id	sid	tid	token	lemma	pos
ftr-405	1	1	the	the	DET
ftr-405	1	2	us	us	PROPN
ftr-405	1	3	*	*	PUNCT
ftr-405	1	4	professor	professor	NOUN
ftr-405	1	5	of	of	ADP
ftr-405	1	6	law	law	NOUN
ftr-405	1	7	and	and	CCONJ
ftr-405	1	8	co	co	NOUN
ftr-405	1	9	-	-	NOUN
ftr-405	1	10	director	director	NOUN
ftr-405	1	11	,	,	PUNCT
ftr-405	1	12	center	center	NOUN
ftr-405	1	13	for	for	ADP
ftr-405	1	14	international	international	ADJ
ftr-405	1	15	and	and	CCONJ
ftr-405	1	16	comparative	comparative	ADJ
ftr-405	1	17	law	law	NOUN
ftr-405	1	18	,	,	PUNCT
ftr-405	1	19	saint	saint	PROPN
ftr-405	1	20	louis	louis	PROPN
ftr-405	1	21	university	university	PROPN
ftr-405	1	22	school	school	NOUN
ftr-405	1	23	of	of	ADP
ftr-405	1	24	law	law	NOUN
ftr-405	1	25	,	,	PUNCT
ftr-405	1	26	a.b	a.b	PROPN
ftr-405	1	27	.	.	PROPN
ftr-405	1	28	washington	washington	PROPN
ftr-405	1	29	university	university	PROPN
ftr-405	1	30	,	,	PUNCT
ftr-405	1	31	m.a	m.a	PROPN
ftr-405	1	32	.	.	PROPN
ftr-405	1	33	,	,	PUNCT
ftr-405	1	34	j.d	j.d	PROPN
ftr-405	1	35	.	.	PROPN
ftr-405	2	1	the	the	DET
ftr-405	2	2	university	university	PROPN
ftr-405	2	3	of	of	ADP
ftr-405	2	4	chicago	chicago	PROPN
ftr-405	2	5	.	.	PUNCT
ftr-405	3	1	the	the	DET
ftr-405	3	2	author	author	NOUN
ftr-405	3	3	wishes	wish	VERB
ftr-405	3	4	to	to	PART
ftr-405	3	5	thank	thank	VERB
ftr-405	3	6	professor	professor	PROPN
ftr-405	3	7	nancy	nancy	PROPN
ftr-405	3	8	staudt	staudt	PROPN
ftr-405	3	9	,	,	PUNCT
ftr-405	3	10	washington	washington	PROPN
ftr-405	3	11	university	university	PROPN
ftr-405	3	12	school	school	NOUN
ftr-405	3	13	of	of	ADP
ftr-405	3	14	law	law	NOUN
ftr-405	3	15	,	,	PUNCT
ftr-405	3	16	for	for	ADP
ftr-405	3	17	sharing	share	VERB
ftr-405	3	18	the	the	DET
ftr-405	3	19	constitutional	constitutional	ADJ
ftr-405	3	20	law	law	NOUN
ftr-405	3	21	portion	portion	NOUN
ftr-405	3	22	of	of	ADP
ftr-405	3	23	her	her	PRON
ftr-405	3	24	tax	tax	NOUN
ftr-405	3	25	database	database	NOUN
ftr-405	3	26	before	before	ADP
ftr-405	3	27	its	its	PRON
ftr-405	3	28	publication	publication	NOUN
ftr-405	3	29	,	,	PUNCT
ftr-405	3	30	margaret	margaret	PROPN
ftr-405	3	31	mcdermott	mcdermott	PROPN
ftr-405	3	32	,	,	PUNCT
ftr-405	3	33	associate	associate	ADJ
ftr-405	3	34	law	law	NOUN
ftr-405	3	35	librarian	librarian	NOUN
ftr-405	3	36	,	,	PUNCT
ftr-405	3	37	saint	saint	PROPN
ftr-405	3	38	louis	louis	PROPN
ftr-405	3	39	university	university	PROPN
ftr-405	3	40	school	school	NOUN
ftr-405	3	41	of	of	ADP
ftr-405	3	42	law	law	NOUN
ftr-405	3	43	,	,	PUNCT
ftr-405	3	44	mary	mary	PROPN
ftr-405	3	45	khouri	khouri	PROPN
ftr-405	3	46	,	,	PUNCT
ftr-405	3	47	a	a	DET
ftr-405	3	48	third	third	ADJ
ftr-405	3	49	year	year	NOUN
ftr-405	3	50	law	law	NOUN
ftr-405	3	51	student	student	NOUN
ftr-405	3	52	,	,	PUNCT
ftr-405	3	53	now	now	ADV
ftr-405	3	54	a	a	DET
ftr-405	3	55	practitioner	practitioner	NOUN
ftr-405	3	56	,	,	PUNCT
ftr-405	3	57	and	and	CCONJ
ftr-405	3	58	lavinia	lavinia	PROPN
ftr-405	3	59	pascariu	pascariu	PROPN
ftr-405	3	60	,	,	PUNCT
ftr-405	3	61	an	an	DET
ftr-405	3	62	ll.m	ll.m	NOUN
ftr-405	3	63	.	.	PUNCT
ftr-405	4	1	student	student	NOUN
ftr-405	4	2	,	,	PUNCT
ftr-405	4	3	for	for	ADP
ftr-405	4	4	research	research	NOUN
ftr-405	4	5	assistance	assistance	NOUN
ftr-405	4	6	.	.	PUNCT
ftr-405	5	1	the	the	DET
ftr-405	5	2	author	author	NOUN
ftr-405	5	3	presented	present	VERB
ftr-405	5	4	an	an	DET
ftr-405	5	5	early	early	ADJ
ftr-405	5	6	draft	draft	NOUN
ftr-405	5	7	of	of	ADP
ftr-405	5	8	this	this	DET
ftr-405	5	9	article	article	NOUN
ftr-405	5	10	at	at	ADP
ftr-405	5	11	a	a	DET
ftr-405	5	12	faculty	faculty	NOUN
ftr-405	5	13	workshop	workshop	NOUN
ftr-405	5	14	at	at	ADP
ftr-405	5	15	saint	saint	PROPN
ftr-405	5	16	louis	louis	PROPN
ftr-405	5	17	university	university	PROPN
ftr-405	5	18	school	school	NOUN
ftr-405	5	19	of	of	ADP
ftr-405	5	20	law	law	NOUN
ftr-405	5	21	in	in	ADP
ftr-405	5	22	september	september	PROPN
ftr-405	5	23	,	,	PUNCT
ftr-405	5	24	2003	2003	NUM
ftr-405	5	25	and	and	CCONJ
ftr-405	5	26	thanks	thank	NOUN
ftr-405	5	27	the	the	DET
ftr-405	5	28	participants	participant	NOUN
ftr-405	5	29	,	,	PUNCT
ftr-405	5	30	including	include	VERB
ftr-405	5	31	two	two	NUM
ftr-405	5	32	visiting	visit	VERB
ftr-405	5	33	colleagues	colleague	NOUN
ftr-405	5	34	from	from	ADP
ftr-405	5	35	the	the	DET
ftr-405	5	36	university	university	NOUN
ftr-405	5	37	of	of	ADP
ftr-405	5	38	the	the	DET
ftr-405	5	39	ruhr	ruhr	PROPN
ftr-405	5	40	,	,	PUNCT
ftr-405	5	41	bochum	bochum	NOUN
ftr-405	5	42	,	,	PUNCT
ftr-405	5	43	germany	germany	PROPN
ftr-405	5	44	,	,	PUNCT
ftr-405	5	45	dean	dean	PROPN
ftr-405	5	46	and	and	CCONJ
ftr-405	5	47	professor	professor	PROPN
ftr-405	5	48	dr	dr	PROPN
ftr-405	5	49	.	.	PROPN
ftr-405	5	50	roman	roman	PROPN
ftr-405	5	51	seer	seer	PROPN
ftr-405	5	52	and	and	CCONJ
ftr-405	5	53	professor	professor	PROPN
ftr-405	5	54	dr	dr	PROPN
ftr-405	5	55	.	.	PROPN
ftr-405	5	56	helmut	helmut	PROPN
ftr-405	5	57	siekmann	siekmann	PROPN
ftr-405	5	58	,	,	PUNCT
ftr-405	5	59	for	for	ADP
ftr-405	5	60	their	their	PRON
ftr-405	5	61	comments	comment	NOUN
ftr-405	5	62	.	.	PUNCT
ftr-405	6	1	the	the	DET
ftr-405	6	2	author	author	NOUN
ftr-405	6	3	also	also	ADV
ftr-405	6	4	presented	present	VERB
ftr-405	6	5	a	a	DET
ftr-405	6	6	draft	draft	NOUN
ftr-405	6	7	of	of	ADP
ftr-405	6	8	this	this	DET
ftr-405	6	9	article	article	NOUN
ftr-405	6	10	at	at	ADP
ftr-405	6	11	the	the	DET
ftr-405	6	12	critical	critical	ADJ
ftr-405	6	13	tax	tax	NOUN
ftr-405	6	14	theory	theory	NOUN
ftr-405	6	15	workshop	workshop	NOUN
ftr-405	6	16	at	at	ADP
ftr-405	6	17	seattle	seattle	PROPN
ftr-405	6	18	university	university	PROPN
ftr-405	6	19	school	school	NOUN
ftr-405	6	20	of	of	ADP
ftr-405	6	21	law	law	NOUN
ftr-405	6	22	in	in	ADP
ftr-405	6	23	april	april	PROPN
ftr-405	6	24	,	,	PUNCT
ftr-405	6	25	2005	2005	NUM
ftr-405	6	26	and	and	CCONJ
ftr-405	6	27	thanks	thank	NOUN
ftr-405	6	28	the	the	DET
ftr-405	6	29	participants	participant	NOUN
ftr-405	6	30	in	in	ADP
ftr-405	6	31	the	the	DET
ftr-405	6	32	workshop	workshop	NOUN
ftr-405	6	33	and	and	CCONJ
ftr-405	6	34	especially	especially	ADV
ftr-405	6	35	the	the	DET
ftr-405	6	36	organizer	organizer	NOUN
ftr-405	6	37	,	,	PUNCT
ftr-405	6	38	professor	professor	NOUN
ftr-405	6	39	lily	lily	ADJ
ftr-405	6	40	kahng	kahng	PROPN
ftr-405	6	41	,	,	PUNCT
ftr-405	6	42	for	for	ADP
ftr-405	6	43	their	their	PRON
ftr-405	6	44	attention	attention	NOUN
ftr-405	6	45	and	and	CCONJ
ftr-405	6	46	comments	comment	NOUN
ftr-405	6	47	.	.	PUNCT
ftr-405	7	1	finally	finally	ADV
ftr-405	7	2	,	,	PUNCT
ftr-405	7	3	thanks	thank	NOUN
ftr-405	7	4	to	to	PART
ftr-405	7	5	ilene	ilene	VERB
ftr-405	7	6	ordower	ordower	NOUN
ftr-405	7	7	for	for	ADP
ftr-405	7	8	reading	reading	NOUN
ftr-405	7	9	,	,	PUNCT
ftr-405	7	10	correcting	correct	VERB
ftr-405	7	11	grammar	grammar	NOUN
ftr-405	7	12	and	and	CCONJ
ftr-405	7	13	commenting	comment	VERB
ftr-405	7	14	on	on	ADP
ftr-405	7	15	the	the	DET
ftr-405	7	16	article	article	NOUN
ftr-405	7	17	.	.	PUNCT
ftr-405	8	1	259	259	NUM
ftr-405	8	2	florida	florida	PROPN
ftr-405	8	3	tax	tax	NOUN
ftr-405	8	4	review	review	NOUN
ftr-405	8	5	volume	volume	NOUN
ftr-405	8	6	7	7	NUM
ftr-405	8	7	2006	2006	NUM
ftr-405	8	8	number	number	NOUN
ftr-405	8	9	5	5	NUM
ftr-405	8	10	horizontal	horizontal	ADJ
ftr-405	8	11	and	and	CCONJ
ftr-405	8	12	vertical	vertical	ADJ
ftr-405	8	13	equity	equity	NOUN
ftr-405	8	14	in	in	ADP
ftr-405	8	15	taxation	taxation	NOUN
ftr-405	8	16	as	as	ADP
ftr-405	8	17	constitutional	constitutional	ADJ
ftr-405	8	18	principles	principle	NOUN
ftr-405	8	19	:	:	PUNCT
ftr-405	8	20	germany	germany	PROPN
ftr-405	8	21	and	and	CCONJ
ftr-405	8	22	the	the	DET
ftr-405	8	23	united	united	PROPN
ftr-405	8	24	states	states	PROPN
ftr-405	8	25	contrasted	contrast	VERB
ftr-405	8	26	by	by	ADP
ftr-405	8	27	henry	henry	PROPN
ftr-405	8	28	ordower	ordower	PROPN
ftr-405	8	29	*	*	PROPN
ftr-405	8	30	i.	i.	PROPN
ftr-405	8	31	introduction	introduction	NOUN
ftr-405	8	32	.	.	PUNCT
ftr-405	8	33	.	.	PUNCT
ftr-405	8	34	.	.	PUNCT
ftr-405	8	35	.	.	PUNCT
ftr-405	8	36	.	.	PUNCT
ftr-405	8	37	.	.	PUNCT
ftr-405	8	38	.	.	PUNCT
ftr-405	8	39	.	.	PUNCT
ftr-405	8	40	.	.	PUNCT
ftr-405	8	41	.	.	PUNCT
ftr-405	8	42	.	.	PUNCT
ftr-405	8	43	.	.	PUNCT
ftr-405	8	44	.	.	PUNCT
ftr-405	8	45	.	.	PUNCT
ftr-405	8	46	.	.	PUNCT
ftr-405	8	47	.	.	PUNCT
ftr-405	8	48	.	.	PUNCT
ftr-405	8	49	.	.	PUNCT
ftr-405	8	50	.	.	PUNCT
ftr-405	8	51	.	.	PUNCT
ftr-405	8	52	.	.	PUNCT
ftr-405	8	53	.	.	PUNCT
ftr-405	8	54	.	.	PUNCT
ftr-405	8	55	.	.	PUNCT
ftr-405	8	56	.	.	PUNCT
ftr-405	8	57	.	.	PUNCT
ftr-405	8	58	.	.	PUNCT
ftr-405	8	59	.	.	PUNCT
ftr-405	8	60	.	.	PUNCT
ftr-405	8	61	.	.	PUNCT
ftr-405	8	62	.	.	PUNCT
ftr-405	8	63	.	.	PUNCT
ftr-405	8	64	.	.	PUNCT
ftr-405	8	65	.	.	PUNCT
ftr-405	8	66	.	.	PUNCT
ftr-405	8	67	.	.	PUNCT
ftr-405	8	68	.	.	PUNCT
ftr-405	8	69	.	.	PUNCT
ftr-405	8	70	.	.	PUNCT
ftr-405	8	71	.	.	PUNCT
ftr-405	8	72	.	.	PUNCT
ftr-405	8	73	.	.	PUNCT
ftr-405	9	1	261	261	NUM
ftr-405	9	2	ii	ii	NOUN
ftr-405	9	3	.	.	PUNCT
ftr-405	9	4	overview	overview	VERB
ftr-405	9	5	comparison	comparison	NOUN
ftr-405	9	6	of	of	ADP
ftr-405	9	7	the	the	DET
ftr-405	9	8	german	german	NOUN
ftr-405	9	9	and	and	CCONJ
ftr-405	9	10	u.s	u.s	PROPN
ftr-405	9	11	.	.	PROPN
ftr-405	9	12	taxing	tax	VERB
ftr-405	9	13	structures	structure	NOUN
ftr-405	9	14	.	.	PUNCT
ftr-405	9	15	.	.	PUNCT
ftr-405	9	16	.	.	PUNCT
ftr-405	9	17	.	.	PUNCT
ftr-405	9	18	.	.	PUNCT
ftr-405	9	19	.	.	PUNCT
ftr-405	9	20	.	.	PUNCT
ftr-405	9	21	.	.	PUNCT
ftr-405	9	22	.	.	PUNCT
ftr-405	9	23	.	.	PUNCT
ftr-405	9	24	.	.	PUNCT
ftr-405	9	25	.	.	PUNCT
ftr-405	9	26	.	.	PUNCT
ftr-405	9	27	.	.	PUNCT
ftr-405	9	28	.	.	PUNCT
ftr-405	9	29	.	.	PUNCT
ftr-405	9	30	.	.	PUNCT
ftr-405	9	31	.	.	PUNCT
ftr-405	9	32	.	.	PUNCT
ftr-405	9	33	.	.	PUNCT
ftr-405	9	34	.	.	PUNCT
ftr-405	9	35	.	.	PUNCT
ftr-405	9	36	.	.	PUNCT
ftr-405	9	37	.	.	PUNCT
ftr-405	9	38	.	.	PUNCT
ftr-405	9	39	.	.	PUNCT
ftr-405	9	40	.	.	PUNCT
ftr-405	9	41	.	.	PUNCT
ftr-405	9	42	.	.	PUNCT
ftr-405	9	43	.	.	PUNCT
ftr-405	9	44	.	.	PUNCT
ftr-405	9	45	.	.	PUNCT
ftr-405	9	46	.	.	PUNCT
ftr-405	9	47	.	.	PUNCT
ftr-405	9	48	.	.	PUNCT
ftr-405	10	1	.	.	PUNCT
ftr-405	11	1	266	266	NUM
ftr-405	11	2	iii	iii	NOUN
ftr-405	11	3	.	.	PUNCT
ftr-405	12	1	the	the	DET
ftr-405	12	2	united	united	PROPN
ftr-405	12	3	states	states	PROPN
ftr-405	12	4	–	–	PUNCT
ftr-405	12	5	constitutional	constitutional	ADJ
ftr-405	12	6	arguments	argument	NOUN
ftr-405	12	7	generally	generally	ADV
ftr-405	12	8	fail	fail	VERB
ftr-405	12	9	as	as	ADP
ftr-405	12	10	to	to	ADP
ftr-405	12	11	federal	federal	ADJ
ftr-405	12	12	statutes	statute	NOUN
ftr-405	12	13	but	but	CCONJ
ftr-405	12	14	not	not	PART
ftr-405	12	15	state	state	NOUN
ftr-405	12	16	statutes	statute	NOUN
ftr-405	12	17	.	.	PUNCT
ftr-405	12	18	.	.	PUNCT
ftr-405	12	19	.	.	PUNCT
ftr-405	12	20	.	.	PUNCT
ftr-405	12	21	.	.	PUNCT
ftr-405	12	22	.	.	PUNCT
ftr-405	12	23	.	.	PUNCT
ftr-405	12	24	.	.	PUNCT
ftr-405	12	25	.	.	PUNCT
ftr-405	12	26	.	.	PUNCT
ftr-405	12	27	.	.	PUNCT
ftr-405	12	28	.	.	PUNCT
ftr-405	12	29	.	.	PUNCT
ftr-405	12	30	.	.	PUNCT
ftr-405	12	31	.	.	PUNCT
ftr-405	12	32	.	.	PUNCT
ftr-405	12	33	.	.	PUNCT
ftr-405	12	34	.	.	PUNCT
ftr-405	12	35	.	.	PUNCT
ftr-405	12	36	.	.	PUNCT
ftr-405	12	37	.	.	PUNCT
ftr-405	12	38	.	.	PUNCT
ftr-405	12	39	.	.	PUNCT
ftr-405	12	40	.	.	PUNCT
ftr-405	12	41	.	.	PUNCT
ftr-405	12	42	.	.	PUNCT
ftr-405	12	43	.	.	PUNCT
ftr-405	12	44	.	.	PUNCT
ftr-405	12	45	.	.	PUNCT
ftr-405	12	46	.	.	PUNCT
ftr-405	12	47	.	.	PUNCT
ftr-405	12	48	.	.	PUNCT
ftr-405	12	49	.	.	PUNCT
ftr-405	12	50	.	.	PUNCT
ftr-405	12	51	.	.	PUNCT
ftr-405	12	52	.	.	PUNCT
ftr-405	12	53	.	.	PUNCT
ftr-405	12	54	.	.	PUNCT
ftr-405	12	55	.	.	PUNCT
ftr-405	13	1	281	281	NUM
ftr-405	13	2	a.	a.	NOUN
ftr-405	13	3	miscellaneous	miscellaneous	ADJ
ftr-405	13	4	taxpayers	taxpayer	NOUN
ftr-405	13	5	’	’	PART
ftr-405	13	6	successes	success	NOUN
ftr-405	13	7	.	.	PUNCT
ftr-405	13	8	.	.	PUNCT
ftr-405	13	9	.	.	PUNCT
ftr-405	13	10	.	.	PUNCT
ftr-405	13	11	.	.	PUNCT
ftr-405	13	12	.	.	PUNCT
ftr-405	13	13	.	.	PUNCT
ftr-405	13	14	.	.	PUNCT
ftr-405	13	15	.	.	PUNCT
ftr-405	13	16	.	.	PUNCT
ftr-405	13	17	.	.	PUNCT
ftr-405	13	18	.	.	PUNCT
ftr-405	13	19	.	.	PUNCT
ftr-405	13	20	.	.	PUNCT
ftr-405	13	21	.	.	PUNCT
ftr-405	13	22	.	.	PUNCT
ftr-405	13	23	.	.	PUNCT
ftr-405	13	24	.	.	PUNCT
ftr-405	14	1	.	.	PUNCT
ftr-405	15	1	282	282	NUM
ftr-405	15	2	b.	b.	PROPN
ftr-405	15	3	bill	bill	NOUN
ftr-405	15	4	of	of	ADP
ftr-405	15	5	rights	right	NOUN
ftr-405	15	6	decisions	decision	NOUN
ftr-405	15	7	–	–	PUNCT
ftr-405	15	8	federal	federal	ADJ
ftr-405	15	9	law	law	NOUN
ftr-405	15	10	challenges	challenge	NOUN
ftr-405	15	11	.	.	PUNCT
ftr-405	15	12	.	.	PUNCT
ftr-405	15	13	.	.	PUNCT
ftr-405	15	14	.	.	PUNCT
ftr-405	15	15	.	.	PUNCT
ftr-405	15	16	.	.	PUNCT
ftr-405	15	17	.	.	PUNCT
ftr-405	16	1	286	286	NUM
ftr-405	16	2	c.	c.	NOUN
ftr-405	16	3	bill	bill	NOUN
ftr-405	16	4	of	of	ADP
ftr-405	16	5	rights	right	NOUN
ftr-405	16	6	cases	case	NOUN
ftr-405	16	7	(	(	PUNCT
ftr-405	16	8	due	due	ADJ
ftr-405	16	9	process	process	NOUN
ftr-405	16	10	and	and	CCONJ
ftr-405	16	11	equal	equal	ADJ
ftr-405	16	12	protection	protection	NOUN
ftr-405	16	13	)	)	PUNCT
ftr-405	16	14	state	state	NOUN
ftr-405	16	15	law	law	NOUN
ftr-405	16	16	challenges	challenge	NOUN
ftr-405	16	17	.	.	PUNCT
ftr-405	16	18	.	.	PUNCT
ftr-405	16	19	.	.	PUNCT
ftr-405	16	20	.	.	PUNCT
ftr-405	16	21	.	.	PUNCT
ftr-405	16	22	.	.	PUNCT
ftr-405	16	23	.	.	PUNCT
ftr-405	16	24	.	.	PUNCT
ftr-405	16	25	.	.	PUNCT
ftr-405	16	26	.	.	PUNCT
ftr-405	16	27	.	.	PUNCT
ftr-405	16	28	.	.	PUNCT
ftr-405	16	29	.	.	PUNCT
ftr-405	16	30	.	.	PUNCT
ftr-405	16	31	.	.	PUNCT
ftr-405	16	32	.	.	PUNCT
ftr-405	16	33	.	.	PUNCT
ftr-405	16	34	.	.	PUNCT
ftr-405	16	35	.	.	PUNCT
ftr-405	16	36	.	.	PUNCT
ftr-405	16	37	.	.	PUNCT
ftr-405	16	38	.	.	PUNCT
ftr-405	16	39	.	.	PUNCT
ftr-405	16	40	.	.	PUNCT
ftr-405	16	41	.	.	PUNCT
ftr-405	16	42	.	.	PUNCT
ftr-405	16	43	.	.	PUNCT
ftr-405	16	44	.	.	PUNCT
ftr-405	16	45	.	.	PUNCT
ftr-405	16	46	.	.	PUNCT
ftr-405	17	1	290	290	NUM
ftr-405	17	2	d.	d.	PROPN
ftr-405	17	3	commerce	commerce	PROPN
ftr-405	17	4	clause	clause	NOUN
ftr-405	17	5	decisions	decision	NOUN
ftr-405	17	6	.	.	PUNCT
ftr-405	17	7	.	.	PUNCT
ftr-405	17	8	.	.	PUNCT
ftr-405	17	9	.	.	PUNCT
ftr-405	17	10	.	.	PUNCT
ftr-405	17	11	.	.	PUNCT
ftr-405	17	12	.	.	PUNCT
ftr-405	17	13	.	.	PUNCT
ftr-405	17	14	.	.	PUNCT
ftr-405	17	15	.	.	PUNCT
ftr-405	17	16	.	.	PUNCT
ftr-405	17	17	.	.	PUNCT
ftr-405	17	18	.	.	PUNCT
ftr-405	17	19	.	.	PUNCT
ftr-405	17	20	.	.	PUNCT
ftr-405	17	21	.	.	PUNCT
ftr-405	17	22	.	.	PUNCT
ftr-405	17	23	.	.	PUNCT
ftr-405	17	24	.	.	PUNCT
ftr-405	17	25	.	.	PUNCT
ftr-405	17	26	.	.	PUNCT
ftr-405	17	27	.	.	PUNCT
ftr-405	17	28	.	.	PUNCT
ftr-405	17	29	.	.	PUNCT
ftr-405	17	30	.	.	PUNCT
ftr-405	18	1	297	297	NUM
ftr-405	18	2	e.	e.	PROPN
ftr-405	18	3	state	state	PROPN
ftr-405	18	4	-	-	PUNCT
ftr-405	18	5	federal	federal	ADJ
ftr-405	18	6	taxing	tax	VERB
ftr-405	18	7	issues	issue	NOUN
ftr-405	18	8	.	.	PUNCT
ftr-405	18	9	.	.	PUNCT
ftr-405	18	10	.	.	PUNCT
ftr-405	18	11	.	.	PUNCT
ftr-405	18	12	.	.	PUNCT
ftr-405	18	13	.	.	PUNCT
ftr-405	18	14	.	.	PUNCT
ftr-405	18	15	.	.	PUNCT
ftr-405	18	16	.	.	PUNCT
ftr-405	18	17	.	.	PUNCT
ftr-405	18	18	.	.	PUNCT
ftr-405	18	19	.	.	PUNCT
ftr-405	18	20	.	.	PUNCT
ftr-405	18	21	.	.	PUNCT
ftr-405	18	22	.	.	PUNCT
ftr-405	18	23	.	.	PUNCT
ftr-405	18	24	.	.	PUNCT
ftr-405	18	25	.	.	PUNCT
ftr-405	18	26	.	.	PUNCT
ftr-405	18	27	.	.	PUNCT
ftr-405	18	28	.	.	PUNCT
ftr-405	18	29	.	.	PUNCT
ftr-405	18	30	.	.	PUNCT
ftr-405	18	31	.	.	PUNCT
ftr-405	18	32	.	.	PUNCT
ftr-405	19	1	.	.	PUNCT
ftr-405	20	1	299	299	NUM
ftr-405	20	2	f.	f.	ADJ
ftr-405	20	3	“	"	PUNCT
ftr-405	20	4	frivolous	frivolous	ADJ
ftr-405	20	5	”	"	PUNCT
ftr-405	20	6	constitutional	constitutional	ADJ
ftr-405	20	7	arguments	argument	NOUN
ftr-405	20	8	.	.	PUNCT
ftr-405	20	9	.	.	PUNCT
ftr-405	20	10	.	.	PUNCT
ftr-405	20	11	.	.	PUNCT
ftr-405	20	12	.	.	PUNCT
ftr-405	20	13	.	.	PUNCT
ftr-405	20	14	.	.	PUNCT
ftr-405	20	15	.	.	PUNCT
ftr-405	20	16	.	.	PUNCT
ftr-405	20	17	.	.	PUNCT
ftr-405	20	18	.	.	PUNCT
ftr-405	20	19	.	.	PUNCT
ftr-405	20	20	.	.	PUNCT
ftr-405	20	21	.	.	PUNCT
ftr-405	20	22	.	.	PUNCT
ftr-405	20	23	.	.	PUNCT
ftr-405	20	24	.	.	PUNCT
ftr-405	21	1	300	300	NUM
ftr-405	21	2	2006	2006	NUM
ftr-405	21	3	]	]	PUNCT
ftr-405	21	4	florida	florida	PROPN
ftr-405	21	5	tax	tax	PROPN
ftr-405	21	6	review	review	NOUN
ftr-405	21	7	260	260	NUM
ftr-405	21	8	iv	iv	NOUN
ftr-405	21	9	.	.	PUNCT
ftr-405	22	1	germany	germany	PROPN
ftr-405	22	2	–	–	PUNCT
ftr-405	22	3	human	human	ADJ
ftr-405	22	4	dignity	dignity	NOUN
ftr-405	22	5	,	,	PUNCT
ftr-405	22	6	equal	equal	ADJ
ftr-405	22	7	rights	right	NOUN
ftr-405	22	8	,	,	PUNCT
ftr-405	22	9	and	and	CCONJ
ftr-405	22	10	due	due	ADJ
ftr-405	22	11	process	process	NOUN
ftr-405	22	12	tax	tax	NOUN
ftr-405	22	13	decisions	decision	NOUN
ftr-405	22	14	.	.	PUNCT
ftr-405	22	15	.	.	PUNCT
ftr-405	22	16	.	.	PUNCT
ftr-405	22	17	.	.	PUNCT
ftr-405	22	18	.	.	PUNCT
ftr-405	22	19	.	.	PUNCT
ftr-405	22	20	.	.	PUNCT
ftr-405	22	21	.	.	PUNCT
ftr-405	22	22	.	.	PUNCT
ftr-405	22	23	.	.	PUNCT
ftr-405	22	24	.	.	PUNCT
ftr-405	22	25	.	.	PUNCT
ftr-405	22	26	.	.	PUNCT
ftr-405	22	27	.	.	PUNCT
ftr-405	22	28	.	.	PUNCT
ftr-405	22	29	.	.	PUNCT
ftr-405	22	30	.	.	PUNCT
ftr-405	22	31	.	.	PUNCT
ftr-405	22	32	.	.	PUNCT
ftr-405	22	33	.	.	PUNCT
ftr-405	22	34	.	.	PUNCT
ftr-405	22	35	.	.	PUNCT
ftr-405	22	36	.	.	PUNCT
ftr-405	22	37	.	.	PUNCT
ftr-405	22	38	.	.	PUNCT
ftr-405	22	39	.	.	PUNCT
ftr-405	22	40	.	.	PUNCT
ftr-405	22	41	.	.	PUNCT
ftr-405	23	1	301	301	NUM
ftr-405	23	2	a.	a.	NOUN
ftr-405	23	3	disposable	disposable	ADJ
ftr-405	23	4	income	income	NOUN
ftr-405	23	5	–	–	PUNCT
ftr-405	23	6	equal	equal	ADJ
ftr-405	23	7	rights	right	NOUN
ftr-405	23	8	and	and	CCONJ
ftr-405	23	9	human	human	ADJ
ftr-405	23	10	dignity	dignity	NOUN
ftr-405	23	11	.	.	PUNCT
ftr-405	23	12	.	.	PUNCT
ftr-405	23	13	.	.	PUNCT
ftr-405	23	14	.	.	PUNCT
ftr-405	24	1	302	302	NUM
ftr-405	24	2	b.	b.	NOUN
ftr-405	24	3	marriage	marriage	NOUN
ftr-405	24	4	penalties	penalty	NOUN
ftr-405	24	5	.	.	PUNCT
ftr-405	24	6	.	.	PUNCT
ftr-405	24	7	.	.	PUNCT
ftr-405	24	8	.	.	PUNCT
ftr-405	24	9	.	.	PUNCT
ftr-405	24	10	.	.	PUNCT
ftr-405	24	11	.	.	PUNCT
ftr-405	24	12	.	.	PUNCT
ftr-405	24	13	.	.	PUNCT
ftr-405	24	14	.	.	PUNCT
ftr-405	24	15	.	.	PUNCT
ftr-405	24	16	.	.	PUNCT
ftr-405	24	17	.	.	PUNCT
ftr-405	24	18	.	.	PUNCT
ftr-405	24	19	.	.	PUNCT
ftr-405	24	20	.	.	PUNCT
ftr-405	24	21	.	.	PUNCT
ftr-405	24	22	.	.	PUNCT
ftr-405	24	23	.	.	PUNCT
ftr-405	24	24	.	.	PUNCT
ftr-405	24	25	.	.	PUNCT
ftr-405	24	26	.	.	PUNCT
ftr-405	24	27	.	.	PUNCT
ftr-405	24	28	.	.	PUNCT
ftr-405	24	29	.	.	PUNCT
ftr-405	24	30	.	.	PUNCT
ftr-405	24	31	.	.	PUNCT
ftr-405	24	32	.	.	PUNCT
ftr-405	24	33	.	.	PUNCT
ftr-405	24	34	.	.	PUNCT
ftr-405	24	35	.	.	PUNCT
ftr-405	24	36	.	.	PUNCT
ftr-405	24	37	.	.	PUNCT
ftr-405	25	1	318	318	NUM
ftr-405	25	2	c.	c.	PROPN
ftr-405	25	3	assessment	assessment	NOUN
ftr-405	25	4	,	,	PUNCT
ftr-405	25	5	collection	collection	NOUN
ftr-405	25	6	and	and	CCONJ
ftr-405	25	7	the	the	DET
ftr-405	25	8	equality	equality	NOUN
ftr-405	25	9	principle	principle	NOUN
ftr-405	25	10	.	.	PUNCT
ftr-405	25	11	.	.	PUNCT
ftr-405	25	12	.	.	PUNCT
ftr-405	25	13	.	.	PUNCT
ftr-405	25	14	.	.	PUNCT
ftr-405	25	15	.	.	PUNCT
ftr-405	25	16	.	.	PUNCT
ftr-405	25	17	.	.	PUNCT
ftr-405	26	1	323	323	NUM
ftr-405	26	2	d.	d.	NOUN
ftr-405	26	3	retroactivity	retroactivity	NOUN
ftr-405	26	4	.	.	PUNCT
ftr-405	26	5	.	.	PUNCT
ftr-405	26	6	.	.	PUNCT
ftr-405	26	7	.	.	PUNCT
ftr-405	26	8	.	.	PUNCT
ftr-405	26	9	.	.	PUNCT
ftr-405	26	10	.	.	PUNCT
ftr-405	26	11	.	.	PUNCT
ftr-405	26	12	.	.	PUNCT
ftr-405	26	13	.	.	PUNCT
ftr-405	26	14	.	.	PUNCT
ftr-405	26	15	.	.	PUNCT
ftr-405	26	16	.	.	PUNCT
ftr-405	26	17	.	.	PUNCT
ftr-405	26	18	.	.	PUNCT
ftr-405	26	19	.	.	PUNCT
ftr-405	26	20	.	.	PUNCT
ftr-405	26	21	.	.	PUNCT
ftr-405	26	22	.	.	PUNCT
ftr-405	26	23	.	.	PUNCT
ftr-405	26	24	.	.	PUNCT
ftr-405	26	25	.	.	PUNCT
ftr-405	26	26	.	.	PUNCT
ftr-405	26	27	.	.	PUNCT
ftr-405	26	28	.	.	PUNCT
ftr-405	26	29	.	.	PUNCT
ftr-405	26	30	.	.	PUNCT
ftr-405	26	31	.	.	PUNCT
ftr-405	26	32	.	.	PUNCT
ftr-405	26	33	.	.	PUNCT
ftr-405	26	34	.	.	PUNCT
ftr-405	26	35	.	.	PUNCT
ftr-405	26	36	.	.	PUNCT
ftr-405	26	37	.	.	PUNCT
ftr-405	26	38	.	.	PUNCT
ftr-405	26	39	.	.	PUNCT
ftr-405	26	40	.	.	PUNCT
ftr-405	26	41	.	.	PUNCT
ftr-405	27	1	326	326	NUM
ftr-405	27	2	e.	e.	PROPN
ftr-405	27	3	value	value	PROPN
ftr-405	27	4	dependent	dependent	ADJ
ftr-405	27	5	taxes	taxis	NOUN
ftr-405	27	6	and	and	CCONJ
ftr-405	27	7	the	the	DET
ftr-405	27	8	equality	equality	NOUN
ftr-405	27	9	principle	principle	NOUN
ftr-405	27	10	.	.	PUNCT
ftr-405	27	11	.	.	PUNCT
ftr-405	27	12	.	.	PUNCT
ftr-405	27	13	.	.	PUNCT
ftr-405	27	14	.	.	PUNCT
ftr-405	27	15	.	.	PUNCT
ftr-405	27	16	.	.	PUNCT
ftr-405	27	17	.	.	PUNCT
ftr-405	28	1	327	327	NUM
ftr-405	28	2	f.	f.	NOUN
ftr-405	28	3	turnover	turnover	NOUN
ftr-405	28	4	tax	tax	NOUN
ftr-405	28	5	and	and	CCONJ
ftr-405	28	6	the	the	DET
ftr-405	28	7	equality	equality	NOUN
ftr-405	28	8	principle	principle	NOUN
ftr-405	28	9	.	.	PUNCT
ftr-405	28	10	.	.	PUNCT
ftr-405	28	11	.	.	PUNCT
ftr-405	28	12	.	.	PUNCT
ftr-405	28	13	.	.	PUNCT
ftr-405	28	14	.	.	PUNCT
ftr-405	28	15	.	.	PUNCT
ftr-405	28	16	.	.	PUNCT
ftr-405	28	17	.	.	PUNCT
ftr-405	28	18	.	.	PUNCT
ftr-405	28	19	.	.	PUNCT
ftr-405	28	20	.	.	PUNCT
ftr-405	28	21	.	.	PUNCT
ftr-405	28	22	.	.	PUNCT
ftr-405	28	23	.	.	PUNCT
ftr-405	28	24	.	.	PUNCT
ftr-405	29	1	328	328	NUM
ftr-405	30	1	v.	v.	ADP
ftr-405	30	2	conclusion	conclusion	NOUN
ftr-405	30	3	.	.	PUNCT
ftr-405	30	4	.	.	PUNCT
ftr-405	30	5	.	.	PUNCT
ftr-405	30	6	.	.	PUNCT
ftr-405	30	7	.	.	PUNCT
ftr-405	30	8	.	.	PUNCT
ftr-405	30	9	.	.	PUNCT
ftr-405	30	10	.	.	PUNCT
ftr-405	30	11	.	.	PUNCT
ftr-405	30	12	.	.	PUNCT
ftr-405	30	13	.	.	PUNCT
ftr-405	30	14	.	.	PUNCT
ftr-405	30	15	.	.	PUNCT
ftr-405	30	16	.	.	PUNCT
ftr-405	30	17	.	.	PUNCT
ftr-405	30	18	.	.	PUNCT
ftr-405	30	19	.	.	PUNCT
ftr-405	30	20	.	.	PUNCT
ftr-405	30	21	.	.	PUNCT
ftr-405	30	22	.	.	PUNCT
ftr-405	30	23	.	.	PUNCT
ftr-405	30	24	.	.	PUNCT
ftr-405	30	25	.	.	PUNCT
ftr-405	30	26	.	.	PUNCT
ftr-405	30	27	.	.	PUNCT
ftr-405	30	28	.	.	PUNCT
ftr-405	30	29	.	.	PUNCT
ftr-405	30	30	.	.	PUNCT
ftr-405	30	31	.	.	PUNCT
ftr-405	30	32	.	.	PUNCT
ftr-405	30	33	.	.	PUNCT
ftr-405	30	34	.	.	PUNCT
ftr-405	30	35	.	.	PUNCT
ftr-405	30	36	.	.	PUNCT
ftr-405	30	37	.	.	PUNCT
ftr-405	30	38	.	.	PUNCT
ftr-405	30	39	.	.	PUNCT
ftr-405	30	40	.	.	PUNCT
ftr-405	30	41	.	.	PUNCT
ftr-405	30	42	.	.	PUNCT
ftr-405	30	43	.	.	PUNCT
ftr-405	30	44	.	.	PUNCT
ftr-405	30	45	.	.	PUNCT
ftr-405	31	1	329	329	NUM
ftr-405	31	2	appendix	appendix	NOUN
ftr-405	31	3	.	.	PUNCT
ftr-405	31	4	.	.	PUNCT
ftr-405	31	5	.	.	PUNCT
ftr-405	31	6	.	.	PUNCT
ftr-405	31	7	.	.	PUNCT
ftr-405	31	8	.	.	PUNCT
ftr-405	31	9	.	.	PUNCT
ftr-405	31	10	.	.	PUNCT
ftr-405	31	11	.	.	PUNCT
ftr-405	31	12	.	.	PUNCT
ftr-405	31	13	.	.	PUNCT
ftr-405	31	14	.	.	PUNCT
ftr-405	31	15	.	.	PUNCT
ftr-405	31	16	.	.	PUNCT
ftr-405	31	17	.	.	PUNCT
ftr-405	31	18	.	.	PUNCT
ftr-405	31	19	.	.	PUNCT
ftr-405	31	20	.	.	PUNCT
ftr-405	31	21	.	.	PUNCT
ftr-405	31	22	.	.	PUNCT
ftr-405	31	23	.	.	PUNCT
ftr-405	31	24	.	.	PUNCT
ftr-405	31	25	.	.	PUNCT
ftr-405	31	26	.	.	PUNCT
ftr-405	31	27	.	.	PUNCT
ftr-405	31	28	.	.	PUNCT
ftr-405	31	29	.	.	PUNCT
ftr-405	31	30	.	.	PUNCT
ftr-405	31	31	.	.	PUNCT
ftr-405	31	32	.	.	PUNCT
ftr-405	31	33	.	.	PUNCT
ftr-405	31	34	.	.	PUNCT
ftr-405	31	35	.	.	PUNCT
ftr-405	31	36	.	.	PUNCT
ftr-405	31	37	.	.	PUNCT
ftr-405	31	38	.	.	PUNCT
ftr-405	31	39	.	.	PUNCT
ftr-405	31	40	.	.	PUNCT
ftr-405	31	41	.	.	PUNCT
ftr-405	31	42	.	.	PUNCT
ftr-405	31	43	.	.	PUNCT
ftr-405	31	44	.	.	PUNCT
ftr-405	31	45	.	.	PUNCT
ftr-405	31	46	.	.	PUNCT
ftr-405	31	47	.	.	PUNCT
ftr-405	32	1	335	335	NUM
ftr-405	32	2	261	261	NUM
ftr-405	32	3	horizontal	horizontal	ADJ
ftr-405	32	4	and	and	CCONJ
ftr-405	32	5	vertical	vertical	ADJ
ftr-405	32	6	equity	equity	NOUN
ftr-405	32	7	in	in	ADP
ftr-405	32	8	taxation	taxation	NOUN
ftr-405	33	1	[	[	X
ftr-405	33	2	vol.7:5	vol.7:5	PROPN
ftr-405	33	3	1	1	NUM
ftr-405	33	4	.	.	PUNCT
ftr-405	34	1	the	the	DET
ftr-405	34	2	tax	tax	NOUN
ftr-405	34	3	law	law	NOUN
ftr-405	34	4	report	report	NOUN
ftr-405	34	5	for	for	ADP
ftr-405	34	6	the	the	DET
ftr-405	34	7	xviith	xviith	PROPN
ftr-405	34	8	congress	congress	PROPN
ftr-405	34	9	of	of	ADP
ftr-405	34	10	the	the	DET
ftr-405	34	11	international	international	PROPN
ftr-405	34	12	academy	academy	PROPN
ftr-405	34	13	of	of	ADP
ftr-405	34	14	comparative	comparative	ADJ
ftr-405	34	15	law	law	NOUN
ftr-405	34	16	scheduled	schedule	VERB
ftr-405	34	17	for	for	ADP
ftr-405	34	18	july	july	PROPN
ftr-405	34	19	2006	2006	NUM
ftr-405	34	20	complements	complement	VERB
ftr-405	34	21	this	this	DET
ftr-405	34	22	article	article	NOUN
ftr-405	34	23	and	and	CCONJ
ftr-405	34	24	provides	provide	VERB
ftr-405	34	25	a	a	DET
ftr-405	34	26	broader	broad	ADJ
ftr-405	34	27	comparative	comparative	ADJ
ftr-405	34	28	review	review	NOUN
ftr-405	34	29	of	of	ADP
ftr-405	34	30	constitutional	constitutional	ADJ
ftr-405	34	31	tax	tax	NOUN
ftr-405	34	32	law	law	NOUN
ftr-405	34	33	.	.	PUNCT
ftr-405	35	1	the	the	DET
ftr-405	35	2	author	author	NOUN
ftr-405	35	3	of	of	ADP
ftr-405	35	4	this	this	DET
ftr-405	35	5	article	article	NOUN
ftr-405	35	6	and	and	CCONJ
ftr-405	35	7	general	general	ADJ
ftr-405	35	8	reporter	reporter	NOUN
ftr-405	35	9	for	for	ADP
ftr-405	35	10	the	the	DET
ftr-405	35	11	tax	tax	NOUN
ftr-405	35	12	program	program	NOUN
ftr-405	35	13	for	for	ADP
ftr-405	35	14	the	the	DET
ftr-405	35	15	congress	congress	PROPN
ftr-405	35	16	designed	design	VERB
ftr-405	35	17	the	the	DET
ftr-405	35	18	congress	congress	PROPN
ftr-405	35	19	topic	topic	NOUN
ftr-405	35	20	:	:	PUNCT
ftr-405	35	21	restricting	restrict	VERB
ftr-405	35	22	the	the	DET
ftr-405	35	23	legislative	legislative	ADJ
ftr-405	35	24	power	power	NOUN
ftr-405	35	25	to	to	PART
ftr-405	35	26	tax	tax	VERB
ftr-405	35	27	:	:	PUNCT
ftr-405	35	28	intersections	intersection	NOUN
ftr-405	35	29	of	of	ADP
ftr-405	35	30	taxation	taxation	NOUN
ftr-405	35	31	and	and	CCONJ
ftr-405	35	32	constitutional	constitutional	ADJ
ftr-405	35	33	law	law	NOUN
ftr-405	35	34	.	.	PUNCT
ftr-405	36	1	(	(	PUNCT
ftr-405	36	2	program	program	NOUN
ftr-405	36	3	at	at	ADP
ftr-405	36	4	http://www2.law.uu.nl/priv/aidc/index1.asp	http://www2.law.uu.nl/priv/aidc/index1.asp	PROPN
ftr-405	36	5	)	)	PUNCT
ftr-405	36	6	.	.	PUNCT
ftr-405	37	1	for	for	ADP
ftr-405	37	2	the	the	DET
ftr-405	37	3	national	national	ADJ
ftr-405	37	4	report	report	NOUN
ftr-405	37	5	from	from	ADP
ftr-405	37	6	the	the	DET
ftr-405	37	7	united	united	PROPN
ftr-405	37	8	states	states	PROPN
ftr-405	37	9	that	that	PRON
ftr-405	37	10	addresses	address	VERB
ftr-405	37	11	some	some	PRON
ftr-405	37	12	of	of	ADP
ftr-405	37	13	the	the	DET
ftr-405	37	14	issues	issue	NOUN
ftr-405	37	15	this	this	DET
ftr-405	37	16	article	article	NOUN
ftr-405	37	17	raises	raise	VERB
ftr-405	37	18	,	,	PUNCT
ftr-405	37	19	see	see	VERB
ftr-405	37	20	tracy	tracy	PROPN
ftr-405	37	21	kaye	kaye	PROPN
ftr-405	37	22	and	and	CCONJ
ftr-405	37	23	stephen	stephen	PROPN
ftr-405	37	24	mazza	mazza	PROPN
ftr-405	37	25	,	,	PUNCT
ftr-405	37	26	restricting	restrict	VERB
ftr-405	37	27	the	the	DET
ftr-405	37	28	legislative	legislative	ADJ
ftr-405	37	29	power	power	NOUN
ftr-405	37	30	to	to	PART
ftr-405	37	31	tax	tax	VERB
ftr-405	37	32	,	,	PUNCT
ftr-405	37	33	am	be	AUX
ftr-405	37	34	.	.	PUNCT
ftr-405	38	1	j.	j.	PROPN
ftr-405	38	2	of	of	ADP
ftr-405	38	3	comparative	comparative	ADJ
ftr-405	38	4	law	law	NOUN
ftr-405	38	5	(	(	PUNCT
ftr-405	38	6	2005	2005	NUM
ftr-405	38	7	)	)	PUNCT
ftr-405	38	8	.	.	PUNCT
ftr-405	39	1	2	2	X
ftr-405	39	2	.	.	X
ftr-405	39	3	das	das	PROPN
ftr-405	39	4	grundgesetz	grundgesetz	VERB
ftr-405	39	5	in	in	ADP
ftr-405	39	6	german	german	NOUN
ftr-405	39	7	.	.	PUNCT
ftr-405	40	1	the	the	DET
ftr-405	40	2	term	term	NOUN
ftr-405	40	3	“	"	PUNCT
ftr-405	40	4	basic	basic	ADJ
ftr-405	40	5	law	law	NOUN
ftr-405	40	6	”	"	PUNCT
ftr-405	40	7	tends	tend	VERB
ftr-405	40	8	to	to	PART
ftr-405	40	9	alternate	alternate	VERB
ftr-405	40	10	with	with	ADP
ftr-405	40	11	“	"	PUNCT
ftr-405	40	12	constitution	constitution	NOUN
ftr-405	40	13	”	"	PUNCT
ftr-405	40	14	in	in	ADP
ftr-405	40	15	the	the	DET
ftr-405	40	16	literature	literature	NOUN
ftr-405	40	17	.	.	PUNCT
ftr-405	41	1	the	the	DET
ftr-405	41	2	basic	basic	ADJ
ftr-405	41	3	law	law	NOUN
ftr-405	41	4	serves	serve	VERB
ftr-405	41	5	the	the	DET
ftr-405	41	6	same	same	ADJ
ftr-405	41	7	functions	function	NOUN
ftr-405	41	8	in	in	ADP
ftr-405	41	9	germany	germany	PROPN
ftr-405	41	10	as	as	ADP
ftr-405	41	11	of	of	ADP
ftr-405	41	12	the	the	DET
ftr-405	41	13	constitution	constitution	NOUN
ftr-405	41	14	in	in	ADP
ftr-405	41	15	the	the	DET
ftr-405	41	16	united	united	PROPN
ftr-405	41	17	states	states	PROPN
ftr-405	41	18	with	with	ADP
ftr-405	41	19	the	the	DET
ftr-405	41	20	material	material	NOUN
ftr-405	41	21	difference	difference	NOUN
ftr-405	41	22	that	that	PRON
ftr-405	41	23	the	the	DET
ftr-405	41	24	procedure	procedure	NOUN
ftr-405	41	25	for	for	ADP
ftr-405	41	26	amending	amend	VERB
ftr-405	41	27	the	the	DET
ftr-405	41	28	basic	basic	ADJ
ftr-405	41	29	law	law	NOUN
ftr-405	41	30	is	be	AUX
ftr-405	41	31	simpler	simple	ADJ
ftr-405	41	32	than	than	ADP
ftr-405	41	33	the	the	DET
ftr-405	41	34	emendation	emendation	ADJ
ftr-405	41	35	procedure	procedure	NOUN
ftr-405	41	36	for	for	ADP
ftr-405	41	37	the	the	DET
ftr-405	41	38	u.s	u.s	PROPN
ftr-405	41	39	.	.	PROPN
ftr-405	41	40	constitution	constitution	PROPN
ftr-405	41	41	.	.	PUNCT
ftr-405	42	1	compare	compare	VERB
ftr-405	42	2	art	art	NOUN
ftr-405	42	3	.	.	PUNCT
ftr-405	43	1	79	79	NUM
ftr-405	43	2	of	of	ADP
ftr-405	43	3	the	the	DET
ftr-405	43	4	basic	basic	ADJ
ftr-405	43	5	law	law	NOUN
ftr-405	43	6	that	that	PRON
ftr-405	43	7	requires	require	VERB
ftr-405	43	8	a	a	DET
ftr-405	43	9	two	two	NUM
ftr-405	43	10	-	-	PUNCT
ftr-405	43	11	thirds	third	NOUN
ftr-405	43	12	majority	majority	NOUN
ftr-405	43	13	in	in	ADP
ftr-405	43	14	each	each	DET
ftr-405	43	15	house	house	NOUN
ftr-405	43	16	of	of	ADP
ftr-405	43	17	parliament	parliament	NOUN
ftr-405	43	18	to	to	PART
ftr-405	43	19	change	change	VERB
ftr-405	43	20	the	the	DET
ftr-405	43	21	basic	basic	ADJ
ftr-405	43	22	law	law	NOUN
ftr-405	43	23	with	with	ADP
ftr-405	43	24	the	the	DET
ftr-405	43	25	us	us	PROPN
ftr-405	43	26	procedure	procedure	NOUN
ftr-405	43	27	under	under	ADP
ftr-405	43	28	art	art	NOUN
ftr-405	43	29	.	.	PUNCT
ftr-405	44	1	5	5	NUM
ftr-405	44	2	of	of	ADP
ftr-405	44	3	the	the	DET
ftr-405	44	4	u.s	u.s	PROPN
ftr-405	44	5	.	.	PROPN
ftr-405	44	6	constitution	constitution	PROPN
ftr-405	44	7	requiring	require	VERB
ftr-405	44	8	ratification	ratification	NOUN
ftr-405	44	9	by	by	ADP
ftr-405	44	10	three	three	NUM
ftr-405	44	11	-	-	PUNCT
ftr-405	44	12	fourths	fourth	NOUN
ftr-405	44	13	of	of	ADP
ftr-405	44	14	the	the	DET
ftr-405	44	15	state	state	NOUN
ftr-405	44	16	legislatures	legislature	NOUN
ftr-405	44	17	(	(	PUNCT
ftr-405	44	18	or	or	CCONJ
ftr-405	44	19	the	the	DET
ftr-405	44	20	electorates	electorate	NOUN
ftr-405	44	21	of	of	ADP
ftr-405	44	22	three	three	NUM
ftr-405	44	23	-	-	PUNCT
ftr-405	44	24	fourths	fourth	NOUN
ftr-405	44	25	of	of	ADP
ftr-405	44	26	the	the	DET
ftr-405	44	27	states	state	NOUN
ftr-405	44	28	)	)	PUNCT
ftr-405	44	29	.	.	PUNCT
ftr-405	45	1	on	on	ADP
ftr-405	45	2	the	the	DET
ftr-405	45	3	other	other	ADJ
ftr-405	45	4	hand	hand	NOUN
ftr-405	45	5	,	,	PUNCT
ftr-405	45	6	the	the	DET
ftr-405	45	7	basic	basic	ADJ
ftr-405	45	8	law	law	NOUN
ftr-405	45	9	permits	permit	VERB
ftr-405	45	10	no	no	DET
ftr-405	45	11	amendments	amendment	NOUN
ftr-405	45	12	to	to	ADP
ftr-405	45	13	arts	art	NOUN
ftr-405	45	14	.	.	PUNCT
ftr-405	46	1	1	1	NUM
ftr-405	46	2	-	-	SYM
ftr-405	46	3	20	20	NUM
ftr-405	46	4	that	that	PRON
ftr-405	46	5	describe	describe	VERB
ftr-405	46	6	the	the	DET
ftr-405	46	7	basic	basic	ADJ
ftr-405	46	8	rights	right	NOUN
ftr-405	46	9	although	although	SCONJ
ftr-405	46	10	clarification	clarification	NOUN
ftr-405	46	11	and	and	CCONJ
ftr-405	46	12	embellishment	embellishment	NOUN
ftr-405	46	13	is	be	AUX
ftr-405	46	14	permissible	permissible	ADJ
ftr-405	46	15	.	.	PUNCT
ftr-405	47	1	article	article	NOUN
ftr-405	47	2	146	146	NUM
ftr-405	47	3	anticipates	anticipate	VERB
ftr-405	47	4	that	that	SCONJ
ftr-405	47	5	germany	germany	PROPN
ftr-405	47	6	eventually	eventually	ADV
ftr-405	47	7	will	will	AUX
ftr-405	47	8	adopt	adopt	VERB
ftr-405	47	9	a	a	DET
ftr-405	47	10	constitution	constitution	NOUN
ftr-405	47	11	that	that	PRON
ftr-405	47	12	will	will	AUX
ftr-405	47	13	replace	replace	VERB
ftr-405	47	14	the	the	DET
ftr-405	47	15	basic	basic	ADJ
ftr-405	47	16	law	law	NOUN
ftr-405	47	17	.	.	PUNCT
ftr-405	48	1	except	except	SCONJ
ftr-405	48	2	as	as	SCONJ
ftr-405	48	3	noted	note	VERB
ftr-405	48	4	to	to	ADP
ftr-405	48	5	the	the	DET
ftr-405	48	6	contrary	contrary	NOUN
ftr-405	48	7	,	,	PUNCT
ftr-405	48	8	the	the	DET
ftr-405	48	9	english	english	ADJ
ftr-405	48	10	language	language	NOUN
ftr-405	48	11	text	text	NOUN
ftr-405	48	12	of	of	ADP
ftr-405	48	13	quotations	quotation	NOUN
ftr-405	48	14	is	be	AUX
ftr-405	48	15	from	from	ADP
ftr-405	48	16	the	the	DET
ftr-405	48	17	press	press	NOUN
ftr-405	48	18	and	and	CCONJ
ftr-405	48	19	information	information	NOUN
ftr-405	48	20	office	office	NOUN
ftr-405	48	21	of	of	ADP
ftr-405	48	22	the	the	DET
ftr-405	48	23	federal	federal	ADJ
ftr-405	48	24	government	government	NOUN
ftr-405	48	25	,	,	PUNCT
ftr-405	48	26	basic	basic	ADJ
ftr-405	48	27	law	law	NOUN
ftr-405	48	28	for	for	ADP
ftr-405	48	29	the	the	DET
ftr-405	48	30	federal	federal	PROPN
ftr-405	48	31	republic	republic	PROPN
ftr-405	48	32	of	of	ADP
ftr-405	48	33	germany	germany	PROPN
ftr-405	48	34	(	(	PUNCT
ftr-405	48	35	christian	christian	PROPN
ftr-405	48	36	tomuschat	tomuschat	PROPN
ftr-405	48	37	&	&	CCONJ
ftr-405	48	38	david	david	PROPN
ftr-405	48	39	curry	curry	PROPN
ftr-405	48	40	,	,	PUNCT
ftr-405	48	41	trans	trans	PROPN
ftr-405	48	42	)	)	PUNCT
ftr-405	48	43	(	(	PUNCT
ftr-405	48	44	1998	1998	NUM
ftr-405	48	45	)	)	PUNCT
ftr-405	48	46	.	.	PUNCT
ftr-405	49	1	3	3	X
ftr-405	49	2	.	.	X
ftr-405	49	3	article	article	NOUN
ftr-405	49	4	93	93	NUM
ftr-405	49	5	of	of	ADP
ftr-405	49	6	the	the	DET
ftr-405	49	7	basic	basic	ADJ
ftr-405	49	8	law	law	NOUN
ftr-405	49	9	also	also	ADV
ftr-405	49	10	gives	give	VERB
ftr-405	49	11	the	the	DET
ftr-405	49	12	constitutional	constitutional	ADJ
ftr-405	49	13	court	court	NOUN
ftr-405	49	14	authority	authority	NOUN
ftr-405	49	15	to	to	PART
ftr-405	49	16	resolve	resolve	VERB
ftr-405	49	17	conflicts	conflict	NOUN
ftr-405	49	18	between	between	ADP
ftr-405	49	19	federal	federal	ADJ
ftr-405	49	20	and	and	CCONJ
ftr-405	49	21	state	state	NOUN
ftr-405	49	22	law	law	NOUN
ftr-405	49	23	and	and	CCONJ
ftr-405	49	24	between	between	ADP
ftr-405	49	25	the	the	DET
ftr-405	49	26	laws	law	NOUN
ftr-405	49	27	of	of	ADP
ftr-405	49	28	different	different	ADJ
ftr-405	49	29	states	state	NOUN
ftr-405	49	30	.	.	PUNCT
ftr-405	50	1	4	4	X
ftr-405	50	2	.	.	X
ftr-405	50	3	das	das	PROPN
ftr-405	50	4	bundesverfassungsgericht	bundesverfassungsgericht	PROPN
ftr-405	50	5	in	in	ADP
ftr-405	50	6	german	german	NOUN
ftr-405	50	7	.	.	PUNCT
ftr-405	51	1	while	while	SCONJ
ftr-405	51	2	the	the	DET
ftr-405	51	3	german	german	ADJ
ftr-405	51	4	constitutional	constitutional	ADJ
ftr-405	51	5	court	court	NOUN
ftr-405	51	6	publishes	publish	VERB
ftr-405	51	7	its	its	PRON
ftr-405	51	8	decisions	decision	NOUN
ftr-405	51	9	,	,	PUNCT
ftr-405	51	10	unlike	unlike	ADP
ftr-405	51	11	u.s	u.s	PROPN
ftr-405	51	12	.	.	PROPN
ftr-405	51	13	decisions	decision	NOUN
ftr-405	51	14	,	,	PUNCT
ftr-405	51	15	it	it	PRON
ftr-405	51	16	does	do	AUX
ftr-405	51	17	not	not	PART
ftr-405	51	18	disclose	disclose	VERB
ftr-405	51	19	the	the	DET
ftr-405	51	20	names	name	NOUN
ftr-405	51	21	of	of	ADP
ftr-405	51	22	the	the	DET
ftr-405	51	23	parties	party	NOUN
ftr-405	51	24	to	to	ADP
ftr-405	51	25	the	the	DET
ftr-405	51	26	case	case	NOUN
ftr-405	51	27	.	.	PUNCT
ftr-405	52	1	hence	hence	ADV
ftr-405	52	2	,	,	PUNCT
ftr-405	52	3	german	german	ADJ
ftr-405	52	4	decisions	decision	NOUN
ftr-405	52	5	become	become	AUX
ftr-405	52	6	known	know	VERB
ftr-405	52	7	by	by	ADP
ftr-405	52	8	their	their	PRON
ftr-405	52	9	citations	citation	NOUN
ftr-405	52	10	or	or	CCONJ
ftr-405	52	11	by	by	ADP
ftr-405	52	12	some	some	DET
ftr-405	52	13	characteristic	characteristic	NOUN
ftr-405	52	14	of	of	ADP
ftr-405	52	15	the	the	DET
ftr-405	52	16	case	case	NOUN
ftr-405	52	17	.	.	PUNCT
ftr-405	53	1	customary	customary	ADJ
ftr-405	53	2	citation	citation	NOUN
ftr-405	53	3	form	form	NOUN
ftr-405	53	4	in	in	ADP
ftr-405	53	5	germany	germany	PROPN
ftr-405	53	6	(	(	PUNCT
ftr-405	53	7	that	that	SCONJ
ftr-405	53	8	this	this	DET
ftr-405	53	9	article	article	NOUN
ftr-405	53	10	follows	follow	VERB
ftr-405	53	11	)	)	PUNCT
ftr-405	53	12	is	be	AUX
ftr-405	53	13	“	"	PUNCT
ftr-405	53	14	bverge	bverge	NOUN
ftr-405	53	15	”	"	PUNCT
ftr-405	53	16	(	(	PUNCT
ftr-405	53	17	decisions	decision	NOUN
ftr-405	53	18	of	of	ADP
ftr-405	53	19	the	the	DET
ftr-405	53	20	federal	federal	ADJ
ftr-405	53	21	constitutional	constitutional	ADJ
ftr-405	53	22	court	court	NOUN
ftr-405	53	23	)	)	PUNCT
ftr-405	53	24	followed	follow	VERB
ftr-405	53	25	by	by	ADP
ftr-405	53	26	a	a	DET
ftr-405	53	27	volume	volume	NOUN
ftr-405	53	28	number	number	NOUN
ftr-405	53	29	and	and	CCONJ
ftr-405	53	30	a	a	DET
ftr-405	53	31	page	page	NOUN
ftr-405	53	32	number	number	NOUN
ftr-405	53	33	.	.	PUNCT
ftr-405	54	1	5	5	X
ftr-405	54	2	.	.	X
ftr-405	54	3	article	article	NOUN
ftr-405	54	4	100	100	NUM
ftr-405	54	5	establishes	establish	VERB
ftr-405	54	6	the	the	DET
ftr-405	54	7	referral	referral	ADJ
ftr-405	54	8	process	process	NOUN
ftr-405	54	9	and	and	CCONJ
ftr-405	54	10	requires	require	VERB
ftr-405	54	11	the	the	DET
ftr-405	54	12	court	court	NOUN
ftr-405	54	13	involved	involve	VERB
ftr-405	54	14	to	to	PART
ftr-405	54	15	suspend	suspend	VERB
ftr-405	54	16	the	the	DET
ftr-405	54	17	proceedings	proceeding	NOUN
ftr-405	54	18	until	until	SCONJ
ftr-405	54	19	the	the	DET
ftr-405	54	20	federal	federal	ADJ
ftr-405	54	21	constitutional	constitutional	ADJ
ftr-405	54	22	court	court	NOUN
ftr-405	54	23	resolves	resolve	VERB
ftr-405	54	24	the	the	DET
ftr-405	54	25	constitutional	constitutional	ADJ
ftr-405	54	26	issue	issue	NOUN
ftr-405	54	27	.	.	PUNCT
ftr-405	55	1	the	the	DET
ftr-405	55	2	basic	basic	ADJ
ftr-405	55	3	law	law	NOUN
ftr-405	55	4	requires	require	VERB
ftr-405	55	5	referral	referral	NOUN
ftr-405	55	6	only	only	ADV
ftr-405	55	7	if	if	SCONJ
ftr-405	55	8	the	the	DET
ftr-405	55	9	constitutional	constitutional	ADJ
ftr-405	55	10	issue	issue	NOUN
ftr-405	55	11	is	be	AUX
ftr-405	55	12	critical	critical	ADJ
ftr-405	55	13	to	to	ADP
ftr-405	55	14	the	the	DET
ftr-405	55	15	outcome	outcome	NOUN
ftr-405	55	16	of	of	ADP
ftr-405	55	17	the	the	DET
ftr-405	55	18	case	case	NOUN
ftr-405	55	19	.	.	PUNCT
ftr-405	56	1	6	6	X
ftr-405	56	2	.	.	X
ftr-405	56	3	u.s	u.s	PROPN
ftr-405	56	4	.	.	PROPN
ftr-405	56	5	const	const	PROPN
ftr-405	56	6	.	.	PUNCT
ftr-405	56	7	art	art	NOUN
ftr-405	56	8	.	.	PUNCT
ftr-405	57	1	iii	iii	PROPN
ftr-405	57	2	,	,	PUNCT
ftr-405	57	3	§	§	PROPN
ftr-405	57	4	2	2	NUM
ftr-405	57	5	.	.	PUNCT
ftr-405	57	6	i.	i.	PROPN
ftr-405	57	7	introduction1	introduction1	PROPN
ftr-405	57	8	germany	germany	PROPN
ftr-405	57	9	’s	’s	PART
ftr-405	57	10	basic	basic	ADJ
ftr-405	57	11	law	law	NOUN
ftr-405	57	12	assigns	assign	NOUN
ftr-405	57	13	primary	primary	ADJ
ftr-405	57	14	jurisdiction	jurisdiction	NOUN
ftr-405	57	15	over2	over2	VERB
ftr-405	57	16	constitutional	constitutional	ADJ
ftr-405	57	17	issues	issue	NOUN
ftr-405	57	18	to	to	ADP
ftr-405	57	19	germany	germany	PROPN
ftr-405	57	20	’s	’s	PART
ftr-405	57	21	constitutional	constitutional	ADJ
ftr-405	57	22	court	court	NOUN
ftr-405	57	23	and	and	CCONJ
ftr-405	57	24	requires	require	VERB
ftr-405	57	25	other3	other3	ADJ
ftr-405	57	26	4	4	NUM
ftr-405	57	27	courts	court	NOUN
ftr-405	57	28	to	to	PART
ftr-405	57	29	suspend	suspend	VERB
ftr-405	57	30	their	their	PRON
ftr-405	57	31	proceedings	proceeding	NOUN
ftr-405	57	32	and	and	CCONJ
ftr-405	57	33	refer	refer	VERB
ftr-405	57	34	constitutional	constitutional	ADJ
ftr-405	57	35	issues	issue	NOUN
ftr-405	57	36	that	that	PRON
ftr-405	57	37	are	be	AUX
ftr-405	57	38	critical	critical	ADJ
ftr-405	57	39	to	to	ADP
ftr-405	57	40	resolution	resolution	NOUN
ftr-405	57	41	of	of	ADP
ftr-405	57	42	any	any	DET
ftr-405	57	43	pending	pende	VERB
ftr-405	57	44	case	case	NOUN
ftr-405	57	45	to	to	ADP
ftr-405	57	46	the	the	DET
ftr-405	57	47	constitutional	constitutional	ADJ
ftr-405	57	48	court	court	NOUN
ftr-405	57	49	.	.	PUNCT
ftr-405	58	1	in	in	ADP
ftr-405	58	2	the5	the5	PROPN
ftr-405	58	3	united	united	PROPN
ftr-405	58	4	states	states	PROPN
ftr-405	58	5	,	,	PUNCT
ftr-405	58	6	the	the	DET
ftr-405	58	7	supreme	supreme	PROPN
ftr-405	58	8	court	court	PROPN
ftr-405	58	9	has	have	VERB
ftr-405	58	10	broad	broad	ADJ
ftr-405	58	11	appellate	appellate	ADJ
ftr-405	58	12	and	and	CCONJ
ftr-405	58	13	,	,	PUNCT
ftr-405	58	14	in	in	ADP
ftr-405	58	15	some	some	DET
ftr-405	58	16	cases	case	NOUN
ftr-405	58	17	,	,	PUNCT
ftr-405	58	18	original	original	ADJ
ftr-405	58	19	jurisdiction	jurisdiction	NOUN
ftr-405	58	20	;	;	PUNCT
ftr-405	58	21	and	and	CCONJ
ftr-405	58	22	its	its	PRON
ftr-405	58	23	authority	authority	NOUN
ftr-405	58	24	to	to	PART
ftr-405	58	25	review	review	VERB
ftr-405	58	26	legislative	legislative	ADJ
ftr-405	58	27	action	action	NOUN
ftr-405	58	28	for	for	ADP
ftr-405	58	29	conflict6	conflict6	NOUN
ftr-405	58	30	2006	2006	NUM
ftr-405	58	31	]	]	PUNCT
ftr-405	58	32	florida	florida	PROPN
ftr-405	58	33	tax	tax	PROPN
ftr-405	58	34	review	review	NOUN
ftr-405	58	35	262	262	NUM
ftr-405	58	36	7	7	NUM
ftr-405	58	37	.	.	PUNCT
ftr-405	59	1	marbury	marbury	PROPN
ftr-405	59	2	v.	v.	PROPN
ftr-405	59	3	madison	madison	PROPN
ftr-405	59	4	,	,	PUNCT
ftr-405	59	5	5	5	NUM
ftr-405	59	6	u.s	u.s	PROPN
ftr-405	59	7	.	.	PROPN
ftr-405	59	8	137	137	NUM
ftr-405	59	9	,	,	PUNCT
ftr-405	59	10	177	177	NUM
ftr-405	59	11	(	(	PUNCT
ftr-405	59	12	1803	1803	NUM
ftr-405	59	13	)	)	PUNCT
ftr-405	59	14	(	(	PUNCT
ftr-405	59	15	establishing	establish	VERB
ftr-405	59	16	the	the	DET
ftr-405	59	17	supreme	supreme	PROPN
ftr-405	59	18	court	court	PROPN
ftr-405	59	19	’s	’s	PART
ftr-405	59	20	power	power	NOUN
ftr-405	59	21	to	to	PART
ftr-405	59	22	review	review	VERB
ftr-405	59	23	legislative	legislative	ADJ
ftr-405	59	24	acts	act	NOUN
ftr-405	59	25	for	for	ADP
ftr-405	59	26	constitutionality	constitutionality	NOUN
ftr-405	59	27	)	)	PUNCT
ftr-405	59	28	.	.	PUNCT
ftr-405	60	1	8	8	X
ftr-405	60	2	.	.	PUNCT
ftr-405	60	3	rules	rule	NOUN
ftr-405	60	4	of	of	ADP
ftr-405	60	5	the	the	DET
ftr-405	60	6	united	united	PROPN
ftr-405	60	7	states	states	PROPN
ftr-405	60	8	supreme	supreme	PROPN
ftr-405	60	9	court	court	PROPN
ftr-405	60	10	,	,	PUNCT
ftr-405	60	11	rule	rule	VERB
ftr-405	60	12	10	10	NUM
ftr-405	60	13	(	(	PUNCT
ftr-405	60	14	2005	2005	NUM
ftr-405	60	15	)	)	PUNCT
ftr-405	60	16	provides	provide	VERB
ftr-405	60	17	discretionary	discretionary	ADJ
ftr-405	60	18	supreme	supreme	PROPN
ftr-405	60	19	court	court	PROPN
ftr-405	60	20	review	review	NOUN
ftr-405	60	21	of	of	ADP
ftr-405	60	22	a	a	DET
ftr-405	60	23	decision	decision	NOUN
ftr-405	60	24	of	of	ADP
ftr-405	60	25	a	a	DET
ftr-405	60	26	u.s	u.s	PROPN
ftr-405	60	27	.	.	PROPN
ftr-405	60	28	court	court	PROPN
ftr-405	60	29	of	of	ADP
ftr-405	60	30	appeals	appeal	NOUN
ftr-405	60	31	or	or	CCONJ
ftr-405	60	32	the	the	DET
ftr-405	60	33	highest	high	ADJ
ftr-405	60	34	court	court	NOUN
ftr-405	60	35	of	of	ADP
ftr-405	60	36	any	any	DET
ftr-405	60	37	state	state	NOUN
ftr-405	60	38	by	by	ADP
ftr-405	60	39	writ	writ	NOUN
ftr-405	60	40	of	of	ADP
ftr-405	60	41	certiorari	certiorari	NOUN
ftr-405	60	42	.	.	PUNCT
ftr-405	61	1	9	9	X
ftr-405	61	2	.	.	X
ftr-405	61	3	nancy	nancy	PROPN
ftr-405	61	4	staudt	staudt	PROPN
ftr-405	61	5	and	and	CCONJ
ftr-405	61	6	peter	peter	PROPN
ftr-405	61	7	wiedenbeck	wiedenbeck	PROPN
ftr-405	61	8	recently	recently	ADV
ftr-405	61	9	assembled	assemble	VERB
ftr-405	61	10	a	a	DET
ftr-405	61	11	database	database	NOUN
ftr-405	61	12	which	which	PRON
ftr-405	61	13	identifies	identify	VERB
ftr-405	61	14	supreme	supreme	PROPN
ftr-405	61	15	court	court	PROPN
ftr-405	61	16	decisions	decision	NOUN
ftr-405	61	17	in	in	ADP
ftr-405	61	18	federal	federal	ADJ
ftr-405	61	19	tax	tax	NOUN
ftr-405	61	20	matters	matter	NOUN
ftr-405	61	21	during	during	ADP
ftr-405	61	22	the	the	DET
ftr-405	61	23	years	year	NOUN
ftr-405	61	24	1913	1913	NUM
ftr-405	61	25	-	-	SYM
ftr-405	61	26	2000	2000	NUM
ftr-405	61	27	.	.	PUNCT
ftr-405	62	1	the	the	DET
ftr-405	62	2	database	database	NOUN
ftr-405	62	3	will	will	AUX
ftr-405	62	4	soon	soon	ADV
ftr-405	62	5	be	be	AUX
ftr-405	62	6	published	publish	VERB
ftr-405	62	7	at	at	ADP
ftr-405	62	8	http://law.wustl.edu	http://law.wustl.edu	PROPN
ftr-405	62	9	.	.	PUNCT
ftr-405	63	1	the	the	DET
ftr-405	63	2	overall	overall	ADJ
ftr-405	63	3	database	database	NOUN
ftr-405	63	4	seeks	seek	VERB
ftr-405	63	5	to	to	PART
ftr-405	63	6	identify	identify	VERB
ftr-405	63	7	all	all	DET
ftr-405	63	8	supreme	supreme	PROPN
ftr-405	63	9	court	court	NOUN
ftr-405	63	10	decisions	decision	NOUN
ftr-405	63	11	addressing	address	VERB
ftr-405	63	12	federal	federal	ADJ
ftr-405	63	13	taxes	taxis	NOUN
ftr-405	63	14	during	during	ADP
ftr-405	63	15	the	the	DET
ftr-405	63	16	years	year	NOUN
ftr-405	63	17	19132000	19132000	NUM
ftr-405	63	18	and	and	CCONJ
ftr-405	63	19	omits	omit	VERB
ftr-405	63	20	decisions	decision	NOUN
ftr-405	63	21	addressing	address	VERB
ftr-405	63	22	state	state	NOUN
ftr-405	63	23	taxes	taxis	NOUN
ftr-405	63	24	.	.	PUNCT
ftr-405	64	1	10	10	NUM
ftr-405	64	2	.	.	PUNCT
ftr-405	65	1	i	i	PRON
ftr-405	65	2	d.	d.	PROPN
ftr-405	65	3	(	(	PUNCT
ftr-405	65	4	identifying	identify	VERB
ftr-405	65	5	157	157	NUM
ftr-405	65	6	decisions	decision	NOUN
ftr-405	65	7	in	in	ADP
ftr-405	65	8	which	which	PRON
ftr-405	65	9	the	the	DET
ftr-405	65	10	court	court	NOUN
ftr-405	65	11	addressed	address	VERB
ftr-405	65	12	constitutional	constitutional	ADJ
ftr-405	65	13	questions	question	NOUN
ftr-405	65	14	in	in	ADP
ftr-405	65	15	resolving	resolve	VERB
ftr-405	65	16	the	the	DET
ftr-405	65	17	federal	federal	ADJ
ftr-405	65	18	tax	tax	NOUN
ftr-405	65	19	issue	issue	NOUN
ftr-405	65	20	)	)	PUNCT
ftr-405	65	21	.	.	PUNCT
ftr-405	66	1	i	i	PRON
ftr-405	66	2	am	be	AUX
ftr-405	66	3	grateful	grateful	ADJ
ftr-405	66	4	to	to	ADP
ftr-405	66	5	professors	professor	NOUN
ftr-405	66	6	staudt	staudt	NOUN
ftr-405	66	7	and	and	CCONJ
ftr-405	66	8	wiedenbeck	wiedenbeck	NOUN
ftr-405	66	9	for	for	ADP
ftr-405	66	10	making	make	VERB
ftr-405	66	11	the	the	DET
ftr-405	66	12	constitutional	constitutional	ADJ
ftr-405	66	13	decisions	decision	NOUN
ftr-405	66	14	’	'	PUNCT
ftr-405	66	15	portion	portion	NOUN
ftr-405	66	16	of	of	ADP
ftr-405	66	17	the	the	DET
ftr-405	66	18	database	database	NOUN
ftr-405	66	19	available	available	ADJ
ftr-405	66	20	to	to	ADP
ftr-405	66	21	me	i	PRON
ftr-405	66	22	to	to	PART
ftr-405	66	23	use	use	VERB
ftr-405	66	24	in	in	ADP
ftr-405	66	25	this	this	DET
ftr-405	66	26	project	project	NOUN
ftr-405	66	27	.	.	PUNCT
ftr-405	67	1	the	the	DET
ftr-405	67	2	total	total	ADJ
ftr-405	67	3	number	number	NOUN
ftr-405	67	4	of	of	ADP
ftr-405	67	5	decisions	decision	NOUN
ftr-405	67	6	is	be	AUX
ftr-405	67	7	somewhat	somewhat	ADV
ftr-405	67	8	greater	great	ADJ
ftr-405	67	9	than	than	ADP
ftr-405	67	10	157	157	NUM
ftr-405	67	11	,	,	PUNCT
ftr-405	67	12	as	as	SCONJ
ftr-405	67	13	the	the	DET
ftr-405	67	14	version	version	NOUN
ftr-405	67	15	of	of	ADP
ftr-405	67	16	the	the	DET
ftr-405	67	17	database	database	NOUN
ftr-405	67	18	i	i	PRON
ftr-405	67	19	used	use	VERB
ftr-405	67	20	missed	miss	VERB
ftr-405	67	21	a	a	DET
ftr-405	67	22	few	few	ADJ
ftr-405	67	23	cases	case	NOUN
ftr-405	67	24	,	,	PUNCT
ftr-405	67	25	including	include	VERB
ftr-405	67	26	those	those	DET
ftr-405	67	27	cited	cite	VERB
ftr-405	67	28	infra	infra	NOUN
ftr-405	67	29	in	in	ADP
ftr-405	67	30	note152	note152	PROPN
ftr-405	67	31	-	-	SYM
ftr-405	67	32	53	53	NUM
ftr-405	67	33	.	.	PUNCT
ftr-405	68	1	see	see	VERB
ftr-405	68	2	discussion	discussion	NOUN
ftr-405	68	3	infra	infra	NOUN
ftr-405	68	4	in	in	ADP
ftr-405	68	5	part	part	PROPN
ftr-405	68	6	iii	iii	NOUN
ftr-405	68	7	.	.	PROPN
ftr-405	68	8	11	11	NUM
ftr-405	68	9	.	.	PUNCT
ftr-405	69	1	i	i	PRON
ftr-405	69	2	d.	d.	PROPN
ftr-405	69	3	the	the	DET
ftr-405	69	4	database	database	NOUN
ftr-405	69	5	discloses	disclose	VERB
ftr-405	69	6	only	only	ADV
ftr-405	69	7	17	17	NUM
ftr-405	69	8	decisions	decision	NOUN
ftr-405	69	9	in	in	ADP
ftr-405	69	10	which	which	PRON
ftr-405	69	11	the	the	DET
ftr-405	69	12	taxpayer	taxpayer	NOUN
ftr-405	69	13	won	win	VERB
ftr-405	69	14	(	(	PUNCT
ftr-405	69	15	some	some	PRON
ftr-405	69	16	only	only	ADV
ftr-405	69	17	partially	partially	ADV
ftr-405	69	18	)	)	PUNCT
ftr-405	69	19	and	and	CCONJ
ftr-405	69	20	several	several	ADJ
ftr-405	69	21	of	of	ADP
ftr-405	69	22	those	those	DET
ftr-405	69	23	cases	case	NOUN
ftr-405	69	24	were	be	AUX
ftr-405	69	25	criminal	criminal	ADJ
ftr-405	69	26	cases	case	NOUN
ftr-405	69	27	involving	involve	VERB
ftr-405	69	28	the	the	DET
ftr-405	69	29	issue	issue	NOUN
ftr-405	69	30	of	of	ADP
ftr-405	69	31	self	self	NOUN
ftr-405	69	32	-	-	PUNCT
ftr-405	69	33	incrimination	incrimination	NOUN
ftr-405	69	34	.	.	PUNCT
ftr-405	70	1	12	12	NUM
ftr-405	70	2	.	.	PUNCT
ftr-405	71	1	eisner	eisner	PROPN
ftr-405	71	2	v.	v.	PROPN
ftr-405	71	3	macomber	macomber	PROPN
ftr-405	71	4	,	,	PUNCT
ftr-405	71	5	252	252	NUM
ftr-405	71	6	u.s	u.s	PROPN
ftr-405	71	7	.	.	PROPN
ftr-405	71	8	189	189	NUM
ftr-405	71	9	(	(	PUNCT
ftr-405	71	10	1920	1920	NUM
ftr-405	71	11	)	)	PUNCT
ftr-405	71	12	(	(	PUNCT
ftr-405	71	13	determining	determine	VERB
ftr-405	71	14	that	that	SCONJ
ftr-405	71	15	the	the	DET
ftr-405	71	16	16th	16th	ADJ
ftr-405	71	17	amendment	amendment	NOUN
ftr-405	71	18	permits	permit	VERB
ftr-405	71	19	congress	congress	PROPN
ftr-405	71	20	to	to	PART
ftr-405	71	21	tax	tax	VERB
ftr-405	71	22	only	only	ADV
ftr-405	71	23	realized	realize	VERB
ftr-405	71	24	gain	gain	NOUN
ftr-405	71	25	)	)	PUNCT
ftr-405	71	26	;	;	PUNCT
ftr-405	71	27	nichols	nichols	PROPN
ftr-405	71	28	v.	v.	PROPN
ftr-405	71	29	coolidge	coolidge	PROPN
ftr-405	71	30	,	,	PUNCT
ftr-405	71	31	274	274	NUM
ftr-405	71	32	u.s	u.s	PROPN
ftr-405	71	33	.	.	PROPN
ftr-405	71	34	531	531	NUM
ftr-405	71	35	(	(	PUNCT
ftr-405	71	36	1927	1927	NUM
ftr-405	71	37	)	)	PUNCT
ftr-405	71	38	(	(	PUNCT
ftr-405	71	39	limiting	limit	VERB
ftr-405	71	40	retroactive	retroactive	ADJ
ftr-405	71	41	application	application	NOUN
ftr-405	71	42	of	of	ADP
ftr-405	71	43	the	the	DET
ftr-405	71	44	estate	estate	NOUN
ftr-405	71	45	tax	tax	NOUN
ftr-405	71	46	on	on	ADP
ftr-405	71	47	foreseeability	foreseeability	NOUN
ftr-405	71	48	grounds	ground	NOUN
ftr-405	71	49	)	)	PUNCT
ftr-405	71	50	.	.	PUNCT
ftr-405	72	1	13	13	NUM
ftr-405	72	2	.	.	X
ftr-405	73	1	u.s	u.s	PROPN
ftr-405	73	2	.	.	PROPN
ftr-405	73	3	const	const	PROPN
ftr-405	73	4	.	.	PUNCT
ftr-405	74	1	amend	amend	VERB
ftr-405	74	2	.	.	PUNCT
ftr-405	75	1	i	i	PRON
ftr-405	75	2	-	-	PUNCT
ftr-405	75	3	ix	ix	X
ftr-405	75	4	(	(	PUNCT
ftr-405	75	5	protecting	protect	VERB
ftr-405	75	6	certain	certain	ADJ
ftr-405	75	7	basic	basic	ADJ
ftr-405	75	8	rights	right	NOUN
ftr-405	75	9	and	and	CCONJ
ftr-405	75	10	individual	individual	ADJ
ftr-405	75	11	liberties	liberty	NOUN
ftr-405	75	12	including	include	VERB
ftr-405	75	13	freedom	freedom	NOUN
ftr-405	75	14	of	of	ADP
ftr-405	75	15	speech	speech	NOUN
ftr-405	75	16	,	,	PUNCT
ftr-405	75	17	assembly	assembly	NOUN
ftr-405	75	18	and	and	CCONJ
ftr-405	75	19	religion	religion	NOUN
ftr-405	75	20	)	)	PUNCT
ftr-405	75	21	.	.	PUNCT
ftr-405	76	1	on	on	ADP
ftr-405	76	2	the	the	DET
ftr-405	76	3	history	history	NOUN
ftr-405	76	4	of	of	ADP
ftr-405	76	5	the	the	DET
ftr-405	76	6	bill	bill	NOUN
ftr-405	76	7	of	of	ADP
ftr-405	76	8	rights	right	NOUN
ftr-405	76	9	generally	generally	ADV
ftr-405	76	10	,	,	PUNCT
ftr-405	76	11	see	see	VERB
ftr-405	76	12	akhil	akhil	PROPN
ftr-405	76	13	reed	reed	PROPN
ftr-405	76	14	amar	amar	PROPN
ftr-405	76	15	,	,	PUNCT
ftr-405	76	16	the	the	DET
ftr-405	76	17	bill	bill	NOUN
ftr-405	76	18	of	of	ADP
ftr-405	76	19	rights	right	NOUN
ftr-405	76	20	as	as	ADP
ftr-405	76	21	a	a	DET
ftr-405	76	22	constitution	constitution	NOUN
ftr-405	76	23	,	,	PUNCT
ftr-405	76	24	100	100	NUM
ftr-405	76	25	yale	yale	PROPN
ftr-405	76	26	l.j	l.j	PROPN
ftr-405	76	27	.	.	PROPN
ftr-405	76	28	1131	1131	NUM
ftr-405	76	29	(	(	PUNCT
ftr-405	76	30	1991	1991	NUM
ftr-405	76	31	)	)	PUNCT
ftr-405	76	32	.	.	PUNCT
ftr-405	77	1	14	14	NUM
ftr-405	77	2	.	.	PUNCT
ftr-405	78	1	no	no	DET
ftr-405	78	2	one	one	NOUN
ftr-405	78	3	has	have	AUX
ftr-405	78	4	compiled	compile	VERB
ftr-405	78	5	a	a	DET
ftr-405	78	6	database	database	NOUN
ftr-405	78	7	of	of	ADP
ftr-405	78	8	these	these	DET
ftr-405	78	9	decisions	decision	NOUN
ftr-405	78	10	so	so	SCONJ
ftr-405	78	11	their	their	PRON
ftr-405	78	12	number	number	NOUN
ftr-405	78	13	is	be	AUX
ftr-405	78	14	less	less	ADV
ftr-405	78	15	certain	certain	ADJ
ftr-405	78	16	than	than	ADP
ftr-405	78	17	for	for	ADP
ftr-405	78	18	decisions	decision	NOUN
ftr-405	78	19	involving	involve	VERB
ftr-405	78	20	federal	federal	ADJ
ftr-405	78	21	taxing	tax	VERB
ftr-405	78	22	statutes	statute	NOUN
ftr-405	78	23	.	.	PUNCT
ftr-405	79	1	15	15	X
ftr-405	79	2	.	.	X
ftr-405	80	1	u.s	u.s	PROPN
ftr-405	80	2	.	.	PROPN
ftr-405	80	3	const	const	PROPN
ftr-405	80	4	.	.	PUNCT
ftr-405	80	5	art	art	NOUN
ftr-405	80	6	.	.	PUNCT
ftr-405	81	1	i	i	PRON
ftr-405	81	2	,	,	PUNCT
ftr-405	81	3	§	§	PROPN
ftr-405	81	4	8	8	NUM
ftr-405	81	5	,	,	PUNCT
ftr-405	81	6	cl	cl	NOUN
ftr-405	81	7	.	.	PUNCT
ftr-405	82	1	3	3	X
ftr-405	82	2	.	.	X
ftr-405	82	3	the	the	DET
ftr-405	82	4	commerce	commerce	NOUN
ftr-405	82	5	clause	clause	NOUN
ftr-405	82	6	provides	provide	VERB
ftr-405	82	7	that	that	SCONJ
ftr-405	82	8	congress	congress	PROPN
ftr-405	82	9	shall	shall	AUX
ftr-405	82	10	have	have	VERB
ftr-405	82	11	the	the	DET
ftr-405	82	12	power	power	NOUN
ftr-405	82	13	“	"	PUNCT
ftr-405	82	14	to	to	PART
ftr-405	82	15	regulate	regulate	VERB
ftr-405	82	16	commerce	commerce	NOUN
ftr-405	82	17	with	with	ADP
ftr-405	82	18	foreign	foreign	ADJ
ftr-405	82	19	nations	nation	NOUN
ftr-405	82	20	,	,	PUNCT
ftr-405	82	21	and	and	CCONJ
ftr-405	82	22	among	among	ADP
ftr-405	82	23	the	the	DET
ftr-405	82	24	several	several	ADJ
ftr-405	82	25	states	state	NOUN
ftr-405	82	26	,	,	PUNCT
ftr-405	82	27	.	.	PUNCT
ftr-405	82	28	.	.	PUNCT
ftr-405	82	29	.	.	PUNCT
ftr-405	82	30	.	.	PUNCT
ftr-405	83	1	”	"	PUNCT
ftr-405	83	2	implicit	implicit	ADJ
ftr-405	83	3	in	in	ADP
ftr-405	83	4	the	the	DET
ftr-405	83	5	grant	grant	NOUN
ftr-405	83	6	of	of	ADP
ftr-405	83	7	power	power	NOUN
ftr-405	83	8	to	to	ADP
ftr-405	83	9	the	the	DET
ftr-405	83	10	federal	federal	ADJ
ftr-405	83	11	government	government	NOUN
ftr-405	83	12	is	be	AUX
ftr-405	83	13	the	the	PRON
ftr-405	83	14	with	with	ADP
ftr-405	83	15	the	the	DET
ftr-405	83	16	constitution	constitution	NOUN
ftr-405	83	17	became	become	VERB
ftr-405	83	18	clear	clear	ADJ
ftr-405	83	19	early	early	ADV
ftr-405	83	20	in	in	ADP
ftr-405	83	21	the	the	DET
ftr-405	83	22	court	court	NOUN
ftr-405	83	23	’s	’s	PART
ftr-405	83	24	history	history	NOUN
ftr-405	83	25	.	.	PUNCT
ftr-405	84	1	unlike7	unlike7	PROPN
ftr-405	84	2	germany	germany	PROPN
ftr-405	84	3	,	,	PUNCT
ftr-405	84	4	however	however	ADV
ftr-405	84	5	,	,	PUNCT
ftr-405	84	6	lower	low	ADJ
ftr-405	84	7	courts	court	NOUN
ftr-405	84	8	also	also	ADV
ftr-405	84	9	have	have	VERB
ftr-405	84	10	jurisdiction	jurisdiction	NOUN
ftr-405	84	11	to	to	PART
ftr-405	84	12	decide	decide	VERB
ftr-405	84	13	constitutional	constitutional	ADJ
ftr-405	84	14	issues	issue	NOUN
ftr-405	84	15	,	,	PUNCT
ftr-405	84	16	subject	subject	ADJ
ftr-405	84	17	of	of	ADP
ftr-405	84	18	course	course	NOUN
ftr-405	84	19	to	to	ADP
ftr-405	84	20	eventual	eventual	ADJ
ftr-405	84	21	supreme	supreme	PROPN
ftr-405	84	22	court	court	PROPN
ftr-405	84	23	review	review	NOUN
ftr-405	84	24	.	.	PUNCT
ftr-405	85	1	8	8	NUM
ftr-405	85	2	while	while	SCONJ
ftr-405	85	3	the	the	DET
ftr-405	85	4	u.s	u.s	PROPN
ftr-405	85	5	.	.	PROPN
ftr-405	85	6	supreme	supreme	PROPN
ftr-405	85	7	court	court	PROPN
ftr-405	85	8	has	have	AUX
ftr-405	85	9	resolved	resolve	VERB
ftr-405	85	10	many	many	ADJ
ftr-405	85	11	tax	tax	NOUN
ftr-405	85	12	controversies,9	controversies,9	NOUN
ftr-405	85	13	with	with	ADP
ftr-405	85	14	taxpayers	taxpayer	NOUN
ftr-405	85	15	raising	raise	VERB
ftr-405	85	16	constitutional	constitutional	ADJ
ftr-405	85	17	questions	question	NOUN
ftr-405	85	18	in	in	ADP
ftr-405	85	19	a	a	DET
ftr-405	85	20	number	number	NOUN
ftr-405	85	21	of	of	ADP
ftr-405	85	22	cases	case	NOUN
ftr-405	85	23	addressing	address	VERB
ftr-405	85	24	questions	question	NOUN
ftr-405	85	25	of	of	ADP
ftr-405	85	26	federal	federal	ADJ
ftr-405	85	27	tax	tax	NOUN
ftr-405	85	28	law	law	NOUN
ftr-405	85	29	,	,	PUNCT
ftr-405	85	30	only	only	ADV
ftr-405	85	31	infrequently	infrequently	ADV
ftr-405	86	1	has	have	AUX
ftr-405	86	2	the	the	DET
ftr-405	86	3	court10	court10	NOUN
ftr-405	86	4	found	find	VERB
ftr-405	86	5	a	a	DET
ftr-405	86	6	federal	federal	ADJ
ftr-405	86	7	taxing	tax	VERB
ftr-405	86	8	statute	statute	NOUN
ftr-405	86	9	to	to	PART
ftr-405	86	10	violate	violate	VERB
ftr-405	86	11	a	a	DET
ftr-405	86	12	constitutionally	constitutionally	ADV
ftr-405	86	13	protected	protect	VERB
ftr-405	86	14	right	right	NOUN
ftr-405	86	15	or	or	CCONJ
ftr-405	86	16	privilege	privilege	NOUN
ftr-405	86	17	.	.	PUNCT
ftr-405	87	1	rarely	rarely	ADV
ftr-405	87	2	has	have	VERB
ftr-405	87	3	the	the	DET
ftr-405	87	4	supreme	supreme	PROPN
ftr-405	87	5	court	court	PROPN
ftr-405	87	6	looked	look	VERB
ftr-405	87	7	to	to	ADP
ftr-405	87	8	the	the	DET
ftr-405	87	9	constitution	constitution	NOUN
ftr-405	87	10	and11	and11	NOUN
ftr-405	87	11	decided	decide	VERB
ftr-405	87	12	that	that	SCONJ
ftr-405	87	13	a	a	DET
ftr-405	87	14	federal	federal	ADJ
ftr-405	87	15	tax	tax	NOUN
ftr-405	87	16	law	law	NOUN
ftr-405	87	17	violated	violate	VERB
ftr-405	87	18	the	the	DET
ftr-405	87	19	constitution	constitution	NOUN
ftr-405	87	20	.	.	PUNCT
ftr-405	88	1	never	never	ADV
ftr-405	88	2	has	have	VERB
ftr-405	88	3	the12	the12	PROPN
ftr-405	88	4	supreme	supreme	PROPN
ftr-405	88	5	court	court	PROPN
ftr-405	88	6	held	hold	VERB
ftr-405	88	7	a	a	DET
ftr-405	88	8	federal	federal	ADJ
ftr-405	88	9	tax	tax	NOUN
ftr-405	88	10	law	law	NOUN
ftr-405	88	11	to	to	PART
ftr-405	88	12	conflict	conflict	VERB
ftr-405	88	13	with	with	ADP
ftr-405	88	14	the	the	DET
ftr-405	88	15	bill	bill	NOUN
ftr-405	88	16	of	of	ADP
ftr-405	88	17	rights.1	rights.1	NOUN
ftr-405	88	18	3	3	NUM
ftr-405	88	19	many	many	ADJ
ftr-405	88	20	more	more	ADJ
ftr-405	88	21	decisions	decision	NOUN
ftr-405	88	22	involve	involve	VERB
ftr-405	88	23	challenges	challenge	NOUN
ftr-405	88	24	to	to	ADP
ftr-405	88	25	state	state	NOUN
ftr-405	88	26	tax	tax	NOUN
ftr-405	88	27	statutes	statute	NOUN
ftr-405	88	28	as	as	ADP
ftr-405	88	29	in	in	ADP
ftr-405	88	30	conflict	conflict	NOUN
ftr-405	88	31	with	with	ADP
ftr-405	88	32	the	the	DET
ftr-405	88	33	u.s	u.s	PROPN
ftr-405	88	34	.	.	PROPN
ftr-405	88	35	constitution	constitution	PROPN
ftr-405	88	36	.	.	PUNCT
ftr-405	89	1	often	often	ADV
ftr-405	89	2	those	those	DET
ftr-405	89	3	state	state	NOUN
ftr-405	89	4	law	law	NOUN
ftr-405	89	5	cases	case	NOUN
ftr-405	89	6	combine	combine	VERB
ftr-405	89	7	claims14	claims14	ADV
ftr-405	89	8	under	under	ADP
ftr-405	89	9	several	several	ADJ
ftr-405	89	10	provisions	provision	NOUN
ftr-405	89	11	of	of	ADP
ftr-405	89	12	the	the	DET
ftr-405	89	13	constitution	constitution	NOUN
ftr-405	89	14	,	,	PUNCT
ftr-405	89	15	including	include	VERB
ftr-405	89	16	the	the	DET
ftr-405	89	17	commerce	commerce	NOUN
ftr-405	89	18	clause	clause	NOUN
ftr-405	89	19	,	,	PUNCT
ftr-405	89	20	due	due	ADJ
ftr-405	89	21	process	process	NOUN
ftr-405	89	22	,	,	PUNCT
ftr-405	89	23	and	and	CCONJ
ftr-405	89	24	equal	equal	ADJ
ftr-405	89	25	protection	protection	NOUN
ftr-405	89	26	.	.	PUNCT
ftr-405	90	1	in	in	ADP
ftr-405	90	2	reviewing	review	VERB
ftr-405	90	3	state	state	NOUN
ftr-405	90	4	tax15	tax15	NOUN
ftr-405	90	5	16	16	NUM
ftr-405	90	6	17	17	NUM
ftr-405	90	7	263	263	NUM
ftr-405	90	8	horizontal	horizontal	ADJ
ftr-405	90	9	and	and	CCONJ
ftr-405	90	10	vertical	vertical	ADJ
ftr-405	90	11	equity	equity	NOUN
ftr-405	90	12	in	in	ADP
ftr-405	90	13	taxation	taxation	NOUN
ftr-405	91	1	[	[	X
ftr-405	91	2	vol.7:5	vol.7:5	X
ftr-405	91	3	denial	denial	NOUN
ftr-405	91	4	to	to	ADP
ftr-405	91	5	the	the	DET
ftr-405	91	6	states	state	NOUN
ftr-405	91	7	of	of	ADP
ftr-405	91	8	the	the	DET
ftr-405	91	9	power	power	NOUN
ftr-405	91	10	to	to	PART
ftr-405	91	11	burden	burden	VERB
ftr-405	91	12	interstate	interstate	ADJ
ftr-405	91	13	commerce	commerce	NOUN
ftr-405	91	14	,	,	PUNCT
ftr-405	91	15	through	through	ADP
ftr-405	91	16	discriminatory	discriminatory	ADJ
ftr-405	91	17	taxation	taxation	NOUN
ftr-405	91	18	,	,	PUNCT
ftr-405	91	19	for	for	ADP
ftr-405	91	20	example	example	NOUN
ftr-405	91	21	.	.	PUNCT
ftr-405	92	1	am	be	AUX
ftr-405	92	2	.	.	PUNCT
ftr-405	93	1	trucking	trucking	NOUN
ftr-405	93	2	ass’ns	ass’ns	PROPN
ftr-405	93	3	v.	v.	ADP
ftr-405	93	4	mich	mich	PROPN
ftr-405	93	5	.	.	PUNCT
ftr-405	94	1	pub	pub	NOUN
ftr-405	94	2	.	.	PUNCT
ftr-405	95	1	serv	serv	X
ftr-405	95	2	.	.	PUNCT
ftr-405	96	1	comm’n	comm’n	PROPN
ftr-405	96	2	,	,	PUNCT
ftr-405	96	3	125	125	NUM
ftr-405	96	4	s.	s.	PROPN
ftr-405	96	5	ct	ct	PROPN
ftr-405	96	6	.	.	PROPN
ftr-405	96	7	2419	2419	NUM
ftr-405	96	8	,	,	PUNCT
ftr-405	96	9	2422	2422	NUM
ftr-405	96	10	(	(	PUNCT
ftr-405	96	11	2005	2005	NUM
ftr-405	96	12	)	)	PUNCT
ftr-405	96	13	.	.	PUNCT
ftr-405	97	1	16	16	NUM
ftr-405	97	2	.	.	PUNCT
ftr-405	98	1	u.s	u.s	PROPN
ftr-405	98	2	.	.	PROPN
ftr-405	98	3	constitution	constitution	PROPN
ftr-405	98	4	amend	amend	VERB
ftr-405	98	5	.	.	PUNCT
ftr-405	99	1	v.	v.	ADP
ftr-405	99	2	the	the	DET
ftr-405	99	3	due	due	ADJ
ftr-405	99	4	process	process	NOUN
ftr-405	99	5	clause	clause	NOUN
ftr-405	99	6	reads	read	VERB
ftr-405	99	7	in	in	ADP
ftr-405	99	8	part	part	NOUN
ftr-405	99	9	:	:	PUNCT
ftr-405	99	10	“	"	PUNCT
ftr-405	99	11	no	no	DET
ftr-405	99	12	person	person	NOUN
ftr-405	99	13	shall	shall	AUX
ftr-405	99	14	.	.	PUNCT
ftr-405	99	15	.	.	PUNCT
ftr-405	99	16	.	.	PUNCT
ftr-405	100	1	be	be	AUX
ftr-405	100	2	deprived	deprive	VERB
ftr-405	100	3	of	of	ADP
ftr-405	100	4	.	.	PUNCT
ftr-405	100	5	.	.	PUNCT
ftr-405	100	6	.	.	PUNCT
ftr-405	101	1	property	property	NOUN
ftr-405	101	2	,	,	PUNCT
ftr-405	101	3	without	without	ADP
ftr-405	101	4	due	due	ADJ
ftr-405	101	5	process	process	NOUN
ftr-405	101	6	of	of	ADP
ftr-405	101	7	law	law	NOUN
ftr-405	101	8	.	.	PUNCT
ftr-405	101	9	.	.	PUNCT
ftr-405	101	10	.	.	PUNCT
ftr-405	101	11	.	.	PUNCT
ftr-405	101	12	”	"	PUNCT
ftr-405	102	1	u.s	u.s	PROPN
ftr-405	102	2	.	.	PROPN
ftr-405	102	3	const	const	PROPN
ftr-405	102	4	.	.	PUNCT
ftr-405	103	1	amend	amend	PROPN
ftr-405	103	2	.	.	PUNCT
ftr-405	104	1	xiv	xiv	PROPN
ftr-405	105	1	§	§	PROPN
ftr-405	105	2	1	1	NUM
ftr-405	105	3	applies	apply	VERB
ftr-405	105	4	the	the	DET
ftr-405	105	5	requirement	requirement	NOUN
ftr-405	105	6	of	of	ADP
ftr-405	105	7	“	"	PUNCT
ftr-405	105	8	due	due	ADJ
ftr-405	105	9	process	process	NOUN
ftr-405	105	10	”	"	PUNCT
ftr-405	105	11	to	to	ADP
ftr-405	105	12	the	the	DET
ftr-405	105	13	states	state	NOUN
ftr-405	105	14	:	:	PUNCT
ftr-405	105	15	“	"	PUNCT
ftr-405	105	16	nor	nor	CCONJ
ftr-405	105	17	shall	shall	AUX
ftr-405	105	18	any	any	DET
ftr-405	105	19	state	state	NOUN
ftr-405	105	20	deprive	deprive	VERB
ftr-405	105	21	any	any	DET
ftr-405	105	22	person	person	NOUN
ftr-405	105	23	of	of	ADP
ftr-405	105	24	life	life	NOUN
ftr-405	105	25	,	,	PUNCT
ftr-405	105	26	liberty	liberty	NOUN
ftr-405	105	27	,	,	PUNCT
ftr-405	105	28	or	or	CCONJ
ftr-405	105	29	property	property	NOUN
ftr-405	105	30	,	,	PUNCT
ftr-405	105	31	without	without	ADP
ftr-405	105	32	due	due	ADJ
ftr-405	105	33	process	process	NOUN
ftr-405	105	34	or	or	CCONJ
ftr-405	105	35	law	law	NOUN
ftr-405	105	36	.	.	PUNCT
ftr-405	105	37	”	"	PUNCT
ftr-405	106	1	17	17	NUM
ftr-405	106	2	.	.	PUNCT
ftr-405	107	1	u.s	u.s	PROPN
ftr-405	107	2	.	.	PROPN
ftr-405	107	3	const	const	PROPN
ftr-405	107	4	.	.	PUNCT
ftr-405	108	1	amend	amend	PROPN
ftr-405	108	2	.	.	PUNCT
ftr-405	109	1	xiv	xiv	PROPN
ftr-405	109	2	,	,	PUNCT
ftr-405	109	3	§	§	PROPN
ftr-405	109	4	1	1	NUM
ftr-405	109	5	,	,	PUNCT
ftr-405	109	6	last	last	ADJ
ftr-405	109	7	clause	clause	NOUN
ftr-405	109	8	.	.	PUNCT
ftr-405	110	1	the	the	DET
ftr-405	110	2	equal	equal	ADJ
ftr-405	110	3	protection	protection	NOUN
ftr-405	110	4	clause	clause	NOUN
ftr-405	110	5	reads	read	VERB
ftr-405	110	6	in	in	ADP
ftr-405	110	7	part	part	NOUN
ftr-405	110	8	:	:	PUNCT
ftr-405	110	9	“	"	PUNCT
ftr-405	110	10	nor	nor	CCONJ
ftr-405	110	11	deny	deny	VERB
ftr-405	110	12	to	to	ADP
ftr-405	110	13	any	any	DET
ftr-405	110	14	person	person	NOUN
ftr-405	110	15	within	within	ADP
ftr-405	110	16	its	its	PRON
ftr-405	110	17	jurisdiction	jurisdiction	NOUN
ftr-405	110	18	the	the	DET
ftr-405	110	19	equal	equal	ADJ
ftr-405	110	20	protection	protection	NOUN
ftr-405	110	21	of	of	ADP
ftr-405	110	22	the	the	DET
ftr-405	110	23	laws	law	NOUN
ftr-405	110	24	.	.	PUNCT
ftr-405	110	25	”	"	PUNCT
ftr-405	111	1	the	the	DET
ftr-405	111	2	equal	equal	ADJ
ftr-405	111	3	protection	protection	NOUN
ftr-405	111	4	clause	clause	NOUN
ftr-405	111	5	is	be	AUX
ftr-405	111	6	not	not	PART
ftr-405	111	7	part	part	NOUN
ftr-405	111	8	of	of	ADP
ftr-405	111	9	the	the	DET
ftr-405	111	10	5th	5th	ADJ
ftr-405	111	11	amendment	amendment	NOUN
ftr-405	111	12	and	and	CCONJ
ftr-405	111	13	the	the	DET
ftr-405	111	14	supreme	supreme	PROPN
ftr-405	111	15	court	court	PROPN
ftr-405	111	16	has	have	AUX
ftr-405	111	17	held	hold	VERB
ftr-405	111	18	that	that	SCONJ
ftr-405	111	19	it	it	PRON
ftr-405	111	20	does	do	AUX
ftr-405	111	21	not	not	PART
ftr-405	111	22	apply	apply	VERB
ftr-405	111	23	to	to	ADP
ftr-405	111	24	the	the	DET
ftr-405	111	25	united	united	PROPN
ftr-405	111	26	states	states	PROPN
ftr-405	111	27	.	.	PUNCT
ftr-405	112	1	steward	steward	PROPN
ftr-405	112	2	machine	machine	PROPN
ftr-405	112	3	co.	co.	PROPN
ftr-405	112	4	v.	v.	ADP
ftr-405	112	5	davis	davis	PROPN
ftr-405	112	6	,	,	PUNCT
ftr-405	112	7	301	301	NUM
ftr-405	112	8	u.s	u.s	PROPN
ftr-405	112	9	.	.	PROPN
ftr-405	112	10	548	548	NUM
ftr-405	112	11	,	,	PUNCT
ftr-405	112	12	584	584	NUM
ftr-405	112	13	(	(	PUNCT
ftr-405	112	14	1937	1937	NUM
ftr-405	112	15	)	)	PUNCT
ftr-405	112	16	(	(	PUNCT
ftr-405	112	17	upholding	uphold	VERB
ftr-405	112	18	the	the	DET
ftr-405	112	19	constitutionality	constitutionality	NOUN
ftr-405	112	20	of	of	ADP
ftr-405	112	21	the	the	DET
ftr-405	112	22	social	social	ADJ
ftr-405	112	23	security	security	NOUN
ftr-405	112	24	act	act	PROPN
ftr-405	112	25	)	)	PUNCT
ftr-405	112	26	.	.	PUNCT
ftr-405	113	1	subsequently	subsequently	ADV
ftr-405	113	2	,	,	PUNCT
ftr-405	113	3	however	however	ADV
ftr-405	113	4	,	,	PUNCT
ftr-405	113	5	the	the	DET
ftr-405	113	6	courts	court	NOUN
ftr-405	113	7	have	have	AUX
ftr-405	113	8	determined	determine	VERB
ftr-405	113	9	that	that	SCONJ
ftr-405	113	10	the	the	DET
ftr-405	113	11	equal	equal	ADJ
ftr-405	113	12	protection	protection	NOUN
ftr-405	113	13	clause	clause	NOUN
ftr-405	113	14	of	of	ADP
ftr-405	113	15	the	the	DET
ftr-405	113	16	14th	14th	ADJ
ftr-405	113	17	amendment	amendment	NOUN
ftr-405	113	18	must	must	AUX
ftr-405	113	19	be	be	AUX
ftr-405	113	20	read	read	VERB
ftr-405	113	21	into	into	ADP
ftr-405	113	22	the	the	DET
ftr-405	113	23	5th	5th	ADJ
ftr-405	113	24	amendment	amendment	NOUN
ftr-405	113	25	,	,	PUNCT
ftr-405	113	26	supra	supra	PROPN
ftr-405	113	27	note	note	NOUN
ftr-405	113	28	16	16	NUM
ftr-405	113	29	(	(	PUNCT
ftr-405	113	30	quoting	quote	VERB
ftr-405	113	31	the	the	DET
ftr-405	113	32	relevant	relevant	ADJ
ftr-405	113	33	part	part	NOUN
ftr-405	113	34	)	)	PUNCT
ftr-405	113	35	so	so	SCONJ
ftr-405	113	36	that	that	SCONJ
ftr-405	113	37	the	the	DET
ftr-405	113	38	provision	provision	NOUN
ftr-405	113	39	applies	apply	VERB
ftr-405	113	40	to	to	ADP
ftr-405	113	41	the	the	DET
ftr-405	113	42	united	united	PROPN
ftr-405	113	43	states	states	PROPN
ftr-405	113	44	as	as	ADV
ftr-405	113	45	well	well	ADV
ftr-405	113	46	as	as	ADP
ftr-405	113	47	the	the	DET
ftr-405	113	48	states	state	NOUN
ftr-405	113	49	.	.	PUNCT
ftr-405	114	1	weinberger	weinberger	PROPN
ftr-405	114	2	v.	v.	PROPN
ftr-405	114	3	wiesenfeld	wiesenfeld	PROPN
ftr-405	114	4	,	,	PUNCT
ftr-405	114	5	420	420	NUM
ftr-405	114	6	u.s	u.s	PROPN
ftr-405	114	7	.	.	PROPN
ftr-405	114	8	636	636	NUM
ftr-405	114	9	,	,	PUNCT
ftr-405	114	10	638	638	NUM
ftr-405	114	11	n.2	n.2	SYM
ftr-405	114	12	(	(	PUNCT
ftr-405	114	13	1975	1975	NUM
ftr-405	114	14	)	)	PUNCT
ftr-405	114	15	(	(	PUNCT
ftr-405	114	16	dictum	dictum	NOUN
ftr-405	114	17	stating	state	VERB
ftr-405	114	18	that	that	SCONJ
ftr-405	114	19	equal	equal	ADJ
ftr-405	114	20	protection	protection	NOUN
ftr-405	114	21	analysis	analysis	NOUN
ftr-405	114	22	under	under	ADP
ftr-405	114	23	the	the	DET
ftr-405	114	24	5th	5th	ADJ
ftr-405	114	25	amendment	amendment	NOUN
ftr-405	114	26	is	be	AUX
ftr-405	114	27	to	to	PART
ftr-405	114	28	be	be	AUX
ftr-405	114	29	the	the	DET
ftr-405	114	30	same	same	ADJ
ftr-405	114	31	as	as	ADP
ftr-405	114	32	under	under	ADP
ftr-405	114	33	the	the	DET
ftr-405	114	34	14th	14th	ADJ
ftr-405	114	35	amendment	amendment	NOUN
ftr-405	114	36	)	)	PUNCT
ftr-405	114	37	.	.	PUNCT
ftr-405	115	1	18	18	NUM
ftr-405	115	2	.	.	X
ftr-405	116	1	see	see	VERB
ftr-405	116	2	discussion	discussion	NOUN
ftr-405	116	3	infra	infra	NOUN
ftr-405	116	4	in	in	ADP
ftr-405	116	5	part	part	PROPN
ftr-405	116	6	iii	iii	PROPN
ftr-405	116	7	b.	b.	PROPN
ftr-405	116	8	19	19	NUM
ftr-405	116	9	.	.	PUNCT
ftr-405	117	1	western	western	ADJ
ftr-405	117	2	and	and	CCONJ
ftr-405	117	3	southern	southern	ADJ
ftr-405	117	4	life	life	NOUN
ftr-405	117	5	ins	ins	PROPN
ftr-405	117	6	.	.	PUNCT
ftr-405	117	7	co.	co.	PROPN
ftr-405	118	1	v.	v.	ADP
ftr-405	118	2	state	state	PROPN
ftr-405	118	3	bd	bd	PROPN
ftr-405	118	4	.	.	PROPN
ftr-405	118	5	of	of	ADP
ftr-405	118	6	equalization	equalization	NOUN
ftr-405	118	7	of	of	ADP
ftr-405	118	8	cal	cal	PROPN
ftr-405	118	9	.	.	PUNCT
ftr-405	119	1	,	,	PUNCT
ftr-405	119	2	451	451	NUM
ftr-405	119	3	u.s	u.s	PROPN
ftr-405	119	4	.	.	PROPN
ftr-405	119	5	648	648	NUM
ftr-405	119	6	(	(	PUNCT
ftr-405	119	7	1981	1981	NUM
ftr-405	119	8	)	)	PUNCT
ftr-405	119	9	(	(	PUNCT
ftr-405	119	10	holding	hold	VERB
ftr-405	119	11	a	a	DET
ftr-405	119	12	retaliatory	retaliatory	ADJ
ftr-405	119	13	state	state	NOUN
ftr-405	119	14	tax	tax	NOUN
ftr-405	119	15	to	to	PART
ftr-405	119	16	be	be	AUX
ftr-405	119	17	rationally	rationally	ADV
ftr-405	119	18	related	relate	VERB
ftr-405	119	19	to	to	ADP
ftr-405	119	20	the	the	DET
ftr-405	119	21	state	state	NOUN
ftr-405	119	22	’s	’s	PART
ftr-405	119	23	proper	proper	ADJ
ftr-405	119	24	objectives	objective	NOUN
ftr-405	119	25	)	)	PUNCT
ftr-405	119	26	.	.	PUNCT
ftr-405	120	1	see	see	VERB
ftr-405	120	2	text	text	NOUN
ftr-405	120	3	accompanying	accompanying	ADJ
ftr-405	120	4	note	note	VERB
ftr-405	120	5	262	262	NUM
ftr-405	120	6	infra	infra	NOUN
ftr-405	120	7	.	.	PUNCT
ftr-405	121	1	20	20	NUM
ftr-405	121	2	.	.	PUNCT
ftr-405	122	1	allegheny	allegheny	PROPN
ftr-405	122	2	pittsburgh	pittsburgh	PROPN
ftr-405	122	3	coal	coal	PROPN
ftr-405	122	4	co.	co.	PROPN
ftr-405	123	1	v.	v.	ADP
ftr-405	123	2	county	county	PROPN
ftr-405	123	3	comm’n	comm’n	NOUN
ftr-405	123	4	of	of	ADP
ftr-405	123	5	webster	webster	PROPN
ftr-405	123	6	county	county	PROPN
ftr-405	123	7	,	,	PUNCT
ftr-405	123	8	488	488	NUM
ftr-405	123	9	u.s	u.s	PROPN
ftr-405	123	10	.	.	PROPN
ftr-405	123	11	336	336	NUM
ftr-405	123	12	(	(	PUNCT
ftr-405	123	13	1989	1989	NUM
ftr-405	123	14	)	)	PUNCT
ftr-405	123	15	(	(	PUNCT
ftr-405	123	16	prohibiting	prohibit	VERB
ftr-405	123	17	non	non	ADJ
ftr-405	123	18	-	-	ADJ
ftr-405	123	19	uniform	uniform	ADJ
ftr-405	123	20	assessment	assessment	NOUN
ftr-405	123	21	of	of	ADP
ftr-405	123	22	tax	tax	NOUN
ftr-405	123	23	on	on	ADP
ftr-405	123	24	real	real	ADJ
ftr-405	123	25	property	property	NOUN
ftr-405	123	26	)	)	PUNCT
ftr-405	123	27	;	;	PUNCT
ftr-405	123	28	camps	camp	NOUN
ftr-405	123	29	newfound	newfound	NOUN
ftr-405	123	30	/	/	SYM
ftr-405	123	31	owatonna	owatonna	PROPN
ftr-405	123	32	v.	v.	ADP
ftr-405	123	33	town	town	NOUN
ftr-405	123	34	of	of	ADP
ftr-405	123	35	harrison	harrison	PROPN
ftr-405	123	36	,	,	PUNCT
ftr-405	123	37	520	520	NUM
ftr-405	123	38	u.s	u.s	PROPN
ftr-405	123	39	.	.	PROPN
ftr-405	123	40	564	564	NUM
ftr-405	123	41	(	(	PUNCT
ftr-405	123	42	1997	1997	NUM
ftr-405	123	43	)	)	PUNCT
ftr-405	123	44	(	(	PUNCT
ftr-405	123	45	prohibiting	prohibit	VERB
ftr-405	123	46	taxing	tax	VERB
ftr-405	123	47	real	real	ADJ
ftr-405	123	48	estate	estate	NOUN
ftr-405	123	49	of	of	ADP
ftr-405	123	50	camp	camp	NOUN
ftr-405	123	51	for	for	ADP
ftr-405	123	52	non	non	NOUN
ftr-405	123	53	-	-	NOUN
ftr-405	123	54	residents	resident	NOUN
ftr-405	123	55	of	of	ADP
ftr-405	123	56	state	state	NOUN
ftr-405	123	57	while	while	SCONJ
ftr-405	123	58	exempting	exempt	VERB
ftr-405	123	59	real	real	ADJ
ftr-405	123	60	estate	estate	NOUN
ftr-405	123	61	of	of	ADP
ftr-405	123	62	camps	camp	NOUN
ftr-405	123	63	for	for	ADP
ftr-405	123	64	residents	resident	NOUN
ftr-405	123	65	)	)	PUNCT
ftr-405	123	66	.	.	PUNCT
ftr-405	124	1	21	21	NUM
ftr-405	124	2	.	.	X
ftr-405	125	1	nat’l	nat’l	PROPN
ftr-405	125	2	bellas	bellas	PROPN
ftr-405	125	3	hess	hess	PROPN
ftr-405	125	4	v.	v.	ADP
ftr-405	125	5	dep’t	dep’t	PROPN
ftr-405	125	6	of	of	ADP
ftr-405	125	7	revenue	revenue	NOUN
ftr-405	125	8	,	,	PUNCT
ftr-405	125	9	386	386	NUM
ftr-405	125	10	u.s	u.s	PROPN
ftr-405	125	11	.	.	PROPN
ftr-405	125	12	753	753	NUM
ftr-405	125	13	(	(	PUNCT
ftr-405	125	14	1967	1967	NUM
ftr-405	125	15	)	)	PUNCT
ftr-405	125	16	(	(	PUNCT
ftr-405	125	17	limiting	limit	VERB
ftr-405	125	18	the	the	DET
ftr-405	125	19	state	state	NOUN
ftr-405	125	20	’s	’s	PART
ftr-405	125	21	power	power	NOUN
ftr-405	125	22	to	to	PART
ftr-405	125	23	impose	impose	VERB
ftr-405	125	24	collection	collection	NOUN
ftr-405	125	25	responsibility	responsibility	NOUN
ftr-405	125	26	for	for	ADP
ftr-405	125	27	use	use	NOUN
ftr-405	125	28	taxes	taxis	NOUN
ftr-405	125	29	on	on	ADP
ftr-405	125	30	non	non	ADJ
ftr-405	125	31	-	-	ADJ
ftr-405	125	32	resident	resident	ADJ
ftr-405	125	33	vendors	vendor	NOUN
ftr-405	125	34	with	with	ADP
ftr-405	125	35	no	no	DET
ftr-405	125	36	substantial	substantial	ADJ
ftr-405	125	37	presence	presence	NOUN
ftr-405	125	38	in	in	ADP
ftr-405	125	39	the	the	DET
ftr-405	125	40	state	state	NOUN
ftr-405	125	41	)	)	PUNCT
ftr-405	125	42	.	.	PUNCT
ftr-405	126	1	22	22	NUM
ftr-405	126	2	.	.	PUNCT
ftr-405	127	1	a	a	DET
ftr-405	127	2	database	database	NOUN
ftr-405	127	3	similar	similar	ADJ
ftr-405	127	4	to	to	ADP
ftr-405	127	5	the	the	DET
ftr-405	127	6	staudt	staudt	NOUN
ftr-405	127	7	and	and	CCONJ
ftr-405	127	8	wiedenbeck	wiedenbeck	NOUN
ftr-405	127	9	database	database	NOUN
ftr-405	127	10	,	,	PUNCT
ftr-405	127	11	supra	supra	PROPN
ftr-405	127	12	note	note	NOUN
ftr-405	127	13	9	9	NUM
ftr-405	127	14	,	,	PUNCT
ftr-405	127	15	is	be	AUX
ftr-405	127	16	not	not	PART
ftr-405	127	17	available	available	ADJ
ftr-405	127	18	for	for	ADP
ftr-405	127	19	the	the	DET
ftr-405	127	20	german	german	ADJ
ftr-405	127	21	decisions	decision	NOUN
ftr-405	127	22	.	.	PUNCT
ftr-405	128	1	however	however	ADV
ftr-405	128	2	,	,	PUNCT
ftr-405	128	3	the	the	DET
ftr-405	128	4	website	website	NOUN
ftr-405	128	5	for	for	ADP
ftr-405	128	6	the	the	DET
ftr-405	128	7	university	university	NOUN
ftr-405	128	8	library	library	NOUN
ftr-405	128	9	at	at	ADP
ftr-405	128	10	marburg	marburg	PROPN
ftr-405	128	11	,	,	PUNCT
ftr-405	128	12	http://www.ub.uni-marburg.de/fachinfo/infjur03.html	http://www.ub.uni-marburg.de/fachinfo/infjur03.html	PROPN
ftr-405	128	13	,	,	PUNCT
ftr-405	128	14	discloses	disclose	VERB
ftr-405	128	15	that	that	SCONJ
ftr-405	128	16	statutes	statute	NOUN
ftr-405	128	17	for	for	ADP
ftr-405	128	18	compliance	compliance	NOUN
ftr-405	128	19	with	with	ADP
ftr-405	128	20	constitutional	constitutional	ADJ
ftr-405	128	21	standards	standard	NOUN
ftr-405	128	22	,	,	PUNCT
ftr-405	128	23	the	the	DET
ftr-405	128	24	court	court	NOUN
ftr-405	128	25	consistently	consistently	ADV
ftr-405	128	26	has	have	AUX
ftr-405	128	27	applied	apply	VERB
ftr-405	128	28	its	its	PRON
ftr-405	128	29	“	"	PUNCT
ftr-405	128	30	rational	rational	ADJ
ftr-405	128	31	basis	basis	NOUN
ftr-405	128	32	test	test	NOUN
ftr-405	128	33	,	,	PUNCT
ftr-405	128	34	”	"	PUNCT
ftr-405	128	35	its	its	PRON
ftr-405	128	36	least	least	ADV
ftr-405	128	37	intrusive	intrusive	ADJ
ftr-405	128	38	standard	standard	NOUN
ftr-405	128	39	of	of	ADP
ftr-405	128	40	review.18	review.18	NOUN
ftr-405	128	41	under	under	ADP
ftr-405	128	42	that	that	DET
ftr-405	128	43	test	test	NOUN
ftr-405	128	44	,	,	PUNCT
ftr-405	128	45	a	a	DET
ftr-405	128	46	statute	statute	NOUN
ftr-405	128	47	is	be	AUX
ftr-405	128	48	valid	valid	ADJ
ftr-405	128	49	so	so	ADV
ftr-405	128	50	long	long	ADV
ftr-405	128	51	as	as	SCONJ
ftr-405	128	52	the	the	DET
ftr-405	128	53	legislature	legislature	NOUN
ftr-405	128	54	has	have	VERB
ftr-405	128	55	a	a	DET
ftr-405	128	56	rational	rational	ADJ
ftr-405	128	57	basis	basis	NOUN
ftr-405	128	58	for	for	ADP
ftr-405	128	59	its	its	PRON
ftr-405	128	60	enactment	enactment	NOUN
ftr-405	128	61	.	.	PUNCT
ftr-405	129	1	the	the	DET
ftr-405	129	2	decisions	decision	NOUN
ftr-405	129	3	predominantly	predominantly	ADV
ftr-405	129	4	uphold	uphold	VERB
ftr-405	129	5	the	the	DET
ftr-405	129	6	state	state	NOUN
ftr-405	129	7	taxing19	taxing19	PROPN
ftr-405	129	8	statute	statute	NOUN
ftr-405	129	9	.	.	PUNCT
ftr-405	130	1	occasionally	occasionally	ADV
ftr-405	130	2	,	,	PUNCT
ftr-405	130	3	the	the	DET
ftr-405	130	4	court	court	NOUN
ftr-405	130	5	limits	limit	VERB
ftr-405	130	6	states	state	NOUN
ftr-405	130	7	’	'	PUNCT
ftr-405	130	8	taxing	tax	VERB
ftr-405	130	9	power	power	NOUN
ftr-405	130	10	or	or	CCONJ
ftr-405	130	11	their	their	PRON
ftr-405	130	12	tax20	tax20	NOUN
ftr-405	130	13	collection	collection	NOUN
ftr-405	130	14	authority	authority	NOUN
ftr-405	130	15	over	over	ADP
ftr-405	130	16	non	non	NOUN
ftr-405	130	17	-	-	NOUN
ftr-405	130	18	residents	resident	NOUN
ftr-405	130	19	.	.	PUNCT
ftr-405	131	1	21	21	NUM
ftr-405	131	2	the	the	DET
ftr-405	131	3	german	german	ADJ
ftr-405	131	4	constitutional	constitutional	ADJ
ftr-405	131	5	court	court	NOUN
ftr-405	131	6	,	,	PUNCT
ftr-405	131	7	on	on	ADP
ftr-405	131	8	the	the	DET
ftr-405	131	9	other	other	ADJ
ftr-405	131	10	hand	hand	NOUN
ftr-405	131	11	,	,	PUNCT
ftr-405	131	12	has	have	AUX
ftr-405	131	13	rendered	render	VERB
ftr-405	131	14	many	many	ADJ
ftr-405	131	15	decisions	decision	NOUN
ftr-405	131	16	in	in	ADP
ftr-405	131	17	tax	tax	NOUN
ftr-405	131	18	controversies	controversy	NOUN
ftr-405	131	19	on	on	ADP
ftr-405	131	20	constitutional	constitutional	ADJ
ftr-405	131	21	grounds	ground	NOUN
ftr-405	131	22	.	.	PUNCT
ftr-405	132	1	those22	those22	NOUN
ftr-405	132	2	2006	2006	NUM
ftr-405	132	3	]	]	PUNCT
ftr-405	132	4	florida	florida	PROPN
ftr-405	132	5	tax	tax	PROPN
ftr-405	132	6	review	review	NOUN
ftr-405	132	7	264	264	NUM
ftr-405	132	8	there	there	PRON
ftr-405	132	9	is	be	VERB
ftr-405	132	10	a	a	DET
ftr-405	132	11	looseleafed	looseleafed	ADJ
ftr-405	132	12	,	,	PUNCT
ftr-405	132	13	reference	reference	NOUN
ftr-405	132	14	work	work	NOUN
ftr-405	132	15	for	for	ADP
ftr-405	132	16	the	the	DET
ftr-405	132	17	decisions	decision	NOUN
ftr-405	132	18	of	of	ADP
ftr-405	132	19	the	the	DET
ftr-405	132	20	german	german	ADJ
ftr-405	132	21	constitutional	constitutional	ADJ
ftr-405	132	22	court	court	NOUN
ftr-405	132	23	,	,	PUNCT
ftr-405	132	24	nachschlagewerk	nachschlagewerk	PROPN
ftr-405	132	25	der	der	PROPN
ftr-405	132	26	rechtsprechung	rechtsprechung	PROPN
ftr-405	132	27	des	des	PROPN
ftr-405	132	28	bundesverfassungsgerichts	bundesverfassungsgerichts	PROPN
ftr-405	132	29	.	.	PUNCT
ftr-405	133	1	23	23	NUM
ftr-405	133	2	.	.	PUNCT
ftr-405	134	1	decisions	decision	NOUN
ftr-405	134	2	of	of	ADP
ftr-405	134	3	constitutional	constitutional	ADJ
ftr-405	134	4	court	court	NOUN
ftr-405	134	5	,	,	PUNCT
ftr-405	134	6	however	however	ADV
ftr-405	134	7	,	,	PUNCT
ftr-405	134	8	have	have	AUX
ftr-405	134	9	had	have	VERB
ftr-405	134	10	little	little	ADJ
ftr-405	134	11	impact	impact	NOUN
ftr-405	134	12	upon	upon	SCONJ
ftr-405	134	13	the	the	DET
ftr-405	134	14	structure	structure	NOUN
ftr-405	134	15	and	and	CCONJ
ftr-405	134	16	administration	administration	NOUN
ftr-405	134	17	of	of	ADP
ftr-405	134	18	the	the	DET
ftr-405	134	19	turnover	turnover	NOUN
ftr-405	134	20	tax	tax	NOUN
ftr-405	134	21	(	(	PUNCT
ftr-405	134	22	umsatzsteuer	umsatzsteuer	PROPN
ftr-405	134	23	)	)	PUNCT
ftr-405	134	24	in	in	ADP
ftr-405	134	25	germany	germany	PROPN
ftr-405	134	26	although	although	SCONJ
ftr-405	134	27	the	the	DET
ftr-405	134	28	federal	federal	ADJ
ftr-405	134	29	government	government	NOUN
ftr-405	134	30	raises	raise	VERB
ftr-405	134	31	roughly	roughly	ADV
ftr-405	134	32	one	one	NUM
ftr-405	134	33	-	-	PUNCT
ftr-405	134	34	half	half	NOUN
ftr-405	134	35	of	of	ADP
ftr-405	134	36	all	all	DET
ftr-405	134	37	its	its	PRON
ftr-405	134	38	tax	tax	NOUN
ftr-405	134	39	revenue	revenue	NOUN
ftr-405	134	40	through	through	ADP
ftr-405	134	41	the	the	DET
ftr-405	134	42	value	value	NOUN
ftr-405	134	43	added	add	VERB
ftr-405	134	44	tax	tax	NOUN
ftr-405	134	45	.	.	PUNCT
ftr-405	135	1	see	see	VERB
ftr-405	135	2	,	,	PUNCT
ftr-405	135	3	bundesreferat	bundesreferat	VERB
ftr-405	135	4	i	i	PRON
ftr-405	135	5	a	a	DET
ftr-405	135	6	6	6	NUM
ftr-405	135	7	,	,	PUNCT
ftr-405	135	8	ergebnis	ergebni	NOUN
ftr-405	135	9	der	der	NOUN
ftr-405	135	10	122	122	NUM
ftr-405	135	11	.	.	PUNCT
ftr-405	136	1	sitzung	sitzung	PROPN
ftr-405	136	2	des	des	PROPN
ftr-405	136	3	arbeitskreises	arbeitskreise	VERB
ftr-405	136	4	“	"	PUNCT
ftr-405	136	5	steuerschätzungen	steuerschätzungen	PROPN
ftr-405	136	6	”	"	PUNCT
ftr-405	136	7	vom-4	vom-4	NUM
ftr-405	136	8	.	.	PUNCT
ftr-405	136	9	bis	bis	PROPN
ftr-405	137	1	6.-november-2003	6.-november-2003	NUM
ftr-405	137	2	in	in	ADP
ftr-405	137	3	frankfurt	frankfurt	PROPN
ftr-405	137	4	for	for	ADP
ftr-405	137	5	statistics	statistic	NOUN
ftr-405	137	6	on	on	ADP
ftr-405	137	7	distribution	distribution	NOUN
ftr-405	137	8	of	of	ADP
ftr-405	137	9	collections	collection	NOUN
ftr-405	137	10	.	.	PUNCT
ftr-405	138	1	the	the	DET
ftr-405	138	2	turnover	turnover	NOUN
ftr-405	138	3	tax	tax	NOUN
ftr-405	138	4	is	be	AUX
ftr-405	138	5	substantially	substantially	ADV
ftr-405	138	6	the	the	DET
ftr-405	138	7	same	same	ADJ
ftr-405	138	8	as	as	ADP
ftr-405	138	9	a	a	DET
ftr-405	138	10	value	value	NOUN
ftr-405	138	11	added	add	VERB
ftr-405	138	12	tax	tax	NOUN
ftr-405	138	13	.	.	PUNCT
ftr-405	139	1	this	this	DET
ftr-405	139	2	article	article	NOUN
ftr-405	139	3	addresses	address	VERB
ftr-405	139	4	the	the	DET
ftr-405	139	5	absence	absence	NOUN
ftr-405	139	6	of	of	ADP
ftr-405	139	7	constitutional	constitutional	ADJ
ftr-405	139	8	decisions	decision	NOUN
ftr-405	139	9	concerning	concern	VERB
ftr-405	139	10	the	the	DET
ftr-405	139	11	value	value	NOUN
ftr-405	139	12	added	add	VERB
ftr-405	139	13	tax	tax	NOUN
ftr-405	139	14	,	,	PUNCT
ftr-405	139	15	discussed	discuss	VERB
ftr-405	139	16	infra	infra	NOUN
ftr-405	139	17	in	in	ADP
ftr-405	139	18	part	part	NOUN
ftr-405	139	19	iv	iv	NUM
ftr-405	139	20	f	f	PROPN
ftr-405	139	21	infra	infra	NOUN
ftr-405	139	22	.	.	PUNCT
ftr-405	140	1	24	24	NUM
ftr-405	140	2	.	.	X
ftr-405	140	3	bverge	bverge	NOUN
ftr-405	140	4	6	6	NUM
ftr-405	140	5	,	,	PUNCT
ftr-405	140	6	55	55	NUM
ftr-405	140	7	(	(	PUNCT
ftr-405	140	8	jan	jan	PROPN
ftr-405	140	9	.	.	PROPN
ftr-405	140	10	17	17	NUM
ftr-405	140	11	,	,	PUNCT
ftr-405	140	12	1957	1957	NUM
ftr-405	140	13	)	)	PUNCT
ftr-405	140	14	,	,	PUNCT
ftr-405	140	15	discussed	discuss	VERB
ftr-405	140	16	infra	infra	NOUN
ftr-405	140	17	in	in	ADP
ftr-405	140	18	part	part	NOUN
ftr-405	140	19	iv	iv	PROPN
ftr-405	140	20	b.	b.	PROPN
ftr-405	140	21	25	25	NUM
ftr-405	140	22	.	.	PUNCT
ftr-405	141	1	i	i	PRON
ftr-405	141	2	d.	d.	PROPN
ftr-405	141	3	26	26	NUM
ftr-405	141	4	.	.	PUNCT
ftr-405	142	1	bverge	bverge	NOUN
ftr-405	142	2	13	13	NUM
ftr-405	142	3	,	,	PUNCT
ftr-405	142	4	261	261	NUM
ftr-405	142	5	,	,	PUNCT
ftr-405	142	6	271	271	NUM
ftr-405	142	7	(	(	PUNCT
ftr-405	142	8	dec	dec	PROPN
ftr-405	142	9	.	.	PROPN
ftr-405	142	10	19	19	NUM
ftr-405	142	11	,	,	PUNCT
ftr-405	142	12	1961	1961	NUM
ftr-405	142	13	,	,	PUNCT
ftr-405	142	14	2d	2d	PROPN
ftr-405	142	15	senate	senate	PROPN
ftr-405	142	16	)	)	PUNCT
ftr-405	142	17	,	,	PUNCT
ftr-405	142	18	bverge	bverge	NOUN
ftr-405	142	19	13	13	NUM
ftr-405	142	20	,	,	PUNCT
ftr-405	142	21	274	274	NUM
ftr-405	142	22	(	(	PUNCT
ftr-405	142	23	december	december	PROPN
ftr-405	142	24	19	19	NUM
ftr-405	142	25	,	,	PUNCT
ftr-405	142	26	1961	1961	NUM
ftr-405	142	27	,	,	PUNCT
ftr-405	142	28	2d	2d	PROPN
ftr-405	142	29	senate	senate	PROPN
ftr-405	142	30	)	)	PUNCT
ftr-405	142	31	and	and	CCONJ
ftr-405	142	32	bverge	bverge	NOUN
ftr-405	142	33	13	13	NUM
ftr-405	142	34	,	,	PUNCT
ftr-405	142	35	279	279	NUM
ftr-405	142	36	(	(	PUNCT
ftr-405	142	37	dec	dec	PROPN
ftr-405	142	38	.	.	PROPN
ftr-405	142	39	19	19	NUM
ftr-405	142	40	,	,	PUNCT
ftr-405	142	41	1961	1961	NUM
ftr-405	142	42	,	,	PUNCT
ftr-405	142	43	2d	2d	PROPN
ftr-405	142	44	senate	senate	PROPN
ftr-405	142	45	)	)	PUNCT
ftr-405	142	46	.	.	PUNCT
ftr-405	143	1	27	27	NUM
ftr-405	143	2	.	.	X
ftr-405	143	3	bverge	bverge	NOUN
ftr-405	143	4	6	6	NUM
ftr-405	143	5	,	,	PUNCT
ftr-405	143	6	273	273	NUM
ftr-405	143	7	(	(	PUNCT
ftr-405	143	8	february	february	PROPN
ftr-405	143	9	21	21	NUM
ftr-405	143	10	,	,	PUNCT
ftr-405	143	11	1957	1957	NUM
ftr-405	143	12	)	)	PUNCT
ftr-405	143	13	and	and	CCONJ
ftr-405	143	14	bverge	bverge	NOUN
ftr-405	143	15	8	8	NUM
ftr-405	143	16	,	,	PUNCT
ftr-405	143	17	51	51	NUM
ftr-405	143	18	(	(	PUNCT
ftr-405	143	19	jun	jun	PROPN
ftr-405	143	20	.	.	PROPN
ftr-405	143	21	24	24	NUM
ftr-405	143	22	,	,	PUNCT
ftr-405	143	23	1958	1958	NUM
ftr-405	143	24	)	)	PUNCT
ftr-405	143	25	.	.	PUNCT
ftr-405	144	1	28	28	NUM
ftr-405	144	2	.	.	X
ftr-405	145	1	bverge	bverge	NOUN
ftr-405	145	2	93	93	NUM
ftr-405	145	3	,	,	PUNCT
ftr-405	145	4	121	121	NUM
ftr-405	145	5	(	(	PUNCT
ftr-405	145	6	jun	jun	PROPN
ftr-405	145	7	.	.	PROPN
ftr-405	145	8	22	22	NUM
ftr-405	145	9	,	,	PUNCT
ftr-405	145	10	1995	1995	NUM
ftr-405	145	11	,	,	PUNCT
ftr-405	145	12	2d	2d	PROPN
ftr-405	145	13	senate	senate	PROPN
ftr-405	145	14	)	)	PUNCT
ftr-405	145	15	(	(	PUNCT
ftr-405	145	16	holding	hold	VERB
ftr-405	145	17	the	the	DET
ftr-405	145	18	wealth	wealth	NOUN
ftr-405	145	19	tax	tax	NOUN
ftr-405	145	20	,	,	PUNCT
ftr-405	145	21	as	as	SCONJ
ftr-405	145	22	applied	apply	VERB
ftr-405	145	23	,	,	PUNCT
ftr-405	145	24	to	to	PART
ftr-405	145	25	violate	violate	VERB
ftr-405	145	26	the	the	DET
ftr-405	145	27	equality	equality	NOUN
ftr-405	145	28	principle	principle	NOUN
ftr-405	145	29	)	)	PUNCT
ftr-405	145	30	;	;	PUNCT
ftr-405	145	31	bverge	bverge	VERB
ftr-405	145	32	93	93	NUM
ftr-405	145	33	,	,	PUNCT
ftr-405	145	34	165	165	NUM
ftr-405	145	35	(	(	PUNCT
ftr-405	145	36	jun	jun	PROPN
ftr-405	145	37	.	.	PROPN
ftr-405	145	38	22	22	NUM
ftr-405	145	39	,	,	PUNCT
ftr-405	145	40	1995	1995	NUM
ftr-405	145	41	,	,	PUNCT
ftr-405	145	42	2d	2d	PROPN
ftr-405	145	43	senate	senate	PROPN
ftr-405	145	44	)	)	PUNCT
ftr-405	145	45	(	(	PUNCT
ftr-405	145	46	likewise	likewise	ADV
ftr-405	145	47	the	the	DET
ftr-405	145	48	inheritance	inheritance	NOUN
ftr-405	145	49	tax	tax	NOUN
ftr-405	145	50	)	)	PUNCT
ftr-405	145	51	,	,	PUNCT
ftr-405	145	52	discussed	discuss	VERB
ftr-405	145	53	infra	infra	NOUN
ftr-405	145	54	in	in	ADP
ftr-405	145	55	part	part	NOUN
ftr-405	145	56	iv	iv	NUM
ftr-405	145	57	e.	e.	PROPN
ftr-405	145	58	29	29	NUM
ftr-405	145	59	.	.	PUNCT
ftr-405	145	60	bverge	bverge	VERB
ftr-405	145	61	82	82	NUM
ftr-405	145	62	,	,	PUNCT
ftr-405	145	63	60	60	NUM
ftr-405	145	64	(	(	PUNCT
ftr-405	145	65	may	may	PROPN
ftr-405	145	66	29	29	NUM
ftr-405	145	67	,	,	PUNCT
ftr-405	145	68	1990	1990	NUM
ftr-405	145	69	)	)	PUNCT
ftr-405	145	70	,	,	PUNCT
ftr-405	145	71	discussed	discuss	VERB
ftr-405	145	72	infra	infra	NOUN
ftr-405	145	73	in	in	ADP
ftr-405	145	74	part	part	NOUN
ftr-405	146	1	iv	iv	NUM
ftr-405	146	2	a.	a.	NOUN
ftr-405	146	3	30	30	NUM
ftr-405	146	4	.	.	PUNCT
ftr-405	147	1	bverge	bverge	NOUN
ftr-405	147	2	110	110	NUM
ftr-405	147	3	,	,	PUNCT
ftr-405	147	4	94	94	NUM
ftr-405	147	5	(	(	PUNCT
ftr-405	147	6	mar	mar	PROPN
ftr-405	147	7	.	.	PROPN
ftr-405	147	8	9	9	NUM
ftr-405	147	9	,	,	PUNCT
ftr-405	147	10	2004	2004	NUM
ftr-405	147	11	,	,	PUNCT
ftr-405	147	12	2d	2d	PROPN
ftr-405	147	13	senate	senate	PROPN
ftr-405	147	14	)	)	PUNCT
ftr-405	147	15	,	,	PUNCT
ftr-405	147	16	discussed	discuss	VERB
ftr-405	147	17	infra	infra	NOUN
ftr-405	147	18	in	in	ADP
ftr-405	147	19	part	part	NOUN
ftr-405	147	20	iv	iv	NUM
ftr-405	147	21	e.	e.	PROPN
ftr-405	147	22	31	31	NUM
ftr-405	147	23	.	.	PUNCT
ftr-405	148	1	article	article	NOUN
ftr-405	148	2	1	1	NUM
ftr-405	148	3	-	-	SYM
ftr-405	148	4	12	12	NUM
ftr-405	148	5	,	,	PUNCT
ftr-405	148	6	13	13	NUM
ftr-405	148	7	–	–	SYM
ftr-405	148	8	17	17	NUM
ftr-405	148	9	,	,	PUNCT
ftr-405	148	10	and	and	CCONJ
ftr-405	148	11	20	20	NUM
ftr-405	148	12	describe	describe	VERB
ftr-405	148	13	and	and	CCONJ
ftr-405	148	14	guarantee	guarantee	VERB
ftr-405	148	15	certain	certain	ADJ
ftr-405	148	16	basic	basic	ADJ
ftr-405	148	17	rights	right	NOUN
ftr-405	148	18	and	and	CCONJ
ftr-405	148	19	liberties	liberty	NOUN
ftr-405	148	20	and	and	CCONJ
ftr-405	148	21	include	include	VERB
ftr-405	148	22	the	the	DET
ftr-405	148	23	protections	protection	NOUN
ftr-405	148	24	found	find	VERB
ftr-405	148	25	in	in	ADP
ftr-405	148	26	the	the	DET
ftr-405	148	27	bill	bill	NOUN
ftr-405	148	28	of	of	ADP
ftr-405	148	29	rights	right	NOUN
ftr-405	148	30	(	(	PUNCT
ftr-405	148	31	amendments	amendment	NOUN
ftr-405	148	32	1	1	NUM
ftr-405	148	33	-	-	SYM
ftr-405	148	34	9	9	NUM
ftr-405	148	35	of	of	ADP
ftr-405	148	36	the	the	DET
ftr-405	148	37	u.s	u.s	PROPN
ftr-405	148	38	.	.	PROPN
ftr-405	148	39	constitution	constitution	PROPN
ftr-405	148	40	)	)	PUNCT
ftr-405	148	41	.	.	PUNCT
ftr-405	149	1	32	32	NUM
ftr-405	149	2	.	.	PUNCT
ftr-405	150	1	see	see	VERB
ftr-405	150	2	u.s	u.s	PROPN
ftr-405	150	3	.	.	PROPN
ftr-405	150	4	const	const	PROPN
ftr-405	150	5	.	.	PUNCT
ftr-405	151	1	amend	amend	VERB
ftr-405	151	2	.	.	PUNCT
ftr-405	152	1	i	i	PRON
ftr-405	152	2	-	-	PUNCT
ftr-405	152	3	ix	ix	PROPN
ftr-405	152	4	,	,	PUNCT
ftr-405	152	5	xiii	xiii	PROPN
ftr-405	152	6	-	-	PUNCT
ftr-405	152	7	xv	xv	PROPN
ftr-405	152	8	.	.	PUNCT
ftr-405	153	1	constitutional	constitutional	ADJ
ftr-405	153	2	tax	tax	NOUN
ftr-405	153	3	decisions	decision	NOUN
ftr-405	153	4	have	have	AUX
ftr-405	153	5	played	play	VERB
ftr-405	153	6	and	and	CCONJ
ftr-405	153	7	continue	continue	VERB
ftr-405	153	8	to	to	PART
ftr-405	153	9	play	play	VERB
ftr-405	153	10	a	a	DET
ftr-405	153	11	meaningful	meaningful	ADJ
ftr-405	153	12	and	and	CCONJ
ftr-405	153	13	ongoing	ongoing	ADJ
ftr-405	153	14	role	role	NOUN
ftr-405	153	15	in	in	ADP
ftr-405	153	16	shaping	shape	VERB
ftr-405	153	17	tax	tax	NOUN
ftr-405	153	18	law	law	NOUN
ftr-405	153	19	and	and	CCONJ
ftr-405	153	20	administration	administration	NOUN
ftr-405	153	21	in	in	ADP
ftr-405	153	22	germany	germany	PROPN
ftr-405	153	23	.	.	PUNCT
ftr-405	154	1	the23	the23	NOUN
ftr-405	154	2	constitutional	constitutional	ADJ
ftr-405	154	3	court	court	NOUN
ftr-405	154	4	employs	employ	VERB
ftr-405	154	5	a	a	DET
ftr-405	154	6	more	more	ADV
ftr-405	154	7	exacting	exacting	ADJ
ftr-405	154	8	standard	standard	NOUN
ftr-405	154	9	of	of	ADP
ftr-405	154	10	review	review	NOUN
ftr-405	154	11	than	than	ADP
ftr-405	154	12	rational	rational	ADJ
ftr-405	154	13	basis	basis	NOUN
ftr-405	154	14	and	and	CCONJ
ftr-405	154	15	requires	require	VERB
ftr-405	154	16	a	a	DET
ftr-405	154	17	compelling	compelling	ADJ
ftr-405	154	18	justification	justification	NOUN
ftr-405	154	19	for	for	ADP
ftr-405	154	20	legislation	legislation	NOUN
ftr-405	154	21	that	that	PRON
ftr-405	154	22	results	result	VERB
ftr-405	154	23	in	in	ADP
ftr-405	154	24	any	any	DET
ftr-405	154	25	distributional	distributional	ADJ
ftr-405	154	26	inequalities	inequality	NOUN
ftr-405	154	27	causing	cause	VERB
ftr-405	154	28	like	like	SCONJ
ftr-405	154	29	taxpayers	taxpayer	NOUN
ftr-405	154	30	to	to	PART
ftr-405	154	31	pay	pay	VERB
ftr-405	154	32	unequal	unequal	ADJ
ftr-405	154	33	amounts	amount	NOUN
ftr-405	154	34	of	of	ADP
ftr-405	154	35	tax	tax	NOUN
ftr-405	154	36	.	.	PUNCT
ftr-405	155	1	in	in	ADP
ftr-405	155	2	germany	germany	PROPN
ftr-405	155	3	,	,	PUNCT
ftr-405	155	4	constitutional	constitutional	ADJ
ftr-405	155	5	protections	protection	NOUN
ftr-405	155	6	of24	of24	PROPN
ftr-405	155	7	individual	individual	ADJ
ftr-405	155	8	liberties	liberty	NOUN
ftr-405	155	9	have	have	AUX
ftr-405	155	10	rendered	render	VERB
ftr-405	155	11	unconstitutional	unconstitutional	ADJ
ftr-405	155	12	such	such	ADJ
ftr-405	155	13	matters	matter	NOUN
ftr-405	155	14	as	as	ADP
ftr-405	155	15	mandatory	mandatory	ADJ
ftr-405	155	16	joint	joint	ADJ
ftr-405	155	17	assessment	assessment	NOUN
ftr-405	155	18	of	of	ADP
ftr-405	155	19	married	married	ADJ
ftr-405	155	20	couples	couple	NOUN
ftr-405	155	21	,	,	PUNCT
ftr-405	155	22	retroactive	retroactive	ADJ
ftr-405	155	23	application	application	NOUN
ftr-405	155	24	of	of	ADP
ftr-405	155	25	rate25	rate25	NOUN
ftr-405	155	26	increases	increase	NOUN
ftr-405	155	27	,	,	PUNCT
ftr-405	155	28	deductibility	deductibility	NOUN
ftr-405	155	29	of	of	ADP
ftr-405	155	30	political	political	ADJ
ftr-405	155	31	contributions	contribution	NOUN
ftr-405	155	32	,	,	PUNCT
ftr-405	155	33	value	value	NOUN
ftr-405	155	34	-	-	PUNCT
ftr-405	155	35	based	base	VERB
ftr-405	155	36	taxes	taxis	NOUN
ftr-405	155	37	that	that	PRON
ftr-405	155	38	do26	do26	PROPN
ftr-405	155	39	27	27	NUM
ftr-405	155	40	not	not	PART
ftr-405	155	41	apply	apply	VERB
ftr-405	155	42	the	the	DET
ftr-405	155	43	same	same	ADJ
ftr-405	155	44	valuation	valuation	NOUN
ftr-405	155	45	standard	standard	NOUN
ftr-405	155	46	to	to	ADP
ftr-405	155	47	all	all	DET
ftr-405	155	48	properties	property	NOUN
ftr-405	155	49	,	,	PUNCT
ftr-405	155	50	income	income	NOUN
ftr-405	155	51	taxation	taxation	NOUN
ftr-405	155	52	of28	of28	PROPN
ftr-405	155	53	the	the	DET
ftr-405	155	54	subsistence	subsistence	NOUN
ftr-405	155	55	minimum	minimum	NOUN
ftr-405	155	56	,	,	PUNCT
ftr-405	155	57	and	and	CCONJ
ftr-405	155	58	,	,	PUNCT
ftr-405	155	59	quite	quite	ADV
ftr-405	155	60	recently	recently	ADV
ftr-405	155	61	,	,	PUNCT
ftr-405	155	62	a	a	DET
ftr-405	155	63	tax	tax	NOUN
ftr-405	155	64	that	that	PRON
ftr-405	155	65	the	the	DET
ftr-405	155	66	government29	government29	NOUN
ftr-405	155	67	was	be	AUX
ftr-405	155	68	unable	unable	ADJ
ftr-405	155	69	in	in	ADP
ftr-405	155	70	practice	practice	NOUN
ftr-405	155	71	to	to	PART
ftr-405	155	72	assess	assess	VERB
ftr-405	155	73	and	and	CCONJ
ftr-405	155	74	collect	collect	VERB
ftr-405	155	75	uniformly	uniformly	ADV
ftr-405	155	76	.	.	PUNCT
ftr-405	156	1	30	30	NUM
ftr-405	156	2	while	while	SCONJ
ftr-405	156	3	the	the	DET
ftr-405	156	4	provisions	provision	NOUN
ftr-405	156	5	protecting	protect	VERB
ftr-405	156	6	individual	individual	ADJ
ftr-405	156	7	liberties	liberty	NOUN
ftr-405	156	8	and	and	CCONJ
ftr-405	156	9	relationships	relationship	NOUN
ftr-405	156	10	are	be	AUX
ftr-405	156	11	more	more	ADV
ftr-405	156	12	extensive	extensive	ADJ
ftr-405	156	13	and	and	CCONJ
ftr-405	156	14	detailed	detailed	ADJ
ftr-405	156	15	in	in	ADP
ftr-405	156	16	the	the	DET
ftr-405	156	17	german	german	ADJ
ftr-405	156	18	constitution	constitution	NOUN
ftr-405	156	19	than	than	ADP
ftr-405	156	20	in	in	ADP
ftr-405	156	21	the31	the31	PROPN
ftr-405	156	22	united	united	PROPN
ftr-405	156	23	states	states	PROPN
ftr-405	156	24	constitution	constitution	PROPN
ftr-405	156	25	,	,	PUNCT
ftr-405	156	26	that	that	DET
ftr-405	156	27	distinction	distinction	NOUN
ftr-405	156	28	may	may	AUX
ftr-405	156	29	be	be	AUX
ftr-405	156	30	one	one	NUM
ftr-405	156	31	without	without	ADP
ftr-405	156	32	a	a	DET
ftr-405	156	33	material32	material32	ADJ
ftr-405	156	34	difference	difference	NOUN
ftr-405	156	35	.	.	PUNCT
ftr-405	157	1	both	both	DET
ftr-405	157	2	constitutions	constitution	NOUN
ftr-405	157	3	protect	protect	VERB
ftr-405	157	4	substantially	substantially	ADV
ftr-405	157	5	identical	identical	ADJ
ftr-405	157	6	groups	group	NOUN
ftr-405	157	7	of	of	ADP
ftr-405	157	8	human	human	ADJ
ftr-405	157	9	rights	right	NOUN
ftr-405	157	10	,	,	PUNCT
ftr-405	157	11	including	include	VERB
ftr-405	157	12	speech	speech	NOUN
ftr-405	157	13	,	,	PUNCT
ftr-405	157	14	assembly	assembly	NOUN
ftr-405	157	15	,	,	PUNCT
ftr-405	157	16	religion	religion	NOUN
ftr-405	157	17	,	,	PUNCT
ftr-405	157	18	personal	personal	ADJ
ftr-405	157	19	dignity	dignity	NOUN
ftr-405	157	20	,	,	PUNCT
ftr-405	157	21	racial	racial	ADJ
ftr-405	157	22	equality	equality	NOUN
ftr-405	157	23	265	265	NUM
ftr-405	157	24	horizontal	horizontal	ADJ
ftr-405	157	25	and	and	CCONJ
ftr-405	157	26	vertical	vertical	ADJ
ftr-405	157	27	equity	equity	NOUN
ftr-405	157	28	in	in	ADP
ftr-405	157	29	taxation	taxation	NOUN
ftr-405	158	1	[	[	X
ftr-405	158	2	vol.7:5	vol.7:5	NOUN
ftr-405	158	3	33	33	NUM
ftr-405	158	4	.	.	PUNCT
ftr-405	159	1	article	article	NOUN
ftr-405	159	2	3	3	NUM
ftr-405	159	3	of	of	ADP
ftr-405	159	4	the	the	DET
ftr-405	159	5	basic	basic	ADJ
ftr-405	159	6	law	law	NOUN
ftr-405	159	7	guarantees	guarantee	VERB
ftr-405	159	8	equal	equal	ADJ
ftr-405	159	9	rights	right	NOUN
ftr-405	159	10	without	without	ADP
ftr-405	159	11	regard	regard	NOUN
ftr-405	159	12	to	to	ADP
ftr-405	159	13	sex	sex	NOUN
ftr-405	159	14	in	in	ADP
ftr-405	159	15	germany	germany	PROPN
ftr-405	159	16	.	.	PUNCT
ftr-405	160	1	the	the	DET
ftr-405	160	2	u.s	u.s	PROPN
ftr-405	160	3	.	.	PROPN
ftr-405	160	4	constitution	constitution	PROPN
ftr-405	160	5	provides	provide	VERB
ftr-405	160	6	no	no	DET
ftr-405	160	7	similar	similar	ADJ
ftr-405	160	8	protection	protection	NOUN
ftr-405	160	9	but	but	CCONJ
ftr-405	160	10	statutes	statute	NOUN
ftr-405	160	11	and	and	CCONJ
ftr-405	160	12	court	court	NOUN
ftr-405	160	13	decisions	decision	NOUN
ftr-405	160	14	do	do	VERB
ftr-405	160	15	.	.	PUNCT
ftr-405	161	1	while	while	SCONJ
ftr-405	161	2	a	a	DET
ftr-405	161	3	proposed	propose	VERB
ftr-405	161	4	amendment	amendment	NOUN
ftr-405	161	5	to	to	ADP
ftr-405	161	6	the	the	DET
ftr-405	161	7	u.s	u.s	PROPN
ftr-405	161	8	.	.	PROPN
ftr-405	161	9	constitution	constitution	PROPN
ftr-405	161	10	failed	fail	VERB
ftr-405	161	11	to	to	PART
ftr-405	161	12	gather	gather	VERB
ftr-405	161	13	the	the	DET
ftr-405	161	14	approval	approval	NOUN
ftr-405	161	15	of	of	ADP
ftr-405	161	16	sufficient	sufficient	ADJ
ftr-405	161	17	states	state	NOUN
ftr-405	161	18	to	to	PART
ftr-405	161	19	make	make	VERB
ftr-405	161	20	it	it	PRON
ftr-405	161	21	part	part	NOUN
ftr-405	161	22	of	of	ADP
ftr-405	161	23	the	the	DET
ftr-405	161	24	constitution	constitution	NOUN
ftr-405	161	25	,	,	PUNCT
ftr-405	161	26	u.s	u.s	PROPN
ftr-405	161	27	.	.	PROPN
ftr-405	161	28	supreme	supreme	PROPN
ftr-405	161	29	court	court	PROPN
ftr-405	161	30	decisions	decision	NOUN
ftr-405	161	31	have	have	AUX
ftr-405	161	32	applied	apply	VERB
ftr-405	161	33	equal	equal	ADJ
ftr-405	161	34	protection	protection	NOUN
ftr-405	161	35	analysis	analysis	NOUN
ftr-405	161	36	in	in	ADP
ftr-405	161	37	striking	strike	VERB
ftr-405	161	38	down	down	ADP
ftr-405	161	39	statutes	statute	NOUN
ftr-405	161	40	that	that	PRON
ftr-405	161	41	discriminated	discriminate	VERB
ftr-405	161	42	against	against	ADP
ftr-405	161	43	women	woman	NOUN
ftr-405	161	44	,	,	PUNCT
ftr-405	161	45	for	for	ADP
ftr-405	161	46	example	example	NOUN
ftr-405	161	47	,	,	PUNCT
ftr-405	161	48	frontiero	frontiero	PROPN
ftr-405	161	49	v.	v.	CCONJ
ftr-405	161	50	richardson	richardson	PROPN
ftr-405	161	51	,	,	PUNCT
ftr-405	161	52	411	411	NUM
ftr-405	161	53	u.s	u.s	PROPN
ftr-405	161	54	.	.	PROPN
ftr-405	161	55	677	677	NUM
ftr-405	161	56	(	(	PUNCT
ftr-405	161	57	1973	1973	NUM
ftr-405	161	58	)	)	PUNCT
ftr-405	161	59	(	(	PUNCT
ftr-405	161	60	holding	hold	VERB
ftr-405	161	61	that	that	SCONJ
ftr-405	161	62	requiring	require	VERB
ftr-405	161	63	service	service	NOUN
ftr-405	161	64	women	woman	NOUN
ftr-405	161	65	to	to	PART
ftr-405	161	66	establish	establish	VERB
ftr-405	161	67	their	their	PRON
ftr-405	161	68	husband	husband	NOUN
ftr-405	161	69	’s	’s	PART
ftr-405	161	70	dependency	dependency	NOUN
ftr-405	161	71	but	but	CCONJ
ftr-405	161	72	not	not	PART
ftr-405	161	73	requiring	require	VERB
ftr-405	161	74	husbands	husband	NOUN
ftr-405	161	75	to	to	PART
ftr-405	161	76	do	do	VERB
ftr-405	161	77	so	so	ADV
ftr-405	161	78	with	with	ADP
ftr-405	161	79	respect	respect	NOUN
ftr-405	161	80	to	to	ADP
ftr-405	161	81	their	their	PRON
ftr-405	161	82	wives	wife	NOUN
ftr-405	161	83	was	be	AUX
ftr-405	161	84	unconstitutional	unconstitutional	ADJ
ftr-405	161	85	)	)	PUNCT
ftr-405	161	86	,	,	PUNCT
ftr-405	161	87	weinberger	weinberger	PROPN
ftr-405	161	88	v.	v.	PROPN
ftr-405	161	89	wiesenfeld	wiesenfeld	PROPN
ftr-405	161	90	,	,	PUNCT
ftr-405	161	91	420	420	NUM
ftr-405	161	92	u.s	u.s	PROPN
ftr-405	161	93	.	.	PROPN
ftr-405	161	94	636	636	NUM
ftr-405	161	95	(	(	PUNCT
ftr-405	161	96	1975	1975	NUM
ftr-405	161	97	)	)	PUNCT
ftr-405	161	98	(	(	PUNCT
ftr-405	161	99	holding	hold	VERB
ftr-405	161	100	that	that	SCONJ
ftr-405	161	101	the	the	DET
ftr-405	161	102	social	social	ADJ
ftr-405	161	103	security	security	NOUN
ftr-405	161	104	act	act	NOUN
ftr-405	161	105	discriminated	discriminate	VERB
ftr-405	161	106	against	against	ADP
ftr-405	161	107	women	woman	NOUN
ftr-405	161	108	who	who	PRON
ftr-405	161	109	left	leave	VERB
ftr-405	161	110	surviving	survive	VERB
ftr-405	161	111	husbands	husband	NOUN
ftr-405	161	112	and	and	CCONJ
ftr-405	161	113	dependent	dependent	ADJ
ftr-405	161	114	children	child	NOUN
ftr-405	161	115	)	)	PUNCT
ftr-405	161	116	.	.	PUNCT
ftr-405	162	1	34	34	NUM
ftr-405	162	2	.	.	PUNCT
ftr-405	162	3	see	see	VERB
ftr-405	162	4	generally	generally	ADV
ftr-405	162	5	boris	boris	PROPN
ftr-405	162	6	i.	i.	PROPN
ftr-405	162	7	bittker	bittker	PROPN
ftr-405	162	8	and	and	CCONJ
ftr-405	162	9	martin	martin	PROPN
ftr-405	162	10	j.	j.	PROPN
ftr-405	162	11	mcmahon	mcmahon	PROPN
ftr-405	162	12	,	,	PUNCT
ftr-405	162	13	jr	jr	PROPN
ftr-405	162	14	.	.	PROPN
ftr-405	162	15	,	,	PUNCT
ftr-405	162	16	federal	federal	ADJ
ftr-405	162	17	income	income	NOUN
ftr-405	162	18	taxation	taxation	NOUN
ftr-405	162	19	of	of	ADP
ftr-405	162	20	individuals	individual	NOUN
ftr-405	162	21	¶1.1	¶1.1	NOUN
ftr-405	162	22	(	(	PUNCT
ftr-405	162	23	1988	1988	NUM
ftr-405	162	24	)	)	PUNCT
ftr-405	162	25	.	.	PUNCT
ftr-405	163	1	35	35	NUM
ftr-405	163	2	.	.	PUNCT
ftr-405	164	1	article	article	NOUN
ftr-405	164	2	3	3	NUM
ftr-405	164	3	of	of	ADP
ftr-405	164	4	the	the	DET
ftr-405	164	5	basic	basic	ADJ
ftr-405	164	6	law	law	NOUN
ftr-405	164	7	.	.	PUNCT
ftr-405	165	1	36	36	NUM
ftr-405	165	2	.	.	PUNCT
ftr-405	166	1	u.s	u.s	PROPN
ftr-405	166	2	.	.	PROPN
ftr-405	166	3	const	const	PROPN
ftr-405	166	4	.	.	PUNCT
ftr-405	167	1	amend	amend	PROPN
ftr-405	167	2	.	.	PUNCT
ftr-405	167	3	xiv	xiv	PROPN
ftr-405	168	1	§	§	PROPN
ftr-405	168	2	1	1	NUM
ftr-405	168	3	.	.	PUNCT
ftr-405	169	1	this	this	DET
ftr-405	169	2	amendment	amendment	NOUN
ftr-405	169	3	by	by	ADP
ftr-405	169	4	its	its	PRON
ftr-405	169	5	terms	term	NOUN
ftr-405	169	6	does	do	AUX
ftr-405	169	7	not	not	PART
ftr-405	169	8	apply	apply	VERB
ftr-405	169	9	to	to	ADP
ftr-405	169	10	the	the	DET
ftr-405	169	11	federal	federal	ADJ
ftr-405	169	12	government	government	NOUN
ftr-405	169	13	but	but	CCONJ
ftr-405	169	14	only	only	ADV
ftr-405	169	15	to	to	ADP
ftr-405	169	16	the	the	DET
ftr-405	169	17	states	state	NOUN
ftr-405	169	18	.	.	PUNCT
ftr-405	170	1	nevertheless	nevertheless	ADV
ftr-405	170	2	,	,	PUNCT
ftr-405	170	3	the	the	DET
ftr-405	170	4	courts	court	NOUN
ftr-405	170	5	have	have	AUX
ftr-405	170	6	applied	apply	VERB
ftr-405	170	7	the	the	DET
ftr-405	170	8	equal	equal	ADJ
ftr-405	170	9	protection	protection	NOUN
ftr-405	170	10	principle	principle	NOUN
ftr-405	170	11	to	to	ADP
ftr-405	170	12	the	the	DET
ftr-405	170	13	federal	federal	ADJ
ftr-405	170	14	government	government	NOUN
ftr-405	170	15	as	as	ADV
ftr-405	170	16	well	well	ADV
ftr-405	170	17	.	.	PUNCT
ftr-405	171	1	supra	supra	PROPN
ftr-405	171	2	note	note	PROPN
ftr-405	171	3	17	17	NUM
ftr-405	171	4	.	.	PUNCT
ftr-405	172	1	william	william	PROPN
ftr-405	172	2	b.	b.	PROPN
ftr-405	172	3	lockhart	lockhart	PROPN
ftr-405	172	4	et	et	PROPN
ftr-405	172	5	al	al	PROPN
ftr-405	172	6	.	.	PROPN
ftr-405	172	7	,	,	PUNCT
ftr-405	172	8	constitutional	constitutional	ADJ
ftr-405	172	9	law	law	NOUN
ftr-405	172	10	cases	case	NOUN
ftr-405	172	11	–	–	PUNCT
ftr-405	172	12	comments	comment	NOUN
ftr-405	172	13	–	–	PUNCT
ftr-405	172	14	questions	question	NOUN
ftr-405	172	15	at	at	ADP
ftr-405	172	16	1202	1202	NUM
ftr-405	172	17	(	(	PUNCT
ftr-405	172	18	1991	1991	NUM
ftr-405	172	19	)	)	PUNCT
ftr-405	172	20	.	.	PUNCT
ftr-405	173	1	37	37	NUM
ftr-405	173	2	.	.	PUNCT
ftr-405	174	1	the	the	DET
ftr-405	174	2	principle	principle	NOUN
ftr-405	174	3	of	of	ADP
ftr-405	174	4	the	the	DET
ftr-405	174	5	rule	rule	NOUN
ftr-405	174	6	of	of	ADP
ftr-405	174	7	law	law	NOUN
ftr-405	174	8	(	(	PUNCT
ftr-405	174	9	das	das	PROPN
ftr-405	174	10	rechtstaatprinzip	rechtstaatprinzip	PROPN
ftr-405	174	11	)	)	PUNCT
ftr-405	174	12	flows	flow	VERB
ftr-405	174	13	from	from	ADP
ftr-405	174	14	art	art	NOUN
ftr-405	174	15	.	.	PUNCT
ftr-405	175	1	20	20	NUM
ftr-405	175	2	of	of	ADP
ftr-405	175	3	the	the	DET
ftr-405	175	4	basic	basic	ADJ
ftr-405	175	5	law	law	NOUN
ftr-405	175	6	:	:	PUNCT
ftr-405	175	7	“	"	PUNCT
ftr-405	175	8	[	[	X
ftr-405	175	9	t]he	t]he	ADV
ftr-405	175	10	federal	federal	ADJ
ftr-405	175	11	republic	republic	NOUN
ftr-405	175	12	of	of	ADP
ftr-405	175	13	germany	germany	PROPN
ftr-405	175	14	is	be	AUX
ftr-405	175	15	a	a	DET
ftr-405	175	16	democratic	democratic	ADJ
ftr-405	175	17	and	and	CCONJ
ftr-405	175	18	social	social	ADJ
ftr-405	175	19	federal	federal	ADJ
ftr-405	175	20	state	state	NOUN
ftr-405	175	21	.	.	PUNCT
ftr-405	175	22	.	.	PUNCT
ftr-405	175	23	.	.	PUNCT
ftr-405	176	1	.	.	PUNCT
ftr-405	176	2	”	"	PUNCT
ftr-405	177	1	(	(	PUNCT
ftr-405	177	2	die	die	VERB
ftr-405	177	3	bundesrepublik	bundesrepublik	ADJ
ftr-405	177	4	deutschland	deutschland	PROPN
ftr-405	177	5	ist	ist	NOUN
ftr-405	177	6	ein	ein	PROPN
ftr-405	177	7	demokratischer	demokratischer	PROPN
ftr-405	177	8	und	und	PROPN
ftr-405	177	9	sozialer	sozialer	NOUN
ftr-405	177	10	bundesstaat	bundesstaat	NOUN
ftr-405	177	11	.	.	PUNCT
ftr-405	177	12	)	)	PUNCT
ftr-405	178	1	38	38	NUM
ftr-405	178	2	.	.	PUNCT
ftr-405	179	1	u.s	u.s	PROPN
ftr-405	179	2	.	.	PROPN
ftr-405	179	3	const	const	PROPN
ftr-405	179	4	.	.	PUNCT
ftr-405	180	1	amend	amend	PROPN
ftr-405	180	2	.	.	PUNCT
ftr-405	181	1	v	v	X
ftr-405	181	2	and	and	CCONJ
ftr-405	181	3	as	as	SCONJ
ftr-405	181	4	applied	apply	VERB
ftr-405	181	5	to	to	ADP
ftr-405	181	6	the	the	DET
ftr-405	181	7	states	state	NOUN
ftr-405	181	8	through	through	ADP
ftr-405	181	9	amend	amend	PROPN
ftr-405	181	10	.	.	PUNCT
ftr-405	182	1	xiv	xiv	PROPN
ftr-405	182	2	,	,	PUNCT
ftr-405	182	3	§	§	PROPN
ftr-405	182	4	1	1	NUM
ftr-405	182	5	.	.	SYM
ftr-405	182	6	39	39	NUM
ftr-405	182	7	.	.	PUNCT
ftr-405	183	1	victor	victor	PROPN
ftr-405	183	2	thuronyi	thuronyi	PROPN
ftr-405	183	3	,	,	PUNCT
ftr-405	183	4	comparative	comparative	ADJ
ftr-405	183	5	tax	tax	NOUN
ftr-405	183	6	law	law	NOUN
ftr-405	183	7	64	64	NUM
ftr-405	183	8	-	-	SYM
ftr-405	183	9	100	100	NUM
ftr-405	183	10	(	(	PUNCT
ftr-405	183	11	the	the	DET
ftr-405	183	12	hague	hague	NOUN
ftr-405	183	13	2003	2003	NUM
ftr-405	183	14	)	)	PUNCT
ftr-405	183	15	(	(	PUNCT
ftr-405	183	16	“	"	PUNCT
ftr-405	183	17	thuronyi	thuronyi	NOUN
ftr-405	183	18	”	"	PUNCT
ftr-405	183	19	in	in	ADP
ftr-405	183	20	the	the	DET
ftr-405	183	21	following	following	NOUN
ftr-405	183	22	)	)	PUNCT
ftr-405	183	23	lays	lay	VERB
ftr-405	183	24	a	a	DET
ftr-405	183	25	foundation	foundation	NOUN
ftr-405	183	26	for	for	ADP
ftr-405	183	27	comparative	comparative	ADJ
ftr-405	183	28	constitutional	constitutional	ADJ
ftr-405	183	29	law	law	NOUN
ftr-405	183	30	study	study	NOUN
ftr-405	183	31	of	of	ADP
ftr-405	183	32	taxation	taxation	NOUN
ftr-405	183	33	and	and	CCONJ
ftr-405	183	34	discusses	discuss	VERB
ftr-405	183	35	briefly	briefly	ADV
ftr-405	183	36	the	the	DET
ftr-405	183	37	major	major	ADJ
ftr-405	183	38	german	german	NOUN
ftr-405	183	39	and	and	CCONJ
ftr-405	183	40	u.s	u.s	PROPN
ftr-405	183	41	.	.	PROPN
ftr-405	183	42	cases	case	NOUN
ftr-405	183	43	.	.	PUNCT
ftr-405	184	1	40	40	NUM
ftr-405	184	2	.	.	PUNCT
ftr-405	185	1	see	see	VERB
ftr-405	185	2	discussion	discussion	NOUN
ftr-405	185	3	infra	infra	NOUN
ftr-405	185	4	part	part	NOUN
ftr-405	185	5	iv	iv	NOUN
ftr-405	185	6	.	.	PUNCT
ftr-405	186	1	and	and	CCONJ
ftr-405	186	2	so	so	ADV
ftr-405	186	3	forth	forth	ADV
ftr-405	186	4	.	.	PUNCT
ftr-405	187	1	yet	yet	ADV
ftr-405	187	2	,	,	PUNCT
ftr-405	187	3	the	the	DET
ftr-405	187	4	united	united	PROPN
ftr-405	187	5	states	states	PROPN
ftr-405	187	6	constitution	constitution	NOUN
ftr-405	187	7	has	have	AUX
ftr-405	187	8	played	play	VERB
ftr-405	187	9	at	at	ADP
ftr-405	187	10	best	good	ADJ
ftr-405	187	11	an33	an33	PROPN
ftr-405	187	12	incidental	incidental	ADJ
ftr-405	187	13	and	and	CCONJ
ftr-405	187	14	only	only	ADV
ftr-405	187	15	indirect	indirect	ADJ
ftr-405	187	16	role	role	NOUN
ftr-405	187	17	in	in	ADP
ftr-405	187	18	the	the	DET
ftr-405	187	19	development	development	NOUN
ftr-405	187	20	of	of	ADP
ftr-405	187	21	u.s	u.s	PROPN
ftr-405	187	22	.	.	PROPN
ftr-405	187	23	tax	tax	NOUN
ftr-405	187	24	law.34	law.34	ADV
ftr-405	187	25	this	this	DET
ftr-405	187	26	article	article	NOUN
ftr-405	187	27	explores	explore	VERB
ftr-405	187	28	how	how	SCONJ
ftr-405	187	29	the	the	DET
ftr-405	187	30	german	german	ADJ
ftr-405	187	31	constitutional	constitutional	ADJ
ftr-405	187	32	court	court	NOUN
ftr-405	187	33	and	and	CCONJ
ftr-405	187	34	the	the	DET
ftr-405	187	35	united	united	PROPN
ftr-405	187	36	states	states	PROPN
ftr-405	187	37	supreme	supreme	PROPN
ftr-405	187	38	court	court	PROPN
ftr-405	187	39	approach	approach	NOUN
ftr-405	187	40	constitutionally	constitutionally	ADV
ftr-405	187	41	based	base	VERB
ftr-405	187	42	arguments	argument	NOUN
ftr-405	187	43	in	in	ADP
ftr-405	187	44	their	their	PRON
ftr-405	187	45	tax	tax	NOUN
ftr-405	187	46	decisions	decision	NOUN
ftr-405	187	47	.	.	PUNCT
ftr-405	188	1	the	the	DET
ftr-405	188	2	article	article	NOUN
ftr-405	188	3	focuses	focus	VERB
ftr-405	188	4	its	its	PRON
ftr-405	188	5	attention	attention	NOUN
ftr-405	188	6	primarily	primarily	ADV
ftr-405	188	7	on	on	ADP
ftr-405	188	8	distributional	distributional	ADJ
ftr-405	188	9	fairness	fairness	NOUN
ftr-405	188	10	in	in	ADP
ftr-405	188	11	taxation	taxation	NOUN
ftr-405	188	12	.	.	PUNCT
ftr-405	189	1	most	most	ADJ
ftr-405	189	2	cases	case	NOUN
ftr-405	189	3	involving	involve	VERB
ftr-405	189	4	fairness	fairness	NOUN
ftr-405	189	5	issues	issue	NOUN
ftr-405	189	6	address	address	VERB
ftr-405	189	7	the	the	DET
ftr-405	189	8	equal	equal	ADJ
ftr-405	189	9	rights	right	NOUN
ftr-405	189	10	guarantees	guarantee	NOUN
ftr-405	189	11	in	in	ADP
ftr-405	189	12	germany	germany	PROPN
ftr-405	189	13	and	and	CCONJ
ftr-405	189	14	the	the	DET
ftr-405	189	15	corresponding	corresponding	ADJ
ftr-405	189	16	equal35	equal35	PROPN
ftr-405	189	17	protection	protection	NOUN
ftr-405	189	18	under	under	ADP
ftr-405	189	19	u.s	u.s	PROPN
ftr-405	189	20	.	.	PROPN
ftr-405	189	21	law	law	NOUN
ftr-405	189	22	or	or	CCONJ
ftr-405	189	23	apply	apply	VERB
ftr-405	189	24	the	the	DET
ftr-405	189	25	rule	rule	NOUN
ftr-405	189	26	of	of	ADP
ftr-405	189	27	law	law	NOUN
ftr-405	189	28	provision	provision	NOUN
ftr-405	189	29	of	of	ADP
ftr-405	189	30	the	the	DET
ftr-405	189	31	german36	german36	ADJ
ftr-405	189	32	constitution	constitution	NOUN
ftr-405	189	33	corresponding	correspond	VERB
ftr-405	189	34	to	to	ADP
ftr-405	189	35	the	the	DET
ftr-405	189	36	due	due	ADJ
ftr-405	189	37	process	process	NOUN
ftr-405	189	38	concept	concept	NOUN
ftr-405	189	39	in	in	ADP
ftr-405	189	40	the	the	DET
ftr-405	189	41	u.s	u.s	PROPN
ftr-405	189	42	.	.	PROPN
ftr-405	189	43	the37	the37	PROPN
ftr-405	189	44	38	38	NUM
ftr-405	189	45	article	article	NOUN
ftr-405	189	46	seeks	seek	VERB
ftr-405	189	47	to	to	PART
ftr-405	189	48	develop	develop	VERB
ftr-405	189	49	hypotheses	hypothesis	NOUN
ftr-405	189	50	to	to	PART
ftr-405	189	51	account	account	VERB
ftr-405	189	52	for	for	ADP
ftr-405	189	53	the	the	DET
ftr-405	189	54	differences	difference	NOUN
ftr-405	189	55	in	in	ADP
ftr-405	189	56	approach	approach	NOUN
ftr-405	189	57	and	and	CCONJ
ftr-405	189	58	outcome	outcome	VERB
ftr-405	189	59	between	between	ADP
ftr-405	189	60	in	in	ADP
ftr-405	189	61	the	the	DET
ftr-405	189	62	two	two	NUM
ftr-405	189	63	courts	court	NOUN
ftr-405	189	64	.	.	PUNCT
ftr-405	190	1	39	39	NUM
ftr-405	190	2	part	part	NOUN
ftr-405	190	3	ii	ii	NOUN
ftr-405	190	4	of	of	ADP
ftr-405	190	5	the	the	DET
ftr-405	190	6	article	article	NOUN
ftr-405	190	7	introduces	introduce	VERB
ftr-405	190	8	the	the	DET
ftr-405	190	9	basic	basic	ADJ
ftr-405	190	10	tax	tax	NOUN
ftr-405	190	11	equality	equality	NOUN
ftr-405	190	12	concepts	concept	NOUN
ftr-405	190	13	of	of	ADP
ftr-405	190	14	horizontal	horizontal	ADJ
ftr-405	190	15	and	and	CCONJ
ftr-405	190	16	vertical	vertical	ADJ
ftr-405	190	17	equity	equity	NOUN
ftr-405	190	18	,	,	PUNCT
ftr-405	190	19	and	and	CCONJ
ftr-405	190	20	,	,	PUNCT
ftr-405	190	21	in	in	ADP
ftr-405	190	22	providing	provide	VERB
ftr-405	190	23	a	a	DET
ftr-405	190	24	brief	brief	ADJ
ftr-405	190	25	overview	overview	NOUN
ftr-405	190	26	comparing	compare	VERB
ftr-405	190	27	german	german	NOUN
ftr-405	190	28	and	and	CCONJ
ftr-405	190	29	u.s	u.s	PROPN
ftr-405	190	30	.	.	PROPN
ftr-405	190	31	taxing	tax	VERB
ftr-405	190	32	structures	structure	NOUN
ftr-405	190	33	,	,	PUNCT
ftr-405	190	34	observes	observe	VERB
ftr-405	190	35	that	that	SCONJ
ftr-405	190	36	neither	neither	DET
ftr-405	190	37	system	system	NOUN
ftr-405	190	38	protects	protect	VERB
ftr-405	190	39	vertical	vertical	ADJ
ftr-405	190	40	equity	equity	NOUN
ftr-405	190	41	(	(	PUNCT
ftr-405	190	42	although	although	SCONJ
ftr-405	190	43	germany	germany	PROPN
ftr-405	190	44	compensates	compensate	VERB
ftr-405	190	45	in	in	ADP
ftr-405	190	46	part	part	NOUN
ftr-405	190	47	for	for	ADP
ftr-405	190	48	regressivity	regressivity	NOUN
ftr-405	190	49	through	through	ADP
ftr-405	190	50	its	its	PRON
ftr-405	190	51	protected	protect	VERB
ftr-405	190	52	subsistence	subsistence	NOUN
ftr-405	190	53	minima	minima	NOUN
ftr-405	190	54	)	)	PUNCT
ftr-405	190	55	.	.	PUNCT
ftr-405	191	1	part	part	NOUN
ftr-405	191	2	iii	iii	PROPN
ftr-405	191	3	examines	examine	VERB
ftr-405	191	4	the	the	DET
ftr-405	191	5	u.s	u.s	PROPN
ftr-405	191	6	.	.	PROPN
ftr-405	191	7	cases40	cases40	PROPN
ftr-405	191	8	that	that	DET
ftr-405	191	9	address	address	NOUN
ftr-405	191	10	or	or	CCONJ
ftr-405	191	11	resolve	resolve	VERB
ftr-405	191	12	constitutional	constitutional	ADJ
ftr-405	191	13	arguments	argument	NOUN
ftr-405	191	14	under	under	ADP
ftr-405	191	15	the	the	DET
ftr-405	191	16	u.s	u.s	PROPN
ftr-405	191	17	.	.	PROPN
ftr-405	191	18	constitution	constitution	PROPN
ftr-405	191	19	.	.	PUNCT
ftr-405	192	1	part	part	NOUN
ftr-405	192	2	iii	iii	PROPN
ftr-405	192	3	emphasizes	emphasize	VERB
ftr-405	192	4	tax	tax	NOUN
ftr-405	192	5	decisions	decision	NOUN
ftr-405	192	6	that	that	PRON
ftr-405	192	7	apply	apply	VERB
ftr-405	192	8	the	the	DET
ftr-405	192	9	bill	bill	NOUN
ftr-405	192	10	of	of	ADP
ftr-405	192	11	rights	right	NOUN
ftr-405	192	12	and	and	CCONJ
ftr-405	192	13	the	the	DET
ftr-405	192	14	14th	14th	ADJ
ftr-405	192	15	2006	2006	NUM
ftr-405	192	16	]	]	PUNCT
ftr-405	193	1	florida	florida	PROPN
ftr-405	193	2	tax	tax	PROPN
ftr-405	193	3	review	review	NOUN
ftr-405	193	4	266	266	NUM
ftr-405	193	5	41	41	NUM
ftr-405	193	6	.	.	PUNCT
ftr-405	194	1	the	the	DET
ftr-405	194	2	article	article	NOUN
ftr-405	194	3	will	will	AUX
ftr-405	194	4	not	not	PART
ftr-405	194	5	address	address	VERB
ftr-405	194	6	the	the	DET
ftr-405	194	7	relationship	relationship	NOUN
ftr-405	194	8	between	between	ADP
ftr-405	194	9	germany	germany	PROPN
ftr-405	194	10	and	and	CCONJ
ftr-405	194	11	the	the	DET
ftr-405	194	12	other	other	ADJ
ftr-405	194	13	members	member	NOUN
ftr-405	194	14	of	of	ADP
ftr-405	194	15	the	the	DET
ftr-405	194	16	european	european	PROPN
ftr-405	194	17	union	union	PROPN
ftr-405	194	18	or	or	CCONJ
ftr-405	194	19	ongoing	ongoing	ADJ
ftr-405	194	20	efforts	effort	NOUN
ftr-405	194	21	to	to	PART
ftr-405	194	22	harmonize	harmonize	VERB
ftr-405	194	23	taxation	taxation	NOUN
ftr-405	194	24	throughout	throughout	ADP
ftr-405	194	25	the	the	DET
ftr-405	194	26	european	european	PROPN
ftr-405	194	27	union	union	PROPN
ftr-405	194	28	.	.	PUNCT
ftr-405	195	1	42	42	NUM
ftr-405	195	2	.	.	PUNCT
ftr-405	195	3	basic	basic	ADJ
ftr-405	195	4	law	law	NOUN
ftr-405	195	5	art	art	NOUN
ftr-405	195	6	.	.	PUNCT
ftr-405	196	1	106	106	NUM
ftr-405	196	2	.	.	PUNCT
ftr-405	197	1	43	43	NUM
ftr-405	197	2	.	.	PUNCT
ftr-405	198	1	basic	basic	ADJ
ftr-405	198	2	law	law	NOUN
ftr-405	198	3	art	art	NOUN
ftr-405	198	4	.	.	PUNCT
ftr-405	199	1	105	105	NUM
ftr-405	199	2	.	.	PUNCT
ftr-405	199	3	amendment	amendment	NOUN
ftr-405	199	4	to	to	ADP
ftr-405	199	5	the	the	DET
ftr-405	199	6	constitution	constitution	NOUN
ftr-405	199	7	.	.	PUNCT
ftr-405	200	1	part	part	NOUN
ftr-405	200	2	iii	iii	PRON
ftr-405	200	3	a	a	PRON
ftr-405	200	4	describes	describe	VERB
ftr-405	200	5	a	a	DET
ftr-405	200	6	few	few	ADJ
ftr-405	200	7	taxpayer	taxpayer	NOUN
ftr-405	200	8	successes	success	NOUN
ftr-405	200	9	in	in	ADP
ftr-405	200	10	non	non	ADJ
ftr-405	200	11	-	-	NOUN
ftr-405	200	12	bill	bill	NOUN
ftr-405	200	13	of	of	ADP
ftr-405	200	14	rights	right	NOUN
ftr-405	200	15	cases	case	NOUN
ftr-405	200	16	.	.	PUNCT
ftr-405	201	1	part	part	NOUN
ftr-405	201	2	iii	iii	SYM
ftr-405	201	3	b	b	NOUN
ftr-405	201	4	highlights	highlight	NOUN
ftr-405	201	5	how	how	SCONJ
ftr-405	201	6	the	the	DET
ftr-405	201	7	supreme	supreme	PROPN
ftr-405	201	8	court	court	PROPN
ftr-405	201	9	rejects	reject	VERB
ftr-405	201	10	taxpayers	taxpayer	NOUN
ftr-405	201	11	’	'	PUNCT
ftr-405	201	12	claims	claim	NOUN
ftr-405	201	13	under	under	ADP
ftr-405	201	14	the	the	DET
ftr-405	201	15	bill	bill	NOUN
ftr-405	201	16	of	of	ADP
ftr-405	201	17	rights	right	NOUN
ftr-405	201	18	in	in	ADP
ftr-405	201	19	federal	federal	ADJ
ftr-405	201	20	tax	tax	NOUN
ftr-405	201	21	cases	case	NOUN
ftr-405	201	22	.	.	PUNCT
ftr-405	202	1	part	part	NOUN
ftr-405	202	2	iii	iii	X
ftr-405	202	3	c	c	NOUN
ftr-405	202	4	turns	turn	VERB
ftr-405	202	5	to	to	ADP
ftr-405	202	6	taxpayers	taxpayer	NOUN
ftr-405	202	7	’	'	PUNCT
ftr-405	202	8	challenges	challenge	NOUN
ftr-405	202	9	to	to	ADP
ftr-405	202	10	state	state	VERB
ftr-405	202	11	tax	tax	NOUN
ftr-405	202	12	laws	law	NOUN
ftr-405	202	13	under	under	ADP
ftr-405	202	14	the	the	DET
ftr-405	202	15	14th	14th	ADJ
ftr-405	202	16	amendment	amendment	NOUN
ftr-405	202	17	.	.	PUNCT
ftr-405	203	1	part	part	NOUN
ftr-405	204	1	iii	iii	X
ftr-405	204	2	d	d	NOUN
ftr-405	204	3	complements	complement	VERB
ftr-405	204	4	the	the	DET
ftr-405	204	5	discussion	discussion	NOUN
ftr-405	204	6	of	of	ADP
ftr-405	204	7	the	the	DET
ftr-405	204	8	equal	equal	ADJ
ftr-405	204	9	protection	protection	NOUN
ftr-405	204	10	cases	case	NOUN
ftr-405	204	11	in	in	ADP
ftr-405	204	12	part	part	NOUN
ftr-405	204	13	iii	iii	X
ftr-405	204	14	c	c	NOUN
ftr-405	204	15	with	with	ADP
ftr-405	204	16	some	some	PRON
ftr-405	204	17	of	of	ADP
ftr-405	204	18	the	the	DET
ftr-405	204	19	supreme	supreme	PROPN
ftr-405	204	20	court	court	PROPN
ftr-405	204	21	’s	’s	PART
ftr-405	204	22	commerce	commerce	PROPN
ftr-405	204	23	clause	clause	NOUN
ftr-405	204	24	decisions	decision	NOUN
ftr-405	204	25	where	where	SCONJ
ftr-405	204	26	the	the	DET
ftr-405	204	27	court	court	NOUN
ftr-405	204	28	applies	apply	VERB
ftr-405	204	29	a	a	DET
ftr-405	204	30	stricter	strict	ADJ
ftr-405	204	31	equality	equality	NOUN
ftr-405	204	32	standard	standard	NOUN
ftr-405	204	33	.	.	PUNCT
ftr-405	205	1	part	part	NOUN
ftr-405	205	2	iii	iii	SYM
ftr-405	205	3	e	e	NOUN
ftr-405	205	4	reviews	review	NOUN
ftr-405	205	5	issues	issue	NOUN
ftr-405	205	6	relating	relate	VERB
ftr-405	205	7	to	to	ADP
ftr-405	205	8	the	the	DET
ftr-405	205	9	federal	federal	ADJ
ftr-405	205	10	government	government	NOUN
ftr-405	205	11	’s	’s	PART
ftr-405	205	12	power	power	NOUN
ftr-405	205	13	to	to	PART
ftr-405	205	14	tax	tax	VERB
ftr-405	205	15	state	state	NOUN
ftr-405	205	16	activity	activity	NOUN
ftr-405	205	17	and	and	CCONJ
ftr-405	205	18	vice	vice	NOUN
ftr-405	205	19	versa	versa	ADV
ftr-405	205	20	.	.	PUNCT
ftr-405	206	1	a	a	DET
ftr-405	206	2	brief	brief	ADJ
ftr-405	206	3	part	part	NOUN
ftr-405	206	4	iii	iii	PUNCT
ftr-405	206	5	f	f	NOUN
ftr-405	206	6	glances	glance	VERB
ftr-405	206	7	at	at	ADP
ftr-405	206	8	the	the	DET
ftr-405	206	9	screening	screening	NOUN
ftr-405	206	10	process	process	NOUN
ftr-405	206	11	by	by	ADP
ftr-405	206	12	which	which	PRON
ftr-405	206	13	the	the	DET
ftr-405	206	14	court	court	NOUN
ftr-405	206	15	insulates	insulate	VERB
ftr-405	206	16	itself	itself	PRON
ftr-405	206	17	from	from	ADP
ftr-405	206	18	“	"	PUNCT
ftr-405	206	19	frivolous	frivolous	ADJ
ftr-405	206	20	”	"	PUNCT
ftr-405	206	21	constitutional	constitutional	ADJ
ftr-405	206	22	arguments	argument	NOUN
ftr-405	206	23	.	.	PUNCT
ftr-405	207	1	part	part	NOUN
ftr-405	207	2	iv	iv	NUM
ftr-405	207	3	discusses	discuss	VERB
ftr-405	207	4	decisions	decision	NOUN
ftr-405	207	5	of	of	ADP
ftr-405	207	6	the	the	DET
ftr-405	207	7	german	german	ADJ
ftr-405	207	8	constitutional	constitutional	ADJ
ftr-405	207	9	court	court	NOUN
ftr-405	207	10	under	under	ADP
ftr-405	207	11	the	the	DET
ftr-405	207	12	german	german	ADJ
ftr-405	207	13	basic	basic	ADJ
ftr-405	207	14	law	law	NOUN
ftr-405	207	15	’s	’s	PART
ftr-405	207	16	due	due	ADJ
ftr-405	207	17	process	process	NOUN
ftr-405	207	18	,	,	PUNCT
ftr-405	207	19	equal	equal	ADJ
ftr-405	207	20	protection	protection	NOUN
ftr-405	207	21	,	,	PUNCT
ftr-405	207	22	human	human	ADJ
ftr-405	207	23	dignity	dignity	NOUN
ftr-405	207	24	and	and	CCONJ
ftr-405	207	25	social	social	ADJ
ftr-405	207	26	state	state	NOUN
ftr-405	207	27	provisions	provision	NOUN
ftr-405	207	28	.	.	PUNCT
ftr-405	208	1	more	more	ADV
ftr-405	208	2	specifically	specifically	ADV
ftr-405	208	3	,	,	PUNCT
ftr-405	208	4	part	part	NOUN
ftr-405	208	5	iv	iv	NUM
ftr-405	208	6	a	a	DET
ftr-405	208	7	traces	trace	NOUN
ftr-405	208	8	the	the	DET
ftr-405	208	9	constitutional	constitutional	ADJ
ftr-405	208	10	jurisprudence	jurisprudence	NOUN
ftr-405	208	11	limiting	limit	VERB
ftr-405	208	12	the	the	DET
ftr-405	208	13	power	power	NOUN
ftr-405	208	14	of	of	ADP
ftr-405	208	15	the	the	DET
ftr-405	208	16	legislature	legislature	NOUN
ftr-405	208	17	to	to	PART
ftr-405	208	18	tax	tax	VERB
ftr-405	208	19	the	the	DET
ftr-405	208	20	subsistence	subsistence	NOUN
ftr-405	208	21	minimum	minimum	NOUN
ftr-405	208	22	as	as	ADP
ftr-405	208	23	a	a	DET
ftr-405	208	24	matter	matter	NOUN
ftr-405	208	25	of	of	ADP
ftr-405	208	26	equality	equality	NOUN
ftr-405	208	27	and	and	CCONJ
ftr-405	208	28	protection	protection	NOUN
ftr-405	208	29	of	of	ADP
ftr-405	208	30	human	human	ADJ
ftr-405	208	31	dignity	dignity	NOUN
ftr-405	208	32	.	.	PUNCT
ftr-405	209	1	part	part	NOUN
ftr-405	209	2	iv	iv	NUM
ftr-405	209	3	b	b	PROPN
ftr-405	209	4	examines	examine	VERB
ftr-405	209	5	the	the	DET
ftr-405	209	6	decisions	decision	NOUN
ftr-405	209	7	that	that	PRON
ftr-405	209	8	interdict	interdict	VERB
ftr-405	209	9	marriage	marriage	NOUN
ftr-405	209	10	penalties	penalty	NOUN
ftr-405	209	11	on	on	ADP
ftr-405	209	12	the	the	DET
ftr-405	209	13	bases	basis	NOUN
ftr-405	209	14	of	of	ADP
ftr-405	209	15	equality	equality	NOUN
ftr-405	209	16	and	and	CCONJ
ftr-405	209	17	protection	protection	NOUN
ftr-405	209	18	of	of	ADP
ftr-405	209	19	marriage	marriage	NOUN
ftr-405	209	20	principles	principle	NOUN
ftr-405	209	21	.	.	PUNCT
ftr-405	210	1	part	part	NOUN
ftr-405	210	2	iv	iv	NUM
ftr-405	210	3	c	c	NOUN
ftr-405	210	4	describes	describe	VERB
ftr-405	210	5	and	and	CCONJ
ftr-405	210	6	discusses	discuss	VERB
ftr-405	210	7	the	the	DET
ftr-405	210	8	recent	recent	ADJ
ftr-405	210	9	decision	decision	NOUN
ftr-405	210	10	mandating	mandate	VERB
ftr-405	210	11	practical	practical	ADJ
ftr-405	210	12	ability	ability	NOUN
ftr-405	210	13	to	to	PART
ftr-405	210	14	assess	assess	VERB
ftr-405	210	15	and	and	CCONJ
ftr-405	210	16	collect	collect	VERB
ftr-405	210	17	a	a	DET
ftr-405	210	18	tax	tax	NOUN
ftr-405	210	19	as	as	ADP
ftr-405	210	20	a	a	DET
ftr-405	210	21	condition	condition	NOUN
ftr-405	210	22	to	to	ADP
ftr-405	210	23	its	its	PRON
ftr-405	210	24	imposition	imposition	NOUN
ftr-405	210	25	on	on	ADP
ftr-405	210	26	equality	equality	NOUN
ftr-405	210	27	principle	principle	NOUN
ftr-405	210	28	grounds	ground	NOUN
ftr-405	210	29	.	.	PUNCT
ftr-405	211	1	part	part	NOUN
ftr-405	212	1	iv	iv	NUM
ftr-405	212	2	d	d	NOUN
ftr-405	212	3	looks	look	VERB
ftr-405	212	4	to	to	ADP
ftr-405	212	5	the	the	DET
ftr-405	212	6	constitutional	constitutional	ADJ
ftr-405	212	7	court	court	NOUN
ftr-405	212	8	’s	’s	PART
ftr-405	212	9	approach	approach	NOUN
ftr-405	212	10	to	to	PART
ftr-405	212	11	retroactive	retroactive	VERB
ftr-405	212	12	taxation	taxation	NOUN
ftr-405	212	13	under	under	ADP
ftr-405	212	14	rule	rule	NOUN
ftr-405	212	15	of	of	ADP
ftr-405	212	16	law	law	NOUN
ftr-405	212	17	principles	principle	NOUN
ftr-405	212	18	.	.	PUNCT
ftr-405	213	1	part	part	NOUN
ftr-405	213	2	iv	iv	NUM
ftr-405	213	3	e	e	NOUN
ftr-405	213	4	observes	observe	VERB
ftr-405	213	5	direct	direct	ADJ
ftr-405	213	6	application	application	NOUN
ftr-405	213	7	of	of	ADP
ftr-405	213	8	the	the	DET
ftr-405	213	9	equality	equality	NOUN
ftr-405	213	10	principle	principle	NOUN
ftr-405	213	11	to	to	ADP
ftr-405	213	12	the	the	DET
ftr-405	213	13	wealth	wealth	NOUN
ftr-405	213	14	and	and	CCONJ
ftr-405	213	15	inheritance	inheritance	NOUN
ftr-405	213	16	taxes	taxis	NOUN
ftr-405	213	17	.	.	PUNCT
ftr-405	214	1	part	part	NOUN
ftr-405	215	1	iv	iv	NUM
ftr-405	215	2	f	f	PROPN
ftr-405	215	3	reviews	review	VERB
ftr-405	215	4	some	some	DET
ftr-405	215	5	turnover	turnover	NOUN
ftr-405	215	6	tax	tax	NOUN
ftr-405	215	7	cases	case	NOUN
ftr-405	215	8	to	to	PART
ftr-405	215	9	demonstrate	demonstrate	VERB
ftr-405	215	10	that	that	PRON
ftr-405	215	11	horizontal	horizontal	ADJ
ftr-405	215	12	equity	equity	NOUN
ftr-405	215	13	in	in	ADP
ftr-405	215	14	the	the	DET
ftr-405	215	15	turnover	turnover	NOUN
ftr-405	215	16	tax	tax	NOUN
ftr-405	215	17	is	be	AUX
ftr-405	215	18	required	require	VERB
ftr-405	215	19	but	but	CCONJ
ftr-405	215	20	vertical	vertical	ADJ
ftr-405	215	21	equity	equity	NOUN
ftr-405	215	22	is	be	AUX
ftr-405	215	23	not	not	PART
ftr-405	215	24	.	.	PUNCT
ftr-405	216	1	part	part	NOUN
ftr-405	216	2	v	v	NOUN
ftr-405	216	3	offers	offer	VERB
ftr-405	216	4	hypotheses	hypothesis	NOUN
ftr-405	216	5	to	to	PART
ftr-405	216	6	explain	explain	VERB
ftr-405	216	7	the	the	DET
ftr-405	216	8	reasons	reason	NOUN
ftr-405	216	9	for	for	ADP
ftr-405	216	10	the	the	DET
ftr-405	216	11	greater	great	ADJ
ftr-405	216	12	receptivity	receptivity	NOUN
ftr-405	216	13	to	to	ADP
ftr-405	216	14	constitutional	constitutional	ADJ
ftr-405	216	15	challenges	challenge	NOUN
ftr-405	216	16	in	in	ADP
ftr-405	216	17	the	the	DET
ftr-405	216	18	german	german	ADJ
ftr-405	216	19	constitutional	constitutional	ADJ
ftr-405	216	20	court	court	NOUN
ftr-405	216	21	relative	relative	ADJ
ftr-405	216	22	to	to	ADP
ftr-405	216	23	the	the	DET
ftr-405	216	24	united	united	PROPN
ftr-405	216	25	states	states	PROPN
ftr-405	216	26	supreme	supreme	PROPN
ftr-405	216	27	court.41	court.41	PROPN
ftr-405	216	28	ii	ii	PROPN
ftr-405	216	29	.	.	PUNCT
ftr-405	217	1	overview	overview	VERB
ftr-405	217	2	comparison	comparison	NOUN
ftr-405	217	3	of	of	ADP
ftr-405	217	4	the	the	DET
ftr-405	217	5	german	german	NOUN
ftr-405	217	6	and	and	CCONJ
ftr-405	217	7	u.s	u.s	PROPN
ftr-405	217	8	.	.	PROPN
ftr-405	217	9	taxing	tax	VERB
ftr-405	217	10	structures	structure	NOUN
ftr-405	217	11	german	german	ADJ
ftr-405	217	12	tax	tax	NOUN
ftr-405	217	13	legislation	legislation	NOUN
ftr-405	217	14	is	be	AUX
ftr-405	217	15	predominantly	predominantly	ADV
ftr-405	217	16	federal	federal	ADJ
ftr-405	217	17	.	.	PUNCT
ftr-405	218	1	while	while	SCONJ
ftr-405	218	2	the	the	DET
ftr-405	218	3	basic	basic	ADJ
ftr-405	218	4	law	law	NOUN
ftr-405	218	5	reserves	reserve	NOUN
ftr-405	218	6	revenues	revenue	NOUN
ftr-405	218	7	from	from	ADP
ftr-405	218	8	certain	certain	ADJ
ftr-405	218	9	taxing	tax	VERB
ftr-405	218	10	sources	source	NOUN
ftr-405	218	11	to	to	ADP
ftr-405	218	12	the	the	DET
ftr-405	218	13	states	state	NOUN
ftr-405	218	14	and	and	CCONJ
ftr-405	218	15	municipalities	municipality	NOUN
ftr-405	218	16	and	and	CCONJ
ftr-405	218	17	permits	permit	VERB
ftr-405	218	18	the	the	DET
ftr-405	218	19	states	state	NOUN
ftr-405	218	20	and	and	CCONJ
ftr-405	218	21	municipalities	municipality	NOUN
ftr-405	218	22	to	to	PART
ftr-405	218	23	legislate	legislate	VERB
ftr-405	218	24	in42	in42	PROPN
ftr-405	218	25	specific	specific	ADJ
ftr-405	218	26	areas	area	NOUN
ftr-405	218	27	,	,	PUNCT
ftr-405	218	28	in	in	ADP
ftr-405	218	29	practice	practice	NOUN
ftr-405	218	30	,	,	PUNCT
ftr-405	218	31	taxing	tax	VERB
ftr-405	218	32	legislation	legislation	NOUN
ftr-405	218	33	is	be	AUX
ftr-405	218	34	federal	federal	ADJ
ftr-405	218	35	.	.	PUNCT
ftr-405	219	1	state	state	NOUN
ftr-405	219	2	and	and	CCONJ
ftr-405	219	3	local43	local43	NOUN
ftr-405	219	4	legislatures	legislature	NOUN
ftr-405	219	5	may	may	AUX
ftr-405	219	6	set	set	VERB
ftr-405	219	7	some	some	DET
ftr-405	219	8	tax	tax	NOUN
ftr-405	219	9	rates	rate	NOUN
ftr-405	219	10	where	where	SCONJ
ftr-405	219	11	federal	federal	ADJ
ftr-405	219	12	legislation	legislation	NOUN
ftr-405	219	13	authorizes	authorize	VERB
ftr-405	219	14	them	they	PRON
ftr-405	219	15	267	267	NUM
ftr-405	219	16	horizontal	horizontal	ADJ
ftr-405	219	17	and	and	CCONJ
ftr-405	219	18	vertical	vertical	ADJ
ftr-405	219	19	equity	equity	NOUN
ftr-405	219	20	in	in	ADP
ftr-405	219	21	taxation	taxation	NOUN
ftr-405	220	1	[	[	X
ftr-405	220	2	vol.7:5	vol.7:5	PROPN
ftr-405	220	3	44	44	NUM
ftr-405	220	4	.	.	PUNCT
ftr-405	221	1	for	for	ADP
ftr-405	221	2	example	example	NOUN
ftr-405	221	3	,	,	PUNCT
ftr-405	221	4	§	§	PROPN
ftr-405	221	5	25	25	NUM
ftr-405	221	6	of	of	ADP
ftr-405	221	7	the	the	DET
ftr-405	221	8	real	real	ADJ
ftr-405	221	9	property	property	NOUN
ftr-405	221	10	tax	tax	NOUN
ftr-405	221	11	law	law	NOUN
ftr-405	221	12	of	of	ADP
ftr-405	221	13	1973	1973	NUM
ftr-405	221	14	(	(	PUNCT
ftr-405	221	15	aug	aug	PROPN
ftr-405	221	16	.	.	PROPN
ftr-405	221	17	8	8	NUM
ftr-405	221	18	,	,	PUNCT
ftr-405	221	19	1973	1973	NUM
ftr-405	221	20	,	,	PUNCT
ftr-405	221	21	as	as	SCONJ
ftr-405	221	22	amended	amend	VERB
ftr-405	221	23	through	through	ADP
ftr-405	221	24	dec	dec	PROPN
ftr-405	221	25	.	.	PROPN
ftr-405	221	26	12	12	NUM
ftr-405	221	27	,	,	PUNCT
ftr-405	221	28	2000	2000	NUM
ftr-405	221	29	)	)	PUNCT
ftr-405	222	1	[	[	X
ftr-405	222	2	das	das	PROPN
ftr-405	222	3	grundsteuergestez	grundsteuergestez	NOUN
ftr-405	222	4	(	(	PUNCT
ftr-405	222	5	grstg	grstg	NOUN
ftr-405	222	6	)	)	PUNCT
ftr-405	222	7	1973	1973	NUM
ftr-405	222	8	,	,	PUNCT
ftr-405	222	9	§	§	PROPN
ftr-405	222	10	25	25	NUM
ftr-405	222	11	]	]	PUNCT
ftr-405	222	12	(	(	PUNCT
ftr-405	222	13	at	at	ADP
ftr-405	222	14	http://bundesrecht.juris.de/bundesrecht/	http://bundesrecht.juris.de/bundesrecht/	ADJ
ftr-405	222	15	grstg_1973	grstg_1973	NOUN
ftr-405	222	16	/	/	PUNCT
ftr-405	222	17	index.html)specifically	index.html)specifically	ADV
ftr-405	222	18	authorizes	authorize	VERB
ftr-405	222	19	the	the	DET
ftr-405	222	20	communities	community	NOUN
ftr-405	222	21	to	to	PART
ftr-405	222	22	establish	establish	VERB
ftr-405	222	23	the	the	DET
ftr-405	222	24	rate	rate	NOUN
ftr-405	222	25	of	of	ADP
ftr-405	222	26	tax	tax	NOUN
ftr-405	222	27	,	,	PUNCT
ftr-405	222	28	and	and	CCONJ
ftr-405	222	29	to	to	PART
ftr-405	222	30	fix	fix	VERB
ftr-405	222	31	any	any	DET
ftr-405	222	32	increase	increase	NOUN
ftr-405	222	33	from	from	ADP
ftr-405	222	34	the	the	DET
ftr-405	222	35	previous	previous	ADJ
ftr-405	222	36	calendar	calendar	NOUN
ftr-405	222	37	year	year	NOUN
ftr-405	222	38	no	no	ADV
ftr-405	222	39	later	later	ADV
ftr-405	222	40	than	than	ADP
ftr-405	222	41	june	june	PROPN
ftr-405	222	42	30	30	NUM
ftr-405	222	43	of	of	ADP
ftr-405	222	44	any	any	DET
ftr-405	222	45	year	year	NOUN
ftr-405	222	46	.	.	PUNCT
ftr-405	223	1	45	45	NUM
ftr-405	223	2	.	.	PUNCT
ftr-405	224	1	the	the	DET
ftr-405	224	2	income	income	NOUN
ftr-405	224	3	tax	tax	NOUN
ftr-405	224	4	law	law	NOUN
ftr-405	224	5	,	,	PUNCT
ftr-405	224	6	version	version	NOUN
ftr-405	224	7	of	of	ADP
ftr-405	224	8	oct	oct	PROPN
ftr-405	224	9	.	.	PROPN
ftr-405	224	10	19	19	NUM
ftr-405	224	11	,	,	PUNCT
ftr-405	224	12	2002	2002	NUM
ftr-405	224	13	,	,	PUNCT
ftr-405	224	14	as	as	SCONJ
ftr-405	224	15	amended	amend	VERB
ftr-405	224	16	through	through	ADP
ftr-405	224	17	jun	jun	PROPN
ftr-405	224	18	.	.	PROPN
ftr-405	224	19	6	6	NUM
ftr-405	224	20	,	,	PUNCT
ftr-405	224	21	2005	2005	NUM
ftr-405	224	22	[	[	X
ftr-405	224	23	das	das	PROPN
ftr-405	224	24	einkommensteuergesetz	einkommensteuergesetz	PROPN
ftr-405	224	25	(	(	PUNCT
ftr-405	224	26	neugefasst	neugefasst	ADV
ftr-405	224	27	durch	durch	NOUN
ftr-405	224	28	bek	bek	PROPN
ftr-405	224	29	.	.	PUNCT
ftr-405	225	1	v.	v.	ADP
ftr-405	225	2	19.10.2002	19.10.2002	NUM
ftr-405	225	3	i	i	NOUN
ftr-405	225	4	4210	4210	NUM
ftr-405	225	5	,	,	PUNCT
ftr-405	225	6	(	(	PUNCT
ftr-405	225	7	2003	2003	NUM
ftr-405	225	8	i	i	PRON
ftr-405	225	9	179	179	NUM
ftr-405	225	10	)	)	PUNCT
ftr-405	225	11	,	,	PUNCT
ftr-405	225	12	zuletzt	zuletzt	PROPN
ftr-405	225	13	geändert	geändert	PROPN
ftr-405	225	14	durch	durch	NOUN
ftr-405	225	15	28	28	NUM
ftr-405	225	16	g	g	NOUN
ftr-405	225	17	v.	v.	ADP
ftr-405	225	18	21	21	NUM
ftr-405	225	19	.	.	PUNCT
ftr-405	226	1	6.2005	6.2005	NUM
ftr-405	226	2	i	i	NOUN
ftr-405	226	3	1818	1818	NUM
ftr-405	226	4	)	)	PUNCT
ftr-405	226	5	]	]	PUNCT
ftr-405	227	1	(	(	PUNCT
ftr-405	227	2	estg	estg	PROPN
ftr-405	227	3	followed	follow	VERB
ftr-405	227	4	by	by	ADP
ftr-405	227	5	a	a	DET
ftr-405	227	6	s	s	X
ftr-405	227	7	e	e	NOUN
ftr-405	227	8	c	c	NOUN
ftr-405	227	9	t	t	NOUN
ftr-405	228	1	i	i	PRON
ftr-405	228	2	o	o	VERB
ftr-405	228	3	n	n	CCONJ
ftr-405	228	4	n	n	CCONJ
ftr-405	228	5	u	u	NOUN
ftr-405	228	6	m	m	PROPN
ftr-405	228	7	b	b	NOUN
ftr-405	228	8	e	e	NOUN
ftr-405	228	9	r	r	VERB
ftr-405	228	10	i	i	PRON
ftr-405	228	11	n	n	VERB
ftr-405	228	12	t	t	NOUN
ftr-405	228	13	h	h	NOUN
ftr-405	229	1	e	e	PROPN
ftr-405	229	2	f	f	X
ftr-405	229	3	o	o	X
ftr-405	229	4	l	l	X
ftr-405	230	1	l	l	NOUN
ftr-405	230	2	o	o	X
ftr-405	230	3	w	w	NOUN
ftr-405	230	4	i	i	PRON
ftr-405	230	5	n	n	PRON
ftr-405	230	6	g	g	NOUN
ftr-405	230	7	)	)	PUNCT
ftr-405	230	8	(	(	PUNCT
ftr-405	230	9	a	a	DET
ftr-405	230	10	t	t	NOUN
ftr-405	230	11	http://bundesrecht.juris.de/bundesrecht/estg/index.html	http://bundesrecht.juris.de/bundesrecht/estg/index.html	NOUN
ftr-405	230	12	)	)	PUNCT
ftr-405	230	13	.	.	PUNCT
ftr-405	231	1	46	46	NUM
ftr-405	231	2	.	.	PUNCT
ftr-405	232	1	the	the	DET
ftr-405	232	2	company	company	NOUN
ftr-405	232	3	tax	tax	NOUN
ftr-405	232	4	law	law	NOUN
ftr-405	232	5	of	of	ADP
ftr-405	232	6	1977	1977	NUM
ftr-405	232	7	,	,	PUNCT
ftr-405	232	8	version	version	NOUN
ftr-405	232	9	of	of	ADP
ftr-405	232	10	oct	oct	PROPN
ftr-405	232	11	.	.	PROPN
ftr-405	232	12	15	15	NUM
ftr-405	232	13	,	,	PUNCT
ftr-405	232	14	2002	2002	NUM
ftr-405	232	15	,	,	PUNCT
ftr-405	232	16	as	as	SCONJ
ftr-405	232	17	amended	amend	VERB
ftr-405	232	18	through	through	ADP
ftr-405	232	19	dec	dec	PROPN
ftr-405	232	20	.	.	PROPN
ftr-405	232	21	12	12	NUM
ftr-405	232	22	,	,	PUNCT
ftr-405	232	23	2004	2004	NUM
ftr-405	232	24	[	[	X
ftr-405	232	25	das	das	PROPN
ftr-405	232	26	körperschaftsteuergesetz	körperschaftsteuergesetz	VERB
ftr-405	232	27	1977	1977	NUM
ftr-405	232	28	(	(	PUNCT
ftr-405	232	29	neugefaßt	neugefaßt	PROPN
ftr-405	232	30	durch	durch	NOUN
ftr-405	232	31	bek	bek	PROPN
ftr-405	232	32	.	.	PUNCT
ftr-405	233	1	v.	v.	ADP
ftr-405	233	2	15.10.2002	15.10.2002	NUM
ftr-405	234	1	i	i	NOUN
ftr-405	234	2	4144	4144	NUM
ftr-405	234	3	,	,	PUNCT
ftr-405	234	4	zuletzt	zuletzt	X
ftr-405	234	5	geändert	geändert	ADJ
ftr-405	234	6	durch	durch	NOUN
ftr-405	234	7	art	art	NOUN
ftr-405	234	8	.	.	PUNCT
ftr-405	235	1	4	4	NUM
ftr-405	235	2	g	g	NOUN
ftr-405	235	3	v.	v.	ADP
ftr-405	235	4	15.12.2004	15.12.2004	NUM
ftr-405	235	5	i	i	PRON
ftr-405	235	6	3416	3416	NUM
ftr-405	235	7	)	)	PUNCT
ftr-405	235	8	]	]	PUNCT
ftr-405	236	1	(	(	PUNCT
ftr-405	236	2	kstg	kstg	NOUN
ftr-405	236	3	f	f	PROPN
ftr-405	236	4	o	o	NOUN
ftr-405	236	5	l	l	NOUN
ftr-405	236	6	l	l	X
ftr-405	236	7	o	o	X
ftr-405	236	8	w	w	NOUN
ftr-405	236	9	e	e	PROPN
ftr-405	236	10	d	d	PROPN
ftr-405	236	11	b	b	PROPN
ftr-405	236	12	y	y	PROPN
ftr-405	236	13	a	a	X
ftr-405	236	14	s	s	X
ftr-405	236	15	e	e	NOUN
ftr-405	236	16	c	c	NOUN
ftr-405	236	17	t	t	NOUN
ftr-405	237	1	i	i	PRON
ftr-405	237	2	o	o	VERB
ftr-405	237	3	n	n	CCONJ
ftr-405	237	4	n	n	CCONJ
ftr-405	237	5	u	u	NOUN
ftr-405	237	6	m	m	PROPN
ftr-405	237	7	b	b	NOUN
ftr-405	237	8	e	e	NOUN
ftr-405	237	9	r	r	VERB
ftr-405	237	10	i	i	PRON
ftr-405	237	11	n	n	VERB
ftr-405	237	12	t	t	NOUN
ftr-405	237	13	h	h	NOUN
ftr-405	238	1	e	e	PROPN
ftr-405	238	2	f	f	X
ftr-405	238	3	o	o	X
ftr-405	238	4	l	l	X
ftr-405	239	1	l	l	NOUN
ftr-405	239	2	o	o	X
ftr-405	239	3	w	w	NOUN
ftr-405	239	4	i	i	PRON
ftr-405	239	5	n	n	PRON
ftr-405	239	6	g	g	NOUN
ftr-405	239	7	)	)	PUNCT
ftr-405	239	8	(	(	PUNCT
ftr-405	239	9	a	a	DET
ftr-405	239	10	t	t	NOUN
ftr-405	239	11	http://bundesrecht.juris.de/bundesrecht/kstg_1977/index.html	http://bundesrecht.juris.de/bundesrecht/kstg_1977/index.html	PROPN
ftr-405	239	12	)	)	PUNCT
ftr-405	239	13	.	.	PUNCT
ftr-405	240	1	the	the	DET
ftr-405	240	2	customary	customary	ADJ
ftr-405	240	3	translation	translation	NOUN
ftr-405	240	4	of	of	ADP
ftr-405	240	5	the	the	DET
ftr-405	240	6	körperschaftsteuer	körperschaftsteuer	NOUN
ftr-405	240	7	is	be	AUX
ftr-405	240	8	the	the	DET
ftr-405	240	9	corporate	corporate	ADJ
ftr-405	240	10	tax	tax	NOUN
ftr-405	240	11	but	but	CCONJ
ftr-405	240	12	that	that	PRON
ftr-405	240	13	seems	seem	VERB
ftr-405	240	14	an	an	DET
ftr-405	240	15	insufficient	insufficient	ADJ
ftr-405	240	16	description	description	NOUN
ftr-405	240	17	for	for	ADP
ftr-405	240	18	a	a	DET
ftr-405	240	19	reader	reader	NOUN
ftr-405	240	20	in	in	ADP
ftr-405	240	21	the	the	DET
ftr-405	240	22	u.s	u.s	PROPN
ftr-405	240	23	.	.	PROPN
ftr-405	240	24	,	,	PUNCT
ftr-405	240	25	as	as	SCONJ
ftr-405	240	26	the	the	DET
ftr-405	240	27	tax	tax	NOUN
ftr-405	240	28	reaches	reach	VERB
ftr-405	240	29	all	all	DET
ftr-405	240	30	german	german	ADJ
ftr-405	240	31	limited	limited	ADJ
ftr-405	240	32	liability	liability	NOUN
ftr-405	240	33	entities	entity	NOUN
ftr-405	240	34	as	as	ADV
ftr-405	240	35	well	well	ADV
ftr-405	240	36	,	,	PUNCT
ftr-405	240	37	including	include	VERB
ftr-405	240	38	the	the	DET
ftr-405	240	39	most	most	ADV
ftr-405	240	40	common	common	ADJ
ftr-405	240	41	entity	entity	NOUN
ftr-405	240	42	,	,	PUNCT
ftr-405	240	43	the	the	DET
ftr-405	240	44	gemeinschaft	gemeinschaft	NOUN
ftr-405	240	45	mit	mit	PROPN
ftr-405	240	46	beschränkter	beschränkter	PROPN
ftr-405	240	47	haftung	haftung	PROPN
ftr-405	240	48	(	(	PUNCT
ftr-405	240	49	limited	limited	ADJ
ftr-405	240	50	liability	liability	NOUN
ftr-405	240	51	company	company	NOUN
ftr-405	240	52	)	)	PUNCT
ftr-405	240	53	.	.	PUNCT
ftr-405	241	1	kstg	kstg	PROPN
ftr-405	241	2	§	§	PROPN
ftr-405	241	3	1	1	NUM
ftr-405	241	4	.	.	PUNCT
ftr-405	242	1	under	under	ADP
ftr-405	242	2	u.s	u.s	PROPN
ftr-405	242	3	.	.	PROPN
ftr-405	242	4	tax	tax	NOUN
ftr-405	242	5	law	law	NOUN
ftr-405	242	6	,	,	PUNCT
ftr-405	242	7	limited	limited	ADJ
ftr-405	242	8	liability	liability	NOUN
ftr-405	242	9	entities	entity	NOUN
ftr-405	242	10	are	be	AUX
ftr-405	242	11	tax	tax	NOUN
ftr-405	242	12	transparent	transparent	ADJ
ftr-405	242	13	(	(	PUNCT
ftr-405	242	14	tax	tax	NOUN
ftr-405	242	15	conduits	conduit	NOUN
ftr-405	242	16	)	)	PUNCT
ftr-405	242	17	under	under	ADP
ftr-405	242	18	subchapter	subchapter	NOUN
ftr-405	242	19	k	k	PROPN
ftr-405	242	20	of	of	ADP
ftr-405	242	21	the	the	DET
ftr-405	242	22	internal	internal	ADJ
ftr-405	242	23	revenue	revenue	NOUN
ftr-405	242	24	code	code	NOUN
ftr-405	242	25	of	of	ADP
ftr-405	242	26	1986	1986	NUM
ftr-405	242	27	,	,	PUNCT
ftr-405	242	28	as	as	SCONJ
ftr-405	242	29	amended	amend	VERB
ftr-405	242	30	(	(	PUNCT
ftr-405	242	31	the	the	DET
ftr-405	242	32	“	"	PUNCT
ftr-405	242	33	code	code	NOUN
ftr-405	242	34	”	"	PUNCT
ftr-405	242	35	)	)	PUNCT
ftr-405	242	36	.	.	PUNCT
ftr-405	243	1	47	47	NUM
ftr-405	243	2	.	.	PUNCT
ftr-405	244	1	the	the	DET
ftr-405	244	2	turnover	turnover	NOUN
ftr-405	244	3	tax	tax	NOUN
ftr-405	244	4	law	law	NOUN
ftr-405	244	5	of	of	ADP
ftr-405	244	6	1980	1980	NUM
ftr-405	244	7	,	,	PUNCT
ftr-405	244	8	version	version	NOUN
ftr-405	244	9	of	of	ADP
ftr-405	244	10	feb	feb	PROPN
ftr-405	244	11	.	.	PROPN
ftr-405	244	12	2	2	NUM
ftr-405	244	13	,	,	PUNCT
ftr-405	244	14	2005	2005	NUM
ftr-405	245	1	[	[	X
ftr-405	245	2	das	das	PROPN
ftr-405	245	3	umsatzsteuergesetz	umsatzsteuergesetz	VERB
ftr-405	245	4	1980	1980	NUM
ftr-405	245	5	(	(	PUNCT
ftr-405	245	6	neugefasst	neugefasst	ADV
ftr-405	245	7	durch	durch	VERB
ftr-405	245	8	bek	bek	PROPN
ftr-405	245	9	.	.	PUNCT
ftr-405	246	1	v.	v.	ADP
ftr-405	246	2	21.2.2005	21.2.2005	PROPN
ftr-405	246	3	i	i	PRON
ftr-405	246	4	386	386	NUM
ftr-405	246	5	)	)	PUNCT
ftr-405	246	6	]	]	PUNCT
ftr-405	247	1	(	(	PUNCT
ftr-405	247	2	ustg	ustg	PROPN
ftr-405	247	3	followed	follow	VERB
ftr-405	247	4	b	b	PROPN
ftr-405	247	5	y	y	PROPN
ftr-405	247	6	a	a	X
ftr-405	247	7	s	s	X
ftr-405	247	8	e	e	NOUN
ftr-405	247	9	c	c	NOUN
ftr-405	247	10	t	t	NOUN
ftr-405	248	1	i	i	PRON
ftr-405	248	2	o	o	VERB
ftr-405	248	3	n	n	CCONJ
ftr-405	248	4	n	n	CCONJ
ftr-405	248	5	u	u	NOUN
ftr-405	248	6	m	m	PROPN
ftr-405	248	7	b	b	NOUN
ftr-405	248	8	e	e	NOUN
ftr-405	248	9	r	r	VERB
ftr-405	248	10	i	i	PRON
ftr-405	248	11	n	n	VERB
ftr-405	248	12	t	t	NOUN
ftr-405	248	13	h	h	NOUN
ftr-405	249	1	e	e	PROPN
ftr-405	249	2	f	f	X
ftr-405	249	3	o	o	X
ftr-405	249	4	l	l	X
ftr-405	250	1	l	l	NOUN
ftr-405	250	2	o	o	X
ftr-405	250	3	w	w	NOUN
ftr-405	250	4	i	i	PRON
ftr-405	250	5	n	n	PRON
ftr-405	250	6	g	g	NOUN
ftr-405	250	7	)	)	PUNCT
ftr-405	250	8	(	(	PUNCT
ftr-405	250	9	a	a	DET
ftr-405	250	10	t	t	NOUN
ftr-405	250	11	http://bundesrecht.juris.de/bundesrecht/ustg_1980/index.html	http://bundesrecht.juris.de/bundesrecht/ustg_1980/index.html	PROPN
ftr-405	250	12	)	)	PUNCT
ftr-405	250	13	.	.	PUNCT
ftr-405	251	1	48	48	NUM
ftr-405	251	2	.	.	PUNCT
ftr-405	251	3	basic	basic	ADJ
ftr-405	251	4	law	law	NOUN
ftr-405	251	5	art	art	NOUN
ftr-405	251	6	.	.	PUNCT
ftr-405	252	1	106	106	NUM
ftr-405	252	2	,	,	PUNCT
ftr-405	252	3	¶	¶	PROPN
ftr-405	252	4	3	3	NUM
ftr-405	252	5	.	.	PROPN
ftr-405	252	6	49	49	NUM
ftr-405	252	7	.	.	PUNCT
ftr-405	253	1	i	i	PRON
ftr-405	253	2	d.	d.	PROPN
ftr-405	253	3	¶	¶	PROPN
ftr-405	253	4	5a	5a	NUM
ftr-405	253	5	.	.	PUNCT
ftr-405	254	1	50	50	NUM
ftr-405	254	2	.	.	PUNCT
ftr-405	255	1	a	a	DET
ftr-405	255	2	tax	tax	NOUN
ftr-405	255	3	is	be	AUX
ftr-405	255	4	direct	direct	ADJ
ftr-405	255	5	if	if	SCONJ
ftr-405	255	6	the	the	DET
ftr-405	255	7	party	party	NOUN
ftr-405	255	8	who	who	PRON
ftr-405	255	9	pays	pay	VERB
ftr-405	255	10	the	the	DET
ftr-405	255	11	tax	tax	NOUN
ftr-405	255	12	also	also	ADV
ftr-405	255	13	bears	bear	VERB
ftr-405	255	14	the	the	DET
ftr-405	255	15	burden	burden	NOUN
ftr-405	255	16	of	of	ADP
ftr-405	255	17	the	the	DET
ftr-405	255	18	tax	tax	NOUN
ftr-405	255	19	.	.	PUNCT
ftr-405	256	1	while	while	SCONJ
ftr-405	256	2	an	an	DET
ftr-405	256	3	income	income	NOUN
ftr-405	256	4	tax	tax	NOUN
ftr-405	256	5	is	be	AUX
ftr-405	256	6	a	a	DET
ftr-405	256	7	classical	classical	ADJ
ftr-405	256	8	direct	direct	ADJ
ftr-405	256	9	tax	tax	NOUN
ftr-405	256	10	,	,	PUNCT
ftr-405	256	11	considerable	considerable	ADJ
ftr-405	256	12	disagreement	disagreement	NOUN
ftr-405	256	13	concerning	concern	VERB
ftr-405	256	14	corporate	corporate	ADJ
ftr-405	256	15	income	income	NOUN
ftr-405	256	16	taxes	taxis	NOUN
ftr-405	256	17	arises	arise	VERB
ftr-405	256	18	because	because	SCONJ
ftr-405	256	19	many	many	ADJ
ftr-405	256	20	economists	economist	NOUN
ftr-405	256	21	argue	argue	VERB
ftr-405	256	22	that	that	SCONJ
ftr-405	256	23	entities	entity	NOUN
ftr-405	256	24	shift	shift	VERB
ftr-405	256	25	the	the	DET
ftr-405	256	26	burden	burden	NOUN
ftr-405	256	27	of	of	ADP
ftr-405	256	28	the	the	DET
ftr-405	256	29	tax	tax	NOUN
ftr-405	256	30	to	to	ADP
ftr-405	256	31	their	their	PRON
ftr-405	256	32	customers	customer	NOUN
ftr-405	256	33	through	through	ADP
ftr-405	256	34	product	product	NOUN
ftr-405	256	35	and	and	CCONJ
ftr-405	256	36	service	service	NOUN
ftr-405	256	37	pricing	pricing	NOUN
ftr-405	256	38	.	.	PUNCT
ftr-405	257	1	absent	absent	ADJ
ftr-405	257	2	competition	competition	NOUN
ftr-405	257	3	from	from	ADP
ftr-405	257	4	non	non	ADJ
ftr-405	257	5	-	-	ADJ
ftr-405	257	6	taxable	taxable	ADJ
ftr-405	257	7	sellers	seller	NOUN
ftr-405	257	8	and	and	CCONJ
ftr-405	257	9	service	service	NOUN
ftr-405	257	10	providers	provider	NOUN
ftr-405	257	11	,	,	PUNCT
ftr-405	257	12	neither	neither	CCONJ
ftr-405	257	13	the	the	DET
ftr-405	257	14	entity	entity	NOUN
ftr-405	257	15	,	,	PUNCT
ftr-405	257	16	through	through	ADP
ftr-405	257	17	decreased	decrease	VERB
ftr-405	257	18	profits	profit	NOUN
ftr-405	257	19	,	,	PUNCT
ftr-405	257	20	nor	nor	CCONJ
ftr-405	257	21	its	its	PRON
ftr-405	257	22	owners	owner	NOUN
ftr-405	257	23	would	would	AUX
ftr-405	257	24	bear	bear	VERB
ftr-405	257	25	the	the	DET
ftr-405	257	26	incidence	incidence	NOUN
ftr-405	257	27	of	of	ADP
ftr-405	257	28	the	the	DET
ftr-405	257	29	entity	entity	NOUN
ftr-405	257	30	level	level	NOUN
ftr-405	257	31	tax	tax	NOUN
ftr-405	257	32	.	.	PUNCT
ftr-405	258	1	interestingly	interestingly	ADV
ftr-405	258	2	,	,	PUNCT
ftr-405	258	3	that	that	DET
ftr-405	258	4	argument	argument	NOUN
ftr-405	258	5	overstates	overstate	VERB
ftr-405	258	6	the	the	DET
ftr-405	258	7	point	point	NOUN
ftr-405	258	8	,	,	PUNCT
ftr-405	258	9	as	as	SCONJ
ftr-405	258	10	even	even	ADV
ftr-405	258	11	individuals	individual	NOUN
ftr-405	258	12	who	who	PRON
ftr-405	258	13	provide	provide	VERB
ftr-405	258	14	goods	good	NOUN
ftr-405	258	15	or	or	CCONJ
ftr-405	258	16	services	service	NOUN
ftr-405	258	17	arguably	arguably	ADV
ftr-405	258	18	could	could	AUX
ftr-405	258	19	pass	pass	VERB
ftr-405	258	20	the	the	DET
ftr-405	258	21	incidence	incidence	NOUN
ftr-405	258	22	of	of	ADP
ftr-405	258	23	income	income	NOUN
ftr-405	258	24	taxes	taxis	NOUN
ftr-405	258	25	on	on	ADP
ftr-405	258	26	to	to	ADP
ftr-405	258	27	their	their	PRON
ftr-405	258	28	customers	customer	NOUN
ftr-405	258	29	through	through	ADP
ftr-405	258	30	higher	high	ADJ
ftr-405	258	31	prices	price	NOUN
ftr-405	258	32	so	so	ADV
ftr-405	258	33	long	long	ADV
ftr-405	258	34	as	as	SCONJ
ftr-405	258	35	there	there	PRON
ftr-405	258	36	is	be	VERB
ftr-405	258	37	no	no	DET
ftr-405	258	38	non	non	ADJ
ftr-405	258	39	-	-	ADJ
ftr-405	258	40	taxable	taxable	ADJ
ftr-405	258	41	competition	competition	NOUN
ftr-405	258	42	.	.	PUNCT
ftr-405	259	1	compare	compare	PROPN
ftr-405	259	2	thuronyi	thuronyi	PROPN
ftr-405	259	3	,	,	PUNCT
ftr-405	259	4	supra	supra	PROPN
ftr-405	259	5	note	note	NOUN
ftr-405	259	6	39	39	NUM
ftr-405	259	7	,	,	PUNCT
ftr-405	259	8	at	at	ADP
ftr-405	259	9	54	54	NUM
ftr-405	259	10	-	-	SYM
ftr-405	259	11	7	7	NUM
ftr-405	259	12	.	.	NUM
ftr-405	259	13	51	51	NUM
ftr-405	259	14	.	.	PUNCT
ftr-405	260	1	see	see	VERB
ftr-405	260	2	generally	generally	ADV
ftr-405	260	3	klaus	klaus	PROPN
ftr-405	260	4	tipke	tipke	PROPN
ftr-405	260	5	&	&	CCONJ
ftr-405	260	6	joachim	joachim	PROPN
ftr-405	260	7	lang	lang	PROPN
ftr-405	260	8	,	,	PUNCT
ftr-405	260	9	steuerrecht	steuerrecht	PROPN
ftr-405	260	10	,	,	PUNCT
ftr-405	260	11	ch	ch	NOUN
ftr-405	260	12	.	.	PROPN
ftr-405	260	13	9	9	NUM
ftr-405	260	14	(	(	PUNCT
ftr-405	260	15	17th	17th	ADJ
ftr-405	260	16	ed	ed	NOUN
ftr-405	260	17	.	.	PUNCT
ftr-405	261	1	köln	köln	NOUN
ftr-405	261	2	2002	2002	NUM
ftr-405	261	3	)	)	PUNCT
ftr-405	261	4	(	(	PUNCT
ftr-405	261	5	“	"	PUNCT
ftr-405	261	6	tipke	tipke	PROPN
ftr-405	261	7	&	&	CCONJ
ftr-405	261	8	lang	lang	PROPN
ftr-405	261	9	”	"	PUNCT
ftr-405	261	10	in	in	ADP
ftr-405	261	11	the	the	DET
ftr-405	261	12	following	following	NOUN
ftr-405	261	13	)	)	PUNCT
ftr-405	261	14	.	.	PUNCT
ftr-405	262	1	52	52	NUM
ftr-405	262	2	.	.	PUNCT
ftr-405	263	1	i	i	PRON
ftr-405	263	2	d.	d.	PROPN
ftr-405	263	3	ch	ch	PROPN
ftr-405	263	4	.	.	PROPN
ftr-405	263	5	11	11	NUM
ftr-405	263	6	.	.	PUNCT
ftr-405	264	1	to	to	PART
ftr-405	264	2	do	do	VERB
ftr-405	264	3	so	so	ADV
ftr-405	264	4	.	.	PUNCT
ftr-405	265	1	the	the	DET
ftr-405	265	2	principal	principal	ADJ
ftr-405	265	3	taxes	taxis	NOUN
ftr-405	265	4	,	,	PUNCT
ftr-405	265	5	income	income	NOUN
ftr-405	265	6	,	,	PUNCT
ftr-405	265	7	company	company	NOUN
ftr-405	265	8	,	,	PUNCT
ftr-405	265	9	and	and	CCONJ
ftr-405	265	10	turnover,44	turnover,44	VERB
ftr-405	265	11	45	45	NUM
ftr-405	265	12	46	46	NUM
ftr-405	265	13	47	47	NUM
ftr-405	265	14	respectively	respectively	ADV
ftr-405	265	15	,	,	PUNCT
ftr-405	265	16	are	be	AUX
ftr-405	265	17	federal	federal	ADJ
ftr-405	265	18	taxes	taxis	NOUN
ftr-405	265	19	that	that	PRON
ftr-405	265	20	the	the	DET
ftr-405	265	21	basic	basic	ADJ
ftr-405	265	22	law	law	NOUN
ftr-405	265	23	requires	require	VERB
ftr-405	265	24	the	the	DET
ftr-405	265	25	federal	federal	ADJ
ftr-405	265	26	government	government	NOUN
ftr-405	265	27	to	to	PART
ftr-405	265	28	share	share	VERB
ftr-405	265	29	with	with	ADP
ftr-405	265	30	the	the	DET
ftr-405	265	31	states	state	NOUN
ftr-405	265	32	and	and	CCONJ
ftr-405	265	33	the	the	DET
ftr-405	265	34	states	state	NOUN
ftr-405	265	35	to	to	PART
ftr-405	265	36	share	share	VERB
ftr-405	265	37	with	with	ADP
ftr-405	265	38	the4	the4	NOUN
ftr-405	265	39	8	8	NUM
ftr-405	265	40	municipalities	municipality	NOUN
ftr-405	265	41	.	.	PUNCT
ftr-405	266	1	the	the	DET
ftr-405	266	2	income	income	NOUN
ftr-405	266	3	and	and	CCONJ
ftr-405	266	4	company	company	NOUN
ftr-405	266	5	taxes	taxis	NOUN
ftr-405	266	6	are	be	AUX
ftr-405	266	7	direct	direct	ADJ
ftr-405	266	8	taxes	taxis	NOUN
ftr-405	266	9	on	on	ADP
ftr-405	266	10	the49	the49	PROPN
ftr-405	266	11	50	50	NUM
ftr-405	266	12	income	income	NOUN
ftr-405	266	13	of	of	ADP
ftr-405	266	14	individuals	individual	NOUN
ftr-405	266	15	in	in	ADP
ftr-405	266	16	the	the	DET
ftr-405	266	17	case	case	NOUN
ftr-405	266	18	of	of	ADP
ftr-405	266	19	the	the	DET
ftr-405	266	20	income	income	NOUN
ftr-405	266	21	tax	tax	NOUN
ftr-405	266	22	and	and	CCONJ
ftr-405	266	23	the	the	DET
ftr-405	266	24	income	income	NOUN
ftr-405	266	25	of51	of51	PROPN
ftr-405	266	26	companies	company	NOUN
ftr-405	266	27	in	in	ADP
ftr-405	266	28	the	the	DET
ftr-405	266	29	case	case	NOUN
ftr-405	266	30	of	of	ADP
ftr-405	266	31	the	the	DET
ftr-405	266	32	company	company	NOUN
ftr-405	266	33	tax	tax	NOUN
ftr-405	266	34	.	.	PUNCT
ftr-405	267	1	most	most	ADJ
ftr-405	267	2	tax	tax	NOUN
ftr-405	267	3	commentators	commentator	NOUN
ftr-405	267	4	consider52	consider52	VERB
ftr-405	267	5	2006	2006	NUM
ftr-405	267	6	]	]	PUNCT
ftr-405	267	7	florida	florida	PROPN
ftr-405	267	8	tax	tax	PROPN
ftr-405	267	9	review	review	NOUN
ftr-405	267	10	268	268	NUM
ftr-405	267	11	53	53	NUM
ftr-405	267	12	.	.	PUNCT
ftr-405	268	1	i	i	PRON
ftr-405	268	2	d.	d.	PROPN
ftr-405	268	3	ch	ch	PROPN
ftr-405	268	4	.	.	PROPN
ftr-405	268	5	14	14	NUM
ftr-405	268	6	.	.	X
ftr-405	268	7	54	54	NUM
ftr-405	268	8	.	.	PUNCT
ftr-405	269	1	ustg	ustg	PROPN
ftr-405	269	2	,	,	PUNCT
ftr-405	269	3	supra	supra	PROPN
ftr-405	269	4	note	note	NOUN
ftr-405	269	5	47	47	NUM
ftr-405	269	6	,	,	PUNCT
ftr-405	269	7	§	§	PROPN
ftr-405	269	8	1	1	NUM
ftr-405	269	9	.	.	PUNCT
ftr-405	269	10	55	55	NUM
ftr-405	269	11	.	.	PUNCT
ftr-405	270	1	i	i	PRON
ftr-405	270	2	d.	d.	PROPN
ftr-405	270	3	§	§	PROPN
ftr-405	270	4	15	15	NUM
ftr-405	270	5	.	.	X
ftr-405	270	6	56	56	NUM
ftr-405	270	7	.	.	PUNCT
ftr-405	270	8	see	see	VERB
ftr-405	270	9	generally	generally	ADV
ftr-405	270	10	tipke	tipke	PROPN
ftr-405	270	11	&	&	CCONJ
ftr-405	270	12	lang	lang	PROPN
ftr-405	270	13	,	,	PUNCT
ftr-405	270	14	supra	supra	PROPN
ftr-405	270	15	note	note	PROPN
ftr-405	270	16	51	51	NUM
ftr-405	270	17	,	,	PUNCT
ftr-405	270	18	at	at	ADP
ftr-405	270	19	555	555	NUM
ftr-405	270	20	.	.	PUNCT
ftr-405	271	1	57	57	NUM
ftr-405	271	2	.	.	PUNCT
ftr-405	271	3	value	value	NOUN
ftr-405	271	4	added	add	VERB
ftr-405	271	5	taxes	taxis	NOUN
ftr-405	271	6	generally	generally	ADV
ftr-405	271	7	are	be	AUX
ftr-405	271	8	imposed	impose	VERB
ftr-405	271	9	at	at	ADP
ftr-405	271	10	each	each	DET
ftr-405	271	11	step	step	NOUN
ftr-405	271	12	in	in	ADP
ftr-405	271	13	a	a	DET
ftr-405	271	14	distribution	distribution	NOUN
ftr-405	271	15	process	process	NOUN
ftr-405	271	16	on	on	ADP
ftr-405	271	17	the	the	DET
ftr-405	271	18	increase	increase	NOUN
ftr-405	271	19	in	in	ADP
ftr-405	271	20	value	value	NOUN
ftr-405	271	21	that	that	PRON
ftr-405	271	22	the	the	DET
ftr-405	271	23	taxable	taxable	ADJ
ftr-405	271	24	step	step	NOUN
ftr-405	271	25	adds	add	VERB
ftr-405	271	26	.	.	PUNCT
ftr-405	272	1	customarily	customarily	ADV
ftr-405	272	2	,	,	PUNCT
ftr-405	272	3	the	the	DET
ftr-405	272	4	taxing	tax	VERB
ftr-405	272	5	statute	statute	NOUN
ftr-405	272	6	either	either	CCONJ
ftr-405	272	7	subtracts	subtract	VERB
ftr-405	272	8	vendor	vendor	NOUN
ftr-405	272	9	’s	’s	PART
ftr-405	272	10	purchase	purchase	NOUN
ftr-405	272	11	price	price	NOUN
ftr-405	272	12	from	from	ADP
ftr-405	272	13	the	the	DET
ftr-405	272	14	vendor	vendor	NOUN
ftr-405	272	15	’s	’s	PART
ftr-405	272	16	resale	resale	NOUN
ftr-405	272	17	price	price	NOUN
ftr-405	272	18	and	and	CCONJ
ftr-405	272	19	subjects	subject	NOUN
ftr-405	272	20	that	that	PRON
ftr-405	272	21	remainder	remainder	VERB
ftr-405	272	22	to	to	ADP
ftr-405	272	23	the	the	DET
ftr-405	272	24	tax	tax	NOUN
ftr-405	272	25	or	or	CCONJ
ftr-405	272	26	computes	compute	VERB
ftr-405	272	27	the	the	DET
ftr-405	272	28	tax	tax	NOUN
ftr-405	272	29	on	on	ADP
ftr-405	272	30	the	the	DET
ftr-405	272	31	vendor	vendor	NOUN
ftr-405	272	32	’s	’s	PART
ftr-405	272	33	resale	resale	NOUN
ftr-405	272	34	price	price	NOUN
ftr-405	272	35	and	and	CCONJ
ftr-405	272	36	subtracts	subtract	VERB
ftr-405	272	37	the	the	DET
ftr-405	272	38	value	value	NOUN
ftr-405	272	39	added	add	VERB
ftr-405	272	40	tax	tax	NOUN
ftr-405	272	41	paid	pay	VERB
ftr-405	272	42	earlier	early	ADV
ftr-405	272	43	in	in	ADP
ftr-405	272	44	the	the	DET
ftr-405	272	45	process	process	NOUN
ftr-405	272	46	.	.	PUNCT
ftr-405	273	1	thus	thus	ADV
ftr-405	273	2	,	,	PUNCT
ftr-405	273	3	for	for	ADP
ftr-405	273	4	example	example	NOUN
ftr-405	273	5	,	,	PUNCT
ftr-405	273	6	a	a	DET
ftr-405	273	7	manufacturer	manufacturer	NOUN
ftr-405	273	8	buys	buy	VERB
ftr-405	273	9	raw	raw	ADJ
ftr-405	273	10	materials	material	NOUN
ftr-405	273	11	that	that	PRON
ftr-405	273	12	were	be	AUX
ftr-405	273	13	subject	subject	ADJ
ftr-405	273	14	to	to	ADP
ftr-405	273	15	the	the	DET
ftr-405	273	16	value	value	NOUN
ftr-405	273	17	added	add	VERB
ftr-405	273	18	tax	tax	NOUN
ftr-405	273	19	and	and	CCONJ
ftr-405	273	20	transforms	transform	VERB
ftr-405	273	21	them	they	PRON
ftr-405	273	22	into	into	ADP
ftr-405	273	23	a	a	DET
ftr-405	273	24	finished	finished	ADJ
ftr-405	273	25	good	good	NOUN
ftr-405	273	26	.	.	PUNCT
ftr-405	274	1	it	it	PRON
ftr-405	274	2	is	be	AUX
ftr-405	274	3	the	the	DET
ftr-405	274	4	increased	increase	VERB
ftr-405	274	5	value	value	NOUN
ftr-405	274	6	of	of	ADP
ftr-405	274	7	the	the	DET
ftr-405	274	8	finished	finish	VERB
ftr-405	274	9	good	good	ADJ
ftr-405	274	10	over	over	ADP
ftr-405	274	11	the	the	DET
ftr-405	274	12	raw	raw	ADJ
ftr-405	274	13	material	material	NOUN
ftr-405	274	14	that	that	PRON
ftr-405	274	15	is	be	AUX
ftr-405	274	16	the	the	DET
ftr-405	274	17	subject	subject	NOUN
ftr-405	274	18	of	of	ADP
ftr-405	274	19	the	the	DET
ftr-405	274	20	tax	tax	NOUN
ftr-405	274	21	.	.	PUNCT
ftr-405	275	1	58	58	NUM
ftr-405	275	2	.	.	PUNCT
ftr-405	276	1	sales	sale	NOUN
ftr-405	276	2	taxes	taxis	NOUN
ftr-405	276	3	are	be	AUX
ftr-405	276	4	also	also	ADV
ftr-405	276	5	consumption	consumption	NOUN
ftr-405	276	6	taxes	taxis	NOUN
ftr-405	276	7	but	but	CCONJ
ftr-405	276	8	differ	differ	VERB
ftr-405	276	9	from	from	ADP
ftr-405	276	10	value	value	NOUN
ftr-405	276	11	added	add	VERB
ftr-405	276	12	taxes	taxis	NOUN
ftr-405	276	13	as	as	SCONJ
ftr-405	276	14	the	the	DET
ftr-405	276	15	taxable	taxable	ADJ
ftr-405	276	16	event	event	NOUN
ftr-405	276	17	is	be	AUX
ftr-405	276	18	the	the	DET
ftr-405	276	19	purchase	purchase	NOUN
ftr-405	276	20	by	by	ADP
ftr-405	276	21	the	the	DET
ftr-405	276	22	end	end	NOUN
ftr-405	276	23	user	user	NOUN
ftr-405	276	24	.	.	PUNCT
ftr-405	277	1	the	the	DET
ftr-405	277	2	vendor	vendor	NOUN
ftr-405	277	3	collects	collect	VERB
ftr-405	277	4	the	the	DET
ftr-405	277	5	tax	tax	NOUN
ftr-405	277	6	at	at	ADP
ftr-405	277	7	point	point	NOUN
ftr-405	277	8	of	of	ADP
ftr-405	277	9	sale	sale	NOUN
ftr-405	277	10	by	by	ADP
ftr-405	277	11	adding	add	VERB
ftr-405	277	12	the	the	DET
ftr-405	277	13	tax	tax	NOUN
ftr-405	277	14	to	to	ADP
ftr-405	277	15	the	the	DET
ftr-405	277	16	sale	sale	NOUN
ftr-405	277	17	price	price	NOUN
ftr-405	277	18	.	.	PUNCT
ftr-405	278	1	sales	sale	NOUN
ftr-405	278	2	for	for	ADP
ftr-405	278	3	resale	resale	NOUN
ftr-405	278	4	are	be	AUX
ftr-405	278	5	exempt	exempt	ADJ
ftr-405	278	6	from	from	ADP
ftr-405	278	7	the	the	DET
ftr-405	278	8	tax	tax	NOUN
ftr-405	278	9	.	.	PUNCT
ftr-405	279	1	for	for	ADP
ftr-405	279	2	example	example	NOUN
ftr-405	279	3	,	,	PUNCT
ftr-405	279	4	see	see	VERB
ftr-405	279	5	mo	mo	PROPN
ftr-405	279	6	.	.	PROPN
ftr-405	279	7	rev	rev	PROPN
ftr-405	279	8	.	.	PROPN
ftr-405	279	9	stat	stat	PROPN
ftr-405	279	10	.	.	PUNCT
ftr-405	280	1	§	§	PROPN
ftr-405	280	2	144.010	144.010	NUM
ftr-405	280	3	(	(	PUNCT
ftr-405	280	4	2005	2005	NUM
ftr-405	280	5	)	)	PUNCT
ftr-405	280	6	(	(	PUNCT
ftr-405	280	7	defining	define	VERB
ftr-405	280	8	sales	sale	NOUN
ftr-405	280	9	at	at	ADP
ftr-405	280	10	retail	retail	NOUN
ftr-405	280	11	)	)	PUNCT
ftr-405	280	12	and	and	CCONJ
ftr-405	280	13	mo	mo	PROPN
ftr-405	280	14	.	.	PROPN
ftr-405	280	15	rev	rev	PROPN
ftr-405	280	16	.	.	PROPN
ftr-405	280	17	stat	stat	PROPN
ftr-405	280	18	.	.	PUNCT
ftr-405	281	1	§	§	PROPN
ftr-405	281	2	144.020	144.020	NUM
ftr-405	281	3	(	(	PUNCT
ftr-405	281	4	2005	2005	NUM
ftr-405	281	5	)	)	PUNCT
ftr-405	281	6	(	(	PUNCT
ftr-405	281	7	imposing	impose	VERB
ftr-405	281	8	the	the	DET
ftr-405	281	9	tax	tax	NOUN
ftr-405	281	10	on	on	ADP
ftr-405	281	11	sellers	seller	NOUN
ftr-405	281	12	engaged	engage	VERB
ftr-405	281	13	in	in	ADP
ftr-405	281	14	the	the	DET
ftr-405	281	15	business	business	NOUN
ftr-405	281	16	of	of	ADP
ftr-405	281	17	selling	sell	VERB
ftr-405	281	18	at	at	ADP
ftr-405	281	19	retail	retail	NOUN
ftr-405	281	20	)	)	PUNCT
ftr-405	281	21	.	.	PUNCT
ftr-405	282	1	59	59	NUM
ftr-405	282	2	.	.	PUNCT
ftr-405	283	1	the	the	DET
ftr-405	283	2	internal	internal	PROPN
ftr-405	283	3	revenue	revenue	NOUN
ftr-405	283	4	code	code	NOUN
ftr-405	283	5	of	of	ADP
ftr-405	283	6	1986	1986	NUM
ftr-405	283	7	,	,	PUNCT
ftr-405	283	8	as	as	SCONJ
ftr-405	283	9	amended	amend	VERB
ftr-405	283	10	(	(	PUNCT
ftr-405	283	11	the	the	DET
ftr-405	283	12	“	"	PUNCT
ftr-405	283	13	code	code	NOUN
ftr-405	283	14	”	"	PUNCT
ftr-405	283	15	or	or	CCONJ
ftr-405	283	16	“	"	PUNCT
ftr-405	283	17	irc	irc	PROPN
ftr-405	283	18	”	"	PUNCT
ftr-405	283	19	followed	follow	VERB
ftr-405	283	20	by	by	ADP
ftr-405	283	21	a	a	DET
ftr-405	283	22	section	section	NOUN
ftr-405	283	23	number	number	NOUN
ftr-405	283	24	in	in	ADP
ftr-405	283	25	the	the	DET
ftr-405	283	26	following	following	NOUN
ftr-405	283	27	)	)	PUNCT
ftr-405	283	28	,	,	PUNCT
ftr-405	283	29	is	be	AUX
ftr-405	283	30	title	title	NOUN
ftr-405	283	31	26	26	NUM
ftr-405	283	32	of	of	ADP
ftr-405	283	33	the	the	DET
ftr-405	283	34	united	united	PROPN
ftr-405	283	35	states	states	PROPN
ftr-405	283	36	code	code	PROPN
ftr-405	283	37	.	.	PUNCT
ftr-405	284	1	chapter	chapter	NOUN
ftr-405	284	2	1	1	NUM
ftr-405	284	3	of	of	ADP
ftr-405	284	4	the	the	DET
ftr-405	284	5	code	code	NOUN
ftr-405	284	6	unifies	unify	VERB
ftr-405	284	7	the	the	DET
ftr-405	284	8	treatment	treatment	NOUN
ftr-405	284	9	of	of	ADP
ftr-405	284	10	all	all	DET
ftr-405	284	11	income	income	NOUN
ftr-405	284	12	-	-	PUNCT
ftr-405	284	13	based	base	VERB
ftr-405	284	14	taxes	taxis	NOUN
ftr-405	284	15	,	,	PUNCT
ftr-405	284	16	both	both	CCONJ
ftr-405	284	17	individual	individual	ADJ
ftr-405	284	18	and	and	CCONJ
ftr-405	284	19	entity	entity	NOUN
ftr-405	284	20	.	.	PUNCT
ftr-405	285	1	60	60	NUM
ftr-405	285	2	.	.	PUNCT
ftr-405	286	1	a	a	DET
ftr-405	286	2	more	more	ADV
ftr-405	286	3	significant	significant	ADJ
ftr-405	286	4	difference	difference	NOUN
ftr-405	286	5	lies	lie	VERB
ftr-405	286	6	in	in	ADP
ftr-405	286	7	the	the	DET
ftr-405	286	8	administration	administration	NOUN
ftr-405	286	9	of	of	ADP
ftr-405	286	10	the	the	DET
ftr-405	286	11	tax	tax	NOUN
ftr-405	286	12	,	,	PUNCT
ftr-405	286	13	the	the	DET
ftr-405	286	14	united	united	PROPN
ftr-405	286	15	states	states	PROPN
ftr-405	286	16	relies	rely	VERB
ftr-405	286	17	on	on	ADP
ftr-405	286	18	self	self	NOUN
ftr-405	286	19	-	-	PUNCT
ftr-405	286	20	assessment	assessment	NOUN
ftr-405	286	21	,	,	PUNCT
ftr-405	286	22	irc	irc	PROPN
ftr-405	286	23	§	§	PROPN
ftr-405	286	24	6011	6011	NUM
ftr-405	286	25	,	,	PUNCT
ftr-405	286	26	while	while	SCONJ
ftr-405	286	27	the	the	DET
ftr-405	286	28	tax	tax	NOUN
ftr-405	286	29	collector	collector	NOUN
ftr-405	286	30	assesses	assess	VERB
ftr-405	286	31	all	all	DET
ftr-405	286	32	taxes	taxis	NOUN
ftr-405	286	33	in	in	ADP
ftr-405	286	34	germany	germany	PROPN
ftr-405	286	35	.	.	PUNCT
ftr-405	287	1	see	see	VERB
ftr-405	287	2	generally	generally	ADV
ftr-405	287	3	roman	roman	ADJ
ftr-405	287	4	seer	seer	NOUN
ftr-405	287	5	,	,	PUNCT
ftr-405	287	6	besteuerungsverfahren	besteuerungsverfahren	PROPN
ftr-405	287	7	:	:	PUNCT
ftr-405	287	8	rechtsvergleich	rechtsvergleich	PROPN
ftr-405	287	9	usa	usa	PROPN
ftr-405	287	10	-	-	PUNCT
ftr-405	287	11	deutschland	deutschland	NOUN
ftr-405	287	12	51	51	NUM
ftr-405	287	13	-	-	SYM
ftr-405	287	14	58	58	NUM
ftr-405	287	15	(	(	PUNCT
ftr-405	287	16	heidelberg	heidelberg	PROPN
ftr-405	287	17	2002	2002	NUM
ftr-405	287	18	)	)	PUNCT
ftr-405	287	19	,	,	PUNCT
ftr-405	287	20	for	for	ADP
ftr-405	287	21	a	a	DET
ftr-405	287	22	brief	brief	ADJ
ftr-405	287	23	explanation	explanation	NOUN
ftr-405	287	24	of	of	ADP
ftr-405	287	25	the	the	DET
ftr-405	287	26	german	german	ADJ
ftr-405	287	27	assessment	assessment	NOUN
ftr-405	287	28	system	system	NOUN
ftr-405	287	29	.	.	PUNCT
ftr-405	288	1	61	61	NUM
ftr-405	288	2	.	.	PUNCT
ftr-405	289	1	irc	irc	PROPN
ftr-405	289	2	§	§	PROPN
ftr-405	289	3	1	1	NUM
ftr-405	289	4	.	.	NUM
ftr-405	289	5	62	62	NUM
ftr-405	289	6	.	.	PUNCT
ftr-405	290	1	irc	irc	PROPN
ftr-405	290	2	§	§	PROPN
ftr-405	290	3	11	11	NUM
ftr-405	290	4	.	.	PUNCT
ftr-405	291	1	the	the	DET
ftr-405	291	2	turnover	turnover	NOUN
ftr-405	291	3	tax	tax	NOUN
ftr-405	291	4	to	to	PART
ftr-405	291	5	be	be	AUX
ftr-405	291	6	an	an	DET
ftr-405	291	7	indirect	indirect	ADJ
ftr-405	291	8	tax	tax	NOUN
ftr-405	291	9	.	.	PUNCT
ftr-405	292	1	its	its	PRON
ftr-405	292	2	base	base	NOUN
ftr-405	292	3	is	be	AUX
ftr-405	292	4	the	the	DET
ftr-405	292	5	value	value	NOUN
ftr-405	292	6	of	of	ADP
ftr-405	292	7	goods	good	NOUN
ftr-405	292	8	or53	or53	PROPN
ftr-405	292	9	services	service	NOUN
ftr-405	292	10	and	and	CCONJ
ftr-405	292	11	the	the	DET
ftr-405	292	12	taxable	taxable	ADJ
ftr-405	292	13	event	event	NOUN
ftr-405	292	14	is	be	AUX
ftr-405	292	15	delivery	delivery	NOUN
ftr-405	292	16	of	of	ADP
ftr-405	292	17	goods	good	NOUN
ftr-405	292	18	or	or	CCONJ
ftr-405	292	19	services	service	NOUN
ftr-405	292	20	for	for	ADP
ftr-405	292	21	compensation	compensation	NOUN
ftr-405	292	22	.	.	PUNCT
ftr-405	293	1	the	the	DET
ftr-405	293	2	statute	statute	NOUN
ftr-405	293	3	allows	allow	VERB
ftr-405	293	4	a	a	DET
ftr-405	293	5	credit	credit	NOUN
ftr-405	293	6	for	for	ADP
ftr-405	293	7	the	the	DET
ftr-405	293	8	turnover	turnover	NOUN
ftr-405	293	9	tax	tax	NOUN
ftr-405	293	10	paid	pay	VERB
ftr-405	293	11	earlier	early	ADV
ftr-405	293	12	in54	in54	PROPN
ftr-405	293	13	the	the	DET
ftr-405	293	14	delivery	delivery	NOUN
ftr-405	293	15	process	process	NOUN
ftr-405	293	16	if	if	SCONJ
ftr-405	293	17	the	the	DET
ftr-405	293	18	taxpayer	taxpayer	NOUN
ftr-405	293	19	received	receive	VERB
ftr-405	293	20	the	the	DET
ftr-405	293	21	goods	good	NOUN
ftr-405	293	22	or	or	CCONJ
ftr-405	293	23	services	service	NOUN
ftr-405	293	24	for	for	ADP
ftr-405	293	25	further	further	ADJ
ftr-405	293	26	distribution	distribution	NOUN
ftr-405	293	27	.	.	PUNCT
ftr-405	294	1	accordingly	accordingly	ADV
ftr-405	294	2	,	,	PUNCT
ftr-405	294	3	the	the	DET
ftr-405	294	4	burden	burden	NOUN
ftr-405	294	5	of	of	ADP
ftr-405	294	6	the	the	DET
ftr-405	294	7	turnover	turnover	NOUN
ftr-405	294	8	tax	tax	NOUN
ftr-405	294	9	falls	fall	VERB
ftr-405	294	10	upon	upon	SCONJ
ftr-405	294	11	the55	the55	NOUN
ftr-405	294	12	ultimate	ultimate	ADJ
ftr-405	294	13	consumer	consumer	NOUN
ftr-405	294	14	because	because	SCONJ
ftr-405	294	15	the	the	DET
ftr-405	294	16	tax	tax	NOUN
ftr-405	294	17	becomes	become	VERB
ftr-405	294	18	part	part	NOUN
ftr-405	294	19	of	of	ADP
ftr-405	294	20	the	the	DET
ftr-405	294	21	price	price	NOUN
ftr-405	294	22	.	.	PUNCT
ftr-405	295	1	the	the	DET
ftr-405	295	2	turnover56	turnover56	PROPN
ftr-405	295	3	tax	tax	NOUN
ftr-405	295	4	is	be	AUX
ftr-405	295	5	a	a	DET
ftr-405	295	6	consumption	consumption	NOUN
ftr-405	295	7	tax	tax	NOUN
ftr-405	295	8	like	like	ADP
ftr-405	295	9	the	the	DET
ftr-405	295	10	value	value	NOUN
ftr-405	295	11	added	add	VERB
ftr-405	295	12	tax	tax	NOUN
ftr-405	295	13	and	and	CCONJ
ftr-405	295	14	is	be	AUX
ftr-405	295	15	comparable	comparable	ADJ
ftr-405	295	16	to	to	PART
ftr-405	295	17	sales57	sales57	VERB
ftr-405	295	18	taxes	taxis	NOUN
ftr-405	295	19	common	common	ADJ
ftr-405	295	20	to	to	ADP
ftr-405	295	21	almost	almost	ADV
ftr-405	295	22	all	all	PRON
ftr-405	295	23	states	state	NOUN
ftr-405	295	24	in	in	ADP
ftr-405	295	25	the	the	DET
ftr-405	295	26	united	united	PROPN
ftr-405	295	27	states.58	states.58	PROPN
ftr-405	295	28	by	by	ADP
ftr-405	295	29	comparison	comparison	NOUN
ftr-405	295	30	,	,	PUNCT
ftr-405	295	31	the	the	DET
ftr-405	295	32	united	united	PROPN
ftr-405	295	33	states	states	PROPN
ftr-405	295	34	integrates	integrate	VERB
ftr-405	295	35	its	its	PRON
ftr-405	295	36	individual	individual	ADJ
ftr-405	295	37	and	and	CCONJ
ftr-405	295	38	corporate	corporate	ADJ
ftr-405	295	39	income	income	NOUN
ftr-405	295	40	taxes	taxis	NOUN
ftr-405	295	41	into	into	ADP
ftr-405	295	42	a	a	DET
ftr-405	295	43	single	single	ADJ
ftr-405	295	44	taxing	tax	VERB
ftr-405	295	45	structure	structure	NOUN
ftr-405	295	46	under	under	ADP
ftr-405	295	47	the	the	DET
ftr-405	295	48	internal	internal	ADJ
ftr-405	295	49	revenue	revenue	NOUN
ftr-405	295	50	code	code	NOUN
ftr-405	295	51	.	.	PUNCT
ftr-405	296	1	nevertheless	nevertheless	ADV
ftr-405	296	2	,	,	PUNCT
ftr-405	296	3	the	the	DET
ftr-405	296	4	distinction	distinction	NOUN
ftr-405	296	5	between	between	ADP
ftr-405	296	6	one	one	NUM
ftr-405	296	7	taxing	tax	VERB
ftr-405	296	8	statute	statute	NOUN
ftr-405	296	9	and59	and59	PROPN
ftr-405	296	10	two	two	NUM
ftr-405	296	11	is	be	AUX
ftr-405	296	12	insignificant	insignificant	ADJ
ftr-405	296	13	.	.	PUNCT
ftr-405	297	1	the	the	DET
ftr-405	297	2	code	code	NOUN
ftr-405	297	3	applies	apply	VERB
ftr-405	297	4	one	one	NUM
ftr-405	297	5	set	set	NOUN
ftr-405	297	6	of	of	ADP
ftr-405	297	7	rates	rate	NOUN
ftr-405	297	8	to	to	ADP
ftr-405	297	9	individuals	individual	NOUN
ftr-405	297	10	and	and	CCONJ
ftr-405	297	11	a60	a60	PROPN
ftr-405	297	12	6	6	NUM
ftr-405	297	13	1	1	NUM
ftr-405	297	14	different	different	ADJ
ftr-405	297	15	set	set	NOUN
ftr-405	297	16	to	to	ADP
ftr-405	297	17	corporations	corporation	NOUN
ftr-405	297	18	.	.	PUNCT
ftr-405	298	1	numerous	numerous	ADJ
ftr-405	298	2	other	other	ADJ
ftr-405	298	3	differences	difference	NOUN
ftr-405	298	4	between	between	ADP
ftr-405	298	5	the	the	DET
ftr-405	298	6	rules62	rules62	ADJ
ftr-405	298	7	applicable	applicable	ADJ
ftr-405	298	8	to	to	ADP
ftr-405	298	9	individuals	individual	NOUN
ftr-405	298	10	and	and	CCONJ
ftr-405	298	11	those	those	PRON
ftr-405	298	12	applicable	applicable	ADJ
ftr-405	298	13	to	to	ADP
ftr-405	298	14	corporations	corporation	NOUN
ftr-405	298	15	permeate	permeate	VERB
ftr-405	298	16	chapter	chapter	NOUN
ftr-405	298	17	1	1	NUM
ftr-405	298	18	of	of	ADP
ftr-405	298	19	the	the	DET
ftr-405	298	20	code	code	NOUN
ftr-405	298	21	.	.	PUNCT
ftr-405	299	1	for	for	ADP
ftr-405	299	2	example	example	NOUN
ftr-405	299	3	,	,	PUNCT
ftr-405	299	4	differing	differing	ADJ
ftr-405	299	5	rules	rule	NOUN
ftr-405	299	6	apply	apply	VERB
ftr-405	299	7	to	to	ADP
ftr-405	299	8	various	various	ADJ
ftr-405	299	9	classes	class	NOUN
ftr-405	299	10	of	of	ADP
ftr-405	299	11	deductions	deduction	NOUN
ftr-405	299	12	for	for	ADP
ftr-405	299	13	individuals	individual	NOUN
ftr-405	299	14	,	,	PUNCT
ftr-405	299	15	but	but	CCONJ
ftr-405	299	16	not	not	PART
ftr-405	299	17	corporations	corporation	NOUN
ftr-405	299	18	,	,	PUNCT
ftr-405	299	19	as	as	ADP
