id	sid	tid	token	lemma	pos
ftr-416	1	1	florida	florida	PROPN
ftr-416	1	2	tax	tax	PROPN
ftr-416	1	3	review	review	NOUN
ftr-416	1	4	volume	volume	NOUN
ftr-416	1	5	6	6	NUM
ftr-416	1	6	2003	2003	NUM
ftr-416	1	7	number	number	NOUN
ftr-416	1	8	2	2	NUM
ftr-416	1	9	back	back	ADV
ftr-416	1	10	to	to	ADP
ftr-416	1	11	the	the	DET
ftr-416	1	12	future	future	ADJ
ftr-416	1	13	interest	interest	NOUN
ftr-416	1	14	:	:	PUNCT
ftr-416	1	15	the	the	DET
ftr-416	1	16	origin	origin	NOUN
ftr-416	1	17	and	and	CCONJ
ftr-416	1	18	questionable	questionable	ADJ
ftr-416	1	19	legal	legal	ADJ
ftr-416	1	20	basis	basis	NOUN
ftr-416	1	21	of	of	ADP
ftr-416	1	22	the	the	DET
ftr-416	1	23	use	use	NOUN
ftr-416	1	24	of	of	ADP
ftr-416	1	25	crummey	crummey	PROPN
ftr-416	1	26	withdrawal	withdrawal	NOUN
ftr-416	1	27	powers	power	NOUN
ftr-416	1	28	to	to	PART
ftr-416	1	29	obtain	obtain	VERB
ftr-416	1	30	the	the	DET
ftr-416	1	31	federal	federal	ADJ
ftr-416	1	32	gift	gift	NOUN
ftr-416	1	33	tax	tax	NOUN
ftr-416	1	34	annual	annual	ADJ
ftr-416	1	35	exclusion	exclusion	NOUN
ftr-416	1	36	bradley	bradley	PROPN
ftr-416	1	37	e.s	e.s	PROPN
ftr-416	1	38	.	.	PROPN
ftr-416	1	39	fogel	fogel	PROPN
ftr-416	1	40	although	although	SCONJ
ftr-416	1	41	the	the	DET
ftr-416	1	42	future	future	NOUN
ftr-416	1	43	of	of	ADP
ftr-416	1	44	the	the	DET
ftr-416	1	45	estate	estate	NOUN
ftr-416	1	46	tax	tax	NOUN
ftr-416	1	47	is	be	AUX
ftr-416	1	48	uncertain	uncertain	ADJ
ftr-416	1	49	,	,	PUNCT
ftr-416	1	50	the	the	DET
ftr-416	1	51	federal	federal	ADJ
ftr-416	1	52	gift	gift	NOUN
ftr-416	1	53	tax	tax	NOUN
ftr-416	1	54	and	and	CCONJ
ftr-416	1	55	the	the	DET
ftr-416	1	56	federal	federal	ADJ
ftr-416	1	57	gift	gift	NOUN
ftr-416	1	58	tax	tax	NOUN
ftr-416	1	59	annual	annual	ADJ
ftr-416	1	60	exclusion	exclusion	NOUN
ftr-416	1	61	survived	survive	VERB
ftr-416	1	62	recent	recent	ADJ
ftr-416	1	63	congressional	congressional	ADJ
ftr-416	1	64	action	action	NOUN
ftr-416	1	65	.	.	PUNCT
ftr-416	2	1	in	in	ADP
ftr-416	2	2	fact	fact	NOUN
ftr-416	2	3	,	,	PUNCT
ftr-416	2	4	recent	recent	ADJ
ftr-416	2	5	changes	change	NOUN
ftr-416	2	6	to	to	ADP
ftr-416	2	7	the	the	DET
ftr-416	2	8	internal	internal	ADJ
ftr-416	2	9	revenue	revenue	NOUN
ftr-416	2	10	code	code	NOUN
ftr-416	2	11	may	may	AUX
ftr-416	2	12	increase	increase	VERB
ftr-416	2	13	the	the	DET
ftr-416	2	14	use	use	NOUN
ftr-416	2	15	of	of	ADP
ftr-416	2	16	the	the	DET
ftr-416	2	17	annual	annual	ADJ
ftr-416	2	18	exclusion	exclusion	NOUN
ftr-416	2	19	in	in	ADP
ftr-416	2	20	the	the	DET
ftr-416	2	21	short	short	ADJ
ftr-416	2	22	term	term	NOUN
ftr-416	2	23	.	.	PUNCT
ftr-416	3	1	the	the	DET
ftr-416	3	2	federal	federal	ADJ
ftr-416	3	3	gift	gift	NOUN
ftr-416	3	4	tax	tax	NOUN
ftr-416	3	5	annual	annual	ADJ
ftr-416	3	6	exclusion	exclusion	NOUN
ftr-416	3	7	allows	allow	VERB
ftr-416	3	8	donors	donor	NOUN
ftr-416	3	9	to	to	PART
ftr-416	3	10	give	give	VERB
ftr-416	3	11	$	$	SYM
ftr-416	3	12	11,000	11,000	NUM
ftr-416	3	13	per	per	ADP
ftr-416	3	14	year	year	NOUN
ftr-416	3	15	to	to	ADP
ftr-416	3	16	an	an	DET
ftr-416	3	17	unlimited	unlimited	ADJ
ftr-416	3	18	number	number	NOUN
ftr-416	3	19	of	of	ADP
ftr-416	3	20	donees	donee	NOUN
ftr-416	3	21	free	free	ADJ
ftr-416	3	22	of	of	ADP
ftr-416	3	23	gift	gift	NOUN
ftr-416	3	24	tax	tax	NOUN
ftr-416	3	25	.	.	PUNCT
ftr-416	4	1	the	the	DET
ftr-416	4	2	exclusion	exclusion	NOUN
ftr-416	4	3	is	be	AUX
ftr-416	4	4	unavailable	unavailable	ADJ
ftr-416	4	5	for	for	ADP
ftr-416	4	6	gifts	gift	NOUN
ftr-416	4	7	of	of	ADP
ftr-416	4	8	“	"	PUNCT
ftr-416	4	9	future	future	ADJ
ftr-416	4	10	interests	interest	NOUN
ftr-416	4	11	,	,	PUNCT
ftr-416	4	12	”	"	PUNCT
ftr-416	4	13	including	include	VERB
ftr-416	4	14	most	most	ADJ
ftr-416	4	15	gifts	gift	NOUN
ftr-416	4	16	in	in	ADP
ftr-416	4	17	trust	trust	NOUN
ftr-416	4	18	.	.	PUNCT
ftr-416	5	1	in	in	ADP
ftr-416	5	2	order	order	NOUN
ftr-416	5	3	to	to	PART
ftr-416	5	4	make	make	VERB
ftr-416	5	5	a	a	DET
ftr-416	5	6	gift	gift	NOUN
ftr-416	5	7	in	in	ADP
ftr-416	5	8	trust	trust	NOUN
ftr-416	5	9	that	that	SCONJ
ftr-416	5	10	fully	fully	ADV
ftr-416	5	11	qualifies	qualify	VERB
ftr-416	5	12	for	for	ADP
ftr-416	5	13	the	the	DET
ftr-416	5	14	annual	annual	ADJ
ftr-416	5	15	exclusion	exclusion	NOUN
ftr-416	5	16	,	,	PUNCT
ftr-416	5	17	donees	donee	NOUN
ftr-416	5	18	are	be	AUX
ftr-416	5	19	frequently	frequently	ADV
ftr-416	5	20	given	give	VERB
ftr-416	5	21	temporary	temporary	ADJ
ftr-416	5	22	powers	power	NOUN
ftr-416	5	23	–	–	PUNCT
ftr-416	5	24	called	call	VERB
ftr-416	5	25	“	"	PUNCT
ftr-416	5	26	crummey	crummey	PROPN
ftr-416	5	27	powers	power	NOUN
ftr-416	5	28	”	"	PUNCT
ftr-416	5	29	–	–	PUNCT
ftr-416	5	30	to	to	PART
ftr-416	5	31	withdraw	withdraw	VERB
ftr-416	5	32	the	the	DET
ftr-416	5	33	gift	gift	NOUN
ftr-416	5	34	to	to	ADP
ftr-416	5	35	the	the	DET
ftr-416	5	36	trust	trust	NOUN
ftr-416	5	37	.	.	PUNCT
ftr-416	6	1	crummey	crummey	PROPN
ftr-416	6	2	powers	power	NOUN
ftr-416	6	3	are	be	AUX
ftr-416	6	4	based	base	VERB
ftr-416	6	5	on	on	ADP
ftr-416	6	6	unjustifiable	unjustifiable	ADJ
ftr-416	6	7	analogies	analogy	NOUN
ftr-416	6	8	to	to	ADP
ftr-416	6	9	the	the	DET
ftr-416	6	10	federal	federal	ADJ
ftr-416	6	11	income	income	NOUN
ftr-416	6	12	tax	tax	NOUN
ftr-416	6	13	.	.	PUNCT
ftr-416	7	1	in	in	ADP
ftr-416	7	2	fact	fact	NOUN
ftr-416	7	3	,	,	PUNCT
ftr-416	7	4	crummey	crummey	NOUN
ftr-416	7	5	powers	power	NOUN
ftr-416	7	6	are	be	AUX
ftr-416	7	7	inconsistent	inconsistent	ADJ
ftr-416	7	8	with	with	ADP
ftr-416	7	9	the	the	DET
ftr-416	7	10	language	language	NOUN
ftr-416	7	11	of	of	ADP
ftr-416	7	12	the	the	DET
ftr-416	7	13	internal	internal	ADJ
ftr-416	7	14	revenue	revenue	NOUN
ftr-416	7	15	code	code	NOUN
ftr-416	7	16	,	,	PUNCT
ftr-416	7	17	the	the	DET
ftr-416	7	18	treasury	treasury	PROPN
ftr-416	7	19	department	department	PROPN
ftr-416	7	20	’s	’s	PART
ftr-416	7	21	regulations	regulation	NOUN
ftr-416	7	22	and	and	CCONJ
ftr-416	7	23	united	united	PROPN
ftr-416	7	24	states	states	PROPN
ftr-416	7	25	supreme	supreme	PROPN
ftr-416	7	26	court	court	PROPN
ftr-416	7	27	precedent	precedent	NOUN
ftr-416	7	28	concerning	concern	VERB
ftr-416	7	29	the	the	DET
ftr-416	7	30	annual	annual	ADJ
ftr-416	7	31	exclusion	exclusion	NOUN
ftr-416	7	32	.	.	PUNCT
ftr-416	8	1	moreover	moreover	ADV
ftr-416	8	2	,	,	PUNCT
ftr-416	8	3	crummey	crummey	NOUN
ftr-416	8	4	powers	power	NOUN
ftr-416	8	5	defeat	defeat	VERB
ftr-416	8	6	the	the	DET
ftr-416	8	7	legislative	legislative	ADJ
ftr-416	8	8	intent	intent	NOUN
ftr-416	8	9	behind	behind	ADP
ftr-416	8	10	the	the	DET
ftr-416	8	11	annual	annual	ADJ
ftr-416	8	12	exclusion	exclusion	NOUN
ftr-416	8	13	.	.	PUNCT
ftr-416	9	1	the	the	DET
ftr-416	9	2	law	law	NOUN
ftr-416	9	3	has	have	AUX
ftr-416	9	4	become	become	VERB
ftr-416	9	5	muddled	muddle	VERB
ftr-416	9	6	in	in	ADP
ftr-416	9	7	this	this	DET
ftr-416	9	8	area	area	NOUN
ftr-416	9	9	due	due	ADP
ftr-416	9	10	to	to	ADP
ftr-416	9	11	missteps	misstep	NOUN
ftr-416	9	12	by	by	ADP
ftr-416	9	13	the	the	DET
ftr-416	9	14	irs	irs	PROPN
ftr-416	9	15	.	.	PUNCT
ftr-416	10	1	despite	despite	SCONJ
ftr-416	10	2	the	the	DET
ftr-416	10	3	potential	potential	NOUN
ftr-416	10	4	for	for	ADP
ftr-416	10	5	abuse	abuse	NOUN
ftr-416	10	6	,	,	PUNCT
ftr-416	10	7	the	the	DET
ftr-416	10	8	irs	irs	PROPN
ftr-416	10	9	has	have	AUX
ftr-416	10	10	never	never	ADV
ftr-416	10	11	contested	contest	VERB
ftr-416	10	12	the	the	DET
ftr-416	10	13	fundamental	fundamental	ADJ
ftr-416	10	14	validity	validity	NOUN
ftr-416	10	15	of	of	ADP
ftr-416	10	16	crummey	crummey	PROPN
ftr-416	10	17	powers	power	NOUN
ftr-416	10	18	.	.	PUNCT
ftr-416	11	1	instead	instead	ADV
ftr-416	11	2	,	,	PUNCT
ftr-416	11	3	the	the	DET
ftr-416	11	4	irs	irs	PROPN
ftr-416	11	5	accepted	accept	VERB
ftr-416	11	6	the	the	DET
ftr-416	11	7	basic	basic	ADJ
ftr-416	11	8	premise	premise	NOUN
ftr-416	11	9	behind	behind	ADP
ftr-416	11	10	crummey	crummey	NOUN
ftr-416	11	11	powers	power	NOUN
ftr-416	11	12	and	and	CCONJ
ftr-416	11	13	litigated	litigate	VERB
ftr-416	11	14	side	side	NOUN
ftr-416	11	15	issues	issue	NOUN
ftr-416	11	16	.	.	PUNCT
ftr-416	12	1	the	the	DET
ftr-416	12	2	irs	irs	PROPN
ftr-416	12	3	’s	’s	PART
ftr-416	12	4	agreement	agreement	NOUN
ftr-416	12	5	on	on	ADP
ftr-416	12	6	the	the	DET
ftr-416	12	7	basic	basic	ADJ
ftr-416	12	8	premises	premise	NOUN
ftr-416	12	9	,	,	PUNCT
ftr-416	12	10	however	however	ADV
ftr-416	12	11	,	,	PUNCT
ftr-416	12	12	precluded	preclude	VERB
ftr-416	12	13	its	its	PRON
ftr-416	12	14	success	success	NOUN
ftr-416	12	15	on	on	ADP
ftr-416	12	16	the	the	DET
ftr-416	12	17	side	side	NOUN
ftr-416	12	18	issues	issue	NOUN
ftr-416	12	19	.	.	PUNCT
ftr-416	13	1	the	the	DET
ftr-416	13	2	treasury	treasury	PROPN
ftr-416	13	3	department	department	PROPN
ftr-416	13	4	or	or	CCONJ
ftr-416	13	5	congress	congress	PROPN
ftr-416	13	6	may	may	AUX
ftr-416	13	7	effect	effect	VERB
ftr-416	13	8	an	an	DET
ftr-416	13	9	abrogation	abrogation	NOUN
ftr-416	13	10	of	of	ADP
ftr-416	13	11	crummey	crummey	PROPN
ftr-416	13	12	powers	power	NOUN
ftr-416	13	13	.	.	PUNCT
ftr-416	14	1	in	in	ADP
ftr-416	14	2	the	the	DET
ftr-416	14	3	current	current	ADJ
ftr-416	14	4	political	political	ADJ
ftr-416	14	5	climate	climate	NOUN
ftr-416	14	6	,	,	PUNCT
ftr-416	14	7	however	however	ADV
ftr-416	14	8	,	,	PUNCT
ftr-416	14	9	they	they	PRON
ftr-416	14	10	are	be	AUX
ftr-416	14	11	unlikely	unlikely	ADJ
ftr-416	14	12	to	to	PART
ftr-416	14	13	do	do	VERB
ftr-416	14	14	so	so	ADV
ftr-416	14	15	.	.	PUNCT
ftr-416	15	1	unless	unless	SCONJ
ftr-416	15	2	they	they	PRON
ftr-416	15	3	do	do	VERB
ftr-416	15	4	,	,	PUNCT
ftr-416	15	5	the	the	DET
ftr-416	15	6	irs	irs	PROPN
ftr-416	15	7	will	will	AUX
ftr-416	15	8	likely	likely	ADV
ftr-416	15	9	be	be	AUX
ftr-416	15	10	forced	force	VERB
ftr-416	15	11	to	to	PART
ftr-416	15	12	continue	continue	VERB
ftr-416	15	13	to	to	PART
ftr-416	15	14	accept	accept	VERB
ftr-416	15	15	the	the	DET
ftr-416	15	16	sham	sham	NOUN
ftr-416	15	17	it	it	PRON
ftr-416	15	18	sanctioned	sanction	VERB
ftr-416	15	19	when	when	SCONJ
ftr-416	15	20	it	it	PRON
ftr-416	15	21	acquiesced	acquiesce	VERB
ftr-416	15	22	in	in	ADP
ftr-416	15	23	crummey	crummey	PROPN
ftr-416	15	24	v.	v.	ADP
ftr-416	15	25	commissioner	commissioner	NOUN
ftr-416	15	26	.	.	PUNCT
ftr-416	16	1	1	1	X
ftr-416	16	2	.	.	X
ftr-416	16	3	assistant	assistant	PROPN
ftr-416	16	4	professor	professor	NOUN
ftr-416	16	5	,	,	PUNCT
ftr-416	16	6	saint	saint	PROPN
ftr-416	16	7	louis	louis	PROPN
ftr-416	16	8	university	university	PROPN
ftr-416	16	9	school	school	NOUN
ftr-416	16	10	of	of	ADP
ftr-416	16	11	law	law	NOUN
ftr-416	16	12	;	;	PUNCT
ftr-416	16	13	l.l.m	l.l.m	NOUN
ftr-416	16	14	.	.	PUNCT
ftr-416	17	1	new	new	PROPN
ftr-416	17	2	york	york	PROPN
ftr-416	17	3	university	university	PROPN
ftr-416	17	4	;	;	PUNCT
ftr-416	17	5	j.d	j.d	PROPN
ftr-416	17	6	.	.	PROPN
ftr-416	17	7	columbia	columbia	PROPN
ftr-416	17	8	university	university	PROPN
ftr-416	17	9	school	school	NOUN
ftr-416	17	10	of	of	ADP
ftr-416	17	11	law	law	NOUN
ftr-416	17	12	;	;	PUNCT
ftr-416	17	13	b.a	b.a	PROPN
ftr-416	17	14	.	.	PROPN
ftr-416	17	15	new	new	PROPN
ftr-416	17	16	york	york	PROPN
ftr-416	17	17	university	university	PROPN
ftr-416	17	18	.	.	PUNCT
ftr-416	18	1	the	the	DET
ftr-416	18	2	author	author	NOUN
ftr-416	18	3	wishes	wish	VERB
ftr-416	18	4	to	to	PART
ftr-416	18	5	thank	thank	VERB
ftr-416	18	6	professor	professor	PROPN
ftr-416	18	7	nancy	nancy	PROPN
ftr-416	18	8	h.	h.	PROPN
ftr-416	18	9	kaufman	kaufman	PROPN
ftr-416	18	10	,	,	PUNCT
ftr-416	18	11	professor	professor	PROPN
ftr-416	18	12	henry	henry	PROPN
ftr-416	18	13	ordower	ordower	PROPN
ftr-416	18	14	and	and	CCONJ
ftr-416	18	15	professor	professor	PROPN
ftr-416	18	16	douglas	douglas	PROPN
ftr-416	18	17	williams	williams	PROPN
ftr-416	18	18	for	for	ADP
ftr-416	18	19	their	their	PRON
ftr-416	18	20	assistance	assistance	NOUN
ftr-416	18	21	with	with	ADP
ftr-416	18	22	,	,	PUNCT
ftr-416	18	23	and	and	CCONJ
ftr-416	18	24	comments	comment	NOUN
ftr-416	18	25	to	to	ADP
ftr-416	18	26	,	,	PUNCT
ftr-416	18	27	this	this	DET
ftr-416	18	28	article	article	NOUN
ftr-416	18	29	.	.	PUNCT
ftr-416	19	1	courtney	courtney	PROPN
ftr-416	19	2	e.	e.	PROPN
ftr-416	19	3	harashe	harashe	PROPN
ftr-416	19	4	(	(	PUNCT
ftr-416	19	5	saint	saint	PROPN
ftr-416	19	6	louis	louis	PROPN
ftr-416	19	7	university	university	PROPN
ftr-416	19	8	school	school	NOUN
ftr-416	19	9	of	of	ADP
ftr-416	19	10	law	law	NOUN
ftr-416	19	11	,	,	PUNCT
ftr-416	19	12	class	class	NOUN
ftr-416	19	13	of	of	ADP
ftr-416	19	14	2004	2004	NUM
ftr-416	19	15	)	)	PUNCT
ftr-416	19	16	and	and	CCONJ
ftr-416	19	17	geoffrey	geoffrey	PROPN
ftr-416	19	18	t.	t.	PROPN
ftr-416	19	19	dobran	dobran	PROPN
ftr-416	19	20	(	(	PUNCT
ftr-416	19	21	saint	saint	PROPN
ftr-416	19	22	louis	louis	PROPN
ftr-416	19	23	university	university	PROPN
ftr-416	19	24	school	school	NOUN
ftr-416	19	25	of	of	ADP
ftr-416	19	26	law	law	NOUN
ftr-416	19	27	,	,	PUNCT
ftr-416	19	28	class	class	NOUN
ftr-416	19	29	of	of	ADP
ftr-416	19	30	2003	2003	NUM
ftr-416	19	31	)	)	PUNCT
ftr-416	19	32	provided	provide	VERB
ftr-416	19	33	invaluable	invaluable	ADJ
ftr-416	19	34	assistance	assistance	NOUN
ftr-416	19	35	.	.	PUNCT
ftr-416	20	1	the	the	DET
ftr-416	20	2	author	author	NOUN
ftr-416	20	3	also	also	ADV
ftr-416	20	4	wishes	wish	VERB
ftr-416	20	5	to	to	PART
ftr-416	20	6	thank	thank	VERB
ftr-416	20	7	bella	bella	PROPN
ftr-416	20	8	l.f	l.f	PROPN
ftr-416	20	9	.	.	PROPN
ftr-416	20	10	sanevich	sanevich	PROPN
ftr-416	20	11	,	,	PUNCT
ftr-416	20	12	esq	esq	PROPN
ftr-416	20	13	.	.	PROPN
ftr-416	20	14	,	,	PUNCT
ftr-416	20	15	of	of	ADP
ftr-416	20	16	nisa	nisa	PROPN
ftr-416	20	17	investment	investment	PROPN
ftr-416	20	18	advisors	advisor	NOUN
ftr-416	20	19	,	,	PUNCT
ftr-416	20	20	llc	llc	PROPN
ftr-416	20	21	,	,	PUNCT
ftr-416	20	22	for	for	ADP
ftr-416	20	23	her	her	PRON
ftr-416	20	24	enormous	enormous	ADJ
ftr-416	20	25	help	help	NOUN
ftr-416	20	26	and	and	CCONJ
ftr-416	20	27	extraordinary	extraordinary	ADJ
ftr-416	20	28	efforts	effort	NOUN
ftr-416	20	29	.	.	PUNCT
ftr-416	21	1	she	she	PRON
ftr-416	21	2	reviewed	review	VERB
ftr-416	21	3	more	more	ADJ
ftr-416	21	4	drafts	draft	NOUN
ftr-416	21	5	of	of	ADP
ftr-416	21	6	this	this	DET
ftr-416	21	7	article	article	NOUN
ftr-416	21	8	than	than	SCONJ
ftr-416	21	9	any	any	DET
ftr-416	21	10	human	human	NOUN
ftr-416	21	11	could	could	AUX
ftr-416	21	12	ever	ever	ADV
ftr-416	21	13	have	have	AUX
ftr-416	21	14	been	be	AUX
ftr-416	21	15	expected	expect	VERB
ftr-416	21	16	to	to	ADP
ftr-416	21	17	.	.	PUNCT
ftr-416	22	1	189	189	NUM
ftr-416	22	2	florida	florida	PROPN
ftr-416	22	3	tax	tax	NOUN
ftr-416	22	4	review	review	NOUN
ftr-416	22	5	volume	volume	NOUN
ftr-416	22	6	6	6	NUM
ftr-416	22	7	2003	2003	NUM
ftr-416	22	8	number	number	NOUN
ftr-416	22	9	2	2	NUM
ftr-416	22	10	back	back	ADV
ftr-416	22	11	to	to	ADP
ftr-416	22	12	the	the	DET
ftr-416	22	13	future	future	ADJ
ftr-416	22	14	interest	interest	NOUN
ftr-416	22	15	:	:	PUNCT
ftr-416	22	16	the	the	DET
ftr-416	22	17	origin	origin	NOUN
ftr-416	22	18	and	and	CCONJ
ftr-416	22	19	questionable	questionable	ADJ
ftr-416	22	20	legal	legal	ADJ
ftr-416	22	21	basis	basis	NOUN
ftr-416	22	22	of	of	ADP
ftr-416	22	23	the	the	DET
ftr-416	22	24	use	use	NOUN
ftr-416	22	25	of	of	ADP
ftr-416	22	26	crummey	crummey	PROPN
ftr-416	22	27	withdrawal	withdrawal	NOUN
ftr-416	22	28	powers	power	NOUN
ftr-416	22	29	to	to	PART
ftr-416	22	30	obtain	obtain	VERB
ftr-416	22	31	the	the	DET
ftr-416	22	32	federal	federal	ADJ
ftr-416	22	33	gift	gift	NOUN
ftr-416	22	34	tax	tax	NOUN
ftr-416	22	35	annual	annual	ADJ
ftr-416	22	36	exclusion	exclusion	NOUN
ftr-416	22	37	bradley	bradley	PROPN
ftr-416	22	38	e.s	e.s	PROPN
ftr-416	22	39	.	.	PROPN
ftr-416	22	40	fogel1	fogel1	PROPN
ftr-416	22	41	i.	i.	PROPN
ftr-416	22	42	introduction	introduction	NOUN
ftr-416	22	43	.	.	PUNCT
ftr-416	22	44	.	.	PUNCT
ftr-416	22	45	.	.	PUNCT
ftr-416	22	46	.	.	PUNCT
ftr-416	22	47	.	.	PUNCT
ftr-416	22	48	.	.	PUNCT
ftr-416	22	49	.	.	PUNCT
ftr-416	22	50	.	.	PUNCT
ftr-416	22	51	.	.	PUNCT
ftr-416	22	52	.	.	PUNCT
ftr-416	22	53	.	.	PUNCT
ftr-416	22	54	.	.	PUNCT
ftr-416	22	55	.	.	PUNCT
ftr-416	22	56	.	.	PUNCT
ftr-416	22	57	.	.	PUNCT
ftr-416	22	58	.	.	PUNCT
ftr-416	22	59	.	.	PUNCT
ftr-416	22	60	.	.	PUNCT
ftr-416	22	61	.	.	PUNCT
ftr-416	22	62	.	.	PUNCT
ftr-416	22	63	.	.	PUNCT
ftr-416	22	64	.	.	PUNCT
ftr-416	22	65	.	.	PUNCT
ftr-416	22	66	.	.	PUNCT
ftr-416	22	67	.	.	PUNCT
ftr-416	22	68	.	.	PUNCT
ftr-416	22	69	.	.	PUNCT
ftr-416	22	70	.	.	PUNCT
ftr-416	22	71	.	.	PUNCT
ftr-416	22	72	.	.	PUNCT
ftr-416	22	73	.	.	PUNCT
ftr-416	22	74	.	.	PUNCT
ftr-416	22	75	.	.	PUNCT
ftr-416	22	76	.	.	PUNCT
ftr-416	22	77	.	.	PUNCT
ftr-416	22	78	.	.	PUNCT
ftr-416	22	79	.	.	PUNCT
ftr-416	22	80	.	.	PUNCT
ftr-416	23	1	191	191	NUM
ftr-416	23	2	ii	ii	NOUN
ftr-416	23	3	.	.	PUNCT
ftr-416	24	1	background	background	NOUN
ftr-416	24	2	,	,	PUNCT
ftr-416	24	3	purpose	purpose	NOUN
ftr-416	24	4	&	&	CCONJ
ftr-416	24	5	operation	operation	NOUN
ftr-416	24	6	of	of	ADP
ftr-416	24	7	the	the	DET
ftr-416	24	8	annual	annual	ADJ
ftr-416	24	9	exclusion	exclusion	NOUN
ftr-416	24	10	.	.	PUNCT
ftr-416	24	11	.	.	PUNCT
ftr-416	24	12	.	.	PUNCT
ftr-416	24	13	.	.	PUNCT
ftr-416	24	14	.	.	PUNCT
ftr-416	24	15	.	.	PUNCT
ftr-416	24	16	.	.	PUNCT
ftr-416	24	17	.	.	PUNCT
ftr-416	24	18	.	.	PUNCT
ftr-416	24	19	.	.	PUNCT
ftr-416	24	20	.	.	PUNCT
ftr-416	24	21	.	.	PUNCT
ftr-416	24	22	.	.	PUNCT
ftr-416	24	23	.	.	PUNCT
ftr-416	24	24	.	.	PUNCT
ftr-416	24	25	.	.	PUNCT
ftr-416	24	26	.	.	PUNCT
ftr-416	24	27	.	.	PUNCT
ftr-416	24	28	.	.	PUNCT
ftr-416	24	29	.	.	PUNCT
ftr-416	24	30	.	.	PUNCT
ftr-416	24	31	.	.	PUNCT
ftr-416	24	32	.	.	PUNCT
ftr-416	24	33	.	.	PUNCT
ftr-416	24	34	.	.	PUNCT
ftr-416	24	35	.	.	PUNCT
ftr-416	24	36	.	.	PUNCT
ftr-416	24	37	.	.	PUNCT
ftr-416	24	38	.	.	PUNCT
ftr-416	24	39	.	.	PUNCT
ftr-416	24	40	.	.	PUNCT
ftr-416	24	41	.	.	PUNCT
ftr-416	25	1	.	.	PUNCT
ftr-416	26	1	197	197	NUM
ftr-416	26	2	iii	iii	NOUN
ftr-416	26	3	.	.	PUNCT
ftr-416	27	1	the	the	DET
ftr-416	27	2	origin	origin	NOUN
ftr-416	27	3	and	and	CCONJ
ftr-416	27	4	use	use	VERB
ftr-416	27	5	o	o	NOUN
ftr-416	27	6	f	f	PRON
ftr-416	27	7	crummey	crummey	PROPN
ftr-416	27	8	powers	power	NOUN
ftr-416	27	9	.	.	PUNCT
ftr-416	27	10	.	.	PUNCT
ftr-416	27	11	.	.	PUNCT
ftr-416	27	12	.	.	PUNCT
ftr-416	27	13	.	.	PUNCT
ftr-416	27	14	.	.	PUNCT
ftr-416	27	15	.	.	PUNCT
ftr-416	27	16	.	.	PUNCT
ftr-416	27	17	.	.	PUNCT
ftr-416	27	18	.	.	PUNCT
ftr-416	27	19	.	.	PUNCT
ftr-416	27	20	.	.	PUNCT
ftr-416	28	1	.	.	PUNCT
ftr-416	29	1	202	202	NUM
ftr-416	29	2	a.	a.	NOUN
ftr-416	29	3	crummey	crummey	PROPN
ftr-416	29	4	v.	v.	CCONJ
ftr-416	29	5	commissioner	commissioner	PROPN
ftr-416	29	6	and	and	CCONJ
ftr-416	29	7	its	its	PRON
ftr-416	29	8	precedents	precedent	NOUN
ftr-416	29	9	.	.	PUNCT
ftr-416	29	10	.	.	PUNCT
ftr-416	29	11	.	.	PUNCT
ftr-416	29	12	.	.	PUNCT
ftr-416	29	13	.	.	PUNCT
ftr-416	29	14	.	.	PUNCT
ftr-416	29	15	.	.	PUNCT
ftr-416	30	1	202	202	NUM
ftr-416	30	2	b.	b.	NOUN
ftr-416	30	3	the	the	DET
ftr-416	30	4	modern	modern	ADJ
ftr-416	30	5	crummey	crummey	NOUN
ftr-416	30	6	power	power	NOUN
ftr-416	30	7	.	.	PUNCT
ftr-416	30	8	.	.	PUNCT
ftr-416	30	9	.	.	PUNCT
ftr-416	30	10	.	.	PUNCT
ftr-416	30	11	.	.	PUNCT
ftr-416	30	12	.	.	PUNCT
ftr-416	30	13	.	.	PUNCT
ftr-416	30	14	.	.	PUNCT
ftr-416	30	15	.	.	PUNCT
ftr-416	30	16	.	.	PUNCT
ftr-416	30	17	.	.	PUNCT
ftr-416	30	18	.	.	PUNCT
ftr-416	30	19	.	.	PUNCT
ftr-416	30	20	.	.	PUNCT
ftr-416	30	21	.	.	PUNCT
ftr-416	30	22	.	.	PUNCT
ftr-416	30	23	.	.	PUNCT
ftr-416	30	24	.	.	PUNCT
ftr-416	30	25	.	.	PUNCT
ftr-416	30	26	.	.	PUNCT
ftr-416	31	1	210	210	NUM
ftr-416	31	2	c.	c.	NOUN
ftr-416	31	3	crummey	crummey	PROPN
ftr-416	31	4	powers	power	NOUN
ftr-416	31	5	after	after	ADP
ftr-416	31	6	the	the	DET
ftr-416	31	7	economic	economic	ADJ
ftr-416	31	8	growth	growth	NOUN
ftr-416	31	9	and	and	CCONJ
ftr-416	31	10	tax	tax	NOUN
ftr-416	31	11	relief	relief	NOUN
ftr-416	31	12	reconciliation	reconciliation	NOUN
ftr-416	31	13	act	act	NOUN
ftr-416	31	14	of	of	ADP
ftr-416	31	15	2001	2001	NUM
ftr-416	31	16	(	(	PUNCT
ftr-416	31	17	“	"	PUNCT
ftr-416	31	18	egtrra	egtrra	NOUN
ftr-416	31	19	”	"	PUNCT
ftr-416	31	20	)	)	PUNCT
ftr-416	31	21	.	.	PUNCT
ftr-416	31	22	.	.	PUNCT
ftr-416	32	1	214	214	NUM
ftr-416	32	2	iv	iv	X
ftr-416	32	3	.	.	PUNCT
ftr-416	33	1	a	a	DET
ftr-416	33	2	second	second	ADJ
ftr-416	33	3	look	look	NOUN
ftr-416	33	4	at	at	ADP
ftr-416	33	5	withdrawal	withdrawal	NOUN
ftr-416	33	6	powers	power	NOUN
ftr-416	33	7	.	.	PUNCT
ftr-416	33	8	.	.	PUNCT
ftr-416	33	9	.	.	PUNCT
ftr-416	33	10	.	.	PUNCT
ftr-416	33	11	.	.	PUNCT
ftr-416	33	12	.	.	PUNCT
ftr-416	33	13	.	.	PUNCT
ftr-416	33	14	.	.	PUNCT
ftr-416	33	15	.	.	PUNCT
ftr-416	33	16	.	.	PUNCT
ftr-416	33	17	.	.	PUNCT
ftr-416	33	18	.	.	PUNCT
ftr-416	33	19	.	.	PUNCT
ftr-416	34	1	218	218	NUM
ftr-416	34	2	a.	a.	NOUN
ftr-416	34	3	sham	sham	NOUN
ftr-416	34	4	transaction	transaction	NOUN
ftr-416	34	5	.	.	PUNCT
ftr-416	34	6	.	.	PUNCT
ftr-416	34	7	.	.	PUNCT
ftr-416	34	8	.	.	PUNCT
ftr-416	34	9	.	.	PUNCT
ftr-416	34	10	.	.	PUNCT
ftr-416	34	11	.	.	PUNCT
ftr-416	34	12	.	.	PUNCT
ftr-416	34	13	.	.	PUNCT
ftr-416	34	14	.	.	PUNCT
ftr-416	34	15	.	.	PUNCT
ftr-416	34	16	.	.	PUNCT
ftr-416	34	17	.	.	PUNCT
ftr-416	34	18	.	.	PUNCT
ftr-416	34	19	.	.	PUNCT
ftr-416	34	20	.	.	PUNCT
ftr-416	34	21	.	.	PUNCT
ftr-416	34	22	.	.	PUNCT
ftr-416	34	23	.	.	PUNCT
ftr-416	34	24	.	.	PUNCT
ftr-416	34	25	.	.	PUNCT
ftr-416	34	26	.	.	PUNCT
ftr-416	34	27	.	.	PUNCT
ftr-416	34	28	.	.	PUNCT
ftr-416	34	29	.	.	PUNCT
ftr-416	34	30	.	.	PUNCT
ftr-416	34	31	.	.	PUNCT
ftr-416	34	32	.	.	PUNCT
ftr-416	34	33	.	.	PUNCT
ftr-416	35	1	219	219	NUM
ftr-416	35	2	b.	b.	PROPN
ftr-416	35	3	crummey	crummey	PROPN
ftr-416	35	4	powers	power	NOUN
ftr-416	35	5	and	and	CCONJ
ftr-416	35	6	the	the	DET
ftr-416	35	7	statutory	statutory	ADJ
ftr-416	35	8	requirements	requirement	NOUN
ftr-416	35	9	for	for	ADP
ftr-416	35	10	the	the	DET
ftr-416	35	11	annual	annual	ADJ
ftr-416	35	12	exclusion	exclusion	NOUN
ftr-416	35	13	.	.	PUNCT
ftr-416	35	14	.	.	PUNCT
ftr-416	35	15	.	.	PUNCT
ftr-416	35	16	.	.	PUNCT
ftr-416	35	17	.	.	PUNCT
ftr-416	35	18	.	.	PUNCT
ftr-416	35	19	.	.	PUNCT
ftr-416	35	20	.	.	PUNCT
ftr-416	35	21	.	.	PUNCT
ftr-416	35	22	.	.	PUNCT
ftr-416	35	23	.	.	PUNCT
ftr-416	35	24	.	.	PUNCT
ftr-416	35	25	.	.	PUNCT
ftr-416	35	26	.	.	PUNCT
ftr-416	35	27	.	.	PUNCT
ftr-416	35	28	.	.	PUNCT
ftr-416	35	29	.	.	PUNCT
ftr-416	35	30	.	.	PUNCT
ftr-416	35	31	.	.	PUNCT
ftr-416	35	32	.	.	PUNCT
ftr-416	35	33	.	.	PUNCT
ftr-416	35	34	.	.	PUNCT
ftr-416	35	35	.	.	PUNCT
ftr-416	35	36	.	.	PUNCT
ftr-416	35	37	.	.	PUNCT
ftr-416	35	38	.	.	PUNCT
ftr-416	36	1	.	.	PUNCT
ftr-416	37	1	222	222	NUM
ftr-416	37	2	1	1	NUM
ftr-416	37	3	.	.	PUNCT
ftr-416	37	4	section	section	NOUN
ftr-416	37	5	2503	2503	NUM
ftr-416	37	6	and	and	CCONJ
ftr-416	37	7	the	the	DET
ftr-416	37	8	treasury	treasury	PROPN
ftr-416	37	9	department	department	PROPN
ftr-416	37	10	regulations	regulation	NOUN
ftr-416	37	11	.	.	PUNCT
ftr-416	37	12	.	.	PUNCT
ftr-416	37	13	.	.	PUNCT
ftr-416	37	14	.	.	PUNCT
ftr-416	37	15	.	.	PUNCT
ftr-416	37	16	.	.	PUNCT
ftr-416	37	17	.	.	PUNCT
ftr-416	37	18	.	.	PUNCT
ftr-416	37	19	.	.	PUNCT
ftr-416	37	20	.	.	PUNCT
ftr-416	37	21	.	.	PUNCT
ftr-416	37	22	.	.	PUNCT
ftr-416	37	23	.	.	PUNCT
ftr-416	37	24	.	.	PUNCT
ftr-416	37	25	.	.	PUNCT
ftr-416	37	26	.	.	PUNCT
ftr-416	37	27	.	.	PUNCT
ftr-416	37	28	.	.	PUNCT
ftr-416	37	29	.	.	PUNCT
ftr-416	37	30	.	.	PUNCT
ftr-416	37	31	.	.	PUNCT
ftr-416	37	32	.	.	PUNCT
ftr-416	37	33	.	.	PUNCT
ftr-416	37	34	.	.	PUNCT
ftr-416	37	35	.	.	PUNCT
ftr-416	37	36	.	.	PUNCT
ftr-416	37	37	.	.	PUNCT
ftr-416	37	38	.	.	PUNCT
ftr-416	37	39	.	.	PUNCT
ftr-416	37	40	.	.	PUNCT
ftr-416	38	1	.	.	PUNCT
ftr-416	39	1	.	.	PUNCT
ftr-416	40	1	224	224	NUM
ftr-416	40	2	2	2	NUM
ftr-416	40	3	.	.	PUNCT
ftr-416	41	1	the	the	DET
ftr-416	41	2	inapposite	inapposite	ADJ
ftr-416	41	3	income	income	NOUN
ftr-416	41	4	tax	tax	NOUN
ftr-416	41	5	analogies	analogy	NOUN
ftr-416	41	6	.	.	PUNCT
ftr-416	41	7	.	.	PUNCT
ftr-416	41	8	.	.	PUNCT
ftr-416	41	9	.	.	PUNCT
ftr-416	41	10	.	.	PUNCT
ftr-416	41	11	.	.	PUNCT
ftr-416	41	12	.	.	PUNCT
ftr-416	41	13	.	.	PUNCT
ftr-416	41	14	.	.	PUNCT
ftr-416	41	15	.	.	PUNCT
ftr-416	41	16	.	.	PUNCT
ftr-416	41	17	.	.	PUNCT
ftr-416	42	1	227	227	NUM
ftr-416	42	2	3	3	NUM
ftr-416	42	3	.	.	PUNCT
ftr-416	42	4	powers	power	NOUN
ftr-416	42	5	to	to	PART
ftr-416	42	6	vest	vest	VERB
ftr-416	42	7	property	property	NOUN
ftr-416	42	8	in	in	ADP
ftr-416	42	9	oneself	oneself	PRON
ftr-416	42	10	in	in	ADP
ftr-416	42	11	other	other	ADJ
ftr-416	42	12	transfer	transfer	NOUN
ftr-416	42	13	tax	tax	NOUN
ftr-416	42	14	contexts	contexts	NOUN
ftr-416	42	15	.	.	PUNCT
ftr-416	42	16	.	.	PUNCT
ftr-416	42	17	.	.	PUNCT
ftr-416	42	18	.	.	PUNCT
ftr-416	42	19	.	.	PUNCT
ftr-416	42	20	.	.	PUNCT
ftr-416	42	21	.	.	PUNCT
ftr-416	42	22	.	.	PUNCT
ftr-416	42	23	.	.	PUNCT
ftr-416	42	24	.	.	PUNCT
ftr-416	42	25	.	.	PUNCT
ftr-416	42	26	.	.	PUNCT
ftr-416	42	27	.	.	PUNCT
ftr-416	42	28	.	.	PUNCT
ftr-416	42	29	.	.	PUNCT
ftr-416	42	30	.	.	PUNCT
ftr-416	42	31	.	.	PUNCT
ftr-416	42	32	.	.	PUNCT
ftr-416	42	33	.	.	PUNCT
ftr-416	42	34	.	.	PUNCT
ftr-416	42	35	.	.	PUNCT
ftr-416	42	36	.	.	PUNCT
ftr-416	42	37	.	.	PUNCT
ftr-416	43	1	.	.	PUNCT
ftr-416	44	1	229	229	NUM
ftr-416	44	2	190	190	NUM
ftr-416	44	3	florida	florida	PROPN
ftr-416	44	4	tax	tax	NOUN
ftr-416	44	5	review	review	NOUN
ftr-416	45	1	[	[	X
ftr-416	45	2	vol.6:2	vol.6:2	NOUN
ftr-416	45	3	4	4	NUM
ftr-416	45	4	.	.	PUNCT
ftr-416	46	1	the	the	DET
ftr-416	46	2	legislative	legislative	ADJ
ftr-416	46	3	history	history	NOUN
ftr-416	46	4	of	of	ADP
ftr-416	46	5	the	the	DET
ftr-416	46	6	annual	annual	ADJ
ftr-416	46	7	exclusion	exclusion	NOUN
ftr-416	46	8	.	.	PUNCT
ftr-416	46	9	.	.	PUNCT
ftr-416	47	1	.	.	PUNCT
ftr-416	48	1	230	230	NUM
ftr-416	48	2	5	5	NUM
ftr-416	48	3	.	.	PUNCT
ftr-416	49	1	the	the	DET
ftr-416	49	2	viability	viability	NOUN
ftr-416	49	3	of	of	ADP
ftr-416	49	4	crummey	crummey	PROPN
ftr-416	49	5	v.	v.	PROPN
ftr-416	49	6	commissioner	commissioner	PROPN
ftr-416	49	7	.	.	PUNCT
ftr-416	49	8	.	.	PUNCT
ftr-416	49	9	.	.	PUNCT
ftr-416	49	10	.	.	PUNCT
ftr-416	49	11	.	.	PUNCT
ftr-416	49	12	.	.	PUNCT
ftr-416	50	1	.	.	PUNCT
ftr-416	51	1	232	232	NUM
ftr-416	52	1	v.	v.	ADP
ftr-416	52	2	the	the	DET
ftr-416	52	3	futur	futur	ADJ
ftr-416	52	4	e	e	PROPN
ftr-416	52	5	of	of	ADP
ftr-416	52	6	crummey	crummey	PROPN
ftr-416	52	7	pow	pow	NOUN
ftr-416	52	8	ers	er	NOUN
ftr-416	52	9	possibilities	possibility	NOUN
ftr-416	52	10	for	for	ADP
ftr-416	52	11	reform	reform	NOUN
ftr-416	52	12	.	.	PUNCT
ftr-416	52	13	.	.	PUNCT
ftr-416	52	14	.	.	PUNCT
ftr-416	52	15	.	.	PUNCT
ftr-416	52	16	.	.	PUNCT
ftr-416	52	17	.	.	PUNCT
ftr-416	52	18	.	.	PUNCT
ftr-416	52	19	.	.	PUNCT
ftr-416	52	20	.	.	PUNCT
ftr-416	52	21	.	.	PUNCT
ftr-416	52	22	.	.	PUNCT
ftr-416	52	23	.	.	PUNCT
ftr-416	52	24	.	.	PUNCT
ftr-416	52	25	.	.	PUNCT
ftr-416	52	26	.	.	PUNCT
ftr-416	52	27	.	.	PUNCT
ftr-416	52	28	.	.	PUNCT
ftr-416	52	29	.	.	PUNCT
ftr-416	52	30	.	.	PUNCT
ftr-416	52	31	.	.	PUNCT
ftr-416	52	32	.	.	PUNCT
ftr-416	52	33	.	.	PUNCT
ftr-416	52	34	.	.	PUNCT
ftr-416	52	35	.	.	PUNCT
ftr-416	52	36	.	.	PUNCT
ftr-416	52	37	.	.	PUNCT
ftr-416	52	38	.	.	PUNCT
ftr-416	52	39	.	.	PUNCT
ftr-416	52	40	.	.	PUNCT
ftr-416	52	41	.	.	PUNCT
ftr-416	52	42	.	.	PUNCT
ftr-416	52	43	.	.	PUNCT
ftr-416	52	44	.	.	PUNCT
ftr-416	52	45	.	.	PUNCT
ftr-416	52	46	.	.	PUNCT
ftr-416	52	47	.	.	PUNCT
ftr-416	52	48	.	.	PUNCT
ftr-416	52	49	.	.	PUNCT
ftr-416	52	50	.	.	PUNCT
ftr-416	53	1	233	233	NUM
ftr-416	53	2	a.	a.	NOUN
ftr-416	53	3	possibilities	possibility	NOUN
ftr-416	53	4	for	for	ADP
ftr-416	53	5	congressional	congressional	ADJ
ftr-416	53	6	action	action	NOUN
ftr-416	53	7	.	.	PUNCT
ftr-416	53	8	.	.	PUNCT
ftr-416	53	9	.	.	PUNCT
ftr-416	53	10	.	.	PUNCT
ftr-416	53	11	.	.	PUNCT
ftr-416	53	12	.	.	PUNCT
ftr-416	53	13	.	.	PUNCT
ftr-416	53	14	.	.	PUNCT
ftr-416	53	15	.	.	PUNCT
ftr-416	53	16	.	.	PUNCT
ftr-416	53	17	.	.	PUNCT
ftr-416	53	18	.	.	PUNCT
ftr-416	53	19	.	.	PUNCT
ftr-416	54	1	233	233	NUM
ftr-416	54	2	b.	b.	PROPN
ftr-416	54	3	administrative	administrative	ADJ
ftr-416	54	4	abrogation	abrogation	NOUN
ftr-416	54	5	of	of	ADP
ftr-416	54	6	crummey	crummey	PROPN
ftr-416	54	7	.	.	PUNCT
ftr-416	54	8	.	.	PUNCT
ftr-416	54	9	.	.	PUNCT
ftr-416	54	10	.	.	PUNCT
ftr-416	54	11	.	.	PUNCT
ftr-416	54	12	.	.	PUNCT
ftr-416	54	13	.	.	PUNCT
ftr-416	54	14	.	.	PUNCT
ftr-416	54	15	.	.	PUNCT
ftr-416	54	16	.	.	PUNCT
ftr-416	54	17	.	.	PUNCT
ftr-416	54	18	.	.	PUNCT
ftr-416	55	1	236	236	NUM
ftr-416	55	2	1	1	NUM
ftr-416	55	3	.	.	PUNCT
ftr-416	55	4	action	action	NOUN
ftr-416	55	5	by	by	ADP
ftr-416	55	6	the	the	DET
ftr-416	55	7	irs	irs	PROPN
ftr-416	55	8	.	.	PUNCT
ftr-416	55	9	.	.	PUNCT
ftr-416	55	10	.	.	PUNCT
ftr-416	55	11	.	.	PUNCT