ftr-405	299	20	all	all	DET
ftr-405	299	21	corporate	corporate	ADJ
ftr-405	299	22	269	269	NUM
ftr-405	299	23	horizontal	horizontal	ADJ
ftr-405	299	24	and	and	CCONJ
ftr-405	299	25	vertical	vertical	ADJ
ftr-405	299	26	equity	equity	NOUN
ftr-405	299	27	in	in	ADP
ftr-405	299	28	taxation	taxation	NOUN
ftr-405	300	1	[	[	X
ftr-405	300	2	vol.7:5	vol.7:5	PROPN
ftr-405	300	3	63	63	NUM
ftr-405	300	4	.	.	PUNCT
ftr-405	301	1	irc	irc	AUX
ftr-405	301	2	§	§	PROPN
ftr-405	301	3	62	62	NUM
ftr-405	301	4	applies	apply	VERB
ftr-405	301	5	only	only	ADV
ftr-405	301	6	to	to	ADP
ftr-405	301	7	individuals	individual	NOUN
ftr-405	301	8	and	and	CCONJ
ftr-405	301	9	allows	allow	VERB
ftr-405	301	10	certain	certain	ADJ
ftr-405	301	11	deductions	deduction	NOUN
ftr-405	301	12	for	for	ADP
ftr-405	301	13	individuals	individual	NOUN
ftr-405	301	14	as	as	ADP
ftr-405	301	15	adjustments	adjustment	NOUN
ftr-405	301	16	to	to	ADP
ftr-405	301	17	gross	gross	ADJ
ftr-405	301	18	income	income	NOUN
ftr-405	301	19	,	,	PUNCT
ftr-405	301	20	while	while	SCONJ
ftr-405	301	21	other	other	ADJ
ftr-405	301	22	deductions	deduction	NOUN
ftr-405	301	23	are	be	AUX
ftr-405	301	24	itemized	itemize	VERB
ftr-405	301	25	deductions	deduction	NOUN
ftr-405	301	26	allowable	allowable	ADJ
ftr-405	301	27	in	in	ADP
ftr-405	301	28	determining	determine	VERB
ftr-405	301	29	taxable	taxable	ADJ
ftr-405	301	30	income	income	NOUN
ftr-405	301	31	under	under	ADP
ftr-405	301	32	irc	irc	PROPN
ftr-405	301	33	§	§	PROPN
ftr-405	301	34	63	63	NUM
ftr-405	301	35	and	and	CCONJ
ftr-405	301	36	allowable	allowable	ADJ
ftr-405	301	37	only	only	ADV
ftr-405	301	38	if	if	SCONJ
ftr-405	301	39	the	the	DET
ftr-405	301	40	individual	individual	ADJ
ftr-405	301	41	elects	elect	NOUN
ftr-405	301	42	to	to	PART
ftr-405	301	43	itemize	itemize	VERB
ftr-405	301	44	.	.	PUNCT
ftr-405	302	1	individuals	individual	NOUN
ftr-405	302	2	itemize	itemize	VERB
ftr-405	302	3	if	if	SCONJ
ftr-405	302	4	the	the	DET
ftr-405	302	5	deductions	deduction	NOUN
ftr-405	302	6	allowable	allowable	ADJ
ftr-405	302	7	under	under	ADP
ftr-405	302	8	irc	irc	PROPN
ftr-405	302	9	§	§	PROPN
ftr-405	302	10	63	63	NUM
ftr-405	302	11	exceed	exceed	VERB
ftr-405	302	12	in	in	ADP
ftr-405	302	13	the	the	DET
ftr-405	302	14	aggregate	aggregate	NOUN
ftr-405	302	15	the	the	DET
ftr-405	302	16	standard	standard	ADJ
ftr-405	302	17	deduction	deduction	NOUN
ftr-405	302	18	amount	amount	NOUN
ftr-405	302	19	under	under	ADP
ftr-405	302	20	irc	irc	PROPN
ftr-405	302	21	§	§	PROPN
ftr-405	302	22	63(c	63(c	NUM
ftr-405	302	23	)	)	PUNCT
ftr-405	302	24	.	.	PUNCT
ftr-405	303	1	corporations	corporation	NOUN
ftr-405	303	2	’	'	PUNCT
ftr-405	303	3	deductions	deduction	NOUN
ftr-405	303	4	are	be	AUX
ftr-405	303	5	allowable	allowable	ADJ
ftr-405	303	6	in	in	ADP
ftr-405	303	7	arriving	arrive	VERB
ftr-405	303	8	at	at	ADP
ftr-405	303	9	taxable	taxable	ADJ
ftr-405	303	10	income	income	NOUN
ftr-405	303	11	under	under	ADP
ftr-405	303	12	§	§	PROPN
ftr-405	303	13	63	63	NUM
ftr-405	303	14	with	with	ADP
ftr-405	303	15	no	no	DET
ftr-405	303	16	election	election	NOUN
ftr-405	303	17	to	to	PART
ftr-405	303	18	itemize	itemize	VERB
ftr-405	303	19	and	and	CCONJ
ftr-405	303	20	no	no	DET
ftr-405	303	21	standard	standard	ADJ
ftr-405	303	22	deduction	deduction	NOUN
ftr-405	303	23	as	as	ADP
ftr-405	303	24	an	an	DET
ftr-405	303	25	alternative	alternative	NOUN
ftr-405	303	26	.	.	PUNCT
ftr-405	304	1	64	64	NUM
ftr-405	304	2	.	.	PUNCT
ftr-405	305	1	irc	irc	PROPN
ftr-405	305	2	§	§	PROPN
ftr-405	305	3	151	151	NUM
ftr-405	305	4	.	.	PUNCT
ftr-405	305	5	65	65	NUM
ftr-405	305	6	.	.	PUNCT
ftr-405	306	1	irc	irc	PROPN
ftr-405	306	2	§	§	PROPN
ftr-405	306	3	1(h	1(h	NUM
ftr-405	306	4	)	)	PUNCT
ftr-405	306	5	.	.	PUNCT
ftr-405	307	1	66	66	NUM
ftr-405	307	2	.	.	PUNCT
ftr-405	308	1	kstg	kstg	PROPN
ftr-405	308	2	§	§	PROPN
ftr-405	308	3	1	1	NUM
ftr-405	308	4	.	.	SYM
ftr-405	308	5	67	67	NUM
ftr-405	308	6	.	.	PUNCT
ftr-405	308	7	subchapter	subchapter	PROPN
ftr-405	308	8	s	s	PROPN
ftr-405	308	9	of	of	ADP
ftr-405	308	10	the	the	DET
ftr-405	308	11	code	code	NOUN
ftr-405	308	12	,	,	PUNCT
ftr-405	308	13	irc	irc	ADV
ftr-405	308	14	§	§	PROPN
ftr-405	308	15	1361	1361	NUM
ftr-405	308	16	et	et	PROPN
ftr-405	308	17	seq	seq	PROPN
ftr-405	308	18	.	.	PUNCT
ftr-405	309	1	corporations	corporation	NOUN
ftr-405	309	2	that	that	PRON
ftr-405	309	3	may	may	AUX
ftr-405	309	4	elect	elect	VERB
ftr-405	309	5	to	to	PART
ftr-405	309	6	be	be	AUX
ftr-405	309	7	s	s	NOUN
ftr-405	309	8	corporations	corporation	NOUN
ftr-405	309	9	would	would	AUX
ftr-405	309	10	not	not	PART
ftr-405	309	11	operate	operate	VERB
ftr-405	309	12	in	in	ADP
ftr-405	309	13	corporate	corporate	ADJ
ftr-405	309	14	form	form	NOUN
ftr-405	309	15	in	in	ADP
ftr-405	309	16	germany	germany	PROPN
ftr-405	309	17	at	at	ADV
ftr-405	309	18	all	all	ADV
ftr-405	309	19	.	.	PUNCT
ftr-405	310	1	most	most	ADV
ftr-405	310	2	likely	likely	ADJ
ftr-405	310	3	they	they	PRON
ftr-405	310	4	would	would	AUX
ftr-405	310	5	be	be	AUX
ftr-405	310	6	limited	limited	ADJ
ftr-405	310	7	liability	liability	NOUN
ftr-405	310	8	companies	company	NOUN
ftr-405	310	9	(	(	PUNCT
ftr-405	310	10	gemeinschaften	gemeinschaften	VERB
ftr-405	310	11	mit	mit	PROPN
ftr-405	310	12	beschränkter	beschränkter	PROPN
ftr-405	310	13	haftung	haftung	PROPN
ftr-405	310	14	)	)	PUNCT
ftr-405	310	15	with	with	ADP
ftr-405	310	16	stock	stock	NOUN
ftr-405	310	17	companies	company	NOUN
ftr-405	310	18	(	(	PUNCT
ftr-405	310	19	other	other	ADJ
ftr-405	310	20	than	than	ADP
ftr-405	310	21	limited	limited	ADJ
ftr-405	310	22	partnerships	partnership	NOUN
ftr-405	310	23	on	on	ADP
ftr-405	310	24	shares	share	NOUN
ftr-405	310	25	–	–	PUNCT
ftr-405	310	26	kommanditgesellschaften	kommanditgesellschaften	VERB
ftr-405	310	27	auf	auf	PROPN
ftr-405	310	28	aktien	aktien	NOUN
ftr-405	310	29	)	)	PUNCT
ftr-405	310	30	being	be	AUX
ftr-405	310	31	only	only	ADV
ftr-405	310	32	large	large	ADJ
ftr-405	310	33	,	,	PUNCT
ftr-405	310	34	publicly	publicly	ADV
ftr-405	310	35	traded	trade	VERB
ftr-405	310	36	entities	entity	NOUN
ftr-405	310	37	in	in	ADP
ftr-405	310	38	germany	germany	PROPN
ftr-405	310	39	.	.	PUNCT
ftr-405	311	1	68	68	NUM
ftr-405	311	2	.	.	PUNCT
ftr-405	312	1	german	german	ADJ
ftr-405	312	2	limited	limited	ADJ
ftr-405	312	3	liability	liability	NOUN
ftr-405	312	4	companies	company	NOUN
ftr-405	312	5	are	be	AUX
ftr-405	312	6	gemeinschaften	gemeinschaften	VERB
ftr-405	312	7	mit	mit	PROPN
ftr-405	312	8	beschränkter	beschränkter	PROPN
ftr-405	312	9	haftung	haftung	PROPN
ftr-405	312	10	(	(	PUNCT
ftr-405	312	11	gmbh	gmbh	PROPN
ftr-405	312	12	)	)	PUNCT
ftr-405	312	13	.	.	PUNCT
ftr-405	313	1	while	while	SCONJ
ftr-405	313	2	they	they	PRON
ftr-405	313	3	are	be	AUX
ftr-405	313	4	statutory	statutory	ADJ
ftr-405	313	5	entities	entity	NOUN
ftr-405	313	6	in	in	ADP
ftr-405	313	7	germany	germany	PROPN
ftr-405	313	8	as	as	SCONJ
ftr-405	313	9	they	they	PRON
ftr-405	313	10	are	be	AUX
ftr-405	313	11	in	in	ADP
ftr-405	313	12	the	the	DET
ftr-405	313	13	u.s	u.s	PROPN
ftr-405	313	14	.	.	PROPN
ftr-405	313	15	,	,	PUNCT
ftr-405	313	16	federal	federal	ADJ
ftr-405	313	17	law	law	NOUN
ftr-405	313	18	authorizes	authorize	VERB
ftr-405	313	19	and	and	CCONJ
ftr-405	313	20	governs	govern	VERB
ftr-405	313	21	them	they	PRON
ftr-405	313	22	in	in	ADP
ftr-405	313	23	germany	germany	PROPN
ftr-405	313	24	.	.	PUNCT
ftr-405	314	1	see	see	VERB
ftr-405	314	2	generally	generally	ADV
ftr-405	314	3	the	the	DET
ftr-405	314	4	law	law	NOUN
ftr-405	314	5	governing	govern	VERB
ftr-405	314	6	limited	limited	ADJ
ftr-405	314	7	liability	liability	NOUN
ftr-405	314	8	companies	company	NOUN
ftr-405	314	9	of	of	ADP
ftr-405	314	10	aug	aug	PROPN
ftr-405	314	11	.	.	PROPN
ftr-405	314	12	1	1	NUM
ftr-405	314	13	,	,	PUNCT
ftr-405	314	14	1986	1986	NUM
ftr-405	314	15	,	,	PUNCT
ftr-405	314	16	most	most	ADV
ftr-405	314	17	recently	recently	ADV
ftr-405	314	18	amended	amend	VERB
ftr-405	314	19	july	july	PROPN
ftr-405	314	20	19	19	NUM
ftr-405	314	21	,	,	PUNCT
ftr-405	314	22	2002	2002	NUM
ftr-405	314	23	(	(	PUNCT
ftr-405	314	24	gmbhg	gmbhg	VERB
ftr-405	314	25	in	in	ADP
ftr-405	314	26	the	the	DET
ftr-405	314	27	following	following	NOUN
ftr-405	314	28	)	)	PUNCT
ftr-405	314	29	.	.	PUNCT
ftr-405	315	1	69	69	NUM
ftr-405	315	2	.	.	PUNCT
ftr-405	315	3	kommanditgesellschaften	kommanditgesellschaften	VERB
ftr-405	315	4	auf	auf	PROPN
ftr-405	315	5	aktien	aktien	NOUN
ftr-405	315	6	.	.	PUNCT
ftr-405	316	1	70	70	NUM
ftr-405	316	2	.	.	PUNCT
ftr-405	317	1	subchapter	subchapter	NOUN
ftr-405	317	2	k	k	PROPN
ftr-405	317	3	of	of	ADP
ftr-405	317	4	the	the	DET
ftr-405	317	5	code	code	NOUN
ftr-405	317	6	,	,	PUNCT
ftr-405	317	7	irc	irc	PROPN
ftr-405	317	8	§	§	PROPN
ftr-405	317	9	701	701	NUM
ftr-405	317	10	et	et	PROPN
ftr-405	317	11	seq	seq	PROPN
ftr-405	317	12	.	.	PUNCT
ftr-405	318	1	governs	govern	VERB
ftr-405	318	2	partnerships	partnership	NOUN
ftr-405	318	3	,	,	PUNCT
ftr-405	318	4	both	both	PRON
ftr-405	318	5	general	general	ADJ
ftr-405	318	6	and	and	CCONJ
ftr-405	318	7	limited	limited	ADJ
ftr-405	318	8	,	,	PUNCT
ftr-405	318	9	and	and	CCONJ
ftr-405	318	10	provides	provide	VERB
ftr-405	318	11	for	for	ADP
ftr-405	318	12	full	full	ADJ
ftr-405	318	13	tax	tax	NOUN
ftr-405	318	14	transparency	transparency	NOUN
ftr-405	318	15	so	so	SCONJ
ftr-405	318	16	that	that	SCONJ
ftr-405	318	17	the	the	DET
ftr-405	318	18	entities	entity	NOUN
ftr-405	318	19	’	'	PUNCT
ftr-405	318	20	owners	owner	NOUN
ftr-405	318	21	are	be	AUX
ftr-405	318	22	taxable	taxable	ADJ
ftr-405	318	23	on	on	ADP
ftr-405	318	24	their	their	PRON
ftr-405	318	25	shares	share	NOUN
ftr-405	318	26	of	of	ADP
ftr-405	318	27	the	the	DET
ftr-405	318	28	entities	entity	NOUN
ftr-405	318	29	’	'	PUNCT
ftr-405	318	30	income	income	NOUN
ftr-405	318	31	and	and	CCONJ
ftr-405	318	32	the	the	DET
ftr-405	318	33	entities	entity	NOUN
ftr-405	318	34	are	be	AUX
ftr-405	318	35	not	not	PART
ftr-405	318	36	taxable	taxable	ADJ
ftr-405	318	37	.	.	PUNCT
ftr-405	319	1	regs	reg	NOUN
ftr-405	319	2	.	.	PUNCT
ftr-405	320	1	§	§	PROPN
ftr-405	320	2	301.7701	301.7701	NUM
ftr-405	320	3	-	-	SYM
ftr-405	320	4	3	3	NUM
ftr-405	320	5	classifies	classify	VERB
ftr-405	320	6	u.s	u.s	PROPN
ftr-405	320	7	.	.	PROPN
ftr-405	320	8	limited	limited	ADJ
ftr-405	320	9	liability	liability	NOUN
ftr-405	320	10	companies	company	NOUN
ftr-405	320	11	as	as	ADP
ftr-405	320	12	partnerships	partnership	NOUN
ftr-405	320	13	for	for	ADP
ftr-405	320	14	federal	federal	ADJ
ftr-405	320	15	income	income	NOUN
ftr-405	320	16	tax	tax	NOUN
ftr-405	320	17	purposes	purpose	NOUN
ftr-405	320	18	but	but	CCONJ
ftr-405	320	19	classifies	classify	VERB
ftr-405	320	20	most	most	ADJ
ftr-405	320	21	foreign	foreign	ADJ
ftr-405	320	22	limited	limited	ADJ
ftr-405	320	23	liability	liability	NOUN
ftr-405	320	24	entities	entity	NOUN
ftr-405	320	25	as	as	ADP
ftr-405	320	26	associations	association	NOUN
ftr-405	320	27	taxable	taxable	ADJ
ftr-405	320	28	as	as	ADP
ftr-405	320	29	corporations	corporation	NOUN
ftr-405	320	30	for	for	ADP
ftr-405	320	31	u.	u.	PROPN
ftr-405	320	32	s.	s.	PROPN
ftr-405	320	33	tax	tax	NOUN
ftr-405	320	34	purposes	purpose	NOUN
ftr-405	320	35	.	.	PUNCT
ftr-405	321	1	u.s	u.s	PROPN
ftr-405	321	2	.	.	PROPN
ftr-405	321	3	partnerships	partnership	NOUN
ftr-405	321	4	and	and	CCONJ
ftr-405	321	5	limited	limited	ADJ
ftr-405	321	6	liability	liability	NOUN
ftr-405	321	7	companies	company	NOUN
ftr-405	321	8	may	may	AUX
ftr-405	321	9	elect	elect	VERB
ftr-405	321	10	to	to	PART
ftr-405	321	11	be	be	AUX
ftr-405	321	12	associations	association	NOUN
ftr-405	321	13	taxable	taxable	ADJ
ftr-405	321	14	as	as	ADP
ftr-405	321	15	corporations	corporation	NOUN
ftr-405	321	16	,	,	PUNCT
ftr-405	321	17	and	and	CCONJ
ftr-405	321	18	foreign	foreign	ADJ
ftr-405	321	19	limited	limited	ADJ
ftr-405	321	20	liability	liability	NOUN
ftr-405	321	21	companies	company	NOUN
ftr-405	321	22	,	,	PUNCT
ftr-405	321	23	including	include	VERB
ftr-405	321	24	the	the	DET
ftr-405	321	25	german	german	ADJ
ftr-405	321	26	gmbh	gmbh	NOUN
ftr-405	321	27	,	,	PUNCT
ftr-405	321	28	may	may	AUX
ftr-405	321	29	elect	elect	VERB
ftr-405	321	30	to	to	PART
ftr-405	321	31	be	be	AUX
ftr-405	321	32	partnerships	partnership	NOUN
ftr-405	321	33	for	for	ADP
ftr-405	321	34	u.s	u.s	PROPN
ftr-405	321	35	.	.	PROPN
ftr-405	321	36	tax	tax	NOUN
ftr-405	321	37	purposes	purpose	NOUN
ftr-405	321	38	.	.	PUNCT
ftr-405	322	1	regs	reg	NOUN
ftr-405	322	2	.	.	PUNCT
ftr-405	323	1	§	§	PROPN
ftr-405	323	2	301.7701	301.7701	NUM
ftr-405	323	3	-	-	SYM
ftr-405	323	4	3(c	3(c	NUM
ftr-405	323	5	)	)	PUNCT
ftr-405	323	6	.	.	PUNCT
ftr-405	324	1	partnerships	partnership	NOUN
ftr-405	324	2	and	and	CCONJ
ftr-405	324	3	limited	limited	ADJ
ftr-405	324	4	liability	liability	NOUN
ftr-405	324	5	companies	company	NOUN
ftr-405	324	6	that	that	PRON
ftr-405	324	7	are	be	AUX
ftr-405	324	8	publicly	publicly	ADV
ftr-405	324	9	traded	trade	VERB
ftr-405	324	10	and	and	CCONJ
ftr-405	324	11	engage	engage	VERB
ftr-405	324	12	in	in	ADP
ftr-405	324	13	the	the	DET
ftr-405	324	14	active	active	ADJ
ftr-405	324	15	conduct	conduct	NOUN
ftr-405	324	16	of	of	ADP
ftr-405	324	17	business	business	NOUN
ftr-405	324	18	rather	rather	ADV
ftr-405	324	19	than	than	ADP
ftr-405	324	20	investment	investment	NOUN
ftr-405	324	21	deductions	deduction	NOUN
ftr-405	324	22	are	be	AUX
ftr-405	324	23	fundamentally	fundamentally	ADV
ftr-405	324	24	trade	trade	NOUN
ftr-405	324	25	or	or	CCONJ
ftr-405	324	26	business	business	NOUN
ftr-405	324	27	deductions	deduction	NOUN
ftr-405	324	28	;	;	PUNCT
ftr-405	324	29	individuals63	individuals63	NOUN
ftr-405	324	30	receive	receive	VERB
ftr-405	324	31	an	an	DET
ftr-405	324	32	allowance	allowance	NOUN
ftr-405	324	33	for	for	ADP
ftr-405	324	34	personal	personal	ADJ
ftr-405	324	35	exemptions	exemption	NOUN
ftr-405	324	36	and	and	CCONJ
ftr-405	324	37	corporations	corporation	NOUN
ftr-405	324	38	do	do	VERB
ftr-405	324	39	not	not	PART
ftr-405	324	40	;	;	PUNCT
ftr-405	324	41	and64	and64	ADP
ftr-405	324	42	a	a	DET
ftr-405	324	43	reduced	reduced	ADJ
ftr-405	324	44	rate	rate	NOUN
ftr-405	324	45	of	of	ADP
ftr-405	324	46	tax	tax	NOUN
ftr-405	324	47	applies	apply	VERB
ftr-405	324	48	to	to	ADP
ftr-405	324	49	individuals	individual	NOUN
ftr-405	324	50	’	'	PUNCT
ftr-405	324	51	long	long	ADJ
ftr-405	324	52	term	term	NOUN
ftr-405	324	53	capital	capital	NOUN
ftr-405	324	54	gains	gain	NOUN
ftr-405	324	55	.	.	PUNCT
ftr-405	325	1	the65	the65	ADJ
ftr-405	325	2	german	german	ADJ
ftr-405	325	3	company	company	NOUN
ftr-405	325	4	income	income	NOUN
ftr-405	325	5	tax	tax	NOUN
ftr-405	325	6	has	have	VERB
ftr-405	325	7	a	a	DET
ftr-405	325	8	much	much	ADV
ftr-405	325	9	broader	broad	ADJ
ftr-405	325	10	reach	reach	NOUN
ftr-405	325	11	than	than	SCONJ
ftr-405	325	12	does	do	VERB
ftr-405	325	13	the	the	DET
ftr-405	325	14	u.s	u.s	PROPN
ftr-405	325	15	.	.	PROPN
ftr-405	325	16	corporate	corporate	ADJ
ftr-405	325	17	income	income	NOUN
ftr-405	325	18	tax	tax	NOUN
ftr-405	325	19	.	.	PUNCT
ftr-405	326	1	all	all	DET
ftr-405	326	2	corporations	corporation	NOUN
ftr-405	326	3	in	in	ADP
ftr-405	326	4	germany	germany	PROPN
ftr-405	326	5	are	be	AUX
ftr-405	326	6	subject	subject	ADJ
ftr-405	326	7	to	to	ADP
ftr-405	326	8	tax	tax	NOUN
ftr-405	326	9	at	at	ADP
ftr-405	326	10	corporate	corporate	ADJ
ftr-405	326	11	level	level	NOUN
ftr-405	326	12	,	,	PUNCT
ftr-405	326	13	while	while	SCONJ
ftr-405	326	14	corporations	corporation	NOUN
ftr-405	326	15	meeting	meet	VERB
ftr-405	326	16	specific	specific	ADJ
ftr-405	326	17	ownership6	ownership6	PROPN
ftr-405	326	18	6	6	NUM
ftr-405	326	19	requirements	requirement	NOUN
ftr-405	326	20	in	in	ADP
ftr-405	326	21	the	the	DET
ftr-405	326	22	u.s	u.s	PROPN
ftr-405	326	23	.	.	PROPN
ftr-405	326	24	may	may	AUX
ftr-405	326	25	elect	elect	VERB
ftr-405	326	26	tax	tax	NOUN
ftr-405	326	27	transparency	transparency	NOUN
ftr-405	326	28	,	,	PUNCT
ftr-405	326	29	so	so	SCONJ
ftr-405	326	30	that	that	SCONJ
ftr-405	326	31	their	their	PRON
ftr-405	326	32	owners	owner	NOUN
ftr-405	326	33	are	be	AUX
ftr-405	326	34	subject	subject	ADJ
ftr-405	326	35	to	to	ADP
ftr-405	326	36	tax	tax	NOUN
ftr-405	326	37	on	on	ADP
ftr-405	326	38	the	the	DET
ftr-405	326	39	entities	entity	NOUN
ftr-405	326	40	’	'	PUNCT
ftr-405	326	41	income	income	NOUN
ftr-405	326	42	rather	rather	ADV
ftr-405	326	43	than	than	ADP
ftr-405	326	44	the	the	DET
ftr-405	326	45	entities	entity	NOUN
ftr-405	326	46	themselves.67	themselves.67	VERB
ftr-405	326	47	the	the	DET
ftr-405	326	48	german	german	ADJ
ftr-405	326	49	tax	tax	NOUN
ftr-405	326	50	applies	apply	VERB
ftr-405	326	51	as	as	ADV
ftr-405	326	52	well	well	ADV
ftr-405	326	53	to	to	ADP
ftr-405	326	54	all	all	DET
ftr-405	326	55	entities	entity	NOUN
ftr-405	326	56	that	that	PRON
ftr-405	326	57	enjoy	enjoy	VERB
ftr-405	326	58	any	any	DET
ftr-405	326	59	form	form	NOUN
ftr-405	326	60	of	of	ADP
ftr-405	326	61	limited	limited	ADJ
ftr-405	326	62	liability	liability	NOUN
ftr-405	326	63	,	,	PUNCT
ftr-405	326	64	including	include	VERB
ftr-405	326	65	limited	limited	ADJ
ftr-405	326	66	liability	liability	NOUN
ftr-405	326	67	companies	company	NOUN
ftr-405	326	68	and	and	CCONJ
ftr-405	326	69	limited	limited	ADJ
ftr-405	326	70	partnerships	partnership	NOUN
ftr-405	326	71	on68	on68	PROPN
ftr-405	326	72	shares	share	NOUN
ftr-405	326	73	.	.	PUNCT
ftr-405	327	1	most	most	ADJ
ftr-405	327	2	similar	similar	ADJ
ftr-405	327	3	entities	entity	NOUN
ftr-405	327	4	in	in	ADP
ftr-405	327	5	the	the	DET
ftr-405	327	6	united	united	PROPN
ftr-405	327	7	states	states	PROPN
ftr-405	327	8	such	such	ADJ
ftr-405	327	9	as	as	ADP
ftr-405	327	10	limited	limited	ADJ
ftr-405	327	11	liability69	liability69	NOUN
ftr-405	327	12	companies	company	NOUN
ftr-405	327	13	and	and	CCONJ
ftr-405	327	14	limited	limited	ADJ
ftr-405	327	15	partnerships	partnership	NOUN
ftr-405	327	16	are	be	AUX
ftr-405	327	17	transparent	transparent	ADJ
ftr-405	327	18	for	for	ADP
ftr-405	327	19	federal	federal	ADJ
ftr-405	327	20	income	income	NOUN
ftr-405	327	21	tax	tax	NOUN
ftr-405	327	22	purposes	purpose	NOUN
ftr-405	327	23	but	but	CCONJ
ftr-405	327	24	may	may	AUX
ftr-405	327	25	elect	elect	VERB
ftr-405	327	26	to	to	PART
ftr-405	327	27	be	be	AUX
ftr-405	327	28	taxed	tax	VERB
ftr-405	327	29	as	as	ADP
ftr-405	327	30	corporations.70	corporations.70	PROPN
ftr-405	327	31	2006	2006	NUM
ftr-405	327	32	]	]	PUNCT
ftr-405	327	33	florida	florida	PROPN
ftr-405	327	34	tax	tax	PROPN
ftr-405	327	35	review	review	NOUN
ftr-405	327	36	270	270	NUM
ftr-405	327	37	activities	activity	NOUN
ftr-405	327	38	are	be	AUX
ftr-405	327	39	treated	treat	VERB
ftr-405	327	40	as	as	ADP
ftr-405	327	41	corporations	corporation	NOUN
ftr-405	327	42	for	for	ADP
ftr-405	327	43	tax	tax	NOUN
ftr-405	327	44	purposes	purpose	NOUN
ftr-405	327	45	.	.	PUNCT
ftr-405	328	1	irc	irc	PROPN
ftr-405	328	2	§	§	PROPN
ftr-405	328	3	7704	7704	NUM
ftr-405	328	4	.	.	PUNCT
ftr-405	329	1	regs	reg	NOUN
ftr-405	329	2	.	.	PUNCT
ftr-405	330	1	§	§	PROPN
ftr-405	330	2	301.7701	301.7701	NUM
ftr-405	330	3	-	-	SYM
ftr-405	330	4	2	2	NUM
ftr-405	330	5	,	,	PUNCT
ftr-405	330	6	3	3	NUM
ftr-405	330	7	resolved	resolve	VERB
ftr-405	330	8	the	the	DET
ftr-405	330	9	classification	classification	NOUN
ftr-405	330	10	issue	issue	NOUN
ftr-405	330	11	in	in	ADP
ftr-405	330	12	the	the	DET
ftr-405	330	13	u.s	u.s	PROPN
ftr-405	330	14	.	.	PROPN
ftr-405	330	15	the	the	DET
ftr-405	330	16	issue	issue	NOUN
ftr-405	330	17	has	have	VERB
ftr-405	330	18	a	a	DET
ftr-405	330	19	fascinating	fascinating	ADJ
ftr-405	330	20	history	history	NOUN
ftr-405	330	21	in	in	ADP
ftr-405	330	22	the	the	DET
ftr-405	330	23	u.s	u.s	PROPN
ftr-405	330	24	.	.	PROPN
ftr-405	330	25	see	see	VERB
ftr-405	330	26	generally	generally	ADV
ftr-405	330	27	w	w	PROPN
ftr-405	330	28	illiam	illiam	PROPN
ftr-405	330	29	s.	s.	PROPN
ftr-405	330	30	mckee	mckee	PROPN
ftr-405	330	31	,	,	PUNCT
ftr-405	330	32	william	william	PROPN
ftr-405	330	33	f.	f.	PROPN
ftr-405	330	34	nelson	nelson	PROPN
ftr-405	330	35	&	&	CCONJ
ftr-405	330	36	robert	robert	PROPN
ftr-405	330	37	l.	l.	PROPN
ftr-405	330	38	whitmire	whitmire	PROPN
ftr-405	330	39	,	,	PUNCT
ftr-405	330	40	federal	federal	ADJ
ftr-405	330	41	taxation	taxation	NOUN
ftr-405	330	42	of	of	ADP
ftr-405	330	43	partnerships	partnership	NOUN
ftr-405	330	44	and	and	CCONJ
ftr-405	330	45	partners	partner	NOUN
ftr-405	330	46	¶	¶	VERB
ftr-405	330	47	3.06	3.06	NUM
ftr-405	330	48	-	-	SYM
ftr-405	330	49	3.07	3.07	NUM
ftr-405	330	50	(	(	PUNCT
ftr-405	330	51	1996	1996	NUM
ftr-405	330	52	)	)	PUNCT
ftr-405	330	53	.	.	PUNCT
ftr-405	331	1	71	71	NUM
ftr-405	331	2	.	.	PUNCT
ftr-405	331	3	currently	currently	ADV
ftr-405	331	4	pending	pende	VERB
ftr-405	331	5	before	before	SCONJ
ftr-405	331	6	congress	congress	PROPN
ftr-405	331	7	is	be	AUX
ftr-405	331	8	a	a	DET
ftr-405	331	9	proposal	proposal	NOUN
ftr-405	331	10	to	to	PART
ftr-405	331	11	replace	replace	VERB
ftr-405	331	12	the	the	DET
ftr-405	331	13	internal	internal	ADJ
ftr-405	331	14	revenue	revenue	NOUN
ftr-405	331	15	code	code	NOUN
ftr-405	331	16	with	with	ADP
ftr-405	331	17	a	a	DET
ftr-405	331	18	single	single	ADJ
ftr-405	331	19	,	,	PUNCT
ftr-405	331	20	national	national	ADJ
ftr-405	331	21	sales	sale	NOUN
ftr-405	331	22	tax	tax	NOUN
ftr-405	331	23	.	.	PUNCT
ftr-405	332	1	fair	fair	ADJ
ftr-405	332	2	tax	tax	PROPN
ftr-405	332	3	act	act	NOUN
ftr-405	332	4	of	of	ADP
ftr-405	332	5	2003	2003	NUM
ftr-405	332	6	,	,	PUNCT
ftr-405	332	7	h.r	h.r	PROPN
ftr-405	332	8	.	.	PROPN
ftr-405	332	9	2	2	NUM
ftr-405	332	10	,	,	PUNCT
ftr-405	332	11	5	5	NUM
ftr-405	332	12	(	(	PUNCT
ftr-405	332	13	108th	108th	ADJ
ftr-405	332	14	cong	cong	NOUN
ftr-405	332	15	.	.	PUNCT
ftr-405	333	1	1st	1st	ADJ
ftr-405	333	2	sess	sess	NOUN
ftr-405	333	3	.	.	PUNCT
ftr-405	333	4	)	)	PUNCT
ftr-405	333	5	.	.	PUNCT
ftr-405	334	1	see	see	VERB
ftr-405	334	2	william	william	PROPN
ftr-405	334	3	g.	g.	PROPN
ftr-405	334	4	gale	gale	PROPN
ftr-405	334	5	,	,	PUNCT
ftr-405	334	6	the	the	DET
ftr-405	334	7	national	national	ADJ
ftr-405	334	8	retail	retail	ADJ
ftr-405	334	9	sales	sale	NOUN
ftr-405	334	10	tax	tax	NOUN
ftr-405	334	11	:	:	PUNCT
ftr-405	334	12	what	what	PRON
ftr-405	334	13	would	would	AUX
ftr-405	334	14	the	the	DET
ftr-405	334	15	rate	rate	NOUN
ftr-405	334	16	have	have	VERB
ftr-405	334	17	to	to	PART
ftr-405	334	18	be	be	AUX
ftr-405	334	19	?	?	PUNCT
ftr-405	334	20	,	,	PUNCT
ftr-405	334	21	107	107	NUM
ftr-405	334	22	tax	tax	NOUN
ftr-405	334	23	notes	note	NOUN
ftr-405	334	24	889	889	NUM
ftr-405	334	25	(	(	PUNCT
ftr-405	334	26	2005	2005	NUM
ftr-405	334	27	)	)	PUNCT
ftr-405	334	28	(	(	PUNCT
ftr-405	334	29	explaining	explain	VERB
ftr-405	334	30	the	the	DET
ftr-405	334	31	tax	tax	NOUN
ftr-405	334	32	base	base	NOUN
ftr-405	334	33	and	and	CCONJ
ftr-405	334	34	presenting	present	VERB
ftr-405	334	35	economic	economic	ADJ
ftr-405	334	36	data	datum	NOUN
ftr-405	334	37	critical	critical	ADJ
ftr-405	334	38	of	of	ADP
ftr-405	334	39	the	the	DET
ftr-405	334	40	proposal	proposal	NOUN
ftr-405	334	41	)	)	PUNCT
ftr-405	334	42	.	.	PUNCT
ftr-405	335	1	see	see	AUX
ftr-405	335	2	generally	generally	ADV
ftr-405	335	3	rethinking	rethink	VERB
ftr-405	335	4	the	the	DET
ftr-405	335	5	tax	tax	NOUN
ftr-405	335	6	code	code	NOUN
ftr-405	335	7	,	,	PUNCT
ftr-405	335	8	hearing	hear	VERB
ftr-405	335	9	before	before	ADP
ftr-405	335	10	the	the	DET
ftr-405	335	11	joint	joint	ADJ
ftr-405	335	12	economic	economic	ADJ
ftr-405	335	13	committee	committee	NOUN
ftr-405	335	14	(	(	PUNCT
ftr-405	335	15	108th	108th	ADJ
ftr-405	335	16	cong	cong	NOUN
ftr-405	335	17	.	.	PUNCT
ftr-405	336	1	1st	1st	ADJ
ftr-405	336	2	sess	sess	NOUN
ftr-405	336	3	.	.	PUNCT
ftr-405	336	4	)	)	PUNCT
ftr-405	337	1	(	(	PUNCT
ftr-405	337	2	nov	nov	PROPN
ftr-405	337	3	.	.	PROPN
ftr-405	337	4	11	11	NUM
ftr-405	337	5	,	,	PUNCT
ftr-405	337	6	2003	2003	NUM
ftr-405	337	7	)	)	PUNCT
ftr-405	337	8	(	(	PUNCT
ftr-405	337	9	includes	include	VERB
ftr-405	337	10	statements	statement	NOUN
ftr-405	337	11	promoting	promote	VERB
ftr-405	337	12	and	and	CCONJ
ftr-405	337	13	opposing	oppose	VERB
ftr-405	337	14	the	the	DET
ftr-405	337	15	value	value	NOUN
ftr-405	337	16	added	add	VERB
ftr-405	337	17	tax	tax	NOUN
ftr-405	337	18	)	)	PUNCT
ftr-405	337	19	;	;	PUNCT
ftr-405	337	20	edward	edward	PROPN
ftr-405	337	21	j.	j.	PROPN
ftr-405	337	22	mccaffery	mccaffery	PROPN
ftr-405	337	23	,	,	PUNCT
ftr-405	337	24	a	a	DET
ftr-405	337	25	new	new	ADJ
ftr-405	337	26	understanding	understanding	NOUN
ftr-405	337	27	of	of	ADP
ftr-405	337	28	tax	tax	NOUN
ftr-405	337	29	,	,	PUNCT
ftr-405	337	30	103	103	NUM
ftr-405	337	31	mich	mich	X
ftr-405	337	32	.	.	PUNCT
ftr-405	338	1	l.	l.	PROPN
ftr-405	338	2	rev	rev	PROPN
ftr-405	338	3	.	.	PROPN
ftr-405	338	4	807	807	NUM
ftr-405	338	5	(	(	PUNCT
ftr-405	338	6	2005	2005	NUM
ftr-405	338	7	)	)	PUNCT
ftr-405	338	8	(	(	PUNCT
ftr-405	338	9	discussing	discuss	VERB
ftr-405	338	10	consumption	consumption	NOUN
ftr-405	338	11	taxes	taxis	NOUN
ftr-405	338	12	)	)	PUNCT
ftr-405	338	13	;	;	PUNCT
ftr-405	338	14	john	john	PROPN
ftr-405	338	15	k.	k.	PROPN
ftr-405	338	16	mcnulty	mcnulty	PROPN
ftr-405	338	17	,	,	PUNCT
ftr-405	338	18	flat	flat	ADJ
ftr-405	338	19	tax	tax	NOUN
ftr-405	338	20	,	,	PUNCT
ftr-405	338	21	consumption	consumption	NOUN
ftr-405	338	22	tax	tax	NOUN
ftr-405	338	23	,	,	PUNCT
ftr-405	338	24	consumption	consumption	NOUN
ftr-405	338	25	-	-	PUNCT
ftr-405	338	26	type	type	NOUN
ftr-405	338	27	income	income	NOUN
ftr-405	338	28	tax	tax	NOUN
ftr-405	338	29	proposals	proposal	NOUN
ftr-405	338	30	in	in	ADP
ftr-405	338	31	the	the	DET
ftr-405	338	32	united	united	PROPN
ftr-405	338	33	states	states	PROPN
ftr-405	338	34	:	:	PUNCT
ftr-405	338	35	a	a	DET
ftr-405	338	36	tax	tax	NOUN
ftr-405	338	37	policy	policy	NOUN
ftr-405	338	38	discussion	discussion	NOUN
ftr-405	338	39	of	of	ADP
ftr-405	338	40	fundamental	fundamental	ADJ
ftr-405	338	41	tax	tax	NOUN
ftr-405	338	42	reform	reform	NOUN
ftr-405	338	43	,	,	PUNCT
ftr-405	338	44	88	88	NUM
ftr-405	338	45	cal	cal	NOUN
ftr-405	338	46	.	.	PUNCT
ftr-405	339	1	l.	l.	PROPN
ftr-405	339	2	rev	rev	AUX
ftr-405	339	3	.	.	PROPN
ftr-405	339	4	2095	2095	NUM
ftr-405	339	5	(	(	PUNCT
ftr-405	339	6	2000	2000	NUM
ftr-405	339	7	)	)	PUNCT
ftr-405	339	8	(	(	PUNCT
ftr-405	339	9	discussing	discuss	VERB
ftr-405	339	10	various	various	ADJ
ftr-405	339	11	proposals	proposal	NOUN
ftr-405	339	12	for	for	ADP
ftr-405	339	13	reform	reform	NOUN
ftr-405	339	14	,	,	PUNCT
ftr-405	339	15	including	include	VERB
ftr-405	339	16	a	a	DET
ftr-405	339	17	value	value	NOUN
ftr-405	339	18	added	add	VERB
ftr-405	339	19	tax	tax	NOUN
ftr-405	339	20	)	)	PUNCT
ftr-405	339	21	.	.	PUNCT
ftr-405	340	1	72	72	X
ftr-405	340	2	.	.	PUNCT
ftr-405	341	1	see	see	VERB
ftr-405	341	2	infra	infra	NOUN
ftr-405	341	3	note	note	VERB
ftr-405	341	4	168	168	NUM
ftr-405	341	5	and	and	CCONJ
ftr-405	341	6	accompanying	accompany	VERB
ftr-405	341	7	text	text	NOUN
ftr-405	341	8	(	(	PUNCT
ftr-405	341	9	concerning	concern	VERB
ftr-405	341	10	whether	whether	SCONJ
ftr-405	341	11	a	a	DET
ftr-405	341	12	national	national	ADJ
ftr-405	341	13	consumption	consumption	NOUN
ftr-405	341	14	tax	tax	NOUN
ftr-405	341	15	might	might	AUX
ftr-405	341	16	be	be	AUX
ftr-405	341	17	unconstitutional	unconstitutional	ADJ
ftr-405	341	18	as	as	ADP
ftr-405	341	19	a	a	DET
ftr-405	341	20	prohibited	prohibit	VERB
ftr-405	341	21	direct	direct	ADJ
ftr-405	341	22	tax	tax	NOUN
ftr-405	341	23	)	)	PUNCT
ftr-405	341	24	.	.	PUNCT
ftr-405	342	1	73	73	NUM
ftr-405	342	2	.	.	PUNCT
ftr-405	343	1	only	only	ADV
ftr-405	343	2	alaska	alaska	PROPN
ftr-405	343	3	,	,	PUNCT
ftr-405	343	4	montana	montana	PROPN
ftr-405	343	5	,	,	PUNCT
ftr-405	343	6	new	new	PROPN
ftr-405	343	7	hampshire	hampshire	PROPN
ftr-405	343	8	and	and	CCONJ
ftr-405	343	9	oregon	oregon	PROPN
ftr-405	343	10	do	do	AUX
ftr-405	343	11	not	not	PART
ftr-405	343	12	impose	impose	VERB
ftr-405	343	13	a	a	DET
ftr-405	343	14	general	general	ADJ
ftr-405	343	15	,	,	PUNCT
ftr-405	343	16	statewide	statewide	ADJ
ftr-405	343	17	sales	sale	NOUN
ftr-405	343	18	tax	tax	NOUN
ftr-405	343	19	or	or	CCONJ
ftr-405	343	20	equivalent	equivalent	ADJ
ftr-405	343	21	.	.	PUNCT
ftr-405	344	1	2003	2003	NUM
ftr-405	344	2	all	all	PRON
ftr-405	344	3	states	state	VERB
ftr-405	344	4	tax	tax	NOUN
ftr-405	344	5	handbook	handbook	NOUN
ftr-405	344	6	¶	¶	PROPN
ftr-405	344	7	210	210	NUM
ftr-405	344	8	(	(	PUNCT
ftr-405	344	9	2003	2003	NUM
ftr-405	344	10	)	)	PUNCT
ftr-405	344	11	.	.	PUNCT
ftr-405	345	1	74	74	NUM
ftr-405	345	2	.	.	PUNCT
ftr-405	346	1	illinois	illinois	PROPN
ftr-405	346	2	uses	use	VERB
ftr-405	346	3	a	a	DET
ftr-405	346	4	retail	retail	ADJ
ftr-405	346	5	occupation	occupation	NOUN
ftr-405	346	6	tax	tax	NOUN
ftr-405	346	7	model	model	NOUN
ftr-405	346	8	and	and	CCONJ
ftr-405	346	9	delaware	delaware	PROPN
ftr-405	346	10	a	a	DET
ftr-405	346	11	gross	gross	ADJ
ftr-405	346	12	receipts	receipt	NOUN
ftr-405	346	13	model	model	NOUN
ftr-405	346	14	.	.	PUNCT
ftr-405	347	1	i	i	PRON
ftr-405	347	2	d.	d.	PROPN
ftr-405	347	3	75	75	NUM
ftr-405	347	4	.	.	PUNCT
ftr-405	348	1	12	12	NUM
ftr-405	348	2	csr	csr	NOUN
ftr-405	348	3	10	10	NUM
ftr-405	348	4	-	-	SYM
ftr-405	348	5	3.888	3.888	NUM
ftr-405	348	6	(	(	PUNCT
ftr-405	348	7	70,2006	70,2006	NOUN
ftr-405	348	8	)	)	PUNCT
ftr-405	348	9	(	(	PUNCT
ftr-405	348	10	delivery	delivery	NOUN
ftr-405	348	11	outside	outside	ADP
ftr-405	348	12	the	the	DET
ftr-405	348	13	state	state	NOUN
ftr-405	348	14	of	of	ADP
ftr-405	348	15	missouri	missouri	PROPN
ftr-405	348	16	exempt	exempt	ADJ
ftr-405	348	17	from	from	ADP
ftr-405	348	18	sales	sale	NOUN
ftr-405	348	19	tax	tax	NOUN
ftr-405	348	20	if	if	SCONJ
ftr-405	348	21	buyer	buyer	NOUN
ftr-405	348	22	claims	claim	VERB
ftr-405	348	23	exemption	exemption	NOUN
ftr-405	348	24	)	)	PUNCT
ftr-405	348	25	.	.	PUNCT
ftr-405	349	1	76	76	NUM
ftr-405	349	2	.	.	X
ftr-405	349	3	2003	2003	NUM
ftr-405	349	4	all	all	PRON
ftr-405	349	5	states	state	VERB
ftr-405	349	6	tax	tax	NOUN
ftr-405	349	7	handbook	handbook	NOUN
ftr-405	349	8	,	,	PUNCT
ftr-405	349	9	supra	supra	PROPN
ftr-405	349	10	note	note	PROPN
ftr-405	349	11	73	73	NUM
ftr-405	349	12	,	,	PUNCT
ftr-405	349	13	¶	¶	ADV
ftr-405	349	14	210	210	NUM
ftr-405	349	15	77	77	NUM
ftr-405	349	16	.	.	PUNCT
ftr-405	350	1	most	most	ADJ
ftr-405	350	2	states	state	NOUN
ftr-405	350	3	impose	impose	VERB
ftr-405	350	4	a	a	DET
ftr-405	350	5	tax	tax	NOUN
ftr-405	350	6	on	on	ADP
ftr-405	350	7	telecommunication	telecommunication	NOUN
ftr-405	350	8	services	service	NOUN
ftr-405	350	9	.	.	PUNCT
ftr-405	351	1	i	i	PRON
ftr-405	351	2	d.	d.	PROPN
ftr-405	351	3	at	at	ADP
ftr-405	351	4	¶	¶	PROPN
ftr-405	351	5	259	259	NUM
ftr-405	351	6	.	.	PUNCT
ftr-405	352	1	78	78	NUM
ftr-405	352	2	.	.	PUNCT
ftr-405	353	1	exceptions	exception	NOUN
ftr-405	353	2	exist	exist	VERB
ftr-405	353	3	for	for	ADP
ftr-405	353	4	services	service	NOUN
ftr-405	353	5	of	of	ADP
ftr-405	353	6	altering	alter	VERB
ftr-405	353	7	or	or	CCONJ
ftr-405	353	8	installing	instal	VERB
ftr-405	353	9	a	a	DET
ftr-405	353	10	product	product	NOUN
ftr-405	353	11	but	but	CCONJ
ftr-405	353	12	the	the	DET
ftr-405	353	13	imposition	imposition	NOUN
ftr-405	353	14	of	of	ADP
ftr-405	353	15	the	the	DET
ftr-405	353	16	tax	tax	NOUN
ftr-405	353	17	is	be	AUX
ftr-405	353	18	not	not	PART
ftr-405	353	19	uniform	uniform	ADJ
ftr-405	353	20	from	from	ADP
ftr-405	353	21	state	state	NOUN
ftr-405	353	22	to	to	ADP
ftr-405	353	23	state	state	NOUN
ftr-405	353	24	.	.	PUNCT
ftr-405	354	1	i	i	PRON
ftr-405	354	2	d.	d.	PROPN
ftr-405	354	3	at	at	ADP
ftr-405	354	4	¶	¶	PROPN
ftr-405	354	5	253	253	NUM
ftr-405	354	6	shows	show	VERB
ftr-405	354	7	a	a	DET
ftr-405	354	8	lack	lack	NOUN
ftr-405	354	9	of	of	ADP
ftr-405	354	10	uniformity	uniformity	NOUN
ftr-405	354	11	in	in	ADP
ftr-405	354	12	taxation	taxation	NOUN
ftr-405	354	13	of	of	ADP
ftr-405	354	14	leasing	leasing	NOUN
ftr-405	354	15	of	of	ADP
ftr-405	354	16	goods	good	NOUN
ftr-405	354	17	,	,	PUNCT
ftr-405	354	18	¶	¶	PROPN
ftr-405	354	19	254	254	NUM
ftr-405	354	20	repair	repair	NOUN
ftr-405	354	21	and	and	CCONJ
ftr-405	354	22	installation	installation	NOUN
ftr-405	354	23	,	,	PUNCT
ftr-405	354	24	and	and	CCONJ
ftr-405	354	25	¶	¶	NUM
ftr-405	354	26	255	255	NUM
ftr-405	354	27	-	-	PUNCT
ftr-405	354	28	a	a	NOUN
ftr-405	354	29	for	for	ADP
ftr-405	354	30	alterations	alteration	NOUN
ftr-405	354	31	.	.	PUNCT
ftr-405	355	1	although	although	SCONJ
ftr-405	355	2	at	at	ADP
ftr-405	355	3	times	time	NOUN
ftr-405	355	4	some	some	DET
ftr-405	355	5	legislators	legislator	NOUN
ftr-405	355	6	and	and	CCONJ
ftr-405	355	7	tax	tax	NOUN
ftr-405	355	8	theoreticians	theoretician	NOUN
ftr-405	355	9	have	have	AUX
ftr-405	355	10	proposed	propose	VERB
ftr-405	355	11	enactment	enactment	NOUN
ftr-405	355	12	of	of	ADP
ftr-405	355	13	a	a	DET
ftr-405	355	14	national	national	ADJ
ftr-405	355	15	consumption	consumption	NOUN
ftr-405	355	16	tax	tax	NOUN
ftr-405	355	17	,	,	PUNCT
ftr-405	355	18	the	the	DET
ftr-405	355	19	united	united	PROPN
ftr-405	355	20	states	states	PROPN
ftr-405	355	21	has	have	VERB
ftr-405	355	22	no71	no71	PROPN
ftr-405	355	23	national	national	ADJ
ftr-405	355	24	consumption	consumption	NOUN
ftr-405	355	25	tax	tax	NOUN
ftr-405	355	26	.	.	PUNCT
ftr-405	356	1	most	most	ADJ
ftr-405	356	2	states	state	NOUN
ftr-405	356	3	,	,	PUNCT
ftr-405	356	4	however	however	ADV
ftr-405	356	5	,	,	PUNCT
ftr-405	356	6	impose	impose	VERB
ftr-405	356	7	a	a	DET
ftr-405	356	8	consumption	consumption	NOUN
ftr-405	356	9	tax72	tax72	NOUN
ftr-405	356	10	in	in	ADP
ftr-405	356	11	the	the	DET
ftr-405	356	12	form	form	NOUN
ftr-405	356	13	of	of	ADP
ftr-405	356	14	a	a	DET
ftr-405	356	15	sales	sale	NOUN
ftr-405	356	16	or	or	CCONJ
ftr-405	356	17	gross	gross	ADJ
ftr-405	356	18	receipts	receipt	NOUN
ftr-405	356	19	tax	tax	NOUN
ftr-405	356	20	on	on	ADP
ftr-405	356	21	the	the	DET
ftr-405	356	22	sale	sale	NOUN
ftr-405	356	23	of	of	ADP
ftr-405	356	24	goods	good	NOUN
ftr-405	356	25	for73	for73	PROPN
ftr-405	356	26	74	74	NUM
ftr-405	356	27	consumption	consumption	NOUN
ftr-405	356	28	in	in	ADP
ftr-405	356	29	the	the	DET
ftr-405	356	30	state	state	NOUN
ftr-405	356	31	.	.	PUNCT
ftr-405	357	1	sales	sale	NOUN
ftr-405	357	2	of	of	ADP
ftr-405	357	3	goods	good	NOUN
ftr-405	357	4	by	by	ADP
ftr-405	357	5	an	an	DET
ftr-405	357	6	in	in	ADP
ftr-405	357	7	-	-	PUNCT
ftr-405	357	8	state	state	NOUN
ftr-405	357	9	vendor	vendor	NOUN
ftr-405	357	10	for	for	ADP
ftr-405	357	11	delivery	delivery	NOUN
ftr-405	357	12	outside	outside	ADP
ftr-405	357	13	the	the	DET
ftr-405	357	14	state	state	NOUN
ftr-405	357	15	generally	generally	ADV
ftr-405	357	16	are	be	AUX
ftr-405	357	17	exempt	exempt	ADJ
ftr-405	357	18	from	from	ADP
ftr-405	357	19	the	the	DET
ftr-405	357	20	tax	tax	NOUN
ftr-405	357	21	.	.	PUNCT
ftr-405	358	1	states	state	NOUN
ftr-405	358	2	having	have	VERB
ftr-405	358	3	a	a	DET
ftr-405	358	4	sales-75	sales-75	PROPN
ftr-405	358	5	type	type	NOUN
ftr-405	358	6	tax	tax	NOUN
ftr-405	358	7	impose	impose	VERB
ftr-405	358	8	a	a	DET
ftr-405	358	9	complementary	complementary	ADJ
ftr-405	358	10	use	use	NOUN
ftr-405	358	11	tax	tax	NOUN
ftr-405	358	12	in	in	ADP
ftr-405	358	13	order	order	NOUN
ftr-405	358	14	to	to	PART
ftr-405	358	15	tax	tax	VERB
ftr-405	358	16	the	the	DET
ftr-405	358	17	consumption	consumption	NOUN
ftr-405	358	18	in	in	ADP
ftr-405	358	19	the	the	DET
ftr-405	358	20	state	state	NOUN
ftr-405	358	21	of	of	ADP
ftr-405	358	22	goods	good	NOUN
ftr-405	358	23	transported	transport	VERB
ftr-405	358	24	into	into	ADP
ftr-405	358	25	the	the	DET
ftr-405	358	26	state	state	NOUN
ftr-405	358	27	for	for	ADP
ftr-405	358	28	consumption	consumption	NOUN
ftr-405	358	29	that	that	PRON
ftr-405	358	30	were	be	AUX
ftr-405	358	31	not	not	PART
ftr-405	358	32	subject	subject	ADJ
ftr-405	358	33	to	to	ADP
ftr-405	358	34	sales	sale	NOUN
ftr-405	358	35	tax	tax	NOUN
ftr-405	358	36	in	in	ADP
ftr-405	358	37	another	another	DET
ftr-405	358	38	jurisdiction	jurisdiction	NOUN
ftr-405	358	39	.	.	PUNCT
ftr-405	359	1	with	with	ADP
ftr-405	359	2	the	the	DET
ftr-405	359	3	exception	exception	NOUN
ftr-405	359	4	of76	of76	PROPN
ftr-405	359	5	telecommunications	telecommunications	NOUN
ftr-405	359	6	services	service	NOUN
ftr-405	359	7	,	,	PUNCT
ftr-405	359	8	states	state	NOUN
ftr-405	359	9	generally	generally	ADV
ftr-405	359	10	impose	impose	VERB
ftr-405	359	11	no	no	DET
ftr-405	359	12	consumption-77	consumption-77	PROPN
ftr-405	359	13	based	base	VERB
ftr-405	359	14	tax	tax	NOUN
ftr-405	359	15	on	on	ADP
ftr-405	359	16	rendition	rendition	NOUN
ftr-405	359	17	of	of	ADP
ftr-405	359	18	services	service	NOUN
ftr-405	359	19	within	within	ADP
ftr-405	359	20	the	the	DET
ftr-405	359	21	state	state	NOUN
ftr-405	359	22	.	.	PUNCT
ftr-405	360	1	accordingly	accordingly	ADV
ftr-405	360	2	,	,	PUNCT
ftr-405	360	3	incidence78	incidence78	VERB
ftr-405	360	4	of	of	ADP
ftr-405	360	5	a	a	DET
ftr-405	360	6	consumption	consumption	NOUN
ftr-405	360	7	tax	tax	NOUN
ftr-405	360	8	in	in	ADP
ftr-405	360	9	the	the	DET
ftr-405	360	10	u.s	u.s	PROPN
ftr-405	360	11	.	.	PROPN
ftr-405	360	12	is	be	AUX
ftr-405	360	13	far	far	ADV
ftr-405	360	14	narrower	narrow	ADJ
ftr-405	360	15	than	than	ADP
ftr-405	360	16	in	in	ADP
ftr-405	360	17	germany	germany	PROPN
ftr-405	360	18	.	.	PUNCT
ftr-405	361	1	in	in	ADP
ftr-405	361	2	271	271	NUM
ftr-405	361	3	horizontal	horizontal	ADJ
ftr-405	361	4	and	and	CCONJ
ftr-405	361	5	vertical	vertical	ADJ
ftr-405	361	6	equity	equity	NOUN
ftr-405	361	7	in	in	ADP
ftr-405	361	8	taxation	taxation	NOUN
ftr-405	361	9	[	[	X
ftr-405	361	10	vol.7:5	vol.7:5	PROPN
ftr-405	361	11	79	79	NUM
ftr-405	361	12	.	.	PUNCT
ftr-405	362	1	for	for	ADP
ftr-405	362	2	those	those	DET
ftr-405	362	3	states	state	NOUN
ftr-405	362	4	that	that	PRON
ftr-405	362	5	impose	impose	VERB
ftr-405	362	6	a	a	DET
ftr-405	362	7	statewide	statewide	ADJ
ftr-405	362	8	sales	sale	NOUN
ftr-405	362	9	tax	tax	NOUN
ftr-405	362	10	,	,	PUNCT
ftr-405	362	11	rates	rate	NOUN
ftr-405	362	12	range	range	VERB
ftr-405	362	13	from	from	ADP
ftr-405	362	14	colorado	colorado	PROPN
ftr-405	362	15	’s	’s	PART
ftr-405	362	16	low	low	NOUN
ftr-405	362	17	of	of	ADP
ftr-405	362	18	2.9	2.9	NUM
ftr-405	362	19	%	%	NOUN
ftr-405	362	20	to	to	ADP
ftr-405	362	21	california	california	PROPN
ftr-405	362	22	’s	’s	PART
ftr-405	362	23	high	high	ADJ
ftr-405	362	24	of	of	ADP
ftr-405	362	25	7.25	7.25	NUM
ftr-405	362	26	%	%	NOUN
ftr-405	362	27	.	.	PUNCT
ftr-405	363	1	california	california	PROPN
ftr-405	363	2	includes	include	VERB
ftr-405	363	3	a	a	DET
ftr-405	363	4	uniform	uniform	ADJ
ftr-405	363	5	1.25	1.25	NUM
ftr-405	363	6	%	%	NOUN
ftr-405	363	7	local	local	ADJ
ftr-405	363	8	tax	tax	NOUN
ftr-405	363	9	while	while	SCONJ
ftr-405	363	10	other	other	ADJ
ftr-405	363	11	states	state	NOUN
ftr-405	363	12	have	have	AUX
ftr-405	363	13	varying	vary	VERB
ftr-405	363	14	local	local	ADJ
ftr-405	363	15	sales	sale	NOUN
ftr-405	363	16	taxes	taxis	NOUN
ftr-405	363	17	in	in	ADP
ftr-405	363	18	addition	addition	NOUN
ftr-405	363	19	to	to	ADP
ftr-405	363	20	the	the	DET
ftr-405	363	21	statewide	statewide	ADJ
ftr-405	363	22	tax	tax	NOUN
ftr-405	363	23	.	.	PUNCT
ftr-405	364	1	thus	thus	ADV
ftr-405	364	2	,	,	PUNCT
ftr-405	364	3	mississippi	mississippi	PROPN
ftr-405	364	4	and	and	CCONJ
ftr-405	364	5	rhode	rhode	PROPN
ftr-405	364	6	island	island	NOUN
ftr-405	364	7	share	share	VERB
ftr-405	364	8	the	the	DET
ftr-405	364	9	high	high	ADJ
ftr-405	364	10	end	end	NOUN
ftr-405	364	11	at	at	ADP
ftr-405	364	12	a	a	DET
ftr-405	364	13	state	state	NOUN
ftr-405	364	14	level	level	NOUN
ftr-405	364	15	tax	tax	NOUN
ftr-405	364	16	of	of	ADP
ftr-405	364	17	7	7	NUM
ftr-405	364	18	%	%	NOUN
ftr-405	364	19	.	.	PUNCT
ftr-405	365	1	i	i	PRON
ftr-405	365	2	d.	d.	PROPN
ftr-405	365	3	at	at	ADP
ftr-405	365	4	¶	¶	PROPN
ftr-405	365	5	250	250	NUM
ftr-405	365	6	.	.	PUNCT
ftr-405	366	1	80	80	NUM
ftr-405	366	2	.	.	PUNCT
ftr-405	367	1	ustg	ustg	PROPN
ftr-405	367	2	§	§	PROPN
ftr-405	367	3	12	12	NUM
ftr-405	367	4	.	.	PUNCT
ftr-405	368	1	uniformity	uniformity	NOUN
ftr-405	368	2	of	of	ADP
ftr-405	368	3	consumption	consumption	NOUN
ftr-405	368	4	tax	tax	NOUN
ftr-405	368	5	in	in	ADP
ftr-405	368	6	germany	germany	PROPN
ftr-405	368	7	diminishes	diminish	VERB
ftr-405	368	8	as	as	SCONJ
ftr-405	368	9	local	local	ADJ
ftr-405	368	10	governments	government	NOUN
ftr-405	368	11	impose	impose	VERB
ftr-405	368	12	specialized	specialized	ADJ
ftr-405	368	13	consumption	consumption	NOUN
ftr-405	368	14	taxes	taxis	NOUN
ftr-405	368	15	on	on	ADP
ftr-405	368	16	consumption	consumption	NOUN
ftr-405	368	17	of	of	ADP
ftr-405	368	18	beverages	beverage	NOUN
ftr-405	368	19	,	,	PUNCT
ftr-405	368	20	amusements	amusement	NOUN
ftr-405	368	21	,	,	PUNCT
ftr-405	368	22	including	include	VERB
ftr-405	368	23	hunting	hunting	NOUN
ftr-405	368	24	and	and	CCONJ
ftr-405	368	25	fishing	fishing	NOUN
ftr-405	368	26	,	,	PUNCT
ftr-405	368	27	ownership	ownership	NOUN
ftr-405	368	28	of	of	ADP
ftr-405	368	29	dogs	dog	NOUN
ftr-405	368	30	,	,	PUNCT
ftr-405	368	31	etc	etc	X
ftr-405	368	32	.	.	X
ftr-405	368	33	basic	basic	ADJ
ftr-405	368	34	law	law	NOUN
ftr-405	368	35	art	art	NOUN
ftr-405	368	36	.	.	PUNCT
ftr-405	369	1	105	105	NUM
ftr-405	369	2	,	,	PUNCT
ftr-405	369	3	¶	¶	PROPN
ftr-405	369	4	2a	2a	NUM
ftr-405	369	5	authorizes	authorize	VERB
ftr-405	369	6	these	these	DET
ftr-405	369	7	local	local	ADJ
ftr-405	369	8	taxes	taxis	NOUN
ftr-405	369	9	.	.	PUNCT
ftr-405	370	1	81	81	NUM
ftr-405	370	2	.	.	PUNCT
ftr-405	370	3	vertical	vertical	PROPN
ftr-405	370	4	equity	equity	PROPN
ftr-405	370	5	is	be	AUX
ftr-405	370	6	a	a	DET
ftr-405	370	7	means	means	NOUN
ftr-405	370	8	concept	concept	NOUN
ftr-405	370	9	–	–	PUNCT
ftr-405	370	10	the	the	PRON
ftr-405	370	11	greater	great	ADJ
ftr-405	370	12	the	the	DET
ftr-405	370	13	taxpayer	taxpayer	NOUN
ftr-405	370	14	’s	’s	PART
ftr-405	370	15	means	mean	NOUN
ftr-405	370	16	as	as	SCONJ
ftr-405	370	17	measured	measure	VERB
ftr-405	370	18	by	by	ADP
ftr-405	370	19	income	income	NOUN
ftr-405	370	20	,	,	PUNCT
ftr-405	370	21	the	the	PRON
ftr-405	370	22	greater	great	ADJ
ftr-405	370	23	the	the	DET
ftr-405	370	24	share	share	NOUN
ftr-405	370	25	of	of	ADP
ftr-405	370	26	the	the	DET
ftr-405	370	27	overall	overall	ADJ
ftr-405	370	28	income	income	NOUN
ftr-405	370	29	tax	tax	NOUN
ftr-405	370	30	burden	burden	NOUN
ftr-405	370	31	the	the	DET
ftr-405	370	32	taxpayer	taxpayer	NOUN
ftr-405	370	33	should	should	AUX
ftr-405	370	34	bear	bear	VERB
ftr-405	370	35	.	.	PUNCT
ftr-405	371	1	richard	richard	PROPN
ftr-405	371	2	a.	a.	PROPN
ftr-405	371	3	westin	westin	PROPN
ftr-405	371	4	,	,	PUNCT
ftr-405	371	5	wg&l	wg&l	PROPN
ftr-405	371	6	tax	tax	NOUN
ftr-405	371	7	dictionary	dictionary	NOUN
ftr-405	371	8	at	at	ADP
ftr-405	371	9	835	835	NUM
ftr-405	371	10	(	(	PUNCT
ftr-405	371	11	2000	2000	NUM
ftr-405	371	12	)	)	PUNCT
ftr-405	371	13	.	.	PUNCT
ftr-405	372	1	in	in	ADP
ftr-405	372	2	its	its	PRON
ftr-405	372	3	tax	tax	NOUN
ftr-405	372	4	decisions	decision	NOUN
ftr-405	372	5	,	,	PUNCT
ftr-405	372	6	the	the	DET
ftr-405	372	7	german	german	ADJ
ftr-405	372	8	constitutional	constitutional	ADJ
ftr-405	372	9	court	court	NOUN
ftr-405	372	10	remains	remain	VERB
ftr-405	372	11	mindful	mindful	ADJ
ftr-405	372	12	of	of	ADP
ftr-405	372	13	vertical	vertical	ADJ
ftr-405	372	14	,	,	PUNCT
ftr-405	372	15	as	as	ADV
ftr-405	372	16	well	well	ADV
ftr-405	372	17	as	as	ADP
ftr-405	372	18	horizontal	horizontal	ADJ
ftr-405	372	19	,	,	PUNCT
ftr-405	372	20	equity	equity	NOUN
ftr-405	372	21	principles	principle	NOUN
ftr-405	372	22	.	.	PUNCT
ftr-405	373	1	for	for	ADP
ftr-405	373	2	example	example	NOUN
ftr-405	373	3	,	,	PUNCT
ftr-405	373	4	bverge	bverge	NOUN
ftr-405	373	5	82	82	NUM
ftr-405	373	6	,	,	PUNCT
ftr-405	373	7	60	60	NUM
ftr-405	373	8	,	,	PUNCT
ftr-405	373	9	supra	supra	ADJ
ftr-405	373	10	note	note	NOUN
ftr-405	373	11	29	29	NUM
ftr-405	373	12	,	,	PUNCT
ftr-405	373	13	at	at	ADP
ftr-405	373	14	89	89	NUM
ftr-405	373	15	.	.	PUNCT
ftr-405	374	1	82	82	NUM
ftr-405	374	2	.	.	PUNCT
ftr-405	375	1	horizontal	horizontal	PROPN
ftr-405	375	2	equity	equity	NOUN
ftr-405	375	3	requires	require	VERB
ftr-405	375	4	that	that	PRON
ftr-405	375	5	identically	identically	ADV
ftr-405	375	6	situated	situated	ADJ
ftr-405	375	7	taxpayers	taxpayer	NOUN
ftr-405	375	8	bear	bear	VERB
ftr-405	375	9	identical	identical	ADJ
ftr-405	375	10	shares	share	NOUN
ftr-405	375	11	of	of	ADP
ftr-405	375	12	the	the	DET
ftr-405	375	13	tax	tax	NOUN
ftr-405	375	14	burden	burden	NOUN
ftr-405	375	15	.	.	PUNCT
ftr-405	376	1	westin	westin	PROPN
ftr-405	376	2	,	,	PUNCT
ftr-405	376	3	supra	supra	PROPN
ftr-405	376	4	note	note	PROPN
ftr-405	376	5	81	81	NUM
ftr-405	376	6	,	,	PUNCT
ftr-405	376	7	at	at	ADP
ftr-405	376	8	338	338	NUM
ftr-405	376	9	.	.	PUNCT
ftr-405	377	1	horizontal	horizontal	ADJ
ftr-405	377	2	equity	equity	NOUN
ftr-405	377	3	is	be	AUX
ftr-405	377	4	conceptually	conceptually	ADV
ftr-405	377	5	neutral	neutral	ADJ
ftr-405	377	6	with	with	ADP
ftr-405	377	7	respect	respect	NOUN
ftr-405	377	8	to	to	ADP
ftr-405	377	9	progression	progression	NOUN
ftr-405	377	10	or	or	CCONJ
ftr-405	377	11	regression	regression	NOUN
ftr-405	377	12	in	in	ADP
ftr-405	377	13	taxation	taxation	NOUN
ftr-405	377	14	.	.	PUNCT
ftr-405	378	1	83	83	NUM
ftr-405	378	2	.	.	PUNCT
ftr-405	378	3	progressive	progressive	ADJ
ftr-405	378	4	taxation	taxation	NOUN
ftr-405	378	5	injects	inject	VERB
ftr-405	378	6	vertical	vertical	ADJ
ftr-405	378	7	equity	equity	NOUN
ftr-405	378	8	into	into	ADP
ftr-405	378	9	the	the	DET
ftr-405	378	10	tax	tax	NOUN
ftr-405	378	11	system	system	NOUN
ftr-405	378	12	by	by	ADP
ftr-405	378	13	imposing	impose	VERB
ftr-405	378	14	a	a	DET
ftr-405	378	15	greater	great	ADJ
ftr-405	378	16	proportional	proportional	ADJ
ftr-405	378	17	tax	tax	NOUN
ftr-405	378	18	burden	burden	NOUN
ftr-405	378	19	,	,	PUNCT
ftr-405	378	20	customarily	customarily	ADV
ftr-405	378	21	through	through	ADP
ftr-405	378	22	graduated	graduate	VERB
ftr-405	378	23	rates	rate	NOUN
ftr-405	378	24	,	,	PUNCT
ftr-405	378	25	on	on	ADP
ftr-405	378	26	taxpayers	taxpayer	NOUN
ftr-405	378	27	with	with	ADP
ftr-405	378	28	greater	great	ADJ
ftr-405	378	29	incomes	income	NOUN
ftr-405	378	30	.	.	PUNCT
ftr-405	379	1	for	for	ADP
ftr-405	379	2	a	a	DET
ftr-405	379	3	concise	concise	ADJ
ftr-405	379	4	discussion	discussion	NOUN
ftr-405	379	5	of	of	ADP
ftr-405	379	6	progressive	progressive	ADJ
ftr-405	379	7	taxation	taxation	NOUN
ftr-405	379	8	in	in	ADP
ftr-405	379	9	the	the	DET
ftr-405	379	10	u.s	u.s	PROPN
ftr-405	379	11	.	.	PROPN
ftr-405	379	12	,	,	PUNCT
ftr-405	379	13	see	see	VERB
ftr-405	379	14	walter	walter	PROPN
ftr-405	379	15	j.	j.	PROPN
ftr-405	379	16	blum	blum	PROPN
ftr-405	379	17	and	and	CCONJ
ftr-405	379	18	harry	harry	PROPN
ftr-405	379	19	kalven	kalven	PROPN
ftr-405	379	20	,	,	PUNCT
ftr-405	379	21	jr	jr	PROPN
ftr-405	379	22	.	.	PROPN
ftr-405	379	23	,	,	PUNCT
ftr-405	379	24	the	the	DET
ftr-405	379	25	uneasy	uneasy	ADJ
ftr-405	379	26	case	case	NOUN
ftr-405	379	27	for	for	ADP
ftr-405	379	28	progressive	progressive	ADJ
ftr-405	379	29	taxation	taxation	NOUN
ftr-405	379	30	(	(	PUNCT
ftr-405	379	31	chicago	chicago	PROPN
ftr-405	379	32	1953	1953	NUM
ftr-405	379	33	,	,	PUNCT
ftr-405	379	34	revised	revise	VERB
ftr-405	379	35	1963	1963	NUM
ftr-405	379	36	)	)	PUNCT
ftr-405	379	37	.	.	PUNCT
ftr-405	380	1	see	see	VERB
ftr-405	380	2	for	for	ADP
ftr-405	380	3	germany	germany	PROPN
ftr-405	380	4	,	,	PUNCT
ftr-405	380	5	tipke	tipke	PROPN
ftr-405	380	6	&	&	CCONJ
ftr-405	380	7	lang	lang	PROPN
ftr-405	380	8	,	,	PUNCT
ftr-405	380	9	supra	supra	PROPN
ftr-405	380	10	note	note	PROPN
ftr-405	380	11	51	51	NUM
ftr-405	380	12	,	,	PUNCT
ftr-405	380	13	at	at	ADP
ftr-405	380	14	113	113	NUM
ftr-405	380	15	(	(	PUNCT
ftr-405	380	16	identifying	identify	VERB
ftr-405	380	17	the	the	DET
ftr-405	380	18	principle	principle	NOUN
ftr-405	380	19	of	of	ADP
ftr-405	380	20	redistribution	redistribution	NOUN
ftr-405	380	21	of	of	ADP
ftr-405	380	22	wealth	wealth	NOUN
ftr-405	380	23	through	through	ADP
ftr-405	380	24	progressive	progressive	ADJ
ftr-405	380	25	taxation	taxation	NOUN
ftr-405	380	26	as	as	ADP
ftr-405	380	27	a	a	DET
ftr-405	380	28	function	function	NOUN
ftr-405	380	29	of	of	ADP
ftr-405	380	30	the	the	DET
ftr-405	380	31	social	social	ADJ
ftr-405	380	32	state	state	NOUN
ftr-405	380	33	principle	principle	NOUN
ftr-405	380	34	,	,	PUNCT
ftr-405	380	35	basic	basic	ADJ
ftr-405	380	36	law	law	NOUN
ftr-405	380	37	art	art	NOUN
ftr-405	380	38	.	.	PUNCT
ftr-405	381	1	20	20	NUM
ftr-405	381	2	,	,	PUNCT
ftr-405	381	3	rather	rather	ADV
ftr-405	381	4	than	than	ADP
ftr-405	381	5	the	the	DET
ftr-405	381	6	equality	equality	NOUN
ftr-405	381	7	principle	principle	NOUN
ftr-405	381	8	,	,	PUNCT
ftr-405	381	9	basic	basic	ADJ
ftr-405	381	10	law	law	NOUN
ftr-405	381	11	art	art	NOUN
ftr-405	381	12	.	.	PUNCT
ftr-405	382	1	3	3	NUM
ftr-405	382	2	,	,	PUNCT
ftr-405	382	3	that	that	PRON
ftr-405	382	4	requires	require	VERB
ftr-405	382	5	equal	equal	ADJ
ftr-405	382	6	taxation	taxation	NOUN
ftr-405	382	7	of	of	ADP
ftr-405	382	8	like	like	INTJ
ftr-405	382	9	situated	situated	ADJ
ftr-405	382	10	taxpayers	taxpayer	NOUN
ftr-405	382	11	)	)	PUNCT
ftr-405	382	12	.	.	PUNCT
ftr-405	383	1	for	for	ADP
ftr-405	383	2	an	an	DET
ftr-405	383	3	excellent	excellent	ADJ
ftr-405	383	4	overview	overview	NOUN
ftr-405	383	5	of	of	ADP
ftr-405	383	6	the	the	DET
ftr-405	383	7	literature	literature	NOUN
ftr-405	383	8	and	and	CCONJ
ftr-405	383	9	problems	problem	NOUN
ftr-405	383	10	with	with	ADP
ftr-405	383	11	progressive	progressive	ADJ
ftr-405	383	12	taxation	taxation	NOUN
ftr-405	383	13	debate	debate	NOUN
ftr-405	383	14	,	,	PUNCT
ftr-405	383	15	see	see	VERB
ftr-405	383	16	nancy	nancy	PROPN
ftr-405	383	17	c.	c.	PROPN
ftr-405	383	18	staudt	staudt	PROPN
ftr-405	383	19	,	,	PUNCT
ftr-405	383	20	the	the	DET
ftr-405	383	21	hidden	hide	VERB
ftr-405	383	22	costs	cost	NOUN
ftr-405	383	23	of	of	ADP
ftr-405	383	24	the	the	DET
ftr-405	383	25	progressivity	progressivity	NOUN
ftr-405	383	26	debate	debate	NOUN
ftr-405	383	27	,	,	PUNCT
ftr-405	383	28	50	50	NUM
ftr-405	383	29	vand	vand	NOUN
ftr-405	383	30	.	.	PUNCT
ftr-405	384	1	l.	l.	PROPN
ftr-405	384	2	rev	rev	PROPN
ftr-405	384	3	.	.	PROPN
ftr-405	384	4	919	919	NUM
ftr-405	384	5	(	(	PUNCT
ftr-405	384	6	1997	1997	NUM
ftr-405	384	7	)	)	PUNCT
ftr-405	384	8	.	.	PUNCT
ftr-405	385	1	84	84	NUM
ftr-405	385	2	.	.	PUNCT
ftr-405	386	1	blum	blum	PROPN
ftr-405	386	2	&	&	CCONJ
ftr-405	386	3	kalven	kalven	PROPN
ftr-405	386	4	,	,	PUNCT
ftr-405	386	5	uneasy	uneasy	ADJ
ftr-405	386	6	case	case	NOUN
ftr-405	386	7	,	,	PUNCT
ftr-405	386	8	supra	supra	PROPN
ftr-405	386	9	note	note	PROPN
ftr-405	386	10	83	83	NUM
ftr-405	386	11	,	,	PUNCT
ftr-405	386	12	at	at	ADP
ftr-405	386	13	4	4	NUM
ftr-405	386	14	.	.	ADP
ftr-405	386	15	85	85	NUM
ftr-405	386	16	.	.	PUNCT
ftr-405	387	1	u.s	u.s	PROPN
ftr-405	387	2	.	.	PROPN
ftr-405	387	3	federal	federal	ADJ
ftr-405	387	4	gift	gift	NOUN
ftr-405	387	5	and	and	CCONJ
ftr-405	387	6	estate	estate	NOUN
ftr-405	387	7	taxes	taxis	NOUN
ftr-405	387	8	,	,	PUNCT
ftr-405	387	9	chapters	chapter	NOUN
ftr-405	387	10	25	25	NUM
ftr-405	387	11	and	and	CCONJ
ftr-405	387	12	20	20	NUM
ftr-405	387	13	of	of	ADP
ftr-405	387	14	the	the	DET
ftr-405	387	15	code	code	NOUN
ftr-405	387	16	respectively	respectively	ADV
ftr-405	387	17	,	,	PUNCT
ftr-405	387	18	are	be	AUX
ftr-405	387	19	examples	example	NOUN
ftr-405	387	20	of	of	ADP
ftr-405	387	21	taxes	taxis	NOUN
ftr-405	387	22	that	that	PRON
ftr-405	387	23	are	be	AUX
ftr-405	387	24	fundamentally	fundamentally	ADV
ftr-405	387	25	progressive	progressive	ADJ
ftr-405	387	26	relative	relative	ADJ
ftr-405	387	27	to	to	ADP
ftr-405	387	28	wealth	wealth	NOUN
ftr-405	387	29	.	.	PUNCT
ftr-405	388	1	relative	relative	ADJ
ftr-405	388	2	to	to	ADP
ftr-405	388	3	income	income	NOUN
ftr-405	388	4	,	,	PUNCT
ftr-405	388	5	however	however	ADV
ftr-405	388	6	,	,	PUNCT
ftr-405	388	7	both	both	CCONJ
ftr-405	388	8	the	the	DET
ftr-405	388	9	gift	gift	NOUN
ftr-405	388	10	and	and	CCONJ
ftr-405	388	11	estate	estate	NOUN
ftr-405	388	12	taxes	taxis	NOUN
ftr-405	388	13	may	may	AUX
ftr-405	388	14	be	be	AUX
ftr-405	388	15	regressive	regressive	ADJ
ftr-405	388	16	for	for	ADP
ftr-405	388	17	several	several	ADJ
ftr-405	388	18	reasons	reason	NOUN
ftr-405	388	19	.	.	PUNCT
ftr-405	389	1	gifts	gift	NOUN
ftr-405	389	2	are	be	AUX
ftr-405	389	3	excludable	excludable	ADJ
ftr-405	389	4	from	from	ADP
ftr-405	389	5	the	the	DET
ftr-405	389	6	gross	gross	ADJ
ftr-405	389	7	income	income	NOUN
ftr-405	389	8	of	of	ADP
ftr-405	389	9	the	the	DET
ftr-405	389	10	recipient	recipient	NOUN
ftr-405	389	11	under	under	ADP
ftr-405	389	12	irc	irc	PROPN
ftr-405	389	13	§	§	PROPN
ftr-405	389	14	102	102	NUM
ftr-405	389	15	.	.	PUNCT
ftr-405	390	1	gifts	gift	NOUN
ftr-405	390	2	of	of	ADP
ftr-405	390	3	appreciated	appreciated	ADJ
ftr-405	390	4	property	property	NOUN
ftr-405	390	5	from	from	ADP
ftr-405	390	6	higher	high	ADJ
ftr-405	390	7	income	income	NOUN
ftr-405	390	8	tax	tax	NOUN
ftr-405	390	9	bracket	bracket	NOUN
ftr-405	390	10	taxpayers	taxpayer	NOUN
ftr-405	390	11	to	to	PART
ftr-405	390	12	lower	lower	VERB
ftr-405	390	13	bracket	bracket	NOUN
ftr-405	390	14	taxpayers	taxpayer	NOUN
ftr-405	390	15	draw	draw	VERB
ftr-405	390	16	less	less	ADJ
ftr-405	390	17	income	income	NOUN
ftr-405	390	18	tax	tax	NOUN
ftr-405	390	19	upon	upon	SCONJ
ftr-405	390	20	sale	sale	NOUN
ftr-405	390	21	of	of	ADP
ftr-405	390	22	the	the	DET
ftr-405	390	23	property	property	NOUN
ftr-405	390	24	than	than	SCONJ
ftr-405	390	25	they	they	PRON
ftr-405	390	26	would	would	AUX
ftr-405	390	27	have	have	VERB
ftr-405	390	28	if	if	SCONJ
ftr-405	390	29	the	the	DET
ftr-405	390	30	higher	high	ADJ
ftr-405	390	31	bracket	bracket	NOUN
ftr-405	390	32	taxpayer	taxpayer	NOUN
ftr-405	390	33	sold	sell	VERB
ftr-405	390	34	the	the	DET
ftr-405	390	35	property	property	NOUN
ftr-405	390	36	because	because	SCONJ
ftr-405	390	37	the	the	DET
ftr-405	390	38	donee	donee	NOUN
ftr-405	390	39	becomes	become	VERB
ftr-405	390	40	taxable	taxable	ADJ
ftr-405	390	41	on	on	ADP
ftr-405	390	42	the	the	DET
ftr-405	390	43	gain	gain	NOUN
ftr-405	390	44	.	.	PUNCT
ftr-405	391	1	the	the	DET
ftr-405	391	2	donee	donee	NOUN
ftr-405	391	3	takes	take	VERB
ftr-405	391	4	the	the	DET
ftr-405	391	5	donor	donor	NOUN
ftr-405	391	6	’s	’s	PART
ftr-405	391	7	adjusted	adjusted	ADJ
ftr-405	391	8	basis	basis	NOUN
ftr-405	391	9	in	in	ADP
ftr-405	391	10	the	the	DET
ftr-405	391	11	property	property	NOUN
ftr-405	391	12	under	under	ADP
ftr-405	391	13	irc	irc	PROPN
ftr-405	391	14	§	§	PROPN
ftr-405	391	15	1015	1015	NUM
ftr-405	391	16	for	for	ADP
ftr-405	391	17	addition	addition	NOUN
ftr-405	391	18	,	,	PUNCT
ftr-405	391	19	the	the	DET
ftr-405	391	20	states	state	NOUN
ftr-405	391	21	determine	determine	VERB
ftr-405	391	22	their	their	PRON
ftr-405	391	23	own	own	ADJ
ftr-405	391	24	rates	rate	NOUN
ftr-405	391	25	of	of	ADP
ftr-405	391	26	tax	tax	NOUN
ftr-405	391	27	on	on	ADP
ftr-405	391	28	sales	sale	NOUN
ftr-405	391	29	,	,	PUNCT
ftr-405	391	30	so	so	SCONJ
ftr-405	391	31	that	that	SCONJ
ftr-405	391	32	the79	the79	PROPN
ftr-405	391	33	rates	rate	NOUN
ftr-405	391	34	are	be	AUX
ftr-405	391	35	not	not	PART
ftr-405	391	36	uniform	uniform	ADJ
ftr-405	391	37	as	as	SCONJ
ftr-405	391	38	the	the	DET
ftr-405	391	39	rate	rate	NOUN
ftr-405	391	40	is	be	AUX
ftr-405	391	41	under	under	ADP
ftr-405	391	42	the	the	DET
ftr-405	391	43	german	german	ADJ
ftr-405	391	44	turnover	turnover	NOUN
ftr-405	391	45	tax.80	tax.80	PROPN
ftr-405	391	46	vertical	vertical	ADJ
ftr-405	391	47	equity	equity	NOUN
ftr-405	391	48	principles	principle	NOUN
ftr-405	391	49	complement	complement	VERB
ftr-405	391	50	fundamental	fundamental	ADJ
ftr-405	391	51	horizontal81	horizontal81	PROPN
ftr-405	391	52	equity	equity	NOUN
ftr-405	391	53	assumptions	assumption	NOUN
ftr-405	391	54	in	in	ADP
ftr-405	391	55	both	both	CCONJ
ftr-405	391	56	the	the	DET
ftr-405	391	57	german	german	NOUN
ftr-405	391	58	and	and	CCONJ
ftr-405	391	59	u.s	u.s	PROPN
ftr-405	391	60	.	.	PROPN
ftr-405	391	61	income	income	NOUN
ftr-405	391	62	tax	tax	NOUN
ftr-405	391	63	systems	system	NOUN
ftr-405	391	64	and82	and82	PROPN
ftr-405	391	65	underlie	underlie	VERB
ftr-405	391	66	structural	structural	ADJ
ftr-405	391	67	decisions	decision	NOUN
ftr-405	391	68	that	that	PRON
ftr-405	391	69	lead	lead	VERB
ftr-405	391	70	to	to	ADP
ftr-405	391	71	an	an	DET
ftr-405	391	72	expressed	express	VERB
ftr-405	391	73	,	,	PUNCT
ftr-405	391	74	although	although	SCONJ
ftr-405	391	75	not	not	PART
ftr-405	391	76	necessarily	necessarily	ADV
ftr-405	391	77	an	an	DET
ftr-405	391	78	actual	actual	ADJ
ftr-405	391	79	,	,	PUNCT
ftr-405	391	80	preference	preference	NOUN
ftr-405	391	81	for	for	ADP
ftr-405	391	82	progressive	progressive	ADJ
ftr-405	391	83	taxation	taxation	NOUN
ftr-405	391	84	in	in	ADP
ftr-405	391	85	both	both	DET
ftr-405	391	86	countries.83	countries.83	PROPN
ftr-405	391	87	while	while	SCONJ
ftr-405	391	88	progressive	progressive	ADJ
ftr-405	391	89	taxation	taxation	NOUN
ftr-405	391	90	is	be	AUX
ftr-405	391	91	the	the	DET
ftr-405	391	92	disproportional	disproportional	ADJ
ftr-405	391	93	increase	increase	NOUN
ftr-405	391	94	in	in	ADP
ftr-405	391	95	taxpayers	taxpayer	NOUN
ftr-405	391	96	’	’	PART
ftr-405	391	97	tax	tax	NOUN
ftr-405	391	98	burdens	burden	NOUN
ftr-405	391	99	as	as	ADP
ftr-405	391	100	those	those	DET
ftr-405	391	101	taxpayers	taxpayer	NOUN
ftr-405	391	102	’	’	PART
ftr-405	391	103	wealth	wealth	NOUN
ftr-405	391	104	and	and	CCONJ
ftr-405	391	105	incomes	income	NOUN
ftr-405	391	106	increase	increase	NOUN
ftr-405	391	107	,	,	PUNCT
ftr-405	391	108	this	this	DET
ftr-405	391	109	article84	article84	NOUN
ftr-405	391	110	addresses	address	NOUN
ftr-405	391	111	progressivity	progressivity	NOUN
ftr-405	391	112	relative	relative	ADJ
ftr-405	391	113	to	to	ADP
ftr-405	391	114	income	income	NOUN
ftr-405	391	115	,	,	PUNCT
ftr-405	391	116	rather	rather	ADV
ftr-405	391	117	than	than	ADP
ftr-405	391	118	wealth	wealth	NOUN
ftr-405	391	119	,	,	PUNCT
ftr-405	391	120	as	as	ADP
ftr-405	391	121	it85	it85	PROPN
ftr-405	391	122	2006	2006	NUM
ftr-405	391	123	]	]	PUNCT
ftr-405	391	124	florida	florida	PROPN
ftr-405	391	125	tax	tax	PROPN
ftr-405	391	126	review	review	NOUN
ftr-405	391	127	272	272	NUM
ftr-405	391	128	purposes	purpose	NOUN
ftr-405	391	129	of	of	ADP
ftr-405	391	130	determining	determine	VERB
ftr-405	391	131	the	the	DET
ftr-405	391	132	donee	donee	NOUN
ftr-405	391	133	’s	’s	PART
ftr-405	391	134	gain	gain	NOUN
ftr-405	391	135	.	.	PUNCT
ftr-405	392	1	gifts	gift	NOUN
ftr-405	392	2	at	at	ADP
ftr-405	392	3	death	death	NOUN
ftr-405	392	4	,	,	PUNCT
ftr-405	392	5	however	however	ADV
ftr-405	392	6	,	,	PUNCT
ftr-405	392	7	eliminate	eliminate	VERB
ftr-405	392	8	the	the	DET
ftr-405	392	9	taxation	taxation	NOUN
ftr-405	392	10	of	of	ADP
ftr-405	392	11	all	all	DET
ftr-405	392	12	historical	historical	ADJ
ftr-405	392	13	gain	gain	NOUN
ftr-405	392	14	in	in	ADP
ftr-405	392	15	the	the	DET
ftr-405	392	16	property	property	NOUN
ftr-405	392	17	,	,	PUNCT
ftr-405	392	18	as	as	SCONJ
ftr-405	392	19	the	the	DET
ftr-405	392	20	donee	donee	NOUN
ftr-405	392	21	’s	’s	PART
ftr-405	392	22	adjusted	adjust	VERB
ftr-405	392	23	basis	basis	NOUN
ftr-405	392	24	becomes	become	VERB
ftr-405	392	25	the	the	DET
ftr-405	392	26	fair	fair	ADJ
ftr-405	392	27	market	market	NOUN
ftr-405	392	28	value	value	NOUN
ftr-405	392	29	of	of	ADP
ftr-405	392	30	the	the	DET
ftr-405	392	31	property	property	NOUN
ftr-405	392	32	at	at	ADP
ftr-405	392	33	the	the	DET
ftr-405	392	34	date	date	NOUN
ftr-405	392	35	of	of	ADP
ftr-405	392	36	the	the	DET
ftr-405	392	37	donor	donor	NOUN
ftr-405	392	38	’s	’s	PART
ftr-405	392	39	death	death	NOUN
ftr-405	392	40	(	(	PUNCT
ftr-405	392	41	or	or	CCONJ
ftr-405	392	42	the	the	DET
ftr-405	392	43	alternate	alternate	ADJ
ftr-405	392	44	valuation	valuation	NOUN
ftr-405	392	45	date	date	NOUN
ftr-405	392	46	)	)	PUNCT
ftr-405	392	47	under	under	ADP
ftr-405	392	48	irc	irc	PROPN
ftr-405	392	49	§	§	PROPN
ftr-405	392	50	1014	1014	NUM
ftr-405	392	51	.	.	PUNCT
ftr-405	393	1	86	86	NUM
ftr-405	393	2	.	.	PUNCT
ftr-405	393	3	westin	westin	PROPN
ftr-405	393	4	,	,	PUNCT
ftr-405	393	5	supra	supra	PROPN
ftr-405	393	6	note	note	PROPN
ftr-405	393	7	83	83	NUM
ftr-405	393	8	,	,	PUNCT
ftr-405	393	9	at	at	ADP
ftr-405	393	10	555	555	NUM
ftr-405	393	11	.	.	PUNCT
ftr-405	393	12	87	87	NUM
ftr-405	393	13	.	.	PUNCT
ftr-405	394	1	estg	estg	PROPN
ftr-405	394	2	§	§	PROPN
ftr-405	394	3	32a	32a	NOUN
ftr-405	394	4	.	.	PUNCT
ftr-405	395	1	rates	rate	NOUN
ftr-405	395	2	in	in	ADP
ftr-405	395	3	germany	germany	PROPN
ftr-405	395	4	climb	climb	VERB
ftr-405	395	5	both	both	PRON
ftr-405	395	6	in	in	ADP
ftr-405	395	7	steps	step	NOUN
ftr-405	395	8	and	and	CCONJ
ftr-405	395	9	in	in	ADP
ftr-405	395	10	a	a	DET
ftr-405	395	11	linear	linear	ADJ
ftr-405	395	12	progression	progression	NOUN
ftr-405	395	13	that	that	PRON
ftr-405	395	14	is	be	AUX
ftr-405	395	15	a	a	DET
ftr-405	395	16	function	function	NOUN
ftr-405	395	17	of	of	ADP
ftr-405	395	18	the	the	DET
ftr-405	395	19	amount	amount	NOUN
ftr-405	395	20	by	by	ADP
ftr-405	395	21	which	which	PRON
ftr-405	395	22	a	a	DET
ftr-405	395	23	taxpayer	taxpayer	NOUN
ftr-405	395	24	’s	’s	PART
ftr-405	395	25	income	income	NOUN
ftr-405	395	26	exceeds	exceed	VERB
ftr-405	395	27	the	the	DET
ftr-405	395	28	zero	zero	NUM
ftr-405	395	29	rate	rate	NOUN
ftr-405	395	30	or	or	CCONJ
ftr-405	395	31	exempt	exempt	ADJ
ftr-405	395	32	amount	amount	NOUN
ftr-405	395	33	(	(	PUNCT
ftr-405	395	34	grundfreibetrag	grundfreibetrag	NOUN
ftr-405	395	35	)	)	PUNCT
ftr-405	395	36	.	.	PUNCT
ftr-405	396	1	for	for	ADP
ftr-405	396	2	an	an	DET
ftr-405	396	3	explanation	explanation	NOUN
ftr-405	396	4	of	of	ADP
ftr-405	396	5	the	the	DET
ftr-405	396	6	rate	rate	NOUN
ftr-405	396	7	structure	structure	NOUN
ftr-405	396	8	,	,	PUNCT
ftr-405	396	9	see	see	VERB
ftr-405	396	10	tipke	tipke	PROPN
ftr-405	396	11	&	&	CCONJ
ftr-405	396	12	lang	lang	PROPN
ftr-405	396	13	,	,	PUNCT
ftr-405	396	14	supra	supra	PROPN
ftr-405	396	15	note	note	PROPN
ftr-405	396	16	51	51	NUM
ftr-405	396	17	,	,	PUNCT
ftr-405	396	18	at	at	ADP
ftr-405	396	19	426	426	NUM
ftr-405	396	20	-	-	SYM
ftr-405	396	21	27	27	NUM
ftr-405	396	22	.	.	PUNCT
ftr-405	397	1	each	each	DET
ftr-405	397	2	taxpayer	taxpayer	NOUN
ftr-405	397	3	enjoys	enjoy	VERB
ftr-405	397	4	a	a	DET
ftr-405	397	5	basic	basic	ADJ
ftr-405	397	6	zero	zero	NUM
ftr-405	397	7	bracket	bracket	NOUN
ftr-405	397	8	on	on	ADP
ftr-405	397	9	the	the	DET
ftr-405	397	10	initial	initial	ADJ
ftr-405	397	11	€	€	SYM
ftr-405	397	12	7,664	7,664	NUM
ftr-405	397	13	of	of	ADP
ftr-405	397	14	income	income	NOUN
ftr-405	397	15	.	.	PUNCT
ftr-405	398	1	while	while	SCONJ
ftr-405	398	2	the	the	DET
ftr-405	398	3	statute	statute	NOUN
ftr-405	398	4	employs	employ	VERB
ftr-405	398	5	the	the	DET
ftr-405	398	6	same	same	ADJ
ftr-405	398	7	terminology	terminology	NOUN
ftr-405	398	8	(	(	PUNCT
ftr-405	398	9	freibetrag	freibetrag	NOUN
ftr-405	398	10	–	–	PUNCT
ftr-405	398	11	exempt	exempt	ADJ
ftr-405	398	12	amount	amount	NOUN
ftr-405	398	13	)	)	PUNCT
ftr-405	398	14	for	for	ADP
ftr-405	398	15	the	the	DET
ftr-405	398	16	allowances	allowance	NOUN
ftr-405	398	17	for	for	ADP
ftr-405	398	18	dependent	dependent	ADJ
ftr-405	398	19	children	child	NOUN
ftr-405	398	20	under	under	ADP
ftr-405	398	21	estg	estg	PROPN
ftr-405	398	22	§	§	PROPN
ftr-405	398	23	32	32	NUM
ftr-405	398	24	,	,	PUNCT
ftr-405	398	25	for	for	ADP
ftr-405	398	26	example	example	NOUN
ftr-405	398	27	,	,	PUNCT
ftr-405	398	28	those	those	DET
ftr-405	398	29	amounts	amount	NOUN
ftr-405	398	30	reduce	reduce	VERB
ftr-405	398	31	taxable	taxable	ADJ
ftr-405	398	32	income	income	NOUN
ftr-405	398	33	under	under	ADP
ftr-405	398	34	estg	estg	PROPN
ftr-405	398	35	§	§	PROPN
ftr-405	398	36	2	2	NUM
ftr-405	398	37	,	,	PUNCT
ftr-405	398	38	as	as	SCONJ
ftr-405	398	39	do	do	VERB
ftr-405	398	40	personal	personal	ADJ
ftr-405	398	41	exemptions	exemption	NOUN
ftr-405	398	42	under	under	ADP
ftr-405	398	43	u.s	u.s	PROPN
ftr-405	398	44	.	.	PROPN
ftr-405	398	45	tax	tax	NOUN
ftr-405	398	46	law	law	NOUN
ftr-405	398	47	,	,	PUNCT
ftr-405	398	48	irc	irc	ADV
ftr-405	398	49	§	§	PROPN
ftr-405	398	50	151	151	NUM
ftr-405	398	51	,	,	PUNCT
ftr-405	398	52	and	and	CCONJ
ftr-405	398	53	,	,	PUNCT
ftr-405	398	54	accordingly	accordingly	ADV
ftr-405	398	55	,	,	PUNCT
ftr-405	398	56	retard	retard	VERB
ftr-405	398	57	the	the	DET
ftr-405	398	58	rate	rate	NOUN
ftr-405	398	59	progression	progression	NOUN
ftr-405	398	60	.	.	PUNCT
ftr-405	399	1	on	on	ADP
ftr-405	399	2	the	the	DET
ftr-405	399	3	other	other	ADJ
ftr-405	399	4	hand	hand	NOUN
ftr-405	399	5	,	,	PUNCT
ftr-405	399	6	various	various	ADJ
ftr-405	399	7	exclusions	exclusion	NOUN
ftr-405	399	8	from	from	ADP
ftr-405	399	9	income	income	NOUN
ftr-405	399	10	such	such	ADJ
ftr-405	399	11	as	as	ADP
ftr-405	399	12	unemployment	unemployment	NOUN
ftr-405	399	13	compensation	compensation	NOUN
ftr-405	399	14	,	,	PUNCT
ftr-405	399	15	while	while	SCONJ
ftr-405	399	16	exempt	exempt	ADJ
ftr-405	399	17	from	from	ADP
ftr-405	399	18	tax	tax	NOUN
ftr-405	399	19	,	,	PUNCT
ftr-405	399	20	count	count	NOUN
ftr-405	399	21	toward	toward	ADP
ftr-405	399	22	determining	determine	VERB
ftr-405	399	23	the	the	DET
ftr-405	399	24	rate	rate	NOUN
ftr-405	399	25	of	of	ADP
ftr-405	399	26	tax	tax	NOUN
ftr-405	399	27	on	on	ADP
ftr-405	399	28	the	the	DET
ftr-405	399	29	next	next	ADJ
ftr-405	399	30	euro	euro	NOUN
ftr-405	399	31	of	of	ADP
ftr-405	399	32	income	income	NOUN
ftr-405	399	33	.	.	PUNCT
ftr-405	400	1	estg	estg	PROPN
ftr-405	400	2	§	§	PROPN
ftr-405	400	3	32b	32b	NOUN
ftr-405	400	4	.	.	PUNCT
ftr-405	401	1	88	88	NUM
ftr-405	401	2	.	.	PUNCT
ftr-405	402	1	irc	irc	PROPN
ftr-405	402	2	§	§	PROPN
ftr-405	402	3	1(a	1(a	NUM
ftr-405	402	4	)	)	PUNCT
ftr-405	402	5	–	–	PUNCT
ftr-405	402	6	(	(	PUNCT
ftr-405	402	7	d	d	NOUN
ftr-405	402	8	)	)	PUNCT
ftr-405	402	9	,	,	PUNCT
ftr-405	402	10	(	(	PUNCT
ftr-405	402	11	i	i	NOUN
ftr-405	402	12	)	)	PUNCT
ftr-405	402	13	.	.	PUNCT
ftr-405	403	1	the	the	DET
ftr-405	403	2	rates	rate	NOUN
ftr-405	403	3	set	set	VERB
ftr-405	403	4	forth	forth	ADP
ftr-405	403	5	in	in	ADP
ftr-405	403	6	irc	irc	PROPN
ftr-405	403	7	§	§	PROPN
ftr-405	403	8	1(i	1(i	NUM
ftr-405	403	9	)	)	PUNCT
ftr-405	403	10	will	will	AUX
ftr-405	403	11	return	return	VERB
ftr-405	403	12	to	to	ADP
ftr-405	403	13	the	the	DET
ftr-405	403	14	rates	rate	NOUN
ftr-405	403	15	appearing	appear	VERB
ftr-405	403	16	in	in	ADP
ftr-405	403	17	irc	irc	PROPN
ftr-405	403	18	§	§	PROPN
ftr-405	403	19	1(a	1(a	NUM
ftr-405	403	20	)	)	PUNCT
ftr-405	403	21	after	after	ADP
ftr-405	403	22	2010	2010	NUM
ftr-405	403	23	,	,	PUNCT
ftr-405	403	24	as	as	SCONJ
ftr-405	403	25	provided	provide	VERB
ftr-405	403	26	in	in	ADP
ftr-405	403	27	§	§	PROPN
ftr-405	403	28	901	901	NUM
ftr-405	403	29	of	of	ADP
ftr-405	403	30	the	the	DET
ftr-405	403	31	economic	economic	ADJ
ftr-405	403	32	growth	growth	NOUN
ftr-405	403	33	and	and	CCONJ
ftr-405	403	34	tax	tax	NOUN
ftr-405	403	35	relief	relief	NOUN
ftr-405	403	36	reconciliation	reconciliation	NOUN
ftr-405	403	37	act	act	NOUN
ftr-405	403	38	of	of	ADP
ftr-405	403	39	2001	2001	NUM
ftr-405	403	40	,	,	PUNCT
ftr-405	403	41	p.l	p.l	PROPN
ftr-405	403	42	.	.	PROPN
ftr-405	403	43	107	107	NUM
ftr-405	403	44	-	-	SYM
ftr-405	403	45	16	16	NUM
ftr-405	403	46	,	,	PUNCT
ftr-405	403	47	(	(	PUNCT
ftr-405	403	48	107th	107th	ADJ
ftr-405	403	49	cong	cong	NOUN
ftr-405	403	50	.	.	PUNCT
ftr-405	403	51	,	,	PUNCT
ftr-405	403	52	1st	1st	ADJ
ftr-405	403	53	sess	sess	NOUN
ftr-405	403	54	.	.	PUNCT
ftr-405	404	1	2001	2001	NUM
ftr-405	404	2	)	)	PUNCT
ftr-405	404	3	(	(	PUNCT
ftr-405	404	4	egtrra	egtrra	VERB
ftr-405	404	5	in	in	ADP
ftr-405	404	6	the	the	DET
ftr-405	404	7	following	following	NOUN
ftr-405	404	8	)	)	PUNCT
ftr-405	404	9	.	.	PUNCT
ftr-405	405	1	89	89	NUM
ftr-405	405	2	.	.	PUNCT
ftr-405	406	1	irc	irc	PROPN
ftr-405	406	2	§	§	PROPN
ftr-405	406	3	1(h	1(h	NUM
ftr-405	406	4	)	)	PUNCT
ftr-405	406	5	taxes	taxis	NOUN
ftr-405	406	6	unrecaptured	unrecapture	VERB
ftr-405	406	7	§	§	PROPN
ftr-405	406	8	1250	1250	NUM
ftr-405	406	9	gain	gain	NOUN
ftr-405	406	10	,	,	PUNCT
ftr-405	406	11	defined	define	VERB
ftr-405	406	12	in	in	ADP
ftr-405	406	13	irc	irc	PROPN
ftr-405	406	14	§	§	PROPN
ftr-405	406	15	1(h)(6	1(h)(6	NUM
ftr-405	406	16	)	)	PUNCT
ftr-405	406	17	,	,	PUNCT
ftr-405	406	18	at	at	ADP
ftr-405	406	19	a	a	DET
ftr-405	406	20	25	25	NUM
ftr-405	406	21	%	%	NOUN
ftr-405	406	22	rate	rate	NOUN
ftr-405	406	23	and	and	CCONJ
ftr-405	406	24	collectibles	collectible	NOUN
ftr-405	406	25	gain	gain	VERB
ftr-405	406	26	,	,	PUNCT
ftr-405	406	27	defined	define	VERB
ftr-405	406	28	in	in	ADP
ftr-405	406	29	irc	irc	PROPN
ftr-405	406	30	§	§	PROPN
ftr-405	406	31	1(h)(5)(a	1(h)(5)(a	NUM
ftr-405	406	32	)	)	PUNCT
ftr-405	406	33	,	,	PUNCT
ftr-405	406	34	at	at	ADP
ftr-405	406	35	a	a	DET
ftr-405	406	36	28	28	NUM
ftr-405	406	37	%	%	NOUN
ftr-405	406	38	rate	rate	NOUN
ftr-405	406	39	.	.	PUNCT
ftr-405	407	1	90	90	NUM
ftr-405	407	2	.	.	PUNCT
ftr-405	408	1	irc	irc	AUX
ftr-405	408	2	§	§	PROPN
ftr-405	408	3	1202	1202	NUM
ftr-405	408	4	excludes	exclude	VERB
ftr-405	408	5	half	half	DET
ftr-405	408	6	the	the	DET
ftr-405	408	7	gain	gain	NOUN
ftr-405	408	8	on	on	ADP
ftr-405	408	9	qualified	qualified	ADJ
ftr-405	408	10	small	small	ADJ
ftr-405	408	11	business	business	NOUN
ftr-405	408	12	stock	stock	NOUN
ftr-405	408	13	from	from	ADP
ftr-405	408	14	gross	gross	ADJ
ftr-405	408	15	income	income	NOUN
ftr-405	408	16	(	(	PUNCT
ftr-405	408	17	a	a	DET
ftr-405	408	18	zero	zero	NUM
ftr-405	408	19	rate	rate	NOUN
ftr-405	408	20	)	)	PUNCT
ftr-405	408	21	and	and	CCONJ
ftr-405	408	22	taxes	taxis	NOUN
ftr-405	408	23	the	the	DET
ftr-405	408	24	remaining	remain	VERB
ftr-405	408	25	gain	gain	NOUN
ftr-405	408	26	at	at	ADP
ftr-405	408	27	28	28	NUM
ftr-405	408	28	%	%	NOUN
ftr-405	408	29	.	.	PUNCT
ftr-405	409	1	91	91	NUM
ftr-405	409	2	.	.	PUNCT
ftr-405	410	1	irc	irc	PROPN
ftr-405	410	2	§	§	PROPN
ftr-405	410	3	1(h	1(h	NUM
ftr-405	410	4	)	)	PUNCT
ftr-405	410	5	.	.	PUNCT
ftr-405	411	1	this	this	DET
ftr-405	411	2	net	net	ADJ
ftr-405	411	3	capital	capital	NOUN
ftr-405	411	4	gain	gain	VERB
ftr-405	411	5	provision	provision	NOUN
ftr-405	411	6	taxes	taxis	NOUN
ftr-405	411	7	various	various	ADJ
ftr-405	411	8	types	type	NOUN
ftr-405	411	9	of	of	ADP
ftr-405	411	10	net	net	ADJ
ftr-405	411	11	capital	capital	NOUN
ftr-405	411	12	gain	gain	NOUN
ftr-405	411	13	at	at	ADP
ftr-405	411	14	differing	differ	VERB
ftr-405	411	15	rates	rate	NOUN
ftr-405	411	16	ranging	range	VERB
ftr-405	411	17	at	at	ADP
ftr-405	411	18	maximum	maximum	ADJ
ftr-405	411	19	from	from	ADP
ftr-405	411	20	15	15	NUM
ftr-405	411	21	to	to	PART
ftr-405	411	22	28	28	NUM
ftr-405	411	23	%	%	NOUN
ftr-405	411	24	.	.	PUNCT
ftr-405	412	1	in	in	ADP
ftr-405	412	2	addition	addition	NOUN
ftr-405	412	3	,	,	PUNCT
ftr-405	412	4	the	the	DET
ftr-405	412	5	range	range	NOUN
ftr-405	412	6	will	will	AUX
ftr-405	412	7	narrow	narrow	VERB
ftr-405	412	8	to	to	ADP
ftr-405	412	9	20	20	NUM
ftr-405	412	10	to	to	PART
ftr-405	412	11	28	28	NUM
ftr-405	412	12	%	%	NOUN
ftr-405	412	13	as	as	ADP
ftr-405	412	14	the	the	DET
ftr-405	412	15	provisions	provision	NOUN
ftr-405	412	16	of	of	ADP
ftr-405	412	17	egtrra	egtrra	ADJ
ftr-405	412	18	sunset	sunset	NOUN
ftr-405	412	19	,	,	PUNCT
ftr-405	412	20	see	see	VERB
ftr-405	412	21	supra	supra	PROPN
ftr-405	412	22	note	note	PROPN
ftr-405	412	23	88	88	NUM
ftr-405	412	24	.	.	PUNCT
ftr-405	413	1	irc	irc	AUX
ftr-405	413	2	§	§	PROPN
ftr-405	413	3	1(h)(11	1(h)(11	NUM
ftr-405	413	4	)	)	PUNCT
ftr-405	413	5	treats	treat	VERB
ftr-405	413	6	most	most	ADJ
ftr-405	413	7	corporate	corporate	ADJ
ftr-405	413	8	dividends	dividend	NOUN
ftr-405	413	9	as	as	ADP
ftr-405	413	10	an	an	DET
ftr-405	413	11	increase	increase	NOUN
ftr-405	413	12	to	to	ADP
ftr-405	413	13	net	net	ADJ
ftr-405	413	14	capital	capital	NOUN
ftr-405	413	15	gain	gain	NOUN
ftr-405	413	16	taxed	tax	VERB
ftr-405	413	17	at	at	ADP
ftr-405	413	18	the	the	DET
ftr-405	413	19	lower	low	ADJ
ftr-405	413	20	rates	rate	NOUN
ftr-405	413	21	.	.	PUNCT
ftr-405	414	1	irc	irc	AUX
ftr-405	414	2	§	§	PROPN
ftr-405	414	3	1222(11	1222(11	NUM
ftr-405	414	4	)	)	PUNCT
ftr-405	414	5	defines	define	VERB
ftr-405	414	6	net	net	ADJ
ftr-405	414	7	capital	capital	NOUN
ftr-405	414	8	gain	gain	NOUN
ftr-405	414	9	as	as	ADP
ftr-405	414	10	the	the	DET
ftr-405	414	11	excess	excess	NOUN
ftr-405	414	12	of	of	ADP
ftr-405	414	13	net	net	ADJ
ftr-405	414	14	long	long	ADJ
ftr-405	414	15	term	term	NOUN
ftr-405	414	16	capital	capital	NOUN
ftr-405	414	17	gains	gain	NOUN
ftr-405	414	18	(	(	PUNCT
ftr-405	414	19	§	§	PROPN
ftr-405	414	20	1222(7	1222(7	PROPN
ftr-405	414	21	)	)	PUNCT
ftr-405	414	22	,	,	PUNCT
ftr-405	414	23	over	over	ADP
ftr-405	414	24	net	net	ADJ
ftr-405	414	25	short	short	ADJ
ftr-405	414	26	term	term	NOUN
ftr-405	414	27	capital	capital	NOUN
ftr-405	414	28	losses	loss	NOUN
ftr-405	414	29	(	(	PUNCT
ftr-405	414	30	§	§	NOUN
ftr-405	414	31	1222(6	1222(6	NUM
ftr-405	414	32	)	)	PUNCT
ftr-405	414	33	)	)	PUNCT
ftr-405	414	34	.	.	PUNCT
ftr-405	415	1	92	92	NUM
ftr-405	415	2	.	.	PUNCT
ftr-405	416	1	germany	germany	PROPN
ftr-405	416	2	added	add	VERB
ftr-405	416	3	the	the	DET
ftr-405	416	4	solidarity	solidarity	PROPN
ftr-405	416	5	supplement	supplement	NOUN
ftr-405	416	6	law	law	NOUN
ftr-405	416	7	in	in	ADP
ftr-405	416	8	1993	1993	NUM
ftr-405	416	9	and	and	CCONJ
ftr-405	416	10	replaced	replace	VERB
ftr-405	416	11	in	in	ADP
ftr-405	416	12	1995	1995	NUM
ftr-405	416	13	(	(	PUNCT
ftr-405	416	14	solidaritätszuschlaggesetz	solidaritätszuschlaggesetz	ADJ
ftr-405	416	15	1995	1995	NUM
ftr-405	416	16	)	)	PUNCT
ftr-405	416	17	,	,	PUNCT
ftr-405	416	18	currently	currently	ADV
ftr-405	416	19	,	,	PUNCT
ftr-405	416	20	the	the	DET
ftr-405	416	21	applicable	applicable	ADJ
ftr-405	416	22	version	version	NOUN
ftr-405	416	23	was	be	AUX
ftr-405	416	24	published	publish	VERB
ftr-405	416	25	oct	oct	PROPN
ftr-405	416	26	.	.	PROPN
ftr-405	416	27	15	15	NUM
ftr-405	416	28	,	,	PUNCT
ftr-405	416	29	2002	2002	NUM
ftr-405	416	30	and	and	CCONJ
ftr-405	416	31	amended	amend	VERB
ftr-405	416	32	dec	dec	PROPN
ftr-405	416	33	.	.	PROPN
ftr-405	416	34	23	23	NUM
ftr-405	416	35	,	,	PUNCT
ftr-405	416	36	2002	2002	NUM
ftr-405	416	37	.	.	PUNCT
ftr-405	417	1	discusses	discuss	VERB
ftr-405	417	2	the	the	DET
ftr-405	417	3	combined	combined	ADJ
ftr-405	417	4	effect	effect	NOUN
ftr-405	417	5	of	of	ADP
ftr-405	417	6	income	income	NOUN
ftr-405	417	7	and	and	CCONJ
ftr-405	417	8	consumption	consumption	NOUN
ftr-405	417	9	taxes	taxis	NOUN
ftr-405	417	10	.	.	PUNCT
ftr-405	418	1	thus	thus	ADV
ftr-405	418	2	,	,	PUNCT
ftr-405	418	3	increasing	increase	VERB
ftr-405	418	4	tax	tax	NOUN
ftr-405	418	5	rates	rate	NOUN
ftr-405	418	6	as	as	ADP
ftr-405	418	7	a	a	DET
ftr-405	418	8	taxpayer	taxpayer	NOUN
ftr-405	418	9	’s	’s	PART
ftr-405	418	10	amount	amount	NOUN
ftr-405	418	11	of	of	ADP
ftr-405	418	12	income	income	NOUN
ftr-405	418	13	increases	increase	NOUN
ftr-405	418	14	signals	signal	VERB
ftr-405	418	15	the	the	DET
ftr-405	418	16	presence	presence	NOUN
ftr-405	418	17	of	of	ADP
ftr-405	418	18	progressive	progressive	ADJ
ftr-405	418	19	taxation	taxation	NOUN
ftr-405	418	20	.	.	PUNCT
ftr-405	419	1	both	both	PRON
ftr-405	419	2	german	german	ADJ
ftr-405	419	3	and	and	CCONJ
ftr-405	419	4	u.s	u.s	PROPN
ftr-405	419	5	.	.	PROPN
ftr-405	419	6	personal	personal	ADJ
ftr-405	419	7	income8	income8	PROPN
ftr-405	419	8	6	6	NUM
ftr-405	419	9	taxes	taxis	NOUN
ftr-405	419	10	employ	employ	VERB
ftr-405	419	11	graduated	graduate	VERB
ftr-405	419	12	rate	rate	NOUN
ftr-405	419	13	structures	structure	NOUN
ftr-405	419	14	with	with	ADP
ftr-405	419	15	positive	positive	ADJ
ftr-405	419	16	rates	rate	NOUN
ftr-405	419	17	in	in	ADP
ftr-405	419	18	germany	germany	PROPN
ftr-405	419	19	ranging	range	VERB
ftr-405	419	20	from	from	ADP
ftr-405	419	21	a	a	DET
ftr-405	419	22	minimum	minimum	NOUN
ftr-405	419	23	of	of	ADP
ftr-405	419	24	just	just	ADV
ftr-405	419	25	over	over	ADP
ftr-405	419	26	16	16	NUM
ftr-405	419	27	%	%	NOUN
ftr-405	419	28	(	(	PUNCT
ftr-405	419	29	0	0	NUM
ftr-405	419	30	%	%	NOUN
ftr-405	419	31	if	if	SCONJ
ftr-405	419	32	one	one	NUM
ftr-405	419	33	views	view	VERB
ftr-405	419	34	capital	capital	NOUN
ftr-405	419	35	gain	gain	NOUN
ftr-405	419	36	as	as	ADP
ftr-405	419	37	income	income	NOUN
ftr-405	419	38	)	)	PUNCT
ftr-405	419	39	to	to	ADP
ftr-405	419	40	a	a	DET
ftr-405	419	41	maximum	maximum	NOUN
ftr-405	419	42	of	of	ADP
ftr-405	419	43	45	45	NUM
ftr-405	419	44	%	%	NOUN
ftr-405	419	45	(	(	PUNCT
ftr-405	419	46	a	a	DET
ftr-405	419	47	29	29	NUM
ftr-405	419	48	%	%	NOUN
ftr-405	419	49	range	range	NOUN
ftr-405	419	50	)	)	PUNCT
ftr-405	419	51	and	and	CCONJ
ftr-405	419	52	in	in	ADP
ftr-405	419	53	the	the	DET
ftr-405	419	54	u.s	u.s	PROPN
ftr-405	419	55	.	.	PROPN
ftr-405	419	56	from	from	ADP
ftr-405	419	57	a87	a87	ADJ
ftr-405	419	58	minimum	minimum	NOUN
ftr-405	419	59	of	of	ADP
ftr-405	419	60	10	10	NUM
ftr-405	419	61	%	%	NOUN
ftr-405	419	62	to	to	ADP
ftr-405	419	63	a	a	DET
ftr-405	419	64	maximum	maximum	NOUN
ftr-405	419	65	of	of	ADP
ftr-405	419	66	35	35	NUM
ftr-405	419	67	%	%	NOUN
ftr-405	419	68	on	on	ADP
ftr-405	419	69	ordinary	ordinary	ADJ
ftr-405	419	70	income	income	NOUN
ftr-405	419	71	and	and	CCONJ
ftr-405	419	72	,	,	PUNCT
ftr-405	419	73	with88	with88	NOUN
ftr-405	419	74	exceptions	exception	NOUN
ftr-405	419	75	for	for	ADP
ftr-405	419	76	certain	certain	ADJ
ftr-405	419	77	categories	category	NOUN
ftr-405	419	78	of	of	ADP
ftr-405	419	79	net	net	ADJ
ftr-405	419	80	capital	capital	NOUN
ftr-405	419	81	gain	gain	NOUN
ftr-405	419	82	,	,	PUNCT
ftr-405	419	83	a	a	DET
ftr-405	419	84	minimum	minimum	NOUN
ftr-405	419	85	of	of	ADP
ftr-405	419	86	5	5	NUM
ftr-405	419	87	%	%	NOUN
ftr-405	419	88	to	to	PART
ftr-405	419	89	a89	a89	VERB
ftr-405	419	90	90	90	NUM
ftr-405	419	91	maximum	maximum	NOUN
ftr-405	419	92	of	of	ADP
ftr-405	419	93	15	15	NUM
ftr-405	419	94	%	%	NOUN
ftr-405	419	95	for	for	ADP
ftr-405	419	96	net	net	ADJ
ftr-405	419	97	capital	capital	NOUN
ftr-405	419	98	gain	gain	NOUN
ftr-405	419	99	(	(	PUNCT
ftr-405	419	100	a	a	DET
ftr-405	419	101	25	25	NUM
ftr-405	419	102	%	%	NOUN
ftr-405	419	103	range	range	NOUN
ftr-405	419	104	on	on	ADP
ftr-405	419	105	ordinary	ordinary	ADJ
ftr-405	419	106	income	income	NOUN
ftr-405	419	107	,	,	PUNCT
ftr-405	419	108	but	but	CCONJ
ftr-405	419	109	a	a	DET
ftr-405	419	110	35	35	NUM
ftr-405	419	111	%	%	NOUN
ftr-405	419	112	range	range	NOUN
ftr-405	419	113	integrating	integrate	VERB
ftr-405	419	114	ordinary	ordinary	ADJ
ftr-405	419	115	income	income	NOUN
ftr-405	419	116	and	and	CCONJ
ftr-405	419	117	net	net	ADJ
ftr-405	419	118	capital	capital	NOUN
ftr-405	419	119	gain	gain	NOUN
ftr-405	419	120	)	)	PUNCT
ftr-405	419	121	.	.	PUNCT
ftr-405	420	1	germany91	germany91	PROPN
ftr-405	420	2	also	also	ADV
ftr-405	420	3	imposes	impose	VERB
ftr-405	420	4	a	a	DET
ftr-405	420	5	5.5	5.5	NUM
ftr-405	420	6	%	%	NOUN
ftr-405	420	7	surtax	surtax	NOUN
ftr-405	420	8	to	to	PART
ftr-405	420	9	support	support	VERB
ftr-405	420	10	the	the	DET
ftr-405	420	11	cost	cost	NOUN
ftr-405	420	12	of	of	ADP
ftr-405	420	13	reunification	reunification	NOUN
ftr-405	420	14	,	,	PUNCT
ftr-405	420	15	but92	but92	PROPN
ftr-405	420	16	273	273	NUM
ftr-405	420	17	horizontal	horizontal	ADJ
ftr-405	420	18	and	and	CCONJ
ftr-405	420	19	vertical	vertical	ADJ
ftr-405	420	20	equity	equity	NOUN
ftr-405	420	21	in	in	ADP
ftr-405	420	22	taxation	taxation	NOUN
ftr-405	421	1	[	[	X
ftr-405	421	2	vol.7:5	vol.7:5	PROPN
ftr-405	421	3	93	93	NUM
ftr-405	421	4	.	.	PUNCT
ftr-405	422	1	tipke	tipke	PROPN
ftr-405	422	2	&	&	CCONJ
ftr-405	422	3	lang	lang	PROPN
ftr-405	422	4	,	,	PUNCT
ftr-405	422	5	supra	supra	PROPN
ftr-405	422	6	note	note	PROPN
ftr-405	422	7	51	51	NUM
ftr-405	422	8	,	,	PUNCT
ftr-405	422	9	at	at	ADP
ftr-405	422	10	390	390	NUM
ftr-405	422	11	.	.	PUNCT
ftr-405	423	1	disposition	disposition	NOUN
ftr-405	423	2	of	of	ADP
ftr-405	423	3	income	income	NOUN
ftr-405	423	4	producing	produce	VERB
ftr-405	423	5	property	property	NOUN
ftr-405	423	6	,	,	PUNCT
ftr-405	423	7	capital	capital	NOUN
ftr-405	423	8	gain	gain	NOUN
ftr-405	423	9	,	,	PUNCT
ftr-405	423	10	is	be	AUX
ftr-405	423	11	disposition	disposition	NOUN
ftr-405	423	12	of	of	ADP
ftr-405	423	13	the	the	DET
ftr-405	423	14	income	income	NOUN
ftr-405	423	15	source	source	NOUN
ftr-405	423	16	,	,	PUNCT
ftr-405	423	17	not	not	PART
ftr-405	423	18	income	income	NOUN
ftr-405	423	19	.	.	PUNCT
ftr-405	424	1	thuronyi	thuronyi	PROPN
ftr-405	424	2	,	,	PUNCT
ftr-405	424	3	supra	supra	PROPN
ftr-405	424	4	note	note	NOUN
ftr-405	424	5	39	39	NUM
ftr-405	424	6	,	,	PUNCT
ftr-405	424	7	at	at	ADP
ftr-405	424	8	236	236	NUM
ftr-405	424	9	-	-	SYM
ftr-405	424	10	7	7	NUM
ftr-405	424	11	.	.	PUNCT
ftr-405	425	1	in	in	ADP
ftr-405	425	2	light	light	NOUN
ftr-405	425	3	of	of	ADP
ftr-405	425	4	the	the	DET
ftr-405	425	5	recent	recent	ADJ
ftr-405	425	6	constitutional	constitutional	ADJ
ftr-405	425	7	court	court	NOUN
ftr-405	425	8	decision	decision	NOUN
ftr-405	425	9	on	on	ADP
ftr-405	425	10	assessment	assessment	NOUN
ftr-405	425	11	and	and	CCONJ
ftr-405	425	12	collection	collection	NOUN
ftr-405	425	13	,	,	PUNCT
ftr-405	425	14	bverge	bverge	NOUN
ftr-405	425	15	110	110	NUM
ftr-405	425	16	,	,	PUNCT
ftr-405	425	17	94	94	NUM
ftr-405	425	18	,	,	PUNCT
ftr-405	425	19	supra	supra	PROPN
ftr-405	425	20	note	note	NOUN
ftr-405	425	21	30	30	NUM
ftr-405	425	22	,	,	PUNCT
ftr-405	425	23	discussed	discuss	VERB
ftr-405	425	24	infra	infra	NOUN
ftr-405	425	25	in	in	ADP
ftr-405	425	26	part	part	NOUN
ftr-405	425	27	iv	iv	ADP
ftr-405	425	28	c	c	NOUN
ftr-405	425	29	,	,	PUNCT
ftr-405	425	30	even	even	ADV
ftr-405	425	31	the	the	DET
ftr-405	425	32	limited	limited	ADJ
ftr-405	425	33	inclusion	inclusion	NOUN
ftr-405	425	34	of	of	ADP
ftr-405	425	35	capital	capital	NOUN
ftr-405	425	36	gains	gain	NOUN
ftr-405	425	37	under	under	ADP
ftr-405	425	38	the	the	DET
ftr-405	425	39	german	german	ADJ
ftr-405	425	40	system	system	NOUN
ftr-405	425	41	has	have	AUX
ftr-405	425	42	become	become	VERB
ftr-405	425	43	narrower	narrow	ADJ
ftr-405	425	44	.	.	PUNCT
ftr-405	426	1	94	94	NUM
ftr-405	426	2	.	.	PUNCT
ftr-405	427	1	this	this	DET
ftr-405	427	2	observation	observation	NOUN
ftr-405	427	3	may	may	AUX
ftr-405	427	4	be	be	AUX
ftr-405	427	5	somewhat	somewhat	ADV
ftr-405	427	6	surprising	surprising	ADJ
ftr-405	427	7	as	as	SCONJ
ftr-405	427	8	one	one	PRON
ftr-405	427	9	often	often	ADV
ftr-405	427	10	associates	associate	VERB
ftr-405	427	11	a	a	DET
ftr-405	427	12	developed	develop	VERB
ftr-405	427	13	welfare	welfare	NOUN
ftr-405	427	14	system	system	NOUN
ftr-405	427	15	like	like	ADP
ftr-405	427	16	germany	germany	PROPN
ftr-405	427	17	has	have	VERB
ftr-405	427	18	with	with	ADP
ftr-405	427	19	tax	tax	NOUN
ftr-405	427	20	progression	progression	NOUN
ftr-405	427	21	.	.	PUNCT
ftr-405	428	1	germany	germany	PROPN
ftr-405	428	2	’s	’s	PART
ftr-405	428	3	taxes	taxis	NOUN
ftr-405	428	4	are	be	AUX
ftr-405	428	5	higher	high	ADJ
ftr-405	428	6	than	than	ADP
ftr-405	428	7	u.s	u.s	PROPN
ftr-405	428	8	.	.	PROPN
ftr-405	428	9	taxes	taxis	NOUN
ftr-405	428	10	so	so	SCONJ
ftr-405	428	11	that	that	SCONJ
ftr-405	428	12	germany	germany	PROPN
ftr-405	428	13	may	may	AUX
ftr-405	428	14	support	support	VERB
ftr-405	428	15	its	its	PRON
ftr-405	428	16	welfare	welfare	NOUN
ftr-405	428	17	system	system	NOUN
ftr-405	428	18	,	,	PUNCT
ftr-405	428	19	but	but	CCONJ
ftr-405	428	20	they	they	PRON
ftr-405	428	21	are	be	AUX
ftr-405	428	22	not	not	PART
ftr-405	428	23	necessarily	necessarily	ADV
ftr-405	428	24	more	more	ADV
ftr-405	428	25	progressive	progressive	ADJ
ftr-405	428	26	,	,	PUNCT
ftr-405	428	27	just	just	ADV
ftr-405	428	28	steeply	steeply	ADV
ftr-405	428	29	progressive	progressive	ADJ
ftr-405	428	30	.	.	PUNCT
ftr-405	429	1	95	95	NUM
ftr-405	429	2	.	.	PUNCT
ftr-405	430	1	estg	estg	PROPN
ftr-405	430	2	§	§	PROPN
ftr-405	430	3	32a	32a	PROPN
ftr-405	430	4	.	.	PUNCT
ftr-405	431	1	germany	germany	PROPN
ftr-405	431	2	does	do	AUX
ftr-405	431	3	not	not	PART
ftr-405	431	4	apply	apply	VERB
ftr-405	431	5	differing	differ	VERB
ftr-405	431	6	rate	rate	NOUN
ftr-405	431	7	schedules	schedule	NOUN
ftr-405	431	8	to	to	PART
ftr-405	431	9	married	married	VERB
ftr-405	431	10	and	and	CCONJ
ftr-405	431	11	single	single	ADJ
ftr-405	431	12	individuals	individual	NOUN
ftr-405	431	13	,	,	PUNCT
ftr-405	431	14	so	so	SCONJ
ftr-405	431	15	that	that	SCONJ
ftr-405	431	16	joint	joint	ADJ
ftr-405	431	17	assessment	assessment	NOUN
ftr-405	431	18	under	under	ADP
ftr-405	431	19	estg	estg	PROPN
ftr-405	431	20	§	§	PROPN
ftr-405	431	21	26b	26b	PROPN
ftr-405	431	22	combines	combine	VERB
ftr-405	431	23	the	the	DET
ftr-405	431	24	incomes	income	NOUN
ftr-405	431	25	and	and	CCONJ
ftr-405	431	26	then	then	ADV
ftr-405	431	27	splits	split	VERB
ftr-405	431	28	them	they	PRON
ftr-405	431	29	into	into	ADP
ftr-405	431	30	two	two	NUM
ftr-405	431	31	taxpayers	taxpayer	NOUN
ftr-405	431	32	for	for	ADP
ftr-405	431	33	computational	computational	ADJ
ftr-405	431	34	purposes	purpose	NOUN
ftr-405	431	35	even	even	ADV
ftr-405	431	36	though	though	SCONJ
ftr-405	431	37	they	they	PRON
ftr-405	431	38	remain	remain	VERB
ftr-405	431	39	jointly	jointly	ADV
ftr-405	431	40	liable	liable	ADJ
ftr-405	431	41	for	for	ADP
ftr-405	431	42	the	the	DET
ftr-405	431	43	tax	tax	NOUN
ftr-405	431	44	.	.	PUNCT
ftr-405	432	1	joint	joint	ADJ
ftr-405	432	2	assessment	assessment	NOUN
ftr-405	432	3	renders	render	VERB
ftr-405	432	4	spouses	spouse	NOUN
ftr-405	432	5	jointly	jointly	ADV
ftr-405	432	6	and	and	CCONJ
ftr-405	432	7	severally	severally	ADV
ftr-405	432	8	liable	liable	ADJ
ftr-405	432	9	for	for	ADP
ftr-405	432	10	the	the	DET
ftr-405	432	11	combined	combine	VERB
ftr-405	432	12	tax	tax	NOUN
ftr-405	432	13	debt	debt	NOUN
ftr-405	432	14	.	.	PUNCT
ftr-405	433	1	abgabeordnung	abgabeordnung	PROPN
ftr-405	433	2	(	(	PUNCT
ftr-405	433	3	tax	tax	NOUN
ftr-405	433	4	code	code	NOUN
ftr-405	433	5	)	)	PUNCT
ftr-405	433	6	§	§	PROPN
ftr-405	433	7	44	44	NUM
ftr-405	433	8	¶	¶	NOUN
ftr-405	433	9	1	1	NUM
ftr-405	433	10	(	(	PUNCT
ftr-405	433	11	version	version	NOUN
ftr-405	433	12	of	of	ADP
ftr-405	433	13	october	october	PROPN
ftr-405	433	14	10	10	NUM
ftr-405	433	15	,	,	PUNCT
ftr-405	433	16	2002	2002	NUM
ftr-405	433	17	,	,	PUNCT
ftr-405	433	18	most	most	ADV
ftr-405	433	19	recently	recently	ADV
ftr-405	433	20	amended	amend	VERB
ftr-405	433	21	sept	sept	PROPN
ftr-405	433	22	.	.	PROPN
ftr-405	433	23	22	22	NUM
ftr-405	433	24	,	,	PUNCT
ftr-405	433	25	2005	2005	NUM
ftr-405	433	26	)	)	PUNCT
ftr-405	433	27	(	(	PUNCT
ftr-405	433	28	neugefasst	neugefasst	ADV
ftr-405	433	29	durch	durch	VERB
ftr-405	433	30	bek	bek	PROPN
ftr-405	433	31	.	.	PUNCT
ftr-405	434	1	v.	v.	ADP
ftr-405	434	2	1.10.2002	1.10.2002	NUM
ftr-405	435	1	i	i	NOUN
ftr-405	435	2	3866	3866	NUM
ftr-405	435	3	;	;	PUNCT
ftr-405	435	4	203	203	NUM
ftr-405	435	5	i	i	PRON
ftr-405	435	6	61	61	NUM
ftr-405	435	7	zuletzt	zuletzt	PROPN
ftr-405	435	8	geändert	geändert	ADJ
ftr-405	435	9	durch	durch	NOUN
ftr-405	435	10	art	art	NOUN
ftr-405	435	11	.	.	PUNCT
ftr-405	436	1	4	4	NUM
ftr-405	436	2	abs.22	abs.22	NOUN
ftr-405	436	3	g	g	PROPN
ftr-405	436	4	v.	v.	ADP
ftr-405	436	5	22	22	NUM
ftr-405	436	6	.	.	PUNCT
ftr-405	437	1	9.2005	9.2005	NUM
ftr-405	437	2	i	i	NOUN
ftr-405	437	3	2809	2809	NUM
ftr-405	437	4	)	)	PUNCT
ftr-405	437	5	(	(	PUNCT
ftr-405	437	6	at	at	ADP
ftr-405	437	7	http://www.gesetze-im-internet.de/ao_1977/__44.html	http://www.gesetze-im-internet.de/ao_1977/__44.html	PROPN
ftr-405	437	8	)	)	PUNCT
ftr-405	437	9	.	.	PUNCT
ftr-405	438	1	despite	despite	SCONJ
ftr-405	438	2	joint	joint	ADJ
ftr-405	438	3	assessment	assessment	NOUN
ftr-405	438	4	,	,	PUNCT
ftr-405	438	5	however	however	ADV
ftr-405	438	6	,	,	PUNCT
ftr-405	438	7	either	either	DET
ftr-405	438	8	spouse	spouse	NOUN
ftr-405	438	9	may	may	AUX
ftr-405	438	10	request	request	VERB
ftr-405	438	11	separate	separate	ADJ
ftr-405	438	12	assessment	assessment	NOUN
ftr-405	438	13	on	on	ADP
ftr-405	438	14	his	his	PRON
ftr-405	438	15	or	or	CCONJ
ftr-405	438	16	her	her	PRON
ftr-405	438	17	separate	separate	ADJ
ftr-405	438	18	income	income	NOUN
ftr-405	438	19	only	only	ADV
ftr-405	438	20	at	at	ADP
ftr-405	438	21	any	any	DET
ftr-405	438	22	time	time	NOUN
ftr-405	438	23	before	before	ADP
ftr-405	438	24	payment	payment	NOUN
ftr-405	438	25	in	in	ADP
ftr-405	438	26	full	full	ADJ
ftr-405	438	27	of	of	ADP
ftr-405	438	28	the	the	DET
ftr-405	438	29	jointly	jointly	ADV
ftr-405	438	30	assessed	assessed	ADJ
ftr-405	438	31	tax	tax	NOUN
ftr-405	438	32	liability	liability	NOUN
ftr-405	438	33	.	.	PUNCT
ftr-405	439	1	abgabeordnung	abgabeordnung	PROPN
ftr-405	439	2	§	§	PROPN
ftr-405	439	3	268	268	NUM
ftr-405	439	4	.	.	PUNCT
ftr-405	440	1	96	96	NUM
ftr-405	440	2	.	.	PUNCT
ftr-405	441	1	irc	irc	PROPN
ftr-405	441	2	§	§	PROPN
ftr-405	441	3	1(f	1(f	NUM
ftr-405	441	4	)	)	PUNCT
ftr-405	441	5	.	.	PUNCT
ftr-405	442	1	the	the	DET
ftr-405	442	2	rate	rate	NOUN
ftr-405	442	3	schedules	schedule	NOUN
ftr-405	442	4	under	under	ADP
ftr-405	442	5	irc	irc	PROPN
ftr-405	442	6	§	§	PROPN
ftr-405	442	7	1	1	NUM
ftr-405	442	8	(	(	PUNCT
ftr-405	442	9	a	a	NOUN
ftr-405	442	10	)	)	PUNCT
ftr-405	442	11	–	–	PUNCT
ftr-405	442	12	(	(	PUNCT
ftr-405	442	13	d	d	X
ftr-405	442	14	)	)	PUNCT
ftr-405	442	15	set	set	VERB
ftr-405	442	16	the	the	DET
ftr-405	442	17	maximum	maximum	ADJ
ftr-405	442	18	rates	rate	NOUN
ftr-405	442	19	for	for	ADP
ftr-405	442	20	1992	1992	NUM
ftr-405	442	21	,	,	PUNCT
ftr-405	442	22	but	but	CCONJ
ftr-405	442	23	the	the	DET
ftr-405	442	24	brackets	bracket	NOUN
ftr-405	442	25	adjust	adjust	VERB
ftr-405	442	26	for	for	ADP
ftr-405	442	27	the	the	DET
ftr-405	442	28	increase	increase	NOUN
ftr-405	442	29	in	in	ADP
ftr-405	442	30	the	the	DET
ftr-405	442	31	cost	cost	NOUN
ftr-405	442	32	of	of	ADP
ftr-405	442	33	living	living	NOUN
ftr-405	442	34	,	,	PUNCT
ftr-405	442	35	measured	measure	VERB
ftr-405	442	36	by	by	ADP
ftr-405	442	37	the	the	DET
ftr-405	442	38	u.s	u.s	PROPN
ftr-405	442	39	.	.	PROPN
ftr-405	442	40	department	department	PROPN
ftr-405	442	41	of	of	ADP
ftr-405	442	42	labor	labor	NOUN
ftr-405	442	43	’s	’s	PART
ftr-405	442	44	consumer	consumer	NOUN
ftr-405	442	45	price	price	NOUN
ftr-405	442	46	index	index	NOUN
ftr-405	442	47	for	for	ADP
ftr-405	442	48	all	all	ADV
ftr-405	442	49	-	-	PUNCT
ftr-405	442	50	urban	urban	ADJ
ftr-405	442	51	consumers	consumer	NOUN
ftr-405	442	52	that	that	SCONJ
ftr-405	442	53	the	the	DET
ftr-405	442	54	u.s	u.s	PROPN
ftr-405	442	55	.	.	PROPN
ftr-405	442	56	department	department	PROPN
ftr-405	442	57	of	of	ADP
ftr-405	442	58	labor	labor	NOUN
ftr-405	442	59	publishes	publishe	NOUN
ftr-405	442	60	.	.	PUNCT
ftr-405	443	1	97	97	NUM
ftr-405	443	2	.	.	PUNCT
ftr-405	444	1	irc	irc	AUX
ftr-405	444	2	§	§	PROPN
ftr-405	444	3	1(a	1(a	NUM
ftr-405	444	4	)	)	PUNCT
ftr-405	444	5	sets	set	VERB
ftr-405	444	6	forth	forth	ADP
ftr-405	444	7	the	the	DET
ftr-405	444	8	1992	1992	NUM
ftr-405	444	9	level	level	NOUN
ftr-405	444	10	of	of	ADP
ftr-405	444	11	$	$	SYM
ftr-405	444	12	250,000	250,000	NUM
ftr-405	444	13	,	,	PUNCT
ftr-405	444	14	and	and	CCONJ
ftr-405	444	15	the	the	DET
ftr-405	444	16	bracket	bracket	NOUN
ftr-405	444	17	adjustments	adjustment	NOUN
ftr-405	444	18	in	in	ADP
ftr-405	444	19	2005	2005	NUM
ftr-405	444	20	under	under	ADP
ftr-405	444	21	irc	irc	PROPN
ftr-405	444	22	§	§	PROPN
ftr-405	444	23	1(f	1(f	NUM
ftr-405	444	24	)	)	PUNCT
ftr-405	444	25	will	will	AUX
ftr-405	444	26	cause	cause	VERB
ftr-405	444	27	the	the	DET
ftr-405	444	28	maximum	maximum	ADJ
ftr-405	444	29	rate	rate	NOUN
ftr-405	444	30	to	to	PART
ftr-405	444	31	affect	affect	VERB
ftr-405	444	32	married	married	ADJ
ftr-405	444	33	individuals	individual	NOUN
ftr-405	444	34	filing	file	VERB
ftr-405	444	35	jointly	jointly	ADV
ftr-405	444	36	on	on	ADP
ftr-405	444	37	their	their	PRON
ftr-405	444	38	incomes	income	NOUN
ftr-405	444	39	in	in	ADP
ftr-405	444	40	excess	excess	NOUN
ftr-405	444	41	of	of	ADP
ftr-405	444	42	$	$	SYM
ftr-405	444	43	326,450	326,450	NUM
ftr-405	444	44	.	.	PUNCT
ftr-405	445	1	rates	rate	NOUN
ftr-405	445	2	at	at	ADP
ftr-405	445	3	http://www.irs.gov/formspubs/article/0,,id=133517,00.html	http://www.irs.gov/formspubs/article/0,,id=133517,00.html	PROPN
ftr-405	445	4	.	.	PUNCT
ftr-405	446	1	for	for	ADP
ftr-405	446	2	purposes	purpose	NOUN
ftr-405	446	3	of	of	ADP
ftr-405	446	4	comparison	comparison	NOUN
ftr-405	446	5	,	,	PUNCT
ftr-405	446	6	this	this	DET
ftr-405	446	7	article	article	NOUN
ftr-405	446	8	assumes	assume	VERB
ftr-405	446	9	that	that	SCONJ
ftr-405	446	10	the	the	DET
ftr-405	446	11	euro	euro	NOUN
ftr-405	446	12	and	and	CCONJ
ftr-405	446	13	the	the	DET
ftr-405	446	14	dollar	dollar	NOUN
ftr-405	446	15	are	be	AUX
ftr-405	446	16	equal	equal	ADJ
ftr-405	446	17	in	in	ADP
ftr-405	446	18	value	value	NOUN
ftr-405	446	19	.	.	PUNCT
ftr-405	447	1	during	during	ADP
ftr-405	447	2	much	much	ADJ
ftr-405	447	3	of	of	ADP
ftr-405	447	4	2002	2002	NUM
ftr-405	447	5	a	a	DET
ftr-405	447	6	dollar	dollar	NOUN
ftr-405	447	7	was	be	AUX
ftr-405	447	8	worth	worth	ADJ
ftr-405	447	9	approximately	approximately	ADV
ftr-405	447	10	15	15	NUM
ftr-405	447	11	%	%	NOUN
ftr-405	447	12	more	more	ADJ
ftr-405	447	13	than	than	ADP
ftr-405	447	14	the	the	DET
ftr-405	447	15	euro	euro	NOUN
ftr-405	447	16	and	and	CCONJ
ftr-405	447	17	the	the	DET
ftr-405	447	18	converse	converse	NOUN
ftr-405	447	19	has	have	AUX
ftr-405	447	20	been	be	AUX
ftr-405	447	21	true	true	ADJ
ftr-405	447	22	since	since	SCONJ
ftr-405	447	23	2003	2003	NUM
ftr-405	447	24	.	.	PUNCT
ftr-405	448	1	98	98	NUM
ftr-405	448	2	.	.	PUNCT
ftr-405	449	1	supra	supra	PROPN
ftr-405	449	2	note	note	VERB
ftr-405	449	3	87	87	NUM
ftr-405	449	4	.	.	PUNCT
ftr-405	450	1	99	99	NUM
ftr-405	450	2	.	.	PUNCT
ftr-405	450	3	irc	irc	PROPN
ftr-405	450	4	§	§	PROPN
ftr-405	450	5	1(a	1(a	NUM
ftr-405	450	6	)	)	PUNCT
ftr-405	450	7	–	–	PUNCT
ftr-405	450	8	(	(	PUNCT
ftr-405	450	9	d	d	NOUN
ftr-405	450	10	)	)	PUNCT
ftr-405	450	11	.	.	PUNCT
ftr-405	451	1	generally	generally	ADV
ftr-405	451	2	does	do	AUX
ftr-405	451	3	not	not	PART
ftr-405	451	4	tax	tax	VERB
ftr-405	451	5	capital	capital	NOUN
ftr-405	451	6	gain	gain	NOUN
ftr-405	451	7	.	.	PUNCT
ftr-405	452	1	structurally	structurally	ADV
ftr-405	452	2	,	,	PUNCT
ftr-405	452	3	both	both	CCONJ
ftr-405	452	4	the	the	DET
ftr-405	452	5	german	german	NOUN
ftr-405	452	6	and	and	CCONJ
ftr-405	452	7	the93	the93	PROPN
ftr-405	452	8	u.s	u.s	PROPN
ftr-405	452	9	.	.	PROPN
ftr-405	452	10	income	income	NOUN
ftr-405	452	11	taxes	taxis	NOUN
ftr-405	452	12	appear	appear	VERB
ftr-405	452	13	progressive	progressive	ADJ
ftr-405	452	14	,	,	PUNCT
ftr-405	452	15	as	as	SCONJ
ftr-405	452	16	their	their	PRON
ftr-405	452	17	rates	rate	NOUN
ftr-405	452	18	increase	increase	VERB
ftr-405	452	19	with	with	ADP
ftr-405	452	20	income	income	NOUN
ftr-405	452	21	.	.	PUNCT
ftr-405	453	1	the	the	DET
ftr-405	453	2	u.s	u.s	PROPN
ftr-405	453	3	.	.	PROPN
ftr-405	453	4	income	income	NOUN
ftr-405	453	5	tax	tax	NOUN
ftr-405	453	6	,	,	PUNCT
ftr-405	453	7	however	however	ADV
ftr-405	453	8	,	,	PUNCT
ftr-405	453	9	is	be	AUX
ftr-405	453	10	somewhat	somewhat	ADV
ftr-405	453	11	more	more	ADV
ftr-405	453	12	progressive	progressive	ADJ
ftr-405	453	13	in	in	ADP
ftr-405	453	14	its	its	PRON
ftr-405	453	15	rate	rate	NOUN
ftr-405	453	16	structure	structure	NOUN
ftr-405	453	17	than	than	ADP
ftr-405	453	18	the	the	DET
ftr-405	453	19	german	german	ADJ
ftr-405	453	20	income	income	NOUN
ftr-405	453	21	tax	tax	NOUN
ftr-405	453	22	.	.	PUNCT
ftr-405	454	1	under	under	ADP
ftr-405	454	2	the	the	DET
ftr-405	454	3	german	german	ADJ
ftr-405	454	4	income	income	NOUN
ftr-405	454	5	tax,94	tax,94	NOUN
ftr-405	454	6	all	all	DET
ftr-405	454	7	income	income	NOUN
ftr-405	454	8	in	in	ADP
ftr-405	454	9	excess	excess	NOUN
ftr-405	454	10	of	of	ADP
ftr-405	454	11	€	€	SYM
ftr-405	454	12	52,152	52,152	NUM
ftr-405	454	13	(	(	PUNCT
ftr-405	454	14	€	€	SYM
ftr-405	454	15	104,304	104,304	NUM
ftr-405	454	16	for	for	ADP
ftr-405	454	17	married	married	ADJ
ftr-405	454	18	individuals	individual	NOUN
ftr-405	454	19	electing	elect	VERB
ftr-405	454	20	joint	joint	ADJ
ftr-405	454	21	assessment	assessment	NOUN
ftr-405	454	22	)	)	PUNCT
ftr-405	454	23	draws	draw	VERB
ftr-405	454	24	the	the	DET
ftr-405	454	25	maximum	maximum	ADJ
ftr-405	454	26	45	45	NUM
ftr-405	454	27	%	%	NOUN
ftr-405	454	28	rate	rate	NOUN
ftr-405	454	29	,	,	PUNCT
ftr-405	454	30	while	while	SCONJ
ftr-405	454	31	under	under	ADP
ftr-405	454	32	the	the	DET
ftr-405	454	33	u.s	u.s	PROPN
ftr-405	454	34	.	.	PROPN
ftr-405	454	35	rate95	rate95	NOUN
ftr-405	454	36	schedule	schedule	NOUN
ftr-405	454	37	,	,	PUNCT
ftr-405	454	38	the	the	DET
ftr-405	454	39	rate	rate	NOUN
ftr-405	454	40	brackets	bracket	NOUN
ftr-405	454	41	are	be	AUX
ftr-405	454	42	broader	broad	ADJ
ftr-405	454	43	and	and	CCONJ
ftr-405	454	44	adjust	adjust	VERB
ftr-405	454	45	for	for	ADP
ftr-405	454	46	inflation	inflation	NOUN
ftr-405	454	47	so	so	SCONJ
ftr-405	454	48	that	that	SCONJ
ftr-405	454	49	a96	a96	PROPN
ftr-405	454	50	married	married	ADJ
ftr-405	454	51	couple	couple	NOUN
ftr-405	454	52	filing	file	VERB
ftr-405	454	53	a	a	DET
ftr-405	454	54	joint	joint	ADJ
ftr-405	454	55	federal	federal	ADJ
ftr-405	454	56	income	income	NOUN
ftr-405	454	57	tax	tax	NOUN
ftr-405	454	58	return	return	NOUN
ftr-405	454	59	reaches	reach	VERB
ftr-405	454	60	the	the	DET
ftr-405	454	61	maximum	maximum	ADJ
ftr-405	454	62	35	35	NUM
ftr-405	454	63	%	%	NOUN
ftr-405	454	64	rate	rate	NOUN
ftr-405	454	65	on	on	ADP
ftr-405	454	66	incremental	incremental	ADJ
ftr-405	454	67	taxable	taxable	ADJ
ftr-405	454	68	income	income	NOUN
ftr-405	454	69	only	only	ADV
ftr-405	454	70	in	in	ADP
ftr-405	454	71	excess	excess	NOUN
ftr-405	454	72	of	of	ADP
ftr-405	454	73	$	$	SYM
ftr-405	454	74	326,450	326,450	NUM
ftr-405	454	75	for	for	ADP
ftr-405	454	76	the	the	DET
ftr-405	454	77	tax	tax	NOUN
ftr-405	454	78	year	year	NOUN
ftr-405	454	79	2005	2005	NUM
ftr-405	454	80	.	.	PUNCT
ftr-405	455	1	the	the	DET
ftr-405	455	2	u.s	u.s	PROPN
ftr-405	455	3	.	.	PROPN
ftr-405	455	4	does	do	AUX
ftr-405	455	5	not	not	PART
ftr-405	455	6	use	use	VERB
ftr-405	455	7	a	a	DET
ftr-405	455	8	linear	linear	ADJ
ftr-405	455	9	progression	progression	NOUN
ftr-405	455	10	as	as	SCONJ
ftr-405	455	11	germany97	germany97	NOUN
ftr-405	455	12	does	do	VERB
ftr-405	455	13	,	,	PUNCT
ftr-405	455	14	but	but	CCONJ
ftr-405	455	15	rather	rather	ADV
ftr-405	455	16	a	a	DET
ftr-405	455	17	series	series	NOUN
ftr-405	455	18	of	of	ADP
ftr-405	455	19	five	five	NUM
ftr-405	455	20	rate	rate	NOUN
ftr-405	455	21	brackets	bracket	NOUN
ftr-405	455	22	(	(	PUNCT
ftr-405	455	23	six	six	NUM
ftr-405	455	24	if	if	SCONJ
ftr-405	455	25	one	one	PRON
ftr-405	455	26	counts	count	VERB
ftr-405	455	27	the	the	DET
ftr-405	455	28	zero98	zero98	NOUN
ftr-405	455	29	99	99	NUM
ftr-405	455	30	2006	2006	NUM
ftr-405	455	31	]	]	PUNCT
ftr-405	455	32	florida	florida	PROPN
ftr-405	455	33	tax	tax	PROPN
ftr-405	455	34	review	review	NOUN
ftr-405	455	35	274	274	NUM
ftr-405	455	36	100	100	NUM
ftr-405	455	37	.	.	PUNCT
ftr-405	456	1	irc	irc	PROPN
ftr-405	456	2	§	§	PROPN
ftr-405	456	3	151	151	NUM
ftr-405	456	4	.	.	PUNCT
ftr-405	457	1	101	101	NUM
ftr-405	457	2	.	.	PUNCT
ftr-405	458	1	irc	irc	PROPN
ftr-405	458	2	§	§	PROPN
ftr-405	458	3	63(c	63(c	NUM
ftr-405	458	4	)	)	PUNCT
ftr-405	458	5	.	.	PUNCT
ftr-405	459	1	102	102	NUM
ftr-405	459	2	.	.	PUNCT
ftr-405	460	1	irc	irc	PROPN
ftr-405	460	2	§	§	PROPN
ftr-405	460	3	32	32	NUM
ftr-405	460	4	(	(	PUNCT
ftr-405	460	5	providing	provide	VERB
ftr-405	460	6	a	a	DET
ftr-405	460	7	refundable	refundable	ADJ
ftr-405	460	8	credit	credit	NOUN
ftr-405	460	9	for	for	ADP
ftr-405	460	10	taxpayers	taxpayer	NOUN
ftr-405	460	11	within	within	ADP
ftr-405	460	12	a	a	DET
ftr-405	460	13	narrow	narrow	ADJ
ftr-405	460	14	band	band	NOUN
ftr-405	460	15	of	of	ADP
ftr-405	460	16	wage	wage	NOUN
ftr-405	460	17	and	and	CCONJ
ftr-405	460	18	self	self	NOUN
ftr-405	460	19	-	-	PUNCT
ftr-405	460	20	employment	employment	NOUN
ftr-405	460	21	based	base	VERB
ftr-405	460	22	income	income	NOUN
ftr-405	460	23	)	)	PUNCT
ftr-405	460	24	.	.	PUNCT
ftr-405	461	1	103	103	NUM
ftr-405	461	2	.	.	PUNCT
ftr-405	462	1	lest	lest	SCONJ
ftr-405	462	2	a	a	DET
ftr-405	462	3	reader	reader	NOUN
ftr-405	462	4	think	think	VERB
ftr-405	462	5	the	the	DET
ftr-405	462	6	u.s	u.s	PROPN
ftr-405	462	7	.	.	PROPN
ftr-405	462	8	more	more	ADV
ftr-405	462	9	generous	generous	ADJ
ftr-405	462	10	in	in	ADP
ftr-405	462	11	its	its	PRON
ftr-405	462	12	welfare	welfare	NOUN
ftr-405	462	13	type	type	NOUN
ftr-405	462	14	benefits	benefit	NOUN
ftr-405	462	15	than	than	ADP
ftr-405	462	16	germany	germany	PROPN
ftr-405	462	17	,	,	PUNCT
ftr-405	462	18	germany	germany	PROPN
ftr-405	462	19	provides	provide	VERB
ftr-405	462	20	a	a	DET
ftr-405	462	21	broad	broad	ADJ
ftr-405	462	22	range	range	NOUN
ftr-405	462	23	of	of	ADP
ftr-405	462	24	direct	direct	ADJ
ftr-405	462	25	subsidies	subsidy	NOUN
ftr-405	462	26	to	to	ADP
ftr-405	462	27	its	its	PRON
ftr-405	462	28	low	low	ADJ
ftr-405	462	29	income	income	NOUN
ftr-405	462	30	and	and	CCONJ
ftr-405	462	31	indigent	indigent	ADJ
ftr-405	462	32	citizens	citizen	NOUN
ftr-405	462	33	and	and	CCONJ
ftr-405	462	34	lawful	lawful	ADJ
ftr-405	462	35	residents	resident	NOUN
ftr-405	462	36	,	,	PUNCT
ftr-405	462	37	including	include	VERB
ftr-405	462	38	unemployment	unemployment	NOUN
ftr-405	462	39	supplements	supplement	NOUN
ftr-405	462	40	,	,	PUNCT
ftr-405	462	41	child	child	NOUN
ftr-405	462	42	supplements	supplement	NOUN
ftr-405	462	43	,	,	PUNCT
ftr-405	462	44	social	social	ADJ
ftr-405	462	45	insurance	insurance	NOUN
ftr-405	462	46	,	,	PUNCT
ftr-405	462	47	universal	universal	ADJ
ftr-405	462	48	health	health	NOUN
ftr-405	462	49	insurance	insurance	NOUN
ftr-405	462	50	,	,	PUNCT
ftr-405	462	51	and	and	CCONJ
ftr-405	462	52	a	a	DET
ftr-405	462	53	government	government	NOUN
ftr-405	462	54	pension	pension	NOUN
ftr-405	462	55	system	system	NOUN
ftr-405	462	56	.	.	PUNCT
ftr-405	463	1	see	see	VERB
ftr-405	463	2	generally	generally	ADV
ftr-405	463	3	claus	claus	NOUN
ftr-405	463	4	offe	offe	NOUN
ftr-405	463	5	,	,	PUNCT
ftr-405	463	6	the	the	DET
ftr-405	463	7	german	german	ADJ
ftr-405	463	8	welfare	welfare	NOUN
ftr-405	463	9	state	state	NOUN
ftr-405	463	10	:	:	PUNCT
ftr-405	463	11	principles	principle	NOUN
ftr-405	463	12	,	,	PUNCT
ftr-405	463	13	performance	performance	NOUN
ftr-405	463	14	,	,	PUNCT
ftr-405	463	15	and	and	CCONJ
ftr-405	463	16	prospects	prospect	NOUN
ftr-405	463	17	after	after	ADP
ftr-405	463	18	unification	unification	NOUN
ftr-405	463	19	(	(	PUNCT
ftr-405	463	20	john	john	PROPN
ftr-405	463	21	s.	s.	PROPN
ftr-405	463	22	brady	brady	PROPN
ftr-405	463	23	,	,	PUNCT
ftr-405	463	24	beverly	beverly	PROPN
ftr-405	463	25	crawford	crawford	PROPN
ftr-405	463	26	,	,	PUNCT
ftr-405	463	27	and	and	CCONJ
ftr-405	463	28	sarah	sarah	PROPN
ftr-405	463	29	elise	elise	PROPN
ftr-405	463	30	wiliarty	wiliarty	PROPN
ftr-405	463	31	eds	eds	PROPN
ftr-405	463	32	.	.	PROPN
ftr-405	463	33	2000	2000	NUM
ftr-405	463	34	)	)	PUNCT
ftr-405	463	35	,	,	PUNCT
ftr-405	463	36	the	the	DET
ftr-405	463	37	postwar	postwar	ADJ
ftr-405	463	38	transformation	transformation	NOUN
ftr-405	463	39	of	of	ADP
ftr-405	463	40	germany	germany	PROPN
ftr-405	463	41	:	:	PUNCT
ftr-405	463	42	democracy	democracy	NOUN
ftr-405	463	43	,	,	PUNCT
ftr-405	463	44	prosperity	prosperity	NOUN
ftr-405	463	45	,	,	PUNCT
ftr-405	463	46	and	and	CCONJ
ftr-405	463	47	nationhood	nationhood	NOUN
ftr-405	463	48	202	202	NUM
ftr-405	463	49	(	(	PUNCT
ftr-405	463	50	john	john	PROPN
ftr-405	463	51	s.	s.	PROPN
ftr-405	463	52	brady	brady	PROPN
ftr-405	463	53	,	,	PUNCT
ftr-405	463	54	beverly	beverly	PROPN
ftr-405	463	55	crawford	crawford	PROPN
ftr-405	463	56	,	,	PUNCT
ftr-405	463	57	and	and	CCONJ
ftr-405	463	58	sarah	sarah	PROPN
ftr-405	463	59	elise	elise	PROPN
ftr-405	463	60	wiliarty	wiliarty	PROPN
ftr-405	463	61	eds	eds	PROPN
ftr-405	463	62	.	.	PROPN
ftr-405	463	63	,	,	PUNCT
ftr-405	463	64	1999	1999	NUM
ftr-405	463	65	)	)	PUNCT
ftr-405	463	66	.	.	PUNCT
ftr-405	464	1	104	104	NUM
ftr-405	464	2	.	.	PUNCT
ftr-405	464	3	irc	irc	PROPN
ftr-405	464	4	§	§	PROPN
ftr-405	464	5	151(d)(4	151(d)(4	NUM
ftr-405	464	6	)	)	PUNCT
ftr-405	464	7	for	for	ADP
ftr-405	464	8	personal	personal	ADJ
ftr-405	464	9	exemptions	exemption	NOUN
ftr-405	464	10	and	and	CCONJ
ftr-405	464	11	irc	irc	PROPN
ftr-405	464	12	§	§	PROPN
ftr-405	464	13	63(c)(4	63(c)(4	NUM
ftr-405	464	14	)	)	PUNCT
ftr-405	464	15	standard	standard	ADJ
ftr-405	464	16	deduction	deduction	NOUN
ftr-405	464	17	.	.	PUNCT
ftr-405	465	1	105	105	NUM
ftr-405	465	2	.	.	PUNCT
ftr-405	465	3	irc	irc	PROPN
ftr-405	465	4	§	§	PROPN
ftr-405	465	5	151(d)(4	151(d)(4	NUM
ftr-405	465	6	)	)	PUNCT
ftr-405	465	7	reduces	reduce	VERB
ftr-405	465	8	the	the	DET
ftr-405	465	9	personal	personal	ADJ
ftr-405	465	10	exemptions	exemption	NOUN
ftr-405	465	11	by	by	ADP
ftr-405	465	12	2	2	NUM
ftr-405	465	13	%	%	NOUN
ftr-405	465	14	for	for	ADP
ftr-405	465	15	each	each	DET
ftr-405	465	16	$	$	SYM
ftr-405	465	17	2,500	2,500	NUM
ftr-405	465	18	of	of	ADP
ftr-405	465	19	income	income	NOUN
ftr-405	465	20	over	over	ADP
ftr-405	465	21	a	a	DET
ftr-405	465	22	threshold	threshold	NOUN
ftr-405	465	23	amount	amount	NOUN
ftr-405	465	24	.	.	PUNCT
ftr-405	466	1	the	the	DET
ftr-405	466	2	threshold	threshold	NOUN
ftr-405	466	3	is	be	AUX
ftr-405	466	4	$	$	SYM
ftr-405	466	5	150,000	150,000	NUM
ftr-405	466	6	for	for	ADP
ftr-405	466	7	married	married	ADJ
ftr-405	466	8	individuals	individual	NOUN
ftr-405	466	9	filing	file	VERB
ftr-405	466	10	joint	joint	ADJ
ftr-405	466	11	returns	return	NOUN
ftr-405	466	12	.	.	PUNCT
ftr-405	467	1	the	the	DET
ftr-405	467	2	egtrra	egtrra	NOUN
ftr-405	467	3	,	,	PUNCT
ftr-405	467	4	supra	supra	PROPN
ftr-405	467	5	note	note	PROPN
ftr-405	467	6	88	88	NUM
ftr-405	467	7	,	,	PUNCT
ftr-405	467	8	beginning	begin	VERB
ftr-405	467	9	in	in	ADP
ftr-405	467	10	2006	2006	NUM
ftr-405	467	11	,	,	PUNCT
ftr-405	467	12	phases	phase	VERB
ftr-405	467	13	out	out	ADP
ftr-405	467	14	the	the	DET
ftr-405	467	15	exemption	exemption	NOUN
ftr-405	467	16	’s	’s	PART
ftr-405	467	17	phase	phase	NOUN
ftr-405	467	18	out	out	ADP
ftr-405	467	19	subject	subject	NOUN
ftr-405	467	20	to	to	ADP
ftr-405	467	21	the	the	DET
ftr-405	467	22	sunset	sunset	NOUN
ftr-405	467	23	under	under	ADP
ftr-405	467	24	§	§	PROPN
ftr-405	467	25	901	901	NUM
ftr-405	467	26	of	of	ADP
ftr-405	467	27	egtrra	egtrra	NOUN
ftr-405	467	28	.	.	PUNCT
ftr-405	468	1	egtrra	egtrra	PROPN
ftr-405	468	2	,	,	PUNCT
ftr-405	468	3	supra	supra	PROPN
ftr-405	468	4	note	note	NOUN
ftr-405	468	5	88	88	NUM
ftr-405	468	6	.	.	PUNCT
ftr-405	469	1	106	106	NUM
ftr-405	469	2	.	.	PUNCT
ftr-405	470	1	irc	irc	AUX
ftr-405	470	2	§	§	PROPN
ftr-405	470	3	68	68	NUM
ftr-405	470	4	diminishes	diminish	VERB
ftr-405	470	5	itemized	itemize	VERB
ftr-405	470	6	deductions	deduction	NOUN
ftr-405	470	7	for	for	ADP
ftr-405	470	8	higher	high	ADJ
ftr-405	470	9	income	income	NOUN
ftr-405	470	10	individuals	individual	NOUN
ftr-405	470	11	thereby	thereby	ADV
ftr-405	470	12	adding	add	VERB
ftr-405	470	13	both	both	DET
ftr-405	470	14	progressivity	progressivity	NOUN
ftr-405	470	15	and	and	CCONJ
ftr-405	470	16	complexity	complexity	NOUN
ftr-405	470	17	.	.	PUNCT
ftr-405	471	1	in	in	ADP
ftr-405	471	2	addition	addition	NOUN
ftr-405	471	3	,	,	PUNCT
ftr-405	471	4	irc	irc	PROPN
ftr-405	471	5	§	§	PROPN
ftr-405	471	6	67	67	NUM
ftr-405	471	7	limits	limit	VERB
ftr-405	471	8	certain	certain	ADJ
ftr-405	471	9	deductions	deduction	NOUN
ftr-405	471	10	to	to	ADP
ftr-405	471	11	their	their	PRON
ftr-405	471	12	aggregate	aggregate	ADJ
ftr-405	471	13	amount	amount	NOUN
ftr-405	471	14	in	in	ADP
ftr-405	471	15	excess	excess	NOUN
ftr-405	471	16	of	of	ADP
ftr-405	471	17	two	two	NUM
ftr-405	471	18	percent	percent	NOUN
ftr-405	471	19	of	of	ADP
ftr-405	471	20	the	the	DET
ftr-405	471	21	taxpayer	taxpayer	NOUN
ftr-405	471	22	’s	’s	PART
ftr-405	471	23	adjusted	adjust	VERB
ftr-405	471	24	gross	gross	ADJ
ftr-405	471	25	income	income	NOUN
ftr-405	471	26	.	.	PUNCT
ftr-405	472	1	the	the	DET
ftr-405	472	2	two	two	NUM
ftr-405	472	3	percent	percent	NOUN
ftr-405	472	4	floor	floor	NOUN
ftr-405	472	5	grows	grow	VERB
ftr-405	472	6	with	with	ADP
ftr-405	472	7	income	income	NOUN
ftr-405	472	8	and	and	CCONJ
ftr-405	472	9	forces	force	NOUN
ftr-405	472	10	disallowance	disallowance	NOUN
ftr-405	472	11	of	of	ADP
ftr-405	472	12	ever	ever	ADV
ftr-405	472	13	greater	great	ADJ
ftr-405	472	14	amounts	amount	NOUN
ftr-405	472	15	of	of	ADP
ftr-405	472	16	those	those	DET
ftr-405	472	17	deductions	deduction	NOUN
ftr-405	472	18	.	.	PUNCT
ftr-405	473	1	these	these	DET
ftr-405	473	2	features	feature	NOUN
ftr-405	473	3	,	,	PUNCT
ftr-405	473	4	phase	phase	NOUN
ftr-405	473	5	-	-	PUNCT
ftr-405	473	6	outs	out	NOUN
ftr-405	473	7	,	,	PUNCT
ftr-405	473	8	and	and	CCONJ
ftr-405	473	9	deduction	deduction	NOUN
ftr-405	473	10	limitations	limitation	NOUN
ftr-405	473	11	,	,	PUNCT
ftr-405	473	12	increase	increase	VERB
ftr-405	473	13	the	the	DET
ftr-405	473	14	effective	effective	ADJ
ftr-405	473	15	rate	rate	NOUN
ftr-405	473	16	of	of	ADP
ftr-405	473	17	tax	tax	NOUN
ftr-405	473	18	for	for	ADP
ftr-405	473	19	taxpayers	taxpayer	NOUN
ftr-405	473	20	with	with	ADP
ftr-405	473	21	specific	specific	ADJ
ftr-405	473	22	characteristics	characteristic	NOUN
ftr-405	473	23	.	.	PUNCT
ftr-405	474	1	some	some	PRON
ftr-405	474	2	of	of	ADP
ftr-405	474	3	the	the	DET
ftr-405	474	4	features	feature	NOUN
ftr-405	474	5	create	create	VERB
ftr-405	474	6	a	a	DET
ftr-405	474	7	tax	tax	NOUN
ftr-405	474	8	bubble	bubble	NOUN
ftr-405	474	9	,	,	PUNCT
ftr-405	474	10	that	that	ADV
ftr-405	474	11	is	is	ADV
ftr-405	474	12	,	,	PUNCT
ftr-405	474	13	an	an	DET
ftr-405	474	14	increase	increase	NOUN
ftr-405	474	15	in	in	ADP
ftr-405	474	16	rate	rate	NOUN
ftr-405	474	17	at	at	ADP
ftr-405	474	18	certain	certain	ADJ
ftr-405	474	19	income	income	NOUN
ftr-405	474	20	levels	level	NOUN
ftr-405	474	21	followed	follow	VERB
ftr-405	474	22	by	by	ADP
ftr-405	474	23	a	a	DET
ftr-405	474	24	subsequent	subsequent	ADJ
ftr-405	474	25	decrease	decrease	NOUN
ftr-405	474	26	in	in	ADP
ftr-405	474	27	rate	rate	NOUN
ftr-405	474	28	as	as	SCONJ
ftr-405	474	29	income	income	NOUN
ftr-405	474	30	increases	increase	NOUN
ftr-405	474	31	further	far	ADV
ftr-405	474	32	.	.	PUNCT
ftr-405	475	1	see	see	VERB
ftr-405	475	2	generally	generally	ADV
ftr-405	475	3	gregory	gregory	PROPN
ftr-405	475	4	g.	g.	PROPN
ftr-405	475	5	geisler	geisler	PROPN
ftr-405	475	6	&	&	CCONJ
ftr-405	475	7	ernest	ernest	PROPN
ftr-405	475	8	r.	r.	PROPN
ftr-405	475	9	larkins	larkins	PROPN
ftr-405	475	10	,	,	PUNCT
ftr-405	475	11	current	current	ADJ
ftr-405	475	12	year	year	NOUN
ftr-405	475	13	tax	tax	NOUN
ftr-405	475	14	laws	law	NOUN
ftr-405	475	15	that	that	PRON
ftr-405	475	16	cause	cause	VERB
ftr-405	475	17	low	low	ADJ
ftr-405	475	18	visibility	visibility	NOUN
ftr-405	475	19	of	of	ADP
ftr-405	475	20	an	an	DET
ftr-405	475	21	individual	individual	NOUN
ftr-405	475	22	’s	’s	PART
ftr-405	475	23	effective	effective	ADJ
ftr-405	475	24	marginal	marginal	ADJ
ftr-405	475	25	tax	tax	NOUN
ftr-405	475	26	rate	rate	NOUN
ftr-405	475	27	,	,	PUNCT
ftr-405	475	28	101	101	NUM
ftr-405	475	29	tax	tax	NOUN
ftr-405	475	30	notes	note	NOUN
ftr-405	475	31	627	627	NUM
ftr-405	475	32	(	(	PUNCT
ftr-405	475	33	2003	2003	NUM
ftr-405	475	34	)	)	PUNCT
ftr-405	475	35	;	;	PUNCT
ftr-405	475	36	martin	martin	PROPN
ftr-405	475	37	a.	a.	PROPN
ftr-405	475	38	sullivan	sullivan	PROPN
ftr-405	475	39	,	,	PUNCT
ftr-405	475	40	the	the	DET
ftr-405	475	41	rich	rich	ADJ
ftr-405	475	42	get	get	AUX
ftr-405	475	43	soaked	soak	VERB
ftr-405	475	44	while	while	SCONJ
ftr-405	475	45	the	the	DET
ftr-405	475	46	super	super	ADJ
ftr-405	475	47	rich	rich	ADJ
ftr-405	475	48	slide	slide	NOUN
ftr-405	475	49	,	,	PUNCT
ftr-405	475	50	101	101	NUM
ftr-405	475	51	tax	tax	NOUN
ftr-405	475	52	notes	note	NOUN
ftr-405	475	53	581	581	NUM
ftr-405	475	54	(	(	PUNCT
ftr-405	475	55	2003	2003	NUM
ftr-405	475	56	)	)	PUNCT
ftr-405	475	57	.	.	PUNCT
ftr-405	476	1	rate	rate	NOUN
ftr-405	476	2	resulting	result	VERB
ftr-405	476	3	from	from	ADP
ftr-405	476	4	the	the	DET
ftr-405	476	5	combined	combine	VERB
ftr-405	476	6	effect	effect	NOUN
ftr-405	476	7	of	of	ADP
ftr-405	476	8	personal	personal	ADJ
ftr-405	476	9	exemptions	exemption	NOUN
ftr-405	476	10	and	and	CCONJ
ftr-405	476	11	the100	the100	PROPN
ftr-405	476	12	standard	standard	NOUN
ftr-405	476	13	deduction	deduction	NOUN
ftr-405	476	14	)	)	PUNCT
ftr-405	476	15	.	.	PUNCT
ftr-405	477	1	further	far	ADV
ftr-405	477	2	,	,	PUNCT
ftr-405	477	3	the	the	DET
ftr-405	477	4	u.s	u.s	PROPN
ftr-405	477	5	.	.	PROPN
ftr-405	477	6	income	income	NOUN
ftr-405	477	7	tax	tax	NOUN
ftr-405	477	8	includes	include	VERB
ftr-405	477	9	a	a	DET
ftr-405	477	10	negative101	negative101	PROPN
ftr-405	477	11	income	income	NOUN
ftr-405	477	12	tax	tax	NOUN
ftr-405	477	13	feature	feature	NOUN
ftr-405	477	14	for	for	ADP
ftr-405	477	15	low	low	ADJ
ftr-405	477	16	-	-	PUNCT
ftr-405	477	17	wage	wage	NOUN
ftr-405	477	18	workers	worker	NOUN
ftr-405	477	19	in	in	ADP
ftr-405	477	20	the	the	DET
ftr-405	477	21	form	form	NOUN
ftr-405	477	22	of	of	ADP
ftr-405	477	23	the	the	DET
ftr-405	477	24	earned	earn	VERB
ftr-405	477	25	income	income	NOUN
ftr-405	477	26	credit	credit	NOUN
ftr-405	477	27	and	and	CCONJ
ftr-405	477	28	germany	germany	PROPN
ftr-405	477	29	does	do	AUX
ftr-405	477	30	not.102	not.102	VERB
ftr-405	477	31	103	103	NUM
ftr-405	477	32	in	in	ADP
ftr-405	477	33	addition	addition	NOUN
ftr-405	477	34	,	,	PUNCT
ftr-405	477	35	the	the	DET
ftr-405	477	36	personal	personal	ADJ
ftr-405	477	37	exemption	exemption	NOUN
ftr-405	477	38	amounts	amount	NOUN
ftr-405	477	39	and	and	CCONJ
ftr-405	477	40	the	the	DET
ftr-405	477	41	standard	standard	ADJ
ftr-405	477	42	deduction	deduction	NOUN
ftr-405	477	43	increase	increase	NOUN
ftr-405	477	44	to	to	PART
ftr-405	477	45	reflect	reflect	VERB
ftr-405	477	46	positive	positive	ADJ
ftr-405	477	47	changes	change	NOUN
ftr-405	477	48	in	in	ADP
ftr-405	477	49	the	the	DET
ftr-405	477	50	cost	cost	NOUN
ftr-405	477	51	of	of	ADP
ftr-405	477	52	living	living	NOUN
ftr-405	477	53	.	.	PUNCT
ftr-405	478	1	in	in	ADP
ftr-405	478	2	upper104	upper104	PROPN
ftr-405	478	3	income	income	NOUN
ftr-405	478	4	ranges	range	NOUN
ftr-405	478	5	,	,	PUNCT
ftr-405	478	6	u.s	u.s	PROPN
ftr-405	478	7	.	.	PROPN
ftr-405	478	8	tax	tax	NOUN
ftr-405	478	9	rules	rule	NOUN
ftr-405	478	10	add	add	VERB
ftr-405	478	11	further	further	ADJ
ftr-405	478	12	progression	progression	NOUN
ftr-405	478	13	by	by	ADP
ftr-405	478	14	phasing	phase	VERB
ftr-405	478	15	out	out	ADP
ftr-405	478	16	the	the	DET
ftr-405	478	17	deduction	deduction	NOUN
ftr-405	478	18	for	for	ADP
ftr-405	478	19	personal	personal	ADJ
ftr-405	478	20	exemptions	exemption	NOUN
ftr-405	478	21	and	and	CCONJ
ftr-405	478	22	limiting	limit	VERB
ftr-405	478	23	the	the	DET
ftr-405	478	24	availability	availability	NOUN
ftr-405	478	25	of	of	ADP
ftr-405	478	26	various105	various105	ADJ
ftr-405	478	27	deductions	deduction	NOUN
ftr-405	478	28	for	for	ADP
ftr-405	478	29	taxpayers	taxpayer	NOUN
ftr-405	478	30	who	who	PRON
ftr-405	478	31	elect	elect	VERB
ftr-405	478	32	to	to	PART
ftr-405	478	33	itemize	itemize	VERB
ftr-405	478	34	.	.	PUNCT
ftr-405	479	1	the	the	DET
ftr-405	479	2	german	german	PROPN
ftr-405	479	3	concept106	concept106	PROPN
ftr-405	479	4	corresponding	correspond	VERB
ftr-405	479	5	to	to	ADP
ftr-405	479	6	the	the	DET
ftr-405	479	7	u.s	u.s	PROPN
ftr-405	479	8	.	.	PROPN
ftr-405	479	9	personal	personal	ADJ
ftr-405	479	10	exemptions	exemption	NOUN
ftr-405	479	11	are	be	AUX
ftr-405	479	12	the	the	DET
ftr-405	479	13	basic	basic	ADJ
ftr-405	479	14	exempt	exempt	ADJ
ftr-405	479	15	275	275	NUM
ftr-405	479	16	horizontal	horizontal	ADJ
ftr-405	479	17	and	and	CCONJ
ftr-405	479	18	vertical	vertical	ADJ
ftr-405	479	19	equity	equity	NOUN
ftr-405	479	20	in	in	ADP
ftr-405	479	21	taxation	taxation	NOUN
ftr-405	480	1	[	[	X
ftr-405	480	2	vol.7:5	vol.7:5	PROPN
ftr-405	480	3	107	107	NUM
ftr-405	480	4	.	.	PUNCT
ftr-405	481	1	estg	estg	PROPN
ftr-405	481	2	§	§	PROPN
ftr-405	481	3	32a	32a	PROPN
ftr-405	481	4	establishes	establish	VERB
ftr-405	481	5	the	the	DET
ftr-405	481	6	grundfreibetrag	grundfreibetrag	NOUN
ftr-405	481	7	.	.	PUNCT
ftr-405	482	1	108	108	NUM
ftr-405	482	2	.	.	PUNCT
ftr-405	483	1	estg	estg	PROPN
ftr-405	483	2	§	§	PROPN
ftr-405	483	3	32	32	NUM
ftr-405	483	4	(	(	PUNCT
ftr-405	483	5	6	6	NUM
ftr-405	483	6	)	)	PUNCT
ftr-405	483	7	and	and	CCONJ
ftr-405	483	8	estg	estg	PROPN
ftr-405	483	9	§	§	PROPN
ftr-405	483	10	31	31	NUM
ftr-405	483	11	assures	assure	VERB
ftr-405	483	12	the	the	DET
ftr-405	483	13	non	non	ADJ
ftr-405	483	14	-	-	NOUN
ftr-405	483	15	taxability	taxability	NOUN
ftr-405	483	16	of	of	ADP
ftr-405	483	17	a	a	DET
ftr-405	483	18	subsistence	subsistence	NOUN
ftr-405	483	19	minimum	minimum	NOUN
ftr-405	483	20	for	for	ADP
ftr-405	483	21	all	all	DET
ftr-405	483	22	taxpayers	taxpayer	NOUN
ftr-405	483	23	without	without	ADP
ftr-405	483	24	regard	regard	NOUN
ftr-405	483	25	to	to	ADP
ftr-405	483	26	overall	overall	ADJ
ftr-405	483	27	income	income	NOUN
ftr-405	483	28	.	.	PUNCT
ftr-405	484	1	109	109	NUM
ftr-405	484	2	.	.	PUNCT
ftr-405	484	3	decisions	decision	NOUN
ftr-405	484	4	of	of	ADP
ftr-405	484	5	the	the	DET
ftr-405	484	6	german	german	ADJ
ftr-405	484	7	constitutional	constitutional	ADJ
ftr-405	484	8	court	court	NOUN
ftr-405	484	9	,	,	PUNCT
ftr-405	484	10	bverge	bverge	NOUN
ftr-405	484	11	82	82	NUM
ftr-405	484	12	,	,	PUNCT
ftr-405	484	13	60	60	NUM
ftr-405	484	14	(	(	PUNCT
ftr-405	484	15	may	may	PROPN
ftr-405	484	16	29	29	NUM
ftr-405	484	17	,	,	PUNCT
ftr-405	484	18	1990	1990	NUM
ftr-405	484	19	)	)	PUNCT
ftr-405	484	20	,	,	PUNCT
ftr-405	484	21	supra	supra	PROPN
ftr-405	484	22	note	note	PROPN
ftr-405	484	23	29	29	NUM
ftr-405	484	24	,	,	PUNCT
ftr-405	484	25	for	for	ADP
ftr-405	484	26	example	example	NOUN
ftr-405	484	27	,	,	PUNCT
ftr-405	484	28	preclude	preclude	VERB
ftr-405	484	29	the	the	DET
ftr-405	484	30	german	german	ADJ
ftr-405	484	31	parliament	parliament	NOUN
ftr-405	484	32	from	from	ADP
ftr-405	484	33	reducing	reduce	VERB
ftr-405	484	34	or	or	CCONJ
ftr-405	484	35	eliminating	eliminate	VERB
ftr-405	484	36	personal	personal	ADJ
ftr-405	484	37	exemptions	exemption	NOUN
ftr-405	484	38	and	and	CCONJ
ftr-405	484	39	the	the	DET
ftr-405	484	40	subsistence	subsistence	NOUN
ftr-405	484	41	minimum	minimum	NOUN
ftr-405	484	42	exemption	exemption	NOUN
ftr-405	484	43	that	that	PRON
ftr-405	484	44	the	the	DET
ftr-405	484	45	basic	basic	ADJ
ftr-405	484	46	exempt	exempt	ADJ
ftr-405	484	47	amount	amount	NOUN
ftr-405	484	48	embodies	embodie	NOUN
ftr-405	484	49	.	.	PUNCT
ftr-405	485	1	see	see	VERB
ftr-405	485	2	detailed	detailed	ADJ
ftr-405	485	3	discussion	discussion	NOUN
ftr-405	485	4	of	of	ADP
ftr-405	485	5	these	these	DET
ftr-405	485	6	decisions	decision	NOUN
ftr-405	485	7	later	later	ADV
ftr-405	485	8	in	in	ADP
ftr-405	485	9	part	part	NOUN
ftr-405	485	10	iv	iv	NUM
ftr-405	485	11	a.	a.	NOUN
ftr-405	485	12	110	110	NUM
ftr-405	485	13	.	.	PUNCT
ftr-405	486	1	extrapolating	extrapolate	VERB
ftr-405	486	2	from	from	ADP
ftr-405	486	3	some	some	DET
ftr-405	486	4	limited	limited	ADJ
ftr-405	486	5	statistics	statistic	NOUN
ftr-405	486	6	available	available	ADJ
ftr-405	486	7	for	for	ADP
ftr-405	486	8	1998	1998	NUM
ftr-405	486	9	,	,	PUNCT
ftr-405	486	10	it	it	PRON
ftr-405	486	11	appears	appear	VERB
ftr-405	486	12	that	that	SCONJ
ftr-405	486	13	between	between	ADP
ftr-405	486	14	4	4	NUM
ftr-405	486	15	and	and	CCONJ
ftr-405	486	16	5	5	NUM
ftr-405	486	17	%	%	NOUN
ftr-405	486	18	of	of	ADP
ftr-405	486	19	german	german	ADJ
ftr-405	486	20	taxpayers	taxpayer	NOUN
ftr-405	486	21	would	would	AUX
ftr-405	486	22	be	be	AUX
ftr-405	486	23	subject	subject	ADJ
ftr-405	486	24	to	to	ADP
ftr-405	486	25	the	the	DET
ftr-405	486	26	highest	high	ADJ
ftr-405	486	27	income	income	NOUN
ftr-405	486	28	tax	tax	NOUN
ftr-405	486	29	rate	rate	NOUN
ftr-405	486	30	in	in	ADP
ftr-405	486	31	germany	germany	PROPN
ftr-405	486	32	while	while	SCONJ
ftr-405	486	33	less	less	ADJ
ftr-405	486	34	than	than	ADP
ftr-405	486	35	one	one	NUM
ftr-405	486	36	-	-	PUNCT
ftr-405	486	37	half	half	NOUN
ftr-405	486	38	of	of	ADP
ftr-405	486	39	one	one	NUM
ftr-405	486	40	percent	percent	NOUN
ftr-405	486	41	would	would	AUX
ftr-405	486	42	reach	reach	VERB
ftr-405	486	43	the	the	DET
ftr-405	486	44	highest	high	ADJ
ftr-405	486	45	u.s	u.s	PROPN
ftr-405	486	46	.	.	PROPN
ftr-405	486	47	rate	rate	NOUN
ftr-405	486	48	on	on	ADP
ftr-405	486	49	a	a	DET
ftr-405	486	50	euro	euro	ADJ
ftr-405	486	51	-	-	PUNCT
ftr-405	486	52	dollar	dollar	NOUN
ftr-405	486	53	equivalence	equivalence	NOUN
ftr-405	486	54	.	.	PUNCT
ftr-405	487	1	verteilung	verteilung	PROPN
ftr-405	487	2	der	der	PROPN
ftr-405	487	3	markteinkommen	markteinkomman	NOUN
ftr-405	487	4	und	und	VERB
ftr-405	487	5	der	der	NOUN
ftr-405	487	6	einkommensteuerschuld	einkommensteuerschuld	AUX
ftr-405	487	7	in	in	ADP
ftr-405	487	8	deutschland	deutschland	NOUN
ftr-405	487	9	:	:	PUNCT
ftr-405	487	10	eine	eine	PROPN
ftr-405	487	11	auswertung	auswertung	PROPN
ftr-405	487	12	anhand	anhand	PROPN
ftr-405	487	13	von	von	PROPN
ftr-405	487	14	e	e	PROPN
ftr-405	487	15	i	i	PRON
ftr-405	487	16	n	n	VERB
ftr-405	487	17	k	k	X
ftr-405	487	18	o	o	X
ftr-405	487	19	m	m	VERB
ftr-405	487	20	m	m	VERB
ftr-405	487	21	e	e	NOUN
ftr-405	487	22	n	n	PROPN
ftr-405	487	23	s	s	PROPN
ftr-405	487	24	t	t	NOUN
ftr-405	487	25	e	e	X
ftr-405	487	26	u	u	NOUN
ftr-405	487	27	e	e	PROPN
ftr-405	487	28	r	r	NOUN
ftr-405	487	29	l	l	NOUN
ftr-405	488	1	i	i	NOUN
ftr-405	488	2	c	c	NOUN
ftr-405	488	3	h	h	NOUN
ftr-405	489	1	e	e	NOUN
ftr-405	489	2	n	n	NOUN
ftr-405	489	3	v	v	X
ftr-405	489	4	e	e	X
ftr-405	489	5	r	r	NOUN
ftr-405	489	6	a	a	PRON
ftr-405	489	7	n	n	NOUN
ftr-405	489	8	l	l	NOUN
ftr-405	489	9	a	a	DET
ftr-405	489	10	g	g	NOUN
ftr-405	489	11	u	u	NOUN
ftr-405	489	12	n	n	ADP
ftr-405	489	13	g	g	PROPN
ftr-405	489	14	s	s	PROPN
ftr-405	489	15	d	d	NOUN
ftr-405	489	16	a	a	DET
ftr-405	489	17	t	t	NOUN
ftr-405	489	18	e	e	NOUN
ftr-405	489	19	n	n	PROPN
ftr-405	489	20	,	,	PUNCT
ftr-405	489	21	t	t	PROPN
ftr-405	489	22	a	a	DET
ftr-405	489	23	b	b	PROPN
ftr-405	489	24	e	e	NOUN
ftr-405	489	25	l	l	NOUN
ftr-405	489	26	l	l	NOUN
ftr-405	489	27	e	e	NOUN
ftr-405	489	28	9	9	NUM
ftr-405	489	29	2	2	NUM
ftr-405	489	30	(	(	PUNCT
ftr-405	489	31	a	a	DET
ftr-405	489	32	t	t	NOUN
ftr-405	489	33	http://www.sachverstaendigenrat-wirtschaft.de/download/ziffer/z822_846j03.pdf	http://www.sachverstaendigenrat-wirtschaft.de/download/ziffer/z822_846j03.pdf	PROPN
ftr-405	489	34	)	)	PUNCT
ftr-405	489	35	.	.	PUNCT
ftr-405	490	1	111	111	NUM
ftr-405	490	2	.	.	PUNCT
ftr-405	491	1	married	married	ADJ
ftr-405	491	2	taxpayers	taxpayer	NOUN
ftr-405	491	3	having	have	VERB
ftr-405	491	4	combined	combine	VERB
ftr-405	491	5	income	income	NOUN
ftr-405	491	6	exceeding	exceed	VERB
ftr-405	491	7	the	the	DET
ftr-405	491	8	minimum	minimum	ADJ
ftr-405	491	9	level	level	NOUN
ftr-405	491	10	for	for	ADP
ftr-405	491	11	the	the	DET
ftr-405	491	12	maximum	maximum	ADJ
ftr-405	491	13	german	german	ADJ
ftr-405	491	14	rate	rate	NOUN
ftr-405	491	15	of	of	ADP
ftr-405	491	16	tax	tax	NOUN
ftr-405	491	17	of	of	ADP
ftr-405	491	18	104,000	104,000	NUM
ftr-405	491	19	(	(	PUNCT
ftr-405	491	20	on	on	ADP
ftr-405	491	21	a	a	DET
ftr-405	491	22	euro	euro	ADJ
ftr-405	491	23	-	-	PUNCT
ftr-405	491	24	dollar	dollar	NOUN
ftr-405	491	25	equivalence	equivalence	NOUN
ftr-405	491	26	)	)	PUNCT
ftr-405	491	27	represented	represent	VERB
ftr-405	491	28	approximately	approximately	ADV
ftr-405	491	29	8	8	NUM
ftr-405	491	30	%	%	NOUN
ftr-405	491	31	of	of	ADP
ftr-405	491	32	u.s	u.s	PROPN
ftr-405	491	33	.	.	PROPN
ftr-405	491	34	taxpayers	taxpayer	NOUN
ftr-405	491	35	who	who	PRON
ftr-405	491	36	filed	file	VERB
ftr-405	491	37	returns	return	NOUN
ftr-405	491	38	in	in	ADP
ftr-405	491	39	2002	2002	NUM
ftr-405	491	40	.	.	PUNCT
ftr-405	492	1	brian	brian	PROPN
ftr-405	492	2	balcovic	balcovic	PROPN
ftr-405	492	3	,	,	PUNCT
ftr-405	492	4	high	high	ADJ
ftr-405	492	5	income	income	NOUN
ftr-405	492	6	tax	tax	NOUN
ftr-405	492	7	returns	return	NOUN
ftr-405	492	8	for	for	ADP
ftr-405	492	9	2002	2002	NUM
ftr-405	492	10	,	,	PUNCT
ftr-405	492	11	table	table	NOUN
ftr-405	492	12	2	2	NUM
ftr-405	492	13	,	,	PUNCT
ftr-405	492	14	at	at	ADP
ftr-405	492	15	http://www.irs.gov/pub/irssoi/02hiinco.pdf	http://www.irs.gov/pub/irssoi/02hiinco.pdf	NOUN
ftr-405	492	16	.	.	PUNCT
ftr-405	492	17	note	note	VERB
ftr-405	492	18	that	that	SCONJ
ftr-405	492	19	the	the	DET
ftr-405	492	20	estimates	estimate	NOUN
ftr-405	492	21	do	do	AUX
ftr-405	492	22	not	not	PART
ftr-405	492	23	include	include	VERB
ftr-405	492	24	individuals	individual	NOUN
ftr-405	492	25	who	who	PRON
ftr-405	492	26	do	do	AUX
ftr-405	492	27	not	not	PART
ftr-405	492	28	file	file	VERB
ftr-405	492	29	returns	return	NOUN
ftr-405	492	30	.	.	PUNCT
ftr-405	493	1	those	those	PRON
ftr-405	493	2	with	with	ADP
ftr-405	493	3	combined	combined	ADJ
ftr-405	493	4	incomes	income	NOUN
ftr-405	493	5	exceeding	exceed	VERB
ftr-405	493	6	the	the	DET
ftr-405	493	7	u.s	u.s	PROPN
ftr-405	493	8	.	.	PROPN
ftr-405	493	9	entrance	entrance	NOUN
ftr-405	493	10	to	to	ADP
ftr-405	493	11	the	the	DET
ftr-405	493	12	top	top	ADJ
ftr-405	493	13	rate	rate	NOUN
ftr-405	493	14	of	of	ADP
ftr-405	493	15	$	$	SYM
ftr-405	493	16	326,450	326,450	NUM
ftr-405	493	17	represent	represent	VERB
ftr-405	493	18	significantly	significantly	ADV
ftr-405	493	19	less	less	ADJ
ftr-405	493	20	than	than	ADP
ftr-405	493	21	2	2	NUM
ftr-405	493	22	%	%	NOUN
ftr-405	493	23	of	of	ADP
ftr-405	493	24	returns	return	NOUN
ftr-405	493	25	filed	file	VERB
ftr-405	493	26	,	,	PUNCT
ftr-405	493	27	as	as	SCONJ
ftr-405	493	28	approximately	approximately	ADV
ftr-405	493	29	1.89	1.89	NUM
ftr-405	493	30	%	%	NOUN
ftr-405	493	31	of	of	ADP
ftr-405	493	32	the	the	DET
ftr-405	493	33	u.s	u.s	PROPN
ftr-405	493	34	.	.	PROPN
ftr-405	493	35	returns	return	NOUN
ftr-405	493	36	have	have	VERB
ftr-405	493	37	income	income	NOUN
ftr-405	493	38	in	in	ADP
ftr-405	493	39	excess	excess	NOUN
ftr-405	493	40	of	of	ADP
ftr-405	493	41	$	$	SYM
ftr-405	493	42	200,000	200,000	NUM
ftr-405	493	43	so	so	SCONJ
ftr-405	493	44	that	that	SCONJ
ftr-405	493	45	the	the	DET
ftr-405	493	46	number	number	NOUN
ftr-405	493	47	with	with	ADP
ftr-405	493	48	income	income	NOUN
ftr-405	493	49	in	in	ADP
ftr-405	493	50	excess	excess	NOUN
ftr-405	493	51	of	of	ADP
ftr-405	493	52	$	$	SYM
ftr-405	493	53	300,000	300,000	NUM
ftr-405	493	54	is	be	AUX
ftr-405	493	55	significantly	significantly	ADV
ftr-405	493	56	smaller	small	ADJ
ftr-405	493	57	.	.	PUNCT
ftr-405	494	1	i	i	PRON
ftr-405	494	2	d.	d.	PROPN
ftr-405	494	3	at	at	ADP
ftr-405	494	4	6	6	NUM
ftr-405	494	5	and	and	CCONJ
ftr-405	494	6	table	table	NOUN
ftr-405	494	7	a.	a.	NOUN
ftr-405	494	8	112	112	NUM
ftr-405	494	9	.	.	PUNCT
ftr-405	495	1	a	a	DET
ftr-405	495	2	phase	phase	NOUN
ftr-405	495	3	-	-	PUNCT
ftr-405	495	4	out	out	NOUN
ftr-405	495	5	would	would	AUX
ftr-405	495	6	tax	tax	VERB
ftr-405	495	7	the	the	DET
ftr-405	495	8	subsistence	subsistence	NOUN
ftr-405	495	9	minimum	minimum	NOUN
ftr-405	495	10	for	for	ADP
ftr-405	495	11	taxpayers	taxpayer	NOUN
ftr-405	495	12	subject	subject	ADJ
ftr-405	495	13	to	to	ADP
ftr-405	495	14	the	the	DET
ftr-405	495	15	phase	phase	NOUN
ftr-405	495	16	-	-	PUNCT
ftr-405	495	17	out	out	NOUN
ftr-405	495	18	.	.	PUNCT
ftr-405	496	1	taxing	tax	VERB
ftr-405	496	2	the	the	DET
ftr-405	496	3	subsistence	subsistence	NOUN
ftr-405	496	4	minimum	minimum	NOUN
ftr-405	496	5	violates	violate	VERB
ftr-405	496	6	the	the	DET
ftr-405	496	7	principle	principle	NOUN
ftr-405	496	8	established	establish	VERB
ftr-405	496	9	in	in	ADP
ftr-405	496	10	the	the	DET
ftr-405	496	11	constitutional	constitutional	ADJ
ftr-405	496	12	court	court	NOUN
ftr-405	496	13	decisions	decision	NOUN
ftr-405	496	14	discussed	discuss	VERB
ftr-405	496	15	further	further	ADJ
ftr-405	496	16	infra	infra	NOUN
ftr-405	496	17	in	in	ADP
ftr-405	496	18	part	part	NOUN
ftr-405	496	19	iv	iv	NUM
ftr-405	496	20	a.	a.	NOUN
ftr-405	496	21	amount	amount	NOUN
ftr-405	496	22	and	and	CCONJ
ftr-405	496	23	the	the	DET
ftr-405	496	24	exempt	exempt	ADJ
ftr-405	496	25	amounts	amount	NOUN
ftr-405	496	26	for	for	ADP
ftr-405	496	27	dependent	dependent	ADJ
ftr-405	496	28	children	child	NOUN
ftr-405	496	29	.	.	PUNCT
ftr-405	497	1	these107	these107	PROPN
ftr-405	497	2	108	108	NUM
ftr-405	497	3	exemptions	exemption	NOUN
ftr-405	497	4	are	be	AUX
ftr-405	497	5	available	available	ADJ
ftr-405	497	6	to	to	ADP
ftr-405	497	7	all	all	DET
ftr-405	497	8	taxpayers	taxpayer	NOUN
ftr-405	497	9	,	,	PUNCT
ftr-405	497	10	including	include	VERB
ftr-405	497	11	those	those	PRON
ftr-405	497	12	with	with	ADP
ftr-405	497	13	the	the	DET
ftr-405	497	14	largest	large	ADJ
ftr-405	497	15	incomes	income	NOUN
ftr-405	497	16	.	.	PUNCT
ftr-405	498	1	109	109	NUM
ftr-405	498	2	if	if	SCONJ
ftr-405	498	3	one	one	PRON
ftr-405	498	4	assumes	assume	VERB
ftr-405	498	5	middle	middle	ADJ
ftr-405	498	6	and	and	CCONJ
ftr-405	498	7	upper	upper	ADJ
ftr-405	498	8	incomes	income	NOUN
ftr-405	498	9	in	in	ADP
ftr-405	498	10	germany	germany	PROPN
ftr-405	498	11	and	and	CCONJ
ftr-405	498	12	the	the	DET
ftr-405	498	13	u.s	u.s	PROPN
ftr-405	498	14	.	.	PROPN
ftr-405	498	15	are	be	AUX
ftr-405	498	16	comparable	comparable	ADJ
ftr-405	498	17	,	,	PUNCT
ftr-405	498	18	middle	middle	ADJ
ftr-405	498	19	-	-	PUNCT
ftr-405	498	20	income	income	NOUN
ftr-405	498	21	taxpayers	taxpayer	NOUN
ftr-405	498	22	in	in	ADP
ftr-405	498	23	germany	germany	PROPN
ftr-405	498	24	tend	tend	VERB
ftr-405	498	25	to	to	PART
ftr-405	498	26	become	become	VERB
ftr-405	498	27	less	less	ADV
ftr-405	498	28	distinguishable	distinguishable	ADJ
ftr-405	498	29	from	from	ADP
ftr-405	498	30	upper	upper	ADJ
ftr-405	498	31	income	income	NOUN
ftr-405	498	32	taxpayers	taxpayer	NOUN
ftr-405	498	33	,	,	PUNCT
ftr-405	498	34	than	than	SCONJ
ftr-405	498	35	are	be	AUX
ftr-405	498	36	their	their	PRON
ftr-405	498	37	american	american	ADJ
ftr-405	498	38	counterparts	counterpart	NOUN
ftr-405	498	39	,	,	PUNCT
ftr-405	498	40	with	with	ADP
ftr-405	498	41	respect	respect	NOUN
ftr-405	498	42	to	to	ADP
ftr-405	498	43	tax	tax	NOUN
ftr-405	498	44	progression	progression	NOUN
ftr-405	498	45	positioning	positioning	NOUN
ftr-405	498	46	.	.	PUNCT
ftr-405	499	1	german	german	ADJ
ftr-405	499	2	middleincome	middleincome	PROPN
ftr-405	499	3	taxpayers	taxpayer	NOUN
ftr-405	499	4	have	have	VERB
ftr-405	499	5	the	the	DET
ftr-405	499	6	same	same	ADJ
ftr-405	499	7	basic	basic	ADJ
ftr-405	499	8	exemption	exemption	NOUN
ftr-405	499	9	as	as	ADP
ftr-405	499	10	the	the	DET
ftr-405	499	11	highest	high	ADJ
ftr-405	499	12	income	income	NOUN
ftr-405	499	13	taxpayers	taxpayer	NOUN
ftr-405	499	14	and	and	CCONJ
ftr-405	499	15	the	the	DET
ftr-405	499	16	same	same	ADJ
ftr-405	499	17	dependency	dependency	NOUN
ftr-405	499	18	allowances	allowance	NOUN
ftr-405	499	19	as	as	ADP
ftr-405	499	20	the	the	DET
ftr-405	499	21	highest	high	ADJ
ftr-405	499	22	income	income	NOUN
ftr-405	499	23	taxpayers	taxpayer	NOUN
ftr-405	499	24	with	with	ADP
ftr-405	499	25	the	the	DET
ftr-405	499	26	same	same	ADJ
ftr-405	499	27	number	number	NOUN
ftr-405	499	28	of	of	ADP
ftr-405	499	29	dependents	dependent	NOUN
ftr-405	499	30	.	.	PUNCT
ftr-405	500	1	since	since	SCONJ
ftr-405	500	2	they	they	PRON
ftr-405	500	3	reach	reach	VERB
ftr-405	500	4	the	the	DET
ftr-405	500	5	maximum	maximum	ADJ
ftr-405	500	6	rate	rate	NOUN
ftr-405	500	7	of	of	ADP
ftr-405	500	8	tax	tax	NOUN
ftr-405	500	9	at	at	ADP
ftr-405	500	10	only	only	ADV
ftr-405	500	11	€	€	SYM
ftr-405	500	12	104,304	104,304	NUM
ftr-405	500	13	in	in	ADP
ftr-405	500	14	the	the	DET
ftr-405	500	15	case	case	NOUN
ftr-405	500	16	of	of	ADP
ftr-405	500	17	joint	joint	ADJ
ftr-405	500	18	filing	filing	NOUN
ftr-405	500	19	,	,	PUNCT
ftr-405	500	20	they	they	PRON
ftr-405	500	21	tend	tend	VERB
ftr-405	500	22	to	to	PART
ftr-405	500	23	pay	pay	VERB
ftr-405	500	24	the	the	DET
ftr-405	500	25	same	same	ADJ
ftr-405	500	26	proportional	proportional	ADJ
ftr-405	500	27	tax	tax	NOUN
ftr-405	500	28	as	as	ADP
ftr-405	500	29	the	the	DET
ftr-405	500	30	upper	upper	ADJ
ftr-405	500	31	income	income	NOUN
ftr-405	500	32	taxpayers	taxpayer	NOUN
ftr-405	500	33	.	.	PUNCT
ftr-405	501	1	the	the	DET
ftr-405	501	2	german110	german110	PROPN
ftr-405	501	3	income	income	NOUN
ftr-405	501	4	tax	tax	NOUN
ftr-405	501	5	approaches	approach	VERB
ftr-405	501	6	a	a	DET
ftr-405	501	7	two	two	NUM
ftr-405	501	8	-	-	PUNCT
ftr-405	501	9	rate	rate	NOUN
ftr-405	501	10	system	system	NOUN
ftr-405	501	11	applicable	applicable	ADJ
ftr-405	501	12	to	to	ADP
ftr-405	501	13	all	all	DET
ftr-405	501	14	taxpayers	taxpayer	NOUN
ftr-405	501	15	,	,	PUNCT
ftr-405	501	16	a	a	DET
ftr-405	501	17	zero	zero	NUM
ftr-405	501	18	rate	rate	NOUN
ftr-405	501	19	on	on	ADP
ftr-405	501	20	part	part	NOUN
ftr-405	501	21	of	of	ADP
ftr-405	501	22	the	the	DET
ftr-405	501	23	income	income	NOUN
ftr-405	501	24	and	and	CCONJ
ftr-405	501	25	45	45	NUM
ftr-405	501	26	%	%	NOUN
ftr-405	501	27	on	on	ADP
ftr-405	501	28	the	the	DET
ftr-405	501	29	rest	rest	NOUN
ftr-405	501	30	.	.	PUNCT
ftr-405	502	1	by	by	ADP
ftr-405	502	2	comparison	comparison	NOUN
ftr-405	502	3	,	,	PUNCT
ftr-405	502	4	married	married	ADJ
ftr-405	502	5	u.s	u.s	PROPN
ftr-405	502	6	.	.	PROPN
ftr-405	502	7	taxpayers	taxpayer	NOUN
ftr-405	502	8	filing	file	VERB
ftr-405	502	9	jointly	jointly	ADV
ftr-405	502	10	with	with	ADP
ftr-405	502	11	$	$	SYM
ftr-405	502	12	104,000	104,000	NUM
ftr-405	502	13	of	of	ADP
ftr-405	502	14	taxable	taxable	ADJ
ftr-405	502	15	income	income	NOUN
ftr-405	502	16	would	would	AUX
ftr-405	502	17	have	have	VERB
ftr-405	502	18	three	three	NUM
ftr-405	502	19	brackets	bracket	NOUN
ftr-405	502	20	representing	represent	VERB
ftr-405	502	21	together	together	ADV
ftr-405	502	22	140	140	NUM
ftr-405	502	23	%	%	NOUN
ftr-405	502	24	of	of	ADP
ftr-405	502	25	their	their	PRON
ftr-405	502	26	rate	rate	NOUN
ftr-405	502	27	before	before	ADP
ftr-405	502	28	topping	top	VERB
ftr-405	502	29	out	out	ADP
ftr-405	502	30	.	.	PUNCT
ftr-405	503	1	in111	in111	NOUN
ftr-405	503	2	addition	addition	NOUN
ftr-405	503	3	,	,	PUNCT
ftr-405	503	4	the	the	DET
ftr-405	503	5	phase	phase	NOUN
ftr-405	503	6	-	-	PUNCT
ftr-405	503	7	out	out	NOUN
ftr-405	503	8	of	of	ADP
ftr-405	503	9	the	the	DET
ftr-405	503	10	personal	personal	ADJ
ftr-405	503	11	exemptions	exemption	NOUN
ftr-405	503	12	would	would	AUX
ftr-405	503	13	further	far	ADV
ftr-405	503	14	distinguish	distinguish	VERB
ftr-405	503	15	the	the	DET
ftr-405	503	16	middle	middle	ADJ
ftr-405	503	17	-	-	PUNCT
ftr-405	503	18	income	income	NOUN
ftr-405	503	19	taxpayer	taxpayer	NOUN
ftr-405	503	20	,	,	PUNCT
ftr-405	503	21	as	as	SCONJ
ftr-405	503	22	there	there	PRON
ftr-405	503	23	is	be	VERB
ftr-405	503	24	no	no	DET
ftr-405	503	25	phase	phase	NOUN
ftr-405	503	26	-	-	PUNCT
ftr-405	503	27	out	out	NOUN
ftr-405	503	28	in	in	ADP
ftr-405	503	29	germany.112	germany.112	PROPN
ftr-405	503	30	2006	2006	NUM
ftr-405	503	31	]	]	PUNCT
ftr-405	503	32	florida	florida	PROPN
ftr-405	503	33	tax	tax	PROPN
ftr-405	503	34	review	review	NOUN
ftr-405	503	35	276	276	NUM
ftr-405	503	36	113	113	NUM
ftr-405	503	37	.	.	PUNCT
ftr-405	504	1	bverge	bverge	NOUN
ftr-405	504	2	93	93	NUM
ftr-405	504	3	,	,	PUNCT
ftr-405	504	4	121	121	NUM
ftr-405	504	5	,	,	PUNCT
ftr-405	504	6	supra	supra	PROPN
ftr-405	504	7	note	note	NOUN
ftr-405	504	8	28	28	NUM
ftr-405	504	9	,	,	PUNCT
ftr-405	504	10	at	at	ADP
ftr-405	504	11	138	138	NUM
ftr-405	504	12	translating	translating	NOUN
ftr-405	504	13	:	:	PUNCT
ftr-405	504	14	“	"	PUNCT
ftr-405	504	15	die	die	VERB
ftr-405	504	16	steuerliche	steuerliche	PROPN
ftr-405	504	17	gesamtbelastung	gesamtbelastung	PROPN
ftr-405	504	18	.	.	PUNCT
ftr-405	504	19	.	.	PUNCT
ftr-405	504	20	.	.	PUNCT
ftr-405	505	1	in	in	ADP
ftr-405	505	2	der	der	PROPN
ftr-405	505	3	nähe	nähe	PROPN
ftr-405	505	4	einer	einer	PROPN
ftr-405	505	5	hälftigen	hälftigen	PROPN
ftr-405	505	6	teilung	teilung	PROPN
ftr-405	505	7	zwischen	zwischen	PROPN
ftr-405	505	8	privater	privater	PROPN
ftr-405	505	9	und	und	VERB
ftr-405	505	10	öffentlicher	öffentlicher	ADJ
ftr-405	505	11	hand	hand	NOUN
ftr-405	505	12	.	.	PUNCT
ftr-405	505	13	.	.	PUNCT
ftr-405	506	1	.	.	PUNCT
ftr-405	506	2	”	"	PUNCT
ftr-405	507	1	(	(	PUNCT
ftr-405	507	2	referring	refer	VERB
ftr-405	507	3	to	to	ADP
ftr-405	507	4	the	the	DET
ftr-405	507	5	estimated	estimate	VERB
ftr-405	507	6	yield	yield	NOUN
ftr-405	507	7	from	from	ADP
ftr-405	507	8	property	property	NOUN
ftr-405	507	9	for	for	ADP
ftr-405	507	10	purposes	purpose	NOUN
ftr-405	507	11	of	of	ADP
ftr-405	507	12	the	the	DET
ftr-405	507	13	wealth	wealth	NOUN
ftr-405	507	14	tax	tax	NOUN
ftr-405	507	15	)	)	PUNCT
ftr-405	507	16	.	.	PUNCT
ftr-405	508	1	obviously	obviously	ADV
ftr-405	508	2	,	,	PUNCT
ftr-405	508	3	the	the	DET
ftr-405	508	4	split	split	NOUN
ftr-405	508	5	ignores	ignore	VERB
ftr-405	508	6	the	the	DET
ftr-405	508	7	value	value	NOUN
ftr-405	508	8	added	add	VERB
ftr-405	508	9	tax	tax	NOUN
ftr-405	508	10	and	and	CCONJ
ftr-405	508	11	the	the	DET
ftr-405	508	12	social	social	ADJ
ftr-405	508	13	insurance	insurance	NOUN
ftr-405	508	14	imposts	impost	NOUN
ftr-405	508	15	.	.	PUNCT
ftr-405	509	1	but	but	CCONJ
ftr-405	509	2	see	see	VERB
ftr-405	509	3	bverfge	bverfge	NOUN
ftr-405	509	4	,	,	PUNCT
ftr-405	509	5	2	2	NUM
ftr-405	509	6	bvr	bvr	NOUN
ftr-405	509	7	2194/99	2194/99	NUM
ftr-405	509	8	(	(	PUNCT
ftr-405	509	9	jan	jan	PROPN
ftr-405	509	10	.	.	PROPN
ftr-405	509	11	18	18	NUM
ftr-405	509	12	,	,	PUNCT
ftr-405	509	13	2006	2006	NUM
ftr-405	509	14	)	)	PUNCT
ftr-405	509	15	,	,	PUNCT
ftr-405	509	16	at	at	ADP
ftr-405	509	17	http://www.bundesverfassungsgericht.de/entscheidungen/rs20051011_1	http://www.bundesverfassungsgericht.de/entscheidungen/rs20051011_1	NUM
ftr-405	509	18	bvr123200	bvr123200	NOUN
ftr-405	509	19	,	,	PUNCT
ftr-405	509	20	rejecting	reject	VERB
ftr-405	509	21	a	a	DET
ftr-405	509	22	challenge	challenge	NOUN
ftr-405	509	23	to	to	ADP
ftr-405	509	24	a	a	DET
ftr-405	509	25	combined	combine	VERB
ftr-405	509	26	effective	effective	ADJ
ftr-405	509	27	rate	rate	NOUN
ftr-405	509	28	of	of	ADP
ftr-405	509	29	income	income	NOUN
ftr-405	509	30	and	and	CCONJ
ftr-405	509	31	municipal	municipal	ADJ
ftr-405	509	32	business	business	NOUN
ftr-405	509	33	(	(	PUNCT
ftr-405	509	34	gewerbesteuer	gewerbesteuer	NOUN
ftr-405	509	35	,	,	PUNCT
ftr-405	509	36	infra	infra	NOUN
ftr-405	509	37	note	note	VERB
ftr-405	509	38	430	430	NUM
ftr-405	509	39	)	)	PUNCT
ftr-405	509	40	exceeding	exceed	VERB
ftr-405	509	41	50	50	NUM
ftr-405	509	42	%	%	NOUN
ftr-405	509	43	as	as	ADP
ftr-405	509	44	violating	violate	VERB
ftr-405	509	45	this	this	DET
ftr-405	509	46	50	50	NUM
ftr-405	509	47	-	-	SYM
ftr-405	509	48	50	50	NUM
ftr-405	509	49	principle	principle	NOUN
ftr-405	509	50	and	and	CCONJ
ftr-405	509	51	holding	hold	VERB
ftr-405	509	52	that	that	SCONJ
ftr-405	509	53	the	the	DET
ftr-405	509	54	50	50	NUM
ftr-405	509	55	-	-	SYM
ftr-405	509	56	50	50	NUM
ftr-405	509	57	principle	principle	NOUN
ftr-405	509	58	does	do	AUX
ftr-405	509	59	not	not	PART
ftr-405	509	60	establish	establish	VERB
ftr-405	509	61	an	an	DET
ftr-405	509	62	absolute	absolute	ADJ
ftr-405	509	63	ceiling	ceiling	NOUN
ftr-405	509	64	on	on	ADP
ftr-405	509	65	permissible	permissible	ADJ
ftr-405	509	66	taxation	taxation	NOUN
ftr-405	509	67	.	.	PUNCT
ftr-405	510	1	114	114	NUM
ftr-405	510	2	.	.	PUNCT
ftr-405	510	3	bundesministerium	bundesministerium	NOUN
ftr-405	510	4	der	der	NOUN
ftr-405	510	5	finanzen	finanzen	NOUN
ftr-405	510	6	referat	referat	NOUN
ftr-405	510	7	i	i	PRON
ftr-405	510	8	a	a	DET
ftr-405	510	9	6	6	NUM
ftr-405	510	10	,	,	PUNCT
ftr-405	510	11	supra	supra	ADJ
ftr-405	510	12	note	note	NOUN
ftr-405	510	13	23	23	NUM
ftr-405	510	14	,	,	PUNCT
ftr-405	510	15	tabelle	tabelle	NOUN
ftr-405	510	16	2	2	NUM
ftr-405	510	17	.	.	PUNCT
ftr-405	511	1	see	see	VERB
ftr-405	511	2	statistisches	statistische	NOUN
ftr-405	511	3	bundesamt	bundesamt	VERB
ftr-405	511	4	deutschland	deutschland	NOUN
ftr-405	511	5	,	,	PUNCT
ftr-405	511	6	kassenmäßige	kassenmäßige	PROPN
ftr-405	511	7	steuereinnahmen	steuereinnahmen	PROPN
ftr-405	511	8	deutschland	deutschland	PROPN
ftr-405	511	9	,	,	PUNCT
ftr-405	511	10	at	at	ADP
ftr-405	511	11	http://www.destatis.de/indicators/d/lrfin02ad.htm	http://www.destatis.de/indicators/d/lrfin02ad.htm	X
ftr-405	511	12	(	(	PUNCT
ftr-405	511	13	disclosing	disclose	VERB
ftr-405	511	14	that	that	SCONJ
ftr-405	511	15	the	the	DET
ftr-405	511	16	turnover	turnover	NOUN
ftr-405	511	17	tax	tax	NOUN
ftr-405	511	18	in	in	ADP
ftr-405	511	19	2003	2003	NUM
ftr-405	511	20	produced	produce	VERB
ftr-405	511	21	approximate	approximate	ADJ
ftr-405	511	22	21.5	21.5	NUM
ftr-405	511	23	%	%	NOUN
ftr-405	511	24	of	of	ADP
ftr-405	511	25	revenues	revenue	NOUN
ftr-405	511	26	while	while	SCONJ
ftr-405	511	27	the	the	DET
ftr-405	511	28	personal	personal	ADJ
ftr-405	511	29	income	income	NOUN
ftr-405	511	30	tax	tax	NOUN
ftr-405	511	31	produced	produce	VERB
ftr-405	511	32	35.9	35.9	NUM
ftr-405	511	33	%	%	NOUN
ftr-405	511	34	)	)	PUNCT
ftr-405	511	35	.	.	PUNCT
ftr-405	512	1	adding	add	VERB
ftr-405	512	2	other	other	ADJ
ftr-405	512	3	consumption	consumption	NOUN
ftr-405	512	4	taxes	taxis	NOUN
ftr-405	512	5	to	to	ADP
ftr-405	512	6	the	the	DET
ftr-405	512	7	turnover	turnover	NOUN
ftr-405	512	8	tax	tax	NOUN
ftr-405	512	9	,	,	PUNCT
ftr-405	512	10	the	the	DET
ftr-405	512	11	percentage	percentage	NOUN
ftr-405	512	12	increases	increase	VERB
ftr-405	512	13	to	to	ADP
ftr-405	512	14	33.5	33.5	NUM
ftr-405	512	15	%	%	NOUN
ftr-405	512	16	.	.	PUNCT
ftr-405	513	1	115	115	NUM
ftr-405	513	2	.	.	PUNCT
ftr-405	514	1	ustg	ustg	PROPN
ftr-405	514	2	§	§	PROPN
ftr-405	514	3	4	4	NUM
ftr-405	514	4	(	(	PUNCT
ftr-405	514	5	12a	12a	NOUN
ftr-405	514	6	)	)	PUNCT
ftr-405	514	7	exempts	exempt	VERB
ftr-405	514	8	rent	rent	NOUN
ftr-405	514	9	from	from	ADP
ftr-405	514	10	the	the	DET
ftr-405	514	11	turnover	turnover	NOUN
ftr-405	514	12	tax	tax	NOUN
ftr-405	514	13	except	except	SCONJ
ftr-405	514	14	for	for	ADP
ftr-405	514	15	transient	transient	ADJ
ftr-405	514	16	use	use	NOUN
ftr-405	514	17	of	of	ADP
ftr-405	514	18	property	property	NOUN
ftr-405	514	19	,	,	PUNCT
ftr-405	514	20	hotel	hotel	NOUN
ftr-405	514	21	rooms	room	NOUN
ftr-405	514	22	for	for	ADP
ftr-405	514	23	example	example	NOUN
ftr-405	514	24	.	.	PUNCT
ftr-405	515	1	116	116	X
ftr-405	515	2	.	.	PUNCT
ftr-405	516	1	in	in	ADP
ftr-405	516	2	the	the	DET
ftr-405	516	3	united	united	PROPN
ftr-405	516	4	states	states	PROPN
ftr-405	516	5	as	as	ADV
ftr-405	516	6	well	well	ADV
ftr-405	516	7	.	.	PUNCT
ftr-405	517	1	117	117	NUM
ftr-405	517	2	.	.	PUNCT
ftr-405	517	3	grundsteuergesetz	grundsteuergesetz	PROPN
ftr-405	517	4	1973	1973	NUM
ftr-405	517	5	(	(	PUNCT
ftr-405	517	6	grstg	grstg	NOUN
ftr-405	517	7	in	in	ADP
ftr-405	517	8	the	the	DET
ftr-405	517	9	following	following	NOUN
ftr-405	517	10	)	)	PUNCT
ftr-405	517	11	§	§	PROPN
ftr-405	517	12	1	1	NUM
ftr-405	517	13	authorizes	authorize	VERB
ftr-405	517	14	the	the	DET
ftr-405	517	15	communities	community	NOUN
ftr-405	517	16	(	(	PUNCT
ftr-405	517	17	municipalities	municipality	NOUN
ftr-405	517	18	)	)	PUNCT
ftr-405	517	19	to	to	PART
ftr-405	517	20	determine	determine	VERB
ftr-405	517	21	the	the	DET
ftr-405	517	22	rate	rate	NOUN
ftr-405	517	23	of	of	ADP
ftr-405	517	24	tax	tax	NOUN
ftr-405	517	25	so	so	SCONJ
ftr-405	517	26	that	that	SCONJ
ftr-405	517	27	the	the	DET
ftr-405	517	28	rate	rate	NOUN
ftr-405	517	29	is	be	AUX
ftr-405	517	30	not	not	PART
ftr-405	517	31	uniform	uniform	ADJ
ftr-405	517	32	throughout	throughout	ADP
ftr-405	517	33	germany	germany	PROPN
ftr-405	517	34	.	.	PUNCT
ftr-405	518	1	the	the	DET
ftr-405	518	2	community	community	NOUN
ftr-405	518	3	imposes	impose	VERB
ftr-405	518	4	the	the	DET
ftr-405	518	5	tax	tax	NOUN
ftr-405	518	6	on	on	ADP
ftr-405	518	7	the	the	DET
ftr-405	518	8	value	value	NOUN
ftr-405	518	9	of	of	ADP
ftr-405	518	10	the	the	DET
ftr-405	518	11	real	real	ADJ
ftr-405	518	12	property	property	NOUN
ftr-405	518	13	,	,	PUNCT
ftr-405	518	14	rather	rather	ADV
ftr-405	518	15	than	than	ADP
ftr-405	518	16	directly	directly	ADV
ftr-405	518	17	on	on	ADP
ftr-405	518	18	the	the	DET
ftr-405	518	19	rent	rent	NOUN
ftr-405	518	20	that	that	PRON
ftr-405	518	21	the	the	DET
ftr-405	518	22	owner	owner	NOUN
ftr-405	518	23	derives	derive	VERB
ftr-405	518	24	from	from	ADP
ftr-405	518	25	the	the	DET
ftr-405	518	26	real	real	ADJ
ftr-405	518	27	property	property	NOUN
ftr-405	518	28	,	,	PUNCT
ftr-405	518	29	under	under	ADP
ftr-405	518	30	grstg	grstg	NOUN
ftr-405	518	31	§	§	PROPN
ftr-405	518	32	2	2	NUM
ftr-405	518	33	.	.	PUNCT
ftr-405	519	1	rent	rent	NOUN
ftr-405	519	2	is	be	AUX
ftr-405	519	3	the	the	DET
ftr-405	519	4	fee	fee	NOUN
ftr-405	519	5	for	for	ADP
ftr-405	519	6	services	service	NOUN
ftr-405	519	7	or	or	CCONJ
ftr-405	519	8	sales	sale	NOUN
ftr-405	519	9	price	price	NOUN
ftr-405	519	10	term	term	NOUN
ftr-405	519	11	for	for	ADP
ftr-405	519	12	the	the	DET
ftr-405	519	13	price	price	NOUN
ftr-405	519	14	a	a	DET
ftr-405	519	15	buyer	buyer	NOUN
ftr-405	519	16	pays	pay	VERB
ftr-405	519	17	for	for	ADP
ftr-405	519	18	the	the	DET
ftr-405	519	19	use	use	NOUN
ftr-405	519	20	of	of	ADP
ftr-405	519	21	property	property	NOUN
ftr-405	519	22	.	.	PUNCT
ftr-405	520	1	while	while	SCONJ
ftr-405	520	2	the	the	DET
ftr-405	520	3	base	base	NOUN
ftr-405	520	4	for	for	ADP
ftr-405	520	5	the	the	DET
ftr-405	520	6	property	property	NOUN
ftr-405	520	7	tax	tax	NOUN
ftr-405	520	8	is	be	AUX
ftr-405	520	9	property	property	NOUN
ftr-405	520	10	value	value	NOUN
ftr-405	520	11	rather	rather	ADV
ftr-405	520	12	than	than	ADP
ftr-405	520	13	price	price	NOUN
ftr-405	520	14	for	for	ADP
ftr-405	520	15	use	use	NOUN
ftr-405	520	16	,	,	PUNCT
ftr-405	520	17	the	the	DET
ftr-405	520	18	real	real	ADJ
ftr-405	520	19	property	property	NOUN
ftr-405	520	20	tax	tax	NOUN
ftr-405	520	21	,	,	PUNCT
ftr-405	520	22	nevertheless	nevertheless	ADV
ftr-405	520	23	,	,	PUNCT
ftr-405	520	24	resembles	resemble	VERB
ftr-405	520	25	a	a	DET
ftr-405	520	26	consumption	consumption	NOUN
ftr-405	520	27	tax	tax	NOUN
ftr-405	520	28	in	in	ADP
ftr-405	520	29	that	that	SCONJ
ftr-405	520	30	the	the	DET
ftr-405	520	31	value	value	NOUN
ftr-405	520	32	of	of	ADP
ftr-405	520	33	real	real	ADJ
ftr-405	520	34	property	property	NOUN
ftr-405	520	35	used	use	VERB
ftr-405	520	36	to	to	PART
ftr-405	520	37	produce	produce	VERB
ftr-405	520	38	income	income	NOUN
ftr-405	520	39	is	be	AUX
ftr-405	520	40	a	a	DET
ftr-405	520	41	function	function	NOUN
ftr-405	520	42	of	of	ADP
ftr-405	520	43	the	the	DET
ftr-405	520	44	income	income	NOUN
ftr-405	520	45	,	,	PUNCT
ftr-405	520	46	that	that	ADV
ftr-405	520	47	is	is	ADV
ftr-405	520	48	,	,	PUNCT
ftr-405	520	49	the	the	DET
ftr-405	520	50	rent	rent	NOUN
ftr-405	520	51	.	.	PUNCT
ftr-405	521	1	germany	germany	PROPN
ftr-405	521	2	establishes	establish	VERB
ftr-405	521	3	valuation	valuation	NOUN
ftr-405	521	4	methodology	methodology	NOUN
ftr-405	521	5	statutorily	statutorily	ADV
ftr-405	521	6	with	with	ADP
ftr-405	521	7	its	its	PRON
ftr-405	521	8	valuation	valuation	NOUN
ftr-405	521	9	law	law	NOUN
ftr-405	521	10	(	(	PUNCT
ftr-405	521	11	bewertungsgesetz	bewertungsgesetz	NOUN
ftr-405	521	12	,	,	PUNCT
ftr-405	521	13	neugefasst	neugefasst	ADV
ftr-405	521	14	durch	durch	NOUN
ftr-405	521	15	bek	bek	PROPN
ftr-405	521	16	.	.	PUNCT
ftr-405	522	1	v.	v.	ADP
ftr-405	522	2	1	1	NUM
ftr-405	522	3	.	.	X
ftr-405	523	1	2.1991	2.1991	NUM
ftr-405	523	2	i	i	NOUN
ftr-405	523	3	230	230	NUM
ftr-405	523	4	,	,	PUNCT
ftr-405	523	5	zuletzt	zuletzt	X
ftr-405	523	6	geändert	geändert	X
ftr-405	523	7	durch	durch	NOUN
ftr-405	523	8	whatever	whatever	DET
ftr-405	523	9	progressivity	progressivity	NOUN
ftr-405	523	10	the	the	DET
ftr-405	523	11	income	income	NOUN
ftr-405	523	12	tax	tax	NOUN
ftr-405	523	13	introduces	introduce	NOUN
ftr-405	523	14	into	into	ADP
ftr-405	523	15	the	the	DET
ftr-405	523	16	federal	federal	ADJ
ftr-405	523	17	taxes	taxis	NOUN
ftr-405	523	18	in	in	ADP
ftr-405	523	19	germany	germany	PROPN
ftr-405	523	20	and	and	CCONJ
ftr-405	523	21	the	the	DET
ftr-405	523	22	united	united	PROPN
ftr-405	523	23	states	states	PROPN
ftr-405	523	24	,	,	PUNCT
ftr-405	523	25	other	other	ADJ
ftr-405	523	26	features	feature	NOUN
ftr-405	523	27	of	of	ADP
ftr-405	523	28	the	the	DET
ftr-405	523	29	overall	overall	ADJ
ftr-405	523	30	tax	tax	NOUN
ftr-405	523	31	system	system	NOUN
ftr-405	523	32	undercut	undercut	ADJ
ftr-405	523	33	progressivity	progressivity	NOUN
ftr-405	523	34	.	.	PUNCT
ftr-405	524	1	the	the	DET
ftr-405	524	2	constitutional	constitutional	ADJ
ftr-405	524	3	court	court	NOUN
ftr-405	524	4	,	,	PUNCT
ftr-405	524	5	discussing	discuss	VERB
ftr-405	524	6	the	the	DET
ftr-405	524	7	wealth	wealth	NOUN
ftr-405	524	8	tax	tax	NOUN
ftr-405	524	9	,	,	PUNCT
ftr-405	524	10	stated	state	VERB
ftr-405	524	11	the	the	DET
ftr-405	524	12	principle	principle	NOUN
ftr-405	524	13	that	that	SCONJ
ftr-405	524	14	,	,	PUNCT
ftr-405	524	15	with	with	ADP
ftr-405	524	16	respect	respect	NOUN
ftr-405	524	17	to	to	ADP
ftr-405	524	18	the	the	DET
ftr-405	524	19	individual	individual	NOUN
ftr-405	524	20	’s	’s	PART
ftr-405	524	21	production	production	NOUN
ftr-405	524	22	:	:	PUNCT
ftr-405	524	23	“	"	PUNCT
ftr-405	524	24	the	the	DET
ftr-405	524	25	total	total	ADJ
ftr-405	524	26	tax	tax	NOUN
ftr-405	524	27	burdens	burden	NOUN
ftr-405	524	28	remain	remain	VERB
ftr-405	524	29	.	.	PUNCT
ftr-405	524	30	.	.	PUNCT
ftr-405	524	31	.	.	PUNCT
ftr-405	525	1	a	a	DET
ftr-405	525	2	division	division	NOUN
ftr-405	525	3	of	of	ADP
ftr-405	525	4	around	around	ADP
ftr-405	525	5	half	half	NOUN
ftr-405	525	6	for	for	ADP
ftr-405	525	7	private	private	ADJ
ftr-405	525	8	and	and	CCONJ
ftr-405	525	9	half	half	NOUN
ftr-405	525	10	for	for	ADP
ftr-405	525	11	public	public	ADJ
ftr-405	525	12	use	use	NOUN
ftr-405	525	13	.	.	PUNCT
ftr-405	525	14	”	"	PUNCT
ftr-405	526	1	germany	germany	PROPN
ftr-405	526	2	raises	raise	VERB
ftr-405	526	3	approximately	approximately	ADV
ftr-405	526	4	the	the	DET
ftr-405	526	5	same113	same113	PROPN
ftr-405	526	6	amount	amount	NOUN
ftr-405	526	7	of	of	ADP
ftr-405	526	8	tax	tax	NOUN
ftr-405	526	9	revenue	revenue	NOUN
ftr-405	526	10	with	with	ADP
ftr-405	526	11	its	its	PRON
ftr-405	526	12	turnover	turnover	NOUN
ftr-405	526	13	tax	tax	NOUN
ftr-405	526	14	as	as	SCONJ
ftr-405	526	15	it	it	PRON
ftr-405	526	16	does	do	VERB
ftr-405	526	17	with	with	ADP
ftr-405	526	18	its	its	PRON
ftr-405	526	19	income	income	NOUN
ftr-405	526	20	tax.114	tax.114	NOUN
ftr-405	526	21	the	the	DET
ftr-405	526	22	turnover	turnover	NOUN
ftr-405	526	23	tax	tax	NOUN
ftr-405	526	24	diminishes	diminish	VERB
ftr-405	526	25	the	the	DET
ftr-405	526	26	progressivity	progressivity	NOUN
ftr-405	526	27	present	present	ADJ
ftr-405	526	28	in	in	ADP
ftr-405	526	29	the	the	DET
ftr-405	526	30	income	income	NOUN
ftr-405	526	31	tax	tax	NOUN
ftr-405	526	32	by	by	ADP
ftr-405	526	33	placing	place	VERB
ftr-405	526	34	a	a	DET
ftr-405	526	35	larger	large	ADJ
ftr-405	526	36	proportional	proportional	ADJ
ftr-405	526	37	tax	tax	NOUN
ftr-405	526	38	burden	burden	NOUN
ftr-405	526	39	on	on	ADP
ftr-405	526	40	lower	low	ADJ
ftr-405	526	41	income	income	NOUN
ftr-405	526	42	taxpayers	taxpayer	NOUN
ftr-405	526	43	than	than	ADP
ftr-405	526	44	on	on	ADP
ftr-405	526	45	higher	high	ADJ
ftr-405	526	46	income	income	NOUN
ftr-405	526	47	taxpayers	taxpayer	NOUN
ftr-405	526	48	.	.	PUNCT
ftr-405	527	1	lower	low	ADJ
ftr-405	527	2	income	income	NOUN
ftr-405	527	3	taxpayers	taxpayer	NOUN
ftr-405	527	4	lack	lack	VERB
ftr-405	527	5	discretionary	discretionary	ADJ
ftr-405	527	6	income	income	NOUN
ftr-405	527	7	because	because	SCONJ
ftr-405	527	8	they	they	PRON
ftr-405	527	9	tend	tend	VERB
ftr-405	527	10	to	to	PART
ftr-405	527	11	have	have	VERB
ftr-405	527	12	to	to	PART
ftr-405	527	13	expend	expend	VERB
ftr-405	527	14	all	all	DET
ftr-405	527	15	their	their	PRON
ftr-405	527	16	income	income	NOUN
ftr-405	527	17	in	in	ADP
ftr-405	527	18	order	order	NOUN
ftr-405	527	19	to	to	PART
ftr-405	527	20	provide	provide	VERB
ftr-405	527	21	for	for	ADP
ftr-405	527	22	basic	basic	ADJ
ftr-405	527	23	consumption	consumption	NOUN
ftr-405	527	24	of	of	ADP
ftr-405	527	25	their	their	PRON
ftr-405	527	26	necessities	necessity	NOUN
ftr-405	527	27	such	such	ADJ
ftr-405	527	28	as	as	ADP
ftr-405	527	29	food	food	NOUN
ftr-405	527	30	,	,	PUNCT
ftr-405	527	31	clothing	clothing	NOUN
ftr-405	527	32	,	,	PUNCT
ftr-405	527	33	transportation	transportation	NOUN
ftr-405	527	34	and	and	CCONJ
ftr-405	527	35	housing	housing	NOUN
ftr-405	527	36	.	.	PUNCT
ftr-405	528	1	of	of	ADP
ftr-405	528	2	those	those	DET
ftr-405	528	3	necessities	necessity	NOUN
ftr-405	528	4	,	,	PUNCT
ftr-405	528	5	only	only	ADV
ftr-405	528	6	the	the	DET
ftr-405	528	7	rental	rental	ADJ
ftr-405	528	8	expenditure	expenditure	NOUN
ftr-405	528	9	for	for	ADP
ftr-405	528	10	housing	housing	NOUN
ftr-405	528	11	is	be	AUX
ftr-405	528	12	exempt	exempt	ADJ
ftr-405	528	13	from	from	ADP
ftr-405	528	14	the	the	DET
ftr-405	528	15	turnover	turnover	NOUN
ftr-405	528	16	tax	tax	NOUN
ftr-405	528	17	.	.	PUNCT
ftr-405	529	1	however	however	ADV
ftr-405	529	2	,	,	PUNCT
ftr-405	529	3	even	even	ADV
ftr-405	529	4	in	in	ADP
ftr-405	529	5	the	the	DET
ftr-405	529	6	case	case	NOUN
ftr-405	529	7	of	of	ADP
ftr-405	529	8	rental	rental	NOUN
ftr-405	529	9	housing,115	housing,115	PROPN
ftr-405	529	10	most	most	ADJ
ftr-405	529	11	tenants	tenant	NOUN
ftr-405	529	12	are	be	AUX
ftr-405	529	13	not	not	PART
ftr-405	529	14	free	free	ADJ
ftr-405	529	15	from	from	ADP
ftr-405	529	16	indirect	indirect	ADJ
ftr-405	529	17	taxes	taxis	NOUN
ftr-405	529	18	.	.	PUNCT
ftr-405	530	1	tenants	tenant	NOUN
ftr-405	530	2	generally	generally	ADV
ftr-405	530	3	bear	bear	VERB
ftr-405	530	4	the116	the116	NOUN
ftr-405	530	5	burden	burden	NOUN
ftr-405	530	6	of	of	ADP
ftr-405	530	7	their	their	PRON
ftr-405	530	8	shares	share	NOUN
ftr-405	530	9	of	of	ADP
ftr-405	530	10	the	the	DET
ftr-405	530	11	property	property	NOUN
ftr-405	530	12	owner	owner	NOUN
ftr-405	530	13	’s	’s	PART
ftr-405	530	14	real	real	ADJ
ftr-405	530	15	property	property	NOUN
ftr-405	530	16	tax	tax	NOUN
ftr-405	530	17	,	,	PUNCT
ftr-405	530	18	as	as	SCONJ
ftr-405	530	19	the117	the117	ADJ
ftr-405	530	20	277	277	NUM
ftr-405	530	21	horizontal	horizontal	ADJ
ftr-405	530	22	and	and	CCONJ
ftr-405	530	23	vertical	vertical	ADJ
ftr-405	530	24	equity	equity	NOUN
ftr-405	530	25	in	in	ADP
ftr-405	530	26	taxation	taxation	NOUN
ftr-405	531	1	[	[	X
ftr-405	531	2	vol.7:5	vol.7:5	X
ftr-405	531	3	art	art	NOUN
ftr-405	531	4	.	.	PUNCT
ftr-405	532	1	14	14	NUM
ftr-405	532	2	g	g	NOUN
ftr-405	532	3	v.	v.	ADP
ftr-405	532	4	20.12.2001	20.12.2001	PROPN
ftr-405	532	5	i	i	PRON
ftr-405	532	6	3794	3794	NUM
ftr-405	532	7	,	,	PUNCT
ftr-405	532	8	bewg	bewg	NOUN
ftr-405	532	9	followed	follow	VERB
ftr-405	532	10	by	by	ADP
ftr-405	532	11	a	a	DET
ftr-405	532	12	section	section	NOUN
ftr-405	532	13	number	number	NOUN
ftr-405	532	14	in	in	ADP
ftr-405	532	15	the	the	DET
ftr-405	532	16	following	following	NOUN
ftr-405	532	17	)	)	PUNCT
ftr-405	532	18	.	.	PUNCT
ftr-405	533	1	the	the	DET
ftr-405	533	2	general	general	ADJ
ftr-405	533	3	valuation	valuation	NOUN
ftr-405	533	4	law	law	NOUN
ftr-405	533	5	confirms	confirm	VERB
ftr-405	533	6	this	this	DET
ftr-405	533	7	relationship	relationship	NOUN
ftr-405	533	8	as	as	ADP
ftr-405	533	9	valuation	valuation	NOUN
ftr-405	533	10	of	of	ADP
ftr-405	533	11	residential	residential	ADJ
ftr-405	533	12	rental	rental	ADJ
ftr-405	533	13	property	property	NOUN
ftr-405	533	14	(	(	PUNCT
ftr-405	533	15	bewg	bewg	PROPN
ftr-405	533	16	§	§	PROPN
ftr-405	533	17	76	76	NUM
ftr-405	533	18	(	(	PUNCT
ftr-405	533	19	1	1	NUM
ftr-405	533	20	)	)	PUNCT
ftr-405	533	21	1	1	NUM
ftr-405	533	22	.	.	PUNCT
ftr-405	533	23	)	)	PUNCT
ftr-405	533	24	refers	refer	VERB
ftr-405	533	25	to	to	ADP
ftr-405	533	26	bewg	bewg	PROPN
ftr-405	533	27	§	§	PROPN
ftr-405	533	28	79	79	NUM
ftr-405	533	29	that	that	PRON
ftr-405	533	30	begins	begin	VERB
ftr-405	533	31	with	with	ADP
ftr-405	533	32	annual	annual	ADJ
ftr-405	533	33	income	income	NOUN
ftr-405	533	34	and	and	CCONJ
ftr-405	533	35	applies	apply	VERB
ftr-405	533	36	a	a	DET
ftr-405	533	37	multiplier	multipli	ADJ
ftr-405	533	38	.	.	PUNCT
ftr-405	534	1	the	the	DET
ftr-405	534	2	multiplier	multipli	ADJ
ftr-405	534	3	relates	relate	VERB
ftr-405	534	4	to	to	ADP
ftr-405	534	5	the	the	DET
ftr-405	534	6	type	type	NOUN
ftr-405	534	7	of	of	ADP
ftr-405	534	8	use	use	NOUN
ftr-405	534	9	that	that	PRON
ftr-405	534	10	produces	produce	VERB
ftr-405	534	11	the	the	DET
ftr-405	534	12	rent	rent	NOUN
ftr-405	534	13	.	.	PUNCT
ftr-405	535	1	bewg	bewg	PROPN
ftr-405	535	2	§	§	PROPN
ftr-405	535	3	80	80	NUM
ftr-405	535	4	refers	refer	VERB
ftr-405	535	5	to	to	ADP
ftr-405	535	6	the	the	DET
ftr-405	535	7	statutory	statutory	ADJ
ftr-405	535	8	supplements	supplement	NOUN
ftr-405	535	9	to	to	PART
ftr-405	535	10	fix	fix	VERB
ftr-405	535	11	the	the	DET
ftr-405	535	12	multiplier	multipli	ADJ
ftr-405	535	13	,	,	PUNCT
ftr-405	535	14	and	and	CCONJ
ftr-405	535	15	the	the	DET
ftr-405	535	16	statutory	statutory	ADJ
ftr-405	535	17	supplements	supplement	NOUN
ftr-405	535	18	are	be	AUX
ftr-405	535	19	a	a	DET
ftr-405	535	20	function	function	NOUN
ftr-405	535	21	of	of	ADP
ftr-405	535	22	the	the	DET
ftr-405	535	23	size	size	NOUN
ftr-405	535	24	of	of	ADP
ftr-405	535	25	the	the	DET
ftr-405	535	26	community	community	NOUN
ftr-405	535	27	and	and	CCONJ
ftr-405	535	28	the	the	DET
ftr-405	535	29	nature	nature	NOUN
ftr-405	535	30	and	and	CCONJ
ftr-405	535	31	age	age	NOUN
ftr-405	535	32	of	of	ADP
ftr-405	535	33	the	the	DET
ftr-405	535	34	building	building	NOUN
ftr-405	535	35	construction	construction	NOUN
ftr-405	535	36	.	.	PUNCT
ftr-405	536	1	118	118	NUM
ftr-405	536	2	.	.	PUNCT
ftr-405	537	1	a	a	DET
ftr-405	537	2	rental	rental	ADJ
ftr-405	537	3	pricing	pricing	NOUN
ftr-405	537	4	model	model	NOUN
ftr-405	537	5	would	would	AUX
ftr-405	537	6	anticipate	anticipate	VERB
ftr-405	537	7	that	that	SCONJ
ftr-405	537	8	rent	rent	NOUN
ftr-405	537	9	is	be	AUX
ftr-405	537	10	a	a	DET
ftr-405	537	11	function	function	NOUN
ftr-405	537	12	of	of	ADP
ftr-405	537	13	the	the	DET
ftr-405	537	14	landlord	landlord	NOUN
ftr-405	537	15	’s	’s	PART
ftr-405	537	16	costs	cost	NOUN
ftr-405	537	17	,	,	PUNCT
ftr-405	537	18	including	include	VERB
ftr-405	537	19	property	property	NOUN
ftr-405	537	20	tax	tax	NOUN
ftr-405	537	21	and	and	CCONJ
ftr-405	537	22	maintenance	maintenance	NOUN
ftr-405	537	23	,	,	PUNCT
ftr-405	537	24	in	in	ADP
ftr-405	537	25	providing	provide	VERB
ftr-405	537	26	the	the	DET
ftr-405	537	27	rental	rental	ADJ
ftr-405	537	28	property	property	NOUN
ftr-405	537	29	plus	plus	CCONJ
ftr-405	537	30	profit	profit	NOUN
ftr-405	537	31	,	,	PUNCT
ftr-405	537	32	a	a	DET
ftr-405	537	33	pricing	pricing	NOUN
ftr-405	537	34	model	model	NOUN
ftr-405	537	35	that	that	PRON
ftr-405	537	36	does	do	AUX
ftr-405	537	37	not	not	PART
ftr-405	537	38	differ	differ	VERB
ftr-405	537	39	materially	materially	ADV
ftr-405	537	40	from	from	ADP
ftr-405	537	41	the	the	DET
ftr-405	537	42	pricing	pricing	NOUN
ftr-405	537	43	of	of	ADP
ftr-405	537	44	goods	good	NOUN
ftr-405	537	45	.	.	PUNCT
ftr-405	538	1	while	while	SCONJ
ftr-405	538	2	the	the	DET
ftr-405	538	3	landlord	landlord	NOUN
ftr-405	538	4	may	may	AUX
ftr-405	538	5	fix	fix	VERB
ftr-405	538	6	the	the	DET
ftr-405	538	7	rent	rent	NOUN
ftr-405	538	8	by	by	ADP
ftr-405	538	9	examining	examine	VERB
ftr-405	538	10	the	the	DET
ftr-405	538	11	overall	overall	ADJ
ftr-405	538	12	market	market	NOUN
ftr-405	538	13	,	,	PUNCT
ftr-405	538	14	presumably	presumably	ADV
ftr-405	538	15	the	the	DET
ftr-405	538	16	market	market	NOUN
ftr-405	538	17	generalizes	generalize	VERB
ftr-405	538	18	the	the	DET
ftr-405	538	19	model	model	NOUN
ftr-405	538	20	.	.	PUNCT
ftr-405	539	1	however	however	ADV
ftr-405	539	2	,	,	PUNCT
ftr-405	539	3	models	model	NOUN
ftr-405	539	4	for	for	ADP
ftr-405	539	5	pricing	pricing	NOUN
ftr-405	539	6	rentals	rental	NOUN
ftr-405	539	7	abound	abound	VERB
ftr-405	539	8	and	and	CCONJ
ftr-405	539	9	use	use	VERB
ftr-405	539	10	a	a	DET
ftr-405	539	11	variety	variety	NOUN
ftr-405	539	12	of	of	ADP
ftr-405	539	13	formulae	formulae	NOUN
ftr-405	539	14	.	.	PUNCT
ftr-405	540	1	see	see	VERB
ftr-405	540	2	,	,	PUNCT
ftr-405	540	3	for	for	ADP
ftr-405	540	4	example	example	NOUN
ftr-405	540	5	,	,	PUNCT
ftr-405	540	6	bill	bill	NOUN
ftr-405	540	7	veneris	veneris	PROPN
ftr-405	540	8	,	,	PUNCT
ftr-405	540	9	setting	set	VERB
ftr-405	540	10	rental	rental	ADJ
ftr-405	540	11	rates	rate	NOUN
ftr-405	540	12	is	be	AUX
ftr-405	540	13	a	a	DET
ftr-405	540	14	balancing	balance	VERB
ftr-405	540	15	act	act	NOUN
ftr-405	540	16	,	,	PUNCT
ftr-405	540	17	rental	rental	ADJ
ftr-405	540	18	management	management	NOUN
ftr-405	540	19	(	(	PUNCT
ftr-405	540	20	2004	2004	NUM
ftr-405	540	21	)	)	PUNCT
ftr-405	540	22	,	,	PUNCT
ftr-405	540	23	at	at	ADP
ftr-405	540	24	http://www.rentalmanagementmag.com/	http://www.rentalmanagementmag.com/	PROPN
ftr-405	540	25	newsart.asp?artid=1407	newsart.asp?artid=1407	PROPN
ftr-405	540	26	;	;	PUNCT
ftr-405	540	27	kenneth	kenneth	PROPN
ftr-405	540	28	t.	t.	PROPN
ftr-405	540	29	rosen	rosen	PROPN
ftr-405	540	30	&	&	CCONJ
ftr-405	540	31	lawrence	lawrence	PROPN
ftr-405	540	32	b.	b.	PROPN
ftr-405	540	33	smith	smith	PROPN
ftr-405	540	34	,	,	PUNCT
ftr-405	540	35	the	the	DET
ftr-405	540	36	priceadjustment	priceadjustment	NOUN
ftr-405	540	37	process	process	NOUN
ftr-405	540	38	for	for	ADP
ftr-405	540	39	rental	rental	ADJ
ftr-405	540	40	housing	housing	NOUN
ftr-405	540	41	and	and	CCONJ
ftr-405	540	42	the	the	DET
ftr-405	540	43	natural	natural	ADJ
ftr-405	540	44	vacancy	vacancy	NOUN
ftr-405	540	45	rate	rate	NOUN
ftr-405	540	46	,	,	PUNCT
ftr-405	540	47	73	73	NUM
ftr-405	540	48	the	the	DET
ftr-405	540	49	am	am	NOUN
ftr-405	540	50	.	.	PUNCT
ftr-405	541	1	econ	econ	PROPN
ftr-405	541	2	.	.	PUNCT
ftr-405	542	1	rev	rev	PROPN
ftr-405	542	2	.	.	PROPN
ftr-405	543	1	779	779	NUM
ftr-405	543	2	(	(	PUNCT
ftr-405	543	3	1983	1983	NUM
ftr-405	543	4	)	)	PUNCT
ftr-405	543	5	;	;	PUNCT
ftr-405	543	6	joseph	joseph	PROPN
ftr-405	543	7	l.	l.	PROPN
ftr-405	543	8	pagliari	pagliari	PROPN
ftr-405	543	9	,	,	PUNCT
ftr-405	543	10	jr	jr	PROPN
ftr-405	543	11	.	.	PROPN
ftr-405	543	12	&	&	CCONJ
ftr-405	543	13	james	james	PROPN
ftr-405	543	14	r.	r.	PROPN
ftr-405	543	15	webb	webb	PROPN
ftr-405	543	16	,	,	PUNCT
ftr-405	543	17	on	on	ADP
ftr-405	543	18	setting	set	VERB
ftr-405	543	19	apartment	apartment	NOUN
ftr-405	543	20	rental	rental	NOUN
ftr-405	543	21	rates	rate	NOUN
ftr-405	543	22	:	:	PUNCT
ftr-405	543	23	a	a	DET
ftr-405	543	24	regression	regression	NOUN
ftr-405	543	25	-	-	PUNCT
ftr-405	543	26	based	base	VERB
ftr-405	543	27	approach	approach	NOUN
ftr-405	543	28	,	,	PUNCT
ftr-405	543	29	12	12	NUM
ftr-405	543	30	the	the	DET
ftr-405	543	31	j.	j.	PROPN
ftr-405	543	32	of	of	ADP
ftr-405	543	33	real	real	ADJ
ftr-405	543	34	est	est	NOUN
ftr-405	543	35	.	.	PUNCT
ftr-405	544	1	res	re	NOUN
ftr-405	544	2	.	.	PUNCT
ftr-405	545	1	37	37	NUM
ftr-405	545	2	(	(	PUNCT
ftr-405	545	3	2001	2001	NUM
ftr-405	545	4	)	)	PUNCT
ftr-405	545	5	.	.	PUNCT
ftr-405	546	1	119	119	NUM
ftr-405	546	2	.	.	PUNCT
ftr-405	547	1	ustg	ustg	PROPN
ftr-405	547	2	§	§	PROPN
ftr-405	547	3	4(8	4(8	NUM
ftr-405	547	4	)	)	PUNCT
ftr-405	547	5	exempts	exempt	VERB
ftr-405	547	6	the	the	DET
ftr-405	547	7	sale	sale	NOUN
ftr-405	547	8	of	of	ADP
ftr-405	547	9	corporate	corporate	ADJ
ftr-405	547	10	stocks	stock	NOUN
ftr-405	547	11	and	and	CCONJ
ftr-405	547	12	bonds	bond	NOUN
ftr-405	547	13	.	.	PUNCT
ftr-405	548	1	120	120	NUM
ftr-405	548	2	.	.	PUNCT
ftr-405	549	1	ustg	ustg	PROPN
ftr-405	549	2	§	§	PROPN
ftr-405	549	3	12	12	NUM
ftr-405	549	4	(	(	PUNCT
ftr-405	549	5	1	1	NUM
ftr-405	549	6	)	)	PUNCT
ftr-405	549	7	121	121	NUM
ftr-405	549	8	.	.	PUNCT
ftr-405	550	1	ustg	ustg	PROPN
ftr-405	550	2	§	§	PROPN
ftr-405	550	3	12	12	NUM
ftr-405	550	4	(	(	PUNCT
ftr-405	550	5	2	2	NUM
ftr-405	550	6	)	)	PUNCT
ftr-405	550	7	10	10	NUM
ftr-405	550	8	.	.	X
ftr-405	550	9	122	122	NUM
ftr-405	550	10	.	.	PUNCT
ftr-405	551	1	ustg	ustg	PROPN
ftr-405	551	2	§	§	PROPN
ftr-405	551	3	12	12	NUM
ftr-405	551	4	(	(	PUNCT
ftr-405	551	5	2	2	NUM
ftr-405	551	6	)	)	SYM
ftr-405	551	7	1	1	NUM
ftr-405	551	8	and	and	CCONJ
ftr-405	551	9	anlage	anlage	NOUN
ftr-405	551	10	(	(	PUNCT
ftr-405	551	11	supplement	supplement	NOUN
ftr-405	551	12	)	)	PUNCT
ftr-405	551	13	.	.	PUNCT
ftr-405	552	1	property	property	NOUN
ftr-405	552	2	owner	owner	NOUN
ftr-405	552	3	passes	pass	VERB
ftr-405	552	4	it	it	PRON
ftr-405	552	5	along	along	ADP
ftr-405	552	6	with	with	ADP
ftr-405	552	7	other	other	ADJ
ftr-405	552	8	expenses	expense	NOUN
ftr-405	552	9	through	through	ADP
ftr-405	552	10	the	the	DET
ftr-405	552	11	rental	rental	ADJ
ftr-405	552	12	price	price	NOUN
ftr-405	552	13	.	.	PUNCT
ftr-405	553	1	individuals	individual	NOUN
ftr-405	553	2	with	with	ADP
ftr-405	553	3	greater	great	ADJ
ftr-405	553	4	incomes	income	NOUN
ftr-405	553	5	may	may	AUX
ftr-405	553	6	expend	expend	VERB
ftr-405	553	7	more	more	ADV
ftr-405	553	8	overall	overall	ADJ
ftr-405	553	9	and,118	and,118	X
ftr-405	553	10	therefore	therefore	ADV
ftr-405	553	11	,	,	PUNCT
ftr-405	553	12	pay	pay	VERB
ftr-405	553	13	more	more	ADJ
ftr-405	553	14	tax	tax	NOUN
ftr-405	553	15	than	than	ADP
ftr-405	553	16	the	the	DET
ftr-405	553	17	low	low	ADJ
ftr-405	553	18	income	income	NOUN
ftr-405	553	19	individual	individual	NOUN
ftr-405	553	20	,	,	PUNCT
ftr-405	553	21	but	but	CCONJ
ftr-405	553	22	they	they	PRON
ftr-405	553	23	are	be	AUX
ftr-405	553	24	far	far	ADV
ftr-405	553	25	less	less	ADV
ftr-405	553	26	likely	likely	ADJ
ftr-405	553	27	to	to	PART
ftr-405	553	28	expend	expend	VERB
ftr-405	553	29	all	all	DET
ftr-405	553	30	their	their	PRON
ftr-405	553	31	income	income	NOUN
ftr-405	553	32	than	than	SCONJ
ftr-405	553	33	are	be	AUX
ftr-405	553	34	lower	low	ADJ
ftr-405	553	35	income	income	NOUN
ftr-405	553	36	individuals	individual	NOUN
ftr-405	553	37	.	.	PUNCT
ftr-405	554	1	since	since	SCONJ
ftr-405	554	2	money	money	NOUN
ftr-405	554	3	devoted	devote	VERB
ftr-405	554	4	to	to	ADP
ftr-405	554	5	investment	investment	NOUN
ftr-405	554	6	does	do	AUX
ftr-405	554	7	not	not	PART
ftr-405	554	8	attract	attract	VERB
ftr-405	554	9	the	the	DET
ftr-405	554	10	turnover	turnover	NOUN
ftr-405	554	11	tax	tax	NOUN
ftr-405	554	12	,	,	PUNCT
ftr-405	554	13	the	the	DET
ftr-405	554	14	greater119	greater119	PROPN
ftr-405	554	15	one	one	NUM
ftr-405	554	16	’s	’s	PART
ftr-405	554	17	income	income	NOUN
ftr-405	554	18	,	,	PUNCT
ftr-405	554	19	the	the	PRON
ftr-405	554	20	smaller	small	ADJ
ftr-405	554	21	the	the	DET
ftr-405	554	22	percentage	percentage	NOUN
ftr-405	554	23	of	of	ADP
ftr-405	554	24	that	that	DET
ftr-405	554	25	income	income	NOUN
ftr-405	554	26	that	that	PRON
ftr-405	554	27	becomes	become	VERB
ftr-405	554	28	subject	subject	ADJ
ftr-405	554	29	to	to	ADP
ftr-405	554	30	the	the	DET
ftr-405	554	31	turnover	turnover	NOUN
ftr-405	554	32	tax	tax	NOUN
ftr-405	554	33	,	,	PUNCT
ftr-405	554	34	as	as	SCONJ
ftr-405	554	35	the	the	DET
ftr-405	554	36	taxpayer	taxpayer	NOUN
ftr-405	554	37	devotes	devote	VERB
ftr-405	554	38	an	an	DET
ftr-405	554	39	ever	ever	ADV
ftr-405	554	40	smaller	small	ADJ
ftr-405	554	41	percentage	percentage	NOUN
ftr-405	554	42	of	of	ADP
ftr-405	554	43	her	her	PRON
ftr-405	554	44	income	income	NOUN
ftr-405	554	45	to	to	ADP
ftr-405	554	46	consumption	consumption	NOUN
ftr-405	554	47	.	.	PUNCT
ftr-405	555	1	a	a	DET
ftr-405	555	2	tax	tax	NOUN
ftr-405	555	3	burden	burden	NOUN
ftr-405	555	4	that	that	PRON
ftr-405	555	5	decreases	decrease	VERB
ftr-405	555	6	as	as	ADP
ftr-405	555	7	a	a	DET
ftr-405	555	8	proportion	proportion	NOUN
ftr-405	555	9	of	of	ADP
ftr-405	555	10	income	income	NOUN
ftr-405	555	11	as	as	SCONJ
ftr-405	555	12	income	income	NOUN
ftr-405	555	13	increases	increase	NOUN
ftr-405	555	14	is	be	AUX
ftr-405	555	15	regressive	regressive	ADJ
ftr-405	555	16	.	.	PUNCT
ftr-405	556	1	germany	germany	PROPN
ftr-405	556	2	’s	’s	PART
ftr-405	556	3	turnover	turnover	NOUN
ftr-405	556	4	tax	tax	NOUN
ftr-405	556	5	,	,	PUNCT
ftr-405	556	6	unlike	unlike	ADP
ftr-405	556	7	its	its	PRON
ftr-405	556	8	income	income	NOUN
ftr-405	556	9	tax	tax	NOUN
ftr-405	556	10	,	,	PUNCT
ftr-405	556	11	has	have	VERB
ftr-405	556	12	no	no	DET
ftr-405	556	13	exemption	exemption	NOUN
ftr-405	556	14	amount	amount	NOUN
ftr-405	556	15	,	,	PUNCT
ftr-405	556	16	but	but	CCONJ
ftr-405	556	17	seeks	seek	VERB
ftr-405	556	18	to	to	PART
ftr-405	556	19	ameliorate	ameliorate	VERB
ftr-405	556	20	its	its	PRON
ftr-405	556	21	inherent	inherent	ADJ
ftr-405	556	22	regressivity	regressivity	NOUN
ftr-405	556	23	through	through	ADP
ftr-405	556	24	a	a	DET
ftr-405	556	25	dual	dual	ADJ
ftr-405	556	26	rate	rate	NOUN
ftr-405	556	27	system	system	NOUN
ftr-405	556	28	.	.	PUNCT
ftr-405	557	1	the	the	DET
ftr-405	557	2	general	general	ADJ
ftr-405	557	3	turnover	turnover	NOUN
ftr-405	557	4	tax	tax	NOUN
ftr-405	557	5	rate	rate	NOUN
ftr-405	557	6	is	be	AUX
ftr-405	557	7	16	16	NUM
ftr-405	557	8	%	%	NOUN
ftr-405	557	9	,	,	PUNCT
ftr-405	557	10	but	but	CCONJ
ftr-405	557	11	a	a	DET
ftr-405	557	12	7	7	NUM
ftr-405	557	13	%	%	NOUN
ftr-405	557	14	rate	rate	NOUN
ftr-405	557	15	applies	apply	VERB
ftr-405	557	16	to120	to120	DET
ftr-405	557	17	many	many	ADJ
ftr-405	557	18	necessities	necessity	NOUN
ftr-405	557	19	including	include	VERB
ftr-405	557	20	,	,	PUNCT
ftr-405	557	21	public	public	ADJ
ftr-405	557	22	transportation	transportation	NOUN
ftr-405	557	23	and	and	CCONJ
ftr-405	557	24	foodstuffs	foodstuff	NOUN
ftr-405	557	25	,	,	PUNCT
ftr-405	557	26	other	other	ADJ
ftr-405	557	27	than121	than121	PROPN
ftr-405	557	28	those	those	PRON
ftr-405	557	29	a	a	DET
ftr-405	557	30	vendor	vendor	NOUN
ftr-405	557	31	sells	sell	VERB
ftr-405	557	32	for	for	ADP
ftr-405	557	33	consumption	consumption	NOUN
ftr-405	557	34	on	on	ADP
ftr-405	557	35	the	the	DET
ftr-405	557	36	premises	premise	NOUN
ftr-405	557	37	,	,	PUNCT
ftr-405	557	38	but	but	CCONJ