ftr-416	55	12	.	.	PUNCT
ftr-416	55	13	.	.	PUNCT
ftr-416	55	14	.	.	PUNCT
ftr-416	55	15	.	.	PUNCT
ftr-416	55	16	.	.	PUNCT
ftr-416	55	17	.	.	PUNCT
ftr-416	55	18	.	.	PUNCT
ftr-416	55	19	.	.	PUNCT
ftr-416	55	20	.	.	PUNCT
ftr-416	55	21	.	.	PUNCT
ftr-416	55	22	.	.	PUNCT
ftr-416	55	23	.	.	PUNCT
ftr-416	55	24	.	.	PUNCT
ftr-416	55	25	.	.	PUNCT
ftr-416	55	26	.	.	PUNCT
ftr-416	55	27	.	.	PUNCT
ftr-416	55	28	.	.	PUNCT
ftr-416	55	29	.	.	PUNCT
ftr-416	55	30	.	.	PUNCT
ftr-416	55	31	.	.	PUNCT
ftr-416	55	32	.	.	PUNCT
ftr-416	55	33	.	.	PUNCT
ftr-416	55	34	.	.	PUNCT
ftr-416	56	1	237	237	NUM
ftr-416	56	2	2	2	NUM
ftr-416	56	3	.	.	PUNCT
ftr-416	56	4	action	action	NOUN
ftr-416	56	5	by	by	ADP
ftr-416	56	6	the	the	DET
ftr-416	56	7	treasury	treasury	PROPN
ftr-416	56	8	department	department	PROPN
ftr-416	56	9	.	.	PUNCT
ftr-416	56	10	.	.	PUNCT
ftr-416	56	11	.	.	PUNCT
ftr-416	56	12	.	.	PUNCT
ftr-416	56	13	.	.	PUNCT
ftr-416	56	14	.	.	PUNCT
ftr-416	56	15	.	.	PUNCT
ftr-416	56	16	.	.	PUNCT
ftr-416	56	17	.	.	PUNCT
ftr-416	56	18	.	.	PUNCT
ftr-416	56	19	.	.	PUNCT
ftr-416	56	20	.	.	PUNCT
ftr-416	56	21	.	.	PUNCT
ftr-416	56	22	.	.	PUNCT
ftr-416	57	1	241	241	NUM
ftr-416	57	2	vi	vi	X
ftr-416	57	3	.	.	PROPN
ftr-416	57	4	conclusion	conclusion	NOUN
ftr-416	57	5	.	.	PUNCT
ftr-416	57	6	.	.	PUNCT
ftr-416	57	7	.	.	PUNCT
ftr-416	57	8	.	.	PUNCT
ftr-416	57	9	.	.	PUNCT
ftr-416	57	10	.	.	PUNCT
ftr-416	57	11	.	.	PUNCT
ftr-416	57	12	.	.	PUNCT
ftr-416	57	13	.	.	PUNCT
ftr-416	57	14	.	.	PUNCT
ftr-416	57	15	.	.	PUNCT
ftr-416	57	16	.	.	PUNCT
ftr-416	57	17	.	.	PUNCT
ftr-416	57	18	.	.	PUNCT
ftr-416	57	19	.	.	PUNCT
ftr-416	57	20	.	.	PUNCT
ftr-416	57	21	.	.	PUNCT
ftr-416	57	22	.	.	PUNCT
ftr-416	57	23	.	.	PUNCT
ftr-416	57	24	.	.	PUNCT
ftr-416	57	25	.	.	PUNCT
ftr-416	57	26	.	.	PUNCT
ftr-416	57	27	.	.	PUNCT
ftr-416	57	28	.	.	PUNCT
ftr-416	57	29	.	.	PUNCT
ftr-416	57	30	.	.	PUNCT
ftr-416	57	31	.	.	PUNCT
ftr-416	57	32	.	.	PUNCT
ftr-416	57	33	.	.	PUNCT
ftr-416	57	34	.	.	PUNCT
ftr-416	57	35	.	.	PUNCT
ftr-416	57	36	.	.	PUNCT
ftr-416	57	37	.	.	PUNCT
ftr-416	57	38	.	.	PUNCT
ftr-416	58	1	.	.	PUNCT
ftr-416	59	1	244	244	NUM
ftr-416	59	2	2003	2003	NUM
ftr-416	59	3	]	]	PUNCT
ftr-416	60	1	back	back	ADV
ftr-416	60	2	to	to	ADP
ftr-416	60	3	the	the	DET
ftr-416	60	4	fu	fu	PROPN
ftr-416	60	5	ture	ture	PROPN
ftr-416	60	6	interest	interest	NOUN
ftr-416	60	7	191	191	NUM
ftr-416	60	8	2	2	NUM
ftr-416	60	9	.	.	PUNCT
ftr-416	61	1	the	the	DET
ftr-416	61	2	economic	economic	ADJ
ftr-416	61	3	growth	growth	NOUN
ftr-416	61	4	tax	tax	NOUN
ftr-416	61	5	relief	relief	NOUN
ftr-416	61	6	refunding	refunding	NOUN
ftr-416	61	7	act	act	NOUN
ftr-416	61	8	of	of	ADP
ftr-416	61	9	2001	2001	NUM
ftr-416	61	10	(	(	PUNCT
ftr-416	61	11	“	"	PUNCT
ftr-416	61	12	egtrra	egtrra	NOUN
ftr-416	61	13	”	"	PUNCT
ftr-416	61	14	)	)	PUNCT
ftr-416	61	15	repealed	repeal	VERB
ftr-416	61	16	the	the	DET
ftr-416	61	17	federal	federal	ADJ
ftr-416	61	18	estate	estate	NOUN
ftr-416	61	19	tax	tax	NOUN
ftr-416	61	20	for	for	ADP
ftr-416	61	21	decedents	decedent	NOUN
ftr-416	61	22	dying	die	VERB
ftr-416	61	23	after	after	ADP
ftr-416	61	24	dec	dec	PROPN
ftr-416	61	25	.	.	PROPN
ftr-416	61	26	31	31	NUM
ftr-416	61	27	,	,	PUNCT
ftr-416	61	28	2009	2009	NUM
ftr-416	61	29	.	.	PUNCT
ftr-416	62	1	irc	irc	PROPN
ftr-416	62	2	§	§	PROPN
ftr-416	62	3	2210(a	2210(a	NUM
ftr-416	62	4	)	)	PUNCT
ftr-416	62	5	.	.	PUNCT
ftr-416	63	1	egtrra	egtrra	PROPN
ftr-416	63	2	itself	itself	PRON
ftr-416	63	3	is	be	AUX
ftr-416	63	4	,	,	PUNCT
ftr-416	63	5	however	however	ADV
ftr-416	63	6	,	,	PUNCT
ftr-416	63	7	repealed	repeal	VERB
ftr-416	63	8	after	after	ADP
ftr-416	63	9	dec	dec	PROPN
ftr-416	63	10	.	.	PROPN
ftr-416	63	11	31	31	NUM
ftr-416	63	12	,	,	PUNCT
ftr-416	63	13	2010	2010	NUM
ftr-416	63	14	.	.	PUNCT
ftr-416	64	1	economic	economic	ADJ
ftr-416	64	2	growth	growth	NOUN
ftr-416	64	3	and	and	CCONJ
ftr-416	64	4	tax	tax	NOUN
ftr-416	64	5	relief	relief	NOUN
ftr-416	64	6	reconciliation	reconciliation	NOUN
ftr-416	64	7	act	act	NOUN
ftr-416	64	8	of	of	ADP
ftr-416	64	9	2001	2001	NUM
ftr-416	64	10	,	,	PUNCT
ftr-416	64	11	pub	pub	NOUN
ftr-416	64	12	.	.	PUNCT
ftr-416	65	1	l.	l.	PROPN
ftr-416	65	2	no	no	INTJ
ftr-416	65	3	.	.	PUNCT
ftr-416	66	1	107	107	NUM
ftr-416	66	2	-	-	SYM
ftr-416	66	3	16	16	NUM
ftr-416	66	4	,	,	PUNCT
ftr-416	66	5	§	§	PROPN
ftr-416	66	6	901	901	NUM
ftr-416	66	7	115	115	NUM
ftr-416	66	8	stat	stat	NOUN
ftr-416	66	9	.	.	PUNCT
ftr-416	67	1	38	38	NUM
ftr-416	67	2	,	,	PUNCT
ftr-416	67	3	(	(	PUNCT
ftr-416	67	4	2001	2001	NUM
ftr-416	67	5	)	)	PUNCT
ftr-416	67	6	.	.	PUNCT
ftr-416	68	1	thus	thus	ADV
ftr-416	68	2	,	,	PUNCT
ftr-416	68	3	the	the	DET
ftr-416	68	4	estate	estate	NOUN
ftr-416	68	5	tax	tax	NOUN
ftr-416	68	6	is	be	AUX
ftr-416	68	7	repealed	repeal	VERB
ftr-416	68	8	only	only	ADV
ftr-416	68	9	for	for	ADP
ftr-416	68	10	decedents	decedent	NOUN
ftr-416	68	11	dying	die	VERB
ftr-416	68	12	during	during	ADP
ftr-416	68	13	calendar	calendar	NOUN
ftr-416	68	14	year	year	NOUN
ftr-416	68	15	2010	2010	NUM
ftr-416	68	16	.	.	PUNCT
ftr-416	69	1	the	the	DET
ftr-416	69	2	one	one	NUM
ftr-416	69	3	-	-	PUNCT
ftr-416	69	4	year	year	NOUN
ftr-416	69	5	repeal	repeal	NOUN
ftr-416	69	6	of	of	ADP
ftr-416	69	7	the	the	DET
ftr-416	69	8	federal	federal	ADJ
ftr-416	69	9	estate	estate	NOUN
ftr-416	69	10	tax	tax	NOUN
ftr-416	69	11	has	have	AUX
ftr-416	69	12	earned	earn	VERB
ftr-416	69	13	egtrra	egtrra	ADJ
ftr-416	69	14	the	the	DET
ftr-416	69	15	appellation	appellation	NOUN
ftr-416	69	16	“	"	PUNCT
ftr-416	69	17	the	the	DET
ftr-416	69	18	throw	throw	NOUN
ftr-416	69	19	momma	momma	NOUN
ftr-416	69	20	from	from	ADP
ftr-416	69	21	the	the	DET
ftr-416	69	22	train	train	NOUN
ftr-416	69	23	act	act	NOUN
ftr-416	69	24	”	"	PUNCT
ftr-416	69	25	based	base	VERB
ftr-416	69	26	on	on	ADP
ftr-416	69	27	the	the	DET
ftr-416	69	28	assumption	assumption	NOUN
ftr-416	69	29	that	that	SCONJ
ftr-416	69	30	heirs	heir	NOUN
ftr-416	69	31	might	might	AUX
ftr-416	69	32	wish	wish	VERB
ftr-416	69	33	to	to	PART
ftr-416	69	34	hasten	hasten	VERB
ftr-416	69	35	the	the	DET
ftr-416	69	36	departure	departure	NOUN
ftr-416	69	37	of	of	ADP
ftr-416	69	38	a	a	DET
ftr-416	69	39	loved	love	VERB
ftr-416	69	40	one	one	NOUN
ftr-416	69	41	in	in	ADP
ftr-416	69	42	order	order	NOUN
ftr-416	69	43	to	to	PART
ftr-416	69	44	avoid	avoid	VERB
ftr-416	69	45	the	the	DET
ftr-416	69	46	federal	federal	ADJ
ftr-416	69	47	estate	estate	NOUN
ftr-416	69	48	tax	tax	NOUN
ftr-416	69	49	.	.	PUNCT
ftr-416	70	1	paul	paul	PROPN
ftr-416	70	2	krugman	krugman	PROPN
ftr-416	70	3	,	,	PUNCT
ftr-416	70	4	reckonings	reckoning	NOUN
ftr-416	70	5	;	;	PUNCT
ftr-416	70	6	bad	bad	ADJ
ftr-416	70	7	heir	heir	NOUN
ftr-416	70	8	day	day	NOUN
ftr-416	70	9	,	,	PUNCT
ftr-416	70	10	n.y	n.y	PROPN
ftr-416	70	11	.	.	PROPN
ftr-416	70	12	times	times	PROPN
ftr-416	70	13	,	,	PUNCT
ftr-416	70	14	may	may	AUX
ftr-416	70	15	30	30	NUM
ftr-416	70	16	,	,	PUNCT
ftr-416	70	17	2001	2001	NUM
ftr-416	70	18	,	,	PUNCT
ftr-416	70	19	at	at	ADP
ftr-416	70	20	a23	a23	PROPN
ftr-416	70	21	.	.	PUNCT
ftr-416	71	1	many	many	ADJ
ftr-416	71	2	commentators	commentator	NOUN
ftr-416	71	3	feel	feel	VERB
ftr-416	71	4	that	that	SCONJ
ftr-416	71	5	congress	congress	PROPN
ftr-416	71	6	will	will	AUX
ftr-416	71	7	likely	likely	ADV
ftr-416	71	8	act	act	VERB
ftr-416	71	9	sometime	sometime	ADV
ftr-416	71	10	before	before	ADP
ftr-416	71	11	2010	2010	NUM
ftr-416	71	12	to	to	PART
ftr-416	71	13	prevent	prevent	VERB
ftr-416	71	14	the	the	DET
ftr-416	71	15	one	one	NUM
ftr-416	71	16	-	-	PUNCT
ftr-416	71	17	year	year	NOUN
ftr-416	71	18	repeal	repeal	NOUN
ftr-416	71	19	of	of	ADP
ftr-416	71	20	the	the	DET
ftr-416	71	21	federal	federal	ADJ
ftr-416	71	22	estate	estate	NOUN
ftr-416	71	23	tax	tax	NOUN
ftr-416	71	24	.	.	PUNCT
ftr-416	72	1	see	see	VERB
ftr-416	72	2	,	,	PUNCT
ftr-416	72	3	e.g.	e.g.	ADV
ftr-416	72	4	,	,	PUNCT
ftr-416	72	5	charles	charles	PROPN
ftr-416	72	6	p.	p.	PROPN
ftr-416	72	7	rettig	rettig	PROPN
ftr-416	72	8	,	,	PUNCT
ftr-416	72	9	the	the	DET
ftr-416	72	10	life	life	NOUN
ftr-416	72	11	&	&	CCONJ
ftr-416	72	12	death	death	NOUN
ftr-416	72	13	of	of	ADP
ftr-416	72	14	estate	estate	NOUN
ftr-416	72	15	taxes	taxis	NOUN
ftr-416	72	16	,	,	PUNCT
ftr-416	72	17	24	24	NUM
ftr-416	72	18	nov	nov	NOUN
ftr-416	72	19	.	.	PROPN
ftr-416	72	20	l.a	l.a	PROPN
ftr-416	72	21	.	.	PROPN
ftr-416	72	22	law	law	NOUN
ftr-416	72	23	.	.	PUNCT
ftr-416	73	1	32	32	NUM
ftr-416	73	2	,	,	PUNCT
ftr-416	73	3	38	38	NUM
ftr-416	73	4	(	(	PUNCT
ftr-416	73	5	nov	nov	PROPN
ftr-416	73	6	.	.	PROPN
ftr-416	73	7	2001	2001	NUM
ftr-416	73	8	)	)	PUNCT
ftr-416	73	9	;	;	PUNCT
ftr-416	73	10	david	david	PROPN
ftr-416	73	11	j.	j.	PROPN
ftr-416	73	12	wilfert	wilfert	PROPN
ftr-416	73	13	&	&	CCONJ
ftr-416	73	14	martha	martha	PROPN
ftr-416	73	15	j	j	PROPN
ftr-416	73	16	.	.	PUNCT
ftr-416	74	1	leighton	leighton	PROPN
ftr-416	74	2	,	,	PUNCT
ftr-416	74	3	matching	match	VERB
ftr-416	74	4	the	the	DET
ftr-416	74	5	estate	estate	NOUN
ftr-416	74	6	planning	planning	NOUN
ftr-416	74	7	tool	tool	NOUN
ftr-416	74	8	to	to	ADP
ftr-416	74	9	the	the	DET
ftr-416	74	10	investment	investment	NOUN
ftr-416	74	11	plan	plan	NOUN
ftr-416	74	12	,	,	PUNCT
ftr-416	74	13	314	314	NUM
ftr-416	74	14	pli	pli	PROPN
ftr-416	74	15	/	/	SYM
ftr-416	74	16	est	est	X
ftr-416	74	17	529	529	NUM
ftr-416	74	18	,	,	PUNCT
ftr-416	74	19	535	535	NUM
ftr-416	74	20	(	(	PUNCT
ftr-416	74	21	2002	2002	NUM
ftr-416	74	22	)	)	PUNCT
ftr-416	74	23	.	.	PUNCT
ftr-416	75	1	although	although	SCONJ
ftr-416	75	2	making	make	VERB
ftr-416	75	3	estate	estate	NOUN
ftr-416	75	4	tax	tax	NOUN
ftr-416	75	5	repeal	repeal	NOUN
ftr-416	75	6	permanent	permanent	ADJ
ftr-416	75	7	has	have	AUX
ftr-416	75	8	been	be	AUX
ftr-416	75	9	proposed	propose	VERB
ftr-416	75	10	,	,	PUNCT
ftr-416	75	11	that	that	DET
ftr-416	75	12	proposal	proposal	NOUN
ftr-416	75	13	is	be	AUX
ftr-416	75	14	,	,	PUNCT
ftr-416	75	15	at	at	ADP
ftr-416	75	16	the	the	DET
ftr-416	75	17	moment	moment	NOUN
ftr-416	75	18	,	,	PUNCT
ftr-416	75	19	dead	dead	ADJ
ftr-416	75	20	.	.	PUNCT
ftr-416	76	1	see	see	VERB
ftr-416	76	2	,	,	PUNCT
ftr-416	76	3	e.g.	e.g.	ADV
ftr-416	76	4	,	,	PUNCT
ftr-416	76	5	h.r	h.r	PROPN
ftr-416	76	6	.	.	PROPN
ftr-416	76	7	2143	2143	NUM
ftr-416	76	8	,	,	PUNCT
ftr-416	76	9	107th	107th	ADJ
ftr-416	76	10	cong	cong	NOUN
ftr-416	76	11	.	.	PUNCT
ftr-416	77	1	(	(	PUNCT
ftr-416	77	2	2001	2001	NUM
ftr-416	77	3	)	)	PUNCT
ftr-416	77	4	;	;	PUNCT
ftr-416	77	5	see	see	VERB
ftr-416	77	6	also	also	ADV
ftr-416	77	7	warren	warren	PROPN
ftr-416	77	8	rojas	rojas	PROPN
ftr-416	77	9	,	,	PUNCT
ftr-416	77	10	permanent	permanent	ADJ
ftr-416	77	11	estate	estate	NOUN
ftr-416	77	12	tax	tax	NOUN
ftr-416	77	13	repeal	repeal	NOUN
ftr-416	77	14	dealt	deal	VERB
ftr-416	77	15	blow	blow	NOUN
ftr-416	77	16	in	in	ADP
ftr-416	77	17	senate	senate	PROPN
ftr-416	77	18	,	,	PUNCT
ftr-416	77	19	2002	2002	NUM
ftr-416	77	20	t	t	NOUN
ftr-416	77	21	ax	ax	NOUN
ftr-416	77	22	notes	note	VERB
ftr-416	77	23	114	114	NUM
ftr-416	77	24	-	-	SYM
ftr-416	77	25	1	1	NUM
ftr-416	77	26	(	(	PUNCT
ftr-416	77	27	june	june	PROPN
ftr-416	77	28	13	13	NUM
ftr-416	77	29	,	,	PUNCT
ftr-416	77	30	2002	2002	NUM
ftr-416	77	31	)	)	PUNCT
ftr-416	77	32	.	.	PUNCT
ftr-416	78	1	3	3	X
ftr-416	78	2	.	.	X
ftr-416	78	3	egtrra	egtrra	PROPN
ftr-416	78	4	did	do	AUX
ftr-416	78	5	not	not	PART
ftr-416	78	6	repeal	repeal	VERB
ftr-416	78	7	the	the	DET
ftr-416	78	8	federal	federal	ADJ
ftr-416	78	9	gift	gift	NOUN
ftr-416	78	10	tax	tax	NOUN
ftr-416	78	11	.	.	PUNCT
ftr-416	79	1	cch	cch	PROPN
ftr-416	79	2	,	,	PUNCT
ftr-416	79	3	2001	2001	NUM
ftr-416	79	4	tax	tax	NOUN
ftr-416	79	5	legislation	legislation	NOUN
ftr-416	79	6	:	:	PUNCT
ftr-416	79	7	law	law	NOUN
ftr-416	79	8	,	,	PUNCT
ftr-416	79	9	explanation	explanation	NOUN
ftr-416	79	10	and	and	CCONJ
ftr-416	79	11	analysis	analysis	NOUN
ftr-416	79	12	economic	economic	ADJ
ftr-416	79	13	growth	growth	NOUN
ftr-416	79	14	and	and	CCONJ
ftr-416	79	15	tax	tax	NOUN
ftr-416	79	16	relief	relief	NOUN
ftr-416	79	17	reconciliation	reconciliation	NOUN
ftr-416	79	18	act	act	NOUN
ftr-416	79	19	of	of	ADP
ftr-416	79	20	2001	2001	NUM
ftr-416	79	21	,	,	PUNCT
ftr-416	79	22	¶	¶	PROPN
ftr-416	79	23	305	305	NUM
ftr-416	79	24	(	(	PUNCT
ftr-416	79	25	2001	2001	NUM
ftr-416	79	26	)	)	PUNCT
ftr-416	79	27	;	;	PUNCT
ftr-416	79	28	see	see	VERB
ftr-416	79	29	also	also	ADV
ftr-416	79	30	infra	infra	NOUN
ftr-416	79	31	note	note	VERB
ftr-416	79	32	31	31	NUM
ftr-416	79	33	.	.	PUNCT
ftr-416	80	1	4	4	X
ftr-416	80	2	.	.	X
ftr-416	80	3	see	see	VERB
ftr-416	80	4	infra	infra	NOUN
ftr-416	80	5	notes	note	VERB
ftr-416	80	6	134	134	NUM
ftr-416	80	7	-	-	SYM
ftr-416	80	8	51	51	NUM
ftr-416	80	9	and	and	CCONJ
ftr-416	80	10	accompanying	accompany	VERB
ftr-416	80	11	text	text	NOUN
ftr-416	80	12	.	.	PUNCT
ftr-416	81	1	cf	cf	NOUN
ftr-416	81	2	.	.	PUNCT
ftr-416	82	1	irc	irc	PROPN
ftr-416	82	2	§	§	PROPN
ftr-416	82	3	2511(c	2511(c	NOUN
ftr-416	82	4	)	)	PUNCT
ftr-416	82	5	.	.	PUNCT
ftr-416	83	1	5	5	X
ftr-416	83	2	.	.	X
ftr-416	83	3	jeffrey	jeffrey	PROPN
ftr-416	83	4	g.	g.	PROPN
ftr-416	83	5	sherman	sherman	PROPN
ftr-416	83	6	,	,	PUNCT
ftr-416	83	7	‘	'	PUNCT
ftr-416	83	8	tis	tis	NOUN
ftr-416	83	9	a	a	DET
ftr-416	83	10	gift	gift	NOUN
ftr-416	83	11	to	to	PART
ftr-416	83	12	be	be	AUX
ftr-416	83	13	simple	simple	ADJ
ftr-416	83	14	:	:	PUNCT
ftr-416	83	15	the	the	DET
ftr-416	83	16	need	need	NOUN
ftr-416	83	17	for	for	ADP
ftr-416	83	18	a	a	DET
ftr-416	83	19	new	new	ADJ
ftr-416	83	20	definition	definition	NOUN
ftr-416	83	21	of	of	ADP
ftr-416	83	22	future	future	ADJ
ftr-416	83	23	interest	interest	NOUN
ftr-416	83	24	for	for	ADP
ftr-416	83	25	gift	gift	NOUN
ftr-416	83	26	tax	tax	NOUN
ftr-416	83	27	purposes	purpose	NOUN
ftr-416	83	28	,	,	PUNCT
ftr-416	83	29	55	55	NUM
ftr-416	83	30	u.	u.	NOUN
ftr-416	83	31	cin	cin	PROPN
ftr-416	83	32	.	.	PUNCT
ftr-416	84	1	l.	l.	PROPN
ftr-416	84	2	rev	rev	PROPN
ftr-416	84	3	.	.	PROPN
ftr-416	84	4	585	585	NUM
ftr-416	84	5	,	,	PUNCT
ftr-416	84	6	585	585	NUM
ftr-416	84	7	(	(	PUNCT
ftr-416	84	8	1987	1987	NUM
ftr-416	84	9	)	)	PUNCT
ftr-416	84	10	(	(	PUNCT
ftr-416	84	11	“	"	PUNCT
ftr-416	84	12	the	the	DET
ftr-416	84	13	most	most	ADV
ftr-416	84	14	troublesome	troublesome	ADJ
ftr-416	84	15	and	and	CCONJ
ftr-416	84	16	most	most	ADV
ftr-416	84	17	frequently	frequently	ADV
ftr-416	84	18	litigated	litigate	VERB
ftr-416	84	19	issue	issue	NOUN
ftr-416	84	20	in	in	ADP
ftr-416	84	21	gift	gift	NOUN
ftr-416	84	22	tax	tax	NOUN
ftr-416	84	23	law	law	NOUN
ftr-416	84	24	is	be	AUX
ftr-416	84	25	undoubtedly	undoubtedly	ADV
ftr-416	84	26	the	the	DET
ftr-416	84	27	availability	availability	NOUN
ftr-416	84	28	of	of	ADP
ftr-416	84	29	the	the	DET
ftr-416	84	30	‘	'	PUNCT
ftr-416	84	31	annual	annual	ADJ
ftr-416	84	32	exclusion	exclusion	NOUN
ftr-416	84	33	’	'	PUNCT
ftr-416	84	34	authorized	authorize	VERB
ftr-416	84	35	by	by	ADP
ftr-416	84	36	section	section	NOUN
ftr-416	84	37	2503(b	2503(b	NUM
ftr-416	84	38	)	)	PUNCT
ftr-416	84	39	.	.	PUNCT
ftr-416	84	40	”	"	PUNCT
ftr-416	84	41	)	)	PUNCT
ftr-416	84	42	.	.	PUNCT
ftr-416	85	1	6	6	X
ftr-416	85	2	.	.	X
ftr-416	85	3	crummey	crummey	PROPN
ftr-416	85	4	v.	v.	PROPN
ftr-416	85	5	commissioner	commissioner	PROPN
ftr-416	85	6	,	,	PUNCT
ftr-416	85	7	397	397	NUM
ftr-416	85	8	f.2d	f.2d	SYM
ftr-416	85	9	82	82	NUM
ftr-416	85	10	(	(	PUNCT
ftr-416	85	11	9th	9th	ADJ
ftr-416	85	12	cir	cir	NOUN
ftr-416	85	13	.	.	PUNCT
ftr-416	85	14	1968	1968	NUM
ftr-416	85	15	)	)	PUNCT
ftr-416	85	16	;	;	PUNCT
ftr-416	85	17	rev	rev	PROPN
ftr-416	85	18	.	.	PROPN
ftr-416	86	1	rul	rul	NOUN
ftr-416	86	2	.	.	PUNCT
ftr-416	87	1	73	73	NUM
ftr-416	87	2	-	-	SYM
ftr-416	87	3	405	405	NUM
ftr-416	87	4	,	,	PUNCT
ftr-416	87	5	1973	1973	NUM
ftr-416	87	6	-	-	SYM
ftr-416	87	7	2	2	NUM
ftr-416	87	8	c.b	c.b	PROPN
ftr-416	87	9	.	.	PROPN
ftr-416	87	10	321	321	NUM
ftr-416	87	11	.	.	PUNCT
ftr-416	88	1	i.	i.	PROPN
ftr-416	88	2	introduction	introduction	NOUN
ftr-416	88	3	regardless	regardless	ADV
ftr-416	88	4	of	of	ADP
ftr-416	88	5	the	the	DET
ftr-416	88	6	future	future	NOUN
ftr-416	88	7	of	of	ADP
ftr-416	88	8	the	the	DET
ftr-416	88	9	federal	federal	ADJ
ftr-416	88	10	estate	estate	NOUN
ftr-416	88	11	tax,2	tax,2	PUNCT
ftr-416	88	12	it	it	PRON
ftr-416	88	13	seems	seem	VERB
ftr-416	88	14	that	that	SCONJ
ftr-416	88	15	the	the	DET
ftr-416	88	16	gift	gift	NOUN
ftr-416	88	17	tax	tax	NOUN
ftr-416	88	18	will	will	AUX
ftr-416	88	19	remain	remain	VERB
ftr-416	88	20	a	a	DET
ftr-416	88	21	feature	feature	NOUN
ftr-416	88	22	of	of	ADP
ftr-416	88	23	federal	federal	ADJ
ftr-416	88	24	tax	tax	NOUN
ftr-416	88	25	law.3	law.3	NOUN
ftr-416	88	26	moreover	moreover	ADV
ftr-416	88	27	,	,	PUNCT
ftr-416	88	28	recent	recent	ADJ
ftr-416	88	29	changes	change	NOUN
ftr-416	88	30	to	to	ADP
ftr-416	88	31	the	the	DET
ftr-416	88	32	federal	federal	ADJ
ftr-416	88	33	estate	estate	NOUN
ftr-416	88	34	and	and	CCONJ
ftr-416	88	35	gift	gift	NOUN
ftr-416	88	36	taxes	taxis	NOUN
ftr-416	88	37	have	have	AUX
ftr-416	88	38	left	leave	VERB
ftr-416	88	39	unchanged4	unchanged4	NOUN
ftr-416	89	1	what	what	PRON
ftr-416	89	2	has	have	AUX
ftr-416	89	3	been	be	AUX
ftr-416	89	4	described	describe	VERB
ftr-416	89	5	as	as	ADP
ftr-416	89	6	the	the	DET
ftr-416	89	7	most	most	ADV
ftr-416	89	8	litigated	litigate	VERB
ftr-416	89	9	aspect	aspect	NOUN
ftr-416	89	10	of	of	ADP
ftr-416	89	11	the	the	DET
ftr-416	89	12	federal	federal	ADJ
ftr-416	89	13	gift	gift	NOUN
ftr-416	89	14	tax:5	tax:5	VERB
ftr-416	89	15	the	the	DET
ftr-416	89	16	annual	annual	ADJ
ftr-416	89	17	exclusion	exclusion	NOUN
ftr-416	89	18	.	.	PUNCT
ftr-416	90	1	one	one	NUM
ftr-416	90	2	issue	issue	NOUN
ftr-416	90	3	–	–	PUNCT
ftr-416	90	4	the	the	DET
ftr-416	90	5	use	use	NOUN
ftr-416	90	6	of	of	ADP
ftr-416	90	7	crummey	crummey	PROPN
ftr-416	90	8	withdrawal	withdrawal	NOUN
ftr-416	90	9	powers	power	NOUN
ftr-416	90	10	to	to	PART
ftr-416	90	11	obtain	obtain	VERB
ftr-416	90	12	the	the	DET
ftr-416	90	13	federal	federal	ADJ
ftr-416	90	14	gift	gift	NOUN
ftr-416	90	15	tax	tax	NOUN
ftr-416	90	16	annual	annual	ADJ
ftr-416	90	17	exclusion	exclusion	NOUN
ftr-416	90	18	–	–	PUNCT
ftr-416	90	19	was	be	AUX
ftr-416	90	20	surrendered	surrender	VERB
ftr-416	90	21	by	by	ADP
ftr-416	90	22	the	the	DET
ftr-416	90	23	internal	internal	ADJ
ftr-416	90	24	revenue	revenue	NOUN
ftr-416	90	25	service	service	NOUN
ftr-416	90	26	(	(	PUNCT
ftr-416	90	27	“	"	PUNCT
ftr-416	90	28	irs	irs	PROPN
ftr-416	90	29	”	"	PUNCT
ftr-416	90	30	or	or	CCONJ
ftr-416	90	31	“	"	PUNCT
ftr-416	90	32	service	service	NOUN
ftr-416	90	33	”	"	PUNCT
ftr-416	90	34	)	)	PUNCT
ftr-416	90	35	over	over	ADP
ftr-416	90	36	thirty	thirty	NUM
ftr-416	90	37	years	year	NOUN
ftr-416	90	38	ago.6	ago.6	PRON
ftr-416	90	39	however	however	ADV
ftr-416	90	40	,	,	PUNCT
ftr-416	90	41	crummey	crummey	PROPN
ftr-416	90	42	powers	power	NOUN
ftr-416	90	43	are	be	AUX
ftr-416	90	44	,	,	PUNCT
ftr-416	90	45	in	in	ADP
ftr-416	90	46	fact	fact	NOUN
ftr-416	90	47	,	,	PUNCT
ftr-416	90	48	not	not	PART
ftr-416	90	49	supported	support	VERB
ftr-416	90	50	by	by	ADP
ftr-416	90	51	the	the	DET
ftr-416	90	52	internal	internal	PROPN
ftr-416	90	53	revenue	revenue	NOUN
ftr-416	90	54	code	code	NOUN
ftr-416	90	55	(	(	PUNCT
ftr-416	90	56	“	"	PUNCT
ftr-416	90	57	code	code	NOUN
ftr-416	90	58	”	"	PUNCT
ftr-416	90	59	)	)	PUNCT
ftr-416	90	60	,	,	PUNCT
ftr-416	90	61	treasury	treasury	PROPN
ftr-416	90	62	department	department	PROPN
ftr-416	90	63	regulations	regulation	NOUN
ftr-416	90	64	,	,	PUNCT
ftr-416	90	65	united	united	PROPN
ftr-416	90	66	states	states	PROPN
ftr-416	90	67	supreme	supreme	PROPN
ftr-416	90	68	court	court	PROPN
ftr-416	90	69	precedent	precedent	NOUN
ftr-416	90	70	or	or	CCONJ
ftr-416	90	71	the	the	DET
ftr-416	90	72	legislative	legislative	ADJ
ftr-416	90	73	intent	intent	NOUN
ftr-416	90	74	behind	behind	ADP
ftr-416	90	75	the	the	DET
ftr-416	90	76	annual	annual	ADJ
ftr-416	90	77	exclusion	exclusion	NOUN
ftr-416	90	78	.	.	PUNCT
ftr-416	91	1	as	as	SCONJ
ftr-416	91	2	argued	argue	VERB
ftr-416	91	3	herein	herein	NOUN
ftr-416	91	4	,	,	PUNCT
ftr-416	91	5	crummey	crummey	NOUN
ftr-416	91	6	powers	power	NOUN
ftr-416	91	7	have	have	VERB
ftr-416	91	8	no	no	DET
ftr-416	91	9	place	place	NOUN
ftr-416	91	10	in	in	ADP
ftr-416	91	11	the	the	DET
ftr-416	91	12	federal	federal	ADJ
ftr-416	91	13	gift	gift	NOUN
ftr-416	91	14	tax	tax	NOUN
ftr-416	91	15	.	.	PUNCT
ftr-416	92	1	192	192	NUM
ftr-416	92	2	florida	florida	PROPN
ftr-416	92	3	tax	tax	NOUN
ftr-416	92	4	review	review	NOUN
ftr-416	93	1	[	[	X
ftr-416	93	2	vol.6:2	vol.6:2	NOUN
ftr-416	93	3	7	7	NUM
ftr-416	93	4	.	.	X
ftr-416	93	5	h.r	h.r	PROPN
ftr-416	93	6	.	.	PROPN
ftr-416	93	7	rep	rep	PROPN
ftr-416	93	8	.	.	PROPN
ftr-416	94	1	no	no	INTJ
ftr-416	94	2	.	.	PUNCT
ftr-416	95	1	72	72	NUM
ftr-416	95	2	-	-	SYM
ftr-416	95	3	708	708	NUM
ftr-416	95	4	(	(	PUNCT
ftr-416	95	5	1932	1932	NUM
ftr-416	95	6	)	)	PUNCT
ftr-416	95	7	;	;	PUNCT
ftr-416	95	8	s.	s.	PROPN
ftr-416	95	9	rep	rep	PROPN
ftr-416	95	10	.	.	PROPN
ftr-416	96	1	no	no	INTJ
ftr-416	96	2	.	.	NOUN
ftr-416	97	1	72	72	NUM
ftr-416	97	2	-	-	SYM
ftr-416	97	3	665	665	NUM
ftr-416	97	4	(	(	PUNCT
ftr-416	97	5	1932	1932	NUM
ftr-416	97	6	)	)	PUNCT
ftr-416	97	7	.	.	PUNCT
ftr-416	98	1	8	8	X
ftr-416	98	2	.	.	X
ftr-416	98	3	irc	irc	PROPN
ftr-416	98	4	2503(b	2503(b	NUM
ftr-416	98	5	)	)	PUNCT
ftr-416	98	6	.	.	PUNCT
ftr-416	99	1	the	the	DET
ftr-416	99	2	annual	annual	ADJ
ftr-416	99	3	exclusion	exclusion	NOUN
ftr-416	99	4	increased	increase	VERB
ftr-416	99	5	to	to	ADP
ftr-416	99	6	$	$	SYM
ftr-416	99	7	11,000	11,000	NUM
ftr-416	99	8	per	per	ADP
ftr-416	99	9	year	year	NOUN
ftr-416	99	10	,	,	PUNCT
ftr-416	99	11	from	from	ADP
ftr-416	99	12	$	$	SYM
ftr-416	99	13	10,000	10,000	NUM
ftr-416	99	14	per	per	ADP
ftr-416	99	15	year	year	NOUN
ftr-416	99	16	,	,	PUNCT
ftr-416	99	17	as	as	ADP
ftr-416	99	18	of	of	ADP
ftr-416	99	19	calendar	calendar	NOUN
ftr-416	99	20	year	year	NOUN
ftr-416	99	21	2002	2002	NUM
ftr-416	99	22	.	.	PUNCT
ftr-416	100	1	compare	compare	PROPN
ftr-416	100	2	rev	rev	PROPN
ftr-416	100	3	.	.	PROPN
ftr-416	100	4	proc	proc	PROPN
ftr-416	100	5	.	.	PUNCT
ftr-416	101	1	2001	2001	NUM
ftr-416	101	2	-	-	SYM
ftr-416	101	3	59	59	NUM
ftr-416	101	4	,	,	PUNCT
ftr-416	101	5	2001	2001	NUM
ftr-416	101	6	-	-	SYM
ftr-416	101	7	52	52	NUM
ftr-416	101	8	i.r.b	i.r.b	NOUN
ftr-416	101	9	.	.	PUNCT
ftr-416	102	1	623	623	NUM
ftr-416	102	2	.	.	NOUN
ftr-416	103	1	9	9	NUM
ftr-416	103	2	.	.	X
ftr-416	103	3	walter	walter	PROPN
ftr-416	103	4	d.	d.	PROPN
ftr-416	103	5	schwidetzky	schwidetzky	PROPN
ftr-416	103	6	,	,	PUNCT
ftr-416	103	7	estate	estate	NOUN
ftr-416	103	8	planning	planning	NOUN
ftr-416	103	9	:	:	PUNCT
ftr-416	103	10	hyperlexis	hyperlexis	PROPN
ftr-416	103	11	and	and	CCONJ
ftr-416	103	12	the	the	DET
ftr-416	103	13	annual	annual	ADJ
ftr-416	103	14	exclusion	exclusion	NOUN
ftr-416	103	15	rule	rule	NOUN
ftr-416	103	16	,	,	PUNCT
ftr-416	103	17	32	32	NUM
ftr-416	103	18	suffolk	suffolk	PROPN
ftr-416	103	19	u.	u.	PROPN
ftr-416	103	20	l.	l.	PROPN
ftr-416	103	21	rev	rev	PROPN
ftr-416	103	22	.	.	PROPN
ftr-416	103	23	211	211	NUM
ftr-416	103	24	,	,	PUNCT
ftr-416	103	25	211	211	NUM
ftr-416	103	26	(	(	PUNCT
ftr-416	103	27	describing	describe	VERB
ftr-416	103	28	the	the	DET
ftr-416	103	29	annual	annual	ADJ
ftr-416	103	30	exclusion	exclusion	NOUN
ftr-416	103	31	as	as	ADP
ftr-416	103	32	“	"	PUNCT
ftr-416	103	33	[	[	X
ftr-416	103	34	o]ne	o]ne	NOUN
ftr-416	103	35	of	of	ADP
ftr-416	103	36	the	the	DET
ftr-416	103	37	true	true	ADJ
ftr-416	103	38	bonanzas	bonanza	NOUN
ftr-416	103	39	in	in	ADP
ftr-416	103	40	the	the	DET
ftr-416	103	41	internal	internal	ADJ
ftr-416	103	42	revenue	revenue	NOUN
ftr-416	103	43	code	code	PROPN
ftr-416	103	44	”	"	PUNCT
ftr-416	103	45	)	)	PUNCT
ftr-416	103	46	.	.	PUNCT
ftr-416	104	1	in	in	ADP
ftr-416	104	2	stifel	stifel	NOUN
ftr-416	104	3	stifles	stifle	VERB
ftr-416	104	4	kieckhefer	kieckhefer	NOUN
ftr-416	104	5	,	,	PUNCT
ftr-416	104	6	the	the	DET
ftr-416	104	7	author	author	NOUN
ftr-416	104	8	commented	comment	VERB
ftr-416	104	9	that	that	SCONJ
ftr-416	104	10	taxpayers	taxpayer	NOUN
ftr-416	104	11	’	'	PUNCT
ftr-416	104	12	“	"	PUNCT
ftr-416	104	13	preoccupation	preoccupation	NOUN
ftr-416	104	14	”	"	PUNCT
ftr-416	104	15	with	with	ADP
ftr-416	104	16	the	the	DET
ftr-416	104	17	federal	federal	ADJ
ftr-416	104	18	gift	gift	NOUN
ftr-416	104	19	tax	tax	NOUN
ftr-416	104	20	annual	annual	ADJ
ftr-416	104	21	exclusion	exclusion	NOUN
ftr-416	104	22	was	be	AUX
ftr-416	104	23	“	"	PUNCT
ftr-416	104	24	excessive	excessive	ADJ
ftr-416	104	25	.	.	PUNCT
ftr-416	104	26	”	"	PUNCT
ftr-416	105	1	dwight	dwight	PROPN
ftr-416	105	2	rogers	rogers	PROPN
ftr-416	105	3	,	,	PUNCT
ftr-416	105	4	7	7	NUM
ftr-416	105	5	tax	tax	NOUN
ftr-416	105	6	l.	l.	PROPN
ftr-416	105	7	rev	rev	PROPN
ftr-416	105	8	.	.	PROPN
ftr-416	105	9	500	500	NUM
ftr-416	105	10	(	(	PUNCT
ftr-416	105	11	1952	1952	NUM
ftr-416	105	12	)	)	PUNCT
ftr-416	105	13	.	.	PUNCT
ftr-416	106	1	this	this	DET
ftr-416	106	2	somewhat	somewhat	ADV
ftr-416	106	3	unusual	unusual	ADJ
ftr-416	106	4	statement	statement	NOUN
ftr-416	106	5	indicates	indicate	VERB
ftr-416	106	6	either	either	CCONJ
ftr-416	106	7	a	a	DET
ftr-416	106	8	failure	failure	NOUN
ftr-416	106	9	to	to	PART
ftr-416	106	10	appreciate	appreciate	VERB
ftr-416	106	11	the	the	DET
ftr-416	106	12	power	power	NOUN
ftr-416	106	13	of	of	ADP
ftr-416	106	14	multiplication	multiplication	NOUN
ftr-416	106	15	or	or	CCONJ
ftr-416	106	16	an	an	DET
ftr-416	106	17	argument	argument	NOUN
ftr-416	106	18	that	that	SCONJ
ftr-416	106	19	regardless	regardless	ADV
ftr-416	106	20	of	of	ADP
ftr-416	106	21	how	how	SCONJ
ftr-416	106	22	many	many	ADJ
ftr-416	106	23	annual	annual	ADJ
ftr-416	106	24	exclusions	exclusion	NOUN
ftr-416	106	25	are	be	AUX
ftr-416	106	26	obtained	obtain	VERB
ftr-416	106	27	by	by	ADP
ftr-416	106	28	the	the	DET
ftr-416	106	29	donor	donor	NOUN
ftr-416	106	30	the	the	DET
ftr-416	106	31	amount	amount	NOUN
ftr-416	106	32	is	be	AUX
ftr-416	106	33	insignificant	insignificant	ADJ
ftr-416	106	34	.	.	PUNCT
ftr-416	107	1	10	10	NUM
ftr-416	107	2	.	.	PUNCT
ftr-416	108	1	irc	irc	PROPN
ftr-416	108	2	§	§	PROPN
ftr-416	108	3	2503(b	2503(b	NUM
ftr-416	108	4	)	)	PUNCT
ftr-416	108	5	.	.	PUNCT
ftr-416	109	1	11	11	NUM
ftr-416	109	2	.	.	PUNCT
ftr-416	110	1	this	this	DET
ftr-416	110	2	example	example	NOUN
ftr-416	110	3	is	be	AUX
ftr-416	110	4	loosely	loosely	ADV
ftr-416	110	5	based	base	VERB
ftr-416	110	6	on	on	ADP
ftr-416	110	7	the	the	DET
ftr-416	110	8	facts	fact	NOUN
ftr-416	110	9	of	of	ADP
ftr-416	110	10	tech	tech	NOUN
ftr-416	110	11	.	.	PUNCT
ftr-416	111	1	adv	adv	PROPN
ftr-416	111	2	.	.	PUNCT
ftr-416	111	3	mem	mem	PROPN
ftr-416	111	4	.	.	PROPN
ftr-416	111	5	91	91	NUM
ftr-416	111	6	-	-	PUNCT
ftr-416	111	7	41	41	NUM
ftr-416	111	8	-	-	SYM
ftr-416	111	9	008	008	NUM
ftr-416	111	10	(	(	PUNCT
ftr-416	111	11	oct	oct	PROPN
ftr-416	111	12	.	.	PROPN
ftr-416	111	13	11	11	NUM
ftr-416	111	14	,	,	PUNCT
ftr-416	111	15	1991	1991	NUM
ftr-416	111	16	)	)	PUNCT
ftr-416	111	17	.	.	PUNCT
ftr-416	112	1	in	in	ADP
ftr-416	112	2	that	that	DET
ftr-416	112	3	ruling	ruling	NOUN
ftr-416	112	4	,	,	PUNCT
ftr-416	112	5	the	the	DET
ftr-416	112	6	donor	donor	NOUN
ftr-416	112	7	made	make	VERB
ftr-416	112	8	annual	annual	ADJ
ftr-416	112	9	exclusion	exclusion	NOUN
ftr-416	112	10	gifts	gift	NOUN
ftr-416	112	11	,	,	PUNCT
ftr-416	112	12	in	in	ADP
ftr-416	112	13	trust	trust	NOUN
ftr-416	112	14	,	,	PUNCT
ftr-416	112	15	to	to	ADP
ftr-416	112	16	each	each	PRON
ftr-416	112	17	of	of	ADP
ftr-416	112	18	her	her	PRON
ftr-416	112	19	three	three	NUM
ftr-416	112	20	children	child	NOUN
ftr-416	112	21	and	and	CCONJ
ftr-416	112	22	thirty	thirty	NUM
ftr-416	112	23	two	two	NUM
ftr-416	112	24	grandchildren	grandchild	NOUN
ftr-416	112	25	through	through	ADP
ftr-416	112	26	the	the	DET
ftr-416	112	27	use	use	NOUN
ftr-416	112	28	of	of	ADP
ftr-416	112	29	crummey	crummey	PROPN
ftr-416	112	30	withdrawal	withdrawal	NOUN
ftr-416	112	31	powers	power	NOUN
ftr-416	112	32	.	.	PUNCT
ftr-416	113	1	the	the	DET
ftr-416	113	2	irs	irs	PROPN
ftr-416	113	3	denied	deny	VERB
ftr-416	113	4	the	the	DET
ftr-416	113	5	exclusions	exclusion	NOUN
ftr-416	113	6	for	for	ADP
ftr-416	113	7	the	the	DET
ftr-416	113	8	grandchildren	grandchild	NOUN
ftr-416	113	9	since	since	SCONJ
ftr-416	113	10	they	they	PRON
ftr-416	113	11	had	have	VERB
ftr-416	113	12	only	only	ADV
ftr-416	113	13	contingent	contingent	ADJ
ftr-416	113	14	remainder	remainder	NOUN
ftr-416	113	15	interests	interest	NOUN
ftr-416	113	16	in	in	ADP
ftr-416	113	17	the	the	DET
ftr-416	113	18	trust	trust	NOUN
ftr-416	113	19	.	.	PUNCT
ftr-416	114	1	i	i	PRON
ftr-416	114	2	d	d	PROPN
ftr-416	114	3	.	.	PUNCT
ftr-416	115	1	the	the	DET
ftr-416	115	2	irs	irs	PROPN
ftr-416	115	3	’s	’s	PART
ftr-416	115	4	reason	reason	NOUN