ftr-405	557	39	not	not	PART
ftr-405	557	40	clothing	clothing	NOUN
ftr-405	557	41	that1	that1	NOUN
ftr-405	557	42	2	2	NUM
ftr-405	557	43	2	2	NUM
ftr-405	557	44	is	be	AUX
ftr-405	557	45	taxed	tax	VERB
ftr-405	557	46	at	at	ADP
ftr-405	557	47	the	the	DET
ftr-405	557	48	full	full	ADJ
ftr-405	557	49	rate	rate	NOUN
ftr-405	557	50	.	.	PUNCT
ftr-405	558	1	the	the	DET
ftr-405	558	2	reduced	reduce	VERB
ftr-405	558	3	rate	rate	NOUN
ftr-405	558	4	applies	apply	VERB
ftr-405	558	5	without	without	ADP
ftr-405	558	6	regard	regard	NOUN
ftr-405	558	7	to	to	ADP
ftr-405	558	8	the	the	DET
ftr-405	558	9	characteristics	characteristic	NOUN
ftr-405	558	10	of	of	ADP
ftr-405	558	11	the	the	DET
ftr-405	558	12	consumer	consumer	NOUN
ftr-405	558	13	,	,	PUNCT
ftr-405	558	14	low	low	ADJ
ftr-405	558	15	income	income	NOUN
ftr-405	558	16	or	or	CCONJ
ftr-405	558	17	high	high	ADJ
ftr-405	558	18	income	income	NOUN
ftr-405	558	19	.	.	PUNCT
ftr-405	559	1	the	the	DET
ftr-405	559	2	reduced	reduce	VERB
ftr-405	559	3	rate	rate	NOUN
ftr-405	559	4	diminishes	diminish	VERB
ftr-405	559	5	the	the	DET
ftr-405	559	6	tax	tax	NOUN
ftr-405	559	7	burden	burden	NOUN
ftr-405	559	8	on	on	ADP
ftr-405	559	9	all	all	DET
ftr-405	559	10	taxpayers	taxpayer	NOUN
ftr-405	559	11	and	and	CCONJ
ftr-405	559	12	may	may	AUX
ftr-405	559	13	introduce	introduce	VERB
ftr-405	559	14	limited	limited	ADJ
ftr-405	559	15	progressivity	progressivity	NOUN
ftr-405	559	16	in	in	ADP
ftr-405	559	17	the	the	DET
ftr-405	559	18	middle	middle	ADJ
ftr-405	559	19	income	income	NOUN
ftr-405	559	20	range	range	NOUN
ftr-405	559	21	,	,	PUNCT
ftr-405	559	22	as	as	SCONJ
ftr-405	559	23	middle	middle	ADJ
ftr-405	559	24	income	income	NOUN
ftr-405	559	25	taxpayers	taxpayer	NOUN
ftr-405	559	26	may	may	AUX
ftr-405	559	27	spend	spend	VERB
ftr-405	559	28	a	a	DET
ftr-405	559	29	very	very	ADV
ftr-405	559	30	large	large	ADJ
ftr-405	559	31	percentage	percentage	NOUN
ftr-405	559	32	of	of	ADP
ftr-405	559	33	their	their	PRON
ftr-405	559	34	income	income	NOUN
ftr-405	559	35	on	on	ADP
ftr-405	559	36	consumption	consumption	NOUN
ftr-405	559	37	weighted	weight	VERB
ftr-405	559	38	toward	toward	ADP
ftr-405	559	39	the	the	DET
ftr-405	559	40	higher	high	ADJ
ftr-405	559	41	rate	rate	NOUN
ftr-405	559	42	items	item	NOUN
ftr-405	559	43	.	.	PUNCT
ftr-405	560	1	in	in	ADP
ftr-405	560	2	addition	addition	NOUN
ftr-405	560	3	,	,	PUNCT
ftr-405	560	4	the	the	DET
ftr-405	560	5	amount	amount	NOUN
ftr-405	560	6	of	of	ADP
ftr-405	560	7	the	the	DET
ftr-405	560	8	subsistence	subsistence	NOUN
ftr-405	560	9	minimum	minimum	NOUN
ftr-405	560	10	that	that	PRON
ftr-405	560	11	remains	remain	VERB
ftr-405	560	12	exempt	exempt	ADJ
ftr-405	560	13	from	from	ADP
ftr-405	560	14	income	income	NOUN
ftr-405	560	15	tax	tax	NOUN
ftr-405	560	16	for	for	ADP
ftr-405	560	17	all	all	DET
ftr-405	560	18	taxpayers	taxpayer	NOUN
ftr-405	560	19	presumably	presumably	ADV
ftr-405	560	20	2006	2006	NUM
ftr-405	560	21	]	]	PUNCT
ftr-405	561	1	florida	florida	PROPN
ftr-405	561	2	tax	tax	PROPN
ftr-405	561	3	review	review	NOUN
ftr-405	561	4	278	278	NUM
ftr-405	561	5	123	123	NUM
ftr-405	561	6	.	.	PUNCT
ftr-405	562	1	exemption	exemption	NOUN
ftr-405	562	2	of	of	ADP
ftr-405	562	3	the	the	DET
ftr-405	562	4	subsistence	subsistence	NOUN
ftr-405	562	5	minimum	minimum	NOUN
ftr-405	562	6	occurs	occur	VERB
ftr-405	562	7	through	through	ADP
ftr-405	562	8	various	various	ADJ
ftr-405	562	9	exemptions	exemption	NOUN
ftr-405	562	10	,	,	PUNCT
ftr-405	562	11	e.g.	e.g.	ADV
ftr-405	562	12	,	,	PUNCT
ftr-405	562	13	stg	stg	PROPN
ftr-405	562	14	§	§	PROPN
ftr-405	562	15	32	32	NUM
ftr-405	562	16	(	(	PUNCT
ftr-405	562	17	describing	describe	VERB
ftr-405	562	18	various	various	ADJ
ftr-405	562	19	exemptions	exemption	NOUN
ftr-405	562	20	[	[	X
ftr-405	562	21	freibeträge	freibeträge	X
ftr-405	562	22	]	]	X
ftr-405	562	23	,	,	PUNCT
ftr-405	562	24	and	and	CCONJ
ftr-405	562	25	the	the	DET
ftr-405	562	26	zero	zero	NUM
ftr-405	562	27	rate	rate	NOUN
ftr-405	562	28	bracket	bracket	NOUN
ftr-405	563	1	[	[	X
ftr-405	563	2	grundfreibetrag	grundfreibetrag	NOUN
ftr-405	563	3	]	]	X
ftr-405	563	4	,	,	PUNCT
ftr-405	563	5	estg	estg	PROPN
ftr-405	563	6	§	§	PROPN
ftr-405	563	7	32a	32a	NOUN
ftr-405	563	8	)	)	PUNCT
ftr-405	563	9	.	.	PUNCT
ftr-405	564	1	the	the	DET
ftr-405	564	2	constitutional	constitutional	ADJ
ftr-405	564	3	court	court	NOUN
ftr-405	564	4	identifies	identify	VERB
ftr-405	564	5	a	a	DET
ftr-405	564	6	relationship	relationship	NOUN
ftr-405	564	7	between	between	ADP
ftr-405	564	8	indirect	indirect	ADJ
ftr-405	564	9	taxes	taxis	NOUN
ftr-405	564	10	and	and	CCONJ
ftr-405	564	11	the	the	DET
ftr-405	564	12	amount	amount	NOUN
ftr-405	564	13	of	of	ADP
ftr-405	564	14	the	the	DET
ftr-405	564	15	subsistence	subsistence	NOUN
ftr-405	564	16	minimum	minimum	NOUN
ftr-405	564	17	that	that	PRON
ftr-405	564	18	defines	define	VERB
ftr-405	564	19	the	the	DET
ftr-405	564	20	exempt	exempt	ADJ
ftr-405	564	21	amounts	amount	NOUN
ftr-405	564	22	.	.	PUNCT
ftr-405	565	1	bverge	bverge	NOUN
ftr-405	565	2	87	87	NUM
ftr-405	565	3	,	,	PUNCT
ftr-405	565	4	153	153	NUM
ftr-405	565	5	at	at	ADP
ftr-405	565	6	156	156	NUM
ftr-405	565	7	(	(	PUNCT
ftr-405	565	8	sept	sept	PROPN
ftr-405	565	9	.	.	PROPN
ftr-405	565	10	25	25	NUM
ftr-405	565	11	,	,	PUNCT
ftr-405	565	12	1992	1992	NUM
ftr-405	565	13	,	,	PUNCT
ftr-405	565	14	ii	ii	PROPN
ftr-405	565	15	senat	senat	PROPN
ftr-405	565	16	)	)	PUNCT
ftr-405	565	17	,	,	PUNCT
ftr-405	565	18	discussed	discuss	VERB
ftr-405	565	19	infra	infra	NOUN
ftr-405	565	20	in	in	ADP
ftr-405	565	21	the	the	DET
ftr-405	565	22	text	text	NOUN
ftr-405	565	23	commencing	commencing	NOUN
ftr-405	565	24	with	with	ADP
ftr-405	565	25	note	note	NOUN
ftr-405	565	26	385	385	NUM
ftr-405	565	27	.	.	PUNCT
ftr-405	566	1	this	this	DET
ftr-405	566	2	article	article	NOUN
ftr-405	566	3	discusses	discuss	VERB
ftr-405	566	4	the	the	DET
ftr-405	566	5	dichotomy	dichotomy	NOUN
ftr-405	566	6	between	between	ADP
ftr-405	566	7	mandatory	mandatory	ADJ
ftr-405	566	8	and	and	CCONJ
ftr-405	566	9	discretionary	discretionary	ADJ
ftr-405	566	10	expenditures	expenditure	NOUN
ftr-405	566	11	and	and	CCONJ
ftr-405	566	12	the	the	DET
ftr-405	566	13	exemption	exemption	NOUN
ftr-405	566	14	of	of	ADP
ftr-405	566	15	the	the	DET
ftr-405	566	16	mandatory	mandatory	ADJ
ftr-405	566	17	expenditures	expenditure	NOUN
ftr-405	566	18	(	(	PUNCT
ftr-405	566	19	subsistence	subsistence	NOUN
ftr-405	566	20	minimum	minimum	NOUN
ftr-405	566	21	)	)	PUNCT
ftr-405	566	22	from	from	ADP
ftr-405	566	23	the	the	DET
ftr-405	566	24	income	income	NOUN
ftr-405	566	25	tax	tax	NOUN
ftr-405	566	26	further	far	ADV
ftr-405	566	27	in	in	ADP
ftr-405	566	28	part	part	NOUN
ftr-405	566	29	iv	iv	NUM
ftr-405	566	30	a.	a.	NOUN
ftr-405	566	31	124	124	NUM
ftr-405	566	32	.	.	PUNCT
ftr-405	567	1	unlike	unlike	ADP
ftr-405	567	2	the	the	DET
ftr-405	567	3	u.s	u.s	PROPN
ftr-405	567	4	.	.	PROPN
ftr-405	567	5	,	,	PUNCT
ftr-405	567	6	germany	germany	PROPN
ftr-405	567	7	does	do	AUX
ftr-405	567	8	not	not	PART
ftr-405	567	9	tax	tax	VERB
ftr-405	567	10	capital	capital	NOUN
ftr-405	567	11	appreciation	appreciation	NOUN
ftr-405	567	12	.	.	PUNCT
ftr-405	568	1	supra	supra	PROPN
ftr-405	568	2	note	note	PROPN
ftr-405	568	3	93	93	NUM
ftr-405	568	4	.	.	PUNCT
ftr-405	569	1	if	if	SCONJ
ftr-405	569	2	,	,	PUNCT
ftr-405	569	3	in	in	ADP
ftr-405	569	4	order	order	NOUN
ftr-405	569	5	to	to	PART
ftr-405	569	6	generate	generate	VERB
ftr-405	569	7	a	a	DET
ftr-405	569	8	consistent	consistent	ADJ
ftr-405	569	9	measure	measure	NOUN
ftr-405	569	10	of	of	ADP
ftr-405	569	11	regressivity	regressivity	NOUN
ftr-405	569	12	across	across	ADP
ftr-405	569	13	taxing	tax	VERB
ftr-405	569	14	systems	system	NOUN
ftr-405	569	15	,	,	PUNCT
ftr-405	569	16	one	one	NUM
ftr-405	569	17	views	view	VERB
ftr-405	569	18	capital	capital	NOUN
ftr-405	569	19	appreciation	appreciation	NOUN
ftr-405	569	20	or	or	CCONJ
ftr-405	569	21	even	even	ADV
ftr-405	569	22	only	only	ADV
ftr-405	569	23	realized	realize	VERB
ftr-405	569	24	gains	gain	NOUN
ftr-405	569	25	from	from	ADP
ftr-405	569	26	the	the	DET
ftr-405	569	27	disposition	disposition	NOUN
ftr-405	569	28	of	of	ADP
ftr-405	569	29	capital	capital	NOUN
ftr-405	569	30	investments	investment	NOUN
ftr-405	569	31	as	as	ADP
ftr-405	569	32	income	income	NOUN
ftr-405	569	33	that	that	PRON
ftr-405	569	34	draws	draw	VERB
ftr-405	569	35	a	a	DET
ftr-405	569	36	zero	zero	NUM
ftr-405	569	37	rate	rate	NOUN
ftr-405	569	38	of	of	ADP
ftr-405	569	39	tax	tax	NOUN
ftr-405	569	40	,	,	PUNCT
ftr-405	569	41	the	the	DET
ftr-405	569	42	presence	presence	NOUN
ftr-405	569	43	of	of	ADP
ftr-405	569	44	regressivity	regressivity	NOUN
ftr-405	569	45	in	in	ADP
ftr-405	569	46	the	the	DET
ftr-405	569	47	german	german	ADJ
ftr-405	569	48	system	system	NOUN
ftr-405	569	49	is	be	AUX
ftr-405	569	50	likely	likely	ADJ
ftr-405	569	51	to	to	PART
ftr-405	569	52	emerge	emerge	VERB
ftr-405	569	53	relative	relative	ADJ
ftr-405	569	54	to	to	ADP
ftr-405	569	55	low	low	ADJ
ftr-405	569	56	income	income	NOUN
ftr-405	569	57	taxpayers	taxpayer	NOUN
ftr-405	569	58	as	as	ADV
ftr-405	569	59	well	well	ADV
ftr-405	569	60	as	as	ADP
ftr-405	569	61	middle	middle	ADJ
ftr-405	569	62	income	income	NOUN
ftr-405	569	63	taxpayers	taxpayer	NOUN
ftr-405	569	64	.	.	PUNCT
ftr-405	570	1	125	125	NUM
ftr-405	570	2	.	.	PUNCT
ftr-405	571	1	for	for	ADP
ftr-405	571	2	this	this	DET
ftr-405	571	3	analysis	analysis	NOUN
ftr-405	571	4	see	see	VERB
ftr-405	571	5	the	the	DET
ftr-405	571	6	appendix	appendix	NOUN
ftr-405	571	7	to	to	ADP
ftr-405	571	8	this	this	DET
ftr-405	571	9	article	article	NOUN
ftr-405	571	10	.	.	PUNCT
ftr-405	572	1	126	126	NUM
ftr-405	572	2	.	.	PUNCT
ftr-405	573	1	see	see	VERB
ftr-405	573	2	supra	supra	PROPN
ftr-405	573	3	notes	note	VERB
ftr-405	573	4	72	72	NUM
ftr-405	573	5	79	79	NUM
ftr-405	573	6	and	and	CCONJ
ftr-405	573	7	accompanying	accompany	VERB
ftr-405	573	8	text	text	NOUN
ftr-405	573	9	for	for	ADP
ftr-405	573	10	a	a	DET
ftr-405	573	11	discussion	discussion	NOUN
ftr-405	573	12	of	of	ADP
ftr-405	573	13	those	those	DET
ftr-405	573	14	consumption	consumption	NOUN
ftr-405	573	15	taxes	taxis	NOUN
ftr-405	573	16	.	.	PUNCT
ftr-405	574	1	127	127	NUM
ftr-405	574	2	.	.	PUNCT
ftr-405	575	1	for	for	ADP
ftr-405	575	2	example	example	NOUN
ftr-405	575	3	,	,	PUNCT
ftr-405	575	4	illinois	illinois	PROPN
ftr-405	575	5	and	and	CCONJ
ftr-405	575	6	missouri	missouri	PROPN
ftr-405	575	7	reduce	reduce	VERB
ftr-405	575	8	the	the	DET
ftr-405	575	9	rate	rate	NOUN
ftr-405	575	10	for	for	ADP
ftr-405	575	11	food	food	NOUN
ftr-405	575	12	.	.	PUNCT
ftr-405	576	1	all	all	PRON
ftr-405	576	2	states	state	VERB
ftr-405	576	3	tax	tax	NOUN
ftr-405	576	4	handbook	handbook	NOUN
ftr-405	576	5	,	,	PUNCT
ftr-405	576	6	supra	supra	PROPN
ftr-405	576	7	note	note	NOUN
ftr-405	576	8	73	73	NUM
ftr-405	576	9	,	,	PUNCT
ftr-405	576	10	at	at	ADP
ftr-405	576	11	¶	¶	PROPN
ftr-405	576	12	250	250	NUM
ftr-405	576	13	.	.	PUNCT
ftr-405	577	1	128	128	NUM
ftr-405	577	2	.	.	PUNCT
ftr-405	578	1	for	for	ADP
ftr-405	578	2	example	example	NOUN
ftr-405	578	3	,	,	PUNCT
ftr-405	578	4	passenger	passenger	NOUN
ftr-405	578	5	car	car	NOUN
ftr-405	578	6	rentals	rental	NOUN
ftr-405	578	7	in	in	ADP
ftr-405	578	8	new	new	PROPN
ftr-405	578	9	york	york	PROPN
ftr-405	578	10	and	and	CCONJ
ftr-405	578	11	liquor	liquor	NOUN
ftr-405	578	12	in	in	ADP
ftr-405	578	13	arkansas	arkansas	PROPN
ftr-405	578	14	.	.	PUNCT
ftr-405	579	1	i	i	PRON
ftr-405	579	2	d.	d.	PROPN
ftr-405	579	3	129	129	NUM
ftr-405	579	4	.	.	PUNCT
ftr-405	580	1	stewart	stewart	PROPN
ftr-405	580	2	dry	dry	PROPN
ftr-405	580	3	goods	goods	PROPN
ftr-405	580	4	co.	co.	PROPN
ftr-405	580	5	v.	v.	ADP
ftr-405	580	6	lewis	lewis	PROPN
ftr-405	580	7	,	,	PUNCT
ftr-405	580	8	294	294	NUM
ftr-405	580	9	u.s	u.s	PROPN
ftr-405	580	10	.	.	PROPN
ftr-405	580	11	550	550	NUM
ftr-405	580	12	,	,	PUNCT
ftr-405	580	13	reh’g	reh’g	NOUN
ftr-405	580	14	.	.	PUNCT
ftr-405	580	15	denied	deny	VERB
ftr-405	580	16	,	,	PUNCT
ftr-405	580	17	295	295	NUM
ftr-405	580	18	u.s	u.s	PROPN
ftr-405	580	19	.	.	PROPN
ftr-405	580	20	768	768	NUM
ftr-405	580	21	(	(	PUNCT
ftr-405	580	22	1935	1935	NUM
ftr-405	580	23	)	)	PUNCT
ftr-405	580	24	(	(	PUNCT
ftr-405	580	25	kentucky	kentucky	PROPN
ftr-405	580	26	’s	’s	PART
ftr-405	580	27	graduated	graduate	VERB
ftr-405	580	28	rate	rate	NOUN
ftr-405	580	29	tax	tax	NOUN
ftr-405	580	30	on	on	ADP
ftr-405	580	31	gross	gross	ADJ
ftr-405	580	32	retail	retail	ADJ
ftr-405	580	33	sales	sale	NOUN
ftr-405	580	34	violated	violate	VERB
ftr-405	580	35	equal	equal	ADJ
ftr-405	580	36	protection	protection	NOUN
ftr-405	580	37	because	because	SCONJ
ftr-405	580	38	not	not	PART
ftr-405	580	39	rationally	rationally	ADV
ftr-405	580	40	related	relate	VERB
ftr-405	580	41	with	with	ADP
ftr-405	580	42	any	any	DET
ftr-405	580	43	certainty	certainty	NOUN
ftr-405	580	44	to	to	ADP
ftr-405	580	45	ability	ability	NOUN
ftr-405	580	46	to	to	PART
ftr-405	580	47	pay	pay	VERB
ftr-405	580	48	)	)	PUNCT
ftr-405	580	49	.	.	PUNCT
ftr-405	581	1	see	see	VERB
ftr-405	581	2	discussion	discussion	NOUN
ftr-405	581	3	infra	infra	NOUN
ftr-405	581	4	in	in	ADP
ftr-405	581	5	part	part	PROPN
ftr-405	581	6	iii	iii	PROPN
ftr-405	581	7	b.	b.	PROPN
ftr-405	581	8	includes	include	VERB
ftr-405	581	9	the	the	DET
ftr-405	581	10	various	various	ADJ
ftr-405	581	11	indirect	indirect	ADJ
ftr-405	581	12	taxes	taxis	NOUN
ftr-405	581	13	that	that	PRON
ftr-405	581	14	individuals	individual	NOUN
ftr-405	581	15	must	must	AUX
ftr-405	581	16	pay	pay	VERB
ftr-405	581	17	.	.	PUNCT
ftr-405	582	1	under	under	ADP
ftr-405	582	2	the123	the123	NOUN
ftr-405	582	3	german	german	ADJ
ftr-405	582	4	definition	definition	NOUN
ftr-405	582	5	of	of	ADP
ftr-405	582	6	income	income	NOUN
ftr-405	582	7	that	that	PRON
ftr-405	582	8	generally	generally	ADV
ftr-405	582	9	excludes	exclude	VERB
ftr-405	582	10	capital	capital	NOUN
ftr-405	582	11	gains,124	gains,124	PROPN
ftr-405	582	12	regressivity	regressivity	NOUN
ftr-405	582	13	would	would	AUX
ftr-405	582	14	arise	arise	VERB
ftr-405	582	15	only	only	ADV
ftr-405	582	16	with	with	ADP
ftr-405	582	17	respect	respect	NOUN
ftr-405	582	18	to	to	ADP
ftr-405	582	19	high	high	ADJ
ftr-405	582	20	-	-	PUNCT
ftr-405	582	21	income	income	NOUN
ftr-405	582	22	taxpayers	taxpayer	NOUN
ftr-405	582	23	who	who	PRON
ftr-405	582	24	invest	invest	VERB
ftr-405	582	25	rather	rather	ADV
ftr-405	582	26	than	than	ADP
ftr-405	582	27	consuming	consume	VERB
ftr-405	582	28	their	their	PRON
ftr-405	582	29	income	income	NOUN
ftr-405	582	30	and	and	CCONJ
ftr-405	582	31	then	then	ADV
ftr-405	582	32	only	only	ADV
ftr-405	582	33	vis	vis	X
ftr-405	582	34	à	à	X
ftr-405	582	35	vis	vis	X
ftr-405	582	36	other	other	ADJ
ftr-405	582	37	middle	middle	ADJ
ftr-405	582	38	or	or	CCONJ
ftr-405	582	39	upper	upper	ADJ
ftr-405	582	40	income	income	NOUN
ftr-405	582	41	taxpayers	taxpayer	NOUN
ftr-405	582	42	who	who	PRON
ftr-405	582	43	consume	consume	VERB
ftr-405	582	44	a	a	DET
ftr-405	582	45	greater	great	ADJ
ftr-405	582	46	percentage	percentage	NOUN
ftr-405	582	47	of	of	ADP
ftr-405	582	48	their	their	PRON
ftr-405	582	49	respective	respective	ADJ
ftr-405	582	50	incomes	income	NOUN
ftr-405	582	51	.	.	PUNCT
ftr-405	583	1	125	125	NUM
ftr-405	583	2	in	in	ADP
ftr-405	583	3	the	the	DET
ftr-405	583	4	u.s	u.s	PROPN
ftr-405	583	5	.	.	PROPN
ftr-405	583	6	,	,	PUNCT
ftr-405	583	7	consumption	consumption	NOUN
ftr-405	583	8	taxes	taxis	NOUN
ftr-405	583	9	at	at	ADP
ftr-405	583	10	state	state	NOUN
ftr-405	583	11	level	level	NOUN
ftr-405	583	12	inject	inject	NOUN
ftr-405	583	13	regressivity	regressivity	NOUN
ftr-405	583	14	into	into	ADP
ftr-405	583	15	the	the	DET
ftr-405	583	16	combined	combine	VERB
ftr-405	583	17	federal	federal	ADJ
ftr-405	583	18	and	and	CCONJ
ftr-405	583	19	state	state	NOUN
ftr-405	583	20	tax	tax	NOUN
ftr-405	583	21	system	system	NOUN
ftr-405	583	22	.	.	PUNCT
ftr-405	584	1	like	like	ADP
ftr-405	584	2	the	the	DET
ftr-405	584	3	german	german	ADJ
ftr-405	584	4	turnover	turnover	NOUN
ftr-405	584	5	tax,126	tax,126	NOUN
ftr-405	584	6	some	some	PRON
ftr-405	584	7	of	of	ADP
ftr-405	584	8	the	the	DET
ftr-405	584	9	state	state	NOUN
ftr-405	584	10	sales	sale	NOUN
ftr-405	584	11	taxes	taxis	NOUN
ftr-405	584	12	use	use	VERB
ftr-405	584	13	dual	dual	ADJ
ftr-405	584	14	or	or	CCONJ
ftr-405	584	15	multiple	multiple	ADJ
ftr-405	584	16	rate	rate	NOUN
ftr-405	584	17	structures	structure	NOUN
ftr-405	584	18	to	to	PART
ftr-405	584	19	ameliorate	ameliorate	VERB
ftr-405	584	20	the	the	DET
ftr-405	584	21	regressivity	regressivity	NOUN
ftr-405	584	22	of	of	ADP
ftr-405	584	23	the	the	DET
ftr-405	584	24	sales	sale	NOUN
ftr-405	584	25	tax	tax	NOUN
ftr-405	584	26	or	or	CCONJ
ftr-405	584	27	burden	burden	VERB
ftr-405	584	28	limited	limited	ADJ
ftr-405	584	29	types	type	NOUN
ftr-405	584	30	of	of	ADP
ftr-405	584	31	expenditures127	expenditures127	NOUN
ftr-405	584	32	more	more	ADV
ftr-405	584	33	heavily	heavily	ADV
ftr-405	584	34	.	.	PUNCT
ftr-405	585	1	most	most	ADJ
ftr-405	585	2	states	state	VERB
ftr-405	585	3	tax	tax	NOUN
ftr-405	585	4	sales	sale	NOUN
ftr-405	585	5	of	of	ADP
ftr-405	585	6	goods	good	NOUN
ftr-405	585	7	,	,	PUNCT
ftr-405	585	8	but	but	CCONJ
ftr-405	585	9	not	not	PART
ftr-405	585	10	the	the	DET
ftr-405	585	11	performance	performance	NOUN
ftr-405	585	12	of128	of128	ADP
ftr-405	585	13	services	service	NOUN
ftr-405	585	14	under	under	ADP
ftr-405	585	15	their	their	PRON
ftr-405	585	16	consumption	consumption	NOUN
ftr-405	585	17	tax	tax	NOUN
ftr-405	585	18	,	,	PUNCT
ftr-405	585	19	leaving	leave	VERB
ftr-405	585	20	the	the	DET
ftr-405	585	21	taxation	taxation	NOUN
ftr-405	585	22	of	of	ADP
ftr-405	585	23	services	service	NOUN
ftr-405	585	24	to	to	ADP
ftr-405	585	25	the	the	DET
ftr-405	585	26	income	income	NOUN
ftr-405	585	27	tax	tax	NOUN
ftr-405	585	28	while	while	SCONJ
ftr-405	585	29	sales	sale	NOUN
ftr-405	585	30	of	of	ADP
ftr-405	585	31	goods	good	NOUN
ftr-405	585	32	are	be	AUX
ftr-405	585	33	subject	subject	ADJ
ftr-405	585	34	to	to	ADP
ftr-405	585	35	both	both	DET
ftr-405	585	36	income	income	NOUN
ftr-405	585	37	and	and	CCONJ
ftr-405	585	38	sales	sale	NOUN
ftr-405	585	39	taxes	taxis	NOUN
ftr-405	585	40	.	.	PUNCT
ftr-405	586	1	low	low	ADJ
ftr-405	586	2	income	income	NOUN
ftr-405	586	3	individuals	individual	NOUN
ftr-405	586	4	tend	tend	VERB
ftr-405	586	5	to	to	PART
ftr-405	586	6	consume	consume	VERB
ftr-405	586	7	proportionally	proportionally	ADV
ftr-405	586	8	fewer	few	ADJ
ftr-405	586	9	services	service	NOUN
ftr-405	586	10	that	that	PRON
ftr-405	586	11	do	do	VERB
ftr-405	586	12	high	high	ADJ
ftr-405	586	13	income	income	NOUN
ftr-405	586	14	individuals	individual	NOUN
ftr-405	586	15	,	,	PUNCT
ftr-405	586	16	so	so	SCONJ
ftr-405	586	17	that	that	SCONJ
ftr-405	586	18	this	this	DET
ftr-405	586	19	characteristic	characteristic	NOUN
ftr-405	586	20	of	of	ADP
ftr-405	586	21	the	the	DET
ftr-405	586	22	sales	sale	NOUN
ftr-405	586	23	tax	tax	NOUN
ftr-405	586	24	system	system	NOUN
ftr-405	586	25	adds	add	VERB
ftr-405	586	26	additional	additional	ADJ
ftr-405	586	27	regressivity	regressivity	NOUN
ftr-405	586	28	overall	overall	ADJ
ftr-405	586	29	.	.	PUNCT
ftr-405	587	1	the	the	DET
ftr-405	587	2	supreme	supreme	PROPN
ftr-405	587	3	court	court	PROPN
ftr-405	587	4	has	have	AUX
ftr-405	587	5	not	not	PART
ftr-405	587	6	held	hold	VERB
ftr-405	587	7	regressive	regressive	ADJ
ftr-405	587	8	taxation	taxation	NOUN
ftr-405	587	9	to	to	PART
ftr-405	587	10	be	be	AUX
ftr-405	587	11	unconstitutional	unconstitutional	ADJ
ftr-405	587	12	even	even	ADV
ftr-405	587	13	though	though	SCONJ
ftr-405	587	14	it	it	PRON
ftr-405	587	15	determined	determine	VERB
ftr-405	587	16	that	that	SCONJ
ftr-405	587	17	a	a	DET
ftr-405	587	18	graduated	graduate	VERB
ftr-405	587	19	state	state	NOUN
ftr-405	587	20	tax	tax	NOUN
ftr-405	587	21	on	on	ADP
ftr-405	587	22	retail	retail	ADJ
ftr-405	587	23	sales	sale	NOUN
ftr-405	587	24	violated	violate	VERB
ftr-405	587	25	the	the	DET
ftr-405	587	26	epc	epc	PROPN
ftr-405	587	27	because	because	SCONJ
ftr-405	587	28	gross	gross	ADJ
ftr-405	587	29	sales	sale	NOUN
ftr-405	587	30	was	be	AUX
ftr-405	587	31	not	not	PART
ftr-405	587	32	a	a	DET
ftr-405	587	33	measure	measure	NOUN
ftr-405	587	34	of	of	ADP
ftr-405	587	35	profitability	profitability	NOUN
ftr-405	587	36	to	to	PART
ftr-405	587	37	which	which	PRON
ftr-405	587	38	a	a	DET
ftr-405	587	39	graduated	graduate	VERB
ftr-405	587	40	rate	rate	NOUN
ftr-405	587	41	tax	tax	NOUN
ftr-405	587	42	might	might	AUX
ftr-405	587	43	apply.129	apply.129	VERB
ftr-405	587	44	279	279	NUM
ftr-405	587	45	horizontal	horizontal	ADJ
ftr-405	587	46	and	and	CCONJ
ftr-405	587	47	vertical	vertical	ADJ
ftr-405	587	48	equity	equity	NOUN
ftr-405	587	49	in	in	ADP
ftr-405	587	50	taxation	taxation	NOUN
ftr-405	588	1	[	[	X
ftr-405	588	2	vol.7:5	vol.7:5	NOUN
ftr-405	588	3	130	130	NUM
ftr-405	588	4	.	.	PUNCT
ftr-405	589	1	irc	irc	PROPN
ftr-405	589	2	§	§	PROPN
ftr-405	589	3	§	§	PROPN
ftr-405	589	4	3101(a	3101(a	NOUN
ftr-405	589	5	)	)	PUNCT
ftr-405	589	6	,	,	PUNCT
ftr-405	589	7	3111(a	3111(a	NUM
ftr-405	589	8	)	)	PUNCT
ftr-405	589	9	(	(	PUNCT
ftr-405	589	10	employee	employee	NOUN
ftr-405	589	11	,	,	PUNCT
ftr-405	589	12	employer	employer	NOUN
ftr-405	589	13	respectively	respectively	ADV
ftr-405	589	14	social	social	ADJ
ftr-405	589	15	security	security	NOUN
ftr-405	589	16	tax	tax	NOUN
ftr-405	589	17	for	for	ADP
ftr-405	589	18	old	old	ADJ
ftr-405	589	19	-	-	PUNCT
ftr-405	589	20	age	age	NOUN
ftr-405	589	21	,	,	PUNCT
ftr-405	589	22	survivors	survivor	NOUN
ftr-405	589	23	,	,	PUNCT
ftr-405	589	24	and	and	CCONJ
ftr-405	589	25	disability	disability	NOUN
ftr-405	589	26	insurance	insurance	NOUN
ftr-405	589	27	)	)	PUNCT
ftr-405	589	28	.	.	PUNCT
ftr-405	590	1	see	see	VERB
ftr-405	590	2	steward	steward	PROPN
ftr-405	590	3	machine	machine	PROPN
ftr-405	590	4	co.	co.	PROPN
ftr-405	590	5	v.	v.	ADP
ftr-405	590	6	davis	davis	PROPN
ftr-405	590	7	,	,	PUNCT
ftr-405	590	8	supra	supra	PROPN
ftr-405	590	9	note	note	PROPN
ftr-405	590	10	17	17	NUM
ftr-405	590	11	,	,	PUNCT
ftr-405	590	12	301	301	NUM
ftr-405	590	13	u.s	u.s	PROPN
ftr-405	590	14	.	.	PROPN
ftr-405	590	15	548	548	NUM
ftr-405	590	16	(	(	PUNCT
ftr-405	590	17	1937	1937	NUM
ftr-405	590	18	)	)	PUNCT
ftr-405	590	19	(	(	PUNCT
ftr-405	590	20	determining	determine	VERB
ftr-405	590	21	that	that	SCONJ
ftr-405	590	22	the	the	DET
ftr-405	590	23	social	social	ADJ
ftr-405	590	24	security	security	NOUN
ftr-405	590	25	tax	tax	NOUN
ftr-405	590	26	neither	neither	CCONJ
ftr-405	590	27	violates	violate	VERB
ftr-405	590	28	the	the	DET
ftr-405	590	29	uniformity	uniformity	NOUN
ftr-405	590	30	clause	clause	NOUN
ftr-405	590	31	,	,	PUNCT
ftr-405	590	32	despite	despite	SCONJ
ftr-405	590	33	limitations	limitation	NOUN
ftr-405	590	34	on	on	ADP
ftr-405	590	35	its	its	PRON
ftr-405	590	36	applicability	applicability	NOUN
ftr-405	590	37	to	to	ADP
ftr-405	590	38	specific	specific	ADJ
ftr-405	590	39	industries	industry	NOUN
ftr-405	590	40	and	and	CCONJ
ftr-405	590	41	numbers	number	NOUN
ftr-405	590	42	of	of	ADP
ftr-405	590	43	employees	employee	NOUN
ftr-405	590	44	,	,	PUNCT
ftr-405	590	45	nor	nor	CCONJ
ftr-405	590	46	the	the	DET
ftr-405	590	47	reservation	reservation	NOUN
ftr-405	590	48	of	of	ADP
ftr-405	590	49	powers	power	NOUN
ftr-405	590	50	to	to	ADP
ftr-405	590	51	the	the	DET
ftr-405	590	52	states	state	NOUN
ftr-405	590	53	clause	clause	NOUN
ftr-405	590	54	of	of	ADP
ftr-405	590	55	u.s	u.s	PROPN
ftr-405	590	56	.	.	PROPN
ftr-405	590	57	constitution	constitution	PROPN
ftr-405	590	58	(	(	PUNCT
ftr-405	590	59	10th	10th	ADJ
ftr-405	590	60	amendment	amendment	NOUN
ftr-405	590	61	)	)	PUNCT
ftr-405	590	62	and	and	CCONJ
ftr-405	590	63	is	be	AUX
ftr-405	590	64	,	,	PUNCT
ftr-405	590	65	therefore	therefore	ADV
ftr-405	590	66	,	,	PUNCT
ftr-405	590	67	constitutional	constitutional	ADJ
ftr-405	590	68	)	)	PUNCT
ftr-405	590	69	.	.	PUNCT
ftr-405	591	1	some	some	PRON
ftr-405	591	2	argue	argue	VERB
ftr-405	591	3	that	that	SCONJ
ftr-405	591	4	the	the	DET
ftr-405	591	5	social	social	ADJ
ftr-405	591	6	security	security	NOUN
ftr-405	591	7	tax	tax	NOUN
ftr-405	591	8	,	,	PUNCT
ftr-405	591	9	for	for	ADP
ftr-405	591	10	example	example	NOUN
ftr-405	591	11	,	,	PUNCT
ftr-405	591	12	is	be	AUX
ftr-405	591	13	not	not	PART
ftr-405	591	14	a	a	DET
ftr-405	591	15	tax	tax	NOUN
ftr-405	591	16	,	,	PUNCT
ftr-405	591	17	even	even	ADV
ftr-405	591	18	though	though	SCONJ
ftr-405	591	19	it	it	PRON
ftr-405	591	20	is	be	AUX
ftr-405	591	21	an	an	DET
ftr-405	591	22	involuntary	involuntary	ADJ
ftr-405	591	23	imposition	imposition	NOUN
ftr-405	591	24	.	.	PUNCT
ftr-405	592	1	see	see	VERB
ftr-405	592	2	thuronyi	thuronyi	PROPN
ftr-405	592	3	,	,	PUNCT
ftr-405	592	4	supra	supra	PROPN
ftr-405	592	5	note	note	NOUN
ftr-405	592	6	39	39	NUM
ftr-405	592	7	,	,	PUNCT
ftr-405	592	8	at	at	ADP
ftr-405	592	9	45	45	NUM
ftr-405	592	10	for	for	ADP
ftr-405	592	11	a	a	DET
ftr-405	592	12	discussion	discussion	NOUN
ftr-405	592	13	of	of	ADP
ftr-405	592	14	what	what	PRON
ftr-405	592	15	constitutes	constitute	VERB
ftr-405	592	16	a	a	DET
ftr-405	592	17	tax	tax	NOUN
ftr-405	592	18	.	.	PUNCT
ftr-405	593	1	131	131	NUM
ftr-405	593	2	.	.	PUNCT
ftr-405	594	1	irc	irc	PROPN
ftr-405	594	2	§	§	PROPN
ftr-405	594	3	1401(a	1401(a	NUM
ftr-405	594	4	)	)	PUNCT
ftr-405	594	5	(	(	PUNCT
ftr-405	594	6	tax	tax	NOUN
ftr-405	594	7	on	on	ADP
ftr-405	594	8	self	self	NOUN
ftr-405	594	9	-	-	PUNCT
ftr-405	594	10	employment	employment	NOUN
ftr-405	594	11	income	income	NOUN
ftr-405	594	12	for	for	ADP
ftr-405	594	13	old	old	ADJ
ftr-405	594	14	-	-	PUNCT
ftr-405	594	15	age	age	NOUN
ftr-405	594	16	,	,	PUNCT
ftr-405	594	17	survivors	survivor	NOUN
ftr-405	594	18	,	,	PUNCT
ftr-405	594	19	and	and	CCONJ
ftr-405	594	20	disability	disability	NOUN
ftr-405	594	21	insurance	insurance	NOUN
ftr-405	594	22	)	)	PUNCT
ftr-405	594	23	.	.	PUNCT
ftr-405	595	1	132	132	NUM
ftr-405	595	2	.	.	PUNCT
ftr-405	595	3	irc	irc	PROPN
ftr-405	595	4	§	§	PROPN
ftr-405	595	5	1401(b	1401(b	NUM
ftr-405	595	6	)	)	PUNCT
ftr-405	595	7	(	(	PUNCT
ftr-405	595	8	hospital	hospital	NOUN
ftr-405	595	9	tax	tax	NOUN
ftr-405	595	10	on	on	ADP
ftr-405	595	11	self	self	NOUN
ftr-405	595	12	-	-	PUNCT
ftr-405	595	13	employment	employment	NOUN
ftr-405	595	14	income	income	NOUN
ftr-405	595	15	)	)	PUNCT
ftr-405	595	16	,	,	PUNCT
ftr-405	595	17	§	§	PROPN
ftr-405	595	18	§	§	PROPN
ftr-405	595	19	3101(b	3101(b	PROPN
ftr-405	595	20	)	)	PUNCT
ftr-405	595	21	,	,	PUNCT
ftr-405	595	22	3111(b	3111(b	NUM
ftr-405	595	23	)	)	PUNCT
ftr-405	595	24	(	(	PUNCT
ftr-405	595	25	employee	employee	NOUN
ftr-405	595	26	,	,	PUNCT
ftr-405	595	27	employer	employer	NOUN
ftr-405	595	28	respectively	respectively	ADV
ftr-405	595	29	hospital	hospital	NOUN
ftr-405	595	30	tax	tax	NOUN
ftr-405	595	31	)	)	PUNCT
ftr-405	595	32	.	.	PUNCT
ftr-405	596	1	133	133	NUM
ftr-405	596	2	.	.	PUNCT
ftr-405	596	3	irc	irc	PROPN
ftr-405	596	4	§	§	PROPN
ftr-405	596	5	§	§	PROPN
ftr-405	596	6	3101(a	3101(a	NOUN
ftr-405	596	7	)	)	PUNCT
ftr-405	596	8	,	,	PUNCT
ftr-405	596	9	3121(a	3121(a	NUM
ftr-405	596	10	)	)	PUNCT
ftr-405	596	11	(	(	PUNCT
ftr-405	596	12	defining	define	VERB
ftr-405	596	13	wages	wage	NOUN
ftr-405	596	14	)	)	PUNCT
ftr-405	596	15	.	.	PUNCT
ftr-405	597	1	134	134	NUM
ftr-405	597	2	.	.	PUNCT
ftr-405	597	3	irc	irc	VERB
ftr-405	597	4	§	§	PROPN
ftr-405	597	5	§	§	PROPN
ftr-405	597	6	1401(a	1401(a	NUM
ftr-405	597	7	)	)	PUNCT
ftr-405	597	8	,	,	PUNCT
ftr-405	597	9	1402(a	1402(a	NUM
ftr-405	597	10	)	)	PUNCT
ftr-405	597	11	(	(	PUNCT
ftr-405	597	12	defining	define	VERB
ftr-405	597	13	self	self	NOUN
ftr-405	597	14	-	-	PUNCT
ftr-405	597	15	employment	employment	NOUN
ftr-405	597	16	income	income	NOUN
ftr-405	597	17	)	)	PUNCT
ftr-405	597	18	.	.	PUNCT
ftr-405	598	1	135	135	NUM
ftr-405	598	2	.	.	PUNCT
ftr-405	599	1	irc	irc	AUX
ftr-405	599	2	§	§	PROPN
ftr-405	599	3	86	86	NUM
ftr-405	599	4	taxes	taxis	NOUN
ftr-405	599	5	as	as	ADV
ftr-405	599	6	much	much	ADV
ftr-405	599	7	as	as	ADP
ftr-405	599	8	half	half	DET
ftr-405	599	9	the	the	DET
ftr-405	599	10	social	social	ADJ
ftr-405	599	11	security	security	NOUN
ftr-405	599	12	benefits	benefit	NOUN
ftr-405	599	13	that	that	PRON
ftr-405	599	14	certain	certain	ADJ
ftr-405	599	15	middle	middle	ADJ
ftr-405	599	16	and	and	CCONJ
ftr-405	599	17	higher	high	ADJ
ftr-405	599	18	income	income	NOUN
ftr-405	599	19	individuals	individual	NOUN
ftr-405	599	20	receive	receive	VERB
ftr-405	599	21	and	and	CCONJ
ftr-405	599	22	thereby	thereby	ADV
ftr-405	599	23	adds	add	VERB
ftr-405	599	24	a	a	DET
ftr-405	599	25	little	little	ADJ
ftr-405	599	26	progressivity	progressivity	NOUN
ftr-405	599	27	in	in	ADP
ftr-405	599	28	connection	connection	NOUN
ftr-405	599	29	with	with	ADP
ftr-405	599	30	social	social	ADJ
ftr-405	599	31	security	security	NOUN
ftr-405	599	32	benefits	benefit	NOUN
ftr-405	599	33	.	.	PUNCT
ftr-405	600	1	136	136	NUM
ftr-405	600	2	.	.	PUNCT
ftr-405	601	1	irc	irc	AUX
ftr-405	601	2	§	§	PROPN
ftr-405	601	3	1402(b	1402(b	NUM
ftr-405	601	4	)	)	PUNCT
ftr-405	601	5	defines	define	VERB
ftr-405	601	6	self	self	NOUN
ftr-405	601	7	-	-	PUNCT
ftr-405	601	8	employment	employment	NOUN
ftr-405	601	9	income	income	NOUN
ftr-405	601	10	as	as	SCONJ
ftr-405	601	11	limited	limit	VERB
ftr-405	601	12	by	by	ADP
ftr-405	601	13	the	the	DET
ftr-405	601	14	social	social	ADJ
ftr-405	601	15	security	security	NOUN
ftr-405	601	16	act	act	NOUN
ftr-405	601	17	§	§	PROPN
ftr-405	601	18	230	230	NUM
ftr-405	601	19	contribution	contribution	NOUN
ftr-405	601	20	and	and	CCONJ
ftr-405	601	21	benefit	benefit	NOUN
ftr-405	601	22	base	base	NOUN
ftr-405	601	23	so	so	SCONJ
ftr-405	601	24	as	as	SCONJ
ftr-405	601	25	to	to	PART
ftr-405	601	26	form	form	VERB
ftr-405	601	27	the	the	DET
ftr-405	601	28	ceiling	ceiling	NOUN
ftr-405	601	29	.	.	PUNCT
ftr-405	602	1	the	the	DET
ftr-405	602	2	base	base	NOUN
ftr-405	602	3	does	do	AUX
ftr-405	602	4	increase	increase	VERB
ftr-405	602	5	for	for	ADP
ftr-405	602	6	inflation	inflation	NOUN
ftr-405	602	7	.	.	PUNCT
ftr-405	603	1	similarly	similarly	ADV
ftr-405	603	2	,	,	PUNCT
ftr-405	603	3	irc	irc	ADV
ftr-405	603	4	§	§	PROPN
ftr-405	603	5	3121	3121	NUM
ftr-405	603	6	limits	limit	VERB
ftr-405	603	7	wages	wage	NOUN
ftr-405	603	8	for	for	ADP
ftr-405	603	9	purposes	purpose	NOUN
ftr-405	603	10	of	of	ADP
ftr-405	603	11	irc	irc	PROPN
ftr-405	603	12	§	§	PROPN
ftr-405	603	13	§	§	PROPN
ftr-405	603	14	3101(a	3101(a	ADP
ftr-405	603	15	)	)	PUNCT
ftr-405	603	16	and	and	CCONJ
ftr-405	603	17	3111(a	3111(a	NUM
ftr-405	603	18	)	)	PUNCT
ftr-405	603	19	in	in	ADP
ftr-405	603	20	the	the	DET
ftr-405	603	21	same	same	ADJ
ftr-405	603	22	manner	manner	NOUN
ftr-405	603	23	.	.	PUNCT
ftr-405	604	1	137	137	NUM
ftr-405	604	2	.	.	PUNCT
ftr-405	605	1	william	william	PROPN
ftr-405	605	2	g.	g.	PROPN
ftr-405	605	3	gale	gale	PROPN
ftr-405	605	4	&	&	CCONJ
ftr-405	605	5	jeffrey	jeffrey	PROPN
ftr-405	605	6	rohaly	rohaly	PROPN
ftr-405	605	7	,	,	PUNCT
ftr-405	605	8	three	three	NUM
ftr-405	605	9	-	-	PUNCT
ftr-405	605	10	quarters	quarter	NOUN
ftr-405	605	11	of	of	ADP
ftr-405	605	12	filers	filer	NOUN
ftr-405	605	13	pay	pay	VERB
ftr-405	605	14	more	more	ADJ
ftr-405	605	15	in	in	ADP
ftr-405	605	16	payroll	payroll	NOUN
ftr-405	605	17	taxes	taxis	NOUN
ftr-405	605	18	than	than	ADP
ftr-405	605	19	in	in	ADP
ftr-405	605	20	income	income	NOUN
ftr-405	605	21	taxes	taxis	NOUN
ftr-405	605	22	,	,	PUNCT
ftr-405	605	23	98	98	NUM
ftr-405	605	24	tax	tax	NOUN
ftr-405	605	25	notes	note	NOUN
ftr-405	605	26	119	119	NUM
ftr-405	605	27	(	(	PUNCT
ftr-405	605	28	jan	jan	PROPN
ftr-405	605	29	.	.	PROPN
ftr-405	605	30	6	6	NUM
ftr-405	605	31	,	,	PUNCT
ftr-405	605	32	2003	2003	NUM
ftr-405	605	33	)	)	PUNCT
ftr-405	605	34	.	.	PUNCT
ftr-405	606	1	138	138	NUM
ftr-405	606	2	.	.	PUNCT
ftr-405	607	1	supra	supra	PROPN
ftr-405	607	2	note	note	VERB
ftr-405	607	3	102	102	NUM
ftr-405	607	4	and	and	CCONJ
ftr-405	607	5	accompanying	accompany	VERB
ftr-405	607	6	text	text	NOUN
ftr-405	607	7	.	.	PUNCT
ftr-405	608	1	139	139	NUM
ftr-405	608	2	.	.	PUNCT
ftr-405	609	1	h.r	h.r	PROPN
ftr-405	609	2	.	.	PROPN
ftr-405	609	3	rep	rep	PROPN
ftr-405	609	4	no	no	PROPN
ftr-405	609	5	.	.	PROPN
ftr-405	610	1	94	94	NUM
ftr-405	610	2	-	-	SYM
ftr-405	610	3	19	19	NUM
ftr-405	610	4	,	,	PUNCT
ftr-405	610	5	at	at	ADP
ftr-405	610	6	10	10	NUM
ftr-405	610	7	(	(	PUNCT
ftr-405	610	8	1975	1975	NUM
ftr-405	610	9	)	)	PUNCT
ftr-405	611	1	;	;	PUNCT
ftr-405	611	2	more	more	ADV
ftr-405	611	3	directly	directly	ADV
ftr-405	611	4	,	,	PUNCT
ftr-405	611	5	s.	s.	PROPN
ftr-405	611	6	rep	rep	PROPN
ftr-405	611	7	.	.	PROPN
ftr-405	611	8	94	94	NUM
ftr-405	611	9	-	-	SYM
ftr-405	611	10	36	36	NUM
ftr-405	611	11	,	,	PUNCT
ftr-405	611	12	(	(	PUNCT
ftr-405	611	13	94th	94th	ADJ
ftr-405	611	14	cong	cong	NOUN
ftr-405	611	15	.	.	PUNCT
ftr-405	611	16	,	,	PUNCT
ftr-405	611	17	at	at	ADP
ftr-405	611	18	11	11	NUM
ftr-405	611	19	(	(	PUNCT
ftr-405	611	20	1975	1975	NUM
ftr-405	611	21	)	)	PUNCT
ftr-405	611	22	(	(	PUNCT
ftr-405	611	23	reading	read	VERB
ftr-405	611	24	in	in	ADP
ftr-405	611	25	part	part	NOUN
ftr-405	611	26	:	:	PUNCT
ftr-405	611	27	“	"	PUNCT
ftr-405	611	28	[	[	X
ftr-405	611	29	t]he	t]he	ADJ
ftr-405	611	30	credit	credit	NOUN
ftr-405	611	31	is	be	AUX
ftr-405	611	32	set	set	VERB
ftr-405	611	33	at	at	ADP
ftr-405	611	34	10	10	NUM
ftr-405	611	35	%	%	NOUN
ftr-405	611	36	in	in	ADP
ftr-405	611	37	order	order	NOUN
ftr-405	611	38	to	to	PART
ftr-405	611	39	correspond	correspond	VERB
ftr-405	611	40	roughly	roughly	ADV
ftr-405	611	41	to	to	ADP
ftr-405	611	42	the	the	DET
ftr-405	611	43	added	add	VERB
ftr-405	611	44	burdens	burden	NOUN
ftr-405	611	45	placed	place	VERB
ftr-405	611	46	on	on	ADP
ftr-405	611	47	workers	worker	NOUN
ftr-405	611	48	by	by	ADP
ftr-405	611	49	both	both	CCONJ
ftr-405	611	50	the	the	DET
ftr-405	611	51	employee	employee	NOUN
ftr-405	611	52	and	and	CCONJ
ftr-405	611	53	employer	employer	NOUN
ftr-405	611	54	social	social	ADJ
ftr-405	611	55	security	security	NOUN
ftr-405	611	56	contributions	contribution	NOUN
ftr-405	611	57	.	.	PUNCT
ftr-405	611	58	”	"	PUNCT
ftr-405	612	1	)	)	PUNCT
ftr-405	612	2	140	140	NUM
ftr-405	612	3	.	.	PUNCT
ftr-405	613	1	i	i	PRON
ftr-405	613	2	d.	d.	PROPN
ftr-405	613	3	the	the	DET
ftr-405	613	4	senate	senate	PROPN
ftr-405	613	5	report	report	NOUN
ftr-405	613	6	certainly	certainly	ADV
ftr-405	613	7	suggests	suggest	VERB
ftr-405	613	8	that	that	SCONJ
ftr-405	613	9	senate	senate	PROPN
ftr-405	613	10	tax	tax	NOUN
ftr-405	613	11	writers	writer	NOUN
ftr-405	613	12	believed	believe	VERB
ftr-405	613	13	that	that	SCONJ
ftr-405	613	14	the	the	DET
ftr-405	613	15	employee	employee	NOUN
ftr-405	613	16	bore	bear	VERB
ftr-405	613	17	the	the	DET
ftr-405	613	18	burden	burden	NOUN
ftr-405	613	19	of	of	ADP
ftr-405	613	20	both	both	CCONJ
ftr-405	613	21	the	the	DET
ftr-405	613	22	employer	employer	NOUN
ftr-405	613	23	’s	’s	NOUN
ftr-405	613	24	and	and	CCONJ
ftr-405	613	25	the	the	DET
ftr-405	613	26	employee	employee	NOUN
ftr-405	613	27	’s	’s	PART
ftr-405	613	28	share	share	NOUN
ftr-405	613	29	of	of	ADP
ftr-405	613	30	social	social	ADJ
ftr-405	613	31	security	security	NOUN
ftr-405	613	32	taxes	taxis	NOUN
ftr-405	613	33	.	.	PUNCT
ftr-405	614	1	at	at	ADP
ftr-405	614	2	the	the	DET
ftr-405	614	3	federal	federal	ADJ
ftr-405	614	4	level	level	NOUN
ftr-405	614	5	,	,	PUNCT
ftr-405	614	6	moreover	moreover	ADV
ftr-405	614	7	,	,	PUNCT
ftr-405	614	8	the	the	DET
ftr-405	614	9	social	social	ADJ
ftr-405	614	10	security	security	NOUN
ftr-405	614	11	,	,	PUNCT
ftr-405	614	12	self-130	self-130	ADJ
ftr-405	614	13	employment	employment	NOUN
ftr-405	614	14	,	,	PUNCT
ftr-405	614	15	and	and	CCONJ
ftr-405	614	16	medicare	medicare	PROPN
ftr-405	614	17	taxes	taxis	NOUN
ftr-405	614	18	introduce	introduce	VERB
ftr-405	614	19	considerable	considerable	ADJ
ftr-405	614	20	regressivity	regressivity	NOUN
ftr-405	614	21	into131	into131	PROPN
ftr-405	614	22	132	132	NUM
ftr-405	614	23	the	the	DET
ftr-405	614	24	tax	tax	NOUN
ftr-405	614	25	laws	law	NOUN
ftr-405	614	26	because	because	SCONJ
ftr-405	614	27	they	they	PRON
ftr-405	614	28	tax	tax	VERB
ftr-405	614	29	income	income	NOUN
ftr-405	614	30	from	from	ADP
ftr-405	614	31	wages	wage	NOUN
ftr-405	614	32	and	and	CCONJ
ftr-405	614	33	self	self	NOUN
ftr-405	614	34	-	-	PUNCT
ftr-405	614	35	employment,133	employment,133	PROPN
ftr-405	614	36	134	134	NUM
ftr-405	614	37	but	but	CCONJ
ftr-405	614	38	not	not	PART
ftr-405	614	39	investment	investment	NOUN
ftr-405	614	40	,	,	PUNCT
ftr-405	614	41	and	and	CCONJ
ftr-405	614	42	because	because	SCONJ
ftr-405	614	43	the	the	DET
ftr-405	614	44	social	social	ADJ
ftr-405	614	45	security	security	NOUN
ftr-405	614	46	and	and	CCONJ
ftr-405	614	47	self	self	NOUN
ftr-405	614	48	-	-	PUNCT
ftr-405	614	49	employment135	employment135	PROPN
ftr-405	614	50	taxes	taxis	NOUN
ftr-405	614	51	do	do	AUX
ftr-405	614	52	not	not	PART
ftr-405	614	53	even	even	ADV
ftr-405	614	54	reach	reach	VERB
ftr-405	614	55	all	all	PRON
ftr-405	614	56	employment	employment	NOUN
ftr-405	614	57	and	and	CCONJ
ftr-405	614	58	self	self	NOUN
ftr-405	614	59	-	-	PUNCT
ftr-405	614	60	employment	employment	NOUN
ftr-405	614	61	income.136	income.136	NOUN
ftr-405	614	62	employed	employ	VERB
ftr-405	614	63	,	,	PUNCT
ftr-405	614	64	low	low	ADJ
ftr-405	614	65	income	income	NOUN
ftr-405	614	66	individuals	individual	NOUN
ftr-405	614	67	pay	pay	VERB
ftr-405	614	68	social	social	ADJ
ftr-405	614	69	security	security	NOUN
ftr-405	614	70	tax	tax	NOUN
ftr-405	614	71	even	even	ADV
ftr-405	614	72	when	when	SCONJ
ftr-405	614	73	they	they	PRON
ftr-405	614	74	are	be	AUX
ftr-405	614	75	exempt	exempt	ADJ
ftr-405	614	76	from	from	ADP
ftr-405	614	77	federal	federal	ADJ
ftr-405	614	78	income	income	NOUN
ftr-405	614	79	tax	tax	NOUN
ftr-405	614	80	.	.	PUNCT
ftr-405	615	1	congress	congress	PROPN
ftr-405	615	2	designed	design	VERB
ftr-405	615	3	the	the	DET
ftr-405	615	4	earned	earn	VERB
ftr-405	615	5	income137	income137	PROPN
ftr-405	615	6	credit	credit	NOUN
ftr-405	615	7	,	,	PUNCT
ftr-405	615	8	in	in	ADP
ftr-405	615	9	part	part	NOUN
ftr-405	615	10	,	,	PUNCT
ftr-405	615	11	to	to	PART
ftr-405	615	12	compensate	compensate	VERB
ftr-405	615	13	for	for	ADP
ftr-405	615	14	the	the	DET
ftr-405	615	15	social	social	ADJ
ftr-405	615	16	security	security	NOUN
ftr-405	615	17	tax	tax	NOUN
ftr-405	615	18	low	low	ADJ
ftr-405	615	19	wage	wage	NOUN
ftr-405	615	20	earners138	earners138	PROPN
ftr-405	615	21	would	would	AUX
ftr-405	615	22	have	have	VERB
ftr-405	615	23	to	to	PART
ftr-405	615	24	pay	pay	VERB
ftr-405	615	25	.	.	PUNCT
ftr-405	616	1	through	through	ADP
ftr-405	616	2	lower	low	ADJ
ftr-405	616	3	wages	wage	NOUN
ftr-405	616	4	,	,	PUNCT
ftr-405	616	5	employees	employee	NOUN
ftr-405	616	6	tend	tend	VERB
ftr-405	616	7	to	to	PART
ftr-405	616	8	bear	bear	VERB
ftr-405	616	9	the139	the139	ADJ
ftr-405	616	10	burden	burden	NOUN
ftr-405	616	11	of	of	ADP
ftr-405	616	12	both	both	PRON
ftr-405	616	13	their	their	PRON
ftr-405	616	14	own	own	ADJ
ftr-405	616	15	and	and	CCONJ
ftr-405	616	16	the	the	DET
ftr-405	616	17	employer	employer	NOUN
ftr-405	616	18	’s	’s	PART
ftr-405	616	19	share	share	NOUN
ftr-405	616	20	of	of	ADP
ftr-405	616	21	the	the	DET
ftr-405	616	22	social	social	ADJ
ftr-405	616	23	security	security	NOUN
ftr-405	616	24	tax	tax	NOUN
ftr-405	616	25	.	.	PUNCT
ftr-405	617	1	140	140	NUM
ftr-405	617	2	2006	2006	NUM
ftr-405	617	3	]	]	PUNCT
ftr-405	617	4	florida	florida	PROPN
ftr-405	617	5	tax	tax	PROPN
ftr-405	617	6	review	review	NOUN
ftr-405	617	7	280	280	NUM
ftr-405	617	8	141	141	NUM
ftr-405	617	9	.	.	PUNCT
ftr-405	618	1	for	for	ADP
ftr-405	618	2	general	general	ADJ
ftr-405	618	3	information	information	NOUN
ftr-405	618	4	on	on	ADP
ftr-405	618	5	german	german	ADJ
ftr-405	618	6	social	social	ADJ
ftr-405	618	7	insurance	insurance	NOUN
ftr-405	618	8	programs	program	NOUN
ftr-405	618	9	,	,	PUNCT
ftr-405	618	10	see	see	VERB
ftr-405	618	11	willem	willem	PROPN
ftr-405	618	12	adema	adema	PROPN
ftr-405	618	13	,	,	PUNCT
ftr-405	618	14	donald	donald	PROPN
ftr-405	618	15	gray	gray	PROPN
ftr-405	618	16	&	&	CCONJ
ftr-405	618	17	sigrun	sigrun	PROPN
ftr-405	618	18	kahl	kahl	PROPN
ftr-405	618	19	,	,	PUNCT
ftr-405	618	20	labour	labour	ADJ
ftr-405	618	21	market	market	NOUN
ftr-405	618	22	and	and	CCONJ
ftr-405	618	23	social	social	ADJ
ftr-405	618	24	policy	policy	NOUN
ftr-405	618	25	occasional	occasional	ADJ
ftr-405	618	26	papers	paper	NOUN
ftr-405	618	27	–	–	PUNCT
ftr-405	619	1	no	no	INTJ
ftr-405	619	2	.	.	NOUN
ftr-405	619	3	58	58	NUM
ftr-405	619	4	–	–	PUNCT
ftr-405	619	5	social	social	ADJ
ftr-405	619	6	assistance	assistance	NOUN
ftr-405	619	7	in	in	ADP
ftr-405	619	8	germany	germany	PROPN
ftr-405	619	9	,	,	PUNCT
ftr-405	619	10	oecd	oecd	PROPN
ftr-405	619	11	doc	doc	PROPN
ftr-405	619	12	.	.	PUNCT
ftr-405	620	1	jt00137448	jt00137448	PROPN
ftr-405	620	2	(	(	PUNCT
ftr-405	620	3	2003	2003	NUM
ftr-405	620	4	)	)	PUNCT
ftr-405	620	5	,	,	PUNCT
ftr-405	620	6	at	at	ADP
ftr-405	620	7	http://www.oecd.org/dataoecd/2/60/34004521.pdf	http://www.oecd.org/dataoecd/2/60/34004521.pdf	PRON
ftr-405	620	8	.	.	PUNCT
ftr-405	621	1	142	142	NUM
ftr-405	621	2	.	.	PUNCT
ftr-405	622	1	with	with	ADP
ftr-405	622	2	a	a	DET
ftr-405	622	3	contribution	contribution	NOUN
ftr-405	622	4	rate	rate	NOUN
ftr-405	622	5	of	of	ADP
ftr-405	622	6	9.55	9.55	NUM
ftr-405	622	7	%	%	NOUN
ftr-405	622	8	(	(	PUNCT
ftr-405	622	9	19.1	19.1	NUM
ftr-405	622	10	%	%	NOUN
ftr-405	622	11	total	total	NOUN
ftr-405	622	12	)	)	PUNCT
ftr-405	622	13	on	on	ADP
ftr-405	622	14	gross	gross	ADJ
ftr-405	622	15	earnings	earning	NOUN
ftr-405	622	16	up	up	ADP
ftr-405	622	17	to	to	PART
ftr-405	622	18	€	€	SYM
ftr-405	622	19	54,000	54,000	NUM
ftr-405	622	20	.	.	PUNCT
ftr-405	623	1	oecd	oecd	PROPN
ftr-405	623	2	,	,	PUNCT
ftr-405	623	3	germany	germany	PROPN
ftr-405	623	4	2002	2002	NUM
ftr-405	623	5	–	–	PUNCT
ftr-405	623	6	tax	tax	NOUN
ftr-405	623	7	-	-	PUNCT
ftr-405	623	8	benefit	benefit	NOUN
ftr-405	623	9	country	country	NOUN
ftr-405	623	10	chapter	chapter	NOUN
ftr-405	623	11	–	–	PUNCT
ftr-405	623	12	benefits	benefit	NOUN
ftr-405	623	13	and	and	CCONJ
ftr-405	623	14	wages	wage	NOUN
ftr-405	623	15	§	§	PROPN
ftr-405	623	16	10.2	10.2	NUM
ftr-405	623	17	(	(	PUNCT
ftr-405	623	18	2004	2004	NUM
ftr-405	623	19	)	)	PUNCT
ftr-405	623	20	,	,	PUNCT
ftr-405	623	21	at	at	ADP
ftr-405	623	22	http://www.oecd.org/dataoecd/41/43/2491133.pdf	http://www.oecd.org/dataoecd/41/43/2491133.pdf	X
ftr-405	623	23	.	.	PUNCT
ftr-405	624	1	143	143	NUM
ftr-405	624	2	.	.	PUNCT
ftr-405	625	1	with	with	ADP
ftr-405	625	2	a	a	DET
ftr-405	625	3	contribution	contribution	NOUN
ftr-405	625	4	rate	rate	NOUN
ftr-405	625	5	of	of	ADP
ftr-405	625	6	3.25	3.25	NUM
ftr-405	625	7	%	%	NOUN
ftr-405	625	8	(	(	PUNCT
ftr-405	625	9	6.5	6.5	NUM
ftr-405	625	10	%	%	NOUN
ftr-405	625	11	total	total	NOUN
ftr-405	625	12	)	)	PUNCT
ftr-405	625	13	on	on	ADP
ftr-405	625	14	gross	gross	ADJ
ftr-405	625	15	earnings	earning	NOUN
ftr-405	625	16	up	up	ADP
ftr-405	625	17	to	to	PART
ftr-405	625	18	€	€	SYM
ftr-405	625	19	54,000	54,000	NUM
ftr-405	625	20	.	.	PUNCT
ftr-405	626	1	i	i	PRON
ftr-405	626	2	d.	d.	PROPN
ftr-405	626	3	144	144	NUM
ftr-405	626	4	.	.	PUNCT
ftr-405	627	1	with	with	ADP
ftr-405	627	2	a	a	DET
ftr-405	627	3	contribution	contribution	NOUN
ftr-405	627	4	rate	rate	NOUN
ftr-405	627	5	of	of	ADP
ftr-405	627	6	7.00	7.00	NUM
ftr-405	627	7	%	%	NOUN
ftr-405	627	8	(	(	PUNCT
ftr-405	627	9	14	14	NUM
ftr-405	627	10	%	%	NOUN
ftr-405	627	11	total	total	NOUN
ftr-405	627	12	)	)	PUNCT
ftr-405	627	13	on	on	ADP
ftr-405	627	14	gross	gross	ADJ
ftr-405	627	15	earnings	earning	NOUN
ftr-405	627	16	up	up	ADP
ftr-405	627	17	to	to	PART
ftr-405	627	18	€	€	SYM
ftr-405	627	19	40,500	40,500	NUM
ftr-405	627	20	.	.	PUNCT
ftr-405	628	1	i	i	PRON
ftr-405	628	2	d.	d.	PROPN
ftr-405	628	3	145	145	NUM
ftr-405	628	4	.	.	PUNCT
ftr-405	629	1	with	with	ADP
ftr-405	629	2	a	a	DET
ftr-405	629	3	contribution	contribution	NOUN
ftr-405	629	4	rate	rate	NOUN
ftr-405	629	5	of	of	ADP
ftr-405	629	6	0.85	0.85	NUM
ftr-405	629	7	%	%	NOUN
ftr-405	629	8	(	(	PUNCT
ftr-405	629	9	1.7	1.7	NUM
ftr-405	629	10	%	%	NOUN
ftr-405	629	11	total	total	NOUN
ftr-405	629	12	)	)	PUNCT
ftr-405	629	13	on	on	ADP
ftr-405	629	14	gross	gross	ADJ
ftr-405	629	15	earnings	earning	NOUN
ftr-405	629	16	up	up	ADP
ftr-405	629	17	to	to	PART
ftr-405	629	18	€	€	SYM
ftr-405	629	19	40,500	40,500	NUM
ftr-405	629	20	.	.	PUNCT
ftr-405	630	1	i	i	PRON
ftr-405	630	2	d.	d.	PROPN
ftr-405	630	3	146	146	NUM
ftr-405	630	4	.	.	PUNCT
ftr-405	631	1	see	see	VERB
ftr-405	631	2	supra	supra	PROPN
ftr-405	631	3	note	note	PROPN
ftr-405	631	4	130	130	NUM
ftr-405	631	5	.	.	PUNCT
ftr-405	632	1	147	147	NUM
ftr-405	632	2	.	.	PUNCT
ftr-405	633	1	supra	supra	PROPN
ftr-405	633	2	note	note	NOUN
ftr-405	633	3	136	136	NUM
ftr-405	633	4	and	and	CCONJ
ftr-405	633	5	accompanying	accompany	VERB
ftr-405	633	6	text	text	NOUN
ftr-405	633	7	.	.	PUNCT
ftr-405	634	1	germany	germany	PROPN
ftr-405	634	2	likewise	likewise	ADV
ftr-405	634	3	has	have	VERB
ftr-405	634	4	a	a	DET
ftr-405	634	5	series	series	NOUN
ftr-405	634	6	of	of	ADP
ftr-405	634	7	wage	wage	NOUN
ftr-405	634	8	and	and	CCONJ
ftr-405	634	9	self	self	NOUN
ftr-405	634	10	-	-	PUNCT
ftr-405	634	11	employment	employment	NOUN
ftr-405	634	12	income	income	NOUN
ftr-405	634	13	based	base	VERB
ftr-405	634	14	taxes	taxis	NOUN
ftr-405	634	15	to	to	PART
ftr-405	634	16	finance	finance	VERB
ftr-405	634	17	social	social	ADJ
ftr-405	634	18	insurance	insurance	NOUN
ftr-405	634	19	programs	program	NOUN
ftr-405	634	20	,	,	PUNCT
ftr-405	634	21	including	include	VERB
ftr-405	634	22	a	a	DET
ftr-405	634	23	national141	national141	PROPN
ftr-405	634	24	pension	pension	NOUN
ftr-405	634	25	program	program	NOUN
ftr-405	634	26	,	,	PUNCT
ftr-405	634	27	unemployment	unemployment	NOUN
ftr-405	634	28	insurance	insurance	NOUN
ftr-405	634	29	,	,	PUNCT
ftr-405	634	30	universal	universal	ADJ
ftr-405	634	31	health	health	NOUN
ftr-405	634	32	care142	care142	PROPN
ftr-405	634	33	143	143	NUM
ftr-405	634	34	insurance	insurance	NOUN
ftr-405	634	35	,	,	PUNCT
ftr-405	634	36	and	and	CCONJ
ftr-405	634	37	long	long	ADJ
ftr-405	634	38	-	-	PUNCT
ftr-405	634	39	term	term	NOUN
ftr-405	634	40	care	care	NOUN
ftr-405	634	41	insurance	insurance	NOUN
ftr-405	634	42	.	.	PUNCT
ftr-405	635	1	employer	employer	NOUN
ftr-405	635	2	and	and	CCONJ
ftr-405	635	3	employee	employee	NOUN
ftr-405	635	4	make144	make144	PROPN
ftr-405	635	5	145	145	NUM
ftr-405	635	6	equal	equal	ADJ
ftr-405	635	7	contributions	contribution	NOUN
ftr-405	635	8	with	with	ADP
ftr-405	635	9	respect	respect	NOUN
ftr-405	635	10	to	to	ADP
ftr-405	635	11	the	the	DET
ftr-405	635	12	employee	employee	NOUN
ftr-405	635	13	’s	’s	PART
ftr-405	635	14	salary	salary	NOUN
ftr-405	635	15	.	.	PUNCT
ftr-405	636	1	while	while	SCONJ
ftr-405	636	2	the	the	DET
ftr-405	636	3	governing	govern	VERB
ftr-405	636	4	statutes	statute	NOUN
ftr-405	636	5	call	call	VERB
ftr-405	636	6	the	the	DET
ftr-405	636	7	payments	payment	NOUN
ftr-405	636	8	contributions	contribution	NOUN
ftr-405	636	9	to	to	ADP
ftr-405	636	10	insurance	insurance	NOUN
ftr-405	636	11	or	or	CCONJ
ftr-405	636	12	pension	pension	NOUN
ftr-405	636	13	plans	plan	NOUN
ftr-405	636	14	,	,	PUNCT
ftr-405	636	15	the	the	DET
ftr-405	636	16	imposts	impost	NOUN
ftr-405	636	17	are	be	AUX
ftr-405	636	18	mandatory	mandatory	ADJ
ftr-405	636	19	,	,	PUNCT
ftr-405	636	20	not	not	PART
ftr-405	636	21	elective	elective	ADJ
ftr-405	636	22	.	.	PUNCT
ftr-405	637	1	so	so	ADV
ftr-405	637	2	the	the	DET
ftr-405	637	3	payments	payment	NOUN
ftr-405	637	4	are	be	AUX
ftr-405	637	5	the	the	DET
ftr-405	637	6	equivalent	equivalent	NOUN
ftr-405	637	7	of	of	ADP
ftr-405	637	8	taxes	taxis	NOUN
ftr-405	637	9	as	as	SCONJ
ftr-405	637	10	are	be	AUX
ftr-405	637	11	the	the	DET
ftr-405	637	12	social	social	ADJ
ftr-405	637	13	security	security	NOUN
ftr-405	637	14	and	and	CCONJ
ftr-405	637	15	medicare	medicare	NOUN
ftr-405	637	16	taxes	taxis	NOUN
ftr-405	637	17	in	in	ADP
ftr-405	637	18	the	the	DET
ftr-405	637	19	united	united	PROPN
ftr-405	637	20	states	states	PROPN
ftr-405	637	21	.	.	PUNCT
ftr-405	638	1	also	also	ADV
ftr-405	638	2	,	,	PUNCT
ftr-405	638	3	like	like	ADP
ftr-405	638	4	the	the	DET
ftr-405	638	5	united	united	PROPN
ftr-405	638	6	states	states	PROPN
ftr-405	638	7	,	,	PUNCT
ftr-405	638	8	the	the	DET
ftr-405	638	9	tax	tax	NOUN
ftr-405	638	10	base	base	NOUN
ftr-405	638	11	in	in	ADP
ftr-405	638	12	each	each	DET
ftr-405	638	13	instance	instance	NOUN
ftr-405	638	14	relates	relate	VERB
ftr-405	638	15	to146	to146	PROPN
ftr-405	638	16	services	service	NOUN
ftr-405	638	17	income	income	NOUN
ftr-405	638	18	but	but	CCONJ
ftr-405	638	19	not	not	PART
ftr-405	638	20	investment	investment	NOUN
ftr-405	638	21	income	income	NOUN
ftr-405	638	22	,	,	PUNCT
ftr-405	638	23	so	so	SCONJ
ftr-405	638	24	that	that	SCONJ
ftr-405	638	25	the	the	DET
ftr-405	638	26	series	series	NOUN
ftr-405	638	27	of	of	ADP
ftr-405	638	28	insurance	insurance	NOUN
ftr-405	638	29	payments	payment	NOUN
ftr-405	638	30	tends	tend	VERB
ftr-405	638	31	toward	toward	ADP
ftr-405	638	32	the	the	DET
ftr-405	638	33	regressive	regressive	ADJ
ftr-405	638	34	.	.	PUNCT
ftr-405	639	1	germany	germany	PROPN
ftr-405	639	2	’s	’s	PART
ftr-405	639	3	social	social	PROPN
ftr-405	639	4	insurance	insurance	NOUN
ftr-405	639	5	contributions	contribution	NOUN
ftr-405	639	6	distinguish	distinguish	VERB
ftr-405	639	7	themselves	themselves	PRON
ftr-405	639	8	from	from	ADP
ftr-405	639	9	united	united	PROPN
ftr-405	639	10	states	states	PROPN
ftr-405	639	11	contributions	contribution	NOUN
ftr-405	639	12	in	in	ADP
ftr-405	639	13	that	that	SCONJ
ftr-405	639	14	they	they	PRON
ftr-405	639	15	have	have	VERB
ftr-405	639	16	very	very	ADV
ftr-405	639	17	moderate	moderate	ADJ
ftr-405	639	18	wage	wage	NOUN
ftr-405	639	19	and	and	CCONJ
ftr-405	639	20	self	self	NOUN
ftr-405	639	21	-	-	PUNCT
ftr-405	639	22	employment	employment	NOUN
ftr-405	639	23	income	income	NOUN
ftr-405	639	24	caps.147	caps.147	NOUN
ftr-405	639	25	both	both	CCONJ
ftr-405	639	26	the	the	DET
ftr-405	639	27	german	german	NOUN
ftr-405	639	28	and	and	CCONJ
ftr-405	639	29	the	the	DET
ftr-405	639	30	u.s	u.s	PROPN
ftr-405	639	31	.	.	PROPN
ftr-405	639	32	tax	tax	NOUN
ftr-405	639	33	systems	system	NOUN
ftr-405	639	34	rely	rely	VERB
ftr-405	639	35	heavily	heavily	ADV
ftr-405	639	36	on	on	ADP
ftr-405	639	37	an	an	DET
ftr-405	639	38	income	income	NOUN
ftr-405	639	39	tax	tax	NOUN
ftr-405	639	40	to	to	PART
ftr-405	639	41	raise	raise	VERB
ftr-405	639	42	governmental	governmental	ADJ
ftr-405	639	43	revenues	revenue	NOUN
ftr-405	639	44	.	.	PUNCT
ftr-405	640	1	within	within	ADP
ftr-405	640	2	the	the	DET
ftr-405	640	3	income	income	NOUN
ftr-405	640	4	taxes	taxis	NOUN
ftr-405	640	5	,	,	PUNCT
ftr-405	640	6	both	both	DET
ftr-405	640	7	systems	system	NOUN
ftr-405	640	8	appear	appear	VERB
ftr-405	640	9	to	to	PART
ftr-405	640	10	adopt	adopt	VERB
ftr-405	640	11	the	the	DET
ftr-405	640	12	concept	concept	NOUN
ftr-405	640	13	of	of	ADP
ftr-405	640	14	vertical	vertical	ADJ
ftr-405	640	15	equity	equity	NOUN
ftr-405	640	16	through	through	ADP
ftr-405	640	17	progressive	progressive	ADJ
ftr-405	640	18	taxation	taxation	NOUN
ftr-405	640	19	.	.	PUNCT
ftr-405	641	1	yet	yet	ADV
ftr-405	641	2	,	,	PUNCT
ftr-405	641	3	neither	neither	CCONJ
ftr-405	641	4	the	the	DET
ftr-405	641	5	german	german	NOUN
ftr-405	641	6	nor	nor	CCONJ
ftr-405	641	7	the	the	DET
ftr-405	641	8	u.s	u.s	PROPN
ftr-405	641	9	.	.	PROPN
ftr-405	641	10	tax	tax	NOUN
ftr-405	641	11	system	system	NOUN
ftr-405	641	12	consistently	consistently	ADV
ftr-405	641	13	adheres	adhere	VERB
ftr-405	641	14	to	to	ADP
ftr-405	641	15	progressivity	progressivity	NOUN
ftr-405	641	16	as	as	ADV
ftr-405	641	17	fundamental	fundamental	ADJ
ftr-405	641	18	to	to	ADP
ftr-405	641	19	tax	tax	NOUN
ftr-405	641	20	structure	structure	NOUN
ftr-405	641	21	.	.	PUNCT
ftr-405	642	1	rather	rather	ADV
ftr-405	642	2	,	,	PUNCT
ftr-405	642	3	both	both	DET
ftr-405	642	4	systems	system	NOUN
ftr-405	642	5	permit	permit	VERB
ftr-405	642	6	considerable	considerable	ADJ
ftr-405	642	7	regressivity	regressivity	NOUN
ftr-405	642	8	in	in	ADP
ftr-405	642	9	the	the	DET
ftr-405	642	10	combined	combine	VERB
ftr-405	642	11	impact	impact	NOUN
ftr-405	642	12	of	of	ADP
ftr-405	642	13	assorted	assorted	ADJ
ftr-405	642	14	taxes	taxis	NOUN
ftr-405	642	15	,	,	PUNCT
ftr-405	642	16	the	the	DET
ftr-405	642	17	u.s	u.s	PROPN
ftr-405	642	18	.	.	PROPN
ftr-405	642	19	with	with	ADP
ftr-405	642	20	its	its	PRON
ftr-405	642	21	social	social	ADJ
ftr-405	642	22	security	security	NOUN
ftr-405	642	23	and	and	CCONJ
ftr-405	642	24	self	self	NOUN
ftr-405	642	25	-	-	PUNCT
ftr-405	642	26	employment	employment	NOUN
ftr-405	642	27	taxes	taxis	NOUN
ftr-405	642	28	and	and	CCONJ
ftr-405	642	29	germany	germany	NOUN
ftr-405	642	30	with	with	ADP
ftr-405	642	31	its	its	PRON
ftr-405	642	32	turnover	turnover	NOUN
ftr-405	642	33	tax	tax	NOUN
ftr-405	642	34	.	.	PUNCT
ftr-405	643	1	with	with	ADP
ftr-405	643	2	that	that	DET
ftr-405	643	3	observation	observation	NOUN
ftr-405	643	4	by	by	ADP
ftr-405	643	5	way	way	NOUN
ftr-405	643	6	of	of	ADP
ftr-405	643	7	background	background	NOUN
ftr-405	643	8	,	,	PUNCT
ftr-405	643	9	notions	notion	NOUN
ftr-405	643	10	of	of	ADP
ftr-405	643	11	fairness	fairness	NOUN
ftr-405	643	12	that	that	PRON
ftr-405	643	13	may	may	AUX
ftr-405	643	14	underlie	underlie	VERB
ftr-405	643	15	either	either	CCONJ
ftr-405	643	16	or	or	CCONJ
ftr-405	643	17	both	both	PRON
ftr-405	643	18	systems	system	NOUN
ftr-405	643	19	must	must	AUX
ftr-405	643	20	remain	remain	VERB
ftr-405	643	21	on	on	ADP
ftr-405	643	22	the	the	DET
ftr-405	643	23	horizontal	horizontal	ADJ
ftr-405	643	24	plane	plane	NOUN
ftr-405	643	25	–	–	PUNCT
ftr-405	643	26	tax	tax	NOUN
ftr-405	643	27	fairness	fairness	NOUN
ftr-405	643	28	,	,	PUNCT
ftr-405	643	29	and	and	CCONJ
ftr-405	643	30	courts	court	NOUN
ftr-405	643	31	’	'	PUNCT
ftr-405	643	32	intervention	intervention	NOUN
ftr-405	643	33	to	to	PART
ftr-405	643	34	assure	assure	VERB
ftr-405	643	35	fairness	fairness	NOUN
ftr-405	643	36	remains	remain	VERB
ftr-405	643	37	a	a	DET
ftr-405	643	38	matter	matter	NOUN
ftr-405	643	39	of	of	ADP
ftr-405	643	40	treating	treat	VERB
ftr-405	643	41	like	like	ADP
ftr-405	643	42	taxpayers	taxpayer	NOUN
ftr-405	643	43	alike	alike	ADV
ftr-405	643	44	.	.	PUNCT
ftr-405	644	1	281	281	NUM
ftr-405	644	2	horizontal	horizontal	ADJ
ftr-405	644	3	and	and	CCONJ
ftr-405	644	4	vertical	vertical	ADJ
ftr-405	644	5	equity	equity	NOUN
ftr-405	644	6	in	in	ADP
ftr-405	644	7	taxation	taxation	NOUN
ftr-405	644	8	[	[	X
ftr-405	644	9	vol.7:5	vol.7:5	NOUN
ftr-405	644	10	148	148	NUM
ftr-405	644	11	.	.	PUNCT
ftr-405	645	1	e.g.	e.g.	ADV
ftr-405	645	2	,	,	PUNCT
ftr-405	645	3	regan	regan	NOUN
ftr-405	645	4	v.	v.	ADP
ftr-405	645	5	taxation	taxation	NOUN
ftr-405	645	6	without	without	ADP
ftr-405	645	7	representation	representation	NOUN
ftr-405	645	8	,	,	PUNCT
ftr-405	645	9	461	461	NUM
ftr-405	645	10	u.s	u.s	PROPN
ftr-405	645	11	.	.	PROPN
ftr-405	645	12	540	540	NUM
ftr-405	645	13	(	(	PUNCT
ftr-405	645	14	1983	1983	NUM
ftr-405	645	15	)	)	PUNCT
ftr-405	645	16	(	(	PUNCT
ftr-405	645	17	unsuccessfully	unsuccessfully	ADV
ftr-405	645	18	arguing	argue	VERB
ftr-405	645	19	that	that	DET
ftr-405	645	20	exclusion	exclusion	NOUN
ftr-405	645	21	from	from	ADP
ftr-405	645	22	irc	irc	PROPN
ftr-405	645	23	§	§	PROPN
ftr-405	645	24	501(c)(3	501(c)(3	NUM
ftr-405	645	25	)	)	PUNCT
ftr-405	645	26	classification	classification	NOUN
ftr-405	645	27	for	for	ADP
ftr-405	645	28	lobbying	lobbying	NOUN
ftr-405	645	29	denied	deny	VERB
ftr-405	645	30	equal	equal	ADJ
ftr-405	645	31	protection	protection	NOUN
ftr-405	645	32	vis	vis	ADP
ftr-405	645	33	á	á	PROPN
ftr-405	645	34	vis	vis	X
ftr-405	645	35	veterans	veterans	PROPN
ftr-405	645	36	organizations	organization	NOUN
ftr-405	645	37	)	)	PUNCT
ftr-405	645	38	,	,	PUNCT
ftr-405	645	39	discussed	discuss	VERB
ftr-405	645	40	infra	infra	NOUN
ftr-405	645	41	in	in	ADP
ftr-405	645	42	text	text	NOUN
ftr-405	645	43	accompanying	accompanying	ADJ
ftr-405	645	44	note	note	NOUN
ftr-405	645	45	215	215	NUM
ftr-405	645	46	.	.	NOUN
ftr-405	645	47	149	149	NUM
ftr-405	645	48	.	.	PUNCT
ftr-405	646	1	nancy	nancy	PROPN
ftr-405	646	2	staudt	staudt	PROPN
ftr-405	646	3	&	&	CCONJ
ftr-405	646	4	peter	peter	PROPN
ftr-405	646	5	wiedenbeck	wiedenbeck	PROPN
ftr-405	646	6	,	,	PUNCT
ftr-405	646	7	supreme	supreme	PROPN
ftr-405	646	8	court	court	PROPN
ftr-405	646	9	tax	tax	NOUN
ftr-405	646	10	database	database	NOUN
ftr-405	646	11	(	(	PUNCT
ftr-405	646	12	soon	soon	ADV
ftr-405	646	13	to	to	PART
ftr-405	646	14	be	be	AUX
ftr-405	646	15	published	publish	VERB
ftr-405	646	16	on	on	ADP
ftr-405	646	17	http://law.wustl.edu	http://law.wustl.edu	PROPN
ftr-405	646	18	)	)	PUNCT
ftr-405	646	19	,	,	PUNCT
ftr-405	646	20	supra	supra	PROPN
ftr-405	646	21	note	note	NOUN
ftr-405	646	22	9	9	NUM
ftr-405	646	23	.	.	PUNCT
ftr-405	647	1	the	the	DET
ftr-405	647	2	database	database	NOUN
ftr-405	647	3	identified	identify	VERB
ftr-405	647	4	157	157	NUM
ftr-405	647	5	decisions	decision	NOUN
ftr-405	647	6	in	in	ADP
ftr-405	647	7	which	which	PRON
ftr-405	647	8	the	the	DET
ftr-405	647	9	supreme	supreme	PROPN
ftr-405	647	10	court	court	PROPN
ftr-405	647	11	resolved	resolve	VERB
ftr-405	647	12	a	a	DET
ftr-405	647	13	case	case	NOUN
ftr-405	647	14	involving	involve	VERB
ftr-405	647	15	federal	federal	ADJ
ftr-405	647	16	tax	tax	NOUN
ftr-405	647	17	law	law	NOUN
ftr-405	647	18	on	on	ADP
ftr-405	647	19	constitutional	constitutional	ADJ
ftr-405	647	20	grounds	ground	NOUN
ftr-405	647	21	.	.	PUNCT
ftr-405	648	1	150	150	NUM
ftr-405	648	2	.	.	PUNCT
ftr-405	649	1	i	i	PRON
ftr-405	649	2	d.	d.	VERB
ftr-405	649	3	there	there	PRON
ftr-405	649	4	are	be	VERB
ftr-405	649	5	,	,	PUNCT
ftr-405	649	6	however	however	ADV
ftr-405	649	7	,	,	PUNCT
ftr-405	649	8	cases	case	NOUN
ftr-405	649	9	involving	involve	VERB
ftr-405	649	10	state	state	NOUN
ftr-405	649	11	taxation	taxation	NOUN
ftr-405	649	12	that	that	PRON
ftr-405	649	13	the	the	DET
ftr-405	649	14	court	court	NOUN
ftr-405	649	15	decided	decide	VERB
ftr-405	649	16	on	on	ADP
ftr-405	649	17	equal	equal	ADJ
ftr-405	649	18	protection	protection	NOUN
ftr-405	649	19	grounds	ground	NOUN
ftr-405	649	20	.	.	PUNCT
ftr-405	650	1	e.g.	e.g.	ADV
ftr-405	650	2	,	,	PUNCT
ftr-405	650	3	allegheny	allegheny	PROPN
ftr-405	650	4	pittsburgh	pittsburgh	PROPN
ftr-405	650	5	coal	coal	PROPN
ftr-405	650	6	co.	co.	PROPN
ftr-405	650	7	v.	v.	ADP
ftr-405	650	8	county	county	PROPN
ftr-405	650	9	comm’n	comm’n	NOUN
ftr-405	650	10	of	of	ADP
ftr-405	650	11	webster	webster	PROPN
ftr-405	650	12	county	county	PROPN
ftr-405	650	13	,	,	PUNCT
ftr-405	650	14	488	488	NUM
ftr-405	650	15	u.s	u.s	PROPN
ftr-405	650	16	.	.	PROPN
ftr-405	650	17	336	336	NUM
ftr-405	650	18	(	(	PUNCT
ftr-405	650	19	1989	1989	NUM
ftr-405	650	20	)	)	PUNCT
ftr-405	650	21	,	,	PUNCT
ftr-405	650	22	(	(	PUNCT
ftr-405	650	23	prohibiting	prohibit	VERB
ftr-405	650	24	non	non	ADJ
ftr-405	650	25	-	-	ADJ
ftr-405	650	26	uniform	uniform	ADJ
ftr-405	650	27	assessment	assessment	NOUN
ftr-405	650	28	of	of	ADP
ftr-405	650	29	tax	tax	NOUN
ftr-405	650	30	on	on	ADP
ftr-405	650	31	real	real	ADJ
ftr-405	650	32	property	property	NOUN
ftr-405	650	33	)	)	PUNCT
ftr-405	650	34	;	;	PUNCT
ftr-405	650	35	camps	camp	NOUN
ftr-405	650	36	newfound	newfound	NOUN
ftr-405	650	37	/	/	SYM
ftr-405	650	38	owatonna	owatonna	PROPN
ftr-405	650	39	v.	v.	ADP
ftr-405	650	40	town	town	NOUN
ftr-405	650	41	of	of	ADP
ftr-405	650	42	harrison	harrison	PROPN
ftr-405	650	43	,	,	PUNCT
ftr-405	650	44	520	520	NUM
ftr-405	650	45	u.s	u.s	PROPN
ftr-405	650	46	.	.	PROPN
ftr-405	650	47	564	564	NUM
ftr-405	650	48	(	(	PUNCT
ftr-405	650	49	1997	1997	NUM
ftr-405	650	50	)	)	PUNCT
ftr-405	650	51	(	(	PUNCT
ftr-405	650	52	prohibiting	prohibit	VERB
ftr-405	650	53	taxing	tax	VERB
ftr-405	650	54	real	real	ADJ
ftr-405	650	55	estate	estate	NOUN
ftr-405	650	56	of	of	ADP
ftr-405	650	57	camp	camp	NOUN
ftr-405	650	58	for	for	ADP
ftr-405	650	59	non	non	NOUN
ftr-405	650	60	-	-	NOUN
ftr-405	650	61	residents	resident	NOUN
ftr-405	650	62	of	of	ADP
ftr-405	650	63	state	state	NOUN
ftr-405	650	64	while	while	SCONJ
ftr-405	650	65	exempting	exempt	VERB
ftr-405	650	66	real	real	ADJ
ftr-405	650	67	estate	estate	NOUN
ftr-405	650	68	of	of	ADP
ftr-405	650	69	camps	camp	NOUN
ftr-405	650	70	for	for	ADP
ftr-405	650	71	residents	resident	NOUN
ftr-405	650	72	)	)	PUNCT
ftr-405	650	73	discussed	discuss	VERB
ftr-405	650	74	infra	infra	NOUN
ftr-405	650	75	part	part	PROPN
ftr-405	650	76	iii	iii	PROPN
ftr-405	650	77	b.	b.	PROPN
ftr-405	650	78	151	151	NUM
ftr-405	650	79	.	.	PUNCT
ftr-405	651	1	nichols	nichols	PROPN
ftr-405	651	2	v.	v.	PROPN
ftr-405	651	3	coolidge	coolidge	PROPN
ftr-405	651	4	,	,	PUNCT
ftr-405	651	5	274	274	NUM
ftr-405	651	6	u.s	u.s	PROPN
ftr-405	651	7	.	.	PROPN
ftr-405	651	8	531	531	NUM
ftr-405	651	9	(	(	PUNCT
ftr-405	651	10	1927	1927	NUM
ftr-405	651	11	)	)	PUNCT
ftr-405	651	12	(	(	PUNCT
ftr-405	651	13	on	on	ADP
ftr-405	651	14	foreseeability	foreseeability	NOUN
ftr-405	651	15	grounds	ground	NOUN
ftr-405	651	16	)	)	PUNCT
ftr-405	651	17	.	.	PUNCT
ftr-405	652	1	152	152	NUM
ftr-405	652	2	.	.	PUNCT
ftr-405	652	3	untermyer	untermyer	PROPN
ftr-405	652	4	v	v	PROPN
ftr-405	652	5	anderson	anderson	PROPN
ftr-405	652	6	,	,	PUNCT
ftr-405	652	7	276	276	NUM
ftr-405	652	8	us	we	PRON
ftr-405	652	9	440	440	NUM
ftr-405	652	10	(	(	PUNCT
ftr-405	652	11	1928	1928	NUM
ftr-405	652	12	)	)	PUNCT
ftr-405	652	13	.	.	PUNCT
ftr-405	653	1	153	153	NUM
ftr-405	653	2	.	.	PUNCT
ftr-405	653	3	darusmont	darusmont	NOUN
ftr-405	653	4	v.	v.	ADP
ftr-405	653	5	united	united	PROPN
ftr-405	653	6	states	states	PROPN
ftr-405	653	7	,	,	PUNCT
ftr-405	653	8	449	449	NUM
ftr-405	653	9	us	we	PRON
ftr-405	653	10	292	292	NUM
ftr-405	653	11	(	(	PUNCT
ftr-405	653	12	1981	1981	NUM
ftr-405	653	13	)	)	PUNCT
ftr-405	653	14	(	(	PUNCT
ftr-405	653	15	holding	hold	VERB
ftr-405	653	16	that	that	PRON
ftr-405	653	17	retroactive	retroactive	ADJ
ftr-405	653	18	imposition	imposition	NOUN
ftr-405	653	19	within	within	ADP
ftr-405	653	20	a	a	DET
ftr-405	653	21	taxable	taxable	ADJ
ftr-405	653	22	year	year	NOUN
ftr-405	653	23	of	of	ADP
ftr-405	653	24	the	the	DET
ftr-405	653	25	minimum	minimum	ADJ
ftr-405	653	26	tax	tax	NOUN
ftr-405	653	27	on	on	ADP
ftr-405	653	28	tax	tax	NOUN
ftr-405	653	29	preference	preference	NOUN
ftr-405	653	30	items	item	NOUN
ftr-405	653	31	constitutional	constitutional	ADJ
ftr-405	653	32	)	)	PUNCT
ftr-405	653	33	.	.	PUNCT
ftr-405	654	1	see	see	VERB
ftr-405	654	2	generally	generally	ADV
ftr-405	654	3	charles	charles	PROPN
ftr-405	654	4	b.	b.	PROPN
ftr-405	654	5	hochman	hochman	PROPN
ftr-405	654	6	,	,	PUNCT
ftr-405	654	7	the	the	DET
ftr-405	654	8	supreme	supreme	PROPN
ftr-405	654	9	court	court	PROPN
ftr-405	654	10	and	and	CCONJ
ftr-405	654	11	the	the	DET
ftr-405	654	12	constitutionality	constitutionality	NOUN
ftr-405	654	13	of	of	ADP
ftr-405	654	14	retroactive	retroactive	ADJ
ftr-405	654	15	legislation	legislation	NOUN
ftr-405	654	16	,	,	PUNCT
ftr-405	654	17	73	73	NUM
ftr-405	654	18	harv	harv	NOUN
ftr-405	654	19	.	.	PUNCT
ftr-405	655	1	l.	l.	PROPN
ftr-405	655	2	rev	rev	PROPN
ftr-405	655	3	.	.	PROPN
ftr-405	655	4	692	692	NUM
ftr-405	655	5	(	(	PUNCT
ftr-405	655	6	1960	1960	NUM
ftr-405	655	7	)	)	PUNCT
ftr-405	655	8	;	;	PUNCT
ftr-405	655	9	brian	brian	PROPN
ftr-405	655	10	e.	e.	PROPN
ftr-405	655	11	raftery	raftery	PROPN
ftr-405	655	12	,	,	PUNCT
ftr-405	655	13	comment	comment	NOUN
ftr-405	655	14	:	:	PUNCT
ftr-405	655	15	taxpayers	taxpayer	NOUN
ftr-405	655	16	of	of	ADP
ftr-405	655	17	america	america	PROPN
ftr-405	655	18	unite	unite	VERB
ftr-405	655	19	!	!	PUNCT
ftr-405	656	1	you	you	PRON
ftr-405	656	2	have	have	VERB
ftr-405	656	3	everything	everything	PRON
ftr-405	656	4	to	to	PART
ftr-405	656	5	lose	lose	VERB
ftr-405	656	6	a	a	DET
ftr-405	656	7	constitutional	constitutional	ADJ
ftr-405	656	8	analysis	analysis	NOUN
ftr-405	656	9	of	of	ADP
ftr-405	656	10	retroactive	retroactive	ADJ
ftr-405	656	11	taxation	taxation	NOUN
ftr-405	656	12	,	,	PUNCT
ftr-405	656	13	6	6	NUM
ftr-405	656	14	seton	seton	PROPN
ftr-405	656	15	hall	hall	PROPN
ftr-405	656	16	const	const	PROPN
ftr-405	656	17	.	.	PUNCT
ftr-405	657	1	l.j	l.j	PROPN
ftr-405	657	2	.	.	PROPN
ftr-405	657	3	803	803	NUM
ftr-405	657	4	(	(	PUNCT
ftr-405	657	5	1996	1996	NUM
ftr-405	657	6	)	)	PUNCT
ftr-405	657	7	.	.	PUNCT
ftr-405	658	1	154	154	NUM
ftr-405	658	2	.	.	PUNCT
ftr-405	659	1	united	united	PROPN
ftr-405	659	2	states	states	PROPN
ftr-405	659	3	v.	v.	PROPN
ftr-405	659	4	carlton	carlton	PROPN
ftr-405	659	5	,	,	PUNCT
ftr-405	659	6	512	512	NUM
ftr-405	659	7	u.s	u.s	PROPN
ftr-405	659	8	.	.	PROPN
ftr-405	659	9	26	26	NUM
ftr-405	659	10	(	(	PUNCT
ftr-405	659	11	u.s	u.s	PROPN
ftr-405	659	12	.	.	PROPN
ftr-405	659	13	,	,	PUNCT
ftr-405	659	14	1994	1994	NUM
ftr-405	659	15	)	)	PUNCT
ftr-405	659	16	(	(	PUNCT
ftr-405	659	17	holding	hold	VERB
ftr-405	659	18	that	that	PRON
ftr-405	659	19	retroactive	retroactive	ADJ
ftr-405	659	20	application	application	NOUN
ftr-405	659	21	of	of	ADP
ftr-405	659	22	a	a	DET
ftr-405	659	23	technical	technical	ADJ
ftr-405	659	24	correction	correction	NOUN
ftr-405	659	25	to	to	ADP
ftr-405	659	26	a	a	DET
ftr-405	659	27	tax	tax	NOUN
ftr-405	659	28	statute	statute	NOUN
ftr-405	659	29	denying	deny	VERB
ftr-405	659	30	taxpayer	taxpayer	NOUN
ftr-405	659	31	a	a	DET
ftr-405	659	32	deduction	deduction	NOUN
ftr-405	659	33	does	do	AUX
ftr-405	659	34	not	not	PART
ftr-405	659	35	violate	violate	VERB
ftr-405	659	36	due	due	ADJ
ftr-405	659	37	process	process	NOUN
ftr-405	659	38	)	)	PUNCT
ftr-405	659	39	.	.	PUNCT
ftr-405	660	1	iii	iii	X
ftr-405	660	2	.	.	PUNCT
ftr-405	661	1	the	the	DET
ftr-405	661	2	united	united	PROPN
ftr-405	661	3	states	states	PROPN
ftr-405	661	4	–	–	PUNCT
ftr-405	661	5	constitutional	constitutional	ADJ
ftr-405	661	6	arguments	argument	NOUN
ftr-405	661	7	generally	generally	ADV
ftr-405	661	8	fail	fail	VERB
ftr-405	661	9	as	as	ADP
ftr-405	661	10	to	to	ADP
ftr-405	661	11	federal	federal	ADJ
ftr-405	661	12	statutes	statute	NOUN
ftr-405	661	13	but	but	CCONJ
ftr-405	661	14	not	not	PART
ftr-405	661	15	state	state	NOUN
ftr-405	661	16	statutes	statute	NOUN
ftr-405	661	17	.	.	PUNCT
ftr-405	662	1	although	although	SCONJ
ftr-405	662	2	taxpayers	taxpayer	NOUN
ftr-405	662	3	have	have	AUX
ftr-405	662	4	challenged	challenge	VERB
ftr-405	662	5	federal	federal	ADJ
ftr-405	662	6	tax	tax	NOUN
ftr-405	662	7	classifications	classification	NOUN
ftr-405	662	8	on	on	ADP
ftr-405	662	9	equal	equal	ADJ
ftr-405	662	10	protection	protection	NOUN
ftr-405	662	11	grounds	ground	NOUN
ftr-405	662	12	,	,	PUNCT
ftr-405	662	13	the	the	DET
ftr-405	662	14	database	database	NOUN
ftr-405	662	15	for	for	ADP
ftr-405	662	16	a	a	DET
ftr-405	662	17	recent	recent	ADJ
ftr-405	662	18	empirical	empirical	ADJ
ftr-405	662	19	study	study	NOUN
ftr-405	662	20	of	of	ADP
ftr-405	662	21	u.s.148	u.s.148	ADJ
ftr-405	662	22	supreme	supreme	PROPN
ftr-405	662	23	court	court	NOUN
ftr-405	662	24	decision	decision	NOUN
ftr-405	662	25	-	-	PUNCT
ftr-405	662	26	making	making	NOUN
ftr-405	662	27	in	in	ADP
ftr-405	662	28	tax	tax	NOUN
ftr-405	662	29	cases	case	NOUN
ftr-405	662	30	discloses	disclose	VERB
ftr-405	662	31	no	no	DET
ftr-405	662	32	case	case	NOUN
ftr-405	662	33	in	in	ADP
ftr-405	662	34	which149	which149	PROPN
ftr-405	662	35	taxpayers	taxpayer	NOUN
ftr-405	662	36	were	be	AUX
ftr-405	662	37	successful	successful	ADJ
ftr-405	662	38	.	.	PUNCT
ftr-405	663	1	on	on	ADP
ftr-405	663	2	the	the	DET
ftr-405	663	3	other	other	ADJ
ftr-405	663	4	hand	hand	NOUN
ftr-405	663	5	,	,	PUNCT
ftr-405	663	6	the	the	DET
ftr-405	663	7	supreme	supreme	PROPN
ftr-405	663	8	court	court	PROPN
ftr-405	663	9	was150	was150	PROPN
ftr-405	663	10	receptive	receptive	ADJ
ftr-405	663	11	to	to	ADP
ftr-405	663	12	a	a	DET
ftr-405	663	13	due	due	ADJ
ftr-405	663	14	process	process	NOUN
ftr-405	663	15	challenge	challenge	NOUN
ftr-405	663	16	to	to	PART
ftr-405	663	17	retroactive	retroactive	VERB
ftr-405	663	18	application	application	NOUN
ftr-405	663	19	of	of	ADP
ftr-405	663	20	the	the	DET
ftr-405	663	21	estate	estate	NOUN
ftr-405	663	22	tax	tax	NOUN
ftr-405	663	23	and	and	CCONJ
ftr-405	663	24	the	the	DET
ftr-405	663	25	gift	gift	NOUN
ftr-405	663	26	tax	tax	NOUN
ftr-405	663	27	as	as	SCONJ
ftr-405	663	28	applied	apply	VERB
ftr-405	663	29	to	to	ADP
ftr-405	663	30	transfers	transfer	NOUN
ftr-405	663	31	at	at	ADP
ftr-405	663	32	death	death	NOUN
ftr-405	663	33	or	or	CCONJ
ftr-405	663	34	by	by	ADP
ftr-405	663	35	gift	gift	NOUN
ftr-405	663	36	before151	before151	PROPN
ftr-405	663	37	152	152	NUM
ftr-405	663	38	enactment	enactment	NOUN
ftr-405	663	39	of	of	ADP
ftr-405	663	40	the	the	DET
ftr-405	663	41	tax	tax	NOUN
ftr-405	663	42	.	.	PUNCT
ftr-405	664	1	more	more	ADV
ftr-405	664	2	recently	recently	ADV
ftr-405	664	3	,	,	PUNCT
ftr-405	664	4	however	however	ADV
ftr-405	664	5	,	,	PUNCT
ftr-405	664	6	retroactivity	retroactivity	NOUN
ftr-405	664	7	arguments	argument	NOUN
ftr-405	664	8	challenging	challenge	VERB
ftr-405	664	9	the	the	DET
ftr-405	664	10	minimum	minimum	ADJ
ftr-405	664	11	tax	tax	NOUN
ftr-405	664	12	and	and	CCONJ
ftr-405	664	13	a	a	DET
ftr-405	664	14	technical	technical	ADJ
ftr-405	664	15	correction	correction	NOUN
ftr-405	664	16	have	have	AUX
ftr-405	664	17	failed.153	failed.153	VERB
ftr-405	664	18	154	154	NUM
ftr-405	664	19	hence	hence	ADV
ftr-405	664	20	,	,	PUNCT
ftr-405	664	21	unlike	unlike	ADP
ftr-405	664	22	the	the	DET
ftr-405	664	23	german	german	ADJ
ftr-405	664	24	constitutional	constitutional	ADJ
ftr-405	664	25	court	court	NOUN
ftr-405	664	26	,	,	PUNCT
ftr-405	664	27	the	the	DET
ftr-405	664	28	u.s	u.s	PROPN
ftr-405	664	29	.	.	PROPN
ftr-405	664	30	supreme	supreme	PROPN
ftr-405	664	31	court	court	PROPN
ftr-405	664	32	has	have	AUX
ftr-405	664	33	proven	prove	VERB
ftr-405	664	34	unsympathetic	unsympathetic	ADJ
ftr-405	664	35	to	to	ADP
ftr-405	664	36	applying	apply	VERB
ftr-405	664	37	equal	equal	ADJ
ftr-405	664	38	protection	protection	NOUN
ftr-405	664	39	analysis	analysis	NOUN
ftr-405	664	40	to	to	ADP
ftr-405	664	41	the	the	DET
ftr-405	664	42	distributive	distributive	ADJ
ftr-405	664	43	effects	effect	NOUN
ftr-405	664	44	of	of	ADP
ftr-405	664	45	taxing	tax	VERB
ftr-405	664	46	statutes	statute	NOUN
ftr-405	664	47	and	and	CCONJ
ftr-405	664	48	has	have	AUX
ftr-405	664	49	retreated	retreat	VERB
ftr-405	664	50	from	from	ADP
ftr-405	664	51	the	the	DET
ftr-405	664	52	earlier	early	ADJ
ftr-405	664	53	application	application	NOUN
ftr-405	664	54	of	of	ADP
ftr-405	664	55	due	due	ADJ
ftr-405	664	56	process	process	NOUN
ftr-405	664	57	analysis	analysis	NOUN
ftr-405	664	58	to	to	ADP
ftr-405	664	59	the	the	DET
ftr-405	664	60	retroactive	retroactive	ADJ
ftr-405	664	61	application	application	NOUN
ftr-405	664	62	of	of	ADP
ftr-405	664	63	tax	tax	NOUN
ftr-405	664	64	law	law	NOUN
ftr-405	664	65	changes	change	NOUN
ftr-405	664	66	.	.	PUNCT
ftr-405	665	1	most	most	ADJ
ftr-405	665	2	constitutional	constitutional	ADJ
ftr-405	665	3	federal	federal	ADJ
ftr-405	665	4	tax	tax	NOUN
ftr-405	665	5	jurisprudence	jurisprudence	NOUN
ftr-405	665	6	involving	involve	VERB
ftr-405	665	7	no	no	DET
ftr-405	665	8	criminal	criminal	ADJ
ftr-405	665	9	question	question	NOUN
ftr-405	665	10	developed	develop	VERB
ftr-405	665	11	in	in	ADP
ftr-405	665	12	the	the	DET
ftr-405	665	13	early	early	ADJ
ftr-405	665	14	decades	decade	NOUN
ftr-405	665	15	of	of	ADP
ftr-405	665	16	the	the	DET
ftr-405	665	17	post	post	NOUN
ftr-405	665	18	16th	16th	ADJ
ftr-405	665	19	amendment	amendment	NOUN
ftr-405	665	20	years	year	NOUN
ftr-405	665	21	.	.	PUNCT
ftr-405	666	1	more	more	ADJ
ftr-405	666	2	than	than	ADP
ftr-405	666	3	two	two	NUM
ftr-405	666	4	-	-	PUNCT
ftr-405	666	5	thirds	third	NOUN
ftr-405	666	6	of	of	ADP
ftr-405	666	7	the	the	DET
ftr-405	666	8	federal	federal	ADJ
ftr-405	666	9	law	law	NOUN
ftr-405	666	10	,	,	PUNCT
ftr-405	666	11	constitutional	constitutional	ADJ
ftr-405	666	12	decisions	decision	NOUN
ftr-405	666	13	date	date	NOUN
ftr-405	666	14	to	to	ADP
ftr-405	666	15	1940	1940	NUM
ftr-405	666	16	2006	2006	NUM
ftr-405	666	17	]	]	PUNCT
ftr-405	666	18	florida	florida	PROPN
ftr-405	666	19	tax	tax	PROPN
ftr-405	666	20	review	review	NOUN
ftr-405	666	21	282	282	NUM
ftr-405	666	22	155	155	NUM
ftr-405	666	23	.	.	PUNCT
ftr-405	667	1	staudt	staudt	PROPN
ftr-405	667	2	&	&	CCONJ
ftr-405	667	3	wiedenbeck	wiedenbeck	PROPN
ftr-405	667	4	’s	’s	PART
ftr-405	667	5	supreme	supreme	PROPN
ftr-405	667	6	court	court	PROPN
ftr-405	667	7	tax	tax	NOUN
ftr-405	667	8	database	database	NOUN
ftr-405	667	9	,	,	PUNCT
ftr-405	667	10	supra	supra	PROPN
ftr-405	667	11	note	note	NOUN
ftr-405	667	12	9	9	NUM
ftr-405	667	13	.	.	NOUN
ftr-405	667	14	156	156	NUM
ftr-405	667	15	.	.	PUNCT
ftr-405	668	1	i	i	PRON
ftr-405	668	2	d.	d.	PROPN
ftr-405	668	3	157	157	NUM
ftr-405	668	4	.	.	PUNCT
ftr-405	669	1	i	i	PRON
ftr-405	669	2	d.	d.	PROPN
ftr-405	669	3	158	158	NUM
ftr-405	669	4	.	.	PUNCT
ftr-405	670	1	see	see	VERB
ftr-405	670	2	united	united	PROPN
ftr-405	670	3	states	states	PROPN
ftr-405	670	4	v.	v.	ADP
ftr-405	670	5	hatter	hatter	PROPN
ftr-405	670	6	,	,	PUNCT
ftr-405	670	7	532	532	NUM
ftr-405	670	8	u.s	u.s	PROPN
ftr-405	670	9	.	.	PROPN
ftr-405	670	10	557	557	NUM
ftr-405	670	11	(	(	PUNCT
ftr-405	670	12	2001	2001	NUM
ftr-405	670	13	)	)	PUNCT
ftr-405	670	14	(	(	PUNCT
ftr-405	670	15	overruling	overrule	VERB
ftr-405	670	16	evans	evans	PROPN
ftr-405	670	17	v.	v.	ADP
ftr-405	670	18	gore	gore	PROPN
ftr-405	670	19	,	,	PUNCT
ftr-405	670	20	253	253	NUM
ftr-405	670	21	u.s	u.s	PROPN
ftr-405	670	22	.	.	PROPN
ftr-405	670	23	245	245	NUM
ftr-405	670	24	(	(	PUNCT
ftr-405	670	25	1920	1920	NUM
ftr-405	670	26	)	)	PUNCT
ftr-405	670	27	,	,	PUNCT
ftr-405	670	28	with	with	ADP
ftr-405	670	29	respect	respect	NOUN
ftr-405	670	30	to	to	ADP
ftr-405	670	31	the	the	DET
ftr-405	670	32	operation	operation	NOUN
ftr-405	670	33	of	of	ADP
ftr-405	670	34	the	the	DET
ftr-405	670	35	compensation	compensation	NOUN
ftr-405	670	36	clause	clause	NOUN
ftr-405	670	37	)	)	PUNCT
ftr-405	670	38	;	;	PUNCT
ftr-405	670	39	see	see	VERB
ftr-405	670	40	also	also	ADV
ftr-405	670	41	infra	infra	NOUN
ftr-405	670	42	note	note	VERB
ftr-405	670	43	182	182	NUM
ftr-405	670	44	discussion	discussion	NOUN
ftr-405	670	45	in	in	ADP
ftr-405	670	46	accompanying	accompany	VERB
ftr-405	670	47	text	text	NOUN
ftr-405	670	48	.	.	PUNCT
ftr-405	671	1	159	159	NUM
ftr-405	671	2	.	.	PUNCT
ftr-405	672	1	south	south	PROPN
ftr-405	672	2	carolina	carolina	PROPN
ftr-405	672	3	v.	v.	PROPN
ftr-405	672	4	baker	baker	PROPN
ftr-405	672	5	,	,	PUNCT
ftr-405	673	1	485	485	NUM
ftr-405	673	2	us	us	PROPN
ftr-405	673	3	505	505	NUM
ftr-405	673	4	(	(	PUNCT
ftr-405	673	5	1988	1988	NUM
ftr-405	673	6	)	)	PUNCT
ftr-405	673	7	,	,	PUNCT
ftr-405	673	8	reh	reh	PROPN
ftr-405	673	9	.	.	PUNCT
ftr-405	673	10	den	den	PROPN
ftr-405	673	11	.	.	PUNCT
ftr-405	674	1	486	486	NUM
ftr-405	674	2	us	us	PROPN
ftr-405	674	3	1062	1062	NUM
ftr-405	674	4	(	(	PUNCT
ftr-405	674	5	1988	1988	NUM
ftr-405	674	6	)	)	PUNCT
ftr-405	674	7	,	,	PUNCT
ftr-405	674	8	infra	infra	NOUN
ftr-405	674	9	note	note	VERB
ftr-405	674	10	291	291	NUM
ftr-405	674	11	discussed	discuss	VERB
ftr-405	674	12	in	in	ADP
ftr-405	674	13	accompanying	accompany	VERB
ftr-405	674	14	text	text	NOUN
ftr-405	674	15	.	.	PUNCT
ftr-405	675	1	160	160	NUM
ftr-405	675	2	.	.	PUNCT
ftr-405	675	3	irc	irc	PROPN
ftr-405	675	4	§	§	PROPN
ftr-405	675	5	103	103	NUM
ftr-405	675	6	.	.	PUNCT
ftr-405	676	1	interest	interest	NOUN
ftr-405	676	2	on	on	ADP
ftr-405	676	3	local	local	ADJ
ftr-405	676	4	government	government	NOUN
ftr-405	676	5	obligations	obligation	NOUN
ftr-405	676	6	is	be	AUX
ftr-405	676	7	also	also	ADV
ftr-405	676	8	exempt	exempt	ADJ
ftr-405	676	9	from	from	ADP
ftr-405	676	10	federal	federal	ADJ
ftr-405	676	11	income	income	NOUN
ftr-405	676	12	taxation	taxation	NOUN
ftr-405	676	13	under	under	ADP
ftr-405	676	14	irc	irc	PROPN
ftr-405	676	15	§	§	PROPN
ftr-405	676	16	103	103	NUM
ftr-405	676	17	as	as	SCONJ
ftr-405	676	18	local	local	ADJ
ftr-405	676	19	governmental	governmental	ADJ
ftr-405	676	20	units	unit	NOUN
ftr-405	676	21	derive	derive	VERB
ftr-405	676	22	their	their	PRON
ftr-405	676	23	authority	authority	NOUN
ftr-405	676	24	and	and	CCONJ
ftr-405	676	25	federal	federal	ADJ
ftr-405	676	26	law	law	NOUN
ftr-405	676	27	considers	consider	VERB
ftr-405	676	28	them	they	PRON
ftr-405	676	29	to	to	PART
ftr-405	676	30	be	be	AUX
ftr-405	676	31	part	part	NOUN
ftr-405	676	32	of	of	ADP
ftr-405	676	33	the	the	DET
ftr-405	676	34	state	state	NOUN
ftr-405	676	35	from	from	ADP
ftr-405	676	36	which	which	PRON
ftr-405	676	37	they	they	PRON
ftr-405	676	38	derive	derive	VERB
ftr-405	676	39	their	their	PRON
ftr-405	676	40	authority	authority	NOUN
ftr-405	676	41	.	.	PUNCT
ftr-405	677	1	jewell	jewell	PROPN
ftr-405	677	2	cass	cass	PROPN
ftr-405	677	3	phillips	phillips	PROPN
ftr-405	677	4	,	,	PUNCT
ftr-405	677	5	municipal	municipal	ADJ
ftr-405	677	6	government	government	NOUN
ftr-405	677	7	and	and	CCONJ
ftr-405	677	8	administration	administration	NOUN
ftr-405	677	9	in	in	ADP
ftr-405	677	10	america	america	PROPN
ftr-405	677	11	36	36	NUM
ftr-405	677	12	(	(	PUNCT
ftr-405	677	13	new	new	PROPN
ftr-405	677	14	york	york	PROPN
ftr-405	677	15	1960	1960	NUM
ftr-405	677	16	)	)	PUNCT
ftr-405	677	17	.	.	PUNCT
ftr-405	678	1	161	161	NUM
ftr-405	678	2	.	.	PUNCT
ftr-405	678	3	camps	camp	NOUN
ftr-405	678	4	newfound	newfound	VERB
ftr-405	678	5	/	/	SYM
ftr-405	678	6	owatonna	owatonna	PROPN
ftr-405	678	7	v.	v.	ADP
ftr-405	678	8	town	town	NOUN
ftr-405	678	9	of	of	ADP
ftr-405	678	10	harrison	harrison	PROPN
ftr-405	678	11	,	,	PUNCT
ftr-405	678	12	520	520	NUM
ftr-405	678	13	u.s	u.s	PROPN
ftr-405	678	14	.	.	PROPN
ftr-405	678	15	564	564	NUM
ftr-405	678	16	(	(	PUNCT
ftr-405	678	17	1997	1997	NUM
ftr-405	678	18	)	)	PUNCT
ftr-405	678	19	(	(	PUNCT
ftr-405	678	20	prohibiting	prohibit	VERB
ftr-405	678	21	taxing	tax	VERB
ftr-405	678	22	real	real	ADJ
ftr-405	678	23	estate	estate	NOUN
ftr-405	678	24	of	of	ADP
ftr-405	678	25	camp	camp	NOUN
ftr-405	678	26	for	for	ADP
ftr-405	678	27	non	non	NOUN
ftr-405	678	28	-	-	NOUN
ftr-405	678	29	residents	resident	NOUN
ftr-405	678	30	of	of	ADP
ftr-405	678	31	state	state	NOUN
ftr-405	678	32	while	while	SCONJ
ftr-405	678	33	exempting	exempt	VERB
ftr-405	678	34	real	real	ADJ
ftr-405	678	35	estate	estate	NOUN
ftr-405	678	36	of	of	ADP
ftr-405	678	37	camps	camp	NOUN
ftr-405	678	38	for	for	ADP
ftr-405	678	39	residents	resident	NOUN
ftr-405	678	40	)	)	PUNCT
ftr-405	678	41	,	,	PUNCT
ftr-405	678	42	supra	supra	PROPN
ftr-405	678	43	note	note	PROPN
ftr-405	678	44	20	20	NUM
ftr-405	678	45	;	;	PUNCT
ftr-405	678	46	metropolitan	metropolitan	ADJ
ftr-405	678	47	life	life	PROPN
ftr-405	678	48	insurance	insurance	PROPN
ftr-405	678	49	co.	co.	PROPN
ftr-405	679	1	v.	v.	ADP
ftr-405	679	2	ward	ward	PROPN
ftr-405	679	3	,	,	PUNCT
ftr-405	679	4	470	470	NUM
ftr-405	679	5	u.s	u.s	AUX
ftr-405	679	6	.	.	PROPN
ftr-405	679	7	869	869	NUM
ftr-405	679	8	(	(	PUNCT
ftr-405	679	9	1985	1985	NUM
ftr-405	679	10	)	)	PUNCT
ftr-405	679	11	(	(	PUNCT
ftr-405	679	12	rejecting	reject	VERB
ftr-405	679	13	alabama	alabama	PROPN
ftr-405	679	14	’s	’s	PART
ftr-405	679	15	tax	tax	NOUN
ftr-405	679	16	preference	preference	NOUN
ftr-405	679	17	for	for	ADP
ftr-405	679	18	in	in	ADP
ftr-405	679	19	-	-	PUNCT
ftr-405	679	20	state	state	NOUN
ftr-405	679	21	insurers	insurer	NOUN
ftr-405	679	22	)	)	PUNCT
ftr-405	679	23	,	,	PUNCT
ftr-405	679	24	discussed	discuss	VERB
ftr-405	679	25	infra	infra	NOUN
ftr-405	679	26	part	part	NOUN
ftr-405	679	27	iii	iii	X
ftr-405	679	28	c.	c.	PROPN
ftr-405	679	29	162	162	NUM
ftr-405	679	30	.	.	PUNCT
ftr-405	680	1	nat’l	nat’l	PROPN
ftr-405	680	2	bellas	bellas	PROPN
ftr-405	680	3	hess	hess	PROPN
ftr-405	680	4	v.	v.	PROPN
ftr-405	680	5	dept	dept	PROPN
ftr-405	680	6	.	.	PROPN
ftr-405	680	7	of	of	ADP
ftr-405	680	8	revenue	revenue	NOUN
ftr-405	680	9	,	,	PUNCT
ftr-405	680	10	386	386	NUM
ftr-405	680	11	u.s	u.s	PROPN
ftr-405	680	12	.	.	PROPN
ftr-405	680	13	753	753	NUM
ftr-405	680	14	(	(	PUNCT
ftr-405	680	15	1967	1967	NUM
ftr-405	680	16	)	)	PUNCT
ftr-405	680	17	(	(	PUNCT
ftr-405	680	18	limiting	limit	VERB
ftr-405	680	19	the	the	DET
ftr-405	680	20	state	state	NOUN
ftr-405	680	21	’s	’s	PART
ftr-405	680	22	power	power	NOUN
ftr-405	680	23	to	to	PART
ftr-405	680	24	impose	impose	VERB
ftr-405	680	25	collection	collection	NOUN
ftr-405	680	26	responsibility	responsibility	NOUN
ftr-405	680	27	for	for	ADP
ftr-405	680	28	use	use	NOUN
ftr-405	680	29	taxes	taxis	NOUN
ftr-405	680	30	on	on	ADP
ftr-405	680	31	non	non	ADJ
ftr-405	680	32	-	-	ADJ
ftr-405	680	33	resident	resident	ADJ
ftr-405	680	34	vendors	vendor	NOUN
ftr-405	680	35	with	with	ADP
ftr-405	680	36	no	no	DET
ftr-405	680	37	substantial	substantial	ADJ
ftr-405	680	38	presence	presence	NOUN
ftr-405	680	39	in	in	ADP
ftr-405	680	40	the	the	DET
ftr-405	680	41	state	state	NOUN
ftr-405	680	42	)	)	PUNCT
ftr-405	680	43	,	,	PUNCT
ftr-405	680	44	supra	supra	PROPN
ftr-405	680	45	note	note	PROPN
ftr-405	680	46	21	21	NUM
ftr-405	680	47	,	,	PUNCT
ftr-405	680	48	discussed	discuss	VERB
ftr-405	680	49	infra	infra	NOUN
ftr-405	680	50	part	part	NOUN
ftr-405	680	51	iii	iii	X
ftr-405	680	52	d.	d.	PROPN
ftr-405	680	53	163	163	NUM
ftr-405	680	54	.	.	PUNCT
ftr-405	681	1	u.s	u.s	PROPN
ftr-405	681	2	.	.	PROPN
ftr-405	681	3	const	const	PROPN
ftr-405	681	4	.	.	PUNCT
ftr-405	681	5	art	art	NOUN
ftr-405	681	6	.	.	PUNCT
ftr-405	682	1	i	i	PRON
ftr-405	682	2	,	,	PUNCT
ftr-405	682	3	§	§	PROPN
ftr-405	682	4	2	2	NUM
ftr-405	682	5	,	,	PUNCT
ftr-405	682	6	cl	cl	NOUN
ftr-405	682	7	.	.	NOUN
ftr-405	682	8	3	3	NUM
ftr-405	682	9	provides	provide	VERB
ftr-405	682	10	in	in	ADP
ftr-405	682	11	part	part	NOUN
ftr-405	682	12	:	:	PUNCT
ftr-405	682	13	“	"	PUNCT
ftr-405	682	14	representatives	representative	NOUN
ftr-405	682	15	and	and	CCONJ
ftr-405	682	16	direct	direct	ADJ
ftr-405	682	17	taxes	taxis	NOUN
ftr-405	682	18	shall	shall	AUX
ftr-405	682	19	be	be	AUX
ftr-405	682	20	apportioned	apportion	VERB
ftr-405	682	21	among	among	ADP
ftr-405	682	22	the	the	DET
ftr-405	682	23	several	several	ADJ
ftr-405	682	24	states	state	NOUN
ftr-405	682	25	.	.	PUNCT
ftr-405	682	26	.	.	PUNCT
ftr-405	682	27	.	.	PUNCT
ftr-405	683	1	according	accord	VERB
ftr-405	683	2	to	to	ADP
ftr-405	683	3	their	their	PRON
ftr-405	683	4	respective	respective	ADJ
ftr-405	683	5	numbers	number	NOUN
ftr-405	683	6	.	.	PUNCT
ftr-405	683	7	.	.	PUNCT
ftr-405	683	8	.	.	PUNCT
ftr-405	684	1	.	.	PUNCT
ftr-405	684	2	”	"	PUNCT
ftr-405	685	1	or	or	CCONJ
ftr-405	685	2	earlier	early	ADV
ftr-405	685	3	.	.	PUNCT
ftr-405	686	1	of	of	ADP
ftr-405	686	2	the	the	DET
ftr-405	686	3	post-1940	post-1940	ADJ
ftr-405	686	4	decisions	decision	NOUN
ftr-405	686	5	,	,	PUNCT
ftr-405	686	6	fully	fully	ADV
ftr-405	686	7	one	one	NUM
ftr-405	686	8	-	-	PUNCT
ftr-405	686	9	third	third	NOUN
ftr-405	686	10	involve	involve	VERB
ftr-405	686	11	criminal155	criminal155	PROPN
ftr-405	686	12	matters	matter	NOUN
ftr-405	686	13	while	while	SCONJ
ftr-405	686	14	none	none	NOUN
ftr-405	686	15	of	of	ADP
ftr-405	686	16	the	the	DET
ftr-405	686	17	1940	1940	NUM
ftr-405	686	18	or	or	CCONJ
ftr-405	686	19	previous	previous	ADJ
ftr-405	686	20	decisions	decision	NOUN
ftr-405	686	21	resolves	resolve	VERB
ftr-405	686	22	a	a	DET
ftr-405	686	23	criminal	criminal	ADJ
ftr-405	686	24	issue	issue	NOUN
ftr-405	686	25	.	.	PUNCT
ftr-405	687	1	moreover	moreover	ADV
ftr-405	687	2	,	,	PUNCT
ftr-405	687	3	on	on	ADP
ftr-405	687	4	federal	federal	ADJ
ftr-405	687	5	questions	question	NOUN
ftr-405	687	6	,	,	PUNCT
ftr-405	687	7	decisions	decision	NOUN
ftr-405	687	8	predominantly	predominantly	ADV
ftr-405	687	9	have156	have156	PROPN
ftr-405	687	10	supported	support	VERB
ftr-405	687	11	the	the	DET
ftr-405	687	12	government	government	NOUN
ftr-405	687	13	’s	’s	PART
ftr-405	687	14	power	power	NOUN
ftr-405	687	15	to	to	PART
ftr-405	687	16	tax	tax	VERB
ftr-405	687	17	.	.	PUNCT
ftr-405	688	1	taxpayers	taxpayer	NOUN
ftr-405	688	2	have	have	AUX
ftr-405	688	3	won	win	VERB
ftr-405	688	4	in	in	ADP
ftr-405	688	5	the	the	DET
ftr-405	688	6	supreme	supreme	PROPN
ftr-405	688	7	court	court	PROPN
ftr-405	688	8	with	with	ADP
ftr-405	688	9	constitutional	constitutional	ADJ
ftr-405	688	10	arguments	argument	NOUN
ftr-405	688	11	in	in	ADP
ftr-405	688	12	only	only	ADV
ftr-405	688	13	slightly	slightly	ADV
ftr-405	688	14	more	more	ADJ
ftr-405	688	15	than	than	ADP
ftr-405	688	16	10	10	NUM
ftr-405	688	17	%	%	NOUN
ftr-405	688	18	of	of	ADP
ftr-405	688	19	the	the	DET
ftr-405	688	20	cases	case	NOUN
ftr-405	688	21	that	that	PRON
ftr-405	688	22	reached	reach	VERB
ftr-405	688	23	the	the	DET
ftr-405	688	24	supreme	supreme	PROPN
ftr-405	688	25	court	court	PROPN
ftr-405	688	26	(	(	PUNCT
ftr-405	688	27	including	include	VERB
ftr-405	688	28	the	the	DET
ftr-405	688	29	criminal	criminal	ADJ
ftr-405	688	30	cases).157	cases).157	NOUN
ftr-405	688	31	and	and	CCONJ
ftr-405	688	32	,	,	PUNCT
ftr-405	688	33	in	in	ADP
ftr-405	688	34	more	more	ADV
ftr-405	688	35	recent	recent	ADJ
ftr-405	688	36	years	year	NOUN
ftr-405	688	37	,	,	PUNCT
ftr-405	688	38	the	the	DET
ftr-405	688	39	supreme	supreme	PROPN
ftr-405	688	40	court	court	PROPN
ftr-405	688	41	has	have	AUX
ftr-405	688	42	overruled	overrule	VERB
ftr-405	688	43	or	or	CCONJ
ftr-405	688	44	limited	limit	VERB
ftr-405	688	45	its	its	PRON
ftr-405	688	46	early	early	ADJ
ftr-405	688	47	decisions	decision	NOUN
ftr-405	688	48	that	that	PRON
ftr-405	688	49	were	be	AUX
ftr-405	688	50	favorable	favorable	ADJ
ftr-405	688	51	to	to	ADP
ftr-405	688	52	the	the	DET
ftr-405	688	53	taxpayer	taxpayer	NOUN
ftr-405	688	54	.	.	PUNCT
ftr-405	689	1	for	for	ADP
ftr-405	689	2	example	example	NOUN
ftr-405	689	3	,	,	PUNCT
ftr-405	689	4	the	the	DET
ftr-405	689	5	court158	court158	PROPN
ftr-405	689	6	in	in	ADP
ftr-405	689	7	1988	1988	NUM
ftr-405	689	8	firmly	firmly	ADV
ftr-405	689	9	established	establish	VERB
ftr-405	689	10	the	the	DET
ftr-405	689	11	federal	federal	ADJ
ftr-405	689	12	government	government	NOUN
ftr-405	689	13	’s	’s	PART
ftr-405	689	14	power	power	NOUN
ftr-405	689	15	to	to	PART
ftr-405	689	16	tax	tax	VERB
ftr-405	689	17	interest	interest	NOUN
ftr-405	689	18	that	that	PRON
ftr-405	689	19	states	state	NOUN
ftr-405	689	20	pay	pay	VERB
ftr-405	689	21	on	on	ADP
ftr-405	689	22	their	their	PRON
ftr-405	689	23	indebtedness	indebtedness	NOUN
ftr-405	689	24	and	and	CCONJ
ftr-405	689	25	congress	congress	PROPN
ftr-405	689	26	’	'	PUNCT
ftr-405	689	27	power	power	NOUN
ftr-405	689	28	to	to	PART
ftr-405	689	29	limit	limit	VERB
ftr-405	689	30	the	the	DET
ftr-405	689	31	statutory159	statutory159	PROPN
ftr-405	689	32	exemption	exemption	NOUN
ftr-405	689	33	for	for	ADP
ftr-405	689	34	interest	interest	NOUN
ftr-405	689	35	on	on	ADP
ftr-405	689	36	state	state	NOUN
ftr-405	689	37	obligations	obligation	NOUN
ftr-405	689	38	.	.	PUNCT
ftr-405	690	1	taxpayers	taxpayer	NOUN
ftr-405	690	2	have	have	AUX
ftr-405	690	3	enjoyed	enjoy	VERB
ftr-405	690	4	greater160	greater160	PROPN
ftr-405	690	5	success	success	NOUN
ftr-405	690	6	in	in	ADP
ftr-405	690	7	asserting	assert	VERB
ftr-405	690	8	limitations	limitation	NOUN
ftr-405	690	9	on	on	ADP
ftr-405	690	10	a	a	DET
ftr-405	690	11	state	state	NOUN
ftr-405	690	12	’s	’s	PART
ftr-405	690	13	power	power	NOUN
ftr-405	690	14	to	to	PART
ftr-405	690	15	tax	tax	VERB
ftr-405	690	16	residents	resident	NOUN
ftr-405	690	17	and	and	CCONJ
ftr-405	690	18	nonresidents	nonresident	NOUN
ftr-405	690	19	differently	differently	ADV
ftr-405	690	20	and	and	CCONJ
ftr-405	690	21	on	on	ADP
ftr-405	690	22	transactions	transaction	NOUN
ftr-405	690	23	involving	involve	VERB
ftr-405	690	24	interstate	interstate	ADJ
ftr-405	690	25	commerce	commerce	NOUN
ftr-405	690	26	.	.	PUNCT
ftr-405	691	1	161	161	NUM
ftr-405	691	2	162	162	NUM
ftr-405	691	3	a.	a.	NOUN
ftr-405	691	4	miscellaneous	miscellaneous	NOUN
ftr-405	691	5	taxpayer	taxpayer	NOUN
ftr-405	691	6	successes	successe	VERB
ftr-405	691	7	the	the	DET
ftr-405	691	8	u.s	u.s	PROPN
ftr-405	691	9	.	.	PROPN
ftr-405	691	10	constitution	constitution	NOUN
ftr-405	691	11	requires	require	VERB
ftr-405	691	12	that	that	SCONJ
ftr-405	691	13	congress	congress	PROPN
ftr-405	691	14	apportion	apportion	VERB
ftr-405	691	15	direct	direct	ADJ
ftr-405	691	16	taxes	taxis	NOUN
ftr-405	691	17	among	among	ADP
ftr-405	691	18	the	the	DET
ftr-405	691	19	states	state	NOUN
ftr-405	691	20	.	.	PUNCT
ftr-405	692	1	the	the	DET
ftr-405	692	2	supreme	supreme	PROPN
ftr-405	692	3	court	court	PROPN
ftr-405	692	4	resolved	resolve	VERB
ftr-405	692	5	some	some	PRON
ftr-405	692	6	of	of	ADP
ftr-405	692	7	the	the	DET
ftr-405	692	8	uncertainty163	uncertainty163	PROPN
ftr-405	692	9	concerning	concern	VERB
ftr-405	692	10	the	the	DET
ftr-405	692	11	meaning	meaning	NOUN
ftr-405	692	12	of	of	ADP
ftr-405	692	13	a	a	DET
ftr-405	692	14	direct	direct	ADJ
ftr-405	692	15	tax	tax	NOUN
ftr-405	692	16	as	as	SCONJ
ftr-405	692	17	it	it	PRON
ftr-405	692	18	rejected	reject	VERB
ftr-405	692	19	an	an	DET
ftr-405	692	20	early	early	ADJ
ftr-405	692	21	income	income	NOUN
ftr-405	692	22	tax	tax	NOUN
ftr-405	692	23	283	283	NUM
ftr-405	692	24	horizontal	horizontal	ADJ
ftr-405	692	25	and	and	CCONJ
ftr-405	692	26	vertical	vertical	ADJ
ftr-405	692	27	equity	equity	NOUN
ftr-405	692	28	in	in	ADP
ftr-405	692	29	taxation	taxation	NOUN
ftr-405	693	1	[	[	X
ftr-405	693	2	vol.7:5	vol.7:5	PROPN
ftr-405	693	3	164	164	NUM
ftr-405	693	4	.	.	PUNCT
ftr-405	694	1	pollock	pollock	NOUN
ftr-405	694	2	v.	v.	ADP
ftr-405	694	3	farmers	farmer	NOUN
ftr-405	694	4	’	’	PART
ftr-405	694	5	loan	loan	NOUN
ftr-405	694	6	and	and	CCONJ
ftr-405	694	7	trust	trust	PROPN
ftr-405	694	8	co.	co.	PROPN
ftr-405	694	9	,	,	PUNCT
ftr-405	694	10	157	157	NUM
ftr-405	694	11	u.s	u.s	PROPN
ftr-405	694	12	.	.	PROPN
ftr-405	694	13	429	429	NUM
ftr-405	694	14	,	,	PUNCT
ftr-405	694	15	583	583	NUM
ftr-405	694	16	(	(	PUNCT
ftr-405	694	17	1895	1895	NUM
ftr-405	694	18	)	)	PUNCT
ftr-405	694	19	.	.	PUNCT
ftr-405	695	1	165	165	NUM
ftr-405	695	2	.	.	PUNCT
ftr-405	696	1	i	i	PRON
ftr-405	696	2	d.	d.	PROPN
ftr-405	696	3	at	at	ADP
ftr-405	696	4	583	583	NUM
ftr-405	696	5	.	.	PUNCT
ftr-405	697	1	166	166	NUM
ftr-405	697	2	.	.	PUNCT
ftr-405	698	1	pollock	pollock	NOUN
ftr-405	698	2	v.	v.	ADP
ftr-405	698	3	farmers	farmer	NOUN
ftr-405	698	4	’	’	PART
ftr-405	698	5	loan	loan	NOUN
ftr-405	698	6	and	and	CCONJ
ftr-405	698	7	trust	trust	PROPN
ftr-405	698	8	co.	co.	PROPN
ftr-405	698	9	,	,	PUNCT
ftr-405	698	10	158	158	NUM
ftr-405	698	11	u.s	u.s	PROPN
ftr-405	698	12	.	.	PROPN
ftr-405	698	13	601	601	NUM
ftr-405	698	14	,	,	PUNCT
ftr-405	698	15	622	622	NUM
ftr-405	698	16	(	(	PUNCT
ftr-405	698	17	1895	1895	NUM
ftr-405	698	18	)	)	PUNCT
ftr-405	698	19	.	.	PUNCT
ftr-405	699	1	167	167	NUM
ftr-405	699	2	.	.	PUNCT
ftr-405	700	1	i	i	PRON
ftr-405	700	2	d.	d.	PROPN
ftr-405	700	3	at	at	ADP
ftr-405	700	4	622	622	NUM
ftr-405	700	5	.	.	PUNCT
ftr-405	701	1	168	168	NUM
ftr-405	701	2	.	.	PUNCT
ftr-405	702	1	the	the	DET
ftr-405	702	2	16th	16th	ADJ
ftr-405	702	3	amendment	amendment	NOUN
ftr-405	702	4	reads	read	VERB
ftr-405	702	5	:	:	PUNCT
ftr-405	702	6	“	"	PUNCT
ftr-405	702	7	the	the	DET
ftr-405	702	8	congress	congress	PROPN
ftr-405	702	9	shall	shall	AUX
ftr-405	702	10	have	have	VERB
ftr-405	702	11	power	power	NOUN
ftr-405	702	12	to	to	PART
ftr-405	702	13	lay	lay	VERB
ftr-405	702	14	and	and	CCONJ
ftr-405	702	15	collect	collect	VERB
ftr-405	702	16	taxes	taxis	NOUN
ftr-405	702	17	on	on	ADP
ftr-405	702	18	incomes	income	NOUN
ftr-405	702	19	,	,	PUNCT
ftr-405	702	20	from	from	ADP
ftr-405	702	21	whatever	whatever	DET
ftr-405	702	22	source	source	NOUN
ftr-405	702	23	derived	derive	VERB
ftr-405	702	24	,	,	PUNCT
ftr-405	702	25	without	without	ADP
ftr-405	702	26	apportionment	apportionment	NOUN
ftr-405	702	27	among	among	ADP
ftr-405	702	28	the	the	DET
ftr-405	702	29	several	several	ADJ
ftr-405	702	30	states	state	NOUN
ftr-405	702	31	,	,	PUNCT
ftr-405	702	32	and	and	CCONJ
ftr-405	702	33	without	without	ADP
ftr-405	702	34	regard	regard	NOUN
ftr-405	702	35	to	to	ADP
ftr-405	702	36	any	any	DET
ftr-405	702	37	census	census	NOUN
ftr-405	702	38	or	or	CCONJ
ftr-405	702	39	enumeration	enumeration	NOUN
ftr-405	702	40	.	.	PUNCT
ftr-405	702	41	”	"	PUNCT
ftr-405	703	1	recently	recently	ADV
ftr-405	703	2	,	,	PUNCT
ftr-405	703	3	the	the	DET
ftr-405	703	4	subject	subject	NOUN
ftr-405	703	5	of	of	ADP
ftr-405	703	6	direct	direct	ADJ
ftr-405	703	7	taxes	taxis	NOUN
ftr-405	703	8	and	and	CCONJ
ftr-405	703	9	apportionment	apportionment	NOUN
ftr-405	703	10	has	have	AUX
ftr-405	703	11	reemerged	reemerge	VERB
ftr-405	703	12	and	and	CCONJ
ftr-405	703	13	led	lead	VERB
ftr-405	703	14	to	to	ADP
ftr-405	703	15	renewed	renew	VERB
ftr-405	703	16	debate	debate	NOUN
ftr-405	703	17	among	among	ADP
ftr-405	703	18	tax	tax	NOUN
ftr-405	703	19	commentators	commentator	NOUN
ftr-405	703	20	with	with	ADP
ftr-405	703	21	respect	respect	NOUN
ftr-405	703	22	to	to	ADP
ftr-405	703	23	proposals	proposal	NOUN
ftr-405	703	24	in	in	ADP
ftr-405	703	25	congress	congress	PROPN
ftr-405	703	26	and	and	CCONJ
ftr-405	703	27	among	among	ADP
ftr-405	703	28	tax	tax	NOUN
ftr-405	703	29	commentators	commentator	NOUN
ftr-405	703	30	advocating	advocate	VERB
ftr-405	703	31	national	national	ADJ
ftr-405	703	32	sales	sale	NOUN
ftr-405	703	33	taxes	taxis	NOUN
ftr-405	703	34	or	or	CCONJ
ftr-405	703	35	other	other	ADJ
ftr-405	703	36	consumption	consumption	NOUN
ftr-405	703	37	taxes	taxis	NOUN
ftr-405	703	38	.	.	PUNCT
ftr-405	704	1	one	one	NUM
ftr-405	704	2	commentator	commentator	NOUN
ftr-405	704	3	has	have	AUX
ftr-405	704	4	argued	argue	VERB
ftr-405	704	5	that	that	SCONJ
ftr-405	704	6	a	a	DET
ftr-405	704	7	consumption	consumption	NOUN
ftr-405	704	8	tax	tax	NOUN
ftr-405	704	9	or	or	CCONJ
ftr-405	704	10	value	value	NOUN
ftr-405	704	11	added	add	VERB
ftr-405	704	12	tax	tax	NOUN
ftr-405	704	13	might	might	AUX
ftr-405	704	14	violate	violate	VERB
ftr-405	704	15	the	the	DET
ftr-405	704	16	apportionment	apportionment	ADJ
ftr-405	704	17	requirement	requirement	NOUN
ftr-405	704	18	and	and	CCONJ
ftr-405	704	19	is	be	AUX
ftr-405	704	20	not	not	PART
ftr-405	704	21	covered	cover	VERB
ftr-405	704	22	by	by	ADP
ftr-405	704	23	the	the	DET
ftr-405	704	24	16th	16th	ADJ
ftr-405	704	25	amendment	amendment	NOUN
ftr-405	704	26	.	.	PUNCT
ftr-405	705	1	erik	erik	PROPN
ftr-405	705	2	m.	m.	PROPN
ftr-405	705	3	jensen	jensen	PROPN
ftr-405	705	4	,	,	PUNCT
ftr-405	705	5	the	the	DET
ftr-405	705	6	taxing	tax	VERB
ftr-405	705	7	power	power	NOUN
ftr-405	705	8	,	,	PUNCT
ftr-405	705	9	the	the	DET
ftr-405	705	10	16th	16th	ADJ
ftr-405	705	11	amendment	amendment	NOUN
ftr-405	705	12	,	,	PUNCT
ftr-405	705	13	and	and	CCONJ
ftr-405	705	14	the	the	DET
ftr-405	705	15	meaning	meaning	NOUN
ftr-405	705	16	of	of	ADP
ftr-405	705	17	“	"	PUNCT
ftr-405	705	18	incomes	income	NOUN
ftr-405	705	19	,	,	PUNCT
ftr-405	705	20	”	"	PUNCT
ftr-405	705	21	33	33	NUM
ftr-405	705	22	ariz	ariz	NOUN
ftr-405	705	23	.	.	PUNCT
ftr-405	706	1	st	st	PROPN
ftr-405	706	2	.	.	PROPN
ftr-405	706	3	l.	l.	PROPN
ftr-405	706	4	j.	j.	PROPN
ftr-405	706	5	1057	1057	NUM
ftr-405	706	6	(	(	PUNCT
ftr-405	706	7	2001	2001	NUM
ftr-405	706	8	)	)	PUNCT
ftr-405	706	9	.	.	PUNCT
ftr-405	707	1	another	another	DET
ftr-405	707	2	disagrees	disagree	VERB
ftr-405	707	3	and	and	CCONJ
ftr-405	707	4	insists	insist	VERB
ftr-405	707	5	that	that	SCONJ
ftr-405	707	6	the	the	DET
ftr-405	707	7	direct	direct	ADJ
ftr-405	707	8	tax	tax	NOUN
ftr-405	707	9	/	/	SYM
ftr-405	707	10	apportionment	apportionment	NOUN
ftr-405	707	11	restriction	restriction	NOUN
ftr-405	707	12	had	have	VERB
ftr-405	707	13	to	to	PART
ftr-405	707	14	do	do	VERB
ftr-405	707	15	with	with	ADP
ftr-405	707	16	slavery	slavery	NOUN
ftr-405	707	17	and	and	CCONJ
ftr-405	707	18	has	have	VERB
ftr-405	707	19	no	no	DET
ftr-405	707	20	continuing	continue	VERB
ftr-405	707	21	significance	significance	NOUN
ftr-405	707	22	.	.	PUNCT
ftr-405	708	1	calvin	calvin	PROPN
ftr-405	708	2	h.	h.	PROPN
ftr-405	708	3	johnson	johnson	PROPN
ftr-405	708	4	,	,	PUNCT
ftr-405	708	5	purging	purge	VERB
ftr-405	708	6	out	out	ADP
ftr-405	708	7	pollock	pollock	NOUN
ftr-405	708	8	:	:	PUNCT
ftr-405	708	9	the	the	DET
ftr-405	708	10	constitutionality	constitutionality	NOUN
ftr-405	708	11	of	of	ADP
ftr-405	708	12	federal	federal	ADJ
ftr-405	708	13	wealth	wealth	NOUN
ftr-405	708	14	or	or	CCONJ
ftr-405	708	15	sales	sale	NOUN
ftr-405	708	16	taxes	taxis	NOUN
ftr-405	708	17	,	,	PUNCT
ftr-405	708	18	tax	tax	NOUN
ftr-405	708	19	notes	note	NOUN
ftr-405	708	20	1723	1723	NUM
ftr-405	708	21	(	(	PUNCT
ftr-405	708	22	dec	dec	PROPN
ftr-405	708	23	.	.	PROPN
ftr-405	708	24	30	30	NUM
ftr-405	708	25	,	,	PUNCT
ftr-405	708	26	2002	2002	NUM
ftr-405	708	27	)	)	PUNCT
ftr-405	708	28	.	.	PUNCT
ftr-405	709	1	their	their	PRON
ftr-405	709	2	debate	debate	NOUN
ftr-405	709	3	continued	continue	VERB
ftr-405	709	4	further	far	ADV
ftr-405	709	5	in	in	ADP
ftr-405	709	6	tax	tax	NOUN
ftr-405	709	7	notes	note	NOUN
ftr-405	709	8	in	in	ADP
ftr-405	709	9	2003	2003	NUM
ftr-405	709	10	.	.	PUNCT
ftr-405	710	1	erik	erik	PROPN
ftr-405	710	2	m.	m.	PROPN
ftr-405	710	3	jensen	jensen	PROPN
ftr-405	710	4	,	,	PUNCT
ftr-405	710	5	the	the	DET
ftr-405	710	6	constitution	constitution	NOUN
ftr-405	710	7	matters	matter	VERB
ftr-405	710	8	in	in	ADP
ftr-405	710	9	taxation	taxation	NOUN
ftr-405	710	10	,	,	PUNCT
ftr-405	710	11	tax	tax	NOUN
ftr-405	710	12	notes	note	NOUN
ftr-405	710	13	821	821	NUM
ftr-405	710	14	(	(	PUNCT
ftr-405	710	15	aug	aug	PROPN
ftr-405	710	16	.	.	PROPN
ftr-405	710	17	11	11	NUM
ftr-405	710	18	,	,	PUNCT
ftr-405	710	19	2003	2003	NUM
ftr-405	710	20	)	)	PUNCT
ftr-405	710	21	;	;	PUNCT
ftr-405	711	1	calvin	calvin	PROPN
ftr-405	711	2	h.	h.	PROPN
ftr-405	711	3	johnson	johnson	PROPN
ftr-405	711	4	,	,	PUNCT
ftr-405	711	5	barbie	barbie	PROPN
ftr-405	711	6	dolls	doll	NOUN
ftr-405	711	7	in	in	ADP
ftr-405	711	8	the	the	DET
ftr-405	711	9	archeological	archeological	ADJ
ftr-405	711	10	dig	dig	NOUN
ftr-405	711	11	:	:	PUNCT
ftr-405	711	12	professor	professor	NOUN
ftr-405	711	13	johnson	johnson	PROPN
ftr-405	711	14	responds	respond	VERB
ftr-405	711	15	,	,	PUNCT
ftr-405	711	16	tax	tax	NOUN
ftr-405	711	17	notes	note	NOUN
ftr-405	711	18	832	832	NUM
ftr-405	711	19	(	(	PUNCT
ftr-405	711	20	aug	aug	PROPN
ftr-405	711	21	.	.	PROPN
ftr-405	711	22	11	11	NUM
ftr-405	711	23	,	,	PUNCT
ftr-405	711	24	2003	2003	NUM
ftr-405	711	25	)	)	PUNCT
ftr-405	711	26	.	.	PUNCT
ftr-405	712	1	more	more	ADV
ftr-405	712	2	recent	recent	ADJ
ftr-405	712	3	additions	addition	NOUN
ftr-405	712	4	to	to	ADP
ftr-405	712	5	this	this	DET
ftr-405	712	6	discussion	discussion	NOUN
ftr-405	712	7	include	include	VERB
ftr-405	712	8	erik	erik	PROPN
ftr-405	712	9	m.	m.	PROPN
ftr-405	712	10	jensen	jensen	PROPN
ftr-405	712	11	,	,	PUNCT
ftr-405	712	12	interpreting	interpret	VERB
ftr-405	712	13	the	the	DET
ftr-405	712	14	16th	16th	ADJ
ftr-405	712	15	amendment	amendment	NOUN
ftr-405	712	16	(	(	PUNCT
ftr-405	712	17	by	by	ADP
ftr-405	712	18	w	w	PROPN
ftr-405	712	19	ay	ay	NOUN
ftr-405	712	20	of	of	ADP
ftr-405	712	21	the	the	DET
ftr-405	712	22	direct	direct	ADJ
ftr-405	712	23	-	-	PUNCT
ftr-405	712	24	tax	tax	NOUN
ftr-405	712	25	clauses	clause	NOUN
ftr-405	712	26	)	)	PUNCT
ftr-405	712	27	,	,	PUNCT
ftr-405	712	28	21	21	NUM
ftr-405	712	29	const	const	NOUN
ftr-405	712	30	.	.	PUNCT
ftr-405	712	31	comm	comm	NOUN
ftr-405	712	32	.	.	PUNCT
ftr-405	713	1	355	355	NUM
ftr-405	713	2	(	(	PUNCT
ftr-405	713	3	2004	2004	NUM
ftr-405	713	4	)	)	PUNCT
ftr-405	713	5	;	;	PUNCT
ftr-405	714	1	erik	erik	PROPN
ftr-405	714	2	m.	m.	PROPN
ftr-405	714	3	jensen	jensen	PROPN
ftr-405	714	4	,	,	PUNCT
ftr-405	714	5	the	the	DET
ftr-405	714	6	taxing	tax	VERB
ftr-405	714	7	power	power	NOUN
ftr-405	714	8	:	:	PUNCT
ftr-405	714	9	a	a	DET
ftr-405	714	10	reference	reference	NOUN
ftr-405	714	11	guide	guide	NOUN
ftr-405	714	12	to	to	ADP
ftr-405	714	13	the	the	DET
ftr-405	714	14	united	united	PROPN
ftr-405	714	15	states	states	PROPN
ftr-405	714	16	constitution	constitution	PROPN
ftr-405	714	17	(	(	PUNCT
ftr-405	714	18	westport	westport	NOUN
ftr-405	714	19	,	,	PUNCT
ftr-405	714	20	2005	2005	NUM
ftr-405	714	21	)	)	PUNCT
ftr-405	714	22	;	;	PUNCT
ftr-405	714	23	calvin	calvin	PROPN
ftr-405	714	24	johnson	johnson	PROPN
ftr-405	714	25	,	,	PUNCT
ftr-405	714	26	righteous	righteous	ADJ
ftr-405	714	27	anger	anger	NOUN
ftr-405	714	28	of	of	ADP
ftr-405	714	29	the	the	DET
ftr-405	714	30	wicked	wicked	ADJ
ftr-405	714	31	states	state	NOUN
ftr-405	714	32	:	:	PUNCT
ftr-405	714	33	the	the	DET
ftr-405	714	34	meaning	meaning	NOUN
ftr-405	714	35	of	of	ADP
ftr-405	714	36	the	the	DET
ftr-405	714	37	founders	founder	NOUN
ftr-405	714	38	’	'	PUNCT
ftr-405	714	39	constitution	constitution	NOUN
ftr-405	714	40	(	(	PUNCT
ftr-405	714	41	cambridge	cambridge	PROPN
ftr-405	714	42	,	,	PUNCT
ftr-405	714	43	2005	2005	NUM
ftr-405	714	44	)	)	PUNCT
ftr-405	714	45	;	;	PUNCT
ftr-405	714	46	leo	leo	PROPN
ftr-405	714	47	p.	p.	PROPN
ftr-405	714	48	martinez	martinez	PROPN
ftr-405	714	49	,	,	PUNCT
ftr-405	714	50	the	the	DET
ftr-405	714	51	trouble	trouble	NOUN
ftr-405	714	52	with	with	ADP
ftr-405	714	53	taxes	taxis	NOUN
ftr-405	714	54	:	:	PUNCT
ftr-405	714	55	fairness	fairness	NOUN
ftr-405	714	56	,	,	PUNCT
ftr-405	714	57	tax	tax	NOUN
ftr-405	714	58	policy	policy	NOUN
ftr-405	714	59	,	,	PUNCT
ftr-405	714	60	and	and	CCONJ
ftr-405	714	61	the	the	DET
ftr-405	714	62	constitution	constitution	NOUN
ftr-405	714	63	,	,	PUNCT
ftr-405	714	64	31	31	NUM
ftr-405	714	65	hastings	hasting	NOUN
ftr-405	714	66	const	const	NOUN
ftr-405	714	67	.	.	PUNCT
ftr-405	715	1	l.q	l.q	NOUN
ftr-405	715	2	.	.	PROPN
ftr-405	715	3	413	413	NUM
ftr-405	715	4	,	,	PUNCT
ftr-405	715	5	413	413	NUM
ftr-405	715	6	-	-	SYM
ftr-405	715	7	446	446	NUM
ftr-405	715	8	(	(	PUNCT
ftr-405	715	9	2004	2004	NUM
ftr-405	715	10	)	)	PUNCT
ftr-405	715	11	.	.	PUNCT
ftr-405	716	1	unclear	unclear	ADJ
ftr-405	716	2	from	from	ADP
ftr-405	716	3	the	the	DET
ftr-405	716	4	language	language	NOUN
ftr-405	716	5	quoted	quote	VERB
ftr-405	716	6	earlier	early	ADV
ftr-405	716	7	in	in	ADP
ftr-405	716	8	note	note	NOUN
ftr-405	716	9	163	163	NUM
ftr-405	716	10	supra	supra	NOUN
ftr-405	716	11	is	be	AUX
ftr-405	716	12	whether	whether	SCONJ
ftr-405	716	13	a	a	DET
ftr-405	716	14	value	value	NOUN
ftr-405	716	15	added	add	VERB
ftr-405	716	16	tax	tax	NOUN
ftr-405	716	17	model	model	NOUN
ftr-405	716	18	of	of	ADP
ftr-405	716	19	the	the	DET
ftr-405	716	20	consumption	consumption	NOUN
ftr-405	716	21	tax	tax	NOUN
ftr-405	716	22	might	might	AUX
ftr-405	716	23	be	be	AUX
ftr-405	716	24	an	an	DET
ftr-405	716	25	indirect	indirect	ADJ
ftr-405	716	26	tax	tax	NOUN
ftr-405	716	27	and	and	CCONJ
ftr-405	716	28	not	not	PART
ftr-405	716	29	subject	subject	ADJ
ftr-405	716	30	to	to	ADP
ftr-405	716	31	apportionment	apportionment	NOUN
ftr-405	716	32	at	at	ADV
ftr-405	716	33	all	all	ADV
ftr-405	716	34	,	,	PUNCT
ftr-405	716	35	despite	despite	SCONJ
ftr-405	716	36	general	general	ADJ
ftr-405	716	37	acknowledgment	acknowledgment	NOUN
ftr-405	716	38	that	that	SCONJ
ftr-405	716	39	the	the	DET
ftr-405	716	40	burden	burden	NOUN
ftr-405	716	41	of	of	ADP
ftr-405	716	42	the	the	DET
ftr-405	716	43	tax	tax	NOUN
ftr-405	716	44	fall	fall	NOUN
ftr-405	716	45	upon	upon	SCONJ
ftr-405	716	46	the	the	DET
ftr-405	716	47	ultimate	ultimate	ADJ
ftr-405	716	48	consumer	consumer	NOUN
ftr-405	716	49	of	of	ADP
ftr-405	716	50	the	the	DET
ftr-405	716	51	goods	good	NOUN
ftr-405	716	52	or	or	CCONJ
ftr-405	716	53	services	service	NOUN
ftr-405	716	54	that	that	PRON
ftr-405	716	55	are	be	AUX
ftr-405	716	56	subject	subject	ADJ
ftr-405	716	57	to	to	ADP
ftr-405	716	58	the	the	DET
ftr-405	716	59	tax	tax	NOUN
ftr-405	716	60	,	,	PUNCT
ftr-405	716	61	so	so	ADV
ftr-405	716	62	long	long	ADV
ftr-405	716	63	as	as	SCONJ
ftr-405	716	64	its	its	PRON
ftr-405	716	65	rate	rate	NOUN
ftr-405	716	66	is	be	AUX
ftr-405	716	67	uniform	uniform	ADJ
ftr-405	716	68	throughout	throughout	ADP
ftr-405	716	69	the	the	DET
ftr-405	716	70	united	united	PROPN
ftr-405	716	71	states	states	PROPN
ftr-405	716	72	.	.	PUNCT
ftr-405	717	1	article	article	NOUN
ftr-405	717	2	i	i	PRON
ftr-405	717	3	,	,	PUNCT
ftr-405	717	4	§	§	PROPN
ftr-405	717	5	8	8	NUM
ftr-405	717	6	[	[	X
ftr-405	717	7	1	1	NUM
ftr-405	717	8	]	]	PUNCT
ftr-405	717	9	of	of	ADP
ftr-405	717	10	the	the	DET
ftr-405	717	11	u.s	u.s	PROPN
ftr-405	717	12	.	.	PROPN
ftr-405	717	13	constitution	constitution	NOUN
ftr-405	717	14	grants	grant	NOUN
ftr-405	717	15	to	to	AUX
ftr-405	717	16	congress	congress	VERB
ftr-405	717	17	the	the	DET
ftr-405	717	18	power	power	NOUN
ftr-405	717	19	to	to	PART
ftr-405	717	20	tax	tax	VERB
ftr-405	717	21	“	"	PUNCT
ftr-405	717	22	but	but	CCONJ
ftr-405	717	23	all	all	DET
ftr-405	717	24	duties	duty	NOUN
ftr-405	717	25	,	,	PUNCT
ftr-405	717	26	imposts	impost	NOUN
ftr-405	717	27	and	and	CCONJ
ftr-405	717	28	excises	excise	NOUN
ftr-405	717	29	shall	shall	AUX
ftr-405	717	30	be	be	AUX
ftr-405	717	31	uniform	uniform	ADJ
ftr-405	717	32	throughout	throughout	ADP
ftr-405	717	33	the	the	DET
ftr-405	717	34	united	united	PROPN
ftr-405	717	35	states	states	PROPN
ftr-405	717	36	;	;	PUNCT
ftr-405	717	37	.	.	PUNCT
ftr-405	717	38	.	.	PUNCT
ftr-405	717	39	.	.	PUNCT
ftr-405	717	40	.	.	PUNCT
ftr-405	717	41	”	"	PUNCT
ftr-405	718	1	other	other	ADJ
ftr-405	718	2	consumption	consumption	NOUN
ftr-405	718	3	tax	tax	NOUN
ftr-405	718	4	models	model	NOUN
ftr-405	718	5	tax	tax	NOUN
ftr-405	718	6	income	income	NOUN
ftr-405	719	1	but	but	CCONJ
ftr-405	719	2	defer	defer	VERB
ftr-405	719	3	the	the	DET
ftr-405	719	4	imposition	imposition	NOUN
ftr-405	719	5	of	of	ADP
ftr-405	719	6	any	any	DET
ftr-405	719	7	tax	tax	NOUN
ftr-405	719	8	when	when	SCONJ
ftr-405	719	9	the	the	DET
ftr-405	719	10	taxpayer	taxpayer	NOUN
ftr-405	719	11	invests	invest	NOUN
ftr-405	719	12	,	,	PUNCT
ftr-405	719	13	rather	rather	ADV
ftr-405	719	14	than	than	ADP
ftr-405	719	15	consumes	consume	NOUN
ftr-405	719	16	,	,	PUNCT
ftr-405	719	17	the	the	DET
ftr-405	719	18	income	income	NOUN
ftr-405	719	19	.	.	PUNCT
ftr-405	720	1	supra	supra	PROPN
ftr-405	720	2	note	note	VERB
ftr-405	720	3	50	50	NUM
ftr-405	720	4	(	(	PUNCT
ftr-405	720	5	discussing	discuss	VERB
ftr-405	720	6	the	the	DET
ftr-405	720	7	distinction	distinction	NOUN
ftr-405	720	8	between	between	ADP
ftr-405	720	9	direct	direct	ADJ
ftr-405	720	10	and	and	CCONJ
ftr-405	720	11	indirect	indirect	ADJ
ftr-405	720	12	taxes	taxis	NOUN
ftr-405	720	13	)	)	PUNCT
ftr-405	720	14	.	.	PUNCT
ftr-405	721	1	insofar	insofar	ADV
ftr-405	721	2	as	as	SCONJ
ftr-405	721	3	it	it	PRON
ftr-405	721	4	taxed	tax	VERB
ftr-405	721	5	income	income	NOUN
ftr-405	721	6	from	from	ADP
ftr-405	721	7	real	real	ADJ
ftr-405	721	8	property	property	NOUN
ftr-405	721	9	.	.	PUNCT
ftr-405	722	1	the	the	DET
ftr-405	722	2	court	court	NOUN
ftr-405	722	3	held	hold	VERB
ftr-405	722	4	that	that	SCONJ
ftr-405	722	5	a	a	DET
ftr-405	722	6	tax	tax	NOUN
ftr-405	722	7	on164	on164	NOUN
ftr-405	722	8	real	real	ADJ
ftr-405	722	9	property	property	NOUN
ftr-405	722	10	certainly	certainly	ADV
ftr-405	722	11	was	be	AUX
ftr-405	722	12	a	a	DET
ftr-405	722	13	direct	direct	ADJ
ftr-405	722	14	tax	tax	NOUN
ftr-405	722	15	and	and	CCONJ
ftr-405	722	16	concluded	conclude	VERB
ftr-405	722	17	that	that	SCONJ
ftr-405	722	18	a	a	DET
ftr-405	722	19	tax	tax	NOUN
ftr-405	722	20	on	on	ADP
ftr-405	722	21	the	the	DET
ftr-405	722	22	income	income	NOUN
ftr-405	722	23	from	from	ADP
ftr-405	722	24	real	real	ADJ
ftr-405	722	25	property	property	NOUN
ftr-405	722	26	was	be	AUX
ftr-405	722	27	the	the	DET
ftr-405	722	28	same	same	ADJ
ftr-405	722	29	as	as	ADP
ftr-405	722	30	a	a	DET
ftr-405	722	31	tax	tax	NOUN
ftr-405	722	32	on	on	ADP
ftr-405	722	33	the	the	DET
ftr-405	722	34	property	property	NOUN
ftr-405	722	35	itself	itself	PRON
ftr-405	722	36	.	.	PUNCT
ftr-405	723	1	therefore	therefore	ADV
ftr-405	723	2	,	,	PUNCT
ftr-405	723	3	it	it	PRON
ftr-405	723	4	was	be	AUX
ftr-405	723	5	a	a	DET
ftr-405	723	6	direct	direct	ADJ
ftr-405	723	7	tax	tax	NOUN
ftr-405	723	8	requiring	require	VERB
ftr-405	723	9	apportionment	apportionment	NOUN
ftr-405	723	10	.	.	PUNCT
ftr-405	724	1	on	on	ADP
ftr-405	724	2	rehearing	rehear	VERB
ftr-405	724	3	,	,	PUNCT
ftr-405	724	4	the165	the165	ADJ
ftr-405	724	5	court	court	NOUN
ftr-405	724	6	extended	extend	VERB
ftr-405	724	7	its	its	PRON
ftr-405	724	8	holding	holding	NOUN
ftr-405	724	9	to	to	PART
ftr-405	724	10	income	income	VERB
ftr-405	724	11	from	from	ADP
ftr-405	724	12	personal	personal	ADJ
ftr-405	724	13	property	property	NOUN
ftr-405	724	14	.	.	PUNCT
ftr-405	725	1	taxing	tax	VERB
ftr-405	725	2	that166	that166	PROPN
ftr-405	725	3	income	income	NOUN
ftr-405	725	4	also	also	ADV
ftr-405	725	5	was	be	AUX
ftr-405	725	6	a	a	DET
ftr-405	725	7	direct	direct	ADJ
ftr-405	725	8	tax	tax	NOUN
ftr-405	725	9	that	that	PRON
ftr-405	725	10	,	,	PUNCT
ftr-405	725	11	absent	absent	ADJ
ftr-405	725	12	apportionment	apportionment	NOUN
ftr-405	725	13	by	by	ADP
ftr-405	725	14	population	population	NOUN
ftr-405	725	15	,	,	PUNCT
ftr-405	725	16	the	the	DET
ftr-405	725	17	constitution	constitution	NOUN
ftr-405	725	18	prohibited	prohibit	VERB
ftr-405	725	19	.	.	PUNCT
ftr-405	726	1	however	however	ADV
ftr-405	726	2	,	,	PUNCT
ftr-405	726	3	the	the	DET
ftr-405	726	4	enactment	enactment	NOUN
ftr-405	726	5	of	of	ADP
ftr-405	726	6	the	the	DET
ftr-405	726	7	16th	16th	ADJ
ftr-405	726	8	amendment167	amendment167	PROPN
ftr-405	726	9	in	in	ADP
ftr-405	726	10	1913	1913	NUM
ftr-405	726	11	removed	remove	VERB
ftr-405	726	12	the	the	DET
ftr-405	726	13	apportionment	apportionment	ADJ
ftr-405	726	14	barrier	barrier	NOUN
ftr-405	726	15	to	to	ADP
ftr-405	726	16	the	the	DET
ftr-405	726	17	income	income	NOUN
ftr-405	726	18	tax	tax	NOUN
ftr-405	726	19	.	.	PUNCT
ftr-405	727	1	168	168	NUM
ftr-405	727	2	2006	2006	NUM
ftr-405	727	3	]	]	PUNCT
ftr-405	727	4	florida	florida	PROPN
ftr-405	727	5	tax	tax	PROPN
ftr-405	727	6	review	review	NOUN
ftr-405	727	7	284	284	NUM
ftr-405	727	8	169	169	NUM
ftr-405	727	9	.	.	PUNCT
ftr-405	728	1	252	252	NUM
ftr-405	728	2	us	we	PRON
ftr-405	728	3	189	189	NUM
ftr-405	728	4	(	(	PUNCT
ftr-405	728	5	1920	1920	NUM
ftr-405	728	6	)	)	PUNCT
ftr-405	728	7	.	.	PUNCT
ftr-405	729	1	for	for	ADP
ftr-405	729	2	an	an	DET
ftr-405	729	3	extensive	extensive	ADJ
ftr-405	729	4	discussion	discussion	NOUN
ftr-405	729	5	of	of	ADP
ftr-405	729	6	macomber	macomber	PROPN
ftr-405	729	7	and	and	CCONJ
ftr-405	729	8	the	the	DET
ftr-405	729	9	constitution	constitution	NOUN
ftr-405	729	10	,	,	PUNCT
ftr-405	729	11	see	see	VERB
ftr-405	729	12	henry	henry	PROPN
ftr-405	729	13	m.	m.	PROPN
ftr-405	729	14	ordower	ordower	PROPN
ftr-405	729	15	,	,	PUNCT
ftr-405	729	16	revisiting	revisit	VERB
ftr-405	729	17	realization	realization	NOUN
ftr-405	729	18	–	–	PUNCT
ftr-405	729	19	accretion	accretion	NOUN
ftr-405	729	20	taxation	taxation	NOUN
ftr-405	729	21	,	,	PUNCT
ftr-405	729	22	the	the	DET
ftr-405	729	23	constitution	constitution	NOUN
ftr-405	729	24	,	,	PUNCT
ftr-405	729	25	macomber	macomber	PROPN
ftr-405	729	26	,	,	PUNCT
ftr-405	729	27	and	and	CCONJ
ftr-405	729	28	mark	mark	VERB
ftr-405	729	29	to	to	ADP
ftr-405	729	30	market	market	NOUN
ftr-405	729	31	,	,	PUNCT
ftr-405	729	32	13	13	NUM
ftr-405	729	33	va	va	NOUN
ftr-405	729	34	.	.	PUNCT
ftr-405	730	1	tax	tax	PROPN
ftr-405	730	2	rev	rev	PROPN
ftr-405	730	3	.	.	PROPN
ftr-405	730	4	1	1	NUM
ftr-405	730	5	(	(	PUNCT
ftr-405	730	6	1993	1993	NUM
ftr-405	730	7	)	)	PUNCT
ftr-405	730	8	.	.	PUNCT
ftr-405	731	1	170	170	NUM
ftr-405	731	2	.	.	PUNCT
ftr-405	732	1	i	i	PRON
ftr-405	732	2	d.	d.	PROPN
ftr-405	732	3	in	in	ADP
ftr-405	732	4	macomber	macomber	PROPN
ftr-405	732	5	,	,	PUNCT
ftr-405	732	6	a	a	DET
ftr-405	732	7	corporation	corporation	NOUN
ftr-405	732	8	distributed	distribute	VERB
ftr-405	732	9	a	a	DET
ftr-405	732	10	stock	stock	NOUN
ftr-405	732	11	dividend	dividend	NOUN
ftr-405	732	12	to	to	ADP
ftr-405	732	13	all	all	DET
ftr-405	732	14	common	common	ADJ
ftr-405	732	15	shareholders	shareholder	NOUN
ftr-405	732	16	of	of	ADP
ftr-405	732	17	record	record	NOUN
ftr-405	732	18	in	in	ADP
ftr-405	732	19	the	the	DET
ftr-405	732	20	corporation	corporation	NOUN
ftr-405	732	21	,	,	PUNCT
ftr-405	732	22	so	so	SCONJ
ftr-405	732	23	that	that	SCONJ
ftr-405	732	24	each	each	DET
ftr-405	732	25	shareholder	shareholder	NOUN
ftr-405	732	26	’s	’s	PART
ftr-405	732	27	voting	voting	NOUN
ftr-405	732	28	and	and	CCONJ
ftr-405	732	29	participation	participation	NOUN
ftr-405	732	30	rights	right	NOUN
ftr-405	732	31	remained	remain	VERB
ftr-405	732	32	unchanged	unchanged	ADJ
ftr-405	732	33	despite	despite	SCONJ
ftr-405	732	34	the	the	DET
ftr-405	732	35	stock	stock	NOUN
ftr-405	732	36	dividend	dividend	NOUN
ftr-405	732	37	.	.	PUNCT
ftr-405	733	1	the	the	DET
ftr-405	733	2	shareholders	shareholder	NOUN
ftr-405	733	3	received	receive	VERB
ftr-405	733	4	no	no	DET
ftr-405	733	5	cash	cash	NOUN
ftr-405	733	6	or	or	CCONJ
ftr-405	733	7	other	other	ADJ
ftr-405	733	8	property	property	NOUN
ftr-405	733	9	.	.	PUNCT
ftr-405	734	1	the	the	DET
ftr-405	734	2	court	court	NOUN
ftr-405	734	3	viewed	view	VERB
ftr-405	734	4	taxing	tax	VERB
ftr-405	734	5	the	the	DET
ftr-405	734	6	distribution	distribution	NOUN
ftr-405	734	7	as	as	ADP
ftr-405	734	8	taxing	tax	VERB
ftr-405	734	9	unrealized	unrealized	ADJ
ftr-405	734	10	appreciation	appreciation	NOUN
ftr-405	734	11	in	in	ADP
ftr-405	734	12	the	the	DET
ftr-405	734	13	value	value	NOUN
ftr-405	734	14	of	of	ADP
ftr-405	734	15	the	the	DET
ftr-405	734	16	shares	share	NOUN
ftr-405	734	17	.	.	PUNCT
ftr-405	735	1	i	i	PRON
ftr-405	735	2	d.	d.	PROPN
ftr-405	735	3	171	171	NUM
ftr-405	735	4	.	.	PUNCT
ftr-405	736	1	i	i	PRON
ftr-405	736	2	d.	d.	PROPN
ftr-405	736	3	172	172	NUM
ftr-405	736	4	.	.	PUNCT
ftr-405	737	1	koshland	koshland	PROPN
ftr-405	737	2	v.	v.	ADP
ftr-405	737	3	helvering	helvering	PROPN
ftr-405	737	4	,	,	PUNCT
ftr-405	737	5	298	298	NUM
ftr-405	737	6	u.s	u.s	PROPN
ftr-405	737	7	.	.	PROPN
ftr-405	737	8	441	441	NUM
ftr-405	737	9	(	(	PUNCT
ftr-405	737	10	1936	1936	NUM
ftr-405	737	11	)	)	PUNCT
ftr-405	737	12	(	(	PUNCT
ftr-405	737	13	holding	hold	VERB
ftr-405	737	14	a	a	DET
ftr-405	737	15	dividend	dividend	NOUN
ftr-405	737	16	of	of	ADP
ftr-405	737	17	common	common	ADJ
ftr-405	737	18	stock	stock	NOUN
ftr-405	737	19	on	on	ADP
ftr-405	737	20	preferred	prefer	VERB
ftr-405	737	21	to	to	PART
ftr-405	737	22	be	be	AUX
ftr-405	737	23	taxable	taxable	ADJ
ftr-405	737	24	)	)	PUNCT
ftr-405	737	25	;	;	PUNCT
ftr-405	737	26	helvering	helvere	VERB
ftr-405	737	27	v.	v.	ADP
ftr-405	737	28	gowran	gowran	NOUN
ftr-405	737	29	,	,	PUNCT
ftr-405	737	30	302	302	NUM
ftr-405	737	31	u.s	u.s	PROPN
ftr-405	737	32	.	.	PROPN
ftr-405	737	33	238	238	NUM
ftr-405	737	34	(	(	PUNCT
ftr-405	737	35	1937	1937	NUM
ftr-405	737	36	)	)	PUNCT
ftr-405	737	37	,	,	PUNCT
ftr-405	737	38	reh’g	reh’g	NOUN
ftr-405	737	39	.	.	PROPN
ftr-405	737	40	denied	deny	VERB
ftr-405	737	41	,	,	PUNCT
ftr-405	737	42	302	302	NUM
ftr-405	737	43	u.s	u.s	PROPN
ftr-405	737	44	.	.	PROPN
ftr-405	737	45	781	781	NUM
ftr-405	737	46	(	(	PUNCT
ftr-405	737	47	1938	1938	NUM
ftr-405	737	48	)	)	PUNCT
ftr-405	737	49	(	(	PUNCT
ftr-405	737	50	holding	hold	VERB
ftr-405	737	51	a	a	DET
ftr-405	737	52	distribution	distribution	NOUN
ftr-405	737	53	of	of	ADP
ftr-405	737	54	preferred	preferred	ADJ
ftr-405	737	55	shares	share	NOUN
ftr-405	737	56	on	on	ADP
ftr-405	737	57	common	common	ADJ
ftr-405	737	58	where	where	SCONJ
ftr-405	737	59	preferred	preferred	ADJ
ftr-405	737	60	shares	share	NOUN
ftr-405	737	61	were	be	AUX
ftr-405	737	62	already	already	ADV
ftr-405	737	63	outstanding	outstanding	ADJ
ftr-405	737	64	to	to	PART
ftr-405	737	65	be	be	AUX
ftr-405	737	66	taxable	taxable	ADJ
ftr-405	737	67	)	)	PUNCT
ftr-405	737	68	.	.	PUNCT
ftr-405	738	1	173	173	NUM
ftr-405	738	2	.	.	PUNCT
ftr-405	738	3	irc	irc	PROPN
ftr-405	738	4	§	§	PROPN
ftr-405	738	5	1256	1256	NUM
ftr-405	738	6	.	.	PUNCT
ftr-405	739	1	174	174	NUM
ftr-405	739	2	.	.	PUNCT
ftr-405	740	1	irc	irc	PROPN
ftr-405	740	2	§	§	PROPN
ftr-405	740	3	475	475	NUM
ftr-405	740	4	.	.	PUNCT
ftr-405	740	5	175	175	NUM
ftr-405	740	6	.	.	PUNCT
ftr-405	741	1	see	see	VERB
ftr-405	741	2	,	,	PUNCT
ftr-405	741	3	stanley	stanley	PROPN
ftr-405	741	4	s.	s.	PROPN
ftr-405	741	5	surrey	surrey	PROPN
ftr-405	741	6	,	,	PUNCT
ftr-405	741	7	the	the	DET
ftr-405	741	8	supreme	supreme	PROPN
ftr-405	741	9	court	court	PROPN
ftr-405	741	10	and	and	CCONJ
ftr-405	741	11	the	the	DET
ftr-405	741	12	federal	federal	ADJ
ftr-405	741	13	income	income	NOUN
ftr-405	741	14	tax	tax	NOUN
ftr-405	741	15	:	:	PUNCT
ftr-405	741	16	some	some	DET
ftr-405	741	17	implications	implication	NOUN
ftr-405	741	18	of	of	ADP
ftr-405	741	19	the	the	DET
ftr-405	741	20	recent	recent	ADJ
ftr-405	741	21	decisions	decision	NOUN
ftr-405	741	22	,	,	PUNCT
ftr-405	741	23	35	35	NUM
ftr-405	741	24	ill	ill	ADJ
ftr-405	741	25	.	.	PUNCT
ftr-405	742	1	l.	l.	PROPN
ftr-405	742	2	rev	rev	PROPN
ftr-405	742	3	.	.	PUNCT
ftr-405	743	1	nw	nw	PROPN
ftr-405	743	2	.	.	PUNCT
ftr-405	743	3	u.	u.	PROPN
ftr-405	743	4	779	779	NUM
ftr-405	743	5	(	(	PUNCT
ftr-405	743	6	1941	1941	NUM
ftr-405	743	7	)	)	PUNCT
ftr-405	743	8	;	;	PUNCT
ftr-405	744	1	deborah	deborah	PROPN
ftr-405	744	2	h.	h.	PROPN
ftr-405	744	3	schenk	schenk	PROPN
ftr-405	744	4	,	,	PUNCT
ftr-405	744	5	a	a	DET
ftr-405	744	6	positive	positive	ADJ
ftr-405	744	7	account	account	NOUN
ftr-405	744	8	of	of	ADP
ftr-405	744	9	the	the	DET
ftr-405	744	10	realization	realization	NOUN
ftr-405	744	11	rule	rule	NOUN
ftr-405	744	12	,	,	PUNCT
ftr-405	744	13	57	57	NUM
ftr-405	744	14	tax	tax	NOUN
ftr-405	744	15	l.	l.	PROPN
ftr-405	744	16	rev	rev	PROPN
ftr-405	744	17	.	.	PROPN
ftr-405	744	18	355	355	NUM
ftr-405	744	19	(	(	PUNCT
ftr-405	744	20	2004	2004	NUM
ftr-405	744	21	)	)	PUNCT
ftr-405	744	22	(	(	PUNCT
ftr-405	744	23	arguing	argue	VERB
ftr-405	744	24	that	that	SCONJ
ftr-405	744	25	a	a	DET
ftr-405	744	26	realization	realization	NOUN
ftr-405	744	27	based	base	VERB
ftr-405	744	28	tax	tax	NOUN
ftr-405	744	29	system	system	NOUN
ftr-405	744	30	makes	make	VERB
ftr-405	744	31	sense	sense	NOUN
ftr-405	744	32	,	,	PUNCT
ftr-405	744	33	but	but	CCONJ
ftr-405	744	34	rejecting	reject	VERB
ftr-405	744	35	any	any	DET
ftr-405	744	36	constitutional	constitutional	ADJ
ftr-405	744	37	realization	realization	NOUN
ftr-405	744	38	requirement	requirement	NOUN
ftr-405	744	39	;	;	PUNCT
ftr-405	744	40	however	however	ADV
ftr-405	744	41	,	,	PUNCT
ftr-405	744	42	missing	miss	VERB
ftr-405	744	43	absence	absence	NOUN
ftr-405	744	44	of	of	ADP
ftr-405	744	45	evidence	evidence	NOUN
ftr-405	744	46	of	of	ADP
ftr-405	744	47	change	change	NOUN
ftr-405	744	48	in	in	ADP
ftr-405	744	49	the	the	DET
ftr-405	744	50	supreme	supreme	PROPN
ftr-405	744	51	court	court	PROPN
ftr-405	744	52	’s	’s	PART
ftr-405	744	53	view	view	NOUN
ftr-405	744	54	of	of	ADP
ftr-405	744	55	the	the	DET
ftr-405	744	56	issue	issue	NOUN
ftr-405	744	57	since	since	SCONJ
ftr-405	744	58	macomber	macomber	PROPN
ftr-405	744	59	)	)	PUNCT
ftr-405	744	60	but	but	CCONJ
ftr-405	744	61	see	see	VERB
ftr-405	744	62	ordower	ordower	NOUN
ftr-405	744	63	,	,	PUNCT
ftr-405	744	64	revisiting	revisit	VERB
ftr-405	744	65	realization	realization	NOUN
ftr-405	744	66	,	,	PUNCT
ftr-405	744	67	supra	supra	PROPN
ftr-405	744	68	note	note	NOUN
ftr-405	744	69	169	169	NUM
ftr-405	744	70	.	.	PUNCT
ftr-405	745	1	in	in	ADP
ftr-405	745	2	an	an	DET
ftr-405	745	3	early	early	ADJ
ftr-405	745	4	post-16th	post-16th	ADJ
ftr-405	745	5	amendment	amendment	NOUN
ftr-405	745	6	decision	decision	NOUN
ftr-405	745	7	,	,	PUNCT
ftr-405	745	8	the	the	DET
ftr-405	745	9	definition	definition	NOUN
ftr-405	745	10	of	of	ADP
ftr-405	745	11	income	income	NOUN
ftr-405	745	12	confronted	confront	VERB
ftr-405	745	13	the	the	DET
ftr-405	745	14	supreme	supreme	PROPN
ftr-405	745	15	court	court	PROPN
ftr-405	745	16	.	.	PUNCT
ftr-405	746	1	in	in	ADP
ftr-405	746	2	eisner	eisner	PROPN
ftr-405	746	3	v.	v.	PROPN
ftr-405	746	4	macomber	macomber	PROPN
ftr-405	746	5	,	,	PUNCT
ftr-405	746	6	a	a	DET
ftr-405	746	7	taxpayer169	taxpayer169	PROPN
ftr-405	746	8	successfully	successfully	ADV
ftr-405	746	9	challenged	challenge	VERB
ftr-405	746	10	imposition	imposition	NOUN
ftr-405	746	11	of	of	ADP
ftr-405	746	12	an	an	DET
ftr-405	746	13	income	income	NOUN
ftr-405	746	14	tax	tax	NOUN
ftr-405	746	15	on	on	ADP
ftr-405	746	16	corporate	corporate	ADJ
ftr-405	746	17	dividends	dividend	NOUN
ftr-405	746	18	payable	payable	ADJ
ftr-405	746	19	in	in	ADP
ftr-405	746	20	the	the	DET
ftr-405	746	21	corporation	corporation	NOUN
ftr-405	746	22	’s	’s	PART
ftr-405	746	23	own	own	ADJ
ftr-405	746	24	shares	share	NOUN
ftr-405	746	25	–	–	PUNCT
ftr-405	746	26	so	so	ADV
ftr-405	746	27	-	-	PUNCT
ftr-405	746	28	called	call	VERB
ftr-405	746	29	“	"	PUNCT
ftr-405	746	30	stock	stock	NOUN
ftr-405	746	31	dividends	dividend	NOUN
ftr-405	746	32	.	.	PUNCT
ftr-405	746	33	”	"	PUNCT
ftr-405	747	1	congress	congress	PROPN
ftr-405	747	2	expressly	expressly	ADV
ftr-405	747	3	included	include	VERB
ftr-405	747	4	stock	stock	NOUN
ftr-405	747	5	dividends	dividend	NOUN
ftr-405	747	6	in	in	ADP
ftr-405	747	7	the	the	DET
ftr-405	747	8	tax	tax	NOUN
ftr-405	747	9	base	base	NOUN
ftr-405	747	10	for	for	ADP
ftr-405	747	11	the	the	DET
ftr-405	747	12	income	income	NOUN
ftr-405	747	13	tax	tax	NOUN
ftr-405	747	14	,	,	PUNCT
ftr-405	747	15	but	but	CCONJ
ftr-405	747	16	the	the	DET
ftr-405	747	17	court	court	NOUN
ftr-405	747	18	held	hold	VERB
ftr-405	747	19	that	that	SCONJ
ftr-405	747	20	the	the	DET
ftr-405	747	21	16th	16th	ADJ
ftr-405	747	22	amendment	amendment	NOUN
ftr-405	747	23	did	do	AUX
ftr-405	747	24	not	not	PART
ftr-405	747	25	empower	empower	VERB
ftr-405	747	26	congress	congress	PROPN
ftr-405	747	27	to	to	PART
ftr-405	747	28	tax	tax	NOUN
ftr-405	747	29	appreciation	appreciation	NOUN
ftr-405	747	30	in	in	ADP
ftr-405	747	31	the	the	DET
ftr-405	747	32	value	value	NOUN
ftr-405	747	33	of	of	ADP
ftr-405	747	34	the	the	DET
ftr-405	747	35	taxpayer	taxpayer	NOUN
ftr-405	747	36	’s	’s	PART
ftr-405	747	37	property	property	NOUN
ftr-405	747	38	before	before	SCONJ
ftr-405	747	39	the	the	DET
ftr-405	747	40	taxpayer	taxpayer	NOUN
ftr-405	747	41	’s	’s	PART
ftr-405	747	42	relationship	relationship	NOUN
ftr-405	747	43	to	to	ADP
ftr-405	747	44	the	the	DET
ftr-405	747	45	property	property	NOUN
ftr-405	747	46	changed	change	VERB
ftr-405	747	47	.	.	PUNCT
ftr-405	748	1	it	it	PRON
ftr-405	748	2	is	be	AUX
ftr-405	748	3	the	the	DET
ftr-405	748	4	change	change	NOUN
ftr-405	748	5	in	in	ADP
ftr-405	748	6	the170	the170	PROPN
ftr-405	748	7	taxpayer	taxpayer	PROPN
ftr-405	748	8	’s	’s	PART
ftr-405	748	9	relationship	relationship	NOUN
ftr-405	748	10	to	to	ADP
ftr-405	748	11	the	the	DET
ftr-405	748	12	property	property	NOUN
ftr-405	748	13	that	that	PRON
ftr-405	748	14	generates	generate	VERB
ftr-405	748	15	the	the	DET
ftr-405	748	16	taxable	taxable	ADJ
ftr-405	748	17	event	event	NOUN
ftr-405	748	18	.	.	PUNCT
ftr-405	749	1	when	when	SCONJ
ftr-405	749	2	the	the	DET
ftr-405	749	3	taxpayer	taxpayer	NOUN
ftr-405	749	4	sells	sell	VERB
ftr-405	749	5	or	or	CCONJ
ftr-405	749	6	exchanges	exchange	NOUN
ftr-405	749	7	the	the	DET
ftr-405	749	8	appreciated	appreciated	ADJ
ftr-405	749	9	property	property	NOUN
ftr-405	749	10	,	,	PUNCT
ftr-405	749	11	the	the	DET
ftr-405	749	12	taxpayer	taxpayer	NOUN
ftr-405	749	13	’s	’s	PART
ftr-405	749	14	relationship	relationship	NOUN
ftr-405	749	15	to	to	ADP
ftr-405	749	16	the	the	DET
ftr-405	749	17	property	property	NOUN
ftr-405	749	18	changes	change	NOUN
ftr-405	749	19	and	and	CCONJ
ftr-405	749	20	a	a	DET
ftr-405	749	21	taxable	taxable	ADJ
ftr-405	749	22	event	event	NOUN
ftr-405	749	23	occurs	occur	VERB
ftr-405	749	24	.	.	PUNCT
ftr-405	750	1	similarly	similarly	ADV
ftr-405	750	2	,	,	PUNCT
ftr-405	750	3	when	when	SCONJ
ftr-405	750	4	,	,	PUNCT
ftr-405	750	5	in	in	ADP
ftr-405	750	6	the	the	DET
ftr-405	750	7	case	case	NOUN
ftr-405	750	8	of	of	ADP
ftr-405	750	9	a	a	DET
ftr-405	750	10	stock	stock	NOUN
ftr-405	750	11	dividend	dividend	NOUN
ftr-405	750	12	as	as	ADP
ftr-405	750	13	in	in	ADP
ftr-405	750	14	macomber	macomber	PROPN
ftr-405	750	15	,	,	PUNCT
ftr-405	750	16	the	the	DET
ftr-405	750	17	taxpayers	taxpayer	NOUN
ftr-405	750	18	’	'	PUNCT
ftr-405	750	19	rights171	rights171	VERB
ftr-405	750	20	relative	relative	ADJ
ftr-405	750	21	to	to	ADP
ftr-405	750	22	the	the	DET
ftr-405	750	23	rights	right	NOUN
ftr-405	750	24	of	of	ADP
ftr-405	750	25	other	other	ADJ
ftr-405	750	26	shareholders	shareholder	NOUN
ftr-405	750	27	change	change	NOUN
ftr-405	750	28	or	or	CCONJ
ftr-405	750	29	may	may	AUX
ftr-405	750	30	change	change	VERB
ftr-405	750	31	,	,	PUNCT
ftr-405	750	32	a	a	DET
ftr-405	750	33	taxable	taxable	ADJ
ftr-405	750	34	event	event	NOUN
ftr-405	750	35	occurs	occur	VERB
ftr-405	750	36	.	.	PUNCT
ftr-405	751	1	since	since	SCONJ
ftr-405	751	2	the	the	DET
ftr-405	751	3	supreme	supreme	PROPN
ftr-405	751	4	court	court	PROPN
ftr-405	751	5	resolved	resolve	VERB
ftr-405	751	6	the	the	DET
ftr-405	751	7	question	question	NOUN
ftr-405	751	8	in	in	ADP
ftr-405	751	9	the172	the172	PROPN
ftr-405	751	10	taxpayer	taxpayer	NOUN
ftr-405	751	11	’s	’s	PART
ftr-405	751	12	favor	favor	NOUN
ftr-405	751	13	in	in	ADP
ftr-405	751	14	macomber	macomber	PROPN
ftr-405	751	15	on	on	ADP
ftr-405	751	16	constitutional	constitutional	ADJ
ftr-405	751	17	grounds	ground	NOUN
ftr-405	751	18	,	,	PUNCT
ftr-405	751	19	congress	congress	PROPN
ftr-405	751	20	nevertheless	nevertheless	ADV
ftr-405	751	21	has	have	AUX
ftr-405	751	22	taken	take	VERB
ftr-405	751	23	several	several	ADJ
ftr-405	751	24	steps	step	NOUN
ftr-405	751	25	toward	toward	ADP
ftr-405	751	26	taxing	tax	VERB
ftr-405	751	27	unrealized	unrealized	ADJ
ftr-405	751	28	appreciation	appreciation	NOUN
ftr-405	751	29	in	in	ADP
ftr-405	751	30	mark	mark	NOUN
ftr-405	751	31	-	-	PUNCT
ftr-405	751	32	to	to	ADP
ftr-405	751	33	-	-	PUNCT
ftr-405	751	34	market	market	NOUN
ftr-405	751	35	rules	rule	NOUN
ftr-405	751	36	applicable	applicable	ADJ
ftr-405	751	37	to	to	ADP
ftr-405	751	38	commodities	commodity	NOUN
ftr-405	751	39	contracts	contract	NOUN
ftr-405	751	40	and	and	CCONJ
ftr-405	751	41	inventoried173	inventoried173	PROPN
ftr-405	751	42	securities	security	NOUN
ftr-405	751	43	.	.	PUNCT
ftr-405	752	1	taxpayers	taxpayer	NOUN
ftr-405	752	2	have	have	AUX
ftr-405	752	3	not	not	PART
ftr-405	752	4	challenged	challenge	VERB
ftr-405	752	5	those	those	DET
ftr-405	752	6	statutes	statute	NOUN
ftr-405	752	7	with	with	ADP
ftr-405	752	8	the	the	DET
ftr-405	752	9	effort17	effort17	NOUN
ftr-405	752	10	4	4	NUM
ftr-405	752	11	required	require	VERB
ftr-405	752	12	to	to	PART
ftr-405	752	13	reach	reach	VERB
ftr-405	752	14	the	the	DET
ftr-405	752	15	supreme	supreme	PROPN
ftr-405	752	16	court	court	PROPN
ftr-405	752	17	and	and	CCONJ
ftr-405	752	18	many	many	ADJ
ftr-405	752	19	commentators	commentator	NOUN
ftr-405	752	20	conclude	conclude	VERB
ftr-405	752	21	that	that	SCONJ
ftr-405	752	22	macomber	macomber	PROPN
ftr-405	752	23	is	be	AUX
ftr-405	752	24	no	no	DET
ftr-405	752	25	barrier	barrier	NOUN
ftr-405	752	26	to	to	ADP
ftr-405	752	27	taxing	tax	VERB
ftr-405	752	28	unrealized	unrealized	ADJ
ftr-405	752	29	appreciation.175	appreciation.175	PROPN
ftr-405	752	30	285	285	NUM
ftr-405	752	31	horizontal	horizontal	ADJ
ftr-405	752	32	and	and	CCONJ
ftr-405	752	33	vertical	vertical	ADJ
ftr-405	752	34	equity	equity	NOUN
ftr-405	752	35	in	in	ADP
ftr-405	752	36	taxation	taxation	NOUN
ftr-405	753	1	[	[	X
ftr-405	753	2	vol.7:5	vol.7:5	PROPN
ftr-405	753	3	176	176	NUM
ftr-405	753	4	.	.	PUNCT
ftr-405	754	1	see	see	VERB
ftr-405	754	2	discussion	discussion	NOUN
ftr-405	754	3	infra	infra	NOUN
ftr-405	754	4	part	part	PROPN
ftr-405	754	5	iii	iii	PROPN
ftr-405	754	6	b.	b.	PROPN
ftr-405	754	7	177	177	NUM
ftr-405	754	8	.	.	PUNCT
ftr-405	755	1	the	the	DET
ftr-405	755	2	compensation	compensation	NOUN
ftr-405	755	3	clause	clause	NOUN
ftr-405	755	4	guarantees	guarantee	VERB
ftr-405	755	5	federal	federal	ADJ
ftr-405	755	6	judges	judge	NOUN
ftr-405	755	7	“	"	PUNCT
ftr-405	755	8	a	a	DET
ftr-405	755	9	compensation	compensation	NOUN
ftr-405	755	10	,	,	PUNCT
ftr-405	755	11	which	which	PRON
ftr-405	755	12	shall	shall	AUX
ftr-405	755	13	not	not	PART
ftr-405	755	14	be	be	AUX
ftr-405	755	15	diminished	diminish	VERB
ftr-405	755	16	during	during	ADP
ftr-405	755	17	their	their	PRON
ftr-405	755	18	continuance	continuance	NOUN
ftr-405	755	19	in	in	ADP
ftr-405	755	20	office	office	NOUN
ftr-405	755	21	,	,	PUNCT
ftr-405	755	22	.	.	PUNCT
ftr-405	755	23	.	.	PUNCT
ftr-405	755	24	.	.	PUNCT
ftr-405	756	1	.	.	PUNCT
ftr-405	756	2	”	"	PUNCT
ftr-405	757	1	u.s	u.s	PROPN
ftr-405	757	2	.	.	PROPN
ftr-405	757	3	const	const	PROPN
ftr-405	757	4	.	.	PUNCT
ftr-405	757	5	art	art	NOUN
ftr-405	757	6	.	.	PUNCT
ftr-405	758	1	iii	iii	PROPN
ftr-405	758	2	,	,	PUNCT
ftr-405	758	3	§	§	PROPN
ftr-405	758	4	1	1	NUM
ftr-405	758	5	.	.	NOUN
ftr-405	758	6	178	178	NUM
ftr-405	758	7	.	.	PUNCT
ftr-405	759	1	united	united	PROPN
ftr-405	759	2	states	states	PROPN
ftr-405	759	3	v.	v.	ADP
ftr-405	759	4	hatter	hatter	PROPN
ftr-405	759	5	,	,	PUNCT
ftr-405	759	6	supra	supra	PROPN
ftr-405	759	7	note	note	PROPN
ftr-405	759	8	158	158	NUM
ftr-405	759	9	,	,	PUNCT
ftr-405	759	10	532	532	NUM
ftr-405	759	11	u.s	u.s	PROPN
ftr-405	759	12	.	.	PROPN
ftr-405	759	13	557	557	NUM
ftr-405	759	14	,	,	PUNCT
ftr-405	759	15	571	571	NUM
ftr-405	759	16	(	(	PUNCT
ftr-405	759	17	2001	2001	NUM
ftr-405	759	18	)	)	PUNCT
ftr-405	759	19	.	.	PUNCT
ftr-405	760	1	179	179	NUM
ftr-405	760	2	.	.	PUNCT
ftr-405	761	1	evans	evans	PROPN
ftr-405	761	2	v.	v.	ADP
ftr-405	761	3	gore	gore	PROPN
ftr-405	761	4	,	,	PUNCT
ftr-405	761	5	253	253	NUM
ftr-405	761	6	u.s	u.s	PROPN
ftr-405	761	7	.	.	PROPN
ftr-405	761	8	245	245	NUM
ftr-405	761	9	(	(	PUNCT
ftr-405	761	10	1920	1920	NUM
ftr-405	761	11	)	)	PUNCT
ftr-405	761	12	,	,	PUNCT
ftr-405	761	13	overruled	overrule	VERB
ftr-405	761	14	by	by	ADP
ftr-405	761	15	united	united	PROPN
ftr-405	761	16	states	states	PROPN
ftr-405	761	17	v.	v.	ADP
ftr-405	761	18	hatter	hatter	PROPN
ftr-405	761	19	,	,	PUNCT
ftr-405	761	20	532	532	NUM
ftr-405	761	21	u.s	u.s	PROPN
ftr-405	761	22	.	.	PROPN
ftr-405	761	23	557	557	NUM
ftr-405	761	24	(	(	PUNCT
ftr-405	761	25	2001	2001	NUM
ftr-405	761	26	)	)	PUNCT
ftr-405	761	27	.	.	PUNCT
ftr-405	762	1	180	180	NUM
ftr-405	762	2	.	.	PUNCT
ftr-405	762	3	irc	irc	PROPN
ftr-405	762	4	§	§	PROPN
ftr-405	762	5	3101(b	3101(b	PROPN
ftr-405	762	6	)	)	PUNCT
ftr-405	762	7	.	.	PUNCT
ftr-405	763	1	181	181	NUM
ftr-405	763	2	.	.	PUNCT
ftr-405	763	3	irc	irc	PROPN
ftr-405	763	4	§	§	PROPN
ftr-405	763	5	3101(a	3101(a	PROPN
ftr-405	763	6	)	)	PUNCT
ftr-405	763	7	.	.	PUNCT
ftr-405	764	1	182	182	NUM
ftr-405	764	2	.	.	PUNCT
ftr-405	765	1	united	united	PROPN
ftr-405	765	2	states	states	PROPN
ftr-405	765	3	v.	v.	ADP
ftr-405	765	4	hatter	hatter	PROPN
ftr-405	765	5	,	,	PUNCT
ftr-405	765	6	532	532	NUM
ftr-405	765	7	u.s	u.s	PROPN
ftr-405	765	8	.	.	PROPN
ftr-405	765	9	at	at	ADP
ftr-405	765	10	576	576	NUM
ftr-405	765	11	,	,	PUNCT
ftr-405	765	12	supra	supra	PROPN
ftr-405	765	13	note	note	VERB
ftr-405	765	14	158	158	NUM
ftr-405	765	15	.	.	NOUN
ftr-405	765	16	183	183	NUM
ftr-405	765	17	.	.	PUNCT
ftr-405	766	1	irc	irc	PROPN
ftr-405	766	2	§	§	PROPN
ftr-405	766	3	4461	4461	NUM
ftr-405	766	4	.	.	PUNCT
ftr-405	767	1	184	184	NUM
ftr-405	767	2	.	.	PUNCT
ftr-405	767	3	united	united	PROPN
ftr-405	767	4	states	states	PROPN
ftr-405	767	5	v.	v.	PROPN
ftr-405	767	6	united	united	PROPN
ftr-405	767	7	states	states	PROPN
ftr-405	767	8	shoe	shoe	PROPN
ftr-405	767	9	corp	corp	PROPN
ftr-405	767	10	.	.	PROPN
ftr-405	767	11	,	,	PUNCT
ftr-405	767	12	523	523	NUM
ftr-405	767	13	u.s	u.s	PROPN
ftr-405	767	14	.	.	PROPN
ftr-405	767	15	360	360	NUM
ftr-405	767	16	,	,	PUNCT
ftr-405	767	17	367	367	NUM
ftr-405	767	18	-	-	SYM
ftr-405	767	19	70	70	NUM
ftr-405	767	20	(	(	PUNCT
ftr-405	767	21	1998	1998	NUM
ftr-405	767	22	)	)	PUNCT
ftr-405	767	23	.	.	PUNCT
ftr-405	768	1	185	185	NUM
ftr-405	768	2	.	.	PUNCT
ftr-405	769	1	the	the	DET
ftr-405	769	2	export	export	NOUN
ftr-405	769	3	clause	clause	NOUN
ftr-405	769	4	states	state	NOUN
ftr-405	769	5	:	:	PUNCT
ftr-405	769	6	“	"	PUNCT
ftr-405	769	7	no	no	DET
ftr-405	769	8	tax	tax	NOUN
ftr-405	769	9	or	or	CCONJ
ftr-405	769	10	duty	duty	NOUN
ftr-405	769	11	shall	shall	AUX
ftr-405	769	12	be	be	AUX
ftr-405	769	13	laid	lay	VERB
ftr-405	769	14	on	on	ADP
ftr-405	769	15	articles	article	NOUN
ftr-405	769	16	exported	export	VERB
ftr-405	769	17	from	from	ADP
ftr-405	769	18	any	any	DET
ftr-405	769	19	state	state	NOUN
ftr-405	769	20	.	.	PUNCT
ftr-405	769	21	”	"	PUNCT
ftr-405	770	1	u.s	u.s	PROPN
ftr-405	770	2	.	.	PROPN
ftr-405	770	3	const	const	PROPN
ftr-405	770	4	.	.	PUNCT
ftr-405	770	5	art	art	NOUN
ftr-405	770	6	.	.	PUNCT
ftr-405	771	1	i	i	PRON
ftr-405	771	2	,	,	PUNCT
ftr-405	771	3	§	§	PROPN
ftr-405	771	4	9	9	NUM
ftr-405	771	5	,	,	PUNCT
ftr-405	771	6	cl	cl	NOUN
ftr-405	771	7	.	.	NOUN
ftr-405	771	8	5	5	NUM
ftr-405	771	9	.	.	NOUN
ftr-405	771	10	186	186	NUM
ftr-405	771	11	.	.	PUNCT
ftr-405	771	12	irc	irc	PROPN
ftr-405	771	13	§	§	PROPN
ftr-405	771	14	4371	4371	NUM
ftr-405	771	15	.	.	PUNCT
ftr-405	772	1	187	187	NUM
ftr-405	772	2	.	.	PUNCT
ftr-405	773	1	united	united	PROPN
ftr-405	773	2	states	states	PROPN
ftr-405	773	3	v.	v.	ADP
ftr-405	773	4	ibm	ibm	PROPN
ftr-405	773	5	,	,	PUNCT
ftr-405	773	6	517	517	NUM
ftr-405	773	7	u.s	u.s	PROPN
ftr-405	773	8	.	.	PROPN
ftr-405	773	9	843	843	NUM
ftr-405	773	10	,	,	PUNCT
ftr-405	773	11	863	863	NUM
ftr-405	773	12	(	(	PUNCT
ftr-405	773	13	1996	1996	NUM
ftr-405	773	14	)	)	PUNCT
ftr-405	773	15	.	.	PUNCT
ftr-405	774	1	while	while	SCONJ
ftr-405	774	2	taxpayers	taxpayer	NOUN
ftr-405	774	3	consistently	consistently	ADV
ftr-405	774	4	have	have	AUX
ftr-405	774	5	lost	lose	VERB
ftr-405	774	6	federal	federal	ADJ
ftr-405	774	7	tax	tax	NOUN
ftr-405	774	8	cases	case	NOUN
ftr-405	774	9	in	in	ADP
ftr-405	774	10	which	which	PRON
ftr-405	774	11	they	they	PRON
ftr-405	774	12	raised	raise	VERB
ftr-405	774	13	bill	bill	NOUN
ftr-405	774	14	of	of	ADP
ftr-405	774	15	rights	right	NOUN
ftr-405	774	16	claims	claim	NOUN
ftr-405	774	17	,	,	PUNCT
ftr-405	774	18	taxpayers	taxpayer	NOUN
ftr-405	774	19	in	in	ADP
ftr-405	774	20	recent	recent	ADJ
ftr-405	774	21	years	year	NOUN
ftr-405	774	22	have	have	VERB
ftr-405	774	23	met176	met176	PROPN
ftr-405	774	24	somewhat	somewhat	ADV
ftr-405	774	25	greater	great	ADJ
ftr-405	774	26	success	success	NOUN
ftr-405	774	27	with	with	ADP
ftr-405	774	28	other	other	ADJ
ftr-405	774	29	constitutional	constitutional	ADJ
ftr-405	774	30	claims	claim	NOUN
ftr-405	774	31	.	.	PUNCT
ftr-405	775	1	for	for	ADP
ftr-405	775	2	example	example	NOUN
ftr-405	775	3	,	,	PUNCT
ftr-405	775	4	the	the	DET
ftr-405	775	5	supreme	supreme	PROPN
ftr-405	775	6	court	court	PROPN
ftr-405	775	7	held	hold	VERB
ftr-405	775	8	that	that	SCONJ
ftr-405	775	9	the	the	DET
ftr-405	775	10	compensation	compensation	NOUN
ftr-405	775	11	clause	clause	NOUN
ftr-405	775	12	of	of	ADP
ftr-405	775	13	the	the	DET
ftr-405	775	14	constitution	constitution	NOUN
ftr-405	775	15	is	be	AUX
ftr-405	775	16	no177	no177	PROPN
ftr-405	775	17	barrier	barrier	NOUN
ftr-405	775	18	to	to	ADP
ftr-405	775	19	imposition	imposition	NOUN
ftr-405	775	20	of	of	ADP
ftr-405	775	21	a	a	DET
ftr-405	775	22	non	non	ADJ
ftr-405	775	23	-	-	ADJ
ftr-405	775	24	discriminatory	discriminatory	ADJ
ftr-405	775	25	tax	tax	NOUN
ftr-405	775	26	on	on	ADP
ftr-405	775	27	federal	federal	ADJ
ftr-405	775	28	employees	employee	NOUN
ftr-405	775	29	and	and	CCONJ
ftr-405	775	30	other	other	ADJ
ftr-405	775	31	citizens	citizen	NOUN
ftr-405	775	32	,	,	PUNCT
ftr-405	775	33	including	include	VERB
ftr-405	775	34	judges	judge	NOUN
ftr-405	775	35	,	,	PUNCT
ftr-405	775	36	because	because	SCONJ
ftr-405	775	37	there	there	PRON
ftr-405	775	38	is	be	VERB
ftr-405	775	39	no	no	DET
ftr-405	775	40	risk	risk	NOUN
ftr-405	775	41	that	that	SCONJ
ftr-405	775	42	congress	congress	PROPN
ftr-405	775	43	might	might	AUX
ftr-405	775	44	impose	impose	VERB
ftr-405	775	45	the	the	DET
ftr-405	775	46	tax	tax	NOUN
ftr-405	775	47	to	to	PART
ftr-405	775	48	influence	influence	VERB
ftr-405	775	49	judicial	judicial	ADJ
ftr-405	775	50	decisions	decision	NOUN
ftr-405	775	51	.	.	PUNCT
ftr-405	776	1	in	in	ADP
ftr-405	776	2	so	so	ADV
ftr-405	776	3	holding	holding	NOUN
ftr-405	776	4	,	,	PUNCT
ftr-405	776	5	the	the	DET
ftr-405	776	6	court178	court178	PROPN
ftr-405	776	7	overruled	overrule	VERB
ftr-405	776	8	its	its	PRON
ftr-405	776	9	earlier	early	ADJ
ftr-405	776	10	compensation	compensation	NOUN
ftr-405	776	11	clause	clause	NOUN
ftr-405	776	12	decision	decision	NOUN
ftr-405	776	13	that	that	PRON
ftr-405	776	14	broadly	broadly	ADV
ftr-405	776	15	prohibited	prohibit	VERB
ftr-405	776	16	imposing	impose	VERB
ftr-405	776	17	a	a	DET
ftr-405	776	18	new	new	ADJ
ftr-405	776	19	tax	tax	NOUN
ftr-405	776	20	on	on	ADP
ftr-405	776	21	judges	judge	NOUN
ftr-405	776	22	’	'	PUNCT
ftr-405	776	23	salaries	salary	NOUN
ftr-405	776	24	.	.	PUNCT
ftr-405	777	1	the	the	DET
ftr-405	777	2	decision	decision	NOUN
ftr-405	777	3	gave	give	VERB
ftr-405	777	4	taxpayers	taxpayer	NOUN
ftr-405	777	5	a179	a179	PROPN
ftr-405	777	6	partial	partial	ADJ
ftr-405	777	7	victory	victory	NOUN
ftr-405	777	8	by	by	ADP
ftr-405	777	9	permitting	permit	VERB
ftr-405	777	10	extension	extension	NOUN
ftr-405	777	11	of	of	ADP
ftr-405	777	12	the	the	DET
ftr-405	777	13	medicare	medicare	PROPN
ftr-405	777	14	tax	tax	NOUN
ftr-405	777	15	,	,	PUNCT
ftr-405	777	16	but	but	CCONJ
ftr-405	777	17	not	not	PART
ftr-405	777	18	the180	the180	ADP
ftr-405	777	19	social	social	ADJ
ftr-405	777	20	security	security	NOUN
ftr-405	777	21	tax	tax	NOUN
ftr-405	777	22	,	,	PUNCT
ftr-405	777	23	to	to	ADP
ftr-405	777	24	sitting	sit	VERB
ftr-405	777	25	federal	federal	ADJ
ftr-405	777	26	judges	judge	NOUN
ftr-405	777	27	.	.	PUNCT
ftr-405	778	1	the	the	DET
ftr-405	778	2	court	court	NOUN
ftr-405	778	3	distinguished	distinguish	VERB
ftr-405	778	4	the181	the181	PROPN
ftr-405	778	5	medicare	medicare	PROPN
ftr-405	778	6	tax	tax	NOUN
ftr-405	778	7	from	from	ADP
ftr-405	778	8	the	the	DET
ftr-405	778	9	social	social	ADJ
ftr-405	778	10	security	security	NOUN
ftr-405	778	11	tax	tax	NOUN
ftr-405	778	12	because	because	SCONJ
ftr-405	778	13	the	the	DET
ftr-405	778	14	social	social	ADJ
ftr-405	778	15	security	security	NOUN
ftr-405	778	16	tax	tax	NOUN
ftr-405	778	17	was	be	AUX
ftr-405	778	18	discriminatory	discriminatory	ADJ
ftr-405	778	19	.	.	PUNCT
ftr-405	779	1	most	most	ADJ
ftr-405	779	2	other	other	ADJ
ftr-405	779	3	federal	federal	ADJ
ftr-405	779	4	employees	employee	NOUN
ftr-405	779	5	could	could	AUX
ftr-405	779	6	elect	elect	VERB
ftr-405	779	7	whether	whether	SCONJ
ftr-405	779	8	or	or	CCONJ
ftr-405	779	9	not	not	PART
ftr-405	779	10	to	to	PART
ftr-405	779	11	participate	participate	VERB
ftr-405	779	12	in	in	ADP
ftr-405	779	13	social	social	ADJ
ftr-405	779	14	security	security	NOUN
ftr-405	779	15	,	,	PUNCT
ftr-405	779	16	but	but	CCONJ
ftr-405	779	17	judges	judge	NOUN
ftr-405	779	18	and	and	CCONJ
ftr-405	779	19	a	a	DET
ftr-405	779	20	limited	limited	ADJ
ftr-405	779	21	group	group	NOUN
ftr-405	779	22	of	of	ADP
ftr-405	779	23	high	high	ADJ
ftr-405	779	24	-	-	PUNCT
ftr-405	779	25	level	level	NOUN
ftr-405	779	26	federal	federal	ADJ
ftr-405	779	27	employees	employee	NOUN
ftr-405	779	28	were	be	AUX
ftr-405	779	29	required	require	VERB
ftr-405	779	30	to	to	PART
ftr-405	779	31	participate	participate	VERB
ftr-405	779	32	in	in	ADP
ftr-405	779	33	social	social	ADJ
ftr-405	779	34	security.182	security.182	NOUN
ftr-405	779	35	similarly	similarly	ADV
ftr-405	779	36	,	,	PUNCT
ftr-405	779	37	taxpayers	taxpayer	NOUN
ftr-405	779	38	successfully	successfully	ADV
ftr-405	779	39	argued	argue	VERB
ftr-405	779	40	that	that	SCONJ
ftr-405	779	41	the	the	DET
ftr-405	779	42	ad	ad	NOUN
ftr-405	779	43	valorem	valorem	VERB
ftr-405	779	44	harbor	harbor	NOUN
ftr-405	779	45	maintenance	maintenance	NOUN
ftr-405	779	46	tax	tax	NOUN
ftr-405	779	47	that	that	PRON
ftr-405	779	48	the	the	DET
ftr-405	779	49	united	united	PROPN
ftr-405	779	50	states	states	PROPN
ftr-405	779	51	imposed	impose	VERB
ftr-405	779	52	on	on	ADP
ftr-405	779	53	export	export	NOUN
ftr-405	779	54	shipments	shipment	NOUN
ftr-405	779	55	was183	was183	PROPN
ftr-405	779	56	indeed	indeed	ADV
ftr-405	779	57	a	a	DET
ftr-405	779	58	tax	tax	NOUN
ftr-405	779	59	that	that	PRON
ftr-405	779	60	the	the	DET
ftr-405	779	61	export	export	NOUN
ftr-405	779	62	clause	clause	NOUN
ftr-405	779	63	prohibited	prohibit	VERB
ftr-405	779	64	,	,	PUNCT
ftr-405	779	65	rather	rather	ADV
ftr-405	779	66	than	than	ADP
ftr-405	779	67	a	a	DET
ftr-405	779	68	user	user	NOUN
ftr-405	779	69	fee.184	fee.184	NOUN
ftr-405	779	70	185	185	NUM
ftr-405	779	71	likewise	likewise	ADV
ftr-405	779	72	,	,	PUNCT
ftr-405	779	73	a	a	DET
ftr-405	779	74	nondiscriminatory	nondiscriminatory	ADJ
ftr-405	779	75	federal	federal	ADJ
ftr-405	779	76	excise	excise	NOUN
ftr-405	779	77	tax	tax	NOUN
ftr-405	779	78	on	on	ADP
ftr-405	779	79	insurance	insurance	NOUN
ftr-405	779	80	premiums186	premiums186	PROPN
ftr-405	779	81	violated	violate	VERB
ftr-405	779	82	the	the	DET
ftr-405	779	83	export	export	NOUN
ftr-405	779	84	clause	clause	NOUN
ftr-405	779	85	insofar	insofar	ADV
ftr-405	779	86	as	as	SCONJ
ftr-405	779	87	it	it	PRON
ftr-405	779	88	reached	reach	VERB
ftr-405	779	89	insurance	insurance	NOUN
ftr-405	779	90	premiums	premium	NOUN
ftr-405	779	91	paid	pay	VERB
ftr-405	779	92	on	on	ADP
ftr-405	779	93	export	export	NOUN
ftr-405	779	94	shipments	shipment	NOUN
ftr-405	779	95	.	.	PUNCT
ftr-405	780	1	187	187	NUM
ftr-405	780	2	2006	2006	NUM
ftr-405	780	3	]	]	PUNCT
ftr-405	780	4	florida	florida	PROPN
ftr-405	780	5	tax	tax	PROPN
ftr-405	780	6	review	review	NOUN
ftr-405	780	7	286	286	NUM
ftr-405	780	8	188	188	NUM
ftr-405	780	9	.	.	PUNCT
ftr-405	781	1	see	see	VERB
ftr-405	781	2	blodgett	blodgett	PROPN
ftr-405	781	3	v.	v.	PROPN
ftr-405	781	4	holden	holden	PROPN
ftr-405	781	5	,	,	PUNCT
ftr-405	781	6	275	275	NUM
ftr-405	781	7	u.s	u.s	PROPN
ftr-405	781	8	.	.	PROPN
ftr-405	781	9	142	142	NUM
ftr-405	781	10	(	(	PUNCT
ftr-405	781	11	1927	1927	NUM
ftr-405	781	12	)	)	PUNCT
ftr-405	781	13	(	(	PUNCT
ftr-405	781	14	per	per	ADP
ftr-405	781	15	curiam	curiam	NOUN
ftr-405	781	16	)	)	PUNCT
ftr-405	781	17	;	;	PUNCT
ftr-405	781	18	untermyer	untermyer	PROPN
ftr-405	781	19	v.	v.	PROPN
ftr-405	781	20	anderson	anderson	PROPN
ftr-405	781	21	,	,	PUNCT
ftr-405	781	22	276	276	NUM
ftr-405	781	23	us	we	PRON
ftr-405	781	24	440	440	NUM
ftr-405	781	25	(	(	PUNCT
ftr-405	781	26	1928	1928	NUM
ftr-405	781	27	)	)	PUNCT
ftr-405	781	28	,	,	PUNCT
ftr-405	781	29	supra	supra	PROPN
ftr-405	781	30	note	note	VERB
ftr-405	781	31	152	152	NUM
ftr-405	781	32	(	(	PUNCT
ftr-405	781	33	holding	hold	VERB
ftr-405	781	34	that	that	SCONJ
ftr-405	781	35	the	the	DET
ftr-405	781	36	imposition	imposition	NOUN
ftr-405	781	37	of	of	ADP
ftr-405	781	38	the	the	DET
ftr-405	781	39	gift	gift	NOUN
ftr-405	781	40	tax	tax	NOUN
ftr-405	781	41	on	on	ADP
ftr-405	781	42	gifts	gift	NOUN
ftr-405	781	43	completed	complete	VERB
ftr-405	781	44	in	in	ADP
ftr-405	781	45	the	the	DET
ftr-405	781	46	year	year	NOUN
ftr-405	781	47	of	of	ADP
ftr-405	781	48	enactment	enactment	NOUN
ftr-405	781	49	of	of	ADP
ftr-405	781	50	the	the	DET
ftr-405	781	51	gift	gift	NOUN
ftr-405	781	52	tax	tax	NOUN
ftr-405	781	53	,	,	PUNCT
ftr-405	781	54	but	but	CCONJ
ftr-405	781	55	before	before	ADP
ftr-405	781	56	introduction	introduction	NOUN
ftr-405	781	57	and	and	CCONJ
ftr-405	781	58	enactment	enactment	NOUN
ftr-405	781	59	of	of	ADP
ftr-405	781	60	the	the	DET
ftr-405	781	61	gift	gift	NOUN
ftr-405	781	62	tax	tax	NOUN
ftr-405	781	63	legislation	legislation	NOUN
ftr-405	781	64	,	,	PUNCT
ftr-405	781	65	to	to	PART
ftr-405	781	66	be	be	AUX
ftr-405	781	67	impermissible	impermissible	ADJ
ftr-405	781	68	retroactive	retroactive	ADJ
ftr-405	781	69	taxation	taxation	NOUN
ftr-405	781	70	)	)	PUNCT
ftr-405	781	71	.	.	PUNCT
ftr-405	782	1	see	see	VERB
ftr-405	782	2	also	also	ADV
ftr-405	782	3	nichols	nichols	PROPN
ftr-405	782	4	v.	v.	PROPN
ftr-405	782	5	coolidge	coolidge	PROPN
ftr-405	782	6	,	,	PUNCT
ftr-405	782	7	274	274	NUM
ftr-405	782	8	u.s	u.s	PROPN
ftr-405	782	9	.	.	PROPN
ftr-405	782	10	531	531	NUM
ftr-405	782	11	(	(	PUNCT
ftr-405	782	12	1927	1927	NUM
ftr-405	782	13	)	)	PUNCT
ftr-405	782	14	(	(	PUNCT
ftr-405	782	15	imposing	impose	VERB
ftr-405	782	16	estate	estate	NOUN
ftr-405	782	17	tax	tax	NOUN
ftr-405	782	18	on	on	ADP
ftr-405	782	19	gifts	gift	NOUN
ftr-405	782	20	completed	complete	VERB
ftr-405	782	21	before	before	ADP
ftr-405	782	22	enactment	enactment	NOUN
ftr-405	782	23	but	but	CCONJ
ftr-405	782	24	structured	structure	VERB
ftr-405	782	25	that	that	SCONJ
ftr-405	782	26	they	they	PRON
ftr-405	782	27	would	would	AUX
ftr-405	782	28	come	come	VERB
ftr-405	782	29	within	within	ADP
ftr-405	782	30	the	the	DET
ftr-405	782	31	statutory	statutory	ADJ
ftr-405	782	32	inclusion	inclusion	NOUN
ftr-405	782	33	of	of	ADP
ftr-405	782	34	gifts	gift	NOUN
ftr-405	782	35	intended	intend	VERB
ftr-405	782	36	to	to	PART
ftr-405	782	37	take	take	VERB
ftr-405	782	38	effect	effect	NOUN
ftr-405	782	39	on	on	ADP
ftr-405	782	40	death	death	NOUN
ftr-405	782	41	was	be	AUX
ftr-405	782	42	held	hold	VERB
ftr-405	782	43	to	to	PART
ftr-405	782	44	be	be	AUX
ftr-405	782	45	impermissible	impermissible	ADJ
ftr-405	782	46	as	as	ADP
ftr-405	782	47	retroactive	retroactive	ADJ
ftr-405	782	48	taxation	taxation	NOUN
ftr-405	782	49	)	)	PUNCT
ftr-405	782	50	.	.	PUNCT
ftr-405	783	1	189	189	NUM
ftr-405	783	2	.	.	PUNCT
ftr-405	784	1	congress	congress	PROPN
ftr-405	784	2	has	have	AUX
ftr-405	784	3	since	since	SCONJ
ftr-405	784	4	substituted	substitute	VERB
ftr-405	784	5	an	an	DET
ftr-405	784	6	objective	objective	ADJ
ftr-405	784	7	three	three	NUM
ftr-405	784	8	year	year	NOUN
ftr-405	784	9	of	of	ADP
ftr-405	784	10	death	death	NOUN
ftr-405	784	11	rule	rule	NOUN
ftr-405	784	12	for	for	ADP
ftr-405	784	13	the	the	DET
ftr-405	784	14	subjective	subjective	ADJ
ftr-405	784	15	concept	concept	NOUN
ftr-405	784	16	of	of	ADP
ftr-405	784	17	a	a	DET
ftr-405	784	18	gift	gift	NOUN
ftr-405	784	19	in	in	ADP
ftr-405	784	20	contemplation	contemplation	NOUN
ftr-405	784	21	of	of	ADP
ftr-405	784	22	death	death	NOUN
ftr-405	784	23	.	.	PUNCT
ftr-405	785	1	irc	irc	PROPN
ftr-405	785	2	§	§	PROPN
ftr-405	785	3	2035	2035	NUM
ftr-405	785	4	,	,	PUNCT
ftr-405	785	5	as	as	SCONJ
ftr-405	785	6	amended	amend	VERB
ftr-405	785	7	by	by	ADP
ftr-405	785	8	pub	pub	NOUN
ftr-405	785	9	.	.	PUNCT
ftr-405	786	1	l.	l.	PROPN
ftr-405	786	2	no	no	INTJ
ftr-405	786	3	.	.	PROPN
ftr-405	787	1	94	94	NUM
ftr-405	787	2	-	-	SYM
ftr-405	787	3	455	455	NUM
ftr-405	787	4	,	,	PUNCT
ftr-405	787	5	§	§	PROPN
ftr-405	787	6	2001(a)(5	2001(a)(5	NUM
ftr-405	787	7	)	)	PUNCT
ftr-405	787	8	(	(	PUNCT
ftr-405	787	9	2d	2d	NUM
ftr-405	787	10	sess	sess	NOUN
ftr-405	787	11	.	.	PUNCT
ftr-405	787	12	1976	1976	NUM
ftr-405	787	13	)	)	PUNCT
ftr-405	787	14	.	.	PUNCT
ftr-405	788	1	compare	compare	PROPN
ftr-405	788	2	,	,	PUNCT
ftr-405	788	3	however	however	ADV
ftr-405	788	4	,	,	PUNCT
ftr-405	788	5	schlesinger	schlesinger	PROPN
ftr-405	788	6	v.	v.	PROPN
ftr-405	788	7	wisconsin	wisconsin	PROPN
ftr-405	788	8	,	,	PUNCT
ftr-405	788	9	270	270	NUM
ftr-405	788	10	u.s	u.s	PROPN
ftr-405	788	11	.	.	PROPN
ftr-405	788	12	230	230	NUM
ftr-405	788	13	(	(	PUNCT
ftr-405	788	14	1926	1926	NUM
ftr-405	788	15	)	)	PUNCT
ftr-405	788	16	(	(	PUNCT
ftr-405	788	17	rejecting	reject	VERB
ftr-405	788	18	a	a	DET
ftr-405	788	19	six	six	NUM
ftr-405	788	20	year	year	NOUN
ftr-405	788	21	of	of	ADP
ftr-405	788	22	death	death	NOUN
ftr-405	788	23	presumption	presumption	NOUN
ftr-405	788	24	of	of	ADP
ftr-405	788	25	contemplation	contemplation	NOUN
ftr-405	788	26	of	of	ADP
ftr-405	788	27	death	death	NOUN
ftr-405	788	28	)	)	PUNCT
ftr-405	788	29	;	;	PUNCT
ftr-405	789	1	heiner	heiner	PROPN
ftr-405	789	2	v.	v.	CCONJ
ftr-405	789	3	donnan	donnan	PROPN
ftr-405	789	4	,	,	PUNCT
ftr-405	789	5	285	285	NUM
ftr-405	789	6	u.s	u.s	PROPN
ftr-405	789	7	.	.	PROPN
ftr-405	789	8	312	312	NUM
ftr-405	789	9	(	(	PUNCT
ftr-405	789	10	1932	1932	NUM
ftr-405	789	11	)	)	PUNCT
ftr-405	789	12	(	(	PUNCT
ftr-405	789	13	rejecting	reject	VERB
ftr-405	789	14	a	a	DET
ftr-405	789	15	two	two	NUM
ftr-405	789	16	year	year	NOUN
ftr-405	789	17	of	of	ADP
ftr-405	789	18	death	death	NOUN
ftr-405	789	19	presumption	presumption	NOUN
ftr-405	789	20	of	of	ADP
ftr-405	789	21	contemplation	contemplation	NOUN
ftr-405	789	22	of	of	ADP
ftr-405	789	23	death	death	NOUN
ftr-405	789	24	)	)	PUNCT
ftr-405	789	25	.	.	PUNCT
ftr-405	790	1	the	the	DET
ftr-405	790	2	current	current	ADJ
ftr-405	790	3	federal	federal	ADJ
ftr-405	790	4	statute	statute	NOUN
ftr-405	790	5	makes	make	VERB
ftr-405	790	6	no	no	DET
ftr-405	790	7	presumption	presumption	NOUN
ftr-405	790	8	of	of	ADP
ftr-405	790	9	contemplation	contemplation	NOUN
ftr-405	790	10	of	of	ADP
ftr-405	790	11	death	death	NOUN
ftr-405	790	12	.	.	PUNCT
ftr-405	791	1	rather	rather	ADV
ftr-405	791	2	,	,	PUNCT
ftr-405	791	3	it	it	PRON
ftr-405	791	4	simply	simply	ADV
ftr-405	791	5	includes	include	VERB
ftr-405	791	6	gifts	gift	NOUN
ftr-405	791	7	made	make	VERB
ftr-405	791	8	within	within	ADP
ftr-405	791	9	three	three	NUM
ftr-405	791	10	year	year	NOUN
ftr-405	791	11	of	of	ADP
ftr-405	791	12	death	death	NOUN
ftr-405	791	13	in	in	ADP
ftr-405	791	14	the	the	DET
ftr-405	791	15	decedent	decedent	NOUN
ftr-405	791	16	’s	’s	PART
ftr-405	791	17	gross	gross	ADJ
ftr-405	791	18	estate	estate	NOUN
ftr-405	791	19	.	.	PUNCT
ftr-405	792	1	190	190	NUM
ftr-405	792	2	.	.	PUNCT
ftr-405	793	1	milliken	milliken	PROPN
ftr-405	793	2	v.	v.	PROPN
ftr-405	793	3	united	united	PROPN
ftr-405	793	4	states	states	PROPN
ftr-405	793	5	,	,	PUNCT
ftr-405	793	6	283	283	NUM
ftr-405	793	7	u.s	u.s	PROPN
ftr-405	793	8	.	.	PROPN
ftr-405	793	9	15	15	NUM
ftr-405	793	10	(	(	PUNCT
ftr-405	793	11	1931	1931	NUM
ftr-405	793	12	)	)	PUNCT
ftr-405	793	13	.	.	PUNCT
ftr-405	794	1	191	191	X
ftr-405	794	2	.	.	PUNCT
ftr-405	795	1	i	i	PRON
ftr-405	795	2	d.	d.	PROPN
ftr-405	795	3	at	at	ADP
ftr-405	795	4	22	22	NUM
ftr-405	795	5	.	.	PUNCT
ftr-405	796	1	the	the	DET
ftr-405	796	2	court	court	NOUN
ftr-405	796	3	has	have	AUX
ftr-405	796	4	reached	reach	VERB
ftr-405	796	5	a	a	DET
ftr-405	796	6	similar	similar	ADJ
ftr-405	796	7	conclusion	conclusion	NOUN
ftr-405	796	8	when	when	SCONJ
ftr-405	796	9	confronted	confront	VERB
ftr-405	796	10	with	with	ADP
ftr-405	796	11	inclusion	inclusion	NOUN
ftr-405	796	12	of	of	ADP
ftr-405	796	13	life	life	NOUN
ftr-405	796	14	insurance	insurance	NOUN
ftr-405	796	15	proceeds	proceed	NOUN
ftr-405	796	16	in	in	ADP
ftr-405	796	17	the	the	DET
ftr-405	796	18	decedent	decedent	NOUN
ftr-405	796	19	’s	’s	PART
ftr-405	796	20	estate	estate	NOUN
ftr-405	796	21	when	when	SCONJ
ftr-405	796	22	the	the	DET
ftr-405	796	23	decedent	decedent	NOUN
ftr-405	796	24	paid	pay	VERB
ftr-405	796	25	premiums	premium	NOUN
ftr-405	796	26	.	.	PUNCT
ftr-405	797	1	united	united	PROPN
ftr-405	797	2	states	states	PROPN
ftr-405	797	3	v.	v.	PROPN
ftr-405	797	4	manufacturers	manufacturers	PROPN
ftr-405	797	5	nat’l	nat’l	PROPN
ftr-405	797	6	bank	bank	PROPN
ftr-405	797	7	of	of	ADP
ftr-405	797	8	detroit	detroit	PROPN
ftr-405	797	9	,	,	PUNCT
ftr-405	797	10	363	363	NUM
ftr-405	797	11	u.s	u.s	PROPN
ftr-405	797	12	.	.	PROPN
ftr-405	797	13	194	194	NUM
ftr-405	797	14	(	(	PUNCT
ftr-405	797	15	1960	1960	NUM
ftr-405	797	16	)	)	PUNCT
ftr-405	797	17	.	.	PUNCT
ftr-405	798	1	but	but	CCONJ
ftr-405	798	2	where	where	SCONJ
ftr-405	798	3	the	the	DET
ftr-405	798	4	right	right	NOUN
ftr-405	798	5	to	to	PART
ftr-405	798	6	proceeds	proceeds	VERB
ftr-405	798	7	of	of	ADP
ftr-405	798	8	policies	policy	NOUN
ftr-405	798	9	vested	vest	VERB
ftr-405	798	10	in	in	ADP
ftr-405	798	11	the	the	DET
ftr-405	798	12	beneficiaries	beneficiary	NOUN
ftr-405	798	13	before	before	ADP
ftr-405	798	14	enactment	enactment	NOUN
ftr-405	798	15	of	of	ADP
ftr-405	798	16	the	the	DET
ftr-405	798	17	estate	estate	NOUN
ftr-405	798	18	tax	tax	NOUN
ftr-405	798	19	,	,	PUNCT
ftr-405	798	20	the	the	DET
ftr-405	798	21	imposition	imposition	NOUN
ftr-405	798	22	of	of	ADP
ftr-405	798	23	the	the	DET
ftr-405	798	24	estate	estate	NOUN
ftr-405	798	25	tax	tax	NOUN
ftr-405	798	26	was	be	AUX
ftr-405	798	27	held	hold	VERB
ftr-405	798	28	to	to	PART
ftr-405	798	29	be	be	AUX
ftr-405	798	30	invalid	invalid	ADJ
ftr-405	798	31	.	.	PUNCT
ftr-405	799	1	lewellyn	lewellyn	PROPN
ftr-405	799	2	v.	v.	ADP
ftr-405	799	3	frick	frick	PROPN
ftr-405	799	4	,	,	PUNCT
ftr-405	799	5	268	268	NUM
ftr-405	799	6	u.s	u.s	PROPN
ftr-405	799	7	.	.	PROPN
ftr-405	799	8	238	238	NUM
ftr-405	799	9	(	(	PUNCT
ftr-405	799	10	1925	1925	NUM
ftr-405	799	11	)	)	PUNCT
ftr-405	799	12	.	.	PUNCT
ftr-405	800	1	192	192	NUM
ftr-405	800	2	.	.	PUNCT
ftr-405	801	1	see	see	VERB
ftr-405	801	2	brushaber	brushaber	NOUN
ftr-405	801	3	v.	v.	ADP
ftr-405	801	4	union	union	PROPN
ftr-405	801	5	pac	pac	PROPN
ftr-405	801	6	.	.	PUNCT
ftr-405	802	1	r.r	r.r	PROPN
ftr-405	802	2	.	.	PROPN
ftr-405	802	3	,	,	PUNCT
ftr-405	802	4	240	240	NUM
ftr-405	802	5	us	us	PROPN
ftr-405	802	6	1	1	NUM
ftr-405	802	7	,	,	PUNCT
ftr-405	802	8	24	24	NUM
ftr-405	802	9	(	(	PUNCT
ftr-405	802	10	1916	1916	NUM
ftr-405	802	11	)	)	PUNCT
ftr-405	802	12	(	(	PUNCT
ftr-405	802	13	permitting	permit	VERB
ftr-405	802	14	the	the	DET
ftr-405	802	15	first	first	ADJ
ftr-405	802	16	income	income	NOUN
ftr-405	802	17	tax	tax	NOUN
ftr-405	802	18	act	act	NOUN
ftr-405	802	19	to	to	ADP
ftr-405	802	20	tax	tax	NOUN
ftr-405	802	21	incomes	income	NOUN
ftr-405	802	22	retroactively	retroactively	ADV
ftr-405	802	23	to	to	ADP
ftr-405	802	24	the	the	DET
ftr-405	802	25	date	date	NOUN
ftr-405	802	26	earlier	early	ADV
ftr-405	802	27	the	the	DET
ftr-405	802	28	same	same	ADJ
ftr-405	802	29	year	year	NOUN
ftr-405	802	30	that	that	PRON
ftr-405	802	31	the	the	DET
ftr-405	802	32	16th	16th	ADJ
ftr-405	802	33	amendment	amendment	NOUN
ftr-405	802	34	took	take	VERB
ftr-405	802	35	effect	effect	NOUN
ftr-405	802	36	)	)	PUNCT
ftr-405	802	37	and	and	CCONJ
ftr-405	802	38	blodgett	blodgett	PROPN
ftr-405	802	39	v.	v.	PROPN
ftr-405	802	40	holden	holden	PROPN
ftr-405	802	41	,	,	PUNCT
ftr-405	802	42	275	275	NUM
ftr-405	802	43	u.s	u.s	PROPN
ftr-405	802	44	.	.	PROPN
ftr-405	802	45	142	142	NUM
ftr-405	802	46	(	(	PUNCT
ftr-405	802	47	1927	1927	NUM
ftr-405	802	48	)	)	PUNCT
ftr-405	802	49	,	,	PUNCT
ftr-405	802	50	supra	supra	PROPN
ftr-405	802	51	note	note	PROPN
ftr-405	802	52	b.	b.	PROPN
ftr-405	802	53	bill	bill	PROPN
ftr-405	802	54	of	of	ADP
ftr-405	802	55	rights	right	NOUN
ftr-405	802	56	decisions	decision	NOUN
ftr-405	802	57	–	–	PUNCT
ftr-405	802	58	federal	federal	ADJ
ftr-405	802	59	law	law	NOUN
ftr-405	802	60	challenges	challenge	VERB
ftr-405	802	61	taxpayers	taxpayer	NOUN
ftr-405	802	62	enjoyed	enjoy	VERB
ftr-405	802	63	early	early	ADJ
ftr-405	802	64	victories	victory	NOUN
ftr-405	802	65	with	with	ADP
ftr-405	802	66	due	due	ADJ
ftr-405	802	67	process	process	NOUN
ftr-405	802	68	clause	clause	NOUN
ftr-405	802	69	arguments	argument	NOUN
ftr-405	802	70	against	against	ADP
ftr-405	802	71	retroactive	retroactive	ADJ
ftr-405	802	72	application	application	NOUN
ftr-405	802	73	of	of	ADP
ftr-405	802	74	the	the	DET
ftr-405	802	75	gift	gift	NOUN
ftr-405	802	76	and	and	CCONJ
ftr-405	802	77	estate	estate	NOUN
ftr-405	802	78	taxes	taxis	NOUN
ftr-405	802	79	to	to	PART
ftr-405	802	80	gifts	gift	NOUN
ftr-405	802	81	the	the	DET
ftr-405	802	82	taxpayer	taxpayer	NOUN
ftr-405	802	83	completed	complete	VERB
ftr-405	802	84	before	before	ADP
ftr-405	802	85	enactment	enactment	NOUN
ftr-405	802	86	of	of	ADP
ftr-405	802	87	the	the	DET
ftr-405	802	88	tax	tax	NOUN
ftr-405	802	89	.	.	PUNCT
ftr-405	803	1	those	those	DET
ftr-405	803	2	victories	victory	NOUN
ftr-405	803	3	seem	seem	VERB
ftr-405	803	4	a188	a188	ADJ
ftr-405	803	5	function	function	NOUN
ftr-405	803	6	of	of	ADP
ftr-405	803	7	lack	lack	NOUN
ftr-405	803	8	of	of	ADP
ftr-405	803	9	warning	warning	NOUN
ftr-405	803	10	to	to	ADP
ftr-405	803	11	taxpayers	taxpayer	NOUN
ftr-405	803	12	,	,	PUNCT
ftr-405	803	13	rather	rather	ADV
ftr-405	803	14	than	than	ADP
ftr-405	803	15	a	a	DET
ftr-405	803	16	reflection	reflection	NOUN
ftr-405	803	17	of	of	ADP
ftr-405	803	18	a	a	DET
ftr-405	803	19	fundamental	fundamental	ADJ
ftr-405	803	20	limitation	limitation	NOUN
ftr-405	803	21	on	on	ADP
ftr-405	803	22	retroactive	retroactive	ADJ
ftr-405	803	23	tax	tax	NOUN
ftr-405	803	24	changes	change	NOUN
ftr-405	803	25	.	.	PUNCT
ftr-405	804	1	hence	hence	ADV
ftr-405	804	2	,	,	PUNCT
ftr-405	804	3	the	the	DET
ftr-405	804	4	court	court	NOUN
ftr-405	804	5	distinguished	distinguish	VERB
ftr-405	804	6	a	a	DET
ftr-405	804	7	change	change	NOUN
ftr-405	804	8	in	in	ADP
ftr-405	804	9	the	the	DET
ftr-405	804	10	estate	estate	NOUN
ftr-405	804	11	tax	tax	NOUN
ftr-405	804	12	base	base	NOUN
ftr-405	804	13	that	that	PRON
ftr-405	804	14	included	include	VERB
ftr-405	804	15	gifts	gift	NOUN
ftr-405	804	16	in	in	ADP
ftr-405	804	17	contemplation	contemplation	NOUN
ftr-405	804	18	of	of	ADP
ftr-405	804	19	death	death	NOUN
ftr-405	804	20	from	from	ADP
ftr-405	804	21	precedent	precedent	NOUN
ftr-405	804	22	dealing	deal	VERB
ftr-405	804	23	with	with	ADP
ftr-405	804	24	due	due	ADJ
ftr-405	804	25	process189	process189	PROPN
ftr-405	804	26	challenges	challenge	NOUN
ftr-405	804	27	to	to	ADP
ftr-405	804	28	the	the	DET
ftr-405	804	29	unanticipated	unanticipated	ADJ
ftr-405	804	30	imposition	imposition	NOUN
ftr-405	804	31	of	of	ADP
ftr-405	804	32	a	a	DET
ftr-405	804	33	new	new	ADJ
ftr-405	804	34	tax	tax	NOUN
ftr-405	804	35	.	.	PUNCT
ftr-405	805	1	the	the	DET
ftr-405	805	2	court190	court190	PROPN
ftr-405	805	3	observed	observe	VERB
ftr-405	805	4	that	that	SCONJ
ftr-405	805	5	retroactive	retroactive	ADJ
ftr-405	805	6	application	application	NOUN
ftr-405	805	7	of	of	ADP
ftr-405	805	8	the	the	DET
ftr-405	805	9	change	change	NOUN
ftr-405	805	10	worked	work	VERB
ftr-405	805	11	no	no	DET
ftr-405	805	12	injustice	injustice	NOUN
ftr-405	805	13	.	.	PUNCT
ftr-405	806	1	gifts	gift	NOUN
ftr-405	806	2	in	in	ADP
ftr-405	806	3	contemplation	contemplation	NOUN
ftr-405	806	4	of	of	ADP
ftr-405	806	5	death	death	NOUN
ftr-405	806	6	were	be	AUX
ftr-405	806	7	equivalent	equivalent	ADJ
ftr-405	806	8	to	to	ADP
ftr-405	806	9	transfers	transfer	NOUN
ftr-405	806	10	at	at	ADP
ftr-405	806	11	death	death	NOUN
ftr-405	806	12	.	.	PUNCT
ftr-405	807	1	the	the	DET
ftr-405	807	2	taxpayer	taxpayer	NOUN
ftr-405	807	3	reasonably	reasonably	ADV
ftr-405	807	4	could	could	AUX
ftr-405	807	5	have	have	AUX
ftr-405	807	6	anticipated	anticipate	VERB
ftr-405	807	7	the	the	DET
ftr-405	807	8	risk	risk	NOUN
ftr-405	807	9	that	that	SCONJ
ftr-405	807	10	congress	congress	PROPN
ftr-405	807	11	would	would	AUX
ftr-405	807	12	change	change	VERB
ftr-405	807	13	the	the	DET
ftr-405	807	14	law	law	NOUN
ftr-405	807	15	to	to	PART
ftr-405	807	16	include	include	VERB
ftr-405	807	17	gifts	gift	NOUN
ftr-405	807	18	in	in	ADP
ftr-405	807	19	contemplation	contemplation	NOUN
ftr-405	807	20	of	of	ADP
ftr-405	807	21	death	death	NOUN
ftr-405	807	22	,	,	PUNCT
ftr-405	807	23	as	as	SCONJ
ftr-405	807	24	many	many	ADJ
ftr-405	807	25	states	state	NOUN
ftr-405	807	26	already	already	ADV
ftr-405	807	27	included	include	VERB
ftr-405	807	28	such	such	ADJ
ftr-405	807	29	gifts	gift	NOUN
ftr-405	807	30	in	in	ADP
ftr-405	807	31	their	their	PRON
ftr-405	807	32	inheritance	inheritance	NOUN
ftr-405	807	33	tax	tax	NOUN
ftr-405	807	34	base	base	NOUN
ftr-405	807	35	.	.	PUNCT
ftr-405	808	1	compare	compare	VERB
ftr-405	808	2	the	the	DET
ftr-405	808	3	supreme191	supreme191	PROPN
ftr-405	808	4	court	court	NOUN
ftr-405	808	5	’s	’s	PART
ftr-405	808	6	early	early	ADJ
ftr-405	808	7	decision	decision	NOUN
ftr-405	808	8	permitting	permit	VERB
ftr-405	808	9	the	the	DET
ftr-405	808	10	first	first	ADJ
ftr-405	808	11	,	,	PUNCT
ftr-405	808	12	post-16th	post-16th	PROPN
ftr-405	808	13	amendment	amendment	PROPN
ftr-405	808	14	income	income	PROPN
ftr-405	808	15	tax	tax	PROPN
ftr-405	808	16	statute	statute	NOUN
ftr-405	808	17	to	to	PART
ftr-405	808	18	reach	reach	VERB
ftr-405	808	19	income	income	NOUN
ftr-405	808	20	the	the	DET
ftr-405	808	21	taxpayer	taxpayer	NOUN
ftr-405	808	22	realized	realize	VERB
ftr-405	808	23	during	during	ADP
ftr-405	808	24	the	the	DET
ftr-405	808	25	taxable	taxable	ADJ
ftr-405	808	26	year	year	NOUN
ftr-405	808	27	before	before	ADP
ftr-405	808	28	enactment	enactment	NOUN
ftr-405	808	29	of	of	ADP
ftr-405	808	30	the	the	DET
ftr-405	808	31	statute	statute	NOUN
ftr-405	808	32	but	but	CCONJ
ftr-405	808	33	after	after	ADP
ftr-405	808	34	adoption	adoption	NOUN
ftr-405	808	35	of	of	ADP
ftr-405	808	36	the	the	DET
ftr-405	808	37	amendment	amendment	NOUN
ftr-405	808	38	to	to	ADP
ftr-405	808	39	the	the	DET
ftr-405	808	40	constitution	constitution	NOUN
ftr-405	808	41	.	.	PUNCT
ftr-405	809	1	more	more	ADJ
ftr-405	809	2	recent	recent	ADJ
ftr-405	809	3	decisions	decision	NOUN
ftr-405	809	4	have	have	AUX
ftr-405	809	5	given	give	VERB
ftr-405	809	6	the	the	DET
ftr-405	809	7	united	united	PROPN
ftr-405	809	8	states	states	PROPN
ftr-405	809	9	still192	still192	PART
ftr-405	809	10	287	287	NUM
ftr-405	809	11	horizontal	horizontal	ADJ
ftr-405	809	12	and	and	CCONJ
ftr-405	809	13	vertical	vertical	ADJ
ftr-405	809	14	equity	equity	NOUN
ftr-405	809	15	in	in	ADP
ftr-405	809	16	taxation	taxation	NOUN
ftr-405	810	1	[	[	X
ftr-405	810	2	vol.7:5	vol.7:5	PROPN
ftr-405	810	3	188	188	NUM
ftr-405	810	4	(	(	PUNCT
ftr-405	810	5	prohibiting	prohibit	VERB
ftr-405	810	6	retroactive	retroactive	ADJ
ftr-405	810	7	application	application	NOUN
ftr-405	810	8	of	of	ADP
ftr-405	810	9	the	the	DET
ftr-405	810	10	gift	gift	NOUN
ftr-405	810	11	tax	tax	NOUN
ftr-405	810	12	to	to	ADP
ftr-405	810	13	a	a	DET
ftr-405	810	14	period	period	NOUN
ftr-405	810	15	before	before	SCONJ
ftr-405	810	16	the	the	DET
ftr-405	810	17	congress	congress	PROPN
ftr-405	810	18	began	begin	VERB
ftr-405	810	19	to	to	PART
ftr-405	810	20	consider	consider	VERB
ftr-405	810	21	the	the	DET
ftr-405	810	22	tax	tax	NOUN
ftr-405	810	23	)	)	PUNCT
ftr-405	810	24	.	.	PUNCT
ftr-405	811	1	193	193	NUM
ftr-405	811	2	.	.	PUNCT
ftr-405	812	1	irc	irc	PROPN
ftr-405	812	2	§	§	PROPN
ftr-405	812	3	2010	2010	NUM
ftr-405	812	4	.	.	PUNCT
ftr-405	813	1	194	194	NUM
ftr-405	813	2	.	.	PUNCT
ftr-405	814	1	united	united	PROPN
ftr-405	814	2	states	states	PROPN
ftr-405	814	3	v.	v.	CCONJ
ftr-405	814	4	hemme	hemme	PROPN
ftr-405	814	5	,	,	PUNCT
ftr-405	814	6	476	476	NUM
ftr-405	814	7	u.s	u.s	PROPN
ftr-405	814	8	.	.	PROPN
ftr-405	814	9	558	558	NUM
ftr-405	814	10	,	,	PUNCT
ftr-405	814	11	571	571	NUM
ftr-405	814	12	(	(	PUNCT
ftr-405	814	13	1986	1986	NUM
ftr-405	814	14	)	)	PUNCT
ftr-405	814	15	.	.	PUNCT
ftr-405	815	1	195	195	NUM
ftr-405	815	2	.	.	PUNCT
ftr-405	815	3	irc	irc	AUX
ftr-405	815	4	§	§	PROPN
ftr-405	815	5	2035	2035	NUM
ftr-405	815	6	includes	include	VERB
ftr-405	815	7	completed	complete	VERB
ftr-405	815	8	gifts	gift	NOUN
ftr-405	815	9	that	that	PRON
ftr-405	815	10	the	the	DET
ftr-405	815	11	decedent	decedent	NOUN
ftr-405	815	12	made	make	VERB
ftr-405	815	13	within	within	ADP
ftr-405	815	14	three	three	NUM
ftr-405	815	15	years	year	NOUN
ftr-405	815	16	of	of	ADP
ftr-405	815	17	death	death	NOUN
ftr-405	815	18	in	in	ADP
ftr-405	815	19	the	the	DET
ftr-405	815	20	decedent	decedent	NOUN
ftr-405	815	21	’s	’s	PART
ftr-405	815	22	estate	estate	NOUN
ftr-405	815	23	.	.	PUNCT
ftr-405	816	1	196	196	NUM
ftr-405	816	2	.	.	PUNCT
ftr-405	817	1	united	united	PROPN
ftr-405	817	2	states	states	PROPN
ftr-405	817	3	v.	v.	CCONJ
ftr-405	817	4	hemme	hemme	PROPN
ftr-405	817	5	,	,	PUNCT
ftr-405	817	6	476	476	NUM
ftr-405	817	7	u.s	u.s	PROPN
ftr-405	817	8	.	.	PROPN
ftr-405	817	9	at	at	ADP
ftr-405	817	10	567	567	NUM
ftr-405	817	11	-	-	SYM
ftr-405	817	12	568	568	NUM
ftr-405	817	13	(	(	PUNCT
ftr-405	817	14	distinguishing	distinguish	VERB
ftr-405	817	15	blodgett	blodgett	PROPN
ftr-405	817	16	v.	v.	PROPN
ftr-405	817	17	holden	holden	PROPN
ftr-405	817	18	,	,	PUNCT
ftr-405	817	19	275	275	NUM
ftr-405	817	20	u.s	u.s	PROPN
ftr-405	817	21	.	.	PROPN
ftr-405	817	22	142	142	NUM
ftr-405	817	23	(	(	PUNCT
ftr-405	817	24	1927	1927	NUM
ftr-405	817	25	)	)	PUNCT
ftr-405	817	26	,	,	PUNCT
ftr-405	817	27	supra	supra	PROPN
ftr-405	817	28	note	note	PROPN
ftr-405	817	29	188	188	NUM
ftr-405	817	30	,	,	PUNCT
ftr-405	817	31	on	on	ADP
ftr-405	817	32	the	the	DET
ftr-405	817	33	basis	basis	NOUN
ftr-405	817	34	of	of	ADP
ftr-405	817	35	surprise	surprise	NOUN
ftr-405	817	36	,	,	PUNCT
ftr-405	817	37	and	and	CCONJ
ftr-405	817	38	limiting	limit	VERB
ftr-405	817	39	untermyer	untermyer	NOUN
ftr-405	817	40	v.	v.	ADP
ftr-405	817	41	anderson	anderson	PROPN
ftr-405	817	42	,	,	PUNCT
ftr-405	817	43	276	276	NUM
ftr-405	817	44	u.s	u.s	PROPN
ftr-405	817	45	.	.	PROPN
ftr-405	817	46	440	440	NUM
ftr-405	817	47	(	(	PUNCT
ftr-405	817	48	1928	1928	NUM
ftr-405	817	49	)	)	PUNCT
ftr-405	817	50	,	,	PUNCT
ftr-405	817	51	supra	supra	PROPN
ftr-405	817	52	note	note	PROPN
ftr-405	817	53	188	188	NUM
ftr-405	817	54	,	,	PUNCT
ftr-405	817	55	to	to	ADP
ftr-405	817	56	the	the	DET
ftr-405	817	57	enactment	enactment	NOUN
ftr-405	817	58	of	of	ADP
ftr-405	817	59	wholly	wholly	ADV
ftr-405	817	60	new	new	ADJ
ftr-405	817	61	taxes	taxis	NOUN
ftr-405	817	62	)	)	PUNCT
ftr-405	817	63	.	.	PUNCT
ftr-405	818	1	197	197	NUM
ftr-405	818	2	.	.	PUNCT
ftr-405	818	3	welch	welch	PROPN
ftr-405	818	4	v.	v.	PROPN
ftr-405	818	5	henry	henry	PROPN
ftr-405	818	6	,	,	PUNCT
ftr-405	818	7	305	305	NUM
ftr-405	818	8	u.s	u.s	PROPN
ftr-405	818	9	.	.	PROPN
ftr-405	818	10	134	134	NUM
ftr-405	818	11	,	,	PUNCT
ftr-405	818	12	148	148	NUM
ftr-405	818	13	(	(	PUNCT
ftr-405	818	14	1938	1938	NUM
ftr-405	818	15	)	)	PUNCT
ftr-405	818	16	.	.	PUNCT
ftr-405	819	1	198	198	NUM
ftr-405	819	2	.	.	PUNCT
ftr-405	820	1	united	united	PROPN
ftr-405	820	2	states	states	PROPN
ftr-405	820	3	v.	v.	PROPN
ftr-405	820	4	carlton	carlton	PROPN
ftr-405	820	5	,	,	PUNCT
ftr-405	820	6	512	512	NUM
ftr-405	820	7	u.s	u.s	PROPN
ftr-405	820	8	.	.	PROPN
ftr-405	820	9	26	26	NUM
ftr-405	820	10	(	(	PUNCT
ftr-405	820	11	1994	1994	NUM
ftr-405	820	12	)	)	PUNCT
ftr-405	820	13	.	.	PUNCT
ftr-405	821	1	199	199	NUM
ftr-405	821	2	.	.	PUNCT
ftr-405	822	1	irc	irc	PROPN
ftr-405	822	2	§	§	PROPN
ftr-405	822	3	2057	2057	NUM
ftr-405	822	4	(	(	PUNCT
ftr-405	822	5	repealed	repeal	VERB
ftr-405	822	6	in	in	ADP
ftr-405	822	7	1989	1989	NUM
ftr-405	822	8	)	)	PUNCT
ftr-405	822	9	.	.	PUNCT
ftr-405	823	1	200	200	NUM
ftr-405	823	2	.	.	X
ftr-405	823	3	carlon	carlon	PROPN
ftr-405	823	4	,	,	PUNCT
ftr-405	823	5	512	512	NUM
ftr-405	823	6	u.s	u.s	PROPN
ftr-405	823	7	.	.	PROPN
ftr-405	823	8	at	at	ADP
ftr-405	823	9	26	26	NUM
ftr-405	823	10	.	.	PUNCT
ftr-405	823	11	201	201	NUM
ftr-405	823	12	.	.	PUNCT
ftr-405	824	1	i	i	PRON
ftr-405	824	2	d.	d.	PROPN
ftr-405	824	3	greater	great	ADJ
ftr-405	824	4	authority	authority	NOUN
ftr-405	824	5	to	to	PART
ftr-405	824	6	impose	impose	VERB
ftr-405	824	7	tax	tax	NOUN
ftr-405	824	8	law	law	NOUN
ftr-405	824	9	changes	change	VERB
ftr-405	824	10	retroactively	retroactively	ADV
ftr-405	824	11	.	.	PUNCT
ftr-405	825	1	for	for	ADP
ftr-405	825	2	example	example	NOUN
ftr-405	825	3	,	,	PUNCT
ftr-405	825	4	reduction	reduction	NOUN
ftr-405	825	5	of	of	ADP
ftr-405	825	6	the	the	DET
ftr-405	825	7	decedent	decedent	NOUN
ftr-405	825	8	’s	’s	PART
ftr-405	825	9	unified	unify	VERB
ftr-405	825	10	estate	estate	NOUN
ftr-405	825	11	and	and	CCONJ
ftr-405	825	12	gift	gift	NOUN
ftr-405	825	13	tax	tax	NOUN
ftr-405	825	14	credit	credit	NOUN
ftr-405	825	15	for	for	ADP
ftr-405	825	16	gift	gift	NOUN
ftr-405	825	17	tax193	tax193	PROPN
ftr-405	825	18	exemptions	exemption	NOUN
ftr-405	825	19	the	the	DET
ftr-405	825	20	taxpayer	taxpayer	NOUN
ftr-405	825	21	claimed	claim	VERB
ftr-405	825	22	under	under	ADP
ftr-405	825	23	prior	prior	ADJ
ftr-405	825	24	law	law	NOUN
ftr-405	825	25	was	be	AUX
ftr-405	825	26	permissible	permissible	ADJ
ftr-405	825	27	even194	even194	PROPN
ftr-405	825	28	though	though	SCONJ
ftr-405	825	29	the	the	DET
ftr-405	825	30	tax	tax	NOUN
ftr-405	825	31	benefit	benefit	NOUN
ftr-405	825	32	of	of	ADP
ftr-405	825	33	the	the	DET
ftr-405	825	34	claimed	claim	VERB
ftr-405	825	35	exemption	exemption	NOUN
ftr-405	825	36	disappeared	disappear	VERB
ftr-405	825	37	as	as	SCONJ
ftr-405	825	38	the	the	DET
ftr-405	825	39	gift	gift	NOUN
ftr-405	825	40	became	become	VERB
ftr-405	825	41	part	part	NOUN
ftr-405	825	42	of	of	ADP
ftr-405	825	43	the	the	DET
ftr-405	825	44	decedent	decedent	NOUN
ftr-405	825	45	’s	’s	PART
ftr-405	825	46	estate	estate	NOUN
ftr-405	825	47	under	under	ADP
ftr-405	825	48	the	the	DET
ftr-405	825	49	three	three	NUM
ftr-405	825	50	year	year	NOUN
ftr-405	825	51	of	of	ADP
ftr-405	825	52	death	death	NOUN
ftr-405	825	53	rule	rule	NOUN
ftr-405	825	54	.	.	PUNCT
ftr-405	826	1	in195	in195	VERB
ftr-405	826	2	so	so	ADV
ftr-405	826	3	holding	holding	NOUN
ftr-405	826	4	,	,	PUNCT
ftr-405	826	5	the	the	DET
ftr-405	826	6	court	court	NOUN
ftr-405	826	7	expressly	expressly	ADV
ftr-405	826	8	limited	limit	VERB
ftr-405	826	9	its	its	PRON
ftr-405	826	10	earlier	early	ADJ
ftr-405	826	11	decisions	decision	NOUN
ftr-405	826	12	to	to	ADP
ftr-405	826	13	those	those	DET
ftr-405	826	14	instances	instance	NOUN
ftr-405	826	15	in	in	ADP
ftr-405	826	16	which	which	PRON
ftr-405	826	17	the	the	DET
ftr-405	826	18	taxpayer	taxpayer	NOUN
ftr-405	826	19	had	have	VERB
ftr-405	826	20	no	no	DET
ftr-405	826	21	notice	notice	NOUN
ftr-405	826	22	of	of	ADP
ftr-405	826	23	the	the	DET
ftr-405	826	24	change	change	NOUN
ftr-405	826	25	or	or	CCONJ
ftr-405	826	26	contemplated	contemplate	VERB
ftr-405	826	27	change	change	NOUN
ftr-405	826	28	in	in	ADP
ftr-405	826	29	the	the	DET
ftr-405	826	30	law	law	NOUN
ftr-405	826	31	and	and	CCONJ
ftr-405	826	32	elected	elect	VERB
ftr-405	826	33	a	a	DET
ftr-405	826	34	course	course	NOUN
ftr-405	826	35	of	of	ADP
ftr-405	826	36	action	action	NOUN
ftr-405	826	37	before	before	SCONJ
ftr-405	826	38	congress	congress	PROPN