ftr-416	115	5	for	for	ADP
ftr-416	115	6	denying	deny	VERB
ftr-416	115	7	the	the	DET
ftr-416	115	8	annual	annual	ADJ
ftr-416	115	9	exclusions	exclusion	NOUN
ftr-416	115	10	is	be	AUX
ftr-416	115	11	not	not	PART
ftr-416	115	12	supported	support	VERB
ftr-416	115	13	by	by	ADP
ftr-416	115	14	law	law	NOUN
ftr-416	115	15	and	and	CCONJ
ftr-416	115	16	has	have	AUX
ftr-416	115	17	been	be	AUX
ftr-416	115	18	rebuffed	rebuff	VERB
ftr-416	115	19	by	by	ADP
ftr-416	115	20	the	the	DET
ftr-416	115	21	courts	court	NOUN
ftr-416	115	22	.	.	PUNCT
ftr-416	116	1	see	see	VERB
ftr-416	116	2	infra	infra	NOUN
ftr-416	116	3	note	note	VERB
ftr-416	116	4	21	21	NUM
ftr-416	116	5	.	.	PUNCT
ftr-416	117	1	regardless	regardless	ADV
ftr-416	117	2	,	,	PUNCT
ftr-416	117	3	the	the	DET
ftr-416	117	4	grandmother	grandmother	NOUN
ftr-416	117	5	could	could	AUX
ftr-416	117	6	clearly	clearly	ADV
ftr-416	117	7	have	have	AUX
ftr-416	117	8	obtained	obtain	VERB
ftr-416	117	9	all	all	DET
ftr-416	117	10	thirty	thirty	NUM
ftr-416	117	11	five	five	NUM
ftr-416	117	12	annual	annual	ADJ
ftr-416	117	13	exclusions	exclusion	NOUN
ftr-416	117	14	had	have	AUX
ftr-416	117	15	she	she	PRON
ftr-416	117	16	merely	merely	ADV
ftr-416	117	17	made	make	VERB
ftr-416	117	18	the	the	DET
ftr-416	117	19	gifts	gift	NOUN
ftr-416	117	20	outright	outright	ADV
ftr-416	117	21	,	,	PUNCT
ftr-416	117	22	rather	rather	ADV
ftr-416	117	23	than	than	ADP
ftr-416	117	24	in	in	ADP
ftr-416	117	25	trust	trust	NOUN
ftr-416	117	26	.	.	PUNCT
ftr-416	118	1	regs	regs	PROPN
ftr-416	118	2	.	.	PUNCT
ftr-416	119	1	§	§	PROPN
ftr-416	119	2	25.25033(b	25.25033(b	NUM
ftr-416	119	3	)	)	PUNCT
ftr-416	119	4	.	.	PUNCT
ftr-416	120	1	12	12	NUM
ftr-416	120	2	.	.	X
ftr-416	120	3	thirty	thirty	NUM
ftr-416	120	4	-	-	PUNCT
ftr-416	120	5	five	five	NUM
ftr-416	120	6	descendants	descendant	NOUN
ftr-416	120	7	x	x	PUNCT
ftr-416	120	8	$	$	SYM
ftr-416	120	9	11,000	11,000	NUM
ftr-416	120	10	exclusion	exclusion	NOUN
ftr-416	120	11	equals	equal	VERB
ftr-416	120	12	a	a	DET
ftr-416	120	13	$	$	SYM
ftr-416	120	14	385,000	385,000	NUM
ftr-416	120	15	transfer	transfer	NOUN
ftr-416	120	16	.	.	PUNCT
ftr-416	121	1	13	13	NUM
ftr-416	121	2	.	.	X
ftr-416	122	1	for	for	ADP
ftr-416	122	2	calendar	calendar	NOUN
ftr-416	122	3	year	year	NOUN
ftr-416	122	4	2002	2002	NUM
ftr-416	122	5	,	,	PUNCT
ftr-416	122	6	the	the	DET
ftr-416	122	7	maximum	maximum	ADJ
ftr-416	122	8	federal	federal	ADJ
ftr-416	122	9	estate	estate	NOUN
ftr-416	122	10	and	and	CCONJ
ftr-416	122	11	gift	gift	NOUN
ftr-416	122	12	tax	tax	NOUN
ftr-416	122	13	rate	rate	NOUN
ftr-416	122	14	is	be	AUX
ftr-416	122	15	50	50	NUM
ftr-416	122	16	%	%	NOUN
ftr-416	122	17	.	.	PUNCT
ftr-416	123	1	irc	irc	PROPN
ftr-416	123	2	§	§	PROPN
ftr-416	123	3	2001(c)(1	2001(c)(1	NOUN
ftr-416	123	4	)	)	PUNCT
ftr-416	123	5	.	.	PUNCT
ftr-416	124	1	thus	thus	ADV
ftr-416	124	2	,	,	PUNCT
ftr-416	124	3	a	a	DET
ftr-416	124	4	$	$	SYM
ftr-416	124	5	385	385	NUM
ftr-416	124	6	,	,	PUNCT
ftr-416	124	7	000	000	NUM
ftr-416	124	8	tax	tax	NOUN
ftr-416	124	9	-	-	PUNCT
ftr-416	124	10	free	free	ADJ
ftr-416	124	11	transfer	transfer	NOUN
ftr-416	124	12	potentially	potentially	ADV
ftr-416	124	13	saves	save	VERB
ftr-416	124	14	up	up	ADP
ftr-416	124	15	to	to	PART
ftr-416	124	16	$	$	SYM
ftr-416	124	17	192,500	192,500	NUM
ftr-416	124	18	in	in	ADP
ftr-416	124	19	federal	federal	ADJ
ftr-416	124	20	estate	estate	NOUN
ftr-416	124	21	and	and	CCONJ
ftr-416	124	22	gift	gift	NOUN
ftr-416	124	23	tax	tax	NOUN
ftr-416	124	24	.	.	PUNCT
ftr-416	125	1	the	the	DET
ftr-416	125	2	federal	federal	ADJ
ftr-416	125	3	transfer	transfer	NOUN
ftr-416	125	4	tax	tax	NOUN
ftr-416	125	5	system	system	NOUN
ftr-416	125	6	consists	consist	VERB
ftr-416	125	7	of	of	ADP
ftr-416	125	8	three	three	NUM
ftr-416	125	9	distinct	distinct	ADJ
ftr-416	125	10	,	,	PUNCT
ftr-416	125	11	but	but	CCONJ
ftr-416	125	12	interrelated	interrelated	ADJ
ftr-416	125	13	,	,	PUNCT
ftr-416	125	14	federal	federal	ADJ
ftr-416	125	15	taxes	taxis	NOUN
ftr-416	125	16	-the	-the	DET
ftr-416	125	17	gift	gift	NOUN
ftr-416	125	18	tax	tax	NOUN
ftr-416	125	19	,	,	PUNCT
ftr-416	125	20	the	the	DET
ftr-416	125	21	estate	estate	NOUN
ftr-416	125	22	tax	tax	NOUN
ftr-416	125	23	and	and	CCONJ
ftr-416	125	24	the	the	DET
ftr-416	125	25	generation	generation	NOUN
ftr-416	125	26	-	-	PUNCT
ftr-416	125	27	skipping	skip	VERB
ftr-416	125	28	transfer	transfer	NOUN
ftr-416	125	29	tax	tax	NOUN
ftr-416	125	30	.	.	PUNCT
ftr-416	126	1	irc	irc	PROPN
ftr-416	126	2	§	§	PROPN
ftr-416	126	3	§	§	PROPN
ftr-416	126	4	2001	2001	NUM
ftr-416	126	5	,	,	PUNCT
ftr-416	126	6	2501	2501	NUM
ftr-416	126	7	,	,	PUNCT
ftr-416	126	8	2601	2601	NUM
ftr-416	126	9	.	.	PUNCT
ftr-416	127	1	although	although	SCONJ
ftr-416	127	2	the	the	DET
ftr-416	127	3	estate	estate	NOUN
ftr-416	127	4	and	and	CCONJ
ftr-416	127	5	gift	gift	NOUN
ftr-416	127	6	taxes	taxis	NOUN
ftr-416	127	7	were	be	AUX
ftr-416	127	8	largely	largely	ADV
ftr-416	127	9	integrated	integrate	VERB
ftr-416	127	10	in	in	ADP
ftr-416	127	11	1976	1976	NUM
ftr-416	127	12	,	,	PUNCT
ftr-416	127	13	the	the	DET
ftr-416	127	14	integration	integration	NOUN
ftr-416	127	15	was	be	AUX
ftr-416	127	16	incomplete	incomplete	ADJ
ftr-416	127	17	and	and	CCONJ
ftr-416	127	18	they	they	PRON
ftr-416	127	19	remain	remain	VERB
ftr-416	127	20	conceptually	conceptually	ADV
ftr-416	127	21	distinct	distinct	ADJ
ftr-416	127	22	.	.	PUNCT
ftr-416	128	1	richard	richard	PROPN
ftr-416	128	2	b.	b.	PROPN
ftr-416	128	3	stephens	stephens	PROPN
ftr-416	128	4	,	,	PUNCT
ftr-416	128	5	et	et	PROPN
ftr-416	128	6	.	.	PUNCT
ftr-416	129	1	al	al	PROPN
ftr-416	129	2	,	,	PUNCT
ftr-416	129	3	federal	federal	ADJ
ftr-416	129	4	estate	estate	NOUN
ftr-416	129	5	&	&	CCONJ
ftr-416	129	6	gift	gift	PROPN
ftr-416	129	7	taxation	taxation	NOUN
ftr-416	129	8	,	,	PUNCT
ftr-416	129	9	§	§	PROPN
ftr-416	129	10	1.02[1	1.02[1	NUM
ftr-416	129	11	]	]	X
ftr-416	129	12	(	(	PUNCT
ftr-416	129	13	7th	7th	ADJ
ftr-416	129	14	ed	ed	NOUN
ftr-416	129	15	.	.	PUNCT
ftr-416	129	16	1996	1996	NUM
ftr-416	129	17	)	)	PUNCT
ftr-416	129	18	.	.	PUNCT
ftr-416	130	1	14	14	NUM
ftr-416	130	2	.	.	PUNCT
ftr-416	130	3	regs	regs	PROPN
ftr-416	130	4	.	.	PUNCT
ftr-416	131	1	§	§	PROPN
ftr-416	131	2	25.2503	25.2503	NUM
ftr-416	131	3	-	-	SYM
ftr-416	131	4	3(b	3(b	NUM
ftr-416	131	5	)	)	PUNCT
ftr-416	131	6	;	;	PUNCT
ftr-416	131	7	irc	irc	PROPN
ftr-416	131	8	§	§	PROPN
ftr-416	131	9	2503(b	2503(b	NUM
ftr-416	131	10	)	)	PUNCT
ftr-416	131	11	.	.	PUNCT
ftr-416	132	1	the	the	DET
ftr-416	132	2	annual	annual	ADJ
ftr-416	132	3	exclusion	exclusion	NOUN
ftr-416	132	4	was	be	AUX
ftr-416	132	5	enacted	enact	VERB
ftr-416	132	6	to	to	PART
ftr-416	132	7	exclude	exclude	VERB
ftr-416	132	8	routine	routine	ADJ
ftr-416	132	9	gifts	gift	NOUN
ftr-416	132	10	(	(	PUNCT
ftr-416	132	11	such	such	ADJ
ftr-416	132	12	as	as	ADP
ftr-416	132	13	holiday	holiday	NOUN
ftr-416	132	14	and	and	CCONJ
ftr-416	132	15	birthday	birthday	NOUN
ftr-416	132	16	gifts	gift	NOUN
ftr-416	132	17	)	)	PUNCT
ftr-416	132	18	from	from	ADP
ftr-416	132	19	gift	gift	NOUN
ftr-416	132	20	taxation.7	taxation.7	PROPN
ftr-416	132	21	it	it	PRON
ftr-416	132	22	exempts	exempt	VERB
ftr-416	132	23	gifts	gift	NOUN
ftr-416	132	24	under	under	ADP
ftr-416	132	25	$	$	SYM
ftr-416	132	26	11,000	11,000	NUM
ftr-416	132	27	per	per	ADP
ftr-416	132	28	year	year	NOUN
ftr-416	132	29	from	from	ADP
ftr-416	132	30	a	a	DET
ftr-416	132	31	donor	donor	NOUN
ftr-416	132	32	to	to	ADP
ftr-416	132	33	each	each	DET
ftr-416	132	34	donee.8	donee.8	PROPN
ftr-416	132	35	the	the	DET
ftr-416	132	36	relatively	relatively	ADV
ftr-416	132	37	modest	modest	ADJ
ftr-416	132	38	dollar	dollar	NOUN
ftr-416	132	39	amount	amount	NOUN
ftr-416	132	40	of	of	ADP
ftr-416	132	41	the	the	DET
ftr-416	132	42	annual	annual	ADJ
ftr-416	132	43	exclusion	exclusion	NOUN
ftr-416	132	44	belies	belie	VERB
ftr-416	132	45	its	its	PRON
ftr-416	132	46	importance.9	importance.9	NOUN
ftr-416	132	47	the	the	DET
ftr-416	132	48	exclusion	exclusion	NOUN
ftr-416	132	49	is	be	AUX
ftr-416	132	50	per	per	ADP
ftr-416	132	51	year	year	NOUN
ftr-416	132	52	,	,	PUNCT
ftr-416	132	53	per	per	ADP
ftr-416	132	54	donor	donor	NOUN
ftr-416	132	55	and	and	CCONJ
ftr-416	132	56	,	,	PUNCT
ftr-416	132	57	most	most	ADV
ftr-416	132	58	notably	notably	ADV
ftr-416	132	59	,	,	PUNCT
ftr-416	132	60	per	per	ADP
ftr-416	132	61	donee.10	donee.10	NOUN
ftr-416	132	62	thus	thus	ADV
ftr-416	132	63	,	,	PUNCT
ftr-416	132	64	a	a	DET
ftr-416	132	65	munificent	munificent	NOUN
ftr-416	132	66	donor	donor	NOUN
ftr-416	132	67	could	could	AUX
ftr-416	132	68	,	,	PUNCT
ftr-416	132	69	for	for	ADP
ftr-416	132	70	example	example	NOUN
ftr-416	132	71	,	,	PUNCT
ftr-416	132	72	give	give	VERB
ftr-416	132	73	$	$	SYM
ftr-416	132	74	11,000	11,000	NUM
ftr-416	132	75	to	to	ADP
ftr-416	132	76	every	every	DET
ftr-416	132	77	resident	resident	NOUN
ftr-416	132	78	of	of	ADP
ftr-416	132	79	the	the	DET
ftr-416	132	80	city	city	NOUN
ftr-416	132	81	of	of	ADP
ftr-416	132	82	new	new	PROPN
ftr-416	132	83	york	york	PROPN
ftr-416	132	84	without	without	ADP
ftr-416	132	85	incurring	incur	VERB
ftr-416	132	86	any	any	DET
ftr-416	132	87	gift	gift	NOUN
ftr-416	132	88	tax	tax	NOUN
ftr-416	132	89	liability	liability	NOUN
ftr-416	132	90	.	.	PUNCT
ftr-416	133	1	in	in	ADP
ftr-416	133	2	a	a	DET
ftr-416	133	3	more	more	ADV
ftr-416	133	4	mundane	mundane	ADJ
ftr-416	133	5	case	case	NOUN
ftr-416	133	6	,	,	PUNCT
ftr-416	133	7	the	the	DET
ftr-416	133	8	matriarch	matriarch	NOUN
ftr-416	133	9	of	of	ADP
ftr-416	133	10	a	a	DET
ftr-416	133	11	family	family	NOUN
ftr-416	133	12	could	could	AUX
ftr-416	133	13	give	give	VERB
ftr-416	133	14	$	$	SYM
ftr-416	133	15	11,000	11,000	NUM
ftr-416	133	16	annually	annually	ADV
ftr-416	133	17	to	to	ADP
ftr-416	133	18	each	each	PRON
ftr-416	133	19	of	of	ADP
ftr-416	133	20	her	her	PRON
ftr-416	133	21	thirty	thirty	NUM
ftr-416	133	22	-	-	PUNCT
ftr-416	133	23	five	five	NUM
ftr-416	133	24	descendants.11	descendants.11	NOUN
ftr-416	133	25	thus	thus	ADV
ftr-416	133	26	,	,	PUNCT
ftr-416	133	27	she	she	PRON
ftr-416	133	28	could	could	AUX
ftr-416	133	29	give	give	VERB
ftr-416	133	30	away	away	ADP
ftr-416	133	31	almost	almost	ADV
ftr-416	133	32	$	$	SYM
ftr-416	133	33	400,00012	400,00012	NUM
ftr-416	133	34	annually	annually	ADV
ftr-416	133	35	free	free	ADJ
ftr-416	133	36	of	of	ADP
ftr-416	133	37	federal	federal	ADJ
ftr-416	133	38	transfer	transfer	NOUN
ftr-416	133	39	tax.13	tax.13	PRON
ftr-416	133	40	the	the	DET
ftr-416	133	41	annual	annual	ADJ
ftr-416	133	42	exclusion	exclusion	NOUN
ftr-416	133	43	is	be	AUX
ftr-416	133	44	available	available	ADJ
ftr-416	133	45	only	only	ADV
ftr-416	133	46	for	for	ADP
ftr-416	133	47	gifts	gift	NOUN
ftr-416	133	48	of	of	ADP
ftr-416	133	49	“	"	PUNCT
ftr-416	133	50	present	present	ADJ
ftr-416	133	51	interests	interest	NOUN
ftr-416	133	52	.	.	PUNCT
ftr-416	134	1	”14	”14	VERB
ftr-416	134	2	this	this	DET
ftr-416	134	3	requirement	requirement	NOUN
ftr-416	134	4	makes	make	VERB
ftr-416	134	5	the	the	DET
ftr-416	134	6	annual	annual	ADJ
ftr-416	134	7	exclusion	exclusion	NOUN
ftr-416	134	8	unavailable	unavailable	ADJ
ftr-416	134	9	for	for	ADP
ftr-416	134	10	most	most	ADJ
ftr-416	134	11	gifts	gift	NOUN
ftr-416	134	12	in	in	ADP
ftr-416	134	13	2003	2003	NUM
ftr-416	134	14	]	]	PUNCT
ftr-416	134	15	back	back	ADV
ftr-416	134	16	to	to	ADP
ftr-416	134	17	the	the	DET
ftr-416	134	18	fu	fu	PROPN
ftr-416	134	19	ture	ture	PROPN
ftr-416	134	20	interest	interest	NOUN
ftr-416	134	21	193	193	NUM
ftr-416	134	22	15	15	NUM
ftr-416	134	23	.	.	PUNCT
ftr-416	135	1	regs	regs	PROPN
ftr-416	135	2	.	.	PUNCT
ftr-416	136	1	§	§	PROPN
ftr-416	136	2	25.2503	25.2503	NUM
ftr-416	136	3	-	-	SYM
ftr-416	136	4	3	3	NUM
ftr-416	136	5	.	.	PUNCT
ftr-416	136	6	cf	cf	NOUN
ftr-416	136	7	.	.	PUNCT
ftr-416	137	1	irc	irc	PROPN
ftr-416	137	2	§	§	PROPN
ftr-416	137	3	2503(c	2503(c	NUM
ftr-416	137	4	)	)	PUNCT
ftr-416	137	5	.	.	PUNCT
ftr-416	138	1	if	if	SCONJ
ftr-416	138	2	trust	trust	NOUN
ftr-416	138	3	income	income	NOUN
ftr-416	138	4	is	be	AUX
ftr-416	138	5	paid	pay	VERB
ftr-416	138	6	to	to	ADP
ftr-416	138	7	the	the	DET
ftr-416	138	8	beneficiary	beneficiary	NOUN
ftr-416	138	9	,	,	PUNCT
ftr-416	138	10	then	then	ADV
ftr-416	138	11	the	the	DET
ftr-416	138	12	income	income	NOUN
ftr-416	138	13	interest	interest	NOUN
ftr-416	138	14	is	be	AUX
ftr-416	138	15	a	a	DET
ftr-416	138	16	present	present	ADJ
ftr-416	138	17	interest	interest	NOUN
ftr-416	138	18	and	and	CCONJ
ftr-416	138	19	may	may	AUX
ftr-416	138	20	be	be	AUX
ftr-416	138	21	offset	offset	VERB
ftr-416	138	22	by	by	ADP
ftr-416	138	23	the	the	DET
ftr-416	138	24	annual	annual	ADJ
ftr-416	138	25	exclusion	exclusion	NOUN
ftr-416	138	26	.	.	PUNCT
ftr-416	139	1	regs	reg	NOUN
ftr-416	139	2	.	.	PUNCT
ftr-416	140	1	§	§	PROPN
ftr-416	140	2	25.2503	25.2503	NUM
ftr-416	140	3	-	-	SYM
ftr-416	140	4	3(b	3(b	NUM
ftr-416	140	5	)	)	PUNCT
ftr-416	140	6	;	;	PUNCT
ftr-416	140	7	commissioner	commissioner	NOUN
ftr-416	140	8	v.	v.	PROPN
ftr-416	140	9	lowden	lowden	PROPN
ftr-416	140	10	,	,	PUNCT
ftr-416	140	11	131	131	NUM
ftr-416	140	12	f.2d	f.2d	NOUN
ftr-416	140	13	127	127	NUM
ftr-416	140	14	,	,	PUNCT
ftr-416	140	15	128	128	NUM
ftr-416	140	16	(	(	PUNCT
ftr-416	140	17	7th	7th	ADJ
ftr-416	140	18	cir	cir	NOUN
ftr-416	140	19	.	.	PUNCT
ftr-416	140	20	1942	1942	NUM
ftr-416	140	21	)	)	PUNCT
ftr-416	140	22	.	.	PUNCT
ftr-416	141	1	the	the	DET
ftr-416	141	2	remainder	remainder	NOUN
ftr-416	141	3	of	of	ADP
ftr-416	141	4	the	the	DET
ftr-416	141	5	gift	gift	NOUN
ftr-416	141	6	(	(	PUNCT
ftr-416	141	7	the	the	DET
ftr-416	141	8	value	value	NOUN
ftr-416	141	9	in	in	ADP
ftr-416	141	10	excess	excess	NOUN
ftr-416	141	11	of	of	ADP
ftr-416	141	12	the	the	DET
ftr-416	141	13	income	income	NOUN
ftr-416	141	14	interest	interest	NOUN
ftr-416	141	15	)	)	PUNCT
ftr-416	141	16	will	will	AUX
ftr-416	141	17	be	be	AUX
ftr-416	141	18	a	a	DET
ftr-416	141	19	future	future	ADJ
ftr-416	141	20	interest	interest	NOUN
ftr-416	141	21	and	and	CCONJ
ftr-416	141	22	no	no	DET
ftr-416	141	23	exclusion	exclusion	NOUN
ftr-416	141	24	will	will	AUX
ftr-416	141	25	be	be	AUX
ftr-416	141	26	allowed	allow	VERB
ftr-416	141	27	to	to	PART
ftr-416	141	28	offset	offset	VERB
ftr-416	141	29	that	that	DET
ftr-416	141	30	portion	portion	NOUN
ftr-416	141	31	.	.	PUNCT
ftr-416	142	1	regs	regs	PROPN
ftr-416	142	2	.	.	PUNCT
ftr-416	143	1	§	§	PROPN
ftr-416	143	2	25.2503	25.2503	NUM
ftr-416	143	3	-	-	SYM
ftr-416	143	4	3(a	3(a	NUM
ftr-416	143	5	)	)	PUNCT
ftr-416	143	6	;	;	PUNCT
ftr-416	143	7	fisher	fisher	PROPN
ftr-416	143	8	v.	v.	PROPN
ftr-416	143	9	commissioner	commissioner	PROPN
ftr-416	143	10	,	,	PUNCT
ftr-416	143	11	132	132	NUM
ftr-416	143	12	f.2d	f.2d	NOUN
ftr-416	143	13	383	383	NUM
ftr-416	143	14	,	,	PUNCT
ftr-416	143	15	386	386	NUM
ftr-416	143	16	(	(	PUNCT
ftr-416	143	17	9th	9th	ADJ
ftr-416	143	18	cir	cir	NOUN
ftr-416	143	19	.	.	PUNCT
ftr-416	143	20	1942	1942	NUM
ftr-416	143	21	)	)	PUNCT
ftr-416	143	22	;	;	PUNCT
ftr-416	143	23	sensenbrenner	sensenbrenner	PROPN
ftr-416	143	24	v.	v.	PROPN
ftr-416	143	25	commissioner	commissioner	PROPN
ftr-416	143	26	,	,	PUNCT
ftr-416	143	27	134	134	NUM
ftr-416	143	28	f.2d	f.2d	NOUN
ftr-416	143	29	883	883	NUM
ftr-416	143	30	,	,	PUNCT
ftr-416	143	31	885	885	NUM
ftr-416	143	32	(	(	PUNCT
ftr-416	143	33	7th	7th	ADJ
ftr-416	143	34	cir	cir	NOUN
ftr-416	143	35	.	.	PUNCT
ftr-416	143	36	1943	1943	NUM
ftr-416	143	37	)	)	PUNCT
ftr-416	143	38	.	.	PUNCT
ftr-416	144	1	16	16	NUM
ftr-416	144	2	.	.	PUNCT
ftr-416	145	1	crummey	crummey	PROPN
ftr-416	145	2	v.	v.	PROPN
ftr-416	145	3	commissioner	commissioner	PROPN
ftr-416	145	4	,	,	PUNCT
ftr-416	145	5	397	397	NUM
ftr-416	145	6	f.2d	f.2d	SYM
ftr-416	145	7	82	82	NUM
ftr-416	145	8	(	(	PUNCT
ftr-416	145	9	9th	9th	ADJ
ftr-416	145	10	cir	cir	NOUN
ftr-416	145	11	.	.	PUNCT
ftr-416	145	12	1968	1968	NUM
ftr-416	145	13	)	)	PUNCT
ftr-416	145	14	.	.	PUNCT
ftr-416	146	1	as	as	SCONJ
ftr-416	146	2	discussed	discuss	VERB
ftr-416	146	3	below	below	ADV
ftr-416	146	4	,	,	PUNCT
ftr-416	146	5	crummey	crummey	PROPN
ftr-416	146	6	addressed	address	VERB
ftr-416	146	7	withdrawal	withdrawal	NOUN
ftr-416	146	8	powers	power	NOUN
ftr-416	146	9	held	hold	VERB
ftr-416	146	10	by	by	ADP
ftr-416	146	11	minors	minor	NOUN
ftr-416	146	12	.	.	PUNCT
ftr-416	147	1	i	i	PRON
ftr-416	147	2	d.	d.	PROPN
ftr-416	147	3	at	at	ADP
ftr-416	147	4	83	83	NUM
ftr-416	147	5	.	.	PUNCT
ftr-416	148	1	the	the	DET
ftr-416	148	2	service	service	NOUN
ftr-416	148	3	never	never	ADV
ftr-416	148	4	contested	contest	VERB
ftr-416	148	5	the	the	DET
ftr-416	148	6	use	use	NOUN
ftr-416	148	7	of	of	ADP
ftr-416	148	8	withdrawal	withdrawal	NOUN
ftr-416	148	9	powers	power	NOUN
ftr-416	148	10	held	hold	VERB
ftr-416	148	11	by	by	ADP
ftr-416	148	12	adults	adult	NOUN
ftr-416	148	13	.	.	PUNCT
ftr-416	149	1	see	see	VERB
ftr-416	149	2	infra	infra	NOUN
ftr-416	149	3	notes	note	VERB
ftr-416	149	4	61	61	NUM
ftr-416	149	5	-	-	SYM
ftr-416	149	6	74	74	NUM
ftr-416	149	7	and	and	CCONJ
ftr-416	149	8	accompanying	accompany	VERB
ftr-416	149	9	text	text	NOUN
ftr-416	149	10	.	.	PUNCT
ftr-416	150	1	despite	despite	SCONJ
ftr-416	150	2	this	this	DET
ftr-416	150	3	distinction	distinction	NOUN
ftr-416	150	4	,	,	PUNCT
ftr-416	150	5	the	the	DET
ftr-416	150	6	term	term	NOUN
ftr-416	150	7	“	"	PUNCT
ftr-416	150	8	crummey	crummey	NOUN
ftr-416	150	9	power	power	NOUN
ftr-416	150	10	”	"	PUNCT
ftr-416	150	11	is	be	AUX
ftr-416	150	12	generally	generally	ADV
ftr-416	150	13	used	use	VERB
ftr-416	150	14	to	to	PART
ftr-416	150	15	refer	refer	VERB
ftr-416	150	16	to	to	ADP
ftr-416	150	17	powers	power	NOUN
ftr-416	150	18	held	hold	VERB
ftr-416	150	19	by	by	ADP
ftr-416	150	20	adults	adult	NOUN
ftr-416	150	21	or	or	CCONJ
ftr-416	150	22	minors	minor	NOUN
ftr-416	150	23	.	.	PUNCT
ftr-416	151	1	17	17	NUM
ftr-416	151	2	.	.	PUNCT
ftr-416	152	1	crummey	crummey	PROPN
ftr-416	152	2	,	,	PUNCT
ftr-416	152	3	397	397	NUM
ftr-416	152	4	f.2d	f.2d	NOUN
ftr-416	152	5	82	82	NUM
ftr-416	152	6	,	,	PUNCT
ftr-416	152	7	action	action	NOUN
ftr-416	152	8	on	on	ADP
ftr-416	152	9	dec	dec	PROPN
ftr-416	152	10	.	.	PROPN
ftr-416	152	11	,	,	PUNCT
ftr-416	152	12	1966	1966	NUM
ftr-416	152	13	-	-	SYM
ftr-416	152	14	144	144	NUM
ftr-416	152	15	,	,	PUNCT
ftr-416	152	16	1972	1972	NUM
ftr-416	152	17	wl	wl	NOUN
ftr-416	152	18	32868	32868	NUM
ftr-416	152	19	(	(	PUNCT
ftr-416	152	20	jan	jan	PROPN
ftr-416	152	21	.	.	PROPN
ftr-416	152	22	14	14	NUM
ftr-416	152	23	,	,	PUNCT
ftr-416	152	24	1972	1972	NUM
ftr-416	152	25	)	)	PUNCT
ftr-416	152	26	;	;	PUNCT
ftr-416	152	27	rev	rev	PROPN
ftr-416	152	28	.	.	PROPN
ftr-416	153	1	rul	rul	NOUN
ftr-416	153	2	.	.	PUNCT
ftr-416	154	1	73	73	NUM
ftr-416	154	2	-	-	SYM
ftr-416	154	3	405	405	NUM
ftr-416	154	4	,	,	PUNCT
ftr-416	154	5	1973	1973	NUM
ftr-416	154	6	-	-	SYM
ftr-416	154	7	2	2	NUM
ftr-416	154	8	c.b	c.b	PROPN
ftr-416	154	9	.	.	PROPN
ftr-416	154	10	321	321	NUM
ftr-416	154	11	.	.	X
ftr-416	155	1	18	18	NUM
ftr-416	155	2	.	.	X
ftr-416	156	1	see	see	VERB
ftr-416	156	2	,	,	PUNCT
ftr-416	156	3	e.g.	e.g.	ADV
ftr-416	156	4	,	,	PUNCT
ftr-416	156	5	estate	estate	NOUN
ftr-416	156	6	of	of	ADP
ftr-416	156	7	kohlsaat	kohlsaat	PROPN
ftr-416	156	8	v.	v.	PROPN
ftr-416	156	9	commissioner	commissioner	PROPN
ftr-416	156	10	,	,	PUNCT
ftr-416	156	11	73	73	NUM
ftr-416	156	12	t.c	t.c	PROPN
ftr-416	156	13	.	.	PROPN
ftr-416	156	14	memo	memo	NOUN
ftr-416	156	15	(	(	PUNCT
ftr-416	156	16	cch	cch	PROPN
ftr-416	156	17	)	)	PUNCT
ftr-416	156	18	2732	2732	NUM
ftr-416	156	19	(	(	PUNCT
ftr-416	156	20	1997	1997	NUM
ftr-416	156	21	)	)	PUNCT
ftr-416	156	22	;	;	PUNCT
ftr-416	156	23	holland	holland	PROPN
ftr-416	156	24	v.	v.	PROPN
ftr-416	156	25	commissioner	commissioner	PROPN
ftr-416	156	26	,	,	PUNCT
ftr-416	156	27	73	73	NUM
ftr-416	156	28	t.c	t.c	PROPN
ftr-416	156	29	.	.	PROPN
ftr-416	156	30	memo	memo	NOUN
ftr-416	156	31	(	(	PUNCT
ftr-416	156	32	cch	cch	PROPN
ftr-416	156	33	)	)	PUNCT
ftr-416	156	34	3236	3236	NUM
ftr-416	156	35	(	(	PUNCT
ftr-416	156	36	1997	1997	NUM
ftr-416	156	37	)	)	PUNCT
ftr-416	156	38	;	;	PUNCT
ftr-416	156	39	estate	estate	NOUN
ftr-416	156	40	of	of	ADP
ftr-416	156	41	cristofani	cristofani	PROPN
ftr-416	156	42	v.	v.	PROPN
ftr-416	156	43	commissioner	commissioner	PROPN
ftr-416	156	44	,	,	PUNCT
ftr-416	156	45	97	97	NUM
ftr-416	156	46	t	t	NOUN
ftr-416	156	47	.c	.c	PROPN
ftr-416	156	48	.	.	PUNCT
ftr-416	157	1	74	74	NUM
ftr-416	157	2	(	(	PUNCT
ftr-416	157	3	1991	1991	NUM
ftr-416	157	4	)	)	PUNCT
ftr-416	157	5	.	.	PUNCT
ftr-416	158	1	19	19	NUM
ftr-416	158	2	.	.	PUNCT
ftr-416	158	3	john	john	PROPN
ftr-416	158	4	l.	l.	PROPN
ftr-416	158	5	peschel	peschel	PROPN
ftr-416	158	6	,	,	PUNCT
ftr-416	158	7	major	major	ADJ
ftr-416	158	8	recent	recent	ADJ
ftr-416	158	9	tax	tax	NOUN
ftr-416	158	10	developments	development	NOUN
ftr-416	158	11	in	in	ADP
ftr-416	158	12	estate	estate	NOUN
ftr-416	158	13	planning	planning	NOUN
ftr-416	158	14	,	,	PUNCT
ftr-416	158	15	33	33	NUM
ftr-416	158	16	u.	u.	PROPN
ftr-416	158	17	s.	s.	PROPN
ftr-416	158	18	cal	cal	PROPN
ftr-416	158	19	.	.	PUNCT
ftr-416	159	1	tax	tax	NOUN
ftr-416	159	2	inst	inst	PROPN
ftr-416	159	3	.	.	PUNCT
ftr-416	160	1	ch	ch	NOUN
ftr-416	160	2	.	.	PROPN
ftr-416	160	3	14	14	NUM
ftr-416	160	4	,	,	PUNCT
ftr-416	160	5	¶	¶	PROPN
ftr-416	160	6	1401	1401	NUM
ftr-416	160	7	(	(	PUNCT
ftr-416	160	8	1981	1981	NUM
ftr-416	160	9	)	)	PUNCT
ftr-416	160	10	(	(	PUNCT
ftr-416	160	11	“	"	PUNCT
ftr-416	160	12	[	[	X
ftr-416	160	13	t]he	t]he	ADV
ftr-416	160	14	crummey	crummey	NOUN
ftr-416	160	15	power	power	NOUN
ftr-416	160	16	,	,	PUNCT
ftr-416	160	17	in	in	ADP
ftr-416	160	18	theory	theory	NOUN
ftr-416	160	19	,	,	PUNCT
ftr-416	160	20	has	have	VERB
ftr-416	160	21	a	a	DET
ftr-416	160	22	strong	strong	ADJ
ftr-416	160	23	legal	legal	ADJ
ftr-416	160	24	basis	basis	NOUN
ftr-416	160	25	but	but	CCONJ
ftr-416	160	26	,	,	PUNCT
ftr-416	160	27	in	in	ADP
ftr-416	160	28	practice	practice	NOUN
ftr-416	160	29	,	,	PUNCT
ftr-416	160	30	emits	emit	VERB
ftr-416	160	31	an	an	DET
ftr-416	160	32	equally	equally	ADV
ftr-416	160	33	strong	strong	ADJ
ftr-416	160	34	odor	odor	NOUN
ftr-416	160	35	of	of	ADP
ftr-416	160	36	sham	sham	NOUN
ftr-416	160	37	.	.	PUNCT
ftr-416	160	38	”	"	PUNCT
ftr-416	160	39	)	)	PUNCT
ftr-416	160	40	;	;	PUNCT
ftr-416	160	41	willard	willard	PROPN
ftr-416	160	42	h.	h.	PROPN
ftr-416	160	43	pedrick	pedrick	PROPN
ftr-416	160	44	,	,	PUNCT
ftr-416	160	45	crummey	crummey	PROPN
ftr-416	160	46	is	be	AUX
ftr-416	160	47	really	really	ADV
ftr-416	160	48	crummy	crummy	ADJ
ftr-416	160	49	,	,	PUNCT
ftr-416	160	50	20	20	NUM
ftr-416	160	51	ariz	ariz	NOUN
ftr-416	160	52	.	.	PUNCT
ftr-416	161	1	st	st	PROPN
ftr-416	161	2	.	.	PROPN
ftr-416	161	3	l.j	l.j	PROPN
ftr-416	161	4	.	.	PROPN
ftr-416	161	5	943	943	NUM
ftr-416	161	6	,	,	PUNCT
ftr-416	161	7	948	948	NUM
ftr-416	161	8	(	(	PUNCT
ftr-416	161	9	“	"	PUNCT
ftr-416	161	10	[	[	X
ftr-416	161	11	t]he	t]he	X
ftr-416	161	12	[	[	X
ftr-416	161	13	crummey	crummey	X
ftr-416	161	14	]	]	X
ftr-416	161	15	withdrawal	withdrawal	NOUN
ftr-416	161	16	right	right	ADV
ftr-416	161	17	is	be	AUX
ftr-416	161	18	transparently	transparently	ADV
ftr-416	161	19	a	a	DET
ftr-416	161	20	flim	flim	NOUN
ftr-416	161	21	flam	flam	NOUN
ftr-416	161	22	.	.	PUNCT
ftr-416	161	23	”	"	PUNCT
ftr-416	161	24	)	)	PUNCT
ftr-416	161	25	;	;	PUNCT
ftr-416	161	26	benjamin	benjamin	PROPN
ftr-416	161	27	n.	n.	PROPN
ftr-416	161	28	henszey	henszey	PROPN
ftr-416	161	29	,	,	PUNCT
ftr-416	161	30	crummey	crummey	NOUN
ftr-416	161	31	power	power	NOUN
ftr-416	161	32	revisited	revisit	VERB
ftr-416	161	33	,	,	PUNCT
ftr-416	161	34	taxes	taxis	NOUN
ftr-416	161	35	,	,	PUNCT
ftr-416	161	36	feb	feb	PROPN
ftr-416	161	37	.	.	PROPN
ftr-416	161	38	1981	1981	NUM
ftr-416	161	39	,	,	PUNCT
ftr-416	161	40	at	at	ADP
ftr-416	161	41	76	76	NUM
ftr-416	161	42	,	,	PUNCT
ftr-416	161	43	77	77	NUM
ftr-416	161	44	(	(	PUNCT
ftr-416	161	45	“	"	PUNCT
ftr-416	161	46	[	[	X
ftr-416	161	47	t]he	t]he	ADV
ftr-416	161	48	irs	irs	PROPN
ftr-416	161	49	is	be	AUX
ftr-416	161	50	aware	aware	ADJ
ftr-416	161	51	that	that	SCONJ
ftr-416	161	52	the	the	DET
ftr-416	161	53	[	[	X
ftr-416	161	54	crummey	crummey	NOUN
ftr-416	161	55	]	]	X
ftr-416	161	56	power	power	NOUN
ftr-416	161	57	is	be	AUX
ftr-416	161	58	a	a	DET
ftr-416	161	59	sham	sham	NOUN
ftr-416	161	60	in	in	ADP
ftr-416	161	61	most	most	ADJ
ftr-416	161	62	cases	case	NOUN
ftr-416	161	63	”	"	PUNCT
ftr-416	161	64	)	)	PUNCT
ftr-416	161	65	;	;	PUNCT
ftr-416	161	66	dept	dept	NOUN
ftr-416	161	67	.	.	PROPN
ftr-416	161	68	of	of	ADP
ftr-416	161	69	the	the	DET
ftr-416	161	70	treasury	treasury	NOUN
ftr-416	161	71	,	,	PUNCT
ftr-416	161	72	general	general	ADJ
ftr-416	161	73	explanations	explanation	NOUN
ftr-416	161	74	of	of	ADP
ftr-416	161	75	the	the	DET
ftr-416	161	76	administration	administration	NOUN
ftr-416	161	77	’s	’s	PART
ftr-416	161	78	revenue	revenue	NOUN
ftr-416	161	79	proposals	proposal	NOUN
ftr-416	161	80	,	,	PUNCT
ftr-416	161	81	98	98	NUM
ftr-416	161	82	tax	tax	NOUN
ftr-416	161	83	notes	note	NOUN
ftr-416	161	84	22	22	NUM
ftr-416	161	85	-	-	SYM
ftr-416	161	86	6	6	NUM
ftr-416	161	87	,	,	PUNCT
ftr-416	161	88	¶¶	¶¶	PROPN
ftr-416	161	89	461	461	NUM
ftr-416	161	90	-	-	SYM
ftr-416	161	91	63	63	NUM
ftr-416	161	92	(	(	PUNCT
ftr-416	161	93	feb	feb	X
ftr-416	161	94	.	.	PUNCT
ftr-416	162	1	3	3	NUM
ftr-416	162	2	,	,	PUNCT
ftr-416	162	3	1998	1998	NUM
ftr-416	162	4	)	)	PUNCT
ftr-416	162	5	(	(	PUNCT
ftr-416	162	6	“	"	PUNCT
ftr-416	162	7	the	the	DET
ftr-416	162	8	crummey	crummey	NOUN
ftr-416	162	9	power	power	NOUN
ftr-416	162	10	is	be	AUX
ftr-416	162	11	essentially	essentially	ADV
ftr-416	162	12	a	a	DET
ftr-416	162	13	legal	legal	ADJ
ftr-416	162	14	fiction	fiction	NOUN
ftr-416	162	15	”	"	PUNCT
ftr-416	162	16	)	)	PUNCT
ftr-416	162	17	;	;	PUNCT
ftr-416	162	18	joseph	joseph	PROPN
ftr-416	162	19	m.	m.	PROPN
ftr-416	162	20	dodge	dodge	PROPN
ftr-416	162	21	,	,	PUNCT
ftr-416	162	22	a	a	DET
ftr-416	162	23	deemed	deem	VERB
ftr-416	162	24	realization	realization	NOUN
ftr-416	162	25	approach	approach	NOUN
ftr-416	162	26	is	be	AUX
ftr-416	162	27	superior	superior	ADJ
ftr-416	162	28	to	to	PART
ftr-416	162	29	carryover	carryover	VERB
ftr-416	162	30	basis	basis	NOUN
ftr-416	162	31	(	(	PUNCT
ftr-416	162	32	and	and	CCONJ
ftr-416	162	33	avoids	avoid	VERB
ftr-416	162	34	most	most	ADJ
ftr-416	162	35	of	of	ADP
ftr-416	162	36	the	the	DET
ftr-416	162	37	problems	problem	NOUN
ftr-416	162	38	of	of	ADP
ftr-416	162	39	the	the	DET
ftr-416	162	40	estate	estate	NOUN
ftr-416	162	41	and	and	CCONJ
ftr-416	162	42	gift	gift	NOUN
ftr-416	162	43	tax	tax	NOUN
ftr-416	162	44	)	)	PUNCT
ftr-416	162	45	,	,	PUNCT
ftr-416	162	46	54	54	NUM
ftr-416	162	47	tax	tax	NOUN
ftr-416	162	48	l.	l.	PROPN
ftr-416	162	49	rev	rev	PROPN
ftr-416	162	50	.	.	PROPN
ftr-416	162	51	421	421	NUM
ftr-416	162	52	,	,	PUNCT
ftr-416	162	53	490	490	NUM
ftr-416	162	54	n.324	n.324	ADJ
ftr-416	162	55	(	(	PUNCT
ftr-416	162	56	2001	2001	NUM
ftr-416	162	57	)	)	PUNCT
ftr-416	162	58	.	.	PUNCT
ftr-416	163	1	although	although	SCONJ
ftr-416	163	2	crummey	crummey	NOUN
ftr-416	163	3	withdrawal	withdrawal	NOUN
ftr-416	163	4	powers	power	NOUN
ftr-416	163	5	give	give	VERB
ftr-416	163	6	the	the	DET
ftr-416	163	7	power	power	NOUN
ftr-416	163	8	-	-	PUNCT
ftr-416	163	9	holder	holder	NOUN
ftr-416	163	10	insubstantial	insubstantial	ADJ
ftr-416	163	11	rights	right	NOUN
ftr-416	163	12	,	,	PUNCT
ftr-416	163	13	the	the	DET
ftr-416	163	14	argument	argument	NOUN
ftr-416	163	15	that	that	SCONJ
ftr-416	163	16	they	they	PRON
ftr-416	163	17	should	should	AUX
ftr-416	163	18	be	be	AUX
ftr-416	163	19	disregarded	disregard	VERB
ftr-416	163	20	under	under	ADP
ftr-416	163	21	the	the	DET
ftr-416	163	22	sham	sham	ADJ
ftr-416	163	23	transaction	transaction	NOUN
ftr-416	163	24	doctrine	doctrine	NOUN
ftr-416	163	25	rests	rest	VERB
ftr-416	163	26	on	on	ADP
ftr-416	163	27	tenuous	tenuous	ADJ
ftr-416	163	28	footing	footing	NOUN
ftr-416	163	29	.	.	PUNCT
ftr-416	164	1	see	see	VERB
ftr-416	164	2	infra	infra	NOUN
ftr-416	164	3	notes	note	VERB
ftr-416	164	4	156	156	NUM
ftr-416	164	5	-	-	SYM
ftr-416	164	6	80	80	NUM
ftr-416	164	7	and	and	CCONJ
ftr-416	164	8	accompanying	accompany	VERB
ftr-416	164	9	text	text	NOUN
ftr-416	164	10	.	.	PUNCT
ftr-416	165	1	trust.15	trust.15	PROPN
ftr-416	165	2	donors	donor	NOUN
ftr-416	165	3	,	,	PUNCT
ftr-416	165	4	however	however	ADV
ftr-416	165	5	,	,	PUNCT
ftr-416	165	6	frequently	frequently	ADV
ftr-416	165	7	wish	wish	VERB
ftr-416	165	8	to	to	PART
ftr-416	165	9	make	make	VERB
ftr-416	165	10	gifts	gift	NOUN
ftr-416	165	11	in	in	ADP
ftr-416	165	12	trust	trust	NOUN
ftr-416	165	13	for	for	ADP
ftr-416	165	14	a	a	DET
ftr-416	165	15	variety	variety	NOUN
ftr-416	165	16	of	of	ADP
ftr-416	165	17	tax	tax	NOUN
ftr-416	165	18	and	and	CCONJ
ftr-416	165	19	non	non	ADJ
ftr-416	165	20	-	-	ADJ
ftr-416	165	21	tax	tax	ADJ
ftr-416	165	22	reasons	reason	NOUN
ftr-416	165	23	.	.	PUNCT
ftr-416	166	1	crummey	crummey	PROPN
ftr-416	166	2	powers	power	NOUN
ftr-416	166	3	,	,	PUNCT
ftr-416	166	4	named	name	VERB
ftr-416	166	5	after	after	ADP
ftr-416	166	6	a	a	DET
ftr-416	166	7	seminal	seminal	ADJ
ftr-416	166	8	ninth	ninth	ADJ
ftr-416	166	9	circuit	circuit	NOUN
ftr-416	166	10	case	case	NOUN
ftr-416	166	11	,	,	PUNCT
ftr-416	166	12	have	have	AUX
ftr-416	166	13	evolved	evolve	VERB
ftr-416	166	14	in	in	ADP
ftr-416	166	15	order	order	NOUN
ftr-416	166	16	to	to	PART
ftr-416	166	17	allow	allow	VERB
ftr-416	166	18	donors	donor	NOUN
ftr-416	166	19	to	to	ADP
ftr-416	166	20	side	side	NOUN
ftr-416	166	21	-	-	PUNCT
ftr-416	166	22	step	step	NOUN
ftr-416	166	23	the	the	DET
ftr-416	166	24	present	present	ADJ
ftr-416	166	25	interest	interest	NOUN
ftr-416	166	26	requirement	requirement	NOUN
ftr-416	166	27	and	and	CCONJ
ftr-416	166	28	make	make	VERB
ftr-416	166	29	gifts	gift	NOUN
ftr-416	166	30	in	in	ADP
ftr-416	166	31	trust	trust	NOUN
ftr-416	166	32	that	that	PRON
ftr-416	166	33	fully	fully	ADV
ftr-416	166	34	qualify	qualify	VERB
ftr-416	166	35	for	for	ADP
ftr-416	166	36	the	the	DET
ftr-416	166	37	federal	federal	ADJ
ftr-416	166	38	gift	gift	NOUN
ftr-416	166	39	tax	tax	NOUN
ftr-416	166	40	annual	annual	ADJ
ftr-416	166	41	exclusion.16	exclusion.16	PROPN
ftr-416	166	42	a	a	DET
ftr-416	166	43	crummey	crummey	NOUN
ftr-416	166	44	power	power	NOUN
ftr-416	166	45	is	be	AUX
ftr-416	166	46	a	a	DET
ftr-416	166	47	temporary	temporary	ADJ
ftr-416	166	48	power	power	NOUN
ftr-416	166	49	,	,	PUNCT
ftr-416	166	50	which	which	PRON
ftr-416	166	51	is	be	AUX
ftr-416	166	52	generally	generally	ADV
ftr-416	166	53	given	give	VERB
ftr-416	166	54	to	to	ADP
ftr-416	166	55	the	the	DET
ftr-416	166	56	beneficiaries	beneficiary	NOUN
ftr-416	166	57	of	of	ADP
ftr-416	166	58	the	the	DET
ftr-416	166	59	trust	trust	NOUN
ftr-416	166	60	,	,	PUNCT
ftr-416	166	61	to	to	PART
ftr-416	166	62	withdraw	withdraw	VERB
ftr-416	166	63	an	an	DET
ftr-416	166	64	aliquot	aliquot	NOUN
ftr-416	166	65	portion	portion	NOUN
ftr-416	166	66	of	of	ADP
ftr-416	166	67	a	a	DET
ftr-416	166	68	gift	gift	NOUN
ftr-416	166	69	made	make	VERB
ftr-416	166	70	to	to	ADP
ftr-416	166	71	the	the	DET
ftr-416	166	72	trust	trust	NOUN
ftr-416	166	73	.	.	PUNCT
ftr-416	167	1	although	although	SCONJ
ftr-416	167	2	the	the	DET
ftr-416	167	3	irs	irs	PROPN
ftr-416	167	4	acquiesced	acquiesce	VERB
ftr-416	167	5	in	in	ADP
ftr-416	167	6	crummey	crummey	PROPN
ftr-416	167	7	v.	v.	ADP
ftr-416	167	8	commissioner,17	commissioner,17	NOUN
ftr-416	167	9	it	it	PRON
ftr-416	167	10	has	have	AUX
ftr-416	167	11	repeatedly	repeatedly	ADV
ftr-416	167	12	tried	try	VERB
ftr-416	167	13	to	to	PART
ftr-416	167	14	limit	limit	VERB
ftr-416	167	15	the	the	DET
ftr-416	167	16	use	use	NOUN
ftr-416	167	17	of	of	ADP
ftr-416	167	18	crummey	crummey	NOUN
ftr-416	167	19	powers	power	NOUN
ftr-416	167	20	.	.	PUNCT
ftr-416	168	1	the	the	DET
ftr-416	168	2	irs	irs	PROPN
ftr-416	168	3	has	have	AUX
ftr-416	168	4	had	have	VERB
ftr-416	168	5	little	little	ADJ
ftr-416	168	6	success	success	NOUN
ftr-416	168	7	in	in	ADP
ftr-416	168	8	this	this	PRON
ftr-416	168	9	regard.18	regard.18	VERB
ftr-416	168	10	the	the	DET
ftr-416	168	11	service	service	NOUN
ftr-416	168	12	’s	’s	PART
ftr-416	168	13	zeal	zeal	NOUN
ftr-416	168	14	to	to	PART
ftr-416	168	15	limit	limit	VERB
ftr-416	168	16	the	the	DET
ftr-416	168	17	use	use	NOUN
ftr-416	168	18	of	of	ADP
ftr-416	168	19	crummey	crummey	NOUN
ftr-416	168	20	powers	power	NOUN
ftr-416	168	21	is	be	AUX
ftr-416	168	22	easily	easily	ADV
ftr-416	168	23	understood	understand	VERB
ftr-416	168	24	.	.	PUNCT
ftr-416	169	1	it	it	PRON
ftr-416	169	2	can	can	AUX
ftr-416	169	3	not	not	PART
ftr-416	169	4	be	be	AUX
ftr-416	169	5	seriously	seriously	ADV
ftr-416	169	6	argued	argue	VERB
ftr-416	169	7	that	that	SCONJ
ftr-416	169	8	crummey	crummey	PROPN
ftr-416	169	9	powers	power	NOUN
ftr-416	169	10	are	be	AUX
ftr-416	169	11	anything	anything	PRON
ftr-416	169	12	other	other	ADJ
ftr-416	169	13	than	than	ADP
ftr-416	169	14	a	a	DET
ftr-416	169	15	ruse.19	ruse.19	NOUN
ftr-416	169	16	moreover	moreover	ADV
ftr-416	169	17	,	,	PUNCT
ftr-416	169	18	from	from	ADP
ftr-416	169	19	their	their	PRON
ftr-416	169	20	humble	humble	ADJ
ftr-416	169	21	beginning	beginning	NOUN
ftr-416	169	22	in	in	ADP
ftr-416	169	23	crummey	crummey	PROPN
ftr-416	169	24	v.	v.	PROPN
ftr-416	169	25	commissioner	commissioner	PROPN
ftr-416	169	26	,	,	PUNCT
ftr-416	169	27	crummey	crummey	PROPN
ftr-416	169	28	powers	power	NOUN
ftr-416	169	29	have	have	AUX
ftr-416	169	30	evolved	evolve	VERB
ftr-416	169	31	into	into	ADP
ftr-416	169	32	a	a	DET
ftr-416	169	33	cornucopia	cornucopia	NOUN
ftr-416	169	34	of	of	ADP
ftr-416	169	35	transfer	transfer	NOUN
ftr-416	169	36	tax	tax	NOUN
ftr-416	169	37	194	194	NUM
ftr-416	169	38	florida	florida	PROPN
ftr-416	169	39	tax	tax	NOUN
ftr-416	169	40	review	review	NOUN
ftr-416	170	1	[	[	X
ftr-416	170	2	vol.6:2	vol.6:2	NOUN
ftr-416	170	3	20	20	NUM
ftr-416	170	4	.	.	PUNCT
ftr-416	171	1	life	life	NOUN
ftr-416	171	2	insurance	insurance	NOUN
ftr-416	171	3	trusts	trust	NOUN
ftr-416	171	4	are	be	AUX
ftr-416	171	5	a	a	DET
ftr-416	171	6	powerful	powerful	ADJ
ftr-416	171	7	and	and	CCONJ
ftr-416	171	8	ubiquitous	ubiquitous	ADJ
ftr-416	171	9	estate	estate	NOUN
ftr-416	171	10	planning	planning	NOUN
ftr-416	171	11	technique	technique	NOUN
ftr-416	171	12	.	.	PUNCT
ftr-416	172	1	bruce	bruce	PROPN
ftr-416	172	2	felton	felton	PROPN
ftr-416	172	3	,	,	PUNCT
ftr-416	172	4	life	life	NOUN
ftr-416	172	5	insurance	insurance	NOUN
ftr-416	172	6	trusts	trust	NOUN
ftr-416	172	7	can	can	AUX
ftr-416	172	8	help	help	VERB
ftr-416	172	9	your	your	PRON
ftr-416	172	10	heirs	heir	NOUN
ftr-416	172	11	,	,	PUNCT
ftr-416	172	12	n.y	n.y	PROPN
ftr-416	172	13	.	.	PROPN
ftr-416	172	14	times	times	PROPN
ftr-416	172	15	,	,	PUNCT
ftr-416	172	16	apr	apr	PROPN
ftr-416	172	17	.	.	PROPN
ftr-416	172	18	7	7	NUM
ftr-416	172	19	,	,	PUNCT
ftr-416	172	20	1996	1996	NUM
ftr-416	172	21	,	,	PUNCT
ftr-416	172	22	§	§	PROPN
ftr-416	172	23	3	3	NUM
ftr-416	172	24	,	,	PUNCT
ftr-416	172	25	at	at	ADP
ftr-416	172	26	7	7	NUM
ftr-416	172	27	.	.	PUNCT
ftr-416	173	1	the	the	DET
ftr-416	173	2	life	life	NOUN
ftr-416	173	3	insurance	insurance	NOUN
ftr-416	173	4	is	be	AUX
ftr-416	173	5	owned	own	VERB
ftr-416	173	6	by	by	ADP
ftr-416	173	7	the	the	DET
ftr-416	173	8	trustee	trustee	NOUN
ftr-416	173	9	of	of	ADP
ftr-416	173	10	the	the	DET
ftr-416	173	11	trust	trust	NOUN
ftr-416	173	12	.	.	PUNCT
ftr-416	174	1	the	the	DET
ftr-416	174	2	trust	trust	NOUN
ftr-416	174	3	assures	assure	VERB
ftr-416	174	4	that	that	SCONJ
ftr-416	174	5	the	the	DET
ftr-416	174	6	insured	insured	NOUN
ftr-416	174	7	has	have	VERB
ftr-416	174	8	no	no	DET
ftr-416	174	9	“	"	PUNCT
ftr-416	174	10	incidents	incident	NOUN
ftr-416	174	11	of	of	ADP
ftr-416	174	12	ownership	ownership	NOUN
ftr-416	174	13	”	"	PUNCT
ftr-416	174	14	in	in	ADP
ftr-416	174	15	the	the	DET
ftr-416	174	16	policy	policy	NOUN
ftr-416	174	17	and	and	CCONJ
ftr-416	174	18	that	that	SCONJ
ftr-416	174	19	the	the	DET
ftr-416	174	20	policy	policy	NOUN
ftr-416	174	21	proceeds	proceed	NOUN
ftr-416	174	22	will	will	AUX
ftr-416	174	23	not	not	PART
ftr-416	174	24	be	be	AUX
ftr-416	174	25	paid	pay	VERB
ftr-416	174	26	to	to	ADP
ftr-416	174	27	the	the	DET
ftr-416	174	28	insured	insure	VERB
ftr-416	174	29	’s	’s	PART
ftr-416	174	30	estate	estate	NOUN
ftr-416	174	31	.	.	PUNCT
ftr-416	175	1	thus	thus	ADV
ftr-416	175	2	,	,	PUNCT
ftr-416	175	3	the	the	DET
ftr-416	175	4	policy	policy	NOUN
ftr-416	175	5	proceeds	proceed	NOUN
ftr-416	175	6	will	will	AUX
ftr-416	175	7	not	not	PART
ftr-416	175	8	be	be	AUX
ftr-416	175	9	included	include	VERB
ftr-416	175	10	in	in	ADP
ftr-416	175	11	the	the	DET
ftr-416	175	12	insured	insure	VERB
ftr-416	175	13	’s	’s	NOUN
ftr-416	175	14	gross	gross	ADJ
ftr-416	175	15	estate	estate	NOUN
ftr-416	175	16	for	for	ADP
ftr-416	175	17	federal	federal	ADJ
ftr-416	175	18	estate	estate	NOUN
ftr-416	175	19	tax	tax	NOUN
ftr-416	175	20	purposes	purpose	NOUN
ftr-416	175	21	.	.	PUNCT
ftr-416	176	1	irc	irc	PROPN
ftr-416	176	2	§	§	PROPN
ftr-416	176	3	2042	2042	NUM
ftr-416	176	4	;	;	PUNCT
ftr-416	176	5	bradley	bradley	PROPN
ftr-416	176	6	e.s	e.s	PROPN
ftr-416	176	7	.	.	PROPN
ftr-416	176	8	fogel	fogel	PROPN
ftr-416	176	9	,	,	PUNCT
ftr-416	176	10	life	life	NOUN
ftr-416	176	11	insurance	insurance	NOUN
ftr-416	176	12	and	and	CCONJ
ftr-416	176	13	life	life	NOUN
ftr-416	176	14	insurance	insurance	NOUN
ftr-416	176	15	trusts	trust	NOUN
ftr-416	176	16	:	:	PUNCT
ftr-416	176	17	basics	basic	NOUN
ftr-416	176	18	and	and	CCONJ
ftr-416	176	19	beyond	beyond	ADP
ftr-416	176	20	,	,	PUNCT
ftr-416	176	21	probate	probate	NOUN
ftr-416	176	22	&	&	CCONJ
ftr-416	176	23	property	property	NOUN
ftr-416	176	24	,	,	PUNCT
ftr-416	176	25	jan./feb	jan./feb	PROPN
ftr-416	176	26	.	.	PROPN
ftr-416	176	27	2002	2002	NUM
ftr-416	176	28	,	,	PUNCT
ftr-416	176	29	at	at	ADP
ftr-416	176	30	8	8	NUM
ftr-416	176	31	,	,	PUNCT
ftr-416	176	32	8	8	NUM
ftr-416	176	33	.	.	PUNCT
ftr-416	177	1	typically	typically	ADV
ftr-416	177	2	,	,	PUNCT
ftr-416	177	3	the	the	DET
ftr-416	177	4	premiums	premium	NOUN
ftr-416	177	5	on	on	ADP
ftr-416	177	6	life	life	NOUN
ftr-416	177	7	insurance	insurance	NOUN
ftr-416	177	8	held	hold	VERB
ftr-416	177	9	by	by	ADP
ftr-416	177	10	the	the	DET
ftr-416	177	11	trust	trust	NOUN
ftr-416	177	12	are	be	AUX
ftr-416	177	13	paid	pay	VERB
ftr-416	177	14	by	by	ADP
ftr-416	177	15	periodic	periodic	ADJ
ftr-416	177	16	gifts	gift	NOUN
ftr-416	177	17	by	by	ADP
ftr-416	177	18	the	the	DET
ftr-416	177	19	insured	insure	VERB
ftr-416	177	20	to	to	ADP
ftr-416	177	21	the	the	DET
ftr-416	177	22	trust	trust	NOUN
ftr-416	177	23	.	.	PUNCT
ftr-416	178	1	fogel	fogel	PROPN
ftr-416	178	2	,	,	PUNCT
ftr-416	178	3	supra	supra	PROPN
ftr-416	178	4	,	,	PUNCT
ftr-416	178	5	at	at	ADP
ftr-416	178	6	10	10	NUM
ftr-416	178	7	;	;	PUNCT
ftr-416	178	8	georgiana	georgiana	PROPN
ftr-416	178	9	j.	j.	PROPN
ftr-416	178	10	slade	slade	PROPN
ftr-416	178	11	,	,	PUNCT
ftr-416	178	12	personal	personal	ADJ
ftr-416	178	13	life	life	NOUN
ftr-416	178	14	insurance	insurance	NOUN
ftr-416	178	15	trusts	trust	NOUN
ftr-416	178	16	,	,	PUNCT
ftr-416	178	17	807	807	NUM
ftr-416	178	18	tax	tax	NOUN
ftr-416	178	19	mgmt	mgmt	NOUN
ftr-416	178	20	.	.	PROPN
ftr-416	178	21	,	,	PUNCT
ftr-416	178	22	(	(	PUNCT
ftr-416	178	23	bna	bna	PROPN
ftr-416	178	24	)	)	PUNCT
ftr-416	178	25	at	at	ADP
ftr-416	178	26	a-6	a-6	PROPN
ftr-416	178	27	–	–	PUNCT
ftr-416	178	28	a-7	a-7	PROPN
ftr-416	178	29	.	.	PUNCT
ftr-416	179	1	based	base	VERB
ftr-416	179	2	on	on	ADP
ftr-416	179	3	crummey	crummey	PROPN
ftr-416	179	4	withdrawal	withdrawal	NOUN
ftr-416	179	5	powers	power	NOUN
ftr-416	179	6	held	hold	VERB
ftr-416	179	7	by	by	ADP
ftr-416	179	8	the	the	DET
ftr-416	179	9	beneficiaries	beneficiary	NOUN
ftr-416	179	10	,	,	PUNCT
ftr-416	179	11	gifts	gift	NOUN
ftr-416	179	12	to	to	ADP
ftr-416	179	13	the	the	DET
ftr-416	179	14	trust	trust	NOUN
ftr-416	179	15	are	be	AUX
ftr-416	179	16	considered	consider	VERB
ftr-416	179	17	gifts	gift	NOUN
ftr-416	179	18	of	of	ADP
ftr-416	179	19	present	present	ADJ
ftr-416	179	20	interests	interest	NOUN
ftr-416	179	21	that	that	PRON
ftr-416	179	22	may	may	AUX
ftr-416	179	23	be	be	AUX
ftr-416	179	24	offset	offset	VERB
ftr-416	179	25	by	by	ADP
ftr-416	179	26	the	the	DET
ftr-416	179	27	federal	federal	ADJ
ftr-416	179	28	gift	gift	NOUN
ftr-416	179	29	tax	tax	NOUN
ftr-416	179	30	annual	annual	ADJ
ftr-416	179	31	exclusion	exclusion	NOUN
ftr-416	179	32	.	.	PUNCT
ftr-416	180	1	priv	priv	NOUN
ftr-416	180	2	.	.	PUNCT
ftr-416	181	1	ltr	ltr	PROPN
ftr-416	181	2	.	.	PUNCT
ftr-416	182	1	rul	rul	PROPN
ftr-416	182	2	.	.	PUNCT
ftr-416	183	1	81	81	NUM
ftr-416	183	2	-	-	PUNCT
ftr-416	183	3	180	180	NUM
ftr-416	183	4	-	-	SYM
ftr-416	183	5	51	51	NUM
ftr-416	183	6	(	(	PUNCT
ftr-416	183	7	feb	feb	X
ftr-416	183	8	.	.	PROPN
ftr-416	183	9	9	9	NUM
ftr-416	183	10	,	,	PUNCT
ftr-416	183	11	1981	1981	NUM
ftr-416	183	12	)	)	PUNCT
ftr-416	183	13	;	;	PUNCT
ftr-416	184	1	priv	priv	NOUN
ftr-416	184	2	.	.	PUNCT
ftr-416	185	1	ltr	ltr	PROPN
ftr-416	185	2	.	.	PUNCT
ftr-416	186	1	rul	rul	NOUN
ftr-416	186	2	.	.	PUNCT
ftr-416	187	1	78	78	NUM
ftr-416	187	2	-	-	SYM
ftr-416	187	3	260	260	NUM
ftr-416	187	4	-	-	SYM
ftr-416	187	5	50	50	NUM
ftr-416	187	6	(	(	PUNCT
ftr-416	187	7	mar	mar	PROPN
ftr-416	187	8	.	.	PROPN
ftr-416	187	9	29	29	NUM
ftr-416	187	10	,	,	PUNCT
ftr-416	187	11	1978	1978	NUM
ftr-416	187	12	)	)	PUNCT
ftr-416	187	13	;	;	PUNCT
ftr-416	187	14	fogel	fogel	PROPN
ftr-416	187	15	,	,	PUNCT
ftr-416	187	16	supra	supra	PROPN
ftr-416	187	17	,	,	PUNCT
ftr-416	187	18	at	at	ADP
ftr-416	187	19	10	10	NUM
ftr-416	187	20	-	-	SYM
ftr-416	187	21	11	11	NUM
ftr-416	187	22	.	.	PUNCT
ftr-416	188	1	if	if	SCONJ
ftr-416	188	2	the	the	DET
ftr-416	188	3	annual	annual	ADJ
ftr-416	188	4	exclusion	exclusion	NOUN
ftr-416	188	5	was	be	AUX
ftr-416	188	6	not	not	PART
ftr-416	188	7	available	available	ADJ
ftr-416	188	8	,	,	PUNCT
ftr-416	188	9	the	the	DET
ftr-416	188	10	gifts	gift	NOUN
ftr-416	188	11	made	make	VERB
ftr-416	188	12	to	to	ADP
ftr-416	188	13	the	the	DET
ftr-416	188	14	trust	trust	NOUN
ftr-416	188	15	in	in	ADP
ftr-416	188	16	order	order	NOUN
ftr-416	188	17	to	to	PART
ftr-416	188	18	pay	pay	VERB
ftr-416	188	19	the	the	DET
ftr-416	188	20	life	life	NOUN
ftr-416	188	21	insurance	insurance	NOUN
ftr-416	188	22	premiums	premium	NOUN
ftr-416	188	23	would	would	AUX
ftr-416	188	24	be	be	AUX
ftr-416	188	25	taxable	taxable	ADJ
ftr-416	188	26	.	.	PUNCT
ftr-416	189	1	regs	reg	NOUN
ftr-416	189	2	.	.	PUNCT
ftr-416	190	1	§	§	PROPN
ftr-416	190	2	25.2503	25.2503	NUM
ftr-416	190	3	-	-	SYM
ftr-416	190	4	3	3	NUM
ftr-416	190	5	;	;	PUNCT
ftr-416	190	6	slade	slade	NOUN
ftr-416	190	7	,	,	PUNCT
ftr-416	190	8	supra	supra	PROPN
ftr-416	190	9	,	,	PUNCT
ftr-416	190	10	at	at	ADP
ftr-416	190	11	a-7	a-7	PROPN
ftr-416	190	12	.	.	PUNCT
ftr-416	191	1	21	21	NUM
ftr-416	191	2	.	.	PUNCT
ftr-416	192	1	traditionally	traditionally	ADV
ftr-416	192	2	,	,	PUNCT
ftr-416	192	3	crummey	crummey	NOUN
ftr-416	192	4	withdrawal	withdrawal	NOUN
ftr-416	192	5	powers	power	NOUN
ftr-416	192	6	were	be	AUX
ftr-416	192	7	given	give	VERB
ftr-416	192	8	only	only	ADV
ftr-416	192	9	to	to	ADP
ftr-416	192	10	beneficiaries	beneficiary	NOUN
ftr-416	192	11	with	with	ADP
ftr-416	192	12	relatively	relatively	ADV
ftr-416	192	13	substantial	substantial	ADJ
ftr-416	192	14	interests	interest	NOUN
ftr-416	192	15	in	in	ADP
ftr-416	192	16	the	the	DET
ftr-416	192	17	trust	trust	NOUN
ftr-416	192	18	.	.	PUNCT
ftr-416	193	1	taxpayers	taxpayer	NOUN
ftr-416	193	2	have	have	AUX
ftr-416	193	3	,	,	PUNCT
ftr-416	193	4	however	however	ADV
ftr-416	193	5	,	,	PUNCT
ftr-416	193	6	realized	realize	VERB
ftr-416	193	7	that	that	SCONJ
ftr-416	193	8	the	the	DET
ftr-416	193	9	number	number	NOUN
ftr-416	193	10	of	of	ADP
ftr-416	193	11	exclusions	exclusion	NOUN
ftr-416	193	12	allowed	allow	VERB
ftr-416	193	13	can	can	AUX
ftr-416	193	14	be	be	AUX
ftr-416	193	15	multiplied	multiply	VERB
ftr-416	193	16	,	,	PUNCT
ftr-416	193	17	almost	almost	ADV
ftr-416	193	18	without	without	ADP
ftr-416	193	19	limit	limit	NOUN
ftr-416	193	20	,	,	PUNCT
ftr-416	193	21	by	by	ADP
ftr-416	193	22	giving	give	VERB
ftr-416	193	23	individuals	individual	NOUN
ftr-416	193	24	with	with	ADP
ftr-416	193	25	little	little	ADJ
ftr-416	193	26	or	or	CCONJ
ftr-416	193	27	no	no	PRON
ftr-416	193	28	interest	interest	NOUN
ftr-416	193	29	in	in	ADP
ftr-416	193	30	the	the	DET
ftr-416	193	31	trust	trust	NOUN
ftr-416	193	32	withdrawal	withdrawal	NOUN
ftr-416	193	33	powers	power	NOUN
ftr-416	193	34	.	.	PUNCT
ftr-416	194	1	kent	kent	PROPN
ftr-416	194	2	mason	mason	PROPN
ftr-416	194	3	,	,	PUNCT
ftr-416	194	4	an	an	DET
ftr-416	194	5	analysis	analysis	NOUN
ftr-416	194	6	of	of	ADP
ftr-416	194	7	crummey	crummey	NOUN
ftr-416	194	8	and	and	CCONJ
ftr-416	194	9	the	the	DET
ftr-416	194	10	annual	annual	ADJ
ftr-416	194	11	exclusion	exclusion	NOUN
ftr-416	194	12	,	,	PUNCT
ftr-416	194	13	65	65	NUM
ftr-416	194	14	marq	marq	PROPN
ftr-416	194	15	.	.	PUNCT
ftr-416	195	1	l.	l.	PROPN
ftr-416	195	2	rev	rev	PROPN
ftr-416	195	3	.	.	PROPN
ftr-416	195	4	573	573	NUM
ftr-416	195	5	,	,	PUNCT
ftr-416	195	6	593	593	NUM
ftr-416	195	7	(	(	PUNCT
ftr-416	195	8	1982	1982	NUM
ftr-416	195	9	)	)	PUNCT
ftr-416	195	10	.	.	PUNCT
ftr-416	196	1	thus	thus	ADV
ftr-416	196	2	,	,	PUNCT
ftr-416	196	3	the	the	DET
ftr-416	196	4	donor	donor	NOUN
ftr-416	196	5	may	may	AUX
ftr-416	196	6	obtain	obtain	VERB
ftr-416	196	7	as	as	ADV
ftr-416	196	8	many	many	ADJ
ftr-416	196	9	exclusions	exclusion	NOUN
ftr-416	196	10	as	as	SCONJ
ftr-416	196	11	she	she	PRON
ftr-416	196	12	can	can	AUX
ftr-416	196	13	find	find	VERB
ftr-416	196	14	people	people	NOUN
ftr-416	196	15	who	who	PRON
ftr-416	196	16	can	can	AUX
ftr-416	196	17	be	be	AUX
ftr-416	196	18	trusted	trust	VERB
ftr-416	196	19	not	not	PART
ftr-416	196	20	to	to	PART
ftr-416	196	21	exercise	exercise	VERB
ftr-416	196	22	the	the	DET
ftr-416	196	23	withdrawal	withdrawal	NOUN
ftr-416	196	24	power	power	NOUN
ftr-416	196	25	.	.	PUNCT
ftr-416	197	1	i	i	PRON
ftr-416	197	2	d.	d.	PROPN
ftr-416	197	3	at	at	ADP
ftr-416	197	4	593	593	NUM
ftr-416	197	5	-	-	SYM
ftr-416	197	6	94	94	NUM
ftr-416	197	7	.	.	PUNCT
ftr-416	198	1	withdrawal	withdrawal	NOUN
ftr-416	198	2	powers	power	NOUN
ftr-416	198	3	held	hold	VERB
ftr-416	198	4	by	by	ADP
ftr-416	198	5	individuals	individual	NOUN
ftr-416	198	6	with	with	ADP
ftr-416	198	7	little	little	ADJ
ftr-416	198	8	or	or	CCONJ
ftr-416	198	9	no	no	PRON
ftr-416	198	10	interest	interest	NOUN
ftr-416	198	11	in	in	ADP
ftr-416	198	12	the	the	DET
ftr-416	198	13	trust	trust	NOUN
ftr-416	198	14	are	be	AUX
ftr-416	198	15	frequently	frequently	ADV
ftr-416	198	16	called	call	VERB
ftr-416	198	17	“	"	PUNCT
ftr-416	198	18	naked	naked	ADJ
ftr-416	198	19	crummey	crummey	NOUN
ftr-416	198	20	powers	power	NOUN
ftr-416	198	21	.	.	PUNCT
ftr-416	198	22	”	"	PUNCT
ftr-416	199	1	malcolm	malcolm	PROPN
ftr-416	199	2	a.	a.	PROPN
ftr-416	199	3	moore	moore	PROPN
ftr-416	199	4	,	,	PUNCT
ftr-416	199	5	crummey	crummey	PROPN
ftr-416	199	6	trusts	trust	NOUN
ftr-416	199	7	,	,	PUNCT
ftr-416	199	8	26	26	NUM
ftr-416	199	9	philip	philip	PROPN
ftr-416	199	10	e.	e.	PROPN
ftr-416	199	11	heckerling	heckerling	PROPN
ftr-416	199	12	inst	inst	PROPN
ftr-416	199	13	.	.	PUNCT
ftr-416	200	1	on	on	ADP
ftr-416	200	2	est	est	X
ftr-416	200	3	.	.	PUNCT
ftr-416	201	1	plan	plan	NOUN
ftr-416	201	2	.	.	PUNCT
ftr-416	202	1	¶	¶	PROPN
ftr-416	202	2	203	203	NUM
ftr-416	202	3	.1	.1	NUM
ftr-416	202	4	(	(	PUNCT
ftr-416	202	5	1992	1992	NUM
ftr-416	202	6	)	)	PUNCT
ftr-416	202	7	.	.	PUNCT
ftr-416	203	1	the	the	DET
ftr-416	203	2	irs	irs	PROPN
ftr-416	203	3	has	have	AUX
ftr-416	203	4	challenged	challenge	VERB
ftr-416	203	5	naked	naked	ADJ
ftr-416	203	6	crummey	crummey	NOUN
ftr-416	203	7	powers	power	NOUN
ftr-416	203	8	in	in	ADP
ftr-416	203	9	the	the	DET
ftr-416	203	10	courts	court	NOUN
ftr-416	203	11	.	.	PUNCT
ftr-416	204	1	see	see	VERB
ftr-416	204	2	,	,	PUNCT
ftr-416	204	3	e.g.	e.g.	ADV
ftr-416	204	4	,	,	PUNCT
ftr-416	204	5	estate	estate	NOUN
ftr-416	204	6	of	of	ADP
ftr-416	204	7	cristofani	cristofani	NOUN
ftr-416	204	8	,	,	PUNCT
ftr-416	204	9	97	97	NUM
ftr-416	204	10	t.c	t.c	NOUN
ftr-416	204	11	.	.	PROPN
ftr-416	204	12	74	74	NUM
ftr-416	204	13	;	;	PUNCT
ftr-416	204	14	kohlsaat	kohlsaat	PROPN
ftr-416	204	15	,	,	PUNCT
ftr-416	204	16	73	73	NUM
ftr-416	204	17	t.c	t.c	PROPN
ftr-416	204	18	.	.	PROPN
ftr-416	204	19	memo	memo	NOUN
ftr-416	204	20	2732	2732	NUM
ftr-416	204	21	.	.	PUNCT
ftr-416	205	1	since	since	SCONJ
ftr-416	205	2	the	the	DET
ftr-416	205	3	power	power	NOUN
ftr-416	205	4	-	-	PUNCT
ftr-416	205	5	holder	holder	NOUN
ftr-416	205	6	’s	’s	PART
ftr-416	205	7	withdrawal	withdrawal	NOUN
ftr-416	205	8	power	power	NOUN
ftr-416	205	9	,	,	PUNCT
ftr-416	205	10	rather	rather	ADV
ftr-416	205	11	than	than	ADP
ftr-416	205	12	any	any	DET
ftr-416	205	13	other	other	ADJ
ftr-416	205	14	interest	interest	NOUN
ftr-416	205	15	in	in	ADP
ftr-416	205	16	the	the	DET
ftr-416	205	17	trust	trust	NOUN
ftr-416	205	18	that	that	SCONJ
ftr-416	205	19	the	the	DET
ftr-416	205	20	power	power	NOUN
ftr-416	205	21	-	-	PUNCT
ftr-416	205	22	holder	holder	NOUN
ftr-416	205	23	may	may	AUX
ftr-416	205	24	have	have	VERB
ftr-416	205	25	,	,	PUNCT
ftr-416	205	26	is	be	AUX
ftr-416	205	27	the	the	DET
ftr-416	205	28	source	source	NOUN
ftr-416	205	29	of	of	ADP
ftr-416	205	30	the	the	DET
ftr-416	205	31	annual	annual	ADJ
ftr-416	205	32	exclusion	exclusion	NOUN
ftr-416	205	33	,	,	PUNCT
ftr-416	205	34	the	the	DET
ftr-416	205	35	irs	irs	PROPN
ftr-416	205	36	’s	’s	PART
ftr-416	205	37	arguments	argument	NOUN
ftr-416	205	38	opposing	oppose	VERB
ftr-416	205	39	the	the	DET
ftr-416	205	40	use	use	NOUN
ftr-416	205	41	of	of	ADP
ftr-416	205	42	naked	naked	ADJ
ftr-416	205	43	crummey	crummey	NOUN
ftr-416	205	44	powers	power	NOUN
ftr-416	205	45	are	be	AUX
ftr-416	205	46	largely	largely	ADV
ftr-416	205	47	specious	specious	ADJ
ftr-416	205	48	.	.	PUNCT
ftr-416	206	1	see	see	VERB
ftr-416	206	2	,	,	PUNCT
ftr-416	206	3	generally	generally	ADV
ftr-416	206	4	,	,	PUNCT
ftr-416	206	5	bradley	bradley	PROPN
ftr-416	206	6	e.s	e.s	PROPN
ftr-416	206	7	.	.	PROPN
ftr-416	206	8	fogel	fogel	PROPN
ftr-416	206	9	,	,	PUNCT
ftr-416	206	10	the	the	DET
ftr-416	206	11	emperor	emperor	NOUN
ftr-416	206	12	does	do	AUX
ftr-416	206	13	not	not	PART
ftr-416	206	14	need	need	VERB
ftr-416	206	15	clothes	clothe	NOUN
ftr-416	206	16	–	–	PUNCT
ftr-416	206	17	the	the	DET
ftr-416	206	18	expanding	expand	VERB
ftr-416	206	19	use	use	NOUN
ftr-416	206	20	of	of	ADP
ftr-416	206	21	“	"	PUNCT
ftr-416	206	22	naked	naked	ADJ
ftr-416	206	23	”	"	PUNCT
ftr-416	206	24	crummey	crummey	NOUN
ftr-416	206	25	withdrawal	withdrawal	NOUN
ftr-416	206	26	powers	power	NOUN
ftr-416	206	27	to	to	PART
ftr-416	206	28	obtain	obtain	VERB
ftr-416	206	29	federal	federal	ADJ
ftr-416	206	30	gift	gift	NOUN
ftr-416	206	31	tax	tax	NOUN
ftr-416	206	32	annual	annual	ADJ
ftr-416	206	33	exclusions	exclusion	NOUN
ftr-416	206	34	,	,	PUNCT
ftr-416	206	35	73	73	NUM
ftr-416	206	36	tul	tul	NOUN
ftr-416	206	37	.	.	PUNCT
ftr-416	206	38	l.	l.	PROPN
ftr-416	206	39	rev	rev	PROPN
ftr-416	206	40	.	.	PROPN
ftr-416	207	1	555	555	NUM
ftr-416	207	2	(	(	PUNCT
ftr-416	207	3	1998	1998	NUM
ftr-416	207	4	)	)	PUNCT
ftr-416	207	5	.	.	PUNCT
ftr-416	208	1	accordingly	accordingly	ADV
ftr-416	208	2	,	,	PUNCT
ftr-416	208	3	the	the	DET
ftr-416	208	4	irs	irs	PROPN
ftr-416	208	5	has	have	AUX
ftr-416	208	6	been	be	AUX
ftr-416	208	7	unsuccessful	unsuccessful	ADJ
ftr-416	208	8	in	in	ADP
ftr-416	208	9	litigating	litigate	VERB
ftr-416	208	10	this	this	DET
ftr-416	208	11	issue	issue	NOUN
ftr-416	208	12	.	.	PUNCT
ftr-416	209	1	22	22	NUM
ftr-416	209	2	.	.	PUNCT
ftr-416	210	1	carlyn	carlyn	PROPN
ftr-416	210	2	s.	s.	PROPN
ftr-416	210	3	mccaffrey	mccaffrey	PROPN
ftr-416	210	4	,	,	PUNCT
ftr-416	210	5	drafting	drafting	NOUN
ftr-416	210	6	and	and	CCONJ
ftr-416	210	7	planning	planning	NOUN
ftr-416	210	8	to	to	PART
ftr-416	210	9	minimize	minimize	VERB
ftr-416	210	10	the	the	DET
ftr-416	210	11	generationskipping	generationskippe	VERB
ftr-416	210	12	transfer	transfer	NOUN
ftr-416	210	13	tax	tax	NOUN
ftr-416	210	14	,	,	PUNCT
ftr-416	210	15	se09	se09	PROPN
ftr-416	210	16	ali	ali	PROPN
ftr-416	210	17	-	-	PUNCT
ftr-416	210	18	aba	aba	PROPN
ftr-416	210	19	129	129	NUM
ftr-416	210	20	,	,	PUNCT
ftr-416	210	21	174	174	NUM
ftr-416	210	22	(	(	PUNCT
ftr-416	210	23	1999	1999	NUM
ftr-416	210	24	)	)	PUNCT
ftr-416	210	25	;	;	PUNCT
ftr-416	210	26	jonathan	jonathan	PROPN
ftr-416	210	27	g.	g.	PROPN
ftr-416	210	28	blattmacher	blattmacher	PROPN
ftr-416	210	29	&	&	CCONJ
ftr-416	210	30	georgiana	georgiana	PROPN
ftr-416	210	31	j.	j.	PROPN
ftr-416	210	32	slade	slade	PROPN
ftr-416	210	33	,	,	PUNCT
ftr-416	210	34	life	life	NOUN
ftr-416	210	35	insurance	insurance	NOUN
ftr-416	210	36	trusts	trust	VERB
ftr-416	210	37	:	:	PUNCT
ftr-416	210	38	how	how	SCONJ
ftr-416	210	39	to	to	PART
ftr-416	210	40	avoid	avoid	VERB
ftr-416	210	41	estate	estate	NOUN
ftr-416	210	42	and	and	CCONJ
ftr-416	210	43	g	g	PROPN
ftr-416	210	44	st	st	PROPN
ftr-416	210	45	taxes	taxis	NOUN
ftr-416	210	46	,	,	PUNCT
ftr-416	210	47	estate	estate	NOUN
ftr-416	210	48	planning	planning	NOUN
ftr-416	210	49	,	,	PUNCT
ftr-416	210	50	259	259	NUM
ftr-416	210	51	,	,	PUNCT
ftr-416	210	52	263	263	NUM
ftr-416	210	53	-	-	SYM
ftr-416	210	54	64	64	NUM
ftr-416	210	55	(	(	PUNCT
ftr-416	210	56	1995	1995	NUM
ftr-416	210	57	)	)	PUNCT
ftr-416	210	58	;	;	PUNCT
ftr-416	210	59	see	see	VERB
ftr-416	210	60	also	also	ADV
ftr-416	210	61	infra	infra	VERB
ftr-416	210	62	text	text	NOUN
ftr-416	210	63	accompanying	accompany	VERB
ftr-416	210	64	note	note	NOUN
ftr-416	210	65	127	127	NUM
ftr-416	210	66	.	.	PUNCT
ftr-416	211	1	avoidance	avoidance	NOUN
ftr-416	211	2	.	.	PUNCT
ftr-416	212	1	life	life	NOUN
ftr-416	212	2	insurance	insurance	NOUN
ftr-416	212	3	trusts,20	trusts,20	PRON
ftr-416	212	4	naked	naked	ADJ
ftr-416	212	5	crummey	crummey	NOUN
ftr-416	212	6	powers21	powers21	NOUN
ftr-416	212	7	and	and	CCONJ
ftr-416	212	8	cascading	cascade	VERB
ftr-416	212	9	crummey	crummey	NOUN
ftr-416	212	10	powers,22	powers,22	NOUN
ftr-416	212	11	among	among	ADP
ftr-416	212	12	others	other	NOUN
ftr-416	212	13	,	,	PUNCT
ftr-416	212	14	are	be	AUX
ftr-416	212	15	all	all	PRON
ftr-416	212	16	based	base	VERB
ftr-416	212	17	on	on	ADP
ftr-416	212	18	the	the	DET
ftr-416	212	19	point	point	NOUN
ftr-416	212	20	of	of	ADP
ftr-416	212	21	law	law	NOUN
ftr-416	212	22	yielded	yield	VERB
ftr-416	212	23	by	by	ADP
ftr-416	212	24	the	the	DET
ftr-416	212	25	irs	irs	PROPN
ftr-416	212	26	when	when	SCONJ
ftr-416	212	27	it	it	PRON
ftr-416	212	28	acquiesced	acquiesce	VERB
ftr-416	212	29	in	in	ADP
ftr-416	212	30	crummey	crummey	PROPN
ftr-416	212	31	.	.	PUNCT
ftr-416	213	1	2003	2003	NUM
ftr-416	213	2	]	]	PUNCT
ftr-416	213	3	back	back	ADV
ftr-416	213	4	to	to	ADP
ftr-416	213	5	the	the	DET
ftr-416	213	6	fu	fu	PROPN
ftr-416	213	7	ture	ture	PROPN
ftr-416	213	8	interest	interest	PROPN
ftr-416	213	9	195	195	NUM
ftr-416	213	10	23	23	NUM
ftr-416	213	11	.	.	PUNCT
ftr-416	214	1	see	see	VERB
ftr-416	214	2	infra	infra	NOUN
ftr-416	214	3	notes	note	VERB
ftr-416	214	4	156	156	NUM
ftr-416	214	5	-	-	SYM
ftr-416	214	6	80	80	NUM
ftr-416	214	7	and	and	CCONJ
ftr-416	214	8	accompanying	accompany	VERB
ftr-416	214	9	text	text	NOUN
ftr-416	214	10	.	.	PUNCT
ftr-416	215	1	depending	depend	VERB
ftr-416	215	2	on	on	ADP
ftr-416	215	3	the	the	DET
ftr-416	215	4	type	type	NOUN
ftr-416	215	5	of	of	ADP
ftr-416	215	6	proceeding	proceeding	NOUN
ftr-416	215	7	and	and	CCONJ
ftr-416	215	8	the	the	DET
ftr-416	215	9	court	court	NOUN
ftr-416	215	10	,	,	PUNCT
ftr-416	215	11	the	the	DET
ftr-416	215	12	irs	irs	PROPN
ftr-416	215	13	may	may	AUX
ftr-416	215	14	be	be	AUX
ftr-416	215	15	represented	represent	VERB
ftr-416	215	16	either	either	CCONJ
ftr-416	215	17	by	by	ADP
ftr-416	215	18	attorneys	attorney	NOUN
ftr-416	215	19	in	in	ADP
ftr-416	215	20	the	the	DET
ftr-416	215	21	service	service	NOUN
ftr-416	215	22	’s	’s	PART
ftr-416	215	23	office	office	NOUN
ftr-416	215	24	of	of	ADP
ftr-416	215	25	the	the	DET
ftr-416	215	26	associate	associate	ADJ
ftr-416	215	27	chief	chief	ADJ
ftr-416	215	28	counsel	counsel	NOUN
ftr-416	215	29	(	(	PUNCT
ftr-416	215	30	litigation	litigation	NOUN
ftr-416	215	31	)	)	PUNCT
ftr-416	215	32	or	or	CCONJ
ftr-416	215	33	the	the	DET
ftr-416	215	34	justice	justice	PROPN
ftr-416	215	35	department	department	PROPN
ftr-416	215	36	.	.	PUNCT
ftr-416	216	1	michael	michael	PROPN
ftr-416	216	2	i.	i.	PROPN
ftr-416	216	3	saltzman	saltzman	PROPN
ftr-416	216	4	,	,	PUNCT
ftr-416	216	5	irs	irs	PROPN
ftr-416	216	6	practice	practice	NOUN
ftr-416	216	7	and	and	CCONJ
ftr-416	216	8	procedure	procedure	NOUN
ftr-416	216	9	¶	¶	NOUN
ftr-416	216	10	1.02[3][e	1.02[3][e	PROPN
ftr-416	216	11	]	]	PUNCT
ftr-416	216	12	at	at	ADP
ftr-416	216	13	1	1	NUM
ftr-416	216	14	-	-	SYM
ftr-416	216	15	14	14	NUM
ftr-416	216	16	.	.	PUNCT
ftr-416	217	1	similarly	similarly	ADV
ftr-416	217	2	,	,	PUNCT
ftr-416	217	3	the	the	DET
ftr-416	217	4	litigant	litigant	NOUN
ftr-416	217	5	may	may	AUX
ftr-416	217	6	be	be	AUX
ftr-416	217	7	either	either	CCONJ
ftr-416	217	8	the	the	DET
ftr-416	217	9	united	united	PROPN
ftr-416	217	10	states	states	PROPN
ftr-416	217	11	or	or	CCONJ
ftr-416	217	12	the	the	DET
ftr-416	217	13	commissioner	commissioner	NOUN
ftr-416	217	14	of	of	ADP
ftr-416	217	15	internal	internal	ADJ
ftr-416	217	16	revenue	revenue	NOUN
ftr-416	217	17	.	.	PUNCT