ftr-405	826	39	enacted	enact	VERB
ftr-405	826	40	a	a	DET
ftr-405	826	41	new	new	ADJ
ftr-405	826	42	tax	tax	NOUN
ftr-405	826	43	as	as	SCONJ
ftr-405	826	44	opposed	oppose	VERB
ftr-405	826	45	to	to	ADP
ftr-405	826	46	altering	alter	VERB
ftr-405	826	47	an	an	DET
ftr-405	826	48	existing	exist	VERB
ftr-405	826	49	tax	tax	NOUN
ftr-405	826	50	.	.	PUNCT
ftr-405	827	1	and	and	CCONJ
ftr-405	827	2	in	in	ADP
ftr-405	827	3	upholding	uphold	VERB
ftr-405	827	4	a	a	DET
ftr-405	827	5	retroactive196	retroactive196	ADJ
ftr-405	827	6	extension	extension	NOUN
ftr-405	827	7	of	of	ADP
ftr-405	827	8	a	a	DET
ftr-405	827	9	state	state	NOUN
ftr-405	827	10	income	income	NOUN
ftr-405	827	11	tax	tax	NOUN
ftr-405	827	12	to	to	ADP
ftr-405	827	13	dividends	dividend	NOUN
ftr-405	827	14	that	that	PRON
ftr-405	827	15	previously	previously	ADV
ftr-405	827	16	had	have	AUX
ftr-405	827	17	been	be	AUX
ftr-405	827	18	exempt	exempt	ADJ
ftr-405	827	19	,	,	PUNCT
ftr-405	827	20	the	the	DET
ftr-405	827	21	court	court	NOUN
ftr-405	827	22	,	,	PUNCT
ftr-405	827	23	in	in	ADP
ftr-405	827	24	alluding	allude	VERB
ftr-405	827	25	to	to	ADP
ftr-405	827	26	the	the	DET
ftr-405	827	27	planning	planning	NOUN
ftr-405	827	28	issue	issue	NOUN
ftr-405	827	29	with	with	ADP
ftr-405	827	30	a	a	DET
ftr-405	827	31	retroactive	retroactive	ADJ
ftr-405	827	32	gift	gift	NOUN
ftr-405	827	33	tax	tax	NOUN
ftr-405	827	34	,	,	PUNCT
ftr-405	827	35	observed	observe	VERB
ftr-405	827	36	that	that	SCONJ
ftr-405	827	37	“	"	PUNCT
ftr-405	827	38	[	[	X
ftr-405	827	39	w]e	w]e	NOUN
ftr-405	827	40	can	can	AUX
ftr-405	827	41	not	not	PART
ftr-405	827	42	assume	assume	VERB
ftr-405	827	43	that	that	SCONJ
ftr-405	827	44	stockholders	stockholder	NOUN
ftr-405	827	45	would	would	AUX
ftr-405	827	46	refuse	refuse	VERB
ftr-405	827	47	to	to	PART
ftr-405	827	48	receive	receive	VERB
ftr-405	827	49	corporate	corporate	ADJ
ftr-405	827	50	dividends	dividend	NOUN
ftr-405	827	51	even	even	ADV
ftr-405	827	52	if	if	SCONJ
ftr-405	827	53	they	they	PRON
ftr-405	827	54	knew	know	VERB
ftr-405	827	55	that	that	SCONJ
ftr-405	827	56	their	their	PRON
ftr-405	827	57	receipt	receipt	NOUN
ftr-405	827	58	would	would	AUX
ftr-405	827	59	later	later	ADV
ftr-405	827	60	be	be	AUX
ftr-405	827	61	subjected	subject	VERB
ftr-405	827	62	to	to	ADP
ftr-405	827	63	a	a	DET
ftr-405	827	64	new	new	ADJ
ftr-405	827	65	tax	tax	NOUN
ftr-405	827	66	.	.	PUNCT
ftr-405	827	67	.	.	PUNCT
ftr-405	828	1	.	.	PUNCT
ftr-405	828	2	”	"	PUNCT
ftr-405	829	1	197	197	NUM
ftr-405	829	2	congress	congress	PROPN
ftr-405	829	3	generally	generally	ADV
ftr-405	829	4	seeks	seek	VERB
ftr-405	829	5	to	to	PART
ftr-405	829	6	avoid	avoid	VERB
ftr-405	829	7	the	the	DET
ftr-405	829	8	potential	potential	ADJ
ftr-405	829	9	retroactivity	retroactivity	NOUN
ftr-405	829	10	problem	problem	NOUN
ftr-405	829	11	by	by	ADP
ftr-405	829	12	announcing	announce	VERB
ftr-405	829	13	publicly	publicly	ADV
ftr-405	829	14	proposed	propose	VERB
ftr-405	829	15	tax	tax	NOUN
ftr-405	829	16	changes	change	NOUN
ftr-405	829	17	and	and	CCONJ
ftr-405	829	18	making	make	VERB
ftr-405	829	19	them	they	PRON
ftr-405	829	20	effective	effective	ADJ
ftr-405	829	21	no	no	ADV
ftr-405	829	22	earlier	early	ADV
ftr-405	829	23	that	that	SCONJ
ftr-405	829	24	the	the	DET
ftr-405	829	25	date	date	NOUN
ftr-405	829	26	of	of	ADP
ftr-405	829	27	that	that	DET
ftr-405	829	28	announcement	announcement	NOUN
ftr-405	829	29	.	.	PUNCT
ftr-405	830	1	however	however	ADV
ftr-405	830	2	,	,	PUNCT
ftr-405	830	3	where	where	SCONJ
ftr-405	830	4	a	a	DET
ftr-405	830	5	taxpayer	taxpayer	NOUN
ftr-405	830	6	planned	plan	VERB
ftr-405	830	7	a	a	DET
ftr-405	830	8	transaction	transaction	NOUN
ftr-405	830	9	to	to	PART
ftr-405	830	10	exploit	exploit	VERB
ftr-405	830	11	a	a	DET
ftr-405	830	12	flaw	flaw	NOUN
ftr-405	830	13	in	in	ADP
ftr-405	830	14	a	a	DET
ftr-405	830	15	statute	statute	NOUN
ftr-405	830	16	,	,	PUNCT
ftr-405	830	17	neither	neither	CCONJ
ftr-405	830	18	the	the	DET
ftr-405	830	19	taxpayer	taxpayer	NOUN
ftr-405	830	20	’s	’s	PART
ftr-405	830	21	planning	planning	NOUN
ftr-405	830	22	nor	nor	CCONJ
ftr-405	830	23	the	the	DET
ftr-405	830	24	absence	absence	NOUN
ftr-405	830	25	of	of	ADP
ftr-405	830	26	a	a	DET
ftr-405	830	27	public	public	ADJ
ftr-405	830	28	announcement	announcement	NOUN
ftr-405	830	29	in	in	ADP
ftr-405	830	30	advance	advance	NOUN
ftr-405	830	31	of	of	ADP
ftr-405	830	32	the	the	DET
ftr-405	830	33	effective	effective	ADJ
ftr-405	830	34	date	date	NOUN
ftr-405	830	35	of	of	ADP
ftr-405	830	36	the	the	DET
ftr-405	830	37	change	change	NOUN
ftr-405	830	38	was	be	AUX
ftr-405	830	39	a	a	DET
ftr-405	830	40	barrier	barrier	NOUN
ftr-405	830	41	to	to	PART
ftr-405	830	42	retroactive	retroactive	VERB
ftr-405	830	43	application	application	NOUN
ftr-405	830	44	of	of	ADP
ftr-405	830	45	the	the	DET
ftr-405	830	46	statute	statute	NOUN
ftr-405	830	47	as	as	SCONJ
ftr-405	830	48	changed	change	VERB
ftr-405	830	49	.	.	PUNCT
ftr-405	831	1	the	the	DET
ftr-405	831	2	statute	statute	NOUN
ftr-405	831	3	in	in	ADP
ftr-405	831	4	question	question	NOUN
ftr-405	831	5	and	and	CCONJ
ftr-405	831	6	in	in	ADP
ftr-405	831	7	effect	effect	NOUN
ftr-405	831	8	at	at	ADP
ftr-405	831	9	the	the	DET
ftr-405	831	10	decedent’s198	decedent’s198	NOUN
ftr-405	831	11	death	death	NOUN
ftr-405	831	12	allowed	allow	VERB
ftr-405	831	13	a	a	DET
ftr-405	831	14	deduction	deduction	NOUN
ftr-405	831	15	for	for	ADP
ftr-405	831	16	one	one	NUM
ftr-405	831	17	-	-	PUNCT
ftr-405	831	18	half	half	NOUN
ftr-405	831	19	the	the	DET
ftr-405	831	20	value	value	NOUN
ftr-405	831	21	of	of	ADP
ftr-405	831	22	employer	employer	NOUN
ftr-405	831	23	securities	security	NOUN
ftr-405	831	24	that	that	PRON
ftr-405	831	25	an	an	DET
ftr-405	831	26	estate	estate	NOUN
ftr-405	831	27	sold	sell	VERB
ftr-405	831	28	to	to	ADP
ftr-405	831	29	an	an	DET
ftr-405	831	30	employee	employee	NOUN
ftr-405	831	31	stock	stock	NOUN
ftr-405	831	32	option	option	NOUN
ftr-405	831	33	plan	plan	NOUN
ftr-405	831	34	.	.	PUNCT
ftr-405	832	1	the	the	DET
ftr-405	832	2	estate	estate	NOUN
ftr-405	832	3	purchased199	purchased199	PROPN
ftr-405	832	4	shares	share	NOUN
ftr-405	832	5	on	on	ADP
ftr-405	832	6	the	the	DET
ftr-405	832	7	market	market	NOUN
ftr-405	832	8	,	,	PUNCT
ftr-405	832	9	sold	sell	VERB
ftr-405	832	10	them	they	PRON
ftr-405	832	11	to	to	ADP
ftr-405	832	12	an	an	DET
ftr-405	832	13	employee	employee	NOUN
ftr-405	832	14	stock	stock	NOUN
ftr-405	832	15	option	option	NOUN
ftr-405	832	16	plan	plan	NOUN
ftr-405	832	17	,	,	PUNCT
ftr-405	832	18	and	and	CCONJ
ftr-405	832	19	claimed	claim	VERB
ftr-405	832	20	the	the	DET
ftr-405	832	21	deduction	deduction	NOUN
ftr-405	832	22	–	–	PUNCT
ftr-405	832	23	correctly	correctly	ADV
ftr-405	832	24	applying	apply	VERB
ftr-405	832	25	the	the	DET
ftr-405	832	26	statutory	statutory	ADJ
ftr-405	832	27	provision	provision	NOUN
ftr-405	832	28	as	as	ADP
ftr-405	832	29	then	then	ADV
ftr-405	832	30	in	in	ADP
ftr-405	832	31	effect	effect	NOUN
ftr-405	832	32	.	.	PUNCT
ftr-405	833	1	the	the	DET
ftr-405	833	2	retroactive	retroactive	ADJ
ftr-405	833	3	statutory	statutory	ADJ
ftr-405	833	4	change	change	NOUN
ftr-405	833	5	limited	limit	VERB
ftr-405	833	6	the	the	DET
ftr-405	833	7	statute	statute	NOUN
ftr-405	833	8	to	to	ADP
ftr-405	833	9	sales	sale	NOUN
ftr-405	833	10	of	of	ADP
ftr-405	833	11	shares200	shares200	PROPN
ftr-405	833	12	that	that	PRON
ftr-405	833	13	were	be	AUX
ftr-405	833	14	includible	includible	ADJ
ftr-405	833	15	in	in	ADP
ftr-405	833	16	the	the	DET
ftr-405	833	17	decedent	decedent	NOUN
ftr-405	833	18	’s	’s	PART
ftr-405	833	19	estate	estate	NOUN
ftr-405	833	20	,	,	PUNCT
ftr-405	833	21	so	so	CCONJ
ftr-405	833	22	the	the	DET
ftr-405	833	23	estate	estate	NOUN
ftr-405	833	24	in	in	ADP
ftr-405	833	25	carlton	carlton	PROPN
ftr-405	833	26	received	receive	VERB
ftr-405	833	27	no	no	DET
ftr-405	833	28	deduction	deduction	NOUN
ftr-405	833	29	.	.	PUNCT
ftr-405	834	1	the	the	DET
ftr-405	834	2	court	court	NOUN
ftr-405	834	3	viewed	view	VERB
ftr-405	834	4	the	the	DET
ftr-405	834	5	change	change	NOUN
ftr-405	834	6	as	as	ADP
ftr-405	834	7	a	a	DET
ftr-405	834	8	rational	rational	ADJ
ftr-405	834	9	limitation	limitation	NOUN
ftr-405	834	10	of	of	ADP
ftr-405	834	11	the201	the201	PROPN
ftr-405	834	12	2006	2006	NUM
ftr-405	834	13	]	]	PUNCT
ftr-405	834	14	florida	florida	PROPN
ftr-405	834	15	tax	tax	PROPN
ftr-405	834	16	review	review	NOUN
ftr-405	834	17	288	288	NUM
ftr-405	834	18	202	202	NUM
ftr-405	834	19	.	.	PUNCT
ftr-405	835	1	i	i	PRON
ftr-405	835	2	d.	d.	PROPN
ftr-405	835	3	at	at	ADP
ftr-405	835	4	32	32	NUM
ftr-405	835	5	.	.	PUNCT
ftr-405	835	6	203	203	NUM
ftr-405	835	7	.	.	PUNCT
ftr-405	836	1	“	"	PUNCT
ftr-405	836	2	congress	congress	PROPN
ftr-405	836	3	shall	shall	AUX
ftr-405	836	4	make	make	VERB
ftr-405	836	5	no	no	DET
ftr-405	836	6	law	law	NOUN
ftr-405	836	7	respecting	respect	VERB
ftr-405	836	8	an	an	DET
ftr-405	836	9	establishment	establishment	NOUN
ftr-405	836	10	of	of	ADP
ftr-405	836	11	religion	religion	NOUN
ftr-405	836	12	,	,	PUNCT
ftr-405	836	13	or	or	CCONJ
ftr-405	836	14	prohibiting	prohibit	VERB
ftr-405	836	15	the	the	DET
ftr-405	836	16	free	free	ADJ
ftr-405	836	17	exercise	exercise	NOUN
ftr-405	836	18	thereof	thereof	ADV
ftr-405	836	19	;	;	PUNCT
ftr-405	836	20	.	.	PUNCT
ftr-405	836	21	.	.	PUNCT
ftr-405	836	22	.	.	PUNCT
ftr-405	836	23	.	.	PUNCT
ftr-405	836	24	”	"	PUNCT
ftr-405	837	1	u.s	u.s	PROPN
ftr-405	837	2	.	.	PROPN
ftr-405	837	3	const	const	PROPN
ftr-405	837	4	.	.	PUNCT
ftr-405	838	1	amend	amend	PROPN
ftr-405	838	2	.	.	PUNCT
ftr-405	839	1	i.	i.	PROPN
ftr-405	839	2	204	204	NUM
ftr-405	839	3	.	.	PUNCT
ftr-405	840	1	united	united	PROPN
ftr-405	840	2	states	states	PROPN
ftr-405	840	3	v.	v.	PROPN
ftr-405	840	4	lee	lee	PROPN
ftr-405	840	5	,	,	PUNCT
ftr-405	840	6	455	455	PROPN
ftr-405	840	7	u.s	u.s	PROPN
ftr-405	840	8	.	.	PROPN
ftr-405	840	9	252	252	NUM
ftr-405	840	10	,	,	PUNCT
ftr-405	840	11	257	257	NUM
ftr-405	840	12	(	(	PUNCT
ftr-405	840	13	1982	1982	NUM
ftr-405	840	14	)	)	PUNCT
ftr-405	840	15	.	.	PUNCT
ftr-405	841	1	205	205	NUM
ftr-405	841	2	.	.	PUNCT
ftr-405	842	1	i	i	PRON
ftr-405	842	2	d.	d.	PROPN
ftr-405	842	3	at	at	ADP
ftr-405	842	4	259	259	NUM
ftr-405	842	5	-	-	SYM
ftr-405	842	6	60	60	NUM
ftr-405	842	7	.	.	PUNCT
ftr-405	842	8	206	206	NUM
ftr-405	842	9	.	.	PUNCT
ftr-405	843	1	bob	bob	PROPN
ftr-405	843	2	jones	jones	PROPN
ftr-405	843	3	univ	univ	PROPN
ftr-405	843	4	.	.	PUNCT
ftr-405	844	1	v.	v.	PROPN
ftr-405	844	2	united	united	PROPN
ftr-405	844	3	states	states	PROPN
ftr-405	844	4	,	,	PUNCT
ftr-405	844	5	461	461	NUM
ftr-405	844	6	u.s	u.s	PROPN
ftr-405	844	7	.	.	PROPN
ftr-405	844	8	574	574	NUM
ftr-405	844	9	,	,	PUNCT
ftr-405	844	10	592	592	NUM
ftr-405	844	11	-	-	SYM
ftr-405	844	12	593	593	NUM
ftr-405	844	13	(	(	PUNCT
ftr-405	844	14	1983	1983	NUM
ftr-405	844	15	)	)	PUNCT
ftr-405	844	16	.	.	PUNCT
ftr-405	845	1	207	207	NUM
ftr-405	845	2	.	.	PUNCT
ftr-405	846	1	irc	irc	PROPN
ftr-405	846	2	§	§	PROPN
ftr-405	846	3	501(c)(3	501(c)(3	NUM
ftr-405	846	4	)	)	PUNCT
ftr-405	846	5	.	.	PUNCT
ftr-405	847	1	donor	donor	NOUN
ftr-405	847	2	may	may	AUX
ftr-405	847	3	not	not	PART
ftr-405	847	4	deduct	deduct	VERB
ftr-405	847	5	contributions	contribution	NOUN
ftr-405	847	6	to	to	ADP
ftr-405	847	7	organizations	organization	NOUN
ftr-405	847	8	that	that	PRON
ftr-405	847	9	do	do	AUX
ftr-405	847	10	not	not	PART
ftr-405	847	11	have	have	VERB
ftr-405	847	12	tax	tax	NOUN
ftr-405	847	13	exempt	exempt	ADJ
ftr-405	847	14	status	status	NOUN
ftr-405	847	15	under	under	ADP
ftr-405	847	16	irc	irc	PROPN
ftr-405	847	17	§	§	PROPN
ftr-405	847	18	501(c)(3	501(c)(3	NUM
ftr-405	847	19	)	)	PUNCT
ftr-405	847	20	.	.	PUNCT
ftr-405	848	1	208	208	NUM
ftr-405	848	2	.	.	PUNCT
ftr-405	849	1	bob	bob	PROPN
ftr-405	849	2	jones	jones	PROPN
ftr-405	849	3	univ	univ	PROPN
ftr-405	849	4	.	.	PUNCT
ftr-405	850	1	v.	v.	PROPN
ftr-405	850	2	united	united	PROPN
ftr-405	850	3	states	states	PROPN
ftr-405	850	4	,	,	PUNCT
ftr-405	850	5	supra	supra	PROPN
ftr-405	850	6	note	note	NOUN
ftr-405	850	7	206	206	NUM
ftr-405	850	8	,	,	PUNCT
ftr-405	850	9	at	at	ADP
ftr-405	850	10	595	595	NUM
ftr-405	850	11	.	.	PUNCT
ftr-405	851	1	209	209	NUM
ftr-405	851	2	.	.	PUNCT
ftr-405	852	1	irc	irc	AUX
ftr-405	852	2	§	§	PROPN
ftr-405	852	3	170	170	NUM
ftr-405	852	4	allows	allow	VERB
ftr-405	852	5	a	a	DET
ftr-405	852	6	federal	federal	ADJ
ftr-405	852	7	income	income	NOUN
ftr-405	852	8	tax	tax	NOUN
ftr-405	852	9	deduction	deduction	NOUN
ftr-405	852	10	for	for	ADP
ftr-405	852	11	gifts	gift	NOUN
ftr-405	852	12	to	to	ADP
ftr-405	852	13	charities	charity	NOUN
ftr-405	852	14	,	,	PUNCT
ftr-405	852	15	including	include	VERB
ftr-405	852	16	churches	church	NOUN
ftr-405	852	17	.	.	PUNCT
ftr-405	853	1	210	210	NUM
ftr-405	853	2	.	.	PUNCT
ftr-405	854	1	walz	walz	PROPN
ftr-405	854	2	v.	v.	ADP
ftr-405	854	3	tax	tax	PROPN
ftr-405	854	4	com	com	PROPN
ftr-405	854	5	.	.	PROPN
ftr-405	854	6	of	of	ADP
ftr-405	854	7	the	the	DET
ftr-405	854	8	city	city	NOUN
ftr-405	854	9	of	of	ADP
ftr-405	854	10	new	new	PROPN
ftr-405	854	11	york	york	PROPN
ftr-405	854	12	,	,	PUNCT
ftr-405	854	13	397	397	NUM
ftr-405	854	14	u.s	u.s	PROPN
ftr-405	854	15	.	.	PROPN
ftr-405	854	16	664	664	NUM
ftr-405	854	17	,	,	PUNCT
ftr-405	854	18	674	674	NUM
ftr-405	854	19	-	-	SYM
ftr-405	854	20	675	675	NUM
ftr-405	854	21	(	(	PUNCT
ftr-405	854	22	1970	1970	NUM
ftr-405	854	23	)	)	PUNCT
ftr-405	854	24	.	.	PUNCT
ftr-405	855	1	211	211	NUM
ftr-405	855	2	.	.	PUNCT
ftr-405	856	1	i	i	PRON
ftr-405	856	2	d.	d.	PROPN
ftr-405	856	3	at	at	ADP
ftr-405	856	4	674	674	NUM
ftr-405	856	5	.	.	PUNCT
ftr-405	857	1	statute	statute	NOUN
ftr-405	857	2	to	to	ADP
ftr-405	857	3	those	those	DET
ftr-405	857	4	instances	instance	NOUN
ftr-405	857	5	that	that	PRON
ftr-405	857	6	congress	congress	PROPN
ftr-405	857	7	originally	originally	ADV
ftr-405	857	8	contemplated	contemplate	VERB
ftr-405	857	9	reaching	reach	VERB
ftr-405	857	10	,	,	PUNCT
ftr-405	857	11	with	with	ADP
ftr-405	857	12	the	the	DET
ftr-405	857	13	benefit	benefit	NOUN
ftr-405	857	14	targeting	target	VERB
ftr-405	857	15	transition	transition	NOUN
ftr-405	857	16	of	of	ADP
ftr-405	857	17	ownership	ownership	NOUN
ftr-405	857	18	from	from	ADP
ftr-405	857	19	decedents	decedent	NOUN
ftr-405	857	20	to	to	ADP
ftr-405	857	21	employees	employee	NOUN
ftr-405	857	22	of	of	ADP
ftr-405	857	23	the	the	DET
ftr-405	857	24	business	business	NOUN
ftr-405	857	25	in	in	ADP
ftr-405	857	26	which	which	PRON
ftr-405	857	27	the	the	DET
ftr-405	857	28	decedent	decedent	NOUN
ftr-405	857	29	was	be	AUX
ftr-405	857	30	involved	involve	VERB
ftr-405	857	31	before	before	ADP
ftr-405	857	32	death	death	NOUN
ftr-405	857	33	.	.	PUNCT
ftr-405	858	1	retroactive	retroactive	ADJ
ftr-405	858	2	application	application	NOUN
ftr-405	858	3	was	be	AUX
ftr-405	858	4	modest	modest	ADJ
ftr-405	858	5	and	and	CCONJ
ftr-405	858	6	the	the	DET
ftr-405	858	7	change	change	NOUN
ftr-405	858	8	was	be	AUX
ftr-405	858	9	not	not	PART
ftr-405	858	10	arbitrary.202	arbitrary.202	NOUN
ftr-405	858	11	taxpayers	taxpayer	NOUN
ftr-405	858	12	have	have	AUX
ftr-405	858	13	fared	fare	VERB
ftr-405	858	14	no	no	ADV
ftr-405	858	15	better	well	ADJ
ftr-405	858	16	in	in	ADP
ftr-405	858	17	the	the	DET
ftr-405	858	18	supreme	supreme	PROPN
ftr-405	858	19	court	court	PROPN
ftr-405	858	20	with	with	ADP
ftr-405	858	21	1st	1st	PROPN
ftr-405	858	22	amendment	amendment	NOUN
ftr-405	858	23	based	base	VERB
ftr-405	858	24	,	,	PUNCT
ftr-405	858	25	religious	religious	ADJ
ftr-405	858	26	freedom	freedom	NOUN
ftr-405	858	27	tax	tax	NOUN
ftr-405	858	28	claims	claim	NOUN
ftr-405	858	29	,	,	PUNCT
ftr-405	858	30	than	than	SCONJ
ftr-405	858	31	they	they	PRON
ftr-405	858	32	have	have	VERB
ftr-405	858	33	with	with	ADP
ftr-405	858	34	due	due	ADJ
ftr-405	858	35	process	process	NOUN
ftr-405	858	36	clause	clause	NOUN
ftr-405	858	37	claims	claim	VERB
ftr-405	858	38	.	.	PUNCT
ftr-405	859	1	with	with	ADP
ftr-405	859	2	respect	respect	NOUN
ftr-405	859	3	to	to	ADP
ftr-405	859	4	the	the	DET
ftr-405	859	5	establishment	establishment	NOUN
ftr-405	859	6	clause	clause	NOUN
ftr-405	859	7	and	and	CCONJ
ftr-405	859	8	the	the	DET
ftr-405	859	9	free	free	ADJ
ftr-405	859	10	exercise	exercise	NOUN
ftr-405	859	11	clause	clause	NOUN
ftr-405	859	12	,	,	PUNCT
ftr-405	859	13	for	for	ADP
ftr-405	859	14	example	example	NOUN
ftr-405	859	15	,	,	PUNCT
ftr-405	859	16	the	the	DET
ftr-405	859	17	supreme	supreme	PROPN
ftr-405	859	18	court	court	PROPN
ftr-405	859	19	has	have	AUX
ftr-405	859	20	refused	refuse	VERB
ftr-405	859	21	to	to	PART
ftr-405	859	22	exempt203	exempt203	PROPN
ftr-405	859	23	amish	amish	PROPN
ftr-405	859	24	taxpayers	taxpayer	NOUN
ftr-405	859	25	from	from	ADP
ftr-405	859	26	the	the	DET
ftr-405	859	27	social	social	ADJ
ftr-405	859	28	security	security	NOUN
ftr-405	859	29	tax	tax	NOUN
ftr-405	859	30	,	,	PUNCT
ftr-405	859	31	even	even	ADV
ftr-405	859	32	though	though	SCONJ
ftr-405	859	33	the	the	DET
ftr-405	859	34	court	court	NOUN
ftr-405	859	35	acknowledged	acknowledge	VERB
ftr-405	859	36	that	that	SCONJ
ftr-405	859	37	their	their	PRON
ftr-405	859	38	religious	religious	ADJ
ftr-405	859	39	beliefs	belief	NOUN
ftr-405	859	40	precluded	preclude	VERB
ftr-405	859	41	the	the	DET
ftr-405	859	42	amish	amish	NOUN
ftr-405	859	43	from	from	ADP
ftr-405	859	44	participating	participate	VERB
ftr-405	859	45	in	in	ADP
ftr-405	859	46	any	any	DET
ftr-405	859	47	governmental	governmental	ADJ
ftr-405	859	48	social	social	ADJ
ftr-405	859	49	welfare	welfare	NOUN
ftr-405	859	50	system	system	NOUN
ftr-405	859	51	.	.	PUNCT
ftr-405	860	1	free	free	ADJ
ftr-405	860	2	exercise	exercise	NOUN
ftr-405	860	3	of204	of204	PROPN
ftr-405	860	4	their	their	PRON
ftr-405	860	5	religion	religion	NOUN
ftr-405	860	6	had	have	VERB
ftr-405	860	7	to	to	PART
ftr-405	860	8	yield	yield	VERB
ftr-405	860	9	to	to	ADP
ftr-405	860	10	the	the	DET
ftr-405	860	11	need	need	NOUN
ftr-405	860	12	for	for	ADP
ftr-405	860	13	uniform	uniform	ADJ
ftr-405	860	14	,	,	PUNCT
ftr-405	860	15	nondiscriminatory	nondiscriminatory	ADJ
ftr-405	860	16	taxation	taxation	NOUN
ftr-405	860	17	to	to	PART
ftr-405	860	18	provide	provide	VERB
ftr-405	860	19	a	a	DET
ftr-405	860	20	fiscally	fiscally	ADV
ftr-405	860	21	sound	sound	ADJ
ftr-405	860	22	social	social	ADJ
ftr-405	860	23	security	security	NOUN
ftr-405	860	24	system	system	NOUN
ftr-405	860	25	.	.	PUNCT
ftr-405	861	1	the	the	DET
ftr-405	861	2	courts	court	NOUN
ftr-405	861	3	similarly205	similarly205	PRON
ftr-405	861	4	determined	determine	VERB
ftr-405	861	5	that	that	SCONJ
ftr-405	861	6	religious	religious	ADJ
ftr-405	861	7	organizations	organization	NOUN
ftr-405	861	8	advancing	advance	VERB
ftr-405	861	9	racial	racial	ADJ
ftr-405	861	10	segregation	segregation	NOUN
ftr-405	861	11	principles	principle	NOUN
ftr-405	861	12	operated	operate	VERB
ftr-405	861	13	contrary	contrary	ADV
ftr-405	861	14	to	to	ADP
ftr-405	861	15	public	public	ADJ
ftr-405	861	16	policy	policy	NOUN
ftr-405	861	17	and	and	CCONJ
ftr-405	861	18	accordingly	accordingly	ADV
ftr-405	861	19	were	be	AUX
ftr-405	861	20	not206	not206	ADV
ftr-405	861	21	entitled	entitle	VERB
ftr-405	861	22	to	to	AUX
ftr-405	861	23	tax	tax	VERB
ftr-405	861	24	exempt	exempt	ADJ
ftr-405	861	25	status	status	NOUN
ftr-405	861	26	.	.	PUNCT
ftr-405	862	1	the	the	DET
ftr-405	862	2	court	court	NOUN
ftr-405	862	3	held	hold	VERB
ftr-405	862	4	that	that	SCONJ
ftr-405	862	5	the	the	DET
ftr-405	862	6	fundamental	fundamental	ADJ
ftr-405	862	7	policy207	policy207	NOUN
ftr-405	862	8	against	against	ADP
ftr-405	862	9	racial	racial	ADJ
ftr-405	862	10	discrimination	discrimination	NOUN
ftr-405	862	11	means	mean	VERB
ftr-405	862	12	that	that	SCONJ
ftr-405	862	13	“	"	PUNCT
ftr-405	862	14	[	[	X
ftr-405	862	15	r]acially	r]acially	ADV
ftr-405	862	16	discriminatory	discriminatory	ADJ
ftr-405	862	17	educational	educational	ADJ
ftr-405	862	18	institutions	institution	NOUN
ftr-405	862	19	can	can	AUX
ftr-405	862	20	not	not	PART
ftr-405	862	21	be	be	AUX
ftr-405	862	22	viewed	view	VERB
ftr-405	862	23	as	as	ADP
ftr-405	862	24	conferring	confer	VERB
ftr-405	862	25	a	a	DET
ftr-405	862	26	public	public	ADJ
ftr-405	862	27	benefit	benefit	NOUN
ftr-405	862	28	within	within	ADP
ftr-405	862	29	the	the	DET
ftr-405	862	30	‘	'	PUNCT
ftr-405	862	31	charitable	charitable	ADJ
ftr-405	862	32	’	'	PUNCT
ftr-405	862	33	concept	concept	NOUN
ftr-405	862	34	.	.	PUNCT
ftr-405	862	35	.	.	PUNCT
ftr-405	862	36	.	.	PUNCT
ftr-405	862	37	”	"	PUNCT
ftr-405	863	1	that	that	PRON
ftr-405	863	2	tax	tax	NOUN
ftr-405	863	3	exempt	exempt	ADJ
ftr-405	863	4	status	status	NOUN
ftr-405	863	5	requires	require	VERB
ftr-405	863	6	.	.	PUNCT
ftr-405	864	1	208	208	NUM
ftr-405	864	2	although	although	SCONJ
ftr-405	864	3	the	the	DET
ftr-405	864	4	supreme	supreme	PROPN
ftr-405	864	5	court	court	PROPN
ftr-405	864	6	has	have	AUX
ftr-405	864	7	never	never	ADV
ftr-405	864	8	addressed	address	VERB
ftr-405	864	9	directly	directly	ADV
ftr-405	864	10	the	the	DET
ftr-405	864	11	issue	issue	NOUN
ftr-405	864	12	of	of	ADP
ftr-405	864	13	whether	whether	SCONJ
ftr-405	864	14	the	the	DET
ftr-405	864	15	subsidy	subsidy	NOUN
ftr-405	864	16	provided	provide	VERB
ftr-405	864	17	to	to	ADP
ftr-405	864	18	churches	church	NOUN
ftr-405	864	19	through	through	ADP
ftr-405	864	20	the	the	DET
ftr-405	864	21	federal	federal	ADJ
ftr-405	864	22	income	income	NOUN
ftr-405	864	23	tax	tax	NOUN
ftr-405	864	24	deduction	deduction	NOUN
ftr-405	864	25	violates	violate	VERB
ftr-405	864	26	the	the	DET
ftr-405	864	27	principle	principle	NOUN
ftr-405	864	28	of	of	ADP
ftr-405	864	29	church	church	NOUN
ftr-405	864	30	-	-	PUNCT
ftr-405	864	31	state	state	NOUN
ftr-405	864	32	separation	separation	NOUN
ftr-405	864	33	under	under	ADP
ftr-405	864	34	the	the	DET
ftr-405	864	35	1st	1st	ADJ
ftr-405	864	36	amendment	amendment	NOUN
ftr-405	864	37	,	,	PUNCT
ftr-405	864	38	it	it	PRON
ftr-405	864	39	permitted	permit	VERB
ftr-405	864	40	new	new	PROPN
ftr-405	864	41	york	york	PROPN
ftr-405	864	42	’s	’s	PART
ftr-405	864	43	exemption	exemption	NOUN
ftr-405	864	44	of	of	ADP
ftr-405	864	45	churches	church	NOUN
ftr-405	864	46	from209	from209	PROPN
ftr-405	864	47	property	property	NOUN
ftr-405	864	48	taxes	taxis	NOUN
ftr-405	864	49	to	to	PART
ftr-405	864	50	stand	stand	VERB
ftr-405	864	51	despite	despite	SCONJ
ftr-405	864	52	the	the	DET
ftr-405	864	53	state	state	NOUN
ftr-405	864	54	subsidy	subsidy	NOUN
ftr-405	864	55	inherent	inherent	ADJ
ftr-405	864	56	in	in	ADP
ftr-405	864	57	the	the	DET
ftr-405	864	58	exemption.210	exemption.210	NOUN
ftr-405	864	59	the	the	DET
ftr-405	864	60	court	court	NOUN
ftr-405	864	61	reasoned	reason	VERB
ftr-405	864	62	that	that	SCONJ
ftr-405	864	63	the	the	DET
ftr-405	864	64	absence	absence	NOUN
ftr-405	864	65	of	of	ADP
ftr-405	864	66	an	an	DET
ftr-405	864	67	exemption	exemption	NOUN
ftr-405	864	68	might	might	AUX
ftr-405	864	69	lead	lead	VERB
ftr-405	864	70	to	to	ADP
ftr-405	864	71	greater	great	ADJ
ftr-405	864	72	state	state	NOUN
ftr-405	864	73	entanglement	entanglement	NOUN
ftr-405	864	74	because	because	SCONJ
ftr-405	864	75	“	"	PUNCT
ftr-405	864	76	[	[	X
ftr-405	864	77	e]limination	e]limination	NOUN
ftr-405	864	78	of	of	ADP
ftr-405	864	79	exemption	exemption	NOUN
ftr-405	864	80	would	would	AUX
ftr-405	864	81	tend	tend	VERB
ftr-405	864	82	to	to	PART
ftr-405	864	83	expand	expand	VERB
ftr-405	864	84	the	the	DET
ftr-405	864	85	involvement	involvement	NOUN
ftr-405	864	86	of	of	ADP
ftr-405	864	87	government	government	NOUN
ftr-405	864	88	by	by	ADP
ftr-405	864	89	giving	give	VERB
ftr-405	864	90	rise	rise	NOUN
ftr-405	864	91	to	to	ADP
ftr-405	864	92	tax	tax	NOUN
ftr-405	864	93	valuation	valuation	NOUN
ftr-405	864	94	of	of	ADP
ftr-405	864	95	church	church	NOUN
ftr-405	864	96	property	property	NOUN
ftr-405	864	97	,	,	PUNCT
ftr-405	864	98	tax	tax	NOUN
ftr-405	864	99	liens	lien	NOUN
ftr-405	864	100	,	,	PUNCT
ftr-405	864	101	[	[	X
ftr-405	864	102	and	and	CCONJ
ftr-405	864	103	]	]	PUNCT
ftr-405	864	104	tax	tax	NOUN
ftr-405	864	105	foreclosures	foreclosure	NOUN
ftr-405	864	106	.	.	PUNCT
ftr-405	864	107	.	.	PUNCT
ftr-405	864	108	.	.	PUNCT
ftr-405	864	109	.	.	PUNCT
ftr-405	864	110	”	"	PUNCT
ftr-405	865	1	and	and	CCONJ
ftr-405	865	2	the	the	DET
ftr-405	865	3	court	court	NOUN
ftr-405	865	4	has211	has211	PROPN
ftr-405	865	5	acknowledged	acknowledge	VERB
ftr-405	865	6	that	that	SCONJ
ftr-405	865	7	there	there	PRON
ftr-405	865	8	is	be	VERB
ftr-405	865	9	a	a	DET
ftr-405	865	10	subsidy	subsidy	NOUN
ftr-405	865	11	in	in	ADP
ftr-405	865	12	the	the	DET
ftr-405	865	13	charitable	charitable	ADJ
ftr-405	865	14	contribution	contribution	NOUN
ftr-405	865	15	deduction	deduction	NOUN
ftr-405	865	16	,	,	PUNCT
ftr-405	865	17	289	289	NUM
ftr-405	865	18	horizontal	horizontal	ADJ
ftr-405	865	19	and	and	CCONJ
ftr-405	865	20	vertical	vertical	ADJ
ftr-405	865	21	equity	equity	NOUN
ftr-405	865	22	in	in	ADP
ftr-405	865	23	taxation	taxation	NOUN
ftr-405	866	1	[	[	X
ftr-405	866	2	vol.7:5	vol.7:5	PROPN
ftr-405	866	3	212	212	NUM
ftr-405	866	4	.	.	PUNCT
ftr-405	867	1	hernandez	hernandez	PROPN
ftr-405	867	2	v.	v.	PROPN
ftr-405	867	3	comm’r	comm’r	PROPN
ftr-405	867	4	,	,	PUNCT
ftr-405	867	5	490	490	NUM
ftr-405	867	6	u.s	u.s	PROPN
ftr-405	867	7	.	.	PROPN
ftr-405	867	8	680	680	NUM
ftr-405	867	9	,	,	PUNCT
ftr-405	867	10	694	694	NUM
ftr-405	867	11	(	(	PUNCT
ftr-405	867	12	1989	1989	NUM
ftr-405	867	13	)	)	PUNCT
ftr-405	867	14	.	.	PUNCT
ftr-405	868	1	213	213	NUM
ftr-405	868	2	.	.	PUNCT
ftr-405	869	1	i	i	PRON
ftr-405	869	2	d.	d.	PROPN
ftr-405	869	3	at	at	ADP
ftr-405	869	4	693	693	NUM
ftr-405	869	5	.	.	PUNCT
ftr-405	870	1	214	214	NUM
ftr-405	870	2	.	.	PUNCT
ftr-405	871	1	“	"	PUNCT
ftr-405	871	2	congress	congress	PROPN
ftr-405	871	3	shall	shall	AUX
ftr-405	871	4	make	make	VERB
ftr-405	871	5	no	no	DET
ftr-405	871	6	law	law	NOUN
ftr-405	871	7	.	.	PUNCT
ftr-405	871	8	.	.	PUNCT
ftr-405	871	9	.	.	PUNCT
ftr-405	872	1	abridging	abridge	VERB
ftr-405	872	2	the	the	DET
ftr-405	872	3	freedom	freedom	NOUN
ftr-405	872	4	of	of	ADP
ftr-405	872	5	speech	speech	NOUN
ftr-405	872	6	.	.	PUNCT
ftr-405	872	7	.	.	PUNCT
ftr-405	873	1	.	.	PUNCT
ftr-405	873	2	”	"	PUNCT
ftr-405	874	1	u.s	u.s	PROPN
ftr-405	874	2	.	.	PROPN
ftr-405	874	3	const	const	PROPN
ftr-405	874	4	.	.	PUNCT
ftr-405	875	1	amend	amend	PROPN
ftr-405	875	2	.	.	PUNCT
ftr-405	876	1	i.	i.	PROPN
ftr-405	876	2	215	215	NUM
ftr-405	876	3	.	.	PUNCT
ftr-405	877	1	regan	regan	PROPN
ftr-405	877	2	v.	v.	ADP
ftr-405	877	3	taxation	taxation	NOUN
ftr-405	877	4	with	with	ADP
ftr-405	877	5	representation	representation	NOUN
ftr-405	877	6	,	,	PUNCT
ftr-405	877	7	supra	supra	PROPN
ftr-405	877	8	note	note	NOUN
ftr-405	877	9	148	148	NUM
ftr-405	877	10	,	,	PUNCT
ftr-405	877	11	at	at	ADP
ftr-405	877	12	540	540	NUM
ftr-405	877	13	,	,	PUNCT
ftr-405	877	14	545	545	NUM
ftr-405	877	15	.	.	PUNCT
ftr-405	877	16	216	216	NUM
ftr-405	877	17	.	.	PUNCT
ftr-405	878	1	irc	irc	AUX
ftr-405	878	2	§	§	PROPN
ftr-405	878	3	501(c)(4	501(c)(4	NUM
ftr-405	878	4	)	)	PUNCT
ftr-405	878	5	exempts	exempt	VERB
ftr-405	878	6	not	not	PART
ftr-405	878	7	-	-	PUNCT
ftr-405	878	8	for	for	ADP
ftr-405	878	9	-	-	PUNCT
ftr-405	878	10	profit	profit	NOUN
ftr-405	878	11	organizations	organization	NOUN
ftr-405	878	12	that	that	PRON
ftr-405	878	13	promote	promote	VERB
ftr-405	878	14	social	social	ADJ
ftr-405	878	15	welfare	welfare	NOUN
ftr-405	878	16	,	,	PUNCT
ftr-405	878	17	among	among	ADP
ftr-405	878	18	other	other	ADJ
ftr-405	878	19	activities	activity	NOUN
ftr-405	878	20	,	,	PUNCT
ftr-405	878	21	from	from	ADP
ftr-405	878	22	the	the	DET
ftr-405	878	23	federal	federal	ADJ
ftr-405	878	24	income	income	NOUN
ftr-405	878	25	tax	tax	NOUN
ftr-405	878	26	.	.	PUNCT
ftr-405	879	1	217	217	NUM
ftr-405	879	2	.	.	PUNCT
ftr-405	880	1	generally	generally	ADV
ftr-405	880	2	,	,	PUNCT
ftr-405	880	3	irc	irc	PROPN
ftr-405	880	4	§	§	PROPN
ftr-405	880	5	170(c)(2	170(c)(2	PROPN
ftr-405	880	6	)	)	PUNCT
ftr-405	880	7	limits	limit	VERB
ftr-405	880	8	the	the	DET
ftr-405	880	9	charitable	charitable	ADJ
ftr-405	880	10	contribution	contribution	NOUN
ftr-405	880	11	deduction	deduction	NOUN
ftr-405	880	12	to	to	ADP
ftr-405	880	13	organizations	organization	NOUN
ftr-405	880	14	that	that	PRON
ftr-405	880	15	are	be	AUX
ftr-405	880	16	public	public	ADJ
ftr-405	880	17	charities	charity	NOUN
ftr-405	880	18	and	and	CCONJ
ftr-405	880	19	exempt	exempt	ADJ
ftr-405	880	20	under	under	ADP
ftr-405	880	21	irc	irc	PROPN
ftr-405	880	22	§	§	PROPN
ftr-405	880	23	501(c)(3	501(c)(3	NUM
ftr-405	880	24	)	)	PUNCT
ftr-405	880	25	.	.	PUNCT
ftr-405	881	1	irc	irc	PROPN
ftr-405	881	2	§	§	PROPN
ftr-405	881	3	501(c)(3	501(c)(3	NUM
ftr-405	881	4	)	)	PUNCT
ftr-405	881	5	status	status	NOUN
ftr-405	881	6	is	be	AUX
ftr-405	881	7	unavailable	unavailable	ADJ
ftr-405	881	8	to	to	ADP
ftr-405	881	9	any	any	DET
ftr-405	881	10	organization	organization	NOUN
ftr-405	881	11	that	that	PRON
ftr-405	881	12	devotes	devote	VERB
ftr-405	881	13	a	a	DET
ftr-405	881	14	substantial	substantial	ADJ
ftr-405	881	15	part	part	NOUN
ftr-405	881	16	of	of	ADP
ftr-405	881	17	its	its	PRON
ftr-405	881	18	activities	activity	NOUN
ftr-405	881	19	to	to	ADP
ftr-405	881	20	lobbying	lobby	VERB
ftr-405	881	21	.	.	PUNCT
ftr-405	882	1	218	218	NUM
ftr-405	882	2	.	.	PUNCT
ftr-405	883	1	the	the	DET
ftr-405	883	2	14th	14th	ADJ
ftr-405	883	3	amendment	amendment	NOUN
ftr-405	883	4	of	of	ADP
ftr-405	883	5	the	the	DET
ftr-405	883	6	u.s	u.s	PROPN
ftr-405	883	7	.	.	PROPN
ftr-405	883	8	constitution	constitution	PROPN
ftr-405	883	9	reads	read	VERB
ftr-405	883	10	in	in	ADP
ftr-405	883	11	part	part	NOUN
ftr-405	883	12	:	:	PUNCT
ftr-405	883	13	“	"	PUNCT
ftr-405	883	14	nor	nor	CCONJ
ftr-405	883	15	shall	shall	AUX
ftr-405	883	16	any	any	DET
ftr-405	883	17	state	state	NOUN
ftr-405	883	18	deprive	deprive	VERB
ftr-405	883	19	any	any	DET
ftr-405	883	20	person	person	NOUN
ftr-405	883	21	of	of	ADP
ftr-405	883	22	life	life	NOUN
ftr-405	883	23	,	,	PUNCT
ftr-405	883	24	liberty	liberty	NOUN
ftr-405	883	25	,	,	PUNCT
ftr-405	883	26	or	or	CCONJ
ftr-405	883	27	property	property	NOUN
ftr-405	883	28	,	,	PUNCT
ftr-405	883	29	without	without	ADP
ftr-405	883	30	due	due	ADJ
ftr-405	883	31	process	process	NOUN
ftr-405	883	32	of	of	ADP
ftr-405	883	33	law	law	NOUN
ftr-405	883	34	;	;	PUNCT
ftr-405	883	35	nor	nor	CCONJ
ftr-405	883	36	deny	deny	VERB
ftr-405	883	37	to	to	ADP
ftr-405	883	38	any	any	DET
ftr-405	883	39	person	person	NOUN
ftr-405	883	40	within	within	ADP
ftr-405	883	41	its	its	PRON
ftr-405	883	42	jurisdiction	jurisdiction	NOUN
ftr-405	883	43	the	the	DET
ftr-405	883	44	equal	equal	ADJ
ftr-405	883	45	protection	protection	NOUN
ftr-405	883	46	of	of	ADP
ftr-405	883	47	the	the	DET
ftr-405	883	48	laws	law	NOUN
ftr-405	883	49	.	.	PUNCT
ftr-405	883	50	”	"	PUNCT
ftr-405	884	1	219	219	NUM
ftr-405	884	2	.	.	PUNCT
ftr-405	885	1	irc	irc	AUX
ftr-405	885	2	§	§	PROPN
ftr-405	885	3	170(c)(3	170(c)(3	NUM
ftr-405	885	4	)	)	PUNCT
ftr-405	885	5	allows	allow	VERB
ftr-405	885	6	a	a	DET
ftr-405	885	7	charitable	charitable	ADJ
ftr-405	885	8	contribution	contribution	NOUN
ftr-405	885	9	deduction	deduction	NOUN
ftr-405	885	10	for	for	ADP
ftr-405	885	11	gifts	gift	NOUN
ftr-405	885	12	to	to	ADP
ftr-405	885	13	veterans	veteran	NOUN
ftr-405	885	14	’	’	PART
ftr-405	885	15	organizations	organization	NOUN
ftr-405	885	16	,	,	PUNCT
ftr-405	885	17	exempt	exempt	ADJ
ftr-405	885	18	under	under	ADP
ftr-405	885	19	irc	irc	PROPN
ftr-405	885	20	§	§	NOUN
ftr-405	885	21	501(c)(19	501(c)(19	NUM
ftr-405	885	22	)	)	PUNCT
ftr-405	885	23	,	,	PUNCT
ftr-405	885	24	notwithstanding	notwithstanding	ADP
ftr-405	885	25	their	their	PRON
ftr-405	885	26	lobbying	lobbying	NOUN
ftr-405	885	27	activities	activity	NOUN
ftr-405	885	28	.	.	PUNCT
ftr-405	886	1	220	220	NUM
ftr-405	886	2	.	.	PUNCT
ftr-405	886	3	regan	regan	PROPN
ftr-405	886	4	v.	v.	ADP
ftr-405	886	5	taxation	taxation	NOUN
ftr-405	886	6	without	without	ADP
ftr-405	886	7	representation	representation	NOUN
ftr-405	886	8	,	,	PUNCT
ftr-405	886	9	461	461	NUM
ftr-405	886	10	u.s	u.s	PROPN
ftr-405	886	11	.	.	PROPN
ftr-405	886	12	540	540	NUM
ftr-405	886	13	,	,	PUNCT
ftr-405	886	14	supra	supra	NOUN
ftr-405	886	15	note	note	NOUN
ftr-405	886	16	148	148	NUM
ftr-405	886	17	,	,	PUNCT
ftr-405	886	18	at	at	ADP
ftr-405	886	19	550	550	NUM
ftr-405	886	20	.	.	PUNCT
ftr-405	887	1	this	this	DET
ftr-405	887	2	type	type	NOUN
ftr-405	887	3	of	of	ADP
ftr-405	887	4	distinction	distinction	NOUN
ftr-405	887	5	does	do	AUX
ftr-405	887	6	not	not	PART
ftr-405	887	7	require	require	VERB
ftr-405	887	8	“	"	PUNCT
ftr-405	887	9	strict	strict	ADJ
ftr-405	887	10	scrutiny	scrutiny	NOUN
ftr-405	887	11	,	,	PUNCT
ftr-405	887	12	”	"	PUNCT
ftr-405	887	13	that	that	PRON
ftr-405	887	14	is	be	AUX
ftr-405	887	15	,	,	PUNCT
ftr-405	887	16	a	a	DET
ftr-405	887	17	more	more	ADV
ftr-405	887	18	stringent	stringent	ADJ
ftr-405	887	19	review	review	NOUN
ftr-405	887	20	than	than	ADP
ftr-405	887	21	“	"	PUNCT
ftr-405	887	22	rational	rational	ADJ
ftr-405	887	23	basis	basis	NOUN
ftr-405	887	24	,	,	PUNCT
ftr-405	887	25	”	"	PUNCT
ftr-405	887	26	which	which	PRON
ftr-405	887	27	requires	require	VERB
ftr-405	887	28	a	a	DET
ftr-405	887	29	compelling	compelling	ADJ
ftr-405	887	30	state	state	NOUN
ftr-405	887	31	interest	interest	NOUN
ftr-405	887	32	to	to	PART
ftr-405	887	33	justify	justify	VERB
ftr-405	887	34	the	the	DET
ftr-405	887	35	classification	classification	NOUN
ftr-405	887	36	.	.	PUNCT
ftr-405	888	1	221	221	NUM
ftr-405	888	2	.	.	PUNCT
ftr-405	889	1	i	i	PRON
ftr-405	889	2	d.	d.	PROPN
ftr-405	889	3	at	at	ADP
ftr-405	889	4	550	550	NUM
ftr-405	889	5	-	-	SYM
ftr-405	889	6	551	551	NUM
ftr-405	889	7	.	.	PUNCT
ftr-405	890	1	but	but	CCONJ
ftr-405	890	2	that	that	SCONJ
ftr-405	890	3	the	the	DET
ftr-405	890	4	subsidy	subsidy	NOUN
ftr-405	890	5	is	be	AUX
ftr-405	890	6	neutral	neutral	ADJ
ftr-405	890	7	with	with	ADP
ftr-405	890	8	respect	respect	NOUN
ftr-405	890	9	to	to	ADP
ftr-405	890	10	the	the	DET
ftr-405	890	11	issue	issue	NOUN
ftr-405	890	12	of	of	ADP
ftr-405	890	13	religious	religious	ADJ
ftr-405	890	14	establishment	establishment	NOUN
ftr-405	890	15	,	,	PUNCT
ftr-405	890	16	as	as	SCONJ
ftr-405	890	17	it	it	PRON
ftr-405	890	18	provides	provide	VERB
ftr-405	890	19	a	a	DET
ftr-405	890	20	deduction	deduction	NOUN
ftr-405	890	21	for	for	ADP
ftr-405	890	22	gifts	gift	NOUN
ftr-405	890	23	to	to	ADP
ftr-405	890	24	all	all	PRON
ftr-405	890	25	religious	religious	ADJ
ftr-405	890	26	,	,	PUNCT
ftr-405	890	27	as	as	ADV
ftr-405	890	28	well	well	ADV
ftr-405	890	29	as	as	ADP
ftr-405	890	30	many	many	ADJ
ftr-405	890	31	secular	secular	ADJ
ftr-405	890	32	,	,	PUNCT
ftr-405	890	33	entities	entity	NOUN
ftr-405	890	34	.	.	PUNCT
ftr-405	891	1	denial	denial	NOUN
ftr-405	891	2	of	of	ADP
ftr-405	891	3	the	the	DET
ftr-405	891	4	deduction	deduction	NOUN
ftr-405	891	5	for	for	ADP
ftr-405	891	6	fixed	fix	VERB
ftr-405	891	7	fees	fee	NOUN
ftr-405	891	8	for212	for212	PROPN
ftr-405	891	9	scientology	scientology	NOUN
ftr-405	891	10	auditing	auditing	NOUN
ftr-405	891	11	,	,	PUNCT
ftr-405	891	12	even	even	ADV
ftr-405	891	13	if	if	SCONJ
ftr-405	891	14	a	a	DET
ftr-405	891	15	fundamental	fundamental	ADJ
ftr-405	891	16	religious	religious	ADJ
ftr-405	891	17	practice	practice	NOUN
ftr-405	891	18	,	,	PUNCT
ftr-405	891	19	nevertheless	nevertheless	ADV
ftr-405	891	20	was	be	AUX
ftr-405	891	21	correct	correct	ADJ
ftr-405	891	22	because	because	SCONJ
ftr-405	891	23	the	the	DET
ftr-405	891	24	donor	donor	NOUN
ftr-405	891	25	received	receive	VERB
ftr-405	891	26	a	a	DET
ftr-405	891	27	quid	quid	ADJ
ftr-405	891	28	pro	pro	X
ftr-405	891	29	quo	quo	NOUN
ftr-405	891	30	that	that	PRON
ftr-405	891	31	is	be	AUX
ftr-405	891	32	inconsistent	inconsistent	ADJ
ftr-405	891	33	with	with	ADP
ftr-405	891	34	a	a	DET
ftr-405	891	35	charitable	charitable	ADJ
ftr-405	891	36	gift	gift	NOUN
ftr-405	891	37	,	,	PUNCT
ftr-405	891	38	and	and	CCONJ
ftr-405	891	39	was	be	AUX
ftr-405	891	40	similar	similar	ADJ
ftr-405	891	41	to	to	ADP
ftr-405	891	42	religious	religious	ADJ
ftr-405	891	43	school	school	NOUN
ftr-405	891	44	tuition	tuition	NOUN
ftr-405	891	45	,	,	PUNCT
ftr-405	891	46	for	for	ADP
ftr-405	891	47	which	which	PRON
ftr-405	891	48	taxpayers	taxpayer	NOUN
ftr-405	891	49	receive	receive	VERB
ftr-405	891	50	no	no	DET
ftr-405	891	51	deduction.213	deduction.213	NOUN
ftr-405	891	52	a	a	DET
ftr-405	891	53	freedom	freedom	NOUN
ftr-405	891	54	of	of	ADP
ftr-405	891	55	speech	speech	NOUN
ftr-405	891	56	claim	claim	NOUN
ftr-405	891	57	that	that	SCONJ
ftr-405	891	58	a	a	DET
ftr-405	891	59	public	public	ADJ
ftr-405	891	60	interest	interest	NOUN
ftr-405	891	61	,	,	PUNCT
ftr-405	891	62	lobbying214	lobbying214	PROPN
ftr-405	891	63	organization	organization	NOUN
ftr-405	891	64	advanced	advance	VERB
ftr-405	891	65	in	in	ADP
ftr-405	891	66	favor	favor	NOUN
ftr-405	891	67	of	of	ADP
ftr-405	891	68	its	its	PRON
ftr-405	891	69	right	right	NOUN
ftr-405	891	70	to	to	PART
ftr-405	891	71	receive	receive	VERB
ftr-405	891	72	tax	tax	NOUN
ftr-405	891	73	deductible	deductible	ADJ
ftr-405	891	74	contributions	contribution	NOUN
ftr-405	891	75	also	also	ADV
ftr-405	891	76	failed	fail	VERB
ftr-405	891	77	to	to	PART
ftr-405	891	78	persuade	persuade	VERB
ftr-405	891	79	the	the	DET
ftr-405	891	80	supreme	supreme	PROPN
ftr-405	891	81	court	court	PROPN
ftr-405	891	82	.	.	PUNCT
ftr-405	892	1	the	the	DET
ftr-405	892	2	taxpayer215	taxpayer215	PROPN
ftr-405	892	3	enjoyed	enjoy	VERB
ftr-405	892	4	tax	tax	NOUN
ftr-405	892	5	exempt	exempt	ADJ
ftr-405	892	6	status	status	NOUN
ftr-405	892	7	but	but	CCONJ
ftr-405	892	8	its	its	PRON
ftr-405	892	9	lobbying	lobbying	NOUN
ftr-405	892	10	activities	activity	NOUN
ftr-405	892	11	precluded	preclude	VERB
ftr-405	892	12	it	it	PRON
ftr-405	892	13	from216	from216	VERB
ftr-405	892	14	securing	secure	VERB
ftr-405	892	15	that	that	DET
ftr-405	892	16	type	type	NOUN
ftr-405	892	17	of	of	ADP
ftr-405	892	18	tax	tax	NOUN
ftr-405	892	19	-	-	PUNCT
ftr-405	892	20	exempt	exempt	ADJ
ftr-405	892	21	status	status	NOUN
ftr-405	892	22	that	that	PRON
ftr-405	892	23	would	would	AUX
ftr-405	892	24	allow	allow	VERB
ftr-405	892	25	its	its	PRON
ftr-405	892	26	donors	donor	NOUN
ftr-405	892	27	a	a	DET
ftr-405	892	28	deduction	deduction	NOUN
ftr-405	892	29	for	for	ADP
ftr-405	892	30	contributions	contribution	NOUN
ftr-405	892	31	to	to	ADP
ftr-405	892	32	the	the	DET
ftr-405	892	33	organization	organization	NOUN
ftr-405	892	34	.	.	PUNCT
ftr-405	893	1	the	the	DET
ftr-405	893	2	court	court	NOUN
ftr-405	893	3	also	also	ADV
ftr-405	893	4	rejected	reject	VERB
ftr-405	893	5	the217	the217	PROPN
ftr-405	893	6	taxpayer	taxpayer	NOUN
ftr-405	893	7	’s	’s	PART
ftr-405	893	8	argument	argument	NOUN
ftr-405	893	9	that	that	SCONJ
ftr-405	893	10	the	the	DET
ftr-405	893	11	statute	statute	NOUN
ftr-405	893	12	denied	deny	VERB
ftr-405	893	13	the	the	DET
ftr-405	893	14	organization	organization	NOUN
ftr-405	893	15	equal	equal	ADJ
ftr-405	893	16	protection	protection	NOUN
ftr-405	893	17	of	of	ADP
ftr-405	893	18	the	the	DET
ftr-405	893	19	law	law	NOUN
ftr-405	893	20	relative	relative	ADJ
ftr-405	893	21	to	to	ADP
ftr-405	893	22	veterans	veteran	NOUN
ftr-405	893	23	’	’	PART
ftr-405	893	24	organizations	organization	NOUN
ftr-405	893	25	which	which	PRON
ftr-405	893	26	could	could	AUX
ftr-405	893	27	receive218	receive218	AUX
ftr-405	893	28	deductible	deductible	VERB
ftr-405	893	29	contributions	contribution	NOUN
ftr-405	893	30	even	even	ADV
ftr-405	893	31	though	though	SCONJ
ftr-405	893	32	they	they	PRON
ftr-405	893	33	engaged	engage	VERB
ftr-405	893	34	in	in	ADP
ftr-405	893	35	lobbying	lobbying	NOUN
ftr-405	893	36	.	.	PUNCT
ftr-405	894	1	the	the	DET
ftr-405	894	2	court219	court219	PROPN
ftr-405	894	3	deferred	defer	VERB
ftr-405	894	4	to	to	ADP
ftr-405	894	5	congress	congress	PROPN
ftr-405	894	6	’	'	PUNCT
ftr-405	894	7	authority	authority	NOUN
ftr-405	894	8	to	to	PART
ftr-405	894	9	discriminate	discriminate	VERB
ftr-405	894	10	among	among	ADP
ftr-405	894	11	organizations	organization	NOUN
ftr-405	894	12	in	in	ADP
ftr-405	894	13	order	order	NOUN
ftr-405	894	14	to	to	PART
ftr-405	894	15	give	give	VERB
ftr-405	894	16	a	a	DET
ftr-405	894	17	benefit	benefit	NOUN
ftr-405	894	18	,	,	PUNCT
ftr-405	894	19	so	so	ADV
ftr-405	894	20	long	long	ADV
ftr-405	894	21	as	as	SCONJ
ftr-405	894	22	its	its	PRON
ftr-405	894	23	basis	basis	NOUN
ftr-405	894	24	for	for	ADP
ftr-405	894	25	dissimilar	dissimilar	ADJ
ftr-405	894	26	treatment	treatment	NOUN
ftr-405	894	27	was	be	AUX
ftr-405	894	28	rational.220	rational.220	VERB
ftr-405	894	29	the	the	DET
ftr-405	894	30	court	court	NOUN
ftr-405	894	31	observed	observe	VERB
ftr-405	894	32	that	that	SCONJ
ftr-405	894	33	congress	congress	PROPN
ftr-405	894	34	may	may	AUX
ftr-405	894	35	have	have	AUX
ftr-405	894	36	chosen	choose	VERB
ftr-405	894	37	for	for	ADP
ftr-405	894	38	veterans	veteran	NOUN
ftr-405	894	39	’	’	PART
ftr-405	894	40	organizations	organization	NOUN
ftr-405	894	41	to	to	PART
ftr-405	894	42	receive	receive	VERB
ftr-405	894	43	additional	additional	ADJ
ftr-405	894	44	tax	tax	NOUN
ftr-405	894	45	benefits	benefit	NOUN
ftr-405	894	46	in	in	ADP
ftr-405	894	47	the	the	DET
ftr-405	894	48	form	form	NOUN
ftr-405	894	49	of	of	ADP
ftr-405	894	50	contributions	contribution	NOUN
ftr-405	894	51	to	to	ADP
ftr-405	894	52	the	the	DET
ftr-405	894	53	organizations	organization	NOUN
ftr-405	894	54	deductible	deductible	ADJ
ftr-405	894	55	by	by	ADP
ftr-405	894	56	the	the	DET
ftr-405	894	57	donor	donor	NOUN
ftr-405	894	58	,	,	PUNCT
ftr-405	894	59	despite	despite	SCONJ
ftr-405	894	60	the	the	DET
ftr-405	894	61	organizations	organization	NOUN
ftr-405	894	62	’	'	PUNCT
ftr-405	894	63	lobbying	lobbying	NOUN
ftr-405	894	64	,	,	PUNCT
ftr-405	894	65	because	because	SCONJ
ftr-405	894	66	of	of	ADP
ftr-405	894	67	their	their	PRON
ftr-405	894	68	members	member	NOUN
ftr-405	894	69	’	’	PART
ftr-405	894	70	historical	historical	ADJ
ftr-405	894	71	service	service	NOUN
ftr-405	894	72	to	to	ADP
ftr-405	894	73	the	the	DET
ftr-405	894	74	country.221	country.221	NOUN
ftr-405	894	75	2006	2006	NUM
ftr-405	894	76	]	]	PUNCT
ftr-405	894	77	florida	florida	PROPN
ftr-405	894	78	tax	tax	PROPN
ftr-405	894	79	review	review	NOUN
ftr-405	894	80	290	290	NUM
ftr-405	894	81	222	222	NUM
ftr-405	894	82	.	.	PUNCT
ftr-405	895	1	on	on	ADP
ftr-405	895	2	standard	standard	NOUN
ftr-405	895	3	of	of	ADP
ftr-405	895	4	review	review	NOUN
ftr-405	895	5	distinguishing	distinguish	VERB
ftr-405	895	6	the	the	DET
ftr-405	895	7	rational	rational	ADJ
ftr-405	895	8	basis	basis	NOUN
ftr-405	895	9	test	test	NOUN
ftr-405	895	10	from	from	ADP
ftr-405	895	11	strict	strict	ADJ
ftr-405	895	12	scrutiny	scrutiny	NOUN
ftr-405	895	13	that	that	SCONJ
ftr-405	895	14	the	the	DET
ftr-405	895	15	court	court	NOUN
ftr-405	895	16	applies	apply	VERB
ftr-405	895	17	to	to	PART
ftr-405	895	18	suspect	suspect	VERB
ftr-405	895	19	classifications	classification	NOUN
ftr-405	895	20	,	,	PUNCT
ftr-405	895	21	see	see	VERB
ftr-405	895	22	generally	generally	ADV
ftr-405	895	23	lockhart	lockhart	PROPN
ftr-405	895	24	et	et	PROPN
ftr-405	895	25	al	al	PROPN
ftr-405	895	26	.	.	PROPN
ftr-405	895	27	,	,	PUNCT
ftr-405	895	28	constitutional	constitutional	ADJ
ftr-405	895	29	law	law	NOUN
ftr-405	895	30	,	,	PUNCT
ftr-405	895	31	supra	supra	PROPN
ftr-405	895	32	note	note	PROPN
ftr-405	895	33	36	36	NUM
ftr-405	895	34	,	,	PUNCT
ftr-405	895	35	ch	ch	NOUN
ftr-405	895	36	.	.	PROPN
ftr-405	895	37	10	10	NUM
ftr-405	895	38	.	.	X
ftr-405	895	39	223	223	NUM
ftr-405	895	40	.	.	PUNCT
ftr-405	896	1	the	the	DET
ftr-405	896	2	marriage	marriage	NOUN
ftr-405	896	3	penalty	penalty	NOUN
ftr-405	896	4	customarily	customarily	ADV
ftr-405	896	5	refers	refer	VERB
ftr-405	896	6	to	to	ADP
ftr-405	896	7	the	the	DET
ftr-405	896	8	additional	additional	ADJ
ftr-405	896	9	tax	tax	NOUN
ftr-405	896	10	that	that	SCONJ
ftr-405	896	11	a	a	DET
ftr-405	896	12	married	married	ADJ
ftr-405	896	13	couple	couple	NOUN
ftr-405	896	14	pays	pay	VERB
ftr-405	896	15	over	over	ADP
ftr-405	896	16	two	two	NUM
ftr-405	896	17	single	single	ADJ
ftr-405	896	18	individuals	individual	NOUN
ftr-405	896	19	with	with	ADP
ftr-405	896	20	the	the	DET
ftr-405	896	21	same	same	ADJ
ftr-405	896	22	combined	combined	ADJ
ftr-405	896	23	income	income	NOUN
ftr-405	896	24	.	.	PUNCT
ftr-405	897	1	thus	thus	ADV
ftr-405	897	2	,	,	PUNCT
ftr-405	897	3	in	in	ADP
ftr-405	897	4	a	a	DET
ftr-405	897	5	single	single	ADJ
ftr-405	897	6	income	income	NOUN
ftr-405	897	7	married	married	ADJ
ftr-405	897	8	household	household	NOUN
ftr-405	897	9	,	,	PUNCT
ftr-405	897	10	joint	joint	ADJ
ftr-405	897	11	filing	filing	NOUN
ftr-405	897	12	permits	permit	VERB
ftr-405	897	13	income	income	NOUN
ftr-405	897	14	splitting	splitting	NOUN
ftr-405	897	15	and	and	CCONJ
ftr-405	897	16	a	a	DET
ftr-405	897	17	lower	low	ADJ
ftr-405	897	18	tax	tax	NOUN
ftr-405	897	19	than	than	ADP
ftr-405	897	20	the	the	DET
ftr-405	897	21	comparable	comparable	ADJ
ftr-405	897	22	tax	tax	NOUN
ftr-405	897	23	payable	payable	ADJ
ftr-405	897	24	by	by	ADP
ftr-405	897	25	an	an	DET
ftr-405	897	26	unmarried	unmarried	ADJ
ftr-405	897	27	individual	individual	NOUN
ftr-405	897	28	with	with	ADP
ftr-405	897	29	the	the	DET
ftr-405	897	30	same	same	ADJ
ftr-405	897	31	income	income	NOUN
ftr-405	897	32	,	,	PUNCT
ftr-405	897	33	but	but	CCONJ
ftr-405	897	34	in	in	ADP
ftr-405	897	35	a	a	DET
ftr-405	897	36	dual	dual	ADJ
ftr-405	897	37	income	income	NOUN
ftr-405	897	38	married	married	ADJ
ftr-405	897	39	household	household	NOUN
ftr-405	897	40	,	,	PUNCT
ftr-405	897	41	the	the	DET
ftr-405	897	42	combined	combined	ADJ
ftr-405	897	43	income	income	NOUN
ftr-405	897	44	often	often	ADV
ftr-405	897	45	causes	cause	VERB
ftr-405	897	46	the	the	DET
ftr-405	897	47	tax	tax	NOUN
ftr-405	897	48	payable	payable	ADJ
ftr-405	897	49	to	to	PART
ftr-405	897	50	be	be	AUX
ftr-405	897	51	greater	great	ADJ
ftr-405	897	52	than	than	ADP
ftr-405	897	53	the	the	DET
ftr-405	897	54	combined	combined	ADJ
ftr-405	897	55	tax	tax	NOUN
ftr-405	897	56	that	that	SCONJ
ftr-405	897	57	two	two	NUM
ftr-405	897	58	single	single	ADJ
ftr-405	897	59	individuals	individual	NOUN
ftr-405	897	60	would	would	AUX
ftr-405	897	61	pay	pay	VERB
ftr-405	897	62	.	.	PUNCT
ftr-405	898	1	compare	compare	VERB
ftr-405	898	2	irc	irc	PROPN
ftr-405	898	3	§	§	PROPN
ftr-405	898	4	1(a	1(a	NUM
ftr-405	898	5	)	)	PUNCT
ftr-405	898	6	(	(	PUNCT
ftr-405	898	7	joint	joint	ADJ
ftr-405	898	8	filing	filing	NOUN
ftr-405	898	9	)	)	PUNCT
ftr-405	898	10	with	with	ADP
ftr-405	898	11	irc	irc	PROPN
ftr-405	898	12	§	§	PROPN
ftr-405	898	13	1(c	1(c	NUM
ftr-405	898	14	)	)	PUNCT
ftr-405	898	15	(	(	PUNCT
ftr-405	898	16	unmarried	unmarried	ADJ
ftr-405	898	17	,	,	PUNCT
ftr-405	898	18	single	single	ADJ
ftr-405	898	19	filing	filing	NOUN
ftr-405	898	20	)	)	PUNCT
ftr-405	898	21	.	.	PUNCT
ftr-405	899	1	the	the	DET
ftr-405	899	2	rate	rate	NOUN
ftr-405	899	3	bracket	bracket	NOUN
ftr-405	899	4	size	size	NOUN
ftr-405	899	5	for	for	ADP
ftr-405	899	6	married	married	ADJ
ftr-405	899	7	individuals	individual	NOUN
ftr-405	899	8	filing	file	VERB
ftr-405	899	9	joint	joint	ADJ
ftr-405	899	10	returns	return	NOUN
ftr-405	899	11	is	be	AUX
ftr-405	899	12	less	less	ADJ
ftr-405	899	13	than	than	ADP
ftr-405	899	14	twice	twice	DET
ftr-405	899	15	the	the	DET
ftr-405	899	16	rate	rate	NOUN
ftr-405	899	17	bracket	bracket	NOUN
ftr-405	899	18	size	size	NOUN
ftr-405	899	19	applicable	applicable	ADJ
ftr-405	899	20	to	to	ADP
ftr-405	899	21	single	single	ADJ
ftr-405	899	22	individuals	individual	NOUN
ftr-405	899	23	.	.	PUNCT
ftr-405	900	1	irc	irc	PROPN
ftr-405	900	2	§	§	PROPN
ftr-405	900	3	1(f)(8	1(f)(8	NUM
ftr-405	900	4	)	)	PUNCT
ftr-405	900	5	phases	phase	NOUN
ftr-405	900	6	out	out	ADP
ftr-405	900	7	the	the	DET
ftr-405	900	8	marriage	marriage	NOUN
ftr-405	900	9	penalty	penalty	NOUN
ftr-405	900	10	for	for	ADP
ftr-405	900	11	the	the	DET
ftr-405	900	12	15	15	NUM
ftr-405	900	13	%	%	NOUN
ftr-405	900	14	marginal	marginal	ADJ
ftr-405	900	15	bracket	bracket	NOUN
ftr-405	900	16	only	only	ADV
ftr-405	900	17	.	.	PUNCT
ftr-405	901	1	the	the	DET
ftr-405	901	2	statute	statute	NOUN
ftr-405	901	3	returns	return	VERB
ftr-405	901	4	to	to	ADP
ftr-405	901	5	its	its	PRON
ftr-405	901	6	pre-2003	pre-2003	NOUN
ftr-405	901	7	formulation	formulation	NOUN
ftr-405	901	8	,	,	PUNCT
ftr-405	901	9	thereby	thereby	ADV
ftr-405	901	10	restoring	restore	VERB
ftr-405	901	11	the	the	DET
ftr-405	901	12	marriage	marriage	NOUN
ftr-405	901	13	penalty	penalty	NOUN
ftr-405	901	14	at	at	ADP
ftr-405	901	15	all	all	DET
ftr-405	901	16	brackets	bracket	NOUN
ftr-405	901	17	under	under	ADP
ftr-405	901	18	the	the	DET
ftr-405	901	19	general	general	ADJ
ftr-405	901	20	sunset	sunset	NOUN
ftr-405	901	21	provision	provision	NOUN
ftr-405	901	22	,	,	PUNCT
ftr-405	901	23	§	§	PROPN
ftr-405	901	24	901	901	NUM
ftr-405	901	25	of	of	ADP
ftr-405	901	26	the	the	DET
ftr-405	901	27	economic	economic	ADJ
ftr-405	901	28	growth	growth	NOUN
ftr-405	901	29	and	and	CCONJ
ftr-405	901	30	tax	tax	NOUN
ftr-405	901	31	relief	relief	NOUN
ftr-405	901	32	reconciliation	reconciliation	NOUN
ftr-405	901	33	act	act	NOUN
ftr-405	901	34	of	of	ADP
ftr-405	901	35	2001	2001	NUM
ftr-405	901	36	,	,	PUNCT
ftr-405	901	37	pub	pub	NOUN
ftr-405	901	38	.	.	PUNCT
ftr-405	902	1	l.	l.	PROPN
ftr-405	902	2	no	no	INTJ
ftr-405	902	3	.	.	PROPN
ftr-405	902	4	10716	10716	NUM
ftr-405	902	5	,	,	PUNCT
ftr-405	902	6	§	§	X
ftr-405	902	7	901	901	NUM
ftr-405	902	8	(	(	PUNCT
ftr-405	902	9	1st	1st	ADJ
ftr-405	902	10	sess	sess	NOUN
ftr-405	902	11	.	.	PUNCT
ftr-405	903	1	2001	2001	NUM
ftr-405	903	2	)	)	PUNCT
ftr-405	903	3	.	.	PUNCT
ftr-405	904	1	separate	separate	ADJ
ftr-405	904	2	filing	filing	NOUN
ftr-405	904	3	does	do	AUX
ftr-405	904	4	not	not	PART
ftr-405	904	5	eliminate	eliminate	VERB
ftr-405	904	6	the	the	DET
ftr-405	904	7	marriage	marriage	NOUN
ftr-405	904	8	penalty	penalty	NOUN
ftr-405	904	9	,	,	PUNCT
ftr-405	904	10	as	as	SCONJ
ftr-405	904	11	a	a	DET
ftr-405	904	12	separate	separate	ADJ
ftr-405	904	13	rate	rate	NOUN
ftr-405	904	14	bracket	bracket	NOUN
ftr-405	904	15	schedule	schedule	NOUN
ftr-405	904	16	applies	apply	VERB
ftr-405	904	17	to	to	ADP
ftr-405	904	18	married	marry	VERB
ftr-405	904	19	individuals	individual	NOUN
ftr-405	904	20	filing	file	VERB
ftr-405	904	21	separate	separate	ADJ
ftr-405	904	22	returns	return	NOUN
ftr-405	904	23	.	.	PUNCT
ftr-405	905	1	the	the	DET
ftr-405	905	2	brackets	bracket	NOUN
ftr-405	905	3	for	for	ADP
ftr-405	905	4	that	that	DET
ftr-405	905	5	schedule	schedule	NOUN
ftr-405	905	6	are	be	AUX
ftr-405	905	7	exactly	exactly	ADV
ftr-405	905	8	one	one	NUM
ftr-405	905	9	-	-	PUNCT
ftr-405	905	10	half	half	DET
ftr-405	905	11	the	the	DET
ftr-405	905	12	married	married	ADJ
ftr-405	905	13	filing	filing	NOUN
ftr-405	905	14	jointly	jointly	ADV
ftr-405	905	15	brackets	bracket	NOUN
ftr-405	905	16	and	and	CCONJ
ftr-405	905	17	preserves	preserve	VERB
ftr-405	905	18	the	the	DET
ftr-405	905	19	marriage	marriage	NOUN
ftr-405	905	20	penalty	penalty	NOUN
ftr-405	905	21	.	.	PUNCT
ftr-405	906	1	irc	irc	PROPN
ftr-405	906	2	§	§	PROPN
ftr-405	906	3	1(d	1(d	NUM
ftr-405	906	4	)	)	PUNCT
ftr-405	906	5	.	.	PUNCT
ftr-405	907	1	224	224	NUM
ftr-405	907	2	.	.	PUNCT
ftr-405	908	1	the	the	DET
ftr-405	908	2	court	court	NOUN
ftr-405	908	3	denied	deny	VERB
ftr-405	908	4	certiorari	certiorari	NOUN
ftr-405	908	5	in	in	ADP
ftr-405	908	6	one	one	NUM
ftr-405	908	7	instance	instance	NOUN
ftr-405	908	8	.	.	PUNCT
ftr-405	909	1	johnson	johnson	PROPN
ftr-405	909	2	v.	v.	PROPN
ftr-405	909	3	united	united	PROPN
ftr-405	909	4	states	states	PROPN
ftr-405	909	5	,	,	PUNCT
ftr-405	909	6	422	422	NUM
ftr-405	909	7	f.supp	f.supp	ADJ
ftr-405	909	8	.	.	PROPN
ftr-405	909	9	958	958	NUM
ftr-405	909	10	(	(	PUNCT
ftr-405	909	11	n.	n.	NOUN
ftr-405	909	12	ind	ind	PROPN
ftr-405	909	13	.	.	PUNCT
ftr-405	909	14	1976	1976	NUM
ftr-405	909	15	)	)	PUNCT
ftr-405	909	16	,	,	PUNCT
ftr-405	909	17	aff’d.per	aff’d.per	VERB
ftr-405	909	18	curium	curium	NOUN
ftr-405	909	19	sub	sub	PROPN
ftr-405	909	20	.	.	PROPN
ftr-405	909	21	nom	nom	PROPN
ftr-405	909	22	.	.	PROPN
ftr-405	909	23	barter	barter	PROPN
ftr-405	909	24	v.	v.	PROPN
ftr-405	909	25	u.s	u.s	PROPN
ftr-405	909	26	.	.	PROPN
ftr-405	909	27	,	,	PUNCT
ftr-405	909	28	550	550	NUM
ftr-405	909	29	f.2d	f.2d	NOUN
ftr-405	909	30	1239	1239	NUM
ftr-405	909	31	(	(	PUNCT
ftr-405	909	32	7th	7th	ADJ
ftr-405	909	33	cir	cir	NOUN
ftr-405	909	34	.	.	PROPN
ftr-405	909	35	1977	1977	NUM
ftr-405	909	36	)	)	PUNCT
ftr-405	909	37	,	,	PUNCT
ftr-405	909	38	cert	cert	PROPN
ftr-405	909	39	.	.	PUNCT
ftr-405	910	1	denied	deny	VERB
ftr-405	910	2	,	,	PUNCT
ftr-405	910	3	434	434	NUM
ftr-405	910	4	u.s	u.s	PROPN
ftr-405	910	5	.	.	PROPN
ftr-405	910	6	1012	1012	NUM
ftr-405	910	7	(	(	PUNCT
ftr-405	910	8	1978	1978	NUM
ftr-405	910	9	)	)	PUNCT
ftr-405	910	10	.	.	PUNCT
ftr-405	911	1	one	one	PRON
ftr-405	911	2	may	may	AUX
ftr-405	911	3	not	not	PART
ftr-405	911	4	assume	assume	VERB
ftr-405	911	5	that	that	SCONJ
ftr-405	911	6	the	the	DET
ftr-405	911	7	denial	denial	NOUN
ftr-405	911	8	of	of	ADP
ftr-405	911	9	a	a	DET
ftr-405	911	10	petition	petition	NOUN
ftr-405	911	11	for	for	ADP
ftr-405	911	12	certiorari	certiorari	NOUN
ftr-405	911	13	discloses	disclose	VERB
ftr-405	911	14	anything	anything	PRON
ftr-405	911	15	concerning	concern	VERB
ftr-405	911	16	the	the	DET
ftr-405	911	17	supreme	supreme	PROPN
ftr-405	911	18	court	court	PROPN
ftr-405	911	19	’s	’s	PART
ftr-405	911	20	view	view	NOUN
ftr-405	911	21	as	as	ADP
ftr-405	911	22	to	to	ADP
ftr-405	911	23	the	the	DET
ftr-405	911	24	substance	substance	NOUN
ftr-405	911	25	of	of	ADP
ftr-405	911	26	the	the	DET
ftr-405	911	27	case	case	NOUN
ftr-405	911	28	.	.	PUNCT
ftr-405	912	1	compare	compare	VERB
ftr-405	912	2	the	the	DET
ftr-405	912	3	german	german	ADJ
ftr-405	912	4	constitutional	constitutional	ADJ
ftr-405	912	5	court	court	NOUN
ftr-405	912	6	’s	’s	PART
ftr-405	912	7	prohibition	prohibition	NOUN
ftr-405	912	8	of	of	ADP
ftr-405	912	9	mandatory	mandatory	ADJ
ftr-405	912	10	joint	joint	ADJ
ftr-405	912	11	assessment	assessment	NOUN
ftr-405	912	12	in	in	ADP
ftr-405	912	13	bverge	bverge	NOUN
ftr-405	912	14	6	6	NUM
ftr-405	912	15	,	,	PUNCT
ftr-405	912	16	55	55	NUM
ftr-405	912	17	(	(	PUNCT
ftr-405	912	18	jan	jan	PROPN
ftr-405	912	19	.	.	PROPN
ftr-405	912	20	17	17	NUM
ftr-405	912	21	,	,	PUNCT
ftr-405	912	22	1957	1957	NUM
ftr-405	912	23	)	)	PUNCT
ftr-405	912	24	,	,	PUNCT
ftr-405	912	25	discussed	discuss	VERB
ftr-405	912	26	in	in	ADP
ftr-405	912	27	text	text	NOUN
ftr-405	912	28	accompanying	accompany	VERB
ftr-405	912	29	and	and	CCONJ
ftr-405	912	30	following	follow	VERB
ftr-405	912	31	infra	infra	NOUN
ftr-405	912	32	note	note	VERB
ftr-405	912	33	419	419	NUM
ftr-405	912	34	.	.	NOUN
ftr-405	913	1	225	225	NUM
ftr-405	913	2	.	.	X
ftr-405	913	3	284	284	NUM
ftr-405	913	4	u.s	u.s	PROPN
ftr-405	913	5	.	.	PROPN
ftr-405	913	6	206	206	NUM
ftr-405	913	7	(	(	PUNCT
ftr-405	913	8	1931	1931	NUM
ftr-405	913	9	)	)	PUNCT
ftr-405	913	10	.	.	PUNCT
ftr-405	914	1	c.	c.	PROPN
ftr-405	914	2	bill	bill	PROPN
ftr-405	914	3	of	of	ADP
ftr-405	914	4	rights	right	NOUN
ftr-405	914	5	cases	case	NOUN
ftr-405	914	6	(	(	PUNCT
ftr-405	914	7	due	due	ADJ
ftr-405	914	8	process	process	NOUN
ftr-405	914	9	and	and	CCONJ
ftr-405	914	10	equal	equal	ADJ
ftr-405	914	11	protection	protection	NOUN
ftr-405	914	12	)	)	PUNCT
ftr-405	914	13	–	–	PUNCT
ftr-405	914	14	state	state	NOUN
ftr-405	914	15	law	law	NOUN
ftr-405	914	16	challenges	challenge	VERB
ftr-405	914	17	the	the	DET
ftr-405	914	18	early	early	ADJ
ftr-405	914	19	twentieth	twentieth	ADJ
ftr-405	914	20	century	century	NOUN
ftr-405	914	21	saw	see	VERB
ftr-405	914	22	many	many	ADJ
ftr-405	914	23	challenges	challenge	NOUN
ftr-405	914	24	to	to	ADP
ftr-405	914	25	state	state	VERB
ftr-405	914	26	taxes	taxis	NOUN
ftr-405	914	27	that	that	PRON
ftr-405	914	28	included	include	VERB
ftr-405	914	29	or	or	CCONJ
ftr-405	914	30	relied	rely	VERB
ftr-405	914	31	on	on	ADP
ftr-405	914	32	claims	claim	NOUN
ftr-405	914	33	that	that	SCONJ
ftr-405	914	34	the	the	DET
ftr-405	914	35	state	state	NOUN
ftr-405	914	36	tax	tax	NOUN
ftr-405	914	37	violated	violate	VERB
ftr-405	914	38	due	due	ADJ
ftr-405	914	39	process	process	NOUN
ftr-405	914	40	and	and	CCONJ
ftr-405	914	41	equal	equal	ADJ
ftr-405	914	42	protection	protection	NOUN
ftr-405	914	43	under	under	ADP
ftr-405	914	44	the	the	DET
ftr-405	914	45	14th	14th	ADJ
ftr-405	914	46	amendment	amendment	NOUN
ftr-405	914	47	.	.	PUNCT
ftr-405	915	1	those	those	DET
ftr-405	915	2	due	due	ADJ
ftr-405	915	3	process	process	NOUN
ftr-405	915	4	and	and	CCONJ
ftr-405	915	5	equal	equal	ADJ
ftr-405	915	6	protection	protection	NOUN
ftr-405	915	7	arguments	argument	NOUN
ftr-405	915	8	met	meet	VERB
ftr-405	915	9	greater	great	ADJ
ftr-405	915	10	success	success	NOUN
ftr-405	915	11	when	when	SCONJ
ftr-405	915	12	advanced	advanced	ADJ
ftr-405	915	13	against	against	ADP
ftr-405	915	14	state	state	NOUN
ftr-405	915	15	taxing	tax	VERB
ftr-405	915	16	statutes	statute	NOUN
ftr-405	915	17	than	than	SCONJ
ftr-405	915	18	they	they	PRON
ftr-405	915	19	did	do	VERB
ftr-405	915	20	against	against	ADP
ftr-405	915	21	federal	federal	ADJ
ftr-405	915	22	statutes	statute	NOUN
ftr-405	915	23	,	,	PUNCT
ftr-405	915	24	although	although	SCONJ
ftr-405	915	25	the	the	DET
ftr-405	915	26	supreme	supreme	PROPN
ftr-405	915	27	court	court	PROPN
ftr-405	915	28	deferred	defer	VERB
ftr-405	915	29	generally	generally	ADV
ftr-405	915	30	to	to	ADP
ftr-405	915	31	the	the	DET
ftr-405	915	32	state	state	NOUN
ftr-405	915	33	legislatures	legislature	NOUN
ftr-405	915	34	’	’	PART
ftr-405	915	35	choices	choice	NOUN
ftr-405	915	36	with	with	ADP
ftr-405	915	37	respect	respect	NOUN
ftr-405	915	38	to	to	ADP
ftr-405	915	39	their	their	PRON
ftr-405	915	40	tax	tax	NOUN
ftr-405	915	41	objects	object	NOUN
ftr-405	915	42	and	and	CCONJ
ftr-405	915	43	structures	structure	NOUN
ftr-405	915	44	.	.	PUNCT
ftr-405	916	1	using	use	VERB
ftr-405	916	2	its	its	PRON
ftr-405	916	3	least	least	ADV
ftr-405	916	4	intrusive	intrusive	ADJ
ftr-405	916	5	standard	standard	NOUN
ftr-405	916	6	of	of	ADP
ftr-405	916	7	review	review	NOUN
ftr-405	916	8	,	,	PUNCT
ftr-405	916	9	the	the	DET
ftr-405	916	10	“	"	PUNCT
ftr-405	916	11	rational	rational	ADJ
ftr-405	916	12	basis	basis	NOUN
ftr-405	916	13	test	test	NOUN
ftr-405	916	14	,	,	PUNCT
ftr-405	916	15	”	"	PUNCT
ftr-405	916	16	the	the	DET
ftr-405	916	17	supreme	supreme	PROPN
ftr-405	916	18	court	court	PROPN
ftr-405	916	19	struck	strike	VERB
ftr-405	916	20	down	down	ADP
ftr-405	916	21	state	state	NOUN
ftr-405	916	22	taxing	tax	VERB
ftr-405	916	23	schemes222	schemes222	PROPN
ftr-405	916	24	only	only	ADV
ftr-405	916	25	when	when	SCONJ
ftr-405	916	26	the	the	DET
ftr-405	916	27	justices	justice	NOUN
ftr-405	916	28	thought	think	VERB
ftr-405	916	29	the	the	DET
ftr-405	916	30	classifications	classification	NOUN
ftr-405	916	31	of	of	ADP
ftr-405	916	32	taxpayers	taxpayer	NOUN
ftr-405	916	33	or	or	CCONJ
ftr-405	916	34	tax	tax	NOUN
ftr-405	916	35	objects	object	NOUN
ftr-405	916	36	to	to	PART
ftr-405	916	37	be	be	AUX
ftr-405	916	38	arbitrary	arbitrary	ADJ
ftr-405	916	39	.	.	PUNCT
ftr-405	917	1	the	the	DET
ftr-405	917	2	state	state	NOUN
ftr-405	917	3	could	could	AUX
ftr-405	917	4	classify	classify	VERB
ftr-405	917	5	taxpayers	taxpayer	NOUN
ftr-405	917	6	and	and	CCONJ
ftr-405	917	7	treat	treat	VERB
ftr-405	917	8	them	they	PRON
ftr-405	917	9	differently	differently	ADV
ftr-405	917	10	from	from	ADP
ftr-405	917	11	one	one	NUM
ftr-405	917	12	another	another	DET
ftr-405	917	13	as	as	ADV
ftr-405	917	14	long	long	ADV
ftr-405	917	15	as	as	SCONJ
ftr-405	917	16	it	it	PRON
ftr-405	917	17	had	have	VERB
ftr-405	917	18	a	a	DET
ftr-405	917	19	reasonable	reasonable	ADJ
ftr-405	917	20	purpose	purpose	NOUN
ftr-405	917	21	for	for	ADP
ftr-405	917	22	doing	do	VERB
ftr-405	917	23	so	so	ADV
ftr-405	917	24	.	.	PUNCT
ftr-405	918	1	while	while	SCONJ
ftr-405	918	2	the	the	DET
ftr-405	918	3	united	united	PROPN
ftr-405	918	4	states	states	PROPN
ftr-405	918	5	supreme	supreme	PROPN
ftr-405	918	6	court	court	PROPN
ftr-405	918	7	has	have	AUX
ftr-405	918	8	not	not	PART
ftr-405	918	9	addressed	address	VERB
ftr-405	918	10	the	the	DET
ftr-405	918	11	issue	issue	NOUN
ftr-405	918	12	of	of	ADP
ftr-405	918	13	the	the	DET
ftr-405	918	14	so	so	ADV
ftr-405	918	15	-	-	PUNCT
ftr-405	918	16	called	call	VERB
ftr-405	918	17	“	"	PUNCT
ftr-405	918	18	marriage	marriage	NOUN
ftr-405	918	19	penalty	penalty	NOUN
ftr-405	918	20	”	"	PUNCT
ftr-405	918	21	under	under	ADP
ftr-405	918	22	the	the	DET
ftr-405	918	23	federal	federal	ADJ
ftr-405	918	24	income	income	NOUN
ftr-405	918	25	tax	tax	NOUN
ftr-405	918	26	,	,	PUNCT
ftr-405	918	27	in223	in223	PROPN
ftr-405	918	28	224	224	NUM
ftr-405	918	29	hoeper	hoeper	NOUN
ftr-405	918	30	v.	v.	ADP
ftr-405	918	31	tax	tax	PROPN
ftr-405	918	32	commission	commission	PROPN
ftr-405	918	33	of	of	ADP
ftr-405	918	34	wisconsin	wisconsin	PROPN
ftr-405	918	35	,	,	PUNCT
ftr-405	918	36	the	the	DET
ftr-405	918	37	supreme	supreme	PROPN
ftr-405	918	38	court	court	PROPN
ftr-405	918	39	determined2	determined2	NOUN
ftr-405	918	40	2	2	NUM
ftr-405	918	41	5	5	NUM
ftr-405	918	42	that	that	PRON
ftr-405	918	43	a	a	DET
ftr-405	918	44	wisconsin	wisconsin	NOUN
ftr-405	918	45	joint	joint	PROPN
ftr-405	918	46	income	income	PROPN
ftr-405	918	47	taxation	taxation	NOUN
ftr-405	918	48	statute	statute	NOUN
ftr-405	918	49	violated	violate	VERB
ftr-405	918	50	the	the	DET
ftr-405	918	51	due	due	ADJ
ftr-405	918	52	process	process	NOUN
ftr-405	918	53	291	291	NUM
ftr-405	918	54	horizontal	horizontal	ADJ
ftr-405	918	55	and	and	CCONJ
ftr-405	918	56	vertical	vertical	ADJ
ftr-405	918	57	equity	equity	NOUN
ftr-405	918	58	in	in	ADP
ftr-405	918	59	taxation	taxation	NOUN
ftr-405	919	1	[	[	X
ftr-405	919	2	vol.7:5	vol.7:5	PROPN
ftr-405	919	3	226	226	NUM
ftr-405	919	4	.	.	PUNCT
ftr-405	920	1	i	i	PRON
ftr-405	920	2	d.	d.	PROPN
ftr-405	920	3	at	at	ADP
ftr-405	920	4	215	215	NUM
ftr-405	920	5	-	-	SYM
ftr-405	920	6	216	216	NUM
ftr-405	920	7	.	.	PUNCT
ftr-405	921	1	against	against	ADP
ftr-405	921	2	the	the	DET
ftr-405	921	3	backdrop	backdrop	NOUN
ftr-405	921	4	of	of	ADP
ftr-405	921	5	hoeper	hoeper	NOUN
ftr-405	921	6	,	,	PUNCT
ftr-405	921	7	the	the	DET
ftr-405	921	8	district	district	NOUN
ftr-405	921	9	court	court	NOUN
ftr-405	921	10	in	in	ADP
ftr-405	921	11	johnson	johnson	PROPN
ftr-405	921	12	v.	v.	PROPN
ftr-405	921	13	united	united	PROPN
ftr-405	921	14	states	states	PROPN
ftr-405	921	15	,	,	PUNCT
ftr-405	921	16	422	422	NUM
ftr-405	921	17	f.supp	f.supp	ADJ
ftr-405	921	18	.	.	PROPN
ftr-405	922	1	958	958	NUM
ftr-405	922	2	(	(	PUNCT
ftr-405	922	3	n.d	n.d	PROPN
ftr-405	922	4	.	.	PROPN
ftr-405	922	5	ind	ind	PROPN
ftr-405	922	6	.	.	PUNCT
ftr-405	922	7	1976	1976	NUM
ftr-405	922	8	)	)	PUNCT
ftr-405	922	9	,	,	PUNCT
ftr-405	922	10	supra	supra	PROPN
ftr-405	922	11	note	note	VERB
ftr-405	922	12	224	224	NUM
ftr-405	922	13	carefully	carefully	ADV
ftr-405	922	14	analyzed	analyze	VERB
ftr-405	922	15	the	the	DET
ftr-405	922	16	federal	federal	ADJ
ftr-405	922	17	marriage	marriage	NOUN
ftr-405	922	18	penalty	penalty	NOUN
ftr-405	922	19	against	against	ADP
ftr-405	922	20	due	due	ADJ
ftr-405	922	21	process	process	NOUN
ftr-405	922	22	and	and	CCONJ
ftr-405	922	23	equal	equal	ADJ
ftr-405	922	24	protection	protection	NOUN
ftr-405	922	25	arguments	argument	NOUN
ftr-405	922	26	and	and	CCONJ
ftr-405	922	27	concluded	conclude	VERB
ftr-405	922	28	that	that	SCONJ
ftr-405	922	29	the	the	DET
ftr-405	922	30	federal	federal	ADJ
ftr-405	922	31	statute	statute	NOUN
ftr-405	922	32	did	do	AUX
ftr-405	922	33	not	not	PART
ftr-405	922	34	violate	violate	VERB
ftr-405	922	35	the	the	DET
ftr-405	922	36	constitution	constitution	NOUN
ftr-405	922	37	.	.	PUNCT
ftr-405	923	1	the	the	DET
ftr-405	923	2	court	court	NOUN
ftr-405	923	3	distinguished	distinguish	VERB
ftr-405	923	4	the	the	DET
ftr-405	923	5	statute	statute	NOUN
ftr-405	923	6	in	in	ADP
ftr-405	923	7	hoeper	hoeper	NOUN
ftr-405	923	8	from	from	ADP
ftr-405	923	9	the	the	DET
ftr-405	923	10	federal	federal	ADJ
ftr-405	923	11	statute	statute	NOUN
ftr-405	923	12	that	that	PRON
ftr-405	923	13	did	do	AUX
ftr-405	923	14	not	not	PART
ftr-405	923	15	require	require	VERB
ftr-405	923	16	married	married	ADJ
ftr-405	923	17	taxpayers	taxpayer	NOUN
ftr-405	923	18	to	to	PART
ftr-405	923	19	aggregate	aggregate	VERB
ftr-405	923	20	their	their	PRON
ftr-405	923	21	incomes	income	NOUN
ftr-405	923	22	.	.	PUNCT
ftr-405	924	1	i	i	PRON
ftr-405	924	2	d.	d.	PROPN
ftr-405	924	3	at	at	ADP
ftr-405	924	4	967	967	NUM
ftr-405	924	5	-	-	SYM
ftr-405	924	6	968	968	NUM
ftr-405	924	7	.	.	PUNCT
ftr-405	925	1	the	the	DET
ftr-405	925	2	leading	lead	VERB
ftr-405	925	3	supreme	supreme	PROPN
ftr-405	925	4	court	court	PROPN
ftr-405	925	5	precedents	precedent	NOUN
ftr-405	925	6	on	on	ADP
ftr-405	925	7	the	the	DET
ftr-405	925	8	issue	issue	NOUN
ftr-405	925	9	of	of	ADP
ftr-405	925	10	the	the	DET
ftr-405	925	11	right	right	NOUN
ftr-405	925	12	to	to	PART
ftr-405	925	13	marry	marry	VERB
ftr-405	925	14	and	and	CCONJ
ftr-405	925	15	privacy	privacy	NOUN
ftr-405	925	16	within	within	ADP
ftr-405	925	17	marriage	marriage	NOUN
ftr-405	925	18	,	,	PUNCT
ftr-405	925	19	griswold	griswold	PROPN
ftr-405	925	20	v.	v.	PROPN
ftr-405	925	21	connecticut	connecticut	PROPN
ftr-405	925	22	,	,	PUNCT
ftr-405	925	23	381	381	NUM
ftr-405	925	24	u.s	u.s	PROPN
ftr-405	925	25	.	.	PROPN
ftr-405	925	26	479	479	NUM
ftr-405	925	27	(	(	PUNCT
ftr-405	925	28	1965	1965	NUM
ftr-405	925	29	)	)	PUNCT
ftr-405	925	30	(	(	PUNCT
ftr-405	925	31	holding	hold	VERB
ftr-405	925	32	that	that	SCONJ
ftr-405	925	33	the	the	DET
ftr-405	925	34	state	state	NOUN
ftr-405	925	35	may	may	AUX
ftr-405	925	36	not	not	PART
ftr-405	925	37	restrict	restrict	VERB
ftr-405	925	38	the	the	DET
ftr-405	925	39	freedom	freedom	NOUN
ftr-405	925	40	of	of	ADP
ftr-405	925	41	the	the	DET
ftr-405	925	42	marital	marital	ADJ
ftr-405	925	43	unit	unit	NOUN
ftr-405	925	44	to	to	PART
ftr-405	925	45	use	use	VERB
ftr-405	925	46	birth	birth	NOUN
ftr-405	925	47	control	control	NOUN
ftr-405	925	48	devices	device	NOUN
ftr-405	925	49	)	)	PUNCT
ftr-405	925	50	,	,	PUNCT
ftr-405	925	51	loving	love	VERB
ftr-405	925	52	v.	v.	ADP
ftr-405	925	53	virginia	virginia	PROPN
ftr-405	925	54	,	,	PUNCT
ftr-405	925	55	388	388	NUM
ftr-405	925	56	u.s	u.s	PROPN
ftr-405	925	57	.	.	PROPN
ftr-405	925	58	1	1	NUM
ftr-405	925	59	(	(	PUNCT
ftr-405	925	60	1967	1967	NUM
ftr-405	925	61	)	)	PUNCT
ftr-405	925	62	(	(	PUNCT
ftr-405	925	63	striking	strike	VERB
ftr-405	925	64	down	down	ADP
ftr-405	925	65	a	a	DET
ftr-405	925	66	statute	statute	NOUN
ftr-405	925	67	that	that	PRON
ftr-405	925	68	prohibited	prohibit	VERB
ftr-405	925	69	marriage	marriage	NOUN
ftr-405	925	70	between	between	ADP
ftr-405	925	71	individuals	individual	NOUN
ftr-405	925	72	of	of	ADP
ftr-405	925	73	different	different	ADJ
ftr-405	925	74	races	race	NOUN
ftr-405	925	75	)	)	PUNCT
ftr-405	925	76	;	;	PUNCT
ftr-405	925	77	boddie	boddie	PROPN
ftr-405	925	78	v.	v.	ADP
ftr-405	925	79	connecticut	connecticut	PROPN
ftr-405	925	80	,	,	PUNCT
ftr-405	925	81	401	401	NUM
ftr-405	925	82	u.s	u.s	PROPN
ftr-405	925	83	.	.	PROPN
ftr-405	925	84	371	371	NUM
ftr-405	925	85	(	(	PUNCT
ftr-405	925	86	1971	1971	NUM
ftr-405	925	87	)	)	PUNCT
ftr-405	925	88	(	(	PUNCT
ftr-405	925	89	including	include	VERB
ftr-405	925	90	the	the	DET
ftr-405	925	91	right	right	NOUN
ftr-405	925	92	to	to	PART
ftr-405	925	93	divorce	divorce	VERB
ftr-405	925	94	within	within	ADP
ftr-405	925	95	the	the	DET
ftr-405	925	96	fundamental	fundamental	ADJ
ftr-405	925	97	right	right	NOUN
ftr-405	925	98	to	to	ADP
ftr-405	925	99	marriage	marriage	NOUN
ftr-405	925	100	and	and	CCONJ
ftr-405	925	101	limiting	limit	VERB
ftr-405	925	102	the	the	DET
ftr-405	925	103	application	application	NOUN
ftr-405	925	104	of	of	ADP
ftr-405	925	105	a	a	DET
ftr-405	925	106	filing	filing	NOUN
ftr-405	925	107	fee	fee	NOUN
ftr-405	925	108	to	to	ADP
ftr-405	925	109	indigent	indigent	ADJ
ftr-405	925	110	plaintiffs	plaintiff	NOUN
ftr-405	925	111	)	)	PUNCT
ftr-405	925	112	,	,	PUNCT
ftr-405	925	113	led	lead	VERB
ftr-405	925	114	the	the	DET
ftr-405	925	115	court	court	NOUN
ftr-405	925	116	to	to	PART
ftr-405	925	117	conclude	conclude	VERB
ftr-405	925	118	that	that	DET
ftr-405	925	119	marriage	marriage	NOUN
ftr-405	925	120	was	be	AUX
ftr-405	925	121	a	a	DET
ftr-405	925	122	fundamental	fundamental	ADJ
ftr-405	925	123	right	right	NOUN
ftr-405	925	124	,	,	PUNCT
ftr-405	925	125	so	so	ADV
ftr-405	925	126	the	the	DET
ftr-405	925	127	court	court	NOUN
ftr-405	925	128	had	have	VERB
ftr-405	925	129	to	to	PART
ftr-405	925	130	apply	apply	VERB
ftr-405	925	131	strict	strict	ADJ
ftr-405	925	132	scrutiny	scrutiny	NOUN
ftr-405	925	133	under	under	ADP
ftr-405	925	134	the	the	DET
ftr-405	925	135	equal	equal	ADJ
ftr-405	925	136	protection	protection	NOUN
ftr-405	925	137	clause	clause	NOUN
ftr-405	925	138	to	to	ADP
ftr-405	925	139	the	the	DET
ftr-405	925	140	taxing	tax	VERB
ftr-405	925	141	statute	statute	NOUN
ftr-405	925	142	as	as	ADP
ftr-405	925	143	a	a	DET
ftr-405	925	144	burden	burden	NOUN
ftr-405	925	145	on	on	ADP
ftr-405	925	146	that	that	DET
ftr-405	925	147	right	right	NOUN
ftr-405	925	148	.	.	PUNCT
ftr-405	926	1	i	i	PRON
ftr-405	926	2	d.	d.	PROPN
ftr-405	926	3	at	at	ADP
ftr-405	926	4	969	969	NUM
ftr-405	926	5	-	-	SYM
ftr-405	926	6	971	971	NUM
ftr-405	926	7	.	.	PUNCT
ftr-405	927	1	the	the	DET
ftr-405	927	2	court	court	NOUN
ftr-405	927	3	noted	note	VERB
ftr-405	927	4	,	,	PUNCT
ftr-405	927	5	however	however	ADV
ftr-405	927	6	,	,	PUNCT
ftr-405	927	7	that	that	SCONJ
ftr-405	927	8	the	the	DET
ftr-405	927	9	courts	court	NOUN
ftr-405	927	10	give	give	VERB
ftr-405	927	11	particular	particular	ADJ
ftr-405	927	12	deference	deference	NOUN
ftr-405	927	13	to	to	ADP
ftr-405	927	14	legislatures	legislature	NOUN
ftr-405	927	15	’	'	PUNCT
ftr-405	927	16	design	design	NOUN
ftr-405	927	17	of	of	ADP
ftr-405	927	18	taxing	tax	VERB
ftr-405	927	19	statutes	statute	NOUN
ftr-405	927	20	and	and	CCONJ
ftr-405	927	21	noted	note	VERB
ftr-405	927	22	further	far	ADV
ftr-405	927	23	that	that	SCONJ
ftr-405	927	24	the	the	DET
ftr-405	927	25	joint	joint	ADJ
ftr-405	927	26	bracket	bracket	NOUN
ftr-405	927	27	schedule	schedule	NOUN
ftr-405	927	28	benefits	benefit	NOUN
ftr-405	927	29	some	some	DET
ftr-405	927	30	marriages	marriage	NOUN
ftr-405	927	31	while	while	SCONJ
ftr-405	927	32	burdening	burden	VERB
ftr-405	927	33	others	other	NOUN
ftr-405	927	34	.	.	PUNCT
ftr-405	928	1	i	i	PRON
ftr-405	928	2	d.	d.	PROPN
ftr-405	928	3	at	at	ADP
ftr-405	928	4	971	971	NUM
ftr-405	928	5	-	-	SYM
ftr-405	928	6	972	972	NUM
ftr-405	928	7	.	.	PUNCT
ftr-405	929	1	and	and	CCONJ
ftr-405	929	2	see	see	VERB
ftr-405	929	3	supra	supra	PROPN
ftr-405	929	4	note	note	NOUN
ftr-405	929	5	223	223	NUM
ftr-405	929	6	on	on	ADP
ftr-405	929	7	the	the	DET
ftr-405	929	8	marriage	marriage	NOUN
ftr-405	929	9	penalty	penalty	NOUN
ftr-405	929	10	.	.	PUNCT
ftr-405	930	1	pointing	point	VERB
ftr-405	930	2	out	out	ADP
ftr-405	930	3	that	that	SCONJ
ftr-405	930	4	statistical	statistical	ADJ
ftr-405	930	5	evidence	evidence	NOUN
ftr-405	930	6	demonstrates	demonstrate	VERB
ftr-405	930	7	that	that	SCONJ
ftr-405	930	8	most	most	ADJ
ftr-405	930	9	unmarried	unmarried	ADJ
ftr-405	930	10	taxpayers	taxpayer	NOUN
ftr-405	930	11	do	do	AUX
ftr-405	930	12	not	not	PART
ftr-405	930	13	live	live	VERB
ftr-405	930	14	alone	alone	ADV
ftr-405	930	15	,	,	PUNCT
ftr-405	930	16	the	the	DET
ftr-405	930	17	court	court	NOUN
ftr-405	930	18	handily	handily	ADV
ftr-405	930	19	rejected	reject	VERB
ftr-405	930	20	the	the	DET
ftr-405	930	21	government	government	NOUN
ftr-405	930	22	’s	’s	PART
ftr-405	930	23	argument	argument	NOUN
ftr-405	930	24	that	that	PRON
ftr-405	930	25	married	married	ADJ
ftr-405	930	26	taxpayers	taxpayer	NOUN
ftr-405	930	27	enjoy	enjoy	VERB
ftr-405	930	28	economies	economy	NOUN
ftr-405	930	29	from	from	ADP
ftr-405	930	30	maintaining	maintain	VERB
ftr-405	930	31	a	a	DET
ftr-405	930	32	single	single	ADJ
ftr-405	930	33	household	household	NOUN
ftr-405	930	34	and	and	CCONJ
ftr-405	930	35	can	can	AUX
ftr-405	930	36	afford	afford	VERB
ftr-405	930	37	,	,	PUNCT
ftr-405	930	38	therefore	therefore	ADV
ftr-405	930	39	,	,	PUNCT
ftr-405	930	40	to	to	PART
ftr-405	930	41	pay	pay	VERB
ftr-405	930	42	a	a	DET
ftr-405	930	43	higher	high	ADJ
ftr-405	930	44	tax	tax	NOUN
ftr-405	930	45	.	.	PUNCT
ftr-405	931	1	i	i	PRON
ftr-405	931	2	d.	d.	PROPN
ftr-405	931	3	at	at	ADP
ftr-405	931	4	972	972	NUM
ftr-405	931	5	.	.	PUNCT
ftr-405	932	1	nevertheless	nevertheless	ADV
ftr-405	932	2	,	,	PUNCT
ftr-405	932	3	the	the	DET
ftr-405	932	4	district	district	NOUN
ftr-405	932	5	court	court	NOUN
ftr-405	932	6	upheld	uphold	VERB
ftr-405	932	7	the	the	DET
ftr-405	932	8	statute	statute	NOUN
ftr-405	932	9	.	.	PUNCT
ftr-405	933	1	finding	find	VERB
ftr-405	933	2	that	that	SCONJ
ftr-405	933	3	the	the	DET
ftr-405	933	4	history	history	NOUN
ftr-405	933	5	of	of	ADP
ftr-405	933	6	taxation	taxation	NOUN
ftr-405	933	7	provided	provide	VERB
ftr-405	933	8	the	the	DET
ftr-405	933	9	compelling	compelling	ADJ
ftr-405	933	10	interest	interest	NOUN
ftr-405	933	11	necessary	necessary	ADJ
ftr-405	933	12	to	to	PART
ftr-405	933	13	support	support	VERB
ftr-405	933	14	the	the	DET
ftr-405	933	15	burden	burden	NOUN
ftr-405	933	16	on	on	ADP
ftr-405	933	17	some	some	DET
ftr-405	933	18	married	married	ADJ
ftr-405	933	19	couples	couple	NOUN
ftr-405	933	20	.	.	PUNCT
ftr-405	934	1	the	the	DET
ftr-405	934	2	first	first	ADJ
ftr-405	934	3	income	income	NOUN
ftr-405	934	4	-	-	PUNCT
ftr-405	934	5	splitting	split	VERB
ftr-405	934	6	statutes	statute	NOUN
ftr-405	934	7	permitted	permit	VERB
ftr-405	934	8	married	married	ADJ
ftr-405	934	9	individuals	individual	NOUN
ftr-405	934	10	to	to	PART
ftr-405	934	11	pay	pay	VERB
ftr-405	934	12	a	a	DET
ftr-405	934	13	tax	tax	NOUN
ftr-405	934	14	of	of	ADP
ftr-405	934	15	twice	twice	DET
ftr-405	934	16	the	the	DET
ftr-405	934	17	tax	tax	NOUN
ftr-405	934	18	imposed	impose	VERB
ftr-405	934	19	at	at	ADP
ftr-405	934	20	single	single	ADJ
ftr-405	934	21	rates	rate	NOUN
ftr-405	934	22	on	on	ADP
ftr-405	934	23	one	one	NUM
ftr-405	934	24	-	-	PUNCT
ftr-405	934	25	half	half	DET
ftr-405	934	26	the	the	DET
ftr-405	934	27	marital	marital	ADJ
ftr-405	934	28	unit	unit	NOUN
ftr-405	934	29	’s	’s	PART
ftr-405	934	30	combined	combine	VERB
ftr-405	934	31	income	income	NOUN
ftr-405	934	32	,	,	PUNCT
ftr-405	934	33	thereby	thereby	ADV
ftr-405	934	34	doubling	double	VERB
ftr-405	934	35	the	the	DET
ftr-405	934	36	bracket	bracket	ADJ
ftr-405	934	37	size	size	NOUN
ftr-405	934	38	for	for	ADP
ftr-405	934	39	the	the	DET
ftr-405	934	40	marital	marital	ADJ
ftr-405	934	41	unit	unit	NOUN
ftr-405	934	42	.	.	PUNCT
ftr-405	935	1	(	(	PUNCT
ftr-405	935	2	germany	germany	PROPN
ftr-405	935	3	continues	continue	VERB
ftr-405	935	4	to	to	PART
ftr-405	935	5	employ	employ	VERB
ftr-405	935	6	that	that	SCONJ
ftr-405	935	7	true	true	ADJ
ftr-405	935	8	income	income	NOUN
ftr-405	935	9	splitting	splitting	NOUN
ftr-405	935	10	scheme	scheme	NOUN
ftr-405	935	11	with	with	ADP
ftr-405	935	12	double	double	ADJ
ftr-405	935	13	rate	rate	NOUN
ftr-405	935	14	brackets	bracket	NOUN
ftr-405	935	15	under	under	ADP
ftr-405	935	16	its	its	PRON
ftr-405	935	17	income	income	NOUN
ftr-405	935	18	tax	tax	NOUN
ftr-405	935	19	.	.	PUNCT
ftr-405	936	1	estg	estg	PROPN
ftr-405	936	2	§	§	PROPN
ftr-405	936	3	32a	32a	NOUN
ftr-405	936	4	(	(	PUNCT
ftr-405	936	5	5	5	NUM
ftr-405	936	6	)	)	PUNCT
ftr-405	936	7	.	.	PUNCT
ftr-405	936	8	)	)	PUNCT
ftr-405	937	1	as	as	ADP
ftr-405	937	2	a	a	DET
ftr-405	937	3	result	result	NOUN
ftr-405	937	4	of	of	ADP
ftr-405	937	5	that	that	DET
ftr-405	937	6	structure	structure	NOUN
ftr-405	937	7	,	,	PUNCT
ftr-405	937	8	unmarried	unmarried	ADJ
ftr-405	937	9	individuals	individual	NOUN
ftr-405	937	10	reached	reach	VERB
ftr-405	937	11	the	the	DET
ftr-405	937	12	next	next	ADJ
ftr-405	937	13	bracket	bracket	NOUN
ftr-405	937	14	at	at	ADP
ftr-405	937	15	twice	twice	DET
ftr-405	937	16	the	the	DET
ftr-405	937	17	rate	rate	NOUN
ftr-405	937	18	as	as	ADP
ftr-405	937	19	married	married	ADJ
ftr-405	937	20	individuals	individual	NOUN
ftr-405	937	21	with	with	ADP
ftr-405	937	22	identical	identical	ADJ
ftr-405	937	23	income	income	NOUN
ftr-405	937	24	in	in	ADP
ftr-405	937	25	single	single	ADJ
ftr-405	937	26	income	income	NOUN
ftr-405	937	27	marriages	marriage	NOUN
ftr-405	937	28	.	.	PUNCT
ftr-405	938	1	in	in	ADP
ftr-405	938	2	order	order	NOUN
ftr-405	938	3	to	to	PART
ftr-405	938	4	diminish	diminish	VERB
ftr-405	938	5	the	the	DET
ftr-405	938	6	disparity	disparity	NOUN
ftr-405	938	7	in	in	ADP
ftr-405	938	8	income	income	NOUN
ftr-405	938	9	tax	tax	NOUN
ftr-405	938	10	burden	burden	NOUN
ftr-405	938	11	between	between	ADP
ftr-405	938	12	single	single	ADJ
ftr-405	938	13	taxpayers	taxpayer	NOUN
ftr-405	938	14	and	and	CCONJ
ftr-405	938	15	comparable	comparable	ADJ
ftr-405	938	16	single	single	ADJ
ftr-405	938	17	income	income	NOUN
ftr-405	938	18	marital	marital	ADJ
ftr-405	938	19	units	unit	NOUN
ftr-405	938	20	,	,	PUNCT
ftr-405	938	21	congress	congress	PROPN
ftr-405	938	22	established	establish	VERB
ftr-405	938	23	the	the	DET
ftr-405	938	24	married	married	ADJ
ftr-405	938	25	filing	filing	NOUN
ftr-405	938	26	jointly	jointly	ADV
ftr-405	938	27	rate	rate	NOUN
ftr-405	938	28	schedule	schedule	NOUN
ftr-405	938	29	.	.	PUNCT
ftr-405	939	1	further	far	ADV
ftr-405	939	2	,	,	PUNCT
ftr-405	939	3	congress	congress	PROPN
ftr-405	939	4	sought	seek	VERB
ftr-405	939	5	to	to	PART
ftr-405	939	6	treat	treat	VERB
ftr-405	939	7	all	all	DET
ftr-405	939	8	marital	marital	ADJ
ftr-405	939	9	units	unit	NOUN
ftr-405	939	10	the	the	DET
ftr-405	939	11	same	same	ADJ
ftr-405	939	12	whether	whether	SCONJ
ftr-405	939	13	single	single	ADJ
ftr-405	939	14	or	or	CCONJ
ftr-405	939	15	dual	dual	ADJ
ftr-405	939	16	income	income	NOUN
ftr-405	939	17	units	unit	NOUN
ftr-405	939	18	by	by	ADP
ftr-405	939	19	adopting	adopt	VERB
ftr-405	939	20	the	the	DET
ftr-405	939	21	married	married	ADJ
ftr-405	939	22	filing	filing	NOUN
ftr-405	939	23	separately	separately	ADV
ftr-405	939	24	schedule	schedule	NOUN
ftr-405	939	25	.	.	PUNCT
ftr-405	940	1	the	the	DET
ftr-405	940	2	government	government	NOUN
ftr-405	940	3	’s	’s	PART
ftr-405	940	4	objective	objective	NOUN
ftr-405	940	5	to	to	PART
ftr-405	940	6	achieve	achieve	VERB
ftr-405	940	7	those	those	DET
ftr-405	940	8	two	two	NUM
ftr-405	940	9	goals	goal	NOUN
ftr-405	940	10	provided	provide	VERB
ftr-405	940	11	a	a	DET
ftr-405	940	12	sufficiently	sufficiently	ADV
ftr-405	940	13	compelling	compelling	ADJ
ftr-405	940	14	government	government	NOUN
ftr-405	940	15	interest	interest	NOUN
ftr-405	940	16	to	to	PART
ftr-405	940	17	support	support	VERB
ftr-405	940	18	the	the	DET
ftr-405	940	19	marriage	marriage	NOUN
ftr-405	940	20	penalty	penalty	NOUN
ftr-405	940	21	.	.	PUNCT
ftr-405	941	1	johnson	johnson	PROPN
ftr-405	941	2	,	,	PUNCT
ftr-405	941	3	422	422	NUM
ftr-405	941	4	f.supp	f.supp	NOUN
ftr-405	941	5	.	.	PUNCT
ftr-405	942	1	at	at	ADP
ftr-405	942	2	973	973	NUM
ftr-405	942	3	.	.	PUNCT
ftr-405	943	1	taxpayers	taxpayer	NOUN
ftr-405	943	2	’	'	PUNCT
ftr-405	943	3	appeal	appeal	NOUN
ftr-405	943	4	of	of	ADP
ftr-405	943	5	the	the	DET
ftr-405	943	6	district	district	NOUN
ftr-405	943	7	court	court	NOUN
ftr-405	943	8	’s	’s	PART
ftr-405	943	9	decision	decision	NOUN
ftr-405	943	10	proved	prove	VERB
ftr-405	943	11	fruitless	fruitless	ADJ
ftr-405	943	12	.	.	PUNCT
ftr-405	944	1	aff’d	aff’d	VERB
ftr-405	944	2	.	.	PUNCT
ftr-405	945	1	per	per	ADP
ftr-405	945	2	clause	clause	NOUN
ftr-405	945	3	.	.	PUNCT
ftr-405	946	1	the	the	DET
ftr-405	946	2	statute	statute	NOUN
ftr-405	946	3	in	in	ADP
ftr-405	946	4	hoeper	hoeper	PROPN
ftr-405	946	5	required	require	VERB
ftr-405	946	6	married	married	ADJ
ftr-405	946	7	couples	couple	NOUN
ftr-405	946	8	to	to	PART
ftr-405	946	9	aggregate	aggregate	VERB
ftr-405	946	10	their	their	PRON
ftr-405	946	11	incomes	income	NOUN
ftr-405	946	12	and	and	CCONJ
ftr-405	946	13	pay	pay	VERB
ftr-405	946	14	tax	tax	NOUN
ftr-405	946	15	according	accord	VERB
ftr-405	946	16	to	to	ADP
ftr-405	946	17	a	a	DET
ftr-405	946	18	single	single	ADJ
ftr-405	946	19	rate	rate	NOUN
ftr-405	946	20	schedule	schedule	NOUN
ftr-405	946	21	applicable	applicable	ADJ
ftr-405	946	22	to	to	ADP
ftr-405	946	23	both	both	CCONJ
ftr-405	946	24	single	single	ADJ
ftr-405	946	25	and	and	CCONJ
ftr-405	946	26	married	married	ADJ
ftr-405	946	27	taxpayers	taxpayer	NOUN
ftr-405	946	28	.	.	PUNCT
ftr-405	947	1	graduated	graduate	VERB
ftr-405	947	2	surtaxes	surtax	NOUN
ftr-405	947	3	caused	cause	VERB
ftr-405	947	4	the	the	DET
ftr-405	947	5	amount	amount	NOUN
ftr-405	947	6	of	of	ADP
ftr-405	947	7	tax	tax	NOUN
ftr-405	947	8	payable	payable	ADJ
ftr-405	947	9	to	to	PART
ftr-405	947	10	be	be	AUX
ftr-405	947	11	greater	great	ADJ
ftr-405	947	12	than	than	SCONJ
ftr-405	947	13	it	it	PRON
ftr-405	947	14	would	would	AUX
ftr-405	947	15	have	have	AUX
ftr-405	947	16	been	be	AUX
ftr-405	947	17	had	have	VERB
ftr-405	947	18	each	each	DET
ftr-405	947	19	spouse	spouse	NOUN
ftr-405	947	20	’s	’s	PART
ftr-405	947	21	income	income	NOUN
ftr-405	947	22	been	be	AUX
ftr-405	947	23	separate	separate	ADJ
ftr-405	947	24	from	from	ADP
ftr-405	947	25	the	the	DET
ftr-405	947	26	other	other	ADJ
ftr-405	947	27	spouse	spouse	NOUN
ftr-405	947	28	for	for	ADP
ftr-405	947	29	tax	tax	NOUN
ftr-405	947	30	purposes	purpose	NOUN
ftr-405	947	31	.	.	PUNCT
ftr-405	948	1	the	the	DET
ftr-405	948	2	court	court	NOUN
ftr-405	948	3	viewed	view	VERB
ftr-405	948	4	the	the	DET
ftr-405	948	5	aggregation	aggregation	NOUN
ftr-405	948	6	as	as	ADP
ftr-405	948	7	causing	cause	VERB
ftr-405	948	8	one	one	NUM
ftr-405	948	9	taxpayer	taxpayer	NOUN
ftr-405	948	10	to	to	PART
ftr-405	948	11	become	become	VERB
ftr-405	948	12	subject	subject	ADJ
ftr-405	948	13	to	to	ADP
ftr-405	948	14	tax	tax	NOUN
ftr-405	948	15	on	on	ADP
ftr-405	948	16	another	another	DET
ftr-405	948	17	person	person	NOUN
ftr-405	948	18	’s	’s	PART
ftr-405	948	19	income	income	NOUN
ftr-405	948	20	in	in	ADP
ftr-405	948	21	violation	violation	NOUN
ftr-405	948	22	of	of	ADP
ftr-405	948	23	due	due	ADJ
ftr-405	948	24	process	process	NOUN
ftr-405	948	25	,	,	PUNCT
ftr-405	948	26	as	as	SCONJ
ftr-405	948	27	state	state	NOUN
ftr-405	948	28	law	law	NOUN
ftr-405	948	29	gave	give	VERB
ftr-405	948	30	neither	neither	CCONJ
ftr-405	948	31	spouse	spouse	VERB
ftr-405	948	32	an	an	DET
ftr-405	948	33	interest	interest	NOUN
ftr-405	948	34	in	in	ADP
ftr-405	948	35	the	the	DET
ftr-405	948	36	other	other	ADJ
ftr-405	948	37	’s	’s	PART
ftr-405	948	38	income	income	NOUN
ftr-405	948	39	as	as	ADP
ftr-405	948	40	community	community	NOUN
ftr-405	948	41	property	property	NOUN
ftr-405	948	42	law	law	NOUN
ftr-405	948	43	would	would	AUX
ftr-405	948	44	.	.	PUNCT
ftr-405	949	1	226	226	NUM
ftr-405	949	2	2006	2006	NUM
ftr-405	949	3	]	]	PUNCT
ftr-405	949	4	florida	florida	PROPN
ftr-405	949	5	tax	tax	PROPN
ftr-405	949	6	review	review	NOUN
ftr-405	949	7	292	292	NUM
ftr-405	949	8	curium	curium	NOUN
ftr-405	949	9	sub	sub	PROPN
ftr-405	949	10	nom	nom	PROPN
ftr-405	949	11	.	.	PROPN
ftr-405	949	12	barter	barter	PROPN
ftr-405	949	13	v.	v.	ADP
ftr-405	949	14	u.s	u.s	PROPN
ftr-405	949	15	.	.	PROPN
ftr-405	949	16	,	,	PUNCT
ftr-405	949	17	550	550	NUM
ftr-405	949	18	f.2d	f.2d	NOUN
ftr-405	949	19	1239	1239	NUM
ftr-405	949	20	(	(	PUNCT
ftr-405	949	21	7th	7th	ADJ
ftr-405	949	22	cir	cir	NOUN
ftr-405	949	23	.	.	PROPN
ftr-405	949	24	1977	1977	NUM
ftr-405	949	25	)	)	PUNCT
ftr-405	949	26	,	,	PUNCT
ftr-405	949	27	cert	cert	PROPN
ftr-405	949	28	.	.	PUNCT
ftr-405	950	1	denied	deny	VERB
ftr-405	950	2	434	434	NUM
ftr-405	950	3	u.s	u.s	PROPN
ftr-405	950	4	.	.	PROPN
ftr-405	950	5	1012	1012	NUM
ftr-405	950	6	(	(	PUNCT
ftr-405	950	7	1978	1978	NUM
ftr-405	950	8	)	)	PUNCT
ftr-405	950	9	.	.	PUNCT
ftr-405	951	1	227	227	NUM
ftr-405	951	2	.	.	X
ftr-405	952	1	416	416	NUM
ftr-405	952	2	u.s	u.s	PROPN
ftr-405	952	3	.	.	PROPN
ftr-405	952	4	351	351	NUM
ftr-405	952	5	(	(	PUNCT
ftr-405	952	6	1974	1974	NUM
ftr-405	952	7	)	)	PUNCT
ftr-405	952	8	.	.	PUNCT
ftr-405	953	1	228	228	NUM
ftr-405	953	2	.	.	PUNCT
ftr-405	954	1	i	i	PRON
ftr-405	954	2	d.	d.	PROPN
ftr-405	954	3	at	at	ADP
ftr-405	954	4	352	352	NUM
ftr-405	954	5	.	.	PUNCT
ftr-405	954	6	229	229	NUM
ftr-405	954	7	.	.	PUNCT
ftr-405	955	1	i	i	PRON
ftr-405	955	2	d.	d.	PROPN
ftr-405	955	3	at	at	ADP
ftr-405	955	4	352	352	NUM
ftr-405	955	5	.	.	PUNCT
ftr-405	955	6	230	230	NUM
ftr-405	955	7	.	.	PUNCT
ftr-405	956	1	breedlove	breedlove	NOUN
ftr-405	956	2	v.	v.	ADP
ftr-405	956	3	suttles	suttle	NOUN
ftr-405	956	4	,	,	PUNCT
ftr-405	956	5	302	302	NUM
ftr-405	956	6	u.s	u.s	PROPN
ftr-405	956	7	.	.	PROPN
ftr-405	956	8	277	277	NUM
ftr-405	956	9	(	(	PUNCT
ftr-405	956	10	1937	1937	NUM
ftr-405	956	11	)	)	PUNCT
ftr-405	956	12	,	,	PUNCT
ftr-405	956	13	overruled	overrule	VERB
ftr-405	956	14	by	by	ADP
ftr-405	956	15	harper	harper	PROPN
ftr-405	956	16	v.	v.	PROPN
ftr-405	956	17	virginia	virginia	PROPN
ftr-405	956	18	state	state	PROPN
ftr-405	956	19	bd	bd	PROPN
ftr-405	956	20	.	.	PROPN
ftr-405	956	21	of	of	ADP
ftr-405	956	22	elections	election	NOUN
ftr-405	956	23	,	,	PUNCT
ftr-405	956	24	383	383	NUM
ftr-405	956	25	u.s	u.s	PROPN
ftr-405	956	26	.	.	PROPN
ftr-405	956	27	663	663	NUM
ftr-405	956	28	(	(	PUNCT
ftr-405	956	29	1966	1966	NUM
ftr-405	956	30	)	)	PUNCT
ftr-405	956	31	.	.	PUNCT
ftr-405	957	1	231	231	NUM
ftr-405	957	2	.	.	PUNCT
ftr-405	958	1	a	a	DET
ftr-405	958	2	poll	poll	ADJ
ftr-405	958	3	tax	tax	NOUN
ftr-405	958	4	is	be	AUX
ftr-405	958	5	a	a	DET
ftr-405	958	6	capitation	capitation	NOUN
ftr-405	958	7	tax	tax	NOUN
ftr-405	958	8	.	.	PUNCT
ftr-405	959	1	westin	westin	PROPN
ftr-405	959	2	,	,	PUNCT
ftr-405	959	3	supra	supra	PROPN
ftr-405	959	4	note	note	PROPN
ftr-405	959	5	81	81	NUM
ftr-405	959	6	,	,	PUNCT
ftr-405	959	7	at	at	ADP
ftr-405	959	8	529	529	NUM
ftr-405	959	9	.	.	PUNCT
ftr-405	960	1	232	232	NUM
ftr-405	960	2	.	.	PUNCT
ftr-405	960	3	breedlove	breedlove	PROPN
ftr-405	961	1	,	,	PUNCT
ftr-405	961	2	supra	supra	PROPN
ftr-405	961	3	note	note	NOUN
ftr-405	961	4	230	230	NUM
ftr-405	961	5	,	,	PUNCT
ftr-405	961	6	at	at	ADP
ftr-405	961	7	282	282	NUM
ftr-405	961	8	.	.	PUNCT
ftr-405	962	1	the	the	DET
ftr-405	962	2	decision	decision	NOUN
ftr-405	962	3	precedes	precede	VERB
ftr-405	962	4	most	most	ADJ
ftr-405	962	5	of	of	ADP
ftr-405	962	6	the	the	DET
ftr-405	962	7	racial	racial	ADJ
ftr-405	962	8	discrimination	discrimination	NOUN
ftr-405	962	9	cases	case	NOUN
ftr-405	962	10	and	and	CCONJ
ftr-405	962	11	includes	include	VERB
ftr-405	962	12	language	language	NOUN
ftr-405	962	13	that	that	PRON
ftr-405	962	14	later	later	ADJ
ftr-405	962	15	decisions	decision	NOUN
ftr-405	962	16	would	would	AUX
ftr-405	962	17	eschew	eschew	VERB
ftr-405	962	18	:	:	PUNCT
ftr-405	962	19	“	"	PUNCT
ftr-405	962	20	[	[	X
ftr-405	962	21	i]n	i]n	PRON
ftr-405	962	22	view	view	NOUN
ftr-405	962	23	of	of	ADP
ftr-405	962	24	burdens	burden	NOUN
ftr-405	962	25	necessarily	necessarily	ADV
ftr-405	962	26	borne	bear	VERB
ftr-405	962	27	by	by	ADP
ftr-405	962	28	them	they	PRON
ftr-405	963	1	[	[	X
ftr-405	963	2	men	man	NOUN
ftr-405	963	3	]	]	PUNCT
ftr-405	963	4	for	for	ADP
ftr-405	963	5	the	the	DET
ftr-405	963	6	preservation	preservation	NOUN
ftr-405	963	7	of	of	ADP
ftr-405	963	8	the	the	DET
ftr-405	963	9	race	race	NOUN
ftr-405	963	10	,	,	PUNCT
ftr-405	963	11	.	.	PUNCT
ftr-405	963	12	.	.	PUNCT
ftr-405	963	13	.	.	PUNCT
ftr-405	963	14	.	.	PUNCT
ftr-405	963	15	”	"	PUNCT
ftr-405	964	1	i	i	PRON
ftr-405	964	2	d.	d.	VERB
ftr-405	964	3	the	the	DET
ftr-405	964	4	term	term	NOUN
ftr-405	964	5	“	"	PUNCT
ftr-405	964	6	race	race	NOUN
ftr-405	964	7	”	"	PUNCT
ftr-405	964	8	in	in	ADP
ftr-405	964	9	the	the	DET
ftr-405	964	10	decision	decision	NOUN
ftr-405	964	11	is	be	AUX
ftr-405	964	12	probably	probably	ADV
ftr-405	964	13	racially	racially	ADV
ftr-405	964	14	neutral	neutral	ADJ
ftr-405	964	15	as	as	ADP
ftr-405	964	16	referring	refer	VERB
ftr-405	964	17	to	to	ADP
ftr-405	964	18	human	human	ADJ
ftr-405	964	19	race	race	NOUN
ftr-405	964	20	,	,	PUNCT
ftr-405	964	21	although	although	SCONJ
ftr-405	964	22	the	the	DET
ftr-405	964	23	appellant	appellant	NOUN
ftr-405	964	24	is	be	AUX
ftr-405	964	25	:	:	PUNCT
ftr-405	964	26	“	"	PUNCT
ftr-405	964	27	a	a	DET
ftr-405	964	28	white	white	ADJ
ftr-405	964	29	male	male	ADJ
ftr-405	964	30	citizen	citizen	NOUN
ftr-405	964	31	28	28	NUM
ftr-405	964	32	years	year	NOUN
ftr-405	964	33	old	old	ADJ
ftr-405	964	34	.	.	PUNCT
ftr-405	964	35	”	"	PUNCT
ftr-405	965	1	i	i	PRON
ftr-405	965	2	d.	d.	PROPN
ftr-405	965	3	at	at	ADP
ftr-405	965	4	280	280	NUM
ftr-405	965	5	.	.	NOUN
ftr-405	965	6	233	233	NUM
ftr-405	965	7	.	.	PUNCT
ftr-405	966	1	u.s	u.s	PROPN
ftr-405	966	2	.	.	PROPN
ftr-405	966	3	constitution	constitution	PROPN
ftr-405	966	4	,	,	PUNCT
ftr-405	966	5	amend	amend	PROPN
ftr-405	966	6	.	.	PROPN
ftr-405	966	7	19	19	NUM
ftr-405	966	8	,	,	PUNCT
ftr-405	966	9	enacted	enact	VERB
ftr-405	966	10	in	in	ADP
ftr-405	966	11	1920	1920	NUM
ftr-405	966	12	,	,	PUNCT
ftr-405	966	13	guarantees	guarantee	VERB
ftr-405	966	14	the	the	DET
ftr-405	966	15	right	right	NOUN
ftr-405	966	16	to	to	PART
ftr-405	966	17	vote	vote	VERB
ftr-405	966	18	without	without	ADP
ftr-405	966	19	regard	regard	NOUN
ftr-405	966	20	to	to	ADP
ftr-405	966	21	sex	sex	NOUN
ftr-405	966	22	.	.	PUNCT
ftr-405	967	1	234	234	NUM
ftr-405	967	2	.	.	PUNCT
ftr-405	967	3	breedlove	breedlove	PROPN
ftr-405	967	4	,	,	PUNCT
ftr-405	967	5	supra	supra	PROPN
ftr-405	967	6	note	note	NOUN
ftr-405	967	7	230	230	NUM
ftr-405	967	8	,	,	PUNCT
ftr-405	967	9	302	302	NUM
ftr-405	967	10	u.s	u.s	PROPN
ftr-405	967	11	.	.	PROPN
ftr-405	967	12	at	at	ADP
ftr-405	967	13	284	284	NUM
ftr-405	967	14	.	.	PUNCT
ftr-405	968	1	with	with	ADP
ftr-405	968	2	three	three	NUM
ftr-405	968	3	justices	justice	NOUN
ftr-405	968	4	dissenting	dissent	VERB
ftr-405	968	5	,	,	PUNCT
ftr-405	968	6	the	the	DET
ftr-405	968	7	supreme	supreme	PROPN
ftr-405	968	8	court	court	PROPN
ftr-405	968	9	expressly	expressly	ADV
ftr-405	968	10	upheld	uphold	VERB
ftr-405	968	11	sex	sex	NOUN
ftr-405	968	12	-	-	PUNCT
ftr-405	968	13	based	base	VERB
ftr-405	968	14	tax	tax	NOUN
ftr-405	968	15	discrimination	discrimination	NOUN
ftr-405	968	16	at	at	ADP
ftr-405	968	17	the	the	DET
ftr-405	968	18	state	state	NOUN
ftr-405	968	19	level	level	NOUN
ftr-405	968	20	against	against	ADP
ftr-405	968	21	an	an	DET
ftr-405	968	22	equal	equal	ADJ
ftr-405	968	23	protection	protection	NOUN
ftr-405	968	24	argument	argument	NOUN
ftr-405	968	25	in	in	ADP
ftr-405	968	26	kahn	kahn	PROPN
ftr-405	968	27	v.	v.	PROPN
ftr-405	968	28	shevin	shevin	PROPN
ftr-405	968	29	.	.	PUNCT
ftr-405	969	1	in	in	ADP
ftr-405	969	2	that	that	DET
ftr-405	969	3	case	case	NOUN
ftr-405	969	4	,	,	PUNCT
ftr-405	969	5	a	a	DET
ftr-405	969	6	widower	widower	NOUN
ftr-405	969	7	unsuccessfully227	unsuccessfully227	PROPN
ftr-405	969	8	challenged	challenge	VERB
ftr-405	969	9	florida	florida	PROPN
ftr-405	969	10	’s	’s	PART
ftr-405	969	11	property	property	NOUN
ftr-405	969	12	tax	tax	NOUN
ftr-405	969	13	exemption	exemption	NOUN
ftr-405	969	14	for	for	ADP
ftr-405	969	15	widows	widow	NOUN
ftr-405	969	16	,	,	PUNCT
ftr-405	969	17	which	which	PRON
ftr-405	969	18	did	do	AUX
ftr-405	969	19	not	not	PART
ftr-405	969	20	apply	apply	VERB
ftr-405	969	21	to	to	ADP
ftr-405	969	22	widowers	widower	NOUN
ftr-405	969	23	.	.	PUNCT
ftr-405	970	1	the	the	DET
ftr-405	970	2	court	court	NOUN
ftr-405	970	3	found	find	VERB
ftr-405	970	4	that	that	SCONJ
ftr-405	970	5	the	the	DET
ftr-405	970	6	disparity	disparity	NOUN
ftr-405	970	7	between	between	ADP
ftr-405	970	8	women	woman	NOUN
ftr-405	970	9	’s	’s	PART
ftr-405	970	10	and228	and228	PROPN
ftr-405	970	11	men	man	NOUN
ftr-405	970	12	’s	’s	PART
ftr-405	970	13	incomes	income	NOUN
ftr-405	970	14	provided	provide	VERB
ftr-405	970	15	a	a	DET
ftr-405	970	16	rational	rational	ADJ
ftr-405	970	17	basis	basis	NOUN
ftr-405	970	18	for	for	ADP
ftr-405	970	19	the	the	DET
ftr-405	970	20	state	state	NOUN
ftr-405	970	21	distinguishing	distinguish	VERB
ftr-405	970	22	between	between	ADP
ftr-405	970	23	the	the	DET
ftr-405	970	24	two	two	NUM
ftr-405	970	25	and	and	CCONJ
ftr-405	970	26	providing	provide	VERB
ftr-405	970	27	for	for	ADP
ftr-405	970	28	a	a	DET
ftr-405	970	29	discriminatory	discriminatory	ADJ
ftr-405	970	30	benefit	benefit	NOUN
ftr-405	970	31	for	for	ADP
ftr-405	970	32	the	the	DET
ftr-405	970	33	class	class	NOUN
ftr-405	970	34	of	of	ADP
ftr-405	970	35	widows	widow	NOUN
ftr-405	970	36	in	in	ADP
ftr-405	970	37	order	order	NOUN
ftr-405	970	38	to	to	PART
ftr-405	970	39	reduce	reduce	VERB
ftr-405	970	40	“	"	PUNCT
ftr-405	970	41	the	the	DET
ftr-405	970	42	disparity	disparity	NOUN
ftr-405	970	43	between	between	ADP
ftr-405	970	44	the	the	DET
ftr-405	970	45	economic	economic	ADJ
ftr-405	970	46	capabilities	capability	NOUN
ftr-405	970	47	of	of	ADP
ftr-405	970	48	a	a	DET
ftr-405	970	49	man	man	NOUN
ftr-405	970	50	and	and	CCONJ
ftr-405	970	51	a	a	DET
ftr-405	970	52	woman	woman	NOUN
ftr-405	970	53	.	.	PUNCT
ftr-405	970	54	”	"	PUNCT
ftr-405	971	1	in	in	ADP
ftr-405	971	2	an	an	DET
ftr-405	971	3	earlier	early	ADJ
ftr-405	971	4	decision	decision	NOUN
ftr-405	971	5	,	,	PUNCT
ftr-405	971	6	the	the	DET
ftr-405	971	7	court	court	NOUN
ftr-405	971	8	similarly	similarly	ADV
ftr-405	971	9	upheld	uphold	VERB
ftr-405	971	10	that	that	SCONJ
ftr-405	971	11	a229	a229	PROPN
ftr-405	971	12	2	2	NUM
ftr-405	971	13	3	3	NUM
ftr-405	971	14	0	0	NUM
ftr-405	971	15	georgia	georgia	PROPN
ftr-405	971	16	poll	poll	NOUN
ftr-405	971	17	tax	tax	NOUN
ftr-405	971	18	exemption	exemption	NOUN
ftr-405	971	19	for	for	ADP
ftr-405	971	20	women	woman	NOUN
ftr-405	971	21	,	,	PUNCT
ftr-405	971	22	who	who	PRON
ftr-405	971	23	do	do	AUX
ftr-405	971	24	not	not	PART
ftr-405	971	25	vote	vote	VERB
ftr-405	971	26	,	,	PUNCT
ftr-405	971	27	against	against	ADP
ftr-405	971	28	an	an	DET
ftr-405	971	29	equal231	equal231	PROPN
ftr-405	971	30	protection	protection	NOUN
ftr-405	971	31	challenge	challenge	NOUN
ftr-405	971	32	.	.	PUNCT
ftr-405	972	1	the	the	DET
ftr-405	972	2	court	court	NOUN
ftr-405	972	3	viewed	view	VERB
ftr-405	972	4	the	the	DET
ftr-405	972	5	poll	poll	ADJ
ftr-405	972	6	tax	tax	NOUN
ftr-405	972	7	exemption	exemption	NOUN
ftr-405	972	8	as	as	ADP
ftr-405	972	9	rationally	rationally	ADV
ftr-405	972	10	related	relate	VERB
ftr-405	972	11	to	to	ADP
ftr-405	972	12	statutory	statutory	ADJ
ftr-405	972	13	economic	economic	ADJ
ftr-405	972	14	responsibilities	responsibility	NOUN
ftr-405	972	15	because	because	SCONJ
ftr-405	972	16	,	,	PUNCT
ftr-405	972	17	under	under	ADP
ftr-405	972	18	georgia	georgia	PROPN
ftr-405	972	19	law	law	NOUN
ftr-405	972	20	,	,	PUNCT
ftr-405	972	21	men	man	NOUN
ftr-405	972	22	were	be	AUX
ftr-405	972	23	financially	financially	ADV
ftr-405	972	24	responsible	responsible	ADJ
ftr-405	972	25	for	for	ADP
ftr-405	972	26	the	the	DET
ftr-405	972	27	family	family	NOUN
ftr-405	972	28	,	,	PUNCT
ftr-405	972	29	and	and	CCONJ
ftr-405	972	30	thus	thus	ADV
ftr-405	972	31	would	would	AUX
ftr-405	972	32	bear	bear	VERB
ftr-405	972	33	the	the	DET
ftr-405	972	34	burden	burden	NOUN
ftr-405	972	35	of	of	ADP
ftr-405	972	36	a	a	DET
ftr-405	972	37	poll	poll	ADJ
ftr-405	972	38	tax	tax	NOUN
ftr-405	972	39	on	on	ADP
ftr-405	972	40	both	both	CCONJ
ftr-405	972	41	the	the	DET
ftr-405	972	42	wife	wife	NOUN
ftr-405	972	43	and	and	CCONJ
ftr-405	972	44	the	the	DET
ftr-405	972	45	children	child	NOUN
ftr-405	972	46	.	.	PUNCT
ftr-405	973	1	the	the	DET
ftr-405	973	2	appellant	appellant	ADJ
ftr-405	973	3	did232	did232	PROPN
ftr-405	973	4	not	not	PART
ftr-405	973	5	raise	raise	VERB
ftr-405	973	6	,	,	PUNCT
ftr-405	973	7	nor	nor	CCONJ
ftr-405	973	8	did	do	VERB
ftr-405	973	9	the	the	DET
ftr-405	973	10	court	court	NOUN
ftr-405	973	11	address	address	NOUN
ftr-405	973	12	on	on	ADP
ftr-405	973	13	its	its	PRON
ftr-405	973	14	own	own	ADJ
ftr-405	973	15	,	,	PUNCT
ftr-405	973	16	the	the	DET
ftr-405	973	17	issue	issue	NOUN
ftr-405	973	18	of	of	ADP
ftr-405	973	19	whether	whether	SCONJ
ftr-405	973	20	the	the	DET
ftr-405	973	21	tax	tax	NOUN
ftr-405	973	22	exemption	exemption	NOUN
ftr-405	973	23	might	might	AUX
ftr-405	973	24	discourage	discourage	VERB
ftr-405	973	25	women	woman	NOUN
ftr-405	973	26	from	from	ADP
ftr-405	973	27	exercising	exercise	VERB
ftr-405	973	28	their	their	PRON
ftr-405	973	29	recently	recently	ADV
ftr-405	973	30	acquired	acquire	VERB
ftr-405	973	31	franchise	franchise	NOUN
ftr-405	973	32	in	in	ADP
ftr-405	973	33	order	order	NOUN
ftr-405	973	34	to	to	PART
ftr-405	973	35	avoid	avoid	VERB
ftr-405	973	36	the	the	DET
ftr-405	973	37	tax	tax	NOUN
ftr-405	973	38	.	.	PUNCT
ftr-405	974	1	the	the	DET
ftr-405	974	2	court	court	NOUN
ftr-405	974	3	did	do	AUX
ftr-405	974	4	emphasize	emphasize	VERB
ftr-405	974	5	that	that	SCONJ
ftr-405	974	6	,	,	PUNCT
ftr-405	974	7	in	in	ADP
ftr-405	974	8	the233	the233	ADJ
ftr-405	974	9	case	case	NOUN
ftr-405	974	10	at	at	ADP
ftr-405	974	11	hand	hand	NOUN
ftr-405	974	12	,	,	PUNCT
ftr-405	974	13	the	the	DET
ftr-405	974	14	poll	poll	NOUN
ftr-405	974	15	tax	tax	NOUN
ftr-405	974	16	was	be	AUX
ftr-405	974	17	not	not	PART
ftr-405	974	18	a	a	DET
ftr-405	974	19	disguise	disguise	NOUN
ftr-405	974	20	in	in	ADP
ftr-405	974	21	order	order	NOUN
ftr-405	974	22	to	to	PART
ftr-405	974	23	deny	deny	VERB
ftr-405	974	24	men	man	NOUN
ftr-405	974	25	the	the	DET
ftr-405	974	26	right	right	NOUN
ftr-405	974	27	to	to	PART
ftr-405	974	28	vote	vote	VERB
ftr-405	974	29	,	,	PUNCT
ftr-405	974	30	by	by	ADP
ftr-405	974	31	making	make	VERB
ftr-405	974	32	payment	payment	NOUN
ftr-405	974	33	of	of	ADP
ftr-405	974	34	the	the	DET
ftr-405	974	35	tax	tax	NOUN
ftr-405	974	36	a	a	DET
ftr-405	974	37	condition	condition	NOUN
ftr-405	974	38	to	to	ADP
ftr-405	974	39	voting	vote	VERB
ftr-405	974	40	registration.234	registration.234	NOUN
ftr-405	974	41	despite	despite	SCONJ
ftr-405	974	42	taxpayers	taxpayer	NOUN
ftr-405	974	43	’	’	PART
ftr-405	974	44	failures	failure	NOUN
ftr-405	974	45	to	to	PART
ftr-405	974	46	persuade	persuade	VERB
ftr-405	974	47	the	the	DET
ftr-405	974	48	supreme	supreme	PROPN
ftr-405	974	49	court	court	PROPN
ftr-405	974	50	to	to	PART
ftr-405	974	51	invalidate	invalidate	VERB
ftr-405	974	52	statutes	statute	NOUN
ftr-405	974	53	in	in	ADP
ftr-405	974	54	several	several	ADJ
ftr-405	974	55	sex	sex	NOUN
ftr-405	974	56	discrimination	discrimination	NOUN
ftr-405	974	57	cases	case	NOUN
ftr-405	974	58	,	,	PUNCT
ftr-405	974	59	there	there	PRON
ftr-405	974	60	is	be	VERB
ftr-405	974	61	a	a	DET
ftr-405	974	62	line	line	NOUN
ftr-405	974	63	of	of	ADP
ftr-405	974	64	supreme	supreme	PROPN
ftr-405	974	65	court	court	PROPN
ftr-405	974	66	decisions	decision	NOUN
ftr-405	974	67	prohibiting	prohibit	VERB
ftr-405	974	68	states	state	NOUN
ftr-405	974	69	from	from	ADP
ftr-405	974	70	discriminating	discriminate	VERB
ftr-405	974	71	among	among	ADP
ftr-405	974	72	classes	class	NOUN
ftr-405	974	73	of	of	ADP
ftr-405	974	74	taxpayers	taxpayer	NOUN
ftr-405	974	75	.	.	PUNCT
ftr-405	975	1	the	the	DET
ftr-405	975	2	bulk	bulk	NOUN
ftr-405	975	3	of	of	ADP
ftr-405	975	4	taxpayer	taxpayer	NOUN
ftr-405	975	5	successes	success	NOUN
ftr-405	975	6	in	in	ADP
ftr-405	975	7	those	those	DET
ftr-405	975	8	cases	case	NOUN
ftr-405	975	9	involved	involve	VERB
ftr-405	975	10	classifications	classification	NOUN
ftr-405	975	11	that	that	PRON
ftr-405	975	12	discriminate	discriminate	VERB
ftr-405	975	13	against	against	ADP
ftr-405	975	14	non	non	ADJ
ftr-405	975	15	-	-	ADJ
ftr-405	975	16	resident	resident	ADJ
ftr-405	975	17	taxpayers	taxpayer	NOUN
ftr-405	975	18	.	.	PUNCT
ftr-405	976	1	yet	yet	ADV
ftr-405	976	2	,	,	PUNCT
ftr-405	976	3	there	there	PRON
ftr-405	976	4	are	be	VERB
ftr-405	976	5	293	293	NUM
ftr-405	976	6	horizontal	horizontal	ADJ
ftr-405	976	7	and	and	CCONJ
ftr-405	976	8	vertical	vertical	ADJ
ftr-405	976	9	equity	equity	NOUN
ftr-405	976	10	in	in	ADP
ftr-405	976	11	taxation	taxation	NOUN
ftr-405	977	1	[	[	X
ftr-405	977	2	vol.7:5	vol.7:5	NOUN
ftr-405	977	3	235	235	NUM
ftr-405	977	4	.	.	PUNCT
ftr-405	977	5	hoeper	hoeper	PROPN
ftr-405	977	6	v.	v.	ADP
ftr-405	977	7	tax	tax	NOUN
ftr-405	977	8	comm	comm	NOUN
ftr-405	977	9	.	.	PUNCT
ftr-405	978	1	of	of	ADP
ftr-405	978	2	wisconsin	wisconsin	PROPN
ftr-405	978	3	,	,	PUNCT
ftr-405	978	4	284	284	NUM
ftr-405	978	5	u.s	u.s	PROPN
ftr-405	978	6	.	.	PROPN
ftr-405	978	7	206	206	NUM
ftr-405	978	8	,	,	PUNCT
ftr-405	978	9	(	(	PUNCT
ftr-405	978	10	1931	1931	NUM
ftr-405	978	11	)	)	PUNCT
ftr-405	978	12	.	.	PUNCT
ftr-405	979	1	supra	supra	PROPN
ftr-405	979	2	note	note	PROPN
ftr-405	979	3	225	225	NUM
ftr-405	979	4	.	.	PUNCT
ftr-405	979	5	236	236	NUM
ftr-405	979	6	.	.	PUNCT
ftr-405	980	1	davis	davis	PROPN
ftr-405	980	2	v.	v.	PROPN
ftr-405	980	3	michigan	michigan	PROPN
ftr-405	980	4	dep’t	dep’t	PROPN
ftr-405	980	5	of	of	ADP
ftr-405	980	6	treasury	treasury	PROPN
ftr-405	980	7	,	,	PUNCT
ftr-405	980	8	489	489	NUM
ftr-405	980	9	u.s	u.s	PROPN
ftr-405	980	10	.	.	PROPN
ftr-405	980	11	803	803	NUM
ftr-405	980	12	,	,	PUNCT
ftr-405	980	13	817	817	NUM
ftr-405	980	14	(	(	PUNCT
ftr-405	980	15	1989	1989	NUM
ftr-405	980	16	)	)	PUNCT
ftr-405	980	17	(	(	PUNCT
ftr-405	980	18	holding	hold	VERB
ftr-405	980	19	,	,	PUNCT
ftr-405	980	20	on	on	ADP
ftr-405	980	21	statutory	statutory	ADJ
ftr-405	980	22	not	not	PART
ftr-405	980	23	equal	equal	ADJ
ftr-405	980	24	protection	protection	NOUN
ftr-405	980	25	grounds	ground	NOUN
ftr-405	980	26	,	,	PUNCT
ftr-405	980	27	that	that	SCONJ
ftr-405	980	28	a	a	DET
ftr-405	980	29	state	state	NOUN
ftr-405	980	30	may	may	AUX
ftr-405	980	31	not	not	PART
ftr-405	980	32	tax	tax	VERB
ftr-405	980	33	retired	retire	VERB
ftr-405	980	34	federal	federal	ADJ
ftr-405	980	35	employees	employee	NOUN
ftr-405	980	36	’	’	PART
ftr-405	980	37	pensions	pension	NOUN
ftr-405	980	38	while	while	SCONJ
ftr-405	980	39	exempting	exempt	VERB
ftr-405	980	40	the	the	DET
ftr-405	980	41	retired	retired	ADJ
ftr-405	980	42	state	state	NOUN
ftr-405	980	43	employees	employee	NOUN
ftr-405	980	44	’	’	PART
ftr-405	980	45	pensions	pension	NOUN
ftr-405	980	46	)	)	PUNCT
ftr-405	980	47	.	.	PUNCT
ftr-405	981	1	237	237	NUM
ftr-405	981	2	.	.	PUNCT
ftr-405	982	1	488	488	NUM
ftr-405	982	2	u.s	u.s	PROPN
ftr-405	982	3	.	.	PROPN
ftr-405	982	4	336	336	NUM
ftr-405	982	5	,	,	PUNCT
ftr-405	982	6	345	345	NUM
ftr-405	982	7	(	(	PUNCT
ftr-405	982	8	1989	1989	NUM
ftr-405	982	9	)	)	PUNCT
ftr-405	982	10	.	.	PUNCT
ftr-405	983	1	compare	compare	VERB
ftr-405	983	2	the	the	DET
ftr-405	983	3	german	german	ADJ
ftr-405	983	4	constitutional	constitutional	ADJ
ftr-405	983	5	court	court	NOUN
ftr-405	983	6	ruling	rule	VERB
ftr-405	983	7	the	the	DET
ftr-405	983	8	wealth	wealth	NOUN
ftr-405	983	9	tax	tax	NOUN
ftr-405	983	10	unconstitutional	unconstitutional	ADJ
ftr-405	983	11	because	because	SCONJ
ftr-405	983	12	the	the	DET
ftr-405	983	13	valuation	valuation	NOUN
ftr-405	983	14	of	of	ADP
ftr-405	983	15	real	real	ADJ
ftr-405	983	16	property	property	NOUN
ftr-405	983	17	failed	fail	VERB
ftr-405	983	18	to	to	PART
ftr-405	983	19	adjust	adjust	VERB
ftr-405	983	20	for	for	ADP
ftr-405	983	21	current	current	ADJ
ftr-405	983	22	market	market	NOUN
ftr-405	983	23	values	value	NOUN
ftr-405	983	24	,	,	PUNCT
ftr-405	983	25	bverge	bverge	NOUN
ftr-405	983	26	93	93	NUM
ftr-405	983	27	,	,	PUNCT
ftr-405	983	28	121	121	NUM
ftr-405	983	29	,	,	PUNCT
ftr-405	983	30	supra	supra	PROPN
ftr-405	983	31	note	note	PROPN
ftr-405	983	32	28	28	NUM
ftr-405	983	33	,	,	PUNCT
ftr-405	983	34	discussed	discuss	VERB
ftr-405	983	35	infra	infra	NOUN
ftr-405	983	36	in	in	ADP
ftr-405	983	37	part	part	NOUN
ftr-405	983	38	iv	iv	NUM
ftr-405	983	39	e.	e.	PROPN
ftr-405	983	40	238	238	NUM
ftr-405	983	41	.	.	PUNCT
ftr-405	984	1	i	i	PRON
ftr-405	984	2	d.	d.	PROPN
ftr-405	984	3	at	at	ADP
ftr-405	984	4	342	342	NUM
ftr-405	984	5	-	-	SYM
ftr-405	984	6	343	343	NUM
ftr-405	984	7	.	.	PUNCT
ftr-405	984	8	239	239	NUM
ftr-405	984	9	.	.	PUNCT
ftr-405	985	1	proposition	proposition	NOUN
ftr-405	985	2	13	13	NUM
ftr-405	985	3	was	be	AUX
ftr-405	985	4	a	a	DET
ftr-405	985	5	voter	voter	NOUN
ftr-405	985	6	initiative	initiative	NOUN
ftr-405	985	7	that	that	PRON
ftr-405	985	8	added	add	VERB
ftr-405	985	9	article	article	NOUN
ftr-405	985	10	xiiia	xiiia	VERB
ftr-405	985	11	to	to	ADP
ftr-405	985	12	the	the	DET
ftr-405	985	13	california	california	PROPN
ftr-405	985	14	constitution	constitution	NOUN
ftr-405	985	15	in	in	ADP
ftr-405	985	16	1978	1978	NUM
ftr-405	985	17	.	.	PUNCT
ftr-405	986	1	article	article	NOUN
ftr-405	986	2	xiiia	xiiia	VERB
ftr-405	986	3	limits	limit	VERB
ftr-405	986	4	ad	ad	NOUN
ftr-405	986	5	valorem	valorem	VERB
ftr-405	986	6	taxes	taxis	NOUN
ftr-405	986	7	to	to	ADP
ftr-405	986	8	1	1	NUM
ftr-405	986	9	%	%	NOUN
ftr-405	986	10	of	of	ADP
ftr-405	986	11	the	the	DET
ftr-405	986	12	cash	cash	NOUN
ftr-405	986	13	value	value	NOUN
ftr-405	986	14	of	of	ADP
ftr-405	986	15	the	the	DET
ftr-405	986	16	real	real	ADJ
ftr-405	986	17	property	property	NOUN
ftr-405	986	18	as	as	SCONJ
ftr-405	986	19	fixed	fix	VERB
ftr-405	986	20	in	in	ADP
ftr-405	986	21	the	the	DET
ftr-405	986	22	1975	1975	NUM
ftr-405	986	23	-	-	SYM
ftr-405	986	24	1976	1976	NUM
ftr-405	986	25	assessment	assessment	NOUN
ftr-405	986	26	,	,	PUNCT
ftr-405	986	27	subject	subject	ADJ
ftr-405	986	28	to	to	ADP
ftr-405	986	29	annual	annual	ADJ
ftr-405	986	30	increase	increase	NOUN
ftr-405	986	31	no	no	ADV
ftr-405	986	32	greater	great	ADJ
ftr-405	986	33	than	than	ADP
ftr-405	986	34	2	2	NUM
ftr-405	986	35	%	%	NOUN
ftr-405	986	36	per	per	ADP
ftr-405	986	37	year	year	NOUN
ftr-405	986	38	.	.	PUNCT
ftr-405	987	1	following	follow	VERB
ftr-405	987	2	a	a	DET
ftr-405	987	3	non	non	ADJ
ftr-405	987	4	-	-	ADJ
ftr-405	987	5	exempt	exempt	ADJ
ftr-405	987	6	transfer	transfer	NOUN
ftr-405	987	7	,	,	PUNCT
ftr-405	987	8	such	such	ADJ
ftr-405	987	9	as	as	ADP
ftr-405	987	10	a	a	DET
ftr-405	987	11	gift	gift	NOUN
ftr-405	987	12	from	from	ADP
ftr-405	987	13	parent	parent	NOUN
ftr-405	987	14	to	to	ADP
ftr-405	987	15	child	child	NOUN
ftr-405	987	16	,	,	PUNCT
ftr-405	987	17	reassessment	reassessment	NOUN
ftr-405	987	18	to	to	ADP
ftr-405	987	19	current	current	ADJ
ftr-405	987	20	cash	cash	NOUN
ftr-405	987	21	value	value	NOUN
ftr-405	987	22	is	be	AUX
ftr-405	987	23	permissible	permissible	ADJ
ftr-405	987	24	.	.	PUNCT
ftr-405	988	1	article	article	NOUN
ftr-405	988	2	xiiia	xiiia	AUX
ftr-405	988	3	also	also	ADV
ftr-405	988	4	requires	require	VERB
ftr-405	988	5	a	a	DET
ftr-405	988	6	vote	vote	NOUN
ftr-405	988	7	of	of	ADP
ftr-405	988	8	the	the	DET
ftr-405	988	9	people	people	NOUN
ftr-405	988	10	to	to	PART
ftr-405	988	11	approve	approve	VERB
ftr-405	988	12	any	any	DET
ftr-405	988	13	statutory	statutory	ADJ
ftr-405	988	14	tax	tax	NOUN
ftr-405	988	15	increase	increase	NOUN
ftr-405	988	16	in	in	ADP
ftr-405	988	17	any	any	DET
ftr-405	988	18	california	california	PROPN
ftr-405	988	19	tax	tax	NOUN
ftr-405	988	20	.	.	PUNCT
ftr-405	989	1	240	240	NUM
ftr-405	989	2	.	.	PUNCT
ftr-405	990	1	nordlinger	nordlinger	PROPN
ftr-405	990	2	v.	v.	PROPN
ftr-405	990	3	hahn	hahn	PROPN
ftr-405	990	4	,	,	PUNCT
ftr-405	990	5	505	505	NUM
ftr-405	990	6	u.s	u.s	PROPN
ftr-405	990	7	.	.	PROPN
ftr-405	990	8	1	1	NUM
ftr-405	990	9	,	,	PUNCT
ftr-405	990	10	17	17	NUM
ftr-405	990	11	-	-	SYM
ftr-405	990	12	18	18	NUM
ftr-405	990	13	(	(	PUNCT
ftr-405	990	14	1992	1992	NUM
ftr-405	990	15	)	)	PUNCT
ftr-405	990	16	.	.	PUNCT
ftr-405	991	1	241	241	X
ftr-405	991	2	.	.	PUNCT
ftr-405	992	1	the	the	DET
ftr-405	992	2	court	court	NOUN
ftr-405	992	3	rejected	reject	VERB
ftr-405	992	4	any	any	DET
ftr-405	992	5	higher	high	ADJ
ftr-405	992	6	level	level	NOUN
ftr-405	992	7	of	of	ADP
ftr-405	992	8	scrutiny	scrutiny	NOUN
ftr-405	992	9	than	than	ADP
ftr-405	992	10	rational	rational	ADJ
ftr-405	992	11	basis	basis	NOUN
ftr-405	992	12	to	to	PART
ftr-405	992	13	support	support	VERB
ftr-405	992	14	the	the	DET
ftr-405	992	15	constitutional	constitutional	ADJ
ftr-405	992	16	provision	provision	NOUN
ftr-405	992	17	and	and	CCONJ
ftr-405	992	18	implementing	implement	VERB
ftr-405	992	19	statutes	statute	NOUN
ftr-405	992	20	.	.	PUNCT
ftr-405	993	1	i	i	PRON
ftr-405	993	2	d.	d.	PROPN
ftr-405	993	3	at	at	ADP
ftr-405	993	4	11	11	NUM
ftr-405	993	5	.	.	PUNCT
ftr-405	993	6	242	242	NUM
ftr-405	993	7	.	.	PUNCT
ftr-405	994	1	i	i	PRON
ftr-405	994	2	d.	d.	PROPN
ftr-405	994	3	the	the	DET
ftr-405	994	4	court	court	NOUN
ftr-405	994	5	did	do	AUX
ftr-405	994	6	not	not	PART
ftr-405	994	7	offer	offer	VERB
ftr-405	994	8	this	this	DET
ftr-405	994	9	latter	latter	ADJ
ftr-405	994	10	rational	rational	ADJ
ftr-405	994	11	in	in	ADP
ftr-405	994	12	allegheny	allegheny	PROPN
ftr-405	994	13	.	.	PUNCT
ftr-405	995	1	note	note	VERB
ftr-405	995	2	that	that	SCONJ
ftr-405	995	3	the	the	DET
ftr-405	995	4	property	property	NOUN
ftr-405	995	5	tax	tax	NOUN
ftr-405	995	6	increase	increase	NOUN
ftr-405	995	7	on	on	ADP
ftr-405	995	8	sale	sale	NOUN
ftr-405	995	9	should	should	AUX
ftr-405	995	10	adversely	adversely	ADV
ftr-405	995	11	affect	affect	VERB
ftr-405	995	12	the	the	DET
ftr-405	995	13	sale	sale	NOUN
ftr-405	995	14	price	price	NOUN
ftr-405	995	15	,	,	PUNCT
ftr-405	995	16	as	as	SCONJ
ftr-405	995	17	the	the	DET
ftr-405	995	18	buyer	buyer	NOUN
ftr-405	995	19	will	will	AUX
ftr-405	995	20	have	have	VERB
ftr-405	995	21	to	to	PART
ftr-405	995	22	pay	pay	VERB
ftr-405	995	23	a	a	DET
ftr-405	995	24	comparatively	comparatively	ADV
ftr-405	995	25	high	high	ADJ
ftr-405	995	26	tax	tax	NOUN
ftr-405	995	27	.	.	PUNCT
ftr-405	996	1	moreover	moreover	ADV
ftr-405	996	2	,	,	PUNCT
ftr-405	996	3	the	the	DET
ftr-405	996	4	limit	limit	NOUN
ftr-405	996	5	on	on	ADP
ftr-405	996	6	assessment	assessment	NOUN
ftr-405	996	7	increases	increase	VERB
ftr-405	996	8	locks	lock	NOUN
ftr-405	996	9	existing	exist	VERB
ftr-405	996	10	owners	owner	NOUN
ftr-405	996	11	into	into	ADP
ftr-405	996	12	their	their	PRON
ftr-405	996	13	property	property	NOUN
ftr-405	996	14	,	,	PUNCT
ftr-405	996	15	as	as	ADP
ftr-405	996	16	moving	move	VERB
ftr-405	996	17	within	within	ADP
ftr-405	996	18	california	california	PROPN
ftr-405	996	19	is	be	AUX
ftr-405	996	20	likely	likely	ADJ
ftr-405	996	21	to	to	PART
ftr-405	996	22	cause	cause	VERB
ftr-405	996	23	them	they	PRON
ftr-405	996	24	to	to	PART
ftr-405	996	25	pay	pay	VERB
ftr-405	996	26	materially	materially	ADV
ftr-405	996	27	higher	high	ADJ
ftr-405	996	28	real	real	ADJ
ftr-405	996	29	estate	estate	NOUN
ftr-405	996	30	taxes	taxis	NOUN
ftr-405	996	31	.	.	PUNCT
ftr-405	997	1	several	several	ADJ
ftr-405	997	2	cases	case	NOUN
ftr-405	997	3	,	,	PUNCT
ftr-405	997	4	like	like	ADP
ftr-405	997	5	hoeper	hoeper	NOUN
ftr-405	997	6	,	,	PUNCT
ftr-405	997	7	in	in	ADP
ftr-405	997	8	which	which	DET
ftr-405	997	9	residence	residence	NOUN
ftr-405	997	10	is	be	AUX
ftr-405	997	11	not	not	PART
ftr-405	997	12	a	a	DET
ftr-405	997	13	factor	factor	NOUN
ftr-405	997	14	.	.	PUNCT
ftr-405	998	1	for235	for235	PROPN
ftr-405	998	2	236	236	NUM
ftr-405	998	3	example	example	NOUN
ftr-405	998	4	,	,	PUNCT
ftr-405	998	5	in	in	ADP
ftr-405	998	6	allegheny	allegheny	PROPN
ftr-405	998	7	pittsburgh	pittsburgh	PROPN
ftr-405	998	8	coal	coal	PROPN
ftr-405	998	9	co.	co.	PROPN
ftr-405	999	1	v.	v.	PROPN
ftr-405	999	2	county	county	PROPN
ftr-405	999	3	commission	commission	PROPN
ftr-405	999	4	of	of	ADP
ftr-405	999	5	webster	webster	PROPN
ftr-405	999	6	county	county	PROPN
ftr-405	999	7	,	,	PUNCT
ftr-405	999	8	west	west	PROPN
ftr-405	999	9	virginia	virginia	PROPN
ftr-405	999	10	,	,	PUNCT
ftr-405	999	11	the	the	DET
ftr-405	999	12	supreme	supreme	PROPN
ftr-405	999	13	court	court	PROPN
ftr-405	999	14	held	hold	VERB
ftr-405	999	15	that	that	SCONJ
ftr-405	999	16	the	the	DET
ftr-405	999	17	equal237	equal237	PROPN
ftr-405	999	18	protection	protection	NOUN
ftr-405	999	19	clause	clause	NOUN
ftr-405	999	20	required	require	VERB
ftr-405	999	21	that	that	SCONJ
ftr-405	999	22	the	the	DET
ftr-405	999	23	county	county	NOUN
ftr-405	999	24	assess	assess	VERB
ftr-405	999	25	property	property	NOUN
ftr-405	999	26	for	for	ADP
ftr-405	999	27	tax	tax	NOUN
ftr-405	999	28	purposes	purpose	NOUN
ftr-405	999	29	substantially	substantially	ADV
ftr-405	999	30	uniformly	uniformly	ADV
ftr-405	999	31	.	.	PUNCT
ftr-405	1000	1	while	while	SCONJ
ftr-405	1000	2	no	no	DET
ftr-405	1000	3	state	state	NOUN
ftr-405	1000	4	statute	statute	NOUN
ftr-405	1000	5	specifically	specifically	ADV
ftr-405	1000	6	authorized	authorize	VERB
ftr-405	1000	7	the	the	DET
ftr-405	1000	8	assessor	assessor	NOUN
ftr-405	1000	9	to	to	PART
ftr-405	1000	10	assess	assess	VERB
ftr-405	1000	11	recently	recently	ADV
ftr-405	1000	12	purchased	purchase	VERB
ftr-405	1000	13	properties	property	NOUN
ftr-405	1000	14	at	at	ADP
ftr-405	1000	15	their	their	PRON
ftr-405	1000	16	arms	arm	NOUN
ftr-405	1000	17	’	'	PUNCT
ftr-405	1000	18	length	length	NOUN
ftr-405	1000	19	sale	sale	NOUN
ftr-405	1000	20	price	price	NOUN
ftr-405	1000	21	,	,	PUNCT
ftr-405	1000	22	but	but	CCONJ
ftr-405	1000	23	not	not	PART
ftr-405	1000	24	increase	increase	VERB
ftr-405	1000	25	assessments	assessment	NOUN
ftr-405	1000	26	on	on	ADP
ftr-405	1000	27	other	other	ADJ
ftr-405	1000	28	properties	property	NOUN
ftr-405	1000	29	to	to	PART
ftr-405	1000	30	reflect	reflect	VERB
ftr-405	1000	31	current	current	ADJ
ftr-405	1000	32	market	market	NOUN
ftr-405	1000	33	values	value	NOUN
ftr-405	1000	34	,	,	PUNCT
ftr-405	1000	35	the	the	DET
ftr-405	1000	36	assessor	assessor	NOUN
ftr-405	1000	37	adopted	adopt	VERB
ftr-405	1000	38	that	that	DET
ftr-405	1000	39	practice	practice	NOUN
ftr-405	1000	40	.	.	PUNCT
ftr-405	1001	1	hence	hence	ADV
ftr-405	1001	2	taxes	taxis	NOUN
ftr-405	1001	3	remained	remain	VERB
ftr-405	1001	4	stable	stable	ADJ
ftr-405	1001	5	for	for	ADP
ftr-405	1001	6	properties	property	NOUN
ftr-405	1001	7	that	that	PRON
ftr-405	1001	8	did	do	AUX
ftr-405	1001	9	not	not	PART
ftr-405	1001	10	change	change	VERB
ftr-405	1001	11	ownership	ownership	NOUN
ftr-405	1001	12	and	and	CCONJ
ftr-405	1001	13	increased	increase	VERB
ftr-405	1001	14	for	for	ADP
ftr-405	1001	15	properties	property	NOUN
ftr-405	1001	16	that	that	PRON
ftr-405	1001	17	changed	change	VERB
ftr-405	1001	18	ownership	ownership	NOUN
ftr-405	1001	19	.	.	PUNCT
ftr-405	1002	1	this	this	DET
ftr-405	1002	2	practice	practice	NOUN
ftr-405	1002	3	created	create	VERB
ftr-405	1002	4	a	a	DET
ftr-405	1002	5	large	large	ADJ
ftr-405	1002	6	disparity	disparity	NOUN
ftr-405	1002	7	in	in	ADP
ftr-405	1002	8	relative	relative	ADJ
ftr-405	1002	9	tax	tax	NOUN
ftr-405	1002	10	burden	burden	NOUN
ftr-405	1002	11	of	of	ADP
ftr-405	1002	12	similar	similar	ADJ
ftr-405	1002	13	properties	property	NOUN
ftr-405	1002	14	in	in	ADP
ftr-405	1002	15	violation	violation	NOUN
ftr-405	1002	16	of	of	ADP
ftr-405	1002	17	equal	equal	ADJ
ftr-405	1002	18	protection.238	protection.238	PROPN
ftr-405	1002	19	later	later	ADV
ftr-405	1002	20	,	,	PUNCT
ftr-405	1002	21	when	when	SCONJ
ftr-405	1002	22	similar	similar	ADJ
ftr-405	1002	23	assessment	assessment	NOUN
ftr-405	1002	24	disparities	disparity	NOUN
ftr-405	1002	25	arose	arise	VERB
ftr-405	1002	26	from	from	ADP
ftr-405	1002	27	proposition	proposition	NOUN
ftr-405	1002	28	13	13	NUM
ftr-405	1002	29	in	in	ADP
ftr-405	1002	30	california	california	PROPN
ftr-405	1002	31	,	,	PUNCT
ftr-405	1002	32	the	the	DET
ftr-405	1002	33	court	court	NOUN
ftr-405	1002	34	upheld	uphold	VERB
ftr-405	1002	35	the	the	DET
ftr-405	1002	36	tax	tax	NOUN
ftr-405	1002	37	.	.	PUNCT
ftr-405	1003	1	the	the	DET
ftr-405	1003	2	court	court	NOUN
ftr-405	1003	3	distinguished	distinguish	VERB
ftr-405	1003	4	allegheny239	allegheny239	PROPN
ftr-405	1003	5	240	240	NUM
ftr-405	1003	6	determining	determine	VERB
ftr-405	1003	7	that	that	SCONJ
ftr-405	1003	8	the	the	DET
ftr-405	1003	9	proposition	proposition	NOUN
ftr-405	1003	10	13	13	NUM
ftr-405	1003	11	limitation	limitation	NOUN
ftr-405	1003	12	that	that	PRON
ftr-405	1003	13	created	create	VERB
ftr-405	1003	14	the	the	DET
ftr-405	1003	15	disparity	disparity	NOUN
ftr-405	1003	16	had	have	VERB
ftr-405	1003	17	the	the	DET
ftr-405	1003	18	rational	rational	ADJ
ftr-405	1003	19	purposes	purpose	NOUN
ftr-405	1003	20	of	of	ADP
ftr-405	1003	21	preserving	preserve	VERB
ftr-405	1003	22	neighborhood	neighborhood	NOUN
ftr-405	1003	23	stability	stability	NOUN
ftr-405	1003	24	and	and	CCONJ
ftr-405	1003	25	protecting241	protecting241	PRON
ftr-405	1003	26	existing	exist	VERB
ftr-405	1003	27	owners	owner	NOUN
ftr-405	1003	28	from	from	ADP
ftr-405	1003	29	rapid	rapid	ADJ
ftr-405	1003	30	increase	increase	NOUN
ftr-405	1003	31	in	in	ADP
ftr-405	1003	32	taxes	taxis	NOUN
ftr-405	1003	33	.	.	PUNCT
ftr-405	1004	1	a	a	DET
ftr-405	1004	2	new	new	ADJ
ftr-405	1004	3	owner	owner	NOUN
ftr-405	1004	4	did	do	AUX
ftr-405	1004	5	not	not	PART
ftr-405	1004	6	require	require	VERB
ftr-405	1004	7	that	that	SCONJ
ftr-405	1004	8	protection	protection	NOUN
ftr-405	1004	9	because	because	SCONJ
ftr-405	1004	10	the	the	DET
ftr-405	1004	11	new	new	ADJ
ftr-405	1004	12	owner	owner	NOUN
ftr-405	1004	13	could	could	AUX
ftr-405	1004	14	decide	decide	VERB
ftr-405	1004	15	not	not	PART
ftr-405	1004	16	to	to	PART
ftr-405	1004	17	buy	buy	VERB
ftr-405	1004	18	in	in	ADP
ftr-405	1004	19	light	light	NOUN
ftr-405	1004	20	of	of	ADP
ftr-405	1004	21	the	the	DET
ftr-405	1004	22	expected	expect	VERB
ftr-405	1004	23	increase	increase	NOUN
ftr-405	1004	24	in	in	ADP
ftr-405	1004	25	tax.242	tax.242	NOUN
ftr-405	1004	26	2006	2006	NUM
ftr-405	1004	27	]	]	PUNCT
ftr-405	1004	28	florida	florida	PROPN
ftr-405	1004	29	tax	tax	PROPN
ftr-405	1004	30	review	review	NOUN
ftr-405	1004	31	294	294	NUM
ftr-405	1004	32	243	243	NUM
ftr-405	1004	33	.	.	PUNCT
ftr-405	1005	1	carmichael	carmichael	PROPN
ftr-405	1005	2	v.	v.	PROPN
ftr-405	1005	3	southern	southern	PROPN
ftr-405	1005	4	coal	coal	PROPN
ftr-405	1005	5	&	&	CCONJ
ftr-405	1005	6	coke	coke	PROPN
ftr-405	1005	7	co.	co.	PROPN
ftr-405	1005	8	,	,	PUNCT
ftr-405	1005	9	301	301	NUM
ftr-405	1005	10	u.s	u.s	PROPN
ftr-405	1005	11	.	.	PROPN
ftr-405	1005	12	495	495	NUM
ftr-405	1005	13	,	,	PUNCT
ftr-405	1005	14	513	513	NUM
ftr-405	1005	15	(	(	PUNCT
ftr-405	1005	16	1937	1937	NUM
ftr-405	1005	17	)	)	PUNCT
ftr-405	1005	18	(	(	PUNCT
ftr-405	1005	19	for	for	ADP
ftr-405	1005	20	example	example	NOUN
ftr-405	1005	21	,	,	PUNCT
ftr-405	1005	22	exempting	exempt	VERB
ftr-405	1005	23	agricultural	agricultural	ADJ
ftr-405	1005	24	workers	worker	NOUN
ftr-405	1005	25	may	may	AUX
ftr-405	1005	26	be	be	AUX
ftr-405	1005	27	rational	rational	ADJ
ftr-405	1005	28	because	because	SCONJ
ftr-405	1005	29	of	of	ADP
ftr-405	1005	30	the	the	DET
ftr-405	1005	31	administrative	administrative	ADJ
ftr-405	1005	32	difficulties	difficulty	NOUN
ftr-405	1005	33	of	of	ADP
ftr-405	1005	34	collection	collection	NOUN
ftr-405	1005	35	)	)	PUNCT
ftr-405	1005	36	.	.	PUNCT
ftr-405	1006	1	244	244	NUM
ftr-405	1006	2	.	.	PUNCT
ftr-405	1007	1	louisville	louisville	PROPN
ftr-405	1007	2	gas	gas	PROPN
ftr-405	1007	3	&	&	CCONJ
ftr-405	1007	4	electric	electric	PROPN
ftr-405	1007	5	co.	co.	PROPN
ftr-405	1007	6	v.	v.	PROPN
ftr-405	1007	7	coleman	coleman	PROPN
ftr-405	1007	8	,	,	PUNCT
ftr-405	1007	9	277	277	NUM
ftr-405	1007	10	u.s	u.s	PROPN
ftr-405	1007	11	.	.	PROPN
ftr-405	1007	12	32	32	NUM
ftr-405	1007	13	,	,	PUNCT
ftr-405	1007	14	38	38	NUM
ftr-405	1007	15	(	(	PUNCT
ftr-405	1007	16	1928	1928	NUM
ftr-405	1007	17	)	)	PUNCT
ftr-405	1007	18	.	.	PUNCT
ftr-405	1008	1	245	245	NUM
ftr-405	1008	2	.	.	PUNCT
ftr-405	1009	1	i	i	PRON
ftr-405	1009	2	d.	d.	PROPN
ftr-405	1009	3	at	at	ADP
ftr-405	1009	4	40	40	NUM
ftr-405	1009	5	(	(	PUNCT
ftr-405	1009	6	holding	hold	VERB
ftr-405	1009	7	that	that	SCONJ
ftr-405	1009	8	the	the	DET
ftr-405	1009	9	building	building	NOUN
ftr-405	1009	10	and	and	CCONJ
ftr-405	1009	11	loan	loan	NOUN
ftr-405	1009	12	exemption	exemption	NOUN
ftr-405	1009	13	serves	serve	VERB
ftr-405	1009	14	the	the	DET
ftr-405	1009	15	public	public	ADJ
ftr-405	1009	16	purpose	purpose	NOUN
ftr-405	1009	17	of	of	ADP
ftr-405	1009	18	encouraging	encourage	VERB
ftr-405	1009	19	home	home	NOUN
ftr-405	1009	20	ownership	ownership	NOUN
ftr-405	1009	21	)	)	PUNCT
ftr-405	1009	22	.	.	PUNCT
ftr-405	1010	1	246	246	NUM
ftr-405	1010	2	.	.	PUNCT
ftr-405	1010	3	quaker	quaker	PROPN
ftr-405	1010	4	city	city	PROPN
ftr-405	1010	5	cab	cab	PROPN
ftr-405	1010	6	co.	co.	PROPN
ftr-405	1010	7	v.	v.	ADP
ftr-405	1010	8	pennsylvania	pennsylvania	PROPN
ftr-405	1010	9	,	,	PUNCT
ftr-405	1010	10	277	277	NUM
ftr-405	1010	11	u.s	u.s	PROPN
ftr-405	1010	12	.	.	PROPN
ftr-405	1010	13	389	389	NUM
ftr-405	1010	14	,	,	PUNCT
ftr-405	1010	15	402	402	NUM
ftr-405	1010	16	(	(	PUNCT
ftr-405	1010	17	1928	1928	NUM
ftr-405	1010	18	)	)	PUNCT
ftr-405	1010	19	.	.	PUNCT
ftr-405	1011	1	247	247	NUM
ftr-405	1011	2	.	.	PUNCT
ftr-405	1011	3	hill	hill	PROPN
ftr-405	1011	4	v.	v.	ADP
ftr-405	1011	5	stone	stone	PROPN
ftr-405	1011	6	,	,	PUNCT
ftr-405	1011	7	421	421	NUM
ftr-405	1011	8	u.s	u.s	PROPN
ftr-405	1011	9	.	.	PROPN
ftr-405	1011	10	289	289	NUM
ftr-405	1011	11	(	(	PUNCT
ftr-405	1011	12	1975	1975	NUM
ftr-405	1011	13	)	)	PUNCT
ftr-405	1011	14	(	(	PUNCT
ftr-405	1011	15	rejecting	reject	VERB
ftr-405	1011	16	the	the	DET
ftr-405	1011	17	texas	texas	PROPN
ftr-405	1011	18	dual	dual	PROPN
ftr-405	1011	19	box	box	PROPN
ftr-405	1011	20	system	system	NOUN
ftr-405	1011	21	that	that	PRON
ftr-405	1011	22	required	require	VERB
ftr-405	1011	23	approval	approval	NOUN
ftr-405	1011	24	of	of	ADP
ftr-405	1011	25	bond	bond	NOUN
ftr-405	1011	26	issues	issue	NOUN
ftr-405	1011	27	and	and	CCONJ
ftr-405	1011	28	taxes	taxis	NOUN
ftr-405	1011	29	by	by	ADP
ftr-405	1011	30	two	two	NUM
ftr-405	1011	31	classes	class	NOUN
ftr-405	1011	32	of	of	ADP
ftr-405	1011	33	voters	voter	NOUN
ftr-405	1011	34	,	,	PUNCT
ftr-405	1011	35	one	one	NUM
ftr-405	1011	36	class	class	NOUN
ftr-405	1011	37	consisting	consist	VERB
ftr-405	1011	38	of	of	ADP
ftr-405	1011	39	owners	owner	NOUN
ftr-405	1011	40	of	of	ADP
ftr-405	1011	41	property	property	NOUN
ftr-405	1011	42	subject	subject	NOUN
ftr-405	1011	43	to	to	ADP
ftr-405	1011	44	assessment	assessment	NOUN
ftr-405	1011	45	in	in	ADP
ftr-405	1011	46	the	the	DET
ftr-405	1011	47	municipality	municipality	NOUN
ftr-405	1011	48	and	and	CCONJ
ftr-405	1011	49	a	a	DET
ftr-405	1011	50	second	second	ADJ
ftr-405	1011	51	class	class	NOUN
ftr-405	1011	52	composed	compose	VERB
ftr-405	1011	53	of	of	ADP
ftr-405	1011	54	the	the	DET
ftr-405	1011	55	first	first	ADJ
ftr-405	1011	56	class	class	NOUN
ftr-405	1011	57	plus	plus	CCONJ
ftr-405	1011	58	all	all	DET
ftr-405	1011	59	non	non	NOUN
ftr-405	1011	60	-	-	NOUN
ftr-405	1011	61	owners	owner	NOUN
ftr-405	1011	62	.	.	PUNCT
ftr-405	1012	1	the	the	DET
ftr-405	1012	2	system	system	NOUN
ftr-405	1012	3	in	in	ADP
ftr-405	1012	4	effect	effect	NOUN
ftr-405	1012	5	provided	provide	VERB
ftr-405	1012	6	super	super	ADJ
ftr-405	1012	7	-	-	ADJ
ftr-405	1012	8	voting	voting	ADJ
ftr-405	1012	9	rights	right	NOUN
ftr-405	1012	10	to	to	ADP
ftr-405	1012	11	owners	owner	NOUN
ftr-405	1012	12	.	.	PUNCT
ftr-405	1012	13	)	)	PUNCT
ftr-405	1013	1	248	248	NUM
ftr-405	1013	2	.	.	PUNCT
ftr-405	1014	1	tax	tax	NOUN
ftr-405	1014	2	concept	concept	NOUN
ftr-405	1014	3	that	that	SCONJ
ftr-405	1014	4	“	"	PUNCT
ftr-405	1014	5	people	people	NOUN
ftr-405	1014	6	with	with	ADP
ftr-405	1014	7	greater	great	ADJ
ftr-405	1014	8	ability	ability	NOUN
ftr-405	1014	9	to	to	PART
ftr-405	1014	10	pay	pay	VERB
ftr-405	1014	11	should	should	AUX
ftr-405	1014	12	pay	pay	VERB
ftr-405	1014	13	higher	high	ADJ
ftr-405	1014	14	taxes	taxis	NOUN
ftr-405	1014	15	.	.	PUNCT
ftr-405	1014	16	”	"	PUNCT
ftr-405	1015	1	westin	westin	PROPN
ftr-405	1015	2	,	,	PUNCT
ftr-405	1015	3	supra	supra	PROPN
ftr-405	1015	4	note	note	PROPN
ftr-405	1015	5	81	81	NUM
ftr-405	1015	6	,	,	PUNCT
ftr-405	1015	7	at	at	ADP
ftr-405	1015	8	835	835	NUM
ftr-405	1015	9	.	.	PUNCT
ftr-405	1016	1	249	249	NUM
ftr-405	1016	2	.	.	PUNCT
ftr-405	1016	3	see	see	VERB
ftr-405	1016	4	generally	generally	ADV
ftr-405	1016	5	leo	leo	PROPN
ftr-405	1016	6	p.	p.	PROPN
ftr-405	1016	7	martinez	martinez	PROPN
ftr-405	1016	8	,	,	PUNCT
ftr-405	1016	9	the	the	DET
ftr-405	1016	10	trouble	trouble	NOUN
ftr-405	1016	11	with	with	ADP
ftr-405	1016	12	taxes	taxis	NOUN
ftr-405	1016	13	:	:	PUNCT
ftr-405	1016	14	fairness	fairness	NOUN
ftr-405	1016	15	,	,	PUNCT
ftr-405	1016	16	tax	tax	NOUN
ftr-405	1016	17	policy	policy	NOUN
ftr-405	1016	18	,	,	PUNCT
ftr-405	1016	19	and	and	CCONJ
ftr-405	1016	20	the	the	DET
ftr-405	1016	21	constitution	constitution	NOUN
ftr-405	1016	22	.	.	PUNCT
ftr-405	1017	1	31	31	NUM
ftr-405	1017	2	hastings	hastings	PROPN
ftr-405	1017	3	const	const	NOUN
ftr-405	1017	4	.	.	PUNCT
ftr-405	1018	1	l.q	l.q	NOUN
ftr-405	1018	2	.	.	PROPN
ftr-405	1019	1	413	413	NUM
ftr-405	1019	2	(	(	PUNCT
ftr-405	1019	3	2004	2004	NUM
ftr-405	1019	4	)	)	PUNCT
ftr-405	1019	5	.	.	PUNCT
ftr-405	1020	1	250	250	NUM
ftr-405	1020	2	.	.	PUNCT
ftr-405	1021	1	brushaber	brushaber	NOUN
ftr-405	1021	2	v.	v.	ADP
ftr-405	1021	3	union	union	PROPN
ftr-405	1021	4	p.	p.	PROPN
ftr-405	1021	5	r.	r.	PROPN
ftr-405	1021	6	co.	co.	PROPN
ftr-405	1021	7	,	,	PUNCT
ftr-405	1021	8	supra	supra	PROPN
ftr-405	1021	9	note	note	PROPN
ftr-405	1021	10	192	192	NUM
ftr-405	1021	11	,	,	PUNCT
ftr-405	1021	12	240	240	NUM
ftr-405	1021	13	u.s	u.s	PROPN
ftr-405	1021	14	.	.	PROPN
ftr-405	1021	15	at	at	ADP
ftr-405	1021	16	25	25	NUM
ftr-405	1021	17	(	(	PUNCT
ftr-405	1021	18	1916	1916	NUM
ftr-405	1021	19	)	)	PUNCT
ftr-405	1021	20	.	.	PUNCT
ftr-405	1022	1	251	251	NUM
ftr-405	1022	2	.	.	PUNCT
ftr-405	1022	3	steward	steward	PROPN
ftr-405	1022	4	machine	machine	PROPN
ftr-405	1022	5	co.	co.	PROPN
ftr-405	1022	6	v.	v.	ADP
ftr-405	1022	7	davis	davis	PROPN
ftr-405	1022	8	,	,	PUNCT
ftr-405	1022	9	supra	supra	PROPN
ftr-405	1022	10	note	note	PROPN
ftr-405	1022	11	17	17	NUM
ftr-405	1022	12	,	,	PUNCT
ftr-405	1022	13	301	301	NUM
ftr-405	1022	14	u.s	u.s	PROPN
ftr-405	1022	15	.	.	PROPN
ftr-405	1022	16	548	548	NUM
ftr-405	1022	17	(	(	PUNCT
ftr-405	1022	18	1937	1937	NUM
ftr-405	1022	19	)	)	PUNCT
ftr-405	1022	20	,	,	PUNCT
ftr-405	1022	21	helvering	helvere	VERB
ftr-405	1022	22	v.	v.	ADP
ftr-405	1022	23	davis	davis	PROPN
ftr-405	1022	24	,	,	PUNCT
ftr-405	1022	25	301	301	NUM
ftr-405	1022	26	u.s	u.s	PROPN
ftr-405	1022	27	.	.	PROPN
ftr-405	1022	28	619	619	NUM
ftr-405	1022	29	(	(	PUNCT
ftr-405	1022	30	1937	1937	NUM
ftr-405	1022	31	)	)	PUNCT
ftr-405	1022	32	.	.	PUNCT
ftr-405	1023	1	and	and	CCONJ
ftr-405	1023	2	see	see	VERB
ftr-405	1023	3	discussion	discussion	NOUN
ftr-405	1023	4	of	of	ADP
ftr-405	1023	5	the	the	DET
ftr-405	1023	6	regressive	regressive	ADJ
ftr-405	1023	7	structure	structure	NOUN
ftr-405	1023	8	of	of	ADP
ftr-405	1023	9	the	the	DET
ftr-405	1023	10	tax	tax	NOUN
ftr-405	1023	11	,	,	PUNCT
ftr-405	1023	12	supra	supra	NOUN
ftr-405	1023	13	,	,	PUNCT
ftr-405	1023	14	in	in	ADP
ftr-405	1023	15	part	part	PROPN
ftr-405	1023	16	ii	ii	PROPN
ftr-405	1023	17	.	.	PUNCT
ftr-405	1024	1	the	the	DET
ftr-405	1024	2	exclusions	exclusion	NOUN
ftr-405	1024	3	of	of	ADP
ftr-405	1024	4	specific	specific	ADJ
ftr-405	1024	5	types	type	NOUN
ftr-405	1024	6	of	of	ADP
ftr-405	1024	7	workers	worker	NOUN
ftr-405	1024	8	,	,	PUNCT
ftr-405	1024	9	and	and	CCONJ
ftr-405	1024	10	of	of	ADP
ftr-405	1024	11	employers	employer	NOUN
ftr-405	1024	12	with	with	ADP
ftr-405	1024	13	fewer	few	ADJ
ftr-405	1024	14	than	than	ADP
ftr-405	1024	15	eight	eight	NUM
ftr-405	1024	16	employees	employee	NOUN
ftr-405	1024	17	,	,	PUNCT
ftr-405	1024	18	from	from	ADP
ftr-405	1024	19	the	the	DET
ftr-405	1024	20	social	social	ADJ
ftr-405	1024	21	security	security	NOUN
ftr-405	1024	22	tax	tax	NOUN
ftr-405	1024	23	and	and	CCONJ
ftr-405	1024	24	accompanying	accompany	VERB
ftr-405	1024	25	state	state	NOUN
ftr-405	1024	26	unemployment	unemployment	NOUN
ftr-405	1024	27	taxes	taxis	NOUN
ftr-405	1024	28	did	do	AUX
ftr-405	1024	29	not	not	PART
ftr-405	1024	30	violate	violate	VERB
ftr-405	1024	31	the	the	DET
ftr-405	1024	32	equal	equal	ADJ
ftr-405	1024	33	protection	protection	NOUN
ftr-405	1024	34	clause	clause	NOUN
ftr-405	1024	35	because	because	SCONJ
ftr-405	1024	36	the	the	DET
ftr-405	1024	37	exemptions	exemption	NOUN
ftr-405	1024	38	bore	bear	VERB
ftr-405	1024	39	a	a	DET
ftr-405	1024	40	rational	rational	ADJ
ftr-405	1024	41	relationship	relationship	NOUN
ftr-405	1024	42	to	to	ADP
ftr-405	1024	43	the	the	DET
ftr-405	1024	44	purpose	purpose	NOUN
ftr-405	1024	45	of	of	ADP
ftr-405	1024	46	the	the	DET
ftr-405	1024	47	act	act	NOUN
ftr-405	1024	48	.	.	PUNCT
ftr-405	1025	1	on	on	ADP
ftr-405	1025	2	the	the	DET
ftr-405	1025	3	other	other	ADJ
ftr-405	1025	4	hand	hand	NOUN
ftr-405	1025	5	,	,	PUNCT
ftr-405	1025	6	the	the	DET
ftr-405	1025	7	court	court	NOUN
ftr-405	1025	8	rejected	reject	VERB
ftr-405	1025	9	a	a	DET
ftr-405	1025	10	distinction	distinction	NOUN
ftr-405	1025	11	in	in	ADP
ftr-405	1025	12	a	a	DET
ftr-405	1025	13	recording	recording	NOUN
ftr-405	1025	14	tax243	tax243	NOUN
ftr-405	1025	15	based	base	VERB
ftr-405	1025	16	upon	upon	SCONJ
ftr-405	1025	17	the	the	DET
ftr-405	1025	18	length	length	NOUN
ftr-405	1025	19	of	of	ADP
ftr-405	1025	20	the	the	DET
ftr-405	1025	21	mortgage	mortgage	NOUN
ftr-405	1025	22	and	and	CCONJ
ftr-405	1025	23	held	hold	VERB
ftr-405	1025	24	the	the	DET
ftr-405	1025	25	distinction	distinction	NOUN
ftr-405	1025	26	between	between	ADP
ftr-405	1025	27	five	five	NUM
ftr-405	1025	28	years	year	NOUN
ftr-405	1025	29	or	or	CCONJ
ftr-405	1025	30	more	more	ADJ
ftr-405	1025	31	and	and	CCONJ
ftr-405	1025	32	less	less	ADJ
ftr-405	1025	33	than	than	ADP
ftr-405	1025	34	five	five	NUM
ftr-405	1025	35	years	year	NOUN
ftr-405	1025	36	to	to	PART
ftr-405	1025	37	be	be	AUX
ftr-405	1025	38	arbitrary	arbitrary	ADJ
ftr-405	1025	39	.	.	PUNCT
ftr-405	1026	1	yet	yet	ADV
ftr-405	1026	2	,	,	PUNCT
ftr-405	1026	3	the	the	DET
ftr-405	1026	4	court244	court244	PROPN
ftr-405	1026	5	accepted	accept	VERB
ftr-405	1026	6	the	the	DET
ftr-405	1026	7	statute	statute	NOUN
ftr-405	1026	8	’s	’s	PART
ftr-405	1026	9	exemption	exemption	NOUN
ftr-405	1026	10	,	,	PUNCT
ftr-405	1026	11	even	even	ADV
ftr-405	1026	12	for	for	ADP
ftr-405	1026	13	mortgages	mortgage	NOUN
ftr-405	1026	14	longer	long	ADV
ftr-405	1026	15	than	than	ADP
ftr-405	1026	16	five	five	NUM
ftr-405	1026	17	years	year	NOUN
ftr-405	1026	18	,	,	PUNCT
ftr-405	1026	19	if	if	SCONJ
ftr-405	1026	20	the	the	DET
ftr-405	1026	21	lender	lender	NOUN
ftr-405	1026	22	was	be	AUX
ftr-405	1026	23	a	a	DET
ftr-405	1026	24	building	building	NOUN
ftr-405	1026	25	and	and	CCONJ
ftr-405	1026	26	loan	loan	NOUN
ftr-405	1026	27	association	association	NOUN
ftr-405	1026	28	.	.	PUNCT
ftr-405	1027	1	similarly	similarly	ADV
ftr-405	1027	2	,	,	PUNCT
ftr-405	1027	3	a	a	DET
ftr-405	1027	4	business	business	NOUN
ftr-405	1027	5	tax245	tax245	PROPN
ftr-405	1027	6	imposed	impose	VERB
ftr-405	1027	7	on	on	ADP
ftr-405	1027	8	the	the	DET
ftr-405	1027	9	gross	gross	ADJ
ftr-405	1027	10	receipts	receipt	NOUN
ftr-405	1027	11	of	of	ADP
ftr-405	1027	12	a	a	DET
ftr-405	1027	13	corporation	corporation	NOUN
ftr-405	1027	14	but	but	CCONJ
ftr-405	1027	15	not	not	PART
ftr-405	1027	16	on	on	ADP
ftr-405	1027	17	the	the	DET
ftr-405	1027	18	gross	gross	ADJ
ftr-405	1027	19	receipts	receipt	NOUN
ftr-405	1027	20	of	of	ADP
ftr-405	1027	21	an	an	DET
ftr-405	1027	22	individual	individual	NOUN
ftr-405	1027	23	engaged	engage	VERB
ftr-405	1027	24	in	in	ADP
ftr-405	1027	25	the	the	DET
ftr-405	1027	26	same	same	ADJ
ftr-405	1027	27	business	business	NOUN
ftr-405	1027	28	was	be	AUX
ftr-405	1027	29	not	not	PART
ftr-405	1027	30	acceptable	acceptable	ADJ
ftr-405	1027	31	under	under	ADP
ftr-405	1027	32	the	the	DET
ftr-405	1027	33	equal	equal	ADJ
ftr-405	1027	34	protection	protection	NOUN
ftr-405	1027	35	clause	clause	NOUN
ftr-405	1027	36	since	since	SCONJ
ftr-405	1027	37	it	it	PRON
ftr-405	1027	38	was	be	AUX
ftr-405	1027	39	arbitrarily	arbitrarily	ADV
ftr-405	1027	40	discriminatory	discriminatory	ADJ
ftr-405	1027	41	.	.	PUNCT
ftr-405	1028	1	and,246	and,246	PROPN
ftr-405	1028	2	likewise	likewise	ADV
ftr-405	1028	3	,	,	PUNCT
ftr-405	1028	4	disparity	disparity	NOUN
ftr-405	1028	5	in	in	ADP
ftr-405	1028	6	voting	vote	VERB
ftr-405	1028	7	rights	right	NOUN
ftr-405	1028	8	on	on	ADP
ftr-405	1028	9	tax	tax	NOUN
ftr-405	1028	10	matters	matter	NOUN
ftr-405	1028	11	as	as	ADP
ftr-405	1028	12	function	function	NOUN
ftr-405	1028	13	of	of	ADP
ftr-405	1028	14	property	property	NOUN
ftr-405	1028	15	ownership	ownership	NOUN
ftr-405	1028	16	did	do	AUX
ftr-405	1028	17	violate	violate	VERB
ftr-405	1028	18	equal	equal	ADJ
ftr-405	1028	19	protection	protection	NOUN
ftr-405	1028	20	.	.	PUNCT
ftr-405	1029	1	247	247	NUM
ftr-405	1029	2	the	the	DET
ftr-405	1029	3	court	court	NOUN
ftr-405	1029	4	has	have	AUX
ftr-405	1029	5	never	never	ADV
ftr-405	1029	6	held	hold	VERB
ftr-405	1029	7	that	that	SCONJ
ftr-405	1029	8	equal	equal	ADJ
ftr-405	1029	9	protection	protection	NOUN
ftr-405	1029	10	requires	require	VERB
ftr-405	1029	11	vertical	vertical	ADJ
ftr-405	1029	12	equity	equity	NOUN
ftr-405	1029	13	,	,	PUNCT
ftr-405	1029	14	so	so	SCONJ
ftr-405	1029	15	that	that	SCONJ
ftr-405	1029	16	equal	equal	ADJ
ftr-405	1029	17	protection	protection	NOUN
ftr-405	1029	18	neither	neither	PRON
ftr-405	1029	19	demands	demand	VERB
ftr-405	1029	20	progressivity	progressivity	NOUN
ftr-405	1029	21	nor	nor	CCONJ
ftr-405	1029	22	prohibits248	prohibits248	PROPN
ftr-405	1029	23	regressivity	regressivity	NOUN
ftr-405	1029	24	in	in	ADP
ftr-405	1029	25	taxation	taxation	NOUN
ftr-405	1029	26	.	.	PUNCT
ftr-405	1030	1	both	both	CCONJ
ftr-405	1030	2	the	the	DET
ftr-405	1030	3	federal	federal	ADJ
ftr-405	1030	4	government	government	NOUN
ftr-405	1030	5	and	and	CCONJ
ftr-405	1030	6	the	the	DET
ftr-405	1030	7	states	state	NOUN
ftr-405	1030	8	have249	have249	PROPN
ftr-405	1030	9	great	great	ADJ
ftr-405	1030	10	flexibility	flexibility	NOUN
ftr-405	1030	11	in	in	ADP
ftr-405	1030	12	determining	determine	VERB
ftr-405	1030	13	their	their	PRON
ftr-405	1030	14	tax	tax	NOUN
ftr-405	1030	15	rates	rate	NOUN
ftr-405	1030	16	and	and	CCONJ
ftr-405	1030	17	tax	tax	NOUN
ftr-405	1030	18	bases	basis	NOUN
ftr-405	1030	19	.	.	PUNCT
ftr-405	1031	1	a	a	DET
ftr-405	1031	2	progressive	progressive	ADJ
ftr-405	1031	3	rate	rate	NOUN
ftr-405	1031	4	structure	structure	NOUN
ftr-405	1031	5	received	receive	VERB
ftr-405	1031	6	express	express	ADJ
ftr-405	1031	7	approval	approval	NOUN
ftr-405	1031	8	from	from	ADP
ftr-405	1031	9	the	the	DET
ftr-405	1031	10	court	court	NOUN
ftr-405	1031	11	.	.	PUNCT
ftr-405	1032	1	and	and	CCONJ
ftr-405	1032	2	,	,	PUNCT
ftr-405	1032	3	without250	without250	PROPN
ftr-405	1032	4	addressing	address	VERB
ftr-405	1032	5	the	the	DET
ftr-405	1032	6	regressive	regressive	ADJ
ftr-405	1032	7	impact	impact	NOUN
ftr-405	1032	8	of	of	ADP
ftr-405	1032	9	its	its	PRON
ftr-405	1032	10	rate	rate	NOUN
ftr-405	1032	11	structure	structure	NOUN
ftr-405	1032	12	,	,	PUNCT
ftr-405	1032	13	the	the	DET
ftr-405	1032	14	court	court	NOUN
ftr-405	1032	15	also	also	ADV
ftr-405	1032	16	upheld	uphold	VERB
ftr-405	1032	17	the	the	DET
ftr-405	1032	18	social	social	ADJ
ftr-405	1032	19	security	security	NOUN
ftr-405	1032	20	act	act	NOUN
ftr-405	1032	21	.	.	PUNCT
ftr-405	1033	1	in	in	ADP
ftr-405	1033	2	the	the	DET
ftr-405	1033	3	1930s	1930	NOUN
ftr-405	1033	4	,	,	PUNCT
ftr-405	1033	5	the	the	DET
ftr-405	1033	6	court	court	NOUN
ftr-405	1033	7	heard	hear	VERB
ftr-405	1033	8	a	a	DET
ftr-405	1033	9	series	series	NOUN
ftr-405	1033	10	of	of	ADP
ftr-405	1033	11	chain	chain	NOUN
ftr-405	1033	12	and251	and251	PROPN
ftr-405	1033	13	department	department	PROPN
ftr-405	1033	14	store	store	NOUN
ftr-405	1033	15	cases	case	NOUN
ftr-405	1033	16	that	that	PRON
ftr-405	1033	17	involved	involve	VERB
ftr-405	1033	18	state	state	NOUN
ftr-405	1033	19	taxes	taxis	NOUN
ftr-405	1033	20	basing	base	VERB
ftr-405	1033	21	tax	tax	NOUN
ftr-405	1033	22	graduation	graduation	NOUN
ftr-405	1033	23	upon	upon	SCONJ
ftr-405	1033	24	the	the	DET
ftr-405	1033	25	size	size	NOUN
ftr-405	1033	26	of	of	ADP
ftr-405	1033	27	the	the	DET
ftr-405	1033	28	enterprise	enterprise	NOUN
ftr-405	1033	29	,	,	PUNCT
ftr-405	1033	30	as	as	SCONJ
ftr-405	1033	31	measured	measure	VERB
ftr-405	1033	32	by	by	ADP
ftr-405	1033	33	either	either	DET
ftr-405	1033	34	revenue	revenue	NOUN
ftr-405	1033	35	or	or	CCONJ
ftr-405	1033	36	number	number	NOUN
ftr-405	1033	37	of	of	ADP
ftr-405	1033	38	stores	store	NOUN
ftr-405	1033	39	295	295	NUM
ftr-405	1033	40	horizontal	horizontal	ADJ
ftr-405	1033	41	and	and	CCONJ
ftr-405	1033	42	vertical	vertical	ADJ
ftr-405	1033	43	equity	equity	NOUN
ftr-405	1033	44	in	in	ADP
ftr-405	1033	45	taxation	taxation	NOUN
ftr-405	1034	1	[	[	X
ftr-405	1034	2	vol.7:5	vol.7:5	PROPN
ftr-405	1034	3	252	252	NUM
ftr-405	1034	4	.	.	PUNCT
ftr-405	1035	1	supra	supra	PROPN
ftr-405	1035	2	note	note	PROPN
ftr-405	1035	3	129	129	NUM
ftr-405	1035	4	.	.	PUNCT
ftr-405	1036	1	253	253	NUM
ftr-405	1036	2	.	.	PUNCT
ftr-405	1037	1	i	i	PRON
ftr-405	1037	2	d.	d.	PROPN
ftr-405	1037	3	at	at	ADP
ftr-405	1037	4	557	557	NUM
ftr-405	1037	5	.	.	PUNCT
ftr-405	1038	1	254	254	NUM
ftr-405	1038	2	.	.	PUNCT
ftr-405	1039	1	i	i	PRON
ftr-405	1039	2	d.	d.	PROPN
ftr-405	1039	3	at	at	ADP
ftr-405	1039	4	559	559	NUM
ftr-405	1039	5	.	.	PUNCT
ftr-405	1040	1	255	255	NUM
ftr-405	1040	2	.	.	PUNCT
ftr-405	1041	1	i	i	PRON
ftr-405	1041	2	d.	d.	PROPN
ftr-405	1041	3	at	at	ADP
ftr-405	1041	4	563	563	NUM
ftr-405	1041	5	.	.	PUNCT
ftr-405	1042	1	256	256	NUM
ftr-405	1042	2	.	.	X
ftr-405	1042	3	louis	louis	PROPN
ftr-405	1042	4	k.	k.	PROPN
ftr-405	1042	5	liggett	liggett	PROPN
ftr-405	1042	6	co.	co.	PROPN
ftr-405	1042	7	v.	v.	ADP
ftr-405	1042	8	lee	lee	PROPN
ftr-405	1042	9	,	,	PUNCT
ftr-405	1042	10	288	288	NUM
ftr-405	1042	11	u.s	u.s	PROPN
ftr-405	1042	12	.	.	PROPN
ftr-405	1042	13	517	517	NUM
ftr-405	1042	14	(	(	PUNCT
ftr-405	1042	15	1933	1933	NUM
ftr-405	1042	16	)	)	PUNCT
ftr-405	1042	17	.	.	PUNCT
ftr-405	1043	1	257	257	X
ftr-405	1043	2	.	.	PUNCT
ftr-405	1044	1	supra	supra	PROPN
ftr-405	1044	2	note	note	PROPN
ftr-405	1044	3	130	130	NUM
ftr-405	1044	4	,	,	PUNCT
ftr-405	1044	5	at	at	ADP
ftr-405	1044	6	566	566	NUM
ftr-405	1044	7	.	.	NOUN
ftr-405	1044	8	258	258	NUM
ftr-405	1044	9	.	.	PUNCT
ftr-405	1045	1	294	294	NUM
ftr-405	1045	2	u.s	u.s	PROPN
ftr-405	1045	3	.	.	PROPN
ftr-405	1045	4	87	87	NUM
ftr-405	1045	5	(	(	PUNCT
ftr-405	1045	6	1935	1935	NUM
ftr-405	1045	7	)	)	PUNCT
ftr-405	1045	8	.	.	PUNCT
ftr-405	1046	1	259	259	X
ftr-405	1046	2	.	.	PUNCT
ftr-405	1047	1	i	i	PRON
ftr-405	1047	2	d.	d.	PROPN
ftr-405	1047	3	at	at	ADP
ftr-405	1047	4	97	97	NUM
ftr-405	1047	5	.	.	NOUN
ftr-405	1047	6	260	260	NUM
ftr-405	1047	7	.	.	PUNCT
ftr-405	1048	1	state	state	NOUN
ftr-405	1048	2	board	board	PROPN
ftr-405	1048	3	of	of	ADP
ftr-405	1048	4	tax	tax	PROPN
ftr-405	1048	5	comm’rs	comm’rs	PROPN
ftr-405	1048	6	v.	v.	PROPN
ftr-405	1048	7	jackson	jackson	PROPN
ftr-405	1048	8	,	,	PUNCT
ftr-405	1048	9	283	283	NUM
ftr-405	1048	10	u.s	u.s	PROPN
ftr-405	1048	11	.	.	PROPN
ftr-405	1048	12	527	527	NUM
ftr-405	1048	13	(	(	PUNCT
ftr-405	1048	14	1931	1931	NUM
ftr-405	1048	15	)	)	PUNCT
ftr-405	1048	16	.	.	PUNCT
ftr-405	1049	1	261	261	NUM
ftr-405	1049	2	.	.	PUNCT
ftr-405	1050	1	hooper	hooper	PROPN
ftr-405	1050	2	v.	v.	PROPN
ftr-405	1050	3	bernalillo	bernalillo	PROPN
ftr-405	1050	4	county	county	PROPN
ftr-405	1050	5	assessor	assessor	NOUN
ftr-405	1050	6	,	,	PUNCT
ftr-405	1050	7	472	472	NUM
ftr-405	1050	8	u.s	u.s	PROPN
ftr-405	1050	9	.	.	PROPN
ftr-405	1050	10	612	612	NUM
ftr-405	1050	11	(	(	PUNCT
ftr-405	1050	12	1985	1985	NUM
ftr-405	1050	13	)	)	PUNCT
ftr-405	1050	14	.	.	PUNCT
ftr-405	1051	1	262	262	NUM
ftr-405	1051	2	.	.	PUNCT
ftr-405	1052	1	western	western	ADJ
ftr-405	1052	2	and	and	CCONJ
ftr-405	1052	3	southern	southern	ADJ
ftr-405	1052	4	life	life	NOUN
ftr-405	1052	5	insurance	insurance	NOUN
ftr-405	1052	6	company	company	PROPN
ftr-405	1052	7	v.	v.	ADP
ftr-405	1052	8	state	state	PROPN
ftr-405	1052	9	board	board	PROPN
ftr-405	1052	10	of	of	ADP
ftr-405	1052	11	equalization	equalization	NOUN
ftr-405	1052	12	of	of	ADP
ftr-405	1052	13	california	california	PROPN
ftr-405	1052	14	,	,	PUNCT
ftr-405	1052	15	supra	supra	PROPN
ftr-405	1052	16	note	note	PROPN
ftr-405	1052	17	19	19	NUM
ftr-405	1052	18	,	,	PUNCT
ftr-405	1052	19	451	451	NUM
ftr-405	1053	1	u.s	u.s	PROPN
ftr-405	1053	2	.	.	PROPN
ftr-405	1053	3	648	648	NUM
ftr-405	1053	4	(	(	PUNCT
ftr-405	1053	5	1981	1981	NUM
ftr-405	1053	6	)	)	PUNCT
ftr-405	1053	7	.	.	PUNCT
ftr-405	1054	1	the	the	DET
ftr-405	1054	2	case	case	NOUN
ftr-405	1054	3	also	also	ADV
ftr-405	1054	4	establishes	establish	VERB
ftr-405	1054	5	that	that	SCONJ
ftr-405	1054	6	discriminatory	discriminatory	ADJ
ftr-405	1054	7	classifications	classification	NOUN
ftr-405	1054	8	of	of	ADP
ftr-405	1054	9	taxpayers	taxpayer	NOUN
ftr-405	1054	10	require	require	VERB
ftr-405	1054	11	only	only	ADV
ftr-405	1054	12	a	a	DET
ftr-405	1054	13	rational	rational	ADJ
ftr-405	1054	14	state	state	NOUN
ftr-405	1054	15	interest	interest	NOUN
ftr-405	1054	16	and	and	CCONJ
ftr-405	1054	17	basis	basis	NOUN
ftr-405	1054	18	to	to	PART
ftr-405	1054	19	withstand	withstand	VERB
ftr-405	1054	20	constitutional	constitutional	ADJ
ftr-405	1054	21	challenge	challenge	NOUN
ftr-405	1054	22	under	under	ADP
ftr-405	1054	23	the	the	DET
ftr-405	1054	24	equal	equal	ADJ
ftr-405	1054	25	protection	protection	NOUN
ftr-405	1054	26	clause	clause	NOUN
ftr-405	1054	27	rather	rather	ADV
ftr-405	1054	28	than	than	ADP
ftr-405	1054	29	meeting	meet	VERB
ftr-405	1054	30	a	a	DET
ftr-405	1054	31	higher	high	ADJ
ftr-405	1054	32	standard	standard	NOUN
ftr-405	1054	33	of	of	ADP
ftr-405	1054	34	constitutional	constitutional	ADJ
ftr-405	1054	35	review	review	NOUN
ftr-405	1054	36	.	.	PUNCT
ftr-405	1055	1	i	i	PRON
ftr-405	1055	2	d.	d.	PROPN
ftr-405	1055	3	at	at	ADP
ftr-405	1055	4	657	657	NUM
ftr-405	1055	5	.	.	PUNCT
ftr-405	1056	1	in	in	ADP
ftr-405	1056	2	the	the	DET
ftr-405	1056	3	chain	chain	NOUN
ftr-405	1056	4	.	.	PUNCT
ftr-405	1057	1	in	in	ADP
ftr-405	1057	2	stewart	stewart	PROPN
ftr-405	1057	3	dry	dry	PROPN
ftr-405	1057	4	goods	goods	PROPN
ftr-405	1057	5	co.	co.	PROPN
ftr-405	1057	6	v.	v.	ADP
ftr-405	1057	7	lewis	lewis	PROPN
ftr-405	1057	8	,	,	PUNCT
ftr-405	1057	9	the	the	DET
ftr-405	1057	10	court	court	NOUN
ftr-405	1057	11	took	take	VERB
ftr-405	1057	12	a	a	DET
ftr-405	1057	13	harsh2	harsh2	ADJ
ftr-405	1057	14	5	5	NUM
ftr-405	1057	15	2	2	NUM
ftr-405	1057	16	view	view	NOUN
ftr-405	1057	17	of	of	ADP
ftr-405	1057	18	kentucky	kentucky	PROPN
ftr-405	1057	19	’s	’s	PART
ftr-405	1057	20	graduated	graduate	VERB
ftr-405	1057	21	tax	tax	NOUN
ftr-405	1057	22	imposed	impose	VERB
ftr-405	1057	23	on	on	ADP
ftr-405	1057	24	gross	gross	ADJ
ftr-405	1057	25	retail	retail	ADJ
ftr-405	1057	26	sales	sale	NOUN
ftr-405	1057	27	stating	state	VERB
ftr-405	1057	28	that	that	SCONJ
ftr-405	1057	29	:	:	PUNCT
ftr-405	1057	30	“	"	PUNCT
ftr-405	1057	31	the	the	DET
ftr-405	1057	32	operation	operation	NOUN
ftr-405	1057	33	of	of	ADP
ftr-405	1057	34	the	the	DET
ftr-405	1057	35	statute	statute	NOUN
ftr-405	1057	36	is	be	AUX
ftr-405	1057	37	unjustifiably	unjustifiably	ADV
ftr-405	1057	38	unequal	unequal	ADJ
ftr-405	1057	39	,	,	PUNCT
ftr-405	1057	40	whimsical	whimsical	ADJ
ftr-405	1057	41	and	and	CCONJ
ftr-405	1057	42	arbitrary	arbitrary	ADJ
ftr-405	1057	43	.	.	PUNCT
ftr-405	1057	44	.	.	PUNCT
ftr-405	1057	45	.	.	PUNCT
ftr-405	1057	46	.	.	PUNCT
ftr-405	1057	47	”	"	PUNCT
ftr-405	1058	1	the	the	DET
ftr-405	1058	2	court	court	NOUN
ftr-405	1058	3	distinguished	distinguish	VERB
ftr-405	1058	4	a	a	DET
ftr-405	1058	5	graduated	graduate	VERB
ftr-405	1058	6	rate	rate	NOUN
ftr-405	1058	7	structure	structure	NOUN
ftr-405	1058	8	applied	apply	VERB
ftr-405	1058	9	to	to	ADP
ftr-405	1058	10	profit253	profit253	PROPN
ftr-405	1058	11	from	from	ADP
ftr-405	1058	12	one	one	NUM
ftr-405	1058	13	applied	apply	VERB
ftr-405	1058	14	to	to	ADP
ftr-405	1058	15	gross	gross	ADJ
ftr-405	1058	16	revenue	revenue	NOUN
ftr-405	1058	17	because	because	SCONJ
ftr-405	1058	18	gross	gross	ADJ
ftr-405	1058	19	revenue	revenue	NOUN
ftr-405	1058	20	provides	provide	VERB
ftr-405	1058	21	no	no	DET
ftr-405	1058	22	information	information	NOUN
ftr-405	1058	23	about	about	ADP
ftr-405	1058	24	profit	profit	NOUN
ftr-405	1058	25	.	.	PUNCT
ftr-405	1059	1	according	accord	VERB
ftr-405	1059	2	to	to	ADP
ftr-405	1059	3	the	the	DET
ftr-405	1059	4	court	court	NOUN
ftr-405	1059	5	,	,	PUNCT
ftr-405	1059	6	the	the	DET
ftr-405	1059	7	state	state	NOUN
ftr-405	1059	8	’s	’s	PART
ftr-405	1059	9	rationale	rationale	NOUN
ftr-405	1059	10	that	that	SCONJ
ftr-405	1059	11	greater	great	ADJ
ftr-405	1059	12	sales	sale	NOUN
ftr-405	1059	13	meant	mean	VERB
ftr-405	1059	14	a	a	DET
ftr-405	1059	15	greater	great	ADJ
ftr-405	1059	16	ability	ability	NOUN
ftr-405	1059	17	to	to	PART
ftr-405	1059	18	pay	pay	VERB
ftr-405	1059	19	the	the	DET
ftr-405	1059	20	tax	tax	NOUN
ftr-405	1059	21	was	be	AUX
ftr-405	1059	22	not	not	PART
ftr-405	1059	23	rational	rational	ADJ
ftr-405	1059	24	.	.	PUNCT
ftr-405	1060	1	the254	the254	PROPN
ftr-405	1060	2	court	court	PROPN
ftr-405	1060	3	expressed	express	VERB
ftr-405	1060	4	a	a	DET
ftr-405	1060	5	strong	strong	ADJ
ftr-405	1060	6	preference	preference	NOUN
ftr-405	1060	7	for	for	ADP
ftr-405	1060	8	a	a	DET
ftr-405	1060	9	graduated	graduate	VERB
ftr-405	1060	10	income	income	NOUN
ftr-405	1060	11	tax	tax	NOUN
ftr-405	1060	12	or	or	CCONJ
ftr-405	1060	13	a	a	DET
ftr-405	1060	14	flat	flat	ADJ
ftr-405	1060	15	rate	rate	NOUN
ftr-405	1060	16	sales	sale	NOUN
ftr-405	1060	17	tax	tax	NOUN
ftr-405	1060	18	.	.	PUNCT
ftr-405	1061	1	similarly	similarly	ADV
ftr-405	1061	2	,	,	PUNCT
ftr-405	1061	3	the	the	DET
ftr-405	1061	4	court	court	NOUN
ftr-405	1061	5	stuck	stick	VERB
ftr-405	1061	6	down	down	ADP
ftr-405	1061	7	a	a	DET
ftr-405	1061	8	license	license	NOUN
ftr-405	1061	9	tax	tax	NOUN
ftr-405	1061	10	that	that	PRON
ftr-405	1061	11	increased	increase	VERB
ftr-405	1061	12	in255	in255	NOUN
ftr-405	1061	13	amount	amount	NOUN
ftr-405	1061	14	on	on	ADP
ftr-405	1061	15	all	all	DET
ftr-405	1061	16	stores	store	NOUN
ftr-405	1061	17	in	in	ADP
ftr-405	1061	18	a	a	DET
ftr-405	1061	19	chain	chain	NOUN
ftr-405	1061	20	whenever	whenever	SCONJ
ftr-405	1061	21	the	the	DET
ftr-405	1061	22	chain	chain	NOUN
ftr-405	1061	23	opened	open	VERB
ftr-405	1061	24	a	a	DET
ftr-405	1061	25	new	new	ADJ
ftr-405	1061	26	store	store	NOUN
ftr-405	1061	27	in	in	ADP
ftr-405	1061	28	another	another	DET
ftr-405	1061	29	county	county	NOUN
ftr-405	1061	30	.	.	PUNCT
ftr-405	1062	1	to	to	ADP
ftr-405	1062	2	the	the	DET
ftr-405	1062	3	contrary	contrary	NOUN
ftr-405	1062	4	,	,	PUNCT
ftr-405	1062	5	justice	justice	PROPN
ftr-405	1062	6	cardozo	cardozo	PROPN
ftr-405	1062	7	,	,	PUNCT
ftr-405	1062	8	who	who	PRON
ftr-405	1062	9	dissented	dissent	VERB
ftr-405	1062	10	in	in	ADP
ftr-405	1062	11	stewart2	stewart2	NOUN
ftr-405	1062	12	5	5	NUM
ftr-405	1062	13	6	6	NUM
ftr-405	1062	14	dry	dry	ADJ
ftr-405	1062	15	goods	good	NOUN
ftr-405	1062	16	,	,	PUNCT
ftr-405	1062	17	wrote	write	VERB
ftr-405	1062	18	the	the	DET
ftr-405	1062	19	majority	majority	NOUN
ftr-405	1062	20	opinion	opinion	NOUN
ftr-405	1062	21	in	in	ADP
ftr-405	1062	22	fox	fox	PROPN
ftr-405	1062	23	v.	v.	ADP
ftr-405	1062	24	standard	standard	PROPN
ftr-405	1062	25	oil	oil	PROPN
ftr-405	1062	26	co.	co.	PROPN
ftr-405	1062	27	of	of	ADP
ftr-405	1062	28	new257	new257	PROPN
ftr-405	1062	29	jersey	jersey	PROPN
ftr-405	1062	30	upholding	uphold	VERB
ftr-405	1062	31	west	west	PROPN
ftr-405	1062	32	virginia	virginia	PROPN
ftr-405	1062	33	’s	’s	PART
ftr-405	1062	34	graduated	graduate	VERB
ftr-405	1062	35	,	,	PUNCT
ftr-405	1062	36	flat	flat	ADJ
ftr-405	1062	37	license	license	NOUN
ftr-405	1062	38	tax	tax	NOUN
ftr-405	1062	39	.	.	PUNCT
ftr-405	1063	1	the	the	DET
ftr-405	1063	2	amount258	amount258	PROPN
ftr-405	1063	3	per	per	ADP
ftr-405	1063	4	unit	unit	NOUN
ftr-405	1063	5	of	of	ADP
ftr-405	1063	6	the	the	DET
ftr-405	1063	7	west	west	PROPN
ftr-405	1063	8	virginia	virginia	PROPN
ftr-405	1063	9	tax	tax	NOUN
ftr-405	1063	10	increased	increase	VERB
ftr-405	1063	11	as	as	SCONJ
ftr-405	1063	12	the	the	DET
ftr-405	1063	13	number	number	NOUN
ftr-405	1063	14	of	of	ADP
ftr-405	1063	15	units	unit	NOUN
ftr-405	1063	16	in	in	ADP
ftr-405	1063	17	the	the	DET
ftr-405	1063	18	chain	chain	NOUN
ftr-405	1063	19	of	of	ADP
ftr-405	1063	20	vendors	vendor	NOUN
ftr-405	1063	21	increased	increase	VERB
ftr-405	1063	22	.	.	PUNCT
ftr-405	1064	1	the	the	DET
ftr-405	1064	2	court	court	NOUN
ftr-405	1064	3	considered	consider	VERB
ftr-405	1064	4	the	the	DET
ftr-405	1064	5	increase	increase	NOUN
ftr-405	1064	6	rationally	rationally	ADV
ftr-405	1064	7	related	relate	VERB
ftr-405	1064	8	to	to	ADP
ftr-405	1064	9	the	the	DET
ftr-405	1064	10	benefits	benefit	NOUN
ftr-405	1064	11	that	that	PRON
ftr-405	1064	12	a	a	DET
ftr-405	1064	13	member	member	NOUN
ftr-405	1064	14	of	of	ADP
ftr-405	1064	15	a	a	DET
ftr-405	1064	16	chain	chain	NOUN
ftr-405	1064	17	derives	derive	VERB
ftr-405	1064	18	from	from	ADP
ftr-405	1064	19	the	the	DET
ftr-405	1064	20	chain	chain	NOUN
ftr-405	1064	21	organization	organization	NOUN
ftr-405	1064	22	.	.	PUNCT
ftr-405	1065	1	similarly	similarly	ADV
ftr-405	1065	2	,	,	PUNCT
ftr-405	1065	3	a	a	DET
ftr-405	1065	4	graduated	graduate	VERB
ftr-405	1065	5	fee	fee	NOUN
ftr-405	1065	6	based	base	VERB
ftr-405	1065	7	upon	upon	SCONJ
ftr-405	1065	8	the	the	DET
ftr-405	1065	9	number	number	NOUN
ftr-405	1065	10	of	of	ADP
ftr-405	1065	11	stores259	stores259	PROPN
ftr-405	1065	12	under	under	ADP
ftr-405	1065	13	the	the	DET
ftr-405	1065	14	same	same	ADJ
ftr-405	1065	15	ownership	ownership	NOUN
ftr-405	1065	16	and	and	CCONJ
ftr-405	1065	17	management	management	NOUN
ftr-405	1065	18	withstood	withstand	VERB
ftr-405	1065	19	equal	equal	ADJ
ftr-405	1065	20	protection	protection	NOUN
ftr-405	1065	21	challenge	challenge	NOUN
ftr-405	1065	22	as	as	ADV
ftr-405	1065	23	well	well	ADV
ftr-405	1065	24	.	.	PUNCT
ftr-405	1066	1	260	260	NUM
ftr-405	1066	2	the	the	DET
ftr-405	1066	3	equal	equal	ADJ
ftr-405	1066	4	protection	protection	NOUN
ftr-405	1066	5	clause	clause	NOUN
ftr-405	1066	6	has	have	AUX
ftr-405	1066	7	played	play	VERB
ftr-405	1066	8	a	a	DET
ftr-405	1066	9	greater	great	ADJ
ftr-405	1066	10	role	role	NOUN
ftr-405	1066	11	with	with	ADP
ftr-405	1066	12	respect	respect	NOUN
ftr-405	1066	13	to	to	ADP
ftr-405	1066	14	discrimination	discrimination	NOUN
ftr-405	1066	15	based	base	VERB
ftr-405	1066	16	upon	upon	SCONJ
ftr-405	1066	17	residence	residence	NOUN
ftr-405	1066	18	.	.	PUNCT
ftr-405	1067	1	a	a	DET
ftr-405	1067	2	new	new	PROPN
ftr-405	1067	3	mexico	mexico	PROPN
ftr-405	1067	4	statute	statute	NOUN
ftr-405	1067	5	,	,	PUNCT
ftr-405	1067	6	which	which	PRON
ftr-405	1067	7	provided	provide	VERB
ftr-405	1067	8	an	an	DET
ftr-405	1067	9	annual	annual	ADJ
ftr-405	1067	10	property	property	NOUN
ftr-405	1067	11	tax	tax	NOUN
ftr-405	1067	12	exemption	exemption	NOUN
ftr-405	1067	13	to	to	ADP
ftr-405	1067	14	vietnam	vietnam	PROPN
ftr-405	1067	15	war	war	NOUN
ftr-405	1067	16	veterans	veteran	NOUN
ftr-405	1067	17	who	who	PRON
ftr-405	1067	18	were	be	AUX
ftr-405	1067	19	residents	resident	NOUN
ftr-405	1067	20	in	in	ADP
ftr-405	1067	21	the	the	DET
ftr-405	1067	22	state	state	NOUN
ftr-405	1067	23	on	on	ADP
ftr-405	1067	24	a	a	DET
ftr-405	1067	25	specific	specific	ADJ
ftr-405	1067	26	date	date	NOUN
ftr-405	1067	27	,	,	PUNCT
ftr-405	1067	28	discriminated	discriminate	VERB
ftr-405	1067	29	against	against	ADP
ftr-405	1067	30	nonresidents	nonresident	NOUN
ftr-405	1067	31	who	who	PRON
ftr-405	1067	32	later	later	ADV
ftr-405	1067	33	became	become	VERB
ftr-405	1067	34	residents	resident	NOUN
ftr-405	1067	35	and	and	CCONJ
ftr-405	1067	36	were	be	AUX
ftr-405	1067	37	denied	deny	VERB
ftr-405	1067	38	equal	equal	ADJ
ftr-405	1067	39	protection	protection	NOUN
ftr-405	1067	40	to	to	ADP
ftr-405	1067	41	those	those	DET
ftr-405	1067	42	veterans	veteran	NOUN
ftr-405	1067	43	.	.	PUNCT
ftr-405	1068	1	similarly	similarly	ADV
ftr-405	1068	2	,	,	PUNCT
ftr-405	1068	3	while	while	SCONJ
ftr-405	1068	4	a	a	DET
ftr-405	1068	5	retaliatory	retaliatory	ADJ
ftr-405	1068	6	tax	tax	NOUN
ftr-405	1068	7	on	on	ADP
ftr-405	1068	8	out	out	ADP
ftr-405	1068	9	of	of	ADP
ftr-405	1068	10	state	state	NOUN
ftr-405	1068	11	insurers261	insurers261	PROPN
ftr-405	1068	12	passed	pass	VERB
ftr-405	1068	13	equal	equal	ADJ
ftr-405	1068	14	protection	protection	NOUN
ftr-405	1068	15	examination	examination	NOUN
ftr-405	1068	16	in	in	ADP
ftr-405	1068	17	california	california	PROPN
ftr-405	1068	18	,	,	PUNCT
ftr-405	1068	19	an	an	DET
ftr-405	1068	20	alabama	alabama	PROPN
ftr-405	1068	21	gross262	gross262	PROPN
ftr-405	1068	22	premiums	premium	NOUN
ftr-405	1068	23	tax	tax	NOUN
ftr-405	1068	24	that	that	PRON
ftr-405	1068	25	imposed	impose	VERB
ftr-405	1068	26	a	a	DET
ftr-405	1068	27	higher	high	ADJ
ftr-405	1068	28	rate	rate	NOUN
ftr-405	1068	29	on	on	ADP
ftr-405	1068	30	out	out	ADP
ftr-405	1068	31	of	of	ADP
ftr-405	1068	32	state	state	NOUN
ftr-405	1068	33	insurers	insurer	NOUN
ftr-405	1068	34	in	in	ADP
ftr-405	1068	35	order	order	NOUN
ftr-405	1068	36	to	to	ADP
ftr-405	1068	37	2006	2006	NUM
ftr-405	1068	38	]	]	PUNCT
ftr-405	1068	39	florida	florida	PROPN
ftr-405	1068	40	tax	tax	PROPN
ftr-405	1068	41	review	review	NOUN
ftr-405	1068	42	296	296	NUM
ftr-405	1068	43	263	263	NUM
ftr-405	1068	44	.	.	PUNCT
ftr-405	1069	1	metropolitan	metropolitan	ADJ
ftr-405	1069	2	life	life	PROPN
ftr-405	1069	3	insurance	insurance	NOUN
ftr-405	1069	4	company	company	PROPN
ftr-405	1069	5	v.	v.	ADP
ftr-405	1069	6	ward	ward	PROPN
ftr-405	1069	7	,	,	PUNCT
ftr-405	1069	8	supra	supra	PROPN
ftr-405	1069	9	note	note	PROPN
ftr-405	1069	10	161	161	NUM
ftr-405	1069	11	;	;	PUNCT
ftr-405	1069	12	see	see	AUX
ftr-405	1069	13	also	also	ADV
ftr-405	1069	14	wheeling	wheel	VERB
ftr-405	1069	15	steel	steel	PROPN
ftr-405	1069	16	corp	corp	PROPN
ftr-405	1069	17	.	.	PROPN
ftr-405	1070	1	v.	v.	PROPN
ftr-405	1070	2	glander	glander	PROPN
ftr-405	1070	3	,	,	PUNCT
ftr-405	1070	4	337	337	NUM
ftr-405	1070	5	u.s	u.s	PROPN
ftr-405	1070	6	.	.	PROPN
ftr-405	1070	7	562	562	NUM
ftr-405	1070	8	(	(	PUNCT
ftr-405	1070	9	1949	1949	NUM
ftr-405	1070	10	)	)	PUNCT
ftr-405	1070	11	(	(	PUNCT
ftr-405	1070	12	invalidating	invalidate	VERB
ftr-405	1070	13	ohio	ohio	PROPN
ftr-405	1070	14	’s	’s	PART
ftr-405	1070	15	ad	ad	NOUN
ftr-405	1070	16	valorem	valorem	VERB
ftr-405	1070	17	tax	tax	NOUN
ftr-405	1070	18	on	on	ADP
ftr-405	1070	19	intangible	intangible	ADJ
ftr-405	1070	20	property	property	NOUN
ftr-405	1070	21	of	of	ADP
ftr-405	1070	22	a	a	DET
ftr-405	1070	23	foreign	foreign	ADJ
ftr-405	1070	24	corporation	corporation	NOUN
ftr-405	1070	25	despite	despite	SCONJ
ftr-405	1070	26	the	the	DET
ftr-405	1070	27	statute	statute	NOUN
ftr-405	1070	28	’s	’s	PART
ftr-405	1070	29	reciprocity	reciprocity	NOUN
ftr-405	1070	30	provision	provision	NOUN
ftr-405	1070	31	)	)	PUNCT
ftr-405	1070	32	.	.	PUNCT
ftr-405	1071	1	264	264	X
ftr-405	1071	2	.	.	PUNCT
ftr-405	1072	1	i	i	PRON
ftr-405	1072	2	d.	d.	PROPN
ftr-405	1072	3	at	at	ADP
ftr-405	1072	4	878	878	NUM
ftr-405	1072	5	.	.	PUNCT
ftr-405	1073	1	265	265	NUM
ftr-405	1073	2	.	.	PUNCT
ftr-405	1074	1	i	i	PRON
ftr-405	1074	2	d.	d.	PROPN
ftr-405	1074	3	at	at	ADP
ftr-405	1074	4	882	882	NUM
ftr-405	1074	5	-	-	SYM
ftr-405	1074	6	3	3	NUM
ftr-405	1074	7	.	.	NOUN
ftr-405	1074	8	266	266	NUM
ftr-405	1074	9	.	.	PUNCT
ftr-405	1075	1	allied	ally	VERB
ftr-405	1075	2	stores	store	NOUN
ftr-405	1075	3	of	of	ADP
ftr-405	1075	4	ohio	ohio	PROPN
ftr-405	1075	5	,	,	PUNCT
ftr-405	1075	6	inc	inc	PROPN
ftr-405	1075	7	.	.	PROPN
ftr-405	1076	1	v.	v.	ADP
ftr-405	1076	2	bowers	bower	NOUN
ftr-405	1076	3	,	,	PUNCT
ftr-405	1076	4	358	358	NUM
ftr-405	1076	5	u.s	u.s	PROPN
ftr-405	1076	6	.	.	PROPN
ftr-405	1076	7	522	522	NUM
ftr-405	1076	8	(	(	PUNCT
ftr-405	1076	9	1959	1959	NUM
ftr-405	1076	10	)	)	PUNCT
ftr-405	1076	11	(	(	PUNCT
ftr-405	1076	12	exempting	exempt	VERB
ftr-405	1076	13	out	out	ADP
ftr-405	1076	14	of	of	ADP
ftr-405	1076	15	state	state	NOUN
ftr-405	1076	16	taxpayers	taxpayer	NOUN
ftr-405	1076	17	who	who	PRON
ftr-405	1076	18	store	store	VERB
ftr-405	1076	19	goods	good	NOUN
ftr-405	1076	20	in	in	ADP
ftr-405	1076	21	ohio	ohio	PROPN
ftr-405	1076	22	from	from	ADP
ftr-405	1076	23	personal	personal	ADJ
ftr-405	1076	24	property	property	NOUN
ftr-405	1076	25	tax	tax	NOUN
ftr-405	1076	26	)	)	PUNCT
ftr-405	1076	27	.	.	PUNCT
ftr-405	1077	1	267	267	X
ftr-405	1077	2	.	.	PUNCT
ftr-405	1077	3	madden	madden	PROPN
ftr-405	1077	4	v.	v.	ADP
ftr-405	1077	5	kentucky	kentucky	PROPN
ftr-405	1077	6	,	,	PUNCT
ftr-405	1077	7	309	309	NUM
ftr-405	1077	8	u.s	u.s	PROPN
ftr-405	1077	9	.	.	PROPN
ftr-405	1077	10	83	83	NUM
ftr-405	1077	11	(	(	PUNCT
ftr-405	1077	12	1940	1940	NUM
ftr-405	1077	13	)	)	PUNCT
ftr-405	1077	14	(	(	PUNCT
ftr-405	1077	15	upholding	uphold	VERB
ftr-405	1077	16	a	a	DET
ftr-405	1077	17	tax	tax	NOUN
ftr-405	1077	18	on	on	ADP
ftr-405	1077	19	out	out	ADP
ftr-405	1077	20	of	of	ADP
ftr-405	1077	21	state	state	NOUN
ftr-405	1077	22	bank	bank	NOUN
ftr-405	1077	23	deposits	deposit	NOUN
ftr-405	1077	24	fivefold	fivefold	ADJ
ftr-405	1077	25	as	as	ADV
ftr-405	1077	26	great	great	ADJ
ftr-405	1077	27	as	as	ADP
ftr-405	1077	28	the	the	DET
ftr-405	1077	29	tax	tax	NOUN
ftr-405	1077	30	on	on	ADP
ftr-405	1077	31	in	in	ADP
ftr-405	1077	32	state	state	NOUN
ftr-405	1077	33	deposits	deposit	NOUN
ftr-405	1077	34	)	)	PUNCT
ftr-405	1077	35	.	.	PUNCT
ftr-405	1078	1	268	268	NUM
ftr-405	1078	2	.	.	PUNCT
ftr-405	1079	1	general	general	PROPN
ftr-405	1079	2	motors	motors	PROPN
ftr-405	1079	3	corp	corp	PROPN
ftr-405	1079	4	.	.	PROPN
ftr-405	1079	5	v.	v.	PROPN
ftr-405	1079	6	tracy	tracy	PROPN
ftr-405	1079	7	,	,	PUNCT
ftr-405	1079	8	519	519	NUM
ftr-405	1079	9	u.s	u.s	PROPN
ftr-405	1079	10	.	.	PROPN
ftr-405	1079	11	278	278	NUM
ftr-405	1079	12	,	,	PUNCT
ftr-405	1079	13	306	306	NUM
ftr-405	1079	14	(	(	PUNCT
ftr-405	1079	15	1997	1997	NUM
ftr-405	1079	16	)	)	PUNCT
ftr-405	1079	17	.	.	PUNCT
ftr-405	1080	1	promote	promote	VERB
ftr-405	1080	2	alabama	alabama	NOUN
ftr-405	1080	3	-	-	PUNCT
ftr-405	1080	4	based	base	VERB
ftr-405	1080	5	businesses	business	NOUN
ftr-405	1080	6	violated	violate	VERB
ftr-405	1080	7	equal	equal	ADJ
ftr-405	1080	8	protection	protection	NOUN
ftr-405	1080	9	standards.263	standards.263	PROPN
ftr-405	1080	10	unlike	unlike	ADP
ftr-405	1080	11	the	the	DET
ftr-405	1080	12	california	california	PROPN
ftr-405	1080	13	tax	tax	NOUN
ftr-405	1080	14	that	that	PRON
ftr-405	1080	15	was	be	AUX
ftr-405	1080	16	designed	design	VERB
ftr-405	1080	17	to	to	PART
ftr-405	1080	18	promote	promote	VERB
ftr-405	1080	19	interstate	interstate	ADJ
ftr-405	1080	20	commerce	commerce	NOUN
ftr-405	1080	21	by	by	ADP
ftr-405	1080	22	discouraging	discourage	VERB
ftr-405	1080	23	other	other	ADJ
ftr-405	1080	24	states	state	NOUN
ftr-405	1080	25	from	from	ADP
ftr-405	1080	26	imposing	impose	VERB
ftr-405	1080	27	higher	high	ADJ
ftr-405	1080	28	taxes	taxis	NOUN
ftr-405	1080	29	on	on	ADP
ftr-405	1080	30	out	out	ADP
ftr-405	1080	31	-	-	PUNCT
ftr-405	1080	32	of	of	ADP
ftr-405	1080	33	-	-	PUNCT
ftr-405	1080	34	state	state	NOUN
ftr-405	1080	35	insurers	insurer	NOUN
ftr-405	1080	36	,	,	PUNCT
ftr-405	1080	37	alabama	alabama	PROPN
ftr-405	1080	38	’s	’s	PART
ftr-405	1080	39	domestic	domestic	ADJ
ftr-405	1080	40	preference	preference	NOUN
ftr-405	1080	41	tax	tax	NOUN
ftr-405	1080	42	created	create	VERB
ftr-405	1080	43	barriers	barrier	NOUN
ftr-405	1080	44	to	to	ADP
ftr-405	1080	45	entry	entry	NOUN
ftr-405	1080	46	into	into	ADP
ftr-405	1080	47	the	the	DET
ftr-405	1080	48	alabama	alabama	PROPN
ftr-405	1080	49	market	market	NOUN
ftr-405	1080	50	that	that	PRON
ftr-405	1080	51	were	be	AUX
ftr-405	1080	52	“	"	PUNCT
ftr-405	1080	53	purely	purely	ADV
ftr-405	1080	54	and	and	CCONJ
ftr-405	1080	55	completely	completely	ADV
ftr-405	1080	56	discriminatory	discriminatory	ADJ
ftr-405	1080	57	”	"	PUNCT
ftr-405	1080	58	against	against	ADP
ftr-405	1080	59	out	out	ADP
ftr-405	1080	60	of	of	ADP
ftr-405	1080	61	state	state	NOUN
ftr-405	1080	62	insurers	insurer	NOUN
ftr-405	1080	63	.	.	PUNCT
ftr-405	1081	1	moreover	moreover	ADV
ftr-405	1081	2	,	,	PUNCT
ftr-405	1081	3	the	the	DET
ftr-405	1081	4	court	court	NOUN
ftr-405	1081	5	observed	observe	VERB
ftr-405	1081	6	that	that	SCONJ
ftr-405	1081	7	the	the	DET
ftr-405	1081	8	domestic264	domestic264	PROPN
ftr-405	1081	9	preference	preference	PROPN
ftr-405	1081	10	tax	tax	NOUN
ftr-405	1081	11	bore	bore	PROPN
ftr-405	1081	12	no	no	DET
ftr-405	1081	13	rational	rational	ADJ
ftr-405	1081	14	relationship	relationship	NOUN
ftr-405	1081	15	to	to	ADP
ftr-405	1081	16	the	the	DET
ftr-405	1081	17	state	state	NOUN
ftr-405	1081	18	’s	’s	PART
ftr-405	1081	19	objectives	objective	NOUN
ftr-405	1081	20	.	.	PUNCT
ftr-405	1082	1	while	while	SCONJ
ftr-405	1082	2	the	the	DET
ftr-405	1082	3	structure	structure	NOUN
ftr-405	1082	4	of	of	ADP
ftr-405	1082	5	the	the	DET
ftr-405	1082	6	tax	tax	NOUN
ftr-405	1082	7	encouraged	encourage	VERB
ftr-405	1082	8	out	out	ADP
ftr-405	1082	9	of	of	ADP
ftr-405	1082	10	state	state	NOUN
ftr-405	1082	11	insurers	insurer	NOUN
ftr-405	1082	12	to	to	PART
ftr-405	1082	13	invest	invest	VERB
ftr-405	1082	14	in	in	ADP
ftr-405	1082	15	alabama	alabama	PROPN
ftr-405	1082	16	assets	asset	NOUN
ftr-405	1082	17	by	by	ADP
ftr-405	1082	18	reducing	reduce	VERB
ftr-405	1082	19	the	the	DET
ftr-405	1082	20	tax	tax	NOUN
ftr-405	1082	21	rate	rate	NOUN
ftr-405	1082	22	relative	relative	ADJ
ftr-405	1082	23	to	to	ADP
ftr-405	1082	24	the	the	DET
ftr-405	1082	25	level	level	NOUN
ftr-405	1082	26	of	of	ADP
ftr-405	1082	27	alabama	alabama	PROPN
ftr-405	1082	28	investment	investment	NOUN
ftr-405	1082	29	,	,	PUNCT
ftr-405	1082	30	it	it	PRON
ftr-405	1082	31	did	do	AUX
ftr-405	1082	32	not	not	PART
ftr-405	1082	33	require	require	VERB
ftr-405	1082	34	alabama	alabama	PROPN
ftr-405	1082	35	insurers	insurer	NOUN
ftr-405	1082	36	to	to	PART
ftr-405	1082	37	invest	invest	VERB
ftr-405	1082	38	in	in	ADP
ftr-405	1082	39	alabama	alabama	PROPN
ftr-405	1082	40	assets	asset	NOUN
ftr-405	1082	41	at	at	ADV
ftr-405	1082	42	all	all	ADV
ftr-405	1082	43	.	.	PUNCT
ftr-405	1083	1	265	265	NUM
ftr-405	1083	2	but	but	CCONJ
ftr-405	1083	3	even	even	ADV
ftr-405	1083	4	in	in	ADP
ftr-405	1083	5	those	those	DET
ftr-405	1083	6	cases	case	NOUN
ftr-405	1083	7	where	where	SCONJ
ftr-405	1083	8	geography	geography	NOUN
ftr-405	1083	9	is	be	AUX
ftr-405	1083	10	critical	critical	ADJ
ftr-405	1083	11	,	,	PUNCT
ftr-405	1083	12	the	the	DET
ftr-405	1083	13	court	court	NOUN
ftr-405	1083	14	is	be	AUX
ftr-405	1083	15	reluctant	reluctant	ADJ
ftr-405	1083	16	to	to	PART
ftr-405	1083	17	reject	reject	VERB
ftr-405	1083	18	a	a	DET
ftr-405	1083	19	state	state	NOUN
ftr-405	1083	20	taxing	tax	VERB
ftr-405	1083	21	scheme	scheme	NOUN
ftr-405	1083	22	when	when	SCONJ
ftr-405	1083	23	it	it	PRON
ftr-405	1083	24	can	can	AUX
ftr-405	1083	25	find	find	VERB
ftr-405	1083	26	a	a	DET
ftr-405	1083	27	rational	rational	ADJ
ftr-405	1083	28	basis	basis	NOUN
ftr-405	1083	29	.	.	PUNCT
ftr-405	1084	1	when	when	SCONJ
ftr-405	1084	2	the	the	DET
ftr-405	1084	3	tax	tax	NOUN
ftr-405	1084	4	scheme	scheme	NOUN
ftr-405	1084	5	discriminates	discriminate	VERB
ftr-405	1084	6	against	against	ADP
ftr-405	1084	7	in	in	ADP
ftr-405	1084	8	-	-	PUNCT
ftr-405	1084	9	state	state	NOUN
ftr-405	1084	10	taxpayers	taxpayer	NOUN
ftr-405	1084	11	in	in	ADP
ftr-405	1084	12	order	order	NOUN
ftr-405	1084	13	to	to	PART
ftr-405	1084	14	encourage	encourage	VERB
ftr-405	1084	15	investment	investment	NOUN
ftr-405	1084	16	by	by	ADP
ftr-405	1084	17	out	out	ADV
ftr-405	1084	18	-	-	PUNCT
ftr-405	1084	19	of	of	ADP
ftr-405	1084	20	-	-	PUNCT
ftr-405	1084	21	state	state	NOUN
ftr-405	1084	22	taxpayers	taxpayer	NOUN
ftr-405	1084	23	by	by	ADP
ftr-405	1084	24	exempting	exempt	VERB
ftr-405	1084	25	them	they	PRON
ftr-405	1084	26	from	from	ADP
ftr-405	1084	27	tax	tax	NOUN
ftr-405	1084	28	,	,	PUNCT
ftr-405	1084	29	the	the	DET
ftr-405	1084	30	court	court	NOUN
ftr-405	1084	31	finds	find	VERB
ftr-405	1084	32	no	no	DET
ftr-405	1084	33	equal	equal	ADJ
ftr-405	1084	34	protection	protection	NOUN
ftr-405	1084	35	violation	violation	NOUN
ftr-405	1084	36	.	.	PUNCT
ftr-405	1085	1	similarly	similarly	ADV
ftr-405	1085	2	,	,	PUNCT
ftr-405	1085	3	when	when	SCONJ
ftr-405	1085	4	the	the	DET
ftr-405	1085	5	tax266	tax266	PROPN
ftr-405	1085	6	discrimination	discrimination	NOUN
ftr-405	1085	7	directly	directly	ADV
ftr-405	1085	8	affects	affect	VERB
ftr-405	1085	9	residents	resident	NOUN
ftr-405	1085	10	and	and	CCONJ
ftr-405	1085	11	only	only	ADV
ftr-405	1085	12	incidentally	incidentally	ADV
ftr-405	1085	13	non	non	NOUN
ftr-405	1085	14	-	-	NOUN
ftr-405	1085	15	residents	resident	NOUN
ftr-405	1085	16	because	because	SCONJ
ftr-405	1085	17	it	it	PRON
ftr-405	1085	18	favors	favor	VERB
ftr-405	1085	19	in	in	ADP
ftr-405	1085	20	-	-	PUNCT
ftr-405	1085	21	state	state	NOUN
ftr-405	1085	22	business	business	NOUN
ftr-405	1085	23	,	,	PUNCT
ftr-405	1085	24	the	the	DET
ftr-405	1085	25	court	court	NOUN
ftr-405	1085	26	has	have	AUX
ftr-405	1085	27	relied	rely	VERB
ftr-405	1085	28	on	on	ADP
ftr-405	1085	29	state	state	NOUN
ftr-405	1085	30	legislatures	legislature	NOUN
ftr-405	1085	31	’	’	PART
ftr-405	1085	32	knowledge	knowledge	NOUN
ftr-405	1085	33	of	of	ADP
ftr-405	1085	34	local	local	ADJ
ftr-405	1085	35	conditions	condition	NOUN
ftr-405	1085	36	and	and	CCONJ
ftr-405	1085	37	collection	collection	NOUN
ftr-405	1085	38	opportunities	opportunity	NOUN
ftr-405	1085	39	to	to	PART
ftr-405	1085	40	uphold	uphold	VERB
ftr-405	1085	41	the	the	DET
ftr-405	1085	42	tax	tax	NOUN
ftr-405	1085	43	.	.	PUNCT
ftr-405	1086	1	another	another	DET
ftr-405	1086	2	example	example	NOUN
ftr-405	1086	3	of	of	ADP
ftr-405	1086	4	a	a	DET
ftr-405	1086	5	tax	tax	NOUN
ftr-405	1086	6	that	that	PRON
ftr-405	1086	7	withstood	withstand	VERB
ftr-405	1086	8	the	the	DET
ftr-405	1086	9	equal	equal	ADJ
ftr-405	1086	10	protection	protection	NOUN
ftr-405	1086	11	challenge267	challenge267	PROPN
ftr-405	1086	12	deals	deal	NOUN
ftr-405	1086	13	with	with	ADP
ftr-405	1086	14	natural	natural	ADJ
ftr-405	1086	15	gas	gas	NOUN
ftr-405	1086	16	in	in	ADP
ftr-405	1086	17	ohio	ohio	PROPN
ftr-405	1086	18	.	.	PUNCT
ftr-405	1087	1	in	in	ADP
ftr-405	1087	2	ohio	ohio	PROPN
ftr-405	1087	3	,	,	PUNCT
ftr-405	1087	4	local	local	ADJ
ftr-405	1087	5	distribution	distribution	NOUN
ftr-405	1087	6	companies	company	NOUN
ftr-405	1087	7	enjoy	enjoy	VERB
ftr-405	1087	8	an	an	DET
ftr-405	1087	9	exemption	exemption	NOUN
ftr-405	1087	10	from	from	ADP
ftr-405	1087	11	the	the	DET
ftr-405	1087	12	use	use	NOUN
ftr-405	1087	13	tax	tax	NOUN
ftr-405	1087	14	for	for	ADP
ftr-405	1087	15	the	the	DET
ftr-405	1087	16	natural	natural	ADJ
ftr-405	1087	17	gas	gas	NOUN
ftr-405	1087	18	while	while	SCONJ
ftr-405	1087	19	both	both	CCONJ
ftr-405	1087	20	in	in	ADP
ftr-405	1087	21	-	-	PUNCT
ftr-405	1087	22	state	state	NOUN
ftr-405	1087	23	and	and	CCONJ
ftr-405	1087	24	outof	outof	PROPN
ftr-405	1087	25	-	-	PUNCT
ftr-405	1087	26	state	state	NOUN
ftr-405	1087	27	independent	independent	ADJ
ftr-405	1087	28	producers	producer	NOUN
ftr-405	1087	29	of	of	ADP
ftr-405	1087	30	natural	natural	ADJ
ftr-405	1087	31	gas	gas	NOUN
ftr-405	1087	32	are	be	AUX
ftr-405	1087	33	not	not	PART
ftr-405	1087	34	exempt	exempt	ADJ
ftr-405	1087	35	.	.	PUNCT
ftr-405	1088	1	the	the	DET
ftr-405	1088	2	court	court	NOUN
ftr-405	1088	3	held	hold	VERB
ftr-405	1088	4	that	that	SCONJ
ftr-405	1088	5	the	the	DET
ftr-405	1088	6	exemption	exemption	NOUN
ftr-405	1088	7	was	be	AUX
ftr-405	1088	8	permissible	permissible	ADJ
ftr-405	1088	9	regulation	regulation	NOUN
ftr-405	1088	10	of	of	ADP
ftr-405	1088	11	natural	natural	ADJ
ftr-405	1088	12	gas	gas	NOUN
ftr-405	1088	13	distribution	distribution	NOUN
ftr-405	1088	14	in	in	ADP
ftr-405	1088	15	order	order	NOUN
ftr-405	1088	16	to	to	PART
ftr-405	1088	17	protect	protect	VERB
ftr-405	1088	18	that	that	DET
ftr-405	1088	19	market	market	NOUN
ftr-405	1088	20	.	.	PUNCT
ftr-405	1089	1	268	268	NUM
ftr-405	1089	2	in	in	ADP
ftr-405	1089	3	an	an	DET
ftr-405	1089	4	earlier	early	ADJ
ftr-405	1089	5	decision	decision	NOUN
ftr-405	1089	6	,	,	PUNCT
ftr-405	1089	7	the	the	DET
ftr-405	1089	8	court	court	NOUN
ftr-405	1089	9	found	find	VERB
ftr-405	1089	10	a	a	DET
ftr-405	1089	11	rational	rational	ADJ
ftr-405	1089	12	basis	basis	NOUN
ftr-405	1089	13	in	in	ADP
ftr-405	1089	14	vermont	vermont	PROPN
ftr-405	1089	15	’s	’s	PART
ftr-405	1089	16	efforts	effort	NOUN
ftr-405	1089	17	to	to	PART
ftr-405	1089	18	achieve	achieve	VERB
ftr-405	1089	19	a	a	DET
ftr-405	1089	20	very	very	ADV
ftr-405	1089	21	rough	rough	ADJ
ftr-405	1089	22	equivalence	equivalence	NOUN
ftr-405	1089	23	between	between	ADP
ftr-405	1089	24	dividends	dividend	NOUN
ftr-405	1089	25	from	from	ADP
ftr-405	1089	26	domestic	domestic	ADJ
ftr-405	1089	27	corporations	corporation	NOUN
ftr-405	1089	28	that	that	PRON
ftr-405	1089	29	were	be	AUX
ftr-405	1089	30	subject	subject	ADJ
ftr-405	1089	31	to	to	ADP
ftr-405	1089	32	vermont	vermont	PROPN
ftr-405	1089	33	franchise	franchise	NOUN
ftr-405	1089	34	tax	tax	NOUN
ftr-405	1089	35	and	and	CCONJ
ftr-405	1089	36	foreign	foreign	ADJ
ftr-405	1089	37	corporations	corporation	NOUN
ftr-405	1089	38	that	that	PRON
ftr-405	1089	39	were	be	AUX
ftr-405	1089	40	not	not	PART
ftr-405	1089	41	subject	subject	ADJ
ftr-405	1089	42	to	to	ADP
ftr-405	1089	43	the	the	DET
ftr-405	1089	44	tax	tax	NOUN
ftr-405	1089	45	.	.	PUNCT
ftr-405	1090	1	only	only	ADV
ftr-405	1090	2	dividends	dividend	NOUN
ftr-405	1090	3	from	from	ADP
ftr-405	1090	4	foreign	foreign	ADJ
ftr-405	1090	5	corporations	corporation	NOUN
ftr-405	1090	6	were	be	AUX
ftr-405	1090	7	subject	subject	ADJ
ftr-405	1090	8	to	to	ADP
ftr-405	1090	9	income	income	NOUN
ftr-405	1090	10	tax	tax	NOUN
ftr-405	1090	11	in	in	ADP
ftr-405	1090	12	vermont	vermont	PROPN
ftr-405	1090	13	.	.	PUNCT
ftr-405	1091	1	yet	yet	ADV
ftr-405	1091	2	,	,	PUNCT