ftr-416	218	1	no	no	DET
ftr-416	218	2	distinction	distinction	NOUN
ftr-416	218	3	is	be	AUX
ftr-416	218	4	made	make	VERB
ftr-416	218	5	herein	herein	NOUN
ftr-416	218	6	between	between	ADP
ftr-416	218	7	the	the	DET
ftr-416	218	8	irs	irs	PROPN
ftr-416	218	9	and	and	CCONJ
ftr-416	218	10	the	the	DET
ftr-416	218	11	attorneys	attorney	NOUN
ftr-416	218	12	representing	represent	VERB
ftr-416	218	13	the	the	DET
ftr-416	218	14	irs	irs	PROPN
ftr-416	218	15	,	,	PUNCT
ftr-416	218	16	regardless	regardless	ADV
ftr-416	218	17	of	of	ADP
ftr-416	218	18	whether	whether	SCONJ
ftr-416	218	19	the	the	DET
ftr-416	218	20	attorneys	attorney	NOUN
ftr-416	218	21	actually	actually	ADV
ftr-416	218	22	work	work	VERB
ftr-416	218	23	for	for	ADP
ftr-416	218	24	the	the	DET
ftr-416	218	25	service	service	NOUN
ftr-416	218	26	.	.	PUNCT
ftr-416	219	1	24	24	NUM
ftr-416	219	2	.	.	PUNCT
ftr-416	220	1	see	see	VERB
ftr-416	220	2	,	,	PUNCT
ftr-416	220	3	generally	generally	ADV
ftr-416	220	4	,	,	PUNCT
ftr-416	220	5	brief	brief	ADJ
ftr-416	220	6	for	for	ADP
ftr-416	220	7	respondent	respondent	NOUN
ftr-416	220	8	commissioner	commissioner	NOUN
ftr-416	220	9	,	,	PUNCT
ftr-416	220	10	crummey	crummey	PROPN
ftr-416	220	11	v.	v.	PROPN
ftr-416	220	12	commissioner	commissioner	PROPN
ftr-416	220	13	,	,	PUNCT
ftr-416	220	14	397	397	NUM
ftr-416	220	15	f.2d	f.2d	SYM
ftr-416	220	16	82	82	NUM
ftr-416	220	17	(	(	PUNCT
ftr-416	220	18	9th	9th	ADJ
ftr-416	220	19	cir	cir	NOUN
ftr-416	220	20	.	.	PUNCT
ftr-416	220	21	1968	1968	NUM
ftr-416	220	22	)	)	PUNCT
ftr-416	220	23	(	(	PUNCT
ftr-416	220	24	no	no	INTJ
ftr-416	220	25	.	.	NOUN
ftr-416	220	26	21607	21607	NUM
ftr-416	220	27	)	)	PUNCT
ftr-416	220	28	.	.	PUNCT
ftr-416	221	1	25	25	NUM
ftr-416	221	2	.	.	PUNCT
ftr-416	222	1	crummey	crummey	PROPN
ftr-416	222	2	v.	v.	PROPN
ftr-416	222	3	commissioner	commissioner	PROPN
ftr-416	222	4	,	,	PUNCT
ftr-416	222	5	25	25	NUM
ftr-416	222	6	t.c	t.c	PROPN
ftr-416	222	7	.	.	PROPN
ftr-416	222	8	memo	memo	NOUN
ftr-416	222	9	(	(	PUNCT
ftr-416	222	10	cch	cch	NOUN
ftr-416	222	11	)	)	PUNCT
ftr-416	222	12	772	772	NUM
ftr-416	222	13	t.c	t.c	PROPN
ftr-416	222	14	.	.	PROPN
ftr-416	222	15	memo	memo	NOUN
ftr-416	222	16	(	(	PUNCT
ftr-416	222	17	ria	ria	PROPN
ftr-416	222	18	)	)	PUNCT
ftr-416	222	19	66144	66144	NUM
ftr-416	222	20	(	(	PUNCT
ftr-416	222	21	1966	1966	NUM
ftr-416	222	22	)	)	PUNCT
ftr-416	222	23	,	,	PUNCT
ftr-416	222	24	rev’d	rev’d	NOUN
ftr-416	222	25	in	in	ADP
ftr-416	222	26	part	part	NOUN
ftr-416	222	27	,	,	PUNCT
ftr-416	222	28	crummey	crummey	PROPN
ftr-416	222	29	,	,	PUNCT
ftr-416	222	30	397	397	NUM
ftr-416	222	31	f.2d	f.2d	SYM
ftr-416	222	32	82	82	NUM
ftr-416	222	33	(	(	PUNCT
ftr-416	222	34	9th	9th	ADJ
ftr-416	222	35	cir	cir	NOUN
ftr-416	222	36	.	.	PUNCT
ftr-416	222	37	1968	1968	NUM
ftr-416	222	38	)	)	PUNCT
ftr-416	222	39	.	.	PUNCT
ftr-416	223	1	26	26	NUM
ftr-416	223	2	.	.	PUNCT
ftr-416	224	1	crummey	crummey	PROPN
ftr-416	224	2	,	,	PUNCT
ftr-416	224	3	397	397	NUM
ftr-416	224	4	f.2d	f.2d	NOUN
ftr-416	224	5	at	at	ADP
ftr-416	224	6	83	83	NUM
ftr-416	224	7	.	.	PUNCT
ftr-416	224	8	27	27	NUM
ftr-416	224	9	.	.	PUNCT
ftr-416	225	1	see	see	VERB
ftr-416	225	2	,	,	PUNCT
ftr-416	225	3	e.g.	e.g.	ADV
ftr-416	225	4	,	,	PUNCT
ftr-416	225	5	k	k	PROPN
ftr-416	225	6	ieckhefer	ieckhefer	PROPN
ftr-416	225	7	v.	v.	PROPN
ftr-416	225	8	commissioner	commissioner	PROPN
ftr-416	225	9	,	,	PUNCT
ftr-416	225	10	189	189	NUM
ftr-416	225	11	f.2d	f.2d	SYM
ftr-416	225	12	118	118	NUM
ftr-416	225	13	,	,	PUNCT
ftr-416	225	14	119	119	NUM
ftr-416	225	15	-	-	SYM
ftr-416	225	16	20	20	NUM
ftr-416	225	17	(	(	PUNCT
ftr-416	225	18	7	7	NUM
ftr-416	225	19	th	th	X
ftr-416	225	20	cir	cir	NOUN
ftr-416	225	21	.	.	PUNCT
ftr-416	225	22	1951	1951	NUM
ftr-416	225	23	)	)	PUNCT
ftr-416	225	24	;	;	PUNCT
ftr-416	225	25	gilmore	gilmore	PROPN
ftr-416	225	26	v.	v.	PROPN
ftr-416	225	27	commissioner	commissioner	PROPN
ftr-416	225	28	,	,	PUNCT
ftr-416	225	29	213	213	NUM
ftr-416	225	30	f.2d	f.2d	X
ftr-416	225	31	520	520	NUM
ftr-416	225	32	,	,	PUNCT
ftr-416	225	33	522	522	NUM
ftr-416	225	34	(	(	PUNCT
ftr-416	225	35	6th	6th	ADJ
ftr-416	225	36	cir	cir	NOUN
ftr-416	225	37	.	.	PUNCT
ftr-416	225	38	1954	1954	NUM
ftr-416	225	39	)	)	PUNCT
ftr-416	225	40	;	;	PUNCT
ftr-416	225	41	stifel	stifel	NOUN
ftr-416	225	42	v.	v.	PROPN
ftr-416	225	43	commissioner	commissioner	NOUN
ftr-416	225	44	,	,	PUNCT
ftr-416	225	45	197	197	NUM
ftr-416	225	46	f.2d	f.2d	NOUN
ftr-416	225	47	107	107	NUM
ftr-416	225	48	,	,	PUNCT
ftr-416	225	49	110	110	NUM
ftr-416	225	50	(	(	PUNCT
ftr-416	225	51	2nd	2nd	ADJ
ftr-416	225	52	cir	cir	NOUN
ftr-416	225	53	.	.	PROPN
ftr-416	225	54	1952	1952	NUM
ftr-416	225	55	)	)	PUNCT
ftr-416	225	56	;	;	PUNCT
ftr-416	225	57	perkins	perkins	PROPN
ftr-416	225	58	v.	v.	PROPN
ftr-416	225	59	commissioner	commissioner	PROPN
ftr-416	225	60	,	,	PUNCT
ftr-416	225	61	27	27	NUM
ftr-416	225	62	t.c	t.c	PROPN
ftr-416	225	63	.	.	PROPN
ftr-416	225	64	601	601	NUM
ftr-416	225	65	,	,	PUNCT
ftr-416	225	66	603	603	NUM
ftr-416	225	67	-	-	SYM
ftr-416	225	68	04	04	NUM
ftr-416	225	69	(	(	PUNCT
ftr-416	225	70	1956	1956	NUM
ftr-416	225	71	)	)	PUNCT
ftr-416	225	72	;	;	PUNCT
ftr-416	225	73	see	see	VERB
ftr-416	225	74	also	also	ADV
ftr-416	225	75	jonathan	jonathan	PROPN
ftr-416	225	76	e.	e.	PROPN
ftr-416	225	77	gopman	gopman	PROPN
ftr-416	225	78	,	,	PUNCT
ftr-416	225	79	crummey	crummey	PROPN
ftr-416	225	80	,	,	PUNCT
ftr-416	225	81	the	the	DET
ftr-416	225	82	saga	saga	NOUN
ftr-416	225	83	continues	continue	VERB
ftr-416	225	84	,	,	PUNCT
ftr-416	225	85	25	25	NUM
ftr-416	225	86	tax	tax	NOUN
ftr-416	225	87	mgmt	mgmt	NOUN
ftr-416	225	88	.	.	PUNCT
ftr-416	226	1	estates	estate	NOUN
ftr-416	226	2	,	,	PUNCT
ftr-416	226	3	gifts	gift	NOUN
ftr-416	226	4	&	&	CCONJ
ftr-416	226	5	trusts	trusts	PROPN
ftr-416	226	6	journal	journal	PROPN
ftr-416	226	7	,	,	PUNCT
ftr-416	226	8	194	194	NUM
ftr-416	226	9	(	(	PUNCT
ftr-416	226	10	bna	bna	PROPN
ftr-416	226	11	)	)	PUNCT
ftr-416	226	12	200	200	NUM
ftr-416	226	13	(	(	PUNCT
ftr-416	226	14	july	july	PROPN
ftr-416	226	15	/	/	SYM
ftr-416	226	16	aug	aug	PROPN
ftr-416	226	17	.	.	PROPN
ftr-416	226	18	2000	2000	NUM
ftr-416	226	19	)	)	PUNCT
ftr-416	226	20	(	(	PUNCT
ftr-416	226	21	“	"	PUNCT
ftr-416	226	22	crummey	crummey	PROPN
ftr-416	226	23	involved	involve	VERB
ftr-416	226	24	an	an	DET
ftr-416	226	25	innovative	innovative	ADJ
ftr-416	226	26	planning	planning	NOUN
ftr-416	226	27	technique	technique	NOUN
ftr-416	226	28	because	because	SCONJ
ftr-416	226	29	it	it	PRON
ftr-416	226	30	was	be	AUX
ftr-416	226	31	the	the	DET
ftr-416	226	32	first	first	ADJ
ftr-416	226	33	case	case	NOUN
ftr-416	226	34	where	where	SCONJ
ftr-416	226	35	a	a	DET
ftr-416	226	36	beneficiary	beneficiary	NOUN
ftr-416	226	37	’s	’s	PART
ftr-416	226	38	demand	demand	NOUN
ftr-416	226	39	power	power	NOUN
ftr-416	226	40	was	be	AUX
ftr-416	226	41	limited	limit	VERB
ftr-416	226	42	to	to	ADP
ftr-416	226	43	a	a	DET
ftr-416	226	44	specific	specific	ADJ
ftr-416	226	45	period	period	NOUN
ftr-416	226	46	.	.	PUNCT
ftr-416	227	1	unlike	unlike	ADP
ftr-416	227	2	the	the	DET
ftr-416	227	3	previous	previous	ADJ
ftr-416	227	4	cases	case	NOUN
ftr-416	227	5	,	,	PUNCT
ftr-416	227	6	the	the	DET
ftr-416	227	7	demand	demand	NOUN
ftr-416	227	8	power	power	NOUN
ftr-416	227	9	was	be	AUX
ftr-416	227	10	noncumulative	noncumulative	ADJ
ftr-416	227	11	,	,	PUNCT
ftr-416	227	12	i.e.	i.e.	X
ftr-416	227	13	,	,	PUNCT
ftr-416	227	14	it	it	PRON
ftr-416	227	15	lapsed	lapse	VERB
ftr-416	227	16	on	on	ADP
ftr-416	227	17	an	an	DET
ftr-416	227	18	annual	annual	ADJ
ftr-416	227	19	basis	basis	NOUN
ftr-416	227	20	.	.	PUNCT
ftr-416	227	21	”	"	PUNCT
ftr-416	227	22	)	)	PUNCT
ftr-416	227	23	.	.	PUNCT
ftr-416	228	1	28	28	NUM
ftr-416	228	2	.	.	PUNCT
ftr-416	229	1	joint	joint	ADJ
ftr-416	229	2	committee	committee	PROPN
ftr-416	229	3	on	on	ADP
ftr-416	229	4	t	t	PROPN
ftr-416	229	5	axation	axation	NOUN
ftr-416	229	6	,	,	PUNCT
ftr-416	229	7	description	description	NOUN
ftr-416	229	8	of	of	ADP
ftr-416	229	9	possible	possible	ADJ
ftr-416	229	10	options	option	NOUN
ftr-416	229	11	to	to	PART
ftr-416	229	12	increase	increase	VERB
ftr-416	229	13	revenues	revenue	NOUN
ftr-416	229	14	prepared	prepare	VERB
ftr-416	229	15	for	for	ADP
ftr-416	229	16	the	the	DET
ftr-416	229	17	committee	committee	NOUN
ftr-416	229	18	on	on	ADP
ftr-416	229	19	ways	way	NOUN
ftr-416	229	20	and	and	CCONJ
ftr-416	229	21	means	mean	NOUN
ftr-416	229	22	,	,	PUNCT
ftr-416	229	23	17	17	NUM
ftr-416	229	24	-	-	SYM
ftr-416	229	25	87	87	NUM
ftr-416	229	26	,	,	PUNCT
ftr-416	229	27	at	at	ADP
ftr-416	229	28	269	269	NUM
ftr-416	229	29	(	(	PUNCT
ftr-416	229	30	comm	comm	NOUN
ftr-416	229	31	.	.	PUNCT
ftr-416	230	1	print	print	NOUN
ftr-416	230	2	1987	1987	NUM
ftr-416	230	3	)	)	PUNCT
ftr-416	231	1	;	;	PUNCT
ftr-416	231	2	see	see	VERB
ftr-416	231	3	also	also	ADV
ftr-416	231	4	infra	infra	NOUN
ftr-416	231	5	note	note	VERB
ftr-416	231	6	98	98	NUM
ftr-416	231	7	.	.	PUNCT
ftr-416	232	1	despite	despite	SCONJ
ftr-416	232	2	significant	significant	ADJ
ftr-416	232	3	tax	tax	NOUN
ftr-416	232	4	avoidance	avoidance	NOUN
ftr-416	232	5	,	,	PUNCT
ftr-416	232	6	the	the	DET
ftr-416	232	7	fundamental	fundamental	ADJ
ftr-416	232	8	issue	issue	NOUN
ftr-416	232	9	underlying	underlie	VERB
ftr-416	232	10	crummey	crummey	NOUN
ftr-416	232	11	powers	power	NOUN
ftr-416	232	12	has	have	AUX
ftr-416	232	13	never	never	ADV
ftr-416	232	14	been	be	AUX
ftr-416	232	15	contested	contest	VERB
ftr-416	232	16	by	by	ADP
ftr-416	232	17	the	the	DET
ftr-416	232	18	irs.23	irs.23	PROPN
ftr-416	232	19	specifically	specifically	ADV
ftr-416	232	20	,	,	PUNCT
ftr-416	232	21	the	the	DET
ftr-416	232	22	irs	irs	PROPN
ftr-416	232	23	has	have	AUX
ftr-416	232	24	never	never	ADV
ftr-416	232	25	contested	contest	VERB
ftr-416	232	26	that	that	SCONJ
ftr-416	232	27	a	a	DET
ftr-416	232	28	lapsing	lapsing	NOUN
ftr-416	232	29	withdrawal	withdrawal	NOUN
ftr-416	232	30	power	power	NOUN
ftr-416	232	31	is	be	AUX
ftr-416	232	32	a	a	DET
ftr-416	232	33	present	present	ADJ
ftr-416	232	34	interest	interest	NOUN
ftr-416	232	35	for	for	ADP
ftr-416	232	36	purposes	purpose	NOUN
ftr-416	232	37	of	of	ADP
ftr-416	232	38	the	the	DET
ftr-416	232	39	annual	annual	ADJ
ftr-416	232	40	exclusion	exclusion	NOUN
ftr-416	232	41	.	.	PUNCT
ftr-416	233	1	indeed	indeed	ADV
ftr-416	233	2	,	,	PUNCT
ftr-416	233	3	the	the	DET
ftr-416	233	4	issue	issue	NOUN
ftr-416	233	5	in	in	ADP
ftr-416	233	6	crummey	crummey	PROPN
ftr-416	233	7	related	relate	VERB
ftr-416	233	8	solely	solely	ADV
ftr-416	233	9	to	to	PART
ftr-416	233	10	withdrawal	withdrawal	VERB
ftr-416	233	11	powers	power	NOUN
ftr-416	233	12	held	hold	VERB
ftr-416	233	13	by	by	ADP
ftr-416	233	14	minor	minor	ADJ
ftr-416	233	15	beneficiaries.24	beneficiaries.24	NOUN
ftr-416	233	16	the	the	DET
ftr-416	233	17	irs	irs	PROPN
ftr-416	233	18	agreed	agree	VERB
ftr-416	233	19	with	with	ADP
ftr-416	233	20	the	the	DET
ftr-416	233	21	taxpayer	taxpayer	NOUN
ftr-416	233	22	that	that	PRON
ftr-416	233	23	exclusions	exclusion	NOUN
ftr-416	233	24	based	base	VERB
ftr-416	233	25	on	on	ADP
ftr-416	233	26	withdrawal	withdrawal	NOUN
ftr-416	233	27	powers	power	NOUN
ftr-416	233	28	held	hold	VERB
ftr-416	233	29	by	by	ADP
ftr-416	233	30	adults	adult	NOUN
ftr-416	233	31	were	be	AUX
ftr-416	233	32	justified.25	justified.25	ADV
ftr-416	233	33	further	far	ADV
ftr-416	233	34	,	,	PUNCT
ftr-416	233	35	although	although	SCONJ
ftr-416	233	36	the	the	DET
ftr-416	233	37	withdrawal	withdrawal	NOUN
ftr-416	233	38	powers	power	NOUN
ftr-416	233	39	in	in	ADP
ftr-416	233	40	crummey	crummey	PROPN
ftr-416	233	41	lapsed,26	lapsed,26	NOUN
ftr-416	233	42	and	and	CCONJ
ftr-416	233	43	the	the	DET
ftr-416	233	44	earlier	early	ADJ
ftr-416	233	45	cases	case	NOUN
ftr-416	233	46	all	all	PRON
ftr-416	233	47	involved	involve	VERB
ftr-416	233	48	non	non	ADJ
ftr-416	233	49	-	-	ADJ
ftr-416	233	50	lapsing	lapse	VERB
ftr-416	233	51	powers,27	powers,27	NOUN
ftr-416	233	52	the	the	DET
ftr-416	233	53	irs	irs	PROPN
ftr-416	233	54	never	never	ADV
ftr-416	233	55	argued	argue	VERB
ftr-416	233	56	that	that	SCONJ
ftr-416	233	57	this	this	DET
ftr-416	233	58	distinction	distinction	NOUN
ftr-416	233	59	made	make	VERB
ftr-416	233	60	a	a	DET
ftr-416	233	61	difference	difference	NOUN
ftr-416	233	62	.	.	PUNCT
ftr-416	234	1	lapsing	lapse	VERB
ftr-416	234	2	crummey	crummey	ADJ
ftr-416	234	3	powers	power	NOUN
ftr-416	234	4	are	be	AUX
ftr-416	234	5	,	,	PUNCT
ftr-416	234	6	however	however	ADV
ftr-416	234	7	,	,	PUNCT
ftr-416	234	8	significantly	significantly	ADV
ftr-416	234	9	more	more	ADV
ftr-416	234	10	abusive	abusive	ADJ
ftr-416	234	11	than	than	ADP
ftr-416	234	12	non	non	ADJ
ftr-416	234	13	-	-	ADJ
ftr-416	234	14	lapsing	lapsing	ADJ
ftr-416	234	15	crummey	crummey	ADJ
ftr-416	234	16	powers	power	NOUN
ftr-416	234	17	.	.	PUNCT
ftr-416	235	1	indeed	indeed	ADV
ftr-416	235	2	,	,	PUNCT
ftr-416	235	3	in	in	ADP
ftr-416	235	4	1987	1987	NUM
ftr-416	235	5	the	the	DET
ftr-416	235	6	joint	joint	ADJ
ftr-416	235	7	committee	committee	NOUN
ftr-416	235	8	on	on	ADP
ftr-416	235	9	taxation	taxation	NOUN
ftr-416	235	10	(	(	PUNCT
ftr-416	235	11	“	"	PUNCT
ftr-416	235	12	joint	joint	ADJ
ftr-416	235	13	committee	committee	NOUN
ftr-416	235	14	”	"	PUNCT
ftr-416	235	15	)	)	PUNCT
ftr-416	235	16	sought	seek	VERB
ftr-416	235	17	to	to	PART
ftr-416	235	18	limit	limit	VERB
ftr-416	235	19	the	the	DET
ftr-416	235	20	tax	tax	NOUN
ftr-416	235	21	avoidance	avoidance	NOUN
ftr-416	235	22	inherent	inherent	ADJ
ftr-416	235	23	in	in	ADP
ftr-416	235	24	crummey	crummey	NOUN
ftr-416	235	25	powers	power	NOUN
ftr-416	235	26	by	by	ADP
ftr-416	235	27	requiring	require	VERB
ftr-416	235	28	that	that	SCONJ
ftr-416	235	29	a	a	DET
ftr-416	235	30	gift	gift	NOUN
ftr-416	235	31	subject	subject	NOUN
ftr-416	235	32	to	to	ADP
ftr-416	235	33	a	a	DET
ftr-416	235	34	crummey	crummey	NOUN
ftr-416	235	35	power	power	NOUN
ftr-416	235	36	would	would	AUX
ftr-416	235	37	be	be	AUX
ftr-416	235	38	a	a	DET
ftr-416	235	39	present	present	ADJ
ftr-416	235	40	interest	interest	NOUN
ftr-416	235	41	only	only	ADV
ftr-416	235	42	if	if	SCONJ
ftr-416	235	43	the	the	DET
ftr-416	235	44	power	power	NOUN
ftr-416	235	45	never	never	ADV
ftr-416	235	46	lapsed.28	lapsed.28	VERB
ftr-416	235	47	the	the	DET
ftr-416	235	48	joint	joint	ADJ
ftr-416	235	49	committee	committee	NOUN
ftr-416	235	50	’s	’s	PART
ftr-416	235	51	proposal	proposal	NOUN
ftr-416	235	52	met	meet	VERB
ftr-416	235	53	with	with	ADP
ftr-416	235	54	no	no	DET
ftr-416	235	55	success	success	NOUN
ftr-416	235	56	in	in	ADP
ftr-416	235	57	congress	congress	PROPN
ftr-416	235	58	.	.	PUNCT
ftr-416	236	1	the	the	DET
ftr-416	236	2	irs	irs	PROPN
ftr-416	236	3	lost	lose	VERB
ftr-416	236	4	the	the	DET
ftr-416	236	5	crummey	crummey	NOUN
ftr-416	236	6	battle	battle	NOUN
ftr-416	236	7	before	before	SCONJ
ftr-416	236	8	it	it	PRON
ftr-416	236	9	began	begin	VERB
ftr-416	236	10	.	.	PUNCT
ftr-416	237	1	hindsight	hindsight	ADJ
ftr-416	237	2	makes	make	VERB
ftr-416	237	3	abundantly	abundantly	ADV
ftr-416	237	4	clear	clear	ADJ
ftr-416	237	5	that	that	SCONJ
ftr-416	237	6	the	the	DET
ftr-416	237	7	real	real	ADJ
ftr-416	237	8	abuse	abuse	NOUN
ftr-416	237	9	in	in	ADP
ftr-416	237	10	crummey	crummey	NOUN
ftr-416	237	11	powers	power	NOUN
ftr-416	237	12	has	have	VERB
ftr-416	237	13	nothing	nothing	PRON
ftr-416	237	14	to	to	PART
ftr-416	237	15	do	do	VERB
ftr-416	237	16	with	with	ADP
ftr-416	237	17	the	the	DET
ftr-416	237	18	majority	majority	NOUN
ftr-416	237	19	of	of	ADP
ftr-416	237	20	the	the	DET
ftr-416	237	21	power	power	NOUN
ftr-416	237	22	-	-	PUNCT
ftr-416	237	23	holder	holder	NOUN
ftr-416	237	24	.	.	PUNCT
ftr-416	238	1	the	the	DET
ftr-416	238	2	abuse	abuse	NOUN
ftr-416	238	3	is	be	AUX
ftr-416	238	4	endemic	endemic	ADJ
ftr-416	238	5	to	to	ADP
ftr-416	238	6	all	all	DET
ftr-416	238	7	crummey	crummey	NOUN
ftr-416	238	8	powers	power	NOUN
ftr-416	238	9	.	.	PUNCT
ftr-416	239	1	as	as	SCONJ
ftr-416	239	2	discussed	discuss	VERB
ftr-416	239	3	herein	herein	NOUN
ftr-416	239	4	,	,	PUNCT
ftr-416	239	5	in	in	ADP
ftr-416	239	6	crummey	crummey	NOUN
ftr-416	239	7	and	and	CCONJ
ftr-416	239	8	the	the	DET
ftr-416	239	9	earlier	early	ADJ
ftr-416	239	10	cases	case	NOUN
ftr-416	239	11	,	,	PUNCT
ftr-416	239	12	the	the	DET
ftr-416	239	13	irs	irs	PROPN
ftr-416	239	14	should	should	AUX
ftr-416	239	15	have	have	AUX
ftr-416	239	16	argued	argue	VERB
ftr-416	239	17	that	that	SCONJ
ftr-416	239	18	a	a	DET
ftr-416	239	19	withdrawal	withdrawal	NOUN
ftr-416	239	20	power	power	NOUN
ftr-416	239	21	does	do	AUX
ftr-416	239	22	not	not	PART
ftr-416	239	23	create	create	VERB
ftr-416	239	24	a	a	DET
ftr-416	239	25	present	present	ADJ
ftr-416	239	26	interest	interest	NOUN
ftr-416	239	27	,	,	PUNCT
ftr-416	239	28	regardless	regardless	ADV
ftr-416	239	29	of	of	ADP
ftr-416	239	30	the	the	DET
ftr-416	239	31	majority	majority	NOUN
ftr-416	239	32	of	of	ADP
ftr-416	239	33	the	the	DET
ftr-416	239	34	power	power	NOUN
ftr-416	239	35	-	-	PUNCT
ftr-416	239	36	holder	holder	NOUN
ftr-416	239	37	.	.	PUNCT
ftr-416	240	1	196	196	NUM
ftr-416	240	2	florida	florida	PROPN
ftr-416	240	3	tax	tax	NOUN
ftr-416	240	4	review	review	NOUN
ftr-416	241	1	[	[	X
ftr-416	241	2	vol.6:2	vol.6:2	NOUN
ftr-416	241	3	29	29	NUM
ftr-416	241	4	.	.	PUNCT
ftr-416	242	1	cf	cf	X
ftr-416	242	2	.	.	PUNCT
ftr-416	243	1	irc	irc	PROPN
ftr-416	243	2	§	§	PROPN
ftr-416	243	3	2511(c	2511(c	NOUN
ftr-416	243	4	)	)	PUNCT
ftr-416	243	5	;	;	PUNCT
ftr-416	243	6	see	see	VERB
ftr-416	243	7	also	also	ADV
ftr-416	243	8	infra	infra	VERB
ftr-416	243	9	notes	note	NOUN
ftr-416	243	10	134	134	NUM
ftr-416	243	11	-	-	SYM
ftr-416	243	12	51	51	NUM
ftr-416	243	13	and	and	CCONJ
ftr-416	243	14	accompanying	accompany	VERB
ftr-416	243	15	text	text	NOUN
ftr-416	243	16	.	.	PUNCT
ftr-416	244	1	30	30	NUM
ftr-416	244	2	.	.	PUNCT
ftr-416	245	1	see	see	VERB
ftr-416	245	2	infra	infra	NOUN
ftr-416	245	3	notes	note	VERB
ftr-416	245	4	150	150	NUM
ftr-416	245	5	-	-	SYM
ftr-416	245	6	51	51	NUM
ftr-416	245	7	and	and	CCONJ
ftr-416	245	8	accompanying	accompany	VERB
ftr-416	245	9	text	text	NOUN
ftr-416	245	10	.	.	PUNCT
ftr-416	246	1	part	part	NOUN
ftr-416	246	2	two	two	NUM
ftr-416	246	3	of	of	ADP
ftr-416	246	4	this	this	DET
ftr-416	246	5	article	article	NOUN
ftr-416	246	6	addresses	address	VERB
ftr-416	246	7	the	the	DET
ftr-416	246	8	basic	basic	ADJ
ftr-416	246	9	workings	working	NOUN
ftr-416	246	10	of	of	ADP
ftr-416	246	11	the	the	DET
ftr-416	246	12	annual	annual	ADJ
ftr-416	246	13	exclusion	exclusion	NOUN
ftr-416	246	14	.	.	PUNCT
ftr-416	247	1	part	part	NOUN
ftr-416	247	2	three	three	NUM
ftr-416	247	3	discusses	discuss	VERB
ftr-416	247	4	the	the	DET
ftr-416	247	5	operation	operation	NOUN
ftr-416	247	6	of	of	ADP
ftr-416	247	7	crummey	crummey	PROPN
ftr-416	247	8	powers	power	NOUN
ftr-416	247	9	and	and	CCONJ
ftr-416	247	10	notes	note	NOUN
ftr-416	247	11	that	that	SCONJ
ftr-416	247	12	the	the	DET
ftr-416	247	13	economic	economic	ADJ
ftr-416	247	14	growth	growth	NOUN
ftr-416	247	15	tax	tax	NOUN
ftr-416	247	16	relief	relief	NOUN
ftr-416	247	17	reconciliation	reconciliation	NOUN
ftr-416	247	18	act	act	NOUN
ftr-416	247	19	of	of	ADP
ftr-416	247	20	2001	2001	NUM
ftr-416	247	21	(	(	PUNCT
ftr-416	247	22	“	"	PUNCT
ftr-416	247	23	egtrra	egtrra	NOUN
ftr-416	247	24	”	"	PUNCT
ftr-416	247	25	)	)	PUNCT
ftr-416	247	26	made	make	VERB
ftr-416	247	27	few	few	ADJ
ftr-416	247	28	changes	change	NOUN
ftr-416	247	29	to	to	ADP
ftr-416	247	30	the	the	DET
ftr-416	247	31	basic	basic	ADJ
ftr-416	247	32	operation	operation	NOUN
ftr-416	247	33	of	of	ADP
ftr-416	247	34	crummey	crummey	PROPN
ftr-416	247	35	powers.29	powers.29	PROPN
ftr-416	247	36	indeed	indeed	ADV
ftr-416	247	37	,	,	PUNCT
ftr-416	247	38	egtrra	egtrra	PROPN
ftr-416	247	39	may	may	AUX
ftr-416	247	40	increase	increase	VERB
ftr-416	247	41	the	the	DET
ftr-416	247	42	use	use	NOUN
ftr-416	247	43	of	of	ADP
ftr-416	247	44	crummey	crummey	ADJ
ftr-416	247	45	powers	power	NOUN
ftr-416	247	46	in	in	ADP
ftr-416	247	47	the	the	DET
ftr-416	247	48	short	short	ADJ
ftr-416	247	49	term.30	term.30	PROPN
ftr-416	247	50	part	part	NOUN
ftr-416	248	1	four	four	NUM
ftr-416	248	2	argues	argue	VERB
ftr-416	248	3	that	that	SCONJ
ftr-416	248	4	crummey	crummey	PROPN
ftr-416	248	5	was	be	AUX
ftr-416	248	6	wrongly	wrongly	ADV
ftr-416	248	7	decided	decide	VERB
ftr-416	248	8	.	.	PUNCT
ftr-416	249	1	a	a	DET
ftr-416	249	2	withdrawal	withdrawal	NOUN
ftr-416	249	3	power	power	NOUN
ftr-416	249	4	does	do	AUX
ftr-416	249	5	not	not	PART
ftr-416	249	6	create	create	VERB
ftr-416	249	7	a	a	DET
ftr-416	249	8	present	present	ADJ
ftr-416	249	9	interest	interest	NOUN
ftr-416	249	10	for	for	ADP
ftr-416	249	11	purposes	purpose	NOUN
ftr-416	249	12	of	of	ADP
ftr-416	249	13	the	the	DET
ftr-416	249	14	federal	federal	ADJ
ftr-416	249	15	gift	gift	NOUN
ftr-416	249	16	tax	tax	NOUN
ftr-416	249	17	annual	annual	ADJ
ftr-416	249	18	exclusion	exclusion	NOUN
ftr-416	249	19	.	.	PUNCT
ftr-416	250	1	part	part	NOUN
ftr-416	250	2	five	five	NUM
ftr-416	250	3	discusses	discuss	VERB
ftr-416	250	4	the	the	DET
ftr-416	250	5	possibilities	possibility	NOUN
ftr-416	250	6	for	for	ADP
ftr-416	250	7	reform	reform	NOUN
ftr-416	250	8	.	.	PUNCT
ftr-416	251	1	clearly	clearly	ADV
ftr-416	251	2	,	,	PUNCT
ftr-416	251	3	the	the	DET
ftr-416	251	4	abrogation	abrogation	NOUN
ftr-416	251	5	of	of	ADP
ftr-416	251	6	crummey	crummey	PROPN
ftr-416	251	7	could	could	AUX
ftr-416	251	8	be	be	AUX
ftr-416	251	9	accomplished	accomplish	VERB
ftr-416	251	10	by	by	ADP
ftr-416	251	11	congress	congress	PROPN
ftr-416	251	12	.	.	PUNCT
ftr-416	252	1	the	the	DET
ftr-416	252	2	power	power	NOUN
ftr-416	252	3	of	of	ADP
ftr-416	252	4	the	the	DET
ftr-416	252	5	irs	irs	PROPN
ftr-416	252	6	and	and	CCONJ
ftr-416	252	7	the	the	DET
ftr-416	252	8	treasury	treasury	PROPN
ftr-416	252	9	department	department	PROPN
ftr-416	252	10	to	to	PART
ftr-416	252	11	administratively	administratively	ADV
ftr-416	252	12	overrule	overrule	VERB
ftr-416	252	13	crummey	crummey	NOUN
ftr-416	252	14	is	be	AUX
ftr-416	252	15	also	also	ADV
ftr-416	252	16	considered	consider	VERB
ftr-416	252	17	.	.	PUNCT
ftr-416	253	1	part	part	NOUN
ftr-416	253	2	six	six	NUM
ftr-416	253	3	concludes	conclude	VERB
ftr-416	253	4	that	that	SCONJ
ftr-416	253	5	,	,	PUNCT
ftr-416	253	6	due	due	ADJ
ftr-416	253	7	in	in	ADP
ftr-416	253	8	large	large	ADJ
ftr-416	253	9	part	part	NOUN
ftr-416	253	10	to	to	ADP
ftr-416	253	11	the	the	DET
ftr-416	253	12	irs	irs	PROPN
ftr-416	253	13	’s	’s	PART
ftr-416	253	14	missteps	misstep	NOUN
ftr-416	253	15	,	,	PUNCT
ftr-416	253	16	the	the	DET
ftr-416	253	17	law	law	NOUN
ftr-416	253	18	concerning	concern	VERB
ftr-416	253	19	the	the	DET
ftr-416	253	20	use	use	NOUN
ftr-416	253	21	of	of	ADP
ftr-416	253	22	crummey	crummey	PROPN
ftr-416	253	23	withdrawal	withdrawal	NOUN
ftr-416	253	24	powers	power	NOUN
ftr-416	253	25	has	have	AUX
ftr-416	253	26	gone	go	VERB
ftr-416	253	27	awry	awry	ADJ
ftr-416	253	28	.	.	PUNCT
ftr-416	254	1	although	although	SCONJ
ftr-416	254	2	the	the	DET
ftr-416	254	3	use	use	NOUN
ftr-416	254	4	of	of	ADP
ftr-416	254	5	crummey	crummey	NOUN
ftr-416	254	6	powers	power	NOUN
ftr-416	254	7	is	be	AUX
ftr-416	254	8	unsupportable	unsupportable	ADJ
ftr-416	254	9	,	,	PUNCT
ftr-416	254	10	the	the	DET
ftr-416	254	11	irs	irs	PROPN
ftr-416	254	12	’s	’s	PART
ftr-416	254	13	acceptance	acceptance	NOUN
ftr-416	254	14	of	of	ADP
ftr-416	254	15	crummey	crummey	NOUN
ftr-416	254	16	for	for	ADP
ftr-416	254	17	the	the	DET
ftr-416	254	18	past	past	ADJ
ftr-416	254	19	thirty	thirty	NUM
ftr-416	254	20	years	year	NOUN
ftr-416	254	21	may	may	AUX
ftr-416	254	22	force	force	VERB
ftr-416	254	23	the	the	DET
ftr-416	254	24	irs	irs	PROPN
ftr-416	254	25	to	to	PART
ftr-416	254	26	lie	lie	VERB
ftr-416	254	27	in	in	ADP
ftr-416	254	28	the	the	DET
ftr-416	254	29	bed	bed	NOUN
ftr-416	254	30	that	that	PRON
ftr-416	254	31	it	it	PRON
ftr-416	254	32	made	make	VERB
ftr-416	254	33	for	for	ADP
ftr-416	254	34	itself	itself	PRON
ftr-416	254	35	(	(	PUNCT
ftr-416	254	36	and	and	CCONJ
ftr-416	254	37	the	the	DET
ftr-416	254	38	fisc	fisc	NOUN
ftr-416	254	39	)	)	PUNCT
ftr-416	254	40	when	when	SCONJ
ftr-416	254	41	it	it	PRON
ftr-416	254	42	acquiesced	acquiesce	VERB
ftr-416	254	43	in	in	ADP
ftr-416	254	44	crummey	crummey	PROPN
ftr-416	254	45	.	.	PUNCT
ftr-416	255	1	2003	2003	NUM
ftr-416	255	2	]	]	PUNCT
ftr-416	256	1	back	back	ADV
ftr-416	256	2	to	to	ADP
ftr-416	256	3	the	the	DET
ftr-416	256	4	fu	fu	PROPN
ftr-416	256	5	ture	ture	PROPN
ftr-416	256	6	interest	interest	PROPN
ftr-416	256	7	197	197	NUM
ftr-416	256	8	31	31	NUM
ftr-416	256	9	.	.	PUNCT
ftr-416	257	1	revenue	revenue	NOUN
ftr-416	257	2	act	act	NOUN
ftr-416	257	3	of	of	ADP
ftr-416	257	4	1932	1932	NUM
ftr-416	257	5	,	,	PUNCT
ftr-416	257	6	ch	ch	NOUN
ftr-416	257	7	.	.	PROPN
ftr-416	257	8	209	209	NUM
ftr-416	257	9	,	,	PUNCT
ftr-416	257	10	§	§	PROPN
ftr-416	257	11	§	§	PROPN
ftr-416	257	12	501	501	NUM
ftr-416	257	13	-	-	SYM
ftr-416	257	14	532	532	NUM
ftr-416	257	15	,	,	PUNCT
ftr-416	257	16	47	47	NUM
ftr-416	257	17	stat	stat	NOUN
ftr-416	257	18	.	.	PUNCT
ftr-416	258	1	169	169	NUM
ftr-416	258	2	245	245	NUM
ftr-416	258	3	-	-	SYM
ftr-416	258	4	59	59	NUM
ftr-416	258	5	(	(	PUNCT
ftr-416	258	6	1932	1932	NUM
ftr-416	258	7	)	)	PUNCT
ftr-416	258	8	;	;	PUNCT
ftr-416	258	9	stephens	stephen	NOUN
ftr-416	258	10	,	,	PUNCT
ftr-416	258	11	supra	supra	NOUN
ftr-416	258	12	,	,	PUNCT
ftr-416	258	13	note	note	VERB
ftr-416	258	14	13	13	NUM
ftr-416	258	15	,	,	PUNCT
ftr-416	258	16	at	at	ADP
ftr-416	258	17	¶	¶	PROPN
ftr-416	258	18	1.03[1	1.03[1	NUM
ftr-416	258	19	]	]	PUNCT
ftr-416	258	20	.	.	PUNCT
ftr-416	259	1	an	an	DET
ftr-416	259	2	earlier	early	ADJ
ftr-416	259	3	gift	gift	NOUN
ftr-416	259	4	tax	tax	NOUN
ftr-416	259	5	statute	statute	NOUN
ftr-416	259	6	was	be	AUX
ftr-416	259	7	enacted	enact	VERB
ftr-416	259	8	in	in	ADP
ftr-416	259	9	1924	1924	NUM
ftr-416	259	10	and	and	CCONJ
ftr-416	259	11	then	then	ADV
ftr-416	259	12	repealed	repeal	VERB
ftr-416	259	13	in	in	ADP
ftr-416	259	14	1926	1926	NUM
ftr-416	259	15	.	.	PUNCT
ftr-416	260	1	stephens	stephens	PROPN
ftr-416	260	2	,	,	PUNCT
ftr-416	260	3	supra	supra	PROPN
ftr-416	260	4	note	note	NOUN
ftr-416	260	5	13	13	NUM
ftr-416	260	6	,	,	PUNCT
ftr-416	260	7	at	at	ADP
ftr-416	260	8	¶	¶	PROPN
ftr-416	260	9	1.03[1	1.03[1	NUM
ftr-416	260	10	]	]	PUNCT
ftr-416	260	11	.	.	PUNCT
ftr-416	261	1	the	the	DET
ftr-416	261	2	1924	1924	NUM
ftr-416	261	3	gift	gift	NOUN
ftr-416	261	4	tax	tax	NOUN
ftr-416	261	5	was	be	AUX
ftr-416	261	6	repealed	repeal	VERB
ftr-416	261	7	due	due	ADP
ftr-416	261	8	to	to	ADP
ftr-416	261	9	its	its	PRON
ftr-416	261	10	complexity	complexity	NOUN
ftr-416	261	11	and	and	CCONJ
ftr-416	261	12	ease	ease	NOUN
ftr-416	261	13	of	of	ADP
ftr-416	261	14	avoidance	avoidance	NOUN
ftr-416	261	15	.	.	PUNCT
ftr-416	262	1	regis	regis	PROPN
ftr-416	262	2	w.	w.	PROPN
ftr-416	262	3	campfield	campfield	PROPN
ftr-416	262	4	,	,	PUNCT
ftr-416	262	5	et	et	PROPN
ftr-416	262	6	al	al	PROPN
ftr-416	262	7	.	.	PROPN
ftr-416	262	8	,	,	PUNCT
ftr-416	262	9	taxation	taxation	NOUN
ftr-416	262	10	of	of	ADP
ftr-416	262	11	estates	estate	NOUN
ftr-416	262	12	,	,	PUNCT
ftr-416	262	13	gifts	gift	NOUN
ftr-416	262	14	&	&	CCONJ
ftr-416	262	15	trusts	trust	NOUN
ftr-416	262	16	,	,	PUNCT
ftr-416	262	17	¶	¶	PROPN
ftr-416	262	18	2001	2001	NUM
ftr-416	262	19	(	(	PUNCT
ftr-416	262	20	22d	22d	NUM
ftr-416	262	21	ed	ed	NOUN
ftr-416	262	22	.	.	PUNCT
ftr-416	262	23	)	)	PUNCT
ftr-416	262	24	.	.	PUNCT
ftr-416	263	1	the	the	DET
ftr-416	263	2	purpose	purpose	NOUN
ftr-416	263	3	of	of	ADP
ftr-416	263	4	both	both	CCONJ
ftr-416	263	5	the	the	DET
ftr-416	263	6	1924	1924	NUM
ftr-416	263	7	gift	gift	NOUN
ftr-416	263	8	tax	tax	NOUN
ftr-416	263	9	and	and	CCONJ
ftr-416	263	10	the	the	DET
ftr-416	263	11	current	current	ADJ
ftr-416	263	12	gift	gift	NOUN
ftr-416	263	13	tax	tax	NOUN
ftr-416	263	14	was	be	AUX
ftr-416	263	15	to	to	PART
ftr-416	263	16	act	act	VERB
ftr-416	263	17	as	as	ADP
ftr-416	263	18	a	a	DET
ftr-416	263	19	backstop	backstop	NOUN
ftr-416	263	20	to	to	ADP
ftr-416	263	21	the	the	DET
ftr-416	263	22	federal	federal	ADJ
ftr-416	263	23	estate	estate	NOUN
ftr-416	263	24	tax	tax	NOUN
ftr-416	263	25	.	.	PUNCT
ftr-416	264	1	sherman	sherman	PROPN
ftr-416	264	2	,	,	PUNCT
ftr-416	264	3	supra	supra	PROPN
ftr-416	264	4	note	note	PROPN
ftr-416	264	5	5	5	NUM
ftr-416	264	6	,	,	PUNCT
ftr-416	264	7	at	at	ADP
ftr-416	264	8	589	589	NUM
ftr-416	264	9	;	;	PUNCT
ftr-416	264	10	campfield	campfield	NOUN
ftr-416	264	11	,	,	PUNCT
ftr-416	264	12	supra	supra	NOUN
ftr-416	264	13	,	,	PUNCT
ftr-416	264	14	at	at	ADP
ftr-416	264	15	¶	¶	PROPN
ftr-416	264	16	2001	2001	NUM
ftr-416	264	17	;	;	PUNCT
ftr-416	264	18	see	see	VERB
ftr-416	264	19	also	also	ADV
ftr-416	264	20	w	w	PROPN
ftr-416	264	21	.	.	PUNCT
ftr-416	265	1	leslie	leslie	PROPN
ftr-416	265	2	peat	peat	PROPN
ftr-416	265	3	&	&	CCONJ
ftr-416	265	4	stephanie	stephanie	PROPN
ftr-416	265	5	j	j	PROPN
ftr-416	265	6	.	.	PUNCT
ftr-416	266	1	willbanks	willbank	NOUN
ftr-416	266	2	,	,	PUNCT
ftr-416	266	3	federal	federal	ADJ
ftr-416	266	4	estate	estate	NOUN
ftr-416	266	5	and	and	CCONJ
ftr-416	266	6	gift	gift	NOUN
ftr-416	266	7	taxation	taxation	NOUN
ftr-416	266	8	§	§	PROPN
ftr-416	266	9	1.01	1.01	NUM
ftr-416	266	10	,	,	PUNCT
ftr-416	266	11	at	at	ADP
ftr-416	266	12	2	2	NUM
ftr-416	266	13	,	,	PUNCT
ftr-416	266	14	(	(	PUNCT
ftr-416	266	15	2d	2d	NOUN
ftr-416	266	16	.	.	PUNCT
ftr-416	267	1	1995	1995	NUM
ftr-416	267	2	)	)	PUNCT
ftr-416	268	1	;	;	PUNCT
ftr-416	268	2	stephens	stephen	NOUN
ftr-416	268	3	,	,	PUNCT
ftr-416	268	4	supra	supra	PROPN
ftr-416	268	5	note	note	NOUN
ftr-416	268	6	13	13	NUM
ftr-416	268	7	,	,	PUNCT
ftr-416	268	8	at	at	ADP
ftr-416	268	9	¶	¶	PROPN
ftr-416	268	10	1.03[1	1.03[1	NUM
ftr-416	268	11	]	]	X
ftr-416	268	12	(	(	PUNCT
ftr-416	268	13	“	"	PUNCT
ftr-416	268	14	the	the	DET
ftr-416	268	15	gift	gift	NOUN
ftr-416	268	16	tax	tax	NOUN
ftr-416	268	17	is	be	AUX
ftr-416	268	18	a	a	DET
ftr-416	268	19	junior	junior	ADJ
ftr-416	268	20	partner	partner	NOUN
ftr-416	268	21	of	of	ADP
ftr-416	268	22	the	the	DET
ftr-416	268	23	estate	estate	NOUN
ftr-416	268	24	tax	tax	NOUN
ftr-416	268	25	.	.	PUNCT
ftr-416	268	26	”	"	PUNCT
ftr-416	268	27	)	)	PUNCT
ftr-416	268	28	;	;	PUNCT
ftr-416	268	29	sanford	sanford	PROPN
ftr-416	268	30	v.	v.	PROPN
ftr-416	268	31	commissioner	commissioner	PROPN
ftr-416	268	32	,	,	PUNCT
ftr-416	268	33	308	308	NUM
ftr-416	268	34	u.s	u.s	PROPN
ftr-416	268	35	.	.	PROPN
ftr-416	268	36	39	39	NUM
ftr-416	268	37	,	,	PUNCT
ftr-416	268	38	44	44	NUM
ftr-416	268	39	(	(	PUNCT
ftr-416	268	40	1939	1939	NUM
ftr-416	268	41	)	)	PUNCT
ftr-416	268	42	(	(	PUNCT
ftr-416	268	43	“	"	PUNCT
ftr-416	268	44	an	an	DET
ftr-416	268	45	important	important	ADJ
ftr-416	268	46	,	,	PUNCT
ftr-416	268	47	if	if	SCONJ
ftr-416	268	48	not	not	PART
ftr-416	268	49	the	the	DET
ftr-416	268	50	main	main	ADJ
ftr-416	268	51	purpose	purpose	NOUN
ftr-416	268	52	,	,	PUNCT
ftr-416	268	53	of	of	ADP
ftr-416	268	54	the	the	DET
ftr-416	268	55	gift	gift	NOUN
ftr-416	268	56	tax	tax	NOUN
ftr-416	268	57	was	be	AUX
ftr-416	268	58	to	to	PART
ftr-416	268	59	prevent	prevent	VERB
ftr-416	268	60	or	or	CCONJ
ftr-416	268	61	compensate	compensate	VERB
ftr-416	268	62	for	for	ADP
ftr-416	268	63	avoidance	avoidance	NOUN
ftr-416	268	64	of	of	ADP
ftr-416	268	65	death	death	NOUN
ftr-416	268	66	taxes	taxis	NOUN
ftr-416	268	67	by	by	ADP
ftr-416	268	68	taxing	tax	VERB
ftr-416	268	69	the	the	DET
ftr-416	268	70	gifts	gift	NOUN
ftr-416	268	71	of	of	ADP
ftr-416	268	72	property	property	NOUN
ftr-416	268	73	inter	inter	NOUN
ftr-416	268	74	vivos	vivos	ADJ
ftr-416	268	75	which	which	PRON
ftr-416	268	76	,	,	PUNCT
ftr-416	268	77	but	but	CCONJ
ftr-416	268	78	for	for	ADP
ftr-416	268	79	the	the	DET
ftr-416	268	80	gifts	gift	NOUN
ftr-416	268	81	,	,	PUNCT
ftr-416	268	82	would	would	AUX
ftr-416	268	83	be	be	AUX
ftr-416	268	84	subject	subject	ADJ
ftr-416	268	85	in	in	ADP
ftr-416	268	86	its	its	PRON
ftr-416	268	87	original	original	ADJ
ftr-416	268	88	or	or	CCONJ
ftr-416	268	89	converted	convert	VERB
ftr-416	268	90	form	form	NOUN
ftr-416	268	91	to	to	ADP
ftr-416	268	92	the	the	DET
ftr-416	268	93	tax	tax	NOUN
ftr-416	268	94	laid	lay	VERB
ftr-416	268	95	upon	upon	SCONJ
ftr-416	268	96	transfers	transfer	NOUN
ftr-416	268	97	at	at	ADP
ftr-416	268	98	death	death	NOUN
ftr-416	268	99	.	.	PUNCT
ftr-416	268	100	”	"	PUNCT
ftr-416	268	101	)	)	PUNCT
ftr-416	268	102	.	.	PUNCT
ftr-416	269	1	considering	consider	VERB
ftr-416	269	2	that	that	SCONJ
ftr-416	269	3	the	the	DET
ftr-416	269	4	federal	federal	ADJ
ftr-416	269	5	gift	gift	NOUN
ftr-416	269	6	tax	tax	NOUN
ftr-416	269	7	was	be	AUX
ftr-416	269	8	enacted	enact	VERB
ftr-416	269	9	predominately	predominately	ADV
ftr-416	269	10	as	as	ADP
ftr-416	269	11	a	a	DET
ftr-416	269	12	back	back	NOUN
ftr-416	269	13	-	-	PUNCT
ftr-416	269	14	stop	stop	NOUN
ftr-416	269	15	to	to	ADP
ftr-416	269	16	the	the	DET
ftr-416	269	17	federal	federal	ADJ
ftr-416	269	18	estate	estate	NOUN
ftr-416	269	19	tax	tax	NOUN
ftr-416	269	20	,	,	PUNCT
ftr-416	269	21	it	it	PRON
ftr-416	269	22	is	be	AUX
ftr-416	269	23	curious	curious	ADJ
ftr-416	269	24	that	that	SCONJ
ftr-416	269	25	egt	egt	PROPN
ftr-416	269	26	rra	rra	PROPN
ftr-416	269	27	repealed	repeal	VERB
ftr-416	269	28	(	(	PUNCT
ftr-416	269	29	albeit	albeit	SCONJ
ftr-416	269	30	for	for	ADP
ftr-416	269	31	one	one	NUM
ftr-416	269	32	year	year	NOUN
ftr-416	269	33	)	)	PUNCT
ftr-416	270	1	the	the	DET
ftr-416	270	2	federal	federal	ADJ
ftr-416	270	3	estate	estate	NOUN
ftr-416	270	4	tax	tax	NOUN
ftr-416	270	5	but	but	CCONJ
ftr-416	270	6	not	not	PART
ftr-416	270	7	the	the	DET
ftr-416	270	8	gift	gift	NOUN
ftr-416	270	9	tax	tax	NOUN
ftr-416	270	10	.	.	PUNCT
ftr-416	271	1	irc	irc	PROPN
ftr-416	271	2	§	§	PROPN
ftr-416	271	3	2210(a	2210(a	NUM
ftr-416	271	4	)	)	PUNCT
ftr-416	271	5	.	.	PUNCT
ftr-416	272	1	earlier	early	ADJ
ftr-416	272	2	proposals	proposal	NOUN
ftr-416	272	3	considered	consider	VERB
ftr-416	272	4	by	by	ADP
ftr-416	272	5	congress	congress	PROPN
ftr-416	272	6	repealed	repeal	VERB
ftr-416	272	7	both	both	CCONJ
ftr-416	272	8	the	the	DET
ftr-416	272	9	estate	estate	NOUN
ftr-416	272	10	tax	tax	NOUN
ftr-416	272	11	and	and	CCONJ
ftr-416	272	12	the	the	DET
ftr-416	272	13	gift	gift	NOUN
ftr-416	272	14	tax	tax	NOUN
ftr-416	272	15	.	.	PUNCT
ftr-416	273	1	see	see	VERB
ftr-416	273	2	,	,	PUNCT
ftr-416	273	3	e.g.	e.g.	ADV
ftr-416	273	4	,	,	PUNCT
ftr-416	273	5	h.r	h.r	PROPN
ftr-416	273	6	.	.	PROPN
ftr-416	273	7	8	8	NUM
ftr-416	273	8	,	,	PUNCT
ftr-416	273	9	107th	107th	ADJ
ftr-416	273	10	cong	cong	NOUN
ftr-416	273	11	.	.	PUNCT
ftr-416	274	1	(	(	PUNCT
ftr-416	274	2	2001	2001	NUM
ftr-416	274	3	)	)	PUNCT
ftr-416	274	4	;	;	PUNCT
ftr-416	274	5	h.r	h.r	PROPN
ftr-416	274	6	.	.	PROPN
ftr-416	274	7	130	130	NUM
ftr-416	274	8	,	,	PUNCT
ftr-416	274	9	107th	107th	ADJ
ftr-416	274	10	cong	cong	NOUN
ftr-416	274	11	.	.	PUNCT
ftr-416	274	12	,	,	PUNCT
ftr-416	274	13	(	(	PUNCT
ftr-416	274	14	2001	2001	NUM
ftr-416	274	15	)	)	PUNCT
ftr-416	274	16	.	.	PUNCT
ftr-416	275	1	however	however	ADV
ftr-416	275	2	,	,	PUNCT
ftr-416	275	3	commentators	commentator	NOUN
ftr-416	275	4	noted	note	VERB
ftr-416	275	5	that	that	SCONJ
ftr-416	275	6	repeal	repeal	NOUN
ftr-416	275	7	of	of	ADP
ftr-416	275	8	the	the	DET
ftr-416	275	9	gift	gift	NOUN
ftr-416	275	10	tax	tax	NOUN
ftr-416	275	11	would	would	AUX
ftr-416	275	12	permit	permit	VERB
ftr-416	275	13	substantial	substantial	ADJ
ftr-416	275	14	income	income	NOUN
ftr-416	275	15	tax	tax	NOUN
ftr-416	275	16	avoidance	avoidance	NOUN
ftr-416	275	17	by	by	ADP
ftr-416	275	18	facilitating	facilitate	VERB
ftr-416	275	19	gifts	gift	NOUN
ftr-416	275	20	of	of	ADP
ftr-416	275	21	income	income	NOUN
ftr-416	275	22	producing	produce	VERB
ftr-416	275	23	property	property	NOUN
ftr-416	275	24	to	to	PART
ftr-416	275	25	lower	lower	VERB
ftr-416	275	26	tax	tax	NOUN
ftr-416	275	27	bracket	bracket	NOUN
ftr-416	275	28	individuals	individual	NOUN
ftr-416	275	29	.	.	PUNCT
ftr-416	276	1	see	see	VERB
ftr-416	276	2	,	,	PUNCT
ftr-416	276	3	e.g.	e.g.	ADV
ftr-416	276	4	,	,	PUNCT
ftr-416	276	5	jonathan	jonathan	PROPN
ftr-416	276	6	g.	g.	PROPN
ftr-416	276	7	blattmachr	blattmachr	PROPN
ftr-416	276	8	&	&	CCONJ
ftr-416	276	9	mitchell	mitchell	PROPN
ftr-416	276	10	m.	m.	PROPN
ftr-416	276	11	gans	gans	PROPN
ftr-416	276	12	,	,	PUNCT
ftr-416	276	13	wealth	wealth	NOUN
ftr-416	276	14	transfer	transfer	NOUN
ftr-416	276	15	tax	tax	NOUN
ftr-416	276	16	repeal	repeal	NOUN
ftr-416	276	17	:	:	PUNCT
ftr-416	276	18	some	some	DET
ftr-416	276	19	thoughts	thought	NOUN
ftr-416	276	20	on	on	ADP
ftr-416	276	21	policy	policy	NOUN
ftr-416	276	22	and	and	CCONJ
ftr-416	276	23	planning	planning	NOUN
ftr-416	276	24	,	,	PUNCT
ftr-416	276	25	trusts	trust	NOUN
ftr-416	276	26	&	&	CCONJ
ftr-416	276	27	estates	estates	PROPN
ftr-416	276	28	,	,	PUNCT
ftr-416	276	29	feb	feb	PROPN
ftr-416	276	30	.	.	PROPN
ftr-416	276	31	2001	2001	NUM
ftr-416	276	32	,	,	PUNCT
ftr-416	276	33	at	at	ADP
ftr-416	276	34	49	49	NUM
ftr-416	276	35	,	,	PUNCT
ftr-416	276	36	58	58	NUM
ftr-416	276	37	;	;	PUNCT
ftr-416	276	38	william	william	PROPN
ftr-416	276	39	m.	m.	PROPN
ftr-416	276	40	vandenburgh	vandenburgh	PROPN
ftr-416	276	41	&	&	CCONJ
ftr-416	276	42	philip	philip	PROPN
ftr-416	276	43	j.	j.	PROPN
ftr-416	276	44	harmelink	harmelink	PROPN
ftr-416	276	45	,	,	PUNCT
ftr-416	276	46	the	the	DET
ftr-416	276	47	uncertainty	uncertainty	NOUN
ftr-416	276	48	of	of	ADP
ftr-416	276	49	death	death	NOUN
ftr-416	276	50	and	and	CCONJ
ftr-416	276	51	taxes	taxis	NOUN
ftr-416	276	52	,	,	PUNCT
ftr-416	276	53	journal	journal	NOUN
ftr-416	276	54	of	of	ADP
ftr-416	276	55	accountancy	accountancy	NOUN
ftr-416	276	56	,	,	PUNCT
ftr-416	276	57	oct	oct	PROPN
ftr-416	276	58	.	.	PROPN
ftr-416	276	59	2001	2001	NUM
ftr-416	276	60	,	,	PUNCT
ftr-416	276	61	at	at	ADP
ftr-416	276	62	95	95	NUM
ftr-416	276	63	,	,	PUNCT
ftr-416	276	64	97	97	NUM
ftr-416	276	65	.	.	PUNCT
ftr-416	277	1	therefore	therefore	ADV
ftr-416	277	2	,	,	PUNCT
ftr-416	277	3	congress	congress	PROPN
ftr-416	277	4	retained	retain	VERB
ftr-416	277	5	the	the	DET
ftr-416	277	6	federal	federal	ADJ
ftr-416	277	7	gift	gift	NOUN
ftr-416	277	8	tax	tax	NOUN
ftr-416	277	9	in	in	ADP
ftr-416	277	10	order	order	NOUN
ftr-416	277	11	to	to	PART
ftr-416	277	12	use	use	VERB
ftr-416	277	13	it	it	PRON
ftr-416	277	14	as	as	ADP
ftr-416	277	15	a	a	DET
ftr-416	277	16	backstop	backstop	NOUN
ftr-416	277	17	to	to	ADP
ftr-416	277	18	the	the	DET
ftr-416	277	19	federal	federal	ADJ
ftr-416	277	20	income	income	NOUN
ftr-416	277	21	tax	tax	NOUN
ftr-416	277	22	.	.	PUNCT
ftr-416	278	1	john	john	PROPN
ftr-416	278	2	s.	s.	PROPN
ftr-416	278	3	seich	seich	PROPN
ftr-416	278	4	&	&	CCONJ
ftr-416	278	5	jason	jason	PROPN
ftr-416	278	6	l.	l.	PROPN
ftr-416	278	7	seifert	seifert	PROPN
ftr-416	278	8	,	,	PUNCT
ftr-416	278	9	estate	estate	NOUN
ftr-416	278	10	planning	planning	NOUN
ftr-416	278	11	in	in	ADP
ftr-416	278	12	a	a	DET
ftr-416	278	13	time	time	NOUN
ftr-416	278	14	of	of	ADP
ftr-416	278	15	unpredictability	unpredictability	NOUN
ftr-416	278	16	,	,	PUNCT
ftr-416	278	17	ohio	ohio	PROPN
ftr-416	278	18	cpa	cpa	PROPN
ftr-416	278	19	journal	journal	PROPN
ftr-416	278	20	,	,	PUNCT
ftr-416	278	21	jan	jan	PROPN
ftr-416	278	22	.	.	PROPN
ftr-416	278	23	1	1	NUM
ftr-416	278	24	,	,	PUNCT
ftr-416	278	25	2002	2002	NUM
ftr-416	278	26	,	,	PUNCT
ftr-416	278	27	at	at	ADP
ftr-416	278	28	30	30	NUM
ftr-416	278	29	;	;	PUNCT
ftr-416	278	30	campfield	campfield	NOUN
ftr-416	278	31	,	,	PUNCT
ftr-416	278	32	supra	supra	NOUN
ftr-416	278	33	,	,	PUNCT
ftr-416	278	34	at	at	ADP
ftr-416	278	35	¶	¶	PROPN
ftr-416	278	36	1033	1033	NUM
ftr-416	278	37	.	.	PUNCT
ftr-416	279	1	further	far	ADV
ftr-416	279	2	,	,	PUNCT
ftr-416	279	3	retaining	retain	VERB
ftr-416	279	4	the	the	DET
ftr-416	279	5	federal	federal	ADJ
ftr-416	279	6	gift	gift	NOUN
ftr-416	279	7	tax	tax	NOUN
ftr-416	279	8	reduced	reduce	VERB
ftr-416	279	9	the	the	DET
ftr-416	279	10	estimate	estimate	NOUN
ftr-416	279	11	of	of	ADP
ftr-416	279	12	the	the	DET
ftr-416	279	13	cost	cost	NOUN
ftr-416	279	14	of	of	ADP
ftr-416	279	15	egtrra	egtrra	ADJ
ftr-416	279	16	by	by	ADP
ftr-416	279	17	,	,	PUNCT
ftr-416	279	18	at	at	ADP
ftr-416	279	19	least	least	ADJ
ftr-416	279	20	theoretically	theoretically	ADV
ftr-416	279	21	,	,	PUNCT
ftr-416	279	22	ameliorating	ameliorate	VERB
ftr-416	279	23	the	the	DET
ftr-416	279	24	possible	possible	ADJ
ftr-416	279	25	income	income	NOUN
ftr-416	279	26	tax	tax	NOUN
ftr-416	279	27	loss	loss	NOUN
ftr-416	279	28	.	.	PUNCT
ftr-416	280	1	32	32	NUM
ftr-416	280	2	.	.	PUNCT
ftr-416	281	1	revenue	revenue	NOUN
ftr-416	281	2	act	act	NOUN
ftr-416	281	3	of	of	ADP
ftr-416	281	4	1932	1932	NUM
ftr-416	281	5	,	,	PUNCT
ftr-416	281	6	ch	ch	NOUN
ftr-416	281	7	.	.	PROPN
ftr-416	281	8	209	209	NUM
ftr-416	281	9	,	,	PUNCT
ftr-416	281	10	§	§	NOUN
ftr-416	281	11	504	504	NUM
ftr-416	281	12	,	,	PUNCT
ftr-416	281	13	47	47	NUM
ftr-416	281	14	stat	stat	NOUN
ftr-416	281	15	.	.	PUNCT
ftr-416	282	1	169	169	NUM
ftr-416	282	2	,	,	PUNCT
ftr-416	282	3	247	247	NUM
ftr-416	282	4	(	(	PUNCT
ftr-416	282	5	1932	1932	NUM
ftr-416	282	6	)	)	PUNCT
ftr-416	282	7	;	;	PUNCT
ftr-416	282	8	boris	boris	PROPN
ftr-416	282	9	i.	i.	PROPN
ftr-416	282	10	bittker	bittker	PROPN
ftr-416	282	11	,	,	PUNCT
ftr-416	282	12	the	the	DET
ftr-416	282	13	$	$	SYM
ftr-416	282	14	10,000	10,000	NUM
ftr-416	282	15	annual	annual	ADJ
ftr-416	282	16	per	per	ADP
ftr-416	282	17	-	-	PUNCT
ftr-416	282	18	donee	donee	NOUN
ftr-416	282	19	gift	gift	NOUN
ftr-416	282	20	tax	tax	NOUN
ftr-416	282	21	exclusion	exclusion	NOUN
ftr-416	282	22	,	,	PUNCT
ftr-416	283	1	44	44	NUM
ftr-416	283	2	ohio	ohio	PROPN
ftr-416	283	3	st	st	PROPN
ftr-416	283	4	.	.	PROPN
ftr-416	283	5	l.j	l.j	PROPN
ftr-416	283	6	.	.	PROPN
ftr-416	283	7	447	447	NUM
ftr-416	283	8	,	,	PUNCT
ftr-416	283	9	447	447	NUM
ftr-416	283	10	(	(	PUNCT
ftr-416	283	11	1983	1983	NUM
ftr-416	283	12	)	)	PUNCT
ftr-416	283	13	.	.	PUNCT
ftr-416	284	1	the	the	DET
ftr-416	284	2	1924	1924	NUM
ftr-416	284	3	gift	gift	NOUN
ftr-416	284	4	tax	tax	NOUN
ftr-416	284	5	contained	contain	VERB
ftr-416	284	6	an	an	DET
ftr-416	284	7	annual	annual	ADJ
ftr-416	284	8	$	$	SYM
ftr-416	284	9	50,000	50,000	NUM
ftr-416	284	10	per	per	ADP
ftr-416	284	11	donor	donor	NOUN
ftr-416	284	12	exclusion	exclusion	NOUN
ftr-416	284	13	.	.	PUNCT
ftr-416	285	1	revenue	revenue	NOUN
ftr-416	285	2	act	act	NOUN
ftr-416	285	3	of	of	ADP
ftr-416	285	4	1924	1924	NUM
ftr-416	285	5	,	,	PUNCT
ftr-416	285	6	ch	ch	NOUN
ftr-416	285	7	.	.	PROPN
ftr-416	285	8	234	234	NUM
ftr-416	285	9	,	,	PUNCT
ftr-416	285	10	§	§	PROPN
ftr-416	285	11	321	321	NUM
ftr-416	285	12	,	,	PUNCT
ftr-416	285	13	43	43	NUM
ftr-416	285	14	stat	stat	NOUN
ftr-416	285	15	.	.	PUNCT
ftr-416	286	1	253	253	NUM
ftr-416	286	2	,	,	PUNCT
ftr-416	286	3	314	314	NUM
ftr-416	286	4	(	(	PUNCT
ftr-416	286	5	repealed	repeal	VERB
ftr-416	286	6	1926	1926	NUM
ftr-416	286	7	)	)	PUNCT
ftr-416	286	8	.	.	PUNCT
ftr-416	287	1	33	33	NUM
ftr-416	287	2	.	.	PUNCT
ftr-416	288	1	economic	economic	ADJ
ftr-416	288	2	recovery	recovery	NOUN
ftr-416	288	3	tax	tax	NOUN
ftr-416	288	4	act	act	NOUN
ftr-416	288	5	of	of	ADP
ftr-416	288	6	1981	1981	NUM
ftr-416	288	7	.	.	PUNCT
ftr-416	289	1	pub	pub	NOUN
ftr-416	289	2	.	.	PUNCT
ftr-416	290	1	l.	l.	PROPN
ftr-416	290	2	no	no	INTJ
ftr-416	290	3	.	.	PROPN
ftr-416	291	1	97	97	NUM
ftr-416	291	2	-	-	SYM
ftr-416	291	3	34	34	NUM
ftr-416	291	4	,	,	PUNCT
ftr-416	291	5	§	§	PROPN
ftr-416	291	6	441(a	441(a	PROPN
ftr-416	291	7	)	)	PUNCT
ftr-416	291	8	,	,	PUNCT
ftr-416	291	9	95	95	NUM
ftr-416	291	10	stat	stat	NOUN
ftr-416	291	11	.	.	PUNCT
ftr-416	292	1	172	172	NUM
ftr-416	292	2	,	,	PUNCT
ftr-416	292	3	319	319	NUM
ftr-416	292	4	(	(	PUNCT
ftr-416	292	5	1981	1981	NUM
ftr-416	292	6	)	)	PUNCT
ftr-416	292	7	.	.	PUNCT
ftr-416	293	1	the	the	DET
ftr-416	293	2	annual	annual	ADJ
ftr-416	293	3	exclusion	exclusion	NOUN
ftr-416	293	4	was	be	AUX
ftr-416	293	5	$	$	SYM
ftr-416	293	6	5,000	5,000	NUM
ftr-416	293	7	between	between	ADP
ftr-416	293	8	1932	1932	NUM
ftr-416	293	9	and	and	CCONJ
ftr-416	293	10	1938	1938	NUM
ftr-416	293	11	.	.	PUNCT
ftr-416	294	1	revenue	revenue	NOUN
ftr-416	294	2	act	act	NOUN
ftr-416	294	3	of	of	ADP
ftr-416	294	4	1932	1932	NUM
ftr-416	294	5	ch	ch	NOUN
ftr-416	294	6	.	.	PROPN
ftr-416	294	7	209	209	NUM
ftr-416	294	8	,	,	PUNCT
ftr-416	294	9	§	§	NOUN
ftr-416	294	10	504	504	NUM
ftr-416	294	11	,	,	PUNCT
ftr-416	294	12	47	47	NUM
ftr-416	294	13	stat	stat	NOUN
ftr-416	294	14	.	.	PUNCT
ftr-416	295	1	169	169	NUM
ftr-416	295	2	,	,	PUNCT
ftr-416	295	3	247	247	NUM
ftr-416	295	4	(	(	PUNCT
ftr-416	295	5	1932	1932	NUM
ftr-416	295	6	)	)	PUNCT
ftr-416	295	7	.	.	PUNCT
ftr-416	296	1	beginning	begin	VERB
ftr-416	296	2	in	in	ADP
ftr-416	296	3	1939	1939	NUM
ftr-416	296	4	,	,	PUNCT
ftr-416	296	5	it	it	PRON
ftr-416	296	6	was	be	AUX
ftr-416	296	7	reduced	reduce	VERB
ftr-416	296	8	to	to	ADP
ftr-416	296	9	$	$	SYM
ftr-416	296	10	4,000	4,000	NUM
ftr-416	296	11	.	.	PUNCT
ftr-416	297	1	irc	irc	PROPN
ftr-416	297	2	§	§	PROPN
ftr-416	297	3	1003(6)(2	1003(6)(2	NUM
ftr-416	297	4	)	)	PUNCT
ftr-416	297	5	(	(	PUNCT
ftr-416	297	6	1939	1939	NUM
ftr-416	297	7	)	)	PUNCT
ftr-416	297	8	.	.	PUNCT
ftr-416	298	1	it	it	PRON
ftr-416	298	2	was	be	AUX
ftr-416	298	3	reduced	reduce	VERB
ftr-416	298	4	,	,	PUNCT
ftr-416	298	5	once	once	ADV
ftr-416	298	6	again	again	ADV
ftr-416	298	7	,	,	PUNCT
ftr-416	298	8	in	in	ADP
ftr-416	298	9	1942	1942	NUM
ftr-416	298	10	to	to	ADP
ftr-416	298	11	$	$	SYM
ftr-416	298	12	3,000	3,000	NUM
ftr-416	298	13	.	.	PUNCT
ftr-416	299	1	revenue	revenue	NOUN
ftr-416	299	2	act	act	NOUN
ftr-416	299	3	of	of	ADP
ftr-416	299	4	1942	1942	NUM
ftr-416	299	5	,	,	PUNCT
ftr-416	299	6	ch	ch	NOUN
ftr-416	299	7	.	.	PROPN
ftr-416	299	8	619	619	NUM
ftr-416	300	1	§	§	PROPN
ftr-416	300	2	454	454	NUM
ftr-416	300	3	,	,	PUNCT
ftr-416	300	4	56	56	NUM
ftr-416	300	5	stat	stat	NOUN
ftr-416	300	6	.	.	PUNCT
ftr-416	301	1	798	798	NUM
ftr-416	301	2	,	,	PUNCT
ftr-416	301	3	953	953	NUM
ftr-416	301	4	(	(	PUNCT
ftr-416	301	5	1942	1942	NUM
ftr-416	301	6	)	)	PUNCT
ftr-416	301	7	;	;	PUNCT
ftr-416	301	8	h.r	h.r	PROPN
ftr-416	301	9	.	.	PROPN
ftr-416	301	10	rep	rep	PROPN
ftr-416	301	11	.	.	PROPN
ftr-416	301	12	no	no	INTJ
ftr-416	301	13	.	.	PUNCT
ftr-416	302	1	77	77	NUM
ftr-416	302	2	-	-	SYM
ftr-416	302	3	2333	2333	NUM
ftr-416	302	4	,	,	PUNCT
ftr-416	302	5	ii	ii	PROPN
ftr-416	302	6	.	.	PROPN
ftr-416	302	7	background	background	PROPN
ftr-416	302	8	,	,	PUNCT
ftr-416	302	9	purposes	purpose	NOUN
ftr-416	302	10	&	&	CCONJ
ftr-416	302	11	operation	operation	NOUN
ftr-416	302	12	of	of	ADP
ftr-416	302	13	the	the	DET
ftr-416	302	14	annual	annual	ADJ
ftr-416	302	15	exclusion	exclusion	NOUN
ftr-416	302	16	since	since	SCONJ
ftr-416	302	17	the	the	DET
ftr-416	302	18	enactment	enactment	NOUN
ftr-416	302	19	of	of	ADP
ftr-416	302	20	the	the	DET
ftr-416	302	21	current	current	ADJ
ftr-416	302	22	federal	federal	ADJ
ftr-416	302	23	gift	gift	NOUN
ftr-416	302	24	tax	tax	NOUN
ftr-416	302	25	in	in	ADP
ftr-416	302	26	1932,31	1932,31	NUM
ftr-416	302	27	the	the	DET
ftr-416	302	28	structure	structure	NOUN
ftr-416	302	29	of	of	ADP
ftr-416	302	30	the	the	DET
ftr-416	302	31	annual	annual	ADJ
ftr-416	302	32	exclusion	exclusion	NOUN
ftr-416	302	33	has	have	AUX
ftr-416	302	34	remained	remain	VERB
ftr-416	302	35	unchanged.32	unchanged.32	ADJ
ftr-416	302	36	although	although	SCONJ
ftr-416	302	37	the	the	DET
ftr-416	302	38	amount	amount	NOUN
ftr-416	302	39	of	of	ADP
ftr-416	302	40	the	the	DET
ftr-416	302	41	annual	annual	ADJ
ftr-416	302	42	exclusion	exclusion	NOUN
ftr-416	302	43	has	have	AUX
ftr-416	302	44	varied	vary	VERB
ftr-416	302	45	,	,	PUNCT
ftr-416	302	46	the	the	DET
ftr-416	302	47	exclusion	exclusion	NOUN
ftr-416	302	48	has	have	AUX
ftr-416	302	49	always	always	ADV
ftr-416	302	50	been	be	AUX
ftr-416	302	51	a	a	DET
ftr-416	302	52	specific	specific	ADJ
ftr-416	302	53	sum	sum	NOUN
ftr-416	302	54	per	per	ADP
ftr-416	302	55	donee	donee	NOUN
ftr-416	302	56	per	per	ADP
ftr-416	302	57	year.33	year.33	PROPN
ftr-416	302	58	198	198	NUM
ftr-416	302	59	florida	florida	PROPN
ftr-416	302	60	tax	tax	NOUN
ftr-416	302	61	review	review	NOUN
ftr-416	302	62	[	[	X
ftr-416	302	63	vol.6:2	vol.6:2	NOUN
ftr-416	302	64	at	at	ADP
ftr-416	302	65	37	37	NUM
ftr-416	302	66	(	(	PUNCT
ftr-416	302	67	1942	1942	NUM
ftr-416	302	68	)	)	PUNCT
ftr-416	302	69	(	(	PUNCT
ftr-416	302	70	no	no	INTJ
ftr-416	302	71	ting	ting	NOUN
ftr-416	302	72	that	that	SCONJ
ftr-416	302	73	the	the	DET
ftr-416	302	74	$	$	SYM
ftr-416	302	75	4,000	4,000	NUM
ftr-416	302	76	annual	annual	ADJ
ftr-416	302	77	exclusion	exclusion	NOUN
ftr-416	302	78	allowed	allow	VERB
ftr-416	302	79	donors	donor	NOUN
ftr-416	302	80	“	"	PUNCT
ftr-416	302	81	to	to	PART
ftr-416	302	82	distribute	distribute	VERB
ftr-416	302	83	property	property	NOUN
ftr-416	302	84	of	of	ADP
ftr-416	302	85	large	large	ADJ
ftr-416	302	86	aggregate	aggregate	ADJ
ftr-416	302	87	value	value	NOUN
ftr-416	302	88	over	over	ADP
ftr-416	302	89	a	a	DET
ftr-416	302	90	period	period	NOUN
ftr-416	302	91	of	of	ADP
ftr-416	302	92	years	year	NOUN
ftr-416	302	93	,	,	PUNCT
ftr-416	302	94	free	free	ADJ
ftr-416	302	95	not	not	PART
ftr-416	302	96	only	only	ADV
ftr-416	302	97	of	of	ADP
ftr-416	302	98	gift	gift	NOUN
ftr-416	302	99	tax	tax	NOUN
ftr-416	302	100	but	but	CCONJ
ftr-416	302	101	of	of	ADP
ftr-416	302	102	estate	estate	NOUN
ftr-416	302	103	tax	tax	NOUN
ftr-416	302	104	as	as	ADV
ftr-416	302	105	well	well	ADV
ftr-416	302	106	”	"	PUNCT
ftr-416	302	107	)	)	PUNCT
ftr-416	302	108	;	;	PUNCT
ftr-416	303	1	h.	h.	PROPN
ftr-416	303	2	r.	r.	PROPN
ftr-416	303	3	rep	rep	PROPN
ftr-416	303	4	.	.	PROPN
ftr-416	304	1	no	no	INTJ
ftr-416	304	2	.	.	NOUN
ftr-416	305	1	75	75	NUM
ftr-416	305	2	-	-	SYM
ftr-416	305	3	1860	1860	NUM
ftr-416	305	4	,	,	PUNCT
ftr-416	305	5	at	at	ADP
ftr-416	305	6	61	61	NUM
ftr-416	305	7	(	(	PUNCT
ftr-416	305	8	1938	1938	NUM
ftr-416	305	9	)	)	PUNCT
ftr-416	305	10	(	(	PUNCT
ftr-416	305	11	“	"	PUNCT
ftr-416	305	12	in	in	ADP
ftr-416	305	13	view	view	NOUN
ftr-416	305	14	of	of	ADP
ftr-416	305	15	the	the	DET
ftr-416	305	16	frequency	frequency	NOUN
ftr-416	305	17	with	with	ADP
ftr-416	305	18	which	which	PRON
ftr-416	305	19	donors	donor	NOUN
ftr-416	305	20	are	be	AUX
ftr-416	305	21	induced	induce	VERB
ftr-416	305	22	by	by	ADP
ftr-416	305	23	the	the	DET
ftr-416	305	24	exemption	exemption	NOUN
ftr-416	305	25	to	to	PART
ftr-416	305	26	build	build	VERB
ftr-416	305	27	up	up	ADP
ftr-416	305	28	estates	estate	NOUN
ftr-416	305	29	of	of	ADP
ftr-416	305	30	considerable	considerable	ADJ
ftr-416	305	31	size	size	NOUN
ftr-416	305	32	for	for	ADP
ftr-416	305	33	the	the	DET
ftr-416	305	34	members	member	NOUN
ftr-416	305	35	of	of	ADP
ftr-416	305	36	their	their	PRON
ftr-416	305	37	families	family	NOUN
ftr-416	305	38	,	,	PUNCT
ftr-416	305	39	the	the	DET
ftr-416	305	40	present	present	ADJ
ftr-416	305	41	amount	amount	NOUN
ftr-416	305	42	of	of	ADP
ftr-416	305	43	the	the	DET
ftr-416	305	44	exemption	exemption	NOUN
ftr-416	305	45	is	be	AUX
ftr-416	305	46	regarded	regard	VERB
ftr-416	305	47	as	as	ADP
ftr-416	305	48	unreasonably	unreasonably	ADV
ftr-416	305	49	large	large	ADJ
ftr-416	305	50	.	.	PUNCT
ftr-416	305	51	”	"	PUNCT
ftr-416	305	52	)	)	PUNCT
ftr-416	305	53	.	.	PUNCT
ftr-416	306	1	the	the	DET
ftr-416	306	2	annual	annual	ADJ
ftr-416	306	3	exclusion	exclusion	NOUN
ftr-416	306	4	remained	remain	VERB
ftr-416	306	5	$	$	SYM
ftr-416	306	6	3,000	3,000	NUM
ftr-416	306	7	until	until	ADP
ftr-416	306	8	1982	1982	NUM
ftr-416	306	9	.	.	PUNCT
ftr-416	307	1	in	in	ADP
ftr-416	307	2	1982	1982	NUM
ftr-416	307	3	,	,	PUNCT
ftr-416	307	4	the	the	DET
ftr-416	307	5	exclusion	exclusion	NOUN
ftr-416	307	6	was	be	AUX
ftr-416	307	7	increased	increase	VERB
ftr-416	307	8	to	to	ADP
ftr-416	307	9	$	$	SYM
ftr-416	307	10	10,000	10,000	NUM
ftr-416	307	11	per	per	ADP
ftr-416	307	12	year	year	NOUN
ftr-416	307	13	.	.	PUNCT
ftr-416	308	1	bittker	bittker	PROPN
ftr-416	308	2	,	,	PUNCT
ftr-416	308	3	supra	supra	PROPN
ftr-416	308	4	note	note	NOUN
ftr-416	308	5	32	32	NUM
ftr-416	308	6	,	,	PUNCT
ftr-416	308	7	at	at	ADP
ftr-416	308	8	447	447	NUM
ftr-416	308	9	;	;	PUNCT
ftr-416	308	10	pub	pub	NOUN
ftr-416	308	11	.	.	PUNCT
ftr-416	309	1	l.	l.	PROPN
ftr-416	309	2	no	no	INTJ
ftr-416	309	3	.	.	PROPN
ftr-416	310	1	97	97	NUM
ftr-416	310	2	-	-	SYM
ftr-416	310	3	34	34	NUM
ftr-416	310	4	,	,	PUNCT
ftr-416	310	5	§	§	PROPN
ftr-416	310	6	441(a	441(a	PROPN
ftr-416	310	7	)	)	PUNCT
ftr-416	310	8	,	,	PUNCT
ftr-416	310	9	95	95	NUM
ftr-416	310	10	stat	stat	NOUN
ftr-416	310	11	.	.	PUNCT
ftr-416	311	1	172	172	NUM
ftr-416	311	2	,	,	PUNCT
ftr-416	311	3	319	319	NUM
ftr-416	311	4	(	(	PUNCT
ftr-416	311	5	1981	1981	NUM
ftr-416	311	6	)	)	PUNCT
ftr-416	311	7	.	.	PUNCT
ftr-416	312	1	the	the	DET
ftr-416	312	2	taxpayer	taxpayer	NOUN
ftr-416	312	3	relief	relief	PROPN
ftr-416	312	4	act	act	NOUN
ftr-416	312	5	of	of	ADP
ftr-416	312	6	1997	1997	NUM
ftr-416	312	7	indexed	index	VERB
ftr-416	312	8	the	the	DET
ftr-416	312	9	annual	annual	ADJ
ftr-416	312	10	exclusion	exclusion	NOUN
ftr-416	312	11	for	for	ADP
ftr-416	312	12	inflation	inflation	NOUN
ftr-416	312	13	,	,	PUNCT
ftr-416	312	14	beginning	begin	VERB
ftr-416	312	15	after	after	ADP
ftr-416	312	16	calendar	calendar	NOUN
ftr-416	312	17	year	year	NOUN
ftr-416	312	18	1998	1998	NUM
ftr-416	312	19	.	.	PUNCT
ftr-416	313	1	irc	irc	PROPN
ftr-416	313	2	§	§	PROPN
ftr-416	313	3	2503(b)(2	2503(b)(2	NUM
ftr-416	313	4	)	)	PUNCT
ftr-416	313	5	;	;	PUNCT
ftr-416	313	6	pub	pub	NOUN
ftr-416	313	7	.	.	PUNCT
ftr-416	314	1	l.	l.	PROPN
ftr-416	315	1	no	no	INTJ
ftr-416	315	2	.	.	PUNCT
ftr-416	316	1	105	105	NUM
ftr-416	316	2	-	-	SYM
ftr-416	316	3	34	34	NUM
ftr-416	316	4	,	,	PUNCT
ftr-416	316	5	§	§	PROPN
ftr-416	316	6	501(c	501(c	NUM
ftr-416	316	7	)	)	PUNCT
ftr-416	316	8	111	111	NUM
ftr-416	316	9	stat	stat	NOUN
ftr-416	316	10	.	.	PUNCT
ftr-416	317	1	845	845	NUM
ftr-416	317	2	(	(	PUNCT
ftr-416	317	3	1997	1997	NUM
ftr-416	317	4	)	)	PUNCT
ftr-416	317	5	.	.	PUNCT
ftr-416	318	1	for	for	ADP
ftr-416	318	2	calendar	calendar	NOUN
ftr-416	318	3	year	year	NOUN
ftr-416	318	4	2002	2002	NUM
ftr-416	318	5	,	,	PUNCT
ftr-416	318	6	the	the	DET
ftr-416	318	7	exclusion	exclusion	NOUN
ftr-416	318	8	is	be	AUX
ftr-416	318	9	$	$	SYM
ftr-416	318	10	11,000	11,000	NUM
ftr-416	318	11	per	per	ADP
ftr-416	318	12	year	year	NOUN
ftr-416	318	13	.	.	PUNCT
ftr-416	319	1	rev	rev	PROPN
ftr-416	319	2	.	.	PROPN
ftr-416	319	3	proc	proc	PROPN
ftr-416	319	4	.	.	PUNCT
ftr-416	320	1	2001	2001	NUM
ftr-416	320	2	-	-	SYM
ftr-416	320	3	59	59	NUM
ftr-416	320	4	,	,	PUNCT
ftr-416	320	5	2001	2001	NUM
ftr-416	320	6	-	-	SYM
ftr-416	320	7	52	52	NUM
ftr-416	320	8	i.r.b	i.r.b	NOUN
ftr-416	320	9	.	.	PUNCT
ftr-416	321	1	623	623	NUM
ftr-416	321	2	.	.	PUNCT
ftr-416	322	1	although	although	SCONJ
ftr-416	322	2	the	the	DET
ftr-416	322	3	exclusion	exclusion	NOUN
ftr-416	322	4	is	be	AUX
ftr-416	322	5	,	,	PUNCT
ftr-416	322	6	in	in	ADP
ftr-416	322	7	nominal	nominal	ADJ
ftr-416	322	8	terms	term	NOUN
ftr-416	322	9	,	,	PUNCT
ftr-416	322	10	larger	large	ADJ
ftr-416	322	11	than	than	SCONJ
ftr-416	322	12	it	it	PRON
ftr-416	322	13	has	have	AUX
ftr-416	322	14	ever	ever	ADV
ftr-416	322	15	been	be	AUX
ftr-416	322	16	,	,	PUNCT
ftr-416	322	17	it	it	PRON
ftr-416	322	18	has	have	AUX
ftr-416	322	19	been	be	AUX
ftr-416	322	20	more	more	ADV
ftr-416	322	21	substantial	substantial	ADJ
ftr-416	322	22	.	.	PUNCT
ftr-416	323	1	for	for	ADP
ftr-416	323	2	example	example	NOUN
ftr-416	323	3	,	,	PUNCT
ftr-416	323	4	the	the	DET
ftr-416	323	5	$	$	SYM
ftr-416	323	6	5,000	5,000	NUM
ftr-416	323	7	annual	annual	ADJ
ftr-416	323	8	exclusion	exclusion	NOUN
ftr-416	323	9	enacted	enact	VERB
ftr-416	323	10	in	in	ADP
ftr-416	323	11	1932	1932	NUM
ftr-416	323	12	is	be	AUX
ftr-416	323	13	equivalent	equivalent	ADJ
ftr-416	323	14	to	to	ADP
ftr-416	323	15	$	$	SYM
ftr-416	323	16	65,789	65,789	NUM
ftr-416	323	17	in	in	ADP
ftr-416	323	18	2002	2002	NUM
ftr-416	323	19	dollars	dollar	NOUN
ftr-416	323	20	.	.	PUNCT
ftr-416	324	1	<	<	X
ftr-416	324	2	<	<	X
ftr-416	324	3	http://www.cjr.org/resources/inflater.asp	http://www.cjr.org/resources/inflater.asp	X
ftr-416	324	4	>	>	X
ftr-416	324	5	>	>	PUNCT
ftr-416	324	6	;	;	PUNCT
ftr-416	324	7	revenue	revenue	NOUN
ftr-416	324	8	act	act	NOUN
ftr-416	324	9	of	of	ADP
ftr-416	324	10	1932	1932	NUM
ftr-416	324	11	,	,	PUNCT
ftr-416	324	12	ch	ch	NOUN
ftr-416	324	13	.	.	PROPN
ftr-416	324	14	209	209	NUM
ftr-416	325	1	§	§	PROPN
ftr-416	325	2	504	504	NUM
ftr-416	325	3	,	,	PUNCT
ftr-416	325	4	47	47	NUM
ftr-416	325	5	stat	stat	NOUN
ftr-416	325	6	.	.	PUNCT
ftr-416	326	1	247	247	NUM
ftr-416	326	2	(	(	PUNCT
ftr-416	326	3	1932	1932	NUM
ftr-416	326	4	)	)	PUNCT
ftr-416	326	5	.	.	PUNCT
ftr-416	327	1	34	34	NUM
ftr-416	327	2	.	.	PUNCT
ftr-416	328	1	h.r	h.r	PROPN
ftr-416	328	2	.	.	PROPN
ftr-416	328	3	rep	rep	PROPN
ftr-416	328	4	.	.	PROPN
ftr-416	328	5	no	no	PROPN
ftr-416	328	6	.	.	NOUN
ftr-416	329	1	772	772	NUM
ftr-416	329	2	-	-	SYM
ftr-416	329	3	708	708	NUM
ftr-416	329	4	,	,	PUNCT
ftr-416	329	5	at	at	ADP
ftr-416	329	6	29	29	NUM
ftr-416	329	7	(	(	PUNCT
ftr-416	329	8	1932	1932	NUM
ftr-416	329	9	)	)	PUNCT
ftr-416	329	10	(	(	PUNCT
ftr-416	329	11	“	"	PUNCT
ftr-416	329	12	[	[	X
ftr-416	329	13	the	the	DET
ftr-416	329	14	annual	annual	ADJ
ftr-416	329	15	exclusion	exclusion	NOUN
ftr-416	329	16	]	]	PUNCT
ftr-416	329	17	on	on	ADP
ftr-416	329	18	the	the	DET
ftr-416	329	19	one	one	NUM