ftr-405	1091	3	the	the	DET
ftr-405	1091	4	discrimination	discrimination	NOUN
ftr-405	1091	5	against	against	ADP
ftr-405	1091	6	those	those	DET
ftr-405	1091	7	dividends	dividend	NOUN
ftr-405	1091	8	met	meet	VERB
ftr-405	1091	9	equal	equal	ADJ
ftr-405	1091	10	protection	protection	NOUN
ftr-405	1091	11	standards	standard	NOUN
ftr-405	1091	12	because	because	SCONJ
ftr-405	1091	13	exempt	exempt	ADJ
ftr-405	1091	14	vermont	vermont	NOUN
ftr-405	1091	15	dividends	dividend	NOUN
ftr-405	1091	16	had	have	AUX
ftr-405	1091	17	borne	bear	VERB
ftr-405	1091	18	an	an	DET
ftr-405	1091	19	equivalent	equivalent	ADJ
ftr-405	1091	20	indirect	indirect	ADJ
ftr-405	1091	21	tax	tax	NOUN
ftr-405	1091	22	burden	burden	NOUN
ftr-405	1091	23	through	through	ADP
ftr-405	1091	24	the	the	DET
ftr-405	1091	25	297	297	NUM
ftr-405	1091	26	horizontal	horizontal	ADJ
ftr-405	1091	27	and	and	CCONJ
ftr-405	1091	28	vertical	vertical	ADJ
ftr-405	1091	29	equity	equity	NOUN
ftr-405	1091	30	in	in	ADP
ftr-405	1091	31	taxation	taxation	NOUN
ftr-405	1092	1	[	[	X
ftr-405	1092	2	vol.7:5	vol.7:5	PROPN
ftr-405	1092	3	269	269	NUM
ftr-405	1092	4	.	.	PUNCT
ftr-405	1093	1	colgate	colgate	PROPN
ftr-405	1093	2	v.	v.	ADP
ftr-405	1093	3	harvey	harvey	PROPN
ftr-405	1093	4	,	,	PUNCT
ftr-405	1093	5	296	296	NUM
ftr-405	1093	6	u.s	u.s	PROPN
ftr-405	1093	7	.	.	PROPN
ftr-405	1093	8	404	404	NUM
ftr-405	1093	9	(	(	PUNCT
ftr-405	1093	10	1935	1935	NUM
ftr-405	1093	11	)	)	PUNCT
ftr-405	1093	12	.	.	PUNCT
ftr-405	1094	1	270	270	NUM
ftr-405	1094	2	.	.	PUNCT
ftr-405	1095	1	i	i	PRON
ftr-405	1095	2	d.	d.	PROPN
ftr-405	1095	3	at	at	ADP
ftr-405	1095	4	422	422	NUM
ftr-405	1095	5	.	.	PUNCT
ftr-405	1096	1	271	271	NUM
ftr-405	1096	2	.	.	PUNCT
ftr-405	1097	1	i	i	PRON
ftr-405	1097	2	d.	d.	PROPN
ftr-405	1097	3	at	at	ADP
ftr-405	1097	4	425	425	NUM
ftr-405	1097	5	.	.	PUNCT
ftr-405	1097	6	272	272	NUM
ftr-405	1097	7	.	.	PUNCT
ftr-405	1098	1	illinois	illinois	PROPN
ftr-405	1098	2	c.	c.	PROPN
ftr-405	1098	3	r.	r.	PROPN
ftr-405	1098	4	co.	co.	PROPN
ftr-405	1098	5	v.	v.	ADP
ftr-405	1098	6	minnesota	minnesota	PROPN
ftr-405	1098	7	,	,	PUNCT
ftr-405	1098	8	309	309	NUM
ftr-405	1098	9	u.s	u.s	PROPN
ftr-405	1098	10	.	.	PROPN
ftr-405	1098	11	157	157	NUM
ftr-405	1098	12	(	(	PUNCT
ftr-405	1098	13	1940	1940	NUM
ftr-405	1098	14	)	)	PUNCT
ftr-405	1098	15	.	.	PUNCT
ftr-405	1099	1	273	273	NUM
ftr-405	1099	2	.	.	X
ftr-405	1100	1	mich	mich	PROPN
ftr-405	1100	2	.	.	PUNCT
ftr-405	1101	1	comp	comp	PROPN
ftr-405	1101	2	.	.	PUNCT
ftr-405	1102	1	laws	law	NOUN
ftr-405	1102	2	§	§	PROPN
ftr-405	1102	3	208.1	208.1	NUM
ftr-405	1102	4	(	(	PUNCT
ftr-405	1102	5	2005	2005	NUM
ftr-405	1102	6	)	)	PUNCT
ftr-405	1102	7	,	,	PUNCT
ftr-405	1102	8	(	(	PUNCT
ftr-405	1102	9	repealed	repeal	VERB
ftr-405	1102	10	for	for	ADP
ftr-405	1102	11	years	year	NOUN
ftr-405	1102	12	beginning	begin	VERB
ftr-405	1102	13	after	after	ADP
ftr-405	1102	14	2009	2009	NUM
ftr-405	1102	15	)	)	PUNCT
ftr-405	1102	16	,	,	PUNCT
ftr-405	1102	17	as	as	ADP
ftr-405	1102	18	in	in	ADP
ftr-405	1102	19	effect	effect	NOUN
ftr-405	1102	20	at	at	ADP
ftr-405	1102	21	the	the	DET
ftr-405	1102	22	time	time	NOUN
ftr-405	1102	23	of	of	ADP
ftr-405	1102	24	the	the	DET
ftr-405	1102	25	case	case	NOUN
ftr-405	1102	26	,	,	PUNCT
ftr-405	1102	27	imposed	impose	VERB
ftr-405	1102	28	a	a	DET
ftr-405	1102	29	value	value	NOUN
ftr-405	1102	30	added	add	VERB
ftr-405	1102	31	tax	tax	NOUN
ftr-405	1102	32	that	that	PRON
ftr-405	1102	33	apportions	apportion	VERB
ftr-405	1102	34	the	the	DET
ftr-405	1102	35	value	value	NOUN
ftr-405	1102	36	added	add	VERB
ftr-405	1102	37	that	that	PRON
ftr-405	1102	38	is	be	AUX
ftr-405	1102	39	subject	subject	ADJ
ftr-405	1102	40	to	to	ADP
ftr-405	1102	41	tax	tax	NOUN
ftr-405	1102	42	in	in	ADP
ftr-405	1102	43	michigan	michigan	PROPN
ftr-405	1102	44	for	for	ADP
ftr-405	1102	45	taxpayers	taxpayer	NOUN
ftr-405	1102	46	operating	operate	VERB
ftr-405	1102	47	in	in	ADP
ftr-405	1102	48	more	more	ADJ
ftr-405	1102	49	than	than	ADP
ftr-405	1102	50	one	one	NUM
ftr-405	1102	51	state	state	NOUN
ftr-405	1102	52	based	base	VERB
ftr-405	1102	53	upon	upon	SCONJ
ftr-405	1102	54	three	three	NUM
ftr-405	1102	55	factors	factor	NOUN
ftr-405	1102	56	:	:	PUNCT
ftr-405	1102	57	property	property	NOUN
ftr-405	1102	58	,	,	PUNCT
ftr-405	1102	59	payroll	payroll	NOUN
ftr-405	1102	60	and	and	CCONJ
ftr-405	1102	61	sales	sale	NOUN
ftr-405	1102	62	.	.	PUNCT
ftr-405	1103	1	274	274	NUM
ftr-405	1103	2	.	.	NUM
ftr-405	1103	3	trinova	trinova	PROPN
ftr-405	1103	4	corp	corp	PROPN
ftr-405	1103	5	.	.	PROPN
ftr-405	1103	6	v.	v.	PROPN
ftr-405	1103	7	michigan	michigan	PROPN
ftr-405	1103	8	dep’t	dep’t	PROPN
ftr-405	1103	9	of	of	ADP
ftr-405	1103	10	treasury	treasury	PROPN
ftr-405	1103	11	,	,	PUNCT
ftr-405	1103	12	498	498	NUM
ftr-405	1103	13	u.s	u.s	PROPN
ftr-405	1103	14	.	.	PROPN
ftr-405	1103	15	358	358	NUM
ftr-405	1103	16	(	(	PUNCT
ftr-405	1103	17	1991	1991	NUM
ftr-405	1103	18	)	)	PUNCT
ftr-405	1103	19	.	.	PUNCT
ftr-405	1104	1	275	275	NUM
ftr-405	1104	2	.	.	PUNCT
ftr-405	1105	1	i	i	PRON
ftr-405	1105	2	d.	d.	PROPN
ftr-405	1105	3	at	at	ADP
ftr-405	1105	4	380	380	NUM
ftr-405	1105	5	.	.	PUNCT
ftr-405	1106	1	276	276	NUM
ftr-405	1106	2	.	.	PUNCT
ftr-405	1106	3	butler	butler	PROPN
ftr-405	1106	4	bros	bros	PROPN
ftr-405	1106	5	.	.	PROPN
ftr-405	1107	1	v.	v.	ADP
ftr-405	1107	2	mccolgan	mccolgan	NOUN
ftr-405	1107	3	,	,	PUNCT
ftr-405	1107	4	315	315	NUM
ftr-405	1107	5	u.s	u.s	PROPN
ftr-405	1107	6	.	.	PROPN
ftr-405	1107	7	501	501	NUM
ftr-405	1107	8	,	,	PUNCT
ftr-405	1107	9	509	509	NUM
ftr-405	1107	10	(	(	PUNCT
ftr-405	1107	11	1942	1942	NUM
ftr-405	1107	12	)	)	PUNCT
ftr-405	1107	13	.	.	PUNCT
ftr-405	1108	1	277	277	NUM
ftr-405	1108	2	.	.	PUNCT
ftr-405	1109	1	7a	7a	NUM
ftr-405	1109	2	u.	u.	PROPN
ftr-405	1109	3	l.	l.	PROPN
ftr-405	1109	4	a.	a.	PROPN
ftr-405	1109	5	331	331	NUM
ftr-405	1109	6	(	(	PUNCT
ftr-405	1109	7	1990	1990	NUM
ftr-405	1109	8	cum	cum	NOUN
ftr-405	1109	9	.	.	PUNCT
ftr-405	1110	1	supp	supp	PROPN
ftr-405	1110	2	.	.	PUNCT
ftr-405	1110	3	)	)	PUNCT
ftr-405	1111	1	(	(	PUNCT
ftr-405	1111	2	approved	approve	VERB
ftr-405	1111	3	in	in	ADP
ftr-405	1111	4	1957	1957	NUM
ftr-405	1111	5	by	by	ADP
ftr-405	1111	6	the	the	DET
ftr-405	1111	7	national	national	ADJ
ftr-405	1111	8	conference	conference	NOUN
ftr-405	1111	9	of	of	ADP
ftr-405	1111	10	commissioners	commissioner	NOUN
ftr-405	1111	11	on	on	ADP
ftr-405	1111	12	uniform	uniform	ADJ
ftr-405	1111	13	state	state	NOUN
ftr-405	1111	14	laws	law	NOUN
ftr-405	1111	15	and	and	CCONJ
ftr-405	1111	16	the	the	DET
ftr-405	1111	17	american	american	PROPN
ftr-405	1111	18	bar	bar	PROPN
ftr-405	1111	19	association	association	PROPN
ftr-405	1111	20	)	)	PUNCT
ftr-405	1111	21	.	.	PUNCT
ftr-405	1112	1	278	278	NUM
ftr-405	1112	2	.	.	PUNCT
ftr-405	1113	1	trinova	trinova	PROPN
ftr-405	1113	2	corp	corp	PROPN
ftr-405	1113	3	.	.	PROPN
ftr-405	1113	4	v.	v.	PROPN
ftr-405	1113	5	michigan	michigan	PROPN
ftr-405	1113	6	dep’t	dep’t	PROPN
ftr-405	1113	7	of	of	ADP
ftr-405	1113	8	treasury	treasury	PROPN
ftr-405	1113	9	,	,	PUNCT
ftr-405	1113	10	498	498	NUM
ftr-405	1113	11	u.s	u.s	PROPN
ftr-405	1113	12	.	.	PROPN
ftr-405	1113	13	at	at	ADP
ftr-405	1113	14	380	380	NUM
ftr-405	1113	15	.	.	PUNCT
ftr-405	1114	1	franchise	franchise	NOUN
ftr-405	1114	2	tax	tax	NOUN
ftr-405	1114	3	.	.	PUNCT
ftr-405	1115	1	the	the	DET
ftr-405	1115	2	court	court	NOUN
ftr-405	1115	3	observed	observe	VERB
ftr-405	1115	4	:	:	PUNCT
ftr-405	1115	5	“	"	PUNCT
ftr-405	1115	6	absolute	absolute	ADJ
ftr-405	1115	7	equality	equality	NOUN
ftr-405	1115	8	in	in	ADP
ftr-405	1115	9	taxation	taxation	NOUN
ftr-405	1115	10	can	can	AUX
ftr-405	1115	11	not	not	PART
ftr-405	1115	12	be269	be269	PROPN
ftr-405	1115	13	obtained	obtain	VERB
ftr-405	1115	14	,	,	PUNCT
ftr-405	1115	15	and	and	CCONJ
ftr-405	1115	16	is	be	AUX
ftr-405	1115	17	not	not	PART
ftr-405	1115	18	required	require	VERB
ftr-405	1115	19	under	under	ADP
ftr-405	1115	20	the	the	DET
ftr-405	1115	21	14th	14th	ADJ
ftr-405	1115	22	amendment	amendment	NOUN
ftr-405	1115	23	.	.	PUNCT
ftr-405	1115	24	”	"	PUNCT
ftr-405	1116	1	in	in	ADP
ftr-405	1116	2	the	the	DET
ftr-405	1116	3	same270	same270	PROPN
ftr-405	1116	4	case	case	NOUN
ftr-405	1116	5	,	,	PUNCT
ftr-405	1116	6	however	however	ADV
ftr-405	1116	7	,	,	PUNCT
ftr-405	1116	8	the	the	DET
ftr-405	1116	9	court	court	NOUN
ftr-405	1116	10	held	hold	VERB
ftr-405	1116	11	that	that	SCONJ
ftr-405	1116	12	vermont	vermont	PROPN
ftr-405	1116	13	’s	’s	PART
ftr-405	1116	14	exemption	exemption	NOUN
ftr-405	1116	15	of	of	ADP
ftr-405	1116	16	interest	interest	NOUN
ftr-405	1116	17	earned	earn	VERB
ftr-405	1116	18	from	from	ADP
ftr-405	1116	19	vermont	vermont	PROPN
ftr-405	1116	20	loans	loan	NOUN
ftr-405	1116	21	from	from	ADP
ftr-405	1116	22	tax	tax	NOUN
ftr-405	1116	23	discriminated	discriminate	VERB
ftr-405	1116	24	against	against	ADP
ftr-405	1116	25	out	out	ADV
ftr-405	1116	26	-	-	PUNCT
ftr-405	1116	27	of	of	ADP
ftr-405	1116	28	-	-	PUNCT
ftr-405	1116	29	state	state	NOUN
ftr-405	1116	30	loans	loan	NOUN
ftr-405	1116	31	in	in	ADP
ftr-405	1116	32	violation	violation	NOUN
ftr-405	1116	33	of	of	ADP
ftr-405	1116	34	the	the	DET
ftr-405	1116	35	equal	equal	ADJ
ftr-405	1116	36	protection	protection	NOUN
ftr-405	1116	37	clause.271	clause.271	VERB
ftr-405	1116	38	several	several	ADJ
ftr-405	1116	39	decisions	decision	NOUN
ftr-405	1116	40	address	address	VERB
ftr-405	1116	41	challenges	challenge	NOUN
ftr-405	1116	42	to	to	ADP
ftr-405	1116	43	formulary	formulary	VERB
ftr-405	1116	44	apportionment	apportionment	NOUN
ftr-405	1116	45	methods	method	NOUN
ftr-405	1116	46	that	that	PRON
ftr-405	1116	47	states	state	VERB
ftr-405	1116	48	use	use	VERB
ftr-405	1116	49	to	to	PART
ftr-405	1116	50	reach	reach	VERB
ftr-405	1116	51	part	part	NOUN
ftr-405	1116	52	of	of	ADP
ftr-405	1116	53	the	the	DET
ftr-405	1116	54	income	income	NOUN
ftr-405	1116	55	of	of	ADP
ftr-405	1116	56	out	out	ADP
ftr-405	1116	57	of	of	ADP
ftr-405	1116	58	state	state	NOUN
ftr-405	1116	59	taxpayers	taxpayer	NOUN
ftr-405	1116	60	.	.	PUNCT
ftr-405	1117	1	the	the	DET
ftr-405	1117	2	court	court	NOUN
ftr-405	1117	3	held	hold	VERB
ftr-405	1117	4	apportionment	apportionment	NOUN
ftr-405	1117	5	of	of	ADP
ftr-405	1117	6	railroad	railroad	NOUN
ftr-405	1117	7	revenue	revenue	NOUN
ftr-405	1117	8	based	base	VERB
ftr-405	1117	9	on	on	ADP
ftr-405	1117	10	the	the	DET
ftr-405	1117	11	ratio	ratio	NOUN
ftr-405	1117	12	of	of	ADP
ftr-405	1117	13	instate	instate	ADJ
ftr-405	1117	14	freight	freight	NOUN
ftr-405	1117	15	car	car	NOUN
ftr-405	1117	16	miles	mile	NOUN
ftr-405	1117	17	to	to	PART
ftr-405	1117	18	system	system	VERB
ftr-405	1117	19	car	car	NOUN
ftr-405	1117	20	miles	mile	NOUN
ftr-405	1117	21	to	to	PART
ftr-405	1117	22	be	be	AUX
ftr-405	1117	23	an	an	DET
ftr-405	1117	24	acceptable	acceptable	ADJ
ftr-405	1117	25	method	method	NOUN
ftr-405	1117	26	under	under	ADP
ftr-405	1117	27	equal	equal	ADJ
ftr-405	1117	28	protection	protection	NOUN
ftr-405	1117	29	challenge	challenge	NOUN
ftr-405	1117	30	.	.	PUNCT
ftr-405	1118	1	more	more	ADV
ftr-405	1118	2	recently	recently	ADV
ftr-405	1118	3	,	,	PUNCT
ftr-405	1118	4	michigan	michigan	PROPN
ftr-405	1118	5	’s	’s	PART
ftr-405	1118	6	single	single	ADJ
ftr-405	1118	7	business272	business272	PROPN
ftr-405	1118	8	tax	tax	NOUN
ftr-405	1118	9	apportionment	apportionment	NOUN
ftr-405	1118	10	of	of	ADP
ftr-405	1118	11	value	value	NOUN
ftr-405	1118	12	added	add	VERB
ftr-405	1118	13	to	to	ADP
ftr-405	1118	14	michigan	michigan	PROPN
ftr-405	1118	15	in	in	ADP
ftr-405	1118	16	order	order	NOUN
ftr-405	1118	17	to	to	PART
ftr-405	1118	18	subject	subject	VERB
ftr-405	1118	19	that	that	PRON
ftr-405	1118	20	value273	value273	PROPN
ftr-405	1118	21	added	add	VERB
ftr-405	1118	22	to	to	ADP
ftr-405	1118	23	tax	tax	NOUN
ftr-405	1118	24	in	in	ADP
ftr-405	1118	25	michigan	michigan	PROPN
ftr-405	1118	26	withstood	withstand	VERB
ftr-405	1118	27	both	both	PRON
ftr-405	1118	28	due	due	ADJ
ftr-405	1118	29	process	process	NOUN
ftr-405	1118	30	and	and	CCONJ
ftr-405	1118	31	commerce	commerce	NOUN
ftr-405	1118	32	clause	clause	NOUN
ftr-405	1118	33	challenge	challenge	NOUN
ftr-405	1118	34	that	that	PRON
ftr-405	1118	35	it	it	PRON
ftr-405	1118	36	discriminated	discriminate	VERB
ftr-405	1118	37	against	against	ADP
ftr-405	1118	38	interstate	interstate	ADJ
ftr-405	1118	39	commerce	commerce	NOUN
ftr-405	1118	40	.	.	PUNCT
ftr-405	1119	1	the	the	DET
ftr-405	1119	2	formula274	formula274	PROPN
ftr-405	1119	3	was	be	AUX
ftr-405	1119	4	internally	internally	ADV
ftr-405	1119	5	consistent	consistent	ADJ
ftr-405	1119	6	.	.	PUNCT
ftr-405	1120	1	the	the	DET
ftr-405	1120	2	court	court	NOUN
ftr-405	1120	3	approved	approve	VERB
ftr-405	1120	4	the	the	DET
ftr-405	1120	5	three	three	NUM
ftr-405	1120	6	factor	factor	NOUN
ftr-405	1120	7	formula	formula	NOUN
ftr-405	1120	8	for275	for275	PROPN
ftr-405	1120	9	income	income	NOUN
ftr-405	1120	10	and	and	CCONJ
ftr-405	1120	11	the	the	DET
ftr-405	1120	12	national	national	ADJ
ftr-405	1120	13	conference	conference	NOUN
ftr-405	1120	14	of	of	ADP
ftr-405	1120	15	commissioners	commissioner	NOUN
ftr-405	1120	16	on	on	ADP
ftr-405	1120	17	uniform	uniform	ADJ
ftr-405	1120	18	state276	state276	PROPN
ftr-405	1120	19	laws	law	NOUN
ftr-405	1120	20	adopted	adopt	VERB
ftr-405	1120	21	it	it	PRON
ftr-405	1120	22	for	for	ADP
ftr-405	1120	23	income	income	NOUN
ftr-405	1120	24	that	that	PRON
ftr-405	1120	25	the	the	DET
ftr-405	1120	26	uniform	uniform	ADJ
ftr-405	1120	27	division	division	NOUN
ftr-405	1120	28	of	of	ADP
ftr-405	1120	29	income	income	NOUN
ftr-405	1120	30	for	for	ADP
ftr-405	1120	31	tax	tax	NOUN
ftr-405	1120	32	purposes	purpose	NOUN
ftr-405	1120	33	act	act	VERB
ftr-405	1120	34	apportions	apportion	NOUN
ftr-405	1120	35	.	.	PUNCT
ftr-405	1121	1	since	since	SCONJ
ftr-405	1121	2	the	the	DET
ftr-405	1121	3	tax	tax	NOUN
ftr-405	1121	4	is	be	AUX
ftr-405	1121	5	a	a	DET
ftr-405	1121	6	tax	tax	NOUN
ftr-405	1121	7	on	on	ADP
ftr-405	1121	8	business	business	NOUN
ftr-405	1121	9	operation	operation	NOUN
ftr-405	1121	10	in277	in277	PROPN
ftr-405	1121	11	michigan	michigan	PROPN
ftr-405	1121	12	,	,	PUNCT
ftr-405	1121	13	the	the	DET
ftr-405	1121	14	apportionment	apportionment	ADJ
ftr-405	1121	15	formula	formula	NOUN
ftr-405	1121	16	is	be	AUX
ftr-405	1121	17	not	not	PART
ftr-405	1121	18	unfair.278	unfair.278	ADJ
ftr-405	1121	19	d.	d.	PROPN
ftr-405	1121	20	commerce	commerce	PROPN
ftr-405	1121	21	clause	clause	NOUN
ftr-405	1121	22	decisions	decision	NOUN
ftr-405	1121	23	many	many	ADJ
ftr-405	1121	24	of	of	ADP
ftr-405	1121	25	the	the	DET
ftr-405	1121	26	state	state	NOUN
ftr-405	1121	27	taxation	taxation	NOUN
ftr-405	1121	28	,	,	PUNCT
ftr-405	1121	29	equal	equal	ADJ
ftr-405	1121	30	protection	protection	NOUN
ftr-405	1121	31	cases	case	NOUN
ftr-405	1121	32	include	include	VERB
ftr-405	1121	33	claims	claim	NOUN
ftr-405	1121	34	under	under	ADP
ftr-405	1121	35	the	the	DET
ftr-405	1121	36	commerce	commerce	NOUN
ftr-405	1121	37	clause	clause	NOUN
ftr-405	1121	38	as	as	ADV
ftr-405	1121	39	well	well	ADV
ftr-405	1121	40	.	.	PUNCT
ftr-405	1122	1	application	application	NOUN
ftr-405	1122	2	of	of	ADP
ftr-405	1122	3	the	the	DET
ftr-405	1122	4	commerce	commerce	NOUN
ftr-405	1122	5	clause	clause	NOUN
ftr-405	1122	6	to	to	ADP
ftr-405	1122	7	taxation	taxation	NOUN
ftr-405	1122	8	matters	matter	NOUN
ftr-405	1122	9	conceptually	conceptually	ADV
ftr-405	1122	10	overlaps	overlap	VERB
ftr-405	1122	11	due	due	ADJ
ftr-405	1122	12	process	process	NOUN
ftr-405	1122	13	and	and	CCONJ
ftr-405	1122	14	equal	equal	ADJ
ftr-405	1122	15	protection	protection	NOUN
ftr-405	1122	16	to	to	PART
ftr-405	1122	17	prevent	prevent	VERB
ftr-405	1122	18	several	several	ADJ
ftr-405	1122	19	states	state	NOUN
ftr-405	1122	20	from	from	ADP
ftr-405	1122	21	unfairly	unfairly	ADV
ftr-405	1122	22	taxing	tax	VERB
ftr-405	1122	23	the	the	DET
ftr-405	1122	24	same	same	ADJ
ftr-405	1122	25	resources	resource	NOUN
ftr-405	1122	26	.	.	PUNCT
ftr-405	1123	1	accordingly	accordingly	ADV
ftr-405	1123	2	,	,	PUNCT
ftr-405	1123	3	the	the	DET
ftr-405	1123	4	taxpayer	taxpayer	NOUN
ftr-405	1123	5	must	must	AUX
ftr-405	1123	6	have	have	VERB
ftr-405	1123	7	sufficient	sufficient	ADJ
ftr-405	1123	8	contacts	contact	NOUN
ftr-405	1123	9	with	with	ADP
ftr-405	1123	10	the	the	DET
ftr-405	1123	11	state	state	NOUN
ftr-405	1123	12	to	to	PART
ftr-405	1123	13	become	become	VERB
ftr-405	1123	14	subject	subject	ADJ
ftr-405	1123	15	to	to	ADP
ftr-405	1123	16	2006	2006	NUM
ftr-405	1123	17	]	]	PUNCT
ftr-405	1124	1	florida	florida	PROPN
ftr-405	1124	2	tax	tax	PROPN
ftr-405	1124	3	review	review	NOUN
ftr-405	1124	4	298	298	NUM
ftr-405	1124	5	279	279	NUM
ftr-405	1124	6	.	.	PUNCT
ftr-405	1125	1	see	see	VERB
ftr-405	1125	2	for	for	ADP
ftr-405	1125	3	example	example	NOUN
ftr-405	1125	4	national	national	PROPN
ftr-405	1125	5	bellas	bellas	PROPN
ftr-405	1125	6	hess	hess	PROPN
ftr-405	1125	7	v.	v.	ADP
ftr-405	1125	8	department	department	PROPN
ftr-405	1125	9	of	of	ADP
ftr-405	1125	10	revenue	revenue	NOUN
ftr-405	1125	11	,	,	PUNCT
ftr-405	1125	12	supra	supra	PROPN
ftr-405	1125	13	note	note	PROPN
ftr-405	1125	14	21	21	NUM
ftr-405	1125	15	;	;	PUNCT
ftr-405	1125	16	see	see	VERB
ftr-405	1125	17	generally	generally	ADV
ftr-405	1125	18	quill	quill	NOUN
ftr-405	1125	19	corporation	corporation	PROPN
ftr-405	1125	20	v.	v.	ADP
ftr-405	1125	21	north	north	PROPN
ftr-405	1125	22	dakota	dakota	PROPN
ftr-405	1125	23	,	,	PUNCT
ftr-405	1125	24	504	504	NUM
ftr-405	1125	25	u.s	u.s	PROPN
ftr-405	1125	26	.	.	PROPN
ftr-405	1125	27	298	298	NUM
ftr-405	1125	28	(	(	PUNCT
ftr-405	1125	29	1992	1992	NUM
ftr-405	1125	30	)	)	PUNCT
ftr-405	1125	31	(	(	PUNCT
ftr-405	1125	32	prohibiting	prohibit	VERB
ftr-405	1125	33	a	a	DET
ftr-405	1125	34	state	state	NOUN
ftr-405	1125	35	from	from	ADP
ftr-405	1125	36	requiring	require	VERB
ftr-405	1125	37	an	an	DET
ftr-405	1125	38	out	out	ADJ
ftr-405	1125	39	-	-	PUNCT
ftr-405	1125	40	of	of	ADP
ftr-405	1125	41	-	-	PUNCT
ftr-405	1125	42	state	state	NOUN
ftr-405	1125	43	vendor	vendor	NOUN
ftr-405	1125	44	without	without	ADP
ftr-405	1125	45	permanent	permanent	ADJ
ftr-405	1125	46	establishment	establishment	NOUN
ftr-405	1125	47	in	in	ADP
ftr-405	1125	48	the	the	DET
ftr-405	1125	49	state	state	NOUN
ftr-405	1125	50	and	and	CCONJ
ftr-405	1125	51	having	have	VERB
ftr-405	1125	52	an	an	DET
ftr-405	1125	53	insufficient	insufficient	ADJ
ftr-405	1125	54	nexus	nexus	NOUN
ftr-405	1125	55	with	with	ADP
ftr-405	1125	56	the	the	DET
ftr-405	1125	57	state	state	NOUN
ftr-405	1125	58	to	to	PART
ftr-405	1125	59	pay	pay	VERB
ftr-405	1125	60	use	use	NOUN
ftr-405	1125	61	taxes	taxis	NOUN
ftr-405	1125	62	on	on	ADP
ftr-405	1125	63	its	its	PRON
ftr-405	1125	64	sales	sale	NOUN
ftr-405	1125	65	into	into	ADP
ftr-405	1125	66	the	the	DET
ftr-405	1125	67	state	state	NOUN
ftr-405	1125	68	)	)	PUNCT
ftr-405	1125	69	.	.	PUNCT
ftr-405	1126	1	280	280	NUM
ftr-405	1126	2	.	.	X
ftr-405	1126	3	internet	internet	NOUN
ftr-405	1126	4	tax	tax	NOUN
ftr-405	1126	5	freedom	freedom	PROPN
ftr-405	1126	6	act	act	PROPN
ftr-405	1126	7	.	.	PUNCT
ftr-405	1127	1	act	act	PROPN
ftr-405	1127	2	oct	oct	PROPN
ftr-405	1127	3	.	.	PROPN
ftr-405	1127	4	21	21	NUM
ftr-405	1127	5	,	,	PUNCT
ftr-405	1127	6	1998	1998	NUM
ftr-405	1127	7	,	,	PUNCT
ftr-405	1127	8	pub	pub	NOUN
ftr-405	1127	9	.	.	PUNCT
ftr-405	1128	1	l.	l.	PROPN
ftr-405	1128	2	no	no	INTJ
ftr-405	1128	3	.	.	PROPN
ftr-405	1129	1	105	105	NUM
ftr-405	1129	2	-	-	SYM
ftr-405	1129	3	277	277	NUM
ftr-405	1129	4	,	,	PUNCT
ftr-405	1129	5	div	div	X
ftr-405	1129	6	c	c	NOUN
ftr-405	1129	7	,	,	PUNCT
ftr-405	1129	8	title	title	NOUN
ftr-405	1129	9	xi	xi	PROPN
ftr-405	1129	10	,	,	PUNCT
ftr-405	1129	11	112	112	NUM
ftr-405	1129	12	stat	stat	NOUN
ftr-405	1129	13	.	.	PUNCT
ftr-405	1130	1	2681	2681	NUM
ftr-405	1130	2	-	-	SYM
ftr-405	1130	3	719	719	NUM
ftr-405	1130	4	;	;	PUNCT
ftr-405	1130	5	nov	nov	PROPN
ftr-405	1130	6	.	.	PROPN
ftr-405	1130	7	28	28	NUM
ftr-405	1130	8	,	,	PUNCT
ftr-405	1130	9	2001	2001	NUM
ftr-405	1130	10	,	,	PUNCT
ftr-405	1130	11	pub	pub	NOUN
ftr-405	1130	12	.	.	PUNCT
ftr-405	1131	1	l.	l.	PROPN
ftr-405	1131	2	no	no	INTJ
ftr-405	1131	3	.	.	PUNCT
ftr-405	1132	1	107	107	NUM
ftr-405	1132	2	-	-	SYM
ftr-405	1132	3	75	75	NUM
ftr-405	1132	4	,	,	PUNCT
ftr-405	1132	5	§	§	PROPN
ftr-405	1132	6	2	2	NUM
ftr-405	1132	7	,	,	PUNCT
ftr-405	1132	8	115	115	NUM
ftr-405	1132	9	stat	stat	NOUN
ftr-405	1132	10	.	.	PUNCT
ftr-405	1133	1	703	703	NUM
ftr-405	1133	2	,	,	PUNCT
ftr-405	1133	3	provides	provide	VERB
ftr-405	1133	4	:	:	PUNCT
ftr-405	1133	5	sec	sec	PROPN
ftr-405	1133	6	.	.	PROPN
ftr-405	1133	7	1100	1100	NUM
ftr-405	1133	8	.	.	PUNCT
ftr-405	1134	1	short	short	ADJ
ftr-405	1134	2	title	title	NOUN
ftr-405	1134	3	.	.	PUNCT
ftr-405	1135	1	this	this	DET
ftr-405	1135	2	title	title	NOUN
ftr-405	1135	3	may	may	AUX
ftr-405	1135	4	be	be	AUX
ftr-405	1135	5	cited	cite	VERB
ftr-405	1135	6	as	as	ADP
ftr-405	1135	7	the	the	DET
ftr-405	1135	8	“	"	PUNCT
ftr-405	1135	9	internet	internet	NOUN
ftr-405	1135	10	tax	tax	NOUN
ftr-405	1135	11	freedom	freedom	NOUN
ftr-405	1135	12	act	act	PROPN
ftr-405	1135	13	.	.	PUNCT
ftr-405	1135	14	”	"	PUNCT
ftr-405	1136	1	sec	sec	PROPN
ftr-405	1136	2	.	.	PROPN
ftr-405	1136	3	1101	1101	NUM
ftr-405	1136	4	.	.	PUNCT
ftr-405	1137	1	moratorium	moratorium	NOUN
ftr-405	1137	2	.	.	PUNCT
ftr-405	1138	1	(	(	PUNCT
ftr-405	1138	2	a	a	X
ftr-405	1138	3	)	)	PUNCT
ftr-405	1138	4	moratorium	moratorium	NOUN
ftr-405	1138	5	.	.	PUNCT
ftr-405	1139	1	no	no	DET
ftr-405	1139	2	state	state	NOUN
ftr-405	1139	3	or	or	CCONJ
ftr-405	1139	4	political	political	ADJ
ftr-405	1139	5	subdivision	subdivision	NOUN
ftr-405	1139	6	thereof	thereof	ADV
ftr-405	1139	7	shall	shall	AUX
ftr-405	1139	8	impose	impose	VERB
ftr-405	1139	9	any	any	PRON
ftr-405	1139	10	of	of	ADP
ftr-405	1139	11	the	the	DET
ftr-405	1139	12	following	follow	VERB
ftr-405	1139	13	taxes	taxis	NOUN
ftr-405	1139	14	during	during	ADP
ftr-405	1139	15	the	the	DET
ftr-405	1139	16	period	period	NOUN
ftr-405	1139	17	beginning	begin	VERB
ftr-405	1139	18	on	on	ADP
ftr-405	1139	19	october	october	PROPN
ftr-405	1139	20	1	1	NUM
ftr-405	1139	21	,	,	PUNCT
ftr-405	1139	22	1998	1998	NUM
ftr-405	1139	23	,	,	PUNCT
ftr-405	1139	24	and	and	CCONJ
ftr-405	1139	25	ending	end	VERB
ftr-405	1139	26	on	on	ADP
ftr-405	1139	27	november	november	PROPN
ftr-405	1139	28	1	1	NUM
ftr-405	1139	29	,	,	PUNCT
ftr-405	1139	30	2003	2003	NUM
ftr-405	1139	31	;	;	PUNCT
ftr-405	1139	32	(	(	PUNCT
ftr-405	1139	33	1	1	X
ftr-405	1139	34	)	)	PUNCT
ftr-405	1139	35	taxes	taxis	NOUN
ftr-405	1139	36	on	on	ADP
ftr-405	1139	37	internet	internet	NOUN
ftr-405	1139	38	access	access	NOUN
ftr-405	1139	39	,	,	PUNCT
ftr-405	1139	40	unless	unless	SCONJ
ftr-405	1139	41	such	such	ADJ
ftr-405	1139	42	tax	tax	NOUN
ftr-405	1139	43	was	be	AUX
ftr-405	1139	44	generally	generally	ADV
ftr-405	1139	45	imposed	impose	VERB
ftr-405	1139	46	and	and	CCONJ
ftr-405	1139	47	actually	actually	ADV
ftr-405	1139	48	enforced	enforce	VERB
ftr-405	1139	49	prior	prior	ADV
ftr-405	1139	50	to	to	ADP
ftr-405	1139	51	october	october	PROPN
ftr-405	1139	52	1	1	NUM
ftr-405	1139	53	,	,	PUNCT
ftr-405	1139	54	1998	1998	NUM
ftr-405	1139	55	;	;	PUNCT
ftr-405	1139	56	and	and	CCONJ
ftr-405	1139	57	(	(	PUNCT
ftr-405	1139	58	2	2	X
ftr-405	1139	59	)	)	PUNCT
ftr-405	1139	60	multiple	multiple	ADJ
ftr-405	1139	61	or	or	CCONJ
ftr-405	1139	62	discriminatory	discriminatory	ADJ
ftr-405	1139	63	taxes	taxis	NOUN
ftr-405	1139	64	on	on	ADP
ftr-405	1139	65	electronic	electronic	ADJ
ftr-405	1139	66	commerce	commerce	NOUN
ftr-405	1139	67	.	.	PUNCT
ftr-405	1140	1	281	281	NUM
ftr-405	1140	2	.	.	PUNCT
ftr-405	1141	1	eric	eric	PROPN
ftr-405	1141	2	parker	parker	PROPN
ftr-405	1141	3	,	,	PUNCT
ftr-405	1141	4	mtc	mtc	PROPN
ftr-405	1141	5	to	to	ADP
ftr-405	1141	6	congress	congress	PROPN
ftr-405	1141	7	:	:	PUNCT
ftr-405	1141	8	stop	stop	VERB
ftr-405	1141	9	federal	federal	ADJ
ftr-405	1141	10	preemption	preemption	NOUN
ftr-405	1141	11	on	on	ADP
ftr-405	1141	12	internet	internet	NOUN
ftr-405	1141	13	tax	tax	NOUN
ftr-405	1141	14	issues	issue	NOUN
ftr-405	1141	15	,	,	PUNCT
ftr-405	1141	16	108	108	NUM
ftr-405	1141	17	tax	tax	NOUN
ftr-405	1141	18	notes	note	NOUN
ftr-405	1141	19	630	630	NUM
ftr-405	1141	20	(	(	PUNCT
ftr-405	1141	21	2005	2005	NUM
ftr-405	1141	22	)	)	PUNCT
ftr-405	1141	23	(	(	PUNCT
ftr-405	1141	24	reporting	report	VERB
ftr-405	1141	25	on	on	ADP
ftr-405	1141	26	multistate	multistate	NOUN
ftr-405	1141	27	tax	tax	NOUN
ftr-405	1141	28	commission	commission	PROPN
ftr-405	1141	29	opposition	opposition	NOUN
ftr-405	1141	30	to	to	ADP
ftr-405	1141	31	pending	pende	VERB
ftr-405	1141	32	legislation	legislation	NOUN
ftr-405	1141	33	)	)	PUNCT
ftr-405	1141	34	.	.	PUNCT
ftr-405	1142	1	282	282	NUM
ftr-405	1142	2	.	.	PUNCT
ftr-405	1143	1	bacchus	bacchus	PROPN
ftr-405	1143	2	imps	imp	NOUN
ftr-405	1143	3	.	.	PUNCT
ftr-405	1144	1	v.	v.	ADP
ftr-405	1144	2	dias	dias	PROPN
ftr-405	1144	3	,	,	PUNCT
ftr-405	1144	4	468	468	NUM
ftr-405	1144	5	u.s	u.s	PROPN
ftr-405	1144	6	.	.	PROPN
ftr-405	1144	7	263	263	NUM
ftr-405	1144	8	(	(	PUNCT
ftr-405	1144	9	1984	1984	NUM
ftr-405	1144	10	)	)	PUNCT
ftr-405	1144	11	.	.	PUNCT
ftr-405	1145	1	the	the	DET
ftr-405	1145	2	court	court	NOUN
ftr-405	1145	3	applied	apply	VERB
ftr-405	1145	4	this	this	DET
ftr-405	1145	5	rule	rule	NOUN
ftr-405	1145	6	retroactively	retroactively	ADV
ftr-405	1145	7	to	to	ADP
ftr-405	1145	8	georgia	georgia	PROPN
ftr-405	1145	9	’s	’s	PART
ftr-405	1145	10	excise	excise	NOUN
ftr-405	1145	11	tax	tax	NOUN
ftr-405	1145	12	in	in	ADP
ftr-405	1145	13	james	james	PROPN
ftr-405	1145	14	b.	b.	PROPN
ftr-405	1145	15	beam	beam	PROPN
ftr-405	1145	16	distilling	distilling	PROPN
ftr-405	1145	17	co.	co.	PROPN
ftr-405	1145	18	v.	v.	ADP
ftr-405	1145	19	georgia	georgia	PROPN
ftr-405	1145	20	,	,	PUNCT
ftr-405	1145	21	501	501	NUM
ftr-405	1145	22	u.s	u.s	PROPN
ftr-405	1145	23	.	.	PROPN
ftr-405	1145	24	529	529	NUM
ftr-405	1145	25	(	(	PUNCT
ftr-405	1145	26	1991	1991	NUM
ftr-405	1145	27	)	)	PUNCT
ftr-405	1145	28	.	.	PUNCT
ftr-405	1146	1	283	283	NUM
ftr-405	1146	2	.	.	PUNCT
ftr-405	1146	3	am	be	AUX
ftr-405	1146	4	.	.	PUNCT
ftr-405	1147	1	trucking	trucking	NOUN
ftr-405	1147	2	ass’ns	ass’ns	PROPN
ftr-405	1147	3	v.	v.	ADP
ftr-405	1147	4	mich	mich	PROPN
ftr-405	1147	5	.	.	PROPN
ftr-405	1147	6	psc	psc	PROPN
ftr-405	1147	7	,	,	PUNCT
ftr-405	1147	8	125	125	NUM
ftr-405	1147	9	s.	s.	PROPN
ftr-405	1147	10	ct	ct	PROPN
ftr-405	1147	11	.	.	PROPN
ftr-405	1147	12	2419	2419	NUM
ftr-405	1147	13	(	(	PUNCT
ftr-405	1147	14	2005	2005	NUM
ftr-405	1147	15	)	)	PUNCT
ftr-405	1147	16	.	.	PUNCT
ftr-405	1148	1	284	284	NUM
ftr-405	1148	2	.	.	PUNCT
ftr-405	1149	1	allied	ally	VERB
ftr-405	1149	2	-	-	PUNCT
ftr-405	1149	3	signal	signal	PROPN
ftr-405	1149	4	,	,	PUNCT
ftr-405	1149	5	inc	inc	PROPN
ftr-405	1149	6	.	.	PROPN
ftr-405	1150	1	v.	v.	ADP
ftr-405	1150	2	director	director	PROPN
ftr-405	1150	3	,	,	PUNCT
ftr-405	1150	4	div	div	PROPN
ftr-405	1150	5	.	.	PROPN
ftr-405	1150	6	of	of	ADP
ftr-405	1150	7	taxation	taxation	NOUN
ftr-405	1150	8	,	,	PUNCT
ftr-405	1150	9	504	504	NUM
ftr-405	1150	10	u.s	u.s	PROPN
ftr-405	1150	11	.	.	PROPN
ftr-405	1150	12	768	768	NUM
ftr-405	1150	13	,	,	PUNCT
ftr-405	1150	14	781	781	NUM
ftr-405	1150	15	(	(	PUNCT
ftr-405	1150	16	u.s	u.s	PROPN
ftr-405	1150	17	.	.	PROPN
ftr-405	1150	18	1992	1992	NUM
ftr-405	1150	19	)	)	PUNCT
ftr-405	1150	20	(	(	PUNCT
ftr-405	1150	21	finding	find	VERB
ftr-405	1150	22	no	no	DET
ftr-405	1150	23	unitary	unitary	ADJ
ftr-405	1150	24	business	business	NOUN
ftr-405	1150	25	and	and	CCONJ
ftr-405	1150	26	relying	rely	VERB
ftr-405	1150	27	on	on	ADP
ftr-405	1150	28	the	the	DET
ftr-405	1150	29	indicia	indicia	NOUN
ftr-405	1150	30	of	of	ADP
ftr-405	1150	31	a	a	DET
ftr-405	1150	32	unitary	unitary	ADJ
ftr-405	1150	33	business	business	NOUN
ftr-405	1150	34	:	:	PUNCT
ftr-405	1150	35	functional	functional	ADJ
ftr-405	1150	36	integration	integration	NOUN
ftr-405	1150	37	,	,	PUNCT
ftr-405	1150	38	centralization	centralization	NOUN
ftr-405	1150	39	of	of	ADP
ftr-405	1150	40	management	management	NOUN
ftr-405	1150	41	and	and	CCONJ
ftr-405	1150	42	economies	economy	NOUN
ftr-405	1150	43	of	of	ADP
ftr-405	1150	44	scale	scale	NOUN
ftr-405	1150	45	)	)	PUNCT
ftr-405	1150	46	.	.	PUNCT
ftr-405	1151	1	see	see	VERB
ftr-405	1151	2	the	the	DET
ftr-405	1151	3	state	state	NOUN
ftr-405	1151	4	’s	’s	PART
ftr-405	1151	5	taxing	tax	VERB
ftr-405	1151	6	authority	authority	NOUN
ftr-405	1151	7	.	.	PUNCT
ftr-405	1152	1	this	this	DET
ftr-405	1152	2	requirement	requirement	NOUN
ftr-405	1152	3	of	of	ADP
ftr-405	1152	4	sufficient	sufficient	ADJ
ftr-405	1152	5	contact	contact	NOUN
ftr-405	1152	6	with	with	ADP
ftr-405	1152	7	the2	the2	PROPN
ftr-405	1152	8	7	7	NUM
ftr-405	1152	9	9	9	NUM
ftr-405	1152	10	state	state	NOUN
ftr-405	1152	11	became	become	VERB
ftr-405	1152	12	particularly	particularly	ADV
ftr-405	1152	13	important	important	ADJ
ftr-405	1152	14	to	to	ADP
ftr-405	1152	15	the	the	DET
ftr-405	1152	16	increasing	increase	VERB
ftr-405	1152	17	volume	volume	NOUN
ftr-405	1152	18	of	of	ADP
ftr-405	1152	19	internet	internet	NOUN
ftr-405	1152	20	commerce	commerce	PROPN
ftr-405	1152	21	.	.	PUNCT
ftr-405	1153	1	congress	congress	PROPN
ftr-405	1153	2	,	,	PUNCT
ftr-405	1153	3	under	under	ADP
ftr-405	1153	4	the	the	DET
ftr-405	1153	5	commerce	commerce	NOUN
ftr-405	1153	6	clause	clause	NOUN
ftr-405	1153	7	,	,	PUNCT
ftr-405	1153	8	imposed	impose	VERB
ftr-405	1153	9	a	a	DET
ftr-405	1153	10	moratorium	moratorium	NOUN
ftr-405	1153	11	on	on	ADP
ftr-405	1153	12	taxation	taxation	NOUN
ftr-405	1153	13	of	of	ADP
ftr-405	1153	14	internet	internet	NOUN
ftr-405	1153	15	activities	activity	NOUN
ftr-405	1153	16	that	that	PRON
ftr-405	1153	17	limits	limit	VERB
ftr-405	1153	18	the	the	DET
ftr-405	1153	19	states	state	NOUN
ftr-405	1153	20	’	'	PUNCT
ftr-405	1153	21	authority	authority	NOUN
ftr-405	1153	22	to	to	PART
ftr-405	1153	23	impose	impose	VERB
ftr-405	1153	24	tax	tax	NOUN
ftr-405	1153	25	on	on	ADP
ftr-405	1153	26	internet	internet	NOUN
ftr-405	1153	27	access	access	NOUN
ftr-405	1153	28	.	.	PUNCT
ftr-405	1154	1	the	the	DET
ftr-405	1154	2	multistate	multistate	NOUN
ftr-405	1154	3	tax	tax	NOUN
ftr-405	1154	4	commission	commission	NOUN
ftr-405	1154	5	opposes	oppose	VERB
ftr-405	1154	6	extension	extension	NOUN
ftr-405	1154	7	of	of	ADP
ftr-405	1154	8	the280	the280	PROPN
ftr-405	1154	9	moratorium	moratorium	NOUN
ftr-405	1154	10	,	,	PUNCT
ftr-405	1154	11	as	as	ADV
ftr-405	1154	12	well	well	ADV
ftr-405	1154	13	as	as	ADP
ftr-405	1154	14	further	further	ADJ
ftr-405	1154	15	restrictions	restriction	NOUN
ftr-405	1154	16	on	on	ADP
ftr-405	1154	17	the	the	DET
ftr-405	1154	18	states	state	NOUN
ftr-405	1154	19	’	'	PUNCT
ftr-405	1154	20	taxing	tax	VERB
ftr-405	1154	21	authority.281	authority.281	ADJ
ftr-405	1154	22	taxpayers	taxpayer	NOUN
ftr-405	1154	23	do	do	AUX
ftr-405	1154	24	win	win	VERB
ftr-405	1154	25	in	in	ADP
ftr-405	1154	26	the	the	DET
ftr-405	1154	27	supreme	supreme	PROPN
ftr-405	1154	28	court	court	PROPN
ftr-405	1154	29	on	on	ADP
ftr-405	1154	30	commerce	commerce	PROPN
ftr-405	1154	31	clause	clause	NOUN
ftr-405	1154	32	grounds	ground	NOUN
ftr-405	1154	33	when	when	SCONJ
ftr-405	1154	34	the	the	DET
ftr-405	1154	35	state	state	NOUN
ftr-405	1154	36	statute	statute	NOUN
ftr-405	1154	37	favors	favor	VERB
ftr-405	1154	38	in	in	ADP
ftr-405	1154	39	-	-	PUNCT
ftr-405	1154	40	state	state	NOUN
ftr-405	1154	41	over	over	ADP
ftr-405	1154	42	out	out	ADV
ftr-405	1154	43	-	-	PUNCT
ftr-405	1154	44	of	of	ADP
ftr-405	1154	45	-	-	PUNCT
ftr-405	1154	46	state	state	NOUN
ftr-405	1154	47	taxpayers	taxpayer	NOUN
ftr-405	1154	48	as	as	ADV
ftr-405	1154	49	long	long	ADV
ftr-405	1154	50	as	as	SCONJ
ftr-405	1154	51	the	the	DET
ftr-405	1154	52	reason	reason	NOUN
ftr-405	1154	53	for	for	ADP
ftr-405	1154	54	the	the	DET
ftr-405	1154	55	discrimination	discrimination	NOUN
ftr-405	1154	56	is	be	AUX
ftr-405	1154	57	to	to	PART
ftr-405	1154	58	favor	favor	VERB
ftr-405	1154	59	in	in	ADP
ftr-405	1154	60	-	-	PUNCT
ftr-405	1154	61	state	state	NOUN
ftr-405	1154	62	individuals	individual	NOUN
ftr-405	1154	63	and	and	CCONJ
ftr-405	1154	64	businesses	business	NOUN
ftr-405	1154	65	.	.	PUNCT
ftr-405	1155	1	for	for	ADP
ftr-405	1155	2	example	example	NOUN
ftr-405	1155	3	,	,	PUNCT
ftr-405	1155	4	hawaii	hawaii	PROPN
ftr-405	1155	5	’s	’s	PART
ftr-405	1155	6	liquor	liquor	NOUN
ftr-405	1155	7	excise	excise	NOUN
ftr-405	1155	8	tax	tax	NOUN
ftr-405	1155	9	discriminated	discriminate	VERB
ftr-405	1155	10	against	against	ADP
ftr-405	1155	11	out	out	ADP
ftr-405	1155	12	of	of	ADP
ftr-405	1155	13	state	state	NOUN
ftr-405	1155	14	producers	producer	NOUN
ftr-405	1155	15	in	in	ADP
ftr-405	1155	16	violation	violation	NOUN
ftr-405	1155	17	of	of	ADP
ftr-405	1155	18	the	the	DET
ftr-405	1155	19	commerce	commerce	NOUN
ftr-405	1155	20	clause	clause	NOUN
ftr-405	1155	21	.	.	PUNCT
ftr-405	1156	1	but	but	CCONJ
ftr-405	1156	2	michigan’s282	michigan’s282	ADJ
ftr-405	1156	3	flat	flat	ADJ
ftr-405	1156	4	registration	registration	NOUN
ftr-405	1156	5	fee	fee	NOUN
ftr-405	1156	6	for	for	ADP
ftr-405	1156	7	trucks	truck	NOUN
ftr-405	1156	8	making	make	VERB
ftr-405	1156	9	deliveries	delivery	NOUN
ftr-405	1156	10	in	in	ADP
ftr-405	1156	11	michigan	michigan	PROPN
ftr-405	1156	12	did	do	AUX
ftr-405	1156	13	not	not	PART
ftr-405	1156	14	burden	burden	VERB
ftr-405	1156	15	commerce	commerce	NOUN
ftr-405	1156	16	.	.	PUNCT
ftr-405	1157	1	taxpayers	taxpayer	NOUN
ftr-405	1157	2	argued	argue	VERB
ftr-405	1157	3	that	that	SCONJ
ftr-405	1157	4	the	the	DET
ftr-405	1157	5	fee	fee	NOUN
ftr-405	1157	6	economically	economically	ADV
ftr-405	1157	7	discriminated	discriminate	VERB
ftr-405	1157	8	against	against	ADP
ftr-405	1157	9	truckers	trucker	NOUN
ftr-405	1157	10	who	who	PRON
ftr-405	1157	11	made	make	VERB
ftr-405	1157	12	few	few	ADJ
ftr-405	1157	13	deliveries	delivery	NOUN
ftr-405	1157	14	in	in	ADP
ftr-405	1157	15	michigan	michigan	PROPN
ftr-405	1157	16	,	,	PUNCT
ftr-405	1157	17	as	as	SCONJ
ftr-405	1157	18	michigan	michigan	PROPN
ftr-405	1157	19	did	do	AUX
ftr-405	1157	20	not	not	PART
ftr-405	1157	21	apportion	apportion	VERB
ftr-405	1157	22	the	the	DET
ftr-405	1157	23	fee	fee	NOUN
ftr-405	1157	24	based	base	VERB
ftr-405	1157	25	upon	upon	SCONJ
ftr-405	1157	26	mileage	mileage	NOUN
ftr-405	1157	27	or	or	CCONJ
ftr-405	1157	28	some	some	DET
ftr-405	1157	29	economic	economic	ADJ
ftr-405	1157	30	measure	measure	NOUN
ftr-405	1157	31	of	of	ADP
ftr-405	1157	32	the	the	DET
ftr-405	1157	33	usage	usage	NOUN
ftr-405	1157	34	of	of	ADP
ftr-405	1157	35	michigan	michigan	PROPN
ftr-405	1157	36	roads.283	roads.283	NOUN
ftr-405	1157	37	in	in	ADP
ftr-405	1157	38	addition	addition	NOUN
ftr-405	1157	39	,	,	PUNCT
ftr-405	1157	40	there	there	PRON
ftr-405	1157	41	is	be	VERB
ftr-405	1157	42	a	a	DET
ftr-405	1157	43	line	line	NOUN
ftr-405	1157	44	of	of	ADP
ftr-405	1157	45	cases	case	NOUN
ftr-405	1157	46	under	under	ADP
ftr-405	1157	47	the	the	DET
ftr-405	1157	48	commerce	commerce	NOUN
ftr-405	1157	49	clause	clause	NOUN
ftr-405	1157	50	that	that	PRON
ftr-405	1157	51	distinguishes	distinguish	VERB
ftr-405	1157	52	unitary	unitary	ADJ
ftr-405	1157	53	from	from	ADP
ftr-405	1157	54	non	non	ADJ
ftr-405	1157	55	-	-	ADJ
ftr-405	1157	56	unitary	unitary	ADJ
ftr-405	1157	57	business	business	NOUN
ftr-405	1157	58	.	.	PUNCT
ftr-405	1158	1	in	in	ADP
ftr-405	1158	2	the	the	DET
ftr-405	1158	3	case	case	NOUN
ftr-405	1158	4	of	of	ADP
ftr-405	1158	5	a	a	DET
ftr-405	1158	6	unitary284	unitary284	PROPN
ftr-405	1158	7	299	299	NUM
ftr-405	1158	8	horizontal	horizontal	ADJ
ftr-405	1158	9	and	and	CCONJ
ftr-405	1158	10	vertical	vertical	ADJ
ftr-405	1158	11	equity	equity	NOUN
ftr-405	1158	12	in	in	ADP
ftr-405	1158	13	taxation	taxation	NOUN
ftr-405	1159	1	[	[	X
ftr-405	1159	2	vol.7:5	vol.7:5	PROPN
ftr-405	1159	3	generally	generally	ADV
ftr-405	1159	4	jerome	jerome	PROPN
ftr-405	1159	5	r.	r.	PROPN
ftr-405	1159	6	hellerstein	hellerstein	PROPN
ftr-405	1159	7	and	and	CCONJ
ftr-405	1159	8	walter	walter	PROPN
ftr-405	1159	9	hellerstein	hellerstein	PROPN
ftr-405	1159	10	,	,	PUNCT
ftr-405	1159	11	state	state	NOUN
ftr-405	1159	12	and	and	CCONJ
ftr-405	1159	13	local	local	ADJ
ftr-405	1159	14	taxation	taxation	NOUN
ftr-405	1159	15	cases	case	NOUN
ftr-405	1159	16	and	and	CCONJ
ftr-405	1159	17	materials	material	NOUN
ftr-405	1159	18	,	,	PUNCT
ftr-405	1159	19	562	562	NUM
ftr-405	1159	20	-	-	SYM
ftr-405	1159	21	565	565	NUM
ftr-405	1159	22	(	(	PUNCT
ftr-405	1159	23	st	st	PROPN
ftr-405	1159	24	.	.	PROPN
ftr-405	1159	25	paul	paul	PROPN
ftr-405	1159	26	2001	2001	NUM
ftr-405	1159	27	)	)	PUNCT
ftr-405	1159	28	(	(	PUNCT
ftr-405	1159	29	offering	offer	VERB
ftr-405	1159	30	various	various	ADJ
ftr-405	1159	31	formulations	formulation	NOUN
ftr-405	1159	32	of	of	ADP
ftr-405	1159	33	the	the	DET
ftr-405	1159	34	unitary	unitary	ADJ
ftr-405	1159	35	business	business	NOUN
ftr-405	1159	36	principle	principle	NOUN
ftr-405	1159	37	,	,	PUNCT
ftr-405	1159	38	not	not	PART
ftr-405	1159	39	necessarily	necessarily	ADV
ftr-405	1159	40	requiring	require	VERB
ftr-405	1159	41	operational	operational	ADJ
ftr-405	1159	42	interdependence	interdependence	NOUN
ftr-405	1159	43	but	but	CCONJ
ftr-405	1159	44	some	some	DET
ftr-405	1159	45	integration	integration	NOUN
ftr-405	1159	46	of	of	ADP
ftr-405	1159	47	activities	activity	NOUN
ftr-405	1159	48	)	)	PUNCT
ftr-405	1159	49	.	.	PUNCT
ftr-405	1160	1	285	285	NUM
ftr-405	1160	2	.	.	PUNCT
ftr-405	1161	1	container	container	PROPN
ftr-405	1161	2	corp	corp	PROPN
ftr-405	1161	3	.	.	PROPN
ftr-405	1161	4	of	of	ADP
ftr-405	1161	5	am	be	AUX
ftr-405	1161	6	.	.	PUNCT
ftr-405	1162	1	v.	v.	ADP
ftr-405	1162	2	franchise	franchise	PROPN
ftr-405	1162	3	tax	tax	PROPN
ftr-405	1162	4	bd	bd	PROPN
ftr-405	1162	5	.	.	PROPN
ftr-405	1162	6	,	,	PUNCT
ftr-405	1162	7	463	463	NUM
ftr-405	1162	8	u.s	u.s	PROPN
ftr-405	1162	9	.	.	PROPN
ftr-405	1162	10	159	159	NUM
ftr-405	1162	11	(	(	PUNCT
ftr-405	1162	12	1983	1983	NUM
ftr-405	1162	13	)	)	PUNCT
ftr-405	1162	14	(	(	PUNCT
ftr-405	1162	15	california	california	PROPN
ftr-405	1162	16	’s	’s	PART
ftr-405	1162	17	formulary	formulary	ADJ
ftr-405	1162	18	apportionment	apportionment	NOUN
ftr-405	1162	19	of	of	ADP
ftr-405	1162	20	worldwide	worldwide	ADJ
ftr-405	1162	21	income	income	NOUN
ftr-405	1162	22	permissible	permissible	ADJ
ftr-405	1162	23	and	and	CCONJ
ftr-405	1162	24	fair	fair	ADJ
ftr-405	1162	25	as	as	SCONJ
ftr-405	1162	26	applied	apply	VERB
ftr-405	1162	27	to	to	ADP
ftr-405	1162	28	a	a	DET
ftr-405	1162	29	domestic	domestic	ADJ
ftr-405	1162	30	corporation	corporation	NOUN
ftr-405	1162	31	):	):	PUNCT
ftr-405	1162	32	barclays	barclays	PROPN
ftr-405	1162	33	bank	bank	PROPN
ftr-405	1162	34	plc	plc	PROPN
ftr-405	1162	35	v.	v.	PROPN
ftr-405	1162	36	franchise	franchise	PROPN
ftr-405	1162	37	tax	tax	PROPN
ftr-405	1162	38	bd	bd	PROPN
ftr-405	1162	39	.	.	PROPN
ftr-405	1162	40	,	,	PUNCT
ftr-405	1162	41	512	512	NUM
ftr-405	1162	42	u.s	u.s	PROPN
ftr-405	1162	43	.	.	PROPN
ftr-405	1162	44	298	298	NUM
ftr-405	1162	45	(	(	PUNCT
ftr-405	1162	46	1994	1994	NUM
ftr-405	1162	47	)	)	PUNCT
ftr-405	1162	48	(	(	PUNCT
ftr-405	1162	49	same	same	ADJ
ftr-405	1162	50	,	,	PUNCT
ftr-405	1162	51	as	as	SCONJ
ftr-405	1162	52	applied	apply	VERB
ftr-405	1162	53	to	to	ADP
ftr-405	1162	54	both	both	DET
ftr-405	1162	55	domestic	domestic	ADJ
ftr-405	1162	56	subsidiary	subsidiary	NOUN
ftr-405	1162	57	of	of	ADP
ftr-405	1162	58	a	a	DET
ftr-405	1162	59	foreign	foreign	ADJ
ftr-405	1162	60	corporation	corporation	NOUN
ftr-405	1162	61	and	and	CCONJ
ftr-405	1162	62	foreign	foreign	ADJ
ftr-405	1162	63	corporation	corporation	NOUN
ftr-405	1162	64	with	with	ADP
ftr-405	1162	65	foreign	foreign	ADJ
ftr-405	1162	66	parent	parent	NOUN
ftr-405	1162	67	doing	do	VERB
ftr-405	1162	68	business	business	NOUN
ftr-405	1162	69	in	in	ADP
ftr-405	1162	70	california	california	PROPN
ftr-405	1162	71	)	)	PUNCT
ftr-405	1162	72	.	.	PUNCT
ftr-405	1163	1	see	see	VERB
ftr-405	1163	2	,	,	PUNCT
ftr-405	1163	3	supra	supra	PROPN
ftr-405	1163	4	note	note	VERB
ftr-405	1163	5	277	277	NUM
ftr-405	1163	6	and	and	CCONJ
ftr-405	1163	7	accompanying	accompany	VERB
ftr-405	1163	8	text	text	NOUN
ftr-405	1163	9	for	for	ADP
ftr-405	1163	10	the	the	DET
ftr-405	1163	11	three	three	NUM
ftr-405	1163	12	factor	factor	NOUN
ftr-405	1163	13	apportionment	apportionment	NOUN
ftr-405	1163	14	method	method	NOUN
ftr-405	1163	15	.	.	PUNCT
ftr-405	1164	1	286	286	NUM
ftr-405	1164	2	.	.	PUNCT
ftr-405	1165	1	allied	ally	VERB
ftr-405	1165	2	-	-	PUNCT
ftr-405	1165	3	signal	signal	PROPN
ftr-405	1165	4	,	,	PUNCT
ftr-405	1165	5	inc	inc	PROPN
ftr-405	1165	6	.	.	PROPN
ftr-405	1166	1	v.	v.	ADP
ftr-405	1166	2	director	director	PROPN
ftr-405	1166	3	,	,	PUNCT
ftr-405	1166	4	div	div	PROPN
ftr-405	1166	5	.	.	PROPN
ftr-405	1166	6	of	of	ADP
ftr-405	1166	7	taxation	taxation	NOUN
ftr-405	1166	8	,	,	PUNCT
ftr-405	1166	9	supra	supra	PROPN
ftr-405	1166	10	note	note	PROPN
ftr-405	1166	11	284	284	NUM
ftr-405	1166	12	;	;	PUNCT
ftr-405	1166	13	asarco	asarco	NOUN
ftr-405	1166	14	,	,	PUNCT
ftr-405	1166	15	inc	inc	PROPN
ftr-405	1166	16	.	.	PROPN
ftr-405	1167	1	v.	v.	ADP
ftr-405	1167	2	idaho	idaho	PROPN
ftr-405	1167	3	state	state	PROPN
ftr-405	1167	4	tax	tax	NOUN
ftr-405	1167	5	commissioner	commissioner	NOUN
ftr-405	1167	6	,	,	PUNCT
ftr-405	1167	7	458	458	NUM
ftr-405	1167	8	u.s	u.s	PROPN
ftr-405	1167	9	.	.	PROPN
ftr-405	1167	10	307	307	NUM
ftr-405	1167	11	(	(	PUNCT
ftr-405	1167	12	1982	1982	NUM
ftr-405	1167	13	)	)	PUNCT
ftr-405	1167	14	(	(	PUNCT
ftr-405	1167	15	rejecting	reject	VERB
ftr-405	1167	16	the	the	DET
ftr-405	1167	17	state	state	NOUN
ftr-405	1167	18	’s	’s	PART
ftr-405	1167	19	attempt	attempt	NOUN
ftr-405	1167	20	to	to	PART
ftr-405	1167	21	apportion	apportion	VERB
ftr-405	1167	22	income	income	NOUN
ftr-405	1167	23	from	from	ADP
ftr-405	1167	24	intangibles	intangible	NOUN
ftr-405	1167	25	that	that	PRON
ftr-405	1167	26	were	be	AUX
ftr-405	1167	27	not	not	PART
ftr-405	1167	28	part	part	NOUN
ftr-405	1167	29	of	of	ADP
ftr-405	1167	30	a	a	DET
ftr-405	1167	31	unitary	unitary	ADJ
ftr-405	1167	32	business	business	NOUN
ftr-405	1167	33	)	)	PUNCT
ftr-405	1167	34	.	.	PUNCT
ftr-405	1168	1	287	287	NUM
ftr-405	1168	2	.	.	PUNCT
ftr-405	1168	3	pollock	pollock	NOUN
ftr-405	1168	4	v.	v.	ADP
ftr-405	1168	5	farmers	farmer	NOUN
ftr-405	1168	6	’	’	PART
ftr-405	1168	7	loan	loan	PROPN
ftr-405	1168	8	&	&	CCONJ
ftr-405	1168	9	trust	trust	PROPN
ftr-405	1168	10	co.	co.	PROPN
ftr-405	1168	11	,	,	PUNCT
ftr-405	1168	12	157	157	NUM
ftr-405	1168	13	u.s	u.s	PROPN
ftr-405	1168	14	.	.	PROPN
ftr-405	1168	15	429	429	NUM
ftr-405	1168	16	,	,	PUNCT
ftr-405	1168	17	reh	reh	NOUN
ftr-405	1168	18	.	.	PROPN
ftr-405	1168	19	,	,	PUNCT
ftr-405	1168	20	158	158	NUM
ftr-405	1168	21	u.s	u.s	PROPN
ftr-405	1168	22	.	.	PROPN
ftr-405	1168	23	601	601	NUM
ftr-405	1168	24	(	(	PUNCT
ftr-405	1168	25	1895	1895	NUM
ftr-405	1168	26	)	)	PUNCT
ftr-405	1168	27	,	,	PUNCT
ftr-405	1168	28	supra	supra	PROPN
ftr-405	1168	29	note	note	VERB
ftr-405	1168	30	164	164	NUM
ftr-405	1168	31	.	.	PUNCT
ftr-405	1169	1	288	288	NUM
ftr-405	1169	2	.	.	PUNCT
ftr-405	1170	1	i	i	PRON
ftr-405	1170	2	d.	d.	PROPN
ftr-405	1170	3	at	at	ADP
ftr-405	1170	4	619	619	NUM
ftr-405	1170	5	.	.	PUNCT
ftr-405	1171	1	“	"	PUNCT
ftr-405	1171	2	[	[	X
ftr-405	1171	3	s]o	s]o	ADV
ftr-405	1171	4	far	far	ADV
ftr-405	1171	5	as	as	SCONJ
ftr-405	1171	6	this	this	DET
ftr-405	1171	7	law	law	NOUN
ftr-405	1171	8	operates	operate	VERB
ftr-405	1171	9	on	on	ADP
ftr-405	1171	10	the	the	DET
ftr-405	1171	11	receipts	receipt	NOUN
ftr-405	1171	12	from	from	ADP
ftr-405	1171	13	municipal	municipal	ADJ
ftr-405	1171	14	bonds	bond	NOUN
ftr-405	1171	15	,	,	PUNCT
ftr-405	1171	16	it	it	PRON
ftr-405	1171	17	can	can	AUX
ftr-405	1171	18	not	not	PART
ftr-405	1171	19	be	be	AUX
ftr-405	1171	20	sustained	sustain	VERB
ftr-405	1171	21	,	,	PUNCT
ftr-405	1171	22	because	because	SCONJ
ftr-405	1171	23	it	it	PRON
ftr-405	1171	24	is	be	AUX
ftr-405	1171	25	a	a	DET
ftr-405	1171	26	tax	tax	NOUN
ftr-405	1171	27	on	on	ADP
ftr-405	1171	28	the	the	DET
ftr-405	1171	29	power	power	NOUN
ftr-405	1171	30	of	of	ADP
ftr-405	1171	31	the	the	DET
ftr-405	1171	32	states	state	NOUN
ftr-405	1171	33	,	,	PUNCT
ftr-405	1171	34	and	and	CCONJ
ftr-405	1171	35	on	on	ADP
ftr-405	1171	36	their	their	PRON
ftr-405	1171	37	instrumentalities	instrumentality	NOUN
ftr-405	1171	38	to	to	PART
ftr-405	1171	39	borrow	borrow	VERB
ftr-405	1171	40	money	money	NOUN
ftr-405	1171	41	,	,	PUNCT
ftr-405	1171	42	and	and	CCONJ
ftr-405	1171	43	consequently	consequently	ADV
ftr-405	1171	44	repugnant	repugnant	ADJ
ftr-405	1171	45	to	to	ADP
ftr-405	1171	46	the	the	DET
ftr-405	1171	47	constitution	constitution	NOUN
ftr-405	1171	48	.	.	PUNCT
ftr-405	1171	49	”	"	PUNCT
ftr-405	1172	1	i	i	PRON
ftr-405	1172	2	d.	d.	VERB
ftr-405	1172	3	at	at	ADP
ftr-405	1172	4	630	630	NUM
ftr-405	1172	5	.	.	PUNCT
ftr-405	1173	1	289	289	NUM
ftr-405	1173	2	.	.	PUNCT
ftr-405	1174	1	willcuts	willcut	NOUN
ftr-405	1174	2	v.	v.	ADP
ftr-405	1174	3	bunn	bunn	PROPN
ftr-405	1174	4	,	,	PUNCT
ftr-405	1174	5	282	282	NUM
ftr-405	1174	6	u.s	u.s	PROPN
ftr-405	1174	7	.	.	PROPN
ftr-405	1174	8	216	216	NUM
ftr-405	1174	9	,	,	PUNCT
ftr-405	1174	10	229	229	NUM
ftr-405	1174	11	(	(	PUNCT
ftr-405	1174	12	1931	1931	NUM
ftr-405	1174	13	)	)	PUNCT
ftr-405	1174	14	.	.	PUNCT
ftr-405	1175	1	business	business	NOUN
ftr-405	1175	2	,	,	PUNCT
ftr-405	1175	3	the	the	DET
ftr-405	1175	4	state	state	NOUN
ftr-405	1175	5	may	may	AUX
ftr-405	1175	6	apportion	apportion	VERB
ftr-405	1175	7	the	the	DET
ftr-405	1175	8	taxpayer	taxpayer	NOUN
ftr-405	1175	9	’s	’s	PART
ftr-405	1175	10	income	income	NOUN
ftr-405	1175	11	from	from	ADP
ftr-405	1175	12	its	its	PRON
ftr-405	1175	13	entire	entire	ADJ
ftr-405	1175	14	unitary	unitary	ADJ
ftr-405	1175	15	business	business	NOUN
ftr-405	1175	16	and	and	CCONJ
ftr-405	1175	17	tax	tax	VERB
ftr-405	1175	18	the	the	DET
ftr-405	1175	19	apportioned	apportion	VERB
ftr-405	1175	20	amount	amount	NOUN
ftr-405	1175	21	.	.	PUNCT
ftr-405	1176	1	if	if	SCONJ
ftr-405	1176	2	the	the	DET
ftr-405	1176	3	business	business	NOUN
ftr-405	1176	4	is	be	AUX
ftr-405	1176	5	not285	not285	PROPN
ftr-405	1176	6	unitary	unitary	ADJ
ftr-405	1176	7	,	,	PUNCT
ftr-405	1176	8	the	the	DET
ftr-405	1176	9	state	state	NOUN
ftr-405	1176	10	may	may	AUX
ftr-405	1176	11	tax	tax	VERB
ftr-405	1176	12	only	only	ADV
ftr-405	1176	13	the	the	DET
ftr-405	1176	14	income	income	NOUN
ftr-405	1176	15	attributable	attributable	ADJ
ftr-405	1176	16	to	to	ADP
ftr-405	1176	17	activities	activity	NOUN
ftr-405	1176	18	within	within	ADP
ftr-405	1176	19	the	the	DET
ftr-405	1176	20	state	state	NOUN
ftr-405	1176	21	.	.	PUNCT
ftr-405	1177	1	286	286	NUM
ftr-405	1177	2	e.	e.	PROPN
ftr-405	1177	3	state	state	PROPN
ftr-405	1177	4	-	-	PUNCT
ftr-405	1177	5	federal	federal	ADJ
ftr-405	1177	6	taxing	tax	VERB
ftr-405	1177	7	issues	issue	NOUN
ftr-405	1177	8	the	the	DET
ftr-405	1177	9	federal	federal	ADJ
ftr-405	1177	10	government	government	NOUN
ftr-405	1177	11	’s	’s	PART
ftr-405	1177	12	power	power	NOUN
ftr-405	1177	13	to	to	PART
ftr-405	1177	14	tax	tax	NOUN
ftr-405	1177	15	states	state	NOUN
ftr-405	1177	16	,	,	PUNCT
ftr-405	1177	17	and	and	CCONJ
ftr-405	1177	18	the	the	DET
ftr-405	1177	19	states	state	NOUN
ftr-405	1177	20	’	’	PART
ftr-405	1177	21	power	power	NOUN
ftr-405	1177	22	to	to	PART
ftr-405	1177	23	tax	tax	VERB
ftr-405	1177	24	the	the	DET
ftr-405	1177	25	federal	federal	ADJ
ftr-405	1177	26	government	government	NOUN
ftr-405	1177	27	have	have	AUX
ftr-405	1177	28	been	be	AUX
ftr-405	1177	29	issues	issue	NOUN
ftr-405	1177	30	of	of	ADP
ftr-405	1177	31	controversy	controversy	NOUN
ftr-405	1177	32	over	over	ADP
ftr-405	1177	33	the	the	DET
ftr-405	1177	34	years	year	NOUN
ftr-405	1177	35	.	.	PUNCT
ftr-405	1178	1	the	the	DET
ftr-405	1178	2	progression	progression	NOUN
ftr-405	1178	3	of	of	ADP
ftr-405	1178	4	cases	case	NOUN
ftr-405	1178	5	demonstrates	demonstrate	VERB
ftr-405	1178	6	the	the	DET
ftr-405	1178	7	supreme	supreme	PROPN
ftr-405	1178	8	court	court	PROPN
ftr-405	1178	9	’s	’s	PART
ftr-405	1178	10	retreat	retreat	NOUN
ftr-405	1178	11	from	from	ADP
ftr-405	1178	12	its	its	PRON
ftr-405	1178	13	early	early	ADJ
ftr-405	1178	14	,	,	PUNCT
ftr-405	1178	15	broad	broad	ADV
ftr-405	1178	16	-	-	PUNCT
ftr-405	1178	17	based	base	VERB
ftr-405	1178	18	rejection	rejection	NOUN
ftr-405	1178	19	of	of	ADP
ftr-405	1178	20	inter	inter	ADJ
ftr-405	1178	21	-	-	ADJ
ftr-405	1178	22	governmental	governmental	ADJ
ftr-405	1178	23	taxation	taxation	NOUN
ftr-405	1178	24	.	.	PUNCT
ftr-405	1179	1	early	early	ADJ
ftr-405	1179	2	supreme	supreme	PROPN
ftr-405	1179	3	court	court	PROPN
ftr-405	1179	4	decisions	decision	NOUN
ftr-405	1179	5	reflected	reflect	VERB
ftr-405	1179	6	the	the	DET
ftr-405	1179	7	concern	concern	NOUN
ftr-405	1179	8	that	that	SCONJ
ftr-405	1179	9	the	the	DET
ftr-405	1179	10	power	power	NOUN
ftr-405	1179	11	to	to	PART
ftr-405	1179	12	tax	tax	NOUN
ftr-405	1179	13	gave	give	VERB
ftr-405	1179	14	the	the	DET
ftr-405	1179	15	federal	federal	ADJ
ftr-405	1179	16	government	government	NOUN
ftr-405	1179	17	the	the	DET
ftr-405	1179	18	power	power	NOUN
ftr-405	1179	19	to	to	PART
ftr-405	1179	20	control	control	VERB
ftr-405	1179	21	or	or	CCONJ
ftr-405	1179	22	destroy	destroy	VERB
ftr-405	1179	23	state	state	NOUN
ftr-405	1179	24	and	and	CCONJ
ftr-405	1179	25	local	local	ADJ
ftr-405	1179	26	governments	government	NOUN
ftr-405	1179	27	,	,	PUNCT
ftr-405	1179	28	and	and	CCONJ
ftr-405	1179	29	conversely	conversely	ADV
ftr-405	1179	30	.	.	PUNCT
ftr-405	1180	1	an	an	DET
ftr-405	1180	2	early	early	ADJ
ftr-405	1180	3	case	case	NOUN
ftr-405	1180	4	,	,	PUNCT
ftr-405	1180	5	held	hold	VERB
ftr-405	1180	6	the	the	DET
ftr-405	1180	7	income	income	NOUN
ftr-405	1180	8	tax	tax	NOUN
ftr-405	1180	9	act	act	NOUN
ftr-405	1180	10	of	of	ADP
ftr-405	1180	11	1894287	1894287	NUM
ftr-405	1180	12	unconstitutional	unconstitutional	ADJ
ftr-405	1180	13	as	as	SCONJ
ftr-405	1180	14	it	it	PRON
ftr-405	1180	15	taxed	tax	VERB
ftr-405	1180	16	the	the	DET
ftr-405	1180	17	interest	interest	NOUN
ftr-405	1180	18	on	on	ADP
ftr-405	1180	19	state	state	NOUN
ftr-405	1180	20	and	and	CCONJ
ftr-405	1180	21	local	local	ADJ
ftr-405	1180	22	bonds	bond	NOUN
ftr-405	1180	23	.	.	PUNCT
ftr-405	1181	1	in	in	ADP
ftr-405	1181	2	that	that	DET
ftr-405	1181	3	case	case	NOUN
ftr-405	1181	4	,	,	PUNCT
ftr-405	1181	5	the	the	DET
ftr-405	1181	6	court	court	NOUN
ftr-405	1181	7	saw	see	VERB
ftr-405	1181	8	no	no	DET
ftr-405	1181	9	difference	difference	NOUN
ftr-405	1181	10	between	between	ADP
ftr-405	1181	11	taxing	tax	VERB
ftr-405	1181	12	income	income	NOUN
ftr-405	1181	13	and	and	CCONJ
ftr-405	1181	14	taxing	tax	VERB
ftr-405	1181	15	the	the	DET
ftr-405	1181	16	source	source	NOUN
ftr-405	1181	17	of	of	ADP
ftr-405	1181	18	the	the	DET
ftr-405	1181	19	income	income	NOUN
ftr-405	1181	20	and	and	CCONJ
ftr-405	1181	21	held	hold	VERB
ftr-405	1181	22	that	that	SCONJ
ftr-405	1181	23	congress	congress	PROPN
ftr-405	1181	24	lacked	lack	VERB
ftr-405	1181	25	the	the	DET
ftr-405	1181	26	power	power	NOUN
ftr-405	1181	27	to	to	PART
ftr-405	1181	28	tax	tax	VERB
ftr-405	1181	29	municipal	municipal	ADJ
ftr-405	1181	30	bonds	bond	NOUN
ftr-405	1181	31	.	.	PUNCT
ftr-405	1182	1	subsequently	subsequently	ADV
ftr-405	1182	2	,	,	PUNCT
ftr-405	1182	3	the	the	DET
ftr-405	1182	4	court	court	NOUN
ftr-405	1182	5	held	hold	VERB
ftr-405	1182	6	that	that	SCONJ
ftr-405	1182	7	taxing	tax	VERB
ftr-405	1182	8	gain	gain	NOUN
ftr-405	1182	9	from	from	ADP
ftr-405	1182	10	the	the	DET
ftr-405	1182	11	sale	sale	NOUN
ftr-405	1182	12	of	of	ADP
ftr-405	1182	13	state2	state2	NOUN
ftr-405	1182	14	8	8	NUM
ftr-405	1182	15	8	8	NUM
ftr-405	1182	16	bonds	bond	NOUN
ftr-405	1182	17	,	,	PUNCT
ftr-405	1182	18	the	the	DET
ftr-405	1182	19	interest	interest	NOUN
ftr-405	1182	20	on	on	ADP
ftr-405	1182	21	which	which	PRON
ftr-405	1182	22	was	be	AUX
ftr-405	1182	23	exempt	exempt	ADJ
ftr-405	1182	24	from	from	ADP
ftr-405	1182	25	tax	tax	NOUN
ftr-405	1182	26	,	,	PUNCT
ftr-405	1182	27	would	would	AUX
ftr-405	1182	28	not	not	PART
ftr-405	1182	29	undermine	undermine	VERB
ftr-405	1182	30	the	the	DET
ftr-405	1182	31	state	state	NOUN
ftr-405	1182	32	’s	’s	PART
ftr-405	1182	33	ability	ability	NOUN
ftr-405	1182	34	to	to	PART
ftr-405	1182	35	borrow	borrow	VERB
ftr-405	1182	36	or	or	CCONJ
ftr-405	1182	37	cost	cost	NOUN
ftr-405	1182	38	of	of	ADP
ftr-405	1182	39	borrowing	borrowing	NOUN
ftr-405	1182	40	.	.	PUNCT
ftr-405	1183	1	more	more	ADV
ftr-405	1183	2	recently	recently	ADV
ftr-405	1183	3	,	,	PUNCT
ftr-405	1183	4	the	the	DET
ftr-405	1183	5	supreme289	supreme289	PROPN
ftr-405	1183	6	court	court	NOUN
ftr-405	1183	7	overruled	overrule	VERB
ftr-405	1183	8	that	that	DET
ftr-405	1183	9	part	part	NOUN
ftr-405	1183	10	of	of	ADP
ftr-405	1183	11	the	the	DET
ftr-405	1183	12	holding	holding	NOUN
ftr-405	1183	13	in	in	ADP
ftr-405	1183	14	pollack	pollack	PROPN
ftr-405	1183	15	v.	v.	ADP
ftr-405	1183	16	farmers	farmer	NOUN
ftr-405	1183	17	’	’	PART
ftr-405	1183	18	loan	loan	NOUN
ftr-405	1183	19	and	and	CCONJ
ftr-405	1183	20	2006	2006	NUM
ftr-405	1183	21	]	]	PUNCT
ftr-405	1183	22	florida	florida	PROPN
ftr-405	1183	23	tax	tax	PROPN
ftr-405	1183	24	review	review	NOUN
ftr-405	1183	25	300	300	NUM
ftr-405	1183	26	290	290	NUM
ftr-405	1183	27	.	.	PUNCT
ftr-405	1184	1	supra	supra	PROPN
ftr-405	1184	2	note	note	VERB
ftr-405	1184	3	164	164	NUM
ftr-405	1184	4	at	at	ADP
ftr-405	1184	5	583	583	NUM
ftr-405	1184	6	.	.	PUNCT
ftr-405	1184	7	291	291	NUM
ftr-405	1184	8	.	.	PUNCT
ftr-405	1185	1	south	south	PROPN
ftr-405	1185	2	carolina	carolina	PROPN
ftr-405	1185	3	v.	v.	PROPN
ftr-405	1185	4	baker	baker	PROPN
ftr-405	1185	5	,	,	PUNCT
ftr-405	1185	6	supra	supra	PROPN
ftr-405	1185	7	note	note	PROPN
ftr-405	1185	8	159	159	NUM
ftr-405	1185	9	,	,	PUNCT
ftr-405	1185	10	at	at	ADP
ftr-405	1185	11	505	505	NUM
ftr-405	1185	12	,	,	PUNCT
ftr-405	1185	13	525	525	NUM
ftr-405	1185	14	.	.	NOUN
ftr-405	1185	15	292	292	NUM
ftr-405	1185	16	.	.	PUNCT
ftr-405	1186	1	collector	collector	NOUN
ftr-405	1186	2	v.	v.	ADP
ftr-405	1186	3	day	day	PROPN
ftr-405	1186	4	,	,	PUNCT
ftr-405	1186	5	78	78	NUM
ftr-405	1186	6	u.s	u.s	PROPN
ftr-405	1186	7	.	.	PROPN
ftr-405	1186	8	113	113	NUM
ftr-405	1186	9	,	,	PUNCT
ftr-405	1186	10	128	128	NUM
ftr-405	1186	11	(	(	PUNCT
ftr-405	1186	12	1871	1871	NUM
ftr-405	1186	13	)	)	PUNCT
ftr-405	1186	14	.	.	PUNCT
ftr-405	1187	1	293	293	NUM
ftr-405	1187	2	new	new	PROPN
ftr-405	1187	3	york	york	PROPN
ftr-405	1187	4	ex	ex	PROPN
ftr-405	1187	5	rel	rel	PROPN
ftr-405	1187	6	.	.	PUNCT
ftr-405	1188	1	rogers	rogers	PROPN
ftr-405	1188	2	v.	v.	PROPN
ftr-405	1188	3	graves	grave	NOUN
ftr-405	1188	4	,	,	PUNCT
ftr-405	1188	5	299	299	NUM
ftr-405	1188	6	u.s	u.s	PROPN
ftr-405	1188	7	.	.	PROPN
ftr-405	1188	8	401	401	NUM
ftr-405	1188	9	(	(	PUNCT
ftr-405	1188	10	1937	1937	NUM
ftr-405	1188	11	)	)	PUNCT
ftr-405	1188	12	.	.	PUNCT
ftr-405	1189	1	294	294	NUM
ftr-405	1189	2	.	.	PUNCT
ftr-405	1190	1	james	james	PROPN
ftr-405	1190	2	v.	v.	ADP
ftr-405	1190	3	dravo	dravo	PROPN
ftr-405	1190	4	contracting	contracting	PROPN
ftr-405	1190	5	co.	co.	PROPN
ftr-405	1190	6	,	,	PUNCT
ftr-405	1190	7	302	302	NUM
ftr-405	1190	8	u.s	u.s	PROPN
ftr-405	1190	9	.	.	PROPN
ftr-405	1190	10	134	134	NUM
ftr-405	1190	11	(	(	PUNCT
ftr-405	1190	12	1937	1937	NUM
ftr-405	1190	13	)	)	PUNCT
ftr-405	1190	14	(	(	PUNCT
ftr-405	1190	15	permitting	permit	VERB
ftr-405	1190	16	taxation	taxation	NOUN
ftr-405	1190	17	of	of	ADP
ftr-405	1190	18	income	income	NOUN
ftr-405	1190	19	from	from	ADP
ftr-405	1190	20	federal	federal	ADJ
ftr-405	1190	21	government	government	NOUN
ftr-405	1190	22	contracts	contract	NOUN
ftr-405	1190	23	)	)	PUNCT
ftr-405	1190	24	;	;	PUNCT
ftr-405	1190	25	metcalf	metcalf	PROPN
ftr-405	1190	26	&	&	CCONJ
ftr-405	1190	27	eddy	eddy	PROPN
ftr-405	1190	28	v.	v.	PROPN
ftr-405	1190	29	mitchell	mitchell	PROPN
ftr-405	1190	30	,	,	PUNCT
ftr-405	1190	31	269	269	NUM
ftr-405	1190	32	u.s	u.s	PROPN
ftr-405	1190	33	.	.	PROPN
ftr-405	1190	34	514	514	NUM
ftr-405	1190	35	(	(	PUNCT
ftr-405	1190	36	1926	1926	NUM
ftr-405	1190	37	)	)	PUNCT
ftr-405	1190	38	(	(	PUNCT
ftr-405	1190	39	permitting	permit	VERB
ftr-405	1190	40	taxation	taxation	NOUN
ftr-405	1190	41	of	of	ADP
ftr-405	1190	42	income	income	NOUN
ftr-405	1190	43	from	from	ADP
ftr-405	1190	44	state	state	NOUN
ftr-405	1190	45	government	government	NOUN
ftr-405	1190	46	contracts	contract	NOUN
ftr-405	1190	47	)	)	PUNCT
ftr-405	1190	48	.	.	PUNCT
ftr-405	1191	1	295	295	NUM
ftr-405	1191	2	.	.	PUNCT
ftr-405	1192	1	mcculloch	mcculloch	PROPN
ftr-405	1192	2	v.	v.	PROPN
ftr-405	1192	3	maryland	maryland	PROPN
ftr-405	1192	4	,	,	PUNCT
ftr-405	1192	5	17	17	NUM
ftr-405	1192	6	u.s	u.s	PROPN
ftr-405	1192	7	.	.	PROPN
ftr-405	1192	8	316	316	NUM
ftr-405	1192	9	(	(	PUNCT
ftr-405	1192	10	1819	1819	NUM
ftr-405	1192	11	)	)	PUNCT
ftr-405	1192	12	(	(	PUNCT
ftr-405	1192	13	prohibiting	prohibit	VERB
ftr-405	1192	14	the	the	DET
ftr-405	1192	15	state	state	NOUN
ftr-405	1192	16	of	of	ADP
ftr-405	1192	17	maryland	maryland	NOUN
ftr-405	1192	18	from	from	ADP
ftr-405	1192	19	taxing	tax	VERB
ftr-405	1192	20	a	a	DET
ftr-405	1192	21	united	united	PROPN
ftr-405	1192	22	states	states	PROPN
ftr-405	1192	23	bank	bank	PROPN
ftr-405	1192	24	)	)	PUNCT
ftr-405	1192	25	.	.	PUNCT
ftr-405	1193	1	296	296	NUM
ftr-405	1193	2	.	.	PUNCT
ftr-405	1194	1	graves	grave	NOUN
ftr-405	1194	2	v.	v.	ADP
ftr-405	1194	3	new	new	PROPN
ftr-405	1194	4	york	york	PROPN
ftr-405	1194	5	,	,	PUNCT
ftr-405	1194	6	306	306	NUM
ftr-405	1194	7	u.s	u.s	PROPN
ftr-405	1194	8	.	.	PROPN
ftr-405	1194	9	466	466	NUM
ftr-405	1194	10	,	,	PUNCT
ftr-405	1194	11	483	483	NUM
ftr-405	1194	12	(	(	PUNCT
ftr-405	1194	13	1939	1939	NUM
ftr-405	1194	14	)	)	PUNCT
ftr-405	1194	15	.	.	PUNCT
ftr-405	1195	1	297	297	NUM
ftr-405	1195	2	.	.	PUNCT
ftr-405	1196	1	i	i	PRON
ftr-405	1196	2	d.	d.	PROPN
ftr-405	1196	3	at	at	ADP
ftr-405	1196	4	484	484	NUM
ftr-405	1196	5	-	-	SYM
ftr-405	1196	6	485	485	NUM
ftr-405	1196	7	.	.	PUNCT
ftr-405	1196	8	298	298	NUM
ftr-405	1196	9	.	.	PUNCT
ftr-405	1197	1	davis	davis	PROPN
ftr-405	1197	2	v.	v.	PROPN
ftr-405	1197	3	michigan	michigan	PROPN
ftr-405	1197	4	dep’t	dep’t	PROPN
ftr-405	1197	5	of	of	ADP
ftr-405	1197	6	treasury	treasury	PROPN
ftr-405	1197	7	,	,	PUNCT
ftr-405	1197	8	489	489	NUM
ftr-405	1197	9	u.s	u.s	PROPN
ftr-405	1197	10	.	.	PROPN
ftr-405	1197	11	803	803	NUM
ftr-405	1197	12	,	,	PUNCT
ftr-405	1197	13	817	817	NUM
ftr-405	1197	14	(	(	PUNCT
ftr-405	1197	15	1989	1989	NUM
ftr-405	1197	16	)	)	PUNCT
ftr-405	1197	17	(	(	PUNCT
ftr-405	1197	18	holding	hold	VERB
ftr-405	1197	19	that	that	DET
ftr-405	1197	20	exemption	exemption	NOUN
ftr-405	1197	21	of	of	ADP
ftr-405	1197	22	state	state	NOUN
ftr-405	1197	23	retirees	retiree	NOUN
ftr-405	1197	24	’	'	PUNCT
ftr-405	1197	25	pensions	pension	NOUN
ftr-405	1197	26	from	from	ADP
ftr-405	1197	27	the	the	DET
ftr-405	1197	28	state	state	NOUN
ftr-405	1197	29	income	income	NOUN
ftr-405	1197	30	tax	tax	NOUN
ftr-405	1197	31	while	while	SCONJ
ftr-405	1197	32	taxing	tax	VERB
ftr-405	1197	33	federal	federal	ADJ
ftr-405	1197	34	retirees	retiree	NOUN
ftr-405	1197	35	’	'	PUNCT
ftr-405	1197	36	pensions	pension	NOUN
ftr-405	1197	37	violates	violate	VERB
ftr-405	1197	38	the	the	DET
ftr-405	1197	39	constitutional	constitutional	ADJ
ftr-405	1197	40	principle	principle	NOUN
ftr-405	1197	41	of	of	ADP
ftr-405	1197	42	intergovernmental	intergovernmental	ADJ
ftr-405	1197	43	tax	tax	NOUN
ftr-405	1197	44	immunity	immunity	NOUN
ftr-405	1197	45	)	)	PUNCT
ftr-405	1197	46	.	.	PUNCT
ftr-405	1198	1	299	299	NUM
ftr-405	1198	2	.	.	PUNCT
ftr-405	1198	3	supra	supra	PROPN
ftr-405	1198	4	note	note	NOUN
ftr-405	1198	5	5	5	NUM
ftr-405	1198	6	and	and	CCONJ
ftr-405	1198	7	accompanying	accompany	VERB
ftr-405	1198	8	text	text	NOUN
ftr-405	1198	9	.	.	PUNCT
ftr-405	1199	1	300	300	NUM
ftr-405	1199	2	.	.	PUNCT
ftr-405	1199	3	see	see	VERB
ftr-405	1199	4	discussion	discussion	NOUN
ftr-405	1199	5	of	of	ADP
ftr-405	1199	6	discretionary	discretionary	ADJ
ftr-405	1199	7	jurisdiction	jurisdiction	NOUN
ftr-405	1199	8	by	by	ADP
ftr-405	1199	9	writ	writ	NOUN
ftr-405	1199	10	of	of	ADP
ftr-405	1199	11	certiorari	certiorari	PROPN
ftr-405	1199	12	supra	supra	PROPN
ftr-405	1199	13	note	note	PROPN
ftr-405	1199	14	8	8	NUM
ftr-405	1199	15	and	and	CCONJ
ftr-405	1199	16	accompanying	accompany	VERB
ftr-405	1199	17	text	text	NOUN
ftr-405	1199	18	.	.	PUNCT
ftr-405	1200	1	trust	trust	NOUN
ftr-405	1200	2	and	and	CCONJ
ftr-405	1200	3	determined	determine	VERB
ftr-405	1200	4	that	that	SCONJ
ftr-405	1200	5	congress	congress	PROPN
ftr-405	1200	6	could	could	AUX
ftr-405	1200	7	choose	choose	VERB
ftr-405	1200	8	to	to	PART
ftr-405	1200	9	tax	tax	VERB
ftr-405	1200	10	interest	interest	NOUN
ftr-405	1200	11	on	on	ADP
ftr-405	1200	12	state290	state290	PROPN
ftr-405	1200	13	obligations	obligation	NOUN
ftr-405	1200	14	.	.	PUNCT
ftr-405	1201	1	291	291	NUM
ftr-405	1201	2	taxation	taxation	NOUN
ftr-405	1201	3	of	of	ADP
ftr-405	1201	4	the	the	DET
ftr-405	1201	5	compensation	compensation	NOUN
ftr-405	1201	6	of	of	ADP
ftr-405	1201	7	state	state	NOUN
ftr-405	1201	8	employees	employee	NOUN
ftr-405	1201	9	followed	follow	VERB
ftr-405	1201	10	a	a	DET
ftr-405	1201	11	like	like	ADJ
ftr-405	1201	12	development	development	NOUN
ftr-405	1201	13	.	.	PUNCT
ftr-405	1202	1	initially	initially	ADV
ftr-405	1202	2	,	,	PUNCT
ftr-405	1202	3	the	the	DET
ftr-405	1202	4	court	court	NOUN
ftr-405	1202	5	determined	determine	VERB
ftr-405	1202	6	that	that	SCONJ
ftr-405	1202	7	taxing	tax	VERB
ftr-405	1202	8	the	the	DET
ftr-405	1202	9	salary	salary	NOUN
ftr-405	1202	10	of	of	ADP
ftr-405	1202	11	a	a	DET
ftr-405	1202	12	state	state	NOUN
ftr-405	1202	13	judge	judge	NOUN
ftr-405	1202	14	was	be	AUX
ftr-405	1202	15	impermissible	impermissible	ADJ
ftr-405	1202	16	taxation	taxation	NOUN
ftr-405	1202	17	of	of	ADP
ftr-405	1202	18	the	the	DET
ftr-405	1202	19	state	state	NOUN
ftr-405	1202	20	,	,	PUNCT
ftr-405	1202	21	authority	authority	NOUN
ftr-405	1202	22	that	that	SCONJ
ftr-405	1202	23	the	the	DET
ftr-405	1202	24	constitution	constitution	NOUN
ftr-405	1202	25	reserved	reserve	VERB
ftr-405	1202	26	to	to	ADP
ftr-405	1202	27	the	the	DET
ftr-405	1202	28	state	state	NOUN
ftr-405	1202	29	itself	itself	PRON
ftr-405	1202	30	.	.	PUNCT
ftr-405	1203	1	similarly	similarly	ADV
ftr-405	1203	2	,	,	PUNCT
ftr-405	1203	3	the	the	DET
ftr-405	1203	4	court	court	NOUN
ftr-405	1203	5	held	hold	VERB
ftr-405	1203	6	that	that	SCONJ
ftr-405	1203	7	a	a	DET
ftr-405	1203	8	state	state	NOUN
ftr-405	1203	9	may	may	AUX
ftr-405	1203	10	not	not	PART
ftr-405	1203	11	tax292	tax292	VERB
ftr-405	1203	12	an	an	DET
ftr-405	1203	13	employee	employee	NOUN
ftr-405	1203	14	of	of	ADP
ftr-405	1203	15	the	the	DET
ftr-405	1203	16	federal	federal	ADJ
ftr-405	1203	17	government	government	NOUN
ftr-405	1203	18	.	.	PUNCT
ftr-405	1204	1	but	but	CCONJ
ftr-405	1204	2	the	the	DET
ftr-405	1204	3	court	court	NOUN
ftr-405	1204	4	gradually	gradually	ADV
ftr-405	1204	5	narrowed293	narrowed293	X
ftr-405	1204	6	the	the	DET
ftr-405	1204	7	limitation	limitation	NOUN
ftr-405	1204	8	and	and	CCONJ
ftr-405	1204	9	ultimately	ultimately	ADV
ftr-405	1204	10	overruled	overrule	VERB
ftr-405	1204	11	its	its	PRON
ftr-405	1204	12	early	early	ADJ
ftr-405	1204	13	decisions	decision	NOUN
ftr-405	1204	14	,	,	PUNCT
ftr-405	1204	15	determining	determine	VERB
ftr-405	1204	16	that294	that294	NUM
ftr-405	1204	17	intergovernmental	intergovernmental	ADJ
ftr-405	1204	18	tax	tax	NOUN
ftr-405	1204	19	immunity	immunity	NOUN
ftr-405	1204	20	doctrine	doctrine	NOUN
ftr-405	1204	21	was	be	AUX
ftr-405	1204	22	not	not	PART
ftr-405	1204	23	a	a	DET
ftr-405	1204	24	barrier	barrier	NOUN
ftr-405	1204	25	to	to	ADP
ftr-405	1204	26	a	a	DET
ftr-405	1204	27	non-295	non-295	NOUN
ftr-405	1204	28	discriminatory	discriminatory	ADJ
ftr-405	1204	29	tax	tax	NOUN
ftr-405	1204	30	on	on	ADP
ftr-405	1204	31	the	the	DET
ftr-405	1204	32	salaries	salary	NOUN
ftr-405	1204	33	of	of	ADP
ftr-405	1204	34	federal	federal	ADJ
ftr-405	1204	35	employees	employee	NOUN
ftr-405	1204	36	.	.	PUNCT
ftr-405	1205	1	such	such	DET
ftr-405	1205	2	a	a	DET
ftr-405	1205	3	non-296	non-296	NOUN
ftr-405	1205	4	discriminatory	discriminatory	ADJ
ftr-405	1205	5	tax	tax	NOUN
ftr-405	1205	6	poses	pose	VERB
ftr-405	1205	7	no	no	DET
ftr-405	1205	8	threat	threat	NOUN
ftr-405	1205	9	to	to	ADP
ftr-405	1205	10	governmental	governmental	ADJ
ftr-405	1205	11	functions	function	NOUN
ftr-405	1205	12	.	.	PUNCT
ftr-405	1206	1	if	if	SCONJ
ftr-405	1206	2	,	,	PUNCT
ftr-405	1206	3	however,297	however,297	PROPN
ftr-405	1206	4	the	the	DET
ftr-405	1206	5	tax	tax	NOUN
ftr-405	1206	6	discriminates	discriminate	VERB
ftr-405	1206	7	in	in	ADP
ftr-405	1206	8	favor	favor	NOUN
ftr-405	1206	9	of	of	ADP
ftr-405	1206	10	employees	employee	NOUN
ftr-405	1206	11	of	of	ADP
ftr-405	1206	12	the	the	DET
ftr-405	1206	13	state	state	NOUN
ftr-405	1206	14	taxing	tax	VERB
ftr-405	1206	15	government	government	NOUN
ftr-405	1206	16	or	or	CCONJ
ftr-405	1206	17	against	against	ADP
ftr-405	1206	18	employees	employee	NOUN
ftr-405	1206	19	of	of	ADP
ftr-405	1206	20	federal	federal	ADJ
ftr-405	1206	21	government	government	NOUN
ftr-405	1206	22	,	,	PUNCT
ftr-405	1206	23	it	it	PRON
ftr-405	1206	24	is	be	AUX
ftr-405	1206	25	unconstitutional	unconstitutional	ADJ
ftr-405	1206	26	not	not	PART
ftr-405	1206	27	as	as	ADP
ftr-405	1206	28	a	a	DET
ftr-405	1206	29	matter	matter	NOUN
ftr-405	1206	30	of	of	ADP
ftr-405	1206	31	equal	equal	ADJ
ftr-405	1206	32	protection	protection	NOUN
ftr-405	1206	33	,	,	PUNCT
ftr-405	1206	34	but	but	CCONJ
ftr-405	1206	35	as	as	ADP
ftr-405	1206	36	a	a	DET
ftr-405	1206	37	matter	matter	NOUN
ftr-405	1206	38	of	of	ADP
ftr-405	1206	39	the	the	DET
ftr-405	1206	40	intergovernmental	intergovernmental	ADJ
ftr-405	1206	41	tax	tax	NOUN
ftr-405	1206	42	immunity	immunity	NOUN
ftr-405	1206	43	principle	principle	NOUN
ftr-405	1206	44	.	.	PUNCT
ftr-405	1207	1	discriminatory	discriminatory	ADJ
ftr-405	1207	2	taxes	taxis	NOUN
ftr-405	1207	3	potentially	potentially	ADV
ftr-405	1207	4	do	do	VERB
ftr-405	1207	5	undermine298	undermine298	ADP
ftr-405	1207	6	governmental	governmental	ADJ
ftr-405	1207	7	functions	function	NOUN
ftr-405	1207	8	by	by	ADP
ftr-405	1207	9	placing	place	VERB
ftr-405	1207	10	a	a	DET
ftr-405	1207	11	greater	great	ADJ
ftr-405	1207	12	burden	burden	NOUN
ftr-405	1207	13	on	on	ADP
ftr-405	1207	14	them	they	PRON
ftr-405	1207	15	than	than	ADP
ftr-405	1207	16	on	on	ADP
ftr-405	1207	17	state	state	NOUN
ftr-405	1207	18	functions	function	NOUN
ftr-405	1207	19	.	.	PUNCT
ftr-405	1208	1	f.	f.	NOUN
ftr-405	1208	2	“	"	PUNCT
ftr-405	1208	3	frivolous	frivolous	ADJ
ftr-405	1208	4	”	"	PUNCT
ftr-405	1208	5	constitutional	constitutional	ADJ
ftr-405	1208	6	arguments	argument	NOUN
ftr-405	1208	7	many	many	ADJ
ftr-405	1208	8	constitutional	constitutional	ADJ
ftr-405	1208	9	claims	claim	NOUN
ftr-405	1208	10	that	that	SCONJ
ftr-405	1208	11	the	the	DET
ftr-405	1208	12	german	german	ADJ
ftr-405	1208	13	constitutional	constitutional	ADJ
ftr-405	1208	14	court	court	NOUN
ftr-405	1208	15	might	might	AUX
ftr-405	1208	16	decide	decide	VERB
ftr-405	1208	17	will	will	AUX
ftr-405	1208	18	never	never	ADV
ftr-405	1208	19	reach	reach	VERB
ftr-405	1208	20	the	the	DET
ftr-405	1208	21	supreme	supreme	PROPN
ftr-405	1208	22	court	court	PROPN
ftr-405	1208	23	because	because	SCONJ
ftr-405	1208	24	the	the	DET
ftr-405	1208	25	u.s	u.s	PROPN
ftr-405	1208	26	.	.	PROPN
ftr-405	1208	27	supreme	supreme	PROPN
ftr-405	1208	28	court	court	PROPN
ftr-405	1208	29	has	have	VERB
ftr-405	1208	30	greater	great	ADJ
ftr-405	1208	31	control	control	NOUN
ftr-405	1208	32	over	over	ADP
ftr-405	1208	33	its	its	PRON
ftr-405	1208	34	docket	docket	NOUN
ftr-405	1208	35	than	than	SCONJ
ftr-405	1208	36	does	do	VERB
ftr-405	1208	37	the	the	DET
ftr-405	1208	38	german	german	ADJ
ftr-405	1208	39	constitutional	constitutional	ADJ
ftr-405	1208	40	court	court	NOUN
ftr-405	1208	41	.	.	PUNCT
ftr-405	1209	1	even	even	ADV
ftr-405	1209	2	if	if	SCONJ
ftr-405	1209	3	a	a	DET
ftr-405	1209	4	taxpayer	taxpayer	NOUN
ftr-405	1209	5	makes	make	VERB
ftr-405	1209	6	a	a	DET
ftr-405	1209	7	strong	strong	ADJ
ftr-405	1209	8	constitutional	constitutional	ADJ
ftr-405	1209	9	argument	argument	NOUN
ftr-405	1209	10	,	,	PUNCT
ftr-405	1209	11	the299	the299	NOUN
ftr-405	1209	12	taxpayer	taxpayer	NOUN
ftr-405	1209	13	may	may	AUX
ftr-405	1209	14	not	not	PART
ftr-405	1209	15	compel	compel	VERB
ftr-405	1209	16	the	the	DET
ftr-405	1209	17	supreme	supreme	PROPN
ftr-405	1209	18	court	court	PROPN
ftr-405	1209	19	to	to	PART
ftr-405	1209	20	hear	hear	VERB
ftr-405	1209	21	the	the	DET
ftr-405	1209	22	argument	argument	NOUN
ftr-405	1209	23	.	.	PUNCT
ftr-405	1210	1	lower300	lower300	ADP
ftr-405	1210	2	301	301	NUM
ftr-405	1210	3	horizontal	horizontal	ADJ
ftr-405	1210	4	and	and	CCONJ
ftr-405	1210	5	vertical	vertical	ADJ
ftr-405	1210	6	equity	equity	NOUN
ftr-405	1210	7	in	in	ADP
ftr-405	1210	8	taxation	taxation	NOUN
ftr-405	1211	1	[	[	X
ftr-405	1211	2	vol.7:5	vol.7:5	PROPN
ftr-405	1211	3	301	301	NUM
ftr-405	1211	4	.	.	PUNCT
ftr-405	1212	1	graves	grave	NOUN
ftr-405	1212	2	v.	v.	ADP
ftr-405	1212	3	comm’r	comm’r	NOUN
ftr-405	1212	4	,	,	PUNCT
ftr-405	1212	5	579	579	NUM
ftr-405	1212	6	f.2d	f.2d	X
ftr-405	1212	7	392	392	NUM
ftr-405	1212	8	(	(	PUNCT
ftr-405	1212	9	6th	6th	ADJ
ftr-405	1212	10	cir	cir	NOUN
ftr-405	1212	11	.	.	PROPN
ftr-405	1212	12	1978	1978	NUM
ftr-405	1212	13	)	)	PUNCT
ftr-405	1212	14	,	,	PUNCT
ftr-405	1212	15	cert	cert	PROPN
ftr-405	1212	16	.	.	PUNCT
ftr-405	1213	1	denied	deny	VERB
ftr-405	1213	2	,	,	PUNCT
ftr-405	1213	3	440	440	NUM
ftr-405	1213	4	u.s	u.s	PROPN
ftr-405	1213	5	.	.	PROPN
ftr-405	1213	6	946	946	NUM
ftr-405	1213	7	(	(	PUNCT
ftr-405	1213	8	1979	1979	NUM
ftr-405	1213	9	)	)	PUNCT
ftr-405	1213	10	(	(	PUNCT
ftr-405	1213	11	religious	religious	ADJ
ftr-405	1213	12	convictions	conviction	NOUN
ftr-405	1213	13	against	against	ADP
ftr-405	1213	14	war	war	NOUN
ftr-405	1213	15	did	do	AUX
ftr-405	1213	16	not	not	PART
ftr-405	1213	17	support	support	VERB
ftr-405	1213	18	quakers	quaker	NOUN
ftr-405	1213	19	’	'	PUNCT
ftr-405	1213	20	claim	claim	NOUN
ftr-405	1213	21	for	for	ADP
ftr-405	1213	22	a	a	DET
ftr-405	1213	23	war	war	NOUN
ftr-405	1213	24	tax	tax	NOUN
ftr-405	1213	25	credit	credit	NOUN
ftr-405	1213	26	)	)	PUNCT
ftr-405	1213	27	.	.	PUNCT
ftr-405	1214	1	302	302	NUM
ftr-405	1214	2	.	.	PUNCT
ftr-405	1215	1	broad	broad	ADJ
ftr-405	1215	2	range	range	NOUN
ftr-405	1215	3	of	of	ADP
ftr-405	1215	4	cases	case	NOUN
ftr-405	1215	5	.	.	PUNCT
ftr-405	1216	1	see	see	VERB
ftr-405	1216	2	generally	generally	ADV
ftr-405	1216	3	marjorie	marjorie	PROPN
ftr-405	1216	4	e.	e.	PROPN
ftr-405	1216	5	kornhauser	kornhauser	PROPN
ftr-405	1216	6	,	,	PUNCT
ftr-405	1216	7	legitimacy	legitimacy	NOUN
ftr-405	1216	8	and	and	CCONJ
ftr-405	1216	9	the	the	DET
ftr-405	1216	10	right	right	NOUN
ftr-405	1216	11	of	of	ADP
ftr-405	1216	12	revolution	revolution	NOUN
ftr-405	1216	13	:	:	PUNCT
ftr-405	1216	14	the	the	DET
ftr-405	1216	15	role	role	NOUN
ftr-405	1216	16	of	of	ADP
ftr-405	1216	17	tax	tax	NOUN
ftr-405	1216	18	protests	protest	NOUN
ftr-405	1216	19	and	and	CCONJ
ftr-405	1216	20	anti	anti	ADJ
ftr-405	1216	21	-	-	ADJ
ftr-405	1216	22	tax	tax	ADJ
ftr-405	1216	23	rhetoric	rhetoric	NOUN
ftr-405	1216	24	in	in	ADP
ftr-405	1216	25	america	america	PROPN
ftr-405	1216	26	,	,	PUNCT
ftr-405	1216	27	50	50	NUM
ftr-405	1216	28	buffalo	buffalo	PROPN
ftr-405	1216	29	l.	l.	PROPN
ftr-405	1216	30	rev	rev	PROPN
ftr-405	1216	31	.	.	PROPN
ftr-405	1216	32	819	819	NUM
ftr-405	1216	33	(	(	PUNCT
ftr-405	1216	34	2002	2002	NUM
ftr-405	1216	35	)	)	PUNCT
ftr-405	1216	36	.	.	PUNCT
ftr-405	1217	1	303	303	NUM
ftr-405	1217	2	.	.	PUNCT
ftr-405	1217	3	supreme	supreme	PROPN
ftr-405	1217	4	court	court	PROPN
ftr-405	1217	5	rule	rule	NOUN
ftr-405	1217	6	10	10	NUM
ftr-405	1217	7	,	,	PUNCT
ftr-405	1217	8	supra	supra	NOUN
ftr-405	1217	9	note	note	NOUN
ftr-405	1217	10	8	8	NUM
ftr-405	1217	11	.	.	X
ftr-405	1217	12	304	304	NUM
ftr-405	1217	13	.	.	PUNCT
ftr-405	1218	1	part	part	PROPN
ftr-405	1218	2	iii	iii	PROPN
ftr-405	1218	3	c	c	NOUN
ftr-405	1218	4	supra	supra	NOUN
ftr-405	1218	5	.	.	PUNCT
ftr-405	1219	1	305	305	NUM
ftr-405	1219	2	.	.	PUNCT
ftr-405	1220	1	davis	davis	PROPN
ftr-405	1220	2	v.	v.	PROPN
ftr-405	1220	3	michigan	michigan	PROPN
ftr-405	1220	4	dep’t	dep’t	PROPN
ftr-405	1220	5	of	of	ADP
ftr-405	1220	6	treasury	treasury	PROPN
ftr-405	1220	7	,	,	PUNCT
ftr-405	1220	8	supra	supra	PROPN
ftr-405	1220	9	note	note	NOUN
ftr-405	1220	10	299	299	NUM
ftr-405	1220	11	.	.	PUNCT
ftr-405	1220	12	306	306	NUM
ftr-405	1220	13	.	.	PUNCT
ftr-405	1221	1	supra	supra	PROPN
ftr-405	1221	2	part	part	PROPN
ftr-405	1221	3	iii	iii	PROPN
ftr-405	1221	4	.	.	PROPN
ftr-405	1222	1	307	307	NUM
ftr-405	1222	2	.	.	PUNCT
ftr-405	1223	1	part	part	NOUN
ftr-405	1223	2	iv	iv	X
ftr-405	1223	3	a	a	DET
ftr-405	1223	4	infra	infra	NOUN
ftr-405	1223	5	.	.	PUNCT
ftr-405	1224	1	308	308	NUM
ftr-405	1224	2	.	.	X
ftr-405	1224	3	bverge	bverge	NOUN
ftr-405	1224	4	93	93	NUM
ftr-405	1224	5	,	,	PUNCT
ftr-405	1224	6	121	121	NUM
ftr-405	1224	7	(	(	PUNCT
ftr-405	1224	8	jun	jun	PROPN
ftr-405	1224	9	.	.	PROPN
ftr-405	1224	10	22	22	NUM
ftr-405	1224	11	,	,	PUNCT
ftr-405	1224	12	1995	1995	NUM
ftr-405	1224	13	,	,	PUNCT
ftr-405	1224	14	2d	2d	PROPN
ftr-405	1224	15	senat	senat	PROPN
ftr-405	1224	16	)	)	PUNCT
ftr-405	1224	17	(	(	PUNCT
ftr-405	1224	18	holding	hold	VERB
ftr-405	1224	19	that	that	SCONJ
ftr-405	1224	20	the	the	DET
ftr-405	1224	21	valuation	valuation	NOUN
ftr-405	1224	22	principles	principle	NOUN
ftr-405	1224	23	of	of	ADP
ftr-405	1224	24	the	the	DET
ftr-405	1224	25	wealth	wealth	NOUN
ftr-405	1224	26	tax	tax	NOUN
ftr-405	1224	27	violate	violate	NOUN
ftr-405	1224	28	art	art	NOUN
ftr-405	1224	29	.	.	PUNCT
ftr-405	1225	1	3	3	NUM
ftr-405	1225	2	(	(	PUNCT
ftr-405	1225	3	equal	equal	ADJ
ftr-405	1225	4	rights	right	NOUN
ftr-405	1225	5	)	)	PUNCT
ftr-405	1225	6	and	and	CCONJ
ftr-405	1225	7	the	the	DET
ftr-405	1225	8	tax	tax	NOUN
ftr-405	1225	9	is	be	AUX
ftr-405	1225	10	confiscatory	confiscatory	NOUN
ftr-405	1225	11	in	in	ADP
ftr-405	1225	12	violation	violation	NOUN
ftr-405	1225	13	of	of	ADP
ftr-405	1225	14	art	art	NOUN
ftr-405	1225	15	.	.	PUNCT
ftr-405	1226	1	14	14	NUM
ftr-405	1226	2	(	(	PUNCT
ftr-405	1226	3	property	property	NOUN
ftr-405	1226	4	rights	right	NOUN
ftr-405	1226	5	guarantee	guarantee	NOUN
ftr-405	1226	6	)	)	PUNCT
ftr-405	1226	7	as	as	SCONJ
ftr-405	1226	8	it	it	PRON
ftr-405	1226	9	applies	apply	VERB
ftr-405	1226	10	to	to	ADP
ftr-405	1226	11	unproductive	unproductive	ADJ
ftr-405	1226	12	property	property	NOUN
ftr-405	1226	13	)	)	PUNCT
ftr-405	1226	14	;	;	PUNCT
ftr-405	1226	15	bverge	bverge	VERB
ftr-405	1226	16	93	93	NUM
ftr-405	1226	17	,	,	PUNCT
ftr-405	1226	18	165	165	NUM
ftr-405	1226	19	(	(	PUNCT
ftr-405	1226	20	jun	jun	PROPN
ftr-405	1226	21	.	.	PROPN
ftr-405	1226	22	22	22	NUM
ftr-405	1226	23	,	,	PUNCT
ftr-405	1226	24	1995	1995	NUM
ftr-405	1226	25	,	,	PUNCT
ftr-405	1226	26	2d	2d	PROPN
ftr-405	1226	27	senat	senat	PROPN
ftr-405	1226	28	)	)	PUNCT
ftr-405	1226	29	(	(	PUNCT
ftr-405	1226	30	holding	hold	VERB
ftr-405	1226	31	valuation	valuation	NOUN
ftr-405	1226	32	principles	principle	NOUN
ftr-405	1226	33	in	in	ADP
ftr-405	1226	34	inheritance	inheritance	NOUN
ftr-405	1226	35	and	and	CCONJ
ftr-405	1226	36	gift	gift	NOUN
ftr-405	1226	37	tax	tax	NOUN
ftr-405	1226	38	laws	law	NOUN
ftr-405	1226	39	inconsistent	inconsistent	ADJ
ftr-405	1226	40	with	with	ADP
ftr-405	1226	41	art	art	NOUN
ftr-405	1226	42	.	.	PUNCT
ftr-405	1227	1	3	3	NUM
ftr-405	1227	2	(	(	PUNCT
ftr-405	1227	3	equal	equal	ADJ
ftr-405	1227	4	rights	right	NOUN
ftr-405	1227	5	)	)	PUNCT
ftr-405	1227	6	as	as	SCONJ
ftr-405	1227	7	they	they	PRON
ftr-405	1227	8	do	do	AUX
ftr-405	1227	9	not	not	PART
ftr-405	1227	10	reflect	reflect	VERB
ftr-405	1227	11	current	current	ADJ
ftr-405	1227	12	values	value	NOUN
ftr-405	1227	13	of	of	ADP
ftr-405	1227	14	all	all	DET
ftr-405	1227	15	properties	property	NOUN
ftr-405	1227	16	fairly	fairly	ADV
ftr-405	1227	17	)	)	PUNCT
ftr-405	1227	18	.	.	PUNCT
ftr-405	1228	1	discussion	discussion	NOUN
ftr-405	1228	2	infra	infra	NOUN
ftr-405	1228	3	part	part	NOUN
ftr-405	1228	4	iv	iv	NUM
ftr-405	1228	5	e.	e.	PROPN
ftr-405	1228	6	see	see	PROPN
ftr-405	1228	7	also	also	ADV
ftr-405	1228	8	thuronyi	thuronyi	PROPN
ftr-405	1228	9	,	,	PUNCT
ftr-405	1228	10	supra	supra	PROPN
ftr-405	1228	11	note	note	NOUN
ftr-405	1228	12	39	39	NUM
ftr-405	1228	13	,	,	PUNCT
ftr-405	1228	14	at	at	ADP
ftr-405	1228	15	329	329	NUM
ftr-405	1228	16	-	-	SYM
ftr-405	1228	17	30	30	NUM
ftr-405	1228	18	.	.	PUNCT
ftr-405	1229	1	courts	court	NOUN
ftr-405	1229	2	reject	reject	VERB
ftr-405	1229	3	religious	religious	ADJ
ftr-405	1229	4	freedom	freedom	NOUN
ftr-405	1229	5	arguments	argument	NOUN
ftr-405	1229	6	and	and	CCONJ
ftr-405	1229	7	protester	protester	ADJ
ftr-405	1229	8	arguments	argument	NOUN
ftr-405	1229	9	against301	against301	PRON
ftr-405	1229	10	the	the	DET
ftr-405	1229	11	validity	validity	NOUN
ftr-405	1229	12	of	of	ADP
ftr-405	1229	13	the	the	DET
ftr-405	1229	14	income	income	NOUN
ftr-405	1229	15	tax	tax	NOUN
ftr-405	1229	16	and	and	CCONJ
ftr-405	1229	17	social	social	ADJ
ftr-405	1229	18	security	security	NOUN
ftr-405	1229	19	tax	tax	NOUN
ftr-405	1229	20	.	.	PUNCT
ftr-405	1230	1	302	302	NUM
ftr-405	1230	2	the	the	DET
ftr-405	1230	3	trend	trend	NOUN
ftr-405	1230	4	in	in	ADP
ftr-405	1230	5	the	the	DET
ftr-405	1230	6	supreme	supreme	PROPN
ftr-405	1230	7	court	court	PROPN
ftr-405	1230	8	seems	seem	VERB
ftr-405	1230	9	non	non	ADJ
ftr-405	1230	10	-	-	ADJ
ftr-405	1230	11	interventionist	interventionist	ADJ
ftr-405	1230	12	.	.	PUNCT
ftr-405	1231	1	legislatures	legislature	NOUN
ftr-405	1231	2	are	be	AUX
ftr-405	1231	3	best	well	ADV
ftr-405	1231	4	suited	suited	ADJ
ftr-405	1231	5	to	to	PART
ftr-405	1231	6	make	make	VERB
ftr-405	1231	7	decisions	decision	NOUN
ftr-405	1231	8	with	with	ADP
ftr-405	1231	9	respect	respect	NOUN
ftr-405	1231	10	to	to	ADP
ftr-405	1231	11	tax	tax	NOUN
ftr-405	1231	12	classifications	classification	NOUN
ftr-405	1231	13	and	and	CCONJ
ftr-405	1231	14	structures	structure	NOUN
ftr-405	1231	15	.	.	PUNCT
ftr-405	1232	1	while	while	SCONJ
ftr-405	1232	2	the	the	DET
ftr-405	1232	3	court	court	NOUN
ftr-405	1232	4	continues	continue	VERB
ftr-405	1232	5	to	to	PART
ftr-405	1232	6	accept	accept	VERB
ftr-405	1232	7	cases	case	NOUN
ftr-405	1232	8	where	where	SCONJ
ftr-405	1232	9	there	there	PRON
ftr-405	1232	10	is	be	VERB
ftr-405	1232	11	a	a	DET
ftr-405	1232	12	conflict	conflict	NOUN
ftr-405	1232	13	in	in	ADP
ftr-405	1232	14	the	the	DET
ftr-405	1232	15	circuits	circuit	NOUN
ftr-405	1232	16	concerning	concern	VERB
ftr-405	1232	17	the	the	DET
ftr-405	1232	18	interpretation	interpretation	NOUN
ftr-405	1232	19	of	of	ADP
ftr-405	1232	20	a	a	DET
ftr-405	1232	21	tax	tax	NOUN
ftr-405	1232	22	statute	statute	NOUN
ftr-405	1232	23	,	,	PUNCT
ftr-405	1232	24	the	the	DET
ftr-405	1232	25	constitution	constitution	NOUN
ftr-405	1232	26	generally	generally	ADV
ftr-405	1232	27	no	no	ADV
ftr-405	1232	28	longer	long	ADV
ftr-405	1232	29	comes	come	VERB
ftr-405	1232	30	into	into	ADP
ftr-405	1232	31	play	play	NOUN
ftr-405	1232	32	unless	unless	SCONJ
ftr-405	1232	33	a	a	DET
ftr-405	1232	34	state303	state303	PROPN
ftr-405	1232	35	taxing	tax	VERB
ftr-405	1232	36	statute	statute	NOUN
ftr-405	1232	37	treats	treat	VERB
ftr-405	1232	38	out	out	ADV
ftr-405	1232	39	-	-	PUNCT
ftr-405	1232	40	of	of	ADP
ftr-405	1232	41	-	-	PUNCT
ftr-405	1232	42	state	state	NOUN
ftr-405	1232	43	taxpayers	taxpayer	NOUN
ftr-405	1232	44	or	or	CCONJ
ftr-405	1232	45	federal	federal	ADJ
ftr-405	1232	46	employees	employee	NOUN
ftr-405	1232	47	materially304	materially304	PROPN
ftr-405	1232	48	less	less	ADV
ftr-405	1232	49	favorably	favorably	ADV
ftr-405	1232	50	than	than	ADP
ftr-405	1232	51	its	its	PRON
ftr-405	1232	52	residents	resident	NOUN
ftr-405	1232	53	or	or	CCONJ
ftr-405	1232	54	state	state	NOUN
ftr-405	1232	55	employees.305	employees.305	PROPN
ftr-405	1232	56	v.	v.	ADP
ftr-405	1232	57	germany	germany	PROPN
ftr-405	1232	58	–	–	PUNCT
ftr-405	1232	59	human	human	ADJ
ftr-405	1232	60	dignity	dignity	NOUN
ftr-405	1232	61	,	,	PUNCT
ftr-405	1232	62	equal	equal	ADJ
ftr-405	1232	63	rights	right	NOUN
ftr-405	1232	64	and	and	CCONJ
ftr-405	1232	65	due	due	ADJ
ftr-405	1232	66	process	process	NOUN
ftr-405	1232	67	tax	tax	NOUN
ftr-405	1232	68	decisions	decision	NOUN
ftr-405	1232	69	as	as	SCONJ
ftr-405	1232	70	the	the	DET
ftr-405	1232	71	u.s	u.s	PROPN
ftr-405	1232	72	.	.	PROPN
ftr-405	1232	73	supreme	supreme	PROPN
ftr-405	1232	74	court	court	PROPN
ftr-405	1232	75	applies	apply	VERB
ftr-405	1232	76	an	an	DET
ftr-405	1232	77	unintrusive	unintrusive	ADJ
ftr-405	1232	78	,	,	PUNCT
ftr-405	1232	79	rational	rational	ADJ
ftr-405	1232	80	basis	basis	NOUN
ftr-405	1232	81	review	review	NOUN
ftr-405	1232	82	to	to	ADP
ftr-405	1232	83	constitutional	constitutional	ADJ
ftr-405	1232	84	questions	question	NOUN
ftr-405	1232	85	in	in	ADP
ftr-405	1232	86	tax	tax	NOUN
ftr-405	1232	87	controversies	controversy	NOUN
ftr-405	1232	88	,	,	PUNCT
ftr-405	1232	89	the	the	DET
ftr-405	1232	90	german306	german306	PROPN
ftr-405	1232	91	constitutional	constitutional	ADJ
ftr-405	1232	92	court	court	NOUN
ftr-405	1232	93	examines	examine	VERB
ftr-405	1232	94	tax	tax	NOUN
ftr-405	1232	95	legislation	legislation	NOUN
ftr-405	1232	96	with	with	ADP
ftr-405	1232	97	a	a	DET
ftr-405	1232	98	more	more	ADV
ftr-405	1232	99	critical	critical	ADJ
ftr-405	1232	100	eye	eye	NOUN
ftr-405	1232	101	.	.	PUNCT
ftr-405	1233	1	unlike	unlike	ADP
ftr-405	1233	2	the	the	DET
ftr-405	1233	3	supreme	supreme	PROPN
ftr-405	1233	4	court	court	PROPN
ftr-405	1233	5	’s	’s	PART
ftr-405	1233	6	inactive	inactive	ADJ
ftr-405	1233	7	role	role	NOUN
ftr-405	1233	8	at	at	ADP
ftr-405	1233	9	the	the	DET
ftr-405	1233	10	intersection	intersection	NOUN
ftr-405	1233	11	of	of	ADP
ftr-405	1233	12	taxation	taxation	NOUN
ftr-405	1233	13	and	and	CCONJ
ftr-405	1233	14	constitutional	constitutional	ADJ
ftr-405	1233	15	law	law	NOUN
ftr-405	1233	16	development	development	NOUN
ftr-405	1233	17	,	,	PUNCT
ftr-405	1233	18	the	the	DET
ftr-405	1233	19	constitutional	constitutional	ADJ
ftr-405	1233	20	court	court	NOUN
ftr-405	1233	21	has	have	AUX
ftr-405	1233	22	been	be	AUX
ftr-405	1233	23	instrumental	instrumental	ADJ
ftr-405	1233	24	in	in	ADP
ftr-405	1233	25	shaping	shape	VERB
ftr-405	1233	26	fundamental	fundamental	ADJ
ftr-405	1233	27	elements	element	NOUN
ftr-405	1233	28	of	of	ADP
ftr-405	1233	29	german	german	ADJ
ftr-405	1233	30	income	income	NOUN
ftr-405	1233	31	tax	tax	NOUN
ftr-405	1233	32	law307	law307	PROPN
ftr-405	1233	33	and	and	CCONJ
ftr-405	1233	34	has	have	AUX
ftr-405	1233	35	prompted	prompt	VERB
ftr-405	1233	36	the	the	DET
ftr-405	1233	37	legislature	legislature	NOUN
ftr-405	1233	38	to	to	PART
ftr-405	1233	39	abolish	abolish	VERB
ftr-405	1233	40	wealth	wealth	NOUN
ftr-405	1233	41	,	,	PUNCT
ftr-405	1233	42	gift	gift	NOUN
ftr-405	1233	43	and	and	CCONJ
ftr-405	1233	44	inheritance	inheritance	NOUN
ftr-405	1233	45	taxes	taxis	NOUN
ftr-405	1233	46	.	.	PUNCT
ftr-405	1234	1	the	the	DET
ftr-405	1234	2	supreme	supreme	PROPN
ftr-405	1234	3	court	court	PROPN
ftr-405	1234	4	has	have	AUX
ftr-405	1234	5	grafted	graft	VERB
ftr-405	1234	6	few	few	ADJ
ftr-405	1234	7	constitutional	constitutional	ADJ
ftr-405	1234	8	limitations	limitation	NOUN
ftr-405	1234	9	onto308	onto308	PROPN
ftr-405	1234	10	federal	federal	ADJ
ftr-405	1234	11	and	and	CCONJ
ftr-405	1234	12	state	state	NOUN
ftr-405	1234	13	governments	government	NOUN
ftr-405	1234	14	’	'	PUNCT
ftr-405	1234	15	taxing	tax	VERB
ftr-405	1234	16	authority	authority	NOUN
ftr-405	1234	17	.	.	PUNCT
ftr-405	1235	1	only	only	ADV
ftr-405	1235	2	the	the	DET
ftr-405	1235	3	most	most	ADV
ftr-405	1235	4	arbitrary	arbitrary	ADJ
ftr-405	1235	5	legislative	legislative	ADJ
ftr-405	1235	6	selections	selection	NOUN
ftr-405	1235	7	of	of	ADP
ftr-405	1235	8	structure	structure	NOUN
ftr-405	1235	9	,	,	PUNCT
ftr-405	1235	10	base	base	NOUN
ftr-405	1235	11	or	or	CCONJ
ftr-405	1235	12	taxpayer	taxpayer	NOUN
ftr-405	1235	13	classifications	classification	NOUN
ftr-405	1235	14	fail	fail	VERB
ftr-405	1235	15	to	to	PART
ftr-405	1235	16	meet	meet	VERB
ftr-405	1235	17	the	the	DET
ftr-405	1235	18	supreme	supreme	PROPN
ftr-405	1235	19	court	court	PROPN
ftr-405	1235	20	’s	’s	PART
ftr-405	1235	21	constitutional	constitutional	ADJ
ftr-405	1235	22	examination	examination	NOUN
ftr-405	1235	23	.	.	PUNCT
ftr-405	1236	1	dissimilarly	dissimilarly	ADV
ftr-405	1236	2	,	,	PUNCT
ftr-405	1236	3	the	the	DET
ftr-405	1236	4	german	german	ADJ
ftr-405	1236	5	constitutional	constitutional	ADJ
ftr-405	1236	6	court	court	NOUN
ftr-405	1236	7	has	have	AUX
ftr-405	1236	8	applied	apply	VERB
ftr-405	1236	9	germany	germany	PROPN
ftr-405	1236	10	’s	’s	PART
ftr-405	1236	11	basic	basic	ADJ
ftr-405	1236	12	law	law	NOUN
ftr-405	1236	13	expansively	expansively	ADV
ftr-405	1236	14	and	and	CCONJ
ftr-405	1236	15	comprehensively	comprehensively	ADV
ftr-405	1236	16	to	to	ADP
ftr-405	1236	17	tax	tax	NOUN
ftr-405	1236	18	controversies	controversy	NOUN
ftr-405	1236	19	.	.	PUNCT
ftr-405	1237	1	the	the	DET
ftr-405	1237	2	court	court	NOUN
ftr-405	1237	3	aggressively	aggressively	ADV
ftr-405	1237	4	limits	limit	VERB
ftr-405	1237	5	2006	2006	NUM
ftr-405	1237	6	]	]	X
ftr-405	1237	7	florida	florida	PROPN
ftr-405	1237	8	tax	tax	PROPN
ftr-405	1237	9	review	review	NOUN
ftr-405	1237	10	302	302	NUM
ftr-405	1237	11	309	309	NUM
ftr-405	1237	12	.	.	PUNCT
ftr-405	1238	1	see	see	VERB
ftr-405	1238	2	discussion	discussion	NOUN
ftr-405	1238	3	supra	supra	PROPN
ftr-405	1238	4	in	in	ADP
ftr-405	1238	5	part	part	PROPN
ftr-405	1238	6	ii	ii	PROPN
ftr-405	1238	7	.	.	PROPN
ftr-405	1239	1	310	310	NUM
ftr-405	1239	2	.	.	PUNCT
ftr-405	1239	3	basic	basic	ADJ
ftr-405	1239	4	law	law	NOUN
ftr-405	1239	5	art	art	NOUN
ftr-405	1239	6	.	.	PUNCT
ftr-405	1240	1	1	1	NUM
ftr-405	1240	2	¶	¶	NUM
ftr-405	1240	3	1	1	NUM
ftr-405	1240	4	.	.	PUNCT
ftr-405	1240	5	311	311	NUM
ftr-405	1240	6	.	.	PUNCT
ftr-405	1240	7	basic	basic	ADJ
ftr-405	1240	8	law	law	NOUN
ftr-405	1240	9	art	art	NOUN
ftr-405	1240	10	.	.	PUNCT
ftr-405	1241	1	20	20	NUM
ftr-405	1241	2	¶	¶	NUM
ftr-405	1241	3	1	1	NUM
ftr-405	1241	4	.	.	X
ftr-405	1241	5	312	312	NUM
ftr-405	1241	6	.	.	X
ftr-405	1241	7	bverge	bverge	NOUN
ftr-405	1241	8	40	40	NUM
ftr-405	1241	9	,	,	PUNCT
ftr-405	1241	10	121	121	NUM
ftr-405	1241	11	,	,	PUNCT
ftr-405	1241	12	133	133	NUM
ftr-405	1241	13	(	(	PUNCT
ftr-405	1241	14	jun	jun	PROPN
ftr-405	1241	15	.	.	PROPN
ftr-405	1241	16	18	18	NUM
ftr-405	1241	17	,	,	PUNCT
ftr-405	1241	18	1975	1975	NUM
ftr-405	1241	19	)	)	PUNCT
ftr-405	1241	20	(	(	PUNCT
ftr-405	1241	21	determining	determine	VERB
ftr-405	1241	22	that	that	SCONJ
ftr-405	1241	23	the	the	DET
ftr-405	1241	24	employment	employment	NOUN
ftr-405	1241	25	insurance	insurance	NOUN
ftr-405	1241	26	fund	fund	NOUN
ftr-405	1241	27	need	need	AUX
ftr-405	1241	28	not	not	PART
ftr-405	1241	29	provide	provide	VERB
ftr-405	1241	30	for	for	ADP
ftr-405	1241	31	disabled	disabled	ADJ
ftr-405	1241	32	orphans	orphan	NOUN
ftr-405	1241	33	beyond	beyond	ADP
ftr-405	1241	34	age	age	NOUN
ftr-405	1241	35	25	25	NUM
ftr-405	1241	36	and	and	CCONJ
ftr-405	1241	37	allowing	allow	VERB
ftr-405	1241	38	the	the	DET
ftr-405	1241	39	legislature	legislature	NOUN
ftr-405	1241	40	to	to	PART
ftr-405	1241	41	determine	determine	VERB
ftr-405	1241	42	how	how	SCONJ
ftr-405	1241	43	to	to	PART
ftr-405	1241	44	provide	provide	VERB
ftr-405	1241	45	assistance	assistance	NOUN
ftr-405	1241	46	to	to	ADP
ftr-405	1241	47	such	such	ADJ
ftr-405	1241	48	individuals	individual	NOUN
ftr-405	1241	49	so	so	ADV
ftr-405	1241	50	long	long	ADV
ftr-405	1241	51	as	as	SCONJ
ftr-405	1241	52	each	each	DET
ftr-405	1241	53	citizen	citizen	NOUN
ftr-405	1241	54	receives	receive	VERB
ftr-405	1241	55	social	social	ADJ
ftr-405	1241	56	assistance	assistance	NOUN
ftr-405	1241	57	to	to	PART
ftr-405	1241	58	provide	provide	VERB
ftr-405	1241	59	a	a	DET
ftr-405	1241	60	subsistence	subsistence	NOUN
ftr-405	1241	61	consistent	consistent	ADJ
ftr-405	1241	62	with	with	ADP
ftr-405	1241	63	human	human	ADJ
ftr-405	1241	64	dignity	dignity	NOUN
ftr-405	1241	65	)	)	PUNCT
ftr-405	1241	66	,	,	PUNCT
ftr-405	1241	67	and	and	CCONJ
ftr-405	1241	68	,	,	PUNCT
ftr-405	1241	69	from	from	ADP
ftr-405	1241	70	the	the	DET
ftr-405	1241	71	tax	tax	NOUN
ftr-405	1241	72	perspective	perspective	NOUN
ftr-405	1241	73	,	,	PUNCT
ftr-405	1241	74	see	see	VERB
ftr-405	1241	75	bverge	bverge	NOUN
ftr-405	1241	76	82	82	NUM
ftr-405	1241	77	,	,	PUNCT
ftr-405	1241	78	60	60	NUM
ftr-405	1241	79	,	,	PUNCT
ftr-405	1241	80	85	85	NUM
ftr-405	1241	81	,	,	PUNCT
ftr-405	1241	82	discussed	discuss	VERB
ftr-405	1241	83	in	in	ADP
ftr-405	1241	84	detail	detail	NOUN
ftr-405	1241	85	infra	infra	NOUN
ftr-405	1241	86	commencing	commence	VERB
ftr-405	1241	87	with	with	ADP
ftr-405	1241	88	the	the	DET
ftr-405	1241	89	text	text	NOUN
ftr-405	1241	90	accompanying	accompany	VERB
ftr-405	1241	91	note	note	NOUN
ftr-405	1241	92	357	357	NUM
ftr-405	1241	93	(	(	PUNCT
ftr-405	1241	94	requiring	require	VERB
ftr-405	1241	95	the	the	DET
ftr-405	1241	96	exemption	exemption	NOUN
ftr-405	1241	97	of	of	ADP
ftr-405	1241	98	a	a	DET
ftr-405	1241	99	subsistence	subsistence	NOUN
ftr-405	1241	100	minimum	minimum	NOUN
ftr-405	1241	101	from	from	ADP
ftr-405	1241	102	the	the	DET
ftr-405	1241	103	income	income	NOUN
ftr-405	1241	104	tax	tax	NOUN
ftr-405	1241	105	)	)	PUNCT
ftr-405	1241	106	.	.	PUNCT
ftr-405	1242	1	an	an	DET
ftr-405	1242	2	early	early	ADJ
ftr-405	1242	3	case	case	NOUN
ftr-405	1242	4	,	,	PUNCT
ftr-405	1242	5	however	however	ADV
ftr-405	1242	6	,	,	PUNCT
ftr-405	1242	7	did	do	AUX
ftr-405	1242	8	not	not	PART
ftr-405	1242	9	support	support	VERB
ftr-405	1242	10	the	the	DET
ftr-405	1242	11	premise	premise	NOUN
ftr-405	1242	12	of	of	ADP
ftr-405	1242	13	a	a	DET
ftr-405	1242	14	state	state	NOUN
ftr-405	1242	15	subsistence	subsistence	NOUN
ftr-405	1242	16	guarantee	guarantee	NOUN
ftr-405	1242	17	.	.	PUNCT
ftr-405	1243	1	bverge	bverge	NOUN
ftr-405	1243	2	1	1	NUM
ftr-405	1243	3	,	,	PUNCT
ftr-405	1243	4	97	97	NUM
ftr-405	1243	5	,	,	PUNCT
ftr-405	1243	6	104	104	NUM
ftr-405	1243	7	(	(	PUNCT
ftr-405	1243	8	dec	dec	PROPN
ftr-405	1243	9	.	.	PROPN
ftr-405	1243	10	19	19	NUM
ftr-405	1243	11	,	,	PUNCT
ftr-405	1243	12	1951	1951	NUM
ftr-405	1243	13	,	,	PUNCT
ftr-405	1243	14	1st	1st	PROPN
ftr-405	1243	15	senat	senat	PROPN
ftr-405	1243	16	)	)	PUNCT
ftr-405	1243	17	(	(	PUNCT
ftr-405	1243	18	denying	deny	VERB
ftr-405	1243	19	a	a	DET
ftr-405	1243	20	remedy	remedy	NOUN
ftr-405	1243	21	under	under	ADP
ftr-405	1243	22	the	the	DET
ftr-405	1243	23	human	human	ADJ
ftr-405	1243	24	dignity	dignity	NOUN
ftr-405	1243	25	,	,	PUNCT
ftr-405	1243	26	equality	equality	NOUN
ftr-405	1243	27	,	,	PUNCT
ftr-405	1243	28	family	family	NOUN
ftr-405	1243	29	protection	protection	NOUN
ftr-405	1243	30	and	and	CCONJ
ftr-405	1243	31	social	social	ADJ
ftr-405	1243	32	state	state	NOUN
ftr-405	1243	33	principles	principle	NOUN
ftr-405	1243	34	for	for	ADP
ftr-405	1243	35	inadequate	inadequate	ADJ
ftr-405	1243	36	social	social	ADJ
ftr-405	1243	37	welfare	welfare	NOUN
ftr-405	1243	38	assistance	assistance	NOUN
ftr-405	1243	39	to	to	ADP
ftr-405	1243	40	a	a	DET
ftr-405	1243	41	war	war	NOUN
ftr-405	1243	42	widow	widow	NOUN
ftr-405	1243	43	with	with	ADP
ftr-405	1243	44	dependent	dependent	ADJ
ftr-405	1243	45	children	child	NOUN
ftr-405	1243	46	who	who	PRON
ftr-405	1243	47	was	be	AUX
ftr-405	1243	48	unable	unable	ADJ
ftr-405	1243	49	to	to	PART
ftr-405	1243	50	work	work	VERB
ftr-405	1243	51	)	)	PUNCT
ftr-405	1243	52	.	.	PUNCT
ftr-405	1244	1	313	313	NUM
ftr-405	1244	2	.	.	X
ftr-405	1245	1	bverge	bverge	NOUN
ftr-405	1245	2	40	40	NUM
ftr-405	1245	3	at	at	ADP
ftr-405	1245	4	133	133	NUM
ftr-405	1245	5	translating	translate	VERB
ftr-405	1245	6	“	"	PUNCT
ftr-405	1245	7	die	die	VERB
ftr-405	1245	8	mindestvoraussetzungen	mindestvoraussetzungen	PROPN
ftr-405	1245	9	für	für	PROPN
ftr-405	1245	10	ein	ein	PROPN
ftr-405	1245	11	menschenwürdiges	menschenwürdige	NOUN
ftr-405	1245	12	dasein	dasein	PROPN
ftr-405	1245	13	.	.	PUNCT
ftr-405	1245	14	”	"	PUNCT
ftr-405	1246	1	314	314	NUM
ftr-405	1246	2	.	.	PUNCT
ftr-405	1246	3	bverge	bverge	VERB
ftr-405	1246	4	107	107	NUM
ftr-405	1246	5	,	,	PUNCT
ftr-405	1246	6	27	27	NUM
ftr-405	1246	7	(	(	PUNCT
ftr-405	1246	8	dec	dec	PROPN
ftr-405	1246	9	.	.	PROPN
ftr-405	1246	10	4	4	NUM
ftr-405	1246	11	,	,	PUNCT
ftr-405	1246	12	2002	2002	NUM
ftr-405	1246	13	)	)	PUNCT
ftr-405	1246	14	.	.	PUNCT
ftr-405	1247	1	legislative	legislative	ADJ
ftr-405	1247	2	authority	authority	NOUN
ftr-405	1247	3	in	in	ADP
ftr-405	1247	4	tax	tax	NOUN
ftr-405	1247	5	matters	matter	NOUN
ftr-405	1247	6	.	.	PUNCT
ftr-405	1248	1	the	the	DET
ftr-405	1248	2	constitutional	constitutional	ADJ
ftr-405	1248	3	court	court	NOUN
ftr-405	1248	4	has	have	AUX
ftr-405	1248	5	actively	actively	ADV
ftr-405	1248	6	reviewed	review	VERB
ftr-405	1248	7	german	german	ADJ
ftr-405	1248	8	federal	federal	ADJ
ftr-405	1248	9	tax	tax	NOUN
ftr-405	1248	10	legislation	legislation	NOUN
ftr-405	1248	11	and	and	CCONJ
ftr-405	1248	12	has	have	AUX
ftr-405	1248	13	identified	identify	VERB
ftr-405	1248	14	numerous	numerous	ADJ
ftr-405	1248	15	basic	basic	ADJ
ftr-405	1248	16	law	law	NOUN
ftr-405	1248	17	limitations	limitation	NOUN
ftr-405	1248	18	upon	upon	SCONJ
ftr-405	1248	19	the	the	DET
ftr-405	1248	20	german	german	ADJ
ftr-405	1248	21	parliament	parliament	NOUN
ftr-405	1248	22	’s	’s	PART
ftr-405	1248	23	freedom	freedom	NOUN
ftr-405	1248	24	to	to	PART
ftr-405	1248	25	structure	structure	NOUN
ftr-405	1248	26	tax	tax	NOUN
ftr-405	1248	27	legislation	legislation	NOUN
ftr-405	1248	28	,	,	PUNCT
ftr-405	1248	29	including	include	VERB
ftr-405	1248	30	a	a	DET
ftr-405	1248	31	strict	strict	ADJ
ftr-405	1248	32	concept	concept	NOUN
ftr-405	1248	33	of	of	ADP
ftr-405	1248	34	equality	equality	NOUN
ftr-405	1248	35	in	in	ADP
ftr-405	1248	36	taxation	taxation	NOUN
ftr-405	1248	37	under	under	ADP
ftr-405	1248	38	horizontal	horizontal	ADJ
ftr-405	1248	39	equity	equity	NOUN
ftr-405	1248	40	principles	principle	NOUN
ftr-405	1248	41	.	.	PUNCT
ftr-405	1249	1	but	but	CCONJ
ftr-405	1249	2	,	,	PUNCT
ftr-405	1249	3	while	while	SCONJ
ftr-405	1249	4	mindful	mindful	ADJ
ftr-405	1249	5	of	of	ADP
ftr-405	1249	6	issues	issue	NOUN
ftr-405	1249	7	of	of	ADP
ftr-405	1249	8	vertical	vertical	ADJ
ftr-405	1249	9	equity	equity	NOUN
ftr-405	1249	10	,	,	PUNCT
ftr-405	1249	11	the	the	DET
ftr-405	1249	12	constitutional	constitutional	ADJ
ftr-405	1249	13	court	court	NOUN
ftr-405	1249	14	has	have	AUX
ftr-405	1249	15	not	not	PART
ftr-405	1249	16	read	read	VERB
ftr-405	1249	17	the	the	DET
ftr-405	1249	18	basic	basic	ADJ
ftr-405	1249	19	law	law	NOUN
ftr-405	1249	20	to	to	PART
ftr-405	1249	21	require	require	VERB
ftr-405	1249	22	vertical	vertical	ADJ
ftr-405	1249	23	equity	equity	NOUN
ftr-405	1249	24	;	;	PUNCT
ftr-405	1249	25	so	so	SCONJ
ftr-405	1249	26	that	that	SCONJ
ftr-405	1249	27	both	both	DET
ftr-405	1249	28	progressive	progressive	ADJ
ftr-405	1249	29	tax	tax	NOUN
ftr-405	1249	30	structures	structure	NOUN
ftr-405	1249	31	like	like	ADP
ftr-405	1249	32	the	the	DET
ftr-405	1249	33	income	income	NOUN
ftr-405	1249	34	tax	tax	NOUN
ftr-405	1249	35	and	and	CCONJ
ftr-405	1249	36	regressive	regressive	ADJ
ftr-405	1249	37	tax	tax	NOUN
ftr-405	1249	38	structures	structure	NOUN
ftr-405	1249	39	like	like	ADP
ftr-405	1249	40	the	the	DET
ftr-405	1249	41	turnover	turnover	NOUN
ftr-405	1249	42	tax	tax	NOUN
ftr-405	1249	43	inhere	inhere	NOUN
ftr-405	1249	44	simultaneously	simultaneously	ADV
ftr-405	1249	45	in	in	ADP
ftr-405	1249	46	the	the	DET
ftr-405	1249	47	german	german	ADJ
ftr-405	1249	48	tax	tax	NOUN
ftr-405	1249	49	law	law	NOUN
ftr-405	1249	50	.	.	PUNCT
ftr-405	1250	1	309	309	NUM
ftr-405	1250	2	a.	a.	NOUN
ftr-405	1250	3	disposable	disposable	ADJ
ftr-405	1250	4	income	income	NOUN
ftr-405	1250	5	–	–	PUNCT
ftr-405	1250	6	equal	equal	ADJ
ftr-405	1250	7	rights	right	NOUN
ftr-405	1250	8	and	and	CCONJ
ftr-405	1250	9	human	human	ADJ
ftr-405	1250	10	dignity	dignity	NOUN
ftr-405	1250	11	the	the	DET
ftr-405	1250	12	first	first	ADJ
ftr-405	1250	13	article	article	NOUN
ftr-405	1250	14	of	of	ADP
ftr-405	1250	15	the	the	DET
ftr-405	1250	16	basic	basic	ADJ
ftr-405	1250	17	law	law	NOUN
ftr-405	1250	18	protects	protect	VERB
ftr-405	1250	19	human	human	ADJ
ftr-405	1250	20	dignity	dignity	NOUN
ftr-405	1250	21	:	:	PUNCT
ftr-405	1250	22	“	"	PUNCT
ftr-405	1250	23	[	[	X
ftr-405	1250	24	h]uman	h]uman	NOUN
ftr-405	1250	25	dignity	dignity	NOUN
ftr-405	1250	26	shall	shall	AUX
ftr-405	1250	27	be	be	AUX
ftr-405	1250	28	inviolable	inviolable	ADJ
ftr-405	1250	29	.	.	PUNCT
ftr-405	1251	1	to	to	PART
ftr-405	1251	2	respect	respect	VERB
ftr-405	1251	3	and	and	CCONJ
ftr-405	1251	4	protect	protect	VERB
ftr-405	1251	5	it	it	PRON
ftr-405	1251	6	shall	shall	AUX
ftr-405	1251	7	be	be	AUX
ftr-405	1251	8	the	the	DET
ftr-405	1251	9	duty	duty	NOUN
ftr-405	1251	10	of	of	ADP
ftr-405	1251	11	all	all	DET
ftr-405	1251	12	state	state	NOUN
ftr-405	1251	13	authority	authority	NOUN
ftr-405	1251	14	.	.	PUNCT
ftr-405	1251	15	”	"	PUNCT
ftr-405	1252	1	combined	combine	VERB
ftr-405	1252	2	with	with	ADP
ftr-405	1252	3	the	the	DET
ftr-405	1252	4	social	social	ADJ
ftr-405	1252	5	state	state	NOUN
ftr-405	1252	6	principle	principle	NOUN
ftr-405	1252	7	,	,	PUNCT
ftr-405	1252	8	the310	the310	PROPN
ftr-405	1252	9	311	311	NUM
ftr-405	1252	10	constitutional	constitutional	ADJ
ftr-405	1252	11	court	court	NOUN
ftr-405	1252	12	determined	determine	VERB
ftr-405	1252	13	that	that	SCONJ
ftr-405	1252	14	the	the	DET
ftr-405	1252	15	state	state	NOUN
ftr-405	1252	16	must	must	AUX
ftr-405	1252	17	guarantee	guarantee	VERB
ftr-405	1252	18	each	each	DET
ftr-405	1252	19	citizen	citizen	NOUN
ftr-405	1252	20	a	a	DET
ftr-405	1252	21	subsistence	subsistence	NOUN
ftr-405	1252	22	amount	amount	NOUN
ftr-405	1252	23	consistent	consistent	ADJ
ftr-405	1252	24	with	with	ADP
ftr-405	1252	25	human	human	ADJ
ftr-405	1252	26	dignity	dignity	NOUN
ftr-405	1252	27	.	.	PUNCT
ftr-405	1253	1	on	on	ADP
ftr-405	1253	2	the	the	DET
ftr-405	1253	3	tax	tax	NOUN
ftr-405	1253	4	side	side	NOUN
ftr-405	1253	5	,	,	PUNCT
ftr-405	1253	6	this312	this312	PROPN
ftr-405	1253	7	principle	principle	NOUN
ftr-405	1253	8	that	that	SCONJ
ftr-405	1253	9	the	the	DET
ftr-405	1253	10	state	state	NOUN
ftr-405	1253	11	has	have	AUX
ftr-405	1253	12	a	a	DET
ftr-405	1253	13	duty	duty	NOUN
ftr-405	1253	14	to	to	PART
ftr-405	1253	15	assure	assure	VERB
ftr-405	1253	16	each	each	DET
ftr-405	1253	17	citizen	citizen	NOUN
ftr-405	1253	18	“	"	PUNCT
ftr-405	1253	19	the	the	DET
ftr-405	1253	20	basic	basic	ADJ
ftr-405	1253	21	needs	need	NOUN
ftr-405	1253	22	for	for	ADP
ftr-405	1253	23	a	a	DET
ftr-405	1253	24	humane	humane	ADJ
ftr-405	1253	25	and	and	CCONJ
ftr-405	1253	26	dignified	dignified	ADJ
ftr-405	1253	27	existence	existence	NOUN
ftr-405	1253	28	”	"	PUNCT
ftr-405	1253	29	grew	grow	VERB
ftr-405	1253	30	into	into	ADP
ftr-405	1253	31	a	a	DET
ftr-405	1253	32	limitation	limitation	NOUN
ftr-405	1253	33	on	on	ADP
ftr-405	1253	34	the	the	DET
ftr-405	1253	35	power	power	NOUN
ftr-405	1253	36	of	of	ADP
ftr-405	1253	37	the313	the313	PROPN
ftr-405	1253	38	state	state	NOUN
ftr-405	1253	39	to	to	PART
ftr-405	1253	40	tax	tax	VERB
ftr-405	1253	41	non	non	ADJ
ftr-405	1253	42	-	-	ADJ
ftr-405	1253	43	disposable	disposable	ADJ
ftr-405	1253	44	income	income	NOUN
ftr-405	1253	45	.	.	PUNCT
ftr-405	1254	1	as	as	ADP
ftr-405	1254	2	the	the	DET
ftr-405	1254	3	discussion	discussion	NOUN
ftr-405	1254	4	in	in	ADP
ftr-405	1254	5	the	the	DET
ftr-405	1254	6	succeeding	succeed	VERB
ftr-405	1254	7	paragraphs	paragraph	NOUN
ftr-405	1254	8	clarifies	clarifie	NOUN
ftr-405	1254	9	,	,	PUNCT
ftr-405	1254	10	non	non	ADJ
ftr-405	1254	11	-	-	ADJ
ftr-405	1254	12	disposable	disposable	ADJ
ftr-405	1254	13	income	income	NOUN
ftr-405	1254	14	is	be	AUX
ftr-405	1254	15	that	that	SCONJ
ftr-405	1254	16	portion	portion	NOUN
ftr-405	1254	17	of	of	ADP
ftr-405	1254	18	the	the	DET
ftr-405	1254	19	citizen	citizen	NOUN
ftr-405	1254	20	’s	’s	PART
ftr-405	1254	21	income	income	NOUN
ftr-405	1254	22	that	that	SCONJ
ftr-405	1254	23	the	the	DET
ftr-405	1254	24	citizen	citizen	NOUN
ftr-405	1254	25	must	must	AUX
ftr-405	1254	26	dedicate	dedicate	VERB
ftr-405	1254	27	to	to	ADP
ftr-405	1254	28	providing	provide	VERB
ftr-405	1254	29	the	the	DET
ftr-405	1254	30	family	family	NOUN
ftr-405	1254	31	with	with	ADP
ftr-405	1254	32	the	the	DET
ftr-405	1254	33	necessities	necessity	NOUN
ftr-405	1254	34	of	of	ADP
ftr-405	1254	35	life	life	NOUN
ftr-405	1254	36	.	.	PUNCT
ftr-405	1255	1	expenditures	expenditure	NOUN
ftr-405	1255	2	necessary	necessary	ADJ
ftr-405	1255	3	to	to	ADP
ftr-405	1255	4	producing	produce	VERB
ftr-405	1255	5	the	the	DET
ftr-405	1255	6	income	income	NOUN
ftr-405	1255	7	diminish	diminish	VERB
ftr-405	1255	8	income	income	NOUN
ftr-405	1255	9	available	available	ADJ
ftr-405	1255	10	for	for	ADP
ftr-405	1255	11	necessities	necessity	NOUN
ftr-405	1255	12	.	.	PUNCT
ftr-405	1256	1	a	a	DET
ftr-405	1256	2	recent	recent	ADJ
ftr-405	1256	3	decision	decision	NOUN
ftr-405	1256	4	of	of	ADP
ftr-405	1256	5	the	the	DET
ftr-405	1256	6	constitutional	constitutional	ADJ
ftr-405	1256	7	court	court	NOUN
ftr-405	1256	8	develops	develop	VERB
ftr-405	1256	9	from	from	ADP
ftr-405	1256	10	and	and	CCONJ
ftr-405	1256	11	elaborates	elaborate	VERB
ftr-405	1256	12	upon	upon	SCONJ
ftr-405	1256	13	the	the	DET
ftr-405	1256	14	constitutional	constitutional	ADJ
ftr-405	1256	15	protection	protection	NOUN
ftr-405	1256	16	of	of	ADP
ftr-405	1256	17	non	non	ADJ
ftr-405	1256	18	-	-	ADJ
ftr-405	1256	19	disposable	disposable	ADJ
ftr-405	1256	20	income.314	income.314	NOUN
ftr-405	1256	21	under	under	ADP
ftr-405	1256	22	the	the	DET
ftr-405	1256	23	german	german	ADJ
ftr-405	1256	24	income	income	NOUN
ftr-405	1256	25	tax	tax	NOUN
ftr-405	1256	26	law	law	NOUN
ftr-405	1256	27	,	,	PUNCT
ftr-405	1256	28	taxpayers	taxpayer	NOUN
ftr-405	1256	29	who	who	PRON
ftr-405	1256	30	maintain	maintain	VERB
ftr-405	1256	31	a	a	DET
ftr-405	1256	32	second	second	ADJ
ftr-405	1256	33	303	303	NUM
ftr-405	1256	34	horizontal	horizontal	ADJ
ftr-405	1256	35	and	and	CCONJ
ftr-405	1256	36	vertical	vertical	ADJ
ftr-405	1256	37	equity	equity	NOUN
ftr-405	1256	38	in	in	ADP
ftr-405	1256	39	taxation	taxation	NOUN
ftr-405	1257	1	[	[	X
ftr-405	1257	2	vol.7:5	vol.7:5	PROPN
ftr-405	1257	3	315	315	NUM
ftr-405	1257	4	.	.	PUNCT
ftr-405	1258	1	estg	estg	PROPN
ftr-405	1258	2	§	§	PROPN
ftr-405	1258	3	9	9	NUM
ftr-405	1258	4	¶	¶	NUM
ftr-405	1258	5	1	1	NUM
ftr-405	1258	6	,	,	PUNCT
ftr-405	1258	7	nr	nr	NOUN
ftr-405	1258	8	.	.	PROPN
ftr-405	1258	9	5	5	NUM
ftr-405	1258	10	.	.	X
ftr-405	1258	11	316	316	NUM
ftr-405	1258	12	.	.	PUNCT
ftr-405	1259	1	family	family	NOUN
ftr-405	1259	2	separation	separation	NOUN
ftr-405	1259	3	payments	payment	NOUN
ftr-405	1259	4	(	(	PUNCT
ftr-405	1259	5	trennungszuschläge	trennungszuschläge	NOUN
ftr-405	1259	6	)	)	PUNCT
ftr-405	1259	7	that	that	PRON
ftr-405	1259	8	do	do	AUX
ftr-405	1259	9	not	not	PART
ftr-405	1259	10	exceed	exceed	VERB
ftr-405	1259	11	the	the	DET
ftr-405	1259	12	amount	amount	NOUN
ftr-405	1259	13	deductible	deductible	ADJ
ftr-405	1259	14	for	for	ADP
ftr-405	1259	15	duplicative	duplicative	ADJ
ftr-405	1259	16	living	living	NOUN
ftr-405	1259	17	expenses	expense	NOUN
ftr-405	1259	18	are	be	AUX
ftr-405	1259	19	excludable	excludable	ADJ
ftr-405	1259	20	.	.	PUNCT
ftr-405	1260	1	estg	estg	PROPN
ftr-405	1260	2	§	§	PROPN
ftr-405	1260	3	3	3	NUM
ftr-405	1260	4	nr	nr	PROPN
ftr-405	1260	5	.	.	PROPN
ftr-405	1260	6	13	13	NUM
ftr-405	1260	7	.	.	PUNCT
ftr-405	1260	8	317	317	NUM
ftr-405	1260	9	.	.	PUNCT
ftr-405	1261	1	i	i	PRON
ftr-405	1261	2	d.	d.	PROPN
ftr-405	1261	3	and	and	CCONJ
ftr-405	1261	4	estg	estg	PROPN
ftr-405	1261	5	§	§	PROPN
ftr-405	1261	6	9	9	NUM
ftr-405	1261	7	¶	¶	NUM
ftr-405	1261	8	1	1	NUM
ftr-405	1261	9	,	,	PUNCT
ftr-405	1261	10	nr	nr	NOUN
ftr-405	1261	11	.	.	PROPN
ftr-405	1261	12	5	5	NUM
ftr-405	1261	13	.	.	SYM
ftr-405	1261	14	318	318	NUM
ftr-405	1261	15	.	.	PUNCT
ftr-405	1262	1	bverge	bverge	VERB
ftr-405	1262	2	107	107	NUM
ftr-405	1262	3	,	,	PUNCT
ftr-405	1262	4	27	27	NUM
ftr-405	1262	5	at	at	ADP
ftr-405	1262	6	37	37	NUM
ftr-405	1262	7	(	(	PUNCT
ftr-405	1262	8	discussing	discuss	VERB
ftr-405	1262	9	the	the	DET
ftr-405	1262	10	reasoning	reasoning	NOUN
ftr-405	1262	11	of	of	ADP
ftr-405	1262	12	the	the	DET
ftr-405	1262	13	federal	federal	ADJ
ftr-405	1262	14	financial	financial	ADJ
ftr-405	1262	15	court	court	NOUN
ftr-405	1262	16	(	(	PUNCT
ftr-405	1262	17	bundesfinanzhof	bundesfinanzhof	NOUN
ftr-405	1262	18	)	)	PUNCT
ftr-405	1262	19	for	for	ADP
ftr-405	1262	20	rejecting	reject	VERB
ftr-405	1262	21	the	the	DET
ftr-405	1262	22	taxpayers	taxpayer	NOUN
ftr-405	1262	23	’	'	PUNCT
ftr-405	1262	24	appeals	appeal	NOUN
ftr-405	1262	25	of	of	ADP
ftr-405	1262	26	adverse	adverse	ADJ
ftr-405	1262	27	lower	low	ADJ
ftr-405	1262	28	court	court	NOUN
ftr-405	1262	29	rulings	ruling	NOUN
ftr-405	1262	30	)	)	PUNCT
ftr-405	1262	31	.	.	PUNCT
ftr-405	1263	1	the	the	DET
ftr-405	1263	2	federal	federal	ADJ
ftr-405	1263	3	financial	financial	ADJ
ftr-405	1263	4	court	court	NOUN
ftr-405	1263	5	(	(	PUNCT
ftr-405	1263	6	bundesfinanzhof	bundesfinanzhof	NOUN
ftr-405	1263	7	)	)	PUNCT
ftr-405	1263	8	is	be	AUX
ftr-405	1263	9	the	the	DET
ftr-405	1263	10	highest	high	ADJ
ftr-405	1263	11	appellate	appellate	ADJ
ftr-405	1263	12	court	court	NOUN
ftr-405	1263	13	for	for	ADP
ftr-405	1263	14	tax	tax	NOUN
ftr-405	1263	15	matters	matter	NOUN
ftr-405	1263	16	.	.	PUNCT
ftr-405	1264	1	319	319	NUM
ftr-405	1264	2	.	.	PUNCT
ftr-405	1265	1	irc	irc	PROPN
ftr-405	1265	2	§	§	PROPN
ftr-405	1265	3	162(a	162(a	PROPN
ftr-405	1265	4	)	)	PUNCT
ftr-405	1265	5	.	.	PUNCT
ftr-405	1266	1	u.s	u.s	PROPN
ftr-405	1266	2	.	.	PROPN
ftr-405	1266	3	taxpayers	taxpayer	NOUN
ftr-405	1266	4	may	may	AUX
ftr-405	1266	5	deduct	deduct	VERB
ftr-405	1266	6	their	their	PRON
ftr-405	1266	7	expenses	expense	NOUN
ftr-405	1266	8	for	for	ADP
ftr-405	1266	9	meals	meal	NOUN
ftr-405	1266	10	and	and	CCONJ
ftr-405	1266	11	lodging	lodging	NOUN
ftr-405	1266	12	when	when	SCONJ
ftr-405	1266	13	they	they	PRON
ftr-405	1266	14	are	be	AUX
ftr-405	1266	15	away	away	ADV
ftr-405	1266	16	from	from	ADP
ftr-405	1266	17	home	home	NOUN
ftr-405	1266	18	on	on	ADP
ftr-405	1266	19	business	business	NOUN
ftr-405	1266	20	.	.	PUNCT
ftr-405	1267	1	while	while	SCONJ
ftr-405	1267	2	the	the	DET
ftr-405	1267	3	u.s	u.s	PROPN
ftr-405	1267	4	.	.	PROPN
ftr-405	1267	5	statute	statute	PROPN
ftr-405	1267	6	addresses	address	VERB
ftr-405	1267	7	the	the	DET
ftr-405	1267	8	matter	matter	NOUN
ftr-405	1267	9	as	as	ADP
ftr-405	1267	10	expenses	expense	NOUN
ftr-405	1267	11	of	of	ADP
ftr-405	1267	12	travel	travel	NOUN
ftr-405	1267	13	away	away	ADV
ftr-405	1267	14	from	from	ADP
ftr-405	1267	15	home	home	NOUN
ftr-405	1267	16	on	on	ADP
ftr-405	1267	17	business	business	NOUN
ftr-405	1267	18	and	and	CCONJ
ftr-405	1267	19	does	do	AUX
ftr-405	1267	20	not	not	PART
ftr-405	1267	21	grant	grant	VERB
ftr-405	1267	22	expressly	expressly	ADV
ftr-405	1267	23	a	a	DET
ftr-405	1267	24	duplicative	duplicative	ADJ
ftr-405	1267	25	living	live	VERB
ftr-405	1267	26	expense	expense	NOUN
ftr-405	1267	27	deduction	deduction	NOUN
ftr-405	1267	28	,	,	PUNCT
ftr-405	1267	29	the	the	DET
ftr-405	1267	30	statute	statute	NOUN
ftr-405	1267	31	limits	limit	VERB
ftr-405	1267	32	the	the	DET
ftr-405	1267	33	concept	concept	NOUN
ftr-405	1267	34	of	of	ADP
ftr-405	1267	35	temporarily	temporarily	ADV
ftr-405	1267	36	away	away	ADV
ftr-405	1267	37	from	from	ADP
ftr-405	1267	38	home	home	NOUN
ftr-405	1267	39	on	on	ADP
ftr-405	1267	40	business	business	NOUN
ftr-405	1267	41	to	to	ADP
ftr-405	1267	42	a	a	DET
ftr-405	1267	43	one	one	NUM
ftr-405	1267	44	year	year	NOUN
ftr-405	1267	45	duration	duration	NOUN
ftr-405	1267	46	.	.	PUNCT
ftr-405	1268	1	320	320	NUM
ftr-405	1268	2	.	.	PUNCT
ftr-405	1269	1	i	i	PRON
ftr-405	1269	2	d.	d.	PROPN
ftr-405	1269	3	after	after	ADP
ftr-405	1269	4	a	a	DET
ftr-405	1269	5	year	year	NOUN
ftr-405	1269	6	at	at	ADP
ftr-405	1269	7	most	most	ADV
ftr-405	1269	8	,	,	PUNCT
ftr-405	1269	9	the	the	DET
ftr-405	1269	10	taxpayer	taxpayer	NOUN
ftr-405	1269	11	’s	’s	PART
ftr-405	1269	12	tax	tax	NOUN
ftr-405	1269	13	home	home	NOUN
ftr-405	1269	14	shifts	shift	NOUN
ftr-405	1269	15	to	to	ADP
ftr-405	1269	16	the	the	DET
ftr-405	1269	17	place	place	NOUN
ftr-405	1269	18	of	of	ADP
ftr-405	1269	19	employment	employment	NOUN
ftr-405	1269	20	.	.	PUNCT
ftr-405	1270	1	note	note	VERB
ftr-405	1270	2	,	,	PUNCT
ftr-405	1270	3	however	however	ADV
ftr-405	1270	4	,	,	PUNCT
ftr-405	1270	5	that	that	SCONJ
ftr-405	1270	6	germany	germany	PROPN
ftr-405	1270	7	views	view	VERB
ftr-405	1270	8	some	some	DET
ftr-405	1270	9	expenses	expense	NOUN
ftr-405	1270	10	as	as	ADP
ftr-405	1270	11	related	relate	VERB
ftr-405	1270	12	to	to	ADP
ftr-405	1270	13	income	income	NOUN
ftr-405	1270	14	production	production	NOUN
ftr-405	1270	15	and	and	CCONJ
ftr-405	1270	16	deductible	deductible	ADJ
ftr-405	1270	17	that	that	SCONJ
ftr-405	1270	18	the	the	DET
ftr-405	1270	19	u.s	u.s	PROPN
ftr-405	1270	20	.	.	PROPN
ftr-405	1270	21	views	view	NOUN
ftr-405	1270	22	as	as	ADP
ftr-405	1270	23	wholly	wholly	ADV
ftr-405	1270	24	personal	personal	ADJ
ftr-405	1270	25	and	and	CCONJ
ftr-405	1270	26	non	non	ADJ
ftr-405	1270	27	-	-	ADJ
ftr-405	1270	28	deductible	deductible	ADJ
ftr-405	1270	29	,	,	PUNCT
ftr-405	1270	30	commuting	commute	VERB
ftr-405	1270	31	expenses	expense	NOUN
ftr-405	1270	32	for	for	ADP
ftr-405	1270	33	example	example	NOUN
ftr-405	1270	34	.	.	PUNCT
ftr-405	1271	1	compare	compare	VERB
ftr-405	1271	2	regs	reg	NOUN
ftr-405	1271	3	.	.	PUNCT
ftr-405	1272	1	§	§	PROPN
ftr-405	1272	2	1.162	1.162	NUM
ftr-405	1272	3	-	-	SYM
ftr-405	1272	4	2(e	2(e	NUM
ftr-405	1272	5	)	)	PUNCT
ftr-405	1272	6	with	with	ADP
ftr-405	1272	7	estg	estg	PROPN
ftr-405	1272	8	§	§	PROPN
ftr-405	1272	9	9	9	NUM
ftr-405	1272	10	¶	¶	NUM
ftr-405	1272	11	1	1	NUM
ftr-405	1272	12	,	,	PUNCT
ftr-405	1272	13	nr	nr	PROPN
ftr-405	1272	14	.	.	PROPN
ftr-405	1272	15	4	4	NUM
ftr-405	1272	16	.	.	NOUN
ftr-405	1272	17	321	321	NUM
ftr-405	1272	18	.	.	PUNCT
ftr-405	1273	1	estg	estg	PROPN
ftr-405	1273	2	§	§	PROPN
ftr-405	1273	3	3	3	NUM
ftr-405	1273	4	nr	nr	PROPN
ftr-405	1273	5	.	.	PROPN
ftr-405	1273	6	13	13	NUM
ftr-405	1273	7	and	and	CCONJ
ftr-405	1273	8	§	§	PROPN
ftr-405	1273	9	9	9	NUM
ftr-405	1273	10	¶	¶	NUM
ftr-405	1273	11	1	1	NUM
ftr-405	1273	12	,	,	PUNCT
ftr-405	1273	13	nr	nr	PROPN
ftr-405	1273	14	.	.	PROPN
ftr-405	1273	15	5	5	NUM
ftr-405	1273	16	.	.	X
ftr-405	1273	17	household	household	NOUN
ftr-405	1273	18	because	because	SCONJ
ftr-405	1273	19	their	their	PRON
ftr-405	1273	20	place	place	NOUN
ftr-405	1273	21	of	of	ADP
ftr-405	1273	22	employment	employment	NOUN
ftr-405	1273	23	is	be	AUX
ftr-405	1273	24	remote	remote	ADJ
ftr-405	1273	25	from	from	ADP
ftr-405	1273	26	the	the	DET
ftr-405	1273	27	location	location	NOUN
ftr-405	1273	28	of	of	ADP
ftr-405	1273	29	their	their	PRON
ftr-405	1273	30	principal	principal	ADJ
ftr-405	1273	31	residence	residence	NOUN
ftr-405	1273	32	may	may	AUX
ftr-405	1273	33	deduct	deduct	VERB
ftr-405	1273	34	the	the	DET
ftr-405	1273	35	duplicative	duplicative	ADJ
ftr-405	1273	36	living	living	NOUN
ftr-405	1273	37	expenses	expense	NOUN
ftr-405	1273	38	as	as	ADP
ftr-405	1273	39	an	an	DET
ftr-405	1273	40	expense	expense	NOUN
ftr-405	1273	41	of	of	ADP
ftr-405	1273	42	income	income	NOUN
ftr-405	1273	43	production	production	NOUN
ftr-405	1273	44	.	.	PUNCT
ftr-405	1274	1	similarly	similarly	ADV
ftr-405	1274	2	,	,	PUNCT
ftr-405	1274	3	taxpayers	taxpayer	NOUN
ftr-405	1274	4	who	who	PRON
ftr-405	1274	5	receive315	receive315	PROPN
ftr-405	1274	6	supplementary	supplementary	ADJ
ftr-405	1274	7	payments	payment	NOUN
ftr-405	1274	8	from	from	ADP
ftr-405	1274	9	their	their	PRON
ftr-405	1274	10	employers	employer	NOUN
ftr-405	1274	11	to	to	PART
ftr-405	1274	12	compensate	compensate	VERB
ftr-405	1274	13	for	for	ADP
ftr-405	1274	14	the	the	DET
ftr-405	1274	15	additional	additional	ADJ
ftr-405	1274	16	cost	cost	NOUN
ftr-405	1274	17	of	of	ADP
ftr-405	1274	18	a	a	DET
ftr-405	1274	19	second	second	ADJ
ftr-405	1274	20	household	household	NOUN
ftr-405	1274	21	when	when	SCONJ
ftr-405	1274	22	the	the	DET
ftr-405	1274	23	employer	employer	NOUN
ftr-405	1274	24	assigns	assign	VERB
ftr-405	1274	25	the	the	DET
ftr-405	1274	26	employee	employee	NOUN
ftr-405	1274	27	temporarily	temporarily	ADV
ftr-405	1274	28	to	to	ADP
ftr-405	1274	29	a	a	DET
ftr-405	1274	30	remote	remote	ADJ
ftr-405	1274	31	location	location	NOUN
ftr-405	1274	32	may	may	AUX
ftr-405	1274	33	exclude	exclude	VERB
ftr-405	1274	34	the	the	DET
ftr-405	1274	35	payments	payment	NOUN
ftr-405	1274	36	from	from	ADP
ftr-405	1274	37	their	their	PRON
ftr-405	1274	38	income	income	NOUN
ftr-405	1274	39	.	.	PUNCT
ftr-405	1275	1	in	in	ADP
ftr-405	1275	2	1995	1995	NUM
ftr-405	1275	3	,	,	PUNCT
ftr-405	1275	4	effective	effective	ADJ
ftr-405	1275	5	for	for	ADP
ftr-405	1275	6	the	the	DET
ftr-405	1275	7	tax	tax	NOUN
ftr-405	1275	8	year	year	NOUN
ftr-405	1275	9	1996	1996	NUM
ftr-405	1275	10	,	,	PUNCT
ftr-405	1275	11	the	the	DET
ftr-405	1275	12	legislature	legislature	NOUN
ftr-405	1275	13	added316	added316	PROPN
ftr-405	1275	14	a	a	DET
ftr-405	1275	15	durational	durational	ADJ
ftr-405	1275	16	limit	limit	NOUN
ftr-405	1275	17	to	to	ADP
ftr-405	1275	18	the	the	DET
ftr-405	1275	19	deduction	deduction	NOUN
ftr-405	1275	20	or	or	CCONJ
ftr-405	1275	21	exclusion	exclusion	NOUN
ftr-405	1275	22	,	,	PUNCT
ftr-405	1275	23	so	so	SCONJ
ftr-405	1275	24	that	that	SCONJ
ftr-405	1275	25	expenditures	expenditure	NOUN
ftr-405	1275	26	for	for	ADP
ftr-405	1275	27	the	the	DET
ftr-405	1275	28	second	second	ADJ
ftr-405	1275	29	residence	residence	NOUN
ftr-405	1275	30	after	after	ADP
ftr-405	1275	31	two	two	NUM
ftr-405	1275	32	years	year	NOUN
ftr-405	1275	33	of	of	ADP
ftr-405	1275	34	employment	employment	NOUN
ftr-405	1275	35	at	at	ADP
ftr-405	1275	36	the	the	DET
ftr-405	1275	37	remote	remote	ADJ
ftr-405	1275	38	location	location	NOUN
ftr-405	1275	39	ceased	cease	VERB
ftr-405	1275	40	to	to	PART
ftr-405	1275	41	be	be	AUX
ftr-405	1275	42	deductible	deductible	ADJ
ftr-405	1275	43	and	and	CCONJ
ftr-405	1275	44	supplementary	supplementary	ADJ
ftr-405	1275	45	payments	payment	NOUN
ftr-405	1275	46	ceased	cease	VERB
ftr-405	1275	47	to	to	PART
ftr-405	1275	48	be	be	AUX
ftr-405	1275	49	excludable	excludable	ADJ
ftr-405	1275	50	.	.	PUNCT
ftr-405	1276	1	designed	design	VERB
ftr-405	1276	2	to	to	PART
ftr-405	1276	3	limit	limit	VERB
ftr-405	1276	4	revenue	revenue	NOUN
ftr-405	1276	5	loss	loss	NOUN
ftr-405	1276	6	from	from	ADP
ftr-405	1276	7	the	the	DET
ftr-405	1276	8	dual	dual	ADJ
ftr-405	1276	9	household317	household317	PROPN
ftr-405	1276	10	deduction	deduction	NOUN
ftr-405	1276	11	and	and	CCONJ
ftr-405	1276	12	the	the	DET
ftr-405	1276	13	exclusion	exclusion	NOUN
ftr-405	1276	14	from	from	ADP
ftr-405	1276	15	income	income	NOUN
ftr-405	1276	16	of	of	ADP
ftr-405	1276	17	the	the	DET
ftr-405	1276	18	supplementary	supplementary	ADJ
ftr-405	1276	19	payments	payment	NOUN
ftr-405	1276	20	,	,	PUNCT
ftr-405	1276	21	the	the	DET
ftr-405	1276	22	durational	durational	ADJ
ftr-405	1276	23	limit	limit	NOUN
ftr-405	1276	24	assumed	assume	VERB
ftr-405	1276	25	that	that	SCONJ
ftr-405	1276	26	taxpayers	taxpayer	NOUN
ftr-405	1276	27	ordinarily	ordinarily	ADV
ftr-405	1276	28	would	would	AUX
ftr-405	1276	29	relocate	relocate	VERB
ftr-405	1276	30	their	their	PRON
ftr-405	1276	31	permanent	permanent	ADJ
ftr-405	1276	32	residence	residence	NOUN
ftr-405	1276	33	to	to	ADP
ftr-405	1276	34	the	the	DET
ftr-405	1276	35	employment	employment	NOUN
ftr-405	1276	36	location	location	NOUN
ftr-405	1276	37	when	when	SCONJ
ftr-405	1276	38	the	the	DET
ftr-405	1276	39	term	term	NOUN
ftr-405	1276	40	of	of	ADP
ftr-405	1276	41	employment	employment	NOUN
ftr-405	1276	42	became	become	VERB
ftr-405	1276	43	permanent	permanent	ADJ
ftr-405	1276	44	.	.	PUNCT
ftr-405	1277	1	more	more	ADJ
ftr-405	1277	2	than	than	ADP
ftr-405	1277	3	two	two	NUM
ftr-405	1277	4	years	year	NOUN
ftr-405	1277	5	suggests	suggest	VERB
ftr-405	1277	6	permanence	permanence	NOUN
ftr-405	1277	7	and	and	CCONJ
ftr-405	1277	8	predominating	predominate	VERB
ftr-405	1277	9	personal	personal	ADJ
ftr-405	1277	10	rather	rather	ADV
ftr-405	1277	11	than	than	ADP
ftr-405	1277	12	business	business	NOUN
ftr-405	1277	13	reasons	reason	NOUN
ftr-405	1277	14	for	for	ADP
ftr-405	1277	15	continuing	continue	VERB
ftr-405	1277	16	dual	dual	ADJ
ftr-405	1277	17	household	household	NOUN
ftr-405	1277	18	maintenance	maintenance	NOUN
ftr-405	1277	19	.	.	PUNCT
ftr-405	1278	1	united	united	PROPN
ftr-405	1278	2	states	states	PROPN
ftr-405	1278	3	’	'	PUNCT
ftr-405	1278	4	tax	tax	NOUN
ftr-405	1278	5	law	law	NOUN
ftr-405	1278	6	follows	follow	VERB
ftr-405	1278	7	a	a	DET
ftr-405	1278	8	similar	similar	ADJ
ftr-405	1278	9	pattern318	pattern318	PROPN
ftr-405	1278	10	with	with	ADP
ftr-405	1278	11	respect	respect	NOUN
ftr-405	1278	12	to	to	ADP
ftr-405	1278	13	the	the	DET
ftr-405	1278	14	deduction	deduction	NOUN
ftr-405	1278	15	for	for	ADP
ftr-405	1278	16	temporary	temporary	ADJ
ftr-405	1278	17	living	living	NOUN
ftr-405	1278	18	expenses	expense	NOUN
ftr-405	1278	19	while	while	SCONJ
ftr-405	1278	20	an	an	DET
ftr-405	1278	21	individual	individual	NOUN
ftr-405	1278	22	is	be	AUX
ftr-405	1278	23	away	away	ADV
ftr-405	1278	24	from	from	ADP
ftr-405	1278	25	home	home	NOUN
ftr-405	1278	26	on	on	ADP
ftr-405	1278	27	business	business	NOUN
ftr-405	1278	28	,	,	PUNCT
ftr-405	1278	29	although	although	SCONJ
ftr-405	1278	30	the	the	DET
ftr-405	1278	31	durational	durational	ADJ
ftr-405	1278	32	limit	limit	NOUN
ftr-405	1278	33	in	in	ADP
ftr-405	1278	34	a	a	DET
ftr-405	1278	35	single	single	ADJ
ftr-405	1278	36	location	location	NOUN
ftr-405	1278	37	is	be	AUX
ftr-405	1278	38	one	one	NUM
ftr-405	1278	39	year	year	NOUN
ftr-405	1278	40	.	.	PUNCT
ftr-405	1279	1	however	however	ADV
ftr-405	1279	2	,	,	PUNCT
ftr-405	1279	3	unlike	unlike	ADP
ftr-405	1279	4	germany	germany	PROPN
ftr-405	1279	5	,	,	PUNCT
ftr-405	1279	6	the	the	DET
ftr-405	1279	7	united	united	PROPN
ftr-405	1279	8	states319	states319	PROPN
ftr-405	1279	9	allows	allow	VERB
ftr-405	1279	10	no	no	DET
ftr-405	1279	11	deduction	deduction	NOUN
ftr-405	1279	12	to	to	ADP
ftr-405	1279	13	a	a	DET
ftr-405	1279	14	u.s	u.s	PROPN
ftr-405	1279	15	.	.	PROPN
ftr-405	1279	16	taxpayer	taxpayer	NOUN
ftr-405	1279	17	who	who	PRON
ftr-405	1279	18	changes	change	VERB
ftr-405	1279	19	her	her	PRON
ftr-405	1279	20	permanent	permanent	ADJ
ftr-405	1279	21	place	place	NOUN
ftr-405	1279	22	of	of	ADP
ftr-405	1279	23	employment	employment	NOUN
ftr-405	1279	24	even	even	ADV
ftr-405	1279	25	when	when	SCONJ
ftr-405	1279	26	separated	separate	VERB
ftr-405	1279	27	from	from	ADP
ftr-405	1279	28	her	her	PRON
ftr-405	1279	29	family.320	family.320	NOUN
ftr-405	1279	30	a	a	DET
ftr-405	1279	31	married	married	ADJ
ftr-405	1279	32	taxpayer	taxpayer	NOUN
ftr-405	1279	33	whose	whose	DET
ftr-405	1279	34	principal	principal	ADJ
ftr-405	1279	35	place	place	NOUN
ftr-405	1279	36	of	of	ADP
ftr-405	1279	37	employment	employment	NOUN
ftr-405	1279	38	differed	differ	VERB
ftr-405	1279	39	from	from	ADP
ftr-405	1279	40	his	his	PRON
ftr-405	1279	41	spouse	spouse	NOUN
ftr-405	1279	42	’s	’s	PART
ftr-405	1279	43	principal	principal	ADJ
ftr-405	1279	44	place	place	NOUN
ftr-405	1279	45	of	of	ADP
ftr-405	1279	46	employment	employment	NOUN
ftr-405	1279	47	successfully	successfully	ADV
ftr-405	1279	48	challenged	challenge	VERB
ftr-405	1279	49	the	the	DET
ftr-405	1279	50	durational	durational	ADJ
ftr-405	1279	51	limit	limit	NOUN
ftr-405	1279	52	under	under	ADP
ftr-405	1279	53	the	the	DET
ftr-405	1279	54	german	german	ADJ
ftr-405	1279	55	income	income	NOUN
ftr-405	1279	56	tax	tax	NOUN
ftr-405	1279	57	law	law	NOUN
ftr-405	1279	58	.	.	PUNCT
ftr-405	1280	1	the	the	DET
ftr-405	1280	2	taxpayer	taxpayer	NOUN
ftr-405	1280	3	was	be	AUX
ftr-405	1280	4	a321	a321	PROPN
ftr-405	1280	5	2006	2006	NUM
ftr-405	1280	6	]	]	PUNCT
ftr-405	1280	7	florida	florida	PROPN
ftr-405	1280	8	tax	tax	PROPN
ftr-405	1280	9	review	review	NOUN
ftr-405	1280	10	304	304	NUM
ftr-405	1280	11	322	322	NUM
ftr-405	1280	12	.	.	PUNCT
ftr-405	1281	1	bverge	bverge	VERB
ftr-405	1281	2	107	107	NUM
ftr-405	1281	3	,	,	PUNCT
ftr-405	1281	4	27	27	NUM
ftr-405	1281	5	at	at	ADP
ftr-405	1281	6	35	35	NUM
ftr-405	1281	7	.	.	PUNCT
ftr-405	1281	8	323	323	NUM
ftr-405	1281	9	.	.	PUNCT
ftr-405	1282	1	estg	estg	PROPN
ftr-405	1282	2	§	§	PROPN
ftr-405	1282	3	9	9	NUM
ftr-405	1282	4	,	,	PUNCT
ftr-405	1282	5	¶	¶	NOUN
ftr-405	1282	6	1	1	NUM
ftr-405	1282	7	,	,	PUNCT
ftr-405	1282	8	nr	nr	PRON
ftr-405	1282	9	.	.	NOUN
ftr-405	1282	10	5.in	5.in	NUM
ftr-405	1282	11	addition	addition	NOUN
ftr-405	1282	12	to	to	ADP
ftr-405	1282	13	the	the	DET
ftr-405	1282	14	deduction	deduction	NOUN
ftr-405	1282	15	for	for	ADP
ftr-405	1282	16	duplicative	duplicative	ADJ
ftr-405	1282	17	living	living	NOUN
ftr-405	1282	18	expenses	expense	NOUN
ftr-405	1282	19	allows	allow	VERB
ftr-405	1282	20	a	a	DET
ftr-405	1282	21	deduction	deduction	NOUN
ftr-405	1282	22	for	for	ADP
ftr-405	1282	23	the	the	DET
ftr-405	1282	24	cost	cost	NOUN
ftr-405	1282	25	of	of	ADP
ftr-405	1282	26	travel	travel	NOUN
ftr-405	1282	27	to	to	ADP
ftr-405	1282	28	the	the	DET
ftr-405	1282	29	principal	principal	ADJ
ftr-405	1282	30	residence	residence	NOUN
ftr-405	1282	31	and	and	CCONJ
ftr-405	1282	32	back	back	ADV
ftr-405	1282	33	to	to	ADP
ftr-405	1282	34	the	the	DET
ftr-405	1282	35	place	place	NOUN
ftr-405	1282	36	of	of	ADP
ftr-405	1282	37	employment	employment	NOUN
ftr-405	1282	38	weekly	weekly	ADJ
ftr-405	1282	39	.	.	PUNCT
ftr-405	1283	1	324	324	NUM
ftr-405	1283	2	.	.	X
ftr-405	1283	3	bverge	bverge	VERB
ftr-405	1283	4	107	107	NUM
ftr-405	1283	5	,	,	PUNCT
ftr-405	1283	6	27	27	NUM
ftr-405	1283	7	at	at	ADP
ftr-405	1283	8	35	35	NUM
ftr-405	1283	9	-	-	SYM
ftr-405	1283	10	6	6	NUM
ftr-405	1283	11	.	.	NUM
ftr-405	1283	12	325	325	NUM
ftr-405	1283	13	.	.	PUNCT
ftr-405	1284	1	estg	estg	PROPN
ftr-405	1284	2	§	§	PROPN
ftr-405	1284	3	3	3	NUM
ftr-405	1284	4	,	,	PUNCT
ftr-405	1284	5	nr	nr	PROPN
ftr-405	1284	6	.	.	PROPN
ftr-405	1284	7	13	13	NUM
ftr-405	1284	8	.	.	PUNCT
ftr-405	1285	1	the	the	DET
ftr-405	1285	2	separation	separation	NOUN
ftr-405	1285	3	payment	payment	NOUN
ftr-405	1285	4	is	be	AUX
ftr-405	1285	5	one	one	NUM
ftr-405	1285	6	to	to	PART
ftr-405	1285	7	compensate	compensate	VERB
ftr-405	1285	8	the	the	DET
ftr-405	1285	9	taxpayer	taxpayer	NOUN
ftr-405	1285	10	for	for	ADP
ftr-405	1285	11	duplicative	duplicative	ADJ
ftr-405	1285	12	living	living	NOUN
ftr-405	1285	13	expenses	expense	NOUN
ftr-405	1285	14	when	when	SCONJ
ftr-405	1285	15	the	the	DET
ftr-405	1285	16	assignment	assignment	NOUN
ftr-405	1285	17	is	be	AUX
ftr-405	1285	18	not	not	PART
ftr-405	1285	19	sufficiently	sufficiently	ADV
ftr-405	1285	20	permanent	permanent	ADJ
ftr-405	1285	21	to	to	PART
ftr-405	1285	22	support	support	VERB
ftr-405	1285	23	permanent	permanent	ADJ
ftr-405	1285	24	relocation	relocation	NOUN
ftr-405	1285	25	.	.	PUNCT
ftr-405	1286	1	326	326	NUM
ftr-405	1286	2	.	.	PUNCT
ftr-405	1287	1	the	the	DET
ftr-405	1287	2	equality	equality	NOUN
ftr-405	1287	3	principle	principle	NOUN
ftr-405	1287	4	(	(	PUNCT
ftr-405	1287	5	german	german	ADJ
ftr-405	1287	6	:	:	PUNCT
ftr-405	1287	7	gleichheitssatz	gleichheitssatz	NOUN
ftr-405	1287	8	)	)	PUNCT
ftr-405	1287	9	is	be	AUX
ftr-405	1287	10	in	in	ADP
ftr-405	1287	11	art	art	NOUN
ftr-405	1287	12	.	.	PUNCT
ftr-405	1288	1	3	3	NUM
ftr-405	1288	2	,	,	PUNCT
ftr-405	1288	3	¶	¶	NOUN
ftr-405	1288	4	1	1	NUM
ftr-405	1288	5	of	of	ADP
ftr-405	1288	6	the	the	DET
ftr-405	1288	7	basic	basic	ADJ
ftr-405	1288	8	law	law	NOUN
ftr-405	1288	9	and	and	CCONJ
ftr-405	1288	10	reads	read	NOUN
ftr-405	1288	11	as	as	SCONJ
ftr-405	1288	12	follows	follow	VERB
ftr-405	1288	13	:	:	PUNCT
ftr-405	1288	14	“	"	PUNCT
ftr-405	1288	15	[	[	X
ftr-405	1288	16	a]ll	a]ll	PRON
ftr-405	1288	17	persons	person	NOUN
ftr-405	1288	18	shall	shall	AUX
ftr-405	1288	19	be	be	AUX
ftr-405	1288	20	equal	equal	ADJ
ftr-405	1288	21	before	before	ADP
ftr-405	1288	22	the	the	DET
ftr-405	1288	23	law	law	NOUN
ftr-405	1288	24	.	.	PUNCT
ftr-405	1288	25	”	"	PUNCT
ftr-405	1289	1	327	327	NUM
ftr-405	1289	2	.	.	PUNCT
ftr-405	1289	3	bverge	bverge	VERB
ftr-405	1289	4	107	107	NUM
ftr-405	1289	5	,	,	PUNCT
ftr-405	1289	6	27	27	NUM
ftr-405	1289	7	at	at	ADP
ftr-405	1289	8	46	46	NUM
ftr-405	1289	9	-	-	SYM
ftr-405	1289	10	7	7	NUM
ftr-405	1289	11	.	.	NOUN
ftr-405	1289	12	328	328	NUM
ftr-405	1289	13	.	.	PUNCT
ftr-405	1290	1	i	i	PRON
ftr-405	1290	2	d.	d.	PROPN
ftr-405	1290	3	the	the	DET
ftr-405	1290	4	court	court	NOUN
ftr-405	1290	5	may	may	AUX
ftr-405	1290	6	emphasize	emphasize	VERB
ftr-405	1290	7	income	income	NOUN
ftr-405	1290	8	taxation	taxation	NOUN
ftr-405	1290	9	because	because	SCONJ
ftr-405	1290	10	the	the	DET
ftr-405	1290	11	case	case	NOUN
ftr-405	1290	12	before	before	SCONJ
ftr-405	1290	13	it	it	PRON
ftr-405	1290	14	is	be	AUX
ftr-405	1290	15	an	an	DET
ftr-405	1290	16	income	income	NOUN
ftr-405	1290	17	tax	tax	NOUN
ftr-405	1290	18	case	case	NOUN
ftr-405	1290	19	but	but	CCONJ
ftr-405	1290	20	,	,	PUNCT
ftr-405	1290	21	more	more	ADV
ftr-405	1290	22	likely	likely	ADJ
ftr-405	1290	23	,	,	PUNCT
ftr-405	1290	24	because	because	SCONJ
ftr-405	1290	25	other	other	ADJ
ftr-405	1290	26	taxes	taxis	NOUN
ftr-405	1290	27	,	,	PUNCT
ftr-405	1290	28	especially	especially	ADV
ftr-405	1290	29	the	the	DET
ftr-405	1290	30	turnover	turnover	NOUN
ftr-405	1290	31	tax	tax	NOUN
ftr-405	1290	32	,	,	PUNCT
ftr-405	1290	33	by	by	ADP
ftr-405	1290	34	their	their	PRON
ftr-405	1290	35	nature	nature	NOUN
ftr-405	1290	36	tend	tend	VERB
ftr-405	1290	37	to	to	PART
ftr-405	1290	38	be	be	AUX
ftr-405	1290	39	regressive	regressive	ADJ
ftr-405	1290	40	and	and	CCONJ
ftr-405	1290	41	,	,	PUNCT
ftr-405	1290	42	accordingly	accordingly	ADV
ftr-405	1290	43	,	,	PUNCT
ftr-405	1290	44	vertically	vertically	ADV
ftr-405	1290	45	inequitable	inequitable	ADJ
ftr-405	1290	46	.	.	PUNCT
ftr-405	1291	1	see	see	VERB
ftr-405	1291	2	discussion	discussion	NOUN
ftr-405	1291	3	of	of	ADP
ftr-405	1291	4	regressivity	regressivity	NOUN
ftr-405	1291	5	in	in	ADP
ftr-405	1291	6	the	the	DET
ftr-405	1291	7	german	german	ADJ
ftr-405	1291	8	tax	tax	NOUN
ftr-405	1291	9	system	system	NOUN
ftr-405	1291	10	supra	supra	NOUN
ftr-405	1291	11	in	in	ADP
ftr-405	1291	12	part	part	PROPN
ftr-405	1291	13	ii	ii	PROPN
ftr-405	1291	14	.	.	PROPN
ftr-405	1291	15	329	329	NUM
ftr-405	1291	16	.	.	PUNCT
ftr-405	1292	1	i	i	PRON
ftr-405	1292	2	d.	d.	PROPN
ftr-405	1292	3	at	at	ADP
ftr-405	1292	4	46	46	NUM
ftr-405	1292	5	.	.	PUNCT
ftr-405	1293	1	author	author	NOUN
ftr-405	1293	2	’s	’s	PART
ftr-405	1293	3	translation	translation	NOUN
ftr-405	1293	4	.	.	PUNCT
ftr-405	1294	1	emphasis	emphasis	NOUN
ftr-405	1294	2	added	add	VERB
ftr-405	1294	3	.	.	PUNCT
ftr-405	1295	1	330	330	NUM
ftr-405	1295	2	.	.	PUNCT
ftr-405	1296	1	i	i	PRON
ftr-405	1296	2	d.	d.	PROPN
ftr-405	1296	3	at	at	ADP
ftr-405	1296	4	47	47	NUM
ftr-405	1296	5	.	.	PUNCT
ftr-405	1297	1	professor	professor	NOUN
ftr-405	1297	2	who	who	PRON
ftr-405	1297	3	changed	change	VERB
ftr-405	1297	4	positions	position	NOUN
ftr-405	1297	5	from	from	ADP
ftr-405	1297	6	a	a	DET
ftr-405	1297	7	university	university	NOUN
ftr-405	1297	8	in	in	ADP
ftr-405	1297	9	frankfurt	frankfurt	PROPN
ftr-405	1297	10	(	(	PUNCT
ftr-405	1297	11	main	main	ADJ
ftr-405	1297	12	)	)	PUNCT
ftr-405	1297	13	,	,	PUNCT
ftr-405	1297	14	germany	germany	PROPN
ftr-405	1297	15	to	to	ADP
ftr-405	1297	16	berlin	berlin	PROPN
ftr-405	1297	17	,	,	PUNCT
ftr-405	1297	18	germany	germany	PROPN
ftr-405	1297	19	,	,	PUNCT
ftr-405	1297	20	and	and	CCONJ
ftr-405	1297	21	his	his	PRON
ftr-405	1297	22	self	self	NOUN
ftr-405	1297	23	-	-	PUNCT
ftr-405	1297	24	employed	employ	VERB
ftr-405	1297	25	wife	wife	NOUN
ftr-405	1297	26	,	,	PUNCT
ftr-405	1297	27	for	for	ADP
ftr-405	1297	28	valid	valid	ADJ
ftr-405	1297	29	business	business	NOUN
ftr-405	1297	30	reasons	reason	NOUN
ftr-405	1297	31	,	,	PUNCT
ftr-405	1297	32	retained	retain	VERB
ftr-405	1297	33	her	her	PRON
ftr-405	1297	34	geographical	geographical	ADJ
ftr-405	1297	35	center	center	NOUN
ftr-405	1297	36	of	of	ADP
ftr-405	1297	37	business	business	NOUN
ftr-405	1297	38	activity	activity	NOUN
ftr-405	1297	39	and	and	CCONJ
ftr-405	1297	40	household	household	NOUN
ftr-405	1297	41	in	in	ADP
ftr-405	1297	42	frankfurt	frankfurt	PROPN
ftr-405	1297	43	.	.	PUNCT
ftr-405	1298	1	the	the	DET
ftr-405	1298	2	professor	professor	NOUN
ftr-405	1298	3	maintained	maintain	VERB
ftr-405	1298	4	a	a	DET
ftr-405	1298	5	secondary	secondary	ADJ
ftr-405	1298	6	,	,	PUNCT
ftr-405	1298	7	smaller	small	ADJ
ftr-405	1298	8	residence	residence	NOUN
ftr-405	1298	9	in322	in322	PROPN
ftr-405	1298	10	berlin	berlin	PROPN
ftr-405	1298	11	and	and	CCONJ
ftr-405	1298	12	sought	seek	VERB
ftr-405	1298	13	to	to	PART
ftr-405	1298	14	deduct	deduct	VERB
ftr-405	1298	15	his	his	PRON
ftr-405	1298	16	expenses	expense	NOUN
ftr-405	1298	17	for	for	ADP
ftr-405	1298	18	maintaining	maintain	VERB
ftr-405	1298	19	this	this	DET
ftr-405	1298	20	residence	residence	NOUN
ftr-405	1298	21	and	and	CCONJ
ftr-405	1298	22	for	for	ADP
ftr-405	1298	23	weekly	weekly	ADJ
ftr-405	1298	24	trips	trip	NOUN
ftr-405	1298	25	home	home	ADV
ftr-405	1298	26	to	to	ADP
ftr-405	1298	27	frankfurt	frankfurt	PROPN
ftr-405	1298	28	.	.	PUNCT
ftr-405	1299	1	in	in	ADP
ftr-405	1299	2	a	a	DET
ftr-405	1299	3	companion	companion	NOUN
ftr-405	1299	4	case	case	NOUN
ftr-405	1299	5	,	,	PUNCT
ftr-405	1299	6	the	the	DET
ftr-405	1299	7	taxpayer	taxpayer	NOUN
ftr-405	1299	8	was323	was323	VERB
ftr-405	1299	9	a	a	DET
ftr-405	1299	10	criminal	criminal	ADJ
ftr-405	1299	11	commissioner	commissioner	NOUN
ftr-405	1299	12	whom	whom	PRON
ftr-405	1299	13	the	the	DET
ftr-405	1299	14	state	state	NOUN
ftr-405	1299	15	of	of	ADP
ftr-405	1299	16	rhineland	rhineland	PROPN
ftr-405	1299	17	-	-	PUNCT
ftr-405	1299	18	palatinate	palatinate	PROPN
ftr-405	1299	19	assigned	assign	VERB
ftr-405	1299	20	to	to	ADP
ftr-405	1299	21	a	a	DET
ftr-405	1299	22	national	national	ADJ
ftr-405	1299	23	office	office	NOUN
ftr-405	1299	24	in	in	ADP
ftr-405	1299	25	berlin	berlin	PROPN
ftr-405	1299	26	and	and	CCONJ
ftr-405	1299	27	who	who	PRON
ftr-405	1299	28	received	receive	VERB
ftr-405	1299	29	a	a	DET
ftr-405	1299	30	separation	separation	NOUN
ftr-405	1299	31	payment	payment	NOUN
ftr-405	1299	32	from	from	ADP
ftr-405	1299	33	the324	the324	PROPN
ftr-405	1299	34	state	state	NOUN
ftr-405	1299	35	.	.	PUNCT
ftr-405	1300	1	the	the	DET
ftr-405	1300	2	taxpayer	taxpayer	NOUN
ftr-405	1300	3	sought	seek	VERB
ftr-405	1300	4	to	to	PART
ftr-405	1300	5	exclude	exclude	VERB
ftr-405	1300	6	this	this	DET
ftr-405	1300	7	separation	separation	NOUN
ftr-405	1300	8	payment	payment	NOUN
ftr-405	1300	9	from	from	ADP
ftr-405	1300	10	income	income	NOUN
ftr-405	1300	11	.	.	PUNCT
ftr-405	1301	1	in	in	ADP
ftr-405	1301	2	both	both	DET
ftr-405	1301	3	instances	instance	NOUN
ftr-405	1301	4	,	,	PUNCT
ftr-405	1301	5	the	the	DET
ftr-405	1301	6	constitutional	constitutional	ADJ
ftr-405	1301	7	court	court	NOUN
ftr-405	1301	8	concluded	conclude	VERB
ftr-405	1301	9	that	that	SCONJ
ftr-405	1301	10	the3	the3	NOUN
ftr-405	1301	11	2	2	NUM
ftr-405	1301	12	5	5	NUM
ftr-405	1301	13	durational	durational	ADJ
ftr-405	1301	14	limitation	limitation	NOUN
ftr-405	1301	15	violated	violate	VERB
ftr-405	1301	16	the	the	DET
ftr-405	1301	17	equality	equality	NOUN
ftr-405	1301	18	principle	principle	NOUN
ftr-405	1301	19	of	of	ADP
ftr-405	1301	20	the	the	DET
ftr-405	1301	21	basic	basic	ADJ
ftr-405	1301	22	law.326	law.326	NOUN
ftr-405	1301	23	the	the	DET
ftr-405	1301	24	constitutional	constitutional	ADJ
ftr-405	1301	25	court	court	NOUN
ftr-405	1301	26	’s	’s	PART
ftr-405	1301	27	decision	decision	NOUN
ftr-405	1301	28	built	build	VERB
ftr-405	1301	29	upon	upon	SCONJ
ftr-405	1301	30	a	a	DET
ftr-405	1301	31	fifty	fifty	NUM
ftr-405	1301	32	-	-	PUNCT
ftr-405	1301	33	year	year	NOUN
ftr-405	1301	34	decisional	decisional	ADJ
ftr-405	1301	35	history	history	NOUN
ftr-405	1301	36	under	under	ADP
ftr-405	1301	37	the	the	DET
ftr-405	1301	38	equality	equality	NOUN
ftr-405	1301	39	principle	principle	NOUN
ftr-405	1301	40	.	.	PUNCT
ftr-405	1302	1	while	while	SCONJ
ftr-405	1302	2	the	the	DET
ftr-405	1302	3	court	court	NOUN
ftr-405	1302	4	identified	identify	VERB
ftr-405	1302	5	the	the	DET
ftr-405	1302	6	fundamental	fundamental	ADJ
ftr-405	1302	7	taxation	taxation	NOUN
ftr-405	1302	8	guidelines	guideline	NOUN
ftr-405	1302	9	of	of	ADP
ftr-405	1302	10	horizontal	horizontal	ADJ
ftr-405	1302	11	and	and	CCONJ
ftr-405	1302	12	vertical	vertical	ADJ
ftr-405	1302	13	equity	equity	NOUN
ftr-405	1302	14	that	that	PRON
ftr-405	1302	15	emanate	emanate	VERB
ftr-405	1302	16	from	from	ADP
ftr-405	1302	17	the	the	DET
ftr-405	1302	18	equality	equality	NOUN
ftr-405	1302	19	principle	principle	NOUN
ftr-405	1302	20	and	and	CCONJ
ftr-405	1302	21	should	should	AUX
ftr-405	1302	22	drive	drive	VERB
ftr-405	1302	23	taxation	taxation	NOUN
ftr-405	1302	24	structures	structure	NOUN
ftr-405	1302	25	,	,	PUNCT
ftr-405	1302	26	only	only	ADV
ftr-405	1302	27	horizontal	horizontal	ADJ
ftr-405	1302	28	equity	equity	NOUN
ftr-405	1302	29	was	be	AUX
ftr-405	1302	30	critical	critical	ADJ
ftr-405	1302	31	to	to	ADP
ftr-405	1302	32	fair	fair	ADJ
ftr-405	1302	33	taxation	taxation	NOUN
ftr-405	1302	34	.	.	PUNCT
ftr-405	1303	1	vertical	vertical	ADJ
ftr-405	1303	2	equity	equity	PROPN
ftr-405	1303	3	is327	is327	PROPN
ftr-405	1303	4	important	important	ADJ
ftr-405	1303	5	to	to	ADP
ftr-405	1303	6	the	the	DET
ftr-405	1303	7	income	income	NOUN
ftr-405	1303	8	tax	tax	NOUN
ftr-405	1303	9	classification	classification	NOUN
ftr-405	1303	10	but	but	CCONJ
ftr-405	1303	11	impractical	impractical	ADJ
ftr-405	1303	12	for	for	ADP
ftr-405	1303	13	other	other	ADJ
ftr-405	1303	14	tax	tax	NOUN
ftr-405	1303	15	bases	basis	NOUN
ftr-405	1303	16	.	.	PUNCT
ftr-405	1304	1	the	the	DET
ftr-405	1304	2	court	court	NOUN
ftr-405	1304	3	expressed	express	VERB
ftr-405	1304	4	the	the	DET
ftr-405	1304	5	function	function	NOUN
ftr-405	1304	6	of	of	ADP
ftr-405	1304	7	the	the	DET
ftr-405	1304	8	guidelines	guideline	NOUN
ftr-405	1304	9	as	as	SCONJ
ftr-405	1304	10	follows	follow	VERB
ftr-405	1304	11	:	:	PUNCT
ftr-405	1304	12	328	328	NUM
ftr-405	1304	13	in	in	ADP
ftr-405	1304	14	the	the	DET
ftr-405	1304	15	interests	interest	NOUN
ftr-405	1304	16	of	of	ADP
ftr-405	1304	17	constitutionally	constitutionally	ADV
ftr-405	1304	18	mandated	mandate	VERB
ftr-405	1304	19	equality	equality	NOUN
ftr-405	1304	20	of	of	ADP
ftr-405	1304	21	tax	tax	NOUN
ftr-405	1304	22	burden	burden	NOUN
ftr-405	1304	23	.	.	PUNCT
ftr-405	1304	24	.	.	PUNCT
ftr-405	1305	1	.	.	PUNCT
ftr-405	1305	2	,	,	PUNCT
ftr-405	1305	3	taxpayers	taxpayer	NOUN
ftr-405	1305	4	who	who	PRON
ftr-405	1305	5	have	have	VERB
ftr-405	1305	6	the	the	DET
ftr-405	1305	7	same	same	ADJ
ftr-405	1305	8	ability	ability	NOUN
ftr-405	1305	9	to	to	PART
ftr-405	1305	10	pay	pay	VERB
ftr-405	1305	11	should	should	AUX
ftr-405	1305	12	be	be	AUX
ftr-405	1305	13	taxed	tax	VERB
ftr-405	1305	14	equally	equally	ADV
ftr-405	1305	15	(	(	PUNCT
ftr-405	1305	16	horizontal	horizontal	ADJ
ftr-405	1305	17	tax	tax	NOUN
ftr-405	1305	18	equity	equity	NOUN
ftr-405	1305	19	)	)	PUNCT
ftr-405	1305	20	,	,	PUNCT
ftr-405	1305	21	while	while	SCONJ
ftr-405	1305	22	(	(	PUNCT
ftr-405	1305	23	in	in	ADP
ftr-405	1305	24	the	the	DET
ftr-405	1305	25	vertical	vertical	ADJ
ftr-405	1305	26	direction	direction	NOUN
ftr-405	1305	27	)	)	PUNCT
ftr-405	1305	28	taxation	taxation	NOUN
ftr-405	1305	29	of	of	ADP
ftr-405	1305	30	higher	high	ADJ
ftr-405	1305	31	incomes	income	NOUN
ftr-405	1305	32	should	should	AUX
ftr-405	1305	33	be	be	AUX
ftr-405	1305	34	measured	measure	VERB
ftr-405	1305	35	against	against	ADP
ftr-405	1305	36	the	the	DET
ftr-405	1305	37	taxation	taxation	NOUN
ftr-405	1305	38	of	of	ADP
ftr-405	1305	39	lower	low	ADJ
ftr-405	1305	40	incomes.329	incomes.329	ADV
ftr-405	1305	41	within	within	ADP
ftr-405	1305	42	the	the	DET
ftr-405	1305	43	context	context	NOUN
ftr-405	1305	44	of	of	ADP
ftr-405	1305	45	horizontal	horizontal	ADJ
ftr-405	1305	46	equity	equity	NOUN
ftr-405	1305	47	,	,	PUNCT
ftr-405	1305	48	the	the	DET
ftr-405	1305	49	court	court	NOUN
ftr-405	1305	50	determined	determine	VERB
ftr-405	1305	51	that	that	SCONJ
ftr-405	1305	52	a	a	DET
ftr-405	1305	53	comparison	comparison	NOUN
ftr-405	1305	54	of	of	ADP
ftr-405	1305	55	taxpayers	taxpayer	NOUN
ftr-405	1305	56	’	’	PART
ftr-405	1305	57	ability	ability	NOUN
ftr-405	1305	58	to	to	PART
ftr-405	1305	59	pay	pay	VERB
ftr-405	1305	60	is	be	AUX
ftr-405	1305	61	a	a	DET
ftr-405	1305	62	function	function	NOUN
ftr-405	1305	63	of	of	ADP
ftr-405	1305	64	net	net	ADJ
ftr-405	1305	65	income	income	NOUN
ftr-405	1305	66	.	.	PUNCT
ftr-405	1306	1	in330	in330	PROPN
ftr-405	1306	2	305	305	NUM
ftr-405	1306	3	horizontal	horizontal	ADJ
ftr-405	1306	4	and	and	CCONJ
ftr-405	1306	5	vertical	vertical	ADJ
ftr-405	1306	6	equity	equity	NOUN
ftr-405	1306	7	in	in	ADP
ftr-405	1306	8	taxation	taxation	NOUN
ftr-405	1307	1	[	[	X
ftr-405	1307	2	vol.7:5	vol.7:5	PROPN
ftr-405	1307	3	331	331	NUM
ftr-405	1307	4	.	.	PUNCT
ftr-405	1308	1	estg	estg	PROPN
ftr-405	1308	2	§	§	PROPN
ftr-405	1308	3	9	9	NUM
ftr-405	1308	4	.	.	X
ftr-405	1308	5	332	332	NUM
ftr-405	1308	6	.	.	PUNCT
ftr-405	1309	1	estg	estg	PROPN
ftr-405	1309	2	§	§	PROPN
ftr-405	1309	3	12	12	NUM
ftr-405	1309	4	nr	nr	NOUN
ftr-405	1309	5	.	.	PROPN
ftr-405	1309	6	1	1	NUM
ftr-405	1309	7	(	(	PUNCT
ftr-405	1309	8	disallowing	disallow	VERB
ftr-405	1309	9	deduction	deduction	NOUN
ftr-405	1309	10	for	for	ADP
ftr-405	1309	11	expenditures	expenditure	NOUN
ftr-405	1309	12	associated	associate	VERB
ftr-405	1309	13	with	with	ADP
ftr-405	1309	14	the	the	DET
ftr-405	1309	15	taxpayer	taxpayer	NOUN
ftr-405	1309	16	’s	’s	PART
ftr-405	1309	17	standard	standard	NOUN
ftr-405	1309	18	of	of	ADP
ftr-405	1309	19	living	live	VERB
ftr-405	1309	20	even	even	ADV
ftr-405	1309	21	if	if	SCONJ
ftr-405	1309	22	they	they	PRON
ftr-405	1309	23	contribute	contribute	VERB
ftr-405	1309	24	to	to	ADP
ftr-405	1309	25	the	the	DET
ftr-405	1309	26	production	production	NOUN
ftr-405	1309	27	of	of	ADP
ftr-405	1309	28	income	income	NOUN
ftr-405	1309	29	)	)	PUNCT
ftr-405	1309	30	.	.	PUNCT
ftr-405	1310	1	333	333	NUM
ftr-405	1310	2	.	.	PUNCT
ftr-405	1311	1	estg	estg	PROPN
ftr-405	1311	2	§	§	PROPN
ftr-405	1311	3	9	9	NUM
ftr-405	1311	4	,	,	PUNCT
ftr-405	1311	5	¶	¶	NOUN
ftr-405	1311	6	1	1	NUM
ftr-405	1311	7	,	,	PUNCT
ftr-405	1311	8	nr	nr	PROPN
ftr-405	1311	9	.	.	PROPN
ftr-405	1311	10	5	5	NUM
ftr-405	1311	11	.	.	X
ftr-405	1311	12	334	334	NUM
ftr-405	1311	13	.	.	PUNCT
ftr-405	1312	1	bverge	bverge	VERB
ftr-405	1312	2	107	107	NUM
ftr-405	1312	3	,	,	PUNCT
ftr-405	1312	4	27	27	NUM
ftr-405	1312	5	at	at	ADP
ftr-405	1312	6	48	48	NUM
ftr-405	1312	7	.	.	PUNCT
ftr-405	1312	8	335	335	NUM
ftr-405	1312	9	.	.	PUNCT
ftr-405	1313	1	the	the	DET
ftr-405	1313	2	mandatory	mandatory	ADJ
ftr-405	1313	3	,	,	PUNCT
ftr-405	1313	4	and	and	CCONJ
ftr-405	1313	5	,	,	PUNCT
ftr-405	1313	6	therefore	therefore	ADV
ftr-405	1313	7	,	,	PUNCT
ftr-405	1313	8	non	non	ADJ
ftr-405	1313	9	-	-	ADJ
ftr-405	1313	10	taxable	taxable	ADJ
ftr-405	1313	11	expenditures	expenditure	NOUN
ftr-405	1313	12	group	group	NOUN
ftr-405	1313	13	themselves	themselves	PRON
ftr-405	1313	14	around	around	ADP
ftr-405	1313	15	a	a	DET
ftr-405	1313	16	subsistence	subsistence	NOUN
ftr-405	1313	17	minimum	minimum	NOUN
ftr-405	1313	18	that	that	PRON
ftr-405	1313	19	the	the	DET
ftr-405	1313	20	court	court	NOUN
ftr-405	1313	21	discusses	discuss	VERB
ftr-405	1313	22	in	in	ADP
ftr-405	1313	23	detail	detail	NOUN
ftr-405	1313	24	in	in	ADP
ftr-405	1313	25	its	its	PRON
ftr-405	1313	26	decision	decision	NOUN
ftr-405	1313	27	,	,	PUNCT
ftr-405	1313	28	bverge	bverge	NOUN
ftr-405	1313	29	87	87	NUM
ftr-405	1313	30	,	,	PUNCT
ftr-405	1313	31	153	153	NUM
ftr-405	1313	32	(	(	PUNCT
ftr-405	1313	33	sept	sept	PROPN
ftr-405	1313	34	.	.	PROPN
ftr-405	1313	35	25	25	NUM
ftr-405	1313	36	,	,	PUNCT
ftr-405	1313	37	1992	1992	NUM
ftr-405	1313	38	,	,	PUNCT
ftr-405	1313	39	2d	2d	NUM
ftr-405	1313	40	senat	senat	PROPN
ftr-405	1313	41	)	)	PUNCT
ftr-405	1313	42	,	,	PUNCT
ftr-405	1313	43	infra	infra	NOUN
ftr-405	1313	44	note	note	VERB
ftr-405	1313	45	385	385	NUM
ftr-405	1313	46	,	,	PUNCT
ftr-405	1313	47	and	and	CCONJ
ftr-405	1313	48	accompanying	accompany	VERB
ftr-405	1313	49	text	text	NOUN
ftr-405	1313	50	.	.	PUNCT
ftr-405	1314	1	336	336	NUM
ftr-405	1314	2	.	.	PUNCT
ftr-405	1315	1	estg	estg	PROPN
ftr-405	1315	2	§	§	PROPN
ftr-405	1315	3	12	12	NUM
ftr-405	1315	4	,	,	PUNCT
ftr-405	1315	5	nr	nr	NOUN
ftr-405	1315	6	.	.	PROPN
ftr-405	1315	7	1	1	NUM
ftr-405	1315	8	.	.	X
ftr-405	1315	9	337	337	NUM
ftr-405	1315	10	.	.	PUNCT
ftr-405	1315	11	bverge	bverge	VERB
ftr-405	1315	12	107	107	NUM
ftr-405	1315	13	,	,	PUNCT
ftr-405	1315	14	27	27	NUM
ftr-405	1315	15	at	at	ADP
ftr-405	1315	16	49	49	NUM
ftr-405	1315	17	.	.	PUNCT
ftr-405	1316	1	the	the	DET
ftr-405	1316	2	court	court	NOUN
ftr-405	1316	3	cites	cite	VERB
ftr-405	1316	4	its	its	PRON
ftr-405	1316	5	earlier	early	ADJ
ftr-405	1316	6	decisions	decision	NOUN
ftr-405	1316	7	at	at	ADP
ftr-405	1316	8	bverge	bverge	NOUN
ftr-405	1316	9	99	99	NUM
ftr-405	1316	10	,	,	PUNCT
ftr-405	1316	11	246	246	NUM
ftr-405	1316	12	,	,	PUNCT
ftr-405	1316	13	253	253	NUM
ftr-405	1316	14	,	,	PUNCT
ftr-405	1316	15	discussed	discuss	VERB
ftr-405	1316	16	in	in	ADP
ftr-405	1316	17	text	text	NOUN
ftr-405	1316	18	accompanying	accompany	VERB
ftr-405	1316	19	infra	infra	NOUN
ftr-405	1316	20	note	note	VERB
ftr-405	1316	21	399	399	NUM
ftr-405	1316	22	,	,	PUNCT
ftr-405	1316	23	(	(	PUNCT
ftr-405	1316	24	accepting	accept	VERB
ftr-405	1316	25	an	an	DET
ftr-405	1316	26	incremental	incremental	ADJ
ftr-405	1316	27	needs	need	NOUN
ftr-405	1316	28	standard	standard	ADJ
ftr-405	1316	29	in	in	ADP
ftr-405	1316	30	fixing	fix	VERB
ftr-405	1316	31	the	the	DET
ftr-405	1316	32	subsistence	subsistence	NOUN
ftr-405	1316	33	minimum	minimum	NOUN
ftr-405	1316	34	that	that	SCONJ
ftr-405	1316	35	the	the	DET
ftr-405	1316	36	income	income	NOUN
ftr-405	1316	37	tax	tax	NOUN
ftr-405	1316	38	must	must	AUX
ftr-405	1316	39	exempt	exempt	VERB
ftr-405	1316	40	,	,	PUNCT
ftr-405	1316	41	while	while	SCONJ
ftr-405	1316	42	the	the	DET
ftr-405	1316	43	social	social	ADJ
ftr-405	1316	44	welfare	welfare	NOUN
ftr-405	1316	45	system	system	NOUN
ftr-405	1316	46	used	use	VERB
ftr-405	1316	47	a	a	DET
ftr-405	1316	48	per	per	ADP
ftr-405	1316	49	capita	capita	NOUN
ftr-405	1316	50	system	system	NOUN
ftr-405	1316	51	)	)	PUNCT
ftr-405	1316	52	and	and	CCONJ
ftr-405	1316	53	bverge	bverge	VERB
ftr-405	1316	54	82	82	NUM
ftr-405	1316	55	,	,	PUNCT
ftr-405	1316	56	60	60	NUM
ftr-405	1316	57	,	,	PUNCT
ftr-405	1316	58	86	86	NUM
ftr-405	1316	59	,	,	PUNCT
ftr-405	1316	60	discussed	discuss	VERB
ftr-405	1316	61	infra	infra	NOUN
ftr-405	1316	62	note	note	VERB
ftr-405	1316	63	357	357	NUM
ftr-405	1316	64	and	and	CCONJ
ftr-405	1316	65	accompanying	accompany	VERB
ftr-405	1316	66	text	text	NOUN
ftr-405	1316	67	(	(	PUNCT
ftr-405	1316	68	observing	observe	VERB
ftr-405	1316	69	that	that	SCONJ
ftr-405	1316	70	a	a	DET
ftr-405	1316	71	subsistence	subsistence	NOUN
ftr-405	1316	72	minimum	minimum	NOUN
ftr-405	1316	73	must	must	AUX
ftr-405	1316	74	remain	remain	VERB
ftr-405	1316	75	free	free	ADJ
ftr-405	1316	76	from	from	ADP
ftr-405	1316	77	the	the	DET
ftr-405	1316	78	income	income	NOUN
ftr-405	1316	79	tax	tax	NOUN
ftr-405	1316	80	)	)	PUNCT
ftr-405	1316	81	.	.	PUNCT
ftr-405	1317	1	by	by	ADP
ftr-405	1317	2	comparison	comparison	NOUN
ftr-405	1317	3	,	,	PUNCT
ftr-405	1317	4	the	the	DET
ftr-405	1317	5	united	united	PROPN
ftr-405	1317	6	states	states	PROPN
ftr-405	1317	7	takes	take	VERB
ftr-405	1317	8	an	an	DET
ftr-405	1317	9	ambiguous	ambiguous	ADJ
ftr-405	1317	10	approach	approach	NOUN
ftr-405	1317	11	to	to	ADP
ftr-405	1317	12	childcare	childcare	NOUN
ftr-405	1317	13	expenditures	expenditure	NOUN
ftr-405	1317	14	,	,	PUNCT
ftr-405	1317	15	allowing	allow	VERB
ftr-405	1317	16	a	a	DET
ftr-405	1317	17	credit	credit	NOUN
ftr-405	1317	18	for	for	ADP
ftr-405	1317	19	a	a	DET
ftr-405	1317	20	portion	portion	NOUN
ftr-405	1317	21	of	of	ADP
ftr-405	1317	22	dependent	dependent	ADJ
ftr-405	1317	23	care	care	NOUN
ftr-405	1317	24	expenses	expense	NOUN
ftr-405	1317	25	for	for	ADP
ftr-405	1317	26	some	some	DET
ftr-405	1317	27	taxpayers	taxpayer	NOUN
ftr-405	1317	28	under	under	ADP
ftr-405	1317	29	irc	irc	PROPN
ftr-405	1317	30	§	§	PROPN
ftr-405	1317	31	21	21	NUM
ftr-405	1317	32	.	.	PUNCT
ftr-405	1317	33	determining	determine	VERB
ftr-405	1317	34	net	net	ADJ
ftr-405	1317	35	income	income	NOUN
ftr-405	1317	36	,	,	PUNCT
ftr-405	1317	37	expenditures	expenditure	NOUN
ftr-405	1317	38	necessary	necessary	ADJ
ftr-405	1317	39	to	to	ADP
ftr-405	1317	40	production	production	NOUN
ftr-405	1317	41	of	of	ADP
ftr-405	1317	42	income	income	NOUN
ftr-405	1317	43	generally	generally	ADV
ftr-405	1317	44	are	be	AUX
ftr-405	1317	45	deductible	deductible	ADJ
ftr-405	1317	46	,	,	PUNCT
ftr-405	1317	47	but	but	CCONJ
ftr-405	1317	48	not	not	PART
ftr-405	1317	49	expenditures	expenditure	NOUN
ftr-405	1317	50	that	that	SCONJ
ftr-405	1317	51	,	,	PUNCT
ftr-405	1317	52	while	while	SCONJ
ftr-405	1317	53	incidental	incidental	ADJ
ftr-405	1317	54	and331	and331	NOUN
ftr-405	1317	55	helpful	helpful	ADJ
ftr-405	1317	56	to	to	ADP
ftr-405	1317	57	income	income	NOUN
ftr-405	1317	58	production	production	NOUN
ftr-405	1317	59	,	,	PUNCT
ftr-405	1317	60	relate	relate	VERB
ftr-405	1317	61	to	to	ADP
ftr-405	1317	62	the	the	DET
ftr-405	1317	63	taxpayer	taxpayer	NOUN
ftr-405	1317	64	’s	’s	PART
ftr-405	1317	65	specific	specific	ADJ
ftr-405	1317	66	standard	standard	NOUN
ftr-405	1317	67	of	of	ADP
ftr-405	1317	68	living	living	NOUN
ftr-405	1317	69	and	and	CCONJ
ftr-405	1317	70	personal	personal	ADJ
ftr-405	1317	71	choices	choice	NOUN
ftr-405	1317	72	.	.	PUNCT
ftr-405	1318	1	for	for	ADP
ftr-405	1318	2	example	example	NOUN
ftr-405	1318	3	,	,	PUNCT
ftr-405	1318	4	a	a	DET
ftr-405	1318	5	taxpayer	taxpayer	NOUN
ftr-405	1318	6	may	may	AUX
ftr-405	1318	7	deduct332	deduct332	PROPN
ftr-405	1318	8	duplicative	duplicative	ADJ
ftr-405	1318	9	living	living	NOUN
ftr-405	1318	10	expenses	expense	NOUN
ftr-405	1318	11	necessary	necessary	ADJ
ftr-405	1318	12	to	to	ADP
ftr-405	1318	13	employment	employment	VERB
ftr-405	1318	14	at	at	ADP
ftr-405	1318	15	a	a	DET
ftr-405	1318	16	location	location	NOUN
ftr-405	1318	17	remote	remote	NOUN
ftr-405	1318	18	from	from	ADP
ftr-405	1318	19	home	home	NOUN
ftr-405	1318	20	.	.	PUNCT
ftr-405	1319	1	yet	yet	ADV
ftr-405	1319	2	,	,	PUNCT
ftr-405	1319	3	said	say	VERB
ftr-405	1319	4	allowable	allowable	ADJ
ftr-405	1319	5	deduction	deduction	NOUN
ftr-405	1319	6	may	may	AUX
ftr-405	1319	7	not	not	PART
ftr-405	1319	8	exceed	exceed	VERB
ftr-405	1319	9	some	some	DET
ftr-405	1319	10	average	average	ADJ
ftr-405	1319	11	or333	or333	ADJ
ftr-405	1319	12	customary	customary	ADJ
ftr-405	1319	13	level	level	NOUN
ftr-405	1319	14	of	of	ADP
ftr-405	1319	15	living	living	NOUN
ftr-405	1319	16	expenses	expense	NOUN
ftr-405	1319	17	that	that	PRON
ftr-405	1319	18	does	do	AUX
ftr-405	1319	19	not	not	PART
ftr-405	1319	20	take	take	VERB
ftr-405	1319	21	the	the	DET
ftr-405	1319	22	taxpayer	taxpayer	NOUN
ftr-405	1319	23	’s	’s	PART
ftr-405	1319	24	individual	individual	ADJ
ftr-405	1319	25	standard	standard	NOUN
ftr-405	1319	26	of	of	ADP
ftr-405	1319	27	living	living	NOUN
ftr-405	1319	28	choices	choice	NOUN
ftr-405	1319	29	into	into	ADP
ftr-405	1319	30	account	account	NOUN
ftr-405	1319	31	,	,	PUNCT
ftr-405	1319	32	even	even	ADV
ftr-405	1319	33	if	if	SCONJ
ftr-405	1319	34	extravagant	extravagant	ADJ
ftr-405	1319	35	or	or	CCONJ
ftr-405	1319	36	luxurious	luxurious	ADJ
ftr-405	1319	37	expenditures	expenditure	NOUN
ftr-405	1319	38	are	be	AUX
ftr-405	1319	39	more	more	ADV
ftr-405	1319	40	consistent	consistent	ADJ
ftr-405	1319	41	with	with	ADP
ftr-405	1319	42	the	the	DET
ftr-405	1319	43	taxpayer	taxpayer	NOUN
ftr-405	1319	44	’s	’s	PART
ftr-405	1319	45	general	general	ADJ
ftr-405	1319	46	standard	standard	NOUN
ftr-405	1319	47	of	of	ADP
ftr-405	1319	48	living	living	NOUN
ftr-405	1319	49	and	and	CCONJ
ftr-405	1319	50	possibly	possibly	ADV
ftr-405	1319	51	necessary	necessary	ADJ
ftr-405	1319	52	in	in	ADP
ftr-405	1319	53	order	order	NOUN
ftr-405	1319	54	to	to	PART
ftr-405	1319	55	meet	meet	VERB
ftr-405	1319	56	the	the	DET
ftr-405	1319	57	expectations	expectation	NOUN
ftr-405	1319	58	of	of	ADP
ftr-405	1319	59	the	the	DET
ftr-405	1319	60	taxpayer	taxpayer	NOUN
ftr-405	1319	61	’s	’s	PART
ftr-405	1319	62	business	business	NOUN
ftr-405	1319	63	contacts	contact	NOUN
ftr-405	1319	64	.	.	PUNCT
ftr-405	1320	1	the	the	DET
ftr-405	1320	2	court	court	NOUN
ftr-405	1320	3	viewed	view	VERB
ftr-405	1320	4	the	the	DET
ftr-405	1320	5	excess	excess	ADJ
ftr-405	1320	6	expenditures	expenditure	NOUN
ftr-405	1320	7	over	over	ADP
ftr-405	1320	8	some	some	DET
ftr-405	1320	9	general	general	ADJ
ftr-405	1320	10	standard	standard	NOUN
ftr-405	1320	11	of	of	ADP
ftr-405	1320	12	living	living	NOUN
ftr-405	1320	13	as	as	ADP
ftr-405	1320	14	discretionary	discretionary	ADJ
ftr-405	1320	15	and	and	CCONJ
ftr-405	1320	16	non	non	ADJ
ftr-405	1320	17	-	-	ADJ
ftr-405	1320	18	deductible	deductible	ADJ
ftr-405	1320	19	rather	rather	ADV
ftr-405	1320	20	than	than	ADP
ftr-405	1320	21	as	as	ADP
ftr-405	1320	22	deductible	deductible	ADJ
ftr-405	1320	23	mandatory	mandatory	ADJ
ftr-405	1320	24	expenditures.334	expenditures.334	NOUN
ftr-405	1320	25	the	the	DET
ftr-405	1320	26	dichotomy	dichotomy	NOUN
ftr-405	1320	27	between	between	ADP
ftr-405	1320	28	mandatory	mandatory	ADJ
ftr-405	1320	29	and	and	CCONJ
ftr-405	1320	30	discretionary	discretionary	ADJ
ftr-405	1320	31	expenditures	expenditure	NOUN
ftr-405	1320	32	,	,	PUNCT
ftr-405	1320	33	according	accord	VERB
ftr-405	1320	34	to	to	ADP
ftr-405	1320	35	the	the	DET
ftr-405	1320	36	court	court	NOUN
ftr-405	1320	37	,	,	PUNCT
ftr-405	1320	38	determined	determine	VERB
ftr-405	1320	39	the	the	DET
ftr-405	1320	40	permissibility	permissibility	NOUN
ftr-405	1320	41	of	of	ADP
ftr-405	1320	42	the	the	DET
ftr-405	1320	43	state	state	NOUN
ftr-405	1320	44	’s	’s	ADV
ftr-405	1320	45	taking	take	VERB
ftr-405	1320	46	funds	fund	NOUN
ftr-405	1320	47	through	through	ADP
ftr-405	1320	48	taxation	taxation	NOUN
ftr-405	1320	49	that	that	PRON
ftr-405	1320	50	the	the	DET
ftr-405	1320	51	taxpayer	taxpayer	NOUN
ftr-405	1320	52	otherwise	otherwise	ADV
ftr-405	1320	53	would	would	AUX
ftr-405	1320	54	devote	devote	VERB
ftr-405	1320	55	to	to	ADP
ftr-405	1320	56	the	the	DET
ftr-405	1320	57	expenditure	expenditure	NOUN
ftr-405	1320	58	.	.	PUNCT
ftr-405	1321	1	although	although	SCONJ
ftr-405	1321	2	ordinary	ordinary	ADJ
ftr-405	1321	3	living	living	NOUN
ftr-405	1321	4	expenditures	expenditure	NOUN
ftr-405	1321	5	generally	generally	ADV
ftr-405	1321	6	are	be	AUX
ftr-405	1321	7	not335	not335	PROPN
ftr-405	1321	8	deductible	deductible	ADJ
ftr-405	1321	9	,	,	PUNCT
ftr-405	1321	10	the	the	DET
ftr-405	1321	11	court	court	NOUN
ftr-405	1321	12	pointed	point	VERB
ftr-405	1321	13	out	out	ADP
ftr-405	1321	14	by	by	ADP
ftr-405	1321	15	citing	cite	VERB
ftr-405	1321	16	its	its	PRON
ftr-405	1321	17	earlier	early	ADJ
ftr-405	1321	18	decisions	decision	NOUN
ftr-405	1321	19	that	that	PRON
ftr-405	1321	20	aspects33	aspects33	VERB
ftr-405	1321	21	6	6	NUM
ftr-405	1321	22	of	of	ADP
ftr-405	1321	23	childcare	childcare	NOUN
ftr-405	1321	24	and	and	CCONJ
ftr-405	1321	25	education	education	NOUN
ftr-405	1321	26	expenditures	expenditure	NOUN
ftr-405	1321	27	are	be	AUX
ftr-405	1321	28	not	not	PART
ftr-405	1321	29	discretionary	discretionary	ADJ
ftr-405	1321	30	and	and	CCONJ
ftr-405	1321	31	,	,	PUNCT
ftr-405	1321	32	accordingly	accordingly	ADV
ftr-405	1321	33	,	,	PUNCT
ftr-405	1321	34	funds	fund	NOUN
ftr-405	1321	35	necessary	necessary	ADJ
ftr-405	1321	36	for	for	ADP
ftr-405	1321	37	them	they	PRON
ftr-405	1321	38	are	be	AUX
ftr-405	1321	39	not	not	PART
ftr-405	1321	40	taxable	taxable	ADJ
ftr-405	1321	41	to	to	ADP
ftr-405	1321	42	the	the	DET
ftr-405	1321	43	degree	degree	NOUN
ftr-405	1321	44	that	that	SCONJ
ftr-405	1321	45	fully	fully	ADV
ftr-405	1321	46	discretionary	discretionary	ADJ
ftr-405	1321	47	funds	fund	NOUN
ftr-405	1321	48	are	be	AUX
ftr-405	1321	49	.	.	PUNCT
ftr-405	1322	1	with	with	ADP
ftr-405	1322	2	respect	respect	NOUN
ftr-405	1322	3	to	to	ADP
ftr-405	1322	4	income	income	NOUN
ftr-405	1322	5	production	production	NOUN
ftr-405	1322	6	,	,	PUNCT
ftr-405	1322	7	certain337	certain337	PROPN
ftr-405	1322	8	expenditures	expenditure	NOUN
ftr-405	1322	9	that	that	PRON
ftr-405	1322	10	are	be	AUX
ftr-405	1322	11	personal	personal	ADJ
ftr-405	1322	12	in	in	ADP
ftr-405	1322	13	nature	nature	NOUN
ftr-405	1322	14	are	be	AUX
ftr-405	1322	15	essential	essential	ADJ
ftr-405	1322	16	,	,	PUNCT
ftr-405	1322	17	that	that	PRON
ftr-405	1322	18	is	be	AUX
ftr-405	1322	19	nondiscretionary	nondiscretionary	ADJ
ftr-405	1322	20	,	,	PUNCT
ftr-405	1322	21	to	to	PART
ftr-405	1322	22	income	income	VERB
ftr-405	1322	23	production	production	NOUN
ftr-405	1322	24	and	and	CCONJ
ftr-405	1322	25	,	,	PUNCT
ftr-405	1322	26	therefore	therefore	ADV
ftr-405	1322	27	,	,	PUNCT
ftr-405	1322	28	deductible	deductible	ADJ
ftr-405	1322	29	.	.	PUNCT
ftr-405	1323	1	as	as	ADP
ftr-405	1323	2	an	an	DET
ftr-405	1323	3	2006	2006	NUM
ftr-405	1323	4	]	]	PUNCT
ftr-405	1323	5	florida	florida	PROPN
ftr-405	1323	6	tax	tax	PROPN
ftr-405	1323	7	review	review	NOUN
ftr-405	1323	8	306	306	NUM
ftr-405	1323	9	338	338	NUM
ftr-405	1323	10	.	.	PUNCT
ftr-405	1324	1	i	i	PRON
ftr-405	1324	2	d.	d.	PROPN
ftr-405	1324	3	at	at	ADP
ftr-405	1324	4	50	50	NUM
ftr-405	1324	5	.	.	PUNCT
ftr-405	1325	1	estg	estg	PROPN
ftr-405	1325	2	§	§	PROPN
ftr-405	1325	3	9	9	NUM
ftr-405	1325	4	,	,	PUNCT
ftr-405	1325	5	¶	¶	NOUN
ftr-405	1325	6	1	1	NUM
ftr-405	1325	7	,	,	PUNCT
ftr-405	1325	8	nr	nr	PROPN
ftr-405	1325	9	.	.	NOUN
ftr-405	1325	10	4	4	NUM
ftr-405	1325	11	permits	permit	VERB
ftr-405	1325	12	a	a	DET
ftr-405	1325	13	deduction	deduction	NOUN
ftr-405	1325	14	for	for	ADP
ftr-405	1325	15	commuting	commute	VERB
ftr-405	1325	16	costs	cost	NOUN
ftr-405	1325	17	.	.	PUNCT
ftr-405	1326	1	under	under	ADP
ftr-405	1326	2	u.s	u.s	PROPN
ftr-405	1326	3	.	.	PROPN
ftr-405	1326	4	tax	tax	NOUN
ftr-405	1326	5	law	law	NOUN
ftr-405	1326	6	,	,	PUNCT
ftr-405	1326	7	commuting	commuting	NOUN
ftr-405	1326	8	costs	cost	NOUN
ftr-405	1326	9	are	be	AUX
ftr-405	1326	10	personal	personal	ADJ
ftr-405	1326	11	and	and	CCONJ
ftr-405	1326	12	non	non	ADJ
ftr-405	1326	13	-	-	ADJ
ftr-405	1326	14	deductible	deductible	ADJ
ftr-405	1326	15	.	.	PUNCT
ftr-405	1327	1	regs	reg	NOUN
ftr-405	1327	2	.	.	PUNCT
ftr-405	1328	1	§	§	PROPN
ftr-405	1328	2	1.1622(e	1.1622(e	NUM
ftr-405	1328	3	)	)	PUNCT
ftr-405	1328	4	.	.	PUNCT
ftr-405	1329	1	parking	parking	NOUN
ftr-405	1329	2	expense	expense	NOUN
ftr-405	1329	3	,	,	PUNCT
ftr-405	1329	4	however	however	ADV
ftr-405	1329	5	,	,	PUNCT
ftr-405	1329	6	is	be	AUX
ftr-405	1329	7	deductible	deductible	ADJ
ftr-405	1329	8	if	if	SCONJ
ftr-405	1329	9	the	the	DET
ftr-405	1329	10	employer	employer	NOUN
ftr-405	1329	11	arranges	arrange	VERB
ftr-405	1329	12	for	for	SCONJ
ftr-405	1329	13	the	the	DET
ftr-405	1329	14	employee	employee	NOUN
ftr-405	1329	15	to	to	PART
ftr-405	1329	16	pay	pay	VERB
ftr-405	1329	17	for	for	ADP
ftr-405	1329	18	parking	parking	NOUN
ftr-405	1329	19	through	through	ADP
ftr-405	1329	20	a	a	DET
ftr-405	1329	21	compensation	compensation	NOUN
ftr-405	1329	22	reduction	reduction	NOUN
ftr-405	1329	23	arrangement	arrangement	NOUN
ftr-405	1329	24	under	under	ADP
ftr-405	1329	25	irc	irc	PROPN
ftr-405	1329	26	§	§	PROPN
ftr-405	1329	27	132(f)(4	132(f)(4	PROPN
ftr-405	1329	28	)	)	PUNCT
ftr-405	1329	29	.	.	PUNCT
ftr-405	1330	1	339	339	NUM
ftr-405	1330	2	.	.	PUNCT
ftr-405	1331	1	i	i	PRON
ftr-405	1331	2	d.	d.	PROPN
ftr-405	1331	3	340	340	NUM
ftr-405	1331	4	.	.	PUNCT
ftr-405	1332	1	the	the	DET
ftr-405	1332	2	commentary	commentary	NOUN
ftr-405	1332	3	on	on	ADP
ftr-405	1332	4	the	the	DET
ftr-405	1332	5	case	case	NOUN
ftr-405	1332	6	refers	refer	VERB
ftr-405	1332	7	to	to	ADP
ftr-405	1332	8	it	it	PRON
ftr-405	1332	9	as	as	ADP
ftr-405	1332	10	the	the	DET
ftr-405	1332	11	kettenabordnung	kettenabordnung	ADJ
ftr-405	1332	12	decision	decision	NOUN
ftr-405	1332	13	(	(	PUNCT
ftr-405	1332	14	chain	chain	NOUN
ftr-405	1332	15	delegation	delegation	NOUN
ftr-405	1332	16	or	or	CCONJ
ftr-405	1332	17	assignment	assignment	NOUN
ftr-405	1332	18	decision	decision	NOUN
ftr-405	1332	19	)	)	PUNCT
ftr-405	1332	20	because	because	SCONJ
ftr-405	1332	21	it	it	PRON
ftr-405	1332	22	involves	involve	VERB
ftr-405	1332	23	several	several	ADJ
ftr-405	1332	24	delegations	delegation	NOUN
ftr-405	1332	25	of	of	ADP
ftr-405	1332	26	the	the	DET
ftr-405	1332	27	taxpayer	taxpayer	NOUN
ftr-405	1332	28	to	to	ADP
ftr-405	1332	29	the	the	DET
ftr-405	1332	30	same	same	ADJ
ftr-405	1332	31	work	work	NOUN
ftr-405	1332	32	locale	locale	NOUN
ftr-405	1332	33	but	but	CCONJ
ftr-405	1332	34	no	no	DET
ftr-405	1332	35	permanent	permanent	ADJ
ftr-405	1332	36	assignment	assignment	NOUN
ftr-405	1332	37	.	.	PUNCT
ftr-405	1333	1	the	the	DET
ftr-405	1333	2	court	court	NOUN
ftr-405	1333	3	uses	use	VERB
ftr-405	1333	4	the	the	DET
ftr-405	1333	5	term	term	NOUN
ftr-405	1333	6	“	"	PUNCT
ftr-405	1333	7	kettenabordnung	kettenabordnung	PROPN
ftr-405	1333	8	”	"	PUNCT
ftr-405	1333	9	in	in	ADP
ftr-405	1333	10	referring	refer	VERB
ftr-405	1333	11	to	to	ADP
ftr-405	1333	12	the	the	DET
ftr-405	1333	13	criminal	criminal	ADJ
ftr-405	1333	14	commissioner	commissioner	NOUN
ftr-405	1333	15	’s	’s	PART
ftr-405	1333	16	serial	serial	ADJ
ftr-405	1333	17	assignments	assignment	NOUN
ftr-405	1333	18	.	.	PUNCT
ftr-405	1334	1	i	i	PRON
ftr-405	1334	2	d.	d.	PROPN
ftr-405	1334	3	at	at	ADP
ftr-405	1334	4	52	52	NUM
ftr-405	1334	5	.	.	PUNCT
ftr-405	1335	1	341	341	NUM
ftr-405	1335	2	.	.	PUNCT
ftr-405	1336	1	i	i	PRON
ftr-405	1336	2	d.	d.	PROPN
ftr-405	1336	3	342	342	NUM
ftr-405	1336	4	.	.	PUNCT
ftr-405	1337	1	basic	basic	ADJ
ftr-405	1337	2	law	law	NOUN
ftr-405	1337	3	art	art	NOUN
ftr-405	1337	4	.	.	PUNCT
ftr-405	1338	1	3	3	NUM
ftr-405	1338	2	¶	¶	NUM
ftr-405	1338	3	1	1	NUM
ftr-405	1338	4	.	.	PUNCT
ftr-405	1338	5	343	343	NUM
ftr-405	1338	6	.	.	PUNCT
ftr-405	1339	1	bverge	bverge	VERB
ftr-405	1339	2	107	107	NUM
ftr-405	1339	3	,	,	PUNCT
ftr-405	1339	4	27	27	NUM
ftr-405	1339	5	at	at	ADP
ftr-405	1339	6	52	52	NUM
ftr-405	1339	7	-	-	SYM
ftr-405	1339	8	3	3	NUM
ftr-405	1339	9	.	.	PUNCT
ftr-405	1339	10	example	example	NOUN
ftr-405	1339	11	,	,	PUNCT
ftr-405	1339	12	commuting	commute	VERB
ftr-405	1339	13	expenses	expense	NOUN
ftr-405	1339	14	are	be	AUX
ftr-405	1339	15	deductible	deductible	ADJ
ftr-405	1339	16	although	although	SCONJ
ftr-405	1339	17	the	the	DET
ftr-405	1339	18	selection	selection	NOUN
ftr-405	1339	19	of	of	ADP
ftr-405	1339	20	the	the	DET
ftr-405	1339	21	location	location	NOUN
ftr-405	1339	22	of	of	ADP
ftr-405	1339	23	one	one	NUM
ftr-405	1339	24	’s	’s	PART
ftr-405	1339	25	residence	residence	NOUN
ftr-405	1339	26	,	,	PUNCT
ftr-405	1339	27	and	and	CCONJ
ftr-405	1339	28	,	,	PUNCT
ftr-405	1339	29	indirectly	indirectly	ADV
ftr-405	1339	30	commuting	commute	VERB
ftr-405	1339	31	cost	cost	NOUN
ftr-405	1339	32	,	,	PUNCT
ftr-405	1339	33	is	be	AUX
ftr-405	1339	34	personal	personal	ADJ
ftr-405	1339	35	.	.	PUNCT
ftr-405	1340	1	338	338	NUM
ftr-405	1341	1	the	the	DET
ftr-405	1341	2	preceding	precede	VERB
ftr-405	1341	3	analysis	analysis	NOUN
ftr-405	1341	4	took	take	VERB
ftr-405	1341	5	the	the	DET
ftr-405	1341	6	court	court	NOUN
ftr-405	1341	7	to	to	ADP
ftr-405	1341	8	the	the	DET
ftr-405	1341	9	duplicate	duplicate	ADJ
ftr-405	1341	10	living	live	VERB
ftr-405	1341	11	expense	expense	NOUN
ftr-405	1341	12	issue	issue	NOUN
ftr-405	1341	13	.	.	PUNCT
ftr-405	1342	1	the	the	DET
ftr-405	1342	2	finance	finance	PROPN
ftr-405	1342	3	committee	committee	NOUN
ftr-405	1342	4	of	of	ADP
ftr-405	1342	5	the	the	DET
ftr-405	1342	6	bundesrat	bundesrat	NOUN
ftr-405	1342	7	,	,	PUNCT
ftr-405	1342	8	which	which	PRON
ftr-405	1342	9	introduced	introduce	VERB
ftr-405	1342	10	the	the	DET
ftr-405	1342	11	twoyear	twoyear	ADJ
ftr-405	1342	12	time	time	NOUN
ftr-405	1342	13	limitation	limitation	NOUN
ftr-405	1342	14	,	,	PUNCT
ftr-405	1342	15	viewed	view	VERB
ftr-405	1342	16	deductibility	deductibility	NOUN
ftr-405	1342	17	of	of	ADP
ftr-405	1342	18	temporary	temporary	ADJ
ftr-405	1342	19	living	living	NOUN
ftr-405	1342	20	expenses	expense	NOUN
ftr-405	1342	21	of	of	ADP
ftr-405	1342	22	a	a	DET
ftr-405	1342	23	second	second	ADJ
ftr-405	1342	24	household	household	NOUN
ftr-405	1342	25	as	as	ADP
ftr-405	1342	26	a	a	DET
ftr-405	1342	27	matter	matter	NOUN
ftr-405	1342	28	of	of	ADP
ftr-405	1342	29	legislative	legislative	ADJ
ftr-405	1342	30	grace	grace	NOUN
ftr-405	1342	31	by	by	ADP
ftr-405	1342	32	recognizing	recognize	VERB
ftr-405	1342	33	the	the	DET
ftr-405	1342	34	business	business	NOUN
ftr-405	1342	35	necessity	necessity	NOUN
ftr-405	1342	36	that	that	PRON
ftr-405	1342	37	affects	affect	VERB
ftr-405	1342	38	ability	ability	NOUN
ftr-405	1342	39	to	to	PART
ftr-405	1342	40	pay	pay	VERB
ftr-405	1342	41	tax	tax	NOUN
ftr-405	1342	42	.	.	PUNCT
ftr-405	1343	1	on	on	ADP
ftr-405	1343	2	the	the	DET
ftr-405	1343	3	other	other	ADJ
ftr-405	1343	4	hand	hand	NOUN
ftr-405	1343	5	,	,	PUNCT
ftr-405	1343	6	the	the	DET
ftr-405	1343	7	committee	committee	NOUN
ftr-405	1343	8	did	do	AUX
ftr-405	1343	9	not	not	PART
ftr-405	1343	10	recognize	recognize	VERB
ftr-405	1343	11	attribution	attribution	NOUN
ftr-405	1343	12	of	of	ADP
ftr-405	1343	13	long	long	ADJ
ftr-405	1343	14	-	-	PUNCT
ftr-405	1343	15	term	term	NOUN
ftr-405	1343	16	dual	dual	ADJ
ftr-405	1343	17	housekeeping	housekeeping	NOUN
ftr-405	1343	18	at	at	ADP
ftr-405	1343	19	a	a	DET
ftr-405	1343	20	single	single	ADJ
ftr-405	1343	21	work	work	NOUN
ftr-405	1343	22	location	location	NOUN
ftr-405	1343	23	as	as	ADP
ftr-405	1343	24	a	a	DET
ftr-405	1343	25	business	business	NOUN
ftr-405	1343	26	necessity	necessity	NOUN
ftr-405	1343	27	.	.	PUNCT
ftr-405	1344	1	339	339	NUM
ftr-405	1344	2	in	in	ADP
ftr-405	1344	3	the	the	DET
ftr-405	1344	4	case	case	NOUN
ftr-405	1344	5	of	of	ADP
ftr-405	1344	6	the	the	DET
ftr-405	1344	7	criminal	criminal	ADJ
ftr-405	1344	8	commissioner	commissioner	NOUN
ftr-405	1344	9	,	,	PUNCT
ftr-405	1344	10	the	the	DET
ftr-405	1344	11	constitutional	constitutional	ADJ
ftr-405	1344	12	court	court	NOUN
ftr-405	1344	13	,	,	PUNCT
ftr-405	1344	14	however	however	ADV
ftr-405	1344	15	,	,	PUNCT
ftr-405	1344	16	considered	consider	VERB
ftr-405	1344	17	the	the	DET
ftr-405	1344	18	two	two	NUM
ftr-405	1344	19	-	-	PUNCT
ftr-405	1344	20	year	year	NOUN
ftr-405	1344	21	durational	durational	ADJ
ftr-405	1344	22	limit	limit	NOUN
ftr-405	1344	23	to	to	PART
ftr-405	1344	24	be	be	AUX
ftr-405	1344	25	inconsistent	inconsistent	ADJ
ftr-405	1344	26	with	with	ADP
ftr-405	1344	27	business	business	NOUN
ftr-405	1344	28	reality	reality	NOUN
ftr-405	1344	29	because	because	SCONJ
ftr-405	1344	30	the	the	DET
ftr-405	1344	31	court	court	NOUN
ftr-405	1344	32	was	be	AUX
ftr-405	1344	33	unable	unable	ADJ
ftr-405	1344	34	to	to	PART
ftr-405	1344	35	distinguish	distinguish	VERB
ftr-405	1344	36	multiple	multiple	ADJ
ftr-405	1344	37	extensions	extension	NOUN
ftr-405	1344	38	of	of	ADP
ftr-405	1344	39	a	a	DET
ftr-405	1344	40	taxpayer	taxpayer	NOUN
ftr-405	1344	41	’s	’s	PART
ftr-405	1344	42	assignment	assignment	NOUN
ftr-405	1344	43	to	to	ADP
ftr-405	1344	44	a	a	DET
ftr-405	1344	45	single	single	ADJ
ftr-405	1344	46	work	work	NOUN
ftr-405	1344	47	location	location	NOUN
ftr-405	1344	48	from	from	ADP
ftr-405	1344	49	a340	a340	PROPN
ftr-405	1344	50	series	series	NOUN
ftr-405	1344	51	of	of	ADP
ftr-405	1344	52	assignments	assignment	NOUN
ftr-405	1344	53	lasting	last	VERB
ftr-405	1344	54	more	more	ADJ
ftr-405	1344	55	than	than	ADP
ftr-405	1344	56	two	two	NUM
ftr-405	1344	57	years	year	NOUN
ftr-405	1344	58	in	in	ADP
ftr-405	1344	59	the	the	DET
ftr-405	1344	60	aggregate	aggregate	NOUN
ftr-405	1344	61	to	to	ADP
ftr-405	1344	62	a	a	DET
ftr-405	1344	63	series	series	NOUN
ftr-405	1344	64	of	of	ADP
ftr-405	1344	65	different	different	ADJ
ftr-405	1344	66	locations	location	NOUN
ftr-405	1344	67	.	.	PUNCT
ftr-405	1345	1	in	in	ADP
ftr-405	1345	2	both	both	DET
ftr-405	1345	3	instances	instance	NOUN
ftr-405	1345	4	,	,	PUNCT
ftr-405	1345	5	the	the	DET
ftr-405	1345	6	uncertainty	uncertainty	NOUN
ftr-405	1345	7	of	of	ADP
ftr-405	1345	8	temporary	temporary	ADJ
ftr-405	1345	9	assignments	assignment	NOUN
ftr-405	1345	10	rendered	render	VERB
ftr-405	1345	11	permanent	permanent	ADJ
ftr-405	1345	12	relocation	relocation	NOUN
ftr-405	1345	13	impractical	impractical	ADJ
ftr-405	1345	14	.	.	PUNCT
ftr-405	1346	1	since	since	SCONJ
ftr-405	1346	2	the	the	DET
ftr-405	1346	3	statutory341	statutory341	PROPN
ftr-405	1346	4	distinction	distinction	NOUN
ftr-405	1346	5	between	between	ADP
ftr-405	1346	6	a	a	DET
ftr-405	1346	7	single	single	ADJ
ftr-405	1346	8	location	location	NOUN
ftr-405	1346	9	and	and	CCONJ
ftr-405	1346	10	multiple	multiple	ADJ
ftr-405	1346	11	locations	location	NOUN
ftr-405	1346	12	caused	cause	VERB
ftr-405	1346	13	the	the	DET
ftr-405	1346	14	deduction	deduction	NOUN
ftr-405	1346	15	limitation	limitation	NOUN
ftr-405	1346	16	to	to	PART
ftr-405	1346	17	treat	treat	VERB
ftr-405	1346	18	similar	similar	ADJ
ftr-405	1346	19	abilities	ability	NOUN
ftr-405	1346	20	to	to	PART
ftr-405	1346	21	pay	pay	VERB
ftr-405	1346	22	dissimilarly	dissimilarly	ADV
ftr-405	1346	23	,	,	PUNCT
ftr-405	1346	24	by	by	ADP
ftr-405	1346	25	treating	treat	VERB
ftr-405	1346	26	the	the	DET
ftr-405	1346	27	multiple	multiple	ADJ
ftr-405	1346	28	location	location	NOUN
ftr-405	1346	29	worker	worker	NOUN
ftr-405	1346	30	more	more	ADV
ftr-405	1346	31	favorably	favorably	ADV
ftr-405	1346	32	than	than	ADP
ftr-405	1346	33	the	the	DET
ftr-405	1346	34	multiply	multiply	ADV
ftr-405	1346	35	assigned	assign	VERB
ftr-405	1346	36	single	single	ADJ
ftr-405	1346	37	location	location	NOUN
ftr-405	1346	38	worker	worker	NOUN
ftr-405	1346	39	,	,	PUNCT
ftr-405	1346	40	the	the	DET
ftr-405	1346	41	statutory	statutory	ADJ
ftr-405	1346	42	distinction	distinction	NOUN
ftr-405	1346	43	violated	violate	VERB
ftr-405	1346	44	the	the	DET
ftr-405	1346	45	equality	equality	NOUN
ftr-405	1346	46	principle.342	principle.342	NOUN
ftr-405	1346	47	the	the	DET
ftr-405	1346	48	two	two	NUM
ftr-405	1346	49	-	-	PUNCT
ftr-405	1346	50	year	year	NOUN
ftr-405	1346	51	durational	durational	ADJ
ftr-405	1346	52	limitation	limitation	NOUN
ftr-405	1346	53	on	on	ADP
ftr-405	1346	54	the	the	DET
ftr-405	1346	55	deduction	deduction	NOUN
ftr-405	1346	56	for	for	ADP
ftr-405	1346	57	dual	dual	ADJ
ftr-405	1346	58	household	household	NOUN
ftr-405	1346	59	costs	cost	NOUN
ftr-405	1346	60	also	also	ADV
ftr-405	1346	61	was	be	AUX
ftr-405	1346	62	flawed	flawed	ADJ
ftr-405	1346	63	as	as	SCONJ
ftr-405	1346	64	it	it	PRON
ftr-405	1346	65	applied	apply	VERB
ftr-405	1346	66	to	to	ADP
ftr-405	1346	67	married	married	ADJ
ftr-405	1346	68	individuals	individual	NOUN
ftr-405	1346	69	,	,	PUNCT
ftr-405	1346	70	who	who	PRON
ftr-405	1346	71	both	both	CCONJ
ftr-405	1346	72	worked	work	VERB
ftr-405	1346	73	outside	outside	ADP
ftr-405	1346	74	the	the	DET
ftr-405	1346	75	home	home	NOUN
ftr-405	1346	76	.	.	PUNCT
ftr-405	1347	1	if	if	SCONJ
ftr-405	1347	2	the	the	DET
ftr-405	1347	3	spouses	spouse	NOUN
ftr-405	1347	4	’	’	PART
ftr-405	1347	5	principal	principal	ADJ
ftr-405	1347	6	occupation	occupation	NOUN
ftr-405	1347	7	locales343	locales343	PROPN
ftr-405	1347	8	differ	differ	VERB
ftr-405	1347	9	,	,	PUNCT
ftr-405	1347	10	the	the	DET
ftr-405	1347	11	expense	expense	NOUN
ftr-405	1347	12	of	of	ADP
ftr-405	1347	13	maintaining	maintain	VERB
ftr-405	1347	14	a	a	DET
ftr-405	1347	15	second	second	ADJ
ftr-405	1347	16	household	household	NOUN
ftr-405	1347	17	is	be	AUX
ftr-405	1347	18	an	an	DET
ftr-405	1347	19	income	income	NOUN
ftr-405	1347	20	production	production	NOUN
ftr-405	1347	21	expense	expense	NOUN
ftr-405	1347	22	that	that	PRON
ftr-405	1347	23	the	the	DET
ftr-405	1347	24	tax	tax	NOUN
ftr-405	1347	25	law	law	NOUN
ftr-405	1347	26	must	must	AUX
ftr-405	1347	27	take	take	VERB
ftr-405	1347	28	into	into	ADP
ftr-405	1347	29	consideration	consideration	NOUN
ftr-405	1347	30	without	without	ADP
ftr-405	1347	31	regard	regard	NOUN
ftr-405	1347	32	to	to	ADP
ftr-405	1347	33	the	the	DET
ftr-405	1347	34	duration	duration	NOUN
ftr-405	1347	35	of	of	ADP
ftr-405	1347	36	the	the	DET
ftr-405	1347	37	arrangement	arrangement	NOUN
ftr-405	1347	38	.	.	PUNCT
ftr-405	1348	1	the	the	DET
ftr-405	1348	2	court	court	NOUN
ftr-405	1348	3	compared	compare	VERB
ftr-405	1348	4	two	two	NUM
ftr-405	1348	5	families	family	NOUN
ftr-405	1348	6	with	with	ADP
ftr-405	1348	7	similar	similar	ADJ
ftr-405	1348	8	spousal	spousal	NOUN
ftr-405	1348	9	combined	combine	VERB
ftr-405	1348	10	earnings	earning	NOUN
ftr-405	1348	11	.	.	PUNCT
ftr-405	1349	1	both	both	DET
ftr-405	1349	2	families	family	NOUN
ftr-405	1349	3	may	may	AUX
ftr-405	1349	4	incur	incur	VERB
ftr-405	1349	5	duplicative	duplicative	ADJ
ftr-405	1349	6	living	living	NOUN
ftr-405	1349	7	expenses	expense	NOUN
ftr-405	1349	8	in	in	ADP
ftr-405	1349	9	order	order	NOUN
ftr-405	1349	10	to	to	PART
ftr-405	1349	11	produce	produce	VERB
ftr-405	1349	12	income	income	NOUN
ftr-405	1349	13	when	when	SCONJ
ftr-405	1349	14	one	one	NUM
ftr-405	1349	15	spouse	spouse	NOUN
ftr-405	1349	16	changes	change	VERB
ftr-405	1349	17	his	his	PRON
ftr-405	1349	18	or	or	CCONJ
ftr-405	1349	19	307	307	NUM
ftr-405	1349	20	horizontal	horizontal	ADJ
ftr-405	1349	21	and	and	CCONJ
ftr-405	1349	22	vertical	vertical	ADJ
ftr-405	1349	23	equity	equity	NOUN
ftr-405	1349	24	in	in	ADP
ftr-405	1349	25	taxation	taxation	NOUN
ftr-405	1349	26	[	[	X
ftr-405	1349	27	vol.7:5	vol.7:5	PROPN
ftr-405	1349	28	344	344	NUM
ftr-405	1349	29	.	.	PUNCT
ftr-405	1350	1	estg	estg	PROPN
ftr-405	1350	2	§	§	PROPN
ftr-405	1350	3	9	9	NUM
ftr-405	1350	4	,	,	PUNCT
ftr-405	1350	5	¶	¶	NOUN
ftr-405	1350	6	1	1	NUM
ftr-405	1350	7	,	,	PUNCT
ftr-405	1350	8	nr	nr	PROPN
ftr-405	1350	9	.	.	PROPN
ftr-405	1350	10	5	5	NUM
ftr-405	1350	11	.	.	X
ftr-405	1350	12	345	345	NUM
ftr-405	1350	13	.	.	PUNCT
ftr-405	1351	1	basic	basic	ADJ
ftr-405	1351	2	law	law	NOUN
ftr-405	1351	3	art	art	NOUN
ftr-405	1351	4	3	3	NUM
ftr-405	1351	5	.	.	NOUN
ftr-405	1351	6	346	346	NUM
ftr-405	1351	7	.	.	PUNCT
ftr-405	1351	8	bverge	bverge	VERB
ftr-405	1351	9	107	107	NUM
ftr-405	1351	10	,	,	PUNCT
ftr-405	1351	11	27	27	NUM
ftr-405	1351	12	at	at	ADP
ftr-405	1351	13	52	52	NUM
ftr-405	1351	14	-	-	SYM
ftr-405	1351	15	3	3	NUM
ftr-405	1351	16	.	.	NOUN
ftr-405	1351	17	347	347	NUM
ftr-405	1351	18	.	.	PUNCT
ftr-405	1352	1	estg	estg	PROPN
ftr-405	1352	2	§	§	PROPN
ftr-405	1352	3	9	9	NUM
ftr-405	1352	4	,	,	PUNCT
ftr-405	1352	5	¶	¶	NOUN
ftr-405	1352	6	1	1	NUM
ftr-405	1352	7	nr.4	nr.4	PROPN
ftr-405	1352	8	.	.	PUNCT
ftr-405	1353	1	348	348	NUM
ftr-405	1353	2	.	.	PUNCT
ftr-405	1353	3	basic	basic	ADJ
ftr-405	1353	4	law	law	NOUN
ftr-405	1353	5	art	art	NOUN
ftr-405	1353	6	.	.	PUNCT
ftr-405	1354	1	6	6	NUM
ftr-405	1354	2	,	,	PUNCT
ftr-405	1354	3	¶	¶	X
ftr-405	1354	4	1	1	NUM
ftr-405	1354	5	provides	provide	VERB
ftr-405	1354	6	:	:	PUNCT
ftr-405	1354	7	“	"	PUNCT
ftr-405	1354	8	[	[	X
ftr-405	1354	9	m]arriage	m]arriage	NOUN
ftr-405	1354	10	and	and	CCONJ
ftr-405	1354	11	family	family	NOUN
ftr-405	1354	12	shall	shall	AUX
ftr-405	1354	13	be	be	AUX
ftr-405	1354	14	under	under	ADP
ftr-405	1354	15	the	the	DET
ftr-405	1354	16	special	special	ADJ
ftr-405	1354	17	protection	protection	NOUN
ftr-405	1354	18	of	of	ADP
ftr-405	1354	19	the	the	DET
ftr-405	1354	20	state	state	NOUN
ftr-405	1354	21	.	.	PUNCT
ftr-405	1354	22	”	"	PUNCT
ftr-405	1355	1	349	349	NUM
ftr-405	1355	2	.	.	PUNCT
ftr-405	1355	3	bverge	bverge	VERB
ftr-405	1355	4	107	107	NUM
ftr-405	1355	5	,	,	PUNCT
ftr-405	1355	6	27	27	NUM
ftr-405	1355	7	at	at	ADP
ftr-405	1355	8	53	53	NUM
ftr-405	1355	9	.	.	PUNCT
ftr-405	1355	10	350	350	NUM
ftr-405	1355	11	.	.	PUNCT
ftr-405	1356	1	bverge	bverge	NOUN
ftr-405	1356	2	6	6	NUM
ftr-405	1356	3	,	,	PUNCT
ftr-405	1356	4	55	55	NUM
ftr-405	1356	5	(	(	PUNCT
ftr-405	1356	6	jan	jan	PROPN
ftr-405	1356	7	.	.	PROPN
ftr-405	1356	8	17	17	NUM
ftr-405	1356	9	,	,	PUNCT
ftr-405	1356	10	1957	1957	NUM
ftr-405	1356	11	)	)	PUNCT
ftr-405	1357	1	,	,	PUNCT
ftr-405	1357	2	infra	infra	NOUN
ftr-405	1357	3	note	note	VERB
ftr-405	1357	4	419	419	NUM
ftr-405	1357	5	and	and	CCONJ
ftr-405	1357	6	accompanying	accompany	VERB
ftr-405	1357	7	text	text	NOUN
ftr-405	1357	8	(	(	PUNCT
ftr-405	1357	9	prohibiting	prohibit	VERB
ftr-405	1357	10	mandatory	mandatory	ADJ
ftr-405	1357	11	joint	joint	ADJ
ftr-405	1357	12	assessment	assessment	NOUN
ftr-405	1357	13	of	of	ADP
ftr-405	1357	14	married	married	ADJ
ftr-405	1357	15	individuals	individual	NOUN
ftr-405	1357	16	to	to	PART
ftr-405	1357	17	produce	produce	VERB
ftr-405	1357	18	a	a	DET
ftr-405	1357	19	marriage	marriage	NOUN
ftr-405	1357	20	penalty	penalty	NOUN
ftr-405	1357	21	from	from	ADP
ftr-405	1357	22	a	a	DET
ftr-405	1357	23	differential	differential	ADJ
ftr-405	1357	24	rate	rate	NOUN
ftr-405	1357	25	schedule	schedule	NOUN
ftr-405	1357	26	)	)	PUNCT
ftr-405	1357	27	.	.	PUNCT
ftr-405	1358	1	351	351	NUM
ftr-405	1358	2	.	.	PUNCT
ftr-405	1358	3	bverge	bverge	NOUN
ftr-405	1358	4	107	107	NUM
ftr-405	1358	5	,	,	PUNCT
ftr-405	1358	6	27	27	NUM
ftr-405	1358	7	at	at	ADP
ftr-405	1358	8	56	56	NUM
ftr-405	1358	9	.	.	PUNCT
ftr-405	1359	1	the	the	DET
ftr-405	1359	2	court	court	NOUN
ftr-405	1359	3	also	also	ADV
ftr-405	1359	4	reserved	reserve	VERB
ftr-405	1359	5	judgment	judgment	NOUN
ftr-405	1359	6	as	as	ADP
ftr-405	1359	7	to	to	ADP
ftr-405	1359	8	whether	whether	SCONJ
ftr-405	1359	9	or	or	CCONJ
ftr-405	1359	10	not	not	PART
ftr-405	1359	11	the	the	DET
ftr-405	1359	12	durational	durational	ADJ
ftr-405	1359	13	limit	limit	NOUN
ftr-405	1359	14	might	might	AUX
ftr-405	1359	15	violate	violate	VERB
ftr-405	1359	16	basic	basic	ADJ
ftr-405	1359	17	law	law	NOUN
ftr-405	1359	18	art	art	NOUN
ftr-405	1359	19	.	.	PUNCT
ftr-405	1360	1	12	12	NUM
ftr-405	1360	2	¶	¶	NUM
ftr-405	1360	3	1	1	NUM
ftr-405	1360	4	(	(	PUNCT
ftr-405	1360	5	protecting	protect	VERB
ftr-405	1360	6	the	the	DET
ftr-405	1360	7	individual	individual	NOUN
ftr-405	1360	8	’s	’s	PART
ftr-405	1360	9	right	right	NOUN
ftr-405	1360	10	to	to	PART
ftr-405	1360	11	choose	choose	VERB
ftr-405	1360	12	a	a	DET
ftr-405	1360	13	profession	profession	NOUN
ftr-405	1360	14	freely	freely	ADV
ftr-405	1360	15	)	)	PUNCT
ftr-405	1360	16	and	and	CCONJ
ftr-405	1360	17	basic	basic	ADJ
ftr-405	1360	18	law	law	NOUN
ftr-405	1360	19	art	art	NOUN
ftr-405	1360	20	.	.	PUNCT
ftr-405	1361	1	3	3	NUM
ftr-405	1361	2	¶	¶	NUM
ftr-405	1361	3	2	2	NUM
ftr-405	1361	4	(	(	PUNCT
ftr-405	1361	5	guaranteeing	guarantee	VERB
ftr-405	1361	6	equal	equal	ADJ
ftr-405	1361	7	rights	right	NOUN
ftr-405	1361	8	without	without	ADP
ftr-405	1361	9	regard	regard	NOUN
ftr-405	1361	10	to	to	ADP
ftr-405	1361	11	sex	sex	NOUN
ftr-405	1361	12	)	)	PUNCT
ftr-405	1361	13	.	.	PUNCT
ftr-405	1362	1	her	her	PRON
ftr-405	1362	2	place	place	NOUN
ftr-405	1362	3	of	of	ADP
ftr-405	1362	4	employment	employment	NOUN
ftr-405	1362	5	.	.	PUNCT
ftr-405	1363	1	initially	initially	ADV
ftr-405	1363	2	,	,	PUNCT
ftr-405	1363	3	the	the	DET
ftr-405	1363	4	tax	tax	NOUN
ftr-405	1363	5	law	law	NOUN
ftr-405	1363	6	acknowledges	acknowledge	VERB
ftr-405	1363	7	that	that	SCONJ
ftr-405	1363	8	the	the	DET
ftr-405	1363	9	dual	dual	ADJ
ftr-405	1363	10	expense	expense	NOUN
ftr-405	1363	11	is	be	AUX
ftr-405	1363	12	a	a	DET
ftr-405	1363	13	cost	cost	NOUN
ftr-405	1363	14	of	of	ADP
ftr-405	1363	15	producing	produce	VERB
ftr-405	1363	16	income	income	NOUN
ftr-405	1363	17	and	and	CCONJ
ftr-405	1363	18	allows	allow	VERB
ftr-405	1363	19	a	a	DET
ftr-405	1363	20	deduction	deduction	NOUN
ftr-405	1363	21	.	.	PUNCT
ftr-405	1364	1	the	the	DET
ftr-405	1364	2	single344	single344	PROPN
ftr-405	1364	3	earner	earner	NOUN
ftr-405	1364	4	family	family	NOUN
ftr-405	1364	5	may	may	AUX
ftr-405	1364	6	eliminate	eliminate	VERB
ftr-405	1364	7	the	the	DET
ftr-405	1364	8	duplication	duplication	NOUN
ftr-405	1364	9	because	because	SCONJ
ftr-405	1364	10	the	the	DET
ftr-405	1364	11	family	family	NOUN
ftr-405	1364	12	may	may	AUX
ftr-405	1364	13	relocate	relocate	VERB
ftr-405	1364	14	to	to	ADP
ftr-405	1364	15	the	the	DET
ftr-405	1364	16	new	new	ADJ
ftr-405	1364	17	place	place	NOUN
ftr-405	1364	18	of	of	ADP
ftr-405	1364	19	employment	employment	NOUN
ftr-405	1364	20	.	.	PUNCT
ftr-405	1365	1	if	if	SCONJ
ftr-405	1365	2	the	the	DET
ftr-405	1365	3	family	family	NOUN
ftr-405	1365	4	chooses	choose	VERB
ftr-405	1365	5	to	to	PART
ftr-405	1365	6	continue	continue	VERB
ftr-405	1365	7	to	to	PART
ftr-405	1365	8	maintain	maintain	VERB
ftr-405	1365	9	dual	dual	ADJ
ftr-405	1365	10	residences	residence	NOUN
ftr-405	1365	11	,	,	PUNCT
ftr-405	1365	12	the	the	DET
ftr-405	1365	13	dual	dual	ADJ
ftr-405	1365	14	residence	residence	NOUN
ftr-405	1365	15	expenditure	expenditure	NOUN
ftr-405	1365	16	is	be	AUX
ftr-405	1365	17	clearly	clearly	ADV
ftr-405	1365	18	discretionary	discretionary	ADJ
ftr-405	1365	19	.	.	PUNCT
ftr-405	1366	1	on	on	ADP
ftr-405	1366	2	the	the	DET
ftr-405	1366	3	other	other	ADJ
ftr-405	1366	4	hand	hand	NOUN
ftr-405	1366	5	,	,	PUNCT
ftr-405	1366	6	maintenance	maintenance	NOUN
ftr-405	1366	7	of	of	ADP
ftr-405	1366	8	dual	dual	ADJ
ftr-405	1366	9	residences	residence	NOUN
ftr-405	1366	10	is	be	AUX
ftr-405	1366	11	mandatory	mandatory	ADJ
ftr-405	1366	12	for	for	ADP
ftr-405	1366	13	the	the	DET
ftr-405	1366	14	dual	dual	ADJ
ftr-405	1366	15	earner	earner	NOUN
ftr-405	1366	16	family	family	NOUN
ftr-405	1366	17	so	so	ADV
ftr-405	1366	18	long	long	ADV
ftr-405	1366	19	as	as	SCONJ
ftr-405	1366	20	the	the	DET
ftr-405	1366	21	spouses	spouse	NOUN
ftr-405	1366	22	’	’	PART
ftr-405	1366	23	respective	respective	ADJ
ftr-405	1366	24	places	place	NOUN
ftr-405	1366	25	of	of	ADP
ftr-405	1366	26	employment	employment	NOUN
ftr-405	1366	27	differ	differ	VERB
ftr-405	1366	28	from	from	ADP
ftr-405	1366	29	one	one	NUM
ftr-405	1366	30	another	another	DET
ftr-405	1366	31	.	.	PUNCT
ftr-405	1367	1	accordingly	accordingly	ADV
ftr-405	1367	2	,	,	PUNCT
ftr-405	1367	3	a	a	DET
ftr-405	1367	4	two	two	NUM
ftr-405	1367	5	-	-	PUNCT
ftr-405	1367	6	year	year	NOUN
ftr-405	1367	7	durational	durational	ADJ
ftr-405	1367	8	limit	limit	NOUN
ftr-405	1367	9	to	to	ADP
ftr-405	1367	10	the	the	DET
ftr-405	1367	11	deduction	deduction	NOUN
ftr-405	1367	12	was	be	AUX
ftr-405	1367	13	not	not	PART
ftr-405	1367	14	rational	rational	ADJ
ftr-405	1367	15	,	,	PUNCT
ftr-405	1367	16	as	as	SCONJ
ftr-405	1367	17	it	it	PRON
ftr-405	1367	18	limited	limit	VERB
ftr-405	1367	19	a	a	DET
ftr-405	1367	20	deduction	deduction	NOUN
ftr-405	1367	21	for	for	ADP
ftr-405	1367	22	non	non	ADJ
ftr-405	1367	23	-	-	ADJ
ftr-405	1367	24	discretionary	discretionary	ADJ
ftr-405	1367	25	expenditures	expenditure	NOUN
ftr-405	1367	26	necessary	necessary	ADJ
ftr-405	1367	27	to	to	ADP
ftr-405	1367	28	the	the	DET
ftr-405	1367	29	continued	continue	VERB
ftr-405	1367	30	production	production	NOUN
ftr-405	1367	31	of	of	ADP
ftr-405	1367	32	income	income	NOUN
ftr-405	1367	33	.	.	PUNCT
ftr-405	1368	1	by	by	ADP
ftr-405	1368	2	treating	treat	VERB
ftr-405	1368	3	discretionary	discretionary	ADJ
ftr-405	1368	4	and	and	CCONJ
ftr-405	1368	5	non	non	ADJ
ftr-405	1368	6	-	-	ADJ
ftr-405	1368	7	discretionary	discretionary	ADJ
ftr-405	1368	8	expenditures	expenditure	NOUN
ftr-405	1368	9	the	the	DET
ftr-405	1368	10	same	same	ADJ
ftr-405	1368	11	,	,	PUNCT
ftr-405	1368	12	the	the	DET
ftr-405	1368	13	tax	tax	NOUN
ftr-405	1368	14	law	law	NOUN
ftr-405	1368	15	failed	fail	VERB
ftr-405	1368	16	to	to	PART
ftr-405	1368	17	distinguish	distinguish	VERB
ftr-405	1368	18	between	between	ADP
ftr-405	1368	19	dissimilarly	dissimilarly	ADV
ftr-405	1368	20	situated	situate	VERB
ftr-405	1368	21	taxpayers	taxpayer	NOUN
ftr-405	1368	22	and	and	CCONJ
ftr-405	1368	23	violated	violate	VERB
ftr-405	1368	24	the	the	DET
ftr-405	1368	25	basic	basic	ADJ
ftr-405	1368	26	law	law	NOUN
ftr-405	1368	27	’s	’s	PART
ftr-405	1368	28	equality	equality	NOUN
ftr-405	1368	29	principle	principle	NOUN
ftr-405	1368	30	.	.	PUNCT
ftr-405	1369	1	so	so	ADV
ftr-405	1369	2	while	while	SCONJ
ftr-405	1369	3	the345	the345	PROPN
ftr-405	1369	4	statute	statute	NOUN
ftr-405	1369	5	purported	purport	VERB
ftr-405	1369	6	to	to	PART
ftr-405	1369	7	treat	treat	VERB
ftr-405	1369	8	the	the	DET
ftr-405	1369	9	families	family	NOUN
ftr-405	1369	10	identically	identically	ADV
ftr-405	1369	11	,	,	PUNCT
ftr-405	1369	12	it	it	PRON
ftr-405	1369	13	failed	fail	VERB
ftr-405	1369	14	to	to	PART
ftr-405	1369	15	account	account	VERB
ftr-405	1369	16	for	for	ADP
ftr-405	1369	17	a	a	DET
ftr-405	1369	18	material	material	NOUN
ftr-405	1369	19	and	and	CCONJ
ftr-405	1369	20	non	non	ADJ
ftr-405	1369	21	-	-	ADJ
ftr-405	1369	22	discretionary	discretionary	ADJ
ftr-405	1369	23	expenditure	expenditure	NOUN
ftr-405	1369	24	.	.	PUNCT
ftr-405	1370	1	with	with	ADP
ftr-405	1370	2	respect	respect	NOUN
ftr-405	1370	3	to	to	ADP
ftr-405	1370	4	other	other	ADJ
ftr-405	1370	5	non-346	non-346	ADJ
ftr-405	1370	6	discretionary	discretionary	ADJ
ftr-405	1370	7	expenditures	expenditure	NOUN
ftr-405	1370	8	,	,	PUNCT
ftr-405	1370	9	the	the	DET
ftr-405	1370	10	tax	tax	NOUN
ftr-405	1370	11	law	law	NOUN
ftr-405	1370	12	permitted	permit	VERB
ftr-405	1370	13	deductions	deduction	NOUN
ftr-405	1370	14	to	to	ADP
ftr-405	1370	15	both	both	DET
ftr-405	1370	16	spouses	spouse	NOUN
ftr-405	1370	17	for	for	ADP
ftr-405	1370	18	other	other	ADJ
ftr-405	1370	19	duplicative	duplicative	ADJ
ftr-405	1370	20	career	career	NOUN
ftr-405	1370	21	expenditures	expenditure	NOUN
ftr-405	1370	22	,	,	PUNCT
ftr-405	1370	23	such	such	ADJ
ftr-405	1370	24	as	as	ADP
ftr-405	1370	25	commuting	commuting	NOUN
ftr-405	1370	26	expenses	expense	NOUN
ftr-405	1370	27	.	.	PUNCT
ftr-405	1371	1	347	347	NUM
ftr-405	1371	2	while	while	SCONJ
ftr-405	1371	3	the	the	DET
ftr-405	1371	4	equality	equality	NOUN
ftr-405	1371	5	principle	principle	NOUN
ftr-405	1371	6	may	may	AUX
ftr-405	1371	7	have	have	AUX
ftr-405	1371	8	sufficed	suffice	VERB
ftr-405	1371	9	to	to	PART
ftr-405	1371	10	enable	enable	VERB
ftr-405	1371	11	the	the	DET
ftr-405	1371	12	constitutional	constitutional	ADJ
ftr-405	1371	13	court	court	NOUN
ftr-405	1371	14	to	to	PART
ftr-405	1371	15	find	find	VERB
ftr-405	1371	16	the	the	DET
ftr-405	1371	17	durational	durational	ADJ
ftr-405	1371	18	limit	limit	NOUN
ftr-405	1371	19	for	for	ADP
ftr-405	1371	20	dual	dual	ADJ
ftr-405	1371	21	household	household	NOUN
ftr-405	1371	22	expenses	expense	NOUN
ftr-405	1371	23	unconstitutional	unconstitutional	ADJ
ftr-405	1371	24	in	in	ADP
ftr-405	1371	25	both	both	DET
ftr-405	1371	26	cases	case	NOUN
ftr-405	1371	27	,	,	PUNCT
ftr-405	1371	28	the	the	DET
ftr-405	1371	29	court	court	NOUN
ftr-405	1371	30	relied	rely	VERB
ftr-405	1371	31	heavily	heavily	ADV
ftr-405	1371	32	on	on	ADP
ftr-405	1371	33	the	the	DET
ftr-405	1371	34	family	family	NOUN
ftr-405	1371	35	and	and	CCONJ
ftr-405	1371	36	marriage	marriage	NOUN
ftr-405	1371	37	protection	protection	NOUN
ftr-405	1371	38	principle	principle	NOUN
ftr-405	1371	39	in	in	ADP
ftr-405	1371	40	rendering	render	VERB
ftr-405	1371	41	its	its	PRON
ftr-405	1371	42	decision	decision	NOUN
ftr-405	1371	43	in	in	ADP
ftr-405	1371	44	the	the	DET
ftr-405	1371	45	dual	dual	ADJ
ftr-405	1371	46	career	career	NOUN
ftr-405	1371	47	case	case	NOUN
ftr-405	1371	48	.	.	PUNCT
ftr-405	1372	1	insofar	insofar	ADV
ftr-405	1372	2	as	as	SCONJ
ftr-405	1372	3	the	the	DET
ftr-405	1372	4	durational	durational	ADJ
ftr-405	1372	5	limit	limit	NOUN
ftr-405	1372	6	assumed	assume	VERB
ftr-405	1372	7	that	that	SCONJ
ftr-405	1372	8	the	the	DET
ftr-405	1372	9	family	family	NOUN
ftr-405	1372	10	normally348	normally348	PROPN
ftr-405	1372	11	would	would	AUX
ftr-405	1372	12	move	move	VERB
ftr-405	1372	13	to	to	ADP
ftr-405	1372	14	the	the	DET
ftr-405	1372	15	work	work	NOUN
ftr-405	1372	16	location	location	NOUN
ftr-405	1372	17	of	of	ADP
ftr-405	1372	18	one	one	NUM
ftr-405	1372	19	spouse	spouse	NOUN
ftr-405	1372	20	,	,	PUNCT
ftr-405	1372	21	it	it	PRON
ftr-405	1372	22	denied	deny	VERB
ftr-405	1372	23	the	the	DET
ftr-405	1372	24	family	family	NOUN
ftr-405	1372	25	the	the	DET
ftr-405	1372	26	ability	ability	NOUN
ftr-405	1372	27	to	to	PART
ftr-405	1372	28	create	create	VERB
ftr-405	1372	29	its	its	PRON
ftr-405	1372	30	own	own	ADJ
ftr-405	1372	31	structure	structure	NOUN
ftr-405	1372	32	.	.	PUNCT
ftr-405	1373	1	ability	ability	NOUN
ftr-405	1373	2	to	to	PART
ftr-405	1373	3	relocate	relocate	VERB
ftr-405	1373	4	is	be	AUX
ftr-405	1373	5	a	a	DET
ftr-405	1373	6	function	function	NOUN
ftr-405	1373	7	of	of	ADP
ftr-405	1373	8	the	the	DET
ftr-405	1373	9	specific	specific	ADJ
ftr-405	1373	10	marital	marital	ADJ
ftr-405	1373	11	model	model	NOUN
ftr-405	1373	12	that	that	PRON
ftr-405	1373	13	includes	include	VERB
ftr-405	1373	14	only	only	ADV
ftr-405	1373	15	a	a	DET
ftr-405	1373	16	single	single	ADJ
ftr-405	1373	17	wage	wage	NOUN
ftr-405	1373	18	earner	earner	NOUN
ftr-405	1373	19	.	.	PUNCT
ftr-405	1374	1	four349	four349	PROPN
ftr-405	1374	2	decades	decade	NOUN
ftr-405	1374	3	earlier	early	ADV
ftr-405	1374	4	,	,	PUNCT
ftr-405	1374	5	the	the	DET
ftr-405	1374	6	court	court	NOUN
ftr-405	1374	7	rejected	reject	VERB
ftr-405	1374	8	such	such	DET
ftr-405	1374	9	a	a	DET
ftr-405	1374	10	model	model	NOUN
ftr-405	1374	11	as	as	ADP
ftr-405	1374	12	a	a	DET
ftr-405	1374	13	justification	justification	NOUN
ftr-405	1374	14	for	for	ADP
ftr-405	1374	15	tax	tax	NOUN
ftr-405	1374	16	rules	rule	NOUN
ftr-405	1374	17	.	.	PUNCT
ftr-405	1375	1	the	the	DET
ftr-405	1375	2	court	court	NOUN
ftr-405	1375	3	concluded	conclude	VERB
ftr-405	1375	4	that	that	SCONJ
ftr-405	1375	5	tax	tax	NOUN
ftr-405	1375	6	legislation	legislation	NOUN
ftr-405	1375	7	must	must	AUX
ftr-405	1375	8	respect	respect	VERB
ftr-405	1375	9	the	the	DET
ftr-405	1375	10	basic	basic	ADJ
ftr-405	1375	11	right350	right350	PROPN
ftr-405	1375	12	of	of	ADP
ftr-405	1375	13	families	family	NOUN
ftr-405	1375	14	to	to	PART
ftr-405	1375	15	select	select	VERB
ftr-405	1375	16	their	their	PRON
ftr-405	1375	17	own	own	ADJ
ftr-405	1375	18	structures	structure	NOUN
ftr-405	1375	19	and	and	CCONJ
ftr-405	1375	20	treat	treat	VERB
ftr-405	1375	21	all	all	DET
ftr-405	1375	22	the	the	DET
ftr-405	1375	23	structures	structure	NOUN
ftr-405	1375	24	the	the	DET
ftr-405	1375	25	same	same	ADJ
ftr-405	1375	26	based	base	VERB
ftr-405	1375	27	upon	upon	SCONJ
ftr-405	1375	28	ability	ability	NOUN
ftr-405	1375	29	to	to	PART
ftr-405	1375	30	pay	pay	VERB
ftr-405	1375	31	given	give	VERB
ftr-405	1375	32	the	the	DET
ftr-405	1375	33	freely	freely	ADV
ftr-405	1375	34	chosen	choose	VERB
ftr-405	1375	35	structure	structure	NOUN
ftr-405	1375	36	.	.	PUNCT
ftr-405	1376	1	351	351	NUM
ftr-405	1376	2	2006	2006	NUM
ftr-405	1376	3	]	]	PUNCT
ftr-405	1376	4	florida	florida	PROPN
ftr-405	1376	5	tax	tax	PROPN
ftr-405	1376	6	review	review	NOUN
ftr-405	1376	7	308	308	NUM
ftr-405	1376	8	352	352	NUM
ftr-405	1376	9	.	.	PUNCT
ftr-405	1377	1	supra	supra	PROPN
ftr-405	1377	2	note	note	PROPN
ftr-405	1377	3	334	334	NUM
ftr-405	1377	4	and	and	CCONJ
ftr-405	1377	5	accompanying	accompany	VERB
ftr-405	1377	6	text	text	NOUN
ftr-405	1377	7	.	.	PUNCT
ftr-405	1378	1	353	353	NUM
ftr-405	1378	2	.	.	PUNCT
ftr-405	1378	3	bverge	bverge	NOUN
ftr-405	1378	4	82	82	NUM
ftr-405	1378	5	,	,	PUNCT
ftr-405	1378	6	60	60	NUM
ftr-405	1378	7	(	(	PUNCT
ftr-405	1378	8	may	may	PROPN
ftr-405	1378	9	29	29	NUM
ftr-405	1378	10	,	,	PUNCT
ftr-405	1378	11	1990	1990	NUM
ftr-405	1378	12	,	,	PUNCT
ftr-405	1378	13	1st	1st	PROPN
ftr-405	1378	14	senat	senat	PROPN
ftr-405	1378	15	)	)	PUNCT
ftr-405	1378	16	and	and	CCONJ
ftr-405	1378	17	bverge	bverge	VERB
ftr-405	1378	18	87	87	NUM
ftr-405	1378	19	,	,	PUNCT
ftr-405	1378	20	153	153	NUM
ftr-405	1378	21	(	(	PUNCT
ftr-405	1378	22	sept	sept	PROPN
ftr-405	1378	23	.	.	PROPN
ftr-405	1378	24	25	25	NUM
ftr-405	1378	25	,	,	PUNCT
ftr-405	1378	26	1992	1992	NUM
ftr-405	1378	27	,	,	PUNCT
ftr-405	1378	28	2d	2d	NUM
ftr-405	1378	29	senat	senat	PROPN
ftr-405	1378	30	)	)	PUNCT
ftr-405	1378	31	.	.	PUNCT
ftr-405	1379	1	354	354	NUM
ftr-405	1379	2	.	.	X
ftr-405	1379	3	bverge	bverge	VERB
ftr-405	1379	4	87	87	NUM
ftr-405	1379	5	,	,	PUNCT
ftr-405	1379	6	153	153	NUM
ftr-405	1379	7	(	(	PUNCT
ftr-405	1379	8	sept	sept	PROPN
ftr-405	1379	9	.	.	PROPN
ftr-405	1379	10	25	25	NUM
ftr-405	1379	11	,	,	PUNCT
ftr-405	1379	12	1992	1992	NUM
ftr-405	1379	13	,	,	PUNCT
ftr-405	1379	14	2d	2d	NUM
ftr-405	1379	15	senat	senat	PROPN
ftr-405	1379	16	)	)	PUNCT
ftr-405	1379	17	.	.	PUNCT
ftr-405	1380	1	this	this	DET
ftr-405	1380	2	article	article	NOUN
ftr-405	1380	3	discusses	discuss	VERB
ftr-405	1380	4	this	this	DET
ftr-405	1380	5	decision	decision	NOUN
ftr-405	1380	6	in	in	ADP
ftr-405	1380	7	some	some	DET
ftr-405	1380	8	detail	detail	NOUN
ftr-405	1380	9	infra	infra	NOUN
ftr-405	1380	10	commencing	commence	VERB
ftr-405	1380	11	with	with	ADP
ftr-405	1380	12	the	the	DET
ftr-405	1380	13	text	text	NOUN
ftr-405	1380	14	accompany	accompany	NOUN
ftr-405	1380	15	note	note	VERB
ftr-405	1380	16	385	385	NUM
ftr-405	1380	17	.	.	NOUN
ftr-405	1380	18	355	355	NUM
ftr-405	1380	19	.	.	PUNCT
ftr-405	1381	1	irc	irc	PROPN
ftr-405	1381	2	§	§	PROPN
ftr-405	1381	3	262	262	NUM
ftr-405	1381	4	.	.	PUNCT
ftr-405	1382	1	on	on	ADP
ftr-405	1382	2	the	the	DET
ftr-405	1382	3	other	other	ADJ
ftr-405	1382	4	hand	hand	NOUN
ftr-405	1382	5	,	,	PUNCT
ftr-405	1382	6	congress	congress	PROPN
ftr-405	1382	7	exercised	exercise	VERB
ftr-405	1382	8	its	its	PRON
ftr-405	1382	9	“	"	PUNCT
ftr-405	1382	10	legislative	legislative	ADJ
ftr-405	1382	11	grace	grace	NOUN
ftr-405	1382	12	”	"	PUNCT
ftr-405	1382	13	and	and	CCONJ
ftr-405	1382	14	allowed	allow	VERB
ftr-405	1382	15	various	various	ADJ
ftr-405	1382	16	deductions	deduction	NOUN
ftr-405	1382	17	,	,	PUNCT
ftr-405	1382	18	including	include	VERB
ftr-405	1382	19	personal	personal	ADJ
ftr-405	1382	20	exemptions	exemption	NOUN
ftr-405	1382	21	and	and	CCONJ
ftr-405	1382	22	a	a	DET
ftr-405	1382	23	minimum	minimum	ADJ
ftr-405	1382	24	standard	standard	ADJ
ftr-405	1382	25	deduction	deduction	NOUN
ftr-405	1382	26	.	.	PUNCT
ftr-405	1383	1	irc	irc	PROPN
ftr-405	1383	2	§	§	PROPN
ftr-405	1383	3	63	63	NUM
ftr-405	1383	4	.	.	PUNCT
ftr-405	1383	5	356	356	NUM
ftr-405	1383	6	.	.	PUNCT
ftr-405	1384	1	the	the	DET
ftr-405	1384	2	longstanding	longstanding	ADJ
ftr-405	1384	3	premise	premise	ADJ
ftr-405	1384	4	underlying	underlie	VERB
ftr-405	1384	5	tax	tax	NOUN
ftr-405	1384	6	deductions	deduction	NOUN
ftr-405	1384	7	is	be	AUX
ftr-405	1384	8	:	:	PUNCT
ftr-405	1384	9	“	"	PUNCT
ftr-405	1384	10	[	[	X
ftr-405	1384	11	t]he	t]he	X
ftr-405	1384	12	power	power	NOUN
ftr-405	1384	13	to	to	PART
ftr-405	1384	14	tax	tax	NOUN
ftr-405	1384	15	income	income	NOUN
ftr-405	1384	16	.	.	PUNCT
ftr-405	1384	17	.	.	PUNCT
ftr-405	1385	1	.	.	PUNCT
ftr-405	1386	1	is	be	AUX
ftr-405	1386	2	plain	plain	ADJ
ftr-405	1386	3	and	and	CCONJ
ftr-405	1386	4	extends	extend	VERB
ftr-405	1386	5	to	to	ADP
ftr-405	1386	6	the	the	DET
ftr-405	1386	7	gross	gross	ADJ
ftr-405	1386	8	income	income	NOUN
ftr-405	1386	9	.	.	PUNCT
ftr-405	1387	1	whether	whether	SCONJ
ftr-405	1387	2	and	and	CCONJ
ftr-405	1387	3	to	to	ADP
ftr-405	1387	4	what	what	DET
ftr-405	1387	5	extent	extent	NOUN
ftr-405	1387	6	deductions	deduction	NOUN
ftr-405	1387	7	shall	shall	AUX
ftr-405	1387	8	be	be	AUX
ftr-405	1387	9	allowed	allow	VERB
ftr-405	1387	10	depends	depend	VERB
ftr-405	1387	11	upon	upon	SCONJ
ftr-405	1387	12	legislative	legislative	ADJ
ftr-405	1387	13	grace	grace	NOUN
ftr-405	1387	14	;	;	PUNCT
ftr-405	1387	15	and	and	CCONJ
ftr-405	1387	16	only	only	ADV
ftr-405	1387	17	as	as	SCONJ
ftr-405	1387	18	there	there	PRON
ftr-405	1387	19	is	be	VERB
ftr-405	1387	20	clear	clear	ADJ
ftr-405	1387	21	provision	provision	NOUN
ftr-405	1387	22	therefore	therefore	ADV
ftr-405	1387	23	can	can	AUX
ftr-405	1387	24	any	any	DET
ftr-405	1387	25	particular	particular	ADJ
ftr-405	1387	26	deduction	deduction	NOUN
ftr-405	1387	27	be	be	AUX
ftr-405	1387	28	allowed	allow	VERB
ftr-405	1387	29	.	.	PUNCT
ftr-405	1388	1	new	new	ADJ
ftr-405	1388	2	colonial	colonial	PROPN
ftr-405	1388	3	ice	ice	PROPN
ftr-405	1388	4	co.	co.	PROPN
ftr-405	1388	5	v.	v.	ADP
ftr-405	1388	6	helvering	helvering	PROPN
ftr-405	1388	7	,	,	PUNCT
ftr-405	1388	8	292	292	NUM
ftr-405	1388	9	u.s	u.s	PROPN
ftr-405	1388	10	.	.	PROPN
ftr-405	1388	11	435	435	NUM
ftr-405	1388	12	,	,	PUNCT
ftr-405	1388	13	440	440	NUM
ftr-405	1388	14	(	(	PUNCT
ftr-405	1388	15	u.s	u.s	PROPN
ftr-405	1388	16	.	.	PROPN
ftr-405	1388	17	1934	1934	NUM
ftr-405	1388	18	)	)	PUNCT
ftr-405	1388	19	.	.	PUNCT
ftr-405	1389	1	how	how	SCONJ
ftr-405	1389	2	far	far	ADJ
ftr-405	1389	3	taxpayers	taxpayer	NOUN
ftr-405	1389	4	will	will	AUX
ftr-405	1389	5	push	push	VERB
ftr-405	1389	6	the	the	DET
ftr-405	1389	7	limits	limit	NOUN
ftr-405	1389	8	of	of	ADP
ftr-405	1389	9	the	the	DET
ftr-405	1389	10	decision	decision	NOUN
ftr-405	1389	11	should	should	AUX
ftr-405	1389	12	prove	prove	VERB
ftr-405	1389	13	interesting	interesting	ADJ
ftr-405	1389	14	.	.	PUNCT
ftr-405	1390	1	the	the	DET
ftr-405	1390	2	court	court	NOUN
ftr-405	1390	3	’s	’s	PART
ftr-405	1390	4	language	language	NOUN
ftr-405	1390	5	on	on	ADP
ftr-405	1390	6	both	both	CCONJ
ftr-405	1390	7	the	the	DET
ftr-405	1390	8	mandatory	mandatory	ADJ
ftr-405	1390	9	-	-	PUNCT
ftr-405	1390	10	discretionary	discretionary	ADJ
ftr-405	1390	11	distinction	distinction	NOUN
ftr-405	1390	12	and	and	CCONJ
ftr-405	1390	13	on	on	ADP
ftr-405	1390	14	freedom	freedom	NOUN
ftr-405	1390	15	to	to	PART
ftr-405	1390	16	structure	structure	VERB
ftr-405	1390	17	the	the	DET
ftr-405	1390	18	family	family	NOUN
ftr-405	1390	19	was	be	AUX
ftr-405	1390	20	broad	broad	ADJ
ftr-405	1390	21	.	.	PUNCT
ftr-405	1391	1	taxpayers	taxpayer	NOUN
ftr-405	1391	2	seem	seem	VERB
ftr-405	1391	3	likely	likely	ADJ
ftr-405	1391	4	to	to	PART
ftr-405	1391	5	test	test	VERB
ftr-405	1391	6	the	the	DET
ftr-405	1391	7	mandatory	mandatory	ADJ
ftr-405	1391	8	expenditure	expenditure	NOUN
ftr-405	1391	9	analysis	analysis	NOUN
ftr-405	1391	10	by	by	ADP
ftr-405	1391	11	claiming	claim	VERB
ftr-405	1391	12	a	a	DET
ftr-405	1391	13	miscellany	miscellany	NOUN
ftr-405	1391	14	of	of	ADP
ftr-405	1391	15	essential	essential	ADJ
ftr-405	1391	16	payments	payment	NOUN
ftr-405	1391	17	as	as	ADP
ftr-405	1391	18	mandatory	mandatory	ADJ
ftr-405	1391	19	and	and	CCONJ
ftr-405	1391	20	deductible	deductible	ADJ
ftr-405	1391	21	.	.	PUNCT
ftr-405	1392	1	in	in	ADP
ftr-405	1392	2	the	the	DET
ftr-405	1392	3	united	united	PROPN
ftr-405	1392	4	states	states	PROPN
ftr-405	1392	5	,	,	PUNCT
ftr-405	1392	6	a	a	DET
ftr-405	1392	7	taxpayers	taxpayer	NOUN
ftr-405	1392	8	’	'	PUNCT
ftr-405	1392	9	organization	organization	NOUN
ftr-405	1392	10	would	would	AUX
ftr-405	1392	11	quickly	quickly	ADV
ftr-405	1392	12	emerge	emerge	VERB
ftr-405	1392	13	to	to	AUX
ftr-405	1392	14	finance	finance	VERB
ftr-405	1392	15	litigation	litigation	NOUN
ftr-405	1392	16	to	to	PART
ftr-405	1392	17	expand	expand	VERB
ftr-405	1392	18	the	the	DET
ftr-405	1392	19	scope	scope	NOUN
ftr-405	1392	20	of	of	ADP
ftr-405	1392	21	the	the	DET
ftr-405	1392	22	deductible	deductible	ADJ
ftr-405	1392	23	,	,	PUNCT
ftr-405	1392	24	mandatory	mandatory	ADJ
ftr-405	1392	25	expenditure	expenditure	NOUN
ftr-405	1392	26	concept	concept	NOUN
ftr-405	1392	27	.	.	PUNCT
ftr-405	1393	1	similarly	similarly	ADV
ftr-405	1393	2	,	,	PUNCT
ftr-405	1393	3	a	a	DET
ftr-405	1393	4	variety	variety	NOUN
ftr-405	1393	5	of	of	ADP
ftr-405	1393	6	family	family	NOUN
ftr-405	1393	7	structures	structure	NOUN
ftr-405	1393	8	would	would	AUX
ftr-405	1393	9	soon	soon	ADV
ftr-405	1393	10	claim	claim	VERB
ftr-405	1393	11	deductions	deduction	NOUN
ftr-405	1393	12	for	for	ADP
ftr-405	1393	13	duplicative	duplicative	ADJ
ftr-405	1393	14	living	living	NOUN
ftr-405	1393	15	expenses	expense	NOUN
ftr-405	1393	16	.	.	PUNCT
ftr-405	1394	1	claim	claim	NOUN
ftr-405	1394	2	of	of	ADP
ftr-405	1394	3	a	a	DET
ftr-405	1394	4	deduction	deduction	NOUN
ftr-405	1394	5	for	for	ADP
ftr-405	1394	6	the	the	DET
ftr-405	1394	7	continued	continue	VERB
ftr-405	1394	8	maintenance	maintenance	NOUN
ftr-405	1394	9	of	of	ADP
ftr-405	1394	10	separate	separate	ADJ
ftr-405	1394	11	residences	residence	NOUN
ftr-405	1394	12	for	for	ADP
ftr-405	1394	13	couples	couple	NOUN
ftr-405	1394	14	who	who	PRON
ftr-405	1394	15	are	be	AUX
ftr-405	1394	16	working	work	VERB
ftr-405	1394	17	in	in	ADP
ftr-405	1394	18	different	different	ADJ
ftr-405	1394	19	locations	location	NOUN
ftr-405	1394	20	at	at	ADP
ftr-405	1394	21	the	the	DET
ftr-405	1394	22	time	time	NOUN
ftr-405	1394	23	of	of	ADP
ftr-405	1394	24	marriage	marriage	NOUN
ftr-405	1394	25	seems	seem	VERB
ftr-405	1394	26	a	a	DET
ftr-405	1394	27	logical	logical	ADJ
ftr-405	1394	28	next	next	ADJ
ftr-405	1394	29	step	step	NOUN
ftr-405	1394	30	.	.	PUNCT
ftr-405	1395	1	nevertheless	nevertheless	ADV
ftr-405	1395	2	,	,	PUNCT
ftr-405	1395	3	the	the	DET
ftr-405	1395	4	dual	dual	ADJ
ftr-405	1395	5	household	household	NOUN
ftr-405	1395	6	case	case	NOUN
ftr-405	1395	7	broadened	broaden	VERB
ftr-405	1395	8	the	the	DET
ftr-405	1395	9	range	range	NOUN
ftr-405	1395	10	of	of	ADP
ftr-405	1395	11	expenditures	expenditure	NOUN
ftr-405	1395	12	that	that	PRON
ftr-405	1395	13	the	the	DET
ftr-405	1395	14	court	court	NOUN
ftr-405	1395	15	viewed	view	VERB
ftr-405	1395	16	as	as	ADP
ftr-405	1395	17	non	non	ADJ
ftr-405	1395	18	-	-	ADJ
ftr-405	1395	19	discretionary	discretionary	ADJ
ftr-405	1395	20	and	and	CCONJ
ftr-405	1395	21	,	,	PUNCT
ftr-405	1395	22	accordingly	accordingly	ADV
ftr-405	1395	23	,	,	PUNCT
ftr-405	1395	24	not	not	PART
ftr-405	1395	25	subject	subject	ADJ
ftr-405	1395	26	to	to	ADP
ftr-405	1395	27	the	the	DET
ftr-405	1395	28	income	income	NOUN
ftr-405	1395	29	tax	tax	NOUN
ftr-405	1395	30	.	.	PUNCT
ftr-405	1396	1	earlier	early	ADJ
ftr-405	1396	2	constitutional	constitutional	ADJ
ftr-405	1396	3	court	court	NOUN
ftr-405	1396	4	decisions352	decisions352	PROPN
ftr-405	1396	5	distinguished	distinguish	VERB
ftr-405	1396	6	mandatory	mandatory	ADJ
ftr-405	1396	7	or	or	CCONJ
ftr-405	1396	8	non	non	ADJ
ftr-405	1396	9	-	-	ADJ
ftr-405	1396	10	discretionary	discretionary	ADJ
ftr-405	1396	11	expenditures	expenditure	NOUN
ftr-405	1396	12	from	from	ADP
ftr-405	1396	13	discretionary	discretionary	ADJ
ftr-405	1396	14	expenditures	expenditure	NOUN
ftr-405	1396	15	that	that	PRON
ftr-405	1396	16	constitute	constitute	VERB
ftr-405	1396	17	disposable	disposable	ADJ
ftr-405	1396	18	income	income	NOUN
ftr-405	1396	19	.	.	PUNCT
ftr-405	1397	1	from	from	ADP
ftr-405	1397	2	an353	an353	PROPN
ftr-405	1397	3	american	american	PROPN
ftr-405	1397	4	perspective	perspective	PROPN
ftr-405	1397	5	,	,	PUNCT
ftr-405	1397	6	those	those	DET
ftr-405	1397	7	decisions	decision	NOUN
ftr-405	1397	8	reached	reach	VERB
ftr-405	1397	9	the	the	DET
ftr-405	1397	10	remarkable	remarkable	ADJ
ftr-405	1397	11	conclusion	conclusion	NOUN
ftr-405	1397	12	that	that	SCONJ
ftr-405	1397	13	,	,	PUNCT
ftr-405	1397	14	while	while	SCONJ
ftr-405	1397	15	the	the	DET
ftr-405	1397	16	income	income	NOUN
ftr-405	1397	17	tax	tax	NOUN
ftr-405	1397	18	laws	law	NOUN
ftr-405	1397	19	may	may	AUX
ftr-405	1397	20	burden	burden	VERB
ftr-405	1397	21	disposable	disposable	ADJ
ftr-405	1397	22	income	income	NOUN
ftr-405	1397	23	freely	freely	ADV
ftr-405	1397	24	,	,	PUNCT
ftr-405	1397	25	income	income	NOUN
ftr-405	1397	26	that	that	SCONJ
ftr-405	1397	27	a	a	DET
ftr-405	1397	28	taxpayer	taxpayer	NOUN
ftr-405	1397	29	must	must	AUX
ftr-405	1397	30	devote	devote	VERB
ftr-405	1397	31	to	to	ADP
ftr-405	1397	32	meeting	meet	VERB
ftr-405	1397	33	the	the	DET
ftr-405	1397	34	basic	basic	ADJ
ftr-405	1397	35	needs	need	NOUN
ftr-405	1397	36	of	of	ADP
ftr-405	1397	37	the	the	DET
ftr-405	1397	38	taxpayer	taxpayer	NOUN
ftr-405	1397	39	and	and	CCONJ
ftr-405	1397	40	the	the	DET
ftr-405	1397	41	taxpayer	taxpayer	NOUN
ftr-405	1397	42	’s	’s	PART
ftr-405	1397	43	family	family	NOUN
ftr-405	1397	44	is	be	AUX
ftr-405	1397	45	exempt	exempt	ADJ
ftr-405	1397	46	from	from	ADP
ftr-405	1397	47	taxation	taxation	NOUN
ftr-405	1397	48	.	.	PUNCT
ftr-405	1398	1	the	the	DET
ftr-405	1398	2	leading	lead	VERB
ftr-405	1398	3	case	case	NOUN
ftr-405	1398	4	from	from	ADP
ftr-405	1398	5	a	a	DET
ftr-405	1398	6	decade	decade	NOUN
ftr-405	1398	7	earlier	early	ADV
ftr-405	1398	8	than	than	SCONJ
ftr-405	1398	9	the	the	DET
ftr-405	1398	10	dual	dual	ADJ
ftr-405	1398	11	household	household	NOUN
ftr-405	1398	12	expense	expense	NOUN
ftr-405	1398	13	case	case	NOUN
ftr-405	1398	14	required	require	VERB
ftr-405	1398	15	that	that	SCONJ
ftr-405	1398	16	the	the	DET
ftr-405	1398	17	legislature	legislature	NOUN
ftr-405	1398	18	exempt	exempt	VERB
ftr-405	1398	19	a	a	DET
ftr-405	1398	20	subsistence	subsistence	NOUN
ftr-405	1398	21	minimum	minimum	NOUN
ftr-405	1398	22	for	for	ADP
ftr-405	1398	23	each	each	DET
ftr-405	1398	24	individual	individual	NOUN
ftr-405	1398	25	and	and	CCONJ
ftr-405	1398	26	family	family	NOUN
ftr-405	1398	27	from	from	ADP
ftr-405	1398	28	income	income	NOUN
ftr-405	1398	29	taxation	taxation	NOUN
ftr-405	1398	30	.	.	PUNCT
ftr-405	1399	1	in	in	ADP
ftr-405	1399	2	the	the	DET
ftr-405	1399	3	united	united	PROPN
ftr-405	1399	4	states	states	PROPN
ftr-405	1399	5	,	,	PUNCT
ftr-405	1399	6	by	by	ADP
ftr-405	1399	7	contrast	contrast	NOUN
ftr-405	1399	8	,	,	PUNCT
ftr-405	1399	9	the	the	DET
ftr-405	1399	10	general	general	ADJ
ftr-405	1399	11	rule	rule	NOUN
ftr-405	1399	12	is354	is354	PROPN
ftr-405	1399	13	that	that	SCONJ
ftr-405	1399	14	personal	personal	ADJ
ftr-405	1399	15	,	,	PUNCT
ftr-405	1399	16	living	living	NOUN
ftr-405	1399	17	,	,	PUNCT
ftr-405	1399	18	or	or	CCONJ
ftr-405	1399	19	family	family	NOUN
ftr-405	1399	20	expenses	expense	NOUN
ftr-405	1399	21	are	be	AUX
ftr-405	1399	22	not	not	PART
ftr-405	1399	23	deductible	deductible	ADJ
ftr-405	1399	24	,	,	PUNCT
ftr-405	1399	25	whether	whether	SCONJ
ftr-405	1399	26	essential	essential	ADJ
ftr-405	1399	27	or	or	CCONJ
ftr-405	1399	28	not	not	PART
ftr-405	1399	29	.	.	PUNCT
ftr-405	1400	1	the	the	DET
ftr-405	1400	2	legislature	legislature	NOUN
ftr-405	1400	3	may	may	AUX
ftr-405	1400	4	choose	choose	VERB
ftr-405	1400	5	to	to	PART
ftr-405	1400	6	tax	tax	VERB
ftr-405	1400	7	gross	gross	ADJ
ftr-405	1400	8	income	income	NOUN
ftr-405	1400	9	and	and	CCONJ
ftr-405	1400	10	allows355	allows355	PROPN
ftr-405	1400	11	deductions	deduction	NOUN
ftr-405	1400	12	only	only	ADV
ftr-405	1400	13	as	as	ADP
ftr-405	1400	14	a	a	DET
ftr-405	1400	15	matter	matter	NOUN
ftr-405	1400	16	of	of	ADP
ftr-405	1400	17	its	its	PRON
ftr-405	1400	18	beneficence	beneficence	NOUN
ftr-405	1400	19	.	.	PUNCT
ftr-405	1401	1	356	356	NUM
ftr-405	1401	2	the	the	DET
ftr-405	1401	3	earlier	early	ADJ
ftr-405	1401	4	of	of	ADP
ftr-405	1401	5	the	the	DET
ftr-405	1401	6	decisions	decision	NOUN
ftr-405	1401	7	addresses	address	VERB
ftr-405	1401	8	the	the	DET
ftr-405	1401	9	question	question	NOUN
ftr-405	1401	10	as	as	ADP
ftr-405	1401	11	to	to	ADP
ftr-405	1401	12	whether	whether	SCONJ
ftr-405	1401	13	the	the	DET
ftr-405	1401	14	equality	equality	NOUN
ftr-405	1401	15	and	and	CCONJ
ftr-405	1401	16	family	family	NOUN
ftr-405	1401	17	protection	protection	NOUN
ftr-405	1401	18	principles	principle	NOUN
ftr-405	1401	19	of	of	ADP
ftr-405	1401	20	the	the	DET
ftr-405	1401	21	basic	basic	ADJ
ftr-405	1401	22	law	law	NOUN
ftr-405	1401	23	require	require	VERB
ftr-405	1401	24	that	that	SCONJ
ftr-405	1401	25	measurements	measurement	NOUN
ftr-405	1401	26	of	of	ADP
ftr-405	1401	27	income	income	NOUN
ftr-405	1401	28	for	for	ADP
ftr-405	1401	29	both	both	PRON
ftr-405	1401	30	income	income	NOUN
ftr-405	1401	31	tax	tax	NOUN
ftr-405	1401	32	and	and	CCONJ
ftr-405	1401	33	social	social	ADJ
ftr-405	1401	34	welfare	welfare	NOUN
ftr-405	1401	35	program	program	NOUN
ftr-405	1401	36	309	309	NUM
ftr-405	1401	37	horizontal	horizontal	ADJ
ftr-405	1401	38	and	and	CCONJ
ftr-405	1401	39	vertical	vertical	ADJ
ftr-405	1401	40	equity	equity	NOUN
ftr-405	1401	41	in	in	ADP
ftr-405	1401	42	taxation	taxation	NOUN
ftr-405	1402	1	[	[	X
ftr-405	1402	2	vol.7:5	vol.7:5	PROPN
ftr-405	1402	3	357	357	NUM
ftr-405	1402	4	.	.	PUNCT
ftr-405	1403	1	bverge	bverge	NOUN
ftr-405	1403	2	82	82	NUM
ftr-405	1403	3	,	,	PUNCT
ftr-405	1403	4	60	60	NUM
ftr-405	1403	5	(	(	PUNCT
ftr-405	1403	6	may	may	PROPN
ftr-405	1403	7	29	29	NUM
ftr-405	1403	8	,	,	PUNCT
ftr-405	1403	9	1990	1990	NUM
ftr-405	1403	10	,	,	PUNCT
ftr-405	1403	11	1st	1st	PROPN
ftr-405	1403	12	senat	senat	PROPN
ftr-405	1403	13	)	)	PUNCT
ftr-405	1403	14	.	.	PUNCT
ftr-405	1404	1	358	358	NUM
ftr-405	1404	2	.	.	PUNCT
ftr-405	1405	1	bverge	bverge	VERB
ftr-405	1405	2	82	82	NUM
ftr-405	1405	3	at	at	ADP
ftr-405	1405	4	102	102	NUM
ftr-405	1405	5	.	.	PUNCT
ftr-405	1406	1	359	359	NUM
ftr-405	1406	2	.	.	PUNCT
ftr-405	1407	1	the	the	DET
ftr-405	1407	2	constitutional	constitutional	ADJ
ftr-405	1407	3	court	court	NOUN
ftr-405	1407	4	addresses	address	VERB
ftr-405	1407	5	itself	itself	PRON
ftr-405	1407	6	directly	directly	ADV
ftr-405	1407	7	to	to	ADP
ftr-405	1407	8	the	the	DET
ftr-405	1407	9	exemption	exemption	NOUN
ftr-405	1407	10	for	for	ADP
ftr-405	1407	11	children	child	NOUN
ftr-405	1407	12	in	in	ADP
ftr-405	1407	13	bverge	bverge	NOUN
ftr-405	1407	14	82	82	NUM
ftr-405	1407	15	,	,	PUNCT
ftr-405	1407	16	198	198	NUM
ftr-405	1407	17	(	(	PUNCT
ftr-405	1407	18	jun	jun	PROPN
ftr-405	1407	19	.	.	PROPN
ftr-405	1407	20	12	12	NUM
ftr-405	1407	21	,	,	PUNCT
ftr-405	1407	22	1990	1990	NUM
ftr-405	1407	23	,	,	PUNCT
ftr-405	1407	24	1st	1st	PROPN
ftr-405	1407	25	senat	senat	PROPN
ftr-405	1407	26	)	)	PUNCT
ftr-405	1407	27	,	,	PUNCT
ftr-405	1407	28	discussed	discuss	VERB
ftr-405	1407	29	in	in	ADP
ftr-405	1407	30	text	text	NOUN
ftr-405	1407	31	commencing	commencing	NOUN
ftr-405	1407	32	with	with	ADP
ftr-405	1407	33	infra	infra	NOUN
ftr-405	1407	34	note	note	VERB
ftr-405	1407	35	380	380	NUM
ftr-405	1407	36	.	.	PUNCT
ftr-405	1408	1	360	360	NUM
ftr-405	1408	2	.	.	PUNCT
ftr-405	1409	1	i	i	PRON
ftr-405	1409	2	d.	d.	PROPN
ftr-405	1409	3	at	at	ADP
ftr-405	1409	4	63	63	NUM
ftr-405	1409	5	.	.	PUNCT
ftr-405	1409	6	361	361	NUM
ftr-405	1409	7	.	.	PUNCT
ftr-405	1410	1	the	the	DET
ftr-405	1410	2	german	german	ADJ
ftr-405	1410	3	income	income	NOUN
ftr-405	1410	4	tax	tax	NOUN
ftr-405	1410	5	separates	separate	VERB
ftr-405	1410	6	sources	source	NOUN
ftr-405	1410	7	of	of	ADP
ftr-405	1410	8	income	income	NOUN
ftr-405	1410	9	into	into	ADP
ftr-405	1410	10	seven	seven	NUM
ftr-405	1410	11	groups	group	NOUN
ftr-405	1410	12	and	and	CCONJ
ftr-405	1410	13	determines	determine	NOUN
ftr-405	1410	14	and	and	CCONJ
ftr-405	1410	15	combines	combine	VERB
ftr-405	1410	16	the	the	DET
ftr-405	1410	17	net	net	ADJ
ftr-405	1410	18	income	income	NOUN
ftr-405	1410	19	within	within	ADP
ftr-405	1410	20	each	each	DET
ftr-405	1410	21	source	source	NOUN
ftr-405	1410	22	group	group	NOUN
ftr-405	1410	23	to	to	PART
ftr-405	1410	24	form	form	VERB
ftr-405	1410	25	the	the	DET
ftr-405	1410	26	tax	tax	NOUN
ftr-405	1410	27	base	base	NOUN
ftr-405	1410	28	.	.	PUNCT
ftr-405	1411	1	estg	estg	PROPN
ftr-405	1411	2	§	§	PROPN
ftr-405	1411	3	2(1	2(1	NUM
ftr-405	1411	4	)	)	PUNCT
ftr-405	1411	5	.	.	PUNCT
ftr-405	1412	1	with	with	ADP
ftr-405	1412	2	specific	specific	ADJ
ftr-405	1412	3	limits	limit	NOUN
ftr-405	1412	4	based	base	VERB
ftr-405	1412	5	upon	upon	SCONJ
ftr-405	1412	6	the	the	DET
ftr-405	1412	7	taxpayer	taxpayer	NOUN
ftr-405	1412	8	’s	’s	PART
ftr-405	1412	9	aggregate	aggregate	ADJ
ftr-405	1412	10	income	income	NOUN
ftr-405	1412	11	,	,	PUNCT
ftr-405	1412	12	the	the	DET
ftr-405	1412	13	taxpayer	taxpayer	NOUN
ftr-405	1412	14	may	may	AUX
ftr-405	1412	15	deduct	deduct	VERB
ftr-405	1412	16	losses	loss	NOUN
ftr-405	1412	17	from	from	ADP
ftr-405	1412	18	one	one	NUM
ftr-405	1412	19	source	source	NOUN
ftr-405	1412	20	group	group	NOUN
ftr-405	1412	21	in	in	ADP
ftr-405	1412	22	whole	whole	NOUN
ftr-405	1412	23	or	or	CCONJ
ftr-405	1412	24	part	part	NOUN
ftr-405	1412	25	against	against	ADP
ftr-405	1412	26	income	income	NOUN
ftr-405	1412	27	from	from	ADP
ftr-405	1412	28	other	other	ADJ
ftr-405	1412	29	source	source	NOUN
ftr-405	1412	30	groups	group	NOUN
ftr-405	1412	31	and	and	CCONJ
ftr-405	1412	32	may	may	AUX
ftr-405	1412	33	deduct	deduct	VERB
ftr-405	1412	34	his	his	PRON
ftr-405	1412	35	or	or	CCONJ
ftr-405	1412	36	her	her	PRON
ftr-405	1412	37	spouse	spouse	NOUN
ftr-405	1412	38	’s	’s	PART
ftr-405	1412	39	losses	loss	NOUN
ftr-405	1412	40	from	from	ADP
ftr-405	1412	41	the	the	DET
ftr-405	1412	42	taxpayer	taxpayer	NOUN
ftr-405	1412	43	’s	’s	PART
ftr-405	1412	44	otherwise	otherwise	ADV
ftr-405	1412	45	positive	positive	ADJ
ftr-405	1412	46	income	income	NOUN
ftr-405	1412	47	in	in	ADP
ftr-405	1412	48	determining	determine	VERB
ftr-405	1412	49	income	income	NOUN
ftr-405	1412	50	subject	subject	ADJ
ftr-405	1412	51	to	to	ADP
ftr-405	1412	52	tax	tax	NOUN
ftr-405	1412	53	.	.	PUNCT
ftr-405	1413	1	estg	estg	PROPN
ftr-405	1413	2	§	§	PROPN
ftr-405	1413	3	2(3	2(3	PROPN
ftr-405	1413	4	)	)	PUNCT
ftr-405	1413	5	.	.	PUNCT
ftr-405	1414	1	362	362	NUM
ftr-405	1414	2	.	.	PUNCT
ftr-405	1415	1	bverge	bverge	NOUN
ftr-405	1415	2	82	82	NUM
ftr-405	1415	3	at	at	ADP
ftr-405	1415	4	65	65	NUM
ftr-405	1415	5	.	.	PUNCT
ftr-405	1416	1	purposes	purpose	NOUN
ftr-405	1416	2	be	be	VERB
ftr-405	1416	3	consistent	consistent	ADJ
ftr-405	1416	4	with	with	ADP
ftr-405	1416	5	one	one	NUM
ftr-405	1416	6	another	another	DET
ftr-405	1416	7	.	.	PUNCT
ftr-405	1417	1	the	the	DET
ftr-405	1417	2	constitutional	constitutional	ADJ
ftr-405	1417	3	court357	court357	PROPN
ftr-405	1417	4	acknowledged	acknowledge	VERB
ftr-405	1417	5	that	that	SCONJ
ftr-405	1417	6	the	the	DET
ftr-405	1417	7	underlying	underlie	VERB
ftr-405	1417	8	policies	policy	NOUN
ftr-405	1417	9	that	that	PRON
ftr-405	1417	10	set	set	VERB
ftr-405	1417	11	taxation	taxation	NOUN
ftr-405	1417	12	and	and	CCONJ
ftr-405	1417	13	welfare	welfare	NOUN
ftr-405	1417	14	structures	structure	NOUN
ftr-405	1417	15	may	may	AUX
ftr-405	1417	16	differ	differ	VERB
ftr-405	1417	17	from	from	ADP
ftr-405	1417	18	one	one	NUM
ftr-405	1417	19	another	another	DET
ftr-405	1417	20	and	and	CCONJ
ftr-405	1417	21	those	those	DET
ftr-405	1417	22	structures	structure	NOUN
ftr-405	1417	23	may	may	AUX
ftr-405	1417	24	apply	apply	VERB
ftr-405	1417	25	differing	differ	VERB
ftr-405	1417	26	income	income	NOUN
ftr-405	1417	27	measurements	measurement	NOUN
ftr-405	1417	28	in	in	ADP
ftr-405	1417	29	order	order	NOUN
ftr-405	1417	30	to	to	PART
ftr-405	1417	31	achieve	achieve	VERB
ftr-405	1417	32	the	the	DET
ftr-405	1417	33	policy	policy	NOUN
ftr-405	1417	34	goals	goal	NOUN
ftr-405	1417	35	of	of	ADP
ftr-405	1417	36	the	the	DET
ftr-405	1417	37	laws	law	NOUN
ftr-405	1417	38	.	.	PUNCT
ftr-405	1418	1	the	the	DET
ftr-405	1418	2	social	social	ADJ
ftr-405	1418	3	program	program	NOUN
ftr-405	1418	4	allowed	allow	VERB
ftr-405	1418	5	families	family	NOUN
ftr-405	1418	6	with	with	ADP
ftr-405	1418	7	children	child	NOUN
ftr-405	1418	8	a	a	DET
ftr-405	1418	9	direct	direct	ADJ
ftr-405	1418	10	payment358	payment358	PROPN
ftr-405	1418	11	per	per	ADP
ftr-405	1418	12	child	child	NOUN
ftr-405	1418	13	–	–	PUNCT
ftr-405	1418	14	a	a	DET
ftr-405	1418	15	child	child	NOUN
ftr-405	1418	16	supplement	supplement	NOUN
ftr-405	1418	17	.	.	PUNCT
ftr-405	1419	1	a	a	DET
ftr-405	1419	2	cash	cash	NOUN
ftr-405	1419	3	subsidy	subsidy	NOUN
ftr-405	1419	4	complemented	complement	VERB
ftr-405	1419	5	the	the	DET
ftr-405	1419	6	exemption	exemption	NOUN
ftr-405	1419	7	for	for	ADP
ftr-405	1419	8	children	child	NOUN
ftr-405	1419	9	in	in	ADP
ftr-405	1419	10	the	the	DET
ftr-405	1419	11	income	income	NOUN
ftr-405	1419	12	tax	tax	NOUN
ftr-405	1419	13	law	law	NOUN
ftr-405	1419	14	and	and	CCONJ
ftr-405	1419	15	provided	provide	VERB
ftr-405	1419	16	families	family	NOUN
ftr-405	1419	17	with	with	ADP
ftr-405	1419	18	additional	additional	ADJ
ftr-405	1419	19	resources	resource	NOUN
ftr-405	1419	20	.	.	PUNCT
ftr-405	1420	1	while	while	SCONJ
ftr-405	1420	2	all	all	DET
ftr-405	1420	3	families	family	NOUN
ftr-405	1420	4	with	with	ADP
ftr-405	1420	5	children	child	NOUN
ftr-405	1420	6	received	receive	VERB
ftr-405	1420	7	the	the	DET
ftr-405	1420	8	subsidy	subsidy	NOUN
ftr-405	1420	9	,	,	PUNCT
ftr-405	1420	10	families3	families3	PROPN
ftr-405	1420	11	5	5	NUM
ftr-405	1420	12	9	9	NUM
ftr-405	1420	13	with	with	ADP
ftr-405	1420	14	higher	high	ADJ
ftr-405	1420	15	incomes	income	NOUN
ftr-405	1420	16	received	receive	VERB
ftr-405	1420	17	only	only	ADV
ftr-405	1420	18	the	the	DET
ftr-405	1420	19	base	base	NOUN
ftr-405	1420	20	amount	amount	NOUN
ftr-405	1420	21	subsidy	subsidy	NOUN
ftr-405	1420	22	,	,	PUNCT
ftr-405	1420	23	while	while	SCONJ
ftr-405	1420	24	families	family	NOUN
ftr-405	1420	25	with	with	ADP
ftr-405	1420	26	lower	low	ADJ
ftr-405	1420	27	incomes	income	NOUN
ftr-405	1420	28	received	receive	VERB
ftr-405	1420	29	the	the	DET
ftr-405	1420	30	base	base	NOUN
ftr-405	1420	31	amount	amount	NOUN
ftr-405	1420	32	plus	plus	CCONJ
ftr-405	1420	33	an	an	DET
ftr-405	1420	34	additional	additional	ADJ
ftr-405	1420	35	subsidy.360	subsidy.360	NOUN
ftr-405	1420	36	the	the	DET
ftr-405	1420	37	statute	statute	NOUN
ftr-405	1420	38	that	that	PRON
ftr-405	1420	39	determined	determine	VERB
ftr-405	1420	40	the	the	DET
ftr-405	1420	41	amount	amount	NOUN
ftr-405	1420	42	of	of	ADP
ftr-405	1420	43	the	the	DET
ftr-405	1420	44	subsidy	subsidy	NOUN
ftr-405	1420	45	measured	measure	VERB
ftr-405	1420	46	income	income	NOUN
ftr-405	1420	47	differently	differently	ADV
ftr-405	1420	48	from	from	ADP
ftr-405	1420	49	the	the	DET
ftr-405	1420	50	income	income	NOUN
ftr-405	1420	51	tax	tax	NOUN
ftr-405	1420	52	law	law	NOUN
ftr-405	1420	53	.	.	PUNCT
ftr-405	1421	1	specifically	specifically	ADV
ftr-405	1421	2	,	,	PUNCT
ftr-405	1421	3	the	the	DET
ftr-405	1421	4	subsidy	subsidy	NOUN
ftr-405	1421	5	statute	statute	NOUN
ftr-405	1421	6	determined	determine	VERB
ftr-405	1421	7	the	the	DET
ftr-405	1421	8	individual	individual	NOUN
ftr-405	1421	9	’s	’s	PART
ftr-405	1421	10	subsidy	subsidy	NOUN
ftr-405	1421	11	amount	amount	NOUN
ftr-405	1421	12	by	by	ADP
ftr-405	1421	13	aggregating	aggregate	VERB
ftr-405	1421	14	his	his	PRON
ftr-405	1421	15	positive	positive	ADJ
ftr-405	1421	16	income	income	NOUN
ftr-405	1421	17	from	from	ADP
ftr-405	1421	18	the	the	DET
ftr-405	1421	19	various	various	ADJ
ftr-405	1421	20	income	income	NOUN
ftr-405	1421	21	groups	group	NOUN
ftr-405	1421	22	under	under	ADP
ftr-405	1421	23	the	the	DET
ftr-405	1421	24	income	income	NOUN
ftr-405	1421	25	tax	tax	NOUN
ftr-405	1421	26	law	law	NOUN
ftr-405	1421	27	but	but	CCONJ
ftr-405	1421	28	,	,	PUNCT
ftr-405	1421	29	unlike	unlike	ADP
ftr-405	1421	30	the	the	DET
ftr-405	1421	31	income	income	NOUN
ftr-405	1421	32	tax	tax	NOUN
ftr-405	1421	33	law	law	NOUN
ftr-405	1421	34	,	,	PUNCT
ftr-405	1421	35	permitted	permit	VERB
ftr-405	1421	36	neither	neither	CCONJ
ftr-405	1421	37	the	the	DET
ftr-405	1421	38	loss	loss	NOUN
ftr-405	1421	39	from	from	ADP
ftr-405	1421	40	one	one	NUM
ftr-405	1421	41	income	income	NOUN
ftr-405	1421	42	group	group	NOUN
ftr-405	1421	43	to	to	PART
ftr-405	1421	44	offset	offset	VERB
ftr-405	1421	45	the	the	DET
ftr-405	1421	46	income	income	NOUN
ftr-405	1421	47	from	from	ADP
ftr-405	1421	48	other	other	ADJ
ftr-405	1421	49	groups	group	NOUN
ftr-405	1421	50	nor	nor	CCONJ
ftr-405	1421	51	the	the	DET
ftr-405	1421	52	losses	loss	NOUN
ftr-405	1421	53	of	of	ADP
ftr-405	1421	54	the	the	DET
ftr-405	1421	55	individual	individual	NOUN
ftr-405	1421	56	’s	’s	PART
ftr-405	1421	57	spouse	spouse	NOUN
ftr-405	1421	58	to	to	PART
ftr-405	1421	59	offset	offset	VERB
ftr-405	1421	60	the	the	DET
ftr-405	1421	61	individual	individual	NOUN
ftr-405	1421	62	’s	’s	PART
ftr-405	1421	63	income.361	income.361	VERB
ftr-405	1421	64	the	the	DET
ftr-405	1421	65	individual	individual	NOUN
ftr-405	1421	66	challenging	challenge	VERB
ftr-405	1421	67	the	the	DET
ftr-405	1421	68	statute	statute	NOUN
ftr-405	1421	69	before	before	SCONJ
ftr-405	1421	70	the	the	DET
ftr-405	1421	71	constitutional	constitutional	ADJ
ftr-405	1421	72	court	court	NOUN
ftr-405	1421	73	suffered	suffer	VERB
ftr-405	1421	74	a	a	DET
ftr-405	1421	75	loss	loss	NOUN
ftr-405	1421	76	from	from	ADP
ftr-405	1421	77	his	his	PRON
ftr-405	1421	78	leasing	leasing	NOUN
ftr-405	1421	79	activities	activity	NOUN
ftr-405	1421	80	.	.	PUNCT
ftr-405	1422	1	while	while	SCONJ
ftr-405	1422	2	the	the	DET
ftr-405	1422	3	loss	loss	NOUN
ftr-405	1422	4	was	be	AUX
ftr-405	1422	5	deductible	deductible	ADJ
ftr-405	1422	6	across	across	ADP
ftr-405	1422	7	income	income	NOUN
ftr-405	1422	8	groups	group	NOUN
ftr-405	1422	9	for	for	ADP
ftr-405	1422	10	income	income	NOUN
ftr-405	1422	11	tax	tax	NOUN
ftr-405	1422	12	computations	computation	NOUN
ftr-405	1422	13	,	,	PUNCT
ftr-405	1422	14	it	it	PRON
ftr-405	1422	15	was	be	AUX
ftr-405	1422	16	not	not	PART
ftr-405	1422	17	deductible	deductible	ADJ
ftr-405	1422	18	in	in	ADP
ftr-405	1422	19	determining	determine	VERB
ftr-405	1422	20	his	his	PRON
ftr-405	1422	21	income	income	NOUN
ftr-405	1422	22	for	for	ADP
ftr-405	1422	23	purposes	purpose	NOUN
ftr-405	1422	24	of	of	ADP
ftr-405	1422	25	fixing	fix	VERB
ftr-405	1422	26	the	the	DET
ftr-405	1422	27	child	child	NOUN
ftr-405	1422	28	supplement	supplement	NOUN
ftr-405	1422	29	.	.	PUNCT
ftr-405	1423	1	accordingly	accordingly	ADV
ftr-405	1423	2	,	,	PUNCT
ftr-405	1423	3	he	he	PRON
ftr-405	1423	4	received	receive	VERB
ftr-405	1423	5	only	only	ADV
ftr-405	1423	6	the	the	DET
ftr-405	1423	7	base	base	NOUN
ftr-405	1423	8	amount	amount	NOUN
ftr-405	1423	9	of	of	ADP
ftr-405	1423	10	the	the	DET
ftr-405	1423	11	child362	child362	PROPN
ftr-405	1423	12	supplement	supplement	NOUN
ftr-405	1423	13	rather	rather	ADV
ftr-405	1423	14	than	than	ADP
ftr-405	1423	15	the	the	DET
ftr-405	1423	16	larger	large	ADJ
ftr-405	1423	17	supplement	supplement	NOUN
ftr-405	1423	18	he	he	PRON
ftr-405	1423	19	would	would	AUX
ftr-405	1423	20	have	have	AUX
ftr-405	1423	21	received	receive	VERB
ftr-405	1423	22	with	with	ADP
ftr-405	1423	23	the	the	DET
ftr-405	1423	24	diminished	diminished	ADJ
ftr-405	1423	25	income	income	NOUN
ftr-405	1423	26	.	.	PUNCT
ftr-405	1424	1	the	the	DET
ftr-405	1424	2	minister	minister	NOUN
ftr-405	1424	3	for	for	ADP
ftr-405	1424	4	youth	youth	NOUN
ftr-405	1424	5	,	,	PUNCT
ftr-405	1424	6	family	family	NOUN
ftr-405	1424	7	and	and	CCONJ
ftr-405	1424	8	health	health	NOUN
ftr-405	1424	9	argued	argue	VERB
ftr-405	1424	10	successfully	successfully	ADV
ftr-405	1424	11	that	that	SCONJ
ftr-405	1424	12	the	the	DET
ftr-405	1424	13	reduction	reduction	NOUN
ftr-405	1424	14	in	in	ADP
ftr-405	1424	15	the	the	DET
ftr-405	1424	16	child	child	NOUN
ftr-405	1424	17	supplement	supplement	NOUN
ftr-405	1424	18	should	should	AUX
ftr-405	1424	19	be	be	AUX
ftr-405	1424	20	a	a	DET
ftr-405	1424	21	function	function	NOUN
ftr-405	1424	22	of	of	ADP
ftr-405	1424	23	economic	economic	ADJ
ftr-405	1424	24	income	income	NOUN
ftr-405	1424	25	rather	rather	ADV
ftr-405	1424	26	than	than	ADP
ftr-405	1424	27	taxable	taxable	ADJ
ftr-405	1424	28	income	income	NOUN
ftr-405	1424	29	.	.	PUNCT
ftr-405	1425	1	taxable	taxable	ADJ
ftr-405	1425	2	income	income	NOUN
ftr-405	1425	3	,	,	PUNCT
ftr-405	1425	4	the	the	DET
ftr-405	1425	5	minster	minster	NOUN
ftr-405	1425	6	argued	argue	VERB
ftr-405	1425	7	,	,	PUNCT
ftr-405	1425	8	takes	take	VERB
ftr-405	1425	9	various	various	ADJ
ftr-405	1425	10	non	non	ADJ
ftr-405	1425	11	-	-	ADJ
ftr-405	1425	12	economic	economic	ADJ
ftr-405	1425	13	adjustments	adjustment	NOUN
ftr-405	1425	14	into	into	ADP
ftr-405	1425	15	account	account	NOUN
ftr-405	1425	16	that	that	SCONJ
ftr-405	1425	17	the	the	DET
ftr-405	1425	18	legislature	legislature	NOUN
ftr-405	1425	19	designed	design	VERB
ftr-405	1425	20	to	to	PART
ftr-405	1425	21	provide	provide	VERB
ftr-405	1425	22	tax	tax	NOUN
ftr-405	1425	23	subsidies	subsidy	NOUN
ftr-405	1425	24	for	for	ADP
ftr-405	1425	25	reasons	reason	NOUN
ftr-405	1425	26	that	that	PRON
ftr-405	1425	27	had	have	VERB
ftr-405	1425	28	functions	function	NOUN
ftr-405	1425	29	unrelated	unrelated	ADJ
ftr-405	1425	30	to	to	ADP
ftr-405	1425	31	ability	ability	NOUN
ftr-405	1425	32	to	to	PART
ftr-405	1425	33	pay	pay	VERB
ftr-405	1425	34	.	.	PUNCT
ftr-405	1426	1	hence	hence	ADV
ftr-405	1426	2	the	the	DET
ftr-405	1426	3	child	child	NOUN
ftr-405	1426	4	supplement	supplement	NOUN
ftr-405	1426	5	rules	rule	NOUN
ftr-405	1426	6	for	for	ADP
ftr-405	1426	7	computing	compute	VERB
ftr-405	1426	8	income	income	NOUN
ftr-405	1426	9	approximate	approximate	ADJ
ftr-405	1426	10	better	well	ADJ
ftr-405	1426	11	true	true	ADJ
ftr-405	1426	12	economic	economic	ADJ
ftr-405	1426	13	income	income	NOUN
ftr-405	1426	14	and	and	CCONJ
ftr-405	1426	15	provide	provide	VERB
ftr-405	1426	16	a	a	DET
ftr-405	1426	17	better	well	ADJ
ftr-405	1426	18	2006	2006	NUM
ftr-405	1426	19	]	]	PUNCT
ftr-405	1426	20	florida	florida	PROPN
ftr-405	1426	21	tax	tax	PROPN
ftr-405	1426	22	review	review	NOUN
ftr-405	1426	23	310	310	NUM
ftr-405	1426	24	363	363	NUM
ftr-405	1426	25	.	.	PUNCT
ftr-405	1427	1	i	i	PRON
ftr-405	1427	2	d.	d.	PROPN
ftr-405	1427	3	at	at	ADP
ftr-405	1427	4	72	72	NUM
ftr-405	1427	5	-	-	SYM
ftr-405	1427	6	3	3	NUM
ftr-405	1427	7	.	.	NOUN
ftr-405	1427	8	364	364	NUM
ftr-405	1427	9	.	.	PUNCT
ftr-405	1427	10	basic	basic	ADJ
ftr-405	1427	11	law	law	NOUN
ftr-405	1427	12	art	art	NOUN
ftr-405	1427	13	3	3	NUM
ftr-405	1427	14	¶	¶	NUM
ftr-405	1427	15	1	1	NUM
ftr-405	1427	16	.	.	PUNCT
ftr-405	1427	17	365	365	NUM
ftr-405	1427	18	.	.	PUNCT
ftr-405	1427	19	basic	basic	ADJ
ftr-405	1427	20	law	law	NOUN
ftr-405	1427	21	art	art	NOUN
ftr-405	1427	22	.	.	PUNCT
ftr-405	1428	1	6	6	NUM
ftr-405	1428	2	¶	¶	NUM
ftr-405	1428	3	1	1	NUM
ftr-405	1428	4	.	.	PUNCT
ftr-405	1428	5	366	366	NUM
ftr-405	1428	6	.	.	PUNCT
ftr-405	1428	7	basic	basic	ADJ
ftr-405	1428	8	law	law	NOUN
ftr-405	1428	9	art	art	NOUN
ftr-405	1428	10	.	.	PUNCT
ftr-405	1429	1	20	20	NUM
ftr-405	1429	2	¶	¶	NUM
ftr-405	1429	3	1	1	NUM
ftr-405	1429	4	.	.	PUNCT
ftr-405	1429	5	367	367	NUM
ftr-405	1429	6	.	.	PUNCT
ftr-405	1430	1	bverge	bverge	VERB
ftr-405	1430	2	82	82	NUM
ftr-405	1430	3	at	at	ADP
ftr-405	1430	4	99	99	NUM
ftr-405	1430	5	.	.	PUNCT
ftr-405	1430	6	368	368	NUM
ftr-405	1430	7	.	.	PUNCT
ftr-405	1431	1	i	i	PRON
ftr-405	1431	2	d.	d.	PROPN
ftr-405	1431	3	369	369	NUM
ftr-405	1431	4	.	.	PUNCT
ftr-405	1432	1	i	i	PRON
ftr-405	1432	2	d.	d.	PROPN
ftr-405	1432	3	at	at	ADP
ftr-405	1432	4	100	100	NUM
ftr-405	1432	5	-	-	SYM
ftr-405	1432	6	1	1	NUM
ftr-405	1432	7	.	.	NOUN
ftr-405	1432	8	370	370	NUM
ftr-405	1432	9	.	.	PUNCT
ftr-405	1433	1	i	i	PRON
ftr-405	1433	2	d.	d.	PROPN
ftr-405	1433	3	at	at	ADP
ftr-405	1433	4	101	101	NUM
ftr-405	1433	5	.	.	PUNCT
ftr-405	1433	6	371	371	NUM
ftr-405	1433	7	.	.	PUNCT
ftr-405	1434	1	i	i	PRON
ftr-405	1434	2	d.	d.	PROPN
ftr-405	1434	3	at	at	ADP
ftr-405	1434	4	79	79	NUM
ftr-405	1434	5	-	-	SYM
ftr-405	1434	6	80	80	NUM
ftr-405	1434	7	372	372	NUM
ftr-405	1434	8	.	.	PUNCT
ftr-405	1435	1	i	i	PRON
ftr-405	1435	2	d.	d.	PROPN
ftr-405	1435	3	at	at	ADP
ftr-405	1435	4	81	81	NUM
ftr-405	1435	5	-	-	SYM
ftr-405	1435	6	2	2	NUM
ftr-405	1435	7	.	.	PUNCT
ftr-405	1435	8	373	373	NUM
ftr-405	1435	9	.	.	PUNCT
ftr-405	1436	1	i	i	PRON
ftr-405	1436	2	d.	d.	PROPN
ftr-405	1436	3	at	at	ADP
ftr-405	1436	4	95	95	NUM
ftr-405	1436	5	.	.	PUNCT
ftr-405	1437	1	but	but	CCONJ
ftr-405	1437	2	compare	compare	VERB
ftr-405	1437	3	the	the	DET
ftr-405	1437	4	decision	decision	NOUN
ftr-405	1437	5	in	in	ADP
ftr-405	1437	6	the	the	DET
ftr-405	1437	7	subsistence	subsistence	NOUN
ftr-405	1437	8	exemption	exemption	NOUN
ftr-405	1437	9	case	case	NOUN
ftr-405	1437	10	discussed	discuss	VERB
ftr-405	1437	11	in	in	ADP
ftr-405	1437	12	the	the	DET
ftr-405	1437	13	following	following	NOUN
ftr-405	1437	14	commencing	commence	VERB
ftr-405	1437	15	with	with	ADP
ftr-405	1437	16	the	the	DET
ftr-405	1437	17	text	text	NOUN
ftr-405	1437	18	accompanying	accompany	VERB
ftr-405	1437	19	infra	infra	NOUN
ftr-405	1437	20	note	note	VERB
ftr-405	1437	21	380	380	NUM
ftr-405	1437	22	.	.	PUNCT
ftr-405	1438	1	measurement	measurement	NOUN
ftr-405	1438	2	of	of	ADP
ftr-405	1438	3	need	need	NOUN
ftr-405	1438	4	for	for	ADP
ftr-405	1438	5	the	the	DET
ftr-405	1438	6	increased	increase	VERB
ftr-405	1438	7	supplement	supplement	NOUN
ftr-405	1438	8	than	than	SCONJ
ftr-405	1438	9	does	do	VERB
ftr-405	1438	10	taxable	taxable	ADJ
ftr-405	1438	11	income	income	NOUN
ftr-405	1438	12	.	.	PUNCT
ftr-405	1439	1	while	while	SCONJ
ftr-405	1439	2	the	the	DET
ftr-405	1439	3	minister	minister	NOUN
ftr-405	1439	4	conceded	concede	VERB
ftr-405	1439	5	it	it	PRON
ftr-405	1439	6	is	be	AUX
ftr-405	1439	7	not	not	PART
ftr-405	1439	8	possible	possible	ADJ
ftr-405	1439	9	to	to	PART
ftr-405	1439	10	measure	measure	VERB
ftr-405	1439	11	economic	economic	ADJ
ftr-405	1439	12	income	income	NOUN
ftr-405	1439	13	under	under	ADP
ftr-405	1439	14	any	any	DET
ftr-405	1439	15	set	set	NOUN
ftr-405	1439	16	of	of	ADP
ftr-405	1439	17	rules	rule	NOUN
ftr-405	1439	18	perfectly	perfectly	ADV
ftr-405	1439	19	,	,	PUNCT
ftr-405	1439	20	the	the	DET
ftr-405	1439	21	child	child	NOUN
ftr-405	1439	22	supplement	supplement	NOUN
ftr-405	1439	23	rules	rule	NOUN
ftr-405	1439	24	are	be	AUX
ftr-405	1439	25	as	as	ADP
ftr-405	1439	26	or	or	CCONJ
ftr-405	1439	27	more	more	ADV
ftr-405	1439	28	reasonable	reasonable	ADJ
ftr-405	1439	29	than	than	ADP
ftr-405	1439	30	the	the	DET
ftr-405	1439	31	income	income	NOUN
ftr-405	1439	32	tax	tax	NOUN
ftr-405	1439	33	computation	computation	NOUN
ftr-405	1439	34	rules	rule	NOUN
ftr-405	1439	35	.	.	PUNCT
ftr-405	1440	1	363	363	NUM
ftr-405	1440	2	the	the	DET
ftr-405	1440	3	constitutional	constitutional	ADJ
ftr-405	1440	4	court	court	NOUN
ftr-405	1440	5	accepted	accept	VERB
ftr-405	1440	6	the	the	DET
ftr-405	1440	7	minister	minister	NOUN
ftr-405	1440	8	’s	’s	PART
ftr-405	1440	9	argument	argument	NOUN
ftr-405	1440	10	and	and	CCONJ
ftr-405	1440	11	held	hold	VERB
ftr-405	1440	12	that	that	SCONJ
ftr-405	1440	13	neither	neither	CCONJ
ftr-405	1440	14	the	the	DET
ftr-405	1440	15	equality	equality	NOUN
ftr-405	1440	16	principle	principle	NOUN
ftr-405	1440	17	,	,	PUNCT
ftr-405	1440	18	the	the	DET
ftr-405	1440	19	protection	protection	NOUN
ftr-405	1440	20	of	of	ADP
ftr-405	1440	21	family	family	NOUN
ftr-405	1440	22	principle	principle	NOUN
ftr-405	1440	23	,	,	PUNCT
ftr-405	1440	24	nor364	nor364	VERB
ftr-405	1440	25	365	365	NUM
ftr-405	1440	26	the	the	DET
ftr-405	1440	27	social	social	ADJ
ftr-405	1440	28	state	state	NOUN
ftr-405	1440	29	principle	principle	NOUN
ftr-405	1440	30	required	require	VERB
ftr-405	1440	31	a	a	DET
ftr-405	1440	32	uniform	uniform	ADJ
ftr-405	1440	33	base	base	NOUN
ftr-405	1440	34	for	for	ADP
ftr-405	1440	35	measurement	measurement	NOUN
ftr-405	1440	36	of366	of366	PROPN
ftr-405	1440	37	income	income	NOUN
ftr-405	1440	38	under	under	ADP
ftr-405	1440	39	the	the	DET
ftr-405	1440	40	child	child	NOUN
ftr-405	1440	41	supplement	supplement	NOUN
ftr-405	1440	42	and	and	CCONJ
ftr-405	1440	43	income	income	NOUN
ftr-405	1440	44	tax	tax	NOUN
ftr-405	1440	45	laws	law	NOUN
ftr-405	1440	46	.	.	PUNCT
ftr-405	1441	1	the	the	DET
ftr-405	1441	2	legislature367	legislature367	PROPN
ftr-405	1441	3	correctly	correctly	ADV
ftr-405	1441	4	may	may	AUX
ftr-405	1441	5	factor	factor	VERB
ftr-405	1441	6	out	out	ADP
ftr-405	1441	7	tax	tax	NOUN
ftr-405	1441	8	subsidies	subsidy	NOUN
ftr-405	1441	9	and	and	CCONJ
ftr-405	1441	10	losses	loss	NOUN
ftr-405	1441	11	from	from	ADP
ftr-405	1441	12	activities	activity	NOUN
ftr-405	1441	13	that	that	PRON
ftr-405	1441	14	the3	the3	NOUN
ftr-405	1441	15	6	6	NUM
ftr-405	1441	16	8	8	NUM
ftr-405	1441	17	individual	individual	NOUN
ftr-405	1441	18	does	do	AUX
ftr-405	1441	19	not	not	PART
ftr-405	1441	20	enter	enter	VERB
ftr-405	1441	21	with	with	ADP
ftr-405	1441	22	a	a	DET
ftr-405	1441	23	profit	profit	NOUN
ftr-405	1441	24	making	making	NOUN
ftr-405	1441	25	intent	intent	NOUN
ftr-405	1441	26	when	when	SCONJ
ftr-405	1441	27	ascertaining	ascertain	VERB
ftr-405	1441	28	the369	the369	PROPN
ftr-405	1441	29	family	family	NOUN
ftr-405	1441	30	’s	’s	PART
ftr-405	1441	31	need	need	NOUN
ftr-405	1441	32	for	for	ADP
ftr-405	1441	33	the	the	DET
ftr-405	1441	34	increased	increase	VERB
ftr-405	1441	35	child	child	NOUN
ftr-405	1441	36	supplement	supplement	NOUN
ftr-405	1441	37	.	.	PUNCT
ftr-405	1442	1	the	the	DET
ftr-405	1442	2	court	court	NOUN
ftr-405	1442	3	found	find	VERB
ftr-405	1442	4	that	that	SCONJ
ftr-405	1442	5	disregarding	disregard	VERB
ftr-405	1442	6	true	true	ADJ
ftr-405	1442	7	economic	economic	ADJ
ftr-405	1442	8	losses	loss	NOUN
ftr-405	1442	9	in	in	ADP
ftr-405	1442	10	a	a	DET
ftr-405	1442	11	computation	computation	NOUN
ftr-405	1442	12	that	that	PRON
ftr-405	1442	13	prohibits	prohibit	VERB
ftr-405	1442	14	offsetting	offset	VERB
ftr-405	1442	15	losses	loss	NOUN
ftr-405	1442	16	from	from	ADP
ftr-405	1442	17	one	one	NUM
ftr-405	1442	18	income	income	NOUN
ftr-405	1442	19	group	group	NOUN
ftr-405	1442	20	against	against	ADP
ftr-405	1442	21	income	income	NOUN
ftr-405	1442	22	in	in	ADP
ftr-405	1442	23	another	another	DET
ftr-405	1442	24	group	group	NOUN
ftr-405	1442	25	would	would	AUX
ftr-405	1442	26	eliminate	eliminate	VERB
ftr-405	1442	27	the	the	DET
ftr-405	1442	28	formidable	formidable	ADJ
ftr-405	1442	29	administrative	administrative	ADJ
ftr-405	1442	30	task	task	NOUN
ftr-405	1442	31	of	of	ADP
ftr-405	1442	32	separating	separate	VERB
ftr-405	1442	33	economic	economic	ADJ
ftr-405	1442	34	from	from	ADP
ftr-405	1442	35	non	non	ADJ
ftr-405	1442	36	-	-	ADJ
ftr-405	1442	37	economic	economic	ADJ
ftr-405	1442	38	tax	tax	NOUN
ftr-405	1442	39	losses	loss	NOUN
ftr-405	1442	40	.	.	PUNCT
ftr-405	1443	1	hence	hence	ADV
ftr-405	1443	2	that	that	SCONJ
ftr-405	1443	3	the	the	DET
ftr-405	1443	4	imperfection	imperfection	NOUN
ftr-405	1443	5	failed	fail	VERB
ftr-405	1443	6	to	to	PART
ftr-405	1443	7	recognize	recognize	VERB
ftr-405	1443	8	some	some	DET
ftr-405	1443	9	economic	economic	ADJ
ftr-405	1443	10	losses	loss	NOUN
ftr-405	1443	11	were	be	AUX
ftr-405	1443	12	constitutionally	constitutionally	ADV
ftr-405	1443	13	permissible	permissible	ADJ
ftr-405	1443	14	.	.	PUNCT
ftr-405	1444	1	370	370	NUM
ftr-405	1444	2	in	in	ADP
ftr-405	1444	3	examining	examine	VERB
ftr-405	1444	4	the	the	DET
ftr-405	1444	5	structure	structure	NOUN
ftr-405	1444	6	of	of	ADP
ftr-405	1444	7	the	the	DET
ftr-405	1444	8	child	child	NOUN
ftr-405	1444	9	supplement	supplement	NOUN
ftr-405	1445	1	,	,	PUNCT
ftr-405	1445	2	the	the	DET
ftr-405	1445	3	court	court	NOUN
ftr-405	1445	4	discovered	discover	VERB
ftr-405	1445	5	that	that	SCONJ
ftr-405	1445	6	the	the	DET
ftr-405	1445	7	supplement	supplement	NOUN
ftr-405	1445	8	did	do	AUX
ftr-405	1445	9	not	not	PART
ftr-405	1445	10	appear	appear	VERB
ftr-405	1445	11	to	to	PART
ftr-405	1445	12	be	be	AUX
ftr-405	1445	13	a	a	DET
ftr-405	1445	14	fundamental	fundamental	ADJ
ftr-405	1445	15	element	element	NOUN
ftr-405	1445	16	of	of	ADP
ftr-405	1445	17	the	the	DET
ftr-405	1445	18	state	state	NOUN
ftr-405	1445	19	’s	’s	PART
ftr-405	1445	20	guarantee	guarantee	NOUN
ftr-405	1445	21	to	to	ADP
ftr-405	1445	22	each	each	DET
ftr-405	1445	23	citizen	citizen	NOUN
ftr-405	1445	24	of	of	ADP
ftr-405	1445	25	subsistence	subsistence	NOUN
ftr-405	1445	26	consistent	consistent	ADJ
ftr-405	1445	27	with	with	ADP
ftr-405	1445	28	human	human	ADJ
ftr-405	1445	29	dignity	dignity	NOUN
ftr-405	1445	30	.	.	PUNCT
ftr-405	1446	1	the	the	DET
ftr-405	1446	2	child	child	NOUN
ftr-405	1446	3	supplement	supplement	NOUN
ftr-405	1446	4	was	be	AUX
ftr-405	1446	5	independent	independent	ADJ
ftr-405	1446	6	of	of	ADP
ftr-405	1446	7	that	that	DET
ftr-405	1446	8	subsistence	subsistence	NOUN
ftr-405	1446	9	minimum	minimum	NOUN
ftr-405	1446	10	and	and	CCONJ
ftr-405	1446	11	was	be	AUX
ftr-405	1446	12	based	base	VERB
ftr-405	1446	13	on	on	ADP
ftr-405	1446	14	a	a	DET
ftr-405	1446	15	far	far	ADV
ftr-405	1446	16	higher	high	ADJ
ftr-405	1446	17	living	living	NOUN
ftr-405	1446	18	standard	standard	NOUN
ftr-405	1446	19	than	than	SCONJ
ftr-405	1446	20	was	be	AUX
ftr-405	1446	21	the	the	DET
ftr-405	1446	22	subsistence	subsistence	NOUN
ftr-405	1446	23	minimum	minimum	NOUN
ftr-405	1446	24	.	.	PUNCT
ftr-405	1447	1	accordingly	accordingly	ADV
ftr-405	1447	2	,	,	PUNCT
ftr-405	1447	3	the	the	DET
ftr-405	1447	4	state	state	NOUN
ftr-405	1447	5	could	could	AUX
ftr-405	1447	6	eliminate	eliminate	VERB
ftr-405	1447	7	the	the	DET
ftr-405	1447	8	child	child	NOUN
ftr-405	1447	9	supplement	supplement	NOUN
ftr-405	1447	10	if371	if371	VERB
ftr-405	1447	11	the	the	DET
ftr-405	1447	12	legislature	legislature	NOUN
ftr-405	1447	13	chose	choose	VERB
ftr-405	1447	14	to	to	PART
ftr-405	1447	15	do	do	VERB
ftr-405	1447	16	so	so	ADV
ftr-405	1447	17	.	.	PUNCT
ftr-405	1448	1	similarly	similarly	ADV
ftr-405	1448	2	,	,	PUNCT
ftr-405	1448	3	the	the	DET
ftr-405	1448	4	family	family	NOUN
ftr-405	1448	5	protection	protection	NOUN
ftr-405	1448	6	principle	principle	NOUN
ftr-405	1448	7	permits	permit	NOUN
ftr-405	1448	8	,	,	PUNCT
ftr-405	1448	9	but	but	CCONJ
ftr-405	1448	10	does	do	AUX
ftr-405	1448	11	not	not	PART
ftr-405	1448	12	require	require	VERB
ftr-405	1448	13	,	,	PUNCT
ftr-405	1448	14	the	the	DET
ftr-405	1448	15	state	state	NOUN
ftr-405	1448	16	to	to	PART
ftr-405	1448	17	provide	provide	VERB
ftr-405	1448	18	the	the	DET
ftr-405	1448	19	family	family	NOUN
ftr-405	1448	20	with	with	ADP
ftr-405	1448	21	a	a	DET
ftr-405	1448	22	child	child	NOUN
ftr-405	1448	23	supplement	supplement	NOUN
ftr-405	1448	24	to	to	ADP
ftr-405	1448	25	income	income	NOUN
ftr-405	1448	26	.	.	PUNCT
ftr-405	1449	1	and	and	CCONJ
ftr-405	1449	2	the	the	DET
ftr-405	1449	3	court	court	NOUN
ftr-405	1449	4	noted	note	VERB
ftr-405	1449	5	that	that	SCONJ
ftr-405	1449	6	the	the	DET
ftr-405	1449	7	combination	combination	NOUN
ftr-405	1449	8	of	of	ADP
ftr-405	1449	9	the372	the372	PROPN
ftr-405	1449	10	child	child	NOUN
ftr-405	1449	11	supplement	supplement	NOUN
ftr-405	1449	12	and	and	CCONJ
ftr-405	1449	13	the	the	DET
ftr-405	1449	14	tax	tax	NOUN
ftr-405	1449	15	savings	saving	NOUN
ftr-405	1449	16	from	from	ADP
ftr-405	1449	17	the	the	DET
ftr-405	1449	18	dependent	dependent	ADJ
ftr-405	1449	19	children	child	NOUN
ftr-405	1449	20	exemption	exemption	NOUN
ftr-405	1449	21	generally	generally	ADV
ftr-405	1449	22	is	be	AUX
ftr-405	1449	23	far	far	ADV
ftr-405	1449	24	less	less	ADJ
ftr-405	1449	25	than	than	ADP
ftr-405	1449	26	the	the	DET
ftr-405	1449	27	actual	actual	ADJ
ftr-405	1449	28	cost	cost	NOUN
ftr-405	1449	29	of	of	ADP
ftr-405	1449	30	supporting	support	VERB
ftr-405	1449	31	a	a	DET
ftr-405	1449	32	child	child	NOUN
ftr-405	1449	33	such	such	ADJ
ftr-405	1449	34	that	that	SCONJ
ftr-405	1449	35	exemption	exemption	NOUN
ftr-405	1449	36	amounts	amount	NOUN
ftr-405	1449	37	and	and	CCONJ
ftr-405	1449	38	child	child	NOUN
ftr-405	1449	39	supplements	supplement	NOUN
ftr-405	1449	40	seem	seem	VERB
ftr-405	1449	41	to	to	PART
ftr-405	1449	42	serve	serve	VERB
ftr-405	1449	43	a	a	DET
ftr-405	1449	44	purpose	purpose	NOUN
ftr-405	1449	45	other	other	ADJ
ftr-405	1449	46	than	than	ADP
ftr-405	1449	47	subsistence	subsistence	NOUN
ftr-405	1449	48	and	and	CCONJ
ftr-405	1449	49	are	be	AUX
ftr-405	1449	50	not	not	PART
ftr-405	1449	51	subject	subject	ADJ
ftr-405	1449	52	to	to	ADP
ftr-405	1449	53	as	as	ADP
ftr-405	1449	54	strict	strict	ADJ
ftr-405	1449	55	scrutiny	scrutiny	NOUN
ftr-405	1449	56	as	as	ADP
ftr-405	1449	57	subsistence	subsistence	NOUN
ftr-405	1449	58	guarantees	guarantee	NOUN
ftr-405	1449	59	might	might	AUX
ftr-405	1449	60	be.373	be.373	ADP
ftr-405	1449	61	311	311	NUM
ftr-405	1449	62	horizontal	horizontal	ADJ
ftr-405	1449	63	and	and	CCONJ
ftr-405	1449	64	vertical	vertical	ADJ
ftr-405	1449	65	equity	equity	NOUN
ftr-405	1449	66	in	in	ADP
ftr-405	1449	67	taxation	taxation	NOUN
ftr-405	1450	1	[	[	X
ftr-405	1450	2	vol.7:5	vol.7:5	PROPN
ftr-405	1450	3	374	374	NUM
ftr-405	1450	4	.	.	PUNCT
ftr-405	1451	1	i	i	PRON
ftr-405	1451	2	d.	d.	PROPN
ftr-405	1451	3	at	at	ADP
ftr-405	1451	4	85	85	NUM
ftr-405	1451	5	.	.	PUNCT
ftr-405	1452	1	the	the	DET
ftr-405	1452	2	court	court	NOUN
ftr-405	1452	3	in	in	ADP
ftr-405	1452	4	the	the	DET
ftr-405	1452	5	dual	dual	ADJ
ftr-405	1452	6	household	household	NOUN
ftr-405	1452	7	cases	case	NOUN
ftr-405	1452	8	,	,	PUNCT
ftr-405	1452	9	bverge	bverge	VERB
ftr-405	1452	10	107	107	NUM
ftr-405	1452	11	,	,	PUNCT
ftr-405	1452	12	27	27	NUM
ftr-405	1452	13	,	,	PUNCT
ftr-405	1452	14	supra	supra	PROPN
ftr-405	1452	15	note	note	PROPN
ftr-405	1452	16	314	314	NUM
ftr-405	1452	17	,	,	PUNCT
ftr-405	1452	18	expanded	expand	VERB
ftr-405	1452	19	this	this	DET
ftr-405	1452	20	minimum	minimum	ADJ
ftr-405	1452	21	nontaxable	nontaxable	ADJ
ftr-405	1452	22	amount	amount	NOUN
ftr-405	1452	23	to	to	PART
ftr-405	1452	24	include	include	VERB
ftr-405	1452	25	essential	essential	ADJ
ftr-405	1452	26	family	family	NOUN
ftr-405	1452	27	expenditures	expenditure	NOUN
ftr-405	1452	28	that	that	PRON
ftr-405	1452	29	diminish	diminish	VERB
ftr-405	1452	30	disposable	disposable	ADJ
ftr-405	1452	31	income	income	NOUN
ftr-405	1452	32	.	.	PUNCT
ftr-405	1453	1	this	this	PRON
ftr-405	1453	2	and	and	CCONJ
ftr-405	1453	3	the	the	DET
ftr-405	1453	4	following	follow	VERB
ftr-405	1453	5	discussion	discussion	NOUN
ftr-405	1453	6	would	would	AUX
ftr-405	1453	7	seem	seem	VERB
ftr-405	1453	8	unnecessary	unnecessary	ADJ
ftr-405	1453	9	to	to	ADP
ftr-405	1453	10	the	the	DET
ftr-405	1453	11	resolution	resolution	NOUN
ftr-405	1453	12	of	of	ADP
ftr-405	1453	13	the	the	DET
ftr-405	1453	14	case	case	NOUN
ftr-405	1453	15	before	before	SCONJ
ftr-405	1453	16	the	the	DET
ftr-405	1453	17	court	court	NOUN
ftr-405	1453	18	and	and	CCONJ
ftr-405	1453	19	one	one	PRON
ftr-405	1453	20	would	would	AUX
ftr-405	1453	21	label	label	VERB
ftr-405	1453	22	the	the	DET
ftr-405	1453	23	observations	observation	NOUN
ftr-405	1453	24	as	as	ADP
ftr-405	1453	25	dicta	dicta	ADJ
ftr-405	1453	26	in	in	ADP
ftr-405	1453	27	u.s	u.s	PROPN
ftr-405	1453	28	.	.	PROPN
ftr-405	1453	29	legal	legal	ADJ
ftr-405	1453	30	analysis	analysis	NOUN
ftr-405	1453	31	.	.	PUNCT
ftr-405	1454	1	375	375	NUM
ftr-405	1454	2	.	.	PUNCT
ftr-405	1455	1	i	i	PRON
ftr-405	1455	2	d.	d.	PROPN
ftr-405	1455	3	at	at	ADP
ftr-405	1455	4	85	85	NUM
ftr-405	1455	5	-	-	SYM
ftr-405	1455	6	86	86	NUM
ftr-405	1455	7	(	(	PUNCT
ftr-405	1455	8	relying	rely	VERB
ftr-405	1455	9	on	on	ADP
ftr-405	1455	10	the	the	DET
ftr-405	1455	11	dignity	dignity	NOUN
ftr-405	1455	12	principle	principle	NOUN
ftr-405	1455	13	of	of	ADP
ftr-405	1455	14	basic	basic	ADJ
ftr-405	1455	15	law	law	NOUN
ftr-405	1455	16	art	art	NOUN
ftr-405	1455	17	.	.	PUNCT
ftr-405	1456	1	1	1	NUM
ftr-405	1456	2	,	,	PUNCT
ftr-405	1456	3	¶	¶	NOUN
ftr-405	1456	4	1	1	NUM
ftr-405	1456	5	,	,	PUNCT
ftr-405	1456	6	the	the	DET
ftr-405	1456	7	social	social	ADJ
ftr-405	1456	8	state	state	NOUN
ftr-405	1456	9	principle	principle	NOUN
ftr-405	1456	10	of	of	ADP
ftr-405	1456	11	basic	basic	ADJ
ftr-405	1456	12	law	law	NOUN
ftr-405	1456	13	art	art	NOUN
ftr-405	1456	14	.	.	PUNCT
ftr-405	1457	1	20	20	NUM
ftr-405	1457	2	¶	¶	NUM
ftr-405	1457	3	1	1	NUM
ftr-405	1457	4	and	and	CCONJ
ftr-405	1457	5	the	the	DET
ftr-405	1457	6	family	family	NOUN
ftr-405	1457	7	protection	protection	NOUN
ftr-405	1457	8	principle	principle	NOUN
ftr-405	1457	9	of	of	ADP
ftr-405	1457	10	basic	basic	ADJ
ftr-405	1457	11	law	law	NOUN
ftr-405	1457	12	art	art	NOUN
ftr-405	1457	13	.	.	PUNCT
ftr-405	1458	1	6	6	NUM
ftr-405	1458	2	¶	¶	NOUN
ftr-405	1458	3	1	1	NUM
ftr-405	1458	4	)	)	PUNCT
ftr-405	1458	5	.	.	PUNCT
ftr-405	1459	1	here	here	ADV
ftr-405	1459	2	the	the	DET
ftr-405	1459	3	court	court	NOUN
ftr-405	1459	4	refers	refer	VERB
ftr-405	1459	5	to	to	ADP
ftr-405	1459	6	the	the	DET
ftr-405	1459	7	income	income	NOUN
ftr-405	1459	8	tax	tax	NOUN
ftr-405	1459	9	(	(	PUNCT
ftr-405	1459	10	and	and	CCONJ
ftr-405	1459	11	possibly	possibly	ADV
ftr-405	1459	12	other	other	ADJ
ftr-405	1459	13	direct	direct	ADJ
ftr-405	1459	14	taxes	taxis	NOUN
ftr-405	1459	15	)	)	PUNCT
ftr-405	1459	16	only	only	ADV
ftr-405	1459	17	,	,	PUNCT
ftr-405	1459	18	as	as	SCONJ
ftr-405	1459	19	no	no	DET
ftr-405	1459	20	exemption	exemption	NOUN
ftr-405	1459	21	from	from	ADP
ftr-405	1459	22	the	the	DET
ftr-405	1459	23	turnover	turnover	NOUN
ftr-405	1459	24	tax	tax	NOUN
ftr-405	1459	25	exists	exist	VERB
ftr-405	1459	26	for	for	ADP
ftr-405	1459	27	low	low	ADJ
ftr-405	1459	28	-	-	PUNCT
ftr-405	1459	29	income	income	NOUN
ftr-405	1459	30	families	family	NOUN
ftr-405	1459	31	.	.	PUNCT
ftr-405	1460	1	376	376	NUM
ftr-405	1460	2	.	.	PUNCT
ftr-405	1461	1	i	i	PRON
ftr-405	1461	2	d.	d.	PROPN
ftr-405	1461	3	at	at	ADP
ftr-405	1461	4	86	86	NUM
ftr-405	1461	5	.	.	PUNCT
ftr-405	1462	1	in	in	ADP
ftr-405	1462	2	the	the	DET
ftr-405	1462	3	course	course	NOUN
ftr-405	1462	4	of	of	ADP
ftr-405	1462	5	its	its	PRON
ftr-405	1462	6	analysis	analysis	NOUN
ftr-405	1462	7	of	of	ADP
ftr-405	1462	8	the	the	DET
ftr-405	1462	9	income	income	NOUN
ftr-405	1462	10	computation	computation	NOUN
ftr-405	1462	11	method	method	NOUN
ftr-405	1462	12	for	for	ADP
ftr-405	1462	13	the	the	DET
ftr-405	1462	14	child	child	NOUN
ftr-405	1462	15	supplement	supplement	NOUN
ftr-405	1462	16	,	,	PUNCT
ftr-405	1462	17	the	the	DET
ftr-405	1462	18	court	court	NOUN
ftr-405	1462	19	observed	observe	VERB
ftr-405	1462	20	that	that	SCONJ
ftr-405	1462	21	taxing	tax	VERB
ftr-405	1462	22	the	the	DET
ftr-405	1462	23	subsistence	subsistence	NOUN
ftr-405	1462	24	minimum	minimum	NOUN
ftr-405	1462	25	would	would	AUX
ftr-405	1462	26	diminish	diminish	VERB
ftr-405	1462	27	the	the	DET
ftr-405	1462	28	taxpayer	taxpayer	NOUN
ftr-405	1462	29	’s	’s	PART
ftr-405	1462	30	resources	resource	NOUN
ftr-405	1462	31	to	to	PART
ftr-405	1462	32	meet	meet	VERB
ftr-405	1462	33	basic	basic	ADJ
ftr-405	1462	34	needs	need	NOUN
ftr-405	1462	35	.	.	PUNCT
ftr-405	1463	1	that	that	DET
ftr-405	1463	2	diminution	diminution	VERB
ftr-405	1463	3	,	,	PUNCT
ftr-405	1463	4	in	in	ADP
ftr-405	1463	5	turn	turn	NOUN
ftr-405	1463	6	,	,	PUNCT
ftr-405	1463	7	might	might	AUX
ftr-405	1463	8	compel	compel	VERB
ftr-405	1463	9	the	the	DET
ftr-405	1463	10	state	state	NOUN
ftr-405	1463	11	to	to	PART
ftr-405	1463	12	provide	provide	VERB
ftr-405	1463	13	a	a	DET
ftr-405	1463	14	direct	direct	ADJ
ftr-405	1463	15	subsidy	subsidy	NOUN
ftr-405	1463	16	to	to	ADP
ftr-405	1463	17	the	the	DET
ftr-405	1463	18	taxpayer	taxpayer	NOUN
ftr-405	1463	19	to	to	PART
ftr-405	1463	20	guarantee	guarantee	VERB
ftr-405	1463	21	the	the	DET
ftr-405	1463	22	subsistence	subsistence	NOUN
ftr-405	1463	23	minimum	minimum	NOUN
ftr-405	1463	24	.	.	PUNCT
ftr-405	1464	1	given	give	VERB
ftr-405	1464	2	the	the	DET
ftr-405	1464	3	choice	choice	NOUN
ftr-405	1464	4	between374	between374	ADP
ftr-405	1464	5	protecting	protect	VERB
ftr-405	1464	6	the	the	DET
ftr-405	1464	7	subsistence	subsistence	NOUN
ftr-405	1464	8	minimum	minimum	NOUN
ftr-405	1464	9	from	from	ADP
ftr-405	1464	10	income	income	NOUN
ftr-405	1464	11	taxation	taxation	NOUN
ftr-405	1464	12	and	and	CCONJ
ftr-405	1464	13	requiring	require	VERB
ftr-405	1464	14	a	a	DET
ftr-405	1464	15	state	state	NOUN
ftr-405	1464	16	subsidy	subsidy	NOUN
ftr-405	1464	17	to	to	PART
ftr-405	1464	18	increase	increase	VERB
ftr-405	1464	19	the	the	DET
ftr-405	1464	20	taxpayer	taxpayer	NOUN
ftr-405	1464	21	’s	’s	PART
ftr-405	1464	22	resources	resource	NOUN
ftr-405	1464	23	to	to	ADP
ftr-405	1464	24	the	the	DET
ftr-405	1464	25	subsistence	subsistence	NOUN
ftr-405	1464	26	minimum	minimum	NOUN
ftr-405	1464	27	,	,	PUNCT
ftr-405	1464	28	the	the	DET
ftr-405	1464	29	court	court	NOUN
ftr-405	1464	30	determined	determine	VERB
ftr-405	1464	31	that	that	SCONJ
ftr-405	1464	32	exemption	exemption	NOUN
ftr-405	1464	33	of	of	ADP
ftr-405	1464	34	the	the	DET
ftr-405	1464	35	subsistence	subsistence	NOUN
ftr-405	1464	36	minimum	minimum	NOUN
ftr-405	1464	37	from	from	ADP
ftr-405	1464	38	tax	tax	NOUN
ftr-405	1464	39	was	be	AUX
ftr-405	1464	40	the	the	DET
ftr-405	1464	41	better	well	ADJ
ftr-405	1464	42	choice	choice	NOUN
ftr-405	1464	43	.	.	PUNCT
ftr-405	1465	1	in	in	ADP
ftr-405	1465	2	addition	addition	NOUN
ftr-405	1465	3	,	,	PUNCT
ftr-405	1465	4	rather	rather	ADV
ftr-405	1465	5	than	than	ADP
ftr-405	1465	6	taxing	tax	VERB
ftr-405	1465	7	all	all	DET
ftr-405	1465	8	income	income	NOUN
ftr-405	1465	9	,	,	PUNCT
ftr-405	1465	10	but	but	CCONJ
ftr-405	1465	11	assuring	assure	VERB
ftr-405	1465	12	the	the	DET
ftr-405	1465	13	taxpayer	taxpayer	NOUN
ftr-405	1465	14	a	a	DET
ftr-405	1465	15	net	net	ADJ
ftr-405	1465	16	income	income	NOUN
ftr-405	1465	17	amount	amount	NOUN
ftr-405	1465	18	at	at	ADP
ftr-405	1465	19	least	least	ADJ
ftr-405	1465	20	equal	equal	ADJ
ftr-405	1465	21	to	to	ADP
ftr-405	1465	22	the	the	DET
ftr-405	1465	23	subsistence	subsistence	NOUN
ftr-405	1465	24	minimum	minimum	NOUN
ftr-405	1465	25	,	,	PUNCT
ftr-405	1465	26	the	the	DET
ftr-405	1465	27	court	court	NOUN
ftr-405	1465	28	exempted	exempt	VERB
ftr-405	1465	29	the	the	DET
ftr-405	1465	30	subsistence	subsistence	NOUN
ftr-405	1465	31	minimum	minimum	NOUN
ftr-405	1465	32	amount	amount	NOUN
ftr-405	1465	33	from	from	ADP
ftr-405	1465	34	income	income	NOUN
ftr-405	1465	35	taxation	taxation	NOUN
ftr-405	1465	36	for	for	ADP
ftr-405	1465	37	all	all	DET
ftr-405	1465	38	taxpayers	taxpayer	NOUN
ftr-405	1465	39	in	in	ADP
ftr-405	1465	40	order	order	NOUN
ftr-405	1465	41	to	to	PART
ftr-405	1465	42	protect	protect	VERB
ftr-405	1465	43	horizontal	horizontal	ADJ
ftr-405	1465	44	equity	equity	NOUN
ftr-405	1465	45	.	.	PUNCT
ftr-405	1466	1	hence	hence	ADV
ftr-405	1466	2	,	,	PUNCT
ftr-405	1466	3	the	the	DET
ftr-405	1466	4	income	income	NOUN
ftr-405	1466	5	tax	tax	NOUN
ftr-405	1466	6	laws	law	NOUN
ftr-405	1466	7	must	must	AUX
ftr-405	1466	8	not	not	PART
ftr-405	1466	9	tax	tax	VERB
ftr-405	1466	10	that	that	DET
ftr-405	1466	11	portion	portion	NOUN
ftr-405	1466	12	of	of	ADP
ftr-405	1466	13	the	the	DET
ftr-405	1466	14	family	family	NOUN
ftr-405	1466	15	’s	’s	PART
ftr-405	1466	16	income	income	NOUN
ftr-405	1466	17	equal	equal	ADJ
ftr-405	1466	18	to	to	ADP
ftr-405	1466	19	the	the	DET
ftr-405	1466	20	subsistence	subsistence	NOUN
ftr-405	1466	21	minimum	minimum	NOUN
ftr-405	1466	22	.	.	PUNCT
ftr-405	1467	1	any	any	DET
ftr-405	1467	2	other	other	ADJ
ftr-405	1467	3	approach	approach	NOUN
ftr-405	1467	4	would	would	AUX
ftr-405	1467	5	cause	cause	VERB
ftr-405	1467	6	families	family	NOUN
ftr-405	1467	7	with375	with375	PROPN
ftr-405	1467	8	dependent	dependent	ADJ
ftr-405	1467	9	children	child	NOUN
ftr-405	1467	10	to	to	PART
ftr-405	1467	11	be	be	AUX
ftr-405	1467	12	at	at	ADP
ftr-405	1467	13	a	a	DET
ftr-405	1467	14	disadvantage	disadvantage	NOUN
ftr-405	1467	15	relative	relative	ADJ
ftr-405	1467	16	to	to	ADP
ftr-405	1467	17	other	other	ADJ
ftr-405	1467	18	families	family	NOUN
ftr-405	1467	19	,	,	PUNCT
ftr-405	1467	20	assuming	assume	VERB
ftr-405	1467	21	that	that	SCONJ
ftr-405	1467	22	income	income	NOUN
ftr-405	1467	23	in	in	ADP
ftr-405	1467	24	excess	excess	NOUN
ftr-405	1467	25	of	of	ADP
ftr-405	1467	26	the	the	DET
ftr-405	1467	27	subsistence	subsistence	NOUN
ftr-405	1467	28	minimum	minimum	NOUN
ftr-405	1467	29	is	be	AUX
ftr-405	1467	30	disposable.376	disposable.376	VERB
ftr-405	1467	31	an	an	DET
ftr-405	1467	32	example	example	NOUN
ftr-405	1467	33	illustrates	illustrate	VERB
ftr-405	1467	34	the	the	DET
ftr-405	1467	35	court	court	NOUN
ftr-405	1467	36	’s	’s	PART
ftr-405	1467	37	reasoning	reasoning	NOUN
ftr-405	1467	38	:	:	PUNCT
ftr-405	1467	39	compare	compare	VERB
ftr-405	1467	40	two	two	NUM
ftr-405	1467	41	families	family	NOUN
ftr-405	1467	42	having	have	VERB
ftr-405	1467	43	equal	equal	ADJ
ftr-405	1467	44	amounts	amount	NOUN
ftr-405	1467	45	of	of	ADP
ftr-405	1467	46	disposable	disposable	ADJ
ftr-405	1467	47	income	income	NOUN
ftr-405	1467	48	,	,	PUNCT
ftr-405	1467	49	two	two	NUM
ftr-405	1467	50	adult	adult	NOUN
ftr-405	1467	51	members	member	NOUN
ftr-405	1467	52	,	,	PUNCT
ftr-405	1467	53	one	one	NUM
ftr-405	1467	54	with	with	ADP
ftr-405	1467	55	a	a	DET
ftr-405	1467	56	dependent	dependent	ADJ
ftr-405	1467	57	child	child	NOUN
ftr-405	1467	58	and	and	CCONJ
ftr-405	1467	59	one	one	NUM
ftr-405	1467	60	without	without	ADP
ftr-405	1467	61	,	,	PUNCT
ftr-405	1467	62	and	and	CCONJ
ftr-405	1467	63	a	a	DET
ftr-405	1467	64	tax	tax	NOUN
ftr-405	1467	65	rate	rate	NOUN
ftr-405	1467	66	of	of	ADP
ftr-405	1467	67	50	50	NUM
ftr-405	1467	68	%	%	NOUN
ftr-405	1467	69	.	.	PUNCT
ftr-405	1468	1	assume	assume	VERB
ftr-405	1468	2	that	that	SCONJ
ftr-405	1468	3	the	the	DET
ftr-405	1468	4	subsistence	subsistence	NOUN
ftr-405	1468	5	minimum	minimum	NOUN
ftr-405	1468	6	for	for	ADP
ftr-405	1468	7	a	a	DET
ftr-405	1468	8	two	two	NUM
ftr-405	1468	9	adult	adult	NOUN
ftr-405	1468	10	family	family	NOUN
ftr-405	1468	11	is	be	AUX
ftr-405	1468	12	$	$	SYM
ftr-405	1468	13	10,000	10,000	NUM
ftr-405	1468	14	and	and	CCONJ
ftr-405	1468	15	$	$	SYM
ftr-405	1468	16	5,000	5,000	NUM
ftr-405	1468	17	more	more	ADJ
ftr-405	1468	18	for	for	ADP
ftr-405	1468	19	a	a	DET
ftr-405	1468	20	dependent	dependent	ADJ
ftr-405	1468	21	child	child	NOUN
ftr-405	1468	22	.	.	PUNCT
ftr-405	1469	1	the	the	DET
ftr-405	1469	2	first	first	ADJ
ftr-405	1469	3	family	family	NOUN
ftr-405	1469	4	has	have	VERB
ftr-405	1469	5	income	income	NOUN
ftr-405	1469	6	of	of	ADP
ftr-405	1469	7	$	$	SYM
ftr-405	1469	8	30,000	30,000	NUM
ftr-405	1469	9	and	and	CCONJ
ftr-405	1469	10	the	the	DET
ftr-405	1469	11	second	second	ADJ
ftr-405	1469	12	income	income	NOUN
ftr-405	1469	13	of	of	ADP
ftr-405	1469	14	$	$	SYM
ftr-405	1469	15	25,000	25,000	NUM
ftr-405	1469	16	.	.	PUNCT
ftr-405	1470	1	a	a	DET
ftr-405	1470	2	tax	tax	NOUN
ftr-405	1470	3	rate	rate	NOUN
ftr-405	1470	4	of	of	ADP
ftr-405	1470	5	50	50	NUM
ftr-405	1470	6	%	%	NOUN
ftr-405	1470	7	on	on	ADP
ftr-405	1470	8	all	all	DET
ftr-405	1470	9	income	income	NOUN
ftr-405	1470	10	leaves	leave	VERB
ftr-405	1470	11	the	the	DET
ftr-405	1470	12	first	first	ADJ
ftr-405	1470	13	family	family	NOUN
ftr-405	1470	14	with	with	ADP
ftr-405	1470	15	disposable	disposable	ADJ
ftr-405	1470	16	income	income	NOUN
ftr-405	1470	17	of	of	ADP
ftr-405	1470	18	zero	zero	NUM
ftr-405	1470	19	(	(	PUNCT
ftr-405	1470	20	$	$	SYM
ftr-405	1470	21	30,000	30,000	NUM
ftr-405	1470	22	x	x	SYM
ftr-405	1470	23	.50	.50	NUM
ftr-405	1470	24	=	=	SYM
ftr-405	1470	25	$	$	SYM
ftr-405	1470	26	15,000	15,000	NUM
ftr-405	1470	27	tax	tax	NOUN
ftr-405	1470	28	payable	payable	ADJ
ftr-405	1470	29	in	in	ADP
ftr-405	1470	30	full	full	ADJ
ftr-405	1470	31	and	and	CCONJ
ftr-405	1470	32	leaving	leave	VERB
ftr-405	1470	33	the	the	DET
ftr-405	1470	34	family	family	NOUN
ftr-405	1470	35	with	with	ADP
ftr-405	1470	36	the	the	DET
ftr-405	1470	37	subsistence	subsistence	NOUN
ftr-405	1470	38	minimum	minimum	NOUN
ftr-405	1470	39	of	of	ADP
ftr-405	1470	40	$	$	SYM
ftr-405	1470	41	15,000	15,000	NUM
ftr-405	1470	42	after	after	ADP
ftr-405	1470	43	tax	tax	NOUN
ftr-405	1470	44	)	)	PUNCT
ftr-405	1470	45	and	and	CCONJ
ftr-405	1470	46	the	the	DET
ftr-405	1470	47	second	second	ADJ
ftr-405	1470	48	family	family	NOUN
ftr-405	1470	49	with	with	ADP
ftr-405	1470	50	disposable	disposable	ADJ
ftr-405	1470	51	income	income	NOUN
ftr-405	1470	52	of	of	ADP
ftr-405	1470	53	$	$	SYM
ftr-405	1470	54	2,500	2,500	NUM
ftr-405	1470	55	(	(	PUNCT
ftr-405	1470	56	$	$	SYM
ftr-405	1470	57	25,000	25,000	NUM
ftr-405	1470	58	x	x	SYM
ftr-405	1470	59	.50	.50	NUM
ftr-405	1470	60	=	=	SYM
ftr-405	1470	61	$	$	SYM
ftr-405	1470	62	12,500	12,500	NUM
ftr-405	1470	63	tax	tax	NOUN
ftr-405	1470	64	from	from	ADP
ftr-405	1470	65	$	$	SYM
ftr-405	1470	66	25,000	25,000	NUM
ftr-405	1470	67	leaves	leave	VERB
ftr-405	1470	68	$	$	SYM
ftr-405	1470	69	2,500	2,500	NUM
ftr-405	1470	70	disposable	disposable	ADJ
ftr-405	1470	71	over	over	ADP
ftr-405	1470	72	the	the	DET
ftr-405	1470	73	$	$	SYM
ftr-405	1470	74	10,000	10,000	NUM
ftr-405	1470	75	subsistence	subsistence	NOUN
ftr-405	1470	76	minimum	minimum	NOUN
ftr-405	1470	77	)	)	PUNCT
ftr-405	1470	78	.	.	PUNCT
ftr-405	1471	1	if	if	SCONJ
ftr-405	1471	2	,	,	PUNCT
ftr-405	1471	3	on	on	ADP
ftr-405	1471	4	the	the	DET
ftr-405	1471	5	other	other	ADJ
ftr-405	1471	6	hand	hand	NOUN
ftr-405	1471	7	,	,	PUNCT
ftr-405	1471	8	only	only	ADV
ftr-405	1471	9	disposable	disposable	ADJ
ftr-405	1471	10	income	income	NOUN
ftr-405	1471	11	is	be	AUX
ftr-405	1471	12	taxable	taxable	ADJ
ftr-405	1471	13	,	,	PUNCT
ftr-405	1471	14	each	each	DET
ftr-405	1471	15	family	family	NOUN
ftr-405	1471	16	is	be	AUX
ftr-405	1471	17	left	leave	VERB
ftr-405	1471	18	with	with	ADP
ftr-405	1471	19	the	the	DET
ftr-405	1471	20	same	same	ADJ
ftr-405	1471	21	amount	amount	NOUN
ftr-405	1471	22	of	of	ADP
ftr-405	1471	23	disposable	disposable	ADJ
ftr-405	1471	24	income	income	NOUN
ftr-405	1471	25	–	–	PUNCT
ftr-405	1471	26	$	$	SYM
ftr-405	1471	27	7,500	7,500	NUM
ftr-405	1471	28	(	(	PUNCT
ftr-405	1471	29	$	$	SYM
ftr-405	1471	30	15,000	15,000	NUM
ftr-405	1471	31	disposable	disposable	ADJ
ftr-405	1471	32	subject	subject	NOUN
ftr-405	1471	33	to	to	ADP
ftr-405	1471	34	$	$	SYM
ftr-405	1471	35	7,500	7,500	NUM
ftr-405	1471	36	tax	tax	NOUN
ftr-405	1471	37	at	at	ADP
ftr-405	1471	38	50	50	NUM
ftr-405	1471	39	%	%	NOUN
ftr-405	1471	40	)	)	PUNCT
ftr-405	1471	41	.	.	PUNCT
ftr-405	1472	1	2006	2006	NUM
ftr-405	1472	2	]	]	PUNCT
ftr-405	1472	3	florida	florida	PROPN
ftr-405	1472	4	tax	tax	PROPN
ftr-405	1472	5	review	review	NOUN
ftr-405	1472	6	312	312	NUM
ftr-405	1472	7	377	377	NUM
ftr-405	1472	8	.	.	PUNCT
ftr-405	1473	1	i	i	PRON
ftr-405	1473	2	d.	d.	PROPN
ftr-405	1473	3	at	at	ADP
ftr-405	1473	4	87	87	NUM
ftr-405	1473	5	.	.	PUNCT
ftr-405	1474	1	referred	refer	VERB
ftr-405	1474	2	to	to	ADP
ftr-405	1474	3	supra	supra	PROPN
ftr-405	1474	4	note	note	PROPN
ftr-405	1474	5	377	377	NUM
ftr-405	1474	6	and	and	CCONJ
ftr-405	1474	7	accompanying	accompany	VERB
ftr-405	1474	8	text	text	NOUN
ftr-405	1474	9	.	.	PUNCT
ftr-405	1475	1	378	378	NUM
ftr-405	1475	2	.	.	PUNCT
ftr-405	1476	1	i	i	PRON
ftr-405	1476	2	d.	d.	PROPN
ftr-405	1476	3	at	at	ADP
ftr-405	1476	4	90	90	NUM
ftr-405	1476	5	.	.	PUNCT
ftr-405	1476	6	379	379	NUM
ftr-405	1476	7	.	.	PUNCT
ftr-405	1477	1	bverge	bverge	VERB
ftr-405	1477	2	82	82	NUM
ftr-405	1477	3	,	,	PUNCT
ftr-405	1477	4	60	60	NUM
ftr-405	1477	5	,	,	PUNCT
ftr-405	1477	6	discussed	discuss	VERB
ftr-405	1477	7	in	in	ADP
ftr-405	1477	8	text	text	NOUN
ftr-405	1477	9	commencing	commencing	NOUN
ftr-405	1477	10	at	at	ADP
ftr-405	1477	11	supra	supra	PROPN
ftr-405	1477	12	note	note	PROPN
ftr-405	1477	13	353	353	NUM
ftr-405	1477	14	.	.	SYM
ftr-405	1477	15	380	380	NUM
ftr-405	1477	16	.	.	PUNCT
ftr-405	1478	1	bverge	bverge	NOUN
ftr-405	1478	2	82	82	NUM
ftr-405	1478	3	,	,	PUNCT
ftr-405	1478	4	198	198	NUM
ftr-405	1478	5	(	(	PUNCT
ftr-405	1478	6	jun	jun	PROPN
ftr-405	1478	7	.	.	PROPN
ftr-405	1478	8	12	12	NUM
ftr-405	1478	9	,	,	PUNCT
ftr-405	1478	10	1990	1990	NUM
ftr-405	1478	11	,	,	PUNCT
ftr-405	1478	12	1st	1st	ADJ
ftr-405	1478	13	senate	senate	PROPN
ftr-405	1478	14	)	)	PUNCT
ftr-405	1478	15	.	.	PUNCT
ftr-405	1479	1	the	the	DET
ftr-405	1479	2	income	income	NOUN
ftr-405	1479	3	tax	tax	NOUN
ftr-405	1479	4	exemption	exemption	NOUN
ftr-405	1479	5	for	for	ADP
ftr-405	1479	6	children	child	NOUN
ftr-405	1479	7	appeared	appear	VERB
ftr-405	1479	8	in	in	ADP
ftr-405	1479	9	estg	estg	PROPN
ftr-405	1479	10	§	§	PROPN
ftr-405	1479	11	32	32	NUM
ftr-405	1479	12	¶	¶	NOUN
ftr-405	1479	13	8	8	NUM
ftr-405	1479	14	for	for	ADP
ftr-405	1479	15	the	the	DET
ftr-405	1479	16	years	year	NOUN
ftr-405	1479	17	at	at	ADP
ftr-405	1479	18	issue	issue	NOUN
ftr-405	1479	19	in	in	ADP
ftr-405	1479	20	the	the	DET
ftr-405	1479	21	case	case	NOUN
ftr-405	1479	22	.	.	PUNCT
ftr-405	1480	1	the	the	DET
ftr-405	1480	2	exemption	exemption	NOUN
ftr-405	1480	3	now	now	ADV
ftr-405	1480	4	is	be	AUX
ftr-405	1480	5	at	at	ADP
ftr-405	1480	6	estg	estg	PROPN
ftr-405	1480	7	§	§	PROPN
ftr-405	1480	8	32	32	NUM
ftr-405	1480	9	¶	¶	NUM
ftr-405	1480	10	6	6	NUM
ftr-405	1480	11	.	.	NOUN
ftr-405	1480	12	381	381	NUM
ftr-405	1480	13	.	.	PUNCT
ftr-405	1481	1	i	i	PRON
ftr-405	1481	2	d.	d.	PROPN
ftr-405	1481	3	at	at	ADP
ftr-405	1481	4	206	206	NUM
ftr-405	1481	5	-	-	SYM
ftr-405	1481	6	7	7	NUM
ftr-405	1481	7	.	.	NUM
ftr-405	1481	8	382	382	NUM
ftr-405	1481	9	.	.	PUNCT
ftr-405	1482	1	bverge	bverge	VERB
ftr-405	1482	2	82	82	NUM
ftr-405	1482	3	,	,	PUNCT
ftr-405	1482	4	60	60	NUM
ftr-405	1482	5	at	at	ADP
ftr-405	1482	6	83	83	NUM
ftr-405	1482	7	and	and	CCONJ
ftr-405	1482	8	following	following	NOUN
ftr-405	1482	9	.	.	PUNCT
ftr-405	1483	1	383	383	NUM
ftr-405	1483	2	.	.	PUNCT
ftr-405	1484	1	bverge	bverge	NOUN
ftr-405	1484	2	82	82	NUM
ftr-405	1484	3	,	,	PUNCT
ftr-405	1484	4	198	198	NUM
ftr-405	1484	5	at	at	ADP
ftr-405	1484	6	208	208	NUM
ftr-405	1484	7	.	.	PUNCT
ftr-405	1485	1	384	384	NUM
ftr-405	1485	2	.	.	PUNCT
ftr-405	1485	3	basic	basic	ADJ
ftr-405	1485	4	law	law	NOUN
ftr-405	1485	5	art	art	NOUN
ftr-405	1485	6	.	.	PUNCT
ftr-405	1486	1	3	3	NUM
ftr-405	1486	2	¶	¶	NUM
ftr-405	1486	3	1	1	NUM
ftr-405	1486	4	and	and	CCONJ
ftr-405	1486	5	art	art	NOUN
ftr-405	1486	6	6	6	NUM
ftr-405	1486	7	¶	¶	NUM
ftr-405	1486	8	2	2	NUM
ftr-405	1486	9	respectively	respectively	ADV
ftr-405	1486	10	.	.	PUNCT
ftr-405	1487	1	385	385	NUM
ftr-405	1487	2	.	.	PUNCT
ftr-405	1487	3	bverge	bverge	VERB
ftr-405	1487	4	87	87	NUM
ftr-405	1487	5	,	,	PUNCT
ftr-405	1487	6	153	153	NUM
ftr-405	1487	7	(	(	PUNCT
ftr-405	1487	8	sept	sept	PROPN
ftr-405	1487	9	.	.	PROPN
ftr-405	1487	10	25	25	NUM
ftr-405	1487	11	,	,	PUNCT
ftr-405	1487	12	1992	1992	NUM
ftr-405	1487	13	,	,	PUNCT
ftr-405	1487	14	2d	2d	NUM
ftr-405	1487	15	senat	senat	PROPN
ftr-405	1487	16	)	)	PUNCT
ftr-405	1487	17	,	,	PUNCT
ftr-405	1487	18	supra	supra	PROPN
ftr-405	1487	19	note	note	NOUN
ftr-405	1487	20	123	123	NUM
ftr-405	1487	21	.	.	PUNCT
ftr-405	1488	1	386	386	NUM
ftr-405	1488	2	.	.	PUNCT
ftr-405	1489	1	i	i	PRON
ftr-405	1489	2	d.	d.	PROPN
ftr-405	1489	3	at	at	ADP
ftr-405	1489	4	159	159	NUM
ftr-405	1489	5	.	.	PUNCT
ftr-405	1490	1	the	the	DET
ftr-405	1490	2	equality	equality	NOUN
ftr-405	1490	3	principle	principle	NOUN
ftr-405	1490	4	,	,	PUNCT
ftr-405	1490	5	in	in	ADP
ftr-405	1490	6	conjunction	conjunction	NOUN
ftr-405	1490	7	with	with	ADP
ftr-405	1490	8	the	the	DET
ftr-405	1490	9	family	family	NOUN
ftr-405	1490	10	protection	protection	NOUN
ftr-405	1490	11	principle	principle	NOUN
ftr-405	1490	12	,	,	PUNCT
ftr-405	1490	13	requires	require	VERB
ftr-405	1490	14	that	that	SCONJ
ftr-405	1490	15	tax	tax	NOUN
ftr-405	1490	16	law	law	NOUN
ftr-405	1490	17	treat	treat	VERB
ftr-405	1490	18	taxpayers	taxpayer	NOUN
ftr-405	1490	19	with	with	ADP
ftr-405	1490	20	dependent	dependent	ADJ
ftr-405	1490	21	children	child	NOUN
ftr-405	1490	22	the	the	DET
ftr-405	1490	23	same	same	ADJ
ftr-405	1490	24	as	as	ADP
ftr-405	1490	25	taxpayers	taxpayer	NOUN
ftr-405	1490	26	without	without	ADP
ftr-405	1490	27	dependent	dependent	ADJ
ftr-405	1490	28	children	child	NOUN
ftr-405	1490	29	,	,	PUNCT
ftr-405	1490	30	as	as	SCONJ
ftr-405	1490	31	though	though	SCONJ
ftr-405	1490	32	expenses	expense	NOUN
ftr-405	1490	33	of	of	ADP
ftr-405	1490	34	raising	raise	VERB
ftr-405	1490	35	children	child	NOUN
ftr-405	1490	36	are	be	AUX
ftr-405	1490	37	expenses	expense	NOUN
ftr-405	1490	38	that	that	PRON
ftr-405	1490	39	diminish	diminish	VERB
ftr-405	1490	40	the	the	DET
ftr-405	1490	41	individual	individual	NOUN
ftr-405	1490	42	’s	’s	PART
ftr-405	1490	43	ability	ability	NOUN
ftr-405	1490	44	to	to	PART
ftr-405	1490	45	pay	pay	VERB
ftr-405	1490	46	tax	tax	NOUN
ftr-405	1490	47	as	as	SCONJ
ftr-405	1490	48	opposed	oppose	VERB
ftr-405	1490	49	to	to	ADP
ftr-405	1490	50	discretionary	discretionary	ADJ
ftr-405	1490	51	personal	personal	ADJ
ftr-405	1490	52	expenses	expense	NOUN
ftr-405	1490	53	that	that	SCONJ
ftr-405	1490	54	the	the	DET
ftr-405	1490	55	tax	tax	NOUN
ftr-405	1490	56	law	law	NOUN
ftr-405	1490	57	may	may	AUX
ftr-405	1490	58	disregard	disregard	VERB
ftr-405	1490	59	in	in	ADP
ftr-405	1490	60	assessing	assess	VERB
ftr-405	1490	61	tax	tax	NOUN
ftr-405	1490	62	.	.	PUNCT
ftr-405	1491	1	having	having	AUX
ftr-405	1491	2	defined	define	VERB
ftr-405	1491	3	ability	ability	NOUN
ftr-405	1491	4	to	to	PART
ftr-405	1491	5	pay	pay	VERB
ftr-405	1491	6	tax	tax	NOUN
ftr-405	1491	7	in	in	ADP
ftr-405	1491	8	terms	term	NOUN
ftr-405	1491	9	of	of	ADP
ftr-405	1491	10	disposable377	disposable377	PROPN
ftr-405	1491	11	income	income	NOUN
ftr-405	1491	12	,	,	PUNCT
ftr-405	1491	13	the	the	DET
ftr-405	1491	14	court	court	NOUN
ftr-405	1491	15	,	,	PUNCT
ftr-405	1491	16	without	without	ADP
ftr-405	1491	17	expressly	expressly	ADV
ftr-405	1491	18	so	so	ADV
ftr-405	1491	19	stating	stating	ADJ
ftr-405	1491	20	,	,	PUNCT
ftr-405	1491	21	concluded	conclude	VERB
ftr-405	1491	22	that	that	SCONJ
ftr-405	1491	23	horizontal	horizontal	ADJ
ftr-405	1491	24	equity	equity	NOUN
ftr-405	1491	25	demands	demand	NOUN
ftr-405	1491	26	equal	equal	ADJ
ftr-405	1491	27	treatment	treatment	NOUN
ftr-405	1491	28	of	of	ADP
ftr-405	1491	29	taxpayers	taxpayer	NOUN
ftr-405	1491	30	with	with	ADP
ftr-405	1491	31	like	like	INTJ
ftr-405	1491	32	amounts	amount	NOUN
ftr-405	1491	33	of	of	ADP
ftr-405	1491	34	disposable	disposable	ADJ
ftr-405	1491	35	income	income	NOUN
ftr-405	1491	36	.	.	PUNCT
ftr-405	1492	1	vertical	vertical	ADJ
ftr-405	1492	2	equity	equity	PROPN
ftr-405	1492	3	does	do	AUX
ftr-405	1492	4	not	not	PART
ftr-405	1492	5	support	support	VERB
ftr-405	1492	6	any	any	DET
ftr-405	1492	7	other	other	ADJ
ftr-405	1492	8	approach	approach	NOUN
ftr-405	1492	9	,	,	PUNCT
ftr-405	1492	10	so	so	SCONJ
ftr-405	1492	11	that	that	SCONJ
ftr-405	1492	12	the	the	DET
ftr-405	1492	13	legislature	legislature	NOUN
ftr-405	1492	14	must	must	AUX
ftr-405	1492	15	achieve	achieve	VERB
ftr-405	1492	16	progressivity	progressivity	NOUN
ftr-405	1492	17	through	through	ADP
ftr-405	1492	18	increasing	increase	VERB
ftr-405	1492	19	rates	rate	NOUN
ftr-405	1492	20	of	of	ADP
ftr-405	1492	21	tax	tax	NOUN
ftr-405	1492	22	on	on	ADP
ftr-405	1492	23	increasing	increase	VERB
ftr-405	1492	24	amounts	amount	NOUN
ftr-405	1492	25	of	of	ADP
ftr-405	1492	26	disposable	disposable	ADJ
ftr-405	1492	27	income.378	income.378	NOUN
ftr-405	1492	28	following	follow	VERB
ftr-405	1492	29	its	its	PRON
ftr-405	1492	30	analysis	analysis	NOUN
ftr-405	1492	31	in	in	ADP
ftr-405	1492	32	the	the	DET
ftr-405	1492	33	child	child	NOUN
ftr-405	1492	34	supplement	supplement	NOUN
ftr-405	1492	35	case	case	NOUN
ftr-405	1492	36	,	,	PUNCT
ftr-405	1492	37	the379	the379	PROPN
ftr-405	1492	38	constitutional	constitutional	ADJ
ftr-405	1492	39	court	court	NOUN
ftr-405	1492	40	,	,	PUNCT
ftr-405	1492	41	in	in	ADP
ftr-405	1492	42	a	a	DET
ftr-405	1492	43	decision	decision	NOUN
ftr-405	1492	44	it	it	PRON
ftr-405	1492	45	released	release	VERB
ftr-405	1492	46	a	a	DET
ftr-405	1492	47	couple	couple	NOUN
ftr-405	1492	48	of	of	ADP
ftr-405	1492	49	weeks	week	NOUN
ftr-405	1492	50	later	later	ADV
ftr-405	1492	51	,	,	PUNCT
ftr-405	1492	52	directly	directly	ADV
ftr-405	1492	53	addressed	address	VERB
ftr-405	1492	54	the	the	DET
ftr-405	1492	55	adequacy	adequacy	NOUN
ftr-405	1492	56	of	of	ADP
ftr-405	1492	57	the	the	DET
ftr-405	1492	58	income	income	NOUN
ftr-405	1492	59	tax	tax	NOUN
ftr-405	1492	60	exemption	exemption	NOUN
ftr-405	1492	61	amount	amount	NOUN
ftr-405	1492	62	for	for	ADP
ftr-405	1492	63	children	child	NOUN
ftr-405	1492	64	.	.	PUNCT
ftr-405	1493	1	despite	despite	SCONJ
ftr-405	1493	2	the	the	DET
ftr-405	1493	3	court	court	NOUN
ftr-405	1493	4	’s	’s	PART
ftr-405	1493	5	holding	hold	VERB
ftr-405	1493	6	in	in	ADP
ftr-405	1493	7	the	the	DET
ftr-405	1493	8	earlier	early	ADJ
ftr-405	1493	9	case	case	NOUN
ftr-405	1493	10	that	that	SCONJ
ftr-405	1493	11	measurement380	measurement380	VERB
ftr-405	1493	12	of	of	ADP
ftr-405	1493	13	income	income	NOUN
ftr-405	1493	14	for	for	ADP
ftr-405	1493	15	child	child	NOUN
ftr-405	1493	16	supplement	supplement	NOUN
ftr-405	1493	17	purposes	purpose	NOUN
ftr-405	1493	18	could	could	AUX
ftr-405	1493	19	differ	differ	VERB
ftr-405	1493	20	from	from	ADP
ftr-405	1493	21	measurement	measurement	NOUN
ftr-405	1493	22	of	of	ADP
ftr-405	1493	23	income	income	NOUN
ftr-405	1493	24	for	for	ADP
ftr-405	1493	25	income	income	NOUN
ftr-405	1493	26	tax	tax	NOUN
ftr-405	1493	27	purposes	purpose	NOUN
ftr-405	1493	28	,	,	PUNCT
ftr-405	1493	29	the	the	DET
ftr-405	1493	30	court	court	NOUN
ftr-405	1493	31	confirmed	confirm	VERB
ftr-405	1493	32	in	in	ADP
ftr-405	1493	33	this	this	DET
ftr-405	1493	34	later	later	ADJ
ftr-405	1493	35	decision	decision	NOUN
ftr-405	1493	36	that	that	SCONJ
ftr-405	1493	37	a	a	DET
ftr-405	1493	38	subsistence	subsistence	NOUN
ftr-405	1493	39	minimum	minimum	NOUN
ftr-405	1493	40	encompassing	encompass	VERB
ftr-405	1493	41	all	all	DET
ftr-405	1493	42	family	family	NOUN
ftr-405	1493	43	members	member	NOUN
ftr-405	1493	44	must	must	AUX
ftr-405	1493	45	remain	remain	VERB
ftr-405	1493	46	free	free	ADJ
ftr-405	1493	47	from	from	ADP
ftr-405	1493	48	the	the	DET
ftr-405	1493	49	income	income	NOUN
ftr-405	1493	50	taxation	taxation	NOUN
ftr-405	1493	51	.	.	PUNCT
ftr-405	1494	1	adopting	adopt	VERB
ftr-405	1494	2	the	the	DET
ftr-405	1494	3	methodology	methodology	NOUN
ftr-405	1494	4	it	it	PRON
ftr-405	1494	5	applied	apply	VERB
ftr-405	1494	6	in	in	ADP
ftr-405	1494	7	the381	the381	PROPN
ftr-405	1494	8	child	child	NOUN
ftr-405	1494	9	supplement	supplement	NOUN
ftr-405	1494	10	case	case	NOUN
ftr-405	1494	11	of	of	ADP
ftr-405	1494	12	converting	convert	VERB
ftr-405	1494	13	the	the	DET
ftr-405	1494	14	child	child	NOUN
ftr-405	1494	15	supplement	supplement	NOUN
ftr-405	1494	16	into	into	ADP
ftr-405	1494	17	an	an	DET
ftr-405	1494	18	exemption	exemption	NOUN
ftr-405	1494	19	equivalent	equivalent	ADJ
ftr-405	1494	20	and	and	CCONJ
ftr-405	1494	21	adding	add	VERB
ftr-405	1494	22	it	it	PRON
ftr-405	1494	23	to	to	ADP
ftr-405	1494	24	the	the	DET
ftr-405	1494	25	exemption	exemption	NOUN
ftr-405	1494	26	amount	amount	NOUN
ftr-405	1494	27	,	,	PUNCT
ftr-405	1494	28	the	the	DET
ftr-405	1494	29	court	court	NOUN
ftr-405	1494	30	held	hold	VERB
ftr-405	1494	31	that	that	PRON
ftr-405	1494	32	the382	the382	VERB
ftr-405	1494	33	supplement	supplement	NOUN
ftr-405	1494	34	and	and	CCONJ
ftr-405	1494	35	exemption	exemption	NOUN
ftr-405	1494	36	combined	combine	VERB
ftr-405	1494	37	for	for	ADP
ftr-405	1494	38	the	the	DET
ftr-405	1494	39	years	year	NOUN
ftr-405	1494	40	at	at	ADP
ftr-405	1494	41	issue	issue	NOUN
ftr-405	1494	42	failed	fail	VERB
ftr-405	1494	43	to	to	PART
ftr-405	1494	44	free	free	VERB
ftr-405	1494	45	the	the	DET
ftr-405	1494	46	subsistence	subsistence	NOUN
ftr-405	1494	47	minimum	minimum	NOUN
ftr-405	1494	48	from	from	ADP
ftr-405	1494	49	taxation	taxation	NOUN
ftr-405	1494	50	.	.	PUNCT
ftr-405	1495	1	that	that	DET
ftr-405	1495	2	failure	failure	NOUN
ftr-405	1495	3	violated	violate	VERB
ftr-405	1495	4	the	the	DET
ftr-405	1495	5	equality	equality	NOUN
ftr-405	1495	6	and383	and383	NOUN
ftr-405	1495	7	family	family	NOUN
ftr-405	1495	8	protection	protection	NOUN
ftr-405	1495	9	principles	principle	NOUN
ftr-405	1495	10	of	of	ADP
ftr-405	1495	11	the	the	DET
ftr-405	1495	12	basic	basic	ADJ
ftr-405	1495	13	law.384	law.384	NOUN
ftr-405	1495	14	the	the	DET
ftr-405	1495	15	relationship	relationship	NOUN
ftr-405	1495	16	between	between	ADP
ftr-405	1495	17	the	the	DET
ftr-405	1495	18	social	social	ADJ
ftr-405	1495	19	welfare	welfare	NOUN
ftr-405	1495	20	system	system	NOUN
ftr-405	1495	21	and	and	CCONJ
ftr-405	1495	22	the	the	DET
ftr-405	1495	23	income	income	NOUN
ftr-405	1495	24	tax	tax	NOUN
ftr-405	1495	25	laws	law	NOUN
ftr-405	1495	26	and	and	CCONJ
ftr-405	1495	27	the	the	DET
ftr-405	1495	28	adequacy	adequacy	NOUN
ftr-405	1495	29	of	of	ADP
ftr-405	1495	30	the	the	DET
ftr-405	1495	31	income	income	NOUN
ftr-405	1495	32	tax	tax	NOUN
ftr-405	1495	33	exemptions	exemption	NOUN
ftr-405	1495	34	confronted	confront	VERB
ftr-405	1495	35	the	the	DET
ftr-405	1495	36	constitutional	constitutional	ADJ
ftr-405	1495	37	court	court	NOUN
ftr-405	1495	38	again	again	ADV
ftr-405	1495	39	a	a	DET
ftr-405	1495	40	short	short	ADJ
ftr-405	1495	41	while	while	NOUN
ftr-405	1495	42	later	later	ADV
ftr-405	1495	43	.	.	PUNCT
ftr-405	1496	1	taxpayers	taxpayer	NOUN
ftr-405	1496	2	argued	argue	VERB
ftr-405	1496	3	that	that	SCONJ
ftr-405	1496	4	the385	the385	VERB
ftr-405	1496	5	basic	basic	ADJ
ftr-405	1496	6	law	law	NOUN
ftr-405	1496	7	required	require	VERB
ftr-405	1496	8	an	an	DET
ftr-405	1496	9	income	income	NOUN
ftr-405	1496	10	tax	tax	NOUN
ftr-405	1496	11	exemption	exemption	NOUN
ftr-405	1496	12	for	for	ADP
ftr-405	1496	13	all	all	DET
ftr-405	1496	14	taxpayers	taxpayer	NOUN
ftr-405	1496	15	that	that	PRON
ftr-405	1496	16	was	be	AUX
ftr-405	1496	17	no	no	ADV
ftr-405	1496	18	lower	low	ADJ
ftr-405	1496	19	than	than	ADP
ftr-405	1496	20	the	the	DET
ftr-405	1496	21	subsistence	subsistence	NOUN
ftr-405	1496	22	minimum	minimum	NOUN
ftr-405	1496	23	that	that	SCONJ
ftr-405	1496	24	the	the	DET
ftr-405	1496	25	social	social	ADJ
ftr-405	1496	26	welfare	welfare	NOUN
ftr-405	1496	27	system	system	NOUN
ftr-405	1496	28	established	establish	VERB
ftr-405	1496	29	.	.	PUNCT
ftr-405	1497	1	in	in	ADP
ftr-405	1497	2	order	order	NOUN
ftr-405	1497	3	to	to	PART
ftr-405	1497	4	determine	determine	VERB
ftr-405	1497	5	whether	whether	SCONJ
ftr-405	1497	6	the	the	DET
ftr-405	1497	7	basic	basic	ADJ
ftr-405	1497	8	law	law	NOUN
ftr-405	1497	9	required	require	VERB
ftr-405	1497	10	that386	that386	NUM
ftr-405	1497	11	level	level	NOUN
ftr-405	1497	12	of	of	ADP
ftr-405	1497	13	exemption	exemption	NOUN
ftr-405	1497	14	,	,	PUNCT
ftr-405	1497	15	the	the	DET
ftr-405	1497	16	court	court	NOUN
ftr-405	1497	17	traced	trace	VERB
ftr-405	1497	18	the	the	DET
ftr-405	1497	19	history	history	NOUN
ftr-405	1497	20	of	of	ADP
ftr-405	1497	21	income	income	NOUN
ftr-405	1497	22	tax	tax	NOUN
ftr-405	1497	23	law	law	NOUN
ftr-405	1497	24	in	in	ADP
ftr-405	1497	25	313	313	NUM
ftr-405	1497	26	horizontal	horizontal	ADJ
ftr-405	1497	27	and	and	CCONJ
ftr-405	1497	28	vertical	vertical	ADJ
ftr-405	1497	29	equity	equity	NOUN
ftr-405	1497	30	in	in	ADP
ftr-405	1497	31	taxation	taxation	NOUN
ftr-405	1498	1	[	[	X
ftr-405	1498	2	vol.7:5	vol.7:5	PROPN
ftr-405	1498	3	387	387	NUM
ftr-405	1498	4	.	.	PUNCT
ftr-405	1499	1	i	i	PRON
ftr-405	1499	2	d.	d.	PROPN
ftr-405	1499	3	at	at	ADP
ftr-405	1499	4	155	155	NUM
ftr-405	1499	5	(	(	PUNCT
ftr-405	1499	6	author	author	NOUN
ftr-405	1499	7	’s	’s	PART
ftr-405	1499	8	translation	translation	NOUN
ftr-405	1499	9	)	)	PUNCT
ftr-405	1499	10	.	.	PUNCT
ftr-405	1500	1	the	the	DET
ftr-405	1500	2	original	original	ADJ
ftr-405	1500	3	german	german	NOUN
ftr-405	1500	4	reads	read	NOUN
ftr-405	1500	5	:	:	PUNCT
ftr-405	1500	6	“	"	PUNCT
ftr-405	1500	7	die	die	VERB
ftr-405	1500	8	deutsche	deutsche	PROPN
ftr-405	1500	9	einkommensteuer	einkommensteuer	PROPN
ftr-405	1500	10	belastet	belastet	PROPN
ftr-405	1500	11	traditionell	traditionell	PROPN
ftr-405	1500	12	nur	nur	VERB
ftr-405	1500	13	das	das	PROPN
ftr-405	1500	14	verfügbare	verfügbare	PROPN
ftr-405	1500	15	einkommen	einkommen	PROPN
ftr-405	1500	16	und	und	VERB
ftr-405	1500	17	stellt	stellt	VERB
ftr-405	1500	18	die	die	PROPN
ftr-405	1500	19	zur	zur	PROPN
ftr-405	1500	20	finanzierung	finanzierung	PROPN
ftr-405	1500	21	des	des	X
ftr-405	1500	22	existentiellen	existentiellen	PROPN
ftr-405	1500	23	bedarfs	bedarf	NOUN
ftr-405	1500	24	benötigten	benötigten	VERB
ftr-405	1500	25	einnahmen	einnahman	NOUN
ftr-405	1500	26	.	.	PUNCT
ftr-405	1500	27	.	.	PUNCT
ftr-405	1500	28	.	.	PUNCT
ftr-405	1501	1	von	von	PROPN
ftr-405	1501	2	der	der	PROPN
ftr-405	1501	3	besteuerung	besteuerung	PROPN
ftr-405	1501	4	frei	frei	PROPN
ftr-405	1501	5	.	.	PUNCT
ftr-405	1501	6	”	"	PUNCT
ftr-405	1502	1	388	388	NUM
ftr-405	1502	2	.	.	PUNCT
ftr-405	1503	1	i	i	PRON
ftr-405	1503	2	d.	d.	PROPN
ftr-405	1503	3	at	at	ADP
ftr-405	1503	4	156	156	NUM
ftr-405	1503	5	(	(	PUNCT
ftr-405	1503	6	author	author	NOUN
ftr-405	1503	7	’s	’s	PART
ftr-405	1503	8	translation	translation	NOUN
ftr-405	1503	9	)	)	PUNCT
ftr-405	1503	10	.	.	PUNCT
ftr-405	1504	1	the	the	DET
ftr-405	1504	2	quote	quote	NOUN
ftr-405	1504	3	suggests	suggest	VERB
ftr-405	1504	4	that	that	SCONJ
ftr-405	1504	5	the	the	DET
ftr-405	1504	6	subsistence	subsistence	NOUN
ftr-405	1504	7	minimum	minimum	NOUN
ftr-405	1504	8	increases	increase	NOUN
ftr-405	1504	9	as	as	ADP
ftr-405	1504	10	indirect	indirect	ADJ
ftr-405	1504	11	taxes	taxis	NOUN
ftr-405	1504	12	increase	increase	VERB
ftr-405	1504	13	.	.	PUNCT
ftr-405	1505	1	but	but	CCONJ
ftr-405	1505	2	while	while	SCONJ
ftr-405	1505	3	protecting	protect	VERB
ftr-405	1505	4	the	the	DET
ftr-405	1505	5	subsistence	subsistence	NOUN
ftr-405	1505	6	minimum	minimum	NOUN
ftr-405	1505	7	as	as	SCONJ
ftr-405	1505	8	defined	define	VERB
ftr-405	1505	9	to	to	PART
ftr-405	1505	10	encompass	encompass	VERB
ftr-405	1505	11	the	the	DET
ftr-405	1505	12	cost	cost	NOUN
ftr-405	1505	13	of	of	ADP
ftr-405	1505	14	necessities	necessity	NOUN
ftr-405	1505	15	including	include	VERB
ftr-405	1505	16	the	the	DET
ftr-405	1505	17	turnover	turnover	NOUN
ftr-405	1505	18	tax	tax	NOUN
ftr-405	1505	19	on	on	ADP
ftr-405	1505	20	the	the	DET
ftr-405	1505	21	necessities	necessity	NOUN
ftr-405	1505	22	,	,	PUNCT
ftr-405	1505	23	that	that	SCONJ
ftr-405	1505	24	exemption	exemption	NOUN
ftr-405	1505	25	inures	inure	VERB
ftr-405	1505	26	to	to	ADP
ftr-405	1505	27	the	the	DET
ftr-405	1505	28	benefit	benefit	NOUN
ftr-405	1505	29	of	of	ADP
ftr-405	1505	30	all	all	DET
ftr-405	1505	31	taxpayers	taxpayer	NOUN
ftr-405	1505	32	.	.	PUNCT
ftr-405	1506	1	the	the	DET
ftr-405	1506	2	exemption	exemption	NOUN
ftr-405	1506	3	tends	tend	VERB
ftr-405	1506	4	to	to	PART
ftr-405	1506	5	work	work	VERB
ftr-405	1506	6	against	against	ADP
ftr-405	1506	7	vertical	vertical	ADJ
ftr-405	1506	8	equity	equity	NOUN
ftr-405	1506	9	by	by	ADP
ftr-405	1506	10	precluding	preclude	VERB
ftr-405	1506	11	nuances	nuance	NOUN
ftr-405	1506	12	of	of	ADP
ftr-405	1506	13	progression	progression	NOUN
ftr-405	1506	14	among	among	ADP
ftr-405	1506	15	taxpayers	taxpayer	NOUN
ftr-405	1506	16	with	with	ADP
ftr-405	1506	17	materially	materially	ADV
ftr-405	1506	18	differing	differ	VERB
ftr-405	1506	19	sums	sum	NOUN
ftr-405	1506	20	of	of	ADP
ftr-405	1506	21	“	"	PUNCT
ftr-405	1506	22	disposable	disposable	ADJ
ftr-405	1506	23	”	"	PUNCT
ftr-405	1506	24	income	income	NOUN
ftr-405	1506	25	.	.	PUNCT
ftr-405	1507	1	compare	compare	VERB
ftr-405	1507	2	statements	statement	NOUN
ftr-405	1507	3	in	in	ADP
ftr-405	1507	4	the	the	DET
ftr-405	1507	5	legislative	legislative	ADJ
ftr-405	1507	6	history	history	NOUN
ftr-405	1507	7	to	to	ADP
ftr-405	1507	8	the	the	DET
ftr-405	1507	9	earned	earn	VERB
ftr-405	1507	10	income	income	NOUN
ftr-405	1507	11	tax	tax	NOUN
ftr-405	1507	12	credit	credit	NOUN
ftr-405	1507	13	in	in	ADP
ftr-405	1507	14	the	the	DET
ftr-405	1507	15	u.s	u.s	PROPN
ftr-405	1507	16	.	.	PROPN
ftr-405	1507	17	,	,	PUNCT
ftr-405	1507	18	irc	irc	PROPN
ftr-405	1507	19	§	§	PROPN
ftr-405	1507	20	32	32	NUM
ftr-405	1507	21	.	.	PUNCT
ftr-405	1508	1	congress	congress	PROPN
ftr-405	1508	2	intended	intend	VERB
ftr-405	1508	3	the	the	DET
ftr-405	1508	4	earned	earn	VERB
ftr-405	1508	5	income	income	NOUN
ftr-405	1508	6	credit	credit	NOUN
ftr-405	1508	7	to	to	PART
ftr-405	1508	8	enable	enable	VERB
ftr-405	1508	9	low	low	ADJ
ftr-405	1508	10	-	-	PUNCT
ftr-405	1508	11	income	income	NOUN
ftr-405	1508	12	families	family	NOUN
ftr-405	1508	13	to	to	PART
ftr-405	1508	14	meet	meet	VERB
ftr-405	1508	15	the	the	DET
ftr-405	1508	16	rising	rise	VERB
ftr-405	1508	17	cost	cost	NOUN
ftr-405	1508	18	of	of	ADP
ftr-405	1508	19	living	living	NOUN
ftr-405	1508	20	and	and	CCONJ
ftr-405	1508	21	to	to	PART
ftr-405	1508	22	offset	offset	VERB
ftr-405	1508	23	partially	partially	ADV
ftr-405	1508	24	the	the	DET
ftr-405	1508	25	regressive	regressive	ADJ
ftr-405	1508	26	effect	effect	NOUN
ftr-405	1508	27	of	of	ADP
ftr-405	1508	28	the	the	DET
ftr-405	1508	29	social	social	ADJ
ftr-405	1508	30	security	security	NOUN
ftr-405	1508	31	tax	tax	NOUN
ftr-405	1508	32	on	on	ADP
ftr-405	1508	33	employed	employ	VERB
ftr-405	1508	34	low	low	ADJ
ftr-405	1508	35	-	-	PUNCT
ftr-405	1508	36	income	income	NOUN
ftr-405	1508	37	individuals	individual	NOUN
ftr-405	1508	38	.	.	PUNCT
ftr-405	1509	1	h.r	h.r	PROPN
ftr-405	1509	2	.	.	PROPN
ftr-405	1509	3	2166	2166	NUM
ftr-405	1509	4	,	,	PUNCT
ftr-405	1509	5	h.r	h.r	PROPN
ftr-405	1509	6	.	.	PROPN
ftr-405	1509	7	report	report	PROPN
ftr-405	1509	8	94	94	NUM
ftr-405	1509	9	-	-	SYM
ftr-405	1509	10	19	19	NUM
ftr-405	1509	11	at	at	ADP
ftr-405	1509	12	10	10	NUM
ftr-405	1509	13	(	(	PUNCT
ftr-405	1509	14	94th	94th	ADJ
ftr-405	1509	15	cong	cong	NOUN
ftr-405	1509	16	.	.	PUNCT
ftr-405	1510	1	1st	1st	ADJ
ftr-405	1510	2	sess	sess	PROPN
ftr-405	1510	3	.	.	PUNCT
ftr-405	1510	4	,	,	PUNCT
ftr-405	1510	5	feb	feb	PROPN
ftr-405	1510	6	.	.	PROPN
ftr-405	1510	7	25	25	NUM
ftr-405	1510	8	,	,	PUNCT
ftr-405	1510	9	1975	1975	NUM
ftr-405	1510	10	)	)	PUNCT
ftr-405	1510	11	and	and	CCONJ
ftr-405	1510	12	more	more	ADV
ftr-405	1510	13	directly	directly	ADV
ftr-405	1510	14	,	,	PUNCT
ftr-405	1510	15	s.rep	s.rep	PROPN
ftr-405	1510	16	.	.	NOUN
ftr-405	1510	17	94	94	NUM
ftr-405	1510	18	-	-	SYM
ftr-405	1510	19	36	36	NUM
ftr-405	1510	20	(	(	PUNCT
ftr-405	1510	21	94th	94th	ADJ
ftr-405	1510	22	cong	cong	NOUN
ftr-405	1510	23	.	.	PUNCT
ftr-405	1511	1	1st	1st	ADJ
ftr-405	1511	2	sess	sess	PROPN
ftr-405	1511	3	.	.	PUNCT
ftr-405	1511	4	,	,	PUNCT
ftr-405	1511	5	mar	mar	PROPN
ftr-405	1511	6	.	.	PROPN
ftr-405	1511	7	17	17	NUM
ftr-405	1511	8	,	,	PUNCT
ftr-405	1511	9	1975	1975	NUM
ftr-405	1511	10	)	)	PUNCT
ftr-405	1511	11	at	at	ADP
ftr-405	1511	12	11	11	NUM
ftr-405	1511	13	that	that	PRON
ftr-405	1511	14	reads	read	VERB
ftr-405	1511	15	in	in	ADP
ftr-405	1511	16	part	part	NOUN
ftr-405	1511	17	:	:	PUNCT
ftr-405	1511	18	“	"	PUNCT
ftr-405	1511	19	[	[	X
ftr-405	1511	20	t]he	t]he	ADJ
ftr-405	1511	21	credit	credit	NOUN
ftr-405	1511	22	is	be	AUX
ftr-405	1511	23	set	set	VERB
ftr-405	1511	24	at	at	ADP
ftr-405	1511	25	10	10	NUM
ftr-405	1511	26	%	%	NOUN
ftr-405	1511	27	in	in	ADP
ftr-405	1511	28	order	order	NOUN
ftr-405	1511	29	to	to	PART
ftr-405	1511	30	correspond	correspond	VERB
ftr-405	1511	31	roughly	roughly	ADV
ftr-405	1511	32	to	to	ADP
ftr-405	1511	33	the	the	DET
ftr-405	1511	34	added	add	VERB
ftr-405	1511	35	burdens	burden	NOUN
ftr-405	1511	36	placed	place	VERB
ftr-405	1511	37	on	on	ADP
ftr-405	1511	38	workers	worker	NOUN
ftr-405	1511	39	by	by	ADP
ftr-405	1511	40	both	both	CCONJ
ftr-405	1511	41	the	the	DET
ftr-405	1511	42	employee	employee	NOUN
ftr-405	1511	43	and	and	CCONJ
ftr-405	1511	44	employer	employer	NOUN
ftr-405	1511	45	social	social	ADJ
ftr-405	1511	46	security	security	NOUN
ftr-405	1511	47	contributions	contribution	NOUN
ftr-405	1511	48	.	.	PUNCT
ftr-405	1511	49	”	"	PUNCT
ftr-405	1512	1	the	the	DET
ftr-405	1512	2	senate	senate	PROPN
ftr-405	1512	3	report	report	NOUN
ftr-405	1512	4	suggests	suggest	VERB
ftr-405	1512	5	that	that	SCONJ
ftr-405	1512	6	senate	senate	PROPN
ftr-405	1512	7	taxwriters	taxwriter	NOUN
ftr-405	1512	8	believed	believe	VERB
ftr-405	1512	9	that	that	SCONJ
ftr-405	1512	10	the	the	DET
ftr-405	1512	11	employee	employee	NOUN
ftr-405	1512	12	bore	bear	VERB
ftr-405	1512	13	the	the	DET
ftr-405	1512	14	burden	burden	NOUN
ftr-405	1512	15	of	of	ADP
ftr-405	1512	16	both	both	CCONJ
ftr-405	1512	17	the	the	DET
ftr-405	1512	18	employer	employer	NOUN
ftr-405	1512	19	’s	’s	NOUN
ftr-405	1512	20	and	and	CCONJ
ftr-405	1512	21	the	the	DET
ftr-405	1512	22	employee	employee	NOUN
ftr-405	1512	23	’s	’s	PART
ftr-405	1512	24	share	share	NOUN
ftr-405	1512	25	of	of	ADP
ftr-405	1512	26	social	social	ADJ
ftr-405	1512	27	security	security	NOUN
ftr-405	1512	28	taxes	taxis	NOUN
ftr-405	1512	29	.	.	PUNCT
ftr-405	1513	1	unlike	unlike	ADP
ftr-405	1513	2	the	the	DET
ftr-405	1513	3	subsistence	subsistence	NOUN
ftr-405	1513	4	minimum	minimum	NOUN
ftr-405	1513	5	exemption	exemption	NOUN
ftr-405	1513	6	in	in	ADP
ftr-405	1513	7	germany	germany	PROPN
ftr-405	1513	8	,	,	PUNCT
ftr-405	1513	9	the	the	DET
ftr-405	1513	10	earned	earn	VERB
ftr-405	1513	11	income	income	NOUN
ftr-405	1513	12	credit	credit	NOUN
ftr-405	1513	13	phases	phase	NOUN
ftr-405	1513	14	out	out	ADP
ftr-405	1513	15	as	as	ADP
ftr-405	1513	16	taxpayers	taxpayer	NOUN
ftr-405	1513	17	’	’	PART
ftr-405	1513	18	incomes	income	NOUN
ftr-405	1513	19	increase	increase	VERB
ftr-405	1513	20	.	.	PUNCT
ftr-405	1514	1	389	389	NUM
ftr-405	1514	2	.	.	PUNCT
ftr-405	1515	1	i	i	PRON
ftr-405	1515	2	d.	d.	PROPN
ftr-405	1515	3	at	at	ADP
ftr-405	1515	4	169	169	NUM
ftr-405	1515	5	citing	cite	VERB
ftr-405	1515	6	basic	basic	ADJ
ftr-405	1515	7	law	law	NOUN
ftr-405	1515	8	art	art	NOUN
ftr-405	1515	9	.	.	PUNCT
ftr-405	1516	1	2	2	NUM
ftr-405	1516	2	¶	¶	NUM
ftr-405	1516	3	1	1	NUM
ftr-405	1516	4	.	.	PUNCT
ftr-405	1516	5	390	390	NUM
ftr-405	1516	6	.	.	PUNCT
ftr-405	1517	1	i	i	PRON
ftr-405	1517	2	d.	d.	PROPN
ftr-405	1517	3	at	at	ADP
ftr-405	1517	4	170	170	NUM
ftr-405	1517	5	,	,	PUNCT
ftr-405	1517	6	citing	cite	VERB
ftr-405	1517	7	with	with	ADP
ftr-405	1517	8	approval	approval	NOUN
ftr-405	1517	9	bverge	bverge	NOUN
ftr-405	1517	10	82	82	NUM
ftr-405	1517	11	,	,	PUNCT
ftr-405	1517	12	60	60	NUM
ftr-405	1517	13	,	,	PUNCT
ftr-405	1517	14	89	89	NUM
ftr-405	1517	15	,	,	PUNCT
ftr-405	1517	16	discussed	discuss	VERB
ftr-405	1517	17	in	in	ADP
ftr-405	1517	18	detail	detail	NOUN
ftr-405	1517	19	supra	supra	PROPN
ftr-405	1517	20	note	note	PROPN
ftr-405	1517	21	357	357	NUM
ftr-405	1517	22	and	and	CCONJ
ftr-405	1517	23	accompanying	accompany	VERB
ftr-405	1517	24	text	text	NOUN
ftr-405	1517	25	.	.	PUNCT
ftr-405	1518	1	391	391	NUM
ftr-405	1518	2	.	.	PUNCT
ftr-405	1519	1	i	i	PRON
ftr-405	1519	2	d.	d.	PROPN
ftr-405	1519	3	at	at	ADP
ftr-405	1519	4	170	170	NUM
ftr-405	1519	5	-	-	SYM
ftr-405	1519	6	71	71	NUM
ftr-405	1519	7	.	.	PUNCT
ftr-405	1520	1	germany	germany	PROPN
ftr-405	1520	2	through	through	ADP
ftr-405	1520	3	its	its	PRON
ftr-405	1520	4	exempt	exempt	ADJ
ftr-405	1520	5	amounts	amount	NOUN
ftr-405	1520	6	observing	observe	VERB
ftr-405	1520	7	that	that	SCONJ
ftr-405	1520	8	“	"	PUNCT
ftr-405	1520	9	[	[	X
ftr-405	1520	10	t]he	t]he	ADV
ftr-405	1520	11	german	german	ADJ
ftr-405	1520	12	income	income	NOUN
ftr-405	1520	13	tax	tax	NOUN
ftr-405	1520	14	traditionally	traditionally	ADV
ftr-405	1520	15	burdens	burden	VERB
ftr-405	1520	16	only	only	ADV
ftr-405	1520	17	disposable	disposable	ADJ
ftr-405	1520	18	income	income	NOUN
ftr-405	1520	19	and	and	CCONJ
ftr-405	1520	20	frees	free	VERB
ftr-405	1520	21	receipts	receipt	NOUN
ftr-405	1520	22	necessary	necessary	ADJ
ftr-405	1520	23	to	to	ADP
ftr-405	1520	24	financing	financing	NOUN
ftr-405	1520	25	of	of	ADP
ftr-405	1520	26	basic	basic	ADJ
ftr-405	1520	27	needs	need	NOUN
ftr-405	1520	28	.	.	PUNCT
ftr-405	1520	29	.	.	PUNCT
ftr-405	1520	30	.	.	PUNCT
ftr-405	1521	1	from	from	ADP
ftr-405	1521	2	taxation	taxation	NOUN
ftr-405	1521	3	.	.	PUNCT
ftr-405	1521	4	”	"	PUNCT
ftr-405	1522	1	the	the	DET
ftr-405	1522	2	court	court	NOUN
ftr-405	1522	3	identified	identify	VERB
ftr-405	1522	4	the387	the387	PROPN
ftr-405	1522	5	income	income	NOUN
ftr-405	1522	6	tax	tax	NOUN
ftr-405	1522	7	exemption	exemption	NOUN
ftr-405	1522	8	as	as	ADP
ftr-405	1522	9	a	a	DET
ftr-405	1522	10	function	function	NOUN
ftr-405	1522	11	of	of	ADP
ftr-405	1522	12	the	the	DET
ftr-405	1522	13	relationship	relationship	NOUN
ftr-405	1522	14	that	that	PRON
ftr-405	1522	15	the	the	DET
ftr-405	1522	16	income	income	NOUN
ftr-405	1522	17	tax	tax	NOUN
ftr-405	1522	18	bears	bear	NOUN
ftr-405	1522	19	to	to	ADP
ftr-405	1522	20	the	the	DET
ftr-405	1522	21	indirect	indirect	ADJ
ftr-405	1522	22	taxes	taxis	NOUN
ftr-405	1522	23	,	,	PUNCT
ftr-405	1522	24	including	include	VERB
ftr-405	1522	25	the	the	DET
ftr-405	1522	26	value	value	NOUN
ftr-405	1522	27	added	add	VERB
ftr-405	1522	28	tax	tax	NOUN
ftr-405	1522	29	,	,	PUNCT
ftr-405	1522	30	by	by	ADP
ftr-405	1522	31	noting	note	VERB
ftr-405	1522	32	that	that	SCONJ
ftr-405	1522	33	freeing	free	VERB
ftr-405	1522	34	the	the	DET
ftr-405	1522	35	subsistence	subsistence	NOUN
ftr-405	1522	36	minimum	minimum	NOUN
ftr-405	1522	37	from	from	ADP
ftr-405	1522	38	the	the	DET
ftr-405	1522	39	income	income	NOUN
ftr-405	1522	40	tax	tax	NOUN
ftr-405	1522	41	“	"	PUNCT
ftr-405	1522	42	compensated	compensate	VERB
ftr-405	1522	43	for	for	ADP
ftr-405	1522	44	the	the	DET
ftr-405	1522	45	heavy	heavy	ADJ
ftr-405	1522	46	burden	burden	NOUN
ftr-405	1522	47	that	that	PRON
ftr-405	1522	48	indirect	indirect	ADJ
ftr-405	1522	49	taxes	taxis	NOUN
ftr-405	1522	50	imposed	impose	VERB
ftr-405	1522	51	on	on	ADP
ftr-405	1522	52	poorer	poor	ADJ
ftr-405	1522	53	people	people	NOUN
ftr-405	1522	54	.	.	PUNCT
ftr-405	1522	55	”	"	PUNCT
ftr-405	1523	1	388	388	NUM
ftr-405	1523	2	following	follow	VERB
ftr-405	1523	3	that	that	DET
ftr-405	1523	4	historical	historical	ADJ
ftr-405	1523	5	structure	structure	NOUN
ftr-405	1523	6	,	,	PUNCT
ftr-405	1523	7	the	the	DET
ftr-405	1523	8	court	court	NOUN
ftr-405	1523	9	determined	determine	VERB
ftr-405	1523	10	that	that	SCONJ
ftr-405	1523	11	personal	personal	ADJ
ftr-405	1523	12	freedom	freedom	NOUN
ftr-405	1523	13	and	and	CCONJ
ftr-405	1523	14	free	free	ADJ
ftr-405	1523	15	development	development	NOUN
ftr-405	1523	16	of	of	ADP
ftr-405	1523	17	the	the	DET
ftr-405	1523	18	individual	individual	NOUN
ftr-405	1523	19	’s	’s	PART
ftr-405	1523	20	personality	personality	NOUN
ftr-405	1523	21	,	,	PUNCT
ftr-405	1523	22	both389	both389	PROPN
ftr-405	1523	23	freedoms	freedom	VERB
ftr-405	1523	24	that	that	SCONJ
ftr-405	1523	25	taxation	taxation	NOUN
ftr-405	1523	26	tends	tend	VERB
ftr-405	1523	27	to	to	PART
ftr-405	1523	28	restrict	restrict	VERB
ftr-405	1523	29	,	,	PUNCT
ftr-405	1523	30	require	require	VERB
ftr-405	1523	31	that	that	SCONJ
ftr-405	1523	32	each	each	DET
ftr-405	1523	33	taxpayer	taxpayer	NOUN
ftr-405	1523	34	be	be	AUX
ftr-405	1523	35	left	leave	VERB
ftr-405	1523	36	with	with	ADP
ftr-405	1523	37	an	an	DET
ftr-405	1523	38	amount	amount	NOUN
ftr-405	1523	39	after	after	ADP
ftr-405	1523	40	income	income	NOUN
ftr-405	1523	41	taxation	taxation	NOUN
ftr-405	1523	42	that	that	PRON
ftr-405	1523	43	is	be	AUX
ftr-405	1523	44	not	not	PART
ftr-405	1523	45	less	less	ADJ
ftr-405	1523	46	than	than	ADP
ftr-405	1523	47	the	the	DET
ftr-405	1523	48	subsistence	subsistence	NOUN
ftr-405	1523	49	minimum	minimum	NOUN
ftr-405	1523	50	.	.	PUNCT
ftr-405	1524	1	at	at	ADP
ftr-405	1524	2	the	the	DET
ftr-405	1524	3	same	same	ADJ
ftr-405	1524	4	time	time	NOUN
ftr-405	1524	5	,	,	PUNCT
ftr-405	1524	6	the	the	DET
ftr-405	1524	7	court	court	NOUN
ftr-405	1524	8	observed	observe	VERB
ftr-405	1524	9	that	that	SCONJ
ftr-405	1524	10	a	a	DET
ftr-405	1524	11	structure	structure	NOUN
ftr-405	1524	12	that	that	PRON
ftr-405	1524	13	exempts	exempt	VERB
ftr-405	1524	14	the	the	DET
ftr-405	1524	15	subsistence	subsistence	NOUN
ftr-405	1524	16	minimum	minimum	NOUN
ftr-405	1524	17	must	must	AUX
ftr-405	1524	18	not	not	PART
ftr-405	1524	19	disregard	disregard	VERB
ftr-405	1524	20	the	the	DET
ftr-405	1524	21	principle	principle	NOUN
ftr-405	1524	22	of	of	ADP
ftr-405	1524	23	vertical	vertical	ADJ
ftr-405	1524	24	equity	equity	PROPN
ftr-405	1524	25	,	,	PUNCT
ftr-405	1524	26	which	which	PRON
ftr-405	1524	27	requires	require	VERB
ftr-405	1524	28	progressivity	progressivity	NOUN
ftr-405	1524	29	in	in	ADP
ftr-405	1524	30	the	the	DET
ftr-405	1524	31	income	income	NOUN
ftr-405	1524	32	tax.390	tax.390	NOUN
ftr-405	1524	33	while	while	SCONJ
ftr-405	1524	34	the	the	DET
ftr-405	1524	35	subsistence	subsistence	NOUN
ftr-405	1524	36	minima	minima	VERB
ftr-405	1524	37	social	social	ADJ
ftr-405	1524	38	welfare	welfare	NOUN
ftr-405	1524	39	allowances	allowance	NOUN
ftr-405	1524	40	do	do	AUX
ftr-405	1524	41	not	not	PART
ftr-405	1524	42	necessarily	necessarily	ADV
ftr-405	1524	43	constitute	constitute	VERB
ftr-405	1524	44	a	a	DET
ftr-405	1524	45	perfect	perfect	ADJ
ftr-405	1524	46	measure	measure	NOUN
ftr-405	1524	47	of	of	ADP
ftr-405	1524	48	subsistence	subsistence	NOUN
ftr-405	1524	49	,	,	PUNCT
ftr-405	1524	50	they	they	PRON
ftr-405	1524	51	provide	provide	VERB
ftr-405	1524	52	a	a	DET
ftr-405	1524	53	baseline	baseline	NOUN
ftr-405	1524	54	below	below	ADP
ftr-405	1524	55	which	which	PRON
ftr-405	1524	56	the	the	DET
ftr-405	1524	57	income	income	NOUN
ftr-405	1524	58	tax	tax	NOUN
ftr-405	1524	59	may	may	AUX
ftr-405	1524	60	impose	impose	VERB
ftr-405	1524	61	no	no	DET
ftr-405	1524	62	burden	burden	NOUN
ftr-405	1524	63	.	.	PUNCT
ftr-405	1525	1	but	but	CCONJ
ftr-405	1525	2	whereas391	whereas391	PROPN
ftr-405	1525	3	the	the	DET
ftr-405	1525	4	social	social	ADJ
ftr-405	1525	5	welfare	welfare	NOUN
ftr-405	1525	6	system	system	NOUN
ftr-405	1525	7	provides	provide	VERB
ftr-405	1525	8	social	social	ADJ
ftr-405	1525	9	assistance	assistance	NOUN
ftr-405	1525	10	based	base	VERB
ftr-405	1525	11	upon	upon	SCONJ
ftr-405	1525	12	local	local	ADJ
ftr-405	1525	13	conditions	condition	NOUN
ftr-405	1525	14	,	,	PUNCT
ftr-405	1525	15	subsistence	subsistence	NOUN
ftr-405	1525	16	minima	minima	NOUN
ftr-405	1525	17	established	establish	VERB
ftr-405	1525	18	by	by	ADP
ftr-405	1525	19	the	the	DET
ftr-405	1525	20	social	social	ADJ
ftr-405	1525	21	welfare	welfare	NOUN
ftr-405	1525	22	2006	2006	NUM
ftr-405	1525	23	]	]	PUNCT
ftr-405	1525	24	florida	florida	PROPN
ftr-405	1525	25	tax	tax	PROPN
ftr-405	1525	26	review	review	NOUN
ftr-405	1525	27	314	314	NUM
ftr-405	1525	28	392	392	NUM
ftr-405	1525	29	.	.	PUNCT
ftr-405	1526	1	i	i	PRON
ftr-405	1526	2	d.	d.	PROPN
ftr-405	1526	3	at	at	ADP
ftr-405	1526	4	172	172	NUM
ftr-405	1526	5	.	.	PUNCT
ftr-405	1526	6	393	393	NUM
ftr-405	1526	7	.	.	PUNCT
ftr-405	1527	1	i	i	PRON
ftr-405	1527	2	d.	d.	VERB
ftr-405	1527	3	at	at	ADP
ftr-405	1527	4	174	174	NUM
ftr-405	1527	5	-	-	SYM
ftr-405	1527	6	5	5	NUM
ftr-405	1527	7	.	.	NOUN
ftr-405	1527	8	394	394	NUM
ftr-405	1527	9	.	.	PUNCT
ftr-405	1528	1	i	i	PRON
ftr-405	1528	2	d.	d.	PROPN
ftr-405	1528	3	at	at	ADP
ftr-405	1528	4	176	176	NUM
ftr-405	1528	5	.	.	PUNCT
ftr-405	1529	1	395	395	NUM
ftr-405	1529	2	.	.	PUNCT
ftr-405	1530	1	i	i	PRON
ftr-405	1530	2	d.	d.	PROPN
ftr-405	1530	3	at	at	ADP
ftr-405	1530	4	178	178	NUM
ftr-405	1530	5	.	.	PUNCT
ftr-405	1531	1	note	note	VERB
ftr-405	1531	2	that	that	SCONJ
ftr-405	1531	3	taxpayers	taxpayer	NOUN
ftr-405	1531	4	who	who	PRON
ftr-405	1531	5	,	,	PUNCT
ftr-405	1531	6	two	two	NUM
ftr-405	1531	7	years	year	NOUN
ftr-405	1531	8	earlier	early	ADV
ftr-405	1531	9	,	,	PUNCT
ftr-405	1531	10	successfully	successfully	ADV
ftr-405	1531	11	argued	argue	VERB
ftr-405	1531	12	that	that	SCONJ
ftr-405	1531	13	the	the	DET
ftr-405	1531	14	exemptions	exemption	NOUN
ftr-405	1531	15	for	for	ADP
ftr-405	1531	16	children	child	NOUN
ftr-405	1531	17	were	be	AUX
ftr-405	1531	18	inadequate	inadequate	ADJ
ftr-405	1531	19	to	to	PART
ftr-405	1531	20	meet	meet	VERB
ftr-405	1531	21	the	the	DET
ftr-405	1531	22	subsistence	subsistence	NOUN
ftr-405	1531	23	minimum	minimum	NOUN
ftr-405	1531	24	received	receive	VERB
ftr-405	1531	25	relief	relief	NOUN
ftr-405	1531	26	in	in	ADP
ftr-405	1531	27	bverge	bverge	NOUN
ftr-405	1531	28	82	82	NUM
ftr-405	1531	29	,	,	PUNCT
ftr-405	1531	30	198	198	NUM
ftr-405	1531	31	,	,	PUNCT
ftr-405	1531	32	discussed	discuss	VERB
ftr-405	1531	33	supra	supra	NOUN
ftr-405	1531	34	beginning	begin	VERB
ftr-405	1531	35	with	with	ADP
ftr-405	1531	36	note	note	NOUN
ftr-405	1531	37	380	380	NUM
ftr-405	1531	38	.	.	PUNCT
ftr-405	1532	1	396	396	NUM
ftr-405	1532	2	.	.	PUNCT
ftr-405	1533	1	i	i	PRON
ftr-405	1533	2	d.	d.	PROPN
ftr-405	1533	3	at	at	ADP
ftr-405	1533	4	180	180	NUM
ftr-405	1533	5	.	.	NOUN
ftr-405	1533	6	397	397	NUM
ftr-405	1533	7	.	.	PUNCT
ftr-405	1534	1	i	i	PRON
ftr-405	1534	2	d.	d.	PROPN
ftr-405	1534	3	at	at	ADP
ftr-405	1534	4	171	171	NUM
ftr-405	1534	5	.	.	PUNCT
ftr-405	1534	6	398	398	NUM
ftr-405	1534	7	.	.	PUNCT
ftr-405	1535	1	supra	supra	PROPN
ftr-405	1535	2	note	note	VERB
ftr-405	1535	3	388	388	NUM
ftr-405	1535	4	and	and	CCONJ
ftr-405	1535	5	accompanying	accompany	VERB
ftr-405	1535	6	text	text	NOUN
ftr-405	1535	7	.	.	PUNCT
ftr-405	1536	1	as	as	SCONJ
ftr-405	1536	2	subsistence	subsistence	NOUN
ftr-405	1536	3	minima	minima	NOUN
ftr-405	1536	4	relate	relate	NOUN
ftr-405	1536	5	in	in	ADP
ftr-405	1536	6	part	part	NOUN
ftr-405	1536	7	to	to	ADP
ftr-405	1536	8	the	the	DET
ftr-405	1536	9	burden	burden	NOUN
ftr-405	1536	10	of	of	ADP
ftr-405	1536	11	indirect	indirect	ADJ
ftr-405	1536	12	taxes	taxis	NOUN
ftr-405	1536	13	that	that	PRON
ftr-405	1536	14	each	each	DET
ftr-405	1536	15	individual	individual	ADJ
ftr-405	1536	16	bears	bear	NOUN
ftr-405	1536	17	,	,	PUNCT
ftr-405	1536	18	those	those	DET
ftr-405	1536	19	minima	minima	NOUN
ftr-405	1536	20	must	must	AUX
ftr-405	1536	21	include	include	VERB
ftr-405	1536	22	indirect	indirect	ADJ
ftr-405	1536	23	taxes	taxis	NOUN
ftr-405	1536	24	and	and	CCONJ
ftr-405	1536	25	eliminate	eliminate	VERB
ftr-405	1536	26	the	the	DET
ftr-405	1536	27	regressivity	regressivity	NOUN
ftr-405	1536	28	of	of	ADP
ftr-405	1536	29	the	the	DET
ftr-405	1536	30	indirect	indirect	ADJ
ftr-405	1536	31	taxes	taxis	NOUN
ftr-405	1536	32	through	through	ADP
ftr-405	1536	33	either	either	CCONJ
ftr-405	1536	34	direct	direct	ADJ
ftr-405	1536	35	welfare	welfare	NOUN
ftr-405	1536	36	payments	payment	NOUN
ftr-405	1536	37	that	that	PRON
ftr-405	1536	38	guarantee	guarantee	VERB
ftr-405	1536	39	human	human	ADJ
ftr-405	1536	40	dignity	dignity	NOUN
ftr-405	1536	41	(	(	PUNCT
ftr-405	1536	42	including	include	VERB
ftr-405	1536	43	payment	payment	NOUN
ftr-405	1536	44	of	of	ADP
ftr-405	1536	45	indirect	indirect	ADJ
ftr-405	1536	46	taxes	taxis	NOUN
ftr-405	1536	47	)	)	PUNCT
ftr-405	1536	48	or	or	CCONJ
ftr-405	1536	49	exemption	exemption	NOUN
ftr-405	1536	50	from	from	ADP
ftr-405	1536	51	the	the	DET
ftr-405	1536	52	income	income	NOUN
ftr-405	1536	53	tax	tax	NOUN
ftr-405	1536	54	of	of	ADP
ftr-405	1536	55	amounts	amount	NOUN
ftr-405	1536	56	necessary	necessary	ADJ
ftr-405	1536	57	to	to	ADP
ftr-405	1536	58	the	the	DET
ftr-405	1536	59	meet	meet	NOUN
ftr-405	1536	60	the	the	DET
ftr-405	1536	61	minima	minima	NOUN
ftr-405	1536	62	including	include	VERB
ftr-405	1536	63	the	the	DET
ftr-405	1536	64	indirect	indirect	ADJ
ftr-405	1536	65	taxes	taxis	NOUN
ftr-405	1536	66	.	.	PUNCT
ftr-405	1537	1	399	399	NUM
ftr-405	1537	2	.	.	PUNCT
ftr-405	1537	3	bverge	bverge	NOUN
ftr-405	1537	4	99	99	NUM
ftr-405	1537	5	,	,	PUNCT
ftr-405	1537	6	246	246	NUM
ftr-405	1537	7	(	(	PUNCT
ftr-405	1537	8	nov	nov	PROPN
ftr-405	1537	9	.	.	PROPN
ftr-405	1537	10	10	10	NUM
ftr-405	1537	11	,	,	PUNCT
ftr-405	1537	12	1998	1998	NUM
ftr-405	1537	13	,	,	PUNCT
ftr-405	1537	14	2d	2d	NUM
ftr-405	1537	15	senat	senat	PROPN
ftr-405	1537	16	)	)	PUNCT
ftr-405	1537	17	.	.	PUNCT
ftr-405	1538	1	this	this	DET
ftr-405	1538	2	decision	decision	NOUN
ftr-405	1538	3	is	be	AUX
ftr-405	1538	4	one	one	NUM
ftr-405	1538	5	of	of	ADP
ftr-405	1538	6	three	three	NUM
ftr-405	1538	7	the	the	DET
ftr-405	1538	8	constitutional	constitutional	ADJ
ftr-405	1538	9	court	court	NOUN
ftr-405	1538	10	issued	issue	VERB
ftr-405	1538	11	on	on	ADP
ftr-405	1538	12	the	the	DET
ftr-405	1538	13	same	same	ADJ
ftr-405	1538	14	day	day	NOUN
ftr-405	1538	15	addressing	address	VERB
ftr-405	1538	16	the	the	DET
ftr-405	1538	17	same	same	ADJ
ftr-405	1538	18	issue	issue	NOUN
ftr-405	1538	19	but	but	CCONJ
ftr-405	1538	20	for	for	ADP
ftr-405	1538	21	different	different	ADJ
ftr-405	1538	22	taxpayers	taxpayer	NOUN
ftr-405	1538	23	and	and	CCONJ
ftr-405	1538	24	taxable	taxable	ADJ
ftr-405	1538	25	years	year	NOUN
ftr-405	1538	26	.	.	PUNCT
ftr-405	1539	1	the	the	DET
ftr-405	1539	2	other	other	ADJ
ftr-405	1539	3	cases	case	NOUN
ftr-405	1539	4	are	be	AUX
ftr-405	1539	5	bverge	bverge	NOUN
ftr-405	1539	6	99	99	NUM
ftr-405	1539	7	,	,	PUNCT
ftr-405	1539	8	268	268	NUM
ftr-405	1539	9	(	(	PUNCT
ftr-405	1539	10	nov	nov	PROPN
ftr-405	1539	11	.	.	PROPN
ftr-405	1539	12	10	10	NUM
ftr-405	1539	13	,	,	PUNCT
ftr-405	1539	14	1998	1998	NUM
ftr-405	1539	15	,	,	PUNCT
ftr-405	1539	16	2d	2d	PROPN
ftr-405	1539	17	senat	senat	PROPN
ftr-405	1539	18	)	)	PUNCT
ftr-405	1539	19	and	and	CCONJ
ftr-405	1539	20	bverge	bverge	NOUN
ftr-405	1539	21	99	99	NUM
ftr-405	1539	22	,	,	PUNCT
ftr-405	1539	23	273	273	NUM
ftr-405	1539	24	(	(	PUNCT
ftr-405	1539	25	november	november	PROPN
ftr-405	1539	26	10	10	NUM
ftr-405	1539	27	,	,	PUNCT
ftr-405	1539	28	1998	1998	NUM
ftr-405	1539	29	,	,	PUNCT
ftr-405	1539	30	2d	2d	NUM
ftr-405	1539	31	senat	senat	PROPN
ftr-405	1539	32	)	)	PUNCT
ftr-405	1539	33	.	.	PUNCT
ftr-405	1540	1	administration	administration	NOUN
ftr-405	1540	2	are	be	AUX
ftr-405	1540	3	only	only	ADV
ftr-405	1540	4	rough	rough	ADJ
ftr-405	1540	5	estimates	estimate	NOUN
ftr-405	1540	6	of	of	ADP
ftr-405	1540	7	the	the	DET
ftr-405	1540	8	minima	minima	PROPN
ftr-405	1540	9	.	.	PUNCT
ftr-405	1541	1	the	the	DET
ftr-405	1541	2	federal	federal	ADJ
ftr-405	1541	3	legislature	legislature	NOUN
ftr-405	1541	4	must	must	AUX
ftr-405	1541	5	exempt	exempt	VERB
ftr-405	1541	6	an	an	DET
ftr-405	1541	7	amount	amount	NOUN
ftr-405	1541	8	from	from	ADP
ftr-405	1541	9	the	the	DET
ftr-405	1541	10	income	income	NOUN
ftr-405	1541	11	tax	tax	NOUN
ftr-405	1541	12	that	that	PRON
ftr-405	1541	13	will	will	AUX
ftr-405	1541	14	protect	protect	VERB
ftr-405	1541	15	the	the	DET
ftr-405	1541	16	subsistence	subsistence	NOUN
ftr-405	1541	17	minimum	minimum	NOUN
ftr-405	1541	18	in	in	ADP
ftr-405	1541	19	as	as	ADV
ftr-405	1541	20	many	many	ADJ
ftr-405	1541	21	instances	instance	NOUN
ftr-405	1541	22	as	as	ADP
ftr-405	1541	23	possible	possible	ADJ
ftr-405	1541	24	.	.	PUNCT
ftr-405	1542	1	in	in	ADP
ftr-405	1542	2	any	any	DET
ftr-405	1542	3	event,392	event,392	PROPN
ftr-405	1542	4	statistics	statistic	NOUN
ftr-405	1542	5	demonstrate	demonstrate	VERB
ftr-405	1542	6	to	to	ADP
ftr-405	1542	7	the	the	DET
ftr-405	1542	8	court	court	NOUN
ftr-405	1542	9	that	that	SCONJ
ftr-405	1542	10	existing	exist	VERB
ftr-405	1542	11	exemptions	exemption	NOUN
ftr-405	1542	12	fail	fail	VERB
ftr-405	1542	13	to	to	PART
ftr-405	1542	14	meet	meet	VERB
ftr-405	1542	15	subsistence	subsistence	NOUN
ftr-405	1542	16	minima	minima	PROPN
ftr-405	1542	17	.	.	PUNCT
ftr-405	1543	1	the	the	DET
ftr-405	1543	2	court	court	NOUN
ftr-405	1543	3	also	also	ADV
ftr-405	1543	4	rejected	reject	VERB
ftr-405	1543	5	the	the	DET
ftr-405	1543	6	notion	notion	NOUN
ftr-405	1543	7	that	that	SCONJ
ftr-405	1543	8	specific393	specific393	PROPN
ftr-405	1543	9	exemptions	exemption	NOUN
ftr-405	1543	10	not	not	PART
ftr-405	1543	11	applicable	applicable	ADJ
ftr-405	1543	12	to	to	ADP
ftr-405	1543	13	all	all	DET
ftr-405	1543	14	taxpayers	taxpayer	NOUN
ftr-405	1543	15	compensate	compensate	VERB
ftr-405	1543	16	for	for	ADP
ftr-405	1543	17	the	the	DET
ftr-405	1543	18	inadequacy	inadequacy	NOUN
ftr-405	1543	19	of	of	ADP
ftr-405	1543	20	the	the	DET
ftr-405	1543	21	general	general	ADJ
ftr-405	1543	22	exemptions.394	exemptions.394	NOUN
ftr-405	1543	23	mindful	mindful	ADJ
ftr-405	1543	24	of	of	ADP
ftr-405	1543	25	the	the	DET
ftr-405	1543	26	burden	burden	NOUN
ftr-405	1543	27	that	that	PRON
ftr-405	1543	28	requiring	require	VERB
ftr-405	1543	29	refunds	refund	NOUN
ftr-405	1543	30	might	might	AUX
ftr-405	1543	31	impose	impose	VERB
ftr-405	1543	32	on	on	ADP
ftr-405	1543	33	the	the	DET
ftr-405	1543	34	german	german	ADJ
ftr-405	1543	35	treasury	treasury	NOUN
ftr-405	1543	36	,	,	PUNCT
ftr-405	1543	37	the	the	DET
ftr-405	1543	38	court	court	NOUN
ftr-405	1543	39	chose	choose	VERB
ftr-405	1543	40	to	to	PART
ftr-405	1543	41	apply	apply	VERB
ftr-405	1543	42	its	its	PRON
ftr-405	1543	43	decision	decision	NOUN
ftr-405	1543	44	with	with	ADP
ftr-405	1543	45	respect	respect	NOUN
ftr-405	1543	46	to	to	ADP
ftr-405	1543	47	subsistence	subsistence	NOUN
ftr-405	1543	48	minima	minima	NOUN
ftr-405	1543	49	and	and	CCONJ
ftr-405	1543	50	the	the	DET
ftr-405	1543	51	income	income	NOUN
ftr-405	1543	52	tax	tax	NOUN
ftr-405	1543	53	prospectively	prospectively	ADV
ftr-405	1543	54	.	.	PUNCT
ftr-405	1544	1	social	social	ADJ
ftr-405	1544	2	welfare395	welfare395	PROPN
ftr-405	1544	3	assistance	assistance	NOUN
ftr-405	1544	4	would	would	AUX
ftr-405	1544	5	be	be	AUX
ftr-405	1544	6	available	available	ADJ
ftr-405	1544	7	to	to	ADP
ftr-405	1544	8	taxpayers	taxpayer	NOUN
ftr-405	1544	9	whom	whom	PRON
ftr-405	1544	10	the	the	DET
ftr-405	1544	11	income	income	NOUN
ftr-405	1544	12	tax	tax	NOUN
ftr-405	1544	13	provisions	provision	NOUN
ftr-405	1544	14	might	might	AUX
ftr-405	1544	15	leave	leave	VERB
ftr-405	1544	16	with	with	ADP
ftr-405	1544	17	insufficient	insufficient	ADJ
ftr-405	1544	18	resources	resource	NOUN
ftr-405	1544	19	to	to	PART
ftr-405	1544	20	meet	meet	VERB
ftr-405	1544	21	their	their	PRON
ftr-405	1544	22	subsistence	subsistence	NOUN
ftr-405	1544	23	needs.396	needs.396	ADV
ftr-405	1544	24	despite	despite	SCONJ
ftr-405	1544	25	prospective	prospective	ADJ
ftr-405	1544	26	application	application	NOUN
ftr-405	1544	27	,	,	PUNCT
ftr-405	1544	28	the	the	DET
ftr-405	1544	29	constitutional	constitutional	ADJ
ftr-405	1544	30	court	court	NOUN
ftr-405	1544	31	firmly	firmly	ADV
ftr-405	1544	32	established	establish	VERB
ftr-405	1544	33	an	an	DET
ftr-405	1544	34	income	income	NOUN
ftr-405	1544	35	tax	tax	NOUN
ftr-405	1544	36	exemption	exemption	NOUN
ftr-405	1544	37	zone	zone	NOUN
ftr-405	1544	38	around	around	ADP
ftr-405	1544	39	the	the	DET
ftr-405	1544	40	subsistence	subsistence	NOUN
ftr-405	1544	41	minimum	minimum	NOUN
ftr-405	1544	42	and	and	CCONJ
ftr-405	1544	43	looked	look	VERB
ftr-405	1544	44	to	to	ADP
ftr-405	1544	45	the	the	DET
ftr-405	1544	46	social	social	ADJ
ftr-405	1544	47	welfare	welfare	NOUN
ftr-405	1544	48	system	system	NOUN
ftr-405	1544	49	to	to	PART
ftr-405	1544	50	define	define	VERB
ftr-405	1544	51	that	that	DET
ftr-405	1544	52	minimum	minimum	NOUN
ftr-405	1544	53	,	,	PUNCT
ftr-405	1544	54	including	include	VERB
ftr-405	1544	55	the	the	DET
ftr-405	1544	56	effect	effect	NOUN
ftr-405	1544	57	of397	of397	NOUN
ftr-405	1544	58	indirect	indirect	ADJ
ftr-405	1544	59	taxes	taxis	NOUN
ftr-405	1544	60	on	on	ADP
ftr-405	1544	61	the	the	DET
ftr-405	1544	62	individual	individual	NOUN
ftr-405	1544	63	.	.	PUNCT
ftr-405	1545	1	398	398	NUM
ftr-405	1545	2	in	in	ADP
ftr-405	1545	3	late	late	ADJ
ftr-405	1545	4	1998	1998	NUM
ftr-405	1545	5	,	,	PUNCT
ftr-405	1545	6	the	the	DET
ftr-405	1545	7	constitutional	constitutional	ADJ
ftr-405	1545	8	court	court	NOUN
ftr-405	1545	9	traced	trace	VERB
ftr-405	1545	10	a	a	DET
ftr-405	1545	11	more	more	ADV
ftr-405	1545	12	detailed	detailed	ADJ
ftr-405	1545	13	methodology	methodology	NOUN
ftr-405	1545	14	for	for	ADP
ftr-405	1545	15	determining	determine	VERB
ftr-405	1545	16	the	the	DET
ftr-405	1545	17	amount	amount	NOUN
ftr-405	1545	18	of	of	ADP
ftr-405	1545	19	the	the	DET
ftr-405	1545	20	tax	tax	NOUN
ftr-405	1545	21	-	-	PUNCT
ftr-405	1545	22	free	free	ADJ
ftr-405	1545	23	subsistence	subsistence	NOUN
ftr-405	1545	24	minimum	minimum	NOUN
ftr-405	1545	25	for	for	ADP
ftr-405	1545	26	children	child	NOUN
ftr-405	1545	27	.	.	PUNCT
ftr-405	1546	1	the	the	DET
ftr-405	1546	2	court	court	NOUN
ftr-405	1546	3	specified	specify	VERB
ftr-405	1546	4	that	that	SCONJ
ftr-405	1546	5	while	while	SCONJ
ftr-405	1546	6	the	the	DET
ftr-405	1546	7	social	social	ADJ
ftr-405	1546	8	welfare399	welfare399	NOUN
ftr-405	1546	9	exemption	exemption	NOUN
ftr-405	1546	10	amount	amount	NOUN
ftr-405	1546	11	generally	generally	ADV
ftr-405	1546	12	would	would	AUX
ftr-405	1546	13	continue	continue	VERB
ftr-405	1546	14	to	to	PART
ftr-405	1546	15	provide	provide	VERB
ftr-405	1546	16	the	the	DET
ftr-405	1546	17	floor	floor	NOUN
ftr-405	1546	18	for	for	ADP
ftr-405	1546	19	the	the	DET
ftr-405	1546	20	minimum	minimum	NOUN
ftr-405	1546	21	,	,	PUNCT
ftr-405	1546	22	certain	certain	ADJ
ftr-405	1546	23	departures	departure	NOUN
ftr-405	1546	24	from	from	ADP
ftr-405	1546	25	social	social	ADJ
ftr-405	1546	26	welfare	welfare	NOUN
ftr-405	1546	27	computational	computational	ADJ
ftr-405	1546	28	methods	method	NOUN
ftr-405	1546	29	were	be	AUX
ftr-405	1546	30	permissible	permissible	ADJ
ftr-405	1546	31	.	.	PUNCT
ftr-405	1547	1	for	for	ADP
ftr-405	1547	2	example	example	NOUN
ftr-405	1547	3	,	,	PUNCT
ftr-405	1547	4	with	with	ADP
ftr-405	1547	5	respect	respect	NOUN
ftr-405	1547	6	to	to	ADP
ftr-405	1547	7	incremental	incremental	ADJ
ftr-405	1547	8	housing	housing	NOUN
ftr-405	1547	9	needs	need	NOUN
ftr-405	1547	10	for	for	ADP
ftr-405	1547	11	an	an	DET
ftr-405	1547	12	additional	additional	ADJ
ftr-405	1547	13	child	child	NOUN
ftr-405	1547	14	,	,	PUNCT
ftr-405	1547	15	social	social	ADJ
ftr-405	1547	16	welfare	welfare	NOUN
ftr-405	1547	17	used	use	VERB
ftr-405	1547	18	a	a	DET
ftr-405	1547	19	per	per	ADP
ftr-405	1547	20	capita	capita	NOUN
ftr-405	1547	21	computation	computation	NOUN
ftr-405	1547	22	,	,	PUNCT
ftr-405	1547	23	but	but	CCONJ
ftr-405	1547	24	the	the	DET
ftr-405	1547	25	court	court	NOUN
ftr-405	1547	26	accepted	accept	VERB
ftr-405	1547	27	an	an	DET
ftr-405	1547	28	incremental	incremental	ADJ
ftr-405	1547	29	need	need	NOUN
ftr-405	1547	30	standard	standard	NOUN
ftr-405	1547	31	that	that	PRON
ftr-405	1547	32	took	take	VERB
ftr-405	1547	33	into	into	ADP
ftr-405	1547	34	account	account	NOUN
ftr-405	1547	35	that	that	SCONJ
ftr-405	1547	36	no	no	DET
ftr-405	1547	37	additional	additional	ADJ
ftr-405	1547	38	common	common	ADJ
ftr-405	1547	39	area	area	NOUN
ftr-405	1547	40	space	space	NOUN
ftr-405	1547	41	(	(	PUNCT
ftr-405	1547	42	kitchens	kitchen	NOUN
ftr-405	1547	43	,	,	PUNCT
ftr-405	1547	44	bathrooms	bathroom	NOUN
ftr-405	1547	45	)	)	PUNCT
ftr-405	1547	46	was	be	AUX
ftr-405	1547	47	necessary	necessary	ADJ
ftr-405	1547	48	when	when	SCONJ
ftr-405	1547	49	a	a	DET
ftr-405	1547	50	315	315	NUM
ftr-405	1547	51	horizontal	horizontal	ADJ
ftr-405	1547	52	and	and	CCONJ
ftr-405	1547	53	vertical	vertical	ADJ
ftr-405	1547	54	equity	equity	NOUN
ftr-405	1547	55	in	in	ADP
ftr-405	1547	56	taxation	taxation	NOUN
ftr-405	1548	1	[	[	X
ftr-405	1548	2	vol.7:5	vol.7:5	NOUN
ftr-405	1548	3	400	400	NUM
ftr-405	1548	4	.	.	PUNCT
ftr-405	1549	1	i	i	PRON
ftr-405	1549	2	d.	d.	PROPN
ftr-405	1549	3	at	at	ADP
ftr-405	1549	4	263	263	NUM
ftr-405	1549	5	.	.	PUNCT
ftr-405	1550	1	401	401	NUM
ftr-405	1550	2	.	.	PUNCT
ftr-405	1551	1	i	i	PRON
ftr-405	1551	2	d.	d.	PROPN
ftr-405	1551	3	402	402	NUM
ftr-405	1551	4	.	.	PUNCT
ftr-405	1552	1	i	i	PRON
ftr-405	1552	2	d.	d.	PROPN
ftr-405	1552	3	at	at	ADP
ftr-405	1552	4	264	264	NUM
ftr-405	1552	5	-	-	SYM
ftr-405	1552	6	5	5	NUM
ftr-405	1552	7	.	.	PUNCT
ftr-405	1552	8	403	403	NUM
ftr-405	1552	9	.	.	PUNCT
ftr-405	1553	1	i	i	PRON
ftr-405	1553	2	d.	d.	PROPN
ftr-405	1553	3	at	at	ADP
ftr-405	1553	4	265	265	NUM
ftr-405	1553	5	.	.	PUNCT
ftr-405	1554	1	see	see	VERB
ftr-405	1554	2	supra	supra	PROPN
ftr-405	1554	3	note	note	PROPN
ftr-405	1554	4	382	382	NUM
ftr-405	1554	5	and	and	CCONJ
ftr-405	1554	6	accompanying	accompany	VERB
ftr-405	1554	7	text	text	NOUN
ftr-405	1554	8	.	.	PUNCT
ftr-405	1555	1	404	404	NUM
ftr-405	1555	2	.	.	PUNCT
ftr-405	1556	1	i	i	PRON
ftr-405	1556	2	d.	d.	PROPN
ftr-405	1556	3	the	the	DET
ftr-405	1556	4	computational	computational	ADJ
ftr-405	1556	5	intricacy	intricacy	NOUN
ftr-405	1556	6	of	of	ADP
ftr-405	1556	7	this	this	DET
ftr-405	1556	8	concept	concept	NOUN
ftr-405	1556	9	is	be	AUX
ftr-405	1556	10	important	important	ADJ
ftr-405	1556	11	.	.	PUNCT
ftr-405	1557	1	the	the	DET
ftr-405	1557	2	court	court	NOUN
ftr-405	1557	3	’s	’s	PART
ftr-405	1557	4	underlying	underlie	VERB
ftr-405	1557	5	fairness	fairness	NOUN
ftr-405	1557	6	principle	principle	NOUN
ftr-405	1557	7	is	be	AUX
ftr-405	1557	8	that	that	SCONJ
ftr-405	1557	9	progressive	progressive	ADJ
ftr-405	1557	10	rates	rate	NOUN
ftr-405	1557	11	commence	commence	VERB
ftr-405	1557	12	for	for	ADP
ftr-405	1557	13	all	all	DET
ftr-405	1557	14	taxpayers	taxpayer	NOUN
ftr-405	1557	15	at	at	ADP
ftr-405	1557	16	the	the	DET
ftr-405	1557	17	same	same	ADJ
ftr-405	1557	18	point	point	NOUN
ftr-405	1557	19	:	:	PUNCT
ftr-405	1557	20	income	income	NOUN
ftr-405	1557	21	in	in	ADP
ftr-405	1557	22	excess	excess	NOUN
ftr-405	1557	23	of	of	ADP
ftr-405	1557	24	the	the	DET
ftr-405	1557	25	subsistence	subsistence	NOUN
ftr-405	1557	26	minimum	minimum	NOUN
ftr-405	1557	27	for	for	ADP
ftr-405	1557	28	the	the	DET
ftr-405	1557	29	family	family	NOUN
ftr-405	1557	30	.	.	PUNCT
ftr-405	1558	1	the	the	DET
ftr-405	1558	2	subsistence	subsistence	NOUN
ftr-405	1558	3	minimum	minimum	NOUN
ftr-405	1558	4	is	be	AUX
ftr-405	1558	5	exempt	exempt	ADJ
ftr-405	1558	6	from	from	ADP
ftr-405	1558	7	income	income	NOUN
ftr-405	1558	8	tax	tax	NOUN
ftr-405	1558	9	.	.	PUNCT
ftr-405	1559	1	see	see	VERB
ftr-405	1559	2	the	the	DET
ftr-405	1559	3	example	example	NOUN
ftr-405	1559	4	in	in	ADP
ftr-405	1559	5	the	the	DET
ftr-405	1559	6	text	text	NOUN
ftr-405	1559	7	following	follow	VERB
ftr-405	1559	8	supra	supra	PROPN
ftr-405	1559	9	note	note	PROPN
ftr-405	1559	10	375	375	NUM
ftr-405	1559	11	.	.	PUNCT
ftr-405	1560	1	like	like	ADP
ftr-405	1560	2	any	any	DET
ftr-405	1560	3	deduction	deduction	NOUN
ftr-405	1560	4	,	,	PUNCT
ftr-405	1560	5	the	the	DET
ftr-405	1560	6	subsistence	subsistence	NOUN
ftr-405	1560	7	minimum	minimum	NOUN
ftr-405	1560	8	exemption	exemption	NOUN
ftr-405	1560	9	is	be	AUX
ftr-405	1560	10	more	more	ADV
ftr-405	1560	11	valuable	valuable	ADJ
ftr-405	1560	12	for	for	SCONJ
ftr-405	1560	13	taxpayers	taxpayer	NOUN
ftr-405	1560	14	subject	subject	ADJ
ftr-405	1560	15	to	to	ADP
ftr-405	1560	16	higher	high	ADJ
ftr-405	1560	17	maximum	maximum	ADJ
ftr-405	1560	18	rates	rate	NOUN
ftr-405	1560	19	of	of	ADP
ftr-405	1560	20	tax	tax	NOUN
ftr-405	1560	21	than	than	SCONJ
ftr-405	1560	22	taxpayers	taxpayer	NOUN
ftr-405	1560	23	subject	subject	ADJ
ftr-405	1560	24	to	to	ADP
ftr-405	1560	25	lower	low	ADJ
ftr-405	1560	26	maximum	maximum	ADJ
ftr-405	1560	27	rates	rate	NOUN
ftr-405	1560	28	,	,	PUNCT
ftr-405	1560	29	since	since	SCONJ
ftr-405	1560	30	deductions	deduction	NOUN
ftr-405	1560	31	reduce	reduce	VERB
ftr-405	1560	32	tax	tax	NOUN
ftr-405	1560	33	at	at	ADP
ftr-405	1560	34	the	the	DET
ftr-405	1560	35	margin	margin	NOUN
ftr-405	1560	36	.	.	PUNCT
ftr-405	1561	1	as	as	SCONJ
ftr-405	1561	2	the	the	DET
ftr-405	1561	3	constitutional	constitutional	ADJ
ftr-405	1561	4	court	court	NOUN
ftr-405	1561	5	views	view	VERB
ftr-405	1561	6	the	the	DET
ftr-405	1561	7	subsistence	subsistence	NOUN
ftr-405	1561	8	minimum	minimum	NOUN
ftr-405	1561	9	as	as	ADP
ftr-405	1561	10	an	an	DET
ftr-405	1561	11	exemption	exemption	NOUN
ftr-405	1561	12	from	from	ADP
ftr-405	1561	13	tax	tax	NOUN
ftr-405	1561	14	,	,	PUNCT
ftr-405	1561	15	consistency	consistency	NOUN
ftr-405	1561	16	demands	demand	NOUN
ftr-405	1561	17	that	that	SCONJ
ftr-405	1561	18	,	,	PUNCT
ftr-405	1561	19	in	in	ADP
ftr-405	1561	20	evaluating	evaluate	VERB
ftr-405	1561	21	a	a	DET
ftr-405	1561	22	direct	direct	ADJ
ftr-405	1561	23	subsidy	subsidy	NOUN
ftr-405	1561	24	like	like	ADP
ftr-405	1561	25	the	the	DET
ftr-405	1561	26	child	child	NOUN
ftr-405	1561	27	supplement	supplement	NOUN
ftr-405	1561	28	as	as	ADP
ftr-405	1561	29	satisfying	satisfy	VERB
ftr-405	1561	30	part	part	NOUN
ftr-405	1561	31	of	of	ADP
ftr-405	1561	32	that	that	DET
ftr-405	1561	33	subsistence	subsistence	NOUN
ftr-405	1561	34	exemption	exemption	NOUN
ftr-405	1561	35	,	,	PUNCT
ftr-405	1561	36	it	it	PRON
ftr-405	1561	37	must	must	AUX
ftr-405	1561	38	convert	convert	VERB
ftr-405	1561	39	the	the	DET
ftr-405	1561	40	subsidy	subsidy	NOUN
ftr-405	1561	41	into	into	ADP
ftr-405	1561	42	its	its	PRON
ftr-405	1561	43	exemption	exemption	NOUN
ftr-405	1561	44	equivalent	equivalent	ADJ
ftr-405	1561	45	amount	amount	NOUN
ftr-405	1561	46	.	.	PUNCT
ftr-405	1562	1	that	that	PRON
ftr-405	1562	2	means	mean	VERB
ftr-405	1562	3	that	that	SCONJ
ftr-405	1562	4	the	the	DET
ftr-405	1562	5	court	court	NOUN
ftr-405	1562	6	must	must	AUX
ftr-405	1562	7	take	take	VERB
ftr-405	1562	8	tax	tax	NOUN
ftr-405	1562	9	rates	rate	NOUN
ftr-405	1562	10	in	in	ADP
ftr-405	1562	11	account	account	NOUN
ftr-405	1562	12	.	.	PUNCT
ftr-405	1563	1	accordingly	accordingly	ADV
ftr-405	1563	2	,	,	PUNCT
ftr-405	1563	3	it	it	PRON
ftr-405	1563	4	requires	require	VERB
ftr-405	1563	5	a	a	DET
ftr-405	1563	6	larger	large	ADJ
ftr-405	1563	7	subsidy	subsidy	NOUN
ftr-405	1563	8	for	for	ADP
ftr-405	1563	9	higher	high	ADJ
ftr-405	1563	10	rate	rate	NOUN
ftr-405	1563	11	individuals	individual	NOUN
ftr-405	1563	12	to	to	PART
ftr-405	1563	13	convert	convert	VERB
ftr-405	1563	14	into	into	ADP
ftr-405	1563	15	the	the	DET
ftr-405	1563	16	same	same	ADJ
ftr-405	1563	17	exemption	exemption	NOUN
ftr-405	1563	18	amount	amount	NOUN
ftr-405	1563	19	for	for	ADP
ftr-405	1563	20	lower	low	ADJ
ftr-405	1563	21	rate	rate	NOUN
ftr-405	1563	22	individuals	individual	NOUN
ftr-405	1563	23	.	.	PUNCT
ftr-405	1564	1	hence	hence	ADV
ftr-405	1564	2	a	a	DET
ftr-405	1564	3	$	$	SYM
ftr-405	1564	4	1,000	1,000	NUM
ftr-405	1564	5	subsidy	subsidy	NOUN
ftr-405	1564	6	to	to	ADP
ftr-405	1564	7	a	a	DET
ftr-405	1564	8	20	20	NUM
ftr-405	1564	9	%	%	NOUN
ftr-405	1564	10	bracket	bracket	NOUN
ftr-405	1564	11	taxpayer	taxpayer	NOUN
ftr-405	1564	12	is	be	AUX
ftr-405	1564	13	the	the	DET
ftr-405	1564	14	same	same	ADJ
ftr-405	1564	15	as	as	ADP
ftr-405	1564	16	a	a	DET
ftr-405	1564	17	$	$	SYM
ftr-405	1564	18	5,000	5,000	NUM
ftr-405	1564	19	exemption	exemption	NOUN
ftr-405	1564	20	,	,	PUNCT
ftr-405	1564	21	but	but	CCONJ
ftr-405	1564	22	only	only	ADV
ftr-405	1564	23	a	a	DET
ftr-405	1564	24	$	$	SYM
ftr-405	1564	25	2,500	2,500	NUM
ftr-405	1564	26	exemption	exemption	NOUN
ftr-405	1564	27	to	to	ADP
ftr-405	1564	28	a	a	DET
ftr-405	1564	29	40	40	NUM
ftr-405	1564	30	%	%	NOUN
ftr-405	1564	31	bracket	bracket	NOUN
ftr-405	1564	32	taxpayer	taxpayer	NOUN
ftr-405	1564	33	.	.	PUNCT
ftr-405	1565	1	so	so	ADV
ftr-405	1565	2	a	a	DET
ftr-405	1565	3	$	$	SYM
ftr-405	1565	4	2,000	2,000	NUM
ftr-405	1565	5	exemption	exemption	NOUN
ftr-405	1565	6	is	be	AUX
ftr-405	1565	7	needed	need	VERB
ftr-405	1565	8	for	for	SCONJ
ftr-405	1565	9	the	the	DET
ftr-405	1565	10	40	40	NUM
ftr-405	1565	11	%	%	NOUN
ftr-405	1565	12	bracket	bracket	NOUN
ftr-405	1565	13	taxpayer	taxpayer	NOUN
ftr-405	1565	14	to	to	PART
ftr-405	1565	15	protect	protect	VERB
ftr-405	1565	16	the	the	DET
ftr-405	1565	17	same	same	ADJ
ftr-405	1565	18	subsistence	subsistence	NOUN
ftr-405	1565	19	minimum	minimum	NOUN
ftr-405	1565	20	of	of	ADP
ftr-405	1565	21	$	$	SYM
ftr-405	1565	22	5,000	5,000	NUM
ftr-405	1565	23	.	.	PUNCT
ftr-405	1566	1	if	if	SCONJ
ftr-405	1566	2	that	that	DET
ftr-405	1566	3	outcome	outcome	NOUN
ftr-405	1566	4	seems	seem	VERB
ftr-405	1566	5	rather	rather	ADV
ftr-405	1566	6	peculiar	peculiar	ADJ
ftr-405	1566	7	since	since	SCONJ
ftr-405	1566	8	a	a	DET
ftr-405	1566	9	direct	direct	ADJ
ftr-405	1566	10	subsidy	subsidy	NOUN
ftr-405	1566	11	covers	cover	VERB
ftr-405	1566	12	the	the	DET
ftr-405	1566	13	same	same	ADJ
ftr-405	1566	14	amount	amount	NOUN
ftr-405	1566	15	of	of	ADP
ftr-405	1566	16	expenses	expense	NOUN
ftr-405	1566	17	for	for	ADP
ftr-405	1566	18	each	each	DET
ftr-405	1566	19	family	family	NOUN
ftr-405	1566	20	,	,	PUNCT
ftr-405	1566	21	it	it	PRON
ftr-405	1566	22	is	be	AUX
ftr-405	1566	23	nevertheless	nevertheless	ADV
ftr-405	1566	24	inherent	inherent	ADJ
ftr-405	1566	25	in	in	ADP
ftr-405	1566	26	defining	define	VERB
ftr-405	1566	27	the	the	DET
ftr-405	1566	28	subsistence	subsistence	NOUN
ftr-405	1566	29	minimum	minimum	NOUN
ftr-405	1566	30	as	as	ADP
ftr-405	1566	31	an	an	DET
ftr-405	1566	32	exemption	exemption	NOUN
ftr-405	1566	33	rather	rather	ADV
ftr-405	1566	34	than	than	ADP
ftr-405	1566	35	providing	provide	VERB
ftr-405	1566	36	a	a	DET
ftr-405	1566	37	refundable	refundable	ADJ
ftr-405	1566	38	credit	credit	NOUN
ftr-405	1566	39	against	against	ADP
ftr-405	1566	40	tax	tax	NOUN
ftr-405	1566	41	to	to	ADP
ftr-405	1566	42	all	all	DET
ftr-405	1566	43	taxpayers	taxpayer	NOUN
ftr-405	1566	44	in	in	ADP
ftr-405	1566	45	an	an	DET
ftr-405	1566	46	amount	amount	NOUN
ftr-405	1566	47	equal	equal	ADJ
ftr-405	1566	48	to	to	ADP
ftr-405	1566	49	the	the	DET
ftr-405	1566	50	subsistence	subsistence	NOUN
ftr-405	1566	51	minimum	minimum	NOUN
ftr-405	1566	52	.	.	PUNCT
ftr-405	1567	1	to	to	ADP
ftr-405	1567	2	a	a	DET
ftr-405	1567	3	limited	limited	ADJ
ftr-405	1567	4	extent	extent	NOUN
ftr-405	1567	5	germany	germany	PROPN
ftr-405	1567	6	does	do	VERB
ftr-405	1567	7	just	just	ADV
ftr-405	1567	8	that	that	PRON
ftr-405	1567	9	by	by	ADP
ftr-405	1567	10	providing	provide	VERB
ftr-405	1567	11	welfare	welfare	NOUN
ftr-405	1567	12	assistance	assistance	NOUN
ftr-405	1567	13	to	to	ADP
ftr-405	1567	14	individuals	individual	NOUN
ftr-405	1567	15	whose	whose	DET
ftr-405	1567	16	incomes	income	NOUN
ftr-405	1567	17	are	be	AUX
ftr-405	1567	18	less	less	ADJ
ftr-405	1567	19	than	than	ADP
ftr-405	1567	20	the	the	DET
ftr-405	1567	21	subsistence	subsistence	NOUN
ftr-405	1567	22	minimum	minimum	NOUN
ftr-405	1567	23	.	.	PUNCT
ftr-405	1568	1	see	see	VERB
ftr-405	1568	2	the	the	DET
ftr-405	1568	3	bundessozialhilfegesetz	bundessozialhilfegesetz	NOUN
ftr-405	1568	4	(	(	PUNCT
ftr-405	1568	5	federal	federal	ADJ
ftr-405	1568	6	social	social	ADJ
ftr-405	1568	7	welfare	welfare	NOUN
ftr-405	1568	8	law	law	NOUN
ftr-405	1568	9	)	)	PUNCT
ftr-405	1568	10	(	(	PUNCT
ftr-405	1568	11	jun	jun	PROPN
ftr-405	1568	12	.	.	PROPN
ftr-405	1568	13	30	30	NUM
ftr-405	1568	14	,	,	PUNCT
ftr-405	1568	15	1961	1961	NUM
ftr-405	1568	16	,	,	PUNCT
ftr-405	1568	17	version	version	NOUN
ftr-405	1568	18	of	of	ADP
ftr-405	1568	19	mar	mar	PROPN
ftr-405	1568	20	.	.	PROPN
ftr-405	1568	21	23	23	NUM
ftr-405	1568	22	,	,	PUNCT
ftr-405	1568	23	1994	1994	NUM
ftr-405	1568	24	,	,	PUNCT
ftr-405	1568	25	as	as	SCONJ
ftr-405	1568	26	amended	amend	VERB
ftr-405	1568	27	through	through	ADP
ftr-405	1568	28	nov	nov	PROPN
ftr-405	1568	29	.	.	PROPN
ftr-405	1568	30	25	25	NUM
ftr-405	1568	31	,	,	PUNCT
ftr-405	1568	32	2003	2003	NUM
ftr-405	1568	33	)	)	PUNCT
ftr-405	1568	34	.	.	PUNCT
ftr-405	1569	1	family	family	NOUN
ftr-405	1569	2	adds	add	VERB
ftr-405	1569	3	a	a	DET
ftr-405	1569	4	child	child	NOUN
ftr-405	1569	5	.	.	PUNCT
ftr-405	1570	1	while	while	SCONJ
ftr-405	1570	2	accepting	accept	VERB
ftr-405	1570	3	a	a	DET
ftr-405	1570	4	shortfall	shortfall	NOUN
ftr-405	1570	5	tolerance	tolerance	NOUN
ftr-405	1570	6	of	of	ADP
ftr-405	1570	7	as	as	ADV
ftr-405	1570	8	much	much	ADJ
ftr-405	1570	9	as400	as400	NOUN
ftr-405	1570	10	15	15	NUM
ftr-405	1570	11	%	%	NOUN
ftr-405	1570	12	of	of	ADP
ftr-405	1570	13	the	the	DET
ftr-405	1570	14	subsistence	subsistence	NOUN
ftr-405	1570	15	minimum	minimum	NOUN
ftr-405	1570	16	for	for	ADP
ftr-405	1570	17	a	a	DET
ftr-405	1570	18	child	child	NOUN
ftr-405	1570	19	between	between	ADP
ftr-405	1570	20	the	the	DET
ftr-405	1570	21	tax	tax	NOUN
ftr-405	1570	22	exemption	exemption	NOUN
ftr-405	1570	23	and	and	CCONJ
ftr-405	1570	24	social	social	ADJ
ftr-405	1570	25	welfare	welfare	NOUN
ftr-405	1570	26	amounts	amount	NOUN
ftr-405	1570	27	,	,	PUNCT
ftr-405	1570	28	that	that	SCONJ
ftr-405	1570	29	tolerance	tolerance	NOUN
ftr-405	1570	30	would	would	AUX
ftr-405	1570	31	diminish	diminish	VERB
ftr-405	1570	32	if	if	SCONJ
ftr-405	1570	33	the	the	DET
ftr-405	1570	34	computation	computation	NOUN
ftr-405	1570	35	for	for	ADP
ftr-405	1570	36	tax	tax	NOUN
ftr-405	1570	37	purposes	purpose	NOUN
ftr-405	1570	38	rejects	reject	VERB
ftr-405	1570	39	social	social	ADJ
ftr-405	1570	40	welfare	welfare	NOUN
ftr-405	1570	41	’s	’s	PART
ftr-405	1570	42	questionable	questionable	ADJ
ftr-405	1570	43	computational	computational	ADJ
ftr-405	1570	44	conventions	convention	NOUN
ftr-405	1570	45	such	such	ADJ
ftr-405	1570	46	as	as	ADP
ftr-405	1570	47	per	per	ADP
ftr-405	1570	48	capita	capita	NOUN
ftr-405	1570	49	.	.	PUNCT
ftr-405	1571	1	401	401	NUM
ftr-405	1571	2	the	the	DET
ftr-405	1571	3	court	court	NOUN
ftr-405	1571	4	required	require	VERB
ftr-405	1571	5	that	that	SCONJ
ftr-405	1571	6	the	the	DET
ftr-405	1571	7	subsistence	subsistence	NOUN
ftr-405	1571	8	minimum	minimum	NOUN
ftr-405	1571	9	remain	remain	VERB
ftr-405	1571	10	free	free	ADJ
ftr-405	1571	11	of	of	ADP
ftr-405	1571	12	income	income	NOUN
ftr-405	1571	13	tax	tax	NOUN
ftr-405	1571	14	at	at	ADP
ftr-405	1571	15	all	all	DET
ftr-405	1571	16	income	income	NOUN
ftr-405	1571	17	levels	level	NOUN
ftr-405	1571	18	and	and	CCONJ
ftr-405	1571	19	marginal	marginal	ADJ
ftr-405	1571	20	rates	rate	NOUN
ftr-405	1571	21	of	of	ADP
ftr-405	1571	22	tax	tax	NOUN
ftr-405	1571	23	.	.	PUNCT
ftr-405	1572	1	as	as	SCONJ
ftr-405	1572	2	german	german	ADJ
ftr-405	1572	3	law402	law402	PROPN
ftr-405	1572	4	provided	provide	VERB
ftr-405	1572	5	a	a	DET
ftr-405	1572	6	child	child	NOUN
ftr-405	1572	7	supplement	supplement	NOUN
ftr-405	1572	8	for	for	ADP
ftr-405	1572	9	each	each	DET
ftr-405	1572	10	child	child	NOUN
ftr-405	1572	11	,	,	PUNCT
ftr-405	1572	12	as	as	ADV
ftr-405	1572	13	well	well	ADV
ftr-405	1572	14	as	as	ADP
ftr-405	1572	15	an	an	DET
ftr-405	1572	16	income	income	NOUN
ftr-405	1572	17	tax	tax	NOUN
ftr-405	1572	18	exemption	exemption	NOUN
ftr-405	1572	19	for	for	ADP
ftr-405	1572	20	each	each	DET
ftr-405	1572	21	child	child	NOUN
ftr-405	1572	22	,	,	PUNCT
ftr-405	1572	23	conversion	conversion	NOUN
ftr-405	1572	24	of	of	ADP
ftr-405	1572	25	the	the	DET
ftr-405	1572	26	child	child	NOUN
ftr-405	1572	27	supplement	supplement	NOUN
ftr-405	1572	28	into	into	ADP
ftr-405	1572	29	its	its	PRON
ftr-405	1572	30	exemption	exemption	NOUN
ftr-405	1572	31	equivalence	equivalence	NOUN
ftr-405	1572	32	became	become	VERB
ftr-405	1572	33	necessary	necessary	ADJ
ftr-405	1572	34	to	to	PART
ftr-405	1572	35	ascertain	ascertain	VERB
ftr-405	1572	36	whether	whether	SCONJ
ftr-405	1572	37	the	the	DET
ftr-405	1572	38	combination	combination	NOUN
ftr-405	1572	39	of	of	ADP
ftr-405	1572	40	the	the	DET
ftr-405	1572	41	supplement	supplement	NOUN
ftr-405	1572	42	and	and	CCONJ
ftr-405	1572	43	the	the	DET
ftr-405	1572	44	exemption	exemption	NOUN
ftr-405	1572	45	together	together	ADV
ftr-405	1572	46	left	leave	VERB
ftr-405	1572	47	the	the	DET
ftr-405	1572	48	subsistence	subsistence	NOUN
ftr-405	1572	49	minimum	minimum	NOUN
ftr-405	1572	50	per	per	ADP
ftr-405	1572	51	child	child	NOUN
ftr-405	1572	52	exempt	exempt	ADJ
ftr-405	1572	53	from	from	ADP
ftr-405	1572	54	taxation	taxation	NOUN
ftr-405	1572	55	.	.	PUNCT
ftr-405	1573	1	conversion	conversion	NOUN
ftr-405	1573	2	of	of	ADP
ftr-405	1573	3	the403	the403	PROPN
ftr-405	1573	4	child	child	NOUN
ftr-405	1573	5	supplement	supplement	VERB
ftr-405	1573	6	into	into	ADP
ftr-405	1573	7	a	a	DET
ftr-405	1573	8	deduction	deduction	NOUN
ftr-405	1573	9	equivalent	equivalent	NOUN
ftr-405	1573	10	must	must	AUX
ftr-405	1573	11	operate	operate	VERB
ftr-405	1573	12	at	at	ADP
ftr-405	1573	13	each	each	DET
ftr-405	1573	14	taxpayer	taxpayer	NOUN
ftr-405	1573	15	’s	’s	PART
ftr-405	1573	16	maximum	maximum	ADJ
ftr-405	1573	17	marginal	marginal	ADJ
ftr-405	1573	18	tax	tax	NOUN
ftr-405	1573	19	rate	rate	NOUN
ftr-405	1573	20	,	,	PUNCT
ftr-405	1573	21	lest	lest	SCONJ
ftr-405	1573	22	taxpayers	taxpayer	NOUN
ftr-405	1573	23	with	with	ADP
ftr-405	1573	24	children	child	NOUN
ftr-405	1573	25	bear	bear	VERB
ftr-405	1573	26	a	a	DET
ftr-405	1573	27	disproportional	disproportional	ADJ
ftr-405	1573	28	tax	tax	NOUN
ftr-405	1573	29	burden	burden	NOUN
ftr-405	1573	30	relative	relative	ADJ
ftr-405	1573	31	to	to	ADP
ftr-405	1573	32	taxpayers	taxpayer	NOUN
ftr-405	1573	33	without	without	ADP
ftr-405	1573	34	children	child	NOUN
ftr-405	1573	35	or	or	CCONJ
ftr-405	1573	36	to	to	ADP
ftr-405	1573	37	taxpayers	taxpayer	NOUN
ftr-405	1573	38	in	in	ADP
ftr-405	1573	39	higher	high	ADJ
ftr-405	1573	40	marginal	marginal	ADJ
ftr-405	1573	41	brackets	bracket	NOUN
ftr-405	1573	42	exempt	exempt	ADJ
ftr-405	1573	43	from	from	ADP
ftr-405	1573	44	tax	tax	NOUN
ftr-405	1573	45	on	on	ADP
ftr-405	1573	46	the	the	DET
ftr-405	1573	47	full	full	ADJ
ftr-405	1573	48	family	family	NOUN
ftr-405	1573	49	subsistence	subsistence	NOUN
ftr-405	1573	50	minimum	minimum	NOUN
ftr-405	1573	51	.	.	PUNCT
ftr-405	1574	1	for	for	ADP
ftr-405	1574	2	the	the	DET
ftr-405	1574	3	tax	tax	NOUN
ftr-405	1574	4	year	year	NOUN
ftr-405	1574	5	in	in	ADP
ftr-405	1574	6	question	question	NOUN
ftr-405	1574	7	,	,	PUNCT
ftr-405	1574	8	taxpaying	taxpaying	NOUN
ftr-405	1574	9	families	family	NOUN
ftr-405	1574	10	with404	with404	PROPN
ftr-405	1574	11	one	one	NUM
ftr-405	1574	12	child	child	NOUN
ftr-405	1574	13	and	and	CCONJ
ftr-405	1574	14	with	with	ADP
ftr-405	1574	15	marginal	marginal	ADJ
ftr-405	1574	16	rates	rate	NOUN
ftr-405	1574	17	of	of	ADP
ftr-405	1574	18	40	40	NUM
ftr-405	1574	19	%	%	NOUN
ftr-405	1574	20	or	or	CCONJ
ftr-405	1574	21	more	more	ADJ
ftr-405	1574	22	do	do	AUX
ftr-405	1574	23	not	not	PART
ftr-405	1574	24	enjoy	enjoy	VERB
ftr-405	1574	25	a	a	DET
ftr-405	1574	26	full	full	ADJ
ftr-405	1574	27	2006	2006	NUM
ftr-405	1574	28	]	]	X
ftr-405	1574	29	florida	florida	PROPN
ftr-405	1574	30	tax	tax	PROPN
ftr-405	1574	31	review	review	NOUN
ftr-405	1574	32	316	316	NUM
ftr-405	1574	33	405	405	NUM
ftr-405	1574	34	.	.	PUNCT
ftr-405	1575	1	i	i	PRON
ftr-405	1575	2	d.	d.	PROPN
ftr-405	1575	3	at	at	ADP
ftr-405	1575	4	266	266	NUM
ftr-405	1575	5	.	.	PUNCT
ftr-405	1575	6	406	406	NUM
ftr-405	1575	7	.	.	PUNCT
ftr-405	1576	1	i	i	PRON
ftr-405	1576	2	d.	d.	PROPN
ftr-405	1576	3	at	at	ADP
ftr-405	1576	4	267	267	NUM
ftr-405	1576	5	-	-	SYM
ftr-405	1576	6	8	8	NUM
ftr-405	1576	7	.	.	X
ftr-405	1576	8	407	407	NUM
ftr-405	1576	9	.	.	PUNCT
ftr-405	1577	1	supra	supra	PROPN
ftr-405	1577	2	note	note	VERB
ftr-405	1577	3	395	395	NUM
ftr-405	1577	4	and	and	CCONJ
ftr-405	1577	5	accompanying	accompany	VERB
ftr-405	1577	6	text	text	NOUN
ftr-405	1577	7	.	.	PUNCT
ftr-405	1578	1	408	408	NUM
ftr-405	1578	2	.	.	PUNCT
ftr-405	1579	1	bverge	bverge	NOUN
ftr-405	1579	2	101	101	NUM
ftr-405	1579	3	,	,	PUNCT
ftr-405	1579	4	297	297	NUM
ftr-405	1579	5	(	(	PUNCT
ftr-405	1579	6	jul	jul	PROPN
ftr-405	1579	7	.	.	PROPN
ftr-405	1579	8	12	12	NUM
ftr-405	1579	9	,	,	PUNCT
ftr-405	1579	10	1999	1999	NUM
ftr-405	1579	11	,	,	PUNCT
ftr-405	1579	12	2d	2d	NUM
ftr-405	1579	13	senat	senat	PROPN
ftr-405	1579	14	)	)	PUNCT
ftr-405	1579	15	.	.	PUNCT
ftr-405	1580	1	409	409	NUM
ftr-405	1580	2	.	.	PUNCT
ftr-405	1581	1	estg	estg	PROPN
ftr-405	1581	2	§	§	PROPN
ftr-405	1581	3	4	4	NUM
ftr-405	1581	4	(	(	PUNCT
ftr-405	1581	5	5	5	NUM
ftr-405	1581	6	)	)	PUNCT
ftr-405	1581	7	6b	6b	NOUN
ftr-405	1581	8	.	.	PUNCT
ftr-405	1582	1	compare	compare	VERB
ftr-405	1582	2	the	the	DET
ftr-405	1582	3	u.s	u.s	PROPN
ftr-405	1582	4	.	.	PROPN
ftr-405	1582	5	restrictions	restriction	NOUN
ftr-405	1582	6	on	on	ADP
ftr-405	1582	7	home	home	NOUN
ftr-405	1582	8	office	office	NOUN
ftr-405	1582	9	deductions	deduction	NOUN
ftr-405	1582	10	in	in	ADP
ftr-405	1582	11	irc	irc	PROPN
ftr-405	1582	12	§	§	PROPN
ftr-405	1582	13	280a	280a	PROPN
ftr-405	1582	14	.	.	PUNCT
ftr-405	1583	1	410	410	NUM
ftr-405	1583	2	.	.	PUNCT
ftr-405	1584	1	bverge	bverge	NOUN
ftr-405	1584	2	101	101	NUM
ftr-405	1584	3	,	,	PUNCT
ftr-405	1584	4	supra	supra	PROPN
ftr-405	1584	5	note	note	NOUN
ftr-405	1584	6	408	408	NUM
ftr-405	1584	7	,	,	PUNCT
ftr-405	1584	8	at	at	ADP
ftr-405	1584	9	310	310	NUM
ftr-405	1584	10	.	.	PUNCT
ftr-405	1585	1	411	411	NUM
ftr-405	1585	2	.	.	PUNCT
ftr-405	1585	3	basic	basic	ADJ
ftr-405	1585	4	law	law	NOUN
ftr-405	1585	5	art	art	NOUN
ftr-405	1585	6	.	.	PUNCT
ftr-405	1586	1	6	6	NUM
ftr-405	1586	2	.	.	X
ftr-405	1586	3	412	412	NUM
ftr-405	1586	4	.	.	PUNCT
ftr-405	1587	1	bverge	bverge	VERB
ftr-405	1587	2	102	102	NUM
ftr-405	1587	3	,	,	PUNCT
ftr-405	1587	4	127	127	NUM
ftr-405	1587	5	(	(	PUNCT
ftr-405	1587	6	may	may	PROPN
ftr-405	1587	7	24	24	NUM
ftr-405	1587	8	,	,	PUNCT
ftr-405	1587	9	2000	2000	NUM
ftr-405	1587	10	,	,	PUNCT
ftr-405	1587	11	1st	1st	PROPN
ftr-405	1587	12	senat	senat	PROPN
ftr-405	1587	13	)	)	PUNCT
ftr-405	1587	14	,	,	PUNCT
ftr-405	1587	15	bverge	bverge	NOUN
ftr-405	1587	16	112	112	NUM
ftr-405	1587	17	,	,	PUNCT
ftr-405	1587	18	164	164	NUM
ftr-405	1587	19	,	,	PUNCT
ftr-405	1587	20	2	2	NUM
ftr-405	1587	21	bvr	bvr	PROPN
ftr-405	1587	22	167/02	167/02	PROPN
ftr-405	1587	23	(	(	PUNCT
ftr-405	1587	24	jan	jan	PROPN
ftr-405	1587	25	.	.	PROPN
ftr-405	1587	26	11	11	NUM
ftr-405	1587	27	,	,	PUNCT
ftr-405	1587	28	2005	2005	NUM
ftr-405	1587	29	,	,	PUNCT
ftr-405	1587	30	2d	2d	NUM
ftr-405	1587	31	senat	senat	PROPN
ftr-405	1587	32	)	)	PUNCT
ftr-405	1587	33	(	(	PUNCT
ftr-405	1587	34	at	at	ADP
ftr-405	1587	35	:	:	PUNCT
ftr-405	1587	36	http://www.bverfg.de/entscheidungen/	http://www.bverfg.de/entscheidungen/	PROPN
ftr-405	1587	37	rs20050111_2bvr016702.html	rs20050111_2bvr016702.html	PROPN
ftr-405	1587	38	)	)	PUNCT
ftr-405	1587	39	,	,	PUNCT
ftr-405	1587	40	bverge	bverge	NOUN
ftr-405	1587	41	112	112	NUM
ftr-405	1587	42	,	,	PUNCT
ftr-405	1587	43	268	268	NUM
ftr-405	1587	44	,	,	PUNCT
ftr-405	1587	45	2	2	NUM
ftr-405	1587	46	bvl	bvl	NOUN
ftr-405	1587	47	7/00	7/00	NUM
ftr-405	1587	48	(	(	PUNCT
ftr-405	1587	49	mar	mar	PROPN
ftr-405	1587	50	.	.	PROPN
ftr-405	1587	51	16	16	NUM
ftr-405	1587	52	,	,	PUNCT
ftr-405	1587	53	2005	2005	NUM
ftr-405	1587	54	)	)	PUNCT
ftr-405	1587	55	(	(	PUNCT
ftr-405	1587	56	at	at	ADP
ftr-405	1587	57	:	:	PUNCT
ftr-405	1587	58	http://www.bverfg.de/entscheidungen/ls20050316_2bvl000700.html	http://www.bverfg.de/entscheidungen/ls20050316_2bvl000700.html	PROPN
ftr-405	1587	59	)	)	PUNCT
ftr-405	1587	60	,	,	PUNCT
ftr-405	1587	61	cases	case	NOUN
ftr-405	1587	62	discussed	discuss	VERB
ftr-405	1587	63	in	in	ADP
ftr-405	1587	64	text	text	NOUN
ftr-405	1587	65	following	follow	VERB
ftr-405	1587	66	this	this	DET
ftr-405	1587	67	note	note	NOUN
ftr-405	1587	68	.	.	PUNCT
ftr-405	1588	1	413	413	NUM
ftr-405	1588	2	.	.	PUNCT
ftr-405	1589	1	i	i	PRON
ftr-405	1589	2	d.	d.	PROPN
ftr-405	1589	3	bverge	bverge	NOUN
ftr-405	1589	4	112	112	NUM
ftr-405	1589	5	,	,	PUNCT
ftr-405	1589	6	164	164	NUM
ftr-405	1589	7	,	,	PUNCT
ftr-405	1589	8	2	2	NUM
ftr-405	1589	9	bvr	bvr	PROPN
ftr-405	1589	10	167/02	167/02	PROPN
ftr-405	1589	11	.	.	PUNCT
ftr-405	1590	1	subsistence	subsistence	NOUN
ftr-405	1590	2	exemption	exemption	NOUN
ftr-405	1590	3	.	.	PUNCT
ftr-405	1591	1	while	while	SCONJ
ftr-405	1591	2	the	the	DET
ftr-405	1591	3	constitutional	constitutional	ADJ
ftr-405	1591	4	court	court	NOUN
ftr-405	1591	5	left	leave	VERB
ftr-405	1591	6	the	the	DET
ftr-405	1591	7	federal405	federal405	PROPN
ftr-405	1591	8	financial	financial	ADJ
ftr-405	1591	9	court	court	NOUN
ftr-405	1591	10	to	to	PART
ftr-405	1591	11	fashion	fashion	VERB
ftr-405	1591	12	the	the	DET
ftr-405	1591	13	appropriate	appropriate	ADJ
ftr-405	1591	14	form	form	NOUN
ftr-405	1591	15	of	of	ADP
ftr-405	1591	16	remedy	remedy	NOUN
ftr-405	1591	17	,	,	PUNCT
ftr-405	1591	18	the	the	DET
ftr-405	1591	19	constitutional	constitutional	ADJ
ftr-405	1591	20	court	court	NOUN
ftr-405	1591	21	was	be	AUX
ftr-405	1591	22	unwilling	unwilling	ADJ
ftr-405	1591	23	to	to	PART
ftr-405	1591	24	apply	apply	VERB
ftr-405	1591	25	its	its	PRON
ftr-405	1591	26	holding	holding	NOUN
ftr-405	1591	27	prospectively	prospectively	ADV
ftr-405	1591	28	only	only	ADV
ftr-405	1591	29	,	,	PUNCT
ftr-405	1591	30	as	as	SCONJ
ftr-405	1591	31	it	it	PRON
ftr-405	1591	32	had	have	VERB
ftr-405	1591	33	done40	done40	ADV
ftr-405	1591	34	6	6	NUM
ftr-405	1591	35	in	in	ADP
ftr-405	1591	36	the	the	DET
ftr-405	1591	37	earlier	early	ADJ
ftr-405	1591	38	subsistence	subsistence	NOUN
ftr-405	1591	39	case	case	NOUN
ftr-405	1591	40	.	.	PUNCT
ftr-405	1592	1	407	407	NUM
ftr-405	1592	2	the	the	DET
ftr-405	1592	3	constitutional	constitutional	ADJ
ftr-405	1592	4	court	court	NOUN
ftr-405	1592	5	has	have	AUX
ftr-405	1592	6	shown	show	VERB
ftr-405	1592	7	itself	itself	PRON
ftr-405	1592	8	to	to	PART
ftr-405	1592	9	tolerate	tolerate	VERB
ftr-405	1592	10	legislative	legislative	ADJ
ftr-405	1592	11	and	and	CCONJ
ftr-405	1592	12	administrative	administrative	ADJ
ftr-405	1592	13	imprecision	imprecision	NOUN
ftr-405	1592	14	in	in	ADP
ftr-405	1592	15	the	the	DET
ftr-405	1592	16	application	application	NOUN
ftr-405	1592	17	of	of	ADP
ftr-405	1592	18	the	the	DET
ftr-405	1592	19	equality	equality	NOUN
ftr-405	1592	20	principle	principle	NOUN
ftr-405	1592	21	as	as	SCONJ
ftr-405	1592	22	needed	need	VERB
ftr-405	1592	23	to	to	PART
ftr-405	1592	24	allow	allow	VERB
ftr-405	1592	25	for	for	ADP
ftr-405	1592	26	generalized	generalized	ADJ
ftr-405	1592	27	approaches	approach	NOUN
ftr-405	1592	28	to	to	ADP
ftr-405	1592	29	taxation	taxation	NOUN
ftr-405	1592	30	.	.	PUNCT
ftr-405	1593	1	for	for	ADP
ftr-405	1593	2	example	example	NOUN
ftr-405	1593	3	,	,	PUNCT
ftr-405	1593	4	the	the	DET
ftr-405	1593	5	court	court	NOUN
ftr-405	1593	6	allowed	allow	VERB
ftr-405	1593	7	a	a	DET
ftr-405	1593	8	generalized	generalized	ADJ
ftr-405	1593	9	approach	approach	NOUN
ftr-405	1593	10	to	to	ADP
ftr-405	1593	11	the	the	DET
ftr-405	1593	12	deduction	deduction	NOUN
ftr-405	1593	13	for	for	ADP
ftr-405	1593	14	home	home	NOUN
ftr-405	1593	15	office	office	NOUN
ftr-405	1593	16	expenditures	expenditure	NOUN
ftr-405	1593	17	.	.	PUNCT
ftr-405	1594	1	the	the	DET
ftr-405	1594	2	statute	statute	NOUN
ftr-405	1594	3	on	on	ADP
ftr-405	1594	4	home	home	NOUN
ftr-405	1594	5	office	office	NOUN
ftr-405	1594	6	expenditures	expenditure	NOUN
ftr-405	1594	7	distinguished408	distinguished408	PROPN
ftr-405	1594	8	among	among	ADP
ftr-405	1594	9	home	home	NOUN
ftr-405	1594	10	offices	office	NOUN
ftr-405	1594	11	used	use	VERB
ftr-405	1594	12	50	50	NUM
ftr-405	1594	13	%	%	NOUN
ftr-405	1594	14	or	or	CCONJ
ftr-405	1594	15	less	less	ADJ
ftr-405	1594	16	for	for	ADP
ftr-405	1594	17	business	business	NOUN
ftr-405	1594	18	for	for	ADP
ftr-405	1594	19	which	which	PRON
ftr-405	1594	20	there	there	PRON
ftr-405	1594	21	was	be	VERB
ftr-405	1594	22	no	no	DET
ftr-405	1594	23	deduction	deduction	NOUN
ftr-405	1594	24	;	;	PUNCT
ftr-405	1594	25	home	home	NOUN
ftr-405	1594	26	offices	office	NOUN
ftr-405	1594	27	used	use	VERB
ftr-405	1594	28	more	more	ADJ
ftr-405	1594	29	than	than	ADP
ftr-405	1594	30	50	50	NUM
ftr-405	1594	31	%	%	NOUN
ftr-405	1594	32	for	for	ADP
ftr-405	1594	33	business	business	NOUN
ftr-405	1594	34	but	but	CCONJ
ftr-405	1594	35	that	that	PRON
ftr-405	1594	36	were	be	AUX
ftr-405	1594	37	not	not	PART
ftr-405	1594	38	the	the	DET
ftr-405	1594	39	center	center	NOUN
ftr-405	1594	40	of	of	ADP
ftr-405	1594	41	the	the	DET
ftr-405	1594	42	taxpayer	taxpayer	NOUN
ftr-405	1594	43	’s	’s	PART
ftr-405	1594	44	business	business	NOUN
ftr-405	1594	45	activity	activity	NOUN
ftr-405	1594	46	for	for	ADP
ftr-405	1594	47	which	which	PRON
ftr-405	1594	48	the	the	DET
ftr-405	1594	49	statute	statute	NOUN
ftr-405	1594	50	limited	limit	VERB
ftr-405	1594	51	the	the	DET
ftr-405	1594	52	deduction	deduction	NOUN
ftr-405	1594	53	to	to	ADP
ftr-405	1594	54	a	a	DET
ftr-405	1594	55	specific	specific	ADJ
ftr-405	1594	56	amount	amount	NOUN
ftr-405	1594	57	;	;	PUNCT
ftr-405	1594	58	and	and	CCONJ
ftr-405	1594	59	home	home	NOUN
ftr-405	1594	60	offices	office	NOUN
ftr-405	1594	61	used	use	VERB
ftr-405	1594	62	exclusively	exclusively	ADV
ftr-405	1594	63	as	as	ADP
ftr-405	1594	64	the	the	DET
ftr-405	1594	65	center	center	NOUN
ftr-405	1594	66	of	of	ADP
ftr-405	1594	67	the	the	DET
ftr-405	1594	68	taxpayer	taxpayer	NOUN
ftr-405	1594	69	’s	’s	PART
ftr-405	1594	70	business	business	NOUN
ftr-405	1594	71	activity	activity	NOUN
ftr-405	1594	72	for	for	ADP
ftr-405	1594	73	which	which	PRON
ftr-405	1594	74	all	all	DET
ftr-405	1594	75	expense	expense	NOUN
ftr-405	1594	76	were	be	AUX
ftr-405	1594	77	deductible	deductible	ADJ
ftr-405	1594	78	.	.	PUNCT
ftr-405	1595	1	the	the	DET
ftr-405	1595	2	taxpayer	taxpayer	NOUN
ftr-405	1595	3	argued	argue	VERB
ftr-405	1595	4	that	that	SCONJ
ftr-405	1595	5	the	the	DET
ftr-405	1595	6	statute	statute	NOUN
ftr-405	1595	7	allowed	allow	VERB
ftr-405	1595	8	the	the	DET
ftr-405	1595	9	full	full	ADJ
ftr-405	1595	10	cost	cost	NOUN
ftr-405	1595	11	of	of	ADP
ftr-405	1595	12	an409	an409	PROPN
ftr-405	1595	13	outside	outside	ADJ
ftr-405	1595	14	office	office	NOUN
ftr-405	1595	15	,	,	PUNCT
ftr-405	1595	16	which	which	PRON
ftr-405	1595	17	placed	place	VERB
ftr-405	1595	18	home	home	NOUN
ftr-405	1595	19	offices	office	NOUN
ftr-405	1595	20	at	at	ADP
ftr-405	1595	21	a	a	DET
ftr-405	1595	22	disadvantage	disadvantage	NOUN
ftr-405	1595	23	.	.	PUNCT
ftr-405	1596	1	the	the	DET
ftr-405	1596	2	court	court	NOUN
ftr-405	1596	3	,	,	PUNCT
ftr-405	1596	4	however	however	ADV
ftr-405	1596	5	,	,	PUNCT
ftr-405	1596	6	accepted	accept	VERB
ftr-405	1596	7	the	the	DET
ftr-405	1596	8	need	need	NOUN
ftr-405	1596	9	to	to	PART
ftr-405	1596	10	generalize	generalize	VERB
ftr-405	1596	11	in	in	ADP
ftr-405	1596	12	the	the	DET
ftr-405	1596	13	law	law	NOUN
ftr-405	1596	14	and	and	CCONJ
ftr-405	1596	15	permitted	permit	VERB
ftr-405	1596	16	the	the	DET
ftr-405	1596	17	statute	statute	NOUN
ftr-405	1596	18	to	to	PART
ftr-405	1596	19	stand	stand	VERB
ftr-405	1596	20	,	,	PUNCT
ftr-405	1596	21	even	even	ADV
ftr-405	1596	22	though	though	SCONJ
ftr-405	1596	23	it	it	PRON
ftr-405	1596	24	might	might	AUX
ftr-405	1596	25	result	result	VERB
ftr-405	1596	26	in	in	ADP
ftr-405	1596	27	some	some	DET
ftr-405	1596	28	home	home	NOUN
ftr-405	1596	29	office	office	NOUN
ftr-405	1596	30	users	user	NOUN
ftr-405	1596	31	being	be	AUX
ftr-405	1596	32	placed	place	VERB
ftr-405	1596	33	at	at	ADP
ftr-405	1596	34	a	a	DET
ftr-405	1596	35	disadvantage	disadvantage	NOUN
ftr-405	1596	36	.	.	PUNCT
ftr-405	1597	1	410	410	NUM
ftr-405	1597	2	nevertheless	nevertheless	ADV
ftr-405	1597	3	,	,	PUNCT
ftr-405	1597	4	the	the	DET
ftr-405	1597	5	legislative	legislative	ADJ
ftr-405	1597	6	wish	wish	VERB
ftr-405	1597	7	to	to	PART
ftr-405	1597	8	generalize	generalize	VERB
ftr-405	1597	9	and	and	CCONJ
ftr-405	1597	10	categorize	categorize	VERB
ftr-405	1597	11	may	may	AUX
ftr-405	1597	12	not	not	PART
ftr-405	1597	13	conflict	conflict	VERB
ftr-405	1597	14	with	with	ADP
ftr-405	1597	15	the	the	DET
ftr-405	1597	16	equality	equality	NOUN
ftr-405	1597	17	principle	principle	NOUN
ftr-405	1597	18	in	in	ADP
ftr-405	1597	19	conjunction	conjunction	NOUN
ftr-405	1597	20	with	with	ADP
ftr-405	1597	21	the	the	DET
ftr-405	1597	22	protection	protection	NOUN
ftr-405	1597	23	of	of	ADP
ftr-405	1597	24	family	family	NOUN
ftr-405	1597	25	principle	principle	NOUN
ftr-405	1597	26	.	.	PUNCT
ftr-405	1598	1	confronted	confront	VERB
ftr-405	1598	2	with	with	ADP
ftr-405	1598	3	possible	possible	ADJ
ftr-405	1598	4	disparate	disparate	ADJ
ftr-405	1598	5	treatment	treatment	NOUN
ftr-405	1598	6	of	of	ADP
ftr-405	1598	7	families411	families411	PROPN
ftr-405	1598	8	relative	relative	ADJ
ftr-405	1598	9	to	to	ADP
ftr-405	1598	10	one	one	NUM
ftr-405	1598	11	another	another	DET
ftr-405	1598	12	or	or	CCONJ
ftr-405	1598	13	families	family	NOUN
ftr-405	1598	14	without	without	ADP
ftr-405	1598	15	children	child	NOUN
ftr-405	1598	16	,	,	PUNCT
ftr-405	1598	17	recent	recent	ADJ
ftr-405	1598	18	decisions	decision	NOUN
ftr-405	1598	19	affirm	affirm	VERB
ftr-405	1598	20	both	both	CCONJ
ftr-405	1598	21	the	the	DET