ftr-416	329	20	hand	hand	NOUN
ftr-416	329	21	,	,	PUNCT
ftr-416	329	22	is	be	AUX
ftr-416	329	23	to	to	PART
ftr-416	329	24	obviate	obviate	VERB
ftr-416	329	25	the	the	DET
ftr-416	329	26	necessity	necessity	NOUN
ftr-416	329	27	of	of	ADP
ftr-416	329	28	keeping	keep	VERB
ftr-416	329	29	an	an	DET
ftr-416	329	30	account	account	NOUN
ftr-416	329	31	of	of	ADP
ftr-416	329	32	and	and	CCONJ
ftr-416	329	33	reporting	report	VERB
ftr-416	329	34	numerous	numerous	ADJ
ftr-416	329	35	small	small	ADJ
ftr-416	329	36	gifts	gift	NOUN
ftr-416	329	37	,	,	PUNCT
ftr-416	329	38	and	and	CCONJ
ftr-416	329	39	,	,	PUNCT
ftr-416	329	40	on	on	ADP
ftr-416	329	41	the	the	DET
ftr-416	329	42	other	other	ADJ
ftr-416	329	43	,	,	PUNCT
ftr-416	329	44	to	to	PART
ftr-416	329	45	fix	fix	VERB
ftr-416	329	46	the	the	DET
ftr-416	329	47	amount	amount	NOUN
ftr-416	329	48	sufficiently	sufficiently	ADV
ftr-416	329	49	large	large	ADJ
ftr-416	329	50	to	to	PART
ftr-416	329	51	cover	cover	VERB
ftr-416	329	52	in	in	ADP
ftr-416	329	53	most	most	ADJ
ftr-416	329	54	cases	case	NOUN
ftr-416	329	55	wedding	wedding	NOUN
ftr-416	329	56	and	and	CCONJ
ftr-416	329	57	christmas	christmas	NOUN
ftr-416	329	58	gifts	gift	NOUN
ftr-416	329	59	and	and	CCONJ
ftr-416	329	60	occasion	occasion	NOUN
ftr-416	329	61	gifts	gift	NOUN
ftr-416	329	62	of	of	ADP
ftr-416	329	63	relatively	relatively	ADV
ftr-416	329	64	small	small	ADJ
ftr-416	329	65	amounts	amount	NOUN
ftr-416	329	66	.	.	PUNCT
ftr-416	329	67	”	"	PUNCT
ftr-416	329	68	)	)	PUNCT
ftr-416	329	69	;	;	PUNCT
ftr-416	329	70	see	see	VERB
ftr-416	329	71	also	also	ADV
ftr-416	329	72	s.	s.	PROPN
ftr-416	329	73	rep	rep	PROPN
ftr-416	329	74	.	.	PROPN
ftr-416	330	1	no	no	INTJ
ftr-416	330	2	.	.	NOUN
ftr-416	331	1	72	72	NUM
ftr-416	331	2	-	-	SYM
ftr-416	331	3	665	665	NUM
ftr-416	331	4	,	,	PUNCT
ftr-416	331	5	at	at	ADP
ftr-416	331	6	41	41	NUM
ftr-416	331	7	(	(	PUNCT
ftr-416	331	8	1932	1932	NUM
ftr-416	331	9	)	)	PUNCT
ftr-416	331	10	.	.	PUNCT
ftr-416	332	1	arguably	arguably	ADV
ftr-416	332	2	,	,	PUNCT
ftr-416	332	3	the	the	DET
ftr-416	332	4	annual	annual	ADJ
ftr-416	332	5	exclusion	exclusion	NOUN
ftr-416	332	6	far	far	ADV
ftr-416	332	7	exceeds	exceed	VERB
ftr-416	332	8	the	the	DET
ftr-416	332	9	“	"	PUNCT
ftr-416	332	10	relatively	relatively	ADV
ftr-416	332	11	small	small	ADJ
ftr-416	332	12	amounts	amount	NOUN
ftr-416	332	13	”	"	PUNCT
ftr-416	332	14	discussed	discuss	VERB
ftr-416	332	15	by	by	ADP
ftr-416	332	16	the	the	DET
ftr-416	332	17	house	house	PROPN
ftr-416	332	18	and	and	CCONJ
ftr-416	332	19	senate	senate	PROPN
ftr-416	332	20	.	.	PUNCT
ftr-416	333	1	see	see	VERB
ftr-416	333	2	pedrick	pedrick	PROPN
ftr-416	333	3	,	,	PUNCT
ftr-416	333	4	supra	supra	PROPN
ftr-416	333	5	note	note	PROPN
ftr-416	333	6	19	19	NUM
ftr-416	333	7	,	,	PUNCT
ftr-416	333	8	at	at	ADP
ftr-416	333	9	951	951	NUM
ftr-416	333	10	.	.	PUNCT
ftr-416	334	1	35	35	NUM
ftr-416	334	2	.	.	PUNCT
ftr-416	335	1	h.r	h.r	PROPN
ftr-416	335	2	.	.	PROPN
ftr-416	335	3	rep	rep	PROPN
ftr-416	335	4	.	.	PROPN
ftr-416	335	5	no	no	INTJ
ftr-416	335	6	.	.	PUNCT
ftr-416	336	1	77	77	NUM
ftr-416	336	2	-	-	SYM
ftr-416	336	3	2333	2333	NUM
ftr-416	336	4	(	(	PUNCT
ftr-416	336	5	1942	1942	NUM
ftr-416	336	6	)	)	PUNCT
ftr-416	336	7	(	(	PUNCT
ftr-416	336	8	“	"	PUNCT
ftr-416	336	9	under	under	ADP
ftr-416	336	10	existing	exist	VERB
ftr-416	336	11	law	law	NOUN
ftr-416	336	12	,	,	PUNCT
ftr-416	336	13	the	the	DET
ftr-416	336	14	first	first	ADJ
ftr-416	336	15	$	$	SYM
ftr-416	336	16	4,000	4,000	NUM
ftr-416	336	17	in	in	ADP
ftr-416	336	18	value	value	NOUN
ftr-416	336	19	of	of	ADP
ftr-416	336	20	gifts	gift	NOUN
ftr-416	336	21	to	to	ADP
ftr-416	336	22	any	any	DET
ftr-416	336	23	person	person	NOUN
ftr-416	336	24	during	during	ADP
ftr-416	336	25	the	the	DET
ftr-416	336	26	year	year	NOUN
ftr-416	336	27	is	be	AUX
ftr-416	336	28	not	not	PART
ftr-416	336	29	counted	count	VERB
ftr-416	336	30	in	in	ADP
ftr-416	336	31	the	the	DET
ftr-416	336	32	total	total	NOUN
ftr-416	336	33	of	of	ADP
ftr-416	336	34	net	net	ADJ
ftr-416	336	35	gifts	gift	NOUN
ftr-416	336	36	subject	subject	ADJ
ftr-416	336	37	to	to	ADP
ftr-416	336	38	tax	tax	NOUN
ftr-416	336	39	.	.	PUNCT
ftr-416	336	40	.	.	PUNCT
ftr-416	336	41	.	.	PUNCT
ftr-416	337	1	while	while	SCONJ
ftr-416	337	2	administrative	administrative	ADJ
ftr-416	337	3	difficulties	difficulty	NOUN
ftr-416	337	4	prevent	prevent	VERB
ftr-416	337	5	the	the	DET
ftr-416	337	6	abolition	abolition	NOUN
ftr-416	337	7	of	of	ADP
ftr-416	337	8	the	the	DET
ftr-416	337	9	exclusion	exclusion	NOUN
ftr-416	337	10	,	,	PUNCT
ftr-416	337	11	your	your	PRON
ftr-416	337	12	committee	committee	NOUN
ftr-416	337	13	recommend	recommend	VERB
ftr-416	337	14	[	[	X
ftr-416	337	15	sic	sic	ADJ
ftr-416	337	16	]	]	PUNCT
ftr-416	337	17	that	that	SCONJ
ftr-416	337	18	it	it	PRON
ftr-416	337	19	be	be	AUX
ftr-416	337	20	reduced	reduce	VERB
ftr-416	337	21	to	to	ADP
ftr-416	337	22	$	$	SYM
ftr-416	337	23	3,000	3,000	NUM
ftr-416	337	24	.	.	PUNCT
ftr-416	337	25	”	"	PUNCT
ftr-416	337	26	)	)	PUNCT
ftr-416	337	27	.	.	PUNCT
ftr-416	338	1	the	the	DET
ftr-416	338	2	exclusion	exclusion	NOUN
ftr-416	338	3	was	be	AUX
ftr-416	338	4	reduced	reduce	VERB
ftr-416	338	5	to	to	ADP
ftr-416	338	6	$	$	SYM
ftr-416	338	7	3,000	3,000	NUM
ftr-416	338	8	in	in	ADP
ftr-416	338	9	1942	1942	NUM
ftr-416	338	10	revenue	revenue	NOUN
ftr-416	338	11	act	act	NOUN
ftr-416	338	12	of	of	ADP
ftr-416	338	13	1942	1942	NUM
ftr-416	338	14	ch	ch	NOUN
ftr-416	338	15	.	.	PROPN
ftr-416	338	16	619	619	NUM
ftr-416	338	17	,	,	PUNCT
ftr-416	338	18	§	§	PROPN
ftr-416	338	19	454	454	NUM
ftr-416	338	20	,	,	PUNCT
ftr-416	338	21	56	56	NUM
ftr-416	338	22	stat	stat	NOUN
ftr-416	338	23	.	.	PUNCT
ftr-416	339	1	798	798	NUM
ftr-416	339	2	953	953	NUM
ftr-416	339	3	(	(	PUNCT
ftr-416	339	4	1942	1942	NUM
ftr-416	339	5	)	)	PUNCT
ftr-416	339	6	.	.	PUNCT
ftr-416	340	1	36	36	NUM
ftr-416	340	2	.	.	PUNCT
ftr-416	341	1	kent	kent	PROPN
ftr-416	341	2	d.	d.	PROPN
ftr-416	341	3	schenkel	schenkel	PROPN
ftr-416	341	4	,	,	PUNCT
ftr-416	341	5	will	will	AUX
ftr-416	341	6	a	a	DET
ftr-416	341	7	crummey	crummey	NOUN
ftr-416	341	8	beneficial	beneficial	ADJ
ftr-416	341	9	interest	interest	NOUN
ftr-416	341	10	qualify	qualify	VERB
ftr-416	341	11	for	for	ADP
ftr-416	341	12	an	an	DET
ftr-416	341	13	annual	annual	ADJ
ftr-416	341	14	gift	gift	NOUN
ftr-416	341	15	tax	tax	NOUN
ftr-416	341	16	exclusion	exclusion	NOUN
ftr-416	341	17	1997	1997	NUM
ftr-416	341	18	,	,	PUNCT
ftr-416	341	19	tax	tax	NOUN
ftr-416	341	20	adviser	adviser	NOUN
ftr-416	341	21	,	,	PUNCT
ftr-416	341	22	378	378	NUM
ftr-416	341	23	;	;	PUNCT
ftr-416	341	24	scott	scott	PROPN
ftr-416	341	25	h.	h.	PROPN
ftr-416	341	26	malin	malin	PROPN
ftr-416	341	27	,	,	PUNCT
ftr-416	341	28	crummey	crummey	PROPN
ftr-416	341	29	withdrawal	withdrawal	NOUN
ftr-416	341	30	rights	right	NOUN
ftr-416	341	31	:	:	PUNCT
ftr-416	341	32	watch	watch	VERB
ftr-416	341	33	your	your	PRON
ftr-416	341	34	step	step	NOUN
ftr-416	341	35	,	,	PUNCT
ftr-416	341	36	probate	probate	NOUN
ftr-416	341	37	&	&	CCONJ
ftr-416	341	38	property	property	NOUN
ftr-416	341	39	,	,	PUNCT
ftr-416	341	40	mar./apr	mar./apr	PROPN
ftr-416	341	41	.	.	PROPN
ftr-416	341	42	1996	1996	NUM
ftr-416	341	43	,	,	PUNCT
ftr-416	341	44	at	at	ADP
ftr-416	341	45	52	52	NUM
ftr-416	341	46	.	.	PUNCT
ftr-416	342	1	the	the	DET
ftr-416	342	2	annual	annual	ADJ
ftr-416	342	3	exclusion	exclusion	NOUN
ftr-416	342	4	was	be	AUX
ftr-416	342	5	intended	intend	VERB
ftr-416	342	6	as	as	ADP
ftr-416	342	7	a	a	DET
ftr-416	342	8	rule	rule	NOUN
ftr-416	342	9	of	of	ADP
ftr-416	342	10	administrative	administrative	ADJ
ftr-416	342	11	convenience	convenience	NOUN
ftr-416	342	12	.	.	PUNCT
ftr-416	343	1	it	it	PRON
ftr-416	343	2	was	be	AUX
ftr-416	343	3	meant	mean	VERB
ftr-416	343	4	to	to	PART
ftr-416	343	5	exempt	exempt	VERB
ftr-416	343	6	gifts	gift	NOUN
ftr-416	343	7	of	of	ADP
ftr-416	343	8	“	"	PUNCT
ftr-416	343	9	relatively	relatively	ADV
ftr-416	343	10	small	small	ADJ
ftr-416	343	11	amounts	amount	NOUN
ftr-416	343	12	”	"	PUNCT
ftr-416	343	13	from	from	ADP
ftr-416	343	14	taxation	taxation	NOUN
ftr-416	343	15	and	and	CCONJ
ftr-416	343	16	the	the	DET
ftr-416	343	17	concomitant	concomitant	ADJ
ftr-416	343	18	record	record	NOUN
ftr-416	343	19	-	-	PUNCT
ftr-416	343	20	keeping	keep	VERB
ftr-416	343	21	requirements.34	requirements.34	NOUN
ftr-416	343	22	indeed	indeed	ADV
ftr-416	343	23	,	,	PUNCT
ftr-416	343	24	in	in	ADP
ftr-416	343	25	1942	1942	NUM
ftr-416	343	26	the	the	DET
ftr-416	343	27	house	house	NOUN
ftr-416	343	28	of	of	ADP
ftr-416	343	29	representatives	representative	NOUN
ftr-416	343	30	noted	note	VERB
ftr-416	343	31	that	that	SCONJ
ftr-416	343	32	only	only	ADV
ftr-416	343	33	“	"	PUNCT
ftr-416	343	34	administrative	administrative	ADJ
ftr-416	343	35	difficulties	difficulty	NOUN
ftr-416	343	36	”	"	PUNCT
ftr-416	343	37	prevented	prevent	VERB
ftr-416	343	38	complete	complete	ADJ
ftr-416	343	39	elimination	elimination	NOUN
ftr-416	343	40	of	of	ADP
ftr-416	343	41	the	the	DET
ftr-416	343	42	annual	annual	ADJ
ftr-416	343	43	exclusion.35	exclusion.35	NOUN
ftr-416	343	44	despite	despite	SCONJ
ftr-416	343	45	the	the	DET
ftr-416	343	46	original	original	ADJ
ftr-416	343	47	purpose	purpose	NOUN
ftr-416	343	48	of	of	ADP
ftr-416	343	49	the	the	DET
ftr-416	343	50	annual	annual	ADJ
ftr-416	343	51	exclusion	exclusion	NOUN
ftr-416	343	52	,	,	PUNCT
ftr-416	343	53	it	it	PRON
ftr-416	343	54	has	have	AUX
ftr-416	343	55	grown	grow	VERB
ftr-416	343	56	into	into	ADP
ftr-416	343	57	a	a	DET
ftr-416	343	58	significant	significant	ADJ
ftr-416	343	59	estate	estate	NOUN
ftr-416	343	60	planning	planning	NOUN
ftr-416	343	61	tool.36	tool.36	NOUN
ftr-416	343	62	indeed	indeed	ADV
ftr-416	343	63	,	,	PUNCT
ftr-416	343	64	donors	donor	NOUN
ftr-416	343	65	frequently	frequently	ADV
ftr-416	343	66	make	make	VERB
ftr-416	343	67	use	use	NOUN
ftr-416	343	68	of	of	ADP
ftr-416	343	69	the	the	DET
ftr-416	343	70	2003	2003	NUM
ftr-416	343	71	]	]	PUNCT
ftr-416	343	72	back	back	ADV
ftr-416	343	73	to	to	ADP
ftr-416	343	74	the	the	DET
ftr-416	343	75	fu	fu	PROPN
ftr-416	343	76	ture	ture	PROPN
ftr-416	343	77	interest	interest	PROPN
ftr-416	343	78	199	199	NUM
ftr-416	343	79	37	37	NUM
ftr-416	343	80	.	.	PUNCT
ftr-416	344	1	crummey	crummey	PROPN
ftr-416	344	2	powers	power	NOUN
ftr-416	344	3	are	be	AUX
ftr-416	344	4	not	not	PART
ftr-416	344	5	the	the	DET
ftr-416	344	6	only	only	ADJ
ftr-416	344	7	means	mean	NOUN
ftr-416	344	8	for	for	ADP
ftr-416	344	9	making	make	VERB
ftr-416	344	10	annual	annual	ADJ
ftr-416	344	11	exclusion	exclusion	NOUN
ftr-416	344	12	gifts	gift	NOUN
ftr-416	344	13	in	in	ADP
ftr-416	344	14	trust	trust	NOUN
ftr-416	344	15	.	.	PUNCT
ftr-416	345	1	for	for	ADP
ftr-416	345	2	example	example	NOUN
ftr-416	345	3	,	,	PUNCT
ftr-416	345	4	gifts	gift	NOUN
ftr-416	345	5	to	to	ADP
ftr-416	345	6	a	a	DET
ftr-416	345	7	minor	minor	ADJ
ftr-416	345	8	in	in	ADP
ftr-416	345	9	a	a	DET
ftr-416	345	10	trust	trust	NOUN
ftr-416	345	11	that	that	PRON
ftr-416	345	12	meets	meet	VERB
ftr-416	345	13	the	the	DET
ftr-416	345	14	requirements	requirement	NOUN
ftr-416	345	15	of	of	ADP
ftr-416	345	16	section	section	NOUN
ftr-416	345	17	2503(c	2503(c	NUM
ftr-416	345	18	)	)	PUNCT
ftr-416	345	19	of	of	ADP
ftr-416	345	20	the	the	DET
ftr-416	345	21	code	code	NOUN
ftr-416	345	22	may	may	AUX
ftr-416	345	23	be	be	AUX
ftr-416	345	24	fully	fully	ADV
ftr-416	345	25	offset	offset	VERB
ftr-416	345	26	by	by	ADP
ftr-416	345	27	the	the	DET
ftr-416	345	28	annual	annual	ADJ
ftr-416	345	29	exclusion	exclusion	NOUN
ftr-416	345	30	.	.	PUNCT
ftr-416	346	1	irc	irc	PROPN
ftr-416	346	2	§	§	PROPN
ftr-416	346	3	2503(c	2503(c	NUM
ftr-416	346	4	)	)	PUNCT
ftr-416	346	5	.	.	PUNCT
ftr-416	347	1	such	such	ADJ
ftr-416	347	2	trusts	trust	NOUN
ftr-416	347	3	are	be	AUX
ftr-416	347	4	,	,	PUNCT
ftr-416	347	5	however	however	ADV
ftr-416	347	6	,	,	PUNCT
ftr-416	347	7	substantially	substantially	ADV
ftr-416	347	8	less	less	ADV
ftr-416	347	9	flexible	flexible	ADJ
ftr-416	347	10	than	than	ADP
ftr-416	347	11	trusts	trust	NOUN
ftr-416	347	12	using	use	VERB
ftr-416	347	13	crummey	crummey	PROPN
ftr-416	347	14	powers	power	NOUN
ftr-416	347	15	.	.	PUNCT
ftr-416	348	1	38	38	NUM
ftr-416	348	2	.	.	PUNCT
ftr-416	349	1	robert	robert	PROPN
ftr-416	349	2	b.	b.	PROPN
ftr-416	349	3	smith	smith	PROPN
ftr-416	349	4	,	,	PUNCT
ftr-416	349	5	should	should	AUX
ftr-416	349	6	we	we	PRON
ftr-416	349	7	give	give	VERB
ftr-416	349	8	away	away	ADP
ftr-416	349	9	the	the	DET
ftr-416	349	10	annual	annual	ADJ
ftr-416	349	11	exclusion	exclusion	NOUN
ftr-416	349	12	?	?	PUNCT
ftr-416	350	1	1	1	NUM
ftr-416	350	2	fla	fla	PROPN
ftr-416	350	3	.	.	PUNCT
ftr-416	351	1	tax	tax	PROPN
ftr-416	351	2	.	.	PUNCT
ftr-416	352	1	rev	rev	PROPN
ftr-416	352	2	.	.	PROPN
ftr-416	352	3	361	361	NUM
ftr-416	352	4	,	,	PUNCT
ftr-416	352	5	383	383	NUM
ftr-416	352	6	(	(	PUNCT
ftr-416	352	7	1993	1993	NUM
ftr-416	352	8	)	)	PUNCT
ftr-416	352	9	;	;	PUNCT
ftr-416	352	10	boris	boris	PROPN
ftr-416	352	11	j.	j.	PROPN
ftr-416	352	12	bittker	bittker	PROPN
ftr-416	352	13	,	,	PUNCT
ftr-416	352	14	et	et	PROPN
ftr-416	352	15	.	.	PUNCT
ftr-416	353	1	al	al	PROPN
ftr-416	353	2	.	.	PROPN
ftr-416	353	3	,	,	PUNCT
ftr-416	353	4	federal	federal	ADJ
ftr-416	353	5	estate	estate	NOUN
ftr-416	353	6	and	and	CCONJ
ftr-416	353	7	g	g	PROPN
ftr-416	353	8	ift	ift	NOUN
ftr-416	353	9	taxation	taxation	NOUN
ftr-416	353	10	161	161	NUM
ftr-416	353	11	(	(	PUNCT
ftr-416	353	12	7th	7th	ADJ
ftr-416	353	13	ed	ed	NOUN
ftr-416	353	14	.	.	PUNCT
ftr-416	353	15	1996	1996	NUM
ftr-416	353	16	)	)	PUNCT
ftr-416	353	17	;	;	PUNCT
ftr-416	353	18	david	david	PROPN
ftr-416	353	19	c.	c.	PROPN
ftr-416	353	20	johnson	johnson	PROPN
ftr-416	353	21	,	,	PUNCT
ftr-416	353	22	the	the	DET
ftr-416	353	23	1997	1997	NUM
ftr-416	353	24	federal	federal	ADJ
ftr-416	353	25	estate	estate	NOUN
ftr-416	353	26	,	,	PUNCT
ftr-416	353	27	gift	gift	NOUN
ftr-416	353	28	and	and	CCONJ
ftr-416	353	29	trust	trust	NOUN
ftr-416	353	30	tax	tax	NOUN
ftr-416	353	31	changes	change	NOUN
ftr-416	353	32	,	,	PUNCT
ftr-416	353	33	22	22	NUM
ftr-416	353	34	s.	s.	PROPN
ftr-416	353	35	ill	ill	PROPN
ftr-416	353	36	.	.	PUNCT
ftr-416	354	1	u.	u.	PROPN
ftr-416	354	2	l.j	l.j	PROPN
ftr-416	354	3	.	.	PROPN
ftr-416	355	1	27	27	NUM
ftr-416	355	2	,	,	PUNCT
ftr-416	355	3	37	37	NUM
ftr-416	355	4	(	(	PUNCT
ftr-416	355	5	1997	1997	NUM
ftr-416	355	6	)	)	PUNCT
ftr-416	355	7	;	;	PUNCT
ftr-416	355	8	peter	peter	PROPN
ftr-416	355	9	c.	c.	PROPN
ftr-416	355	10	m	m	PROPN
ftr-416	355	11	axfield	axfield	PROPN
ftr-416	355	12	,	,	PUNCT
ftr-416	355	13	troublesome	troublesome	ADJ
ftr-416	355	14	trust	trust	NOUN
ftr-416	355	15	powers	power	NOUN
ftr-416	355	16	under	under	ADP
ftr-416	355	17	section	section	NOUN
ftr-416	355	18	2503(b	2503(b	NUM
ftr-416	355	19	)	)	PUNCT
ftr-416	355	20	,	,	PUNCT
ftr-416	355	21	47	47	NUM
ftr-416	355	22	t	t	NOUN
ftr-416	355	23	axes	axis	NOUN
ftr-416	355	24	,	,	PUNCT
ftr-416	355	25	at	at	ADP
ftr-416	355	26	457	457	NUM
ftr-416	355	27	,	,	PUNCT
ftr-416	355	28	484	484	NUM
ftr-416	355	29	(	(	PUNCT
ftr-416	355	30	1969	1969	NUM
ftr-416	355	31	)	)	PUNCT
ftr-416	355	32	.	.	PUNCT
ftr-416	356	1	the	the	DET
ftr-416	356	2	routine	routine	ADJ
ftr-416	356	3	occasion	occasion	NOUN
ftr-416	356	4	gifts	gift	NOUN
ftr-416	356	5	made	make	VERB
ftr-416	356	6	by	by	ADP
ftr-416	356	7	the	the	DET
ftr-416	356	8	donor	donor	NOUN
ftr-416	356	9	are	be	AUX
ftr-416	356	10	disregarded	disregard	VERB
ftr-416	356	11	with	with	ADP
ftr-416	356	12	impunity	impunity	NOUN
ftr-416	356	13	due	due	ADP
ftr-416	356	14	to	to	ADP
ftr-416	356	15	some	some	DET
ftr-416	356	16	combination	combination	NOUN
ftr-416	356	17	of	of	ADP
ftr-416	356	18	the	the	DET
ftr-416	356	19	difficulty	difficulty	NOUN
ftr-416	356	20	the	the	DET
ftr-416	356	21	irs	irs	PROPN
ftr-416	356	22	would	would	AUX
ftr-416	356	23	have	have	VERB
ftr-416	356	24	in	in	ADP
ftr-416	356	25	tracking	track	VERB
ftr-416	356	26	small	small	ADJ
ftr-416	356	27	gifts	gift	NOUN
ftr-416	356	28	and	and	CCONJ
ftr-416	356	29	the	the	DET
ftr-416	356	30	average	average	ADJ
ftr-416	356	31	layperson	layperson	NOUN
ftr-416	356	32	’s	’s	PART
ftr-416	356	33	understanding	understanding	NOUN
ftr-416	356	34	that	that	SCONJ
ftr-416	356	35	such	such	ADJ
ftr-416	356	36	gifts	gift	NOUN
ftr-416	356	37	are	be	AUX
ftr-416	356	38	beyond	beyond	ADP
ftr-416	356	39	the	the	DET
ftr-416	356	40	scope	scope	NOUN
ftr-416	356	41	of	of	ADP
ftr-416	356	42	the	the	DET
ftr-416	356	43	federal	federal	ADJ
ftr-416	356	44	gift	gift	NOUN
ftr-416	356	45	tax	tax	NOUN
ftr-416	356	46	.	.	PUNCT
ftr-416	357	1	smith	smith	PROPN
ftr-416	357	2	,	,	PUNCT
ftr-416	357	3	supra	supra	PROPN
ftr-416	357	4	,	,	PUNCT
ftr-416	357	5	at	at	ADP
ftr-416	357	6	394	394	NUM
ftr-416	357	7	-	-	SYM
ftr-416	357	8	95	95	NUM
ftr-416	357	9	;	;	PUNCT
ftr-416	357	10	see	see	VERB
ftr-416	357	11	also	also	ADV
ftr-416	357	12	johnson	johnson	PROPN
ftr-416	357	13	,	,	PUNCT
ftr-416	357	14	supra	supra	PROPN
ftr-416	357	15	,	,	PUNCT
ftr-416	357	16	at	at	ADP
ftr-416	357	17	37	37	NUM
ftr-416	357	18	n.29	n.29	NOUN
ftr-416	357	19	.	.	NOUN
ftr-416	357	20	39	39	NUM
ftr-416	357	21	.	.	PUNCT
ftr-416	358	1	irc	irc	PROPN
ftr-416	358	2	§	§	PROPN
ftr-416	358	3	2503(b)(1	2503(b)(1	NUM
ftr-416	358	4	)	)	PUNCT
ftr-416	358	5	.	.	PUNCT
ftr-416	359	1	“	"	PUNCT
ftr-416	359	2	in	in	ADP
ftr-416	359	3	the	the	DET
ftr-416	359	4	case	case	NOUN
ftr-416	359	5	of	of	ADP
ftr-416	359	6	gifts	gift	NOUN
ftr-416	359	7	(	(	PUNCT
ftr-416	359	8	other	other	ADJ
ftr-416	359	9	than	than	ADP
ftr-416	359	10	gifts	gift	NOUN
ftr-416	359	11	of	of	ADP
ftr-416	359	12	future	future	ADJ
ftr-416	359	13	interests	interest	NOUN
ftr-416	359	14	in	in	ADP
ftr-416	359	15	property	property	NOUN
ftr-416	359	16	)	)	PUNCT
ftr-416	359	17	made	make	VERB
ftr-416	359	18	to	to	ADP
ftr-416	359	19	any	any	DET
ftr-416	359	20	person	person	NOUN
ftr-416	359	21	by	by	ADP
ftr-416	359	22	the	the	DET
ftr-416	359	23	donor	donor	NOUN
ftr-416	359	24	during	during	ADP
ftr-416	359	25	the	the	DET
ftr-416	359	26	calendar	calendar	NOUN
ftr-416	359	27	year	year	NOUN
ftr-416	359	28	,	,	PUNCT
ftr-416	359	29	the	the	DET
ftr-416	359	30	first	first	ADJ
ftr-416	359	31	$	$	SYM
ftr-416	359	32	10,000	10,000	NUM
ftr-416	359	33	of	of	ADP
ftr-416	359	34	such	such	ADJ
ftr-416	359	35	gifts	gift	NOUN
ftr-416	359	36	to	to	ADP
ftr-416	359	37	such	such	ADJ
ftr-416	359	38	person	person	NOUN
ftr-416	359	39	shall	shall	AUX
ftr-416	359	40	not	not	PART
ftr-416	359	41	,	,	PUNCT
ftr-416	359	42	for	for	ADP
ftr-416	359	43	purposes	purpose	NOUN
ftr-416	359	44	of	of	ADP
ftr-416	359	45	[	[	X
ftr-416	359	46	the	the	DET
ftr-416	359	47	gift	gift	NOUN
ftr-416	359	48	tax	tax	NOUN
ftr-416	359	49	]	]	PUNCT
ftr-416	359	50	be	be	AUX
ftr-416	359	51	included	include	VERB
ftr-416	359	52	in	in	ADP
ftr-416	359	53	the	the	DET
ftr-416	359	54	total	total	ADJ
ftr-416	359	55	amount	amount	NOUN
ftr-416	359	56	of	of	ADP
ftr-416	359	57	gifts	gift	NOUN
ftr-416	359	58	made	make	VERB
ftr-416	359	59	during	during	ADP
ftr-416	359	60	such	such	ADJ
ftr-416	359	61	year	year	NOUN
ftr-416	359	62	.	.	PUNCT
ftr-416	359	63	”	"	PUNCT
ftr-416	360	1	(	(	PUNCT
ftr-416	360	2	emphasis	emphasis	NOUN
ftr-416	360	3	added	add	VERB
ftr-416	360	4	)	)	PUNCT
ftr-416	360	5	.	.	PUNCT
ftr-416	361	1	i	i	PRON
ftr-416	361	2	d.	d.	PROPN
ftr-416	361	3	40	40	NUM
ftr-416	361	4	.	.	PUNCT
ftr-416	362	1	regs	regs	PROPN
ftr-416	362	2	.	.	PUNCT
ftr-416	363	1	§	§	PROPN
ftr-416	363	2	25.2503	25.2503	NUM
ftr-416	363	3	-	-	SYM
ftr-416	363	4	3(a	3(a	NUM
ftr-416	363	5	)	)	PUNCT
ftr-416	363	6	.	.	PUNCT
ftr-416	364	1	41	41	NUM
ftr-416	364	2	.	.	PUNCT
ftr-416	365	1	h.	h.	PROPN
ftr-416	365	2	r.	r.	PROPN
ftr-416	365	3	rep	rep	PROPN
ftr-416	365	4	.	.	PROPN
ftr-416	366	1	no	no	INTJ
ftr-416	366	2	.	.	NOUN
ftr-416	367	1	72	72	NUM
ftr-416	367	2	-	-	SYM
ftr-416	367	3	708	708	NUM
ftr-416	367	4	,	,	PUNCT
ftr-416	367	5	(	(	PUNCT
ftr-416	367	6	1932	1932	NUM
ftr-416	367	7	)	)	PUNCT
ftr-416	367	8	(	(	PUNCT
ftr-416	367	9	“	"	PUNCT
ftr-416	367	10	the	the	DET
ftr-416	367	11	exemption	exemption	NOUN
ftr-416	367	12	does	do	AUX
ftr-416	367	13	not	not	PART
ftr-416	367	14	apply	apply	VERB
ftr-416	367	15	with	with	ADP
ftr-416	367	16	respect	respect	NOUN
ftr-416	367	17	to	to	ADP
ftr-416	367	18	a	a	DET
ftr-416	367	19	gift	gift	NOUN
ftr-416	367	20	to	to	ADP
ftr-416	367	21	any	any	DET
ftr-416	367	22	donee	donee	NOUN
ftr-416	367	23	to	to	PART
ftr-416	367	24	whom	whom	PRON
ftr-416	367	25	is	be	AUX
ftr-416	367	26	given	give	VERB
ftr-416	367	27	a	a	DET
ftr-416	367	28	‘	'	PUNCT
ftr-416	367	29	future	future	ADJ
ftr-416	367	30	interest	interest	NOUN
ftr-416	367	31	’	'	PUNCT
ftr-416	367	32	.	.	PUNCT
ftr-416	368	1	the	the	DET
ftr-416	368	2	term	term	NOUN
ftr-416	368	3	‘	'	PUNCT
ftr-416	368	4	future	future	ADJ
ftr-416	368	5	interests	interest	NOUN
ftr-416	368	6	in	in	ADP
ftr-416	368	7	property	property	NOUN
ftr-416	368	8	’	'	PUNCT
ftr-416	368	9	refers	refer	VERB
ftr-416	368	10	to	to	ADP
ftr-416	368	11	any	any	DET
ftr-416	368	12	interest	interest	NOUN
ftr-416	368	13	or	or	CCONJ
ftr-416	368	14	estate	estate	NOUN
ftr-416	368	15	,	,	PUNCT
ftr-416	368	16	whether	whether	SCONJ
ftr-416	368	17	vested	vested	ADJ
ftr-416	368	18	or	or	CCONJ
ftr-416	368	19	contingent	contingent	NOUN
ftr-416	368	20	,	,	PUNCT
ftr-416	368	21	limited	limit	VERB
ftr-416	368	22	to	to	PART
ftr-416	368	23	commence	commence	VERB
ftr-416	368	24	in	in	ADP
ftr-416	368	25	possession	possession	NOUN
ftr-416	368	26	or	or	CCONJ
ftr-416	368	27	enjoyment	enjoyment	NOUN
ftr-416	368	28	at	at	ADP
ftr-416	368	29	a	a	DET
ftr-416	368	30	future	future	ADJ
ftr-416	368	31	date	date	NOUN
ftr-416	368	32	.	.	PUNCT
ftr-416	368	33	”	"	PUNCT
ftr-416	368	34	)	)	PUNCT
ftr-416	368	35	.	.	PUNCT
ftr-416	369	1	42	42	NUM
ftr-416	369	2	.	.	PUNCT
ftr-416	370	1	commissioner	commissioner	PROPN
ftr-416	370	2	v.	v.	PROPN
ftr-416	370	3	disston	disston	PROPN
ftr-416	370	4	,	,	PUNCT
ftr-416	370	5	325	325	NUM
ftr-416	370	6	u.s	u.s	PROPN
ftr-416	370	7	.	.	PROPN
ftr-416	370	8	442	442	NUM
ftr-416	370	9	,	,	PUNCT
ftr-416	370	10	446	446	NUM
ftr-416	370	11	(	(	PUNCT
ftr-416	370	12	1945	1945	NUM
ftr-416	370	13	)	)	PUNCT
ftr-416	370	14	.	.	PUNCT
ftr-416	371	1	43	43	NUM
ftr-416	371	2	.	.	PUNCT
ftr-416	372	1	fondren	fondren	PROPN
ftr-416	372	2	v.	v.	PROPN
ftr-416	372	3	commissioner	commissioner	PROPN
ftr-416	372	4	,	,	PUNCT
ftr-416	372	5	324	324	NUM
ftr-416	372	6	u.s	u.s	PROPN
ftr-416	372	7	.	.	PROPN
ftr-416	372	8	18	18	NUM
ftr-416	372	9	,	,	PUNCT
ftr-416	372	10	20	20	NUM
ftr-416	372	11	(	(	PUNCT
ftr-416	372	12	1945	1945	NUM
ftr-416	372	13	)	)	PUNCT
ftr-416	372	14	(	(	PUNCT
ftr-416	372	15	“	"	PUNCT
ftr-416	372	16	under	under	ADP
ftr-416	372	17	these	these	DET
ftr-416	372	18	decisions	decision	NOUN
ftr-416	372	19	it	it	PRON
ftr-416	372	20	is	be	AUX
ftr-416	372	21	not	not	PART
ftr-416	372	22	enough	enough	ADJ
ftr-416	372	23	to	to	PART
ftr-416	372	24	bring	bring	VERB
ftr-416	372	25	the	the	DET
ftr-416	372	26	exclusion	exclusion	NOUN
ftr-416	372	27	into	into	ADP
ftr-416	372	28	force	force	NOUN
ftr-416	372	29	that	that	SCONJ
ftr-416	372	30	the	the	DET
ftr-416	372	31	donee	donee	NOUN
ftr-416	372	32	has	have	VERB
ftr-416	372	33	vested	vest	VERB
ftr-416	372	34	rights	right	NOUN
ftr-416	372	35	.	.	PUNCT
ftr-416	373	1	in	in	ADP
ftr-416	373	2	addition	addition	NOUN
ftr-416	373	3	he	he	PRON
ftr-416	373	4	must	must	AUX
ftr-416	373	5	have	have	VERB
ftr-416	373	6	the	the	DET
ftr-416	373	7	right	right	NOUN
ftr-416	373	8	presently	presently	ADV
ftr-416	373	9	to	to	PART
ftr-416	373	10	use	use	VERB
ftr-416	373	11	,	,	PUNCT
ftr-416	373	12	possess	possess	VERB
ftr-416	373	13	or	or	CCONJ
ftr-416	373	14	enjoy	enjoy	VERB
ftr-416	373	15	the	the	DET
ftr-416	373	16	property	property	NOUN
ftr-416	373	17	.	.	PUNCT
ftr-416	373	18	”	"	PUNCT
ftr-416	373	19	)	)	PUNCT
ftr-416	373	20	.	.	PUNCT
ftr-416	374	1	full	full	ADJ
ftr-416	374	2	annual	annual	ADJ
ftr-416	374	3	exclusion	exclusion	NOUN
ftr-416	374	4	,	,	PUNCT
ftr-416	374	5	often	often	ADV
ftr-416	374	6	through	through	ADP
ftr-416	374	7	the	the	DET
ftr-416	374	8	use	use	NOUN
ftr-416	374	9	of	of	ADP
ftr-416	374	10	crummey	crummey	NOUN
ftr-416	374	11	powers,37	powers,37	VERB
ftr-416	374	12	without	without	ADP
ftr-416	374	13	considering	consider	VERB
ftr-416	374	14	the	the	DET
ftr-416	374	15	occasion	occasion	NOUN
ftr-416	374	16	gifts	gift	NOUN
ftr-416	374	17	made	make	VERB
ftr-416	374	18	by	by	ADP
ftr-416	374	19	the	the	DET
ftr-416	374	20	donor	donor	NOUN
ftr-416	374	21	to	to	ADP
ftr-416	374	22	the	the	DET
ftr-416	374	23	donee.38	donee.38	NOUN
ftr-416	374	24	the	the	DET
ftr-416	374	25	code	code	NOUN
ftr-416	374	26	expressly	expressly	ADV
ftr-416	374	27	provides	provide	VERB
ftr-416	374	28	that	that	SCONJ
ftr-416	374	29	the	the	DET
ftr-416	374	30	annual	annual	ADJ
ftr-416	374	31	exclusion	exclusion	NOUN
ftr-416	374	32	is	be	AUX
ftr-416	374	33	not	not	PART
ftr-416	374	34	available	available	ADJ
ftr-416	374	35	for	for	ADP
ftr-416	374	36	gifts	gift	NOUN
ftr-416	374	37	of	of	ADP
ftr-416	374	38	“	"	PUNCT
ftr-416	374	39	future	future	ADJ
ftr-416	374	40	interests	interest	NOUN
ftr-416	374	41	.	.	PUNCT
ftr-416	375	1	”39	”39	PROPN
ftr-416	375	2	the	the	DET
ftr-416	375	3	code	code	NOUN
ftr-416	375	4	does	do	AUX
ftr-416	375	5	not	not	PART
ftr-416	375	6	,	,	PUNCT
ftr-416	375	7	however	however	ADV
ftr-416	375	8	,	,	PUNCT
ftr-416	375	9	define	define	VERB
ftr-416	375	10	the	the	DET
ftr-416	375	11	term	term	NOUN
ftr-416	375	12	.	.	PUNCT
ftr-416	376	1	the	the	DET
ftr-416	376	2	treasury	treasury	PROPN
ftr-416	376	3	department	department	PROPN
ftr-416	376	4	regulations	regulation	NOUN
ftr-416	376	5	provide	provide	VERB
ftr-416	376	6	a	a	DET
ftr-416	376	7	definition	definition	NOUN
ftr-416	376	8	:	:	PUNCT
ftr-416	376	9	“	"	PUNCT
ftr-416	376	10	‘	'	PUNCT
ftr-416	376	11	future	future	ADJ
ftr-416	376	12	interest	interest	NOUN
ftr-416	376	13	’	'	PUNCT
ftr-416	376	14	is	be	AUX
ftr-416	376	15	a	a	DET
ftr-416	376	16	legal	legal	ADJ
ftr-416	376	17	term	term	NOUN
ftr-416	376	18	,	,	PUNCT
ftr-416	376	19	and	and	CCONJ
ftr-416	376	20	includes	include	VERB
ftr-416	376	21	reversions	reversion	NOUN
ftr-416	376	22	,	,	PUNCT
ftr-416	376	23	remainders	remainder	NOUN
ftr-416	376	24	,	,	PUNCT
ftr-416	376	25	and	and	CCONJ
ftr-416	376	26	other	other	ADJ
ftr-416	376	27	interests	interest	NOUN
ftr-416	376	28	or	or	CCONJ
ftr-416	376	29	estates	estate	NOUN
ftr-416	376	30	,	,	PUNCT
ftr-416	376	31	whether	whether	SCONJ
ftr-416	376	32	a	a	DET
ftr-416	376	33	vested	vested	ADJ
ftr-416	376	34	or	or	CCONJ
ftr-416	376	35	contingent	contingent	NOUN
ftr-416	376	36	,	,	PUNCT
ftr-416	376	37	and	and	CCONJ
ftr-416	376	38	whether	whether	SCONJ
ftr-416	376	39	or	or	CCONJ
ftr-416	376	40	not	not	PART
ftr-416	376	41	supported	support	VERB
ftr-416	376	42	by	by	ADP
ftr-416	376	43	a	a	DET
ftr-416	376	44	particular	particular	ADJ
ftr-416	376	45	interest	interest	NOUN
ftr-416	376	46	or	or	CCONJ
ftr-416	376	47	estate	estate	NOUN
ftr-416	376	48	,	,	PUNCT
ftr-416	376	49	which	which	PRON
ftr-416	376	50	are	be	AUX
ftr-416	376	51	limited	limit	VERB
ftr-416	376	52	to	to	PART
ftr-416	376	53	commence	commence	VERB
ftr-416	376	54	in	in	ADP
ftr-416	376	55	use	use	NOUN
ftr-416	376	56	,	,	PUNCT
ftr-416	376	57	possession	possession	NOUN
ftr-416	376	58	,	,	PUNCT
ftr-416	376	59	or	or	CCONJ
ftr-416	376	60	enjoyment	enjoyment	NOUN
ftr-416	376	61	at	at	ADP
ftr-416	376	62	some	some	DET
ftr-416	376	63	future	future	ADJ
ftr-416	376	64	date	date	NOUN
ftr-416	376	65	or	or	CCONJ
ftr-416	376	66	time	time	NOUN
ftr-416	376	67	.	.	PUNCT
ftr-416	377	1	”40	”40	NOUN
ftr-416	377	2	the	the	DET
ftr-416	377	3	regulation	regulation	NOUN
ftr-416	377	4	is	be	AUX
ftr-416	377	5	similar	similar	ADJ
ftr-416	377	6	to	to	ADP
ftr-416	377	7	the	the	DET
ftr-416	377	8	definition	definition	NOUN
ftr-416	377	9	of	of	ADP
ftr-416	377	10	“	"	PUNCT
ftr-416	377	11	future	future	ADJ
ftr-416	377	12	interest	interest	NOUN
ftr-416	377	13	”	"	PUNCT
ftr-416	377	14	in	in	ADP
ftr-416	377	15	the	the	DET
ftr-416	377	16	congressional	congressional	ADJ
ftr-416	377	17	committee	committee	NOUN
ftr-416	377	18	reports41	reports41	PROPN
ftr-416	377	19	and	and	CCONJ
ftr-416	377	20	has	have	AUX
ftr-416	377	21	been	be	AUX
ftr-416	377	22	approved	approve	VERB
ftr-416	377	23	by	by	ADP
ftr-416	377	24	the	the	DET
ftr-416	377	25	united	united	PROPN
ftr-416	377	26	states	states	PROPN
ftr-416	377	27	supreme	supreme	PROPN
ftr-416	377	28	court.42	court.42	NOUN
ftr-416	377	29	based	base	VERB
ftr-416	377	30	on	on	ADP
ftr-416	377	31	this	this	DET
ftr-416	377	32	definition	definition	NOUN
ftr-416	377	33	,	,	PUNCT
ftr-416	377	34	the	the	DET
ftr-416	377	35	annual	annual	ADJ
ftr-416	377	36	exclusion	exclusion	NOUN