ftr-405	1598	22	constitutional	constitutional	ADJ
ftr-405	1598	23	court	court	NOUN
ftr-405	1598	24	’s	’s	PART
ftr-405	1598	25	commitment	commitment	NOUN
ftr-405	1598	26	to	to	ADP
ftr-405	1598	27	a	a	DET
ftr-405	1598	28	family	family	NOUN
ftr-405	1598	29	subsistence	subsistence	NOUN
ftr-405	1598	30	minimum	minimum	NOUN
ftr-405	1598	31	free	free	ADJ
ftr-405	1598	32	from	from	ADP
ftr-405	1598	33	income	income	NOUN
ftr-405	1598	34	taxation	taxation	NOUN
ftr-405	1598	35	and	and	CCONJ
ftr-405	1598	36	a	a	DET
ftr-405	1598	37	level	level	NOUN
ftr-405	1598	38	playing	playing	NOUN
ftr-405	1598	39	field	field	NOUN
ftr-405	1598	40	for	for	ADP
ftr-405	1598	41	all	all	DET
ftr-405	1598	42	taxpayers	taxpayer	NOUN
ftr-405	1598	43	without	without	ADP
ftr-405	1598	44	regard	regard	NOUN
ftr-405	1598	45	to	to	ADP
ftr-405	1598	46	family	family	NOUN
ftr-405	1598	47	status	status	NOUN
ftr-405	1598	48	.	.	PUNCT
ftr-405	1599	1	412	412	NUM
ftr-405	1599	2	in	in	ADP
ftr-405	1599	3	the	the	DET
ftr-405	1599	4	first	first	ADJ
ftr-405	1599	5	of	of	ADP
ftr-405	1599	6	these	these	DET
ftr-405	1599	7	cases	case	NOUN
ftr-405	1599	8	,	,	PUNCT
ftr-405	1599	9	the	the	DET
ftr-405	1599	10	taxpayer	taxpayer	NOUN
ftr-405	1599	11	could	could	AUX
ftr-405	1599	12	not	not	PART
ftr-405	1599	13	claim	claim	VERB
ftr-405	1599	14	the	the	DET
ftr-405	1599	15	child413	child413	PROPN
ftr-405	1599	16	exemption	exemption	NOUN
ftr-405	1599	17	and	and	CCONJ
ftr-405	1599	18	did	do	AUX
ftr-405	1599	19	not	not	PART
ftr-405	1599	20	receive	receive	VERB
ftr-405	1599	21	the	the	DET
ftr-405	1599	22	child	child	NOUN
ftr-405	1599	23	supplement	supplement	NOUN
ftr-405	1599	24	for	for	ADP
ftr-405	1599	25	her	her	PRON
ftr-405	1599	26	adult	adult	NOUN
ftr-405	1599	27	child	child	NOUN
ftr-405	1599	28	because	because	SCONJ
ftr-405	1599	29	the	the	DET
ftr-405	1599	30	child	child	NOUN
ftr-405	1599	31	,	,	PUNCT
ftr-405	1599	32	who	who	PRON
ftr-405	1599	33	otherwise	otherwise	ADV
ftr-405	1599	34	met	meet	VERB
ftr-405	1599	35	the	the	DET
ftr-405	1599	36	requirements	requirement	NOUN
ftr-405	1599	37	for	for	ADP
ftr-405	1599	38	a	a	DET
ftr-405	1599	39	continuing	continue	VERB
ftr-405	1599	40	317	317	NUM
ftr-405	1599	41	horizontal	horizontal	ADJ
ftr-405	1599	42	and	and	CCONJ
ftr-405	1599	43	vertical	vertical	ADJ
ftr-405	1599	44	equity	equity	NOUN
ftr-405	1599	45	in	in	ADP
ftr-405	1599	46	taxation	taxation	NOUN
ftr-405	1600	1	[	[	X
ftr-405	1600	2	vol.7:5	vol.7:5	PROPN
ftr-405	1600	3	414	414	NUM
ftr-405	1600	4	.	.	PUNCT
ftr-405	1601	1	bverge	bverge	NOUN
ftr-405	1601	2	112	112	NUM
ftr-405	1601	3	,	,	PUNCT
ftr-405	1601	4	268	268	NUM
ftr-405	1601	5	,	,	PUNCT
ftr-405	1601	6	2	2	NUM
ftr-405	1601	7	bvl	bvl	NOUN
ftr-405	1601	8	7/00	7/00	NUM
ftr-405	1601	9	,	,	PUNCT
ftr-405	1601	10	supra	supra	PROPN
ftr-405	1601	11	note	note	VERB
ftr-405	1601	12	412	412	NUM
ftr-405	1601	13	(	(	PUNCT
ftr-405	1601	14	mar	mar	PROPN
ftr-405	1601	15	.	.	PROPN
ftr-405	1601	16	16	16	NUM
ftr-405	1601	17	,	,	PUNCT
ftr-405	1601	18	2005	2005	NUM
ftr-405	1601	19	)	)	PUNCT
ftr-405	1601	20	.	.	PUNCT
ftr-405	1602	1	415	415	NUM
ftr-405	1602	2	.	.	PUNCT
ftr-405	1603	1	estg	estg	PROPN
ftr-405	1603	2	§	§	PROPN
ftr-405	1603	3	33c	33c	NOUN
ftr-405	1603	4	(	(	PUNCT
ftr-405	1603	5	allowing	allow	VERB
ftr-405	1603	6	the	the	DET
ftr-405	1603	7	deduction	deduction	NOUN
ftr-405	1603	8	for	for	ADP
ftr-405	1603	9	parents	parent	NOUN
ftr-405	1603	10	who	who	PRON
ftr-405	1603	11	are	be	AUX
ftr-405	1603	12	working	work	VERB
ftr-405	1603	13	or	or	CCONJ
ftr-405	1603	14	attending	attend	VERB
ftr-405	1603	15	school	school	NOUN
ftr-405	1603	16	or	or	CCONJ
ftr-405	1603	17	training	training	NOUN
ftr-405	1603	18	)	)	PUNCT
ftr-405	1603	19	.	.	PUNCT
ftr-405	1604	1	compare	compare	VERB
ftr-405	1604	2	the	the	DET
ftr-405	1604	3	limited	limited	ADJ
ftr-405	1604	4	tax	tax	NOUN
ftr-405	1604	5	credit	credit	NOUN
ftr-405	1604	6	under	under	ADP
ftr-405	1604	7	u.s	u.s	PROPN
ftr-405	1604	8	.	.	PROPN
ftr-405	1604	9	law	law	NOUN
ftr-405	1604	10	,	,	PUNCT
ftr-405	1604	11	irc	irc	ADV
ftr-405	1604	12	§	§	PROPN
ftr-405	1604	13	21	21	NUM
ftr-405	1604	14	.	.	PUNCT
ftr-405	1605	1	416	416	NUM
ftr-405	1605	2	.	.	PUNCT
ftr-405	1606	1	under	under	ADP
ftr-405	1606	2	the	the	DET
ftr-405	1606	3	current	current	ADJ
ftr-405	1606	4	statute	statute	NOUN
ftr-405	1606	5	,	,	PUNCT
ftr-405	1606	6	the	the	DET
ftr-405	1606	7	floor	floor	NOUN
ftr-405	1606	8	is	be	AUX
ftr-405	1606	9	a	a	DET
ftr-405	1606	10	fixed	fix	VERB
ftr-405	1606	11	sum	sum	NOUN
ftr-405	1606	12	per	per	ADP
ftr-405	1606	13	child	child	NOUN
ftr-405	1606	14	.	.	PUNCT
ftr-405	1607	1	exemption	exemption	NOUN
ftr-405	1607	2	and	and	CCONJ
ftr-405	1607	3	supplement	supplement	NOUN
ftr-405	1607	4	,	,	PUNCT
ftr-405	1607	5	earned	earn	VERB
ftr-405	1607	6	income	income	NOUN
ftr-405	1607	7	in	in	ADP
ftr-405	1607	8	excess	excess	NOUN
ftr-405	1607	9	of	of	ADP
ftr-405	1607	10	the	the	DET
ftr-405	1607	11	statutory	statutory	ADJ
ftr-405	1607	12	limit	limit	NOUN
ftr-405	1607	13	.	.	PUNCT
ftr-405	1608	1	under	under	ADP
ftr-405	1608	2	a	a	DET
ftr-405	1608	3	statutory	statutory	ADJ
ftr-405	1608	4	“	"	PUNCT
ftr-405	1608	5	cliff	cliff	NOUN
ftr-405	1608	6	,	,	PUNCT
ftr-405	1608	7	”	"	PUNCT
ftr-405	1608	8	the	the	DET
ftr-405	1608	9	benefit	benefit	NOUN
ftr-405	1608	10	recipient	recipient	NOUN
ftr-405	1608	11	lost	lose	VERB
ftr-405	1608	12	the	the	DET
ftr-405	1608	13	benefits	benefit	NOUN
ftr-405	1608	14	under	under	ADP
ftr-405	1608	15	both	both	CCONJ
ftr-405	1608	16	the	the	DET
ftr-405	1608	17	income	income	NOUN
ftr-405	1608	18	tax	tax	NOUN
ftr-405	1608	19	law	law	NOUN
ftr-405	1608	20	and	and	CCONJ
ftr-405	1608	21	the	the	DET
ftr-405	1608	22	social	social	ADJ
ftr-405	1608	23	security	security	NOUN
ftr-405	1608	24	law	law	NOUN
ftr-405	1608	25	as	as	ADV
ftr-405	1608	26	soon	soon	ADV
ftr-405	1608	27	as	as	SCONJ
ftr-405	1608	28	a	a	DET
ftr-405	1608	29	child	child	NOUN
ftr-405	1608	30	’s	’s	PART
ftr-405	1608	31	income	income	NOUN
ftr-405	1608	32	exceeded	exceed	VERB
ftr-405	1608	33	a	a	DET
ftr-405	1608	34	fixed	fixed	ADJ
ftr-405	1608	35	sum	sum	NOUN
ftr-405	1608	36	.	.	PUNCT
ftr-405	1609	1	the	the	DET
ftr-405	1609	2	taxpayer	taxpayer	NOUN
ftr-405	1609	3	argued	argue	VERB
ftr-405	1609	4	that	that	SCONJ
ftr-405	1609	5	the	the	DET
ftr-405	1609	6	loss	loss	NOUN
ftr-405	1609	7	of	of	ADP
ftr-405	1609	8	benefits	benefit	NOUN
ftr-405	1609	9	provision	provision	NOUN
ftr-405	1609	10	was	be	AUX
ftr-405	1609	11	unfair	unfair	ADJ
ftr-405	1609	12	because	because	SCONJ
ftr-405	1609	13	it	it	PRON
ftr-405	1609	14	did	do	AUX
ftr-405	1609	15	not	not	PART
ftr-405	1609	16	provide	provide	VERB
ftr-405	1609	17	for	for	ADP
ftr-405	1609	18	any	any	DET
ftr-405	1609	19	phased	phase	VERB
ftr-405	1609	20	structure	structure	NOUN
ftr-405	1609	21	and	and	CCONJ
ftr-405	1609	22	that	that	SCONJ
ftr-405	1609	23	the	the	DET
ftr-405	1609	24	computational	computational	ADJ
ftr-405	1609	25	structure	structure	NOUN
ftr-405	1609	26	in	in	ADP
ftr-405	1609	27	the	the	DET
ftr-405	1609	28	case	case	NOUN
ftr-405	1609	29	of	of	ADP
ftr-405	1609	30	her	her	PRON
ftr-405	1609	31	child	child	NOUN
ftr-405	1609	32	was	be	AUX
ftr-405	1609	33	unfair	unfair	ADJ
ftr-405	1609	34	.	.	PUNCT
ftr-405	1610	1	the	the	DET
ftr-405	1610	2	court	court	NOUN
ftr-405	1610	3	reached	reach	VERB
ftr-405	1610	4	the	the	DET
ftr-405	1610	5	second	second	ADJ
ftr-405	1610	6	,	,	PUNCT
ftr-405	1610	7	but	but	CCONJ
ftr-405	1610	8	not	not	PART
ftr-405	1610	9	the	the	DET
ftr-405	1610	10	first	first	ADJ
ftr-405	1610	11	argument	argument	NOUN
ftr-405	1610	12	,	,	PUNCT
ftr-405	1610	13	in	in	ADP
ftr-405	1610	14	finding	find	VERB
ftr-405	1610	15	for	for	ADP
ftr-405	1610	16	the	the	DET
ftr-405	1610	17	taxpayer	taxpayer	NOUN
ftr-405	1610	18	.	.	PUNCT
ftr-405	1611	1	unlike	unlike	ADP
ftr-405	1611	2	customary	customary	ADJ
ftr-405	1611	3	employment	employment	NOUN
ftr-405	1611	4	relationships	relationship	NOUN
ftr-405	1611	5	in	in	ADP
ftr-405	1611	6	germany	germany	PROPN
ftr-405	1611	7	that	that	PRON
ftr-405	1611	8	require	require	VERB
ftr-405	1611	9	the	the	DET
ftr-405	1611	10	employer	employer	NOUN
ftr-405	1611	11	to	to	PART
ftr-405	1611	12	reduce	reduce	VERB
ftr-405	1611	13	the	the	DET
ftr-405	1611	14	employee	employee	NOUN
ftr-405	1611	15	’s	’s	PART
ftr-405	1611	16	compensation	compensation	NOUN
ftr-405	1611	17	by	by	ADP
ftr-405	1611	18	the	the	DET
ftr-405	1611	19	employee	employee	NOUN
ftr-405	1611	20	’s	’s	PART
ftr-405	1611	21	share	share	NOUN
ftr-405	1611	22	of	of	ADP
ftr-405	1611	23	social	social	ADJ
ftr-405	1611	24	insurance	insurance	NOUN
ftr-405	1611	25	payments	payment	NOUN
ftr-405	1611	26	,	,	PUNCT
ftr-405	1611	27	that	that	DET
ftr-405	1611	28	withholding	withholding	NOUN
ftr-405	1611	29	-	-	PUNCT
ftr-405	1611	30	type	type	NOUN
ftr-405	1611	31	rule	rule	NOUN
ftr-405	1611	32	did	do	AUX
ftr-405	1611	33	not	not	PART
ftr-405	1611	34	apply	apply	VERB
ftr-405	1611	35	to	to	ADP
ftr-405	1611	36	the	the	DET
ftr-405	1611	37	child	child	NOUN
ftr-405	1611	38	’s	’s	PART
ftr-405	1611	39	employment	employment	NOUN
ftr-405	1611	40	relationship	relationship	NOUN
ftr-405	1611	41	.	.	PUNCT
ftr-405	1612	1	accordingly	accordingly	ADV
ftr-405	1612	2	,	,	PUNCT
ftr-405	1612	3	the	the	DET
ftr-405	1612	4	child	child	NOUN
ftr-405	1612	5	’s	’s	PART
ftr-405	1612	6	employer	employer	NOUN
ftr-405	1612	7	did	do	AUX
ftr-405	1612	8	not	not	PART
ftr-405	1612	9	withhold	withhold	VERB
ftr-405	1612	10	.	.	PUNCT
ftr-405	1613	1	even	even	ADV
ftr-405	1613	2	though	though	SCONJ
ftr-405	1613	3	the	the	DET
ftr-405	1613	4	child	child	NOUN
ftr-405	1613	5	had	have	VERB
ftr-405	1613	6	to	to	PART
ftr-405	1613	7	make	make	VERB
ftr-405	1613	8	the	the	DET
ftr-405	1613	9	payments	payment	NOUN
ftr-405	1613	10	in	in	ADP
ftr-405	1613	11	any	any	DET
ftr-405	1613	12	event	event	NOUN
ftr-405	1613	13	,	,	PUNCT
ftr-405	1613	14	the	the	DET
ftr-405	1613	15	child	child	NOUN
ftr-405	1613	16	’s	’s	PART
ftr-405	1613	17	income	income	NOUN
ftr-405	1613	18	was	be	AUX
ftr-405	1613	19	measured	measure	VERB
ftr-405	1613	20	for	for	ADP
ftr-405	1613	21	loss	loss	NOUN
ftr-405	1613	22	of	of	ADP
ftr-405	1613	23	benefits	benefit	NOUN
ftr-405	1613	24	on	on	ADP
ftr-405	1613	25	a	a	DET
ftr-405	1613	26	pre	pre	ADJ
ftr-405	1613	27	-	-	ADJ
ftr-405	1613	28	social	social	ADJ
ftr-405	1613	29	insurance	insurance	NOUN
ftr-405	1613	30	contribution	contribution	NOUN
ftr-405	1613	31	basis	basis	NOUN
ftr-405	1613	32	.	.	PUNCT
ftr-405	1614	1	other	other	ADJ
ftr-405	1614	2	employment	employment	NOUN
ftr-405	1614	3	relationships	relationship	NOUN
ftr-405	1614	4	deducted	deduct	VERB
ftr-405	1614	5	social	social	ADJ
ftr-405	1614	6	insurance	insurance	NOUN
ftr-405	1614	7	payments	payment	NOUN
ftr-405	1614	8	from	from	ADP
ftr-405	1614	9	income	income	NOUN
ftr-405	1614	10	first	first	ADV
ftr-405	1614	11	,	,	PUNCT
ftr-405	1614	12	so	so	SCONJ
ftr-405	1614	13	that	that	SCONJ
ftr-405	1614	14	other	other	ADJ
ftr-405	1614	15	children	child	NOUN
ftr-405	1614	16	with	with	ADP
ftr-405	1614	17	comparable	comparable	ADJ
ftr-405	1614	18	gross	gross	ADJ
ftr-405	1614	19	incomes	income	NOUN
ftr-405	1614	20	measured	measure	VERB
ftr-405	1614	21	their	their	PRON
ftr-405	1614	22	incomes	income	NOUN
ftr-405	1614	23	for	for	ADP
ftr-405	1614	24	loss	loss	NOUN
ftr-405	1614	25	of	of	ADP
ftr-405	1614	26	benefit	benefit	NOUN
ftr-405	1614	27	purposes	purpose	NOUN
ftr-405	1614	28	after	after	SCONJ
ftr-405	1614	29	social	social	ADJ
ftr-405	1614	30	insurance	insurance	NOUN
ftr-405	1614	31	payments	payment	NOUN
ftr-405	1614	32	were	be	AUX
ftr-405	1614	33	taken	take	VERB
ftr-405	1614	34	into	into	ADP
ftr-405	1614	35	account	account	NOUN
ftr-405	1614	36	.	.	PUNCT
ftr-405	1615	1	the	the	DET
ftr-405	1615	2	income	income	NOUN
ftr-405	1615	3	measurement	measurement	NOUN
ftr-405	1615	4	affected	affect	VERB
ftr-405	1615	5	the	the	DET
ftr-405	1615	6	taxpayer	taxpayer	NOUN
ftr-405	1615	7	’s	’s	PART
ftr-405	1615	8	child	child	NOUN
ftr-405	1615	9	adversely	adversely	ADV
ftr-405	1615	10	relative	relative	ADJ
ftr-405	1615	11	to	to	ADP
ftr-405	1615	12	similarly	similarly	ADV
ftr-405	1615	13	situated	situate	VERB
ftr-405	1615	14	individuals	individual	NOUN
ftr-405	1615	15	with	with	ADP
ftr-405	1615	16	comparable	comparable	ADJ
ftr-405	1615	17	incomes	income	NOUN
ftr-405	1615	18	.	.	PUNCT
ftr-405	1616	1	the	the	DET
ftr-405	1616	2	constitutional	constitutional	ADJ
ftr-405	1616	3	court	court	NOUN
ftr-405	1616	4	held	hold	VERB
ftr-405	1616	5	that	that	SCONJ
ftr-405	1616	6	the	the	DET
ftr-405	1616	7	equality	equality	NOUN
ftr-405	1616	8	principle	principle	NOUN
ftr-405	1616	9	required	require	VERB
ftr-405	1616	10	consistent	consistent	ADJ
ftr-405	1616	11	measurement	measurement	NOUN
ftr-405	1616	12	of	of	ADP
ftr-405	1616	13	income	income	NOUN
ftr-405	1616	14	for	for	ADP
ftr-405	1616	15	all	all	DET
ftr-405	1616	16	taxpayers	taxpayer	NOUN
ftr-405	1616	17	,	,	PUNCT
ftr-405	1616	18	so	so	SCONJ
ftr-405	1616	19	that	that	SCONJ
ftr-405	1616	20	the	the	DET
ftr-405	1616	21	taxpayer	taxpayer	NOUN
ftr-405	1616	22	’s	’s	PART
ftr-405	1616	23	child	child	NOUN
ftr-405	1616	24	,	,	PUNCT
ftr-405	1616	25	so	so	ADV
ftr-405	1616	26	viewed	view	VERB
ftr-405	1616	27	,	,	PUNCT
ftr-405	1616	28	received	receive	VERB
ftr-405	1616	29	income	income	NOUN
ftr-405	1616	30	that	that	PRON
ftr-405	1616	31	was	be	AUX
ftr-405	1616	32	less	less	ADJ
ftr-405	1616	33	than	than	ADP
ftr-405	1616	34	the	the	DET
ftr-405	1616	35	loss	loss	NOUN
ftr-405	1616	36	of	of	ADP
ftr-405	1616	37	benefits	benefit	NOUN
ftr-405	1616	38	amount	amount	NOUN
ftr-405	1616	39	.	.	PUNCT
ftr-405	1617	1	the	the	DET
ftr-405	1617	2	court	court	NOUN
ftr-405	1617	3	noted	note	VERB
ftr-405	1617	4	that	that	SCONJ
ftr-405	1617	5	it	it	PRON
ftr-405	1617	6	need	need	AUX
ftr-405	1617	7	not	not	PART
ftr-405	1617	8	answer	answer	VERB
ftr-405	1617	9	the	the	DET
ftr-405	1617	10	other	other	ADJ
ftr-405	1617	11	argument	argument	NOUN
ftr-405	1617	12	in	in	ADP
ftr-405	1617	13	this	this	DET
ftr-405	1617	14	case	case	NOUN
ftr-405	1617	15	because	because	SCONJ
ftr-405	1617	16	the	the	DET
ftr-405	1617	17	income	income	NOUN
ftr-405	1617	18	measurement	measurement	NOUN
ftr-405	1617	19	issued	issue	VERB
ftr-405	1617	20	controlled	control	VERB
ftr-405	1617	21	the	the	DET
ftr-405	1617	22	outcome	outcome	NOUN
ftr-405	1617	23	for	for	ADP
ftr-405	1617	24	the	the	DET
ftr-405	1617	25	taxpayer	taxpayer	NOUN
ftr-405	1617	26	.	.	PUNCT
ftr-405	1618	1	in	in	ADP
ftr-405	1618	2	the	the	DET
ftr-405	1618	3	second	second	NOUN
ftr-405	1618	4	of	of	ADP
ftr-405	1618	5	the	the	DET
ftr-405	1618	6	two	two	NUM
ftr-405	1618	7	decisions	decision	NOUN
ftr-405	1618	8	,	,	PUNCT
ftr-405	1618	9	the	the	DET
ftr-405	1618	10	constitutional	constitutional	ADJ
ftr-405	1618	11	court	court	NOUN
ftr-405	1618	12	turned414	turned414	PROPN
ftr-405	1618	13	its	its	PRON
ftr-405	1618	14	attention	attention	NOUN
ftr-405	1618	15	to	to	ADP
ftr-405	1618	16	childcare	childcare	NOUN
ftr-405	1618	17	expenditures	expenditure	NOUN
ftr-405	1618	18	that	that	PRON
ftr-405	1618	19	are	be	AUX
ftr-405	1618	20	deductible	deductible	ADJ
ftr-405	1618	21	as	as	ADP
ftr-405	1618	22	costs	cost	NOUN
ftr-405	1618	23	of	of	ADP
ftr-405	1618	24	income	income	NOUN
ftr-405	1618	25	production	production	NOUN
ftr-405	1618	26	.	.	PUNCT
ftr-405	1619	1	the	the	DET
ftr-405	1619	2	income	income	NOUN
ftr-405	1619	3	tax	tax	NOUN
ftr-405	1619	4	provision	provision	NOUN
ftr-405	1619	5	allowing	allow	VERB
ftr-405	1619	6	the	the	DET
ftr-405	1619	7	childcare	childcare	NOUN
ftr-405	1619	8	deduction415	deduction415	PROPN
ftr-405	1619	9	placed	place	VERB
ftr-405	1619	10	both	both	DET
ftr-405	1619	11	a	a	DET
ftr-405	1619	12	floor	floor	NOUN
ftr-405	1619	13	and	and	CCONJ
ftr-405	1619	14	a	a	DET
ftr-405	1619	15	ceiling	ceiling	NOUN
ftr-405	1619	16	on	on	ADP
ftr-405	1619	17	the	the	DET
ftr-405	1619	18	deductible	deductible	ADJ
ftr-405	1619	19	amount	amount	NOUN
ftr-405	1619	20	.	.	PUNCT
ftr-405	1620	1	although	although	SCONJ
ftr-405	1620	2	the	the	DET
ftr-405	1620	3	taxpayer	taxpayer	NOUN
ftr-405	1620	4	did	do	AUX
ftr-405	1620	5	not	not	PART
ftr-405	1620	6	challenge	challenge	VERB
ftr-405	1620	7	the	the	DET
ftr-405	1620	8	ceiling	ceiling	NOUN
ftr-405	1620	9	,	,	PUNCT
ftr-405	1620	10	the	the	DET
ftr-405	1620	11	court	court	NOUN
ftr-405	1620	12	commented	comment	VERB
ftr-405	1620	13	that	that	SCONJ
ftr-405	1620	14	the	the	DET
ftr-405	1620	15	ceiling	ceiling	NOUN
ftr-405	1620	16	seemed	seem	VERB
ftr-405	1620	17	a	a	DET
ftr-405	1620	18	reasonable	reasonable	ADJ
ftr-405	1620	19	accommodation	accommodation	NOUN
ftr-405	1620	20	to	to	PART
ftr-405	1620	21	control	control	VERB
ftr-405	1620	22	excessive	excessive	ADJ
ftr-405	1620	23	expenditures	expenditure	NOUN
ftr-405	1620	24	that	that	PRON
ftr-405	1620	25	were	be	AUX
ftr-405	1620	26	in	in	ADP
ftr-405	1620	27	fact	fact	NOUN
ftr-405	1620	28	discretionary	discretionary	ADJ
ftr-405	1620	29	,	,	PUNCT
ftr-405	1620	30	rather	rather	ADV
ftr-405	1620	31	than	than	ADP
ftr-405	1620	32	necessary	necessary	ADJ
ftr-405	1620	33	,	,	PUNCT
ftr-405	1620	34	to	to	PART
ftr-405	1620	35	facilitate	facilitate	VERB
ftr-405	1620	36	parental	parental	ADJ
ftr-405	1620	37	employment	employment	NOUN
ftr-405	1620	38	or	or	CCONJ
ftr-405	1620	39	training	training	NOUN
ftr-405	1620	40	.	.	PUNCT
ftr-405	1621	1	the	the	DET
ftr-405	1621	2	floor	floor	NOUN
ftr-405	1621	3	during	during	ADP
ftr-405	1621	4	the	the	DET
ftr-405	1621	5	year	year	NOUN
ftr-405	1621	6	at	at	ADP
ftr-405	1621	7	issue	issue	NOUN
ftr-405	1621	8	was	be	AUX
ftr-405	1621	9	an	an	DET
ftr-405	1621	10	imputed	impute	VERB
ftr-405	1621	11	sum	sum	NOUN
ftr-405	1621	12	based	base	VERB
ftr-405	1621	13	upon	upon	SCONJ
ftr-405	1621	14	the	the	DET
ftr-405	1621	15	taxpayer	taxpayer	NOUN
ftr-405	1621	16	’s	’s	PART
ftr-405	1621	17	filing	filing	NOUN
ftr-405	1621	18	status	status	NOUN
ftr-405	1621	19	and	and	CCONJ
ftr-405	1621	20	income	income	NOUN
ftr-405	1621	21	.	.	PUNCT
ftr-405	1622	1	only	only	ADV
ftr-405	1622	2	expenditures416	expenditures416	PROPN
ftr-405	1622	3	in	in	ADP
ftr-405	1622	4	excess	excess	NOUN
ftr-405	1622	5	of	of	ADP
ftr-405	1622	6	that	that	DET
ftr-405	1622	7	imputed	impute	VERB
ftr-405	1622	8	amount	amount	NOUN
ftr-405	1622	9	were	be	AUX
ftr-405	1622	10	deductible	deductible	ADJ
ftr-405	1622	11	.	.	PUNCT
ftr-405	1623	1	the	the	DET
ftr-405	1623	2	court	court	NOUN
ftr-405	1623	3	observed	observe	VERB
ftr-405	1623	4	that	that	SCONJ
ftr-405	1623	5	the	the	DET
ftr-405	1623	6	statute	statute	NOUN
ftr-405	1623	7	placed	place	VERB
ftr-405	1623	8	parents	parent	NOUN
ftr-405	1623	9	with	with	ADP
ftr-405	1623	10	childcare	childcare	NOUN
ftr-405	1623	11	expenses	expense	NOUN
ftr-405	1623	12	at	at	ADP
ftr-405	1623	13	a	a	DET
ftr-405	1623	14	disadvantage	disadvantage	NOUN
ftr-405	1623	15	relative	relative	ADJ
ftr-405	1623	16	to	to	ADP
ftr-405	1623	17	individuals	individual	NOUN
ftr-405	1623	18	with	with	ADP
ftr-405	1623	19	no	no	DET
ftr-405	1623	20	children	child	NOUN
ftr-405	1623	21	.	.	PUNCT
ftr-405	1624	1	since	since	SCONJ
ftr-405	1624	2	childcare	childcare	NOUN
ftr-405	1624	3	expenditures	expenditure	NOUN
ftr-405	1624	4	were	be	AUX
ftr-405	1624	5	not	not	PART
ftr-405	1624	6	discretionary	discretionary	ADJ
ftr-405	1624	7	but	but	CCONJ
ftr-405	1624	8	mandatory	mandatory	ADJ
ftr-405	1624	9	for	for	ADP
ftr-405	1624	10	working	work	VERB
ftr-405	1624	11	parents	parent	NOUN
ftr-405	1624	12	,	,	PUNCT
ftr-405	1624	13	the	the	DET
ftr-405	1624	14	floor	floor	NOUN
ftr-405	1624	15	rendered	render	VERB
ftr-405	1624	16	some	some	DET
ftr-405	1624	17	portion	portion	NOUN
ftr-405	1624	18	of	of	ADP
ftr-405	1624	19	childcare	childcare	NOUN
ftr-405	1624	20	expenses	expense	VERB
ftr-405	1624	21	non	non	ADJ
ftr-405	1624	22	-	-	ADJ
ftr-405	1624	23	deductible	deductible	ADJ
ftr-405	1624	24	.	.	PUNCT
ftr-405	1625	1	the	the	DET
ftr-405	1625	2	floor	floor	NOUN
ftr-405	1625	3	resulted	result	VERB
ftr-405	1625	4	in	in	ADP
ftr-405	1625	5	income	income	NOUN
ftr-405	1625	6	2006	2006	NUM
ftr-405	1625	7	]	]	PUNCT
ftr-405	1625	8	florida	florida	PROPN
ftr-405	1625	9	tax	tax	PROPN
ftr-405	1625	10	review	review	NOUN
ftr-405	1625	11	318	318	NUM
ftr-405	1625	12	417	417	NUM
ftr-405	1625	13	.	.	PUNCT
ftr-405	1626	1	compare	compare	VERB
ftr-405	1626	2	the	the	DET
ftr-405	1626	3	discussion	discussion	NOUN
ftr-405	1626	4	of	of	ADP
ftr-405	1626	5	the	the	DET
ftr-405	1626	6	two	two	NUM
ftr-405	1626	7	residence	residence	NOUN
ftr-405	1626	8	household	household	NOUN
ftr-405	1626	9	,	,	PUNCT
ftr-405	1626	10	in	in	ADP
ftr-405	1626	11	text	text	NOUN
ftr-405	1626	12	accompanying	accompany	VERB
ftr-405	1626	13	and	and	CCONJ
ftr-405	1626	14	following	follow	VERB
ftr-405	1626	15	supra	supra	PROPN
ftr-405	1626	16	note	note	NOUN
ftr-405	1626	17	337	337	NUM
ftr-405	1626	18	.	.	PUNCT
ftr-405	1627	1	418	418	NUM
ftr-405	1627	2	.	.	PUNCT
ftr-405	1628	1	bverfge	bverfge	PROPN
ftr-405	1628	2	112	112	NUM
ftr-405	1628	3	,	,	PUNCT
ftr-405	1628	4	supra	supra	PROPN
ftr-405	1628	5	note	note	PROPN
ftr-405	1628	6	412	412	NUM
ftr-405	1628	7	,	,	PUNCT
ftr-405	1628	8	at	at	ADP
ftr-405	1628	9	279	279	NUM
ftr-405	1628	10	.	.	PUNCT
ftr-405	1629	1	419	419	NUM
ftr-405	1629	2	.	.	PUNCT
ftr-405	1630	1	bverge	bverge	NOUN
ftr-405	1630	2	6	6	NUM
ftr-405	1630	3	,	,	PUNCT
ftr-405	1630	4	55	55	NUM
ftr-405	1630	5	(	(	PUNCT
ftr-405	1630	6	jan	jan	PROPN
ftr-405	1630	7	.	.	PROPN
ftr-405	1630	8	17	17	NUM
ftr-405	1630	9	,	,	PUNCT
ftr-405	1630	10	1957	1957	NUM
ftr-405	1630	11	)	)	PUNCT
ftr-405	1630	12	.	.	PUNCT
ftr-405	1631	1	420	420	NUM
ftr-405	1631	2	.	.	PUNCT
ftr-405	1632	1	under	under	ADP
ftr-405	1632	2	§	§	PROPN
ftr-405	1632	3	32	32	NUM
ftr-405	1632	4	of	of	ADP
ftr-405	1632	5	the	the	DET
ftr-405	1632	6	income	income	NOUN
ftr-405	1632	7	tax	tax	NOUN
ftr-405	1632	8	law	law	NOUN
ftr-405	1632	9	of	of	ADP
ftr-405	1632	10	1951	1951	NUM
ftr-405	1632	11	(	(	PUNCT
ftr-405	1632	12	einkommensteuergesetz	einkommensteuergesetz	VERB
ftr-405	1632	13	1951	1951	NUM
ftr-405	1632	14	in	in	ADP
ftr-405	1632	15	the	the	DET
ftr-405	1632	16	version	version	NOUN
ftr-405	1632	17	from	from	ADP
ftr-405	1632	18	jan	jan	PROPN
ftr-405	1632	19	.	.	PROPN
ftr-405	1632	20	17	17	NUM
ftr-405	1632	21	,	,	PUNCT
ftr-405	1632	22	1952	1952	NUM
ftr-405	1632	23	)	)	PUNCT
ftr-405	1632	24	,	,	PUNCT
ftr-405	1632	25	married	married	ADJ
ftr-405	1632	26	couples	couple	NOUN
ftr-405	1632	27	were	be	AUX
ftr-405	1632	28	in	in	ADP
ftr-405	1632	29	tax	tax	NOUN
ftr-405	1632	30	class	class	PROPN
ftr-405	1632	31	ii	ii	PROPN
ftr-405	1632	32	,	,	PUNCT
ftr-405	1632	33	individuals	individual	NOUN
ftr-405	1632	34	with	with	ADP
ftr-405	1632	35	children	child	NOUN
ftr-405	1632	36	in	in	ADP
ftr-405	1632	37	class	class	NOUN
ftr-405	1632	38	iii	iii	NOUN
ftr-405	1632	39	and	and	CCONJ
ftr-405	1632	40	other	other	ADJ
ftr-405	1632	41	taxpayers	taxpayer	NOUN
ftr-405	1632	42	in	in	ADP
ftr-405	1632	43	class	class	NOUN
ftr-405	1632	44	i.	i.	NOUN
ftr-405	1632	45	additional	additional	ADJ
ftr-405	1632	46	exempt	exempt	ADJ
ftr-405	1632	47	amounts	amount	NOUN
ftr-405	1632	48	applied	apply	VERB
ftr-405	1632	49	to	to	ADP
ftr-405	1632	50	classes	class	NOUN
ftr-405	1632	51	ii	ii	PROPN
ftr-405	1632	52	and	and	CCONJ
ftr-405	1632	53	iii	iii	PROPN
ftr-405	1632	54	and	and	CCONJ
ftr-405	1632	55	the	the	DET
ftr-405	1632	56	tax	tax	NOUN
ftr-405	1632	57	tables	table	NOUN
ftr-405	1632	58	imposed	impose	VERB
ftr-405	1632	59	a	a	DET
ftr-405	1632	60	smaller	small	ADJ
ftr-405	1632	61	tax	tax	NOUN
ftr-405	1632	62	on	on	ADP
ftr-405	1632	63	the	the	DET
ftr-405	1632	64	incomes	income	NOUN
ftr-405	1632	65	of	of	ADP
ftr-405	1632	66	taxpayers	taxpayer	NOUN
ftr-405	1632	67	of	of	ADP
ftr-405	1632	68	up	up	ADP
ftr-405	1632	69	to	to	PART
ftr-405	1632	70	5000	5000	NUM
ftr-405	1632	71	german	german	ADJ
ftr-405	1632	72	marks	mark	NOUN
ftr-405	1632	73	who	who	PRON
ftr-405	1632	74	were	be	AUX
ftr-405	1632	75	in	in	ADP
ftr-405	1632	76	classes	class	NOUN
ftr-405	1632	77	ii	ii	PROPN
ftr-405	1632	78	and	and	CCONJ
ftr-405	1632	79	iii	iii	NUM
ftr-405	1632	80	than	than	ADP
ftr-405	1632	81	the	the	DET
ftr-405	1632	82	tables	table	NOUN
ftr-405	1632	83	imposed	impose	VERB
ftr-405	1632	84	on	on	ADP
ftr-405	1632	85	class	class	NOUN
ftr-405	1632	86	i	i	PROPN
ftr-405	1632	87	taxpayers	taxpayer	NOUN
ftr-405	1632	88	.	.	PUNCT
ftr-405	1633	1	moreover	moreover	ADV
ftr-405	1633	2	,	,	PUNCT
ftr-405	1633	3	one	one	NUM
ftr-405	1633	4	spouse	spouse	NOUN
ftr-405	1633	5	’s	’s	PART
ftr-405	1633	6	losses	loss	NOUN
ftr-405	1633	7	offset	offset	VERB
ftr-405	1633	8	the	the	DET
ftr-405	1633	9	other	other	ADJ
ftr-405	1633	10	spouse	spouse	NOUN
ftr-405	1633	11	’s	’s	PART
ftr-405	1633	12	income	income	NOUN
ftr-405	1633	13	.	.	PUNCT
ftr-405	1634	1	under	under	ADP
ftr-405	1634	2	current	current	ADJ
ftr-405	1634	3	law	law	NOUN
ftr-405	1634	4	,	,	PUNCT
ftr-405	1634	5	the	the	DET
ftr-405	1634	6	brackets	bracket	NOUN
ftr-405	1634	7	are	be	AUX
ftr-405	1634	8	effectively	effectively	ADV
ftr-405	1634	9	twice	twice	DET
ftr-405	1634	10	the	the	DET
ftr-405	1634	11	individual	individual	ADJ
ftr-405	1634	12	brackets	bracket	NOUN
ftr-405	1634	13	.	.	PUNCT
ftr-405	1635	1	estg	estg	PROPN
ftr-405	1635	2	§	§	PROPN
ftr-405	1635	3	32a	32a	NOUN
ftr-405	1635	4	(	(	PUNCT
ftr-405	1635	5	5	5	NUM
ftr-405	1635	6	)	)	PUNCT
ftr-405	1635	7	assesses	assess	VERB
ftr-405	1635	8	a	a	DET
ftr-405	1635	9	spouse	spouse	NOUN
ftr-405	1635	10	on	on	ADP
ftr-405	1635	11	half	half	DET
ftr-405	1635	12	the	the	DET
ftr-405	1635	13	marital	marital	ADJ
ftr-405	1635	14	unit	unit	NOUN
ftr-405	1635	15	’s	’s	PART
ftr-405	1635	16	income	income	NOUN
ftr-405	1635	17	at	at	ADP
ftr-405	1635	18	individual	individual	ADJ
ftr-405	1635	19	rates	rate	NOUN
ftr-405	1635	20	and	and	CCONJ
ftr-405	1635	21	doubles	double	VERB
ftr-405	1635	22	the	the	DET
ftr-405	1635	23	amount	amount	NOUN
ftr-405	1635	24	of	of	ADP
ftr-405	1635	25	tax	tax	NOUN
ftr-405	1635	26	computed	compute	VERB
ftr-405	1635	27	in	in	ADP
ftr-405	1635	28	that	that	DET
ftr-405	1635	29	manner	manner	NOUN
ftr-405	1635	30	.	.	PUNCT
ftr-405	1636	1	u.s	u.s	PROPN
ftr-405	1636	2	.	.	PROPN
ftr-405	1636	3	law	law	NOUN
ftr-405	1636	4	with	with	ADP
ftr-405	1636	5	its	its	PRON
ftr-405	1636	6	separate	separate	ADJ
ftr-405	1636	7	rate	rate	NOUN
ftr-405	1636	8	schedules	schedule	NOUN
ftr-405	1636	9	for	for	ADP
ftr-405	1636	10	individual	individual	ADJ
ftr-405	1636	11	and	and	CCONJ
ftr-405	1636	12	married	married	ADJ
ftr-405	1636	13	taxpayers	taxpayer	NOUN
ftr-405	1636	14	continues	continue	VERB
ftr-405	1636	15	to	to	PART
ftr-405	1636	16	resemble	resemble	VERB
ftr-405	1636	17	the	the	DET
ftr-405	1636	18	earlier	early	ADJ
ftr-405	1636	19	german	german	ADJ
ftr-405	1636	20	model	model	NOUN
ftr-405	1636	21	,	,	PUNCT
ftr-405	1636	22	the	the	DET
ftr-405	1636	23	joint	joint	ADJ
ftr-405	1636	24	filing	filing	NOUN
ftr-405	1636	25	brackets	bracket	NOUN
ftr-405	1636	26	are	be	AUX
ftr-405	1636	27	broader	broad	ADJ
ftr-405	1636	28	than	than	ADP
ftr-405	1636	29	unmarried	unmarried	ADJ
ftr-405	1636	30	individual	individual	ADJ
ftr-405	1636	31	bracket	bracket	NOUN
ftr-405	1636	32	but	but	CCONJ
ftr-405	1636	33	not	not	PART
ftr-405	1636	34	twice	twice	ADV
ftr-405	1636	35	as	as	ADV
ftr-405	1636	36	broad	broad	ADJ
ftr-405	1636	37	,	,	PUNCT
ftr-405	1636	38	and	and	CCONJ
ftr-405	1636	39	married	married	ADJ
ftr-405	1636	40	filing	file	VERB
ftr-405	1636	41	separately	separately	ADV
ftr-405	1636	42	brackets	bracket	NOUN
ftr-405	1636	43	are	be	AUX
ftr-405	1636	44	half	half	DET
ftr-405	1636	45	the	the	DET
ftr-405	1636	46	breadth	breadth	NOUN
ftr-405	1636	47	of	of	ADP
ftr-405	1636	48	the	the	DET
ftr-405	1636	49	joint	joint	ADJ
ftr-405	1636	50	brackets	bracket	NOUN
ftr-405	1636	51	.	.	PUNCT
ftr-405	1637	1	irc	irc	PROPN
ftr-405	1637	2	§	§	PROPN
ftr-405	1637	3	1(a	1(a	NUM
ftr-405	1637	4	)	)	PUNCT
ftr-405	1637	5	,	,	PUNCT
ftr-405	1637	6	(	(	PUNCT
ftr-405	1637	7	c	c	NOUN
ftr-405	1637	8	)	)	PUNCT
ftr-405	1637	9	,	,	PUNCT
ftr-405	1637	10	(	(	PUNCT
ftr-405	1637	11	d	d	NOUN
ftr-405	1637	12	)	)	PUNCT
ftr-405	1637	13	.	.	PUNCT
ftr-405	1638	1	note	note	VERB
ftr-405	1638	2	,	,	PUNCT
ftr-405	1638	3	however	however	ADV
ftr-405	1638	4	,	,	PUNCT
ftr-405	1638	5	that	that	SCONJ
ftr-405	1638	6	irc	irc	ADV
ftr-405	1638	7	§	§	PROPN
ftr-405	1638	8	1(f)(8	1(f)(8	NUM
ftr-405	1638	9	)	)	PUNCT
ftr-405	1638	10	makes	make	VERB
ftr-405	1638	11	the	the	DET
ftr-405	1638	12	joint	joint	ADJ
ftr-405	1638	13	filing	filing	NOUN
ftr-405	1638	14	brackets	bracket	NOUN
ftr-405	1638	15	equal	equal	ADJ
ftr-405	1638	16	to	to	ADP
ftr-405	1638	17	twice	twice	DET
ftr-405	1638	18	the	the	DET
ftr-405	1638	19	single	single	ADJ
ftr-405	1638	20	individual	individual	ADJ
ftr-405	1638	21	brackets	bracket	NOUN
ftr-405	1638	22	for	for	ADP
ftr-405	1638	23	the	the	DET
ftr-405	1638	24	15	15	NUM
ftr-405	1638	25	%	%	NOUN
ftr-405	1638	26	bracket	bracket	NOUN
ftr-405	1638	27	for	for	ADP
ftr-405	1638	28	the	the	DET
ftr-405	1638	29	2003	2003	NUM
ftr-405	1638	30	and	and	CCONJ
ftr-405	1638	31	2004	2004	NUM
ftr-405	1638	32	tax	tax	NOUN
ftr-405	1638	33	years	year	NOUN
ftr-405	1638	34	and	and	CCONJ
ftr-405	1638	35	again	again	ADV
ftr-405	1638	36	for	for	ADP
ftr-405	1638	37	2008	2008	NUM
ftr-405	1638	38	through	through	ADP
ftr-405	1638	39	2010	2010	NUM
ftr-405	1638	40	with	with	ADP
ftr-405	1638	41	smaller	small	ADJ
ftr-405	1638	42	sizes	size	NOUN
ftr-405	1638	43	for	for	ADP
ftr-405	1638	44	the	the	DET
ftr-405	1638	45	intermediate	intermediate	ADJ
ftr-405	1638	46	years	year	NOUN
ftr-405	1638	47	.	.	PUNCT
ftr-405	1639	1	421	421	NUM
ftr-405	1639	2	.	.	PUNCT
ftr-405	1640	1	for	for	ADP
ftr-405	1640	2	example	example	NOUN
ftr-405	1640	3	,	,	PUNCT
ftr-405	1640	4	a	a	DET
ftr-405	1640	5	single	single	ADJ
ftr-405	1640	6	earner	earner	NOUN
ftr-405	1640	7	family	family	NOUN
ftr-405	1640	8	with	with	ADP
ftr-405	1640	9	income	income	NOUN
ftr-405	1640	10	of	of	ADP
ftr-405	1640	11	5000	5000	NUM
ftr-405	1640	12	german	german	ADJ
ftr-405	1640	13	marks	mark	NOUN
ftr-405	1640	14	drew	draw	VERB
ftr-405	1640	15	a	a	DET
ftr-405	1640	16	tax	tax	NOUN
ftr-405	1640	17	652	652	NUM
ftr-405	1640	18	marks	mark	NOUN
ftr-405	1640	19	in	in	ADP
ftr-405	1640	20	class	class	PROPN
ftr-405	1640	21	ii	ii	PROPN
ftr-405	1640	22	while	while	SCONJ
ftr-405	1640	23	a	a	DET
ftr-405	1640	24	class	class	NOUN
ftr-405	1640	25	i	i	PRON
ftr-405	1640	26	taxpayer	taxpayer	NOUN
ftr-405	1640	27	would	would	AUX
ftr-405	1640	28	have	have	AUX
ftr-405	1640	29	paid	pay	VERB
ftr-405	1640	30	810	810	NUM
ftr-405	1640	31	marks	mark	NOUN
ftr-405	1640	32	.	.	PUNCT
ftr-405	1641	1	einkommensteuergesetz	einkommensteuergesetz	PROPN
ftr-405	1641	2	1951	1951	NUM
ftr-405	1641	3	table	table	NOUN
ftr-405	1641	4	b.	b.	PROPN
ftr-405	1641	5	taxation	taxation	NOUN
ftr-405	1641	6	of	of	ADP
ftr-405	1641	7	non	non	ADJ
ftr-405	1641	8	-	-	ADJ
ftr-405	1641	9	disposable	disposable	ADJ
ftr-405	1641	10	income	income	NOUN
ftr-405	1641	11	,	,	PUNCT
ftr-405	1641	12	and	and	CCONJ
ftr-405	1641	13	diminution	diminution	NOUN
ftr-405	1641	14	of	of	ADP
ftr-405	1641	15	the	the	DET
ftr-405	1641	16	income	income	NOUN
ftr-405	1641	17	tax	tax	NOUN
ftr-405	1641	18	free	free	ADJ
ftr-405	1641	19	family	family	NOUN
ftr-405	1641	20	subsistence	subsistence	NOUN
ftr-405	1641	21	minimum	minimum	NOUN
ftr-405	1641	22	in	in	ADP
ftr-405	1641	23	violation	violation	NOUN
ftr-405	1641	24	of	of	ADP
ftr-405	1641	25	equality	equality	NOUN
ftr-405	1641	26	principle	principle	NOUN
ftr-405	1641	27	combined	combine	VERB
ftr-405	1641	28	with	with	ADP
ftr-405	1641	29	the	the	DET
ftr-405	1641	30	protection	protection	NOUN
ftr-405	1641	31	of	of	ADP
ftr-405	1641	32	family	family	NOUN
ftr-405	1641	33	principle	principle	NOUN
ftr-405	1641	34	.	.	PUNCT
ftr-405	1642	1	the	the	DET
ftr-405	1642	2	court	court	NOUN
ftr-405	1642	3	emphasized	emphasize	VERB
ftr-405	1642	4	that	that	SCONJ
ftr-405	1642	5	the	the	DET
ftr-405	1642	6	principle417	principle417	PROPN
ftr-405	1642	7	of	of	ADP
ftr-405	1642	8	horizontal	horizontal	ADJ
ftr-405	1642	9	equity	equity	NOUN
ftr-405	1642	10	in	in	ADP
ftr-405	1642	11	taxation	taxation	NOUN
ftr-405	1642	12	,	,	PUNCT
ftr-405	1642	13	especially	especially	ADV
ftr-405	1642	14	as	as	SCONJ
ftr-405	1642	15	it	it	PRON
ftr-405	1642	16	might	might	AUX
ftr-405	1642	17	affect	affect	VERB
ftr-405	1642	18	decisions	decision	NOUN
ftr-405	1642	19	whether	whether	SCONJ
ftr-405	1642	20	or	or	CCONJ
ftr-405	1642	21	not	not	PART
ftr-405	1642	22	to	to	PART
ftr-405	1642	23	have	have	VERB
ftr-405	1642	24	children	child	NOUN
ftr-405	1642	25	,	,	PUNCT
ftr-405	1642	26	was	be	AUX
ftr-405	1642	27	particularly	particularly	ADV
ftr-405	1642	28	robust.418	robust.418	PROPN
ftr-405	1642	29	b.	b.	PROPN
ftr-405	1642	30	marriage	marriage	NOUN
ftr-405	1642	31	penalties	penalty	NOUN
ftr-405	1642	32	relatively	relatively	ADV
ftr-405	1642	33	early	early	ADV
ftr-405	1642	34	in	in	ADP
ftr-405	1642	35	the	the	DET
ftr-405	1642	36	post	post	ADJ
ftr-405	1642	37	-	-	ADJ
ftr-405	1642	38	war	war	ADJ
ftr-405	1642	39	period	period	NOUN
ftr-405	1642	40	,	,	PUNCT
ftr-405	1642	41	the	the	DET
ftr-405	1642	42	constitutional	constitutional	ADJ
ftr-405	1642	43	court	court	NOUN
ftr-405	1642	44	addressed	address	VERB
ftr-405	1642	45	a	a	DET
ftr-405	1642	46	challenge	challenge	NOUN
ftr-405	1642	47	to	to	ADP
ftr-405	1642	48	the	the	DET
ftr-405	1642	49	mandatory	mandatory	ADJ
ftr-405	1642	50	joint	joint	ADJ
ftr-405	1642	51	assessment	assessment	NOUN
ftr-405	1642	52	of	of	ADP
ftr-405	1642	53	married	married	ADJ
ftr-405	1642	54	individuals	individual	NOUN
ftr-405	1642	55	under	under	ADP
ftr-405	1642	56	the	the	DET
ftr-405	1642	57	income	income	NOUN
ftr-405	1642	58	tax	tax	NOUN
ftr-405	1642	59	laws	law	NOUN
ftr-405	1642	60	.	.	PUNCT
ftr-405	1643	1	rate	rate	NOUN
ftr-405	1643	2	brackets	bracket	NOUN
ftr-405	1643	3	in	in	ADP
ftr-405	1643	4	effect	effect	NOUN
ftr-405	1643	5	for	for	ADP
ftr-405	1643	6	1951	1951	NUM
ftr-405	1643	7	,	,	PUNCT
ftr-405	1643	8	the419	the419	PROPN
ftr-405	1643	9	tax	tax	NOUN
ftr-405	1643	10	year	year	NOUN
ftr-405	1643	11	at	at	ADP
ftr-405	1643	12	issue	issue	NOUN
ftr-405	1643	13	in	in	ADP
ftr-405	1643	14	the	the	DET
ftr-405	1643	15	case	case	NOUN
ftr-405	1643	16	,	,	PUNCT
ftr-405	1643	17	applicable	applicable	ADJ
ftr-405	1643	18	to	to	ADP
ftr-405	1643	19	jointly	jointly	ADV
ftr-405	1643	20	assessed	assess	VERB
ftr-405	1643	21	couples	couple	NOUN
ftr-405	1643	22	were	be	AUX
ftr-405	1643	23	somewhat	somewhat	ADV
ftr-405	1643	24	broader	broad	ADJ
ftr-405	1643	25	at	at	ADP
ftr-405	1643	26	lower	low	ADJ
ftr-405	1643	27	incomes	income	NOUN
ftr-405	1643	28	than	than	ADP
ftr-405	1643	29	individual	individual	ADJ
ftr-405	1643	30	brackets	bracket	NOUN
ftr-405	1643	31	,	,	PUNCT
ftr-405	1643	32	but	but	CCONJ
ftr-405	1643	33	not	not	PART
ftr-405	1643	34	twice	twice	ADV
ftr-405	1643	35	individual	individual	ADJ
ftr-405	1643	36	brackets	bracket	NOUN
ftr-405	1643	37	.	.	PUNCT
ftr-405	1644	1	the	the	DET
ftr-405	1644	2	rate	rate	NOUN
ftr-405	1644	3	structure	structure	NOUN
ftr-405	1644	4	did	do	AUX
ftr-405	1644	5	benefit	benefit	VERB
ftr-405	1644	6	some	some	DET
ftr-405	1644	7	couples	couple	NOUN
ftr-405	1644	8	.	.	PUNCT
ftr-405	1645	1	if	if	SCONJ
ftr-405	1645	2	the420	the420	PROPN
ftr-405	1645	3	couple	couple	NOUN
ftr-405	1645	4	had	have	VERB
ftr-405	1645	5	a	a	DET
ftr-405	1645	6	principal	principal	ADJ
ftr-405	1645	7	income	income	NOUN
ftr-405	1645	8	earning	earning	NOUN
ftr-405	1645	9	spouse	spouse	NOUN
ftr-405	1645	10	and	and	CCONJ
ftr-405	1645	11	the	the	DET
ftr-405	1645	12	other	other	ADJ
ftr-405	1645	13	spouse	spouse	NOUN
ftr-405	1645	14	earned	earn	VERB
ftr-405	1645	15	a	a	DET
ftr-405	1645	16	small	small	ADJ
ftr-405	1645	17	amount	amount	NOUN
ftr-405	1645	18	of	of	ADP
ftr-405	1645	19	income	income	NOUN
ftr-405	1645	20	or	or	CCONJ
ftr-405	1645	21	no	no	DET
ftr-405	1645	22	income	income	NOUN
ftr-405	1645	23	,	,	PUNCT
ftr-405	1645	24	joint	joint	ADJ
ftr-405	1645	25	assessment	assessment	NOUN
ftr-405	1645	26	was	be	AUX
ftr-405	1645	27	beneficial	beneficial	ADJ
ftr-405	1645	28	to	to	ADP
ftr-405	1645	29	the	the	DET
ftr-405	1645	30	couple	couple	NOUN
ftr-405	1645	31	,	,	PUNCT
ftr-405	1645	32	as	as	SCONJ
ftr-405	1645	33	the	the	DET
ftr-405	1645	34	joint	joint	ADJ
ftr-405	1645	35	brackets	bracket	NOUN
ftr-405	1645	36	would	would	AUX
ftr-405	1645	37	free	free	VERB
ftr-405	1645	38	a	a	DET
ftr-405	1645	39	larger	large	ADJ
ftr-405	1645	40	amount	amount	NOUN
ftr-405	1645	41	of	of	ADP
ftr-405	1645	42	income	income	NOUN
ftr-405	1645	43	from	from	ADP
ftr-405	1645	44	tax	tax	NOUN
ftr-405	1645	45	than	than	SCONJ
ftr-405	1645	46	would	would	AUX
ftr-405	1645	47	separate	separate	VERB
ftr-405	1645	48	filing	filing	NOUN
ftr-405	1645	49	at	at	ADP
ftr-405	1645	50	individual	individual	ADJ
ftr-405	1645	51	rates	rate	NOUN
ftr-405	1645	52	.	.	PUNCT
ftr-405	1646	1	where	where	SCONJ
ftr-405	1646	2	both	both	DET
ftr-405	1646	3	spouses	spouse	NOUN
ftr-405	1646	4	earned421	earned421	VERB
ftr-405	1646	5	substantial	substantial	ADJ
ftr-405	1646	6	income	income	NOUN
ftr-405	1646	7	or	or	CCONJ
ftr-405	1646	8	comparable	comparable	ADJ
ftr-405	1646	9	amounts	amount	NOUN
ftr-405	1646	10	of	of	ADP
ftr-405	1646	11	income	income	NOUN
ftr-405	1646	12	,	,	PUNCT
ftr-405	1646	13	separate	separate	ADJ
ftr-405	1646	14	assessment	assessment	NOUN
ftr-405	1646	15	at	at	ADP
ftr-405	1646	16	319	319	NUM
ftr-405	1646	17	horizontal	horizontal	ADJ
ftr-405	1646	18	and	and	CCONJ
ftr-405	1646	19	vertical	vertical	ADJ
ftr-405	1646	20	equity	equity	NOUN
ftr-405	1646	21	in	in	ADP
ftr-405	1646	22	taxation	taxation	NOUN
ftr-405	1647	1	[	[	X
ftr-405	1647	2	vol.7:5	vol.7:5	PROPN
ftr-405	1647	3	422	422	NUM
ftr-405	1647	4	.	.	PUNCT
ftr-405	1648	1	if	if	SCONJ
ftr-405	1648	2	married	married	ADJ
ftr-405	1648	3	taxpayers	taxpayer	NOUN
ftr-405	1648	4	each	each	PRON
ftr-405	1648	5	had	have	VERB
ftr-405	1648	6	income	income	NOUN
ftr-405	1648	7	of	of	ADP
ftr-405	1648	8	2500	2500	NUM
ftr-405	1648	9	marks	mark	NOUN
ftr-405	1648	10	(	(	PUNCT
ftr-405	1648	11	total	total	NOUN
ftr-405	1648	12	5000	5000	NUM
ftr-405	1648	13	)	)	PUNCT
ftr-405	1648	14	,	,	PUNCT
ftr-405	1648	15	each	each	PRON
ftr-405	1648	16	would	would	AUX
ftr-405	1648	17	pay	pay	VERB
ftr-405	1648	18	235	235	NUM
ftr-405	1648	19	marks	mark	NOUN
ftr-405	1648	20	for	for	ADP
ftr-405	1648	21	a	a	DET
ftr-405	1648	22	total	total	ADJ
ftr-405	1648	23	tax	tax	NOUN
ftr-405	1648	24	of	of	ADP
ftr-405	1648	25	470	470	NUM
ftr-405	1648	26	marks	mark	NOUN
ftr-405	1648	27	if	if	SCONJ
ftr-405	1648	28	they	they	PRON
ftr-405	1648	29	were	be	AUX
ftr-405	1648	30	separate	separate	ADJ
ftr-405	1648	31	class	class	NOUN
ftr-405	1648	32	i	i	PROPN
ftr-405	1648	33	taxpayers	taxpayer	NOUN
ftr-405	1648	34	,	,	PUNCT
ftr-405	1648	35	but	but	CCONJ
ftr-405	1648	36	652	652	NUM
ftr-405	1648	37	marks	mark	NOUN
ftr-405	1648	38	on	on	ADP
ftr-405	1648	39	the	the	DET
ftr-405	1648	40	combined	combine	VERB
ftr-405	1648	41	income	income	NOUN
ftr-405	1648	42	as	as	ADP
ftr-405	1648	43	class	class	NOUN
ftr-405	1648	44	ii	ii	PROPN
ftr-405	1648	45	taxpayers	taxpayer	NOUN
ftr-405	1648	46	.	.	PUNCT
ftr-405	1649	1	einkommensteuergesetz	einkommensteuergesetz	VERB
ftr-405	1649	2	1951	1951	NUM
ftr-405	1649	3	table	table	NOUN
ftr-405	1649	4	b.	b.	PROPN
ftr-405	1649	5	423	423	NUM
ftr-405	1649	6	.	.	PUNCT
ftr-405	1650	1	i	i	PRON
ftr-405	1650	2	d.	d.	PROPN
ftr-405	1650	3	at	at	ADP
ftr-405	1650	4	56	56	NUM
ftr-405	1650	5	.	.	PUNCT
ftr-405	1650	6	einkommensteuergesetz	einkommensteuergesetz	PROPN
ftr-405	1650	7	1951	1951	NUM
ftr-405	1650	8	§	§	PROPN
ftr-405	1650	9	26	26	NUM
ftr-405	1650	10	.	.	PUNCT
ftr-405	1650	11	424	424	NUM
ftr-405	1650	12	.	.	PUNCT
ftr-405	1651	1	section	section	NOUN
ftr-405	1651	2	43	43	NUM
ftr-405	1651	3	of	of	ADP
ftr-405	1651	4	the	the	DET
ftr-405	1651	5	implementing	implement	VERB
ftr-405	1651	6	regulation	regulation	NOUN
ftr-405	1651	7	to	to	ADP
ftr-405	1651	8	the	the	DET
ftr-405	1651	9	income	income	NOUN
ftr-405	1651	10	tax	tax	NOUN
ftr-405	1651	11	law	law	NOUN
ftr-405	1651	12	(	(	PUNCT
ftr-405	1651	13	einkommensteuer	einkommensteuer	NOUN
ftr-405	1651	14	-	-	PUNCT
ftr-405	1651	15	durchführungsverordnung	durchführungsverordnung	NOUN
ftr-405	1651	16	in	in	ADP
ftr-405	1651	17	the	the	DET
ftr-405	1651	18	version	version	NOUN
ftr-405	1651	19	of	of	ADP
ftr-405	1651	20	jan	jan	PROPN
ftr-405	1651	21	.	.	PROPN
ftr-405	1651	22	17	17	NUM
ftr-405	1651	23	,	,	PUNCT
ftr-405	1651	24	1952	1952	NUM
ftr-405	1651	25	)	)	PUNCT
ftr-405	1651	26	§	§	PROPN
ftr-405	1651	27	43	43	NUM
ftr-405	1651	28	.	.	NOUN
ftr-405	1651	29	425	425	NUM
ftr-405	1651	30	.	.	PUNCT
ftr-405	1652	1	bverge	bverge	NOUN
ftr-405	1652	2	6	6	NUM
ftr-405	1652	3	at	at	ADP
ftr-405	1652	4	83	83	NUM
ftr-405	1652	5	raising	raise	VERB
ftr-405	1652	6	the	the	DET
ftr-405	1652	7	basic	basic	ADJ
ftr-405	1652	8	law	law	NOUN
ftr-405	1652	9	art	art	NOUN
ftr-405	1652	10	.	.	PUNCT
ftr-405	1653	1	3	3	NUM
ftr-405	1653	2	issues	issue	NOUN
ftr-405	1653	3	within	within	ADP
ftr-405	1653	4	the	the	DET
ftr-405	1653	5	group	group	NOUN
ftr-405	1653	6	of	of	ADP
ftr-405	1653	7	married	married	ADJ
ftr-405	1653	8	individuals	individual	NOUN
ftr-405	1653	9	but	but	CCONJ
ftr-405	1653	10	not	not	PART
ftr-405	1653	11	relying	rely	VERB
ftr-405	1653	12	on	on	ADP
ftr-405	1653	13	them	they	PRON
ftr-405	1653	14	for	for	ADP
ftr-405	1653	15	the	the	DET
ftr-405	1653	16	decision	decision	NOUN
ftr-405	1653	17	.	.	PUNCT
ftr-405	1654	1	426	426	NUM
ftr-405	1654	2	.	.	PUNCT
ftr-405	1655	1	i	i	PRON
ftr-405	1655	2	d.	d.	PROPN
ftr-405	1655	3	at	at	ADP
ftr-405	1655	4	64	64	NUM
ftr-405	1655	5	.	.	PUNCT
ftr-405	1656	1	427	427	NUM
ftr-405	1656	2	.	.	PUNCT
ftr-405	1657	1	i	i	PRON
ftr-405	1657	2	d.	d.	PROPN
ftr-405	1657	3	at	at	ADP
ftr-405	1657	4	67	67	NUM
ftr-405	1657	5	.	.	PUNCT
ftr-405	1658	1	428	428	NUM
ftr-405	1658	2	.	.	PUNCT
ftr-405	1659	1	i	i	PRON
ftr-405	1659	2	d.	d.	PROPN
ftr-405	1659	3	at	at	ADP
ftr-405	1659	4	65	65	NUM
ftr-405	1659	5	-	-	SYM
ftr-405	1659	6	66	66	NUM
ftr-405	1659	7	.	.	PUNCT
ftr-405	1660	1	perhaps	perhaps	ADV
ftr-405	1660	2	the	the	DET
ftr-405	1660	3	recitation	recitation	NOUN
ftr-405	1660	4	of	of	ADP
ftr-405	1660	5	the	the	DET
ftr-405	1660	6	history	history	NOUN
ftr-405	1660	7	and	and	CCONJ
ftr-405	1660	8	its	its	PRON
ftr-405	1660	9	link	link	NOUN
ftr-405	1660	10	to	to	ADP
ftr-405	1660	11	the	the	DET
ftr-405	1660	12	national	national	ADJ
ftr-405	1660	13	socialists	socialist	NOUN
ftr-405	1660	14	compelled	compel	VERB
ftr-405	1660	15	the	the	DET
ftr-405	1660	16	court	court	NOUN
ftr-405	1660	17	to	to	PART
ftr-405	1660	18	conclude	conclude	VERB
ftr-405	1660	19	that	that	SCONJ
ftr-405	1660	20	the	the	DET
ftr-405	1660	21	joint	joint	ADJ
ftr-405	1660	22	assessment	assessment	NOUN
ftr-405	1660	23	was	be	AUX
ftr-405	1660	24	unconstitutional	unconstitutional	ADJ
ftr-405	1660	25	,	,	PUNCT
ftr-405	1660	26	as	as	SCONJ
ftr-405	1660	27	one	one	PRON
ftr-405	1660	28	can	can	AUX
ftr-405	1660	29	not	not	PART
ftr-405	1660	30	imagine	imagine	VERB
ftr-405	1660	31	that	that	SCONJ
ftr-405	1660	32	the	the	DET
ftr-405	1660	33	court	court	NOUN
ftr-405	1660	34	would	would	AUX
ftr-405	1660	35	subscribe	subscribe	VERB
ftr-405	1660	36	to	to	ADP
ftr-405	1660	37	a	a	DET
ftr-405	1660	38	rationale	rationale	NOUN
ftr-405	1660	39	emanating	emanating	NOUN
ftr-405	1660	40	from	from	ADP
ftr-405	1660	41	the	the	DET
ftr-405	1660	42	politics	politic	NOUN
ftr-405	1660	43	of	of	ADP
ftr-405	1660	44	that	that	DET
ftr-405	1660	45	regime	regime	NOUN
ftr-405	1660	46	.	.	PUNCT
ftr-405	1661	1	individual	individual	ADJ
ftr-405	1661	2	rates	rate	NOUN
ftr-405	1661	3	would	would	AUX
ftr-405	1661	4	result	result	VERB
ftr-405	1661	5	in	in	ADP
ftr-405	1661	6	a	a	DET
ftr-405	1661	7	smaller	small	ADJ
ftr-405	1661	8	tax	tax	NOUN
ftr-405	1661	9	burden	burden	NOUN
ftr-405	1661	10	for	for	ADP
ftr-405	1661	11	the	the	DET
ftr-405	1661	12	marital	marital	ADJ
ftr-405	1661	13	unit	unit	NOUN
ftr-405	1661	14	than	than	SCONJ
ftr-405	1661	15	would	would	AUX
ftr-405	1661	16	joint	joint	VERB
ftr-405	1661	17	assessment	assessment	NOUN
ftr-405	1661	18	.	.	PUNCT
ftr-405	1662	1	422	422	NUM
ftr-405	1662	2	while	while	SCONJ
ftr-405	1662	3	the	the	DET
ftr-405	1662	4	statute	statute	NOUN
ftr-405	1662	5	nominally	nominally	ADV
ftr-405	1662	6	required	require	VERB
ftr-405	1662	7	joint	joint	ADJ
ftr-405	1662	8	assessment	assessment	NOUN
ftr-405	1662	9	for	for	ADP
ftr-405	1662	10	all	all	DET
ftr-405	1662	11	spouses	spouse	NOUN
ftr-405	1662	12	who	who	PRON
ftr-405	1662	13	lived	live	VERB
ftr-405	1662	14	together	together	ADV
ftr-405	1662	15	for	for	ADP
ftr-405	1662	16	four	four	NUM
ftr-405	1662	17	months	month	NOUN
ftr-405	1662	18	or	or	CCONJ
ftr-405	1662	19	more	more	ADJ
ftr-405	1662	20	during	during	ADP
ftr-405	1662	21	the	the	DET
ftr-405	1662	22	assessment	assessment	NOUN
ftr-405	1662	23	period,423	period,423	VERB
ftr-405	1662	24	the	the	DET
ftr-405	1662	25	implementing	implement	VERB
ftr-405	1662	26	regulation	regulation	NOUN
ftr-405	1662	27	excluded	exclude	VERB
ftr-405	1662	28	from	from	ADP
ftr-405	1662	29	the	the	DET
ftr-405	1662	30	joint	joint	ADJ
ftr-405	1662	31	assessment	assessment	NOUN
ftr-405	1662	32	base	base	NOUN
ftr-405	1662	33	income	income	NOUN
ftr-405	1662	34	that	that	PRON
ftr-405	1662	35	the	the	DET
ftr-405	1662	36	wife	wife	NOUN
ftr-405	1662	37	earned	earn	VERB
ftr-405	1662	38	from	from	ADP
ftr-405	1662	39	employment	employment	NOUN
ftr-405	1662	40	(	(	PUNCT
ftr-405	1662	41	rather	rather	ADV
ftr-405	1662	42	than	than	ADP
ftr-405	1662	43	self	self	NOUN
ftr-405	1662	44	-	-	PUNCT
ftr-405	1662	45	employment	employment	NOUN
ftr-405	1662	46	)	)	PUNCT
ftr-405	1662	47	so	so	ADV
ftr-405	1662	48	long	long	ADV
ftr-405	1662	49	as	as	SCONJ
ftr-405	1662	50	the	the	DET
ftr-405	1662	51	husband	husband	NOUN
ftr-405	1662	52	was	be	AUX
ftr-405	1662	53	not	not	PART
ftr-405	1662	54	her	her	PRON
ftr-405	1662	55	employer	employer	NOUN
ftr-405	1662	56	.	.	PUNCT
ftr-405	1663	1	the	the	DET
ftr-405	1663	2	regulation	regulation	NOUN
ftr-405	1663	3	placed	place	VERB
ftr-405	1663	4	the	the	DET
ftr-405	1663	5	sub-424	sub-424	NOUN
ftr-405	1663	6	classification	classification	NOUN
ftr-405	1663	7	of	of	ADP
ftr-405	1663	8	self	self	NOUN
ftr-405	1663	9	-	-	PUNCT
ftr-405	1663	10	employed	employ	VERB
ftr-405	1663	11	,	,	PUNCT
ftr-405	1663	12	married	married	ADJ
ftr-405	1663	13	women	woman	NOUN
ftr-405	1663	14	at	at	ADP
ftr-405	1663	15	a	a	DET
ftr-405	1663	16	disadvantage	disadvantage	NOUN
ftr-405	1663	17	relative	relative	ADJ
ftr-405	1663	18	to	to	ADP
ftr-405	1663	19	employed	employ	VERB
ftr-405	1663	20	married	married	ADJ
ftr-405	1663	21	women	woman	NOUN
ftr-405	1663	22	as	as	ADV
ftr-405	1663	23	well	well	ADV
ftr-405	1663	24	as	as	ADP
ftr-405	1663	25	to	to	ADP
ftr-405	1663	26	both	both	PRON
ftr-405	1663	27	employed	employ	VERB
ftr-405	1663	28	and	and	CCONJ
ftr-405	1663	29	self	self	NOUN
ftr-405	1663	30	-	-	PUNCT
ftr-405	1663	31	employed	employ	VERB
ftr-405	1663	32	married	married	ADJ
ftr-405	1663	33	men	man	NOUN
ftr-405	1663	34	.	.	PUNCT
ftr-405	1664	1	the	the	DET
ftr-405	1664	2	constitutional	constitutional	ADJ
ftr-405	1664	3	court	court	NOUN
ftr-405	1664	4	easily	easily	ADV
ftr-405	1664	5	could	could	AUX
ftr-405	1664	6	have	have	AUX
ftr-405	1664	7	decided	decide	VERB
ftr-405	1664	8	the	the	DET
ftr-405	1664	9	case	case	NOUN
ftr-405	1664	10	on	on	ADP
ftr-405	1664	11	narrow	narrow	ADJ
ftr-405	1664	12	equality	equality	NOUN
ftr-405	1664	13	principle	principle	NOUN
ftr-405	1664	14	grounds	ground	NOUN
ftr-405	1664	15	as	as	ADP
ftr-405	1664	16	discriminatory	discriminatory	ADJ
ftr-405	1664	17	against	against	ADP
ftr-405	1664	18	the	the	DET
ftr-405	1664	19	sub	sub	NOUN
ftr-405	1664	20	-	-	NOUN
ftr-405	1664	21	class	class	NOUN
ftr-405	1664	22	.	.	PUNCT
ftr-405	1665	1	instead	instead	ADV
ftr-405	1665	2	the	the	DET
ftr-405	1665	3	court	court	NOUN
ftr-405	1665	4	chose	choose	VERB
ftr-405	1665	5	not	not	PART
ftr-405	1665	6	to	to	PART
ftr-405	1665	7	address	address	VERB
ftr-405	1665	8	that	that	DET
ftr-405	1665	9	discrimination	discrimination	NOUN
ftr-405	1665	10	as	as	ADP
ftr-405	1665	11	its	its	PRON
ftr-405	1665	12	decisional	decisional	ADJ
ftr-405	1665	13	basis	basis	NOUN
ftr-405	1665	14	.	.	PUNCT
ftr-405	1666	1	425	425	NUM
ftr-405	1666	2	after	after	ADP
ftr-405	1666	3	disposing	dispose	VERB
ftr-405	1666	4	of	of	ADP
ftr-405	1666	5	the	the	DET
ftr-405	1666	6	procedural	procedural	ADJ
ftr-405	1666	7	limitation	limitation	NOUN
ftr-405	1666	8	that	that	PRON
ftr-405	1666	9	pre	pre	ADJ
ftr-405	1666	10	-	-	ADJ
ftr-405	1666	11	constitutional	constitutional	ADJ
ftr-405	1666	12	law	law	NOUN
ftr-405	1666	13	might	might	AUX
ftr-405	1666	14	impose	impose	VERB
ftr-405	1666	15	on	on	ADP
ftr-405	1666	16	the	the	DET
ftr-405	1666	17	constitutional	constitutional	ADJ
ftr-405	1666	18	court	court	NOUN
ftr-405	1666	19	’s	’s	PART
ftr-405	1666	20	jurisdiction	jurisdiction	NOUN
ftr-405	1667	1	,	,	PUNCT
ftr-405	1667	2	the	the	DET
ftr-405	1667	3	court426	court426	NOUN
ftr-405	1667	4	traced	trace	VERB
ftr-405	1667	5	the	the	DET
ftr-405	1667	6	rather	rather	ADV
ftr-405	1667	7	interesting	interesting	ADJ
ftr-405	1667	8	history	history	NOUN
ftr-405	1667	9	of	of	ADP
ftr-405	1667	10	the	the	DET
ftr-405	1667	11	peculiar	peculiar	ADJ
ftr-405	1667	12	selection	selection	NOUN
ftr-405	1667	13	of	of	ADP
ftr-405	1667	14	selfemployed	selfemployed	ADJ
ftr-405	1667	15	,	,	PUNCT
ftr-405	1667	16	married	married	ADJ
ftr-405	1667	17	women	woman	NOUN
ftr-405	1667	18	for	for	ADP
ftr-405	1667	19	mandatory	mandatory	ADJ
ftr-405	1667	20	joint	joint	ADJ
ftr-405	1667	21	assessment	assessment	NOUN
ftr-405	1667	22	on	on	ADP
ftr-405	1667	23	their	their	PRON
ftr-405	1667	24	earnings	earning	NOUN
ftr-405	1667	25	.	.	PUNCT
ftr-405	1668	1	early	early	ADJ
ftr-405	1668	2	tax	tax	NOUN
ftr-405	1668	3	laws	law	NOUN
ftr-405	1668	4	in	in	ADP
ftr-405	1668	5	prussia	prussia	PROPN
ftr-405	1668	6	assessed	assess	VERB
ftr-405	1668	7	family	family	NOUN
ftr-405	1668	8	income	income	NOUN
ftr-405	1668	9	as	as	ADP
ftr-405	1668	10	a	a	DET
ftr-405	1668	11	unit	unit	NOUN
ftr-405	1668	12	and427	and427	NOUN
ftr-405	1668	13	later	later	ADV
ftr-405	1668	14	freed	free	VERB
ftr-405	1668	15	certain	certain	ADJ
ftr-405	1668	16	household	household	NOUN
ftr-405	1668	17	members	member	NOUN
ftr-405	1668	18	from	from	ADP
ftr-405	1668	19	common	common	ADJ
ftr-405	1668	20	assessment	assessment	NOUN
ftr-405	1668	21	.	.	PUNCT
ftr-405	1669	1	legislation	legislation	NOUN
ftr-405	1669	2	from	from	ADP
ftr-405	1669	3	1921	1921	NUM
ftr-405	1669	4	separated	separate	VERB
ftr-405	1669	5	the	the	DET
ftr-405	1669	6	wife	wife	NOUN
ftr-405	1669	7	’s	’s	PART
ftr-405	1669	8	services	service	NOUN
ftr-405	1669	9	’	'	PUNCT
ftr-405	1669	10	income	income	NOUN
ftr-405	1669	11	from	from	ADP
ftr-405	1669	12	her	her	PRON
ftr-405	1669	13	income	income	NOUN
ftr-405	1669	14	from	from	ADP
ftr-405	1669	15	other	other	ADJ
ftr-405	1669	16	sources	source	NOUN
ftr-405	1669	17	and	and	CCONJ
ftr-405	1669	18	permitted	permit	VERB
ftr-405	1669	19	separate	separate	ADJ
ftr-405	1669	20	assessment	assessment	NOUN
ftr-405	1669	21	of	of	ADP
ftr-405	1669	22	that	that	DET
ftr-405	1669	23	service	service	NOUN
ftr-405	1669	24	income	income	NOUN
ftr-405	1669	25	.	.	PUNCT
ftr-405	1670	1	during	during	ADP
ftr-405	1670	2	the	the	DET
ftr-405	1670	3	period	period	NOUN
ftr-405	1670	4	that	that	PRON
ftr-405	1670	5	the	the	DET
ftr-405	1670	6	national	national	ADJ
ftr-405	1670	7	socialist	socialist	PROPN
ftr-405	1670	8	party	party	PROPN
ftr-405	1670	9	controlled	control	VERB
ftr-405	1670	10	the	the	DET
ftr-405	1670	11	german	german	ADJ
ftr-405	1670	12	government	government	NOUN
ftr-405	1670	13	,	,	PUNCT
ftr-405	1670	14	the	the	DET
ftr-405	1670	15	government	government	NOUN
ftr-405	1670	16	included	include	VERB
ftr-405	1670	17	the	the	DET
ftr-405	1670	18	wife	wife	NOUN
ftr-405	1670	19	’s	’s	PART
ftr-405	1670	20	income	income	NOUN
ftr-405	1670	21	from	from	ADP
ftr-405	1670	22	services	service	NOUN
ftr-405	1670	23	again	again	ADV
ftr-405	1670	24	in	in	ADP
ftr-405	1670	25	the	the	DET
ftr-405	1670	26	joint	joint	ADJ
ftr-405	1670	27	assessment	assessment	NOUN
ftr-405	1670	28	.	.	PUNCT
ftr-405	1671	1	according	accord	VERB
ftr-405	1671	2	to	to	ADP
ftr-405	1671	3	the	the	DET
ftr-405	1671	4	secretary	secretary	PROPN
ftr-405	1671	5	of	of	ADP
ftr-405	1671	6	finance	finance	NOUN
ftr-405	1671	7	at	at	ADP
ftr-405	1671	8	that	that	DET
ftr-405	1671	9	time	time	NOUN
ftr-405	1671	10	,	,	PUNCT
ftr-405	1671	11	the	the	DET
ftr-405	1671	12	goal	goal	NOUN
ftr-405	1671	13	of	of	ADP
ftr-405	1671	14	the	the	DET
ftr-405	1671	15	inclusion	inclusion	NOUN
ftr-405	1671	16	was	be	AUX
ftr-405	1671	17	for	for	ADP
ftr-405	1671	18	the	the	DET
ftr-405	1671	19	political	political	ADJ
ftr-405	1671	20	purpose	purpose	NOUN
ftr-405	1671	21	of	of	ADP
ftr-405	1671	22	forcing	force	VERB
ftr-405	1671	23	women	woman	NOUN
ftr-405	1671	24	out	out	ADP
ftr-405	1671	25	of	of	ADP
ftr-405	1671	26	the	the	DET
ftr-405	1671	27	labor	labor	NOUN
ftr-405	1671	28	market	market	NOUN
ftr-405	1671	29	.	.	PUNCT
ftr-405	1672	1	the	the	DET
ftr-405	1672	2	subsequent	subsequent	ADJ
ftr-405	1672	3	exception	exception	NOUN
ftr-405	1672	4	for	for	ADP
ftr-405	1672	5	income	income	NOUN
ftr-405	1672	6	from	from	ADP
ftr-405	1672	7	services	service	NOUN
ftr-405	1672	8	as	as	ADP
ftr-405	1672	9	an	an	DET
ftr-405	1672	10	employee	employee	NOUN
ftr-405	1672	11	became	become	VERB
ftr-405	1672	12	necessary	necessary	ADJ
ftr-405	1672	13	,	,	PUNCT
ftr-405	1672	14	as	as	SCONJ
ftr-405	1672	15	the	the	DET
ftr-405	1672	16	war	war	NOUN
ftr-405	1672	17	demanded	demand	VERB
ftr-405	1672	18	that	that	SCONJ
ftr-405	1672	19	women	woman	NOUN
ftr-405	1672	20	return	return	VERB
ftr-405	1672	21	to	to	ADP
ftr-405	1672	22	the	the	DET
ftr-405	1672	23	work	work	NOUN
ftr-405	1672	24	force	force	NOUN
ftr-405	1672	25	to	to	PART
ftr-405	1672	26	support	support	VERB
ftr-405	1672	27	the	the	DET
ftr-405	1672	28	war	war	NOUN
ftr-405	1672	29	effort.428	effort.428	ADP
ftr-405	1672	30	2006	2006	NUM
ftr-405	1672	31	]	]	PUNCT
ftr-405	1672	32	florida	florida	PROPN
ftr-405	1672	33	tax	tax	PROPN
ftr-405	1672	34	review	review	NOUN
ftr-405	1672	35	320	320	NUM
ftr-405	1672	36	429	429	NUM
ftr-405	1672	37	.	.	PUNCT
ftr-405	1673	1	basic	basic	ADJ
ftr-405	1673	2	law	law	NOUN
ftr-405	1673	3	,	,	PUNCT
ftr-405	1673	4	art	art	NOUN
ftr-405	1673	5	6	6	NUM
ftr-405	1673	6	,	,	PUNCT
ftr-405	1673	7	¶	¶	NOUN
ftr-405	1673	8	1	1	NUM
ftr-405	1673	9	.	.	SYM
ftr-405	1673	10	430	430	NUM
ftr-405	1673	11	.	.	PUNCT
ftr-405	1674	1	such	such	DET
ftr-405	1674	2	an	an	DET
ftr-405	1674	3	increased	increase	VERB
ftr-405	1674	4	tax	tax	NOUN
ftr-405	1674	5	burden	burden	NOUN
ftr-405	1674	6	on	on	ADP
ftr-405	1674	7	the	the	DET
ftr-405	1674	8	spouses	spouse	NOUN
ftr-405	1674	9	that	that	PRON
ftr-405	1674	10	attaches	attach	VERB
ftr-405	1674	11	to	to	ADP
ftr-405	1674	12	the	the	DET
ftr-405	1674	13	conclusion	conclusion	NOUN
ftr-405	1674	14	of	of	ADP
ftr-405	1674	15	marriage	marriage	NOUN
ftr-405	1674	16	…	…	PUNCT
ftr-405	1674	17	is	be	AUX
ftr-405	1674	18	inconsistent	inconsistent	ADJ
ftr-405	1674	19	with	with	ADP
ftr-405	1674	20	art	art	NOUN
ftr-405	1674	21	.	.	PUNCT
ftr-405	1675	1	6	6	NUM
ftr-405	1675	2	,	,	PUNCT
ftr-405	1675	3	¶	¶	NOUN
ftr-405	1675	4	1	1	NUM
ftr-405	1675	5	of	of	ADP
ftr-405	1675	6	the	the	DET
ftr-405	1675	7	basic	basic	ADJ
ftr-405	1675	8	law	law	NOUN
ftr-405	1675	9	.	.	PUNCT
ftr-405	1676	1	bverge	bverge	NOUN
ftr-405	1676	2	6	6	NUM
ftr-405	1676	3	at	at	ADP
ftr-405	1676	4	70	70	NUM
ftr-405	1676	5	.	.	PUNCT
ftr-405	1677	1	(	(	PUNCT
ftr-405	1677	2	author	author	NOUN
ftr-405	1677	3	’s	’s	PART
ftr-405	1677	4	translation	translation	NOUN
ftr-405	1677	5	)	)	PUNCT
ftr-405	1677	6	.	.	PUNCT
ftr-405	1678	1	431	431	NUM
ftr-405	1678	2	.	.	PUNCT
ftr-405	1679	1	i	i	PRON
ftr-405	1679	2	d.	d.	PROPN
ftr-405	1679	3	at	at	ADP
ftr-405	1679	4	82	82	NUM
ftr-405	1679	5	relying	rely	VERB
ftr-405	1679	6	on	on	ADP
ftr-405	1679	7	art	art	NOUN
ftr-405	1679	8	.	.	PUNCT
ftr-405	1680	1	3	3	NUM
ftr-405	1680	2	,	,	PUNCT
ftr-405	1680	3	¶	¶	NOUN
ftr-405	1680	4	2	2	NUM
ftr-405	1680	5	in	in	ADP
ftr-405	1680	6	addition	addition	NOUN
ftr-405	1680	7	to	to	ADP
ftr-405	1680	8	art	art	NOUN
ftr-405	1680	9	.	.	PUNCT
ftr-405	1681	1	6	6	NUM
ftr-405	1681	2	.	.	X
ftr-405	1681	3	432	432	NUM
ftr-405	1681	4	.	.	PUNCT
ftr-405	1682	1	i	i	PRON
ftr-405	1682	2	d.	d.	PROPN
ftr-405	1682	3	433	433	NUM
ftr-405	1682	4	.	.	PUNCT
ftr-405	1683	1	spouses	spouse	NOUN
ftr-405	1683	2	may	may	AUX
ftr-405	1683	3	elect	elect	VERB
ftr-405	1683	4	joint	joint	ADJ
ftr-405	1683	5	or	or	CCONJ
ftr-405	1683	6	separate	separate	ADJ
ftr-405	1683	7	assessment	assessment	NOUN
ftr-405	1683	8	under	under	ADP
ftr-405	1683	9	current	current	ADJ
ftr-405	1683	10	law	law	NOUN
ftr-405	1683	11	.	.	PUNCT
ftr-405	1684	1	estg	estg	PROPN
ftr-405	1684	2	§	§	PROPN
ftr-405	1684	3	26	26	NUM
ftr-405	1684	4	(	(	PUNCT
ftr-405	1684	5	1	1	NUM
ftr-405	1684	6	)	)	PUNCT
ftr-405	1684	7	.	.	PUNCT
ftr-405	1685	1	as	as	SCONJ
ftr-405	1685	2	the	the	DET
ftr-405	1685	3	tax	tax	NOUN
ftr-405	1685	4	is	be	AUX
ftr-405	1685	5	measured	measure	VERB
ftr-405	1685	6	as	as	SCONJ
ftr-405	1685	7	if	if	SCONJ
ftr-405	1685	8	each	each	DET
ftr-405	1685	9	spouse	spouse	NOUN
ftr-405	1685	10	received	receive	VERB
ftr-405	1685	11	half	half	DET
ftr-405	1685	12	the	the	DET
ftr-405	1685	13	income	income	NOUN
ftr-405	1685	14	,	,	PUNCT
ftr-405	1685	15	joint	joint	ADJ
ftr-405	1685	16	assessment	assessment	NOUN
ftr-405	1685	17	is	be	AUX
ftr-405	1685	18	advantageous	advantageous	ADJ
ftr-405	1685	19	for	for	ADP
ftr-405	1685	20	single	single	ADJ
ftr-405	1685	21	earner	earner	NOUN
ftr-405	1685	22	marital	marital	ADJ
ftr-405	1685	23	units	unit	NOUN
ftr-405	1685	24	and	and	CCONJ
ftr-405	1685	25	two	two	NUM
ftr-405	1685	26	earner	earner	NOUN
ftr-405	1685	27	units	unit	NOUN
ftr-405	1685	28	in	in	ADP
ftr-405	1685	29	which	which	PRON
ftr-405	1685	30	one	one	NUM
ftr-405	1685	31	spouse	spouse	NOUN
ftr-405	1685	32	,	,	PUNCT
ftr-405	1685	33	if	if	SCONJ
ftr-405	1685	34	assessed	assess	VERB
ftr-405	1685	35	separately	separately	ADV
ftr-405	1685	36	,	,	PUNCT
ftr-405	1685	37	would	would	AUX
ftr-405	1685	38	not	not	PART
ftr-405	1685	39	pay	pay	VERB
ftr-405	1685	40	tax	tax	NOUN
ftr-405	1685	41	at	at	ADP
ftr-405	1685	42	the	the	DET
ftr-405	1685	43	margin	margin	NOUN
ftr-405	1685	44	at	at	ADP
ftr-405	1685	45	the	the	DET
ftr-405	1685	46	maximum	maximum	ADJ
ftr-405	1685	47	rate	rate	NOUN
ftr-405	1685	48	.	.	PUNCT
ftr-405	1686	1	for	for	ADP
ftr-405	1686	2	other	other	ADJ
ftr-405	1686	3	units	unit	NOUN
ftr-405	1686	4	,	,	PUNCT
ftr-405	1686	5	joint	joint	ADJ
ftr-405	1686	6	assessment	assessment	NOUN
ftr-405	1686	7	produces	produce	VERB
ftr-405	1686	8	the	the	DET
ftr-405	1686	9	same	same	ADJ
ftr-405	1686	10	tax	tax	NOUN
ftr-405	1686	11	liability	liability	NOUN
ftr-405	1686	12	as	as	ADP
ftr-405	1686	13	separate	separate	ADJ
ftr-405	1686	14	assessment	assessment	NOUN
ftr-405	1686	15	would	would	AUX
ftr-405	1686	16	.	.	PUNCT
ftr-405	1687	1	434	434	NUM
ftr-405	1687	2	.	.	X
ftr-405	1688	1	gewerbesteuer	gewerbesteuer	NOUN
ftr-405	1688	2	probably	probably	ADV
ftr-405	1688	3	translates	translate	VERB
ftr-405	1688	4	better	well	ADV
ftr-405	1688	5	as	as	ADP
ftr-405	1688	6	a	a	DET
ftr-405	1688	7	business	business	NOUN
ftr-405	1688	8	enterprise	enterprise	NOUN
ftr-405	1688	9	tax	tax	NOUN
ftr-405	1688	10	but	but	CCONJ
ftr-405	1688	11	as	as	SCONJ
ftr-405	1688	12	municipal	municipal	ADJ
ftr-405	1688	13	governments	government	NOUN
ftr-405	1688	14	impose	impose	VERB
ftr-405	1688	15	the	the	DET
ftr-405	1688	16	tax	tax	NOUN
ftr-405	1688	17	,	,	PUNCT
ftr-405	1688	18	common	common	ADJ
ftr-405	1688	19	translation	translation	NOUN
ftr-405	1688	20	is	be	AUX
ftr-405	1688	21	as	as	ADV
ftr-405	1688	22	above	above	ADV
ftr-405	1688	23	.	.	PUNCT
ftr-405	1689	1	435	435	NUM
ftr-405	1689	2	.	.	PUNCT
ftr-405	1689	3	bverge	bverge	NOUN
ftr-405	1689	4	13	13	NUM
ftr-405	1689	5	,	,	PUNCT
ftr-405	1689	6	290	290	NUM
ftr-405	1689	7	(	(	PUNCT
ftr-405	1689	8	jan	jan	PROPN
ftr-405	1689	9	.	.	PROPN
ftr-405	1689	10	24	24	NUM
ftr-405	1689	11	,	,	PUNCT
ftr-405	1689	12	1961	1961	NUM
ftr-405	1689	13	)	)	PUNCT
ftr-405	1689	14	.	.	PUNCT
ftr-405	1690	1	436	436	NUM
ftr-405	1690	2	.	.	PUNCT
ftr-405	1690	3	basic	basic	ADJ
ftr-405	1690	4	law	law	NOUN
ftr-405	1690	5	,	,	PUNCT
ftr-405	1690	6	art	art	NOUN
ftr-405	1690	7	3	3	NUM
ftr-405	1690	8	.	.	NUM
ftr-405	1690	9	437	437	NUM
ftr-405	1690	10	.	.	PUNCT
ftr-405	1690	11	basic	basic	ADJ
ftr-405	1690	12	law	law	NOUN
ftr-405	1690	13	,	,	PUNCT
ftr-405	1690	14	art	art	NOUN
ftr-405	1690	15	6	6	NUM
ftr-405	1690	16	.	.	PUNCT
ftr-405	1691	1	the	the	DET
ftr-405	1691	2	constitutional	constitutional	ADJ
ftr-405	1691	3	court	court	NOUN
ftr-405	1691	4	examined	examine	VERB
ftr-405	1691	5	the	the	DET
ftr-405	1691	6	protection	protection	NOUN
ftr-405	1691	7	of	of	ADP
ftr-405	1691	8	marriage	marriage	NOUN
ftr-405	1691	9	principle	principle	NOUN
ftr-405	1691	10	that	that	SCONJ
ftr-405	1691	11	the	the	DET
ftr-405	1691	12	basic	basic	ADJ
ftr-405	1691	13	law	law	NOUN
ftr-405	1691	14	includes	include	VERB
ftr-405	1691	15	and	and	CCONJ
ftr-405	1691	16	rejected	reject	VERB
ftr-405	1691	17	mandatory	mandatory	ADJ
ftr-405	1691	18	joint429	joint429	PROPN
ftr-405	1691	19	assessment	assessment	NOUN
ftr-405	1691	20	in	in	ADP
ftr-405	1691	21	so	so	ADV
ftr-405	1691	22	far	far	ADV
ftr-405	1691	23	as	as	SCONJ
ftr-405	1691	24	it	it	PRON
ftr-405	1691	25	burdened	burden	VERB
ftr-405	1691	26	rather	rather	ADV
ftr-405	1691	27	than	than	ADP
ftr-405	1691	28	benefitted	benefit	VERB
ftr-405	1691	29	marriage.430	marriage.430	NOUN
ftr-405	1691	30	arguments	argument	NOUN
ftr-405	1691	31	in	in	ADP
ftr-405	1691	32	favor	favor	NOUN
ftr-405	1691	33	of	of	ADP
ftr-405	1691	34	joint	joint	ADJ
ftr-405	1691	35	assessment	assessment	NOUN
ftr-405	1691	36	were	be	AUX
ftr-405	1691	37	that	that	SCONJ
ftr-405	1691	38	the	the	DET
ftr-405	1691	39	mandatory	mandatory	ADJ
ftr-405	1691	40	joint	joint	ADJ
ftr-405	1691	41	assessment	assessment	NOUN
ftr-405	1691	42	was	be	AUX
ftr-405	1691	43	permissible	permissible	ADJ
ftr-405	1691	44	to	to	PART
ftr-405	1691	45	educate	educate	VERB
ftr-405	1691	46	spouses	spouse	NOUN
ftr-405	1691	47	and	and	CCONJ
ftr-405	1691	48	to	to	PART
ftr-405	1691	49	shape	shape	VERB
ftr-405	1691	50	the	the	DET
ftr-405	1691	51	marital	marital	ADJ
ftr-405	1691	52	relationship	relationship	NOUN
ftr-405	1691	53	in	in	ADP
ftr-405	1691	54	the	the	DET
ftr-405	1691	55	best	good	ADJ
ftr-405	1691	56	interests	interest	NOUN
ftr-405	1691	57	of	of	ADP
ftr-405	1691	58	the	the	DET
ftr-405	1691	59	family	family	NOUN
ftr-405	1691	60	and	and	CCONJ
ftr-405	1691	61	the	the	DET
ftr-405	1691	62	state	state	NOUN
ftr-405	1691	63	.	.	PUNCT
ftr-405	1692	1	the	the	DET
ftr-405	1692	2	court	court	NOUN
ftr-405	1692	3	firmly	firmly	ADV
ftr-405	1692	4	rejected	reject	VERB
ftr-405	1692	5	both	both	DET
ftr-405	1692	6	arguments	argument	NOUN
ftr-405	1692	7	on	on	ADP
ftr-405	1692	8	protection	protection	NOUN
ftr-405	1692	9	of	of	ADP
ftr-405	1692	10	marriage	marriage	NOUN
ftr-405	1692	11	and	and	CCONJ
ftr-405	1692	12	sexual	sexual	ADJ
ftr-405	1692	13	equality	equality	NOUN
ftr-405	1692	14	grounds	ground	NOUN
ftr-405	1692	15	.	.	PUNCT
ftr-405	1693	1	interpretation	interpretation	NOUN
ftr-405	1693	2	of	of	ADP
ftr-405	1693	3	the	the	DET
ftr-405	1693	4	protection	protection	NOUN
ftr-405	1693	5	of	of	ADP
ftr-405	1693	6	marriage	marriage	NOUN
ftr-405	1693	7	principle	principle	NOUN
ftr-405	1693	8	must	must	AUX
ftr-405	1693	9	be431	be431	VERB
ftr-405	1693	10	consistent	consistent	ADJ
ftr-405	1693	11	with	with	ADP
ftr-405	1693	12	other	other	ADJ
ftr-405	1693	13	constitutional	constitutional	ADJ
ftr-405	1693	14	protections	protection	NOUN
ftr-405	1693	15	.	.	PUNCT
ftr-405	1694	1	equal	equal	ADJ
ftr-405	1694	2	rights	right	NOUN
ftr-405	1694	3	means	mean	VERB
ftr-405	1694	4	that	that	SCONJ
ftr-405	1694	5	the432	the432	NOUN
ftr-405	1694	6	spouses	spouse	NOUN
ftr-405	1694	7	always	always	ADV
ftr-405	1694	8	must	must	AUX
ftr-405	1694	9	remain	remain	VERB
ftr-405	1694	10	free	free	ADJ
ftr-405	1694	11	to	to	PART
ftr-405	1694	12	select	select	VERB
ftr-405	1694	13	the	the	DET
ftr-405	1694	14	structure	structure	NOUN
ftr-405	1694	15	of	of	ADP
ftr-405	1694	16	the	the	DET
ftr-405	1694	17	relationship	relationship	NOUN
ftr-405	1694	18	without	without	ADP
ftr-405	1694	19	any	any	DET
ftr-405	1694	20	economic	economic	ADJ
ftr-405	1694	21	pressure	pressure	NOUN
ftr-405	1694	22	from	from	ADP
ftr-405	1694	23	the	the	DET
ftr-405	1694	24	state	state	NOUN
ftr-405	1694	25	,	,	PUNCT
ftr-405	1694	26	in	in	ADP
ftr-405	1694	27	the	the	DET
ftr-405	1694	28	form	form	NOUN
ftr-405	1694	29	of	of	ADP
ftr-405	1694	30	an	an	DET
ftr-405	1694	31	increased	increase	VERB
ftr-405	1694	32	tax	tax	NOUN
ftr-405	1694	33	burden	burden	NOUN
ftr-405	1694	34	,	,	PUNCT
ftr-405	1694	35	to	to	PART
ftr-405	1694	36	choose	choose	VERB
ftr-405	1694	37	one	one	NUM
ftr-405	1694	38	earner	earner	NOUN
ftr-405	1694	39	rather	rather	ADV
ftr-405	1694	40	than	than	ADP
ftr-405	1694	41	two	two	NUM
ftr-405	1694	42	earner	earner	NOUN
ftr-405	1694	43	household	household	NOUN
ftr-405	1694	44	status	status	NOUN
ftr-405	1694	45	.	.	PUNCT
ftr-405	1695	1	thus	thus	ADV
ftr-405	1695	2	,	,	PUNCT
ftr-405	1695	3	the	the	DET
ftr-405	1695	4	constitutional	constitutional	ADJ
ftr-405	1695	5	court	court	NOUN
ftr-405	1695	6	left	leave	VERB
ftr-405	1695	7	no	no	DET
ftr-405	1695	8	opening	opening	NOUN
ftr-405	1695	9	for	for	ADP
ftr-405	1695	10	modification	modification	NOUN
ftr-405	1695	11	of	of	ADP
ftr-405	1695	12	the	the	DET
ftr-405	1695	13	joint	joint	ADJ
ftr-405	1695	14	assessment	assessment	NOUN
ftr-405	1695	15	that	that	PRON
ftr-405	1695	16	would	would	AUX
ftr-405	1695	17	impose	impose	VERB
ftr-405	1695	18	a	a	DET
ftr-405	1695	19	greater	great	ADJ
ftr-405	1695	20	tax	tax	NOUN
ftr-405	1695	21	burden	burden	NOUN
ftr-405	1695	22	on	on	ADP
ftr-405	1695	23	a	a	DET
ftr-405	1695	24	married	married	ADJ
ftr-405	1695	25	couple	couple	NOUN
ftr-405	1695	26	than	than	ADP
ftr-405	1695	27	on	on	ADP
ftr-405	1695	28	two	two	NUM
ftr-405	1695	29	unmarried	unmarried	ADJ
ftr-405	1695	30	individuals	individual	NOUN
ftr-405	1695	31	.	.	PUNCT
ftr-405	1696	1	433	433	NUM
ftr-405	1696	2	similarly	similarly	ADV
ftr-405	1696	3	,	,	PUNCT
ftr-405	1696	4	the	the	DET
ftr-405	1696	5	constitutional	constitutional	ADJ
ftr-405	1696	6	court	court	NOUN
ftr-405	1696	7	ruled	rule	VERB
ftr-405	1696	8	that	that	SCONJ
ftr-405	1696	9	the	the	DET
ftr-405	1696	10	disallowance	disallowance	NOUN
ftr-405	1696	11	of	of	ADP
ftr-405	1696	12	a	a	DET
ftr-405	1696	13	deduction	deduction	NOUN
ftr-405	1696	14	for	for	ADP
ftr-405	1696	15	salary	salary	NOUN
ftr-405	1696	16	paid	pay	VERB
ftr-405	1696	17	to	to	ADP
ftr-405	1696	18	one	one	NUM
ftr-405	1696	19	’s	’s	PART
ftr-405	1696	20	spouse	spouse	NOUN
ftr-405	1696	21	in	in	ADP
ftr-405	1696	22	computing	compute	VERB
ftr-405	1696	23	one	one	NUM
ftr-405	1696	24	’s	’s	PART
ftr-405	1696	25	liability	liability	NOUN
ftr-405	1696	26	for	for	ADP
ftr-405	1696	27	the	the	DET
ftr-405	1696	28	municipal	municipal	ADJ
ftr-405	1696	29	business	business	NOUN
ftr-405	1696	30	tax	tax	NOUN
ftr-405	1696	31	was	be	AUX
ftr-405	1696	32	unconstitutional	unconstitutional	ADJ
ftr-405	1696	33	as	as	SCONJ
ftr-405	1696	34	it	it	PRON
ftr-405	1696	35	likewise	likewise	ADV
ftr-405	1696	36	violated	violate	VERB
ftr-405	1696	37	both434	both434	PROPN
ftr-405	1696	38	435	435	NUM
ftr-405	1696	39	the	the	DET
ftr-405	1696	40	equality	equality	NOUN
ftr-405	1696	41	principle	principle	NOUN
ftr-405	1696	42	and	and	CCONJ
ftr-405	1696	43	the	the	DET
ftr-405	1696	44	protection	protection	NOUN
ftr-405	1696	45	of	of	ADP
ftr-405	1696	46	marriage	marriage	NOUN
ftr-405	1696	47	provision	provision	NOUN
ftr-405	1696	48	.	.	PUNCT
ftr-405	1697	1	although436	although436	PROPN
ftr-405	1697	2	437	437	NUM
ftr-405	1697	3	the	the	DET
ftr-405	1697	4	income	income	NOUN
ftr-405	1697	5	tax	tax	NOUN
ftr-405	1697	6	laws	law	NOUN
ftr-405	1697	7	permitted	permit	VERB
ftr-405	1697	8	a	a	DET
ftr-405	1697	9	deduction	deduction	NOUN
ftr-405	1697	10	for	for	ADP
ftr-405	1697	11	salary	salary	NOUN
ftr-405	1697	12	paid	pay	VERB
ftr-405	1697	13	to	to	ADP
ftr-405	1697	14	one	one	NUM
ftr-405	1697	15	’s	’s	PART
ftr-405	1697	16	spouse	spouse	NOUN
ftr-405	1697	17	,	,	PUNCT
ftr-405	1697	18	the	the	DET
ftr-405	1697	19	municipal	municipal	ADJ
ftr-405	1697	20	business	business	NOUN
ftr-405	1697	21	tax	tax	NOUN
ftr-405	1697	22	at	at	ADP
ftr-405	1697	23	issue	issue	NOUN
ftr-405	1697	24	in	in	ADP
ftr-405	1697	25	the	the	DET
ftr-405	1697	26	case	case	NOUN
ftr-405	1697	27	denied	deny	VERB
ftr-405	1697	28	the	the	DET
ftr-405	1697	29	deduction	deduction	NOUN
ftr-405	1697	30	.	.	PUNCT
ftr-405	1698	1	the	the	DET
ftr-405	1698	2	legislative	legislative	ADJ
ftr-405	1698	3	reasoning	reasoning	NOUN
ftr-405	1698	4	for	for	ADP
ftr-405	1698	5	denying	deny	VERB
ftr-405	1698	6	the	the	DET
ftr-405	1698	7	deduction	deduction	NOUN
ftr-405	1698	8	was	be	AUX
ftr-405	1698	9	to	to	PART
ftr-405	1698	10	protect	protect	VERB
ftr-405	1698	11	the	the	DET
ftr-405	1698	12	tax	tax	NOUN
ftr-405	1698	13	base	base	NOUN
ftr-405	1698	14	.	.	PUNCT
ftr-405	1699	1	as	as	SCONJ
ftr-405	1699	2	business	business	NOUN
ftr-405	1699	3	owners	owner	NOUN
ftr-405	1699	4	could	could	AUX
ftr-405	1699	5	not	not	PART
ftr-405	1699	6	deduct	deduct	VERB
ftr-405	1699	7	payments	payment	NOUN
ftr-405	1699	8	to	to	ADP
ftr-405	1699	9	themselves	themselves	PRON
ftr-405	1699	10	because	because	SCONJ
ftr-405	1699	11	such	such	ADJ
ftr-405	1699	12	payments	payment	NOUN
ftr-405	1699	13	would	would	AUX
ftr-405	1699	14	undercut	undercut	VERB
ftr-405	1699	15	the	the	DET
ftr-405	1699	16	tax	tax	NOUN
ftr-405	1699	17	base	base	NOUN
ftr-405	1699	18	,	,	PUNCT
ftr-405	1699	19	they	they	PRON
ftr-405	1699	20	should	should	AUX
ftr-405	1699	21	not	not	PART
ftr-405	1699	22	be	be	AUX
ftr-405	1699	23	able	able	ADJ
ftr-405	1699	24	to	to	PART
ftr-405	1699	25	undercut	undercut	VERB
ftr-405	1699	26	the	the	DET
ftr-405	1699	27	base	base	NOUN
ftr-405	1699	28	by	by	ADP
ftr-405	1699	29	hiring	hire	VERB
ftr-405	1699	30	their	their	PRON
ftr-405	1699	31	spouses	spouse	NOUN
ftr-405	1699	32	–	–	PUNCT
ftr-405	1699	33	a	a	DET
ftr-405	1699	34	seemingly	seemingly	ADV
ftr-405	1699	35	transparent	transparent	ADJ
ftr-405	1699	36	way	way	NOUN
ftr-405	1699	37	to	to	PART
ftr-405	1699	38	avoid	avoid	VERB
ftr-405	1699	39	the	the	DET
ftr-405	1699	40	deduction	deduction	NOUN
ftr-405	1699	41	limit	limit	NOUN
ftr-405	1699	42	for	for	ADP
ftr-405	1699	43	the	the	DET
ftr-405	1699	44	salary	salary	NOUN
ftr-405	1699	45	of	of	ADP
ftr-405	1699	46	the	the	DET
ftr-405	1699	47	business	business	NOUN
ftr-405	1699	48	proprietor	proprietor	NOUN
ftr-405	1699	49	.	.	PUNCT
ftr-405	1700	1	despite	despite	SCONJ
ftr-405	1700	2	this	this	DET
ftr-405	1700	3	rationale	rationale	NOUN
ftr-405	1700	4	,	,	PUNCT
ftr-405	1700	5	the	the	DET
ftr-405	1700	6	constitutional	constitutional	ADJ
ftr-405	1700	7	court	court	NOUN
ftr-405	1700	8	saw	see	VERB
ftr-405	1700	9	the	the	DET
ftr-405	1700	10	disallowance	disallowance	NOUN
ftr-405	1700	11	as	as	ADP
ftr-405	1700	12	favoring	favor	VERB
ftr-405	1700	13	non321	non321	PROPN
ftr-405	1700	14	horizontal	horizontal	ADJ
ftr-405	1700	15	and	and	CCONJ
ftr-405	1700	16	vertical	vertical	ADJ
ftr-405	1700	17	equity	equity	NOUN
ftr-405	1700	18	in	in	ADP
ftr-405	1700	19	taxation	taxation	NOUN
ftr-405	1700	20	[	[	X
ftr-405	1700	21	vol.7:5	vol.7:5	NOUN
ftr-405	1700	22	438	438	NUM
ftr-405	1700	23	.	.	PUNCT
ftr-405	1701	1	bverge	bverge	NOUN
ftr-405	1701	2	6	6	NUM
ftr-405	1701	3	,	,	PUNCT
ftr-405	1701	4	55	55	NUM
ftr-405	1701	5	,	,	PUNCT
ftr-405	1701	6	supra	supra	PROPN
ftr-405	1701	7	note	note	NOUN
ftr-405	1701	8	419	419	NUM
ftr-405	1701	9	.	.	PUNCT
ftr-405	1702	1	see	see	VERB
ftr-405	1702	2	discussion	discussion	NOUN
ftr-405	1702	3	in	in	ADP
ftr-405	1702	4	text	text	NOUN
ftr-405	1702	5	accompanying	accompany	VERB
ftr-405	1702	6	and	and	CCONJ
ftr-405	1702	7	following	follow	VERB
ftr-405	1702	8	the	the	DET
ftr-405	1702	9	cited	cite	VERB
ftr-405	1702	10	note	note	NOUN
ftr-405	1702	11	.	.	PUNCT
ftr-405	1703	1	439	439	NUM
ftr-405	1703	2	.	.	PUNCT
ftr-405	1704	1	estg	estg	PROPN
ftr-405	1704	2	§	§	PROPN
ftr-405	1704	3	26	26	NUM
ftr-405	1704	4	.	.	PUNCT
ftr-405	1705	1	in	in	ADP
ftr-405	1705	2	the	the	DET
ftr-405	1705	3	absence	absence	NOUN
ftr-405	1705	4	of	of	ADP
ftr-405	1705	5	an	an	DET
ftr-405	1705	6	election	election	NOUN
ftr-405	1705	7	,	,	PUNCT
ftr-405	1705	8	joint	joint	ADJ
ftr-405	1705	9	assessment	assessment	NOUN
ftr-405	1705	10	is	be	AUX
ftr-405	1705	11	presumptive	presumptive	ADJ
ftr-405	1705	12	under	under	ADP
ftr-405	1705	13	estg	estg	PROPN
ftr-405	1705	14	§	§	PROPN
ftr-405	1705	15	26(3	26(3	PROPN
ftr-405	1705	16	)	)	PUNCT
ftr-405	1705	17	.	.	PUNCT
ftr-405	1706	1	440	440	NUM
ftr-405	1706	2	.	.	PUNCT
ftr-405	1707	1	the	the	DET
ftr-405	1707	2	german	german	ADJ
ftr-405	1707	3	tax	tax	NOUN
ftr-405	1707	4	law	law	NOUN
ftr-405	1707	5	refers	refer	VERB
ftr-405	1707	6	to	to	ADP
ftr-405	1707	7	the	the	DET
ftr-405	1707	8	method	method	NOUN
ftr-405	1707	9	as	as	ADP
ftr-405	1707	10	income	income	NOUN
ftr-405	1707	11	splitting	splitting	NOUN
ftr-405	1707	12	.	.	PUNCT
ftr-405	1708	1	estg	estg	PROPN
ftr-405	1708	2	§	§	PROPN
ftr-405	1708	3	32a	32a	NOUN
ftr-405	1708	4	(	(	PUNCT
ftr-405	1708	5	5	5	NUM
ftr-405	1708	6	)	)	PUNCT
ftr-405	1708	7	.	.	PUNCT
ftr-405	1709	1	441	441	NUM
ftr-405	1709	2	.	.	X
ftr-405	1709	3	bverge	bverge	NOUN
ftr-405	1709	4	108	108	NUM
ftr-405	1709	5	,	,	PUNCT
ftr-405	1709	6	351	351	NUM
ftr-405	1709	7	,	,	PUNCT
ftr-405	1709	8	355	355	NUM
ftr-405	1709	9	(	(	PUNCT
ftr-405	1709	10	1st	1st	PROPN
ftr-405	1709	11	senat	senat	PROPN
ftr-405	1709	12	,	,	PUNCT
ftr-405	1709	13	oct	oct	PROPN
ftr-405	1709	14	.	.	PROPN
ftr-405	1709	15	7	7	NUM
ftr-405	1709	16	,	,	PUNCT
ftr-405	1709	17	2003	2003	NUM
ftr-405	1709	18	)	)	PUNCT
ftr-405	1709	19	.	.	PUNCT
ftr-405	1710	1	442	442	NUM
ftr-405	1710	2	.	.	PUNCT
ftr-405	1710	3	bverge	bverge	NOUN
ftr-405	1710	4	61	61	NUM
ftr-405	1710	5	,	,	PUNCT
ftr-405	1710	6	319	319	NUM
ftr-405	1710	7	(	(	PUNCT
ftr-405	1710	8	mar	mar	PROPN
ftr-405	1710	9	.	.	PROPN
ftr-405	1710	10	11	11	NUM
ftr-405	1710	11	,	,	PUNCT
ftr-405	1710	12	1982	1982	NUM
ftr-405	1710	13	)	)	PUNCT
ftr-405	1710	14	.	.	PUNCT
ftr-405	1711	1	443	443	X
ftr-405	1711	2	.	.	PUNCT
ftr-405	1712	1	i	i	PRON
ftr-405	1712	2	d.	d.	PROPN
ftr-405	1712	3	at	at	ADP
ftr-405	1712	4	351	351	NUM
ftr-405	1712	5	.	.	PUNCT
ftr-405	1712	6	444	444	NUM
ftr-405	1712	7	.	.	PUNCT
ftr-405	1713	1	i	i	PRON
ftr-405	1713	2	d.	d.	PROPN
ftr-405	1713	3	at	at	ADP
ftr-405	1713	4	345	345	NUM
ftr-405	1713	5	-	-	SYM
ftr-405	1713	6	6	6	NUM
ftr-405	1713	7	.	.	NUM
ftr-405	1713	8	445	445	NUM
ftr-405	1713	9	.	.	PUNCT
ftr-405	1714	1	i	i	PRON
ftr-405	1714	2	d.	d.	PROPN
ftr-405	1714	3	at	at	ADP
ftr-405	1714	4	346	346	NUM
ftr-405	1714	5	;	;	PUNCT
ftr-405	1714	6	see	see	VERB
ftr-405	1714	7	also	also	ADV
ftr-405	1714	8	tipke	tipke	PROPN
ftr-405	1714	9	/	/	SYM
ftr-405	1714	10	lang	lang	PROPN
ftr-405	1714	11	,	,	PUNCT
ftr-405	1714	12	supra	supra	PROPN
ftr-405	1714	13	note	note	PROPN
ftr-405	1714	14	51	51	NUM
ftr-405	1714	15	,	,	PUNCT
ftr-405	1714	16	at	at	ADP
ftr-405	1714	17	122	122	NUM
ftr-405	1714	18	.	.	PUNCT
ftr-405	1715	1	note	note	NOUN
ftr-405	1715	2	,	,	PUNCT
ftr-405	1715	3	however	however	ADV
ftr-405	1715	4	,	,	PUNCT
ftr-405	1715	5	that	that	SCONJ
ftr-405	1715	6	the	the	DET
ftr-405	1715	7	court	court	NOUN
ftr-405	1715	8	does	do	AUX
ftr-405	1715	9	not	not	PART
ftr-405	1715	10	address	address	VERB
ftr-405	1715	11	the	the	DET
ftr-405	1715	12	imputed	impute	VERB
ftr-405	1715	13	,	,	PUNCT
ftr-405	1715	14	but	but	CCONJ
ftr-405	1715	15	untaxed	untaxed	ADJ
ftr-405	1715	16	income	income	NOUN
ftr-405	1715	17	,	,	PUNCT
ftr-405	1716	1	that	that	SCONJ
ftr-405	1716	2	the	the	DET
ftr-405	1716	3	spouse	spouse	NOUN
ftr-405	1716	4	working	work	VERB
ftr-405	1716	5	at	at	ADP
ftr-405	1716	6	home	home	NOUN
ftr-405	1716	7	generates	generate	NOUN
ftr-405	1716	8	.	.	PUNCT
ftr-405	1717	1	neither	neither	CCONJ
ftr-405	1717	2	germany	germany	PROPN
ftr-405	1717	3	nor	nor	CCONJ
ftr-405	1717	4	the	the	DET
ftr-405	1717	5	u.s	u.s	PROPN
ftr-405	1717	6	.	.	PROPN
ftr-405	1717	7	taxes	taxis	NOUN
ftr-405	1717	8	imputed	impute	VERB
ftr-405	1717	9	income	income	NOUN
ftr-405	1717	10	from	from	ADP
ftr-405	1717	11	labor	labor	NOUN
ftr-405	1717	12	for	for	ADP
ftr-405	1717	13	one	one	NUM
ftr-405	1717	14	’s	’s	PART
ftr-405	1717	15	immediate	immediate	ADJ
ftr-405	1717	16	family	family	NOUN
ftr-405	1717	17	and	and	CCONJ
ftr-405	1717	18	does	do	AUX
ftr-405	1717	19	not	not	PART
ftr-405	1717	20	even	even	ADV
ftr-405	1717	21	take	take	VERB
ftr-405	1717	22	cost	cost	NOUN
ftr-405	1717	23	savings	saving	NOUN
ftr-405	1717	24	from	from	ADP
ftr-405	1717	25	avoiding	avoid	VERB
ftr-405	1717	26	the	the	DET
ftr-405	1717	27	cost	cost	NOUN
ftr-405	1717	28	of	of	ADP
ftr-405	1717	29	payment	payment	NOUN
ftr-405	1717	30	to	to	ADP
ftr-405	1717	31	a	a	DET
ftr-405	1717	32	third	third	ADJ
ftr-405	1717	33	party	party	NOUN
ftr-405	1717	34	for	for	ADP
ftr-405	1717	35	housework	housework	NOUN
ftr-405	1717	36	into	into	ADP
ftr-405	1717	37	account	account	NOUN
ftr-405	1717	38	.	.	PUNCT
ftr-405	1718	1	see	see	VERB
ftr-405	1718	2	generally	generally	ADV
ftr-405	1718	3	nancy	nancy	PROPN
ftr-405	1718	4	c.staudt	c.staudt	NOUN
ftr-405	1718	5	,	,	PUNCT
ftr-405	1718	6	taxing	tax	VERB
ftr-405	1718	7	housework	housework	NOUN
ftr-405	1718	8	,	,	PUNCT
ftr-405	1719	1	84	84	NUM
ftr-405	1719	2	geo	geo	PROPN
ftr-405	1719	3	.	.	PUNCT
ftr-405	1719	4	l.j	l.j	PROPN
ftr-405	1719	5	.	.	PROPN
ftr-405	1719	6	1571	1571	NUM
ftr-405	1719	7	(	(	PUNCT
ftr-405	1719	8	1996	1996	NUM
ftr-405	1719	9	)	)	PUNCT
ftr-405	1719	10	(	(	PUNCT
ftr-405	1719	11	arguing	argue	VERB
ftr-405	1719	12	that	that	DET
ftr-405	1719	13	failure	failure	NOUN
ftr-405	1719	14	to	to	ADP
ftr-405	1719	15	tax	tax	NOUN
ftr-405	1719	16	housework	housework	NOUN
ftr-405	1719	17	forces	force	NOUN
ftr-405	1719	18	many	many	ADJ
ftr-405	1719	19	women	woman	NOUN
ftr-405	1719	20	into	into	ADP
ftr-405	1719	21	the	the	DET
ftr-405	1719	22	labor	labor	NOUN
ftr-405	1719	23	market	market	NOUN
ftr-405	1719	24	to	to	PART
ftr-405	1719	25	find	find	VERB
ftr-405	1719	26	a	a	DET
ftr-405	1719	27	value	value	NOUN
ftr-405	1719	28	and	and	CCONJ
ftr-405	1719	29	appropriate	appropriate	ADJ
ftr-405	1719	30	compensation	compensation	NOUN
ftr-405	1719	31	for	for	ADP
ftr-405	1719	32	their	their	PRON
ftr-405	1719	33	labor	labor	NOUN
ftr-405	1719	34	)	)	PUNCT
ftr-405	1719	35	.	.	PUNCT
ftr-405	1720	1	446	446	NUM
ftr-405	1720	2	.	.	PUNCT
ftr-405	1720	3	basic	basic	ADJ
ftr-405	1720	4	law	law	NOUN
ftr-405	1720	5	,	,	PUNCT
ftr-405	1720	6	art	art	NOUN
ftr-405	1720	7	.	.	PUNCT
ftr-405	1721	1	3	3	NUM
ftr-405	1721	2	¶	¶	PROPN
ftr-405	1721	3	1	1	NUM
ftr-405	1721	4	spousal	spousal	NOUN
ftr-405	1721	5	employees	employee	NOUN
ftr-405	1721	6	over	over	ADP
ftr-405	1721	7	spousal	spousal	NOUN
ftr-405	1721	8	employees	employee	NOUN
ftr-405	1721	9	in	in	ADP
ftr-405	1721	10	violation	violation	NOUN
ftr-405	1721	11	of	of	ADP
ftr-405	1721	12	equality	equality	NOUN
ftr-405	1721	13	principles	principle	NOUN
ftr-405	1721	14	and	and	CCONJ
ftr-405	1721	15	as	as	ADP
ftr-405	1721	16	a	a	DET
ftr-405	1721	17	tax	tax	NOUN
ftr-405	1721	18	burden	burden	NOUN
ftr-405	1721	19	on	on	ADP
ftr-405	1721	20	marriage	marriage	NOUN
ftr-405	1721	21	.	.	PUNCT
ftr-405	1722	1	the	the	DET
ftr-405	1722	2	limitation	limitation	NOUN
ftr-405	1722	3	on	on	ADP
ftr-405	1722	4	deductibility	deductibility	NOUN
ftr-405	1722	5	would	would	AUX
ftr-405	1722	6	not	not	PART
ftr-405	1722	7	arise	arise	VERB
ftr-405	1722	8	if	if	SCONJ
ftr-405	1722	9	the	the	DET
ftr-405	1722	10	individuals	individual	NOUN
ftr-405	1722	11	lived	live	VERB
ftr-405	1722	12	together	together	ADV
ftr-405	1722	13	but	but	CCONJ
ftr-405	1722	14	did	do	AUX
ftr-405	1722	15	not	not	PART
ftr-405	1722	16	marry	marry	VERB
ftr-405	1722	17	.	.	PUNCT
ftr-405	1723	1	following	follow	VERB
ftr-405	1723	2	the	the	DET
ftr-405	1723	3	constitutional	constitutional	ADJ
ftr-405	1723	4	court	court	NOUN
ftr-405	1723	5	’s	’s	PART
ftr-405	1723	6	decision	decision	NOUN
ftr-405	1723	7	prohibiting	prohibit	VERB
ftr-405	1723	8	mandatory	mandatory	ADJ
ftr-405	1723	9	joint	joint	ADJ
ftr-405	1723	10	assessment	assessment	NOUN
ftr-405	1723	11	of	of	ADP
ftr-405	1723	12	married	married	ADJ
ftr-405	1723	13	couples	couple	NOUN
ftr-405	1723	14	,	,	PUNCT
ftr-405	1723	15	the	the	DET
ftr-405	1723	16	german	german	ADJ
ftr-405	1723	17	legislature	legislature	NOUN
ftr-405	1723	18	revised	revise	VERB
ftr-405	1723	19	the438	the438	PROPN
ftr-405	1723	20	income	income	NOUN
ftr-405	1723	21	tax	tax	NOUN
ftr-405	1723	22	law	law	NOUN
ftr-405	1723	23	to	to	PART
ftr-405	1723	24	permit	permit	VERB
ftr-405	1723	25	,	,	PUNCT
ftr-405	1723	26	but	but	CCONJ
ftr-405	1723	27	not	not	PART
ftr-405	1723	28	require	require	VERB
ftr-405	1723	29	,	,	PUNCT
ftr-405	1723	30	married	married	ADJ
ftr-405	1723	31	taxpayers	taxpayer	NOUN
ftr-405	1723	32	to	to	PART
ftr-405	1723	33	elect	elect	VERB
ftr-405	1723	34	joint	joint	ADJ
ftr-405	1723	35	assessment	assessment	NOUN
ftr-405	1723	36	.	.	PUNCT
ftr-405	1724	1	married	married	ADJ
ftr-405	1724	2	couples	couple	NOUN
ftr-405	1724	3	who	who	PRON
ftr-405	1724	4	elect	elect	VERB
ftr-405	1724	5	joint	joint	ADJ
ftr-405	1724	6	assessment	assessment	NOUN
ftr-405	1724	7	combine	combine	VERB
ftr-405	1724	8	their439	their439	PROPN
ftr-405	1724	9	incomes	income	NOUN
ftr-405	1724	10	,	,	PUNCT
ftr-405	1724	11	determine	determine	VERB
ftr-405	1724	12	the	the	DET
ftr-405	1724	13	tax	tax	NOUN
ftr-405	1724	14	for	for	ADP
ftr-405	1724	15	an	an	DET
ftr-405	1724	16	individual	individual	NOUN
ftr-405	1724	17	on	on	ADP
ftr-405	1724	18	one	one	NUM
ftr-405	1724	19	-	-	PUNCT
ftr-405	1724	20	half	half	NOUN
ftr-405	1724	21	that	that	SCONJ
ftr-405	1724	22	combined	combined	ADJ
ftr-405	1724	23	income	income	NOUN
ftr-405	1724	24	and	and	CCONJ
ftr-405	1724	25	double	double	DET
ftr-405	1724	26	the	the	DET
ftr-405	1724	27	amount	amount	NOUN
ftr-405	1724	28	of	of	ADP
ftr-405	1724	29	tax	tax	NOUN
ftr-405	1724	30	.	.	PUNCT
ftr-405	1725	1	while	while	SCONJ
ftr-405	1725	2	joint	joint	ADJ
ftr-405	1725	3	assessment	assessment	NOUN
ftr-405	1725	4	and	and	CCONJ
ftr-405	1725	5	income440	income440	PROPN
ftr-405	1725	6	splitting	splitting	NOUN
ftr-405	1725	7	is	be	AUX
ftr-405	1725	8	beneficial	beneficial	ADJ
ftr-405	1725	9	to	to	ADP
ftr-405	1725	10	taxpayers	taxpayer	NOUN
ftr-405	1725	11	for	for	ADP
ftr-405	1725	12	whom	whom	PRON
ftr-405	1725	13	it	it	PRON
ftr-405	1725	14	moderates	moderate	VERB
ftr-405	1725	15	tax	tax	NOUN
ftr-405	1725	16	progression	progression	NOUN
ftr-405	1725	17	,	,	PUNCT
ftr-405	1725	18	joint	joint	ADJ
ftr-405	1725	19	assessment	assessment	NOUN
ftr-405	1725	20	will	will	AUX
ftr-405	1725	21	never	never	ADV
ftr-405	1725	22	result	result	VERB
ftr-405	1725	23	in	in	ADP
ftr-405	1725	24	a	a	DET
ftr-405	1725	25	greater	great	ADJ
ftr-405	1725	26	tax	tax	NOUN
ftr-405	1725	27	than	than	ADP
ftr-405	1725	28	the	the	DET
ftr-405	1725	29	combined	combine	VERB
ftr-405	1725	30	tax	tax	NOUN
ftr-405	1725	31	the	the	DET
ftr-405	1725	32	couple	couple	NOUN
ftr-405	1725	33	would	would	AUX
ftr-405	1725	34	pay	pay	VERB
ftr-405	1725	35	on	on	ADP
ftr-405	1725	36	their	their	PRON
ftr-405	1725	37	separately	separately	ADV
ftr-405	1725	38	assessed	assess	VERB
ftr-405	1725	39	incomes	income	NOUN
ftr-405	1725	40	.	.	PUNCT
ftr-405	1726	1	441	441	NUM
ftr-405	1726	2	elective	elective	ADJ
ftr-405	1726	3	joint	joint	ADJ
ftr-405	1726	4	assessment	assessment	NOUN
ftr-405	1726	5	for	for	ADP
ftr-405	1726	6	married	married	ADJ
ftr-405	1726	7	couples	couple	NOUN
ftr-405	1726	8	was	be	AUX
ftr-405	1726	9	not	not	PART
ftr-405	1726	10	without	without	ADP
ftr-405	1726	11	controversy	controversy	NOUN
ftr-405	1726	12	.	.	PUNCT
ftr-405	1727	1	single	single	ADJ
ftr-405	1727	2	taxpayers	taxpayer	NOUN
ftr-405	1727	3	with	with	ADP
ftr-405	1727	4	dependent	dependent	ADJ
ftr-405	1727	5	children	child	NOUN
ftr-405	1727	6	argued	argue	VERB
ftr-405	1727	7	that	that	SCONJ
ftr-405	1727	8	they	they	PRON
ftr-405	1727	9	too	too	ADV
ftr-405	1727	10	should	should	AUX
ftr-405	1727	11	enjoy	enjoy	VERB
ftr-405	1727	12	the	the	DET
ftr-405	1727	13	tax	tax	NOUN
ftr-405	1727	14	benefit	benefit	NOUN
ftr-405	1727	15	of	of	ADP
ftr-405	1727	16	income	income	NOUN
ftr-405	1727	17	splitting	splitting	NOUN
ftr-405	1727	18	because	because	SCONJ
ftr-405	1727	19	of	of	ADP
ftr-405	1727	20	the	the	DET
ftr-405	1727	21	cost	cost	NOUN
ftr-405	1727	22	of	of	ADP
ftr-405	1727	23	caring	care	VERB
ftr-405	1727	24	for	for	ADP
ftr-405	1727	25	children	child	NOUN
ftr-405	1727	26	.	.	PUNCT
ftr-405	1728	1	while	while	SCONJ
ftr-405	1728	2	acknowledging	acknowledge	VERB
ftr-405	1728	3	that	that	SCONJ
ftr-405	1728	4	a	a	DET
ftr-405	1728	5	married	married	ADJ
ftr-405	1728	6	couple	couple	NOUN
ftr-405	1728	7	without	without	ADP
ftr-405	1728	8	children442	children442	PROPN
ftr-405	1728	9	enjoyed	enjoy	VERB
ftr-405	1728	10	a	a	DET
ftr-405	1728	11	more	more	ADV
ftr-405	1728	12	favorable	favorable	ADJ
ftr-405	1728	13	tax	tax	NOUN
ftr-405	1728	14	position	position	NOUN
ftr-405	1728	15	through	through	ADP
ftr-405	1728	16	income	income	NOUN
ftr-405	1728	17	splitting	splitting	NOUN
ftr-405	1728	18	than	than	ADP
ftr-405	1728	19	unmarried	unmarried	ADJ
ftr-405	1728	20	individuals	individual	NOUN
ftr-405	1728	21	with	with	ADP
ftr-405	1728	22	dependent	dependent	ADJ
ftr-405	1728	23	children	child	NOUN
ftr-405	1728	24	,	,	PUNCT
ftr-405	1728	25	the	the	DET
ftr-405	1728	26	constitutional	constitutional	ADJ
ftr-405	1728	27	court	court	NOUN
ftr-405	1728	28	was	be	AUX
ftr-405	1728	29	unwilling	unwilling	ADJ
ftr-405	1728	30	to	to	PART
ftr-405	1728	31	find	find	VERB
ftr-405	1728	32	fault	fault	NOUN
ftr-405	1728	33	with	with	ADP
ftr-405	1728	34	income	income	NOUN
ftr-405	1728	35	splitting	splitting	NOUN
ftr-405	1728	36	.	.	PUNCT
ftr-405	1729	1	instead	instead	ADV
ftr-405	1729	2	,	,	PUNCT
ftr-405	1729	3	the	the	DET
ftr-405	1729	4	constitutional443	constitutional443	PROPN
ftr-405	1729	5	court	court	NOUN
ftr-405	1729	6	determined	determine	VERB
ftr-405	1729	7	that	that	SCONJ
ftr-405	1729	8	splitting	splitting	NOUN
ftr-405	1729	9	was	be	AUX
ftr-405	1729	10	not	not	PART
ftr-405	1729	11	a	a	DET
ftr-405	1729	12	tax	tax	NOUN
ftr-405	1729	13	subsidy	subsidy	NOUN
ftr-405	1729	14	but	but	CCONJ
ftr-405	1729	15	rather	rather	ADV
ftr-405	1729	16	enabled	enable	VERB
ftr-405	1729	17	couples	couple	NOUN
ftr-405	1729	18	to	to	PART
ftr-405	1729	19	structure	structure	VERB
ftr-405	1729	20	their	their	PRON
ftr-405	1729	21	economic	economic	ADJ
ftr-405	1729	22	arrangements	arrangement	NOUN
ftr-405	1729	23	within	within	ADP
ftr-405	1729	24	the	the	DET
ftr-405	1729	25	marriage	marriage	NOUN
ftr-405	1729	26	without	without	ADP
ftr-405	1729	27	concern	concern	NOUN
ftr-405	1729	28	for	for	ADP
ftr-405	1729	29	the	the	DET
ftr-405	1729	30	tax	tax	NOUN
ftr-405	1729	31	impact	impact	NOUN
ftr-405	1729	32	of	of	ADP
ftr-405	1729	33	the	the	DET
ftr-405	1729	34	choice	choice	NOUN
ftr-405	1729	35	.	.	PUNCT
ftr-405	1730	1	essentially	essentially	ADV
ftr-405	1730	2	,	,	PUNCT
ftr-405	1730	3	splitting444	splitting444	PROPN
ftr-405	1730	4	assigns	assign	NOUN
ftr-405	1730	5	value	value	NOUN
ftr-405	1730	6	to	to	ADP
ftr-405	1730	7	one	one	NUM
ftr-405	1730	8	spouse	spouse	NOUN
ftr-405	1730	9	’s	’s	PART
ftr-405	1730	10	work	work	NOUN
ftr-405	1730	11	at	at	ADP
ftr-405	1730	12	home	home	NOUN
ftr-405	1730	13	caring	care	VERB
ftr-405	1730	14	for	for	ADP
ftr-405	1730	15	the	the	DET
ftr-405	1730	16	household	household	NOUN
ftr-405	1730	17	and	and	CCONJ
ftr-405	1730	18	children	child	NOUN
ftr-405	1730	19	equal	equal	ADJ
ftr-405	1730	20	to	to	ADP
ftr-405	1730	21	that	that	PRON
ftr-405	1730	22	of	of	ADP
ftr-405	1730	23	the	the	DET
ftr-405	1730	24	other	other	ADJ
ftr-405	1730	25	spouse	spouse	NOUN
ftr-405	1730	26	’s	’s	PART
ftr-405	1730	27	work	work	NOUN
ftr-405	1730	28	for	for	ADP
ftr-405	1730	29	compensation,445	compensation,445	NOUN
ftr-405	1730	30	consistent	consistent	ADJ
ftr-405	1730	31	with	with	ADP
ftr-405	1730	32	the	the	DET
ftr-405	1730	33	equal	equal	ADJ
ftr-405	1730	34	rights	right	NOUN
ftr-405	1730	35	and	and	CCONJ
ftr-405	1730	36	marriage	marriage	NOUN
ftr-405	1730	37	protection	protection	NOUN
ftr-405	1730	38	provisions	provision	NOUN
ftr-405	1730	39	of	of	ADP
ftr-405	1730	40	the446	the446	NOUN
ftr-405	1730	41	2006	2006	NUM
ftr-405	1730	42	]	]	PUNCT
ftr-405	1730	43	florida	florida	PROPN
ftr-405	1730	44	tax	tax	PROPN
ftr-405	1730	45	review	review	NOUN
ftr-405	1730	46	322	322	NUM
ftr-405	1730	47	447	447	NUM
ftr-405	1730	48	.	.	PUNCT
ftr-405	1730	49	basic	basic	ADJ
ftr-405	1730	50	law	law	NOUN
ftr-405	1730	51	,	,	PUNCT
ftr-405	1730	52	art	art	NOUN
ftr-405	1730	53	.	.	PUNCT
ftr-405	1731	1	6	6	NUM
ftr-405	1731	2	¶	¶	NUM
ftr-405	1731	3	1	1	NUM
ftr-405	1731	4	.	.	PUNCT
ftr-405	1731	5	448	448	NUM
ftr-405	1731	6	.	.	PUNCT
ftr-405	1731	7	discussed	discuss	VERB
ftr-405	1731	8	supra	supra	NOUN
ftr-405	1731	9	in	in	ADP
ftr-405	1731	10	part	part	NOUN
ftr-405	1731	11	iv	iv	NUM
ftr-405	1731	12	a.	a.	NOUN
ftr-405	1731	13	449	449	NUM
ftr-405	1731	14	.	.	PUNCT
ftr-405	1732	1	bverge	bverge	NOUN
ftr-405	1732	2	61	61	NUM
ftr-405	1732	3	,	,	PUNCT
ftr-405	1732	4	supra	supra	ADJ
ftr-405	1732	5	note	note	NOUN
ftr-405	1732	6	442	442	NUM
ftr-405	1732	7	,	,	PUNCT
ftr-405	1732	8	at	at	ADP
ftr-405	1732	9	353	353	NUM
ftr-405	1732	10	-	-	SYM
ftr-405	1732	11	4	4	NUM
ftr-405	1732	12	.	.	NOUN
ftr-405	1732	13	450	450	NUM
ftr-405	1732	14	.	.	PUNCT
ftr-405	1733	1	i	i	PRON
ftr-405	1733	2	d.	d.	PROPN
ftr-405	1733	3	at	at	ADP
ftr-405	1733	4	354	354	NUM
ftr-405	1733	5	.	.	PUNCT
ftr-405	1733	6	451	451	NUM
ftr-405	1733	7	.	.	PUNCT
ftr-405	1733	8	bverge	bverge	NOUN
ftr-405	1733	9	108	108	NUM
ftr-405	1733	10	,	,	PUNCT
ftr-405	1733	11	351	351	NUM
ftr-405	1733	12	,	,	PUNCT
ftr-405	1733	13	supra	supra	NOUN
ftr-405	1733	14	note	note	NOUN
ftr-405	1733	15	441	441	NUM
ftr-405	1733	16	.	.	NUM
ftr-405	1733	17	452	452	NUM
ftr-405	1733	18	.	.	PUNCT
ftr-405	1734	1	statistically	statistically	ADV
ftr-405	1734	2	far	far	ADV
ftr-405	1734	3	more	more	ADJ
ftr-405	1734	4	women	woman	NOUN
ftr-405	1734	5	in	in	ADP
ftr-405	1734	6	germany	germany	PROPN
ftr-405	1734	7	and	and	CCONJ
ftr-405	1734	8	the	the	DET
ftr-405	1734	9	u.s	u.s	PROPN
ftr-405	1734	10	.	.	PROPN
ftr-405	1734	11	receive	receive	VERB
ftr-405	1734	12	maintenance	maintenance	NOUN
ftr-405	1734	13	or	or	CCONJ
ftr-405	1734	14	alimony	alimony	NOUN
ftr-405	1734	15	than	than	ADP
ftr-405	1734	16	men	man	NOUN
ftr-405	1734	17	,	,	PUNCT
ftr-405	1734	18	hence	hence	ADV
ftr-405	1734	19	the	the	DET
ftr-405	1734	20	selection	selection	NOUN
ftr-405	1734	21	of	of	ADP
ftr-405	1734	22	a	a	DET
ftr-405	1734	23	feminine	feminine	ADJ
ftr-405	1734	24	pronoun	pronoun	NOUN
ftr-405	1734	25	for	for	ADP
ftr-405	1734	26	the	the	DET
ftr-405	1734	27	recipient	recipient	NOUN
ftr-405	1734	28	of	of	ADP
ftr-405	1734	29	maintenance	maintenance	NOUN
ftr-405	1734	30	.	.	PUNCT
ftr-405	1735	1	453	453	NUM
ftr-405	1735	2	.	.	X
ftr-405	1735	3	bverge	bverge	NOUN
ftr-405	1735	4	108	108	NUM
ftr-405	1735	5	,	,	PUNCT
ftr-405	1735	6	351	351	NUM
ftr-405	1735	7	,	,	PUNCT
ftr-405	1735	8	supra	supra	PROPN
ftr-405	1735	9	note	note	NOUN
ftr-405	1735	10	439	439	NUM
ftr-405	1735	11	,	,	PUNCT
ftr-405	1735	12	at	at	ADP
ftr-405	1735	13	353	353	NUM
ftr-405	1735	14	citing	cite	VERB
ftr-405	1735	15	the	the	DET
ftr-405	1735	16	civil	civil	ADJ
ftr-405	1735	17	code	code	NOUN
ftr-405	1735	18	(	(	PUNCT
ftr-405	1735	19	das	das	PROPN
ftr-405	1735	20	bundesgesetzbuch	bundesgesetzbuch	PROPN
ftr-405	1735	21	)	)	PUNCT
ftr-405	1735	22	§	§	PROPN
ftr-405	1735	23	1578	1578	NUM
ftr-405	1735	24	¶	¶	PROPN
ftr-405	1735	25	1	1	NUM
ftr-405	1735	26	,	,	PUNCT
ftr-405	1735	27	sentence	sentence	NOUN
ftr-405	1735	28	1	1	NUM
ftr-405	1735	29	.	.	X
ftr-405	1735	30	454	454	NUM
ftr-405	1735	31	.	.	PUNCT
ftr-405	1736	1	estg	estg	PROPN
ftr-405	1736	2	§	§	PROPN
ftr-405	1736	3	§	§	PROPN
ftr-405	1736	4	26	26	NUM
ftr-405	1736	5	,	,	PUNCT
ftr-405	1736	6	32a	32a	NOUN
ftr-405	1736	7	(	(	PUNCT
ftr-405	1736	8	5	5	NUM
ftr-405	1736	9	)	)	PUNCT
ftr-405	1736	10	.	.	PUNCT
ftr-405	1737	1	455	455	NUM
ftr-405	1737	2	.	.	PUNCT
ftr-405	1738	1	estg	estg	PROPN
ftr-405	1738	2	§	§	PROPN
ftr-405	1738	3	10	10	NUM
ftr-405	1738	4	(	(	PUNCT
ftr-405	1738	5	1	1	NUM
ftr-405	1738	6	)	)	PUNCT
ftr-405	1738	7	1	1	NUM
ftr-405	1738	8	.	.	PUNCT
ftr-405	1739	1	under	under	ADP
ftr-405	1739	2	current	current	ADJ
ftr-405	1739	3	law	law	NOUN
ftr-405	1739	4	,	,	PUNCT
ftr-405	1739	5	the	the	DET
ftr-405	1739	6	payer	payer	NOUN
ftr-405	1739	7	’s	’s	PART
ftr-405	1739	8	deduction	deduction	NOUN
ftr-405	1739	9	may	may	AUX
ftr-405	1739	10	not	not	PART
ftr-405	1739	11	exceed	exceed	VERB
ftr-405	1739	12	€	€	SYM
ftr-405	1739	13	13,805	13,805	NUM
ftr-405	1739	14	per	per	ADP
ftr-405	1739	15	annum	annum	X
ftr-405	1739	16	.	.	PUNCT
ftr-405	1740	1	estg	estg	PROPN
ftr-405	1740	2	§	§	PROPN
ftr-405	1740	3	22	22	NUM
ftr-405	1740	4	1a	1a	PROPN
ftr-405	1740	5	includes	include	VERB
ftr-405	1740	6	the	the	DET
ftr-405	1740	7	maintenance	maintenance	NOUN
ftr-405	1740	8	payment	payment	NOUN
ftr-405	1740	9	in	in	ADP
ftr-405	1740	10	the	the	DET
ftr-405	1740	11	recipient	recipient	NOUN
ftr-405	1740	12	’s	’s	PART
ftr-405	1740	13	income	income	NOUN
ftr-405	1740	14	only	only	ADV
ftr-405	1740	15	to	to	ADP
ftr-405	1740	16	the	the	DET
ftr-405	1740	17	extent	extent	NOUN
ftr-405	1740	18	of	of	ADP
ftr-405	1740	19	the	the	DET
ftr-405	1740	20	payer	payer	NOUN
ftr-405	1740	21	’s	’s	PART
ftr-405	1740	22	deduction	deduction	NOUN
ftr-405	1740	23	.	.	PUNCT
ftr-405	1741	1	according	accord	VERB
ftr-405	1741	2	to	to	ADP
ftr-405	1741	3	the	the	DET
ftr-405	1741	4	constitutional	constitutional	ADJ
ftr-405	1741	5	court	court	NOUN
ftr-405	1741	6	,	,	PUNCT
ftr-405	1741	7	the	the	DET
ftr-405	1741	8	payer	payer	NOUN
ftr-405	1741	9	must	must	AUX
ftr-405	1741	10	indemnify	indemnify	VERB
ftr-405	1741	11	the	the	DET
ftr-405	1741	12	recipient	recipient	NOUN
ftr-405	1741	13	who	who	PRON
ftr-405	1741	14	consents	consent	VERB
ftr-405	1741	15	to	to	ADP
ftr-405	1741	16	the	the	DET
ftr-405	1741	17	inclusion	inclusion	NOUN
ftr-405	1741	18	in	in	ADP
ftr-405	1741	19	her	her	PRON
ftr-405	1741	20	income	income	NOUN
ftr-405	1741	21	from	from	ADP
ftr-405	1741	22	the	the	DET
ftr-405	1741	23	tax	tax	NOUN
ftr-405	1741	24	cost	cost	NOUN
ftr-405	1741	25	of	of	ADP
ftr-405	1741	26	the	the	DET
ftr-405	1741	27	inclusion	inclusion	NOUN
ftr-405	1741	28	.	.	PUNCT
ftr-405	1742	1	bverge	bverge	NOUN
ftr-405	1742	2	108	108	NUM
ftr-405	1742	3	,	,	PUNCT
ftr-405	1742	4	351	351	NUM
ftr-405	1742	5	,	,	PUNCT
ftr-405	1742	6	supra	supra	NOUN
ftr-405	1742	7	note	note	NOUN
ftr-405	1742	8	441	441	NUM
ftr-405	1742	9	at	at	ADP
ftr-405	1742	10	356	356	NUM
ftr-405	1742	11	.	.	PUNCT
ftr-405	1743	1	the	the	DET
ftr-405	1743	2	indemnification	indemnification	NOUN
ftr-405	1743	3	is	be	AUX
ftr-405	1743	4	not	not	PART
ftr-405	1743	5	a	a	DET
ftr-405	1743	6	statutory	statutory	ADJ
ftr-405	1743	7	requirement	requirement	NOUN
ftr-405	1743	8	but	but	CCONJ
ftr-405	1743	9	the	the	DET
ftr-405	1743	10	result	result	NOUN
ftr-405	1743	11	a	a	DET
ftr-405	1743	12	fair	fair	ADJ
ftr-405	1743	13	exchange	exchange	NOUN
ftr-405	1743	14	of	of	ADP
ftr-405	1743	15	consent	consent	NOUN
ftr-405	1743	16	for	for	ADP
ftr-405	1743	17	the	the	DET
ftr-405	1743	18	indemnity	indemnity	NOUN
ftr-405	1743	19	as	as	SCONJ
ftr-405	1743	20	confirmed	confirm	VERB
ftr-405	1743	21	in	in	ADP
ftr-405	1743	22	case	case	NOUN
ftr-405	1743	23	law	law	NOUN
ftr-405	1743	24	.	.	PUNCT
ftr-405	1744	1	see	see	VERB
ftr-405	1744	2	palandt	palandt	PROPN
ftr-405	1744	3	bürgerliches	bürgerliche	NOUN
ftr-405	1744	4	gesetzbuch	gesetzbuch	PROPN
ftr-405	1744	5	(	(	PUNCT
ftr-405	1744	6	civil	civil	ADJ
ftr-405	1744	7	code	code	NOUN
ftr-405	1744	8	)	)	PUNCT
ftr-405	1744	9	1489	1489	NUM
ftr-405	1744	10	(	(	PUNCT
ftr-405	1744	11	munich	munich	PROPN
ftr-405	1744	12	1999	1999	NUM
ftr-405	1744	13	)	)	PUNCT
ftr-405	1744	14	.	.	PUNCT
ftr-405	1745	1	u.s	u.s	PROPN
ftr-405	1745	2	.	.	PROPN
ftr-405	1745	3	law	law	NOUN
ftr-405	1745	4	provides	provide	VERB
ftr-405	1745	5	similarly	similarly	ADV
ftr-405	1745	6	for	for	ADP
ftr-405	1745	7	actual	actual	ADJ
ftr-405	1745	8	income	income	NOUN
ftr-405	1745	9	splitting	splitting	NOUN
ftr-405	1745	10	through	through	ADP
ftr-405	1745	11	alimony	alimony	NOUN
ftr-405	1745	12	(	(	PUNCT
ftr-405	1745	13	without	without	ADP
ftr-405	1745	14	a	a	DET
ftr-405	1745	15	ceiling	ceiling	NOUN
ftr-405	1745	16	on	on	ADP
ftr-405	1745	17	the	the	DET
ftr-405	1745	18	deduction	deduction	NOUN
ftr-405	1745	19	and	and	CCONJ
ftr-405	1745	20	inclusion	inclusion	NOUN
ftr-405	1745	21	)	)	PUNCT
ftr-405	1745	22	under	under	ADP
ftr-405	1745	23	irc	irc	PROPN
ftr-405	1745	24	§	§	PROPN
ftr-405	1745	25	§	§	PROPN
ftr-405	1745	26	71	71	NUM
ftr-405	1745	27	,	,	PUNCT
ftr-405	1745	28	215	215	NUM
ftr-405	1745	29	.	.	PUNCT
ftr-405	1746	1	the	the	DET
ftr-405	1746	2	payer	payer	NOUN
ftr-405	1746	3	’s	’s	PART
ftr-405	1746	4	deduction	deduction	NOUN
ftr-405	1746	5	is	be	AUX
ftr-405	1746	6	an	an	DET
ftr-405	1746	7	adjustment	adjustment	NOUN
ftr-405	1746	8	to	to	ADP
ftr-405	1746	9	gross	gross	ADJ
ftr-405	1746	10	income	income	NOUN
ftr-405	1746	11	under	under	ADP
ftr-405	1746	12	irc	irc	PROPN
ftr-405	1746	13	§	§	PROPN
ftr-405	1746	14	62(a)(8	62(a)(8	NUM
ftr-405	1746	15	)	)	PUNCT
ftr-405	1746	16	,	,	PUNCT
ftr-405	1746	17	and	and	CCONJ
ftr-405	1746	18	not	not	PART
ftr-405	1746	19	an	an	DET
ftr-405	1746	20	itemized	itemize	VERB
ftr-405	1746	21	deduction	deduction	NOUN
ftr-405	1746	22	under	under	ADP
ftr-405	1746	23	irc	irc	PROPN
ftr-405	1746	24	§	§	PROPN
ftr-405	1746	25	63	63	NUM
ftr-405	1746	26	,	,	PUNCT
ftr-405	1746	27	so	so	SCONJ
ftr-405	1746	28	that	that	SCONJ
ftr-405	1746	29	the	the	DET
ftr-405	1746	30	deduction	deduction	NOUN
ftr-405	1746	31	provides	provide	VERB
ftr-405	1746	32	a	a	DET
ftr-405	1746	33	tax	tax	NOUN
ftr-405	1746	34	benefit	benefit	NOUN
ftr-405	1746	35	to	to	ADP
ftr-405	1746	36	the	the	DET
ftr-405	1746	37	payer	payer	NOUN
ftr-405	1746	38	even	even	ADV
ftr-405	1746	39	if	if	SCONJ
ftr-405	1746	40	the	the	DET
ftr-405	1746	41	payer	payer	NOUN
ftr-405	1746	42	does	do	AUX
ftr-405	1746	43	not	not	PART
ftr-405	1746	44	itemize	itemize	VERB
ftr-405	1746	45	his	his	PRON
ftr-405	1746	46	deductions	deduction	NOUN
ftr-405	1746	47	.	.	PUNCT
ftr-405	1747	1	basic	basic	ADJ
ftr-405	1747	2	law	law	NOUN
ftr-405	1747	3	.	.	PUNCT
ftr-405	1748	1	as	as	ADP
ftr-405	1748	2	to	to	ADP
ftr-405	1748	3	the	the	DET
ftr-405	1748	4	single	single	ADJ
ftr-405	1748	5	parent	parent	NOUN
ftr-405	1748	6	issue	issue	NOUN
ftr-405	1748	7	,	,	PUNCT
ftr-405	1748	8	the	the	DET
ftr-405	1748	9	court	court	NOUN
ftr-405	1748	10	acknowledged	acknowledge	VERB
ftr-405	1748	11	the447	the447	PROPN
ftr-405	1748	12	validity	validity	NOUN
ftr-405	1748	13	of	of	ADP
ftr-405	1748	14	the	the	DET
ftr-405	1748	15	claim	claim	NOUN
ftr-405	1748	16	on	on	ADP
ftr-405	1748	17	other	other	ADJ
ftr-405	1748	18	grounds	ground	NOUN
ftr-405	1748	19	and	and	CCONJ
ftr-405	1748	20	viewed	view	VERB
ftr-405	1748	21	the	the	DET
ftr-405	1748	22	issue	issue	NOUN
ftr-405	1748	23	in	in	ADP
ftr-405	1748	24	the	the	DET
ftr-405	1748	25	similar	similar	ADJ
ftr-405	1748	26	light	light	NOUN
ftr-405	1748	27	to	to	ADP
ftr-405	1748	28	its	its	PRON
ftr-405	1748	29	subsistence	subsistence	NOUN
ftr-405	1748	30	minima	minima	NOUN
ftr-405	1748	31	decisions	decision	NOUN
ftr-405	1748	32	.	.	PUNCT
ftr-405	1749	1	holding	hold	VERB
ftr-405	1749	2	that	that	SCONJ
ftr-405	1749	3	the	the	DET
ftr-405	1749	4	deductions	deduction	NOUN
ftr-405	1749	5	and448	and448	NOUN
ftr-405	1749	6	exemptions	exemption	NOUN
ftr-405	1749	7	available	available	ADJ
ftr-405	1749	8	to	to	ADP
ftr-405	1749	9	single	single	ADJ
ftr-405	1749	10	individuals	individual	NOUN
ftr-405	1749	11	with	with	ADP
ftr-405	1749	12	dependent	dependent	ADJ
ftr-405	1749	13	children	child	NOUN
ftr-405	1749	14	were	be	AUX
ftr-405	1749	15	inadequate	inadequate	ADJ
ftr-405	1749	16	to	to	PART
ftr-405	1749	17	free	free	VERB
ftr-405	1749	18	the	the	DET
ftr-405	1749	19	basic	basic	ADJ
ftr-405	1749	20	costs	cost	NOUN
ftr-405	1749	21	of	of	ADP
ftr-405	1749	22	caring	care	VERB
ftr-405	1749	23	for	for	ADP
ftr-405	1749	24	children	child	NOUN
ftr-405	1749	25	from	from	ADP
ftr-405	1749	26	taxation	taxation	NOUN
ftr-405	1749	27	,	,	PUNCT
ftr-405	1749	28	the449	the449	PROPN
ftr-405	1749	29	court	court	NOUN
ftr-405	1749	30	directed	direct	VERB
ftr-405	1749	31	the	the	DET
ftr-405	1749	32	legislature	legislature	NOUN
ftr-405	1749	33	to	to	PART
ftr-405	1749	34	eliminate	eliminate	VERB
ftr-405	1749	35	the	the	DET
ftr-405	1749	36	problem	problem	NOUN
ftr-405	1749	37	but	but	CCONJ
ftr-405	1749	38	left	leave	VERB
ftr-405	1749	39	to	to	ADP
ftr-405	1749	40	the	the	DET
ftr-405	1749	41	legislature	legislature	NOUN
ftr-405	1749	42	the	the	DET
ftr-405	1749	43	task	task	NOUN
ftr-405	1749	44	of	of	ADP
ftr-405	1749	45	formulating	formulate	VERB
ftr-405	1749	46	the	the	DET
ftr-405	1749	47	necessary	necessary	ADJ
ftr-405	1749	48	remedy	remedy	NOUN
ftr-405	1749	49	.	.	PUNCT
ftr-405	1750	1	450	450	NUM
ftr-405	1750	2	more	more	ADV
ftr-405	1750	3	recently	recently	ADV
ftr-405	1750	4	,	,	PUNCT
ftr-405	1750	5	the	the	DET
ftr-405	1750	6	constitutional	constitutional	ADJ
ftr-405	1750	7	court	court	NOUN
ftr-405	1750	8	reviewed	review	VERB
ftr-405	1750	9	the	the	DET
ftr-405	1750	10	interplay	interplay	NOUN
ftr-405	1750	11	of	of	ADP
ftr-405	1750	12	income	income	NOUN
ftr-405	1750	13	splitting	splitting	NOUN
ftr-405	1750	14	and	and	CCONJ
ftr-405	1750	15	maintenance	maintenance	NOUN
ftr-405	1750	16	obligations	obligation	NOUN
ftr-405	1750	17	to	to	ADP
ftr-405	1750	18	a	a	DET
ftr-405	1750	19	former	former	ADJ
ftr-405	1750	20	spouse	spouse	NOUN
ftr-405	1750	21	following	follow	VERB
ftr-405	1750	22	divorce	divorce	NOUN
ftr-405	1750	23	.	.	PUNCT
ftr-405	1751	1	the	the	DET
ftr-405	1751	2	amount	amount	NOUN
ftr-405	1751	3	of	of	ADP
ftr-405	1751	4	maintenance	maintenance	NOUN
ftr-405	1751	5	payable	payable	ADJ
ftr-405	1751	6	to	to	ADP
ftr-405	1751	7	a	a	DET
ftr-405	1751	8	former	former	ADJ
ftr-405	1751	9	spouse	spouse	NOUN
ftr-405	1751	10	who451	who451	NOUN
ftr-405	1751	11	can	can	AUX
ftr-405	1751	12	not	not	PART
ftr-405	1751	13	support	support	VERB
ftr-405	1751	14	herself	herself	PRON
ftr-405	1751	15	is	be	AUX
ftr-405	1751	16	a	a	DET
ftr-405	1751	17	function	function	NOUN
ftr-405	1751	18	of	of	ADP
ftr-405	1751	19	the	the	DET
ftr-405	1751	20	marital	marital	ADJ
ftr-405	1751	21	standard	standard	NOUN
ftr-405	1751	22	of	of	ADP
ftr-405	1751	23	living	live	VERB
ftr-405	1751	24	that452	that452	NOUN
ftr-405	1751	25	preceded	precede	VERB
ftr-405	1751	26	the	the	DET
ftr-405	1751	27	divorce	divorce	NOUN
ftr-405	1751	28	(	(	PUNCT
ftr-405	1751	29	taking	take	VERB
ftr-405	1751	30	in	in	ADP
ftr-405	1751	31	account	account	NOUN
ftr-405	1751	32	likely	likely	ADJ
ftr-405	1751	33	changes	change	NOUN
ftr-405	1751	34	that	that	PRON
ftr-405	1751	35	already	already	ADV
ftr-405	1751	36	had	have	AUX
ftr-405	1751	37	affected	affect	VERB
ftr-405	1751	38	the	the	DET
ftr-405	1751	39	marital	marital	ADJ
ftr-405	1751	40	standard	standard	NOUN
ftr-405	1751	41	before	before	ADP
ftr-405	1751	42	the	the	DET
ftr-405	1751	43	divorce	divorce	NOUN
ftr-405	1751	44	)	)	PUNCT
ftr-405	1751	45	.	.	PUNCT
ftr-405	1752	1	in	in	ADP
ftr-405	1752	2	turn	turn	NOUN
ftr-405	1752	3	,	,	PUNCT
ftr-405	1752	4	standard	standard	NOUN
ftr-405	1752	5	of	of	ADP
ftr-405	1752	6	living45	living45	ADJ
ftr-405	1752	7	3	3	NUM
ftr-405	1752	8	is	be	AUX
ftr-405	1752	9	a	a	DET
ftr-405	1752	10	function	function	NOUN
ftr-405	1752	11	of	of	ADP
ftr-405	1752	12	available	available	ADJ
ftr-405	1752	13	resources	resource	NOUN
ftr-405	1752	14	and	and	CCONJ
ftr-405	1752	15	takes	take	VERB
ftr-405	1752	16	taxes	taxis	NOUN
ftr-405	1752	17	payable	payable	ADJ
ftr-405	1752	18	into	into	ADP
ftr-405	1752	19	account	account	NOUN
ftr-405	1752	20	.	.	PUNCT
ftr-405	1753	1	to	to	ADP
ftr-405	1753	2	the	the	DET
ftr-405	1753	3	extent	extent	NOUN
ftr-405	1753	4	that	that	SCONJ
ftr-405	1753	5	the	the	DET
ftr-405	1753	6	couple	couple	NOUN
ftr-405	1753	7	elected	elect	VERB
ftr-405	1753	8	and	and	CCONJ
ftr-405	1753	9	derived	derive	VERB
ftr-405	1753	10	a	a	DET
ftr-405	1753	11	benefit	benefit	NOUN
ftr-405	1753	12	from	from	ADP
ftr-405	1753	13	joint	joint	ADJ
ftr-405	1753	14	assessment	assessment	NOUN
ftr-405	1753	15	and	and	CCONJ
ftr-405	1753	16	income	income	NOUN
ftr-405	1753	17	splitting	splitting	NOUN
ftr-405	1753	18	before	before	ADP
ftr-405	1753	19	divorce	divorce	NOUN
ftr-405	1753	20	,	,	PUNCT
ftr-405	1753	21	the	the	DET
ftr-405	1753	22	divorce	divorce	NOUN
ftr-405	1753	23	terminates	terminate	VERB
ftr-405	1753	24	availability	availability	NOUN
ftr-405	1753	25	of454	of454	PROPN
ftr-405	1753	26	the	the	DET
ftr-405	1753	27	election	election	NOUN
ftr-405	1753	28	.	.	PUNCT
ftr-405	1754	1	after	after	ADP
ftr-405	1754	2	divorce	divorce	NOUN
ftr-405	1754	3	,	,	PUNCT
ftr-405	1754	4	a	a	DET
ftr-405	1754	5	limited	limited	ADJ
ftr-405	1754	6	form	form	NOUN
ftr-405	1754	7	of	of	ADP
ftr-405	1754	8	actual	actual	ADJ
ftr-405	1754	9	income	income	NOUN
ftr-405	1754	10	splitting	splitting	NOUN
ftr-405	1754	11	becomes	become	VERB
ftr-405	1754	12	available	available	ADJ
ftr-405	1754	13	.	.	PUNCT
ftr-405	1755	1	a	a	DET
ftr-405	1755	2	former	former	ADJ
ftr-405	1755	3	spouse	spouse	NOUN
ftr-405	1755	4	paying	pay	VERB
ftr-405	1755	5	maintenance	maintenance	NOUN
ftr-405	1755	6	may	may	AUX
ftr-405	1755	7	deduct	deduct	VERB
ftr-405	1755	8	some	some	PRON
ftr-405	1755	9	or	or	CCONJ
ftr-405	1755	10	all	all	PRON
ftr-405	1755	11	of	of	ADP
ftr-405	1755	12	the	the	DET
ftr-405	1755	13	maintenance	maintenance	NOUN
ftr-405	1755	14	payments	payment	NOUN
ftr-405	1755	15	so	so	ADV
ftr-405	1755	16	long	long	ADV
ftr-405	1755	17	as	as	SCONJ
ftr-405	1755	18	the	the	DET
ftr-405	1755	19	recipient	recipient	NOUN
ftr-405	1755	20	consents	consent	VERB
ftr-405	1755	21	to	to	ADP
ftr-405	1755	22	including	include	VERB
ftr-405	1755	23	the	the	DET
ftr-405	1755	24	maintenance	maintenance	NOUN
ftr-405	1755	25	payment	payment	NOUN
ftr-405	1755	26	in	in	ADP
ftr-405	1755	27	her	her	PRON
ftr-405	1755	28	income	income	NOUN
ftr-405	1755	29	.	.	PUNCT
ftr-405	1756	1	loss	loss	NOUN
ftr-405	1756	2	of	of	ADP
ftr-405	1756	3	the	the	DET
ftr-405	1756	4	more	more	ADV
ftr-405	1756	5	general	general	ADJ
ftr-405	1756	6	income455	income455	PROPN
ftr-405	1756	7	splitting	splitting	NOUN
ftr-405	1756	8	election	election	NOUN
ftr-405	1756	9	may	may	AUX
ftr-405	1756	10	increase	increase	VERB
ftr-405	1756	11	the	the	DET
ftr-405	1756	12	payer	payer	NOUN
ftr-405	1756	13	’s	’s	PART
ftr-405	1756	14	income	income	NOUN
ftr-405	1756	15	tax	tax	NOUN
ftr-405	1756	16	and	and	CCONJ
ftr-405	1756	17	diminish	diminish	VERB
ftr-405	1756	18	resources	resource	NOUN
ftr-405	1756	19	323	323	NUM
ftr-405	1756	20	horizontal	horizontal	ADJ
ftr-405	1756	21	and	and	CCONJ
ftr-405	1756	22	vertical	vertical	ADJ
ftr-405	1756	23	equity	equity	NOUN
ftr-405	1756	24	in	in	ADP
ftr-405	1756	25	taxation	taxation	NOUN
ftr-405	1757	1	[	[	X
ftr-405	1757	2	vol.7:5	vol.7:5	PROPN
ftr-405	1757	3	456	456	NUM
ftr-405	1757	4	.	.	PUNCT
ftr-405	1758	1	estg	estg	PROPN
ftr-405	1758	2	§	§	PROPN
ftr-405	1758	3	§	§	PROPN
ftr-405	1758	4	26	26	NUM
ftr-405	1758	5	,	,	PUNCT
ftr-405	1758	6	32a	32a	NOUN
ftr-405	1758	7	(	(	PUNCT
ftr-405	1758	8	5	5	NUM
ftr-405	1758	9	)	)	PUNCT
ftr-405	1758	10	.	.	PUNCT
ftr-405	1759	1	457	457	NUM
ftr-405	1759	2	.	.	PUNCT
ftr-405	1760	1	in	in	ADP
ftr-405	1760	2	the	the	DET
ftr-405	1760	3	instances	instance	NOUN
ftr-405	1760	4	before	before	ADP
ftr-405	1760	5	the	the	DET
ftr-405	1760	6	constitutional	constitutional	ADJ
ftr-405	1760	7	court	court	NOUN
ftr-405	1760	8	,	,	PUNCT
ftr-405	1760	9	the	the	DET
ftr-405	1760	10	increase	increase	NOUN
ftr-405	1760	11	in	in	ADP
ftr-405	1760	12	resources	resource	NOUN
ftr-405	1760	13	was	be	AUX
ftr-405	1760	14	a	a	DET
ftr-405	1760	15	function	function	NOUN
ftr-405	1760	16	of	of	ADP
ftr-405	1760	17	the	the	DET
ftr-405	1760	18	applicable	applicable	ADJ
ftr-405	1760	19	tax	tax	NOUN
ftr-405	1760	20	table	table	NOUN
ftr-405	1760	21	to	to	PART
ftr-405	1760	22	use	use	VERB
ftr-405	1760	23	for	for	ADP
ftr-405	1760	24	the	the	DET
ftr-405	1760	25	wage	wage	NOUN
ftr-405	1760	26	tax	tax	NOUN
ftr-405	1760	27	(	(	PUNCT
ftr-405	1760	28	lohnsteuer	lohnsteuer	NOUN
ftr-405	1760	29	)	)	PUNCT
ftr-405	1760	30	,	,	PUNCT
ftr-405	1760	31	a	a	DET
ftr-405	1760	32	tax	tax	NOUN
ftr-405	1760	33	collection	collection	NOUN
ftr-405	1760	34	method	method	NOUN
ftr-405	1760	35	that	that	PRON
ftr-405	1760	36	is	be	AUX
ftr-405	1760	37	similar	similar	ADJ
ftr-405	1760	38	to	to	PART
ftr-405	1760	39	wage	wage	VERB
ftr-405	1760	40	withholding	withholding	NOUN
ftr-405	1760	41	in	in	ADP
ftr-405	1760	42	the	the	DET
ftr-405	1760	43	united	united	PROPN
ftr-405	1760	44	states	states	PROPN
ftr-405	1760	45	irc	irc	PROPN
ftr-405	1760	46	§	§	PROPN
ftr-405	1760	47	3401	3401	NUM
ftr-405	1760	48	et	et	PROPN
ftr-405	1760	49	.	.	PUNCT
ftr-405	1760	50	seq	seq	PROPN
ftr-405	1760	51	.	.	PUNCT
ftr-405	1761	1	458	458	NUM
ftr-405	1761	2	.	.	PUNCT
ftr-405	1762	1	bverge	bverge	NOUN
ftr-405	1762	2	108	108	NUM
ftr-405	1762	3	,	,	PUNCT
ftr-405	1762	4	351	351	NUM
ftr-405	1762	5	,	,	PUNCT
ftr-405	1762	6	supra	supra	NOUN
ftr-405	1762	7	note	note	NOUN
ftr-405	1762	8	441	441	NUM
ftr-405	1762	9	.	.	PUNCT
ftr-405	1762	10	459	459	NUM
ftr-405	1762	11	.	.	PUNCT
ftr-405	1763	1	i	i	PRON
ftr-405	1763	2	d.	d.	PROPN
ftr-405	1763	3	at	at	ADP
ftr-405	1763	4	352	352	NUM
ftr-405	1763	5	,	,	PUNCT
ftr-405	1763	6	one	one	NUM
ftr-405	1763	7	case	case	NOUN
ftr-405	1763	8	comes	come	VERB
ftr-405	1763	9	from	from	ADP
ftr-405	1763	10	the	the	DET
ftr-405	1763	11	state	state	NOUN
ftr-405	1763	12	appellate	appellate	ADJ
ftr-405	1763	13	court	court	NOUN
ftr-405	1763	14	in	in	ADP
ftr-405	1763	15	brunswick	brunswick	PROPN
ftr-405	1763	16	(	(	PUNCT
ftr-405	1763	17	oberlandesgericht	oberlandesgericht	NOUN
ftr-405	1763	18	braunschweig	braunschweig	NOUN
ftr-405	1763	19	)	)	PUNCT
ftr-405	1763	20	and	and	CCONJ
ftr-405	1763	21	the	the	DET
ftr-405	1763	22	other	other	ADJ
ftr-405	1763	23	from	from	ADP
ftr-405	1763	24	the	the	DET
ftr-405	1763	25	state	state	NOUN
ftr-405	1763	26	appellate	appellate	ADJ
ftr-405	1763	27	court	court	NOUN
ftr-405	1763	28	in	in	ADP
ftr-405	1763	29	stuttgart	stuttgart	PROPN
ftr-405	1763	30	(	(	PUNCT
ftr-405	1763	31	oberlandesgericht	oberlandesgericht	PROPN
ftr-405	1763	32	stuttgart	stuttgart	PROPN
ftr-405	1763	33	)	)	PUNCT
ftr-405	1763	34	.	.	PUNCT
ftr-405	1764	1	460	460	NUM
ftr-405	1764	2	.	.	PUNCT
ftr-405	1765	1	i	i	PRON
ftr-405	1765	2	d.	d.	PROPN
ftr-405	1765	3	at	at	ADP
ftr-405	1765	4	369	369	NUM
ftr-405	1765	5	.	.	PUNCT
ftr-405	1766	1	461	461	NUM
ftr-405	1766	2	.	.	PUNCT
ftr-405	1767	1	bverge	bverge	VERB
ftr-405	1767	2	110	110	NUM
ftr-405	1767	3	,	,	PUNCT
ftr-405	1767	4	94	94	NUM
ftr-405	1767	5	(	(	PUNCT
ftr-405	1767	6	mar	mar	PROPN
ftr-405	1767	7	.	.	PROPN
ftr-405	1767	8	9	9	NUM
ftr-405	1767	9	,	,	PUNCT
ftr-405	1767	10	2004	2004	NUM
ftr-405	1767	11	,	,	PUNCT
ftr-405	1767	12	2d	2d	PROPN
ftr-405	1767	13	senate	senate	PROPN
ftr-405	1767	14	)	)	PUNCT
ftr-405	1767	15	,	,	PUNCT
ftr-405	1767	16	supra	supra	PROPN
ftr-405	1767	17	note	note	NOUN
ftr-405	1767	18	30	30	NUM
ftr-405	1767	19	.	.	PUNCT
ftr-405	1768	1	462	462	NUM
ftr-405	1768	2	.	.	PUNCT
ftr-405	1768	3	basic	basic	ADJ
ftr-405	1768	4	law	law	NOUN
ftr-405	1768	5	art	art	NOUN
ftr-405	1768	6	.	.	PUNCT
ftr-405	1769	1	3	3	NUM
ftr-405	1769	2	¶	¶	NUM
ftr-405	1769	3	1	1	NUM
ftr-405	1769	4	.	.	PUNCT
ftr-405	1769	5	463	463	NUM
ftr-405	1769	6	.	.	PUNCT
ftr-405	1770	1	in	in	ADP
ftr-405	1770	2	german	german	NOUN
ftr-405	1770	3	:	:	PUNCT
ftr-405	1770	4	ein	ein	PROPN
ftr-405	1770	5	strukturelles	strukturelle	VERB
ftr-405	1770	6	vollzugsdefizit	vollzugsdefizit	PROPN
ftr-405	1770	7	(	(	PUNCT
ftr-405	1770	8	author	author	PROPN
ftr-405	1770	9	’s	’s	PART
ftr-405	1770	10	translation	translation	NOUN
ftr-405	1770	11	)	)	PUNCT
ftr-405	1770	12	.	.	PUNCT
ftr-405	1771	1	464	464	NUM
ftr-405	1771	2	.	.	PUNCT
ftr-405	1772	1	compare	compare	VERB
ftr-405	1772	2	the	the	DET
ftr-405	1772	3	u.s	u.s	PROPN
ftr-405	1772	4	.	.	PROPN
ftr-405	1772	5	exemption	exemption	NOUN
ftr-405	1772	6	of	of	ADP
ftr-405	1772	7	the	the	DET
ftr-405	1772	8	capital	capital	NOUN
ftr-405	1772	9	gains	gain	NOUN
ftr-405	1772	10	of	of	ADP
ftr-405	1772	11	non	non	ADJ
ftr-405	1772	12	-	-	ADJ
ftr-405	1772	13	resident	resident	ADJ
ftr-405	1772	14	aliens	alien	NOUN
ftr-405	1772	15	and	and	CCONJ
ftr-405	1772	16	foreign	foreign	ADJ
ftr-405	1772	17	entities	entity	NOUN
ftr-405	1772	18	not	not	PART
ftr-405	1772	19	engaged	engage	VERB
ftr-405	1772	20	in	in	ADP
ftr-405	1772	21	a	a	DET
ftr-405	1772	22	u.s	u.s	PROPN
ftr-405	1772	23	.	.	PROPN
ftr-405	1772	24	trade	trade	NOUN
ftr-405	1772	25	or	or	CCONJ
ftr-405	1772	26	business	business	NOUN
ftr-405	1772	27	.	.	PUNCT
ftr-405	1773	1	irc	irc	PROPN
ftr-405	1773	2	.	.	PUNCT
ftr-405	1774	1	§	§	PROPN
ftr-405	1774	2	§	§	PROPN
ftr-405	1774	3	871(a	871(a	PROPN
ftr-405	1774	4	)	)	PUNCT
ftr-405	1774	5	and	and	CCONJ
ftr-405	1774	6	881(a	881(a	NUM
ftr-405	1774	7	)	)	PUNCT
ftr-405	1774	8	do	do	AUX
ftr-405	1774	9	not	not	PART
ftr-405	1774	10	include	include	VERB
ftr-405	1774	11	capital	capital	NOUN
ftr-405	1774	12	gain	gain	NOUN
ftr-405	1774	13	in	in	ADP
ftr-405	1774	14	the	the	DET
ftr-405	1774	15	income	income	NOUN
ftr-405	1774	16	that	that	PRON
ftr-405	1774	17	is	be	AUX
ftr-405	1774	18	subject	subject	ADJ
ftr-405	1774	19	to	to	ADP
ftr-405	1774	20	withholding	withholding	NOUN
ftr-405	1774	21	.	.	PUNCT
ftr-405	1775	1	congress	congress	PROPN
ftr-405	1775	2	exempted	exempt	VERB
ftr-405	1775	3	capital	capital	NOUN
ftr-405	1775	4	gains	gain	NOUN
ftr-405	1775	5	because	because	SCONJ
ftr-405	1775	6	it	it	PRON
ftr-405	1775	7	was	be	AUX
ftr-405	1775	8	impractical	impractical	ADJ
ftr-405	1775	9	to	to	PART
ftr-405	1775	10	collect	collect	VERB
ftr-405	1775	11	tax	tax	NOUN
ftr-405	1775	12	on	on	ADP
ftr-405	1775	13	the	the	DET
ftr-405	1775	14	gain	gain	NOUN
ftr-405	1775	15	.	.	PUNCT
ftr-405	1776	1	see	see	VERB
ftr-405	1776	2	rohmer	rohmer	PROPN
ftr-405	1776	3	v.	v.	ADP
ftr-405	1776	4	comm’r	comm’r	NOUN
ftr-405	1776	5	,	,	PUNCT
ftr-405	1776	6	153	153	NUM
ftr-405	1776	7	f.2d	f.2d	NOUN
ftr-405	1776	8	61	61	NUM
ftr-405	1776	9	,	,	PUNCT
ftr-405	1776	10	64	64	NUM
ftr-405	1776	11	(	(	PUNCT
ftr-405	1776	12	2d	2d	NUM
ftr-405	1776	13	cir	cir	NOUN
ftr-405	1776	14	.	.	PUNCT
ftr-405	1776	15	1946	1946	NUM
ftr-405	1776	16	)	)	PUNCT
ftr-405	1776	17	,	,	PUNCT
ftr-405	1776	18	cert	cert	PROPN
ftr-405	1776	19	.	.	PUNCT
ftr-405	1777	1	denied	deny	VERB
ftr-405	1777	2	,	,	PUNCT
ftr-405	1777	3	328	328	NUM
ftr-405	1777	4	u.s	u.s	PROPN
ftr-405	1777	5	.	.	PROPN
ftr-405	1777	6	862	862	NUM
ftr-405	1777	7	(	(	PUNCT
ftr-405	1777	8	1946	1946	NUM
ftr-405	1777	9	)	)	PUNCT
ftr-405	1777	10	(	(	PUNCT
ftr-405	1777	11	permitting	permit	VERB
ftr-405	1777	12	taxation	taxation	NOUN
ftr-405	1777	13	of	of	ADP
ftr-405	1777	14	royalties	royalty	NOUN
ftr-405	1777	15	under	under	ADP
ftr-405	1777	16	the	the	DET
ftr-405	1777	17	predecessor	predecessor	NOUN
ftr-405	1777	18	to	to	ADP
ftr-405	1777	19	irc	irc	PROPN
ftr-405	1777	20	.	.	PUNCT
ftr-405	1778	1	§	§	PROPN
ftr-405	1778	2	871	871	NUM
ftr-405	1778	3	and	and	CCONJ
ftr-405	1778	4	discussing	discuss	VERB
ftr-405	1778	5	legislative	legislative	ADJ
ftr-405	1778	6	history	history	NOUN
ftr-405	1778	7	of	of	ADP
ftr-405	1778	8	inability	inability	NOUN
ftr-405	1778	9	to	to	PART
ftr-405	1778	10	tax	tax	VERB
ftr-405	1778	11	capital	capital	NOUN
ftr-405	1778	12	gains	gain	NOUN
ftr-405	1778	13	)	)	PUNCT
ftr-405	1778	14	.	.	PUNCT
ftr-405	1779	1	available	available	ADJ
ftr-405	1779	2	to	to	ADP
ftr-405	1779	3	him	he	PRON
ftr-405	1779	4	with	with	ADP
ftr-405	1779	5	which	which	PRON
ftr-405	1779	6	to	to	PART
ftr-405	1779	7	pay	pay	VERB
ftr-405	1779	8	maintenance	maintenance	NOUN
ftr-405	1779	9	.	.	PUNCT
ftr-405	1780	1	the	the	DET
ftr-405	1780	2	divorce	divorce	NOUN
ftr-405	1780	3	court	court	NOUN
ftr-405	1780	4	must	must	AUX
ftr-405	1780	5	take	take	VERB
ftr-405	1780	6	that	that	DET
ftr-405	1780	7	diminution	diminution	NOUN
ftr-405	1780	8	of	of	ADP
ftr-405	1780	9	resources	resource	NOUN
ftr-405	1780	10	into	into	ADP
ftr-405	1780	11	account	account	NOUN
ftr-405	1780	12	in	in	ADP
ftr-405	1780	13	fixing	fix	VERB
ftr-405	1780	14	the	the	DET
ftr-405	1780	15	maintenance	maintenance	NOUN
ftr-405	1780	16	obligation	obligation	NOUN
ftr-405	1780	17	.	.	PUNCT
ftr-405	1781	1	when	when	SCONJ
ftr-405	1781	2	the	the	DET
ftr-405	1781	3	individual	individual	NOUN
ftr-405	1781	4	who	who	PRON
ftr-405	1781	5	is	be	AUX
ftr-405	1781	6	obligated	obligate	VERB
ftr-405	1781	7	to	to	PART
ftr-405	1781	8	pay	pay	VERB
ftr-405	1781	9	maintenance	maintenance	NOUN
ftr-405	1781	10	remarries	remarrie	NOUN
ftr-405	1781	11	,	,	PUNCT
ftr-405	1781	12	the	the	DET
ftr-405	1781	13	new	new	ADJ
ftr-405	1781	14	marriage	marriage	NOUN
ftr-405	1781	15	entitles	entitle	VERB
ftr-405	1781	16	the	the	DET
ftr-405	1781	17	spouses	spouse	NOUN
ftr-405	1781	18	to	to	PART
ftr-405	1781	19	elect	elect	VERB
ftr-405	1781	20	joint	joint	ADJ
ftr-405	1781	21	assessment	assessment	NOUN
ftr-405	1781	22	and	and	CCONJ
ftr-405	1781	23	income	income	NOUN
ftr-405	1781	24	splitting	splitting	NOUN
ftr-405	1781	25	.	.	PUNCT
ftr-405	1782	1	income	income	NOUN
ftr-405	1782	2	splitting	splitting	NOUN
ftr-405	1782	3	in	in	ADP
ftr-405	1782	4	the	the	DET
ftr-405	1782	5	new	new	ADJ
ftr-405	1782	6	marriage	marriage	NOUN
ftr-405	1782	7	may	may	AUX
ftr-405	1782	8	decrease	decrease	VERB
ftr-405	1782	9	the456	the456	NOUN
ftr-405	1782	10	maintenance	maintenance	NOUN
ftr-405	1782	11	paying	pay	VERB
ftr-405	1782	12	individual	individual	ADJ
ftr-405	1782	13	’s	’s	PART
ftr-405	1782	14	tax	tax	NOUN
ftr-405	1782	15	burden	burden	NOUN
ftr-405	1782	16	and	and	CCONJ
ftr-405	1782	17	increase	increase	VERB
ftr-405	1782	18	his	his	PRON
ftr-405	1782	19	economic	economic	ADJ
ftr-405	1782	20	resources	resource	NOUN
ftr-405	1782	21	accordingly	accordingly	ADV
ftr-405	1782	22	.	.	PUNCT
ftr-405	1783	1	in	in	ADP
ftr-405	1783	2	the	the	DET
ftr-405	1783	3	combined	combine	VERB
ftr-405	1783	4	cases	case	NOUN
ftr-405	1783	5	before	before	ADP
ftr-405	1783	6	the	the	DET
ftr-405	1783	7	constitutional457	constitutional457	PROPN
ftr-405	1783	8	court	court	NOUN
ftr-405	1783	9	,	,	PUNCT
ftr-405	1783	10	divorced	divorce	VERB
ftr-405	1783	11	spouses	spouse	NOUN
ftr-405	1783	12	who	who	PRON
ftr-405	1783	13	received	receive	VERB
ftr-405	1783	14	maintenance	maintenance	NOUN
ftr-405	1783	15	payments	payment	NOUN
ftr-405	1783	16	in	in	ADP
ftr-405	1783	17	such458	such458	PROPN
ftr-405	1783	18	remarriage	remarriage	NOUN
ftr-405	1783	19	situations	situation	NOUN
ftr-405	1783	20	successfully	successfully	ADV
ftr-405	1783	21	claimed	claim	VERB
ftr-405	1783	22	in	in	ADP
ftr-405	1783	23	the	the	DET
ftr-405	1783	24	lower	low	ADJ
ftr-405	1783	25	courts	court	NOUN
ftr-405	1783	26	that	that	SCONJ
ftr-405	1783	27	the	the	DET
ftr-405	1783	28	protection	protection	NOUN
ftr-405	1783	29	of	of	ADP
ftr-405	1783	30	marriage	marriage	NOUN
ftr-405	1783	31	principle	principle	NOUN
ftr-405	1783	32	entitled	entitle	VERB
ftr-405	1783	33	them	they	PRON
ftr-405	1783	34	to	to	PART
ftr-405	1783	35	share	share	VERB
ftr-405	1783	36	in	in	ADP
ftr-405	1783	37	the	the	DET
ftr-405	1783	38	increased	increase	VERB
ftr-405	1783	39	resources	resource	NOUN
ftr-405	1783	40	that	that	PRON
ftr-405	1783	41	the	the	DET
ftr-405	1783	42	new	new	ADJ
ftr-405	1783	43	income	income	NOUN
ftr-405	1783	44	splitting	splitting	NOUN
ftr-405	1783	45	election	election	NOUN
ftr-405	1783	46	generated	generate	VERB
ftr-405	1783	47	.	.	PUNCT
ftr-405	1784	1	the459	the459	PROPN
ftr-405	1784	2	constitutional	constitutional	PROPN
ftr-405	1784	3	court	court	NOUN
ftr-405	1784	4	ruled	rule	VERB
ftr-405	1784	5	,	,	PUNCT
ftr-405	1784	6	however	however	ADV
ftr-405	1784	7	,	,	PUNCT
ftr-405	1784	8	that	that	SCONJ
ftr-405	1784	9	the	the	DET
ftr-405	1784	10	income	income	NOUN
ftr-405	1784	11	splitting	splitting	NOUN
ftr-405	1784	12	opportunity	opportunity	NOUN
ftr-405	1784	13	belonged	belong	VERB
ftr-405	1784	14	to	to	ADP
ftr-405	1784	15	the	the	DET
ftr-405	1784	16	new	new	ADJ
ftr-405	1784	17	marriage	marriage	NOUN
ftr-405	1784	18	,	,	PUNCT
ftr-405	1784	19	so	so	SCONJ
ftr-405	1784	20	that	that	SCONJ
ftr-405	1784	21	,	,	PUNCT
ftr-405	1784	22	that	that	PRON
ftr-405	1784	23	protection	protection	NOUN
ftr-405	1784	24	of	of	ADP
ftr-405	1784	25	marriage	marriage	NOUN
ftr-405	1784	26	principle	principle	NOUN
ftr-405	1784	27	required	require	VERB
ftr-405	1784	28	that	that	SCONJ
ftr-405	1784	29	any	any	DET
ftr-405	1784	30	increased	increase	VERB
ftr-405	1784	31	resources	resource	NOUN
ftr-405	1784	32	remain	remain	VERB
ftr-405	1784	33	with	with	ADP
ftr-405	1784	34	the	the	DET
ftr-405	1784	35	new	new	ADJ
ftr-405	1784	36	marriage.460	marriage.460	PROPN
ftr-405	1784	37	c.	c.	PROPN
ftr-405	1784	38	assessment	assessment	PROPN
ftr-405	1784	39	,	,	PUNCT
ftr-405	1784	40	collection	collection	NOUN
ftr-405	1784	41	and	and	CCONJ
ftr-405	1784	42	the	the	DET
ftr-405	1784	43	equality	equality	NOUN
ftr-405	1784	44	principle	principle	NOUN
ftr-405	1784	45	perhaps	perhaps	ADV
ftr-405	1784	46	the	the	DET
ftr-405	1784	47	most	most	ADV
ftr-405	1784	48	radical	radical	ADJ
ftr-405	1784	49	and	and	CCONJ
ftr-405	1784	50	far	far	ADV
ftr-405	1784	51	-	-	PUNCT
ftr-405	1784	52	reaching	reach	VERB
ftr-405	1784	53	of	of	ADP
ftr-405	1784	54	the	the	DET
ftr-405	1784	55	constitutional	constitutional	ADJ
ftr-405	1784	56	court	court	NOUN
ftr-405	1784	57	’s	’s	PART
ftr-405	1784	58	tax	tax	NOUN
ftr-405	1784	59	decisions	decision	NOUN
ftr-405	1784	60	was	be	AUX
ftr-405	1784	61	its	its	PRON
ftr-405	1784	62	recent	recent	ADJ
ftr-405	1784	63	securities	security	NOUN
ftr-405	1784	64	speculation	speculation	NOUN
ftr-405	1784	65	case	case	NOUN
ftr-405	1784	66	.	.	PUNCT
ftr-405	1785	1	in	in	ADP
ftr-405	1785	2	that	that	DET
ftr-405	1785	3	decision	decision	NOUN
ftr-405	1785	4	the461	the461	PROPN
ftr-405	1785	5	court	court	NOUN
ftr-405	1785	6	held	hold	VERB
ftr-405	1785	7	that	that	SCONJ
ftr-405	1785	8	the	the	DET
ftr-405	1785	9	equality	equality	NOUN
ftr-405	1785	10	principle	principle	NOUN
ftr-405	1785	11	precluded	preclude	VERB
ftr-405	1785	12	assessment	assessment	NOUN
ftr-405	1785	13	and	and	CCONJ
ftr-405	1785	14	collection462	collection462	PROPN
ftr-405	1785	15	of	of	ADP
ftr-405	1785	16	the	the	DET
ftr-405	1785	17	speculation	speculation	NOUN
ftr-405	1785	18	profits	profit	NOUN
ftr-405	1785	19	’	'	PUNCT
ftr-405	1785	20	tax	tax	NOUN
ftr-405	1785	21	from	from	ADP
ftr-405	1785	22	trading	trade	VERB
ftr-405	1785	23	in	in	ADP
ftr-405	1785	24	securities	security	NOUN
ftr-405	1785	25	because	because	SCONJ
ftr-405	1785	26	most	most	ADJ
ftr-405	1785	27	taxpayers	taxpayer	NOUN
ftr-405	1785	28	easily	easily	ADV
ftr-405	1785	29	evaded	evade	VERB
ftr-405	1785	30	that	that	DET
ftr-405	1785	31	tax	tax	NOUN
ftr-405	1785	32	.	.	PUNCT
ftr-405	1786	1	thus	thus	ADV
ftr-405	1786	2	,	,	PUNCT
ftr-405	1786	3	the	the	DET
ftr-405	1786	4	structural	structural	ADJ
ftr-405	1786	5	deficiency	deficiency	NOUN
ftr-405	1786	6	inherent	inherent	ADJ
ftr-405	1786	7	in	in	ADP
ftr-405	1786	8	the	the	DET
ftr-405	1786	9	execution	execution	NOUN
ftr-405	1786	10	of	of	ADP
ftr-405	1786	11	the	the	DET
ftr-405	1786	12	tax	tax	NOUN
ftr-405	1786	13	law	law	NOUN
ftr-405	1786	14	was	be	AUX
ftr-405	1786	15	unfair	unfair	ADJ
ftr-405	1786	16	to	to	ADP
ftr-405	1786	17	honest	honest	ADJ
ftr-405	1786	18	taxpayers	taxpayer	NOUN
ftr-405	1786	19	.	.	PUNCT
ftr-405	1787	1	463	463	NUM
ftr-405	1787	2	464	464	NUM
ftr-405	1787	3	2006	2006	NUM
ftr-405	1787	4	]	]	PUNCT
ftr-405	1787	5	florida	florida	PROPN
ftr-405	1787	6	tax	tax	PROPN
ftr-405	1787	7	review	review	NOUN
ftr-405	1787	8	324	324	NUM
ftr-405	1787	9	465	465	NUM
ftr-405	1787	10	.	.	PUNCT
ftr-405	1788	1	eisner	eisner	PROPN
ftr-405	1788	2	v.	v.	PROPN
ftr-405	1788	3	macomber	macomber	PROPN
ftr-405	1788	4	,	,	PUNCT
ftr-405	1788	5	252	252	NUM
ftr-405	1788	6	u.s	u.s	PROPN
ftr-405	1788	7	.	.	PROPN
ftr-405	1788	8	189	189	NUM
ftr-405	1788	9	(	(	PUNCT
ftr-405	1788	10	1920	1920	NUM
ftr-405	1788	11	)	)	PUNCT
ftr-405	1788	12	,	,	PUNCT
ftr-405	1788	13	see	see	VERB
ftr-405	1788	14	supra	supra	PROPN
ftr-405	1788	15	note	note	VERB
ftr-405	1788	16	169	169	NUM
ftr-405	1788	17	and	and	CCONJ
ftr-405	1788	18	accompanying	accompany	VERB
ftr-405	1788	19	text	text	NOUN
ftr-405	1788	20	.	.	PUNCT
ftr-405	1789	1	466	466	NUM
ftr-405	1789	2	.	.	X
ftr-405	1789	3	bverge	bverge	NOUN
ftr-405	1789	4	26	26	NUM
ftr-405	1789	5	,	,	PUNCT
ftr-405	1789	6	302	302	NUM
ftr-405	1789	7	,	,	PUNCT
ftr-405	1789	8	312	312	NUM
ftr-405	1789	9	(	(	PUNCT
ftr-405	1789	10	july	july	PROPN
ftr-405	1789	11	9	9	NUM
ftr-405	1789	12	,	,	PUNCT
ftr-405	1789	13	1969	1969	NUM
ftr-405	1789	14	,	,	PUNCT
ftr-405	1789	15	2d	2d	NUM
ftr-405	1789	16	senat	senat	PROPN
ftr-405	1789	17	)	)	PUNCT
ftr-405	1789	18	.	.	PUNCT
ftr-405	1790	1	467	467	X
ftr-405	1790	2	.	.	X
ftr-405	1791	1	see	see	VERB
ftr-405	1791	2	,	,	PUNCT
ftr-405	1791	3	supra	supra	PROPN
ftr-405	1791	4	note	note	VERB
ftr-405	1791	5	93	93	NUM
ftr-405	1791	6	and	and	CCONJ
ftr-405	1791	7	accompanying	accompany	VERB
ftr-405	1791	8	text	text	NOUN
ftr-405	1791	9	.	.	PUNCT
ftr-405	1792	1	468	468	NUM
ftr-405	1792	2	.	.	PUNCT
ftr-405	1793	1	bverge	bverge	NOUN
ftr-405	1793	2	110	110	NUM
ftr-405	1793	3	,	,	PUNCT
ftr-405	1793	4	94	94	NUM
ftr-405	1793	5	,	,	PUNCT
ftr-405	1793	6	95	95	NUM
ftr-405	1793	7	-	-	SYM
ftr-405	1793	8	6	6	NUM
ftr-405	1793	9	quoting	quote	VERB
ftr-405	1793	10	in	in	ADP
ftr-405	1793	11	part	part	NOUN
ftr-405	1793	12	§	§	PROPN
ftr-405	1793	13	23	23	NUM
ftr-405	1793	14	of	of	ADP
ftr-405	1793	15	the	the	DET
ftr-405	1793	16	income	income	NOUN
ftr-405	1793	17	tax	tax	NOUN
ftr-405	1793	18	law	law	NOUN
ftr-405	1793	19	as	as	ADP
ftr-405	1793	20	in	in	ADP
ftr-405	1793	21	effect	effect	NOUN
ftr-405	1793	22	in	in	ADP
ftr-405	1793	23	1998	1998	NUM
ftr-405	1793	24	referring	refer	VERB
ftr-405	1793	25	to	to	ADP
ftr-405	1793	26	speculation	speculation	NOUN
ftr-405	1793	27	activities	activity	NOUN
ftr-405	1793	28	.	.	PUNCT
ftr-405	1794	1	under	under	ADP
ftr-405	1794	2	current	current	ADJ
ftr-405	1794	3	law	law	NOUN
ftr-405	1794	4	,	,	PUNCT
ftr-405	1794	5	the	the	DET
ftr-405	1794	6	provision	provision	NOUN
ftr-405	1794	7	refers	refer	VERB
ftr-405	1794	8	to	to	ADP
ftr-405	1794	9	private	private	ADJ
ftr-405	1794	10	sale	sale	NOUN
ftr-405	1794	11	activities	activity	NOUN
ftr-405	1794	12	and	and	CCONJ
ftr-405	1794	13	encompasses	encompass	VERB
ftr-405	1794	14	securities	security	NOUN
ftr-405	1794	15	the	the	DET
ftr-405	1794	16	taxpayer	taxpayer	NOUN
ftr-405	1794	17	has	have	AUX
ftr-405	1794	18	held	hold	VERB
ftr-405	1794	19	for	for	ADP
ftr-405	1794	20	no	no	DET
ftr-405	1794	21	more	more	ADJ
ftr-405	1794	22	than	than	ADP
ftr-405	1794	23	one	one	NUM
ftr-405	1794	24	year	year	NOUN
ftr-405	1794	25	.	.	PUNCT
ftr-405	1795	1	estg	estg	PROPN
ftr-405	1795	2	§	§	PROPN
ftr-405	1795	3	23(1	23(1	NUM
ftr-405	1795	4	)	)	PUNCT
ftr-405	1795	5	2	2	NUM
ftr-405	1795	6	.	.	X
ftr-405	1795	7	compare	compare	VERB
ftr-405	1795	8	short	short	ADJ
ftr-405	1795	9	term	term	NOUN
ftr-405	1795	10	capital	capital	NOUN
ftr-405	1795	11	gain	gain	NOUN
ftr-405	1795	12	under	under	ADP
ftr-405	1795	13	irc	irc	PROPN
ftr-405	1795	14	§	§	PROPN
ftr-405	1795	15	1222(1	1222(1	NUM
ftr-405	1795	16	)	)	PUNCT
ftr-405	1795	17	.	.	PUNCT
ftr-405	1796	1	469	469	X
ftr-405	1796	2	.	.	PUNCT
ftr-405	1797	1	i	i	PRON
ftr-405	1797	2	d.	d.	PROPN
ftr-405	1797	3	at	at	ADP
ftr-405	1797	4	98	98	NUM
ftr-405	1797	5	.	.	PUNCT
ftr-405	1798	1	the	the	DET
ftr-405	1798	2	constitutional	constitutional	ADJ
ftr-405	1798	3	court	court	NOUN
ftr-405	1798	4	cites	cite	VERB
ftr-405	1798	5	decisions	decision	NOUN
ftr-405	1798	6	of	of	ADP
ftr-405	1798	7	the	the	DET
ftr-405	1798	8	federal	federal	ADJ
ftr-405	1798	9	financial	financial	ADJ
ftr-405	1798	10	court	court	NOUN
ftr-405	1798	11	to	to	PART
ftr-405	1798	12	explain	explain	VERB
ftr-405	1798	13	that	that	SCONJ
ftr-405	1798	14	the	the	DET
ftr-405	1798	15	statute	statute	NOUN
ftr-405	1798	16	in	in	ADP
ftr-405	1798	17	question	question	NOUN
ftr-405	1798	18	,	,	PUNCT
ftr-405	1798	19	estg	estg	PROPN
ftr-405	1798	20	§	§	PROPN
ftr-405	1798	21	23	23	NUM
ftr-405	1798	22	,	,	PUNCT
ftr-405	1798	23	in	in	ADP
ftr-405	1798	24	the	the	DET
ftr-405	1798	25	case	case	NOUN
ftr-405	1798	26	of	of	ADP
ftr-405	1798	27	land	land	NOUN
ftr-405	1798	28	speculation	speculation	NOUN
ftr-405	1798	29	,	,	PUNCT
ftr-405	1798	30	sought	seek	VERB
ftr-405	1798	31	to	to	PART
ftr-405	1798	32	distinguish	distinguish	VERB
ftr-405	1798	33	those	those	DET
ftr-405	1798	34	taxpayers	taxpayer	NOUN
ftr-405	1798	35	who	who	PRON
ftr-405	1798	36	held	hold	VERB
ftr-405	1798	37	land	land	NOUN
ftr-405	1798	38	in	in	ADP
ftr-405	1798	39	order	order	NOUN
ftr-405	1798	40	to	to	PART
ftr-405	1798	41	derive	derive	VERB
ftr-405	1798	42	income	income	NOUN
ftr-405	1798	43	from	from	ADP
ftr-405	1798	44	operation	operation	NOUN
ftr-405	1798	45	or	or	CCONJ
ftr-405	1798	46	farming	farming	NOUN
ftr-405	1798	47	of	of	ADP
ftr-405	1798	48	the	the	DET
ftr-405	1798	49	land	land	NOUN
ftr-405	1798	50	from	from	ADP
ftr-405	1798	51	those	those	DET
ftr-405	1798	52	taxpayers	taxpayer	NOUN
ftr-405	1798	53	who	who	PRON
ftr-405	1798	54	primarily	primarily	ADV
ftr-405	1798	55	speculated	speculate	VERB
ftr-405	1798	56	in	in	ADP
ftr-405	1798	57	the	the	DET
ftr-405	1798	58	value	value	NOUN
ftr-405	1798	59	of	of	ADP
ftr-405	1798	60	the	the	DET
ftr-405	1798	61	land	land	NOUN
ftr-405	1798	62	itself	itself	PRON
ftr-405	1798	63	by	by	ADP
ftr-405	1798	64	buying	buy	VERB
ftr-405	1798	65	and	and	CCONJ
ftr-405	1798	66	selling	sell	VERB
ftr-405	1798	67	land	land	NOUN
ftr-405	1798	68	over	over	ADP
ftr-405	1798	69	relatively	relatively	ADV
ftr-405	1798	70	short	short	ADJ
ftr-405	1798	71	holding	holding	NOUN
ftr-405	1798	72	periods	period	NOUN
ftr-405	1798	73	.	.	PUNCT
ftr-405	1799	1	470	470	NUM
ftr-405	1799	2	.	.	PUNCT
ftr-405	1800	1	estg	estg	PROPN
ftr-405	1800	2	§	§	PROPN
ftr-405	1800	3	38	38	NUM
ftr-405	1800	4	(	(	PUNCT
ftr-405	1800	5	employer	employer	NOUN
ftr-405	1800	6	withholding	withholding	NOUN
ftr-405	1800	7	of	of	ADP
ftr-405	1800	8	wage	wage	NOUN
ftr-405	1800	9	tax	tax	NOUN
ftr-405	1800	10	)	)	PUNCT
ftr-405	1800	11	;	;	PUNCT
ftr-405	1800	12	§	§	PROPN
ftr-405	1800	13	43	43	NUM
ftr-405	1800	14	,	,	PUNCT
ftr-405	1800	15	44	44	NUM
ftr-405	1800	16	(	(	PUNCT
ftr-405	1800	17	entity	entity	NOUN
ftr-405	1800	18	withholding	withholding	NOUN
ftr-405	1800	19	on	on	ADP
ftr-405	1800	20	dividends	dividend	NOUN
ftr-405	1800	21	,	,	PUNCT
ftr-405	1800	22	creditor	creditor	NOUN
ftr-405	1800	23	withholding	withholding	NOUN
ftr-405	1800	24	on	on	ADP
ftr-405	1800	25	interest	interest	NOUN
ftr-405	1800	26	)	)	PUNCT
ftr-405	1800	27	.	.	PUNCT
ftr-405	1801	1	471	471	NUM
ftr-405	1801	2	.	.	PUNCT
ftr-405	1802	1	germany	germany	PROPN
ftr-405	1802	2	lacks	lack	VERB
ftr-405	1802	3	the	the	DET
ftr-405	1802	4	extensive	extensive	ADJ
ftr-405	1802	5	array	array	NOUN
ftr-405	1802	6	of	of	ADP
ftr-405	1802	7	information	information	NOUN
ftr-405	1802	8	reporting	report	VERB
ftr-405	1802	9	that	that	SCONJ
ftr-405	1802	10	ch	ch	NOUN
ftr-405	1802	11	.	.	PROPN
ftr-405	1802	12	61	61	NUM
ftr-405	1802	13	,	,	PUNCT
ftr-405	1802	14	subch	subch	NOUN
ftr-405	1802	15	.	.	PUNCT
ftr-405	1803	1	a	a	DET
ftr-405	1803	2	,	,	PUNCT
ftr-405	1803	3	part	part	NOUN
ftr-405	1803	4	iii	iii	NOUN
ftr-405	1803	5	,	,	PUNCT
ftr-405	1803	6	irc	irc	PROPN
ftr-405	1803	7	.	.	PUNCT
ftr-405	1804	1	§	§	PROPN
ftr-405	1804	2	6031	6031	NUM
ftr-405	1804	3	et	et	NOUN
ftr-405	1804	4	seq	seq	PROPN
ftr-405	1804	5	.	.	PROPN
ftr-405	1804	6	,	,	PUNCT
ftr-405	1804	7	requires	require	VERB
ftr-405	1804	8	of	of	ADP
ftr-405	1804	9	u.s	u.s	PROPN
ftr-405	1804	10	.	.	PROPN
ftr-405	1804	11	persons	person	NOUN
ftr-405	1804	12	.	.	PUNCT
ftr-405	1805	1	see	see	VERB
ftr-405	1805	2	discussion	discussion	NOUN
ftr-405	1805	3	in	in	ADP
ftr-405	1805	4	roman	roman	ADJ
ftr-405	1805	5	seer	seer	NOUN
ftr-405	1805	6	,	,	PUNCT
ftr-405	1805	7	besteuerungsverfahren	besteuerungsverfahren	PROPN
ftr-405	1805	8	,	,	PUNCT
ftr-405	1805	9	supra	supra	PROPN
ftr-405	1805	10	note	note	NOUN
ftr-405	1805	11	60	60	NUM
ftr-405	1805	12	at	at	ADP
ftr-405	1805	13	62	62	NUM
ftr-405	1805	14	-	-	SYM
ftr-405	1805	15	63	63	NUM
ftr-405	1805	16	and	and	CCONJ
ftr-405	1805	17	128	128	NUM
ftr-405	1805	18	(	(	PUNCT
ftr-405	1805	19	tabelle	tabelle	NOUN
ftr-405	1805	20	15	15	NUM
ftr-405	1805	21	,	,	PUNCT
ftr-405	1805	22	kontollmitteilungspflichten	kontollmitteilungspflichten	NOUN
ftr-405	1805	23	)	)	PUNCT
ftr-405	1805	24	.	.	PUNCT
ftr-405	1806	1	472	472	NUM
ftr-405	1806	2	.	.	PUNCT
ftr-405	1807	1	colloquial	colloquial	ADJ
ftr-405	1807	2	(	(	PUNCT
ftr-405	1807	3	author	author	NOUN
ftr-405	1807	4	’s	’s	PART
ftr-405	1807	5	translation	translation	NOUN
ftr-405	1807	6	of	of	ADP
ftr-405	1807	7	the	the	DET
ftr-405	1807	8	equally	equally	ADV
ftr-405	1807	9	colloquial	colloquial	ADJ
ftr-405	1807	10	‘	'	PUNCT
ftr-405	1807	11	ins	ins	PROPN
ftr-405	1807	12	blaue	blaue	PROPN
ftr-405	1807	13	hinein	hinein	PROPN
ftr-405	1807	14	’	'	PUNCT
ftr-405	1807	15	that	that	SCONJ
ftr-405	1807	16	the	the	DET
ftr-405	1807	17	court	court	NOUN
ftr-405	1807	18	uses	use	VERB
ftr-405	1807	19	at	at	ADP
ftr-405	1807	20	bverge	bverge	NOUN
ftr-405	1807	21	110	110	NUM
ftr-405	1807	22	,	,	PUNCT
ftr-405	1807	23	94	94	NUM
ftr-405	1807	24	,	,	PUNCT
ftr-405	1807	25	115	115	NUM
ftr-405	1807	26	)	)	PUNCT
ftr-405	1807	27	.	.	PUNCT
ftr-405	1808	1	473	473	NUM
ftr-405	1808	2	.	.	PUNCT
ftr-405	1809	1	i	i	PRON
ftr-405	1809	2	d.	d.	PROPN
ftr-405	1809	3	at	at	ADP
ftr-405	1809	4	114	114	NUM
ftr-405	1809	5	-	-	SYM
ftr-405	1809	6	15	15	NUM
ftr-405	1809	7	.	.	PUNCT
ftr-405	1810	1	unlike	unlike	ADP
ftr-405	1810	2	the	the	DET
ftr-405	1810	3	possible	possible	ADJ
ftr-405	1810	4	constitutional	constitutional	ADJ
ftr-405	1810	5	barrier	barrier	NOUN
ftr-405	1810	6	to	to	ADP
ftr-405	1810	7	taxing	tax	VERB
ftr-405	1810	8	unrealized	unrealized	ADJ
ftr-405	1810	9	gains	gain	NOUN
ftr-405	1810	10	in	in	ADP
ftr-405	1810	11	the	the	DET
ftr-405	1810	12	united	united	PROPN
ftr-405	1810	13	states	states	PROPN
ftr-405	1810	14	,	,	PUNCT
ftr-405	1810	15	there	there	PRON
ftr-405	1810	16	is	be	VERB
ftr-405	1810	17	no	no	DET
ftr-405	1810	18	constitutional	constitutional	ADJ
ftr-405	1810	19	barrier	barrier	NOUN
ftr-405	1810	20	to	to	ADP
ftr-405	1810	21	taxation	taxation	NOUN
ftr-405	1810	22	of	of	ADP
ftr-405	1810	23	capital465	capital465	PROPN
ftr-405	1810	24	gain	gain	NOUN
ftr-405	1810	25	in	in	ADP
ftr-405	1810	26	germany	germany	PROPN
ftr-405	1810	27	.	.	PUNCT
ftr-405	1811	1	however	however	ADV
ftr-405	1811	2	,	,	PUNCT
ftr-405	1811	3	germany	germany	PROPN
ftr-405	1811	4	did	do	VERB
ftr-405	1811	5	not	not	PART
ftr-405	1811	6	(	(	PUNCT
ftr-405	1811	7	and	and	CCONJ
ftr-405	1811	8	does	do	AUX
ftr-405	1811	9	not	not	PART
ftr-405	1811	10	)	)	PUNCT
ftr-405	1811	11	treat466	treat466	PROPN
ftr-405	1811	12	individuals	individual	NOUN
ftr-405	1811	13	’	'	PUNCT
ftr-405	1811	14	capital	capital	NOUN
ftr-405	1811	15	gains	gain	NOUN
ftr-405	1811	16	as	as	ADP
ftr-405	1811	17	income	income	NOUN
ftr-405	1811	18	,	,	PUNCT
ftr-405	1811	19	except	except	SCONJ
ftr-405	1811	20	that	that	SCONJ
ftr-405	1811	21	the	the	DET
ftr-405	1811	22	gains	gain	NOUN
ftr-405	1811	23	from	from	ADP
ftr-405	1811	24	speculation467	speculation467	PROPN
ftr-405	1811	25	in	in	ADP
ftr-405	1811	26	securities	security	NOUN
ftr-405	1811	27	having	have	VERB
ftr-405	1811	28	a	a	DET
ftr-405	1811	29	holding	hold	VERB
ftr-405	1811	30	period	period	NOUN
ftr-405	1811	31	in	in	ADP
ftr-405	1811	32	the	the	DET
ftr-405	1811	33	taxpayer	taxpayer	NOUN
ftr-405	1811	34	’s	’s	PART
ftr-405	1811	35	hands	hand	NOUN
ftr-405	1811	36	of	of	ADP
ftr-405	1811	37	not	not	PART
ftr-405	1811	38	more	more	ADJ
ftr-405	1811	39	than	than	ADP
ftr-405	1811	40	six	six	NUM
ftr-405	1811	41	months	month	NOUN
ftr-405	1811	42	.	.	PUNCT
ftr-405	1812	1	the	the	DET
ftr-405	1812	2	statute	statute	NOUN
ftr-405	1812	3	sought	seek	VERB
ftr-405	1812	4	to	to	PART
ftr-405	1812	5	tax	tax	VERB
ftr-405	1812	6	those	those	DET
ftr-405	1812	7	gains	gain	NOUN
ftr-405	1812	8	that	that	PRON
ftr-405	1812	9	might	might	AUX
ftr-405	1812	10	result	result	VERB
ftr-405	1812	11	from	from	ADP
ftr-405	1812	12	the468	the468	PROPN
ftr-405	1812	13	conduct	conduct	NOUN
ftr-405	1812	14	of	of	ADP
ftr-405	1812	15	trading	trading	NOUN
ftr-405	1812	16	activity	activity	NOUN
ftr-405	1812	17	,	,	PUNCT
ftr-405	1812	18	rather	rather	ADV
ftr-405	1812	19	than	than	ADP
ftr-405	1812	20	simple	simple	ADJ
ftr-405	1812	21	capital	capital	NOUN
ftr-405	1812	22	appreciation	appreciation	NOUN
ftr-405	1812	23	,	,	PUNCT
ftr-405	1812	24	while	while	SCONJ
ftr-405	1812	25	enjoying	enjoy	VERB
ftr-405	1812	26	a	a	DET
ftr-405	1812	27	possible	possible	ADJ
ftr-405	1812	28	income	income	NOUN
ftr-405	1812	29	benefit	benefit	NOUN
ftr-405	1812	30	from	from	ADP
ftr-405	1812	31	the	the	DET
ftr-405	1812	32	investment	investment	NOUN
ftr-405	1812	33	through	through	ADP
ftr-405	1812	34	dividend	dividend	NOUN
ftr-405	1812	35	or	or	CCONJ
ftr-405	1812	36	interest	interest	NOUN
ftr-405	1812	37	income	income	NOUN
ftr-405	1812	38	.	.	PUNCT
ftr-405	1813	1	469	469	NUM
ftr-405	1813	2	the	the	DET
ftr-405	1813	3	statute	statute	NOUN
ftr-405	1813	4	,	,	PUNCT
ftr-405	1813	5	however	however	ADV
ftr-405	1813	6	,	,	PUNCT
ftr-405	1813	7	did	do	AUX
ftr-405	1813	8	not	not	PART
ftr-405	1813	9	provide	provide	VERB
ftr-405	1813	10	for	for	ADP
ftr-405	1813	11	a	a	DET
ftr-405	1813	12	withholding	withholding	NOUN
ftr-405	1813	13	tax	tax	NOUN
ftr-405	1813	14	on	on	ADP
ftr-405	1813	15	those	those	DET
ftr-405	1813	16	gains	gain	NOUN
ftr-405	1813	17	or	or	CCONJ
ftr-405	1813	18	for	for	ADP
ftr-405	1813	19	informational	informational	ADJ
ftr-405	1813	20	reporting	reporting	NOUN
ftr-405	1813	21	by	by	ADP
ftr-405	1813	22	third	third	ADJ
ftr-405	1813	23	party	party	NOUN
ftr-405	1813	24	intermediaries	intermediary	NOUN
ftr-405	1813	25	.	.	PUNCT
ftr-405	1814	1	the470	the470	VERB
ftr-405	1814	2	471	471	NUM
ftr-405	1814	3	taxing	tax	VERB
ftr-405	1814	4	agency	agency	NOUN
ftr-405	1814	5	lacked	lack	VERB
ftr-405	1814	6	authority	authority	NOUN
ftr-405	1814	7	to	to	PART
ftr-405	1814	8	go	go	VERB
ftr-405	1814	9	on	on	ADP
ftr-405	1814	10	a	a	DET
ftr-405	1814	11	fishing	fishing	NOUN
ftr-405	1814	12	expedition	expedition	NOUN
ftr-405	1814	13	into	into	ADP
ftr-405	1814	14	private472	private472	PROPN
ftr-405	1814	15	and	and	CCONJ
ftr-405	1814	16	third	third	ADJ
ftr-405	1814	17	party	party	NOUN
ftr-405	1814	18	records	record	NOUN
ftr-405	1814	19	,	,	PUNCT
ftr-405	1814	20	and	and	CCONJ
ftr-405	1814	21	privacy	privacy	NOUN
ftr-405	1814	22	rights	right	NOUN
ftr-405	1814	23	prevented	prevent	VERB
ftr-405	1814	24	banks	bank	NOUN
ftr-405	1814	25	and	and	CCONJ
ftr-405	1814	26	other	other	ADJ
ftr-405	1814	27	third	third	ADJ
ftr-405	1814	28	parties	party	NOUN
ftr-405	1814	29	from	from	ADP
ftr-405	1814	30	providing	provide	VERB
ftr-405	1814	31	information	information	NOUN
ftr-405	1814	32	on	on	ADP
ftr-405	1814	33	transactions	transaction	NOUN
ftr-405	1814	34	to	to	ADP
ftr-405	1814	35	the	the	DET
ftr-405	1814	36	taxing	tax	VERB
ftr-405	1814	37	authorities	authority	NOUN
ftr-405	1814	38	in	in	ADP
ftr-405	1814	39	the	the	DET
ftr-405	1814	40	absence	absence	NOUN
ftr-405	1814	41	of	of	ADP
ftr-405	1814	42	an	an	DET
ftr-405	1814	43	express	express	ADJ
ftr-405	1814	44	and	and	CCONJ
ftr-405	1814	45	specific	specific	ADJ
ftr-405	1814	46	reporting	reporting	NOUN
ftr-405	1814	47	obligation	obligation	NOUN
ftr-405	1814	48	.	.	PUNCT
ftr-405	1815	1	moreover	moreover	ADV
ftr-405	1815	2	,	,	PUNCT
ftr-405	1815	3	during	during	ADP
ftr-405	1815	4	the	the	DET
ftr-405	1815	5	years	year	NOUN
ftr-405	1815	6	at	at	ADP
ftr-405	1815	7	issue	issue	NOUN
ftr-405	1815	8	,	,	PUNCT
ftr-405	1815	9	the	the	DET
ftr-405	1815	10	tax	tax	NOUN
ftr-405	1815	11	authorities	authority	NOUN
ftr-405	1815	12	made	make	VERB
ftr-405	1815	13	no	no	DET
ftr-405	1815	14	meaningful	meaningful	ADJ
ftr-405	1815	15	effort	effort	NOUN
ftr-405	1815	16	to	to	PART
ftr-405	1815	17	identify	identify	VERB
ftr-405	1815	18	short	short	ADJ
ftr-405	1815	19	term	term	NOUN
ftr-405	1815	20	trading	trading	NOUN
ftr-405	1815	21	profits	profit	NOUN
ftr-405	1815	22	from	from	ADP
ftr-405	1815	23	securities	security	NOUN
ftr-405	1815	24	through	through	ADP
ftr-405	1815	25	regular	regular	ADJ
ftr-405	1815	26	audit	audit	NOUN
ftr-405	1815	27	activities	activity	NOUN
ftr-405	1815	28	.	.	PUNCT
ftr-405	1816	1	hence	hence	ADV
ftr-405	1816	2	there	there	PRON
ftr-405	1816	3	was	be	VERB
ftr-405	1816	4	little	little	ADJ
ftr-405	1816	5	threat	threat	NOUN
ftr-405	1816	6	of	of	ADP
ftr-405	1816	7	detection	detection	NOUN
ftr-405	1816	8	to	to	PART
ftr-405	1816	9	encourage	encourage	VERB
ftr-405	1816	10	taxpayers	taxpayer	NOUN
ftr-405	1816	11	to	to	PART
ftr-405	1816	12	report	report	VERB
ftr-405	1816	13	honestly	honestly	ADV
ftr-405	1816	14	.	.	PUNCT
ftr-405	1817	1	while	while	SCONJ
ftr-405	1817	2	the	the	DET
ftr-405	1817	3	statute	statute	NOUN
ftr-405	1817	4	imposed	impose	VERB
ftr-405	1817	5	a	a	DET
ftr-405	1817	6	reporting	reporting	NOUN
ftr-405	1817	7	obligation	obligation	NOUN
ftr-405	1817	8	on	on	ADP
ftr-405	1817	9	taxpayers,473	taxpayers,473	NUM
ftr-405	1817	10	the	the	DET
ftr-405	1817	11	constitutional	constitutional	ADJ
ftr-405	1817	12	court	court	NOUN
ftr-405	1817	13	observed	observe	VERB
ftr-405	1817	14	that	that	SCONJ
ftr-405	1817	15	the	the	DET
ftr-405	1817	16	tax	tax	NOUN
ftr-405	1817	17	acted	act	VERB
ftr-405	1817	18	as	as	ADP
ftr-405	1817	19	a	a	DET
ftr-405	1817	20	penalty	penalty	NOUN
ftr-405	1817	21	for	for	ADP
ftr-405	1817	22	honest	honest	ADJ
ftr-405	1817	23	taxpayers	taxpayer	NOUN
ftr-405	1817	24	who	who	PRON
ftr-405	1817	25	reported	report	VERB
ftr-405	1817	26	their	their	PRON
ftr-405	1817	27	activities	activity	NOUN
ftr-405	1817	28	but	but	CCONJ
ftr-405	1817	29	generally	generally	ADV
ftr-405	1817	30	failed	fail	VERB
ftr-405	1817	31	to	to	PART
ftr-405	1817	32	reach	reach	VERB
ftr-405	1817	33	taxpayers	taxpayer	NOUN
ftr-405	1817	34	325	325	NUM
ftr-405	1817	35	horizontal	horizontal	ADJ
ftr-405	1817	36	and	and	CCONJ
ftr-405	1817	37	vertical	vertical	ADJ
ftr-405	1817	38	equity	equity	NOUN
ftr-405	1817	39	in	in	ADP
ftr-405	1817	40	taxation	taxation	NOUN
ftr-405	1818	1	[	[	X
ftr-405	1818	2	vol.7:5	vol.7:5	PROPN
ftr-405	1818	3	474	474	NUM
ftr-405	1818	4	.	.	PUNCT
ftr-405	1819	1	i	i	PRON
ftr-405	1819	2	d.	d.	PROPN
ftr-405	1819	3	at	at	ADP
ftr-405	1819	4	104	104	NUM
ftr-405	1819	5	.	.	PUNCT
ftr-405	1820	1	compare	compare	VERB
ftr-405	1820	2	bverge	bverge	NOUN
ftr-405	1820	3	84	84	NUM
ftr-405	1820	4	,	,	PUNCT
ftr-405	1820	5	239	239	NUM
ftr-405	1820	6	(	(	PUNCT
ftr-405	1820	7	jun	jun	PROPN
ftr-405	1820	8	.	.	PROPN
ftr-405	1820	9	27	27	NUM
ftr-405	1820	10	,	,	PUNCT
ftr-405	1820	11	1991	1991	NUM
ftr-405	1820	12	)	)	PUNCT
ftr-405	1820	13	(	(	PUNCT
ftr-405	1820	14	holding	hold	VERB
ftr-405	1820	15	for	for	ADP
ftr-405	1820	16	similar	similar	ADJ
ftr-405	1820	17	reasons	reason	NOUN
ftr-405	1820	18	that	that	PRON
ftr-405	1820	19	taxation	taxation	NOUN
ftr-405	1820	20	of	of	ADP
ftr-405	1820	21	interest	interest	NOUN
ftr-405	1820	22	income	income	NOUN
ftr-405	1820	23	was	be	AUX
ftr-405	1820	24	unconstitutional	unconstitutional	ADJ
ftr-405	1820	25	but	but	CCONJ
ftr-405	1820	26	delaying	delay	VERB
ftr-405	1820	27	application	application	NOUN
ftr-405	1820	28	of	of	ADP
ftr-405	1820	29	the	the	DET
ftr-405	1820	30	decision	decision	NOUN
ftr-405	1820	31	to	to	PART
ftr-405	1820	32	give	give	VERB
ftr-405	1820	33	the	the	DET
ftr-405	1820	34	tax	tax	NOUN
ftr-405	1820	35	authorities	authority	NOUN
ftr-405	1820	36	time	time	VERB
ftr-405	1820	37	to	to	PART
ftr-405	1820	38	equalize	equalize	VERB
ftr-405	1820	39	collection	collection	NOUN
ftr-405	1820	40	of	of	ADP
ftr-405	1820	41	the	the	DET
ftr-405	1820	42	tax	tax	NOUN
ftr-405	1820	43	)	)	PUNCT
ftr-405	1820	44	.	.	PUNCT
ftr-405	1821	1	475	475	NUM
ftr-405	1821	2	.	.	PUNCT
ftr-405	1822	1	as	as	SCONJ
ftr-405	1822	2	the	the	DET
ftr-405	1822	3	court	court	NOUN
ftr-405	1822	4	relies	rely	VERB
ftr-405	1822	5	on	on	ADP
ftr-405	1822	6	the	the	DET
ftr-405	1822	7	indirect	indirect	ADJ
ftr-405	1822	8	evidence	evidence	NOUN
ftr-405	1822	9	from	from	ADP
ftr-405	1822	10	market	market	NOUN
ftr-405	1822	11	conditions	condition	NOUN
ftr-405	1822	12	yielding	yield	VERB
ftr-405	1822	13	considerable	considerable	ADJ
ftr-405	1822	14	profits	profit	NOUN
ftr-405	1822	15	without	without	ADP
ftr-405	1822	16	offsetting	offset	VERB
ftr-405	1822	17	losses	loss	NOUN
ftr-405	1822	18	during	during	ADP
ftr-405	1822	19	the	the	DET
ftr-405	1822	20	years	year	NOUN
ftr-405	1822	21	at	at	ADP
ftr-405	1822	22	issue	issue	NOUN
ftr-405	1822	23	to	to	PART
ftr-405	1822	24	support	support	VERB
ftr-405	1822	25	its	its	PRON
ftr-405	1822	26	conclusion	conclusion	NOUN
ftr-405	1822	27	of	of	ADP
ftr-405	1822	28	unequal	unequal	ADJ
ftr-405	1822	29	tax	tax	NOUN
ftr-405	1822	30	burdens	burden	NOUN
ftr-405	1822	31	,	,	PUNCT
ftr-405	1822	32	the	the	DET
ftr-405	1822	33	court	court	NOUN
ftr-405	1822	34	reserves	reserve	NOUN
ftr-405	1822	35	judgment	judgment	NOUN
ftr-405	1822	36	as	as	ADP
ftr-405	1822	37	to	to	ADP
ftr-405	1822	38	any	any	DET
ftr-405	1822	39	unconstitutional	unconstitutional	ADJ
ftr-405	1822	40	impact	impact	NOUN
ftr-405	1822	41	of	of	ADP
ftr-405	1822	42	enforcement	enforcement	NOUN
ftr-405	1822	43	of	of	ADP
ftr-405	1822	44	the	the	DET
ftr-405	1822	45	statute	statute	NOUN
ftr-405	1822	46	in	in	ADP
ftr-405	1822	47	years	year	NOUN
ftr-405	1822	48	after	after	ADP
ftr-405	1822	49	1998	1998	NUM
ftr-405	1822	50	when	when	SCONJ
ftr-405	1822	51	market	market	NOUN
ftr-405	1822	52	losses	loss	NOUN
ftr-405	1822	53	may	may	AUX
ftr-405	1822	54	have	have	AUX
ftr-405	1822	55	offset	offset	VERB
ftr-405	1822	56	the	the	DET
ftr-405	1822	57	market	market	NOUN
ftr-405	1822	58	gains	gain	NOUN
ftr-405	1822	59	.	.	PUNCT
ftr-405	1823	1	i	i	PRON
ftr-405	1823	2	d.	d.	PROPN
ftr-405	1823	3	at	at	ADP
ftr-405	1823	4	140	140	NUM
ftr-405	1823	5	-	-	SYM
ftr-405	1823	6	141	141	NUM
ftr-405	1823	7	.	.	PUNCT
ftr-405	1824	1	476	476	NUM
ftr-405	1824	2	.	.	PUNCT
ftr-405	1825	1	i	i	PRON
ftr-405	1825	2	d.	d.	PROPN
ftr-405	1825	3	at	at	ADP
ftr-405	1825	4	111	111	NUM
ftr-405	1825	5	.	.	PUNCT
ftr-405	1826	1	477	477	NUM
ftr-405	1826	2	.	.	PUNCT
ftr-405	1827	1	estg	estg	PROPN
ftr-405	1827	2	§	§	PROPN
ftr-405	1827	3	23(1	23(1	PROPN
ftr-405	1827	4	)	)	PUNCT
ftr-405	1827	5	.	.	PUNCT
ftr-405	1828	1	478	478	NUM
ftr-405	1828	2	.	.	X
ftr-405	1828	3	bverge	bverge	NOUN
ftr-405	1828	4	110	110	NUM
ftr-405	1828	5	,	,	PUNCT
ftr-405	1828	6	94	94	NUM
ftr-405	1828	7	at	at	ADP
ftr-405	1828	8	132	132	NUM
ftr-405	1828	9	.	.	PUNCT
ftr-405	1828	10	479	479	NUM
ftr-405	1828	11	.	.	PUNCT
ftr-405	1829	1	civil	civil	ADJ
ftr-405	1829	2	law	law	NOUN
ftr-405	1829	3	legal	legal	ADJ
ftr-405	1829	4	systems	system	NOUN
ftr-405	1829	5	assign	assign	VERB
ftr-405	1829	6	a	a	DET
ftr-405	1829	7	major	major	ADJ
ftr-405	1829	8	role	role	NOUN
ftr-405	1829	9	to	to	ADP
ftr-405	1829	10	notaries	notary	NOUN
ftr-405	1829	11	who	who	PRON
ftr-405	1829	12	prepare	prepare	VERB
ftr-405	1829	13	transfer	transfer	NOUN
ftr-405	1829	14	documents	document	NOUN
ftr-405	1829	15	and	and	CCONJ
ftr-405	1829	16	handle	handle	VERB
ftr-405	1829	17	many	many	ADJ
ftr-405	1829	18	of	of	ADP
ftr-405	1829	19	the	the	DET
ftr-405	1829	20	tasks	task	NOUN
ftr-405	1829	21	that	that	SCONJ
ftr-405	1829	22	attorneys	attorney	NOUN
ftr-405	1829	23	carry	carry	VERB
ftr-405	1829	24	out	out	ADP
ftr-405	1829	25	in	in	ADP
ftr-405	1829	26	the	the	DET
ftr-405	1829	27	united	united	PROPN
ftr-405	1829	28	states	states	PROPN
ftr-405	1829	29	.	.	PUNCT
ftr-405	1830	1	480	480	X
ftr-405	1830	2	.	.	PUNCT
ftr-405	1831	1	grunderwebsteuergesetz	grunderwebsteuergesetz	VERB
ftr-405	1831	2	§	§	PROPN
ftr-405	1831	3	18	18	NUM
ftr-405	1831	4	.	.	PUNCT
ftr-405	1832	1	481	481	NUM
ftr-405	1832	2	.	.	PUNCT
ftr-405	1833	1	bverge	bverge	NOUN
ftr-405	1833	2	110	110	NUM
ftr-405	1833	3	,	,	PUNCT
ftr-405	1833	4	94	94	NUM
ftr-405	1833	5	at	at	ADP
ftr-405	1833	6	132	132	NUM
ftr-405	1833	7	.	.	PUNCT
ftr-405	1833	8	482	482	NUM
ftr-405	1833	9	.	.	PUNCT
ftr-405	1834	1	schattenwirtschaft	schattenwirtschaft	NOUN
ftr-405	1834	2	(	(	PUNCT
ftr-405	1834	3	shadow	shadow	NOUN
ftr-405	1834	4	economy	economy	NOUN
ftr-405	1834	5	)	)	PUNCT
ftr-405	1834	6	.	.	PUNCT
ftr-405	1835	1	who	who	PRON
ftr-405	1835	2	did	do	AUX
ftr-405	1835	3	not	not	PART
ftr-405	1835	4	report	report	VERB
ftr-405	1835	5	voluntarily	voluntarily	ADV
ftr-405	1835	6	.	.	PUNCT
ftr-405	1836	1	in	in	ADP
ftr-405	1836	2	substance	substance	NOUN
ftr-405	1836	3	but	but	CCONJ
ftr-405	1836	4	not	not	PART
ftr-405	1836	5	in	in	ADP
ftr-405	1836	6	form	form	NOUN
ftr-405	1836	7	,	,	PUNCT
ftr-405	1836	8	the	the	DET
ftr-405	1836	9	statute474	statute474	PROPN
ftr-405	1836	10	imposed	impose	VERB
ftr-405	1836	11	a	a	DET
ftr-405	1836	12	greater	great	ADJ
ftr-405	1836	13	tax	tax	NOUN
ftr-405	1836	14	burden	burden	NOUN
ftr-405	1836	15	on	on	ADP
ftr-405	1836	16	honest	honest	ADJ
ftr-405	1836	17	taxpayers	taxpayer	NOUN
ftr-405	1836	18	than	than	SCONJ
ftr-405	1836	19	it	it	PRON
ftr-405	1836	20	did	do	AUX
ftr-405	1836	21	on	on	ADP
ftr-405	1836	22	dishonest	dishonest	ADJ
ftr-405	1836	23	taxpayers	taxpayer	NOUN
ftr-405	1836	24	,	,	PUNCT
ftr-405	1836	25	and	and	CCONJ
ftr-405	1836	26	as	as	ADP
ftr-405	1836	27	such	such	ADJ
ftr-405	1836	28	,	,	PUNCT
ftr-405	1836	29	violated	violate	VERB
ftr-405	1836	30	the	the	DET
ftr-405	1836	31	equality	equality	NOUN
ftr-405	1836	32	principle	principle	NOUN
ftr-405	1836	33	.	.	PUNCT
ftr-405	1837	1	475	475	NUM
ftr-405	1837	2	the	the	DET
ftr-405	1837	3	constitutional	constitutional	ADJ
ftr-405	1837	4	court	court	NOUN
ftr-405	1837	5	expressly	expressly	ADV
ftr-405	1837	6	limited	limit	VERB
ftr-405	1837	7	its	its	PRON
ftr-405	1837	8	decision	decision	NOUN
ftr-405	1837	9	to	to	ADP
ftr-405	1837	10	the	the	DET
ftr-405	1837	11	trading	trading	NOUN
ftr-405	1837	12	of	of	ADP
ftr-405	1837	13	securities	security	NOUN
ftr-405	1837	14	during	during	ADP
ftr-405	1837	15	the	the	DET
ftr-405	1837	16	taxable	taxable	ADJ
ftr-405	1837	17	years	year	NOUN
ftr-405	1837	18	of	of	ADP
ftr-405	1837	19	1997	1997	NUM
ftr-405	1837	20	and	and	CCONJ
ftr-405	1837	21	1998	1998	NUM
ftr-405	1837	22	.	.	PUNCT
ftr-405	1838	1	while	while	SCONJ
ftr-405	1838	2	the	the	DET
ftr-405	1838	3	essence476	essence476	PROPN
ftr-405	1838	4	of	of	ADP
ftr-405	1838	5	the	the	DET
ftr-405	1838	6	decision	decision	NOUN
ftr-405	1838	7	was	be	AUX
ftr-405	1838	8	the	the	DET
ftr-405	1838	9	lack	lack	NOUN
ftr-405	1838	10	of	of	ADP
ftr-405	1838	11	enforcement	enforcement	NOUN
ftr-405	1838	12	that	that	PRON
ftr-405	1838	13	rendered	render	VERB
ftr-405	1838	14	assessment	assessment	NOUN
ftr-405	1838	15	and	and	CCONJ
ftr-405	1838	16	collection	collection	NOUN
ftr-405	1838	17	from	from	ADP
ftr-405	1838	18	honest	honest	ADJ
ftr-405	1838	19	taxpayers	taxpayer	NOUN
ftr-405	1838	20	a	a	DET
ftr-405	1838	21	violation	violation	NOUN
ftr-405	1838	22	of	of	ADP
ftr-405	1838	23	horizontal	horizontal	ADJ
ftr-405	1838	24	equity	equity	NOUN
ftr-405	1838	25	principles	principle	NOUN
ftr-405	1838	26	,	,	PUNCT
ftr-405	1838	27	the	the	DET
ftr-405	1838	28	decision	decision	NOUN
ftr-405	1838	29	might	might	AUX
ftr-405	1838	30	extend	extend	VERB
ftr-405	1838	31	to	to	ADP
ftr-405	1838	32	other	other	ADJ
ftr-405	1838	33	activities	activity	NOUN
ftr-405	1838	34	,	,	PUNCT
ftr-405	1838	35	including	include	VERB
ftr-405	1838	36	independent	independent	ADJ
ftr-405	1838	37	personal	personal	ADJ
ftr-405	1838	38	services	service	NOUN
ftr-405	1838	39	.	.	PUNCT
ftr-405	1839	1	the	the	DET
ftr-405	1839	2	court	court	NOUN
ftr-405	1839	3	sought	seek	VERB
ftr-405	1839	4	to	to	PART
ftr-405	1839	5	anticipate	anticipate	VERB
ftr-405	1839	6	and	and	CCONJ
ftr-405	1839	7	prevent	prevent	VERB
ftr-405	1839	8	those	those	DET
ftr-405	1839	9	arguments	argument	NOUN
ftr-405	1839	10	by	by	ADP
ftr-405	1839	11	identifying	identify	VERB
ftr-405	1839	12	differences	difference	NOUN
ftr-405	1839	13	in	in	ADP
ftr-405	1839	14	assessment	assessment	NOUN
ftr-405	1839	15	and	and	CCONJ
ftr-405	1839	16	collection	collection	NOUN
ftr-405	1839	17	for	for	ADP
ftr-405	1839	18	other	other	ADJ
ftr-405	1839	19	activities	activity	NOUN
ftr-405	1839	20	.	.	PUNCT
ftr-405	1840	1	with	with	ADP
ftr-405	1840	2	regard	regard	NOUN
ftr-405	1840	3	to	to	ADP
ftr-405	1840	4	short	short	ADJ
ftr-405	1840	5	term	term	NOUN
ftr-405	1840	6	dealing	deal	VERB
ftr-405	1840	7	in	in	ADP
ftr-405	1840	8	real	real	ADJ
ftr-405	1840	9	estate	estate	NOUN
ftr-405	1840	10	that	that	SCONJ
ftr-405	1840	11	the	the	DET
ftr-405	1840	12	same	same	ADJ
ftr-405	1840	13	statute	statute	NOUN
ftr-405	1840	14	governs	govern	VERB
ftr-405	1840	15	,	,	PUNCT
ftr-405	1840	16	as477	as477	PROPN
ftr-405	1840	17	opposed	oppose	VERB
ftr-405	1840	18	to	to	ADP
ftr-405	1840	19	holding	hold	VERB
ftr-405	1840	20	real	real	ADJ
ftr-405	1840	21	estate	estate	NOUN
ftr-405	1840	22	for	for	ADP
ftr-405	1840	23	income	income	NOUN
ftr-405	1840	24	production	production	NOUN
ftr-405	1840	25	or	or	CCONJ
ftr-405	1840	26	personal	personal	ADJ
ftr-405	1840	27	use	use	NOUN
ftr-405	1840	28	,	,	PUNCT
ftr-405	1840	29	the	the	DET
ftr-405	1840	30	court	court	NOUN
ftr-405	1840	31	noted	note	VERB
ftr-405	1840	32	that	that	SCONJ
ftr-405	1840	33	information	information	NOUN
ftr-405	1840	34	reporting	reporting	NOUN
ftr-405	1840	35	prevented	prevent	VERB
ftr-405	1840	36	the	the	DET
ftr-405	1840	37	level	level	NOUN
ftr-405	1840	38	of	of	ADP
ftr-405	1840	39	tax	tax	NOUN
ftr-405	1840	40	evasion	evasion	NOUN
ftr-405	1840	41	present	present	ADJ
ftr-405	1840	42	with	with	ADP
ftr-405	1840	43	respect	respect	NOUN
ftr-405	1840	44	to	to	ADP
ftr-405	1840	45	securities	security	NOUN
ftr-405	1840	46	trading	trading	NOUN
ftr-405	1840	47	because	because	SCONJ
ftr-405	1840	48	transfers	transfer	NOUN
ftr-405	1840	49	of	of	ADP
ftr-405	1840	50	land	land	NOUN
ftr-405	1840	51	require478	require478	PROPN
ftr-405	1840	52	participation	participation	NOUN
ftr-405	1840	53	of	of	ADP
ftr-405	1840	54	a	a	DET
ftr-405	1840	55	notary	notary	NOUN
ftr-405	1840	56	and	and	CCONJ
ftr-405	1840	57	there	there	PRON
ftr-405	1840	58	is	be	VERB
ftr-405	1840	59	a	a	DET
ftr-405	1840	60	reporting	reporting	NOUN
ftr-405	1840	61	obligation	obligation	NOUN
ftr-405	1840	62	for	for	ADP
ftr-405	1840	63	tax	tax	NOUN
ftr-405	1840	64	on	on	ADP
ftr-405	1840	65	real479	real479	PROPN
ftr-405	1840	66	property	property	NOUN
ftr-405	1840	67	acquisition	acquisition	NOUN
ftr-405	1840	68	.	.	PUNCT
ftr-405	1841	1	with	with	ADP
ftr-405	1841	2	respect	respect	NOUN
ftr-405	1841	3	to	to	ADP
ftr-405	1841	4	leasing	leasing	NOUN
ftr-405	1841	5	activities	activity	NOUN
ftr-405	1841	6	,	,	PUNCT
ftr-405	1841	7	the	the	DET
ftr-405	1841	8	income	income	NOUN
ftr-405	1841	9	from480	from480	PROPN
ftr-405	1841	10	which	which	PRON
ftr-405	1841	11	taxpayers	taxpayer	NOUN
ftr-405	1841	12	might	might	AUX
ftr-405	1841	13	not	not	PART
ftr-405	1841	14	report	report	VERB
ftr-405	1841	15	,	,	PUNCT
ftr-405	1841	16	the	the	DET
ftr-405	1841	17	court	court	NOUN
ftr-405	1841	18	noted	note	VERB
ftr-405	1841	19	that	that	SCONJ
ftr-405	1841	20	taxpayers	taxpayer	NOUN
ftr-405	1841	21	generally	generally	ADV
ftr-405	1841	22	hold	hold	VERB
ftr-405	1841	23	the	the	DET
ftr-405	1841	24	property	property	NOUN
ftr-405	1841	25	for	for	ADP
ftr-405	1841	26	extensive	extensive	ADJ
ftr-405	1841	27	periods	period	NOUN
ftr-405	1841	28	and	and	CCONJ
ftr-405	1841	29	have	have	VERB
ftr-405	1841	30	an	an	DET
ftr-405	1841	31	incentive	incentive	NOUN
ftr-405	1841	32	to	to	PART
ftr-405	1841	33	report	report	VERB
ftr-405	1841	34	income	income	NOUN
ftr-405	1841	35	because	because	SCONJ
ftr-405	1841	36	they	they	PRON
ftr-405	1841	37	will	will	AUX
ftr-405	1841	38	wish	wish	VERB
ftr-405	1841	39	to	to	PART
ftr-405	1841	40	deduct	deduct	VERB
ftr-405	1841	41	their	their	PRON
ftr-405	1841	42	losses	loss	NOUN
ftr-405	1841	43	from	from	ADP
ftr-405	1841	44	the	the	DET
ftr-405	1841	45	activity	activity	NOUN
ftr-405	1841	46	.	.	PUNCT
ftr-405	1842	1	481	481	NUM
ftr-405	1842	2	in	in	ADP
ftr-405	1842	3	other	other	ADJ
ftr-405	1842	4	areas	area	NOUN
ftr-405	1842	5	where	where	SCONJ
ftr-405	1842	6	germany	germany	PROPN
ftr-405	1842	7	has	have	VERB
ftr-405	1842	8	a	a	DET
ftr-405	1842	9	serious	serious	ADJ
ftr-405	1842	10	problem	problem	NOUN
ftr-405	1842	11	with	with	ADP
ftr-405	1842	12	the	the	DET
ftr-405	1842	13	underreporting	underreporting	NOUN
ftr-405	1842	14	of	of	ADP
ftr-405	1842	15	income	income	NOUN
ftr-405	1842	16	,	,	PUNCT
ftr-405	1842	17	the	the	DET
ftr-405	1842	18	court	court	NOUN
ftr-405	1842	19	found	find	VERB
ftr-405	1842	20	that	that	SCONJ
ftr-405	1842	21	the	the	DET
ftr-405	1842	22	taxing	tax	VERB
ftr-405	1842	23	authority	authority	NOUN
ftr-405	1842	24	’s	’s	PART
ftr-405	1842	25	collection	collection	NOUN
ftr-405	1842	26	efforts	effort	NOUN
ftr-405	1842	27	differ	differ	VERB
ftr-405	1842	28	materially	materially	ADV
ftr-405	1842	29	from	from	ADP
ftr-405	1842	30	those	those	PRON
ftr-405	1842	31	for	for	ADP
ftr-405	1842	32	short	short	ADJ
ftr-405	1842	33	term	term	NOUN
ftr-405	1842	34	securities	security	NOUN
ftr-405	1842	35	trading	trading	NOUN
ftr-405	1842	36	.	.	PUNCT
ftr-405	1843	1	for	for	ADP
ftr-405	1843	2	example	example	NOUN
ftr-405	1843	3	,	,	PUNCT
ftr-405	1843	4	the	the	DET
ftr-405	1843	5	constitutional	constitutional	ADJ
ftr-405	1843	6	court	court	NOUN
ftr-405	1843	7	anticipated	anticipate	VERB
ftr-405	1843	8	and	and	CCONJ
ftr-405	1843	9	dismissed	dismiss	VERB
ftr-405	1843	10	the	the	DET
ftr-405	1843	11	possible	possible	ADJ
ftr-405	1843	12	argument	argument	NOUN
ftr-405	1843	13	of	of	ADP
ftr-405	1843	14	taxpayers	taxpayer	NOUN
ftr-405	1843	15	,	,	PUNCT
ftr-405	1843	16	who	who	PRON
ftr-405	1843	17	were	be	AUX
ftr-405	1843	18	not	not	PART
ftr-405	1843	19	employees	employee	NOUN
ftr-405	1843	20	and	and	CCONJ
ftr-405	1843	21	,	,	PUNCT
ftr-405	1843	22	therefore	therefore	ADV
ftr-405	1843	23	,	,	PUNCT
ftr-405	1843	24	were	be	AUX
ftr-405	1843	25	not	not	PART
ftr-405	1843	26	subject	subject	ADJ
ftr-405	1843	27	to	to	ADP
ftr-405	1843	28	the	the	DET
ftr-405	1843	29	withholding	withholding	NOUN
ftr-405	1843	30	mechanisms	mechanism	NOUN
ftr-405	1843	31	of	of	ADP
ftr-405	1843	32	the	the	DET
ftr-405	1843	33	wage	wage	NOUN
ftr-405	1843	34	tax	tax	NOUN
ftr-405	1843	35	.	.	PUNCT
ftr-405	1844	1	those	those	DET
ftr-405	1844	2	taxpayers	taxpayer	NOUN
ftr-405	1844	3	might	might	AUX
ftr-405	1844	4	argue	argue	VERB
ftr-405	1844	5	that	that	SCONJ
ftr-405	1844	6	the	the	DET
ftr-405	1844	7	underreporting	underreporting	ADJ
ftr-405	1844	8	problem	problem	NOUN
ftr-405	1844	9	in	in	ADP
ftr-405	1844	10	the	the	DET
ftr-405	1844	11	underground	underground	ADJ
ftr-405	1844	12	economy	economy	NOUN
ftr-405	1844	13	causes	cause	VERB
ftr-405	1844	14	the	the	DET
ftr-405	1844	15	taxation	taxation	NOUN
ftr-405	1844	16	of	of	ADP
ftr-405	1844	17	the	the	DET
ftr-405	1844	18	income	income	NOUN
ftr-405	1844	19	from	from	ADP
ftr-405	1844	20	the	the	DET
ftr-405	1844	21	services	service	NOUN
ftr-405	1844	22	of	of	ADP
ftr-405	1844	23	honest482	honest482	PROPN
ftr-405	1844	24	2006	2006	NUM
ftr-405	1844	25	]	]	PUNCT
ftr-405	1844	26	florida	florida	PROPN
ftr-405	1844	27	tax	tax	PROPN
ftr-405	1844	28	review	review	NOUN
ftr-405	1844	29	326	326	NUM
ftr-405	1844	30	483	483	NUM
ftr-405	1844	31	.	.	PUNCT
ftr-405	1845	1	like	like	ADP
ftr-405	1845	2	the	the	DET
ftr-405	1845	3	u.s	u.s	PROPN
ftr-405	1845	4	.	.	PROPN
ftr-405	1845	5	,	,	PUNCT
ftr-405	1845	6	germany	germany	PROPN
ftr-405	1845	7	has	have	VERB
ftr-405	1845	8	a	a	DET
ftr-405	1845	9	substantial	substantial	ADJ
ftr-405	1845	10	segment	segment	NOUN
ftr-405	1845	11	of	of	ADP
ftr-405	1845	12	its	its	PRON
ftr-405	1845	13	economy	economy	NOUN
ftr-405	1845	14	that	that	PRON
ftr-405	1845	15	escapes	escape	VERB
ftr-405	1845	16	taxation	taxation	NOUN
ftr-405	1845	17	because	because	SCONJ
ftr-405	1845	18	service	service	NOUN
ftr-405	1845	19	providers	provider	NOUN
ftr-405	1845	20	receive	receive	VERB
ftr-405	1845	21	payments	payment	NOUN
ftr-405	1845	22	in	in	ADP
ftr-405	1845	23	cash	cash	NOUN
ftr-405	1845	24	that	that	PRON
ftr-405	1845	25	the	the	DET
ftr-405	1845	26	service	service	NOUN
ftr-405	1845	27	recipient	recipient	NOUN
ftr-405	1845	28	does	do	AUX
ftr-405	1845	29	not	not	PART
ftr-405	1845	30	report	report	VERB
ftr-405	1845	31	.	.	PUNCT
ftr-405	1846	1	the	the	DET
ftr-405	1846	2	german	german	ADJ
ftr-405	1846	3	term	term	NOUN
ftr-405	1846	4	for	for	ADP
ftr-405	1846	5	such	such	ADJ
ftr-405	1846	6	work	work	NOUN
ftr-405	1846	7	is	be	AUX
ftr-405	1846	8	schwarzarbeit	schwarzarbeit	NOUN
ftr-405	1846	9	(	(	PUNCT
ftr-405	1846	10	black	black	ADJ
ftr-405	1846	11	work	work	NOUN
ftr-405	1846	12	or	or	CCONJ
ftr-405	1846	13	black	black	ADJ
ftr-405	1846	14	market	market	NOUN
ftr-405	1846	15	work	work	NOUN
ftr-405	1846	16	)	)	PUNCT
ftr-405	1846	17	and	and	CCONJ
ftr-405	1846	18	was	be	AUX
ftr-405	1846	19	estimated	estimate	VERB
ftr-405	1846	20	to	to	PART
ftr-405	1846	21	represent	represent	VERB
ftr-405	1846	22	some	some	DET
ftr-405	1846	23	16	16	NUM
ftr-405	1846	24	%	%	NOUN
ftr-405	1846	25	of	of	ADP
ftr-405	1846	26	germany	germany	PROPN
ftr-405	1846	27	’s	’s	PART
ftr-405	1846	28	gross	gross	ADJ
ftr-405	1846	29	domestic	domestic	ADJ
ftr-405	1846	30	product	product	NOUN
ftr-405	1846	31	in	in	ADP
ftr-405	1846	32	2001	2001	NUM
ftr-405	1846	33	,	,	PUNCT
ftr-405	1846	34	increasing	increase	VERB
ftr-405	1846	35	gradually	gradually	ADV
ftr-405	1846	36	from	from	ADP
ftr-405	1846	37	12	12	NUM
ftr-405	1846	38	%	%	NOUN
ftr-405	1846	39	in	in	ADP
ftr-405	1846	40	1990	1990	NUM
ftr-405	1846	41	.	.	PUNCT
ftr-405	1847	1	annette	annette	NOUN
ftr-405	1847	2	mummert	mummert	PROPN
ftr-405	1847	3	and	and	CCONJ
ftr-405	1847	4	friedrich	friedrich	PROPN
ftr-405	1847	5	schneider	schneider	NOUN
ftr-405	1847	6	,	,	PUNCT
ftr-405	1847	7	58	58	NUM
ftr-405	1847	8	finanzarchiv	finanzarchiv	NOUN
ftr-405	1847	9	286	286	NUM
ftr-405	1847	10	(	(	PUNCT
ftr-405	1847	11	2001	2001	NUM
ftr-405	1847	12	)	)	PUNCT
ftr-405	1847	13	,	,	PUNCT
ftr-405	1847	14	estimated	estimate	VERB
ftr-405	1847	15	to	to	PART
ftr-405	1847	16	be	be	AUX
ftr-405	1847	17	643	643	NUM
ftr-405	1847	18	billion	billion	NUM
ftr-405	1847	19	german	german	ADJ
ftr-405	1847	20	marks	mark	NOUN
ftr-405	1847	21	in	in	ADP
ftr-405	1847	22	2001	2001	NUM
ftr-405	1847	23	(	(	PUNCT
ftr-405	1847	24	€	€	SYM
ftr-405	1847	25	329	329	NUM
ftr-405	1847	26	billion	billion	NUM
ftr-405	1847	27	)	)	PUNCT
ftr-405	1847	28	.	.	PUNCT
ftr-405	1848	1	i	i	PRON
ftr-405	1848	2	d.	d.	PROPN
ftr-405	1848	3	note	note	VERB
ftr-405	1848	4	,	,	PUNCT
ftr-405	1848	5	however	however	ADV
ftr-405	1848	6	,	,	PUNCT
ftr-405	1848	7	that	that	SCONJ
ftr-405	1848	8	insofar	insofar	ADV
ftr-405	1848	9	as	as	SCONJ
ftr-405	1848	10	the	the	DET
ftr-405	1848	11	unreported	unreported	ADJ
ftr-405	1848	12	income	income	NOUN
ftr-405	1848	13	in	in	ADP
ftr-405	1848	14	germany	germany	PROPN
ftr-405	1848	15	involves	involve	VERB
ftr-405	1848	16	low	low	ADJ
ftr-405	1848	17	wage	wage	NOUN
ftr-405	1848	18	workers	worker	NOUN
ftr-405	1848	19	,	,	PUNCT
ftr-405	1848	20	as	as	SCONJ
ftr-405	1848	21	it	it	PRON
ftr-405	1848	22	does	do	VERB
ftr-405	1848	23	in	in	ADP
ftr-405	1848	24	the	the	DET
ftr-405	1848	25	u.s	u.s	PROPN
ftr-405	1848	26	.	.	PROPN
ftr-405	1848	27	,	,	PUNCT
ftr-405	1848	28	those	those	DET
ftr-405	1848	29	workers	worker	NOUN
ftr-405	1848	30	would	would	AUX
ftr-405	1848	31	not	not	PART
ftr-405	1848	32	pay	pay	VERB
ftr-405	1848	33	income	income	NOUN
ftr-405	1848	34	tax	tax	NOUN
ftr-405	1848	35	in	in	ADP
ftr-405	1848	36	any	any	DET
ftr-405	1848	37	event	event	NOUN
ftr-405	1848	38	because	because	SCONJ
ftr-405	1848	39	of	of	ADP
ftr-405	1848	40	the	the	DET
ftr-405	1848	41	subsistence	subsistence	NOUN
ftr-405	1848	42	minimum	minimum	NOUN
ftr-405	1848	43	that	that	PRON
ftr-405	1848	44	is	be	AUX
ftr-405	1848	45	exempt	exempt	ADJ
ftr-405	1848	46	from	from	ADP
ftr-405	1848	47	income	income	NOUN
ftr-405	1848	48	tax	tax	NOUN
ftr-405	1848	49	.	.	PUNCT
ftr-405	1849	1	the	the	DET
ftr-405	1849	2	unreported	unreported	ADJ
ftr-405	1849	3	income	income	NOUN
ftr-405	1849	4	becomes	become	VERB
ftr-405	1849	5	subject	subject	ADJ
ftr-405	1849	6	to	to	ADP
ftr-405	1849	7	the	the	DET
ftr-405	1849	8	turnover	turnover	NOUN
ftr-405	1849	9	tax	tax	NOUN
ftr-405	1849	10	just	just	ADV
ftr-405	1849	11	as	as	SCONJ
ftr-405	1849	12	fully	fully	ADV
ftr-405	1849	13	reported	report	VERB
ftr-405	1849	14	income	income	NOUN
ftr-405	1849	15	does	do	VERB
ftr-405	1849	16	when	when	SCONJ
ftr-405	1849	17	the	the	DET
ftr-405	1849	18	workers	worker	NOUN
ftr-405	1849	19	consume	consume	VERB
ftr-405	1849	20	goods	good	NOUN
ftr-405	1849	21	and	and	CCONJ
ftr-405	1849	22	services	service	NOUN
ftr-405	1849	23	,	,	PUNCT
ftr-405	1849	24	so	so	CCONJ
ftr-405	1849	25	there	there	PRON
ftr-405	1849	26	is	be	VERB
ftr-405	1849	27	no	no	DET
ftr-405	1849	28	loss	loss	NOUN
ftr-405	1849	29	of	of	ADP
ftr-405	1849	30	revenue	revenue	NOUN
ftr-405	1849	31	that	that	PRON
ftr-405	1849	32	the	the	DET
ftr-405	1849	33	government	government	NOUN
ftr-405	1849	34	otherwise	otherwise	ADV
ftr-405	1849	35	would	would	AUX
ftr-405	1849	36	collect	collect	VERB
ftr-405	1849	37	.	.	PUNCT
ftr-405	1850	1	see	see	VERB
ftr-405	1850	2	discussion	discussion	NOUN
ftr-405	1850	3	of	of	ADP
ftr-405	1850	4	the	the	DET
ftr-405	1850	5	relationship	relationship	NOUN
ftr-405	1850	6	between	between	ADP
ftr-405	1850	7	the	the	DET
ftr-405	1850	8	turnover	turnover	NOUN
ftr-405	1850	9	tax	tax	NOUN
ftr-405	1850	10	and	and	CCONJ
ftr-405	1850	11	the	the	DET
ftr-405	1850	12	subsistence	subsistence	NOUN
ftr-405	1850	13	minimum	minimum	NOUN
ftr-405	1850	14	exemption	exemption	NOUN
ftr-405	1850	15	supra	supra	NOUN
ftr-405	1850	16	in	in	ADP
ftr-405	1850	17	part	part	PROPN
ftr-405	1850	18	ii	ii	PROPN
ftr-405	1850	19	.	.	PUNCT
ftr-405	1851	1	hence	hence	ADV
ftr-405	1851	2	the	the	DET
ftr-405	1851	3	revenue	revenue	NOUN
ftr-405	1851	4	loss	loss	NOUN
ftr-405	1851	5	with	with	ADP
ftr-405	1851	6	such	such	ADJ
ftr-405	1851	7	work	work	NOUN
ftr-405	1851	8	primarily	primarily	ADV
ftr-405	1851	9	is	be	AUX
ftr-405	1851	10	a	a	DET
ftr-405	1851	11	function	function	NOUN
ftr-405	1851	12	of	of	ADP
ftr-405	1851	13	taxes	taxis	NOUN
ftr-405	1851	14	and	and	CCONJ
ftr-405	1851	15	mandatory	mandatory	ADJ
ftr-405	1851	16	contributions	contribution	NOUN
ftr-405	1851	17	for	for	ADP
ftr-405	1851	18	social	social	ADJ
ftr-405	1851	19	welfare	welfare	NOUN
ftr-405	1851	20	.	.	PUNCT
ftr-405	1852	1	484	484	NUM
ftr-405	1852	2	.	.	PUNCT
ftr-405	1853	1	translating	translate	VERB
ftr-405	1853	2	bverge	bverge	NOUN
ftr-405	1853	3	110	110	NUM
ftr-405	1853	4	,	,	PUNCT
ftr-405	1853	5	94	94	NUM
ftr-405	1853	6	at	at	ADP
ftr-405	1853	7	112	112	NUM
ftr-405	1853	8	:	:	PUNCT
ftr-405	1853	9	“	"	PUNCT
ftr-405	1853	10	das	das	PROPN
ftr-405	1853	11	verfassungsrechtliche	verfassungsrechtliche	PROPN
ftr-405	1853	12	gebot	gebot	PROPN
ftr-405	1853	13	tatsächlich	tatsächlich	PROPN
ftr-405	1853	14	gleicher	gleicher	NOUN
ftr-405	1853	15	steuerbelastung	steuerbelastung	PROPN
ftr-405	1853	16	durch	durch	PROPN
ftr-405	1853	17	gleichen	gleichen	PROPN
ftr-405	1853	18	gesetzesvollzug	gesetzesvollzug	PROPN
ftr-405	1853	19	…	…	PUNCT
ftr-405	1853	20	.	.	PUNCT
ftr-405	1853	21	”	"	PUNCT
ftr-405	1854	1	485	485	NUM
ftr-405	1854	2	.	.	PUNCT
ftr-405	1854	3	bverge	bverge	NOUN
ftr-405	1854	4	110	110	NUM
ftr-405	1854	5	,	,	PUNCT
ftr-405	1854	6	94	94	NUM
ftr-405	1854	7	at	at	ADP
ftr-405	1854	8	133	133	NUM
ftr-405	1854	9	.	.	PUNCT
ftr-405	1854	10	486	486	NUM
ftr-405	1854	11	.	.	PUNCT
ftr-405	1855	1	i	i	PRON
ftr-405	1855	2	d.	d.	PROPN
ftr-405	1855	3	at	at	ADP
ftr-405	1855	4	133	133	NUM
ftr-405	1855	5	-	-	SYM
ftr-405	1855	6	34	34	NUM
ftr-405	1855	7	.	.	PUNCT
ftr-405	1855	8	487	487	NUM
ftr-405	1855	9	.	.	X
ftr-405	1856	1	bverge	bverge	NOUN
ftr-405	1856	2	13	13	NUM
ftr-405	1856	3	,	,	PUNCT
ftr-405	1856	4	274	274	NUM
ftr-405	1856	5	(	(	PUNCT
ftr-405	1856	6	dec	dec	PROPN
ftr-405	1856	7	.	.	PROPN
ftr-405	1856	8	19	19	NUM
ftr-405	1856	9	,	,	PUNCT
ftr-405	1856	10	1961	1961	NUM
ftr-405	1856	11	,	,	PUNCT
ftr-405	1856	12	2d	2d	PROPN
ftr-405	1856	13	senate	senate	PROPN
ftr-405	1856	14	)	)	PUNCT
ftr-405	1856	15	.	.	PUNCT
ftr-405	1857	1	488	488	NUM
ftr-405	1857	2	.	.	PUNCT
ftr-405	1858	1	bverge	bverge	NOUN
ftr-405	1858	2	13	13	NUM
ftr-405	1858	3	,	,	PUNCT
ftr-405	1858	4	261	261	NUM
ftr-405	1858	5	(	(	PUNCT
ftr-405	1858	6	dec	dec	PROPN
ftr-405	1858	7	.	.	PROPN
ftr-405	1858	8	19	19	NUM
ftr-405	1858	9	,	,	PUNCT
ftr-405	1858	10	1961	1961	NUM
ftr-405	1858	11	,	,	PUNCT
ftr-405	1858	12	2d	2d	PROPN
ftr-405	1858	13	senate	senate	PROPN
ftr-405	1858	14	)	)	PUNCT
ftr-405	1858	15	.	.	PUNCT
ftr-405	1859	1	489	489	NUM
ftr-405	1859	2	.	.	PUNCT
ftr-405	1860	1	bverge	bverge	NOUN
ftr-405	1860	2	13	13	NUM
ftr-405	1860	3	,	,	PUNCT
ftr-405	1860	4	279	279	NUM
ftr-405	1860	5	(	(	PUNCT
ftr-405	1860	6	dec	dec	PROPN
ftr-405	1860	7	.	.	PROPN
ftr-405	1860	8	19	19	NUM
ftr-405	1860	9	,	,	PUNCT
ftr-405	1860	10	1961	1961	NUM
ftr-405	1860	11	,	,	PUNCT
ftr-405	1860	12	2d	2d	PROPN
ftr-405	1860	13	senate	senate	PROPN
ftr-405	1860	14	)	)	PUNCT
ftr-405	1860	15	.	.	PUNCT
ftr-405	1861	1	however	however	ADV
ftr-405	1861	2	in	in	ADP
ftr-405	1861	3	this	this	DET
ftr-405	1861	4	case	case	NOUN
ftr-405	1861	5	the	the	DET
ftr-405	1861	6	rate	rate	NOUN
ftr-405	1861	7	was	be	AUX
ftr-405	1861	8	set	set	VERB
ftr-405	1861	9	nine	nine	NUM
ftr-405	1861	10	months	month	NOUN
ftr-405	1861	11	into	into	ADP
ftr-405	1861	12	the	the	DET
ftr-405	1861	13	year	year	NOUN
ftr-405	1861	14	,	,	PUNCT
ftr-405	1861	15	so	so	SCONJ
ftr-405	1861	16	that	that	SCONJ
ftr-405	1861	17	the	the	DET
ftr-405	1861	18	earlier	early	ADJ
ftr-405	1861	19	cases	case	NOUN
ftr-405	1861	20	might	might	AUX
ftr-405	1861	21	have	have	AUX
ftr-405	1861	22	sufficed	suffice	VERB
ftr-405	1861	23	to	to	PART
ftr-405	1861	24	decide	decide	VERB
ftr-405	1861	25	this	this	DET
ftr-405	1861	26	case	case	NOUN
ftr-405	1861	27	as	as	ADV
ftr-405	1861	28	well	well	ADV
ftr-405	1861	29	.	.	PUNCT
ftr-405	1862	1	taxpayers	taxpayer	NOUN
ftr-405	1862	2	who	who	PRON
ftr-405	1862	3	do	do	AUX
ftr-405	1862	4	report	report	NOUN
ftr-405	1862	5	to	to	PART
ftr-405	1862	6	be	be	AUX
ftr-405	1862	7	unfair	unfair	ADJ
ftr-405	1862	8	because	because	SCONJ
ftr-405	1862	9	their	their	PRON
ftr-405	1862	10	tax	tax	NOUN
ftr-405	1862	11	burden	burden	NOUN
ftr-405	1862	12	exceeds	exceed	VERB
ftr-405	1862	13	that	that	PRON
ftr-405	1862	14	of	of	ADP
ftr-405	1862	15	dishonest	dishonest	ADJ
ftr-405	1862	16	taxpayers	taxpayer	NOUN
ftr-405	1862	17	whom	whom	PRON
ftr-405	1862	18	the	the	DET
ftr-405	1862	19	tax	tax	NOUN
ftr-405	1862	20	system	system	NOUN
ftr-405	1862	21	can	can	AUX
ftr-405	1862	22	not	not	PART
ftr-405	1862	23	identify	identify	VERB
ftr-405	1862	24	and	and	CCONJ
ftr-405	1862	25	control	control	VERB
ftr-405	1862	26	.	.	PUNCT
ftr-405	1863	1	thus483	thus483	PROPN
ftr-405	1863	2	they	they	PRON
ftr-405	1863	3	might	might	AUX
ftr-405	1863	4	argue	argue	VERB
ftr-405	1863	5	that	that	SCONJ
ftr-405	1863	6	taxation	taxation	NOUN
ftr-405	1863	7	of	of	ADP
ftr-405	1863	8	independent	independent	ADJ
ftr-405	1863	9	service	service	NOUN
ftr-405	1863	10	income	income	NOUN
ftr-405	1863	11	would	would	AUX
ftr-405	1863	12	similarly	similarly	ADV
ftr-405	1863	13	violate	violate	VERB
ftr-405	1863	14	the	the	DET
ftr-405	1863	15	equality	equality	NOUN
ftr-405	1863	16	principle	principle	NOUN
ftr-405	1863	17	,	,	PUNCT
ftr-405	1863	18	as	as	ADP
ftr-405	1863	19	“	"	PUNCT
ftr-405	1863	20	the	the	DET
ftr-405	1863	21	constitutional	constitutional	ADJ
ftr-405	1863	22	requirement	requirement	NOUN
ftr-405	1863	23	of	of	ADP
ftr-405	1863	24	actual	actual	ADJ
ftr-405	1863	25	identical	identical	ADJ
ftr-405	1863	26	taxation	taxation	NOUN
ftr-405	1863	27	burden	burden	NOUN
ftr-405	1863	28	through	through	ADP
ftr-405	1863	29	identical	identical	ADJ
ftr-405	1863	30	law	law	NOUN
ftr-405	1863	31	enforcement	enforcement	NOUN
ftr-405	1863	32	”	"	PUNCT
ftr-405	1863	33	would	would	AUX
ftr-405	1863	34	be484	be484	NOUN
ftr-405	1864	1	lacking	lack	VERB
ftr-405	1864	2	.	.	PUNCT
ftr-405	1865	1	to	to	ADP
ftr-405	1865	2	that	that	DET
ftr-405	1865	3	argument	argument	NOUN
ftr-405	1865	4	,	,	PUNCT
ftr-405	1865	5	the	the	DET
ftr-405	1865	6	constitutional	constitutional	ADJ
ftr-405	1865	7	court	court	NOUN
ftr-405	1865	8	observed	observe	VERB
ftr-405	1865	9	that	that	SCONJ
ftr-405	1865	10	unconditional	unconditional	ADJ
ftr-405	1865	11	tax	tax	NOUN
ftr-405	1865	12	audits	audits	NOUN
ftr-405	1865	13	for	for	ADP
ftr-405	1865	14	such	such	ADJ
ftr-405	1865	15	income	income	NOUN
ftr-405	1865	16	,	,	PUNCT
ftr-405	1865	17	as	as	SCONJ
ftr-405	1865	18	contrasted	contrast	VERB
ftr-405	1865	19	with	with	ADP
ftr-405	1865	20	the	the	DET
ftr-405	1865	21	dearth	dearth	NOUN
ftr-405	1865	22	of	of	ADP
ftr-405	1865	23	audit	audit	NOUN
ftr-405	1865	24	activity	activity	NOUN
ftr-405	1865	25	for	for	ADP
ftr-405	1865	26	short	short	ADJ
ftr-405	1865	27	term	term	NOUN
ftr-405	1865	28	securities	security	NOUN
ftr-405	1865	29	trading	trading	NOUN
ftr-405	1865	30	,	,	PUNCT
ftr-405	1865	31	posed	pose	VERB
ftr-405	1865	32	more	more	ADJ
ftr-405	1865	33	than	than	ADP
ftr-405	1865	34	an	an	DET
ftr-405	1865	35	incidental	incidental	ADJ
ftr-405	1865	36	risk	risk	NOUN
ftr-405	1865	37	of	of	ADP
ftr-405	1865	38	discovery	discovery	NOUN
ftr-405	1865	39	for	for	ADP
ftr-405	1865	40	the	the	DET
ftr-405	1865	41	underreporting	underreporting	ADJ
ftr-405	1865	42	taxpayer	taxpayer	NOUN
ftr-405	1865	43	.	.	PUNCT
ftr-405	1866	1	thus	thus	ADV
ftr-405	1866	2	,	,	PUNCT
ftr-405	1866	3	unlike	unlike	ADP
ftr-405	1866	4	securities	security	NOUN
ftr-405	1866	5	trading	trading	NOUN
ftr-405	1866	6	,	,	PUNCT
ftr-405	1866	7	the	the	DET
ftr-405	1866	8	assessment	assessment	NOUN
ftr-405	1866	9	system	system	NOUN
ftr-405	1866	10	does	do	AUX
ftr-405	1866	11	not	not	PART
ftr-405	1866	12	invite	invite	VERB
ftr-405	1866	13	under	under	ADP
ftr-405	1866	14	reporting	reporting	NOUN
ftr-405	1866	15	or	or	CCONJ
ftr-405	1866	16	nonreporting	nonreporting	NOUN
ftr-405	1866	17	of	of	ADP
ftr-405	1866	18	income	income	NOUN
ftr-405	1866	19	from	from	ADP
ftr-405	1866	20	services	service	NOUN
ftr-405	1866	21	.	.	PUNCT
ftr-405	1867	1	similarly	similarly	ADV
ftr-405	1867	2	,	,	PUNCT
ftr-405	1867	3	the	the	DET
ftr-405	1867	4	taxing	tax	VERB
ftr-405	1867	5	authorities485	authorities485	PROPN
ftr-405	1867	6	programmatically	programmatically	ADV
ftr-405	1867	7	and	and	CCONJ
ftr-405	1867	8	actively	actively	ADV
ftr-405	1867	9	seek	seek	VERB
ftr-405	1867	10	to	to	PART
ftr-405	1867	11	discover	discover	VERB
ftr-405	1867	12	offshore	offshore	ADJ
ftr-405	1867	13	investment	investment	NOUN
ftr-405	1867	14	in	in	ADP
ftr-405	1867	15	order	order	NOUN
ftr-405	1867	16	to	to	PART
ftr-405	1867	17	tax	tax	VERB
ftr-405	1867	18	income	income	NOUN
ftr-405	1867	19	from	from	ADP
ftr-405	1867	20	that	that	DET
ftr-405	1867	21	capital	capital	NOUN
ftr-405	1867	22	.	.	PUNCT
ftr-405	1868	1	486	486	NUM
ftr-405	1868	2	d.	d.	PROPN
ftr-405	1868	3	retroactivity	retroactivity	NOUN
ftr-405	1868	4	an	an	DET
ftr-405	1868	5	early	early	ADJ
ftr-405	1868	6	series	series	NOUN
ftr-405	1868	7	of	of	ADP
ftr-405	1868	8	three	three	NUM
ftr-405	1868	9	decisions	decision	NOUN
ftr-405	1868	10	established	establish	VERB
ftr-405	1868	11	the	the	DET
ftr-405	1868	12	principle	principle	NOUN
ftr-405	1868	13	that	that	SCONJ
ftr-405	1868	14	a	a	DET
ftr-405	1868	15	rate	rate	NOUN
ftr-405	1868	16	increase	increase	NOUN
ftr-405	1868	17	during	during	ADP
ftr-405	1868	18	a	a	DET
ftr-405	1868	19	tax	tax	NOUN
ftr-405	1868	20	year	year	NOUN
ftr-405	1868	21	may	may	AUX
ftr-405	1868	22	apply	apply	VERB
ftr-405	1868	23	to	to	ADP
ftr-405	1868	24	the	the	DET
ftr-405	1868	25	whole	whole	ADJ
ftr-405	1868	26	year	year	NOUN
ftr-405	1868	27	,	,	PUNCT
ftr-405	1868	28	but	but	CCONJ
ftr-405	1868	29	that	that	SCONJ
ftr-405	1868	30	a	a	DET
ftr-405	1868	31	rate487	rate487	PROPN
ftr-405	1868	32	increase	increase	NOUN
ftr-405	1868	33	may	may	AUX
ftr-405	1868	34	not	not	PART
ftr-405	1868	35	apply	apply	VERB
ftr-405	1868	36	to	to	ADP
ftr-405	1868	37	a	a	DET
ftr-405	1868	38	closed	closed	ADJ
ftr-405	1868	39	year	year	NOUN
ftr-405	1868	40	unless	unless	SCONJ
ftr-405	1868	41	taxpayers	taxpayer	NOUN
ftr-405	1868	42	reasonably488	reasonably488	PROPN
ftr-405	1868	43	anticipate	anticipate	VERB
ftr-405	1868	44	that	that	SCONJ
ftr-405	1868	45	an	an	DET
ftr-405	1868	46	unset	unset	NOUN
ftr-405	1868	47	rate	rate	NOUN
ftr-405	1868	48	must	must	AUX
ftr-405	1868	49	become	become	VERB
ftr-405	1868	50	fixed	fix	VERB
ftr-405	1868	51	.	.	PUNCT
ftr-405	1869	1	the	the	DET
ftr-405	1869	2	outcome	outcome	NOUN
ftr-405	1869	3	of	of	ADP
ftr-405	1869	4	the	the	DET
ftr-405	1869	5	first489	first489	PROPN
ftr-405	1869	6	327	327	NUM
ftr-405	1869	7	horizontal	horizontal	ADJ
ftr-405	1869	8	and	and	CCONJ
ftr-405	1869	9	vertical	vertical	ADJ
ftr-405	1869	10	equity	equity	NOUN
ftr-405	1869	11	in	in	ADP
ftr-405	1869	12	taxation	taxation	NOUN
ftr-405	1869	13	[	[	X
ftr-405	1869	14	vol.7:5	vol.7:5	PROPN
ftr-405	1869	15	490	490	NUM
ftr-405	1869	16	.	.	NOUN
ftr-405	1869	17	darusmont	darusmont	NOUN
ftr-405	1869	18	v.	v.	ADP
ftr-405	1869	19	united	united	PROPN
ftr-405	1869	20	states	states	PROPN
ftr-405	1869	21	,	,	PUNCT
ftr-405	1869	22	449	449	NUM
ftr-405	1869	23	u.s	u.s	PROPN
ftr-405	1869	24	.	.	PROPN
ftr-405	1869	25	292	292	NUM
ftr-405	1869	26	(	(	PUNCT
ftr-405	1869	27	1981	1981	NUM
ftr-405	1869	28	)	)	PUNCT
ftr-405	1869	29	.	.	PUNCT
ftr-405	1870	1	491	491	NUM
ftr-405	1870	2	.	.	PUNCT
ftr-405	1871	1	wilgard	wilgard	PROPN
ftr-405	1871	2	realty	realty	PROPN
ftr-405	1871	3	co.	co.	PROPN
ftr-405	1872	1	v.	v.	ADP
ftr-405	1872	2	comm’r	comm’r	NOUN
ftr-405	1872	3	,	,	PUNCT
ftr-405	1872	4	127	127	NUM
ftr-405	1872	5	f2d	f2d	NOUN
ftr-405	1872	6	514	514	NUM
ftr-405	1872	7	(	(	PUNCT
ftr-405	1872	8	ca2	ca2	PROPN
ftr-405	1872	9	,	,	PUNCT
ftr-405	1872	10	1942	1942	NUM
ftr-405	1872	11	)	)	PUNCT
ftr-405	1872	12	,	,	PUNCT
ftr-405	1872	13	cert	cert	PROPN
ftr-405	1872	14	.	.	PUNCT
ftr-405	1872	15	denied	deny	VERB
ftr-405	1872	16	317	317	NUM
ftr-405	1872	17	us	we	PRON
ftr-405	1872	18	655	655	NUM
ftr-405	1872	19	(	(	PUNCT
ftr-405	1872	20	1942	1942	NUM
ftr-405	1872	21	)	)	PUNCT
ftr-405	1872	22	.	.	PUNCT
ftr-405	1873	1	debate	debate	NOUN
ftr-405	1873	2	concerning	concern	VERB
ftr-405	1873	3	this	this	DET
ftr-405	1873	4	issue	issue	NOUN
ftr-405	1873	5	of	of	ADP
ftr-405	1873	6	retroactivity	retroactivity	NOUN
ftr-405	1873	7	continues	continue	VERB
ftr-405	1873	8	in	in	ADP
ftr-405	1873	9	the	the	DET
ftr-405	1873	10	u.s	u.s	PROPN
ftr-405	1873	11	.	.	PROPN
ftr-405	1873	12	see	see	PROPN
ftr-405	1873	13	articles	article	NOUN
ftr-405	1873	14	cited	cite	VERB
ftr-405	1873	15	supra	supra	PROPN
ftr-405	1873	16	note	note	PROPN
ftr-405	1873	17	153	153	NUM
ftr-405	1873	18	.	.	PUNCT
ftr-405	1874	1	congress	congress	PROPN
ftr-405	1874	2	often	often	ADV
ftr-405	1874	3	announces	announce	VERB
ftr-405	1874	4	effective	effective	ADJ
ftr-405	1874	5	dates	date	NOUN
ftr-405	1874	6	in	in	ADP
ftr-405	1874	7	advance	advance	NOUN
ftr-405	1874	8	of	of	ADP
ftr-405	1874	9	enactment	enactment	NOUN
ftr-405	1874	10	so	so	SCONJ
ftr-405	1874	11	that	that	SCONJ
ftr-405	1874	12	taxpayers	taxpayer	NOUN
ftr-405	1874	13	are	be	AUX
ftr-405	1874	14	on	on	ADP
ftr-405	1874	15	notice	notice	NOUN
ftr-405	1874	16	of	of	ADP
ftr-405	1874	17	pending	pende	VERB
ftr-405	1874	18	,	,	PUNCT
ftr-405	1874	19	retroactive	retroactive	ADJ
ftr-405	1874	20	changes	change	NOUN
ftr-405	1874	21	.	.	PUNCT
ftr-405	1875	1	492	492	X
ftr-405	1875	2	.	.	PUNCT
ftr-405	1876	1	article	article	NOUN
ftr-405	1876	2	20	20	NUM
ftr-405	1876	3	of	of	ADP
ftr-405	1876	4	the	the	DET
ftr-405	1876	5	basic	basic	ADJ
ftr-405	1876	6	law	law	NOUN
ftr-405	1876	7	generates	generate	VERB
ftr-405	1876	8	the	the	DET
ftr-405	1876	9	rechtstaatprinzip	rechtstaatprinzip	NOUN
ftr-405	1876	10	.	.	PUNCT
ftr-405	1877	1	493	493	NUM
ftr-405	1877	2	.	.	PUNCT
ftr-405	1878	1	bverge	bverge	NOUN
ftr-405	1878	2	93	93	NUM
ftr-405	1878	3	,	,	PUNCT
ftr-405	1878	4	121	121	NUM
ftr-405	1878	5	,	,	PUNCT
ftr-405	1878	6	supra	supra	PROPN
ftr-405	1878	7	note	note	NOUN
ftr-405	1878	8	28	28	NUM
ftr-405	1878	9	,	,	PUNCT
ftr-405	1878	10	(	(	PUNCT
ftr-405	1878	11	jun	jun	PROPN
ftr-405	1878	12	.	.	PROPN
ftr-405	1878	13	22	22	NUM
ftr-405	1878	14	,	,	PUNCT
ftr-405	1878	15	1995	1995	NUM
ftr-405	1878	16	)	)	PUNCT
ftr-405	1878	17	.	.	PUNCT
ftr-405	1879	1	the	the	DET
ftr-405	1879	2	wealth	wealth	NOUN
ftr-405	1879	3	tax	tax	NOUN
ftr-405	1879	4	law	law	NOUN
ftr-405	1879	5	of	of	ADP
ftr-405	1879	6	1974	1974	NUM
ftr-405	1879	7	(	(	PUNCT
ftr-405	1879	8	vermögensteuergesetz	vermögensteuergesetz	ADJ
ftr-405	1879	9	)	)	PUNCT
ftr-405	1879	10	,	,	PUNCT
ftr-405	1879	11	(	(	PUNCT
ftr-405	1879	12	in	in	ADP
ftr-405	1879	13	the	the	DET
ftr-405	1879	14	version	version	NOUN
ftr-405	1879	15	of	of	ADP
ftr-405	1879	16	nov	nov	PROPN
ftr-405	1879	17	.	.	PROPN
ftr-405	1879	18	14	14	NUM
ftr-405	1879	19	,	,	PUNCT
ftr-405	1879	20	1990	1990	NUM
ftr-405	1879	21	,	,	PUNCT
ftr-405	1879	22	most	most	ADV
ftr-405	1879	23	recently	recently	ADV
ftr-405	1879	24	amended	amend	VERB
ftr-405	1879	25	by	by	ADP
ftr-405	1879	26	the	the	DET
ftr-405	1879	27	law	law	NOUN
ftr-405	1879	28	of	of	ADP
ftr-405	1879	29	sept	sept	PROPN
ftr-405	1879	30	.	.	PROPN
ftr-405	1879	31	14	14	NUM
ftr-405	1879	32	,	,	PUNCT
ftr-405	1879	33	1994	1994	NUM
ftr-405	1879	34	)	)	PUNCT
ftr-405	1879	35	applied	apply	VERB
ftr-405	1879	36	to	to	ADP
ftr-405	1879	37	the	the	DET
ftr-405	1879	38	case	case	NOUN
ftr-405	1879	39	.	.	PUNCT
ftr-405	1880	1	494	494	NUM
ftr-405	1880	2	.	.	X
ftr-405	1880	3	bverge	bverge	NOUN
ftr-405	1880	4	93	93	NUM
ftr-405	1880	5	,	,	PUNCT
ftr-405	1880	6	165	165	NUM
ftr-405	1880	7	,	,	PUNCT
ftr-405	1880	8	supra	supra	NOUN
ftr-405	1880	9	note	note	NOUN
ftr-405	1880	10	28	28	NUM
ftr-405	1880	11	,	,	PUNCT
ftr-405	1880	12	(	(	PUNCT
ftr-405	1880	13	jun	jun	PROPN
ftr-405	1880	14	.	.	PROPN
ftr-405	1880	15	22	22	NUM
ftr-405	1880	16	,	,	PUNCT
ftr-405	1880	17	1995	1995	NUM
ftr-405	1880	18	)	)	PUNCT
ftr-405	1880	19	.	.	PUNCT
ftr-405	1881	1	the	the	DET
ftr-405	1881	2	inheritance	inheritance	NOUN
ftr-405	1881	3	and	and	CCONJ
ftr-405	1881	4	gift	gift	NOUN
ftr-405	1881	5	tax	tax	NOUN
ftr-405	1881	6	law	law	NOUN
ftr-405	1881	7	of	of	ADP
ftr-405	1881	8	1934	1934	NUM
ftr-405	1881	9	(	(	PUNCT
ftr-405	1881	10	erbschaftsteuerund	erbschaftsteuerund	ADJ
ftr-405	1881	11	schenkungsteuergesetz	schenkungsteuergesetz	NOUN
ftr-405	1881	12	)	)	PUNCT
ftr-405	1881	13	,	,	PUNCT
ftr-405	1881	14	(	(	PUNCT
ftr-405	1881	15	in	in	ADP
ftr-405	1881	16	the	the	DET
ftr-405	1881	17	version	version	NOUN
ftr-405	1881	18	of	of	ADP
ftr-405	1881	19	feb	feb	PROPN
ftr-405	1881	20	.	.	PROPN
ftr-405	1881	21	1	1	NUM
ftr-405	1881	22	9	9	NUM
ftr-405	1881	23	,	,	PUNCT
ftr-405	1881	24	1	1	NUM
ftr-405	1881	25	9	9	NUM
ftr-405	1881	26	9	9	NUM
ftr-405	1881	27	1	1	NUM
ftr-405	1881	28	,	,	PUNCT
ftr-405	1881	29	l	l	PROPN
ftr-405	1881	30	a	a	DET
ftr-405	1881	31	s	s	X
ftr-405	1881	32	t	t	NOUN
ftr-405	1881	33	a	a	DET
ftr-405	1881	34	m	m	NOUN
ftr-405	1881	35	e	e	NOUN
ftr-405	1881	36	n	n	NOUN
ftr-405	1881	37	d	d	X
ftr-405	1881	38	e	e	X
ftr-405	1881	39	d	d	X
ftr-405	1881	40	s	s	X
ftr-405	1881	41	e	e	X
ftr-405	1881	42	p	p	PROPN
ftr-405	1881	43	t	t	PROPN
ftr-405	1881	44	.	.	PUNCT
ftr-405	1882	1	2	2	NUM
ftr-405	1882	2	7	7	NUM
ftr-405	1882	3	,	,	PUNCT
ftr-405	1882	4	1	1	NUM
ftr-405	1882	5	9	9	NUM
ftr-405	1882	6	9	9	NUM
ftr-405	1882	7	4	4	NUM
ftr-405	1882	8	)	)	PUNCT
ftr-405	1882	9	(	(	PUNCT
ftr-405	1882	10	c	c	NOUN
ftr-405	1882	11	u	u	NOUN
ftr-405	1882	12	r	r	NOUN
ftr-405	1882	13	re	re	ADP
ftr-405	1882	14	n	n	PROPN
ftr-405	1882	15	t	t	NOUN
ftr-405	1882	16	v	v	X
ftr-405	1882	17	e	e	NOUN
ftr-405	1882	18	r	r	NOUN
ftr-405	1882	19	s	s	PROPN
ftr-405	1882	20	io	io	NOUN
ftr-405	1882	21	n	n	ADP
ftr-405	1882	22	a	a	DET
ftr-405	1882	23	t	t	NOUN
ftr-405	1882	24	http://bundesrecht.juris.de/bundesrecht/erbstg_1974/index.html)applied	http://bundesrecht.juris.de/bundesrecht/erbstg_1974/index.html)applie	VERB
ftr-405	1882	25	to	to	ADP
ftr-405	1882	26	the	the	DET
ftr-405	1882	27	case	case	NOUN
ftr-405	1882	28	.	.	PUNCT
ftr-405	1883	1	495	495	NUM
ftr-405	1883	2	.	.	PUNCT
ftr-405	1883	3	basic	basic	ADJ
ftr-405	1883	4	law	law	NOUN
ftr-405	1883	5	art	art	NOUN
ftr-405	1883	6	.	.	PUNCT
ftr-405	1884	1	3(1	3(1	NUM
ftr-405	1884	2	)	)	PUNCT
ftr-405	1884	3	.	.	PUNCT
ftr-405	1885	1	compare	compare	PROPN
ftr-405	1885	2	,	,	PUNCT
ftr-405	1885	3	supra	supra	PROPN
ftr-405	1885	4	note	note	NOUN
ftr-405	1885	5	237	237	NUM
ftr-405	1885	6	and	and	CCONJ
ftr-405	1885	7	accompanying	accompany	VERB
ftr-405	1885	8	text	text	NOUN
ftr-405	1885	9	,	,	PUNCT
ftr-405	1885	10	discussion	discussion	NOUN
ftr-405	1885	11	of	of	ADP
ftr-405	1885	12	allegheny	allegheny	PROPN
ftr-405	1885	13	pittsburgh	pittsburgh	PROPN
ftr-405	1885	14	coal	coal	PROPN
ftr-405	1885	15	co.	co.	PROPN
ftr-405	1886	1	v.	v.	PROPN
ftr-405	1886	2	county	county	PROPN
ftr-405	1886	3	commission	commission	PROPN
ftr-405	1886	4	of	of	ADP
ftr-405	1886	5	webster	webster	PROPN
ftr-405	1886	6	county	county	PROPN
ftr-405	1886	7	,	,	PUNCT
ftr-405	1886	8	west	west	PROPN
ftr-405	1886	9	virginia	virginia	PROPN
ftr-405	1886	10	,	,	PUNCT
ftr-405	1886	11	488	488	NUM
ftr-405	1886	12	u.s	u.s	PROPN
ftr-405	1886	13	.	.	PROPN
ftr-405	1886	14	336	336	NUM
ftr-405	1886	15	.	.	PUNCT
ftr-405	1886	16	496	496	NUM
ftr-405	1886	17	.	.	PUNCT
ftr-405	1887	1	valuation	valuation	NOUN
ftr-405	1887	2	law	law	NOUN
ftr-405	1887	3	(	(	PUNCT
ftr-405	1887	4	bewertungsgesetz	bewertungsgesetz	PROPN
ftr-405	1887	5	)	)	PUNCT
ftr-405	1887	6	,	,	PUNCT
ftr-405	1887	7	version	version	NOUN
ftr-405	1887	8	of	of	ADP
ftr-405	1887	9	feb	feb	PROPN
ftr-405	1887	10	.	.	PROPN
ftr-405	1887	11	1	1	NUM
ftr-405	1887	12	,	,	PUNCT
ftr-405	1887	13	1991	1991	NUM
ftr-405	1887	14	(	(	PUNCT
ftr-405	1887	15	current	current	ADJ
ftr-405	1887	16	version	version	NOUN
ftr-405	1887	17	available	available	ADJ
ftr-405	1887	18	at	at	ADP
ftr-405	1887	19	http://bundesrecht.juris.de/bundesrecht/bewg/index.html	http://bundesrecht.juris.de/bundesrecht/bewg/index.html	NOUN
ftr-405	1887	20	)	)	PUNCT
ftr-405	1887	21	.	.	PUNCT
ftr-405	1888	1	cited	cite	VERB
ftr-405	1888	2	case	case	NOUN
ftr-405	1888	3	matches	match	VERB
ftr-405	1888	4	the	the	DET
ftr-405	1888	5	result	result	NOUN
ftr-405	1888	6	in	in	ADP
ftr-405	1888	7	the	the	DET
ftr-405	1888	8	united	united	PROPN
ftr-405	1888	9	states	states	PROPN
ftr-405	1888	10	.	.	PUNCT
ftr-405	1889	1	but	but	CCONJ
ftr-405	1889	2	the	the	DET
ftr-405	1889	3	strict	strict	ADJ
ftr-405	1889	4	limitation490	limitation490	PROPN
ftr-405	1889	5	that	that	SCONJ
ftr-405	1889	6	the	the	DET
ftr-405	1889	7	second	second	ADJ
ftr-405	1889	8	case	case	NOUN
ftr-405	1889	9	imposes	impose	VERB
ftr-405	1889	10	to	to	PART
ftr-405	1889	11	limit	limit	VERB
ftr-405	1889	12	retroactivity	retroactivity	NOUN
ftr-405	1889	13	to	to	ADP
ftr-405	1889	14	the	the	DET
ftr-405	1889	15	current	current	ADJ
ftr-405	1889	16	year	year	NOUN
ftr-405	1889	17	does	do	AUX
ftr-405	1889	18	not	not	PART
ftr-405	1889	19	apply	apply	VERB
ftr-405	1889	20	in	in	ADP
ftr-405	1889	21	the	the	DET
ftr-405	1889	22	united	united	PROPN
ftr-405	1889	23	states	states	PROPN
ftr-405	1889	24	when	when	SCONJ
ftr-405	1889	25	the	the	DET
ftr-405	1889	26	change	change	NOUN
ftr-405	1889	27	is	be	AUX
ftr-405	1889	28	a	a	DET
ftr-405	1889	29	rate	rate	NOUN
ftr-405	1889	30	or	or	CCONJ
ftr-405	1889	31	base	base	NOUN
ftr-405	1889	32	change	change	NOUN
ftr-405	1889	33	,	,	PUNCT
ftr-405	1889	34	rather	rather	ADV
ftr-405	1889	35	than	than	ADP
ftr-405	1889	36	the	the	DET
ftr-405	1889	37	imposition	imposition	NOUN
ftr-405	1889	38	of	of	ADP
ftr-405	1889	39	a	a	DET
ftr-405	1889	40	new	new	ADJ
ftr-405	1889	41	tax	tax	NOUN
ftr-405	1889	42	.	.	PUNCT
ftr-405	1890	1	the	the	DET
ftr-405	1890	2	german	german	ADJ
ftr-405	1890	3	cases	case	NOUN
ftr-405	1890	4	rely	rely	VERB
ftr-405	1890	5	on	on	ADP
ftr-405	1890	6	the	the	DET
ftr-405	1890	7	rule	rule	NOUN
ftr-405	1890	8	of	of	ADP
ftr-405	1890	9	law491	law491	PROPN
ftr-405	1890	10	principle	principle	NOUN
ftr-405	1890	11	emanating	emanate	VERB
ftr-405	1890	12	from	from	ADP
ftr-405	1890	13	the	the	DET
ftr-405	1890	14	constitutional	constitutional	ADJ
ftr-405	1890	15	definition	definition	NOUN
ftr-405	1890	16	of	of	ADP
ftr-405	1890	17	germany	germany	PROPN
ftr-405	1890	18	as	as	ADP
ftr-405	1890	19	“	"	PUNCT
ftr-405	1890	20	a	a	DET
ftr-405	1890	21	democratic	democratic	ADJ
ftr-405	1890	22	and	and	CCONJ
ftr-405	1890	23	social	social	ADJ
ftr-405	1890	24	federal	federal	ADJ
ftr-405	1890	25	state	state	NOUN
ftr-405	1890	26	.	.	PUNCT
ftr-405	1890	27	”	"	PUNCT
ftr-405	1891	1	the	the	DET
ftr-405	1891	2	principle	principle	NOUN
ftr-405	1891	3	requires	require	VERB
ftr-405	1891	4	that	that	SCONJ
ftr-405	1891	5	citizens492	citizens492	PROPN
ftr-405	1891	6	have	have	VERB
ftr-405	1891	7	the	the	DET
ftr-405	1891	8	opportunity	opportunity	NOUN
ftr-405	1891	9	to	to	PART
ftr-405	1891	10	know	know	VERB
ftr-405	1891	11	what	what	PRON
ftr-405	1891	12	the	the	DET
ftr-405	1891	13	law	law	NOUN
ftr-405	1891	14	is	be	AUX
ftr-405	1891	15	so	so	SCONJ
ftr-405	1891	16	that	that	SCONJ
ftr-405	1891	17	they	they	PRON
ftr-405	1891	18	may	may	AUX
ftr-405	1891	19	conform	conform	VERB
ftr-405	1891	20	their	their	PRON
ftr-405	1891	21	behavior	behavior	NOUN
ftr-405	1891	22	and	and	CCONJ
ftr-405	1891	23	modify	modify	VERB
ftr-405	1891	24	their	their	PRON
ftr-405	1891	25	transactions	transaction	NOUN
ftr-405	1891	26	to	to	PART
ftr-405	1891	27	use	use	VERB
ftr-405	1891	28	the	the	DET
ftr-405	1891	29	law	law	NOUN
ftr-405	1891	30	most	most	ADV
ftr-405	1891	31	effectively	effectively	ADV
ftr-405	1891	32	.	.	PUNCT
ftr-405	1892	1	e.	e.	PROPN
ftr-405	1892	2	value	value	PROPN
ftr-405	1892	3	dependent	dependent	ADJ
ftr-405	1892	4	taxes	taxis	NOUN
ftr-405	1892	5	and	and	CCONJ
ftr-405	1892	6	the	the	DET
ftr-405	1892	7	equality	equality	NOUN
ftr-405	1892	8	principle	principle	VERB
ftr-405	1892	9	the	the	DET
ftr-405	1892	10	constitutional	constitutional	ADJ
ftr-405	1892	11	court	court	NOUN
ftr-405	1892	12	held	hold	VERB
ftr-405	1892	13	both	both	CCONJ
ftr-405	1892	14	the	the	DET
ftr-405	1892	15	wealth	wealth	NOUN
ftr-405	1892	16	tax	tax	NOUN
ftr-405	1892	17	and	and	CCONJ
ftr-405	1892	18	the493	the493	NOUN
ftr-405	1892	19	inheritance	inheritance	NOUN
ftr-405	1892	20	tax	tax	NOUN
ftr-405	1892	21	to	to	PART
ftr-405	1892	22	be	be	AUX
ftr-405	1892	23	inconsistent	inconsistent	ADJ
ftr-405	1892	24	with	with	ADP
ftr-405	1892	25	the	the	DET
ftr-405	1892	26	equality	equality	NOUN
ftr-405	1892	27	principle	principle	NOUN
ftr-405	1892	28	.	.	PUNCT
ftr-405	1893	1	both	both	DET
ftr-405	1893	2	taxes49	taxes49	NOUN
ftr-405	1893	3	4	4	NUM
ftr-405	1893	4	495	495	NUM
ftr-405	1893	5	used	use	VERB
ftr-405	1893	6	the	the	DET
ftr-405	1893	7	valuation	valuation	NOUN
ftr-405	1893	8	standards	standard	NOUN
ftr-405	1893	9	and	and	CCONJ
ftr-405	1893	10	methods	method	NOUN
ftr-405	1893	11	that	that	PRON
ftr-405	1893	12	the	the	DET
ftr-405	1893	13	valuation	valuation	NOUN
ftr-405	1893	14	law	law	NOUN
ftr-405	1893	15	provided.496	provided.496	NOUN
ftr-405	1893	16	other	other	ADJ
ftr-405	1893	17	than	than	ADP
ftr-405	1893	18	rental	rental	ADJ
ftr-405	1893	19	real	real	ADJ
ftr-405	1893	20	property	property	NOUN
ftr-405	1893	21	and	and	CCONJ
ftr-405	1893	22	real	real	ADJ
ftr-405	1893	23	property	property	NOUN
ftr-405	1893	24	used	use	VERB
ftr-405	1893	25	as	as	ADP
ftr-405	1893	26	part	part	NOUN
ftr-405	1893	27	of	of	ADP
ftr-405	1893	28	a	a	DET
ftr-405	1893	29	business	business	NOUN
ftr-405	1893	30	for	for	ADP
ftr-405	1893	31	which	which	PRON
ftr-405	1893	32	capitalization	capitalization	NOUN
ftr-405	1893	33	of	of	ADP
ftr-405	1893	34	earnings	earning	NOUN
ftr-405	1893	35	provided	provide	VERB
ftr-405	1893	36	the	the	DET
ftr-405	1893	37	value	value	NOUN
ftr-405	1893	38	,	,	PUNCT
ftr-405	1893	39	fixed	fix	VERB
ftr-405	1893	40	values	value	NOUN
ftr-405	1893	41	applied	apply	VERB
ftr-405	1893	42	to	to	ADP
ftr-405	1893	43	real	real	ADJ
ftr-405	1893	44	property	property	NOUN
ftr-405	1893	45	under	under	ADP
ftr-405	1893	46	the	the	DET
ftr-405	1893	47	valuation	valuation	NOUN
ftr-405	1893	48	law	law	NOUN
ftr-405	1893	49	.	.	PUNCT
ftr-405	1894	1	the	the	DET
ftr-405	1894	2	fixed	fixed	ADJ
ftr-405	1894	3	values	value	NOUN
ftr-405	1894	4	were	be	AUX
ftr-405	1894	5	1964	1964	NUM
ftr-405	1894	6	assessment	assessment	NOUN
ftr-405	1894	7	values	value	NOUN
ftr-405	1894	8	multiplied	multiply	VERB
ftr-405	1894	9	by	by	ADP
ftr-405	1894	10	1.4	1.4	NUM
ftr-405	1894	11	.	.	PUNCT
ftr-405	1895	1	since	since	SCONJ
ftr-405	1895	2	securities	security	NOUN
ftr-405	1895	3	were	be	AUX
ftr-405	1895	4	valued	value	VERB
ftr-405	1895	5	at	at	ADP
ftr-405	1895	6	market	market	NOUN
ftr-405	1895	7	and	and	CCONJ
ftr-405	1895	8	productive	productive	ADJ
ftr-405	1895	9	property	property	NOUN
ftr-405	1895	10	at	at	ADP
ftr-405	1895	11	capitalization	capitalization	NOUN
ftr-405	1895	12	of	of	ADP
ftr-405	1895	13	earnings	earning	NOUN
ftr-405	1895	14	or	or	CCONJ
ftr-405	1895	15	,	,	PUNCT
ftr-405	1895	16	in	in	ADP
ftr-405	1895	17	the	the	DET
ftr-405	1895	18	case	case	NOUN
ftr-405	1895	19	of	of	ADP
ftr-405	1895	20	property	property	NOUN
ftr-405	1895	21	not	not	PART
ftr-405	1895	22	in	in	ADP
ftr-405	1895	23	production	production	NOUN
ftr-405	1895	24	,	,	PUNCT
ftr-405	1895	25	but	but	CCONJ
ftr-405	1895	26	productive	productive	ADJ
ftr-405	1895	27	,	,	PUNCT
ftr-405	1895	28	capitalization	capitalization	NOUN
ftr-405	1895	29	of	of	ADP
ftr-405	1895	30	estimated	estimate	VERB
ftr-405	1895	31	earnings	earning	NOUN
ftr-405	1895	32	as	as	ADP
ftr-405	1895	33	productive	productive	ADJ
ftr-405	1895	34	,	,	PUNCT
ftr-405	1895	35	the	the	DET
ftr-405	1895	36	values	value	NOUN
ftr-405	1895	37	of	of	ADP
ftr-405	1895	38	those	those	DET
ftr-405	1895	39	properties	property	NOUN
ftr-405	1895	40	were	be	AUX
ftr-405	1895	41	reasonably	reasonably	ADV
ftr-405	1895	42	up	up	ADP
ftr-405	1895	43	to	to	ADP
ftr-405	1895	44	date	date	NOUN
ftr-405	1895	45	.	.	PUNCT
ftr-405	1896	1	real	real	ADJ
ftr-405	1896	2	property	property	NOUN
ftr-405	1896	3	,	,	PUNCT
ftr-405	1896	4	on	on	ADP
ftr-405	1896	5	the	the	DET
ftr-405	1896	6	other	other	ADJ
ftr-405	1896	7	hand	hand	NOUN
ftr-405	1896	8	,	,	PUNCT
ftr-405	1896	9	tended	tend	VERB
ftr-405	1896	10	to	to	PART
ftr-405	1896	11	be	be	AUX
ftr-405	1896	12	undervalued	undervalue	VERB
ftr-405	1896	13	substantially	substantially	ADV
ftr-405	1896	14	,	,	PUNCT
ftr-405	1896	15	as	as	SCONJ
ftr-405	1896	16	the	the	DET
ftr-405	1896	17	overall	overall	ADJ
ftr-405	1896	18	real	real	ADJ
ftr-405	1896	19	estate	estate	NOUN
ftr-405	1896	20	market	market	NOUN
ftr-405	1896	21	had	have	AUX
ftr-405	1896	22	advanced	advance	VERB
ftr-405	1896	23	considerably	considerably	ADV
ftr-405	1896	24	since	since	SCONJ
ftr-405	1896	25	1964	1964	NUM
ftr-405	1896	26	.	.	PUNCT
ftr-405	1897	1	applying	apply	VERB
ftr-405	1897	2	the	the	DET
ftr-405	1897	3	same	same	ADJ
ftr-405	1897	4	rate	rate	NOUN
ftr-405	1897	5	of	of	ADP
ftr-405	1897	6	tax	tax	NOUN
ftr-405	1897	7	to	to	ADP
ftr-405	1897	8	real	real	ADJ
ftr-405	1897	9	estate	estate	NOUN
ftr-405	1897	10	as	as	ADP
ftr-405	1897	11	to	to	ADP
ftr-405	1897	12	other	other	ADJ
ftr-405	1897	13	property	property	NOUN
ftr-405	1897	14	meant	mean	VERB
ftr-405	1897	15	that	that	SCONJ
ftr-405	1897	16	taxpayers	taxpayer	NOUN
ftr-405	1897	17	whose	whose	DET
ftr-405	1897	18	wealth	wealth	NOUN
ftr-405	1897	19	or	or	CCONJ
ftr-405	1897	20	inheritance	inheritance	NOUN
ftr-405	1897	21	concentrated	concentrate	VERB
ftr-405	1897	22	itself	itself	PRON
ftr-405	1897	23	in	in	ADP
ftr-405	1897	24	real	real	ADJ
ftr-405	1897	25	estate	estate	NOUN
ftr-405	1897	26	paid	pay	VERB
ftr-405	1897	27	disproportionately	disproportionately	ADV
ftr-405	1897	28	lower	low	ADJ
ftr-405	1897	29	taxes	taxis	NOUN
ftr-405	1897	30	than	than	ADP
ftr-405	1897	31	taxpayers	taxpayer	NOUN
ftr-405	1897	32	who	who	PRON
ftr-405	1897	33	owned	own	VERB
ftr-405	1897	34	or	or	CCONJ
ftr-405	1897	35	2006	2006	NUM
ftr-405	1897	36	]	]	PUNCT
ftr-405	1897	37	florida	florida	PROPN
ftr-405	1897	38	tax	tax	PROPN
ftr-405	1897	39	review	review	NOUN
ftr-405	1897	40	328	328	NUM
ftr-405	1897	41	497	497	NUM
ftr-405	1897	42	.	.	PUNCT
ftr-405	1898	1	bverge	bverge	VERB
ftr-405	1898	2	93	93	NUM
ftr-405	1898	3	at	at	ADP
ftr-405	1898	4	144	144	NUM
ftr-405	1898	5	and	and	CCONJ
ftr-405	1898	6	at	at	ADP
ftr-405	1898	7	176	176	NUM
ftr-405	1898	8	.	.	PUNCT
ftr-405	1899	1	the	the	DET
ftr-405	1899	2	wealth	wealth	NOUN
ftr-405	1899	3	tax	tax	NOUN
ftr-405	1899	4	has	have	AUX
ftr-405	1899	5	not	not	PART
ftr-405	1899	6	been	be	AUX
ftr-405	1899	7	in	in	ADP
ftr-405	1899	8	effect	effect	NOUN
ftr-405	1899	9	since	since	SCONJ
ftr-405	1899	10	jan	jan	PROPN
ftr-405	1899	11	.	.	PROPN
ftr-405	1899	12	1	1	NUM
ftr-405	1899	13	,	,	PUNCT
ftr-405	1899	14	1997	1997	NUM
ftr-405	1899	15	.	.	PUNCT
ftr-405	1900	1	the	the	DET
ftr-405	1900	2	inheritance	inheritance	NOUN
ftr-405	1900	3	tax	tax	NOUN
ftr-405	1900	4	continues	continue	VERB
ftr-405	1900	5	to	to	PART
ftr-405	1900	6	apply	apply	VERB
ftr-405	1900	7	and	and	CCONJ
ftr-405	1900	8	the	the	DET
ftr-405	1900	9	parliament	parliament	NOUN
ftr-405	1900	10	amended	amend	VERB
ftr-405	1900	11	the	the	DET
ftr-405	1900	12	valuation	valuation	NOUN
ftr-405	1900	13	law	law	NOUN
ftr-405	1900	14	to	to	PART
ftr-405	1900	15	use	use	VERB
ftr-405	1900	16	more	more	ADV
ftr-405	1900	17	realistic	realistic	ADJ
ftr-405	1900	18	multipliers	multiplier	NOUN
ftr-405	1900	19	for	for	ADP
ftr-405	1900	20	real	real	ADJ
ftr-405	1900	21	property	property	NOUN
ftr-405	1900	22	in	in	ADP
ftr-405	1900	23	order	order	NOUN
ftr-405	1900	24	to	to	PART
ftr-405	1900	25	approximate	approximate	VERB
ftr-405	1900	26	current	current	ADJ
ftr-405	1900	27	fair	fair	ADJ
ftr-405	1900	28	market	market	NOUN
ftr-405	1900	29	values	value	NOUN
ftr-405	1900	30	.	.	PUNCT
ftr-405	1901	1	valuation	valuation	NOUN
ftr-405	1901	2	law	law	NOUN
ftr-405	1901	3	supp	supp	PROPN
ftr-405	1901	4	.	.	PUNCT
ftr-405	1902	1	(	(	PUNCT
ftr-405	1902	2	bewg	bewg	PROPN
ftr-405	1902	3	anlagen	anlagen	PROPN
ftr-405	1902	4	)	)	PUNCT
ftr-405	1902	5	6	6	NUM
ftr-405	1902	6	-	-	SYM
ftr-405	1902	7	8	8	NUM
ftr-405	1902	8	in	in	ADP
ftr-405	1902	9	the	the	DET
ftr-405	1902	10	version	version	NOUN
ftr-405	1902	11	last	last	ADV
ftr-405	1902	12	amended	amend	VERB
ftr-405	1902	13	dec	dec	PROPN
ftr-405	1902	14	.	.	PROPN
ftr-405	1902	15	20	20	NUM
ftr-405	1902	16	,	,	PUNCT
ftr-405	1902	17	2001	2001	NUM
ftr-405	1902	18	.	.	PUNCT
ftr-405	1903	1	498	498	NUM
ftr-405	1903	2	.	.	PUNCT
ftr-405	1904	1	i	i	PRON
ftr-405	1904	2	d.	d.	PROPN
ftr-405	1904	3	at	at	ADP
ftr-405	1904	4	138	138	NUM
ftr-405	1904	5	,	,	PUNCT
ftr-405	1904	6	supra	supra	PROPN
ftr-405	1904	7	note	note	NOUN
ftr-405	1904	8	113	113	NUM
ftr-405	1904	9	and	and	CCONJ
ftr-405	1904	10	accompanying	accompany	VERB
ftr-405	1904	11	text	text	NOUN
ftr-405	1904	12	.	.	PUNCT
ftr-405	1905	1	499	499	NUM
ftr-405	1905	2	.	.	PUNCT
ftr-405	1906	1	i	i	PRON
ftr-405	1906	2	d.	d.	PROPN
ftr-405	1906	3	at	at	ADP
ftr-405	1906	4	137	137	NUM
ftr-405	1906	5	.	.	PUNCT
ftr-405	1907	1	500	500	NUM
ftr-405	1907	2	.	.	PUNCT
ftr-405	1908	1	i	i	PRON
ftr-405	1908	2	d.	d.	PROPN
ftr-405	1908	3	at	at	ADP
ftr-405	1908	4	176	176	NUM
ftr-405	1908	5	.	.	PUNCT
ftr-405	1909	1	501	501	NUM
ftr-405	1909	2	.	.	PUNCT
ftr-405	1909	3	bverge	bverge	NOUN
ftr-405	1909	4	43	43	NUM
ftr-405	1909	5	,	,	PUNCT
ftr-405	1909	6	58	58	NUM
ftr-405	1909	7	(	(	PUNCT
ftr-405	1909	8	oct	oct	PROPN
ftr-405	1909	9	.	.	PROPN
ftr-405	1909	10	26	26	NUM
ftr-405	1909	11	,	,	PUNCT
ftr-405	1909	12	1976	1976	NUM
ftr-405	1909	13	,	,	PUNCT
ftr-405	1909	14	1st	1st	PROPN
ftr-405	1909	15	senat	senat	PROPN
ftr-405	1909	16	)	)	PUNCT
ftr-405	1909	17	.	.	PUNCT
ftr-405	1910	1	502	502	NUM
ftr-405	1910	2	.	.	PUNCT
ftr-405	1910	3	bverge	bverge	VERB
ftr-405	1910	4	101	101	NUM
ftr-405	1910	5	,	,	PUNCT
ftr-405	1910	6	151	151	NUM
ftr-405	1910	7	(	(	PUNCT
ftr-405	1910	8	nov	nov	PROPN
ftr-405	1910	9	.	.	PROPN
ftr-405	1910	10	10	10	NUM
ftr-405	1910	11	,	,	PUNCT
ftr-405	1910	12	1999	1999	NUM
ftr-405	1910	13	,	,	PUNCT
ftr-405	1910	14	2nd	2nd	PROPN
ftr-405	1910	15	senat	senat	PROPN
ftr-405	1910	16	)	)	PUNCT
ftr-405	1910	17	.	.	PUNCT
ftr-405	1911	1	received	receive	VERB
ftr-405	1911	2	other	other	ADJ
ftr-405	1911	3	property	property	NOUN
ftr-405	1911	4	.	.	PUNCT
ftr-405	1912	1	that	that	DET
ftr-405	1912	2	disparity	disparity	NOUN
ftr-405	1912	3	violated	violate	VERB
ftr-405	1912	4	the	the	DET
ftr-405	1912	5	equality	equality	NOUN
ftr-405	1912	6	principle	principle	NOUN
ftr-405	1912	7	and	and	CCONJ
ftr-405	1912	8	rendered	render	VERB
ftr-405	1912	9	both	both	DET
ftr-405	1912	10	statutes	statute	NOUN
ftr-405	1912	11	unconstitutional	unconstitutional	ADJ
ftr-405	1912	12	.	.	PUNCT
ftr-405	1913	1	497	497	NUM
ftr-405	1913	2	with	with	ADP
ftr-405	1913	3	respect	respect	NOUN
ftr-405	1913	4	to	to	ADP
ftr-405	1913	5	the	the	DET
ftr-405	1913	6	wealth	wealth	NOUN
ftr-405	1913	7	tax	tax	NOUN
ftr-405	1913	8	,	,	PUNCT
ftr-405	1913	9	the	the	DET
ftr-405	1913	10	constitutional	constitutional	ADJ
ftr-405	1913	11	court	court	NOUN
ftr-405	1913	12	expressed	express	VERB
ftr-405	1913	13	concern	concern	NOUN
ftr-405	1913	14	about	about	ADP
ftr-405	1913	15	the	the	DET
ftr-405	1913	16	level	level	NOUN
ftr-405	1913	17	of	of	ADP
ftr-405	1913	18	all	all	DET
ftr-405	1913	19	taxes	taxis	NOUN
ftr-405	1913	20	on	on	ADP
ftr-405	1913	21	production	production	NOUN
ftr-405	1913	22	and	and	CCONJ
ftr-405	1913	23	stated	state	VERB
ftr-405	1913	24	that	that	SCONJ
ftr-405	1913	25	the	the	DET
ftr-405	1913	26	principle	principle	NOUN
ftr-405	1913	27	of	of	ADP
ftr-405	1913	28	halves	half	NOUN
ftr-405	1913	29	prevented	prevent	VERB
ftr-405	1913	30	taxes	taxis	NOUN
ftr-405	1913	31	from	from	ADP
ftr-405	1913	32	confiscating	confiscate	VERB
ftr-405	1913	33	the	the	DET
ftr-405	1913	34	property	property	NOUN
ftr-405	1913	35	itself	itself	PRON
ftr-405	1913	36	,	,	PUNCT
ftr-405	1913	37	half	half	NOUN
ftr-405	1913	38	of	of	ADP
ftr-405	1913	39	the	the	DET
ftr-405	1913	40	production	production	NOUN
ftr-405	1913	41	for	for	ADP
ftr-405	1913	42	private	private	ADJ
ftr-405	1913	43	use	use	NOUN
ftr-405	1913	44	and	and	CCONJ
ftr-405	1913	45	half	half	NOUN
ftr-405	1913	46	to	to	ADP
ftr-405	1913	47	public	public	ADJ
ftr-405	1913	48	use	use	NOUN
ftr-405	1913	49	.	.	PUNCT
ftr-405	1914	1	further	far	ADV
ftr-405	1914	2	,	,	PUNCT
ftr-405	1914	3	in	in	ADP
ftr-405	1914	4	order	order	NOUN
ftr-405	1914	5	to498	to498	PROPN
ftr-405	1914	6	equalize	equalize	VERB
ftr-405	1914	7	the	the	DET
ftr-405	1914	8	burden	burden	NOUN
ftr-405	1914	9	between	between	ADP
ftr-405	1914	10	productive	productive	ADJ
ftr-405	1914	11	and	and	CCONJ
ftr-405	1914	12	unproductive	unproductive	ADJ
ftr-405	1914	13	property	property	NOUN
ftr-405	1914	14	,	,	PUNCT
ftr-405	1914	15	the	the	DET
ftr-405	1914	16	court	court	NOUN
ftr-405	1914	17	stated	state	VERB
ftr-405	1914	18	that	that	SCONJ
ftr-405	1914	19	all	all	DET
ftr-405	1914	20	values	value	NOUN
ftr-405	1914	21	for	for	ADP
ftr-405	1914	22	productive	productive	ADJ
ftr-405	1914	23	property	property	NOUN
ftr-405	1914	24	must	must	AUX
ftr-405	1914	25	use	use	VERB
ftr-405	1914	26	an	an	DET
ftr-405	1914	27	estimated	estimate	VERB
ftr-405	1914	28	,	,	PUNCT
ftr-405	1914	29	rather	rather	ADV
ftr-405	1914	30	than	than	ADP
ftr-405	1914	31	an	an	DET
ftr-405	1914	32	actual	actual	ADJ
ftr-405	1914	33	production	production	NOUN
ftr-405	1914	34	,	,	PUNCT
ftr-405	1914	35	for	for	ADP
ftr-405	1914	36	capitalization	capitalization	NOUN
ftr-405	1914	37	in	in	ADP
ftr-405	1914	38	order	order	NOUN
ftr-405	1914	39	to	to	PART
ftr-405	1914	40	provide	provide	VERB
ftr-405	1914	41	a	a	DET
ftr-405	1914	42	level	level	NOUN
ftr-405	1914	43	field	field	NOUN
ftr-405	1914	44	of	of	ADP
ftr-405	1914	45	valuation	valuation	NOUN
ftr-405	1914	46	.	.	PUNCT
ftr-405	1915	1	the	the	DET
ftr-405	1915	2	court	court	NOUN
ftr-405	1915	3	did	do	AUX
ftr-405	1915	4	not	not	PART
ftr-405	1915	5	express	express	VERB
ftr-405	1915	6	the	the	DET
ftr-405	1915	7	same	same	ADJ
ftr-405	1915	8	confiscation	confiscation	NOUN
ftr-405	1915	9	concern49	concern49	ADJ
ftr-405	1915	10	9	9	NUM
ftr-405	1915	11	about	about	ADP
ftr-405	1915	12	the	the	DET
ftr-405	1915	13	inheritance	inheritance	NOUN
ftr-405	1915	14	tax	tax	NOUN
ftr-405	1915	15	,	,	PUNCT
ftr-405	1915	16	although	although	SCONJ
ftr-405	1915	17	it	it	PRON
ftr-405	1915	18	did	do	AUX
ftr-405	1915	19	observe	observe	VERB
ftr-405	1915	20	that	that	SCONJ
ftr-405	1915	21	the	the	DET
ftr-405	1915	22	inheritance	inheritance	NOUN
ftr-405	1915	23	tax	tax	NOUN
ftr-405	1915	24	should	should	AUX
ftr-405	1915	25	not	not	PART
ftr-405	1915	26	be	be	AUX
ftr-405	1915	27	so	so	ADV
ftr-405	1915	28	high	high	ADJ
ftr-405	1915	29	as	as	SCONJ
ftr-405	1915	30	to	to	PART
ftr-405	1915	31	jeopardize	jeopardize	VERB
ftr-405	1915	32	continuation	continuation	NOUN
ftr-405	1915	33	of	of	ADP
ftr-405	1915	34	a	a	DET
ftr-405	1915	35	going	go	VERB
ftr-405	1915	36	concern	concern	NOUN
ftr-405	1915	37	by	by	ADP
ftr-405	1915	38	diminishing	diminish	VERB
ftr-405	1915	39	its	its	PRON
ftr-405	1915	40	resources	resource	NOUN
ftr-405	1915	41	.	.	PUNCT
ftr-405	1916	1	500	500	NUM
ftr-405	1916	2	f.	f.	NOUN
ftr-405	1916	3	turnover	turnover	NOUN
ftr-405	1916	4	tax	tax	NOUN
ftr-405	1916	5	and	and	CCONJ
ftr-405	1916	6	the	the	DET
ftr-405	1916	7	equality	equality	NOUN
ftr-405	1916	8	principle	principle	VERB
ftr-405	1916	9	the	the	DET
ftr-405	1916	10	constitutional	constitutional	ADJ
ftr-405	1916	11	court	court	NOUN
ftr-405	1916	12	held	hold	VERB
ftr-405	1916	13	that	that	SCONJ
ftr-405	1916	14	the	the	DET
ftr-405	1916	15	equality	equality	NOUN
ftr-405	1916	16	principle	principle	NOUN
ftr-405	1916	17	was	be	AUX
ftr-405	1916	18	violated	violate	VERB
ftr-405	1916	19	when	when	SCONJ
ftr-405	1916	20	medical	medical	ADJ
ftr-405	1916	21	unions	union	NOUN
ftr-405	1916	22	that	that	PRON
ftr-405	1916	23	provided	provide	VERB
ftr-405	1916	24	laboratory	laboratory	NOUN
ftr-405	1916	25	services	service	NOUN
ftr-405	1916	26	to	to	ADP
ftr-405	1916	27	practitioners	practitioner	NOUN
ftr-405	1916	28	were	be	AUX
ftr-405	1916	29	exempt	exempt	ADJ
ftr-405	1916	30	from	from	ADP
ftr-405	1916	31	the	the	DET
ftr-405	1916	32	turnover	turnover	NOUN
ftr-405	1916	33	tax	tax	NOUN
ftr-405	1916	34	,	,	PUNCT
ftr-405	1916	35	but	but	CCONJ
ftr-405	1916	36	independent	independent	ADJ
ftr-405	1916	37	laboratories	laboratory	NOUN
ftr-405	1916	38	were	be	AUX
ftr-405	1916	39	not	not	PART
ftr-405	1916	40	.	.	PUNCT
ftr-405	1917	1	the501	the501	VERB
ftr-405	1917	2	court	court	NOUN
ftr-405	1917	3	was	be	AUX
ftr-405	1917	4	concerned	concern	VERB
ftr-405	1917	5	that	that	SCONJ
ftr-405	1917	6	the	the	DET
ftr-405	1917	7	turnover	turnover	NOUN
ftr-405	1917	8	tax	tax	NOUN
ftr-405	1917	9	exemption	exemption	NOUN
ftr-405	1917	10	provided	provide	VERB
ftr-405	1917	11	a	a	DET
ftr-405	1917	12	tax	tax	NOUN
ftr-405	1917	13	advantage	advantage	NOUN
ftr-405	1917	14	that	that	PRON
ftr-405	1917	15	interfered	interfere	VERB
ftr-405	1917	16	with	with	ADP
ftr-405	1917	17	free	free	ADJ
ftr-405	1917	18	competition	competition	NOUN
ftr-405	1917	19	.	.	PUNCT
ftr-405	1918	1	similarly	similarly	ADV
ftr-405	1918	2	,	,	PUNCT
ftr-405	1918	3	the	the	DET
ftr-405	1918	4	constitutional	constitutional	ADJ
ftr-405	1918	5	court	court	NOUN
ftr-405	1918	6	held	hold	VERB
ftr-405	1918	7	that	that	SCONJ
ftr-405	1918	8	the	the	DET
ftr-405	1918	9	equality	equality	NOUN
ftr-405	1918	10	principle	principle	NOUN
ftr-405	1918	11	prohibits	prohibit	VERB
ftr-405	1918	12	imposition	imposition	NOUN
ftr-405	1918	13	of	of	ADP
ftr-405	1918	14	a	a	DET
ftr-405	1918	15	higher	high	ADJ
ftr-405	1918	16	turnover	turnover	NOUN
ftr-405	1918	17	tax	tax	NOUN
ftr-405	1918	18	rate	rate	NOUN
ftr-405	1918	19	for	for	ADP
ftr-405	1918	20	medical	medical	ADJ
ftr-405	1918	21	practitioners	practitioner	NOUN
ftr-405	1918	22	operating	operate	VERB
ftr-405	1918	23	through	through	ADP
ftr-405	1918	24	entities	entity	NOUN
ftr-405	1918	25	rather	rather	ADV
ftr-405	1918	26	than	than	ADP
ftr-405	1918	27	as	as	ADP
ftr-405	1918	28	sole	sole	ADJ
ftr-405	1918	29	practitioners	practitioner	NOUN
ftr-405	1918	30	.	.	PUNCT
ftr-405	1919	1	these	these	DET
ftr-405	1919	2	cases	case	NOUN
ftr-405	1919	3	were	be	AUX
ftr-405	1919	4	concerned	concern	VERB
ftr-405	1919	5	with	with	ADP
ftr-405	1919	6	competition502	competition502	PROPN
ftr-405	1919	7	between	between	ADP
ftr-405	1919	8	or	or	CCONJ
ftr-405	1919	9	among	among	ADP
ftr-405	1919	10	individuals	individual	NOUN
ftr-405	1919	11	and	and	CCONJ
ftr-405	1919	12	entities	entity	NOUN
ftr-405	1919	13	operating	operate	VERB
ftr-405	1919	14	in	in	ADP
ftr-405	1919	15	the	the	DET
ftr-405	1919	16	same	same	ADJ
ftr-405	1919	17	economic	economic	ADJ
ftr-405	1919	18	activity	activity	NOUN
ftr-405	1919	19	,	,	PUNCT
ftr-405	1919	20	rather	rather	ADV
ftr-405	1919	21	than	than	ADP
ftr-405	1919	22	the	the	DET
ftr-405	1919	23	impact	impact	NOUN
ftr-405	1919	24	of	of	ADP
ftr-405	1919	25	the	the	DET
ftr-405	1919	26	tax	tax	NOUN
ftr-405	1919	27	upon	upon	SCONJ
ftr-405	1919	28	the	the	DET
ftr-405	1919	29	consumer	consumer	NOUN
ftr-405	1919	30	who	who	PRON
ftr-405	1919	31	bears	bear	VERB
ftr-405	1919	32	the	the	DET
ftr-405	1919	33	burden	burden	NOUN
ftr-405	1919	34	of	of	ADP
ftr-405	1919	35	the	the	DET
ftr-405	1919	36	tax	tax	NOUN
ftr-405	1919	37	.	.	PUNCT
ftr-405	1920	1	in	in	ADP
ftr-405	1920	2	other	other	ADJ
ftr-405	1920	3	cases	case	NOUN
ftr-405	1920	4	,	,	PUNCT
ftr-405	1920	5	the	the	DET
ftr-405	1920	6	constitutional	constitutional	ADJ
ftr-405	1920	7	court	court	NOUN
ftr-405	1920	8	has	have	AUX
ftr-405	1920	9	proven	prove	VERB
ftr-405	1920	10	far	far	ADV
ftr-405	1920	11	less	less	ADV
ftr-405	1920	12	receptive	receptive	ADJ
ftr-405	1920	13	to	to	ADP
ftr-405	1920	14	claims	claim	NOUN
ftr-405	1920	15	of	of	ADP
ftr-405	1920	16	unequal	unequal	ADJ
ftr-405	1920	17	treatment	treatment	NOUN
ftr-405	1920	18	of	of	ADP
ftr-405	1920	19	taxpayers	taxpayer	NOUN
ftr-405	1920	20	under	under	ADP
ftr-405	1920	21	the	the	DET
ftr-405	1920	22	turnover	turnover	NOUN
ftr-405	1920	23	tax	tax	NOUN
ftr-405	1920	24	than	than	ADP
ftr-405	1920	25	under	under	ADP
ftr-405	1920	26	other	other	ADJ
ftr-405	1920	27	taxes	taxis	NOUN
ftr-405	1920	28	.	.	PUNCT
ftr-405	1921	1	the	the	DET
ftr-405	1921	2	court	court	NOUN
ftr-405	1921	3	held	hold	VERB
ftr-405	1921	4	that	that	SCONJ
ftr-405	1921	5	a	a	DET
ftr-405	1921	6	significantly	significantly	ADV
ftr-405	1921	7	lower	low	ADJ
ftr-405	1921	8	turnover	turnover	NOUN
ftr-405	1921	9	tax	tax	NOUN
ftr-405	1921	10	rate	rate	NOUN
ftr-405	1921	11	for	for	ADP
ftr-405	1921	12	small	small	ADJ
ftr-405	1921	13	businesses	business	NOUN
ftr-405	1921	14	with	with	ADP
ftr-405	1921	15	gross	gross	ADJ
ftr-405	1921	16	receipts	receipt	NOUN
ftr-405	1921	17	under	under	ADP
ftr-405	1921	18	60,000	60,000	NUM
ftr-405	1921	19	german	german	ADJ
ftr-405	1921	20	marks	mark	NOUN
ftr-405	1921	21	than	than	ADP
ftr-405	1921	22	for	for	ADP
ftr-405	1921	23	other	other	ADJ
ftr-405	1921	24	enterprises	enterprise	NOUN
ftr-405	1921	25	was	be	AUX
ftr-405	1921	26	a	a	DET
ftr-405	1921	27	reasonable	reasonable	ADJ
ftr-405	1921	28	exercise	exercise	NOUN
ftr-405	1921	29	of	of	ADP
ftr-405	1921	30	legislative	legislative	ADJ
ftr-405	1921	31	discretion	discretion	NOUN
ftr-405	1921	32	and	and	CCONJ
ftr-405	1921	33	did	do	AUX
ftr-405	1921	34	not	not	PART
ftr-405	1921	35	violate	violate	VERB
ftr-405	1921	36	the	the	DET
ftr-405	1921	37	equality	equality	NOUN
ftr-405	1921	38	principle	principle	NOUN
ftr-405	1921	39	.	.	PUNCT
ftr-405	1922	1	with	with	ADP
ftr-405	1922	2	the	the	DET
ftr-405	1922	3	significant	significant	ADJ
ftr-405	1922	4	general	general	ADJ
ftr-405	1922	5	rate	rate	NOUN
ftr-405	1922	6	increase	increase	NOUN
ftr-405	1922	7	,	,	PUNCT
ftr-405	1922	8	329	329	NUM
ftr-405	1922	9	horizontal	horizontal	ADJ
ftr-405	1922	10	and	and	CCONJ
ftr-405	1922	11	vertical	vertical	ADJ
ftr-405	1922	12	equity	equity	NOUN
ftr-405	1922	13	in	in	ADP
ftr-405	1922	14	taxation	taxation	NOUN
ftr-405	1923	1	[	[	X
ftr-405	1923	2	vol.7:5	vol.7:5	PROPN
ftr-405	1923	3	503	503	NUM
ftr-405	1923	4	.	.	PUNCT
ftr-405	1924	1	bverge	bverge	NOUN
ftr-405	1924	2	37	37	NUM
ftr-405	1924	3	,	,	PUNCT
ftr-405	1924	4	38	38	NUM
ftr-405	1924	5	(	(	PUNCT
ftr-405	1924	6	mar	mar	PROPN
ftr-405	1924	7	.	.	PROPN
ftr-405	1924	8	19	19	NUM
ftr-405	1924	9	,	,	PUNCT
ftr-405	1924	10	1974	1974	NUM
ftr-405	1924	11	,	,	PUNCT
ftr-405	1924	12	1st	1st	PROPN
ftr-405	1924	13	senat	senat	PROPN
ftr-405	1924	14	)	)	PUNCT
ftr-405	1924	15	.	.	PUNCT
ftr-405	1925	1	504	504	NUM
ftr-405	1925	2	.	.	PUNCT
ftr-405	1925	3	bverge	bverge	NOUN
ftr-405	1925	4	31	31	NUM
ftr-405	1925	5	,	,	PUNCT
ftr-405	1925	6	145	145	NUM
ftr-405	1925	7	,	,	PUNCT
ftr-405	1925	8	179	179	NUM
ftr-405	1925	9	(	(	PUNCT
ftr-405	1925	10	jun	jun	PROPN
ftr-405	1925	11	.	.	PROPN
ftr-405	1925	12	9	9	NUM
ftr-405	1925	13	,	,	PUNCT
ftr-405	1925	14	1971	1971	NUM
ftr-405	1925	15	,	,	PUNCT
ftr-405	1925	16	2d	2d	NUM
ftr-405	1925	17	senat	senat	PROPN
ftr-405	1925	18	)	)	PUNCT
ftr-405	1925	19	.	.	PUNCT
ftr-405	1926	1	505	505	NUM
ftr-405	1926	2	.	.	X
ftr-405	1926	3	bverge	bverge	NOUN
ftr-405	1926	4	36	36	NUM
ftr-405	1926	5	,	,	PUNCT
ftr-405	1926	6	321	321	NUM
ftr-405	1926	7	(	(	PUNCT
ftr-405	1926	8	mar	mar	PROPN
ftr-405	1926	9	.	.	PROPN
ftr-405	1926	10	5	5	NUM
ftr-405	1926	11	,	,	PUNCT
ftr-405	1926	12	1974	1974	NUM
ftr-405	1926	13	,	,	PUNCT
ftr-405	1926	14	1st	1st	PROPN
ftr-405	1926	15	senat	senat	PROPN
ftr-405	1926	16	)	)	PUNCT
ftr-405	1926	17	.	.	PUNCT
ftr-405	1927	1	506	506	NUM
ftr-405	1927	2	.	.	PUNCT
ftr-405	1928	1	i	i	PRON
ftr-405	1928	2	d.	d.	PROPN
ftr-405	1928	3	at	at	ADP
ftr-405	1928	4	340	340	NUM
ftr-405	1928	5	-	-	SYM
ftr-405	1928	6	1	1	NUM
ftr-405	1928	7	.	.	PUNCT
ftr-405	1929	1	the	the	DET
ftr-405	1929	2	legislature	legislature	NOUN
ftr-405	1929	3	carved	carve	VERB
ftr-405	1929	4	out	out	ADP
ftr-405	1929	5	the	the	DET
ftr-405	1929	6	exception	exception	NOUN
ftr-405	1929	7	because	because	SCONJ
ftr-405	1929	8	it	it	PRON
ftr-405	1929	9	was	be	AUX
ftr-405	1929	10	concerned	concern	VERB
ftr-405	1929	11	that	that	SCONJ
ftr-405	1929	12	the	the	DET
ftr-405	1929	13	small	small	ADJ
ftr-405	1929	14	businesses	business	NOUN
ftr-405	1929	15	would	would	AUX
ftr-405	1929	16	not	not	PART
ftr-405	1929	17	be	be	AUX
ftr-405	1929	18	able	able	ADJ
ftr-405	1929	19	to	to	PART
ftr-405	1929	20	pass	pass	VERB
ftr-405	1929	21	the	the	DET
ftr-405	1929	22	higher	high	ADJ
ftr-405	1929	23	rate	rate	NOUN
ftr-405	1929	24	onto	onto	ADP
ftr-405	1929	25	their	their	PRON
ftr-405	1929	26	customers	customer	NOUN
ftr-405	1929	27	.	.	PUNCT
ftr-405	1930	1	in	in	ADP
ftr-405	1930	2	a	a	DET
ftr-405	1930	3	case	case	NOUN
ftr-405	1930	4	addressing	address	VERB
ftr-405	1930	5	the	the	DET
ftr-405	1930	6	credit	credit	NOUN
ftr-405	1930	7	for	for	ADP
ftr-405	1930	8	the	the	DET
ftr-405	1930	9	pre	pre	NOUN
ftr-405	1930	10	-	-	NOUN
ftr-405	1930	11	tax	tax	NOUN
ftr-405	1930	12	on	on	ADP
ftr-405	1930	13	imported	import	VERB
ftr-405	1930	14	milk503	milk503	PROPN
ftr-405	1930	15	powder	powder	NOUN
ftr-405	1930	16	,	,	PUNCT
ftr-405	1930	17	failure	failure	NOUN
ftr-405	1930	18	to	to	PART
ftr-405	1930	19	adjust	adjust	VERB
ftr-405	1930	20	the	the	DET
ftr-405	1930	21	computation	computation	NOUN
ftr-405	1930	22	for	for	ADP
ftr-405	1930	23	the	the	DET
ftr-405	1930	24	specific	specific	ADJ
ftr-405	1930	25	industry	industry	NOUN
ftr-405	1930	26	,	,	PUNCT
ftr-405	1930	27	rather	rather	ADV
ftr-405	1930	28	than	than	ADP
ftr-405	1930	29	using	use	VERB
ftr-405	1930	30	a	a	DET
ftr-405	1930	31	generalized	generalized	ADJ
ftr-405	1930	32	computation	computation	NOUN
ftr-405	1930	33	,	,	PUNCT
ftr-405	1930	34	did	do	AUX
ftr-405	1930	35	not	not	PART
ftr-405	1930	36	violate	violate	VERB
ftr-405	1930	37	the	the	DET
ftr-405	1930	38	equality	equality	NOUN
ftr-405	1930	39	principle	principle	NOUN
ftr-405	1930	40	.	.	PUNCT
ftr-405	1931	1	some	some	DET
ftr-405	1931	2	inequalities	inequality	NOUN
ftr-405	1931	3	were	be	AUX
ftr-405	1931	4	unavoidable	unavoidable	ADJ
ftr-405	1931	5	with	with	ADP
ftr-405	1931	6	efficient	efficient	ADJ
ftr-405	1931	7	tax	tax	NOUN
ftr-405	1931	8	administration.504	administration.504	PRON
ftr-405	1931	9	imposition	imposition	NOUN
ftr-405	1931	10	of	of	ADP
ftr-405	1931	11	the	the	DET
ftr-405	1931	12	full	full	ADJ
ftr-405	1931	13	rate	rate	NOUN
ftr-405	1931	14	of	of	ADP
ftr-405	1931	15	turnover	turnover	NOUN
ftr-405	1931	16	tax	tax	NOUN
ftr-405	1931	17	on	on	ADP
ftr-405	1931	18	musical	musical	ADJ
ftr-405	1931	19	recordings	recording	NOUN
ftr-405	1931	20	,	,	PUNCT
ftr-405	1931	21	while	while	SCONJ
ftr-405	1931	22	reductions	reduction	NOUN
ftr-405	1931	23	in	in	ADP
ftr-405	1931	24	rate	rate	NOUN
ftr-405	1931	25	or	or	CCONJ
ftr-405	1931	26	exemptions	exemption	NOUN
ftr-405	1931	27	from	from	ADP
ftr-405	1931	28	the	the	DET
ftr-405	1931	29	turnover	turnover	NOUN
ftr-405	1931	30	tax	tax	NOUN
ftr-405	1931	31	existed	exist	VERB
ftr-405	1931	32	for	for	ADP
ftr-405	1931	33	many	many	ADJ
ftr-405	1931	34	other	other	ADJ
ftr-405	1931	35	cultural	cultural	ADJ
ftr-405	1931	36	endeavors	endeavor	NOUN
ftr-405	1931	37	,	,	PUNCT
ftr-405	1931	38	including	include	VERB
ftr-405	1931	39	books	book	NOUN
ftr-405	1931	40	,	,	PUNCT
ftr-405	1931	41	theater	theater	NOUN
ftr-405	1931	42	productions	production	NOUN
ftr-405	1931	43	,	,	PUNCT
ftr-405	1931	44	and	and	CCONJ
ftr-405	1931	45	concerts	concert	NOUN
ftr-405	1931	46	,	,	PUNCT
ftr-405	1931	47	did	do	AUX
ftr-405	1931	48	not	not	PART
ftr-405	1931	49	violate	violate	VERB
ftr-405	1931	50	the	the	DET
ftr-405	1931	51	equality	equality	NOUN
ftr-405	1931	52	principle	principle	NOUN
ftr-405	1931	53	.	.	PUNCT
ftr-405	1932	1	the	the	DET
ftr-405	1932	2	court	court	NOUN
ftr-405	1932	3	held	hold	VERB
ftr-405	1932	4	that	that	SCONJ
ftr-405	1932	5	the	the	DET
ftr-405	1932	6	legislature50	legislature50	NOUN
ftr-405	1932	7	5	5	NUM
ftr-405	1932	8	analyzed	analyze	VERB
ftr-405	1932	9	and	and	CCONJ
ftr-405	1932	10	grouped	group	VERB
ftr-405	1932	11	cultural	cultural	ADJ
ftr-405	1932	12	activities	activity	NOUN
ftr-405	1932	13	,	,	PUNCT
ftr-405	1932	14	in	in	ADP
ftr-405	1932	15	part	part	NOUN
ftr-405	1932	16	,	,	PUNCT
ftr-405	1932	17	on	on	ADP
ftr-405	1932	18	the	the	DET
ftr-405	1932	19	basis	basis	NOUN
ftr-405	1932	20	of	of	ADP
ftr-405	1932	21	which	which	DET
ftr-405	1932	22	activities	activity	NOUN
ftr-405	1932	23	would	would	AUX
ftr-405	1932	24	need	need	VERB
ftr-405	1932	25	a	a	DET
ftr-405	1932	26	tax	tax	NOUN
ftr-405	1932	27	diminution	diminution	NOUN
ftr-405	1932	28	in	in	ADP
ftr-405	1932	29	order	order	NOUN
ftr-405	1932	30	to	to	PART
ftr-405	1932	31	retain	retain	VERB
ftr-405	1932	32	their	their	PRON
ftr-405	1932	33	profitability	profitability	NOUN
ftr-405	1932	34	,	,	PUNCT
ftr-405	1932	35	a	a	DET
ftr-405	1932	36	political	political	ADJ
ftr-405	1932	37	decision	decision	NOUN
ftr-405	1932	38	properly	properly	ADV
ftr-405	1932	39	within	within	ADP
ftr-405	1932	40	the	the	DET
ftr-405	1932	41	expertise	expertise	NOUN
ftr-405	1932	42	of	of	ADP
ftr-405	1932	43	the	the	DET
ftr-405	1932	44	legislature	legislature	NOUN
ftr-405	1932	45	.	.	PUNCT
ftr-405	1933	1	records	record	NOUN
ftr-405	1933	2	enjoyed	enjoy	VERB
ftr-405	1933	3	a	a	DET
ftr-405	1933	4	strong	strong	ADJ
ftr-405	1933	5	market	market	NOUN
ftr-405	1933	6	position	position	NOUN
ftr-405	1933	7	.	.	PUNCT
ftr-405	1934	1	no	no	DET
ftr-405	1934	2	case	case	NOUN
ftr-405	1934	3	raised	raise	VERB
ftr-405	1934	4	the	the	DET
ftr-405	1934	5	question	question	NOUN
ftr-405	1934	6	of	of	ADP
ftr-405	1934	7	the506	the506	PROPN
ftr-405	1934	8	regressive	regressive	ADJ
ftr-405	1934	9	impact	impact	NOUN
ftr-405	1934	10	of	of	ADP
ftr-405	1934	11	the	the	DET
ftr-405	1934	12	turnover	turnover	NOUN
ftr-405	1934	13	tax	tax	NOUN
ftr-405	1934	14	on	on	ADP
ftr-405	1934	15	consumers	consumer	NOUN
ftr-405	1934	16	.	.	PUNCT
ftr-405	1935	1	v.	v.	ADP
ftr-405	1935	2	conclusion	conclusion	NOUN
ftr-405	1935	3	relative	relative	ADJ
ftr-405	1935	4	to	to	ADP
ftr-405	1935	5	the	the	DET
ftr-405	1935	6	limited	limited	ADJ
ftr-405	1935	7	impact	impact	NOUN
ftr-405	1935	8	of	of	ADP
ftr-405	1935	9	u.s	u.s	PROPN
ftr-405	1935	10	.	.	PROPN
ftr-405	1935	11	supreme	supreme	PROPN
ftr-405	1935	12	court	court	PROPN
ftr-405	1935	13	constitutional	constitutional	ADJ
ftr-405	1935	14	jurisprudence	jurisprudence	NOUN
ftr-405	1935	15	on	on	ADP
ftr-405	1935	16	taxation	taxation	NOUN
ftr-405	1935	17	,	,	PUNCT
ftr-405	1935	18	the	the	DET
ftr-405	1935	19	german	german	ADJ
ftr-405	1935	20	body	body	NOUN
ftr-405	1935	21	of	of	ADP
ftr-405	1935	22	constitutional	constitutional	ADJ
ftr-405	1935	23	law	law	NOUN
ftr-405	1935	24	based	base	VERB
ftr-405	1935	25	taxation	taxation	NOUN
ftr-405	1935	26	decisions	decision	NOUN
ftr-405	1935	27	is	be	AUX
ftr-405	1935	28	vast	vast	ADJ
ftr-405	1935	29	.	.	PUNCT
ftr-405	1936	1	while	while	SCONJ
ftr-405	1936	2	the	the	DET
ftr-405	1936	3	u.s	u.s	PROPN
ftr-405	1936	4	.	.	PROPN
ftr-405	1936	5	supreme	supreme	PROPN
ftr-405	1936	6	court	court	PROPN
ftr-405	1936	7	confirms	confirm	VERB
ftr-405	1936	8	the	the	DET
ftr-405	1936	9	power	power	NOUN
ftr-405	1936	10	of	of	ADP
ftr-405	1936	11	the	the	DET
ftr-405	1936	12	legislature	legislature	NOUN
ftr-405	1936	13	to	to	PART
ftr-405	1936	14	classify	classify	VERB
ftr-405	1936	15	taxpayers	taxpayer	NOUN
ftr-405	1936	16	so	so	ADV
ftr-405	1936	17	long	long	ADV
ftr-405	1936	18	as	as	SCONJ
ftr-405	1936	19	those	those	DET
ftr-405	1936	20	classifications	classification	NOUN
ftr-405	1936	21	have	have	VERB
ftr-405	1936	22	a	a	DET
ftr-405	1936	23	rational	rational	ADJ
ftr-405	1936	24	basis	basis	NOUN
ftr-405	1936	25	,	,	PUNCT
ftr-405	1936	26	the	the	DET
ftr-405	1936	27	german	german	ADJ
ftr-405	1936	28	constitutional	constitutional	ADJ
ftr-405	1936	29	court	court	NOUN
ftr-405	1936	30	’s	’s	PART
ftr-405	1936	31	decisions	decision	NOUN
ftr-405	1936	32	reflect	reflect	VERB
ftr-405	1936	33	near	near	ADP
ftr-405	1936	34	hypersensitivity	hypersensitivity	NOUN
ftr-405	1936	35	to	to	ADP
ftr-405	1936	36	classifications	classification	NOUN
ftr-405	1936	37	of	of	ADP
ftr-405	1936	38	taxpayers	taxpayer	NOUN
ftr-405	1936	39	that	that	PRON
ftr-405	1936	40	may	may	AUX
ftr-405	1936	41	limit	limit	VERB
ftr-405	1936	42	those	those	DET
ftr-405	1936	43	taxpayer	taxpayer	NOUN
ftr-405	1936	44	’s	’s	PART
ftr-405	1936	45	individual	individual	ADJ
ftr-405	1936	46	rights	right	NOUN
ftr-405	1936	47	in	in	ADP
ftr-405	1936	48	any	any	DET
ftr-405	1936	49	manner	manner	NOUN
ftr-405	1936	50	or	or	CCONJ
ftr-405	1936	51	cause	cause	VERB
ftr-405	1936	52	some	some	DET
ftr-405	1936	53	taxpayers	taxpayer	NOUN
ftr-405	1936	54	to	to	PART
ftr-405	1936	55	receive	receive	VERB
ftr-405	1936	56	less	less	ADV
ftr-405	1936	57	favorable	favorable	ADJ
ftr-405	1936	58	tax	tax	NOUN
ftr-405	1936	59	treatment	treatment	NOUN
ftr-405	1936	60	than	than	ADP
ftr-405	1936	61	others	other	NOUN
ftr-405	1936	62	.	.	PUNCT
ftr-405	1937	1	explanatory	explanatory	ADJ
ftr-405	1937	2	hypotheses	hypothesis	NOUN
ftr-405	1937	3	for	for	ADP
ftr-405	1937	4	these	these	DET
ftr-405	1937	5	differences	difference	NOUN
ftr-405	1937	6	include	include	VERB
ftr-405	1937	7	:	:	PUNCT
ftr-405	1937	8	1	1	X
ftr-405	1937	9	.	.	PUNCT
ftr-405	1938	1	that	that	SCONJ
ftr-405	1938	2	the	the	DET
ftr-405	1938	3	constitutions	constitution	NOUN
ftr-405	1938	4	differ	differ	VERB
ftr-405	1938	5	,	,	PUNCT
ftr-405	1938	6	such	such	ADJ
ftr-405	1938	7	that	that	SCONJ
ftr-405	1938	8	german	german	ADJ
ftr-405	1938	9	constitutional	constitutional	ADJ
ftr-405	1938	10	protections	protection	NOUN
ftr-405	1938	11	are	be	AUX
ftr-405	1938	12	more	more	ADV
ftr-405	1938	13	robust	robust	ADJ
ftr-405	1938	14	than	than	ADP
ftr-405	1938	15	comparable	comparable	ADJ
ftr-405	1938	16	u.s	u.s	PROPN
ftr-405	1938	17	.	.	PROPN
ftr-405	1938	18	protections	protection	NOUN
ftr-405	1938	19	,	,	PUNCT
ftr-405	1938	20	whether	whether	SCONJ
ftr-405	1938	21	that	that	DET
ftr-405	1938	22	robustness	robustness	NOUN
ftr-405	1938	23	is	be	AUX
ftr-405	1938	24	intrinsic	intrinsic	ADJ
ftr-405	1938	25	or	or	CCONJ
ftr-405	1938	26	a	a	DET
ftr-405	1938	27	function	function	NOUN
ftr-405	1938	28	of	of	ADP
ftr-405	1938	29	the	the	DET
ftr-405	1938	30	existence	existence	NOUN
ftr-405	1938	31	of	of	ADP
ftr-405	1938	32	a	a	DET
ftr-405	1938	33	specialized	specialized	ADJ
ftr-405	1938	34	constitutional	constitutional	ADJ
ftr-405	1938	35	court	court	NOUN
ftr-405	1938	36	.	.	PUNCT
ftr-405	1939	1	2	2	X
ftr-405	1939	2	.	.	X
ftr-405	1939	3	unlike	unlike	ADP
ftr-405	1939	4	the	the	DET
ftr-405	1939	5	u.s	u.s	PROPN
ftr-405	1939	6	.	.	PROPN
ftr-405	1939	7	supreme	supreme	PROPN
ftr-405	1939	8	court	court	PROPN
ftr-405	1939	9	,	,	PUNCT
ftr-405	1939	10	the	the	DET
ftr-405	1939	11	german	german	ADJ
ftr-405	1939	12	constitutional	constitutional	ADJ
ftr-405	1939	13	court	court	NOUN
ftr-405	1939	14	has	have	VERB
ftr-405	1939	15	no	no	DET
ftr-405	1939	16	simple	simple	ADJ
ftr-405	1939	17	method	method	NOUN
ftr-405	1939	18	like	like	ADP
ftr-405	1939	19	denial	denial	NOUN
ftr-405	1939	20	of	of	ADP
ftr-405	1939	21	certiorari	certiorari	NOUN
ftr-405	1939	22	to	to	PART
ftr-405	1939	23	enable	enable	VERB
ftr-405	1939	24	it	it	PRON
ftr-405	1939	25	to	to	PART
ftr-405	1939	26	refuse	refuse	VERB
ftr-405	1939	27	to	to	PART
ftr-405	1939	28	hear	hear	VERB
ftr-405	1939	29	significant	significant	ADJ
ftr-405	1939	30	constitutional	constitutional	ADJ
ftr-405	1939	31	questions	question	NOUN
ftr-405	1939	32	.	.	PUNCT
ftr-405	1940	1	moreover	moreover	ADV
ftr-405	1940	2	,	,	PUNCT
ftr-405	1940	3	the	the	DET
ftr-405	1940	4	german	german	ADJ
ftr-405	1940	5	court	court	NOUN
ftr-405	1940	6	’s	’s	PART
ftr-405	1940	7	tunnel	tunnel	NOUN
ftr-405	1940	8	vision	vision	NOUN
ftr-405	1940	9	compels	compel	VERB
ftr-405	1940	10	it	it	PRON
ftr-405	1940	11	to	to	PART
ftr-405	1940	12	resolve	resolve	VERB
ftr-405	1940	13	constitutional	constitutional	ADJ
ftr-405	1940	14	questions	question	NOUN
ftr-405	1940	15	rather	rather	ADV
ftr-405	1940	16	than	than	ADP
ftr-405	1940	17	resorting	resort	VERB
ftr-405	1940	18	to	to	ADP
ftr-405	1940	19	statutory	statutory	ADJ
ftr-405	1940	20	grounds	ground	NOUN
ftr-405	1940	21	for	for	ADP
ftr-405	1940	22	a	a	DET
ftr-405	1940	23	finding	finding	NOUN
ftr-405	1940	24	,	,	PUNCT
ftr-405	1940	25	so	so	SCONJ
ftr-405	1940	26	that	that	SCONJ
ftr-405	1940	27	it	it	PRON
ftr-405	1940	28	defers	defer	VERB
ftr-405	1940	29	less	less	ADJ
ftr-405	1940	30	to	to	ADP
ftr-405	1940	31	the	the	DET
ftr-405	1940	32	legislature	legislature	NOUN
ftr-405	1940	33	than	than	SCONJ
ftr-405	1940	34	does	do	VERB
ftr-405	1940	35	the	the	DET
ftr-405	1940	36	u.s	u.s	PROPN
ftr-405	1940	37	.	.	PROPN
ftr-405	1940	38	supreme	supreme	PROPN
ftr-405	1940	39	court	court	PROPN
ftr-405	1940	40	.	.	PUNCT
ftr-405	1941	1	the	the	DET
ftr-405	1941	2	constitution	constitution	NOUN
ftr-405	1941	3	court	court	NOUN
ftr-405	1941	4	may	may	AUX
ftr-405	1941	5	view	view	VERB
ftr-405	1941	6	its	its	PRON
ftr-405	1941	7	role	role	NOUN
ftr-405	1941	8	as	as	ADP
ftr-405	1941	9	a	a	DET
ftr-405	1941	10	2006	2006	NUM
ftr-405	1941	11	]	]	PUNCT
ftr-405	1941	12	florida	florida	PROPN
ftr-405	1941	13	tax	tax	PROPN
ftr-405	1941	14	review	review	NOUN
ftr-405	1941	15	330	330	NUM
ftr-405	1941	16	507	507	NUM
ftr-405	1941	17	.	.	PUNCT
ftr-405	1942	1	ashwander	ashwander	PROPN
ftr-405	1942	2	v.	v.	ADP
ftr-405	1942	3	tennessee	tennessee	PROPN
ftr-405	1942	4	valley	valley	PROPN
ftr-405	1942	5	authority	authority	PROPN
ftr-405	1942	6	,	,	PUNCT
ftr-405	1942	7	297	297	NUM
ftr-405	1942	8	u.s	u.s	PROPN
ftr-405	1942	9	.	.	PROPN
ftr-405	1942	10	288	288	NUM
ftr-405	1942	11	,	,	PUNCT
ftr-405	1942	12	341	341	NUM
ftr-405	1942	13	(	(	PUNCT
ftr-405	1942	14	1936	1936	NUM
ftr-405	1942	15	)	)	PUNCT
ftr-405	1942	16	(	(	PUNCT
ftr-405	1942	17	justice	justice	NOUN
ftr-405	1942	18	brandeis	brandeis	PROPN
ftr-405	1942	19	concurring	concur	VERB
ftr-405	1942	20	but	but	CCONJ
ftr-405	1942	21	stating	state	VERB
ftr-405	1942	22	the	the	DET
ftr-405	1942	23	principle	principle	NOUN
ftr-405	1942	24	that	that	SCONJ
ftr-405	1942	25	courts	court	NOUN
ftr-405	1942	26	should	should	AUX
ftr-405	1942	27	dispose	dispose	VERB
ftr-405	1942	28	of	of	ADP
ftr-405	1942	29	cases	case	NOUN
ftr-405	1942	30	without	without	ADP
ftr-405	1942	31	deciding	decide	VERB
ftr-405	1942	32	constitutional	constitutional	ADJ
ftr-405	1942	33	issues	issue	NOUN
ftr-405	1942	34	whenever	whenever	SCONJ
ftr-405	1942	35	possible	possible	ADJ
ftr-405	1942	36	)	)	PUNCT
ftr-405	1942	37	.	.	PUNCT
ftr-405	1943	1	508	508	NUM
ftr-405	1943	2	.	.	PUNCT
ftr-405	1943	3	see	see	VERB
ftr-405	1943	4	generally	generally	ADV
ftr-405	1944	1	h.w	h.w	PROPN
ftr-405	1944	2	.	.	PROPN
ftr-405	1944	3	koch	koch	PROPN
ftr-405	1944	4	,	,	PUNCT
ftr-405	1944	5	a	a	DET
ftr-405	1944	6	constitutional	constitutional	ADJ
ftr-405	1944	7	history	history	NOUN
ftr-405	1944	8	of	of	ADP
ftr-405	1944	9	germany	germany	PROPN
ftr-405	1944	10	at	at	ADP
ftr-405	1944	11	342	342	NUM
ftr-405	1944	12	-	-	SYM
ftr-405	1944	13	3	3	NUM
ftr-405	1944	14	(	(	PUNCT
ftr-405	1944	15	london	london	PROPN
ftr-405	1944	16	1984	1984	NUM
ftr-405	1944	17	)	)	PUNCT
ftr-405	1944	18	.	.	PUNCT
ftr-405	1945	1	509	509	NUM
ftr-405	1945	2	.	.	PUNCT
ftr-405	1945	3	basic	basic	ADJ
ftr-405	1945	4	law	law	NOUN
ftr-405	1945	5	for	for	ADP
ftr-405	1945	6	the	the	DET
ftr-405	1945	7	federal	federal	PROPN
ftr-405	1945	8	republic	republic	PROPN
ftr-405	1945	9	of	of	ADP
ftr-405	1945	10	germany	germany	PROPN
ftr-405	1945	11	(	(	PUNCT
ftr-405	1945	12	agreed	agree	VERB
ftr-405	1945	13	anglo	anglo	ADJ
ftr-405	1945	14	-	-	PUNCT
ftr-405	1945	15	american	american	ADJ
ftr-405	1945	16	translation	translation	NOUN
ftr-405	1945	17	)	)	PUNCT
ftr-405	1945	18	(	(	PUNCT
ftr-405	1945	19	1949	1949	NUM
ftr-405	1945	20	)	)	PUNCT
ftr-405	1945	21	.	.	PUNCT
ftr-405	1946	1	the	the	DET
ftr-405	1946	2	states	state	NOUN
ftr-405	1946	3	of	of	ADP
ftr-405	1946	4	west	west	PROPN
ftr-405	1946	5	germany	germany	PROPN
ftr-405	1946	6	adopted	adopt	VERB
ftr-405	1946	7	the	the	DET
ftr-405	1946	8	basic	basic	ADJ
ftr-405	1946	9	law	law	NOUN
ftr-405	1946	10	in	in	ADP
ftr-405	1946	11	may	may	PROPN
ftr-405	1946	12	1949	1949	NUM
ftr-405	1946	13	with	with	ADP
ftr-405	1946	14	the	the	DET
ftr-405	1946	15	preamble	preamble	ADJ
ftr-405	1946	16	reading	reading	NOUN
ftr-405	1946	17	in	in	ADP
ftr-405	1946	18	part	part	NOUN
ftr-405	1946	19	:	:	PUNCT
ftr-405	1946	20	“	"	PUNCT
ftr-405	1946	21	conscious	conscious	ADJ
ftr-405	1946	22	of	of	ADP
ftr-405	1946	23	its	its	PRON
ftr-405	1946	24	responsibility	responsibility	NOUN
ftr-405	1946	25	before	before	ADP
ftr-405	1946	26	god	god	PROPN
ftr-405	1946	27	and	and	CCONJ
ftr-405	1946	28	mankind	mankind	NOUN
ftr-405	1946	29	,	,	PUNCT
ftr-405	1946	30	filled	fill	VERB
ftr-405	1946	31	with	with	ADP
ftr-405	1946	32	the	the	DET
ftr-405	1946	33	resolve	resolve	NOUN
ftr-405	1946	34	to	to	PART
ftr-405	1946	35	preserve	preserve	VERB
ftr-405	1946	36	its	its	PRON
ftr-405	1946	37	national	national	ADJ
ftr-405	1946	38	and	and	CCONJ
ftr-405	1946	39	political	political	ADJ
ftr-405	1946	40	unity	unity	NOUN
ftr-405	1946	41	and	and	CCONJ
ftr-405	1946	42	to	to	PART
ftr-405	1946	43	serve	serve	VERB
ftr-405	1946	44	world	world	NOUN
ftr-405	1946	45	peace	peace	NOUN
ftr-405	1946	46	as	as	ADP
ftr-405	1946	47	an	an	DET
ftr-405	1946	48	equal	equal	ADJ
ftr-405	1946	49	partner	partner	NOUN
ftr-405	1946	50	in	in	ADP
ftr-405	1946	51	a	a	DET
ftr-405	1946	52	united	united	PROPN
ftr-405	1946	53	europe	europe	PROPN
ftr-405	1946	54	,	,	PUNCT
ftr-405	1946	55	.	.	PUNCT
ftr-405	1946	56	.	.	PUNCT
ftr-405	1946	57	.	.	PUNCT
ftr-405	1946	58	”	"	PUNCT
ftr-405	1947	1	the	the	DET
ftr-405	1947	2	preamble	preamble	NOUN
ftr-405	1947	3	also	also	ADV
ftr-405	1947	4	intends	intend	VERB
ftr-405	1947	5	the	the	DET
ftr-405	1947	6	basic	basic	ADJ
ftr-405	1947	7	law	law	NOUN
ftr-405	1947	8	to	to	PART
ftr-405	1947	9	apply	apply	VERB
ftr-405	1947	10	to	to	ADP
ftr-405	1947	11	those	those	DET
ftr-405	1947	12	germans	german	NOUN
ftr-405	1947	13	who	who	PRON
ftr-405	1947	14	could	could	AUX
ftr-405	1947	15	not	not	PART
ftr-405	1947	16	participate	participate	VERB
ftr-405	1947	17	in	in	ADP
ftr-405	1947	18	the	the	DET
ftr-405	1947	19	process	process	NOUN
ftr-405	1947	20	,	,	PUNCT
ftr-405	1947	21	i.e.	i.e.	X
ftr-405	1947	22	,	,	PUNCT
ftr-405	1947	23	the	the	DET
ftr-405	1947	24	german	german	ADJ
ftr-405	1947	25	democratic	democratic	ADJ
ftr-405	1947	26	republic	republic	NOUN
ftr-405	1947	27	.	.	PUNCT
ftr-405	1948	1	parliament	parliament	NOUN
ftr-405	1948	2	amended	amend	VERB
ftr-405	1948	3	the	the	DET
ftr-405	1948	4	preamble	preamble	NOUN
ftr-405	1948	5	to	to	PART
ftr-405	1948	6	include	include	VERB
ftr-405	1948	7	the	the	DET
ftr-405	1948	8	former	former	ADJ
ftr-405	1948	9	mandate	mandate	NOUN
ftr-405	1948	10	to	to	PART
ftr-405	1948	11	ferret	ferret	VERB
ftr-405	1948	12	out	out	ADP
ftr-405	1948	13	constitutional	constitutional	ADJ
ftr-405	1948	14	infirmity	infirmity	NOUN
ftr-405	1948	15	and	and	CCONJ
ftr-405	1948	16	resolve	resolve	VERB
ftr-405	1948	17	it	it	PRON
ftr-405	1948	18	against	against	ADP
ftr-405	1948	19	the	the	DET
ftr-405	1948	20	administration	administration	NOUN
ftr-405	1948	21	and	and	CCONJ
ftr-405	1948	22	legislature	legislature	NOUN
ftr-405	1948	23	.	.	PUNCT
ftr-405	1949	1	3	3	X
ftr-405	1949	2	.	.	X
ftr-405	1949	3	that	that	PRON
ftr-405	1949	4	,	,	PUNCT
ftr-405	1949	5	alternatively	alternatively	ADV
ftr-405	1949	6	,	,	PUNCT
ftr-405	1949	7	united	united	PROPN
ftr-405	1949	8	states	states	PROPN
ftr-405	1949	9	’	’	PART
ftr-405	1949	10	constitutional	constitutional	ADJ
ftr-405	1949	11	protections	protection	NOUN
ftr-405	1949	12	are	be	AUX
ftr-405	1949	13	more	more	ADV
ftr-405	1949	14	durable	durable	ADJ
ftr-405	1949	15	;	;	PUNCT
ftr-405	1949	16	the	the	DET
ftr-405	1949	17	court	court	NOUN
ftr-405	1949	18	reverses	reverse	VERB
ftr-405	1949	19	its	its	PRON
ftr-405	1949	20	precedents	precedent	NOUN
ftr-405	1949	21	only	only	ADV
ftr-405	1949	22	rarely	rarely	ADV
ftr-405	1949	23	.	.	PUNCT
ftr-405	1950	1	the	the	DET
ftr-405	1950	2	supreme	supreme	PROPN
ftr-405	1950	3	court	court	PROPN
ftr-405	1950	4	is	be	AUX
ftr-405	1950	5	very	very	ADV
ftr-405	1950	6	careful	careful	ADJ
ftr-405	1950	7	and	and	CCONJ
ftr-405	1950	8	conservative	conservative	ADJ
ftr-405	1950	9	in	in	ADP
ftr-405	1950	10	offering	offer	VERB
ftr-405	1950	11	constitutional	constitutional	ADJ
ftr-405	1950	12	protection	protection	NOUN
ftr-405	1950	13	.	.	PUNCT
ftr-405	1951	1	4	4	X
ftr-405	1951	2	.	.	X
ftr-405	1951	3	the	the	DET
ftr-405	1951	4	supreme	supreme	PROPN
ftr-405	1951	5	court	court	PROPN
ftr-405	1951	6	is	be	AUX
ftr-405	1951	7	a	a	DET
ftr-405	1951	8	court	court	NOUN
ftr-405	1951	9	of	of	ADP
ftr-405	1951	10	general	general	ADJ
ftr-405	1951	11	jurisdiction	jurisdiction	NOUN
ftr-405	1951	12	and	and	CCONJ
ftr-405	1951	13	prefers	prefer	VERB
ftr-405	1951	14	to	to	PART
ftr-405	1951	15	decide	decide	VERB
ftr-405	1951	16	cases	case	NOUN
ftr-405	1951	17	on	on	ADP
ftr-405	1951	18	grounds	ground	NOUN
ftr-405	1951	19	other	other	ADJ
ftr-405	1951	20	than	than	ADP
ftr-405	1951	21	the	the	DET
ftr-405	1951	22	constitution	constitution	NOUN
ftr-405	1951	23	rather	rather	ADV
ftr-405	1951	24	than	than	ADP
ftr-405	1951	25	addressing	address	VERB
ftr-405	1951	26	the	the	DET
ftr-405	1951	27	constitutional	constitutional	ADJ
ftr-405	1951	28	issue	issue	NOUN
ftr-405	1951	29	.	.	PUNCT
ftr-405	1952	1	the	the	DET
ftr-405	1952	2	strong	strong	ADJ
ftr-405	1952	3	united	united	PROPN
ftr-405	1952	4	states	states	PROPN
ftr-405	1952	5	tradition	tradition	NOUN
ftr-405	1952	6	of	of	ADP
ftr-405	1952	7	separation	separation	NOUN
ftr-405	1952	8	of507	of507	NOUN
ftr-405	1952	9	powers	power	NOUN
ftr-405	1952	10	causes	cause	VERB
ftr-405	1952	11	the	the	DET
ftr-405	1952	12	court	court	NOUN
ftr-405	1952	13	to	to	PART
ftr-405	1952	14	avoid	avoid	VERB
ftr-405	1952	15	,	,	PUNCT
ftr-405	1952	16	whenever	whenever	SCONJ
ftr-405	1952	17	possible	possible	ADJ
ftr-405	1952	18	,	,	PUNCT
ftr-405	1952	19	conflict	conflict	NOUN
ftr-405	1952	20	with	with	ADP
ftr-405	1952	21	the	the	DET
ftr-405	1952	22	legislature	legislature	NOUN
ftr-405	1952	23	and	and	CCONJ
ftr-405	1952	24	to	to	PART
ftr-405	1952	25	leave	leave	VERB
ftr-405	1952	26	most	most	ADJ
ftr-405	1952	27	policy	policy	NOUN
ftr-405	1952	28	matters	matter	NOUN
ftr-405	1952	29	to	to	ADP
ftr-405	1952	30	the	the	DET
ftr-405	1952	31	legislature	legislature	NOUN
ftr-405	1952	32	under	under	ADP
ftr-405	1952	33	the	the	DET
ftr-405	1952	34	court	court	NOUN
ftr-405	1952	35	’s	’s	PART
ftr-405	1952	36	policy	policy	NOUN
ftr-405	1952	37	of	of	ADP
ftr-405	1952	38	judicial	judicial	ADJ
ftr-405	1952	39	restraint	restraint	NOUN
ftr-405	1952	40	.	.	PUNCT
ftr-405	1953	1	5	5	X
ftr-405	1953	2	.	.	X
ftr-405	1953	3	that	that	SCONJ
ftr-405	1953	4	the	the	DET
ftr-405	1953	5	differences	difference	NOUN
ftr-405	1953	6	reflect	reflect	VERB
ftr-405	1953	7	maturation	maturation	NOUN
ftr-405	1953	8	.	.	PUNCT
ftr-405	1954	1	earlier	early	ADV
ftr-405	1954	2	in	in	ADP
ftr-405	1954	3	united	united	PROPN
ftr-405	1954	4	states	states	PROPN
ftr-405	1954	5	’	’	PART
ftr-405	1954	6	constitutional	constitutional	ADJ
ftr-405	1954	7	history	history	NOUN
ftr-405	1954	8	,	,	PUNCT
ftr-405	1954	9	the	the	DET
ftr-405	1954	10	supreme	supreme	PROPN
ftr-405	1954	11	court	court	PROPN
ftr-405	1954	12	more	more	ADV
ftr-405	1954	13	readily	readily	ADV
ftr-405	1954	14	struck	strike	VERB
ftr-405	1954	15	down	down	ADP
ftr-405	1954	16	tax	tax	NOUN
ftr-405	1954	17	provisions	provision	NOUN
ftr-405	1954	18	but	but	CCONJ
ftr-405	1954	19	with	with	ADP
ftr-405	1954	20	time	time	NOUN
ftr-405	1954	21	,	,	PUNCT
ftr-405	1954	22	it	it	PRON
ftr-405	1954	23	became	become	VERB
ftr-405	1954	24	more	more	ADV
ftr-405	1954	25	respectful	respectful	ADJ
ftr-405	1954	26	of	of	ADP
ftr-405	1954	27	legislative	legislative	ADJ
ftr-405	1954	28	choices	choice	NOUN
ftr-405	1954	29	.	.	PUNCT
ftr-405	1955	1	perhaps	perhaps	ADV
ftr-405	1955	2	the	the	DET
ftr-405	1955	3	same	same	ADJ
ftr-405	1955	4	development	development	NOUN
ftr-405	1955	5	will	will	AUX
ftr-405	1955	6	occur	occur	VERB
ftr-405	1955	7	in	in	ADP
ftr-405	1955	8	germany	germany	PROPN
ftr-405	1955	9	as	as	ADP
ftr-405	1955	10	the	the	DET
ftr-405	1955	11	constitutional	constitutional	ADJ
ftr-405	1955	12	court	court	NOUN
ftr-405	1955	13	matures	mature	NOUN
ftr-405	1955	14	.	.	PUNCT
ftr-405	1956	1	support	support	NOUN
ftr-405	1956	2	exists	exist	VERB
ftr-405	1956	3	for	for	ADP
ftr-405	1956	4	each	each	PRON
ftr-405	1956	5	of	of	ADP
ftr-405	1956	6	these	these	DET
ftr-405	1956	7	hypotheses	hypothesis	NOUN
ftr-405	1956	8	.	.	PUNCT
ftr-405	1957	1	germany	germany	PROPN
ftr-405	1957	2	’s	’s	PART
ftr-405	1957	3	history	history	NOUN
ftr-405	1957	4	suggests	suggest	VERB
ftr-405	1957	5	that	that	SCONJ
ftr-405	1957	6	the	the	DET
ftr-405	1957	7	first	first	ADJ
ftr-405	1957	8	hypothesis	hypothesis	NOUN
ftr-405	1957	9	is	be	AUX
ftr-405	1957	10	valid	valid	ADJ
ftr-405	1957	11	.	.	PUNCT
ftr-405	1958	1	it	it	PRON
ftr-405	1958	2	explains	explain	VERB
ftr-405	1958	3	the	the	DET
ftr-405	1958	4	emphasis	emphasis	NOUN
ftr-405	1958	5	on	on	ADP
ftr-405	1958	6	individual	individual	ADJ
ftr-405	1958	7	rights	right	NOUN
ftr-405	1958	8	and	and	CCONJ
ftr-405	1958	9	the	the	DET
ftr-405	1958	10	constitutional	constitutional	ADJ
ftr-405	1958	11	court	court	NOUN
ftr-405	1958	12	’s	’s	PART
ftr-405	1958	13	reluctance	reluctance	NOUN
ftr-405	1958	14	to	to	PART
ftr-405	1958	15	permit	permit	VERB
ftr-405	1958	16	any	any	DET
ftr-405	1958	17	limitations	limitation	NOUN
ftr-405	1958	18	of	of	ADP
ftr-405	1958	19	those	those	DET
ftr-405	1958	20	rights	right	NOUN
ftr-405	1958	21	.	.	PUNCT
ftr-405	1959	1	emerging	emerge	VERB
ftr-405	1959	2	from	from	ADP
ftr-405	1959	3	the	the	DET
ftr-405	1959	4	barbarism	barbarism	NOUN
ftr-405	1959	5	of	of	ADP
ftr-405	1959	6	its	its	PRON
ftr-405	1959	7	world	world	NOUN
ftr-405	1959	8	war	war	PROPN
ftr-405	1959	9	ii	ii	PROPN
ftr-405	1959	10	period	period	NOUN
ftr-405	1959	11	,	,	PUNCT
ftr-405	1959	12	during	during	ADP
ftr-405	1959	13	which	which	PRON
ftr-405	1959	14	the	the	DET
ftr-405	1959	15	national	national	ADJ
ftr-405	1959	16	socialist	socialist	ADJ
ftr-405	1959	17	german	german	ADJ
ftr-405	1959	18	government	government	NOUN
ftr-405	1959	19	mandated	mandate	VERB
ftr-405	1959	20	violation	violation	NOUN
ftr-405	1959	21	of	of	ADP
ftr-405	1959	22	human	human	ADJ
ftr-405	1959	23	rights	right	NOUN
ftr-405	1959	24	on	on	ADP
ftr-405	1959	25	an	an	DET
ftr-405	1959	26	unprecedented	unprecedented	ADJ
ftr-405	1959	27	scale	scale	NOUN
ftr-405	1959	28	,	,	PUNCT
ftr-405	1959	29	occupied	occupy	VERB
ftr-405	1959	30	west	west	PROPN
ftr-405	1959	31	germany	germany	PROPN
ftr-405	1959	32	adopted	adopt	VERB
ftr-405	1959	33	its	its	PRON
ftr-405	1959	34	basic	basic	ADJ
ftr-405	1959	35	law	law	NOUN
ftr-405	1959	36	and	and	CCONJ
ftr-405	1959	37	established	establish	VERB
ftr-405	1959	38	a	a	DET
ftr-405	1959	39	court	court	NOUN
ftr-405	1959	40	to	to	PART
ftr-405	1959	41	protect	protect	VERB
ftr-405	1959	42	rights	right	NOUN
ftr-405	1959	43	under	under	ADP
ftr-405	1959	44	that	that	DET
ftr-405	1959	45	basic	basic	ADJ
ftr-405	1959	46	law	law	NOUN
ftr-405	1959	47	.	.	PUNCT
ftr-405	1960	1	the	the	DET
ftr-405	1960	2	basic	basic	ADJ
ftr-405	1960	3	law508	law508	PROPN
ftr-405	1960	4	confirmed	confirm	VERB
ftr-405	1960	5	germany	germany	PROPN
ftr-405	1960	6	’s	’s	PART
ftr-405	1960	7	present	present	ADJ
ftr-405	1960	8	and	and	CCONJ
ftr-405	1960	9	future	future	ADJ
ftr-405	1960	10	commitment	commitment	NOUN
ftr-405	1960	11	to	to	ADP
ftr-405	1960	12	protection	protection	NOUN
ftr-405	1960	13	of	of	ADP
ftr-405	1960	14	human	human	ADJ
ftr-405	1960	15	dignity	dignity	NOUN
ftr-405	1960	16	,	,	PUNCT
ftr-405	1960	17	rule	rule	NOUN
ftr-405	1960	18	of	of	ADP
ftr-405	1960	19	law	law	NOUN
ftr-405	1960	20	and	and	CCONJ
ftr-405	1960	21	absolute	absolute	ADJ
ftr-405	1960	22	prohibition	prohibition	NOUN
ftr-405	1960	23	of	of	ADP
ftr-405	1960	24	discrimination	discrimination	NOUN
ftr-405	1960	25	.	.	PUNCT
ftr-405	1961	1	the	the	DET
ftr-405	1961	2	basic	basic	ADJ
ftr-405	1961	3	law	law	NOUN
ftr-405	1961	4	guarantees	guarantee	NOUN
ftr-405	1961	5	showed	show	VERB
ftr-405	1961	6	a	a	DET
ftr-405	1961	7	germany	germany	NOUN
ftr-405	1961	8	committed	commit	VERB
ftr-405	1961	9	to	to	ADP
ftr-405	1961	10	distancing	distance	VERB
ftr-405	1961	11	itself	itself	PRON
ftr-405	1961	12	from	from	ADP
ftr-405	1961	13	its	its	PRON
ftr-405	1961	14	repressive	repressive	ADJ
ftr-405	1961	15	and	and	CCONJ
ftr-405	1961	16	genocidal	genocidal	ADJ
ftr-405	1961	17	past	past	ADJ
ftr-405	1961	18	and	and	CCONJ
ftr-405	1961	19	facilitated	facilitate	VERB
ftr-405	1961	20	germany	germany	PROPN
ftr-405	1961	21	’s	’s	PART
ftr-405	1961	22	reentry	reentry	NOUN
ftr-405	1961	23	into	into	ADP
ftr-405	1961	24	a	a	DET
ftr-405	1961	25	civilized	civilized	ADJ
ftr-405	1961	26	and	and	CCONJ
ftr-405	1961	27	peaceful	peaceful	ADJ
ftr-405	1961	28	europe	europe	PROPN
ftr-405	1961	29	as	as	ADP
ftr-405	1961	30	an	an	DET
ftr-405	1961	31	equal	equal	ADJ
ftr-405	1961	32	participant	participant	NOUN
ftr-405	1961	33	.	.	PUNCT
ftr-405	1962	1	west	west	PROPN
ftr-405	1962	2	germany509	germany509	PROPN
ftr-405	1962	3	331	331	NUM
ftr-405	1962	4	horizontal	horizontal	ADJ
ftr-405	1962	5	and	and	CCONJ
ftr-405	1962	6	vertical	vertical	ADJ
ftr-405	1962	7	equity	equity	NOUN
ftr-405	1962	8	in	in	ADP
ftr-405	1962	9	taxation	taxation	NOUN
ftr-405	1963	1	[	[	X
ftr-405	1963	2	vol.7:5	vol.7:5	X
ftr-405	1963	3	gdr	gdr	ADJ
ftr-405	1963	4	states	state	NOUN
ftr-405	1963	5	and	and	CCONJ
ftr-405	1963	6	to	to	PART
ftr-405	1963	7	emphasize	emphasize	VERB
ftr-405	1963	8	germany	germany	PROPN
ftr-405	1963	9	as	as	ADP
ftr-405	1963	10	part	part	NOUN
ftr-405	1963	11	of	of	ADP
ftr-405	1963	12	a	a	DET
ftr-405	1963	13	united	united	PROPN
ftr-405	1963	14	europe	europe	PROPN
ftr-405	1963	15	following	follow	VERB
ftr-405	1963	16	reunification	reunification	NOUN
ftr-405	1963	17	in	in	ADP
ftr-405	1963	18	1990	1990	NUM
ftr-405	1963	19	.	.	PUNCT
ftr-405	1964	1	510	510	NUM
ftr-405	1964	2	.	.	PUNCT
ftr-405	1964	3	basic	basic	ADJ
ftr-405	1964	4	law	law	NOUN
ftr-405	1964	5	art	art	NOUN
ftr-405	1964	6	.	.	PUNCT
ftr-405	1965	1	1	1	NUM
ftr-405	1965	2	–	–	SYM
ftr-405	1965	3	20	20	NUM
ftr-405	1965	4	.	.	X
ftr-405	1966	1	511	511	NUM
ftr-405	1966	2	.	.	PUNCT
ftr-405	1966	3	basic	basic	ADJ
ftr-405	1966	4	law	law	NOUN
ftr-405	1966	5	art	art	NOUN
ftr-405	1966	6	.	.	PUNCT
ftr-405	1967	1	79	79	NUM
ftr-405	1967	2	(	(	PUNCT
ftr-405	1967	3	3	3	NUM
ftr-405	1967	4	)	)	PUNCT
ftr-405	1967	5	.	.	PUNCT
ftr-405	1968	1	512	512	NUM
ftr-405	1968	2	.	.	X
ftr-405	1969	1	for	for	ADP
ftr-405	1969	2	example	example	NOUN
ftr-405	1969	3	,	,	PUNCT
ftr-405	1969	4	basic	basic	ADJ
ftr-405	1969	5	law	law	NOUN
ftr-405	1969	6	art	art	NOUN
ftr-405	1969	7	.	.	PUNCT
ftr-405	1970	1	11	11	NUM
ftr-405	1970	2	expressly	expressly	ADV
ftr-405	1970	3	guarantees	guarantee	VERB
ftr-405	1970	4	the	the	DET
ftr-405	1970	5	right	right	NOUN
ftr-405	1970	6	to	to	PART
ftr-405	1970	7	travel	travel	VERB
ftr-405	1970	8	,	,	PUNCT
ftr-405	1970	9	a	a	DET
ftr-405	1970	10	right	right	NOUN
ftr-405	1970	11	established	establish	VERB
ftr-405	1970	12	by	by	ADP
ftr-405	1970	13	interpretation	interpretation	NOUN
ftr-405	1970	14	,	,	PUNCT
ftr-405	1970	15	inter	inter	PROPN
ftr-405	1970	16	alia	alia	NOUN
ftr-405	1970	17	,	,	PUNCT
ftr-405	1970	18	of	of	ADP
ftr-405	1970	19	the	the	DET
ftr-405	1970	20	5th	5th	ADJ
ftr-405	1970	21	amendment	amendment	NOUN
ftr-405	1970	22	of	of	ADP
ftr-405	1970	23	the	the	DET
ftr-405	1970	24	u.s	u.s	PROPN
ftr-405	1970	25	.	.	PROPN
ftr-405	1970	26	constitution	constitution	PROPN
ftr-405	1970	27	.	.	PUNCT
ftr-405	1971	1	“	"	PUNCT
ftr-405	1971	2	the	the	DET
ftr-405	1971	3	right	right	NOUN
ftr-405	1971	4	to	to	PART
ftr-405	1971	5	travel	travel	VERB
ftr-405	1971	6	is	be	AUX
ftr-405	1971	7	a	a	DET
ftr-405	1971	8	part	part	NOUN
ftr-405	1971	9	of	of	ADP
ftr-405	1971	10	the	the	DET
ftr-405	1971	11	‘	'	PUNCT
ftr-405	1971	12	liberty	liberty	NOUN
ftr-405	1971	13	’	'	PUNCT
ftr-405	1971	14	of	of	ADP
ftr-405	1971	15	which	which	PRON
ftr-405	1971	16	the	the	DET
ftr-405	1971	17	citizen	citizen	NOUN
ftr-405	1971	18	can	can	AUX
ftr-405	1971	19	not	not	PART
ftr-405	1971	20	be	be	AUX
ftr-405	1971	21	deprived	deprive	VERB
ftr-405	1971	22	without	without	ADP
ftr-405	1971	23	due	due	ADJ
ftr-405	1971	24	process	process	NOUN
ftr-405	1971	25	of	of	ADP
ftr-405	1971	26	law	law	NOUN
ftr-405	1971	27	under	under	ADP
ftr-405	1971	28	the	the	DET
ftr-405	1971	29	5th	5th	ADJ
ftr-405	1971	30	amendment	amendment	NOUN
ftr-405	1971	31	.	.	PUNCT
ftr-405	1971	32	”	"	PUNCT
ftr-405	1972	1	kent	kent	PROPN
ftr-405	1972	2	v.	v.	PROPN
ftr-405	1972	3	dulles	dulles	PROPN
ftr-405	1972	4	,	,	PUNCT
ftr-405	1972	5	357	357	NUM
ftr-405	1972	6	u.s	u.s	PROPN
ftr-405	1972	7	.	.	PROPN
ftr-405	1972	8	116	116	NUM
ftr-405	1972	9	,	,	PUNCT
ftr-405	1972	10	125	125	NUM
ftr-405	1972	11	(	(	PUNCT
ftr-405	1972	12	1958	1958	NUM
ftr-405	1972	13	)	)	PUNCT
ftr-405	1972	14	513	513	NUM
ftr-405	1972	15	.	.	PUNCT
ftr-405	1972	16	basic	basic	ADJ
ftr-405	1972	17	law	law	NOUN
ftr-405	1972	18	art	art	NOUN
ftr-405	1972	19	.	.	PUNCT
ftr-405	1973	1	93	93	NUM
ftr-405	1973	2	.	.	PUNCT
ftr-405	1974	1	the	the	DET
ftr-405	1974	2	constitutional	constitutional	ADJ
ftr-405	1974	3	court	court	NOUN
ftr-405	1974	4	’s	’s	PART
ftr-405	1974	5	jurisdiction	jurisdiction	NOUN
ftr-405	1974	6	is	be	AUX
ftr-405	1974	7	slightly	slightly	ADV
ftr-405	1974	8	broader	broad	ADJ
ftr-405	1974	9	but	but	CCONJ
ftr-405	1974	10	in	in	ADP
ftr-405	1974	11	no	no	DET
ftr-405	1974	12	way	way	NOUN
ftr-405	1974	13	pertinent	pertinent	ADJ
ftr-405	1974	14	to	to	ADP
ftr-405	1974	15	tax	tax	NOUN
ftr-405	1974	16	law	law	NOUN
ftr-405	1974	17	.	.	PUNCT
ftr-405	1975	1	514	514	NUM
ftr-405	1975	2	.	.	PUNCT
ftr-405	1975	3	supreme	supreme	PROPN
ftr-405	1975	4	court	court	PROPN
ftr-405	1975	5	rule	rule	NOUN
ftr-405	1975	6	10	10	NUM
ftr-405	1975	7	,	,	PUNCT
ftr-405	1975	8	supra	supra	NOUN
ftr-405	1975	9	note	note	NOUN
ftr-405	1975	10	8	8	NUM
ftr-405	1975	11	.	.	X
ftr-405	1975	12	515	515	NUM
ftr-405	1975	13	.	.	PUNCT
ftr-405	1975	14	basic	basic	ADJ
ftr-405	1975	15	law	law	NOUN
ftr-405	1975	16	art	art	NOUN
ftr-405	1975	17	.	.	PUNCT
ftr-405	1976	1	100	100	NUM
ftr-405	1976	2	.	.	PUNCT
ftr-405	1976	3	positioned	position	VERB
ftr-405	1976	4	the	the	DET
ftr-405	1976	5	individual	individual	ADJ
ftr-405	1976	6	rights	right	NOUN
ftr-405	1976	7	guarantees	guarantee	NOUN
ftr-405	1976	8	in	in	ADP
ftr-405	1976	9	the	the	DET
ftr-405	1976	10	basic	basic	ADJ
ftr-405	1976	11	law	law	NOUN
ftr-405	1976	12	in	in	ADP
ftr-405	1976	13	order	order	NOUN
ftr-405	1976	14	to	to	PART
ftr-405	1976	15	give	give	VERB
ftr-405	1976	16	them	they	PRON
ftr-405	1976	17	paramount	paramount	ADJ
ftr-405	1976	18	importance	importance	NOUN
ftr-405	1976	19	.	.	PUNCT
ftr-405	1977	1	unlike	unlike	ADP
ftr-405	1977	2	the	the	DET
ftr-405	1977	3	u.s	u.s	PROPN
ftr-405	1977	4	.	.	PROPN
ftr-405	1977	5	constitution	constitution	NOUN
ftr-405	1977	6	that	that	PRON
ftr-405	1977	7	emphasized	emphasize	VERB
ftr-405	1977	8	the	the	DET
ftr-405	1977	9	structure	structure	NOUN
ftr-405	1977	10	of	of	ADP
ftr-405	1977	11	the	the	DET
ftr-405	1977	12	government	government	NOUN
ftr-405	1977	13	and	and	CCONJ
ftr-405	1977	14	added	add	VERB
ftr-405	1977	15	individual	individual	ADJ
ftr-405	1977	16	rights	right	NOUN
ftr-405	1977	17	as	as	ADP
ftr-405	1977	18	an	an	DET
ftr-405	1977	19	afterthought	afterthought	NOUN
ftr-405	1977	20	in	in	ADP
ftr-405	1977	21	the	the	DET
ftr-405	1977	22	bill	bill	NOUN
ftr-405	1977	23	of	of	ADP
ftr-405	1977	24	rights	right	NOUN
ftr-405	1977	25	,	,	PUNCT
ftr-405	1977	26	protection	protection	NOUN
ftr-405	1977	27	of	of	ADP
ftr-405	1977	28	individual	individual	ADJ
ftr-405	1977	29	rights	right	NOUN
ftr-405	1977	30	appears	appear	VERB
ftr-405	1977	31	at	at	ADP
ftr-405	1977	32	the	the	DET
ftr-405	1977	33	beginning	beginning	NOUN
ftr-405	1977	34	of	of	ADP
ftr-405	1977	35	the	the	DET
ftr-405	1977	36	basic	basic	ADJ
ftr-405	1977	37	law	law	NOUN
ftr-405	1977	38	.	.	PUNCT
ftr-405	1978	1	furthermore	furthermore	ADV
ftr-405	1978	2	,	,	PUNCT
ftr-405	1978	3	the	the	DET
ftr-405	1978	4	delineation	delineation	NOUN
ftr-405	1978	5	of	of	ADP
ftr-405	1978	6	basic510	basic510	PROPN
ftr-405	1978	7	rights	right	NOUN
ftr-405	1978	8	is	be	AUX
ftr-405	1978	9	specific	specific	ADJ
ftr-405	1978	10	with	with	ADP
ftr-405	1978	11	express	express	ADJ
ftr-405	1978	12	protections	protection	NOUN
ftr-405	1978	13	of	of	ADP
ftr-405	1978	14	marriage	marriage	NOUN
ftr-405	1978	15	,	,	PUNCT
ftr-405	1978	16	family	family	NOUN
ftr-405	1978	17	,	,	PUNCT
ftr-405	1978	18	prohibitions	prohibition	NOUN
ftr-405	1978	19	on	on	ADP
ftr-405	1978	20	discrimination	discrimination	NOUN
ftr-405	1978	21	on	on	ADP
ftr-405	1978	22	the	the	DET
ftr-405	1978	23	basis	basis	NOUN
ftr-405	1978	24	of	of	ADP
ftr-405	1978	25	sex	sex	NOUN
ftr-405	1978	26	,	,	PUNCT
ftr-405	1978	27	and	and	CCONJ
ftr-405	1978	28	,	,	PUNCT
ftr-405	1978	29	the	the	DET
ftr-405	1978	30	first	first	ADJ
ftr-405	1978	31	article	article	NOUN
ftr-405	1978	32	directing	direct	VERB
ftr-405	1978	33	all	all	DET
ftr-405	1978	34	state	state	NOUN
ftr-405	1978	35	power	power	NOUN
ftr-405	1978	36	to	to	PART
ftr-405	1978	37	protect	protect	VERB
ftr-405	1978	38	human	human	ADJ
ftr-405	1978	39	dignity	dignity	NOUN
ftr-405	1978	40	.	.	PUNCT
ftr-405	1979	1	and	and	CCONJ
ftr-405	1979	2	,	,	PUNCT
ftr-405	1979	3	unlike	unlike	ADP
ftr-405	1979	4	most	most	ADJ
ftr-405	1979	5	other	other	ADJ
ftr-405	1979	6	provisions	provision	NOUN
ftr-405	1979	7	of	of	ADP
ftr-405	1979	8	the	the	DET
ftr-405	1979	9	basic	basic	ADJ
ftr-405	1979	10	law	law	NOUN
ftr-405	1979	11	,	,	PUNCT
ftr-405	1979	12	germany	germany	PROPN
ftr-405	1979	13	prohibits	prohibit	VERB
ftr-405	1979	14	emendation	emendation	NOUN
ftr-405	1979	15	of	of	ADP
ftr-405	1979	16	the	the	DET
ftr-405	1979	17	individual	individual	ADJ
ftr-405	1979	18	rights	right	NOUN
ftr-405	1979	19	guarantees	guarantee	NOUN
ftr-405	1979	20	.	.	PUNCT
ftr-405	1980	1	while	while	SCONJ
ftr-405	1980	2	the	the	DET
ftr-405	1980	3	same	same	ADJ
ftr-405	1980	4	protections	protection	NOUN
ftr-405	1980	5	,	,	PUNCT
ftr-405	1980	6	other	other	ADJ
ftr-405	1980	7	than	than	ADP
ftr-405	1980	8	sex	sex	NOUN
ftr-405	1980	9	discrimination	discrimination	NOUN
ftr-405	1980	10	,	,	PUNCT
ftr-405	1980	11	exist511	exist511	PROPN
ftr-405	1980	12	under	under	ADP
ftr-405	1980	13	the	the	DET
ftr-405	1980	14	u.s	u.s	PROPN
ftr-405	1980	15	.	.	PROPN
ftr-405	1980	16	constitution	constitution	PROPN
ftr-405	1980	17	,	,	PUNCT
ftr-405	1980	18	many	many	ADJ
ftr-405	1980	19	of	of	ADP
ftr-405	1980	20	them	they	PRON
ftr-405	1980	21	have	have	AUX
ftr-405	1980	22	emerged	emerge	VERB
ftr-405	1980	23	through	through	ADP
ftr-405	1980	24	constitutional	constitutional	ADJ
ftr-405	1980	25	interpretation.512	interpretation.512	NOUN
ftr-405	1980	26	as	as	ADP
ftr-405	1980	27	to	to	ADP
ftr-405	1980	28	the	the	DET
ftr-405	1980	29	second	second	ADJ
ftr-405	1980	30	hypothesis	hypothesis	NOUN
ftr-405	1980	31	,	,	PUNCT
ftr-405	1980	32	the	the	DET
ftr-405	1980	33	basic	basic	ADJ
ftr-405	1980	34	law	law	NOUN
ftr-405	1980	35	limits	limit	VERB
ftr-405	1980	36	the	the	DET
ftr-405	1980	37	constitutional	constitutional	ADJ
ftr-405	1980	38	court	court	NOUN
ftr-405	1980	39	’s	’s	PART
ftr-405	1980	40	jurisdiction	jurisdiction	NOUN
ftr-405	1980	41	to	to	ADP
ftr-405	1980	42	constitutional	constitutional	ADJ
ftr-405	1980	43	questions	question	NOUN
ftr-405	1980	44	.	.	PUNCT
ftr-405	1981	1	thus	thus	ADV
ftr-405	1981	2	,	,	PUNCT
ftr-405	1981	3	if	if	SCONJ
ftr-405	1981	4	the	the	DET
ftr-405	1981	5	court513	court513	PROPN
ftr-405	1981	6	addresses	address	VERB
ftr-405	1981	7	a	a	DET
ftr-405	1981	8	tax	tax	NOUN
ftr-405	1981	9	question	question	NOUN
ftr-405	1981	10	at	at	ADV
ftr-405	1981	11	all	all	ADV
ftr-405	1981	12	,	,	PUNCT
ftr-405	1981	13	it	it	PRON
ftr-405	1981	14	must	must	AUX
ftr-405	1981	15	view	view	VERB
ftr-405	1981	16	the	the	DET
ftr-405	1981	17	tax	tax	NOUN
ftr-405	1981	18	controversies	controversy	NOUN
ftr-405	1981	19	in	in	ADP
ftr-405	1981	20	constitutional	constitutional	ADJ
ftr-405	1981	21	law	law	NOUN
ftr-405	1981	22	terms	term	NOUN
ftr-405	1981	23	.	.	PUNCT
ftr-405	1982	1	the	the	DET
ftr-405	1982	2	u.s	u.s	PROPN
ftr-405	1982	3	.	.	PROPN
ftr-405	1982	4	supreme	supreme	PROPN
ftr-405	1982	5	court	court	PROPN
ftr-405	1982	6	,	,	PUNCT
ftr-405	1982	7	on	on	ADP
ftr-405	1982	8	the	the	DET
ftr-405	1982	9	other	other	ADJ
ftr-405	1982	10	hand	hand	NOUN
ftr-405	1982	11	,	,	PUNCT
ftr-405	1982	12	easily	easily	ADV
ftr-405	1982	13	may	may	AUX
ftr-405	1982	14	avoid	avoid	VERB
ftr-405	1982	15	constitutional	constitutional	ADJ
ftr-405	1982	16	questions	question	NOUN
ftr-405	1982	17	by	by	ADP
ftr-405	1982	18	determining	determine	VERB
ftr-405	1982	19	that	that	SCONJ
ftr-405	1982	20	a	a	DET
ftr-405	1982	21	taxing	tax	VERB
ftr-405	1982	22	statute	statute	NOUN
ftr-405	1982	23	is	be	AUX
ftr-405	1982	24	inapplicable	inapplicable	ADJ
ftr-405	1982	25	to	to	ADP
ftr-405	1982	26	a	a	DET
ftr-405	1982	27	specific	specific	ADJ
ftr-405	1982	28	factual	factual	ADJ
ftr-405	1982	29	situation	situation	NOUN
ftr-405	1982	30	on	on	ADP
ftr-405	1982	31	technical	technical	ADJ
ftr-405	1982	32	grounds	ground	NOUN
ftr-405	1982	33	.	.	PUNCT
ftr-405	1983	1	the	the	DET
ftr-405	1983	2	supreme	supreme	PROPN
ftr-405	1983	3	court	court	PROPN
ftr-405	1983	4	controls	control	VERB
ftr-405	1983	5	statutory	statutory	ADJ
ftr-405	1983	6	interpretation	interpretation	NOUN
ftr-405	1983	7	.	.	PUNCT
ftr-405	1984	1	furthermore	furthermore	ADV
ftr-405	1984	2	,	,	PUNCT
ftr-405	1984	3	the	the	DET
ftr-405	1984	4	constitutional	constitutional	ADJ
ftr-405	1984	5	court	court	NOUN
ftr-405	1984	6	does	do	AUX
ftr-405	1984	7	not	not	PART
ftr-405	1984	8	have	have	VERB
ftr-405	1984	9	the	the	DET
ftr-405	1984	10	same	same	ADJ
ftr-405	1984	11	autonomy	autonomy	NOUN
ftr-405	1984	12	as	as	ADP
ftr-405	1984	13	the	the	DET
ftr-405	1984	14	supreme	supreme	PROPN
ftr-405	1984	15	court	court	PROPN
ftr-405	1984	16	with	with	ADP
ftr-405	1984	17	respect	respect	NOUN
ftr-405	1984	18	to	to	ADP
ftr-405	1984	19	its	its	PRON
ftr-405	1984	20	docket	docket	NOUN
ftr-405	1984	21	.	.	PUNCT
ftr-405	1985	1	review	review	NOUN
ftr-405	1985	2	by	by	ADP
ftr-405	1985	3	the	the	DET
ftr-405	1985	4	supreme	supreme	PROPN
ftr-405	1985	5	court	court	PROPN
ftr-405	1985	6	generally	generally	ADV
ftr-405	1985	7	lies	lie	VERB
ftr-405	1985	8	within	within	ADP
ftr-405	1985	9	the	the	DET
ftr-405	1985	10	court	court	NOUN
ftr-405	1985	11	’s	’s	PART
ftr-405	1985	12	discretion	discretion	NOUN
ftr-405	1985	13	.	.	PUNCT
ftr-405	1986	1	the	the	DET
ftr-405	1986	2	basic	basic	ADJ
ftr-405	1986	3	law	law	NOUN
ftr-405	1986	4	requires	require	VERB
ftr-405	1986	5	lower	low	ADJ
ftr-405	1986	6	courts	court	NOUN
ftr-405	1986	7	to	to	ADP
ftr-405	1986	8	refer514	refer514	PROPN
ftr-405	1986	9	constitutional	constitutional	ADJ
ftr-405	1986	10	issues	issue	NOUN
ftr-405	1986	11	to	to	ADP
ftr-405	1986	12	the	the	DET
ftr-405	1986	13	constitutional	constitutional	ADJ
ftr-405	1986	14	court	court	NOUN
ftr-405	1986	15	and	and	CCONJ
ftr-405	1986	16	suspend	suspend	VERB
ftr-405	1986	17	their	their	PRON
ftr-405	1986	18	proceedings	proceeding	NOUN
ftr-405	1986	19	until	until	SCONJ
ftr-405	1986	20	the	the	DET
ftr-405	1986	21	constitutional	constitutional	ADJ
ftr-405	1986	22	court	court	NOUN
ftr-405	1986	23	rules	rule	NOUN
ftr-405	1986	24	whenever	whenever	SCONJ
ftr-405	1986	25	a	a	DET
ftr-405	1986	26	basic	basic	ADJ
ftr-405	1986	27	law	law	NOUN
ftr-405	1986	28	interpretation	interpretation	NOUN
ftr-405	1986	29	is	be	AUX
ftr-405	1986	30	critical	critical	ADJ
ftr-405	1986	31	to	to	ADP
ftr-405	1986	32	resolution	resolution	NOUN
ftr-405	1986	33	of	of	ADP
ftr-405	1986	34	a	a	DET
ftr-405	1986	35	case	case	NOUN
ftr-405	1986	36	.	.	PUNCT
ftr-405	1987	1	lacking	lack	VERB
ftr-405	1987	2	the	the	DET
ftr-405	1987	3	luxury	luxury	NOUN
ftr-405	1987	4	of	of	ADP
ftr-405	1987	5	non-515	non-515	NOUN
ftr-405	1987	6	constitutional	constitutional	ADJ
ftr-405	1987	7	interpretation	interpretation	NOUN
ftr-405	1987	8	,	,	PUNCT
ftr-405	1987	9	the	the	DET
ftr-405	1987	10	german	german	ADJ
ftr-405	1987	11	constitutional	constitutional	ADJ
ftr-405	1987	12	court	court	NOUN
ftr-405	1987	13	either	either	CCONJ
ftr-405	1987	14	must	must	AUX
ftr-405	1987	15	decide	decide	VERB
ftr-405	1987	16	the	the	DET
ftr-405	1987	17	constitutional	constitutional	ADJ
ftr-405	1987	18	question	question	NOUN
ftr-405	1987	19	that	that	PRON
ftr-405	1987	20	caused	cause	VERB
ftr-405	1987	21	referral	referral	NOUN
ftr-405	1987	22	or	or	CCONJ
ftr-405	1987	23	determine	determine	VERB
ftr-405	1987	24	that	that	PRON
ftr-405	1987	25	,	,	PUNCT
ftr-405	1987	26	contrary	contrary	ADV
ftr-405	1987	27	to	to	ADP
ftr-405	1987	28	the	the	DET
ftr-405	1987	29	other	other	ADJ
ftr-405	1987	30	court	court	NOUN
ftr-405	1987	31	’s	’s	PART
ftr-405	1987	32	analysis	analysis	NOUN
ftr-405	1987	33	,	,	PUNCT
ftr-405	1987	34	the	the	DET
ftr-405	1987	35	constitutional	constitutional	ADJ
ftr-405	1987	36	question	question	NOUN
ftr-405	1987	37	is	be	AUX
ftr-405	1987	38	not	not	PART
ftr-405	1987	39	critical	critical	ADJ
ftr-405	1987	40	to	to	ADP
ftr-405	1987	41	the	the	DET
ftr-405	1987	42	case	case	NOUN
ftr-405	1987	43	.	.	PUNCT
ftr-405	1988	1	if	if	SCONJ
ftr-405	1988	2	the	the	DET
ftr-405	1988	3	constitutional	constitutional	ADJ
ftr-405	1988	4	court	court	NOUN
ftr-405	1988	5	decides	decide	VERB
ftr-405	1988	6	that	that	SCONJ
ftr-405	1988	7	the	the	DET
ftr-405	1988	8	constitutional	constitutional	ADJ
ftr-405	1988	9	issue	issue	NOUN
ftr-405	1988	10	is	be	AUX
ftr-405	1988	11	not	not	PART
ftr-405	1988	12	critical	critical	ADJ
ftr-405	1988	13	to	to	ADP
ftr-405	1988	14	the	the	DET
ftr-405	1988	15	case	case	NOUN
ftr-405	1988	16	,	,	PUNCT
ftr-405	1988	17	it	it	PRON
ftr-405	1988	18	must	must	AUX
ftr-405	1988	19	remand	remand	VERB
ftr-405	1988	20	the	the	DET
ftr-405	1988	21	case	case	NOUN
ftr-405	1988	22	to	to	ADP
ftr-405	1988	23	the	the	DET
ftr-405	1988	24	referring	refer	VERB
ftr-405	1988	25	court	court	NOUN
ftr-405	1988	26	2006	2006	NUM
ftr-405	1988	27	]	]	PUNCT
ftr-405	1988	28	florida	florida	PROPN
ftr-405	1988	29	tax	tax	PROPN
ftr-405	1988	30	review	review	NOUN
ftr-405	1988	31	332	332	NUM
ftr-405	1988	32	516	516	NUM
ftr-405	1988	33	.	.	PUNCT
ftr-405	1989	1	spector	spector	PROPN
ftr-405	1989	2	motor	motor	PROPN
ftr-405	1989	3	service	service	PROPN
ftr-405	1989	4	,	,	PUNCT
ftr-405	1989	5	inc	inc	PROPN
ftr-405	1989	6	.	.	PROPN
ftr-405	1990	1	v.	v.	PROPN
ftr-405	1990	2	mclaughlin	mclaughlin	PROPN
ftr-405	1990	3	,	,	PUNCT
ftr-405	1990	4	323	323	NUM
ftr-405	1990	5	u.s	u.s	PROPN
ftr-405	1990	6	.	.	PROPN
ftr-405	1990	7	101	101	NUM
ftr-405	1990	8	(	(	PUNCT
ftr-405	1990	9	1944	1944	NUM
ftr-405	1990	10	)	)	PUNCT
ftr-405	1990	11	(	(	PUNCT
ftr-405	1990	12	suspending	suspend	VERB
ftr-405	1990	13	decision	decision	NOUN
ftr-405	1990	14	on	on	ADP
ftr-405	1990	15	constitutionality	constitutionality	NOUN
ftr-405	1990	16	of	of	ADP
ftr-405	1990	17	a	a	DET
ftr-405	1990	18	state	state	NOUN
ftr-405	1990	19	tax	tax	NOUN
ftr-405	1990	20	pending	pende	VERB
ftr-405	1990	21	state	state	NOUN
ftr-405	1990	22	court	court	NOUN
ftr-405	1990	23	resolution	resolution	NOUN
ftr-405	1990	24	of	of	ADP
ftr-405	1990	25	applicability	applicability	NOUN
ftr-405	1990	26	of	of	ADP
ftr-405	1990	27	the	the	DET
ftr-405	1990	28	tax	tax	NOUN
ftr-405	1990	29	)	)	PUNCT
ftr-405	1990	30	;	;	PUNCT
ftr-405	1990	31	also	also	ADV
ftr-405	1990	32	ashwander	ashwander	VERB
ftr-405	1990	33	v.	v.	ADP
ftr-405	1990	34	tennessee	tennessee	PROPN
ftr-405	1990	35	valley	valley	PROPN
ftr-405	1990	36	authority	authority	PROPN
ftr-405	1990	37	,	,	PUNCT
ftr-405	1990	38	297	297	NUM
ftr-405	1990	39	u.s	u.s	PROPN
ftr-405	1990	40	.	.	PROPN
ftr-405	1990	41	288	288	NUM
ftr-405	1990	42	,	,	PUNCT
ftr-405	1990	43	supra	supra	NOUN
ftr-405	1990	44	note	note	NOUN
ftr-405	1990	45	507	507	NUM
ftr-405	1990	46	.	.	PUNCT
ftr-405	1991	1	517	517	NUM
ftr-405	1991	2	.	.	PUNCT
ftr-405	1991	3	basic	basic	ADJ
ftr-405	1991	4	law	law	NOUN
ftr-405	1991	5	art	art	NOUN
ftr-405	1991	6	.	.	PUNCT
ftr-405	1992	1	100	100	NUM
ftr-405	1992	2	.	.	X
ftr-405	1992	3	518	518	NUM
ftr-405	1992	4	.	.	PUNCT
ftr-405	1993	1	“	"	PUNCT
ftr-405	1993	2	to	to	PART
ftr-405	1993	3	abide	abide	VERB
ftr-405	1993	4	by	by	ADP
ftr-405	1993	5	,	,	PUNCT
ftr-405	1993	6	or	or	CCONJ
ftr-405	1993	7	adhere	adhere	VERB
ftr-405	1993	8	to	to	ADP
ftr-405	1993	9	,	,	PUNCT
ftr-405	1993	10	decided	decide	VERB
ftr-405	1993	11	cases	case	NOUN
ftr-405	1993	12	.	.	PUNCT
ftr-405	1993	13	”	"	PUNCT
ftr-405	1994	1	black	black	PROPN
ftr-405	1994	2	’s	’s	PART
ftr-405	1994	3	law	law	NOUN
ftr-405	1994	4	dictionary	dictionary	PROPN
ftr-405	1994	5	4th	4th	PROPN
ftr-405	1994	6	edition	edition	NOUN
ftr-405	1994	7	1577	1577	NUM
ftr-405	1994	8	(	(	PUNCT
ftr-405	1994	9	st	st	PROPN
ftr-405	1994	10	.	.	PROPN
ftr-405	1994	11	paul	paul	PROPN
ftr-405	1994	12	1951	1951	NUM
ftr-405	1994	13	)	)	PUNCT
ftr-405	1994	14	.	.	PUNCT
ftr-405	1995	1	519	519	NUM
ftr-405	1995	2	.	.	X
ftr-405	1995	3	south	south	PROPN
ftr-405	1995	4	carolina	carolina	PROPN
ftr-405	1995	5	v.	v.	PROPN
ftr-405	1995	6	baker	baker	PROPN
ftr-405	1995	7	,	,	PUNCT
ftr-405	1995	8	supra	supra	PROPN
ftr-405	1995	9	note	note	PROPN
ftr-405	1995	10	159	159	NUM
ftr-405	1995	11	,	,	PUNCT
ftr-405	1995	12	at	at	ADP
ftr-405	1995	13	524	524	NUM
ftr-405	1995	14	acknowledges	acknowledge	VERB
ftr-405	1995	15	the	the	DET
ftr-405	1995	16	gradual	gradual	ADJ
ftr-405	1995	17	overruling	overruling	NOUN
ftr-405	1995	18	of	of	ADP
ftr-405	1995	19	pollock	pollock	NOUN
ftr-405	1995	20	v.	v.	ADP
ftr-405	1995	21	farmers	farmer	NOUN
ftr-405	1995	22	’	’	PART
ftr-405	1995	23	loan	loan	NOUN
ftr-405	1995	24	and	and	CCONJ
ftr-405	1995	25	trust	trust	PROPN
ftr-405	1995	26	co.	co.	PROPN
ftr-405	1995	27	,	,	PUNCT
ftr-405	1995	28	157	157	NUM
ftr-405	1995	29	u.s	u.s	PROPN
ftr-405	1995	30	.	.	PROPN
ftr-405	1995	31	429	429	NUM
ftr-405	1995	32	(	(	PUNCT
ftr-405	1995	33	1895	1895	NUM
ftr-405	1995	34	)	)	PUNCT
ftr-405	1995	35	,	,	PUNCT
ftr-405	1995	36	with	with	ADP
ftr-405	1995	37	respect	respect	NOUN
ftr-405	1995	38	to	to	ADP
ftr-405	1995	39	the	the	DET
ftr-405	1995	40	issue	issue	NOUN
ftr-405	1995	41	of	of	ADP
ftr-405	1995	42	intergovernmental	intergovernmental	ADJ
ftr-405	1995	43	tax	tax	NOUN
ftr-405	1995	44	immunity	immunity	NOUN
ftr-405	1995	45	.	.	PUNCT
ftr-405	1996	1	520	520	NUM
ftr-405	1996	2	.	.	PUNCT
ftr-405	1996	3	consider	consider	VERB
ftr-405	1996	4	the	the	DET
ftr-405	1996	5	controversial	controversial	ADJ
ftr-405	1996	6	issue	issue	NOUN
ftr-405	1996	7	of	of	ADP
ftr-405	1996	8	abortion	abortion	NOUN
ftr-405	1996	9	.	.	PUNCT
ftr-405	1997	1	since	since	SCONJ
ftr-405	1997	2	the	the	DET
ftr-405	1997	3	decision	decision	NOUN
ftr-405	1997	4	in	in	ADP
ftr-405	1997	5	roe	roe	PROPN
ftr-405	1997	6	v.	v.	PROPN
ftr-405	1997	7	wade	wade	PROPN
ftr-405	1997	8	,	,	PUNCT
ftr-405	1997	9	410	410	NUM
ftr-405	1997	10	u.s	u.s	PROPN
ftr-405	1997	11	.	.	PROPN
ftr-405	1997	12	113	113	NUM
ftr-405	1997	13	(	(	PUNCT
ftr-405	1997	14	1973	1973	NUM
ftr-405	1997	15	)	)	PUNCT
ftr-405	1997	16	,	,	PUNCT
ftr-405	1997	17	the	the	DET
ftr-405	1997	18	court	court	NOUN
ftr-405	1997	19	is	be	AUX
ftr-405	1997	20	composed	compose	VERB
ftr-405	1997	21	of	of	ADP
ftr-405	1997	22	different	different	ADJ
ftr-405	1997	23	judges	judge	NOUN
ftr-405	1997	24	from	from	ADP
ftr-405	1997	25	those	those	PRON
ftr-405	1997	26	who	who	PRON
ftr-405	1997	27	rendered	render	VERB
ftr-405	1997	28	the	the	DET
ftr-405	1997	29	decision	decision	NOUN
ftr-405	1997	30	.	.	PUNCT
ftr-405	1998	1	yet	yet	ADV
ftr-405	1998	2	,	,	PUNCT
ftr-405	1998	3	while	while	SCONJ
ftr-405	1998	4	the	the	DET
ftr-405	1998	5	court	court	NOUN
ftr-405	1998	6	has	have	AUX
ftr-405	1998	7	limited	limit	VERB
ftr-405	1998	8	or	or	CCONJ
ftr-405	1998	9	distinguished	distinguish	VERB
ftr-405	1998	10	subsequent	subsequent	ADJ
ftr-405	1998	11	cases	case	NOUN
ftr-405	1998	12	,	,	PUNCT
ftr-405	1998	13	it	it	PRON
ftr-405	1998	14	has	have	AUX
ftr-405	1998	15	not	not	PART
ftr-405	1998	16	overruled	overrule	VERB
ftr-405	1998	17	roe	roe	PROPN
ftr-405	1998	18	v.	v.	PROPN
ftr-405	1998	19	wade	wade	PROPN
ftr-405	1998	20	.	.	PUNCT
ftr-405	1999	1	521	521	NUM
ftr-405	1999	2	.	.	PUNCT
ftr-405	2000	1	burnet	burnet	PROPN
ftr-405	2000	2	v.	v.	PROPN
ftr-405	2000	3	coronado	coronado	PROPN
ftr-405	2000	4	oil	oil	PROPN
ftr-405	2000	5	&	&	CCONJ
ftr-405	2000	6	gas	gas	PROPN
ftr-405	2000	7	co.	co.	PROPN
ftr-405	2000	8	,	,	PUNCT
ftr-405	2000	9	285	285	NUM
ftr-405	2000	10	u.s	u.s	PROPN
ftr-405	2000	11	.	.	PROPN
ftr-405	2000	12	393	393	NUM
ftr-405	2000	13	,	,	PUNCT
ftr-405	2000	14	406	406	NUM
ftr-405	2000	15	(	(	PUNCT
ftr-405	2000	16	1932	1932	NUM
ftr-405	2000	17	)	)	PUNCT
ftr-405	2000	18	(	(	PUNCT
ftr-405	2000	19	brandeis	brandeis	NOUN
ftr-405	2000	20	,	,	PUNCT
ftr-405	2000	21	dissenting	dissent	VERB
ftr-405	2000	22	)	)	PUNCT
ftr-405	2000	23	.	.	PUNCT
ftr-405	2001	1	even	even	ADV
ftr-405	2001	2	if	if	SCONJ
ftr-405	2001	3	it	it	PRON
ftr-405	2001	4	differs	differ	VERB
ftr-405	2001	5	from	from	ADP
ftr-405	2001	6	the	the	DET
ftr-405	2001	7	lower	low	ADJ
ftr-405	2001	8	court	court	NOUN
ftr-405	2001	9	on	on	ADP
ftr-405	2001	10	a	a	DET
ftr-405	2001	11	substantive	substantive	ADJ
ftr-405	2001	12	,	,	PUNCT
ftr-405	2001	13	but	but	CCONJ
ftr-405	2001	14	nonconstitutional	nonconstitutional	ADJ
ftr-405	2001	15	,	,	PUNCT
ftr-405	2001	16	issue	issue	NOUN
ftr-405	2001	17	in	in	ADP
ftr-405	2001	18	the	the	DET
ftr-405	2001	19	case	case	NOUN
ftr-405	2001	20	.	.	PUNCT
ftr-405	2002	1	given	give	VERB
ftr-405	2002	2	that	that	DET
ftr-405	2002	3	choice	choice	NOUN
ftr-405	2002	4	,	,	PUNCT
ftr-405	2002	5	the	the	DET
ftr-405	2002	6	constitutional	constitutional	ADJ
ftr-405	2002	7	court	court	NOUN
ftr-405	2002	8	may	may	AUX
ftr-405	2002	9	choose	choose	VERB
ftr-405	2002	10	to	to	PART
ftr-405	2002	11	exercise	exercise	VERB
ftr-405	2002	12	jurisdiction	jurisdiction	NOUN
ftr-405	2002	13	in	in	ADP
ftr-405	2002	14	instances	instance	NOUN
ftr-405	2002	15	where	where	SCONJ
ftr-405	2002	16	the	the	DET
ftr-405	2002	17	u.s	u.s	PROPN
ftr-405	2002	18	.	.	PROPN
ftr-405	2002	19	supreme	supreme	PROPN
ftr-405	2002	20	court	court	PROPN
ftr-405	2002	21	may	may	AUX
ftr-405	2002	22	choose	choose	VERB
ftr-405	2002	23	to	to	PART
ftr-405	2002	24	avoid	avoid	VERB
ftr-405	2002	25	the	the	DET
ftr-405	2002	26	constitutional	constitutional	ADJ
ftr-405	2002	27	question	question	NOUN
ftr-405	2002	28	.	.	PUNCT
ftr-405	2003	1	perhaps	perhaps	ADV
ftr-405	2003	2	the516	the516	VERB
ftr-405	2003	3	constitutional	constitutional	ADJ
ftr-405	2003	4	court	court	NOUN
ftr-405	2003	5	,	,	PUNCT
ftr-405	2003	6	whether	whether	SCONJ
ftr-405	2003	7	or	or	CCONJ
ftr-405	2003	8	not	not	PART
ftr-405	2003	9	consciously	consciously	ADV
ftr-405	2003	10	,	,	PUNCT
ftr-405	2003	11	protects	protect	VERB
ftr-405	2003	12	its	its	PRON
ftr-405	2003	13	own	own	ADJ
ftr-405	2003	14	relevance	relevance	NOUN
ftr-405	2003	15	by	by	ADP
ftr-405	2003	16	deciding	decide	VERB
ftr-405	2003	17	issues	issue	NOUN
ftr-405	2003	18	on	on	ADP
ftr-405	2003	19	constitutional	constitutional	ADJ
ftr-405	2003	20	grounds	ground	NOUN
ftr-405	2003	21	that	that	SCONJ
ftr-405	2003	22	another	another	DET
ftr-405	2003	23	court	court	NOUN
ftr-405	2003	24	might	might	AUX
ftr-405	2003	25	have	have	AUX
ftr-405	2003	26	resolved	resolve	VERB
ftr-405	2003	27	on	on	ADP
ftr-405	2003	28	non	non	ADJ
ftr-405	2003	29	-	-	ADJ
ftr-405	2003	30	constitutional	constitutional	ADJ
ftr-405	2003	31	grounds	ground	NOUN
ftr-405	2003	32	.	.	PUNCT
ftr-405	2004	1	moreover	moreover	ADV
ftr-405	2004	2	,	,	PUNCT
ftr-405	2004	3	the	the	DET
ftr-405	2004	4	basic	basic	ADJ
ftr-405	2004	5	law	law	NOUN
ftr-405	2004	6	denies	deny	VERB
ftr-405	2004	7	other	other	ADJ
ftr-405	2004	8	courts	court	NOUN
ftr-405	2004	9	the	the	DET
ftr-405	2004	10	power	power	NOUN
ftr-405	2004	11	to	to	PART
ftr-405	2004	12	avoid	avoid	VERB
ftr-405	2004	13	constitutional	constitutional	ADJ
ftr-405	2004	14	issues	issue	NOUN
ftr-405	2004	15	.	.	PUNCT
ftr-405	2005	1	if	if	SCONJ
ftr-405	2005	2	a	a	DET
ftr-405	2005	3	constitutional	constitutional	ADJ
ftr-405	2005	4	issue	issue	NOUN
ftr-405	2005	5	is	be	AUX
ftr-405	2005	6	significant	significant	ADJ
ftr-405	2005	7	to	to	ADP
ftr-405	2005	8	the	the	DET
ftr-405	2005	9	case	case	NOUN
ftr-405	2005	10	,	,	PUNCT
ftr-405	2005	11	referral	referral	NOUN
ftr-405	2005	12	of	of	ADP
ftr-405	2005	13	the	the	DET
ftr-405	2005	14	constitutional	constitutional	ADJ
ftr-405	2005	15	issue	issue	NOUN
ftr-405	2005	16	to	to	ADP
ftr-405	2005	17	the	the	DET
ftr-405	2005	18	constitutional	constitutional	ADJ
ftr-405	2005	19	court	court	NOUN
ftr-405	2005	20	is	be	AUX
ftr-405	2005	21	mandatory.517	mandatory.517	NOUN
ftr-405	2005	22	lest	lest	ADJ
ftr-405	2005	23	courts	court	NOUN
ftr-405	2005	24	risk	risk	VERB
ftr-405	2005	25	being	be	AUX
ftr-405	2005	26	viewed	view	VERB
ftr-405	2005	27	as	as	ADP
ftr-405	2005	28	insensitive	insensitive	ADJ
ftr-405	2005	29	to	to	ADP
ftr-405	2005	30	individual	individual	ADJ
ftr-405	2005	31	rights	right	NOUN
ftr-405	2005	32	,	,	PUNCT
ftr-405	2005	33	they	they	PRON
ftr-405	2005	34	,	,	PUNCT
ftr-405	2005	35	especially	especially	ADV
ftr-405	2005	36	early	early	ADV
ftr-405	2005	37	in	in	ADP
ftr-405	2005	38	the	the	DET
ftr-405	2005	39	post	post	ADJ
ftr-405	2005	40	-	-	ADJ
ftr-405	2005	41	war	war	ADJ
ftr-405	2005	42	period	period	NOUN
ftr-405	2005	43	,	,	PUNCT
ftr-405	2005	44	may	may	AUX
ftr-405	2005	45	have	have	AUX
ftr-405	2005	46	opted	opt	VERB
ftr-405	2005	47	to	to	PART
ftr-405	2005	48	identify	identify	VERB
ftr-405	2005	49	constitutional	constitutional	ADJ
ftr-405	2005	50	issues	issue	NOUN
ftr-405	2005	51	and	and	CCONJ
ftr-405	2005	52	refer	refer	VERB
ftr-405	2005	53	the	the	DET
ftr-405	2005	54	case	case	NOUN
ftr-405	2005	55	to	to	ADP
ftr-405	2005	56	the	the	DET
ftr-405	2005	57	constitutional	constitutional	ADJ
ftr-405	2005	58	court	court	NOUN
ftr-405	2005	59	.	.	PUNCT
ftr-405	2006	1	over	over	ADP
ftr-405	2006	2	sensitivity	sensitivity	NOUN
ftr-405	2006	3	to	to	ADP
ftr-405	2006	4	constitutional	constitutional	ADJ
ftr-405	2006	5	matters	matter	NOUN
ftr-405	2006	6	after	after	SCONJ
ftr-405	2006	7	the	the	DET
ftr-405	2006	8	war	war	NOUN
ftr-405	2006	9	was	be	AUX
ftr-405	2006	10	certainly	certainly	ADV
ftr-405	2006	11	preferable	preferable	ADJ
ftr-405	2006	12	to	to	ADP
ftr-405	2006	13	under	under	ADP
ftr-405	2006	14	sensitivity	sensitivity	NOUN
ftr-405	2006	15	.	.	PUNCT
ftr-405	2007	1	the	the	DET
ftr-405	2007	2	third	third	ADJ
ftr-405	2007	3	hypothesis	hypothesis	NOUN
ftr-405	2007	4	emerges	emerge	VERB
ftr-405	2007	5	from	from	ADP
ftr-405	2007	6	the	the	DET
ftr-405	2007	7	common	common	ADJ
ftr-405	2007	8	law	law	NOUN
ftr-405	2007	9	’s	’s	PART
ftr-405	2007	10	reliance	reliance	NOUN
ftr-405	2007	11	on	on	ADP
ftr-405	2007	12	a	a	DET
ftr-405	2007	13	system	system	NOUN
ftr-405	2007	14	of	of	ADP
ftr-405	2007	15	precedents	precedent	NOUN
ftr-405	2007	16	and	and	CCONJ
ftr-405	2007	17	the	the	DET
ftr-405	2007	18	rule	rule	NOUN
ftr-405	2007	19	of	of	ADP
ftr-405	2007	20	stare	stare	ADJ
ftr-405	2007	21	decisis	decisis	NOUN
ftr-405	2007	22	.	.	PUNCT
ftr-405	2008	1	once	once	SCONJ
ftr-405	2008	2	the	the	DET
ftr-405	2008	3	supreme	supreme	PROPN
ftr-405	2008	4	court518	court518	PROPN
ftr-405	2008	5	elects	elect	NOUN
ftr-405	2008	6	to	to	PART
ftr-405	2008	7	decide	decide	VERB
ftr-405	2008	8	an	an	DET
ftr-405	2008	9	issue	issue	NOUN
ftr-405	2008	10	on	on	ADP
ftr-405	2008	11	constitutional	constitutional	ADJ
ftr-405	2008	12	grounds	ground	NOUN
ftr-405	2008	13	,	,	PUNCT
ftr-405	2008	14	its	its	PRON
ftr-405	2008	15	decision	decision	NOUN
ftr-405	2008	16	is	be	AUX
ftr-405	2008	17	the	the	DET
ftr-405	2008	18	law	law	NOUN
ftr-405	2008	19	of	of	ADP
ftr-405	2008	20	the	the	DET
ftr-405	2008	21	land	land	NOUN
ftr-405	2008	22	,	,	PUNCT
ftr-405	2008	23	despite	despite	SCONJ
ftr-405	2008	24	subsequent	subsequent	ADJ
ftr-405	2008	25	legislative	legislative	ADJ
ftr-405	2008	26	enactments	enactment	NOUN
ftr-405	2008	27	.	.	PUNCT
ftr-405	2009	1	only	only	ADV
ftr-405	2009	2	when	when	SCONJ
ftr-405	2009	3	the	the	DET
ftr-405	2009	4	weight	weight	NOUN
ftr-405	2009	5	of	of	ADP
ftr-405	2009	6	later	later	ADJ
ftr-405	2009	7	decisions	decision	NOUN
ftr-405	2009	8	have	have	VERB
ftr-405	2009	9	so	so	ADV
ftr-405	2009	10	limited	limited	ADJ
ftr-405	2009	11	or	or	CCONJ
ftr-405	2009	12	distinguished	distinguish	VERB
ftr-405	2009	13	an	an	DET
ftr-405	2009	14	earlier	early	ADJ
ftr-405	2009	15	opinion	opinion	NOUN
ftr-405	2009	16	,	,	PUNCT
ftr-405	2009	17	such	such	ADJ
ftr-405	2009	18	that	that	SCONJ
ftr-405	2009	19	overruling	overrule	VERB
ftr-405	2009	20	the	the	DET
ftr-405	2009	21	earlier	early	ADJ
ftr-405	2009	22	decision	decision	NOUN
ftr-405	2009	23	is	be	AUX
ftr-405	2009	24	almost	almost	ADV
ftr-405	2009	25	inevitable	inevitable	ADJ
ftr-405	2009	26	,	,	PUNCT
ftr-405	2009	27	does	do	AUX
ftr-405	2009	28	the	the	DET
ftr-405	2009	29	court	court	NOUN
ftr-405	2009	30	reverse	reverse	VERB
ftr-405	2009	31	its	its	PRON
ftr-405	2009	32	position	position	NOUN
ftr-405	2009	33	.	.	PUNCT
ftr-405	2010	1	changes	change	NOUN
ftr-405	2010	2	in	in	ADP
ftr-405	2010	3	the	the	DET
ftr-405	2010	4	composition	composition	NOUN
ftr-405	2010	5	of	of	ADP
ftr-405	2010	6	the	the	DET
ftr-405	2010	7	court	court	NOUN
ftr-405	2010	8	may	may	AUX
ftr-405	2010	9	result	result	VERB
ftr-405	2010	10	in	in	ADP
ftr-405	2010	11	the	the	DET
ftr-405	2010	12	court’s519	court’s519	ADJ
ftr-405	2010	13	greater	great	ADJ
ftr-405	2010	14	willingness	willingness	NOUN
ftr-405	2010	15	to	to	PART
ftr-405	2010	16	limit	limit	VERB
ftr-405	2010	17	the	the	DET
ftr-405	2010	18	holding	holding	NOUN
ftr-405	2010	19	in	in	ADP
ftr-405	2010	20	an	an	DET
ftr-405	2010	21	earlier	early	ADJ
ftr-405	2010	22	decision	decision	NOUN
ftr-405	2010	23	or	or	CCONJ
ftr-405	2010	24	to	to	PART
ftr-405	2010	25	distinguish	distinguish	VERB
ftr-405	2010	26	a	a	DET
ftr-405	2010	27	case	case	NOUN
ftr-405	2010	28	before	before	ADP
ftr-405	2010	29	the	the	DET
ftr-405	2010	30	court	court	NOUN
ftr-405	2010	31	from	from	ADP
ftr-405	2010	32	existing	exist	VERB
ftr-405	2010	33	precedent	precedent	NOUN
ftr-405	2010	34	,	,	PUNCT
ftr-405	2010	35	but	but	CCONJ
ftr-405	2010	36	overruling	overrule	VERB
ftr-405	2010	37	earlier520	earlier520	NOUN
ftr-405	2010	38	decisions	decision	NOUN
ftr-405	2010	39	is	be	AUX
ftr-405	2010	40	exceptional	exceptional	ADJ
ftr-405	2010	41	:	:	PUNCT
ftr-405	2010	42	“	"	PUNCT
ftr-405	2010	43	[	[	X
ftr-405	2010	44	s]tare	s]tare	ADP
ftr-405	2010	45	decisis	decisis	NOUN
ftr-405	2010	46	is	be	AUX
ftr-405	2010	47	usually	usually	ADV
ftr-405	2010	48	the	the	DET
ftr-405	2010	49	wise	wise	ADJ
ftr-405	2010	50	policy	policy	NOUN
ftr-405	2010	51	,	,	PUNCT
ftr-405	2010	52	because	because	SCONJ
ftr-405	2010	53	in	in	ADP
ftr-405	2010	54	most	most	ADJ
ftr-405	2010	55	matters	matter	NOUN
ftr-405	2010	56	it	it	PRON
ftr-405	2010	57	is	be	AUX
ftr-405	2010	58	more	more	ADV
ftr-405	2010	59	important	important	ADJ
ftr-405	2010	60	that	that	SCONJ
ftr-405	2010	61	the	the	DET
ftr-405	2010	62	applicable	applicable	ADJ
ftr-405	2010	63	rule	rule	NOUN
ftr-405	2010	64	of	of	ADP
ftr-405	2010	65	law	law	NOUN
ftr-405	2010	66	be	be	AUX
ftr-405	2010	67	settled	settle	VERB
ftr-405	2010	68	than	than	SCONJ
ftr-405	2010	69	that	that	SCONJ
ftr-405	2010	70	it	it	PRON
ftr-405	2010	71	be	be	AUX
ftr-405	2010	72	settled	settle	VERB
ftr-405	2010	73	right	right	ADJ
ftr-405	2010	74	.	.	PUNCT
ftr-405	2011	1	”521	”521	PROPN
ftr-405	2011	2	333	333	NUM
ftr-405	2011	3	horizontal	horizontal	ADJ
ftr-405	2011	4	and	and	CCONJ
ftr-405	2011	5	vertical	vertical	ADJ
ftr-405	2011	6	equity	equity	NOUN
ftr-405	2011	7	in	in	ADP
ftr-405	2011	8	taxation	taxation	NOUN
ftr-405	2012	1	[	[	X
ftr-405	2012	2	vol.7:5	vol.7:5	PROPN
ftr-405	2012	3	522	522	NUM
ftr-405	2012	4	.	.	PUNCT
ftr-405	2013	1	spector	spector	PROPN
ftr-405	2013	2	motor	motor	PROPN
ftr-405	2013	3	service	service	PROPN
ftr-405	2013	4	,	,	PUNCT
ftr-405	2013	5	inc	inc	PROPN
ftr-405	2013	6	.	.	PROPN
ftr-405	2014	1	v.	v.	PROPN
ftr-405	2014	2	mclaughlin	mclaughlin	PROPN
ftr-405	2014	3	,	,	PUNCT
ftr-405	2014	4	323	323	NUM
ftr-405	2014	5	u.s	u.s	PROPN
ftr-405	2014	6	.	.	PROPN
ftr-405	2014	7	101	101	NUM
ftr-405	2014	8	,	,	PUNCT
ftr-405	2014	9	105	105	NUM
ftr-405	2014	10	(	(	PUNCT
ftr-405	2014	11	1944	1944	NUM
ftr-405	2014	12	)	)	PUNCT
ftr-405	2014	13	.	.	PUNCT
ftr-405	2015	1	523	523	NUM
ftr-405	2015	2	.	.	PUNCT
ftr-405	2016	1	doc	doc	PROPN
ftr-405	2016	2	v.	v.	PROPN
ftr-405	2016	3	united	united	PROPN
ftr-405	2016	4	states	states	PROPN
ftr-405	2016	5	house	house	PROPN
ftr-405	2016	6	of	of	ADP
ftr-405	2016	7	representatives	representatives	PROPN
ftr-405	2016	8	,	,	PUNCT
ftr-405	2016	9	525	525	NUM
ftr-405	2016	10	u.s	u.s	PROPN
ftr-405	2016	11	.	.	PROPN
ftr-405	2016	12	316	316	NUM
ftr-405	2016	13	,	,	PUNCT
ftr-405	2016	14	343	343	NUM
ftr-405	2016	15	(	(	PUNCT
ftr-405	2016	16	1999	1999	NUM
ftr-405	2016	17	)	)	PUNCT
ftr-405	2016	18	.	.	PUNCT
ftr-405	2017	1	524	524	NUM
ftr-405	2017	2	.	.	PUNCT
ftr-405	2017	3	valley	valley	NOUN
ftr-405	2017	4	forge	forge	PROPN
ftr-405	2017	5	christian	christian	PROPN
ftr-405	2017	6	college	college	PROPN
ftr-405	2017	7	v.	v.	PROPN
ftr-405	2017	8	americans	americans	PROPN
ftr-405	2017	9	united	unite	VERB
ftr-405	2017	10	for	for	ADP
ftr-405	2017	11	separation	separation	NOUN
ftr-405	2017	12	of	of	ADP
ftr-405	2017	13	church	church	PROPN
ftr-405	2017	14	&	&	CCONJ
ftr-405	2017	15	state	state	PROPN
ftr-405	2017	16	,	,	PUNCT
ftr-405	2017	17	454	454	NUM
ftr-405	2017	18	u.s	u.s	PROPN
ftr-405	2017	19	.	.	PROPN
ftr-405	2017	20	464	464	NUM
ftr-405	2017	21	,	,	PUNCT
ftr-405	2017	22	474	474	NUM
ftr-405	2017	23	(	(	PUNCT
ftr-405	2017	24	1982	1982	NUM
ftr-405	2017	25	)	)	PUNCT
ftr-405	2017	26	(	(	PUNCT
ftr-405	2017	27	plaintiff	plaintiff	VERB
ftr-405	2017	28	lacking	lack	VERB
ftr-405	2017	29	standing	stand	VERB
ftr-405	2017	30	because	because	SCONJ
ftr-405	2017	31	of	of	ADP
ftr-405	2017	32	no	no	DET
ftr-405	2017	33	injury	injury	NOUN
ftr-405	2017	34	to	to	ADP
ftr-405	2017	35	itself	itself	PRON
ftr-405	2017	36	from	from	ADP
ftr-405	2017	37	the	the	DET
ftr-405	2017	38	purported	purport	VERB
ftr-405	2017	39	transfer	transfer	NOUN
ftr-405	2017	40	of	of	ADP
ftr-405	2017	41	property	property	NOUN
ftr-405	2017	42	in	in	ADP
ftr-405	2017	43	violation	violation	NOUN
ftr-405	2017	44	of	of	ADP
ftr-405	2017	45	the	the	DET
ftr-405	2017	46	establishment	establishment	NOUN
ftr-405	2017	47	clause	clause	NOUN
ftr-405	2017	48	)	)	PUNCT
ftr-405	2017	49	.	.	PUNCT
ftr-405	2018	1	525	525	NUM
ftr-405	2018	2	.	.	PUNCT
ftr-405	2019	1	marbury	marbury	PROPN
ftr-405	2019	2	v.	v.	PROPN
ftr-405	2019	3	madison	madison	PROPN
ftr-405	2019	4	,	,	PUNCT
ftr-405	2019	5	5	5	NUM
ftr-405	2019	6	u.s	u.s	PROPN
ftr-405	2019	7	.	.	PROPN
ftr-405	2019	8	137	137	NUM
ftr-405	2019	9	,	,	PUNCT
ftr-405	2019	10	177	177	NUM
ftr-405	2019	11	(	(	PUNCT
ftr-405	2019	12	1803	1803	NUM
ftr-405	2019	13	)	)	PUNCT
ftr-405	2019	14	(	(	PUNCT
ftr-405	2019	15	establishing	establish	VERB
ftr-405	2019	16	the	the	DET
ftr-405	2019	17	supreme	supreme	PROPN
ftr-405	2019	18	court	court	PROPN
ftr-405	2019	19	’s	’s	PART
ftr-405	2019	20	power	power	NOUN
ftr-405	2019	21	to	to	PART
ftr-405	2019	22	review	review	VERB
ftr-405	2019	23	legislative	legislative	ADJ
ftr-405	2019	24	acts	act	NOUN
ftr-405	2019	25	for	for	ADP
ftr-405	2019	26	constitutionality	constitutionality	NOUN
ftr-405	2019	27	)	)	PUNCT
ftr-405	2019	28	.	.	PUNCT
ftr-405	2020	1	clinton	clinton	PROPN
ftr-405	2020	2	v.	v.	ADP
ftr-405	2020	3	city	city	PROPN
ftr-405	2020	4	of	of	ADP
ftr-405	2020	5	new	new	PROPN
ftr-405	2020	6	york	york	PROPN
ftr-405	2020	7	,	,	PUNCT
ftr-405	2020	8	524	524	NUM
ftr-405	2020	9	u.s	u.s	PROPN
ftr-405	2020	10	.	.	PROPN
ftr-405	2020	11	417	417	NUM
ftr-405	2020	12	,	,	PUNCT
ftr-405	2020	13	450	450	NUM
ftr-405	2020	14	(	(	PUNCT
ftr-405	2020	15	1998	1998	NUM
ftr-405	2020	16	)	)	PUNCT
ftr-405	2020	17	(	(	PUNCT
ftr-405	2020	18	ruling	rule	VERB
ftr-405	2020	19	“	"	PUNCT
ftr-405	2020	20	line	line	NOUN
ftr-405	2020	21	item	item	NOUN
ftr-405	2020	22	veto	veto	NOUN
ftr-405	2020	23	”	"	PUNCT
ftr-405	2020	24	to	to	PART
ftr-405	2020	25	be	be	AUX
ftr-405	2020	26	unconstitutional	unconstitutional	ADJ
ftr-405	2020	27	,	,	PUNCT
ftr-405	2020	28	kennedy	kennedy	PROPN
ftr-405	2020	29	concurring	concurring	NOUN
ftr-405	2020	30	and	and	CCONJ
ftr-405	2020	31	discussing	discuss	VERB
ftr-405	2020	32	the	the	DET
ftr-405	2020	33	importance	importance	NOUN
ftr-405	2020	34	of	of	ADP
ftr-405	2020	35	separation	separation	NOUN
ftr-405	2020	36	of	of	ADP
ftr-405	2020	37	powers	power	NOUN
ftr-405	2020	38	)	)	PUNCT
ftr-405	2020	39	.	.	PUNCT
ftr-405	2021	1	the	the	DET
ftr-405	2021	2	fourth	fourth	ADJ
ftr-405	2021	3	hypothesis	hypothesis	NOUN
ftr-405	2021	4	goes	go	VERB
ftr-405	2021	5	to	to	ADP
ftr-405	2021	6	the	the	DET
ftr-405	2021	7	united	united	PROPN
ftr-405	2021	8	states	states	PROPN
ftr-405	2021	9	’	’	PART
ftr-405	2021	10	governmental	governmental	ADJ
ftr-405	2021	11	system	system	NOUN
ftr-405	2021	12	,	,	PUNCT
ftr-405	2021	13	separation	separation	NOUN
ftr-405	2021	14	of	of	ADP
ftr-405	2021	15	powers	power	NOUN
ftr-405	2021	16	and	and	CCONJ
ftr-405	2021	17	judicial	judicial	ADJ
ftr-405	2021	18	review	review	NOUN
ftr-405	2021	19	.	.	PUNCT
ftr-405	2022	1	as	as	ADP
ftr-405	2022	2	a	a	DET
ftr-405	2022	3	general	general	ADJ
ftr-405	2022	4	policy	policy	NOUN
ftr-405	2022	5	matter	matter	NOUN
ftr-405	2022	6	,	,	PUNCT
ftr-405	2022	7	the	the	DET
ftr-405	2022	8	supreme	supreme	PROPN
ftr-405	2022	9	court	court	PROPN
ftr-405	2022	10	avoids	avoid	VERB
ftr-405	2022	11	constitutional	constitutional	ADJ
ftr-405	2022	12	questions	question	NOUN
ftr-405	2022	13	whenever	whenever	SCONJ
ftr-405	2022	14	possible	possible	ADJ
ftr-405	2022	15	.	.	PUNCT
ftr-405	2023	1	in	in	ADP
ftr-405	2023	2	abstaining	abstain	VERB
ftr-405	2023	3	from	from	ADP
ftr-405	2023	4	deciding	decide	VERB
ftr-405	2023	5	a	a	DET
ftr-405	2023	6	constitutional	constitutional	ADJ
ftr-405	2023	7	challenge	challenge	NOUN
ftr-405	2023	8	to	to	ADP
ftr-405	2023	9	a	a	DET
ftr-405	2023	10	state	state	NOUN
ftr-405	2023	11	tax	tax	NOUN
ftr-405	2023	12	statute	statute	NOUN
ftr-405	2023	13	until	until	SCONJ
ftr-405	2023	14	the	the	DET
ftr-405	2023	15	state	state	NOUN
ftr-405	2023	16	court	court	NOUN
ftr-405	2023	17	interprets	interpret	VERB
ftr-405	2023	18	applicability	applicability	NOUN
ftr-405	2023	19	of	of	ADP
ftr-405	2023	20	the	the	DET
ftr-405	2023	21	tax	tax	NOUN
ftr-405	2023	22	,	,	PUNCT
ftr-405	2023	23	the	the	DET
ftr-405	2023	24	court	court	NOUN
ftr-405	2023	25	writes	write	VERB
ftr-405	2023	26	:	:	PUNCT
ftr-405	2023	27	522	522	NUM
ftr-405	2023	28	if	if	SCONJ
ftr-405	2023	29	there	there	PRON
ftr-405	2023	30	is	be	VERB
ftr-405	2023	31	one	one	NUM
ftr-405	2023	32	doctrine	doctrine	NOUN
ftr-405	2023	33	more	more	ADV
ftr-405	2023	34	deeply	deeply	ADV
ftr-405	2023	35	rooted	rooted	ADJ
ftr-405	2023	36	than	than	ADP
ftr-405	2023	37	any	any	DET
ftr-405	2023	38	other	other	ADJ
ftr-405	2023	39	in	in	ADP
ftr-405	2023	40	the	the	DET
ftr-405	2023	41	process	process	NOUN
ftr-405	2023	42	of	of	ADP
ftr-405	2023	43	constitutional	constitutional	ADJ
ftr-405	2023	44	adjudication	adjudication	NOUN
ftr-405	2023	45	,	,	PUNCT
ftr-405	2023	46	it	it	PRON
ftr-405	2023	47	is	be	AUX
ftr-405	2023	48	that	that	SCONJ
ftr-405	2023	49	we	we	PRON
ftr-405	2023	50	ought	ought	AUX
ftr-405	2023	51	not	not	PART
ftr-405	2023	52	to	to	PART
ftr-405	2023	53	pass	pass	VERB
ftr-405	2023	54	on	on	ADP
ftr-405	2023	55	questions	question	NOUN
ftr-405	2023	56	of	of	ADP
ftr-405	2023	57	constitutionality	constitutionality	NOUN
ftr-405	2023	58	–	–	PUNCT
ftr-405	2023	59	here	here	ADV
ftr-405	2023	60	the	the	DET
ftr-405	2023	61	distribution	distribution	NOUN
ftr-405	2023	62	of	of	ADP
ftr-405	2023	63	the	the	DET
ftr-405	2023	64	taxing	tax	VERB
ftr-405	2023	65	power	power	NOUN
ftr-405	2023	66	as	as	ADP
ftr-405	2023	67	between	between	ADP
ftr-405	2023	68	the	the	DET
ftr-405	2023	69	state	state	NOUN
ftr-405	2023	70	and	and	CCONJ
ftr-405	2023	71	the	the	DET
ftr-405	2023	72	nation	nation	NOUN
ftr-405	2023	73	–	–	PUNCT
ftr-405	2023	74	unless	unless	SCONJ
ftr-405	2023	75	such	such	ADJ
ftr-405	2023	76	adjudication	adjudication	NOUN
ftr-405	2023	77	is	be	AUX
ftr-405	2023	78	unavoidable	unavoidable	ADJ
ftr-405	2023	79	.	.	PUNCT
ftr-405	2024	1	similarly	similarly	ADV
ftr-405	2024	2	,	,	PUNCT
ftr-405	2024	3	in	in	ADP
ftr-405	2024	4	a	a	DET
ftr-405	2024	5	case	case	NOUN
ftr-405	2024	6	challenging	challenge	VERB
ftr-405	2024	7	a	a	DET
ftr-405	2024	8	statistical	statistical	ADJ
ftr-405	2024	9	sampling	sampling	NOUN
ftr-405	2024	10	that	that	SCONJ
ftr-405	2024	11	the	the	DET
ftr-405	2024	12	census	census	PROPN
ftr-405	2024	13	bureau	bureau	NOUN
ftr-405	2024	14	proposed	propose	VERB
ftr-405	2024	15	in	in	ADP
ftr-405	2024	16	order	order	NOUN
ftr-405	2024	17	to	to	PART
ftr-405	2024	18	apportion	apportion	VERB
ftr-405	2024	19	representation	representation	NOUN
ftr-405	2024	20	in	in	ADP
ftr-405	2024	21	the	the	DET
ftr-405	2024	22	house	house	NOUN
ftr-405	2024	23	of	of	ADP
ftr-405	2024	24	representatives	representatives	PROPN
ftr-405	2024	25	,	,	PUNCT
ftr-405	2024	26	the	the	DET
ftr-405	2024	27	court	court	NOUN
ftr-405	2024	28	concluded	conclude	VERB
ftr-405	2024	29	that	that	SCONJ
ftr-405	2024	30	the	the	DET
ftr-405	2024	31	census	census	NOUN
ftr-405	2024	32	act	act	NOUN
ftr-405	2024	33	did	do	AUX
ftr-405	2024	34	not	not	PART
ftr-405	2024	35	authorize	authorize	VERB
ftr-405	2024	36	the	the	DET
ftr-405	2024	37	sampling	sampling	NOUN
ftr-405	2024	38	method	method	NOUN
ftr-405	2024	39	.	.	PUNCT
ftr-405	2025	1	since	since	SCONJ
ftr-405	2025	2	the	the	DET
ftr-405	2025	3	court	court	NOUN
ftr-405	2025	4	decided	decide	VERB
ftr-405	2025	5	the	the	DET
ftr-405	2025	6	case	case	NOUN
ftr-405	2025	7	on	on	ADP
ftr-405	2025	8	statutory	statutory	ADJ
ftr-405	2025	9	grounds	ground	NOUN
ftr-405	2025	10	,	,	PUNCT
ftr-405	2025	11	it	it	PRON
ftr-405	2025	12	did	do	AUX
ftr-405	2025	13	not	not	PART
ftr-405	2025	14	address	address	VERB
ftr-405	2025	15	the	the	DET
ftr-405	2025	16	constitutional	constitutional	ADJ
ftr-405	2025	17	challenges	challenge	NOUN
ftr-405	2025	18	.	.	PUNCT
ftr-405	2026	1	the	the	DET
ftr-405	2026	2	court	court	NOUN
ftr-405	2026	3	’s	’s	PART
ftr-405	2026	4	reluctance	reluctance	NOUN
ftr-405	2026	5	to523	to523	NOUN
ftr-405	2026	6	exercise	exercise	NOUN
ftr-405	2026	7	judicial	judicial	ADJ
ftr-405	2026	8	review	review	NOUN
ftr-405	2026	9	of	of	ADP
ftr-405	2026	10	statutes	statute	NOUN
ftr-405	2026	11	is	be	AUX
ftr-405	2026	12	understandable	understandable	ADJ
ftr-405	2026	13	as	as	SCONJ
ftr-405	2026	14	it	it	PRON
ftr-405	2026	15	places	place	VERB
ftr-405	2026	16	the	the	DET
ftr-405	2026	17	court	court	NOUN
ftr-405	2026	18	into	into	ADP
ftr-405	2026	19	conflict	conflict	NOUN
ftr-405	2026	20	with	with	ADP
ftr-405	2026	21	the	the	DET
ftr-405	2026	22	legislature	legislature	NOUN
ftr-405	2026	23	.	.	PUNCT
ftr-405	2027	1	since	since	SCONJ
ftr-405	2027	2	the	the	DET
ftr-405	2027	3	constitution	constitution	NOUN
ftr-405	2027	4	delegates	delegate	VERB
ftr-405	2027	5	the	the	DET
ftr-405	2027	6	legislative	legislative	ADJ
ftr-405	2027	7	function	function	NOUN
ftr-405	2027	8	to	to	ADP
ftr-405	2027	9	congress	congress	PROPN
ftr-405	2027	10	,	,	PUNCT
ftr-405	2027	11	judicial	judicial	ADJ
ftr-405	2027	12	review	review	NOUN
ftr-405	2027	13	,	,	PUNCT
ftr-405	2027	14	in	in	ADP
ftr-405	2027	15	the	the	DET
ftr-405	2027	16	court	court	NOUN
ftr-405	2027	17	’s	’s	PART
ftr-405	2027	18	tradition	tradition	NOUN
ftr-405	2027	19	,	,	PUNCT
ftr-405	2027	20	remains	remain	VERB
ftr-405	2027	21	extraordinary	extraordinary	ADJ
ftr-405	2027	22	.	.	PUNCT
ftr-405	2028	1	chief	chief	ADJ
ftr-405	2028	2	justice	justice	PROPN
ftr-405	2028	3	rehnquist	rehnquist	PROPN
ftr-405	2028	4	emphasized	emphasize	VERB
ftr-405	2028	5	this	this	DET
ftr-405	2028	6	point:524	point:524	PROPN
ftr-405	2028	7	proper	proper	ADJ
ftr-405	2028	8	regard	regard	NOUN
ftr-405	2028	9	for	for	ADP
ftr-405	2028	10	the	the	DET
ftr-405	2028	11	complex	complex	ADJ
ftr-405	2028	12	nature	nature	NOUN
ftr-405	2028	13	of	of	ADP
ftr-405	2028	14	our	our	PRON
ftr-405	2028	15	constitutional	constitutional	ADJ
ftr-405	2028	16	structure	structure	NOUN
ftr-405	2028	17	requires	require	VERB
ftr-405	2028	18	neither	neither	CCONJ
ftr-405	2028	19	that	that	SCONJ
ftr-405	2028	20	the	the	DET
ftr-405	2028	21	judicial	judicial	ADJ
ftr-405	2028	22	branch	branch	NOUN
ftr-405	2028	23	shrink	shrink	NOUN
ftr-405	2028	24	from	from	ADP
ftr-405	2028	25	a	a	DET
ftr-405	2028	26	confrontation	confrontation	NOUN
ftr-405	2028	27	with	with	ADP
ftr-405	2028	28	the	the	DET
ftr-405	2028	29	other	other	ADJ
ftr-405	2028	30	two	two	NUM
ftr-405	2028	31	coequal	coequal	ADJ
ftr-405	2028	32	branches	branch	NOUN
ftr-405	2028	33	of	of	ADP
ftr-405	2028	34	the	the	DET
ftr-405	2028	35	federal	federal	ADJ
ftr-405	2028	36	government	government	NOUN
ftr-405	2028	37	,	,	PUNCT
ftr-405	2028	38	nor	nor	CCONJ
ftr-405	2028	39	that	that	SCONJ
ftr-405	2028	40	it	it	PRON
ftr-405	2028	41	hospitably	hospitably	ADV
ftr-405	2028	42	accept	accept	VERB
ftr-405	2028	43	for	for	ADP
ftr-405	2028	44	adjudication	adjudication	NOUN
ftr-405	2028	45	claims	claim	NOUN
ftr-405	2028	46	of	of	ADP
ftr-405	2028	47	constitutional	constitutional	ADJ
ftr-405	2028	48	violation	violation	NOUN
ftr-405	2028	49	by	by	ADP
ftr-405	2028	50	other	other	ADJ
ftr-405	2028	51	branches	branch	NOUN
ftr-405	2028	52	of	of	ADP
ftr-405	2028	53	government	government	NOUN
ftr-405	2028	54	where	where	SCONJ
ftr-405	2028	55	the	the	DET
ftr-405	2028	56	claimant	claimant	NOUN
ftr-405	2028	57	has	have	AUX
ftr-405	2028	58	not	not	PART
ftr-405	2028	59	suffered	suffer	VERB
ftr-405	2028	60	cognizable	cognizable	ADJ
ftr-405	2028	61	injury	injury	NOUN
ftr-405	2028	62	.	.	PUNCT
ftr-405	2029	1	separation	separation	NOUN
ftr-405	2029	2	of	of	ADP
ftr-405	2029	3	powers	power	NOUN
ftr-405	2029	4	is	be	AUX
ftr-405	2029	5	entrenched	entrench	VERB
ftr-405	2029	6	in	in	ADP
ftr-405	2029	7	the	the	DET
ftr-405	2029	8	american	american	ADJ
ftr-405	2029	9	legal	legal	ADJ
ftr-405	2029	10	tradition,525	tradition,525	NOUN
ftr-405	2029	11	and	and	CCONJ
ftr-405	2029	12	judicial	judicial	ADJ
ftr-405	2029	13	restraint	restraint	NOUN
ftr-405	2029	14	is	be	AUX
ftr-405	2029	15	essential	essential	ADJ
ftr-405	2029	16	to	to	PART
ftr-405	2029	17	prevent	prevent	VERB
ftr-405	2029	18	ongoing	ongoing	ADJ
ftr-405	2029	19	struggles	struggle	NOUN
ftr-405	2029	20	between	between	ADP
ftr-405	2029	21	the	the	DET
ftr-405	2029	22	branches	branch	NOUN
ftr-405	2029	23	of	of	ADP
ftr-405	2029	24	government	government	NOUN
ftr-405	2029	25	.	.	PUNCT
ftr-405	2030	1	2006	2006	NUM
ftr-405	2030	2	]	]	PUNCT
ftr-405	2030	3	florida	florida	PROPN
ftr-405	2030	4	tax	tax	PROPN
ftr-405	2030	5	review	review	NOUN
ftr-405	2030	6	334	334	NUM
ftr-405	2030	7	526	526	NUM
ftr-405	2030	8	.	.	PUNCT
ftr-405	2031	1	estg	estg	PROPN
ftr-405	2031	2	§	§	PROPN
ftr-405	2031	3	3	3	NUM
ftr-405	2031	4	2	2	NUM
ftr-405	2031	5	.	.	PUNCT
ftr-405	2032	1	(	(	PUNCT
ftr-405	2032	2	exempting	exempt	VERB
ftr-405	2032	3	welfare	welfare	NOUN
ftr-405	2032	4	payments	payment	NOUN
ftr-405	2032	5	from	from	ADP
ftr-405	2032	6	the	the	DET
ftr-405	2032	7	income	income	NOUN
ftr-405	2032	8	tax	tax	NOUN
ftr-405	2032	9	)	)	PUNCT
ftr-405	2032	10	.	.	PUNCT
ftr-405	2033	1	527	527	NUM
ftr-405	2033	2	.	.	X
ftr-405	2033	3	bverge	bverge	VERB
ftr-405	2033	4	87	87	NUM
ftr-405	2033	5	,	,	PUNCT
ftr-405	2033	6	153	153	NUM
ftr-405	2033	7	(	(	PUNCT
ftr-405	2033	8	sept	sept	PROPN
ftr-405	2033	9	.	.	PROPN
ftr-405	2033	10	25	25	NUM
ftr-405	2033	11	,	,	PUNCT
ftr-405	2033	12	1992	1992	NUM
ftr-405	2033	13	,	,	PUNCT
ftr-405	2033	14	2d	2d	NUM
ftr-405	2033	15	senat	senat	PROPN
ftr-405	2033	16	)	)	PUNCT
ftr-405	2033	17	,	,	PUNCT
ftr-405	2033	18	supra	supra	PROPN
ftr-405	2033	19	note	note	NOUN
ftr-405	2033	20	123	123	NUM
ftr-405	2033	21	,	,	PUNCT
ftr-405	2033	22	discussed	discuss	VERB
ftr-405	2033	23	in	in	ADP
ftr-405	2033	24	text	text	NOUN
ftr-405	2033	25	accompanying	accompanying	ADJ
ftr-405	2033	26	note	note	NOUN
ftr-405	2033	27	supra	supra	PROPN
ftr-405	2033	28	385	385	NUM
ftr-405	2033	29	.	.	PROPN
ftr-405	2033	30	528	528	NUM
ftr-405	2033	31	.	.	PUNCT
ftr-405	2034	1	pub	pub	NOUN
ftr-405	2034	2	.	.	PUNCT
ftr-405	2035	1	l.	l.	PROPN
ftr-405	2035	2	no	no	INTJ
ftr-405	2035	3	.	.	PROPN
ftr-405	2036	1	104	104	NUM
ftr-405	2036	2	-	-	SYM
ftr-405	2036	3	193	193	NUM
ftr-405	2036	4	(	(	PUNCT
ftr-405	2036	5	104th	104th	ADJ
ftr-405	2036	6	cong	cong	NOUN
ftr-405	2036	7	,	,	PUNCT
ftr-405	2036	8	1st	1st	ADJ
ftr-405	2036	9	sess	sess	NOUN
ftr-405	2036	10	.	.	PUNCT
ftr-405	2036	11	,	,	PUNCT
ftr-405	2036	12	aug	aug	PROPN
ftr-405	2036	13	.	.	PROPN
ftr-405	2036	14	22	22	NUM
ftr-405	2036	15	,	,	PUNCT
ftr-405	2036	16	1996	1996	NUM
ftr-405	2036	17	)	)	PUNCT
ftr-405	2036	18	.	.	PUNCT
ftr-405	2037	1	529	529	X
ftr-405	2037	2	.	.	PUNCT
ftr-405	2038	1	see	see	VERB
ftr-405	2038	2	discussion	discussion	NOUN
ftr-405	2038	3	supra	supra	PROPN
ftr-405	2038	4	part	part	PROPN
ftr-405	2038	5	iii	iii	PROPN
ftr-405	2038	6	d.	d.	PROPN
ftr-405	2038	7	530	530	NUM
ftr-405	2038	8	.	.	PUNCT
ftr-405	2039	1	am	be	AUX
ftr-405	2039	2	.	.	PUNCT
ftr-405	2040	1	trucking	trucking	NOUN
ftr-405	2040	2	ass’ns	ass’ns	PROPN
ftr-405	2040	3	v.	v.	ADP
ftr-405	2040	4	mich	mich	PROPN
ftr-405	2040	5	.	.	PROPN
ftr-405	2040	6	psc	psc	PROPN
ftr-405	2040	7	,	,	PUNCT
ftr-405	2040	8	125	125	NUM
ftr-405	2040	9	s.	s.	PROPN
ftr-405	2040	10	ct	ct	PROPN
ftr-405	2040	11	.	.	PROPN
ftr-405	2040	12	2419	2419	NUM
ftr-405	2040	13	(	(	PUNCT
ftr-405	2040	14	2005	2005	NUM
ftr-405	2040	15	)	)	PUNCT
ftr-405	2040	16	.	.	PUNCT
ftr-405	2041	1	531	531	NUM
ftr-405	2041	2	.	.	PUNCT
ftr-405	2041	3	data	datum	NOUN
ftr-405	2041	4	exists	exist	VERB
ftr-405	2041	5	for	for	ADP
ftr-405	2041	6	the	the	DET
ftr-405	2041	7	federal	federal	ADJ
ftr-405	2041	8	cases	case	NOUN
ftr-405	2041	9	,	,	PUNCT
ftr-405	2041	10	see	see	VERB
ftr-405	2041	11	supra	supra	PROPN
ftr-405	2041	12	notes	note	VERB
ftr-405	2041	13	157	157	NUM
ftr-405	2041	14	-	-	SYM
ftr-405	2041	15	159	159	NUM
ftr-405	2041	16	.	.	PUNCT
ftr-405	2042	1	the	the	DET
ftr-405	2042	2	state	state	NOUN
ftr-405	2042	3	cases	case	NOUN
ftr-405	2042	4	are	be	AUX
ftr-405	2042	5	an	an	DET
ftr-405	2042	6	unscientific	unscientific	ADJ
ftr-405	2042	7	estimate	estimate	NOUN
ftr-405	2042	8	.	.	PUNCT
ftr-405	2043	1	532	532	NUM
ftr-405	2043	2	.	.	PUNCT
ftr-405	2044	1	supra	supra	PROPN
ftr-405	2044	2	notes	note	VERB
ftr-405	2044	3	153	153	NUM
ftr-405	2044	4	-	-	SYM
ftr-405	2044	5	156	156	NUM
ftr-405	2044	6	and	and	CCONJ
ftr-405	2044	7	accompanying	accompany	VERB
ftr-405	2044	8	text	text	NOUN
ftr-405	2044	9	.	.	PUNCT
ftr-405	2045	1	533	533	X
ftr-405	2045	2	.	.	PUNCT
ftr-405	2046	1	see	see	VERB
ftr-405	2046	2	discussion	discussion	NOUN
ftr-405	2046	3	supra	supra	PROPN
ftr-405	2046	4	part	part	PROPN
ftr-405	2046	5	iii	iii	PROPN
ftr-405	2046	6	e.	e.	PROPN
ftr-405	2046	7	while	while	SCONJ
ftr-405	2046	8	a	a	DET
ftr-405	2046	9	similar	similar	ADJ
ftr-405	2046	10	separation	separation	NOUN
ftr-405	2046	11	of	of	ADP
ftr-405	2046	12	powers	power	NOUN
ftr-405	2046	13	exists	exist	VERB
ftr-405	2046	14	under	under	ADP
ftr-405	2046	15	germany	germany	PROPN
ftr-405	2046	16	’s	’s	PART
ftr-405	2046	17	system	system	NOUN
ftr-405	2046	18	,	,	PUNCT
ftr-405	2046	19	parliamentary	parliamentary	ADJ
ftr-405	2046	20	systems	system	NOUN
ftr-405	2046	21	tend	tend	VERB
ftr-405	2046	22	to	to	PART
ftr-405	2046	23	place	place	VERB
ftr-405	2046	24	less	less	ADJ
ftr-405	2046	25	emphasis	emphasis	NOUN
ftr-405	2046	26	on	on	ADP
ftr-405	2046	27	separation	separation	NOUN
ftr-405	2046	28	of	of	ADP
ftr-405	2046	29	powers	power	NOUN
ftr-405	2046	30	,	,	PUNCT
ftr-405	2046	31	so	so	SCONJ
ftr-405	2046	32	that	that	SCONJ
ftr-405	2046	33	judicial	judicial	ADJ
ftr-405	2046	34	restraint	restraint	NOUN
ftr-405	2046	35	may	may	AUX
ftr-405	2046	36	not	not	PART
ftr-405	2046	37	be	be	AUX
ftr-405	2046	38	quite	quite	ADV
ftr-405	2046	39	as	as	ADV
ftr-405	2046	40	compelling	compelling	ADJ
ftr-405	2046	41	as	as	ADP
ftr-405	2046	42	in	in	ADP
ftr-405	2046	43	the	the	DET
ftr-405	2046	44	united	united	PROPN
ftr-405	2046	45	states	states	PROPN
ftr-405	2046	46	.	.	PUNCT
ftr-405	2047	1	for	for	ADP
ftr-405	2047	2	example	example	NOUN
ftr-405	2047	3	,	,	PUNCT
ftr-405	2047	4	the	the	DET
ftr-405	2047	5	german	german	ADJ
ftr-405	2047	6	constitutional	constitutional	ADJ
ftr-405	2047	7	court	court	NOUN
ftr-405	2047	8	resolved	resolve	VERB
ftr-405	2047	9	the	the	DET
ftr-405	2047	10	problem	problem	NOUN
ftr-405	2047	11	that	that	PRON
ftr-405	2047	12	welfare	welfare	NOUN
ftr-405	2047	13	recipients	recipient	NOUN
ftr-405	2047	14	might	might	AUX
ftr-405	2047	15	receive	receive	VERB
ftr-405	2047	16	more	more	ADJ
ftr-405	2047	17	after	after	ADP
ftr-405	2047	18	tax	tax	NOUN
ftr-405	2047	19	income	income	NOUN
ftr-405	2047	20	from	from	ADP
ftr-405	2047	21	welfare526	welfare526	PROPN
ftr-405	2047	22	than	than	ADP
ftr-405	2047	23	some	some	DET
ftr-405	2047	24	workers	worker	NOUN
ftr-405	2047	25	with	with	ADP
ftr-405	2047	26	income	income	NOUN
ftr-405	2047	27	equal	equal	ADJ
ftr-405	2047	28	to	to	ADP
ftr-405	2047	29	the	the	DET
ftr-405	2047	30	amount	amount	NOUN
ftr-405	2047	31	of	of	ADP
ftr-405	2047	32	a	a	DET
ftr-405	2047	33	welfare	welfare	NOUN
ftr-405	2047	34	payment	payment	NOUN
ftr-405	2047	35	by	by	ADP
ftr-405	2047	36	exempting	exempt	VERB
ftr-405	2047	37	a	a	DET
ftr-405	2047	38	subsistence	subsistence	NOUN
ftr-405	2047	39	minimum	minimum	NOUN
ftr-405	2047	40	,	,	PUNCT
ftr-405	2047	41	substantially	substantially	ADV
ftr-405	2047	42	equivalent	equivalent	ADJ
ftr-405	2047	43	to	to	ADP
ftr-405	2047	44	public	public	ADJ
ftr-405	2047	45	welfare	welfare	NOUN
ftr-405	2047	46	assistance	assistance	NOUN
ftr-405	2047	47	,	,	PUNCT
ftr-405	2047	48	from	from	ADP
ftr-405	2047	49	the	the	DET
ftr-405	2047	50	income	income	NOUN
ftr-405	2047	51	tax	tax	NOUN
ftr-405	2047	52	.	.	PUNCT
ftr-405	2048	1	in	in	ADP
ftr-405	2048	2	the	the	DET
ftr-405	2048	3	united	united	PROPN
ftr-405	2048	4	states	states	PROPN
ftr-405	2048	5	,	,	PUNCT
ftr-405	2048	6	congress	congress	PROPN
ftr-405	2048	7	has527	has527	AUX
ftr-405	2048	8	adjusted	adjust	VERB
ftr-405	2048	9	that	that	DET
ftr-405	2048	10	problem	problem	NOUN
ftr-405	2048	11	in	in	ADP
ftr-405	2048	12	part	part	NOUN
ftr-405	2048	13	with	with	ADP
ftr-405	2048	14	the	the	DET
ftr-405	2048	15	limitation	limitation	NOUN
ftr-405	2048	16	on	on	ADP
ftr-405	2048	17	welfare	welfare	NOUN
ftr-405	2048	18	benefits	benefit	NOUN
ftr-405	2048	19	in	in	ADP
ftr-405	2048	20	the	the	DET
ftr-405	2048	21	personal	personal	ADJ
ftr-405	2048	22	responsibility	responsibility	NOUN
ftr-405	2048	23	and	and	CCONJ
ftr-405	2048	24	work	work	VERB
ftr-405	2048	25	opportunity	opportunity	NOUN
ftr-405	2048	26	reconciliation	reconciliation	NOUN
ftr-405	2048	27	act	act	NOUN
ftr-405	2048	28	of	of	ADP
ftr-405	2048	29	1996.528	1996.528	NUM
ftr-405	2048	30	the	the	DET
ftr-405	2048	31	fifth	fifth	ADJ
ftr-405	2048	32	hypothesis	hypothesis	NOUN
ftr-405	2048	33	may	may	AUX
ftr-405	2048	34	be	be	AUX
ftr-405	2048	35	weaker	weak	ADJ
ftr-405	2048	36	than	than	ADP
ftr-405	2048	37	the	the	DET
ftr-405	2048	38	other	other	ADJ
ftr-405	2048	39	hypotheses	hypothesis	NOUN
ftr-405	2048	40	.	.	PUNCT
ftr-405	2049	1	under	under	ADP
ftr-405	2049	2	the	the	DET
ftr-405	2049	3	commerce	commerce	NOUN
ftr-405	2049	4	clause	clause	NOUN
ftr-405	2049	5	,	,	PUNCT
ftr-405	2049	6	the	the	DET
ftr-405	2049	7	supreme	supreme	PROPN
ftr-405	2049	8	court	court	PROPN
ftr-405	2049	9	’s	’s	PART
ftr-405	2049	10	interest	interest	NOUN
ftr-405	2049	11	in	in	ADP
ftr-405	2049	12	preserving	preserve	VERB
ftr-405	2049	13	equality	equality	NOUN
ftr-405	2049	14	in	in	ADP
ftr-405	2049	15	taxation	taxation	NOUN
ftr-405	2049	16	across	across	ADP
ftr-405	2049	17	state	state	NOUN
ftr-405	2049	18	borders	border	NOUN
ftr-405	2049	19	does	do	AUX
ftr-405	2049	20	not	not	PART
ftr-405	2049	21	appear	appear	VERB
ftr-405	2049	22	to	to	PART
ftr-405	2049	23	have	have	AUX
ftr-405	2049	24	diminished	diminish	VERB
ftr-405	2049	25	.	.	PUNCT
ftr-405	2050	1	on	on	ADP
ftr-405	2050	2	the	the	DET
ftr-405	2050	3	other	other	ADJ
ftr-405	2050	4	hand	hand	NOUN
ftr-405	2050	5	,	,	PUNCT
ftr-405	2050	6	the	the	DET
ftr-405	2050	7	court	court	NOUN
ftr-405	2050	8	increasingly	increasingly	ADV
ftr-405	2050	9	tolerates	tolerate	VERB
ftr-405	2050	10	small	small	ADJ
ftr-405	2050	11	,	,	PUNCT
ftr-405	2050	12	level5	level5	NOUN
ftr-405	2050	13	2	2	NUM
ftr-405	2050	14	9	9	NUM
ftr-405	2050	15	fees	fee	NOUN
ftr-405	2050	16	and	and	CCONJ
ftr-405	2050	17	taxes	taxis	NOUN
ftr-405	2050	18	that	that	PRON
ftr-405	2050	19	,	,	PUNCT
ftr-405	2050	20	on	on	ADP
ftr-405	2050	21	equality	equality	NOUN
ftr-405	2050	22	principles	principle	NOUN
ftr-405	2050	23	,	,	PUNCT
ftr-405	2050	24	should	should	AUX
ftr-405	2050	25	be	be	AUX
ftr-405	2050	26	greater	great	ADJ
ftr-405	2050	27	for	for	ADP
ftr-405	2050	28	taxpayers	taxpayer	NOUN
ftr-405	2050	29	who	who	PRON
ftr-405	2050	30	use	use	VERB
ftr-405	2050	31	state	state	NOUN
ftr-405	2050	32	resources	resource	NOUN
ftr-405	2050	33	more	more	ADJ
ftr-405	2050	34	than	than	ADP
ftr-405	2050	35	others	other	NOUN
ftr-405	2050	36	.	.	PUNCT
ftr-405	2051	1	the	the	DET
ftr-405	2051	2	greatest	great	ADJ
ftr-405	2051	3	number	number	NOUN
ftr-405	2051	4	of530	of530	NOUN
ftr-405	2051	5	constitutional	constitutional	ADJ
ftr-405	2051	6	tax	tax	NOUN
ftr-405	2051	7	decisions	decision	NOUN
ftr-405	2051	8	in	in	ADP
ftr-405	2051	9	both	both	CCONJ
ftr-405	2051	10	federal	federal	ADJ
ftr-405	2051	11	and	and	CCONJ
ftr-405	2051	12	state	state	NOUN
ftr-405	2051	13	cases	case	NOUN
ftr-405	2051	14	concentrates531	concentrates531	PROPN
ftr-405	2051	15	itself	itself	PRON
ftr-405	2051	16	in	in	ADP
ftr-405	2051	17	the	the	DET
ftr-405	2051	18	late	late	ADJ
ftr-405	2051	19	1920s	1920	NOUN
ftr-405	2051	20	through	through	ADP
ftr-405	2051	21	1940	1940	NUM
ftr-405	2051	22	.	.	PUNCT
ftr-405	2052	1	as	as	SCONJ
ftr-405	2052	2	the	the	DET
ftr-405	2052	3	court	court	NOUN
ftr-405	2052	4	matured	mature	VERB
ftr-405	2052	5	in	in	ADP
ftr-405	2052	6	its	its	PRON
ftr-405	2052	7	approach	approach	NOUN
ftr-405	2052	8	to	to	ADP
ftr-405	2052	9	taxation	taxation	NOUN
ftr-405	2052	10	,	,	PUNCT
ftr-405	2052	11	taxpayers	taxpayer	NOUN
ftr-405	2052	12	enjoyed	enjoy	VERB
ftr-405	2052	13	fewer	few	ADJ
ftr-405	2052	14	successes	success	NOUN
ftr-405	2052	15	,	,	PUNCT
ftr-405	2052	16	although	although	SCONJ
ftr-405	2052	17	the	the	DET
ftr-405	2052	18	number	number	NOUN
ftr-405	2052	19	of	of	ADP
ftr-405	2052	20	successes	success	NOUN
ftr-405	2052	21	was	be	AUX
ftr-405	2052	22	quite	quite	ADV
ftr-405	2052	23	small	small	ADJ
ftr-405	2052	24	even	even	ADV
ftr-405	2052	25	earlier	early	ADV
ftr-405	2052	26	.	.	PUNCT
ftr-405	2053	1	and	and	CCONJ
ftr-405	2053	2	the	the	DET
ftr-405	2053	3	court	court	NOUN
ftr-405	2053	4	reversed	reverse	VERB
ftr-405	2053	5	its	its	PRON
ftr-405	2053	6	position	position	NOUN
ftr-405	2053	7	on	on	ADP
ftr-405	2053	8	at	at	ADV
ftr-405	2053	9	least	least	ADV
ftr-405	2053	10	two	two	NUM
ftr-405	2053	11	issues	issue	NOUN
ftr-405	2053	12	:	:	PUNCT
ftr-405	2053	13	retroactive	retroactive	VERB
ftr-405	2053	14	taxation	taxation	NOUN
ftr-405	2053	15	and	and	CCONJ
ftr-405	2053	16	federal	federal	ADJ
ftr-405	2053	17	taxation	taxation	NOUN
ftr-405	2053	18	of	of	ADP
ftr-405	2053	19	state532	state532	PROPN
ftr-405	2053	20	payments	payment	NOUN
ftr-405	2053	21	.	.	PUNCT
ftr-405	2054	1	whether	whether	SCONJ
ftr-405	2054	2	the	the	DET
ftr-405	2054	3	german	german	ADJ
ftr-405	2054	4	constitutional	constitutional	ADJ
ftr-405	2054	5	court	court	NOUN
ftr-405	2054	6	will	will	AUX
ftr-405	2054	7	continue	continue	VERB
ftr-405	2054	8	its533	its533	ADJ
ftr-405	2054	9	judicial	judicial	ADJ
ftr-405	2054	10	activism	activism	NOUN
ftr-405	2054	11	in	in	ADP
ftr-405	2054	12	taxation	taxation	NOUN
ftr-405	2054	13	as	as	SCONJ
ftr-405	2054	14	its	its	PRON
ftr-405	2054	15	body	body	NOUN
ftr-405	2054	16	of	of	ADP
ftr-405	2054	17	tax	tax	NOUN
ftr-405	2054	18	decisions	decision	NOUN
ftr-405	2054	19	grows	grow	VERB
ftr-405	2054	20	or	or	CCONJ
ftr-405	2054	21	not	not	PART
ftr-405	2054	22	remains	remain	VERB
ftr-405	2054	23	an	an	DET
ftr-405	2054	24	open	open	ADJ
ftr-405	2054	25	question	question	NOUN
ftr-405	2054	26	.	.	PUNCT
ftr-405	2055	1	335	335	NUM
ftr-405	2055	2	horizontal	horizontal	ADJ
ftr-405	2055	3	and	and	CCONJ
ftr-405	2055	4	vertical	vertical	ADJ
ftr-405	2055	5	equity	equity	NOUN
ftr-405	2055	6	in	in	ADP
ftr-405	2055	7	taxation	taxation	NOUN
ftr-405	2055	8	[	[	X
ftr-405	2055	9	vol.7:5	vol.7:5	X
ftr-405	2055	10	appendix	appendix	VERB
ftr-405	2055	11	a	a	DET
ftr-405	2055	12	note	note	NOUN
ftr-405	2055	13	on	on	ADP
ftr-405	2055	14	regressivity	regressivity	NOUN
ftr-405	2055	15	and	and	CCONJ
ftr-405	2055	16	the	the	DET
ftr-405	2055	17	income	income	NOUN
ftr-405	2055	18	tax	tax	NOUN
ftr-405	2055	19	exemption	exemption	NOUN
ftr-405	2055	20	/	/	SYM
ftr-405	2055	21	welfare	welfare	NOUN
ftr-405	2055	22	benefit	benefit	NOUN
ftr-405	2055	23	of	of	ADP
ftr-405	2055	24	a	a	DET
ftr-405	2055	25	subsistence	subsistence	NOUN
ftr-405	2055	26	minimum	minimum	NOUN
ftr-405	2055	27	.	.	PUNCT
ftr-405	2056	1	under	under	ADP
ftr-405	2056	2	the	the	DET
ftr-405	2056	3	german	german	ADJ
ftr-405	2056	4	system	system	NOUN
ftr-405	2056	5	,	,	PUNCT
ftr-405	2056	6	the	the	DET
ftr-405	2056	7	combined	combine	VERB
ftr-405	2056	8	turnover	turnover	NOUN
ftr-405	2056	9	tax	tax	NOUN
ftr-405	2056	10	and	and	CCONJ
ftr-405	2056	11	income	income	NOUN
ftr-405	2056	12	tax	tax	NOUN
ftr-405	2056	13	tends	tend	VERB
ftr-405	2056	14	to	to	PART
ftr-405	2056	15	be	be	AUX
ftr-405	2056	16	regressive	regressive	ADJ
ftr-405	2056	17	at	at	ADP
ftr-405	2056	18	middle	middle	ADJ
ftr-405	2056	19	incomes	income	NOUN
ftr-405	2056	20	but	but	CCONJ
ftr-405	2056	21	not	not	PART
ftr-405	2056	22	at	at	ADP
ftr-405	2056	23	the	the	DET
ftr-405	2056	24	lowest	low	ADJ
ftr-405	2056	25	incomes	income	NOUN
ftr-405	2056	26	.	.	PUNCT
ftr-405	2057	1	this	this	DET
ftr-405	2057	2	characteristic	characteristic	NOUN
ftr-405	2057	3	is	be	AUX
ftr-405	2057	4	easy	easy	ADJ
ftr-405	2057	5	to	to	PART
ftr-405	2057	6	illustrate	illustrate	VERB
ftr-405	2057	7	through	through	ADP
ftr-405	2057	8	a	a	DET
ftr-405	2057	9	simplified	simplified	ADJ
ftr-405	2057	10	example	example	NOUN
ftr-405	2057	11	.	.	PUNCT
ftr-405	2058	1	assume	assume	VERB
ftr-405	2058	2	that	that	SCONJ
ftr-405	2058	3	there	there	PRON
ftr-405	2058	4	is	be	VERB
ftr-405	2058	5	a	a	DET
ftr-405	2058	6	flat	flat	ADJ
ftr-405	2058	7	rate	rate	NOUN
ftr-405	2058	8	turnover	turnover	NOUN
ftr-405	2058	9	tax	tax	NOUN
ftr-405	2058	10	of	of	ADP
ftr-405	2058	11	16	16	NUM
ftr-405	2058	12	%	%	NOUN
ftr-405	2058	13	on	on	ADP
ftr-405	2058	14	all	all	DET
ftr-405	2058	15	goods	good	NOUN
ftr-405	2058	16	and	and	CCONJ
ftr-405	2058	17	services	service	NOUN
ftr-405	2058	18	,	,	PUNCT
ftr-405	2058	19	including	include	VERB
ftr-405	2058	20	rent	rent	NOUN
ftr-405	2058	21	,	,	PUNCT
ftr-405	2058	22	but	but	CCONJ
ftr-405	2058	23	each	each	DET
ftr-405	2058	24	taxpayer	taxpayer	NOUN
ftr-405	2058	25	is	be	AUX
ftr-405	2058	26	exempt	exempt	ADJ
ftr-405	2058	27	from	from	ADP
ftr-405	2058	28	the	the	DET
ftr-405	2058	29	income	income	NOUN
ftr-405	2058	30	tax	tax	NOUN
ftr-405	2058	31	on	on	ADP
ftr-405	2058	32	an	an	DET
ftr-405	2058	33	amount	amount	NOUN
ftr-405	2058	34	equal	equal	ADJ
ftr-405	2058	35	to	to	ADP
ftr-405	2058	36	the	the	DET
ftr-405	2058	37	subsistence	subsistence	NOUN
ftr-405	2058	38	minimum	minimum	NOUN
ftr-405	2058	39	of	of	ADP
ftr-405	2058	40	100	100	NUM
ftr-405	2058	41	.	.	PUNCT
ftr-405	2059	1	the	the	DET
ftr-405	2059	2	statutory	statutory	ADJ
ftr-405	2059	3	subsistence	subsistence	NOUN
ftr-405	2059	4	minimum	minimum	NOUN
ftr-405	2059	5	is	be	AUX
ftr-405	2059	6	the	the	DET
ftr-405	2059	7	cost	cost	NOUN
ftr-405	2059	8	per	per	ADP
ftr-405	2059	9	person	person	NOUN
ftr-405	2059	10	of	of	ADP
ftr-405	2059	11	basic	basic	ADJ
ftr-405	2059	12	necessities	necessity	NOUN
ftr-405	2059	13	–	–	PUNCT
ftr-405	2059	14	food	food	NOUN
ftr-405	2059	15	,	,	PUNCT
ftr-405	2059	16	clothing	clothing	NOUN
ftr-405	2059	17	,	,	PUNCT
ftr-405	2059	18	transportation	transportation	NOUN
ftr-405	2059	19	and	and	CCONJ
ftr-405	2059	20	housing	housing	NOUN
ftr-405	2059	21	–	–	PUNCT
ftr-405	2059	22	grossed	gross	VERB
ftr-405	2059	23	up	up	ADP
ftr-405	2059	24	to	to	PART
ftr-405	2059	25	include	include	VERB
ftr-405	2059	26	the	the	DET
ftr-405	2059	27	turnover	turnover	NOUN
ftr-405	2059	28	tax	tax	NOUN
ftr-405	2059	29	that	that	PRON
ftr-405	2059	30	is	be	AUX
ftr-405	2059	31	an	an	DET
ftr-405	2059	32	embedded	embed	VERB
ftr-405	2059	33	,	,	PUNCT
ftr-405	2059	34	rather	rather	ADV
ftr-405	2059	35	than	than	ADP
ftr-405	2059	36	an	an	DET
ftr-405	2059	37	add	add	VERB
ftr-405	2059	38	-	-	PUNCT
ftr-405	2059	39	on	on	ADP
ftr-405	2059	40	,	,	PUNCT
ftr-405	2059	41	tax	tax	NOUN
ftr-405	2059	42	unlike	unlike	ADP
ftr-405	2059	43	u.s	u.s	PROPN
ftr-405	2059	44	.	.	PROPN
ftr-405	2059	45	sales	sale	NOUN
ftr-405	2059	46	taxes	taxis	NOUN
ftr-405	2059	47	.	.	PUNCT
ftr-405	2060	1	hence	hence	ADV
ftr-405	2060	2	basic	basic	ADJ
ftr-405	2060	3	necessities	necessity	NOUN
ftr-405	2060	4	cost	cost	VERB
ftr-405	2060	5	approximately	approximately	ADV
ftr-405	2060	6	86.20	86.20	NUM
ftr-405	2060	7	and	and	CCONJ
ftr-405	2060	8	the	the	DET
ftr-405	2060	9	tax	tax	NOUN
ftr-405	2060	10	on	on	ADP
ftr-405	2060	11	those	those	DET
ftr-405	2060	12	necessities	necessity	NOUN
ftr-405	2060	13	is	be	AUX
ftr-405	2060	14	approximately	approximately	ADV
ftr-405	2060	15	13.80	13.80	NUM
ftr-405	2060	16	.	.	PUNCT
ftr-405	2061	1	on	on	ADP
ftr-405	2061	2	a	a	DET
ftr-405	2061	3	pre	pre	ADJ
ftr-405	2061	4	-	-	ADJ
ftr-405	2061	5	tax	tax	ADJ
ftr-405	2061	6	basis	basis	NOUN
ftr-405	2061	7	,	,	PUNCT
ftr-405	2061	8	the	the	DET
ftr-405	2061	9	subsistence	subsistence	NOUN
ftr-405	2061	10	exemption	exemption	NOUN
ftr-405	2061	11	amount	amount	NOUN
ftr-405	2061	12	applicable	applicable	ADJ
ftr-405	2061	13	to	to	ADP
ftr-405	2061	14	all	all	DET
ftr-405	2061	15	taxpayers	taxpayer	NOUN
ftr-405	2061	16	is	be	AUX
ftr-405	2061	17	86.20	86.20	NUM
ftr-405	2061	18	.	.	PUNCT
ftr-405	2062	1	individuals	individual	NOUN
ftr-405	2062	2	whose	whose	DET
ftr-405	2062	3	incomes	income	NOUN
ftr-405	2062	4	are	be	AUX
ftr-405	2062	5	less	less	ADJ
ftr-405	2062	6	than	than	ADP
ftr-405	2062	7	100	100	NUM
ftr-405	2062	8	receive	receive	VERB
ftr-405	2062	9	a	a	DET
ftr-405	2062	10	welfare	welfare	NOUN
ftr-405	2062	11	payment	payment	NOUN
ftr-405	2062	12	to	to	PART
ftr-405	2062	13	increase	increase	VERB
ftr-405	2062	14	their	their	PRON
ftr-405	2062	15	incomes	income	NOUN
ftr-405	2062	16	to	to	ADP
ftr-405	2062	17	100	100	NUM
ftr-405	2062	18	.	.	PUNCT
ftr-405	2063	1	assume	assume	VERB
ftr-405	2063	2	further	far	ADV
ftr-405	2063	3	that	that	SCONJ
ftr-405	2063	4	the	the	DET
ftr-405	2063	5	minimum	minimum	ADJ
ftr-405	2063	6	income	income	NOUN
ftr-405	2063	7	tax	tax	NOUN
ftr-405	2063	8	rate	rate	NOUN
ftr-405	2063	9	is	be	AUX
ftr-405	2063	10	20	20	NUM
ftr-405	2063	11	%	%	NOUN
ftr-405	2063	12	and	and	CCONJ
ftr-405	2063	13	,	,	PUNCT
ftr-405	2063	14	given	give	VERB
ftr-405	2063	15	the	the	DET
ftr-405	2063	16	steep	steep	ADJ
ftr-405	2063	17	progressivity	progressivity	NOUN
ftr-405	2063	18	in	in	ADP
ftr-405	2063	19	rates	rate	NOUN
ftr-405	2063	20	,	,	PUNCT
ftr-405	2063	21	assume	assume	VERB
ftr-405	2063	22	a	a	DET
ftr-405	2063	23	two	two	NUM
ftr-405	2063	24	bracket	bracket	NOUN
ftr-405	2063	25	system	system	NOUN
ftr-405	2063	26	with	with	ADP
ftr-405	2063	27	the	the	DET
ftr-405	2063	28	higher	high	ADJ
ftr-405	2063	29	rate	rate	NOUN
ftr-405	2063	30	of	of	ADP
ftr-405	2063	31	48	48	NUM
ftr-405	2063	32	%	%	NOUN
ftr-405	2063	33	on	on	ADP
ftr-405	2063	34	incremental	incremental	ADJ
ftr-405	2063	35	euro	euro	NOUN
ftr-405	2063	36	incomes	income	NOUN
ftr-405	2063	37	over	over	ADP
ftr-405	2063	38	300	300	NUM
ftr-405	2063	39	.	.	PUNCT
ftr-405	2064	1	all	all	DET
ftr-405	2064	2	taxpayers	taxpayer	NOUN
ftr-405	2064	3	pay	pay	VERB
ftr-405	2064	4	13.80	13.80	NUM
ftr-405	2064	5	of	of	ADP
ftr-405	2064	6	their	their	PRON
ftr-405	2064	7	first	first	ADJ
ftr-405	2064	8	100	100	NUM
ftr-405	2064	9	income	income	NOUN
ftr-405	2064	10	in	in	ADP
ftr-405	2064	11	combined	combine	VERB
ftr-405	2064	12	turnover	turnover	NOUN
ftr-405	2064	13	and	and	CCONJ
ftr-405	2064	14	income	income	NOUN
ftr-405	2064	15	tax	tax	NOUN
ftr-405	2064	16	.	.	PUNCT
ftr-405	2065	1	a	a	DET
ftr-405	2065	2	taxpayer	taxpayer	NOUN
ftr-405	2065	3	with	with	ADP
ftr-405	2065	4	any	any	DET
ftr-405	2065	5	income	income	NOUN
ftr-405	2065	6	in	in	ADP
ftr-405	2065	7	excess	excess	NOUN
ftr-405	2065	8	of	of	ADP
ftr-405	2065	9	the	the	DET
ftr-405	2065	10	subsistence	subsistence	NOUN
ftr-405	2065	11	amount	amount	NOUN
ftr-405	2065	12	pays	pay	VERB
ftr-405	2065	13	at	at	ADV
ftr-405	2065	14	least	least	ADV
ftr-405	2065	15	20	20	NUM
ftr-405	2065	16	%	%	NOUN
ftr-405	2065	17	combined	combine	VERB
ftr-405	2065	18	tax	tax	NOUN
ftr-405	2065	19	,	,	PUNCT
ftr-405	2065	20	even	even	ADV
ftr-405	2065	21	if	if	SCONJ
ftr-405	2065	22	he	he	PRON
ftr-405	2065	23	or	or	CCONJ
ftr-405	2065	24	she	she	PRON
ftr-405	2065	25	invests	invest	VERB
ftr-405	2065	26	every	every	DET
ftr-405	2065	27	euro	euro	NOUN
ftr-405	2065	28	over	over	ADP
ftr-405	2065	29	86	86	NUM
ftr-405	2065	30	.	.	PUNCT
ftr-405	2066	1	accordingly	accordingly	ADV
ftr-405	2066	2	,	,	PUNCT
ftr-405	2066	3	at	at	ADP
ftr-405	2066	4	the	the	DET
ftr-405	2066	5	lowest	low	ADJ
ftr-405	2066	6	incomes	income	NOUN
ftr-405	2066	7	,	,	PUNCT
ftr-405	2066	8	the	the	DET
ftr-405	2066	9	turnover	turnover	NOUN
ftr-405	2066	10	tax	tax	NOUN
ftr-405	2066	11	allows	allow	VERB
ftr-405	2066	12	no	no	DET
ftr-405	2066	13	regressivity	regressivity	NOUN
ftr-405	2066	14	because	because	SCONJ
ftr-405	2066	15	no	no	DET
ftr-405	2066	16	taxpayer	taxpayer	NOUN
ftr-405	2066	17	will	will	AUX
ftr-405	2066	18	pay	pay	VERB
ftr-405	2066	19	less	less	ADJ
ftr-405	2066	20	than	than	ADP
ftr-405	2066	21	13.8	13.8	NUM
ftr-405	2066	22	%	%	NOUN
ftr-405	2066	23	tax	tax	NOUN
ftr-405	2066	24	on	on	ADP
ftr-405	2066	25	each	each	DET
ftr-405	2066	26	euro	euro	NOUN
ftr-405	2066	27	.	.	PUNCT
ftr-405	2067	1	however	however	ADV
ftr-405	2067	2	,	,	PUNCT
ftr-405	2067	3	taxpayers	taxpayer	NOUN
ftr-405	2067	4	with	with	ADP
ftr-405	2067	5	incomes	income	NOUN
ftr-405	2067	6	over	over	ADP
ftr-405	2067	7	100	100	NUM
ftr-405	2067	8	may	may	AUX
ftr-405	2067	9	experience	experience	VERB
ftr-405	2067	10	regressivity	regressivity	NOUN
ftr-405	2067	11	as	as	ADP
ftr-405	2067	12	income	income	NOUN
ftr-405	2067	13	increases	increase	NOUN
ftr-405	2067	14	.	.	PUNCT
ftr-405	2068	1	for	for	ADP
ftr-405	2068	2	example	example	NOUN
ftr-405	2068	3	,	,	PUNCT
ftr-405	2068	4	compare	compare	VERB
ftr-405	2068	5	two	two	NUM
ftr-405	2068	6	taxpayers	taxpayer	NOUN
ftr-405	2068	7	with	with	ADP
ftr-405	2068	8	incomes	income	NOUN
ftr-405	2068	9	of	of	ADP
ftr-405	2068	10	1000	1000	NUM
ftr-405	2068	11	and	and	CCONJ
ftr-405	2068	12	2000	2000	NUM
ftr-405	2068	13	respectively	respectively	ADV
ftr-405	2068	14	who	who	PRON
ftr-405	2068	15	consume	consume	VERB
ftr-405	2068	16	the	the	DET
ftr-405	2068	17	first	first	ADJ
ftr-405	2068	18	1000	1000	NUM
ftr-405	2068	19	of	of	ADP
ftr-405	2068	20	income	income	NOUN
ftr-405	2068	21	and	and	CCONJ
ftr-405	2068	22	invest	invest	VERB
ftr-405	2068	23	any	any	DET
ftr-405	2068	24	income	income	NOUN
ftr-405	2068	25	over	over	ADP
ftr-405	2068	26	1000	1000	NUM
ftr-405	2068	27	:	:	PUNCT
ftr-405	2068	28	1000	1000	NUM
ftr-405	2068	29	1	1	NUM
ftr-405	2068	30	.	.	PUNCT
ftr-405	2068	31	13.8	13.8	NUM
ftr-405	2068	32	%	%	NOUN
ftr-405	2068	33	turnover	turnover	NOUN
ftr-405	2068	34	in	in	ADP
ftr-405	2068	35	1000	1000	NUM
ftr-405	2068	36	=	=	SYM
ftr-405	2068	37	138	138	NUM
ftr-405	2068	38	2	2	NUM
ftr-405	2068	39	.	.	PUNCT
ftr-405	2068	40	income	income	NOUN
ftr-405	2068	41	tax	tax	NOUN
ftr-405	2068	42	@	@	ADP
ftr-405	2068	43	20	20	NUM
ftr-405	2068	44	%	%	NOUN
ftr-405	2068	45	on	on	ADP
ftr-405	2068	46	200	200	NUM
ftr-405	2068	47	=	=	SYM
ftr-405	2068	48	40	40	NUM
ftr-405	2068	49	3	3	NUM
ftr-405	2068	50	.	.	PUNCT
ftr-405	2068	51	income	income	NOUN
ftr-405	2068	52	tax	tax	NOUN
ftr-405	2068	53	@	@	ADP
ftr-405	2068	54	48	48	NUM
ftr-405	2068	55	%	%	NOUN
ftr-405	2068	56	on	on	ADP
ftr-405	2068	57	700	700	NUM
ftr-405	2068	58	=	=	SYM
ftr-405	2068	59	336	336	NUM
ftr-405	2068	60	total	total	NOUN
ftr-405	2068	61	=	=	NUM
ftr-405	2068	62	514	514	NUM
ftr-405	2068	63	as	as	ADP
ftr-405	2068	64	%	%	NOUN
ftr-405	2068	65	of	of	ADP
ftr-405	2068	66	1000	1000	NUM
ftr-405	2068	67	total	total	ADJ
ftr-405	2068	68	income	income	NOUN
ftr-405	2068	69	=	=	NOUN
ftr-405	2068	70	51.4	51.4	NUM
ftr-405	2068	71	%	%	NOUN
ftr-405	2068	72	2000	2000	NUM
ftr-405	2068	73	1	1	NUM
ftr-405	2068	74	.	.	PUNCT
ftr-405	2068	75	steps	step	NOUN
ftr-405	2068	76	1	1	NUM
ftr-405	2068	77	.	.	PUNCT
ftr-405	2068	78	–	–	PUNCT
ftr-405	2068	79	2	2	X
ftr-405	2068	80	.	.	X
ftr-405	2068	81	are	be	AUX
ftr-405	2068	82	same	same	ADJ
ftr-405	2068	83	=	=	SYM
ftr-405	2068	84	178	178	NUM
ftr-405	2068	85	2	2	NUM
ftr-405	2068	86	.	.	PUNCT
ftr-405	2068	87	income	income	NOUN
ftr-405	2068	88	tax	tax	NOUN
ftr-405	2068	89	@	@	ADP
ftr-405	2068	90	48	48	NUM
ftr-405	2068	91	%	%	NOUN
ftr-405	2068	92	on	on	ADP
ftr-405	2068	93	1700	1700	NUM
ftr-405	2068	94	=	=	SYM
ftr-405	2068	95	816	816	NUM
ftr-405	2068	96	total	total	NOUN
ftr-405	2068	97	=	=	NUM
ftr-405	2068	98	994	994	NUM
ftr-405	2068	99	as	as	ADP
ftr-405	2068	100	%	%	NOUN
ftr-405	2068	101	of	of	ADP
ftr-405	2068	102	2000	2000	NUM
ftr-405	2068	103	total	total	ADJ
ftr-405	2068	104	income	income	NOUN
ftr-405	2068	105	=	=	NOUN
ftr-405	2068	106	49.6	49.6	NUM
ftr-405	2068	107	%	%	NOUN
ftr-405	2068	108	and	and	CCONJ
ftr-405	2068	109	this	this	PRON
ftr-405	2068	110	would	would	AUX
ftr-405	2068	111	drop	drop	VERB
ftr-405	2068	112	to	to	ADP
ftr-405	2068	113	48.3	48.3	NUM
ftr-405	2068	114	%	%	NOUN
ftr-405	2068	115	at	at	ADP
ftr-405	2068	116	10,000	10,000	NUM
ftr-405	2068	117	.	.	PUNCT
ftr-405	2069	1	the	the	DET
ftr-405	2069	2	regressivity	regressivity	NOUN
ftr-405	2069	3	begins	begin	VERB
ftr-405	2069	4	to	to	PART
ftr-405	2069	5	emerge	emerge	VERB
ftr-405	2069	6	at	at	ADP
ftr-405	2069	7	1100	1100	NUM
ftr-405	2069	8	and	and	CCONJ
ftr-405	2069	9	becomes	become	VERB
ftr-405	2069	10	more	more	ADV
ftr-405	2069	11	pronounced	pronounced	ADJ
ftr-405	2069	12	as	as	ADP
ftr-405	2069	13	the	the	DET
ftr-405	2069	14	income	income	NOUN
ftr-405	2069	15	disparity	disparity	NOUN
ftr-405	2069	16	increases	increase	VERB
ftr-405	2069	17	.	.	PUNCT
ftr-405	2070	1	page	page	NOUN
ftr-405	2070	2	1	1	NUM
ftr-405	2070	3	page	page	NOUN
ftr-405	2070	4	2	2	NUM
ftr-405	2070	5	page	page	NOUN
ftr-405	2070	6	3	3	NUM
ftr-405	2070	7	page	page	NOUN
ftr-405	2070	8	4	4	NUM
ftr-405	2070	9	page	page	NOUN
ftr-405	2070	10	5	5	NUM
ftr-405	2070	11	page	page	NOUN
ftr-405	2070	12	6	6	NUM
ftr-405	2070	13	_	_	NOUN
ftr-405	2070	14	hlt112038603	hlt112038603	NOUN
ftr-405	2070	15	page	page	NOUN
ftr-405	2071	1	7	7	NUM
ftr-405	2071	2	_	_	PUNCT
ftr-405	2071	3	ref113169767	ref113169767	X
ftr-405	2072	1	_	_	DET
ftr-405	2072	2	ref113169767	ref113169767	X
ftr-405	2072	3	_	_	PRON
ftr-405	2072	4	ref113175152	ref113175152	NOUN
ftr-405	2072	5	_	_	DET
ftr-405	2072	6	ref113175152	ref113175152	ADJ
ftr-405	2072	7	page	page	NOUN
ftr-405	2072	8	8	8	NUM
ftr-405	2072	9	_	_	PUNCT
ftr-405	2072	10	hlt112564639	hlt112564639	NOUN
ftr-405	2072	11	_	_	PUNCT
ftr-405	2072	12	ref113687203	ref113687203	VERB
ftr-405	2072	13	_	_	PRON
ftr-405	2072	14	ref113687203	ref113687203	VERB
ftr-405	2072	15	_	_	PRON
ftr-405	2072	16	ref113175021	ref113175021	NOUN
ftr-405	2073	1	_	_	DET
ftr-405	2073	2	ref113175021	ref113175021	NOUN
ftr-405	2074	1	_	_	DET
ftr-405	2074	2	ref108427235	ref108427235	X
ftr-405	2074	3	_	_	PUNCT
ftr-405	2074	4	ref108427235	ref108427235	X
ftr-405	2074	5	_	_	DET
ftr-405	2074	6	ref99593765	ref99593765	NOUN
ftr-405	2074	7	_	_	DET
ftr-405	2074	8	ref99593765	ref99593765	NOUN
ftr-405	2074	9	_	_	DET
ftr-405	2074	10	ref109207214	ref109207214	NOUN
ftr-405	2074	11	_	_	DET
ftr-405	2074	12	ref113446943	ref113446943	VERB
ftr-405	2074	13	_	_	DET
ftr-405	2074	14	ref113446943	ref113446943	NOUN
ftr-405	2074	15	page	page	NOUN
ftr-405	2074	16	9	9	NUM
ftr-405	2074	17	_	_	NOUN
ftr-405	2074	18	ref112574668	ref112574668	VERB
ftr-405	2074	19	_	_	PRON
ftr-405	2074	20	ref112574668	ref112574668	VERB
ftr-405	2074	21	_	_	PRON
ftr-405	2074	22	ref107828096	ref107828096	VERB
ftr-405	2074	23	_	_	PRON
ftr-405	2074	24	ref107828096	ref107828096	VERB
ftr-405	2074	25	_	_	DET
ftr-405	2074	26	ref98816576	ref98816576	NOUN
ftr-405	2074	27	_	_	DET
ftr-405	2074	28	ref98816576	ref98816576	NOUN
ftr-405	2074	29	page	page	NOUN
ftr-405	2074	30	10	10	NUM
ftr-405	2075	1	_	_	PUNCT
ftr-405	2075	2	ref55979963	ref55979963	NOUN
ftr-405	2076	1	_	_	DET
ftr-405	2076	2	ref113606089	ref113606089	NOUN
ftr-405	2076	3	_	_	PRON
ftr-405	2076	4	ref113606089	ref113606089	NOUN
ftr-405	2076	5	_	_	PUNCT
ftr-405	2076	6	ref98775441	ref98775441	VERB
ftr-405	2076	7	_	_	PRON
ftr-405	2076	8	ref98775441	ref98775441	NOUN
ftr-405	2076	9	_	_	DET
ftr-405	2076	10	ref99348273	ref99348273	NOUN
ftr-405	2076	11	_	_	DET
ftr-405	2076	12	ref99348273	ref99348273	NOUN
ftr-405	2076	13	page	page	NOUN
ftr-405	2076	14	11	11	NUM
ftr-405	2076	15	_	_	PUNCT
ftr-405	2076	16	ref111969984	ref111969984	VERB
ftr-405	2076	17	_	_	PRON
ftr-405	2076	18	ref111969984	ref111969984	PROPN
ftr-405	2076	19	_	_	DET
ftr-405	2076	20	ref111970060	ref111970060	NOUN
ftr-405	2076	21	_	_	PRON
ftr-405	2076	22	ref111970060	ref111970060	NOUN
ftr-405	2076	23	_	_	PRON
ftr-405	2076	24	ref107138251	ref107138251	VERB
ftr-405	2076	25	_	_	DET
ftr-405	2076	26	ref107138251	ref107138251	NOUN
ftr-405	2076	27	page	page	NOUN
ftr-405	2076	28	12	12	NUM
ftr-405	2076	29	page	page	NOUN
ftr-405	2076	30	13	13	NUM
ftr-405	2076	31	_	_	PUNCT
ftr-405	2076	32	ref55104166	ref55104166	ADJ
ftr-405	2076	33	_	_	NOUN
ftr-405	2076	34	ref55104166	ref55104166	ADJ
ftr-405	2076	35	_	_	DET
ftr-405	2076	36	ref98756991	ref98756991	NOUN
ftr-405	2076	37	_	_	DET
ftr-405	2076	38	ref98756991	ref98756991	NOUN
ftr-405	2077	1	_	_	PRON
ftr-405	2077	2	ref55360440	ref55360440	ADJ
ftr-405	2077	3	_	_	DET
ftr-405	2077	4	ref55360440	ref55360440	ADJ
ftr-405	2077	5	page	page	NOUN
ftr-405	2077	6	14	14	NUM
ftr-405	2077	7	_	_	PUNCT
ftr-405	2077	8	ref55984365	ref55984365	VERB
ftr-405	2077	9	_	_	DET
ftr-405	2077	10	ref55984365	ref55984365	VERB
ftr-405	2077	11	_	_	DET
ftr-405	2077	12	ref99364631	ref99364631	NOUN
ftr-405	2078	1	_	_	DET
ftr-405	2078	2	ref99364631	ref99364631	NOUN
ftr-405	2078	3	page	page	NOUN
ftr-405	2078	4	15	15	NUM
ftr-405	2078	5	page	page	NOUN
ftr-405	2078	6	16	16	NUM
ftr-405	2079	1	_	_	PUNCT
ftr-405	2079	2	ref55984688	ref55984688	VERB
ftr-405	2079	3	_	_	DET
ftr-405	2079	4	ref55984688	ref55984688	NOUN
ftr-405	2079	5	_	_	PRON
ftr-405	2079	6	ref55985271	ref55985271	VERB
ftr-405	2079	7	_	_	PRON
ftr-405	2079	8	ref55985271	ref55985271	VERB
ftr-405	2079	9	page	page	NOUN
ftr-405	2079	10	17	17	NUM
ftr-405	2079	11	_	_	NUM
ftr-405	2079	12	ref55984741	ref55984741	VERB
ftr-405	2079	13	_	_	PRON
ftr-405	2079	14	ref55984741	ref55984741	VERB
ftr-405	2079	15	_	_	PRON
ftr-405	2079	16	ref55806319	ref55806319	VERB
ftr-405	2079	17	_	_	PUNCT
ftr-405	2079	18	ref55806319	ref55806319	VERB
ftr-405	2079	19	_	_	DET
ftr-405	2079	20	ref55890337	ref55890337	NOUN
ftr-405	2079	21	_	_	DET
ftr-405	2079	22	ref55890337	ref55890337	NOUN
ftr-405	2079	23	page	page	NOUN
ftr-405	2079	24	18	18	NUM
ftr-405	2079	25	_	_	PUNCT
ftr-405	2079	26	ref55807673	ref55807673	NOUN
ftr-405	2079	27	_	_	DET
ftr-405	2079	28	ref55639369	ref55639369	NOUN
ftr-405	2079	29	_	_	DET
ftr-405	2079	30	ref55639369	ref55639369	NOUN
ftr-405	2079	31	page	page	NOUN
ftr-405	2079	32	19	19	NUM
ftr-405	2079	33	_	_	NOUN
ftr-405	2079	34	ref99360357	ref99360357	NOUN
ftr-405	2079	35	_	_	DET
ftr-405	2079	36	ref99360357	ref99360357	NOUN
ftr-405	2079	37	page	page	NOUN
ftr-405	2079	38	20	20	NUM
ftr-405	2079	39	_	_	PUNCT
ftr-405	2079	40	ref55987427	ref55987427	VERB
ftr-405	2079	41	_	_	PRON
ftr-405	2079	42	ref55987427	ref55987427	NOUN
ftr-405	2079	43	page	page	NOUN
ftr-405	2079	44	21	21	NUM
ftr-405	2079	45	page	page	NOUN
ftr-405	2079	46	22	22	NUM
ftr-405	2080	1	_	_	PUNCT
ftr-405	2080	2	ref113611840	ref113611840	NOUN
ftr-405	2081	1	_	_	DET
ftr-405	2081	2	ref113611840	ref113611840	NOUN
ftr-405	2081	3	page	page	NOUN
ftr-405	2081	4	23	23	NUM
ftr-405	2081	5	page	page	NOUN
ftr-405	2081	6	24	24	NUM
ftr-405	2081	7	_	_	NOUN
ftr-405	2081	8	ref81910438	ref81910438	VERB
ftr-405	2081	9	_	_	DET
ftr-405	2081	10	ref81910438	ref81910438	NOUN
ftr-405	2081	11	_	_	DET
ftr-405	2081	12	ref112476071	ref112476071	NOUN
ftr-405	2081	13	page	page	NOUN
ftr-405	2081	14	25	25	NUM
ftr-405	2081	15	_	_	NOUN
ftr-405	2081	16	ref107312069	ref107312069	NOUN
ftr-405	2082	1	_	_	DET
ftr-405	2082	2	ref107312069	ref107312069	NOUN
ftr-405	2082	3	_	_	PUNCT
ftr-405	2082	4	ref57626775	ref57626775	VERB
ftr-405	2082	5	_	_	PRON
ftr-405	2082	6	ref57626775	ref57626775	ADJ
ftr-405	2082	7	page	page	NOUN
ftr-405	2082	8	26	26	NUM
ftr-405	2082	9	page	page	NOUN
ftr-405	2082	10	27	27	NUM
ftr-405	2082	11	_	_	DET
ftr-405	2082	12	ref108428030	ref108428030	NOUN
ftr-405	2082	13	_	_	DET
ftr-405	2082	14	ref108428030	ref108428030	NOUN
ftr-405	2083	1	_	_	PRON
ftr-405	2083	2	ref107900961	ref107900961	NOUN
ftr-405	2084	1	_	_	DET
ftr-405	2084	2	ref107900961	ref107900961	NOUN
ftr-405	2084	3	_	_	PRON
ftr-405	2084	4	ref113434245	ref113434245	NOUN
ftr-405	2084	5	_	_	DET
ftr-405	2084	6	ref113434245	ref113434245	NOUN
ftr-405	2084	7	_	_	DET
ftr-405	2084	8	ref107827492	ref107827492	NOUN
ftr-405	2085	1	_	_	DET
ftr-405	2085	2	ref107827492	ref107827492	NOUN
ftr-405	2085	3	_	_	PRON
ftr-405	2085	4	ref51061365	ref51061365	VERB
ftr-405	2085	5	_	_	PRON
ftr-405	2085	6	ref51061365	ref51061365	VERB
ftr-405	2085	7	_	_	PRON
ftr-405	2085	8	ref113434252	ref113434252	VERB
ftr-405	2085	9	_	_	DET
ftr-405	2085	10	ref113434252	ref113434252	ADJ
ftr-405	2085	11	page	page	NOUN
ftr-405	2085	12	28	28	NUM
ftr-405	2086	1	_	_	PRON
ftr-405	2086	2	ref113433325	ref113433325	PROPN
ftr-405	2086	3	_	_	PRON
ftr-405	2086	4	ref113433325	ref113433325	PROPN
ftr-405	2086	5	_	_	DET
ftr-405	2086	6	ref113433331	ref113433331	NOUN
ftr-405	2086	7	_	_	DET
ftr-405	2086	8	ref113433331	ref113433331	NOUN
ftr-405	2086	9	_	_	DET
ftr-405	2086	10	ref107902266	ref107902266	NOUN
ftr-405	2086	11	_	_	PRON
ftr-405	2086	12	ref107902266	ref107902266	VERB
ftr-405	2086	13	_	_	NOUN
ftr-405	2086	14	ref113249331	ref113249331	VERB
ftr-405	2086	15	_	_	DET
ftr-405	2086	16	ref107829302	ref107829302	ADJ
ftr-405	2086	17	page	page	NOUN
ftr-405	2086	18	29	29	NUM
ftr-405	2086	19	_	_	PUNCT
ftr-405	2086	20	ref51058886	ref51058886	VERB
ftr-405	2086	21	_	_	PRON
ftr-405	2086	22	ref51058886	ref51058886	VERB
ftr-405	2086	23	_	_	DET
ftr-405	2086	24	ref111966907	ref111966907	NOUN
ftr-405	2086	25	_	_	DET
ftr-405	2086	26	ref111966907	ref111966907	NOUN
ftr-405	2086	27	page	page	NOUN
ftr-405	2086	28	30	30	NUM
ftr-405	2086	29	_	_	PRON
ftr-405	2086	30	ref99593790	ref99593790	NOUN
ftr-405	2086	31	page	page	NOUN
ftr-405	2086	32	31	31	NUM
ftr-405	2086	33	_	_	PUNCT
ftr-405	2086	34	ref108509198	ref108509198	ADJ
ftr-405	2086	35	_	_	PRON
ftr-405	2086	36	ref108509198	ref108509198	ADJ
ftr-405	2086	37	_	_	PRON
ftr-405	2086	38	ref108513501	ref108513501	VERB
ftr-405	2086	39	_	_	PRON
ftr-405	2086	40	ref108513501	ref108513501	ADJ
ftr-405	2086	41	page	page	NOUN
ftr-405	2086	42	32	32	NUM
ftr-405	2086	43	_	_	PUNCT
ftr-405	2086	44	ref107918279	ref107918279	NOUN
ftr-405	2086	45	_	_	DET
ftr-405	2086	46	ref107918279	ref107918279	NOUN
ftr-405	2086	47	_	_	DET
ftr-405	2086	48	ref112487676	ref112487676	X
ftr-405	2087	1	_	_	DET
ftr-405	2087	2	ref112487676	ref112487676	NOUN
ftr-405	2087	3	page	page	NOUN
ftr-405	2087	4	33	33	NUM
ftr-405	2087	5	_	_	PUNCT
ftr-405	2087	6	ref108523022	ref108523022	X
ftr-405	2087	7	_	_	PRON
ftr-405	2087	8	ref108523022	ref108523022	NOUN
ftr-405	2087	9	page	page	NOUN
ftr-405	2087	10	34	34	NUM
ftr-405	2087	11	_	_	NOUN
ftr-405	2087	12	ref108601254	ref108601254	VERB
ftr-405	2087	13	_	_	DET
ftr-405	2087	14	ref108601254	ref108601254	NOUN
ftr-405	2087	15	page	page	NOUN
ftr-405	2087	16	35	35	NUM
ftr-405	2087	17	_	_	NOUN
ftr-405	2087	18	ref113248807	ref113248807	ADJ
ftr-405	2087	19	_	_	DET
ftr-405	2087	20	ref113248807	ref113248807	ADJ
ftr-405	2087	21	page	page	NOUN
ftr-405	2087	22	36	36	NUM
ftr-405	2087	23	_	_	PUNCT
ftr-405	2087	24	ref111360715	ref111360715	NOUN
ftr-405	2087	25	_	_	DET
ftr-405	2087	26	ref111360715	ref111360715	NOUN
ftr-405	2088	1	_	_	DET
ftr-405	2088	2	ref58146060	ref58146060	NOUN
ftr-405	2088	3	_	_	PRON
ftr-405	2088	4	ref58146060	ref58146060	NOUN
ftr-405	2088	5	_	_	PRON
ftr-405	2088	6	ref111365273	ref111365273	VERB
ftr-405	2088	7	_	_	DET
ftr-405	2088	8	ref111365273	ref111365273	ADJ
ftr-405	2088	9	page	page	NOUN
ftr-405	2088	10	37	37	NUM
ftr-405	2088	11	page	page	NOUN
ftr-405	2088	12	38	38	NUM
ftr-405	2088	13	_	_	NOUN
ftr-405	2088	14	ref111972817	ref111972817	NOUN
ftr-405	2088	15	_	_	DET
ftr-405	2088	16	ref111972817	ref111972817	NOUN
ftr-405	2088	17	_	_	PUNCT
ftr-405	2088	18	ref112131310	ref112131310	X
ftr-405	2088	19	_	_	DET
ftr-405	2088	20	ref112131310	ref112131310	ADJ
ftr-405	2088	21	page	page	NOUN
ftr-405	2088	22	39	39	NUM
ftr-405	2089	1	_	_	PUNCT
ftr-405	2089	2	ref113612910	ref113612910	NOUN
ftr-405	2089	3	_	_	DET
ftr-405	2089	4	ref113612910	ref113612910	NOUN
ftr-405	2089	5	page	page	NOUN
ftr-405	2089	6	40	40	NUM
ftr-405	2089	7	page	page	NOUN
ftr-405	2089	8	41	41	NUM
ftr-405	2089	9	page	page	NOUN
ftr-405	2089	10	42	42	NUM
ftr-405	2089	11	page	page	NOUN
ftr-405	2089	12	43	43	NUM
ftr-405	2090	1	_	_	PUNCT
ftr-405	2090	2	ref113169762	ref113169762	NOUN
ftr-405	2090	3	_	_	DET
ftr-405	2090	4	ref113169762	ref113169762	NOUN
ftr-405	2090	5	page	page	NOUN
ftr-405	2090	6	44	44	NUM
ftr-405	2091	1	_	_	NOUN
ftr-405	2091	2	ref113358346	ref113358346	ADJ
ftr-405	2091	3	_	_	NOUN
ftr-405	2091	4	ref113358346	ref113358346	NOUN
ftr-405	2091	5	_	_	PRON
ftr-405	2091	6	ref113176737	ref113176737	NOUN
ftr-405	2091	7	_	_	DET
ftr-405	2091	8	ref113176737	ref113176737	ADJ
ftr-405	2091	9	page	page	NOUN
ftr-405	2091	10	45	45	NUM
ftr-405	2091	11	page	page	NOUN
ftr-405	2091	12	46	46	NUM
ftr-405	2091	13	_	_	PUNCT
ftr-405	2091	14	ref107902205	ref107902205	X
ftr-405	2091	15	_	_	X
ftr-405	2091	16	ref107902205	ref107902205	X
ftr-405	2091	17	_	_	PRON
ftr-405	2091	18	ref113250207	ref113250207	VERB
ftr-405	2091	19	_	_	DET
ftr-405	2091	20	ref113250207	ref113250207	NOUN
ftr-405	2091	21	page	page	VERB
ftr-405	2091	22	47	47	NUM
ftr-405	2091	23	page	page	NOUN
ftr-405	2091	24	48	48	NUM
ftr-405	2091	25	page	page	NOUN
ftr-405	2091	26	49	49	NUM
ftr-405	2092	1	_	_	PUNCT
ftr-405	2092	2	ref58667267	ref58667267	NOUN
ftr-405	2093	1	_	_	DET
ftr-405	2093	2	ref58667267	ref58667267	NOUN
ftr-405	2093	3	page	page	NOUN
ftr-405	2093	4	50	50	NUM
ftr-405	2093	5	page	page	NOUN
ftr-405	2093	6	51	51	NUM
ftr-405	2093	7	_	_	PUNCT
ftr-405	2093	8	ref114899476	ref114899476	NOUN
ftr-405	2093	9	_	_	PUNCT
ftr-405	2093	10	ref114899476	ref114899476	NOUN
ftr-405	2093	11	_	_	PRON
ftr-405	2093	12	ref58235261	ref58235261	X
ftr-405	2093	13	_	_	PRON
ftr-405	2093	14	ref58235261	ref58235261	ADJ
ftr-405	2093	15	page	page	NOUN
ftr-405	2093	16	52	52	NUM
ftr-405	2093	17	page	page	NOUN
ftr-405	2093	18	53	53	NUM
ftr-405	2093	19	page	page	NOUN
ftr-405	2093	20	54	54	NUM
ftr-405	2093	21	_	_	PUNCT
ftr-405	2093	22	ref61148352	ref61148352	VERB
ftr-405	2093	23	_	_	DET
ftr-405	2093	24	ref61148352	ref61148352	ADJ
ftr-405	2093	25	page	page	NOUN
ftr-405	2093	26	55	55	NUM
ftr-405	2093	27	_	_	PUNCT
ftr-405	2093	28	ref58408698	ref58408698	NOUN
ftr-405	2093	29	_	_	PRON
ftr-405	2093	30	ref61088084	ref61088084	NOUN
ftr-405	2093	31	_	_	DET
ftr-405	2093	32	ref61088084	ref61088084	ADJ
ftr-405	2093	33	page	page	NOUN
ftr-405	2093	34	56	56	NUM
ftr-405	2093	35	page	page	NOUN
ftr-405	2093	36	57	57	NUM
ftr-405	2093	37	_	_	PUNCT
ftr-405	2093	38	ref61088308	ref61088308	NOUN
ftr-405	2094	1	_	_	DET
ftr-405	2094	2	ref61414436	ref61414436	NOUN
ftr-405	2094	3	_	_	DET
ftr-405	2094	4	ref61414436	ref61414436	NOUN
ftr-405	2094	5	page	page	NOUN
ftr-405	2094	6	58	58	NUM
ftr-405	2094	7	_	_	NOUN
ftr-405	2094	8	ref61088330	ref61088330	VERB
ftr-405	2094	9	_	_	PRON
ftr-405	2094	10	ref61088330	ref61088330	NOUN
ftr-405	2094	11	_	_	PRON
ftr-405	2094	12	ref61259237	ref61259237	NOUN
ftr-405	2095	1	_	_	PRON
ftr-405	2095	2	ref61259237	ref61259237	NOUN
ftr-405	2096	1	_	_	PUNCT
ftr-405	2096	2	ref61345645	ref61345645	ADJ
ftr-405	2096	3	_	_	PRON
ftr-405	2096	4	ref61345645	ref61345645	ADJ
ftr-405	2096	5	_	_	DET
ftr-405	2096	6	ref61149188	ref61149188	ADJ
ftr-405	2096	7	page	page	NOUN
ftr-405	2096	8	59	59	NUM
ftr-405	2096	9	_	_	NOUN
ftr-405	2096	10	ref61164205	ref61164205	VERB
ftr-405	2096	11	_	_	DET
ftr-405	2096	12	ref61164205	ref61164205	NOUN
ftr-405	2096	13	page	page	NOUN
ftr-405	2096	14	60	60	NUM
ftr-405	2096	15	_	_	PUNCT
ftr-405	2096	16	ref61426907	ref61426907	VERB
ftr-405	2096	17	_	_	PRON
ftr-405	2096	18	ref61426907	ref61426907	VERB
ftr-405	2096	19	_	_	DET
ftr-405	2096	20	ref98840936	ref98840936	NOUN
ftr-405	2097	1	_	_	DET
ftr-405	2097	2	ref98840936	ref98840936	ADJ
ftr-405	2097	3	page	page	NOUN
ftr-405	2097	4	61	61	NUM
ftr-405	2097	5	page	page	NOUN
ftr-405	2097	6	62	62	NUM
ftr-405	2097	7	_	_	NOUN
ftr-405	2097	8	ref114300716	ref114300716	VERB
ftr-405	2097	9	_	_	PRON
ftr-405	2097	10	ref114300716	ref114300716	VERB
ftr-405	2097	11	_	_	DET
ftr-405	2097	12	ref114897608	ref114897608	NOUN
ftr-405	2097	13	_	_	DET
ftr-405	2097	14	ref114897608	ref114897608	NOUN
ftr-405	2097	15	page	page	NOUN
ftr-405	2097	16	63	63	NUM
ftr-405	2097	17	page	page	NOUN
ftr-405	2097	18	64	64	NUM
ftr-405	2097	19	_	_	NOUN
ftr-405	2097	20	ref58062116	ref58062116	VERB
ftr-405	2097	21	_	_	DET
ftr-405	2097	22	ref58062116	ref58062116	ADJ
ftr-405	2097	23	page	page	NOUN
ftr-405	2097	24	65	65	NUM
ftr-405	2097	25	page	page	NOUN
ftr-405	2097	26	66	66	NUM
ftr-405	2097	27	page	page	NOUN
ftr-405	2097	28	67	67	NUM
ftr-405	2097	29	_	_	NOUN
ftr-405	2097	30	ref82579700	ref82579700	NOUN
ftr-405	2097	31	_	_	PRON
ftr-405	2097	32	ref82579700	ref82579700	NOUN
ftr-405	2098	1	_	_	PRON
ftr-405	2098	2	ref82765303	ref82765303	NOUN
ftr-405	2098	3	_	_	PRON
ftr-405	2098	4	ref82765303	ref82765303	ADJ
ftr-405	2098	5	page	page	NOUN
ftr-405	2098	6	68	68	NUM
ftr-405	2098	7	page	page	NOUN
ftr-405	2098	8	69	69	NUM
ftr-405	2098	9	page	page	NOUN
ftr-405	2098	10	70	70	NUM
ftr-405	2098	11	page	page	NOUN
ftr-405	2098	12	71	71	NUM
ftr-405	2098	13	page	page	NOUN
ftr-405	2098	14	72	72	NUM
ftr-405	2098	15	page	page	NOUN
ftr-405	2098	16	73	73	NUM
ftr-405	2098	17	page	page	NOUN
ftr-405	2098	18	74	74	NUM
ftr-405	2098	19	page	page	NOUN
ftr-405	2098	20	75	75	NUM
ftr-405	2098	21	page	page	NOUN
ftr-405	2098	22	76	76	NUM
ftr-405	2099	1	_	_	NOUN
ftr-405	2099	2	ref113533418	ref113533418	NOUN
ftr-405	2099	3	_	_	DET
ftr-405	2099	4	ref113533418	ref113533418	NOUN
ftr-405	2099	5	page	page	NOUN
ftr-405	2099	6	77	77	NUM
ftr-405	2099	7	page	page	NOUN
ftr-405	2099	8	78	78	NUM
ftr-405	2099	9	_	_	PUNCT
ftr-405	2099	10	ref113267856	ref113267856	NOUN
ftr-405	2099	11	_	_	PRON
ftr-405	2099	12	ref113267856	ref113267856	NOUN
ftr-405	2099	13	page	page	NOUN
ftr-405	2099	14	79	79	NUM
ftr-405	2099	15	page	page	NOUN
ftr-405	2099	16	80	80	NUM
ftr-405	2099	17	page	page	NOUN
ftr-405	2099	18	81	81	NUM