ftr-416	377	37	is	be	AUX
ftr-416	377	38	available	available	ADJ
ftr-416	377	39	only	only	ADV
ftr-416	377	40	if	if	SCONJ
ftr-416	377	41	the	the	DET
ftr-416	377	42	donee	donee	NOUN
ftr-416	377	43	receives	receive	VERB
ftr-416	377	44	immediate	immediate	ADJ
ftr-416	377	45	enjoyment	enjoyment	NOUN
ftr-416	377	46	of	of	ADP
ftr-416	377	47	property.43	property.43	PROPN
ftr-416	378	1	even	even	ADV
ftr-416	378	2	a	a	DET
ftr-416	378	3	short	short	ADJ
ftr-416	378	4	200	200	NUM
ftr-416	378	5	florida	florida	PROPN
ftr-416	378	6	tax	tax	NOUN
ftr-416	378	7	review	review	NOUN
ftr-416	379	1	[	[	X
ftr-416	379	2	vol.6:2	vol.6:2	NOUN
ftr-416	379	3	44	44	NUM
ftr-416	379	4	.	.	PUNCT
ftr-416	380	1	i	i	PRON
ftr-416	380	2	d.	d.	PROPN
ftr-416	380	3	at	at	ADP
ftr-416	380	4	26	26	NUM
ftr-416	380	5	;	;	PUNCT
ftr-416	380	6	hessenbruch	hessenbruch	PROPN
ftr-416	380	7	v.	v.	PROPN
ftr-416	380	8	commissioner	commissioner	PROPN
ftr-416	380	9	,	,	PUNCT
ftr-416	380	10	178	178	NUM
ftr-416	380	11	f.2d	f.2d	SYM
ftr-416	380	12	785	785	NUM
ftr-416	380	13	,	,	PUNCT
ftr-416	380	14	787	787	NUM
ftr-416	380	15	(	(	PUNCT
ftr-416	380	16	3d	3d	NUM
ftr-416	380	17	cir	cir	NOUN
ftr-416	380	18	.	.	PROPN
ftr-416	380	19	1950	1950	NUM
ftr-416	380	20	)	)	PUNCT
ftr-416	380	21	.	.	PUNCT
ftr-416	381	1	45	45	NUM
ftr-416	381	2	.	.	NOUN
ftr-416	381	3	324	324	NUM
ftr-416	381	4	u	u	NOUN
ftr-416	381	5	.s	.s	NOUN
ftr-416	381	6	.	.	PUNCT
ftr-416	382	1	18	18	NUM
ftr-416	382	2	(	(	PUNCT
ftr-416	382	3	1945	1945	NUM
ftr-416	382	4	)	)	PUNCT
ftr-416	382	5	.	.	PUNCT
ftr-416	383	1	46	46	NUM
ftr-416	383	2	.	.	PUNCT
ftr-416	384	1	i	i	PRON
ftr-416	384	2	d	d	PROPN
ftr-416	384	3	.	.	PUNCT
ftr-416	385	1	with	with	ADP
ftr-416	385	2	respect	respect	NOUN
ftr-416	385	3	to	to	ADP
ftr-416	385	4	gifts	gift	NOUN
ftr-416	385	5	in	in	ADP
ftr-416	385	6	trust	trust	NOUN
ftr-416	385	7	,	,	PUNCT
ftr-416	385	8	the	the	DET
ftr-416	385	9	united	united	PROPN
ftr-416	385	10	states	states	PROPN
ftr-416	385	11	supreme	supreme	PROPN
ftr-416	385	12	court	court	PROPN
ftr-416	385	13	decided	decide	VERB
ftr-416	385	14	early	early	ADV
ftr-416	385	15	in	in	ADP
ftr-416	385	16	the	the	DET
ftr-416	385	17	history	history	NOUN
ftr-416	385	18	of	of	ADP
ftr-416	385	19	the	the	DET
ftr-416	385	20	annual	annual	ADJ
ftr-416	385	21	exclusion	exclusion	NOUN
ftr-416	385	22	that	that	SCONJ
ftr-416	385	23	the	the	DET
ftr-416	385	24	crucial	crucial	ADJ
ftr-416	385	25	inquiry	inquiry	NOUN
ftr-416	385	26	was	be	AUX
ftr-416	385	27	whether	whether	SCONJ
ftr-416	385	28	the	the	DET
ftr-416	385	29	beneficiary(ies	beneficiary(ie	NOUN
ftr-416	385	30	)	)	PUNCT
ftr-416	385	31	of	of	ADP
ftr-416	385	32	the	the	DET
ftr-416	385	33	trust	trust	NOUN
ftr-416	385	34	,	,	PUNCT
ftr-416	385	35	received	receive	VERB
ftr-416	385	36	a	a	DET
ftr-416	385	37	present	present	ADJ
ftr-416	385	38	interest	interest	NOUN
ftr-416	385	39	in	in	ADP
ftr-416	385	40	the	the	DET
ftr-416	385	41	gifted	gifted	ADJ
ftr-416	385	42	property	property	NOUN
ftr-416	385	43	.	.	PUNCT
ftr-416	386	1	helvering	helvere	VERB
ftr-416	386	2	v.	v.	ADP
ftr-416	386	3	hutchings	hutching	NOUN
ftr-416	386	4	,	,	PUNCT
ftr-416	386	5	312	312	NUM
ftr-416	386	6	u.s	u.s	PROPN
ftr-416	386	7	.	.	PROPN
ftr-416	386	8	393	393	NUM
ftr-416	386	9	,	,	PUNCT
ftr-416	386	10	396	396	NUM
ftr-416	386	11	-	-	SYM
ftr-416	386	12	67	67	NUM
ftr-416	386	13	(	(	PUNCT
ftr-416	386	14	1941	1941	NUM
ftr-416	386	15	)	)	PUNCT
ftr-416	386	16	;	;	PUNCT
ftr-416	386	17	ryerson	ryerson	NOUN
ftr-416	386	18	v.	v.	PROPN
ftr-416	386	19	united	united	PROPN
ftr-416	386	20	states	states	PROPN
ftr-416	386	21	,	,	PUNCT
ftr-416	386	22	312	312	NUM
ftr-416	386	23	u.s	u.s	PROPN
ftr-416	386	24	.	.	PROPN
ftr-416	386	25	405	405	NUM
ftr-416	386	26	,	,	PUNCT
ftr-416	386	27	408	408	NUM
ftr-416	386	28	(	(	PUNCT
ftr-416	386	29	1941	1941	NUM
ftr-416	386	30	)	)	PUNCT
ftr-416	386	31	.	.	PUNCT
ftr-416	387	1	in	in	ADP
ftr-416	387	2	contrast	contrast	NOUN
ftr-416	387	3	,	,	PUNCT
ftr-416	387	4	earlier	early	ADJ
ftr-416	387	5	cases	case	NOUN
ftr-416	387	6	held	hold	VERB
ftr-416	387	7	that	that	SCONJ
ftr-416	387	8	the	the	DET
ftr-416	387	9	key	key	ADJ
ftr-416	387	10	inquiry	inquiry	NOUN
ftr-416	387	11	was	be	AUX
ftr-416	387	12	whether	whether	SCONJ
ftr-416	387	13	the	the	DET
ftr-416	387	14	trustee	trustee	NOUN
ftr-416	387	15	received	receive	VERB
ftr-416	387	16	a	a	DET
ftr-416	387	17	present	present	ADJ
ftr-416	387	18	interest	interest	NOUN
ftr-416	387	19	,	,	PUNCT
ftr-416	387	20	regardless	regardless	ADV
ftr-416	387	21	of	of	ADP
ftr-416	387	22	the	the	DET
ftr-416	387	23	beneficiary	beneficiary	NOUN
ftr-416	387	24	’s	’s	PART
ftr-416	387	25	interest	interest	NOUN
ftr-416	387	26	in	in	ADP
ftr-416	387	27	the	the	DET
ftr-416	387	28	trust	trust	NOUN
ftr-416	387	29	.	.	PUNCT
ftr-416	388	1	commissioner	commissioner	PROPN
ftr-416	388	2	v.	v.	PROPN
ftr-416	388	3	krebs	krebs	PROPN
ftr-416	388	4	,	,	PUNCT
ftr-416	388	5	90	90	NUM
ftr-416	388	6	f.2d	f.2d	NUM
ftr-416	388	7	880	880	NUM
ftr-416	388	8	,	,	PUNCT
ftr-416	388	9	881	881	NUM
ftr-416	388	10	(	(	PUNCT
ftr-416	388	11	3d	3d	NUM
ftr-416	388	12	cir	cir	NOUN
ftr-416	388	13	.	.	PROPN
ftr-416	388	14	1937	1937	NUM
ftr-416	388	15	)	)	PUNCT
ftr-416	389	1	(	(	PUNCT
ftr-416	389	2	noting	note	VERB
ftr-416	389	3	that	that	SCONJ
ftr-416	389	4	the	the	DET
ftr-416	389	5	trustees	trustee	NOUN
ftr-416	389	6	received	receive	VERB
ftr-416	389	7	a	a	DET
ftr-416	389	8	present	present	ADJ
ftr-416	389	9	interest	interest	NOUN
ftr-416	389	10	)	)	PUNCT
ftr-416	389	11	.	.	PUNCT
ftr-416	390	1	47	47	NUM
ftr-416	390	2	.	.	PUNCT
ftr-416	391	1	fondren	fondren	PROPN
ftr-416	391	2	,	,	PUNCT
ftr-416	391	3	324	324	NUM
ftr-416	391	4	u.s	u.s	PROPN
ftr-416	391	5	.	.	PROPN
ftr-416	391	6	at	at	ADP
ftr-416	391	7	22	22	NUM
ftr-416	391	8	-	-	SYM
ftr-416	391	9	24	24	NUM
ftr-416	391	10	.	.	PUNCT
ftr-416	392	1	“	"	PUNCT
ftr-416	392	2	in	in	ADP
ftr-416	392	3	view	view	NOUN
ftr-416	392	4	of	of	ADP
ftr-416	392	5	the	the	DET
ftr-416	392	6	apparently	apparently	ADV
ftr-416	392	7	conflicting	conflicting	ADJ
ftr-416	392	8	terms	term	NOUN
ftr-416	392	9	of	of	ADP
ftr-416	392	10	[	[	PUNCT
ftr-416	392	11	the	the	DET
ftr-416	392	12	trust	trust	NOUN
ftr-416	392	13	agreement	agreement	NOUN
ftr-416	392	14	]	]	PUNCT
ftr-416	392	15	for	for	ADP
ftr-416	392	16	use	use	NOUN
ftr-416	392	17	of	of	ADP
ftr-416	392	18	the	the	DET
ftr-416	392	19	corpus	corpus	NOUN
ftr-416	392	20	,	,	PUNCT
ftr-416	392	21	the	the	DET
ftr-416	392	22	scope	scope	NOUN
ftr-416	392	23	of	of	ADP
ftr-416	392	24	the	the	DET
ftr-416	392	25	trustee	trustee	NOUN
ftr-416	392	26	’s	’s	PART
ftr-416	392	27	discretion	discretion	NOUN
ftr-416	392	28	is	be	AUX
ftr-416	392	29	by	by	ADP
ftr-416	392	30	no	no	DET
ftr-416	392	31	means	mean	NOUN
ftr-416	392	32	clear	clear	ADJ
ftr-416	392	33	.	.	PUNCT
ftr-416	392	34	.	.	PUNCT
ftr-416	392	35	.	.	PUNCT
ftr-416	393	1	whether	whether	SCONJ
ftr-416	393	2	the	the	DET
ftr-416	393	3	disposition	disposition	NOUN
ftr-416	393	4	is	be	AUX
ftr-416	393	5	in	in	ADP
ftr-416	393	6	[	[	X
ftr-416	393	7	the	the	DET
ftr-416	393	8	trustee	trustee	NOUN
ftr-416	393	9	’s	’s	NOUN
ftr-416	393	10	]	]	PUNCT
ftr-416	393	11	judgment	judgment	NOUN
ftr-416	393	12	entirely	entirely	ADV
ftr-416	393	13	,	,	PUNCT
ftr-416	393	14	as	as	SCONJ
ftr-416	393	15	the	the	DET
ftr-416	393	16	first	first	ADJ
ftr-416	393	17	clause	clause	NOUN
ftr-416	393	18	indicates	indicate	VERB
ftr-416	393	19	,	,	PUNCT
ftr-416	393	20	or	or	CCONJ
ftr-416	393	21	under	under	ADP
ftr-416	393	22	the	the	DET
ftr-416	393	23	second	second	NOUN
ftr-416	393	24	is	be	AUX
ftr-416	393	25	only	only	ADV
ftr-416	393	26	with	with	ADP
ftr-416	393	27	reference	reference	NOUN
ftr-416	393	28	to	to	ADP
ftr-416	393	29	how	how	SCONJ
ftr-416	393	30	much	much	ADJ
ftr-416	393	31	of	of	ADP
ftr-416	393	32	the	the	DET
ftr-416	393	33	fund	fund	NOUN
ftr-416	393	34	may	may	AUX
ftr-416	393	35	be	be	AUX
ftr-416	393	36	needed	need	VERB
ftr-416	393	37	,	,	PUNCT
ftr-416	393	38	the	the	DET
ftr-416	393	39	trustee	trustee	NOUN
ftr-416	393	40	can	can	AUX
ftr-416	393	41	not	not	PART
ftr-416	393	42	act	act	VERB
ftr-416	393	43	in	in	ADP
ftr-416	393	44	any	any	DET
ftr-416	393	45	case	case	NOUN
ftr-416	393	46	to	to	PART
ftr-416	393	47	apply	apply	VERB
ftr-416	393	48	corpus	corpus	NOUN
ftr-416	393	49	or	or	CCONJ
ftr-416	393	50	income	income	NOUN
ftr-416	393	51	for	for	ADP
ftr-416	393	52	the	the	DET
ftr-416	393	53	support	support	NOUN
ftr-416	393	54	,	,	PUNCT
ftr-416	393	55	maintenance	maintenance	NOUN
ftr-416	393	56	and	and	CCONJ
ftr-416	393	57	education	education	NOUN
ftr-416	393	58	of	of	ADP
ftr-416	393	59	the	the	DET
ftr-416	393	60	beneficiary	beneficiary	NOUN
ftr-416	393	61	until	until	SCONJ
ftr-416	393	62	necessity	necessity	NOUN
ftr-416	393	63	arises	arise	VERB
ftr-416	393	64	.	.	PUNCT
ftr-416	393	65	”	"	PUNCT
ftr-416	394	1	i	i	PRON
ftr-416	394	2	d.	d.	PROPN
ftr-416	394	3	48	48	NUM
ftr-416	394	4	.	.	PUNCT
ftr-416	395	1	i	i	PRON
ftr-416	395	2	d.	d.	PROPN
ftr-416	395	3	at	at	ADP
ftr-416	395	4	23	23	NUM
ftr-416	395	5	.	.	PUNCT
ftr-416	396	1	in	in	ADP
ftr-416	396	2	fact	fact	NOUN
ftr-416	396	3	,	,	PUNCT
ftr-416	396	4	the	the	DET
ftr-416	396	5	trust	trust	NOUN
ftr-416	396	6	agreement	agreement	NOUN
ftr-416	396	7	noted	note	VERB
ftr-416	396	8	that	that	SCONJ
ftr-416	396	9	distribution	distribution	NOUN
ftr-416	396	10	to	to	ADP
ftr-416	396	11	the	the	DET
ftr-416	396	12	beneficiaries	beneficiary	NOUN
ftr-416	396	13	during	during	ADP
ftr-416	396	14	minority	minority	NOUN
ftr-416	396	15	were	be	AUX
ftr-416	396	16	unlikely	unlikely	ADJ
ftr-416	396	17	.	.	PUNCT
ftr-416	397	1	i	i	PRON
ftr-416	397	2	d.	d.	PROPN
ftr-416	397	3	49	49	NUM
ftr-416	397	4	.	.	PUNCT
ftr-416	398	1	i	i	PRON
ftr-416	398	2	d.	d.	PROPN
ftr-416	398	3	at	at	ADP
ftr-416	398	4	20	20	NUM
ftr-416	398	5	.	.	PUNCT
ftr-416	399	1	“	"	PUNCT
ftr-416	399	2	it	it	PRON
ftr-416	399	3	is	be	AUX
ftr-416	399	4	not	not	PART
ftr-416	399	5	enough	enough	ADJ
ftr-416	399	6	to	to	PART
ftr-416	399	7	bring	bring	VERB
ftr-416	399	8	the	the	DET
ftr-416	399	9	exclusion	exclusion	NOUN
ftr-416	399	10	into	into	ADP
ftr-416	399	11	force	force	NOUN
ftr-416	399	12	that	that	SCONJ
ftr-416	399	13	the	the	DET
ftr-416	399	14	donee	donee	NOUN
ftr-416	399	15	has	have	VERB
ftr-416	399	16	vested	vest	VERB
ftr-416	399	17	rights	right	NOUN
ftr-416	399	18	.	.	PUNCT
ftr-416	399	19	.	.	PUNCT
ftr-416	399	20	.	.	PUNCT
ftr-416	400	1	[	[	X
ftr-416	400	2	t]hese	t]hese	ADJ
ftr-416	400	3	terms	term	NOUN
ftr-416	400	4	are	be	AUX
ftr-416	400	5	not	not	PART
ftr-416	400	6	words	word	NOUN
ftr-416	400	7	of	of	ADP
ftr-416	400	8	art	art	NOUN
ftr-416	400	9	,	,	PUNCT
ftr-416	400	10	like	like	ADP
ftr-416	400	11	“	"	PUNCT
ftr-416	400	12	fee	fee	NOUN
ftr-416	400	13	”	"	PUNCT
ftr-416	400	14	in	in	ADP
ftr-416	400	15	the	the	DET
ftr-416	400	16	law	law	NOUN
ftr-416	400	17	of	of	ADP
ftr-416	400	18	seizin	seizin	NOUN
ftr-416	400	19	,	,	PUNCT
ftr-416	400	20	.	.	PUNCT
ftr-416	400	21	.	.	PUNCT
ftr-416	400	22	.	.	PUNCT
ftr-416	400	23	”	"	PUNCT
ftr-416	400	24	)	)	PUNCT
ftr-416	400	25	.	.	PUNCT
ftr-416	401	1	50	50	NUM
ftr-416	401	2	.	.	PUNCT
ftr-416	402	1	in	in	ADP
ftr-416	402	2	a	a	DET
ftr-416	402	3	“	"	PUNCT
ftr-416	402	4	discretionary	discretionary	ADJ
ftr-416	402	5	trust	trust	NOUN
ftr-416	402	6	”	"	PUNCT
ftr-416	402	7	the	the	DET
ftr-416	402	8	trustee	trustee	NOUN
ftr-416	402	9	may	may	AUX
ftr-416	402	10	,	,	PUNCT
ftr-416	402	11	but	but	CCONJ
ftr-416	402	12	is	be	AUX
ftr-416	402	13	not	not	PART
ftr-416	402	14	required	require	VERB
ftr-416	402	15	to	to	PART
ftr-416	402	16	,	,	PUNCT
ftr-416	402	17	make	make	VERB
ftr-416	402	18	distribution	distribution	NOUN
ftr-416	402	19	of	of	ADP
ftr-416	402	20	income	income	NOUN
ftr-416	402	21	or	or	CCONJ
ftr-416	402	22	principal	principal	NOUN
ftr-416	402	23	to	to	ADP
ftr-416	402	24	the	the	DET
ftr-416	402	25	beneficiary	beneficiary	NOUN
ftr-416	402	26	.	.	PUNCT
ftr-416	403	1	restatement	restatement	NOUN
ftr-416	403	2	(	(	PUNCT
ftr-416	403	3	second	second	ADJ
ftr-416	403	4	)	)	PUNCT
ftr-416	403	5	of	of	ADP
ftr-416	403	6	trusts	trust	NOUN
ftr-416	403	7	§	§	PROPN
ftr-416	403	8	155	155	NUM
ftr-416	403	9	;	;	PUNCT
ftr-416	403	10	black	black	NOUN
ftr-416	403	11	’s	’s	PART
ftr-416	403	12	law	law	NOUN
ftr-416	403	13	dictionary	dictionary	NOUN
ftr-416	403	14	1515	1515	NUM
ftr-416	403	15	(	(	PUNCT
ftr-416	403	16	7th	7th	ADJ
ftr-416	403	17	ed	ed	NOUN
ftr-416	403	18	.	.	PROPN
ftr-416	403	19	1999	1999	NUM
ftr-416	403	20	)	)	PUNCT
ftr-416	403	21	.	.	PUNCT
ftr-416	404	1	51	51	NUM
ftr-416	404	2	.	.	PUNCT
ftr-416	405	1	fondren	fondren	PROPN
ftr-416	405	2	,	,	PUNCT
ftr-416	405	3	324	324	NUM
ftr-416	405	4	u	u	NOUN
ftr-416	405	5	.s	.s	NOUN
ftr-416	405	6	.	.	PUNCT
ftr-416	406	1	at	at	ADP
ftr-416	406	2	24	24	NUM
ftr-416	406	3	.	.	PUNCT
ftr-416	407	1	delay	delay	NOUN
ftr-416	407	2	in	in	ADP
ftr-416	407	3	a	a	DET
ftr-416	407	4	beneficiary	beneficiary	NOUN
ftr-416	407	5	’s	’s	PART
ftr-416	407	6	enjoyment	enjoyment	NOUN
ftr-416	407	7	is	be	AUX
ftr-416	407	8	sufficient	sufficient	ADJ
ftr-416	407	9	to	to	PART
ftr-416	407	10	render	render	VERB
ftr-416	407	11	the	the	DET
ftr-416	407	12	gift	gift	NOUN
ftr-416	407	13	a	a	DET
ftr-416	407	14	future	future	ADJ
ftr-416	407	15	interest.44	interest.44	NOUN
ftr-416	407	16	fondren	fondren	PROPN
ftr-416	407	17	v.	v.	PROPN
ftr-416	407	18	commissioner	commissioner	PROPN
ftr-416	407	19	,	,	PUNCT
ftr-416	407	20	decided	decide	VERB
ftr-416	407	21	by	by	ADP
ftr-416	407	22	the	the	DET
ftr-416	407	23	united	united	PROPN
ftr-416	407	24	states	states	PROPN
ftr-416	407	25	supreme	supreme	PROPN
ftr-416	407	26	court	court	PROPN
ftr-416	407	27	in	in	ADP
ftr-416	407	28	1945	1945	NUM
ftr-416	407	29	,	,	PUNCT
ftr-416	407	30	is	be	AUX
ftr-416	407	31	illustrative	illustrative	ADJ
ftr-416	407	32	of	of	ADP
ftr-416	407	33	the	the	DET
ftr-416	407	34	metes	mete	NOUN
ftr-416	407	35	and	and	CCONJ
ftr-416	407	36	bounds	bound	NOUN
ftr-416	407	37	of	of	ADP
ftr-416	407	38	the	the	DET
ftr-416	407	39	future	future	ADJ
ftr-416	407	40	interest	interest	NOUN
ftr-416	407	41	exception.45	exception.45	VERB
ftr-416	407	42	in	in	ADP
ftr-416	407	43	fondren	fondren	PROPN
ftr-416	407	44	,	,	PUNCT
ftr-416	407	45	the	the	DET
ftr-416	407	46	court	court	NOUN
ftr-416	407	47	addressed	address	VERB
ftr-416	407	48	several	several	ADJ
ftr-416	407	49	trusts	trust	NOUN
ftr-416	407	50	created	create	VERB
ftr-416	407	51	by	by	ADP
ftr-416	407	52	the	the	DET
ftr-416	407	53	taxpayer	taxpayer	NOUN
ftr-416	407	54	for	for	ADP
ftr-416	407	55	the	the	DET
ftr-416	407	56	benefit	benefit	NOUN
ftr-416	407	57	of	of	ADP
ftr-416	407	58	her	her	PRON
ftr-416	407	59	minor	minor	ADJ
ftr-416	407	60	grandchildren.46	grandchildren.46	NOUN
ftr-416	407	61	the	the	DET
ftr-416	407	62	trustee	trustee	NOUN
ftr-416	407	63	had	have	VERB
ftr-416	407	64	the	the	DET
ftr-416	407	65	power	power	NOUN
ftr-416	407	66	to	to	PART
ftr-416	407	67	use	use	VERB
ftr-416	407	68	trust	trust	NOUN
ftr-416	407	69	principal	principal	NOUN
ftr-416	407	70	or	or	CCONJ
ftr-416	407	71	income	income	NOUN
ftr-416	407	72	for	for	ADP
ftr-416	407	73	the	the	DET
ftr-416	407	74	beneficiary	beneficiary	NOUN
ftr-416	407	75	,	,	PUNCT
ftr-416	407	76	if	if	SCONJ
ftr-416	407	77	a	a	DET
ftr-416	407	78	necessity	necessity	NOUN
ftr-416	407	79	arose.47	arose.47	VERB
ftr-416	407	80	the	the	DET
ftr-416	407	81	court	court	NOUN
ftr-416	407	82	noted	note	VERB
ftr-416	407	83	that	that	SCONJ
ftr-416	407	84	the	the	DET
ftr-416	407	85	beneficiaries	beneficiary	NOUN
ftr-416	407	86	’	'	PUNCT
ftr-416	407	87	parents	parent	NOUN
ftr-416	407	88	were	be	AUX
ftr-416	407	89	sufficiently	sufficiently	ADV
ftr-416	407	90	wealthy	wealthy	ADJ
ftr-416	407	91	so	so	SCONJ
ftr-416	407	92	that	that	SCONJ
ftr-416	407	93	such	such	DET
ftr-416	407	94	a	a	DET
ftr-416	407	95	need	need	NOUN
ftr-416	407	96	seemed	seem	VERB
ftr-416	407	97	unlikely.48	unlikely.48	PRON
ftr-416	407	98	the	the	DET
ftr-416	407	99	court	court	NOUN
ftr-416	407	100	held	hold	VERB
ftr-416	407	101	that	that	SCONJ
ftr-416	407	102	a	a	DET
ftr-416	407	103	beneficiary	beneficiary	NOUN
ftr-416	407	104	has	have	VERB
ftr-416	407	105	a	a	DET
ftr-416	407	106	future	future	ADJ
ftr-416	407	107	interest	interest	NOUN
ftr-416	407	108	unless	unless	SCONJ
ftr-416	407	109	he	he	PRON
ftr-416	407	110	has	have	VERB
ftr-416	407	111	a	a	DET
ftr-416	407	112	“	"	PUNCT
ftr-416	407	113	substantial	substantial	ADJ
ftr-416	407	114	present	present	ADJ
ftr-416	407	115	economic	economic	ADJ
ftr-416	407	116	benefit	benefit	NOUN
ftr-416	407	117	”	"	PUNCT
ftr-416	407	118	in	in	ADP
ftr-416	407	119	the	the	DET
ftr-416	407	120	gift.49	gift.49	PROPN
ftr-416	407	121	since	since	SCONJ
ftr-416	407	122	the	the	DET
ftr-416	407	123	trust	trust	NOUN
ftr-416	407	124	at	at	ADP
ftr-416	407	125	issue	issue	NOUN
ftr-416	407	126	was	be	AUX
ftr-416	407	127	a	a	DET
ftr-416	407	128	discretionary	discretionary	ADJ
ftr-416	407	129	trust,50	trust,50	NOUN
ftr-416	407	130	the	the	DET
ftr-416	407	131	court	court	NOUN
ftr-416	407	132	held	hold	VERB
ftr-416	407	133	that	that	SCONJ
ftr-416	407	134	the	the	DET
ftr-416	407	135	beneficiary	beneficiary	NOUN
ftr-416	407	136	’s	’s	PART
ftr-416	407	137	right	right	NOUN
ftr-416	407	138	was	be	AUX
ftr-416	407	139	not	not	PART
ftr-416	407	140	“	"	PUNCT
ftr-416	407	141	absolute	absolute	ADJ
ftr-416	407	142	and	and	CCONJ
ftr-416	407	143	immediate	immediate	ADJ
ftr-416	407	144	;	;	PUNCT
ftr-416	407	145	”	"	PUNCT
ftr-416	407	146	thus	thus	ADV
ftr-416	407	147	,	,	PUNCT
ftr-416	407	148	the	the	DET
ftr-416	407	149	exclusions	exclusion	NOUN
ftr-416	407	150	were	be	AUX
ftr-416	407	151	denied.51	denied.51	NOUN
ftr-416	407	152	a	a	DET
ftr-416	407	153	few	few	ADJ
ftr-416	407	154	months	month	NOUN
ftr-416	407	155	2003	2003	NUM
ftr-416	407	156	]	]	PUNCT
ftr-416	407	157	back	back	ADV
ftr-416	407	158	to	to	ADP
ftr-416	407	159	the	the	DET
ftr-416	407	160	fu	fu	PROPN
ftr-416	407	161	ture	ture	PROPN
ftr-416	407	162	interest	interest	PROPN
ftr-416	407	163	201	201	NUM
ftr-416	407	164	52	52	NUM
ftr-416	407	165	.	.	PUNCT
ftr-416	408	1	commissioner	commissioner	PROPN
ftr-416	408	2	v.	v.	PROPN
ftr-416	408	3	disston	disston	PROPN
ftr-416	408	4	,	,	PUNCT
ftr-416	408	5	325	325	NUM
ftr-416	408	6	u.s	u.s	PROPN
ftr-416	408	7	.	.	PROPN
ftr-416	408	8	442	442	NUM
ftr-416	408	9	,	,	PUNCT
ftr-416	408	10	449	449	NUM
ftr-416	408	11	(	(	PUNCT
ftr-416	408	12	1945	1945	NUM
ftr-416	408	13	)	)	PUNCT
ftr-416	408	14	;	;	PUNCT
ftr-416	408	15	see	see	VERB
ftr-416	408	16	also	also	ADV
ftr-416	408	17	prejean	prejean	PROPN
ftr-416	408	18	v.	v.	PROPN
ftr-416	408	19	commissioner	commissioner	PROPN
ftr-416	408	20	,	,	PUNCT
ftr-416	408	21	345	345	NUM
ftr-416	408	22	f.2d	f.2d	X
ftr-416	408	23	995	995	NUM
ftr-416	408	24	,	,	PUNCT
ftr-416	408	25	996	996	NUM
ftr-416	408	26	(	(	PUNCT
ftr-416	408	27	5th	5th	ADJ
ftr-416	408	28	cir	cir	NOUN
ftr-416	408	29	.	.	PROPN
ftr-416	408	30	1966	1966	NUM
ftr-416	408	31	)	)	PUNCT
ftr-416	408	32	.	.	PUNCT
ftr-416	409	1	cf	cf	NOUN
ftr-416	409	2	.	.	PUNCT
ftr-416	410	1	morgan	morgan	PROPN
ftr-416	410	2	v.	v.	PROPN
ftr-416	410	3	commissioner	commissioner	PROPN
ftr-416	410	4	,	,	PUNCT
ftr-416	410	5	42	42	NUM
ftr-416	410	6	t.c	t.c	PROPN
ftr-416	410	7	.	.	PROPN
ftr-416	410	8	1080	1080	NUM
ftr-416	410	9	,	,	PUNCT
ftr-416	410	10	1089	1089	NUM
ftr-416	410	11	(	(	PUNCT
ftr-416	410	12	1964	1964	NUM
ftr-416	410	13	)	)	PUNCT
ftr-416	410	14	.	.	PUNCT
ftr-416	411	1	53	53	NUM
ftr-416	411	2	.	.	PUNCT
ftr-416	412	1	fondren	fondren	PROPN
ftr-416	412	2	,	,	PUNCT
ftr-416	412	3	324	324	NUM
ftr-416	412	4	u.s	u.s	PROPN
ftr-416	412	5	.	.	PROPN
ftr-416	412	6	at	at	ADP
ftr-416	412	7	21	21	NUM
ftr-416	412	8	(	(	PUNCT
ftr-416	412	9	“	"	PUNCT
ftr-416	412	10	if	if	SCONJ
ftr-416	412	11	the	the	DET
ftr-416	412	12	income	income	NOUN
ftr-416	412	13	of	of	ADP
ftr-416	412	14	a	a	DET
ftr-416	412	15	trust	trust	NOUN
ftr-416	412	16	is	be	AUX
ftr-416	412	17	required	require	VERB
ftr-416	412	18	to	to	PART
ftr-416	412	19	be	be	AUX
ftr-416	412	20	distributed	distribute	VERB
ftr-416	412	21	periodically	periodically	ADV
ftr-416	412	22	,	,	PUNCT
ftr-416	412	23	as	as	ADP
ftr-416	412	24	annually	annually	ADV
ftr-416	412	25	,	,	PUNCT
ftr-416	412	26	but	but	CCONJ
ftr-416	412	27	the	the	DET
ftr-416	412	28	distribution	distribution	NOUN
ftr-416	412	29	of	of	ADP
ftr-416	412	30	the	the	DET
ftr-416	412	31	corpus	corpus	NOUN
ftr-416	412	32	is	be	AUX
ftr-416	412	33	deferred	defer	VERB
ftr-416	412	34	,	,	PUNCT
ftr-416	412	35	the	the	DET
ftr-416	412	36	gift	gift	NOUN
ftr-416	412	37	of	of	ADP
ftr-416	412	38	the	the	DET
ftr-416	412	39	income	income	NOUN
ftr-416	412	40	is	be	AUX
ftr-416	412	41	one	one	NUM
ftr-416	412	42	of	of	ADP
ftr-416	412	43	a	a	DET
ftr-416	412	44	present	present	ADJ
ftr-416	412	45	interest	interest	NOUN
ftr-416	412	46	,	,	PUNCT
ftr-416	412	47	that	that	PRON
ftr-416	412	48	of	of	ADP
ftr-416	412	49	the	the	DET
ftr-416	412	50	corpus	corpus	NOUN
ftr-416	412	51	is	be	AUX
ftr-416	412	52	one	one	NUM
ftr-416	412	53	in	in	ADP
ftr-416	412	54	futuro	futuro	PROPN
ftr-416	412	55	.	.	PUNCT
ftr-416	412	56	”	"	PUNCT
ftr-416	412	57	)	)	PUNCT
ftr-416	412	58	;	;	PUNCT
ftr-416	412	59	see	see	VERB
ftr-416	412	60	also	also	ADV
ftr-416	412	61	regs	reg	VERB
ftr-416	412	62	.	.	PUNCT
ftr-416	413	1	§	§	PROPN
ftr-416	413	2	25.2503	25.2503	NUM
ftr-416	413	3	-	-	SYM
ftr-416	413	4	3(b	3(b	NUM
ftr-416	413	5	)	)	PUNCT
ftr-416	413	6	.	.	PUNCT
ftr-416	414	1	the	the	DET
ftr-416	414	2	term	term	NOUN
ftr-416	414	3	present	present	ADJ
ftr-416	414	4	interest	interest	NOUN
ftr-416	414	5	,	,	PUNCT
ftr-416	414	6	although	although	SCONJ
ftr-416	414	7	not	not	PART
ftr-416	414	8	used	use	VERB
ftr-416	414	9	in	in	ADP
ftr-416	414	10	the	the	DET
ftr-416	414	11	internal	internal	ADJ
ftr-416	414	12	revenue	revenue	NOUN
ftr-416	414	13	code	code	NOUN
ftr-416	414	14	,	,	PUNCT
ftr-416	414	15	is	be	AUX
ftr-416	414	16	used	use	VERB
ftr-416	414	17	extensively	extensively	ADV
ftr-416	414	18	in	in	ADP
ftr-416	414	19	the	the	DET
ftr-416	414	20	treasury	treasury	PROPN
ftr-416	414	21	department	department	PROPN
ftr-416	414	22	regulations	regulation	NOUN
ftr-416	414	23	.	.	PUNCT
ftr-416	415	1	see	see	VERB
ftr-416	415	2	,	,	PUNCT
ftr-416	415	3	e.g.	e.g.	ADV
ftr-416	415	4	,	,	PUNCT
ftr-416	415	5	regs	reg	NOUN
ftr-416	415	6	.	.	PUNCT
ftr-416	416	1	§	§	PROPN
ftr-416	416	2	25.25033(b	25.25033(b	NUM
ftr-416	416	3	)	)	PUNCT
ftr-416	416	4	.	.	PUNCT
ftr-416	417	1	a	a	DET
ftr-416	417	2	present	present	ADJ
ftr-416	417	3	interest	interest	NOUN
ftr-416	417	4	is	be	AUX
ftr-416	417	5	,	,	PUNCT
ftr-416	417	6	rather	rather	ADV
ftr-416	417	7	obviously	obviously	ADV
ftr-416	417	8	,	,	PUNCT
ftr-416	417	9	an	an	DET
ftr-416	417	10	interest	interest	NOUN
ftr-416	417	11	that	that	PRON
ftr-416	417	12	is	be	AUX
ftr-416	417	13	not	not	PART
ftr-416	417	14	a	a	DET
ftr-416	417	15	future	future	ADJ
ftr-416	417	16	interest	interest	NOUN
ftr-416	417	17	.	.	PUNCT
ftr-416	418	1	i	i	PRON
ftr-416	418	2	d.	d.	PROPN
ftr-416	418	3	54	54	NUM
ftr-416	418	4	.	.	PUNCT
ftr-416	418	5	regs	regs	PROPN
ftr-416	418	6	.	.	PUNCT
ftr-416	419	1	§	§	PROPN
ftr-416	419	2	25.2503	25.2503	NUM
ftr-416	419	3	-	-	SYM
ftr-416	419	4	3(b	3(b	NUM
ftr-416	419	5	)	)	PUNCT
ftr-416	419	6	.	.	PUNCT
ftr-416	420	1	only	only	ADV
ftr-416	420	2	the	the	DET
ftr-416	420	3	beneficiary	beneficiary	NOUN
ftr-416	420	4	’s	’s	PART
ftr-416	420	5	income	income	NOUN
ftr-416	420	6	interest	interest	NOUN
ftr-416	420	7	would	would	AUX
ftr-416	420	8	be	be	AUX
ftr-416	420	9	a	a	DET
ftr-416	420	10	present	present	ADJ
ftr-416	420	11	interest	interest	NOUN
ftr-416	420	12	.	.	PUNCT
ftr-416	421	1	thus	thus	ADV
ftr-416	421	2	,	,	PUNCT
ftr-416	421	3	only	only	ADV
ftr-416	421	4	that	that	DET
ftr-416	421	5	portion	portion	NOUN
ftr-416	421	6	is	be	AUX
ftr-416	421	7	offset	offset	VERB
ftr-416	421	8	by	by	ADP
ftr-416	421	9	the	the	DET
ftr-416	421	10	annual	annual	ADJ
ftr-416	421	11	exclusion	exclusion	NOUN
ftr-416	421	12	.	.	PUNCT
ftr-416	422	1	55	55	NUM
ftr-416	422	2	.	.	PUNCT
ftr-416	423	1	see	see	VERB
ftr-416	423	2	,	,	PUNCT
ftr-416	423	3	e.g.	e.g.	ADV
ftr-416	423	4	,	,	PUNCT
ftr-416	423	5	hessenbruch	hessenbruch	PROPN
ftr-416	423	6	v.	v.	PROPN
ftr-416	423	7	commissioner	commissioner	NOUN
ftr-416	423	8	,	,	PUNCT
ftr-416	423	9	178	178	NUM
ftr-416	423	10	f.2d	f.2d	SYM
ftr-416	423	11	785	785	NUM
ftr-416	423	12	,	,	PUNCT
ftr-416	423	13	787(3d	787(3d	PROPN
ftr-416	423	14	cir	cir	NOUN
ftr-416	423	15	.	.	PROPN
ftr-416	423	16	1950	1950	NUM
ftr-416	423	17	)	)	PUNCT
ftr-416	423	18	;	;	PUNCT
ftr-416	423	19	see	see	VERB
ftr-416	423	20	also	also	ADV
ftr-416	423	21	united	united	PROPN
ftr-416	423	22	states	states	PROPN
ftr-416	423	23	v.	v.	ADP
ftr-416	423	24	pelzer	pelzer	PROPN
ftr-416	423	25	,	,	PUNCT
ftr-416	423	26	312	312	NUM
ftr-416	423	27	u.s	u.s	PROPN
ftr-416	423	28	.	.	PROPN
ftr-416	423	29	399	399	NUM
ftr-416	423	30	,	,	PUNCT
ftr-416	423	31	403	403	NUM
ftr-416	423	32	-	-	SYM
ftr-416	423	33	04	04	NUM
ftr-416	423	34	(	(	PUNCT
ftr-416	423	35	1941	1941	NUM
ftr-416	423	36	)	)	PUNCT
ftr-416	423	37	.	.	PUNCT
ftr-416	424	1	56	56	NUM
ftr-416	424	2	.	.	PUNCT
ftr-416	424	3	charles	charles	PROPN
ftr-416	424	4	v.	v.	ADP
ftr-416	424	5	hassett	hassett	PROPN
ftr-416	424	6	,	,	PUNCT
ftr-416	424	7	43	43	NUM
ftr-416	424	8	f.	f.	PROPN
ftr-416	424	9	supp	supp	PROPN
ftr-416	424	10	.	.	PUNCT
ftr-416	425	1	432	432	NUM
ftr-416	425	2	,	,	PUNCT
ftr-416	425	3	434	434	NUM
ftr-416	425	4	(	(	PUNCT
ftr-416	425	5	d.	d.	PROPN
ftr-416	425	6	mass	mass	PROPN
ftr-416	425	7	.	.	PROPN
ftr-416	425	8	1942	1942	NUM
ftr-416	425	9	)	)	PUNCT
ftr-416	426	1	(	(	PUNCT
ftr-416	426	2	noting	note	VERB
ftr-416	426	3	that	that	SCONJ
ftr-416	426	4	a	a	DET
ftr-416	426	5	“	"	PUNCT
ftr-416	426	6	layman	layman	NOUN
ftr-416	426	7	”	"	PUNCT
ftr-416	426	8	would	would	AUX
ftr-416	426	9	be	be	AUX
ftr-416	426	10	surprised	surprised	ADJ
ftr-416	426	11	to	to	PART
ftr-416	426	12	learn	learn	VERB
ftr-416	426	13	what	what	PRON
ftr-416	426	14	constitutes	constitute	VERB
ftr-416	426	15	a	a	DET
ftr-416	426	16	future	future	ADJ
ftr-416	426	17	interest	interest	NOUN
ftr-416	426	18	as	as	ADP
ftr-416	426	19	compared	compare	VERB
ftr-416	426	20	to	to	ADP
ftr-416	426	21	what	what	PRON
ftr-416	426	22	constitutes	constitute	VERB
ftr-416	426	23	a	a	DET
ftr-416	426	24	present	present	ADJ
ftr-416	426	25	interest	interest	NOUN
ftr-416	426	26	for	for	ADP
ftr-416	426	27	purposes	purpose	NOUN
ftr-416	426	28	of	of	ADP
ftr-416	426	29	the	the	DET
ftr-416	426	30	annual	annual	ADJ
ftr-416	426	31	exclusion	exclusion	NOUN
ftr-416	426	32	)	)	PUNCT
ftr-416	426	33	.	.	PUNCT
ftr-416	427	1	57	57	NUM
ftr-416	427	2	.	.	PUNCT
ftr-416	427	3	regs	regs	PROPN
ftr-416	427	4	.	.	PUNCT
ftr-416	428	1	§	§	PROPN
ftr-416	428	2	25.2503	25.2503	NUM
ftr-416	428	3	-	-	SYM
ftr-416	428	4	3	3	NUM
ftr-416	428	5	.	.	PUNCT
ftr-416	429	1	58	58	NUM
ftr-416	429	2	.	.	PUNCT
ftr-416	430	1	for	for	ADP
ftr-416	430	2	example	example	NOUN
ftr-416	430	3	,	,	PUNCT
ftr-416	430	4	a	a	DET
ftr-416	430	5	well	well	ADV
ftr-416	430	6	planned	plan	VERB
ftr-416	430	7	gift	gift	NOUN
ftr-416	430	8	in	in	ADP
ftr-416	430	9	trust	trust	NOUN
ftr-416	430	10	can	can	AUX
ftr-416	430	11	yield	yield	VERB
ftr-416	430	12	an	an	DET
ftr-416	430	13	income	income	NOUN
ftr-416	430	14	tax	tax	NOUN
ftr-416	430	15	savings	saving	NOUN
ftr-416	430	16	.	.	PUNCT
ftr-416	431	1	see	see	VERB
ftr-416	431	2	generally	generally	ADV
ftr-416	431	3	irc	irc	ADP
ftr-416	431	4	§	§	PROPN
ftr-416	431	5	§	§	PROPN
ftr-416	431	6	551	551	NUM
ftr-416	431	7	,	,	PUNCT
ftr-416	431	8	552	552	NUM
ftr-416	431	9	,	,	PUNCT
ftr-416	431	10	661	661	NUM
ftr-416	431	11	,	,	PUNCT
ftr-416	431	12	662	662	NUM
ftr-416	431	13	.	.	PUNCT
ftr-416	432	1	in	in	ADP
ftr-416	432	2	addition	addition	NOUN
ftr-416	432	3	,	,	PUNCT
ftr-416	432	4	assets	asset	NOUN
ftr-416	432	5	held	hold	VERB
ftr-416	432	6	in	in	ADP
ftr-416	432	7	a	a	DET
ftr-416	432	8	spendthrift	spendthrift	ADJ
ftr-416	432	9	trust	trust	NOUN
ftr-416	432	10	are	be	AUX
ftr-416	432	11	not	not	PART
ftr-416	432	12	generally	generally	ADV
ftr-416	432	13	subject	subject	ADJ
ftr-416	432	14	to	to	ADP
ftr-416	432	15	claims	claim	NOUN
ftr-416	432	16	by	by	ADP
ftr-416	432	17	beneficiaries	beneficiary	NOUN
ftr-416	432	18	’	'	PUNCT
ftr-416	432	19	creditors	creditor	NOUN
ftr-416	432	20	.	.	PUNCT
ftr-416	433	1	erwin	erwin	PROPN
ftr-416	433	2	n.	n.	PROPN
ftr-416	433	3	griswold	griswold	PROPN
ftr-416	433	4	,	,	PUNCT
ftr-416	433	5	spendthrift	spendthrift	NOUN
ftr-416	433	6	trusts	trust	VERB
ftr-416	433	7	§	§	PROPN
ftr-416	433	8	1	1	NUM
ftr-416	433	9	(	(	PUNCT
ftr-416	433	10	2d	2d	NUM
ftr-416	433	11	ed	ed	NOUN
ftr-416	433	12	.	.	PROPN
ftr-416	433	13	1947	1947	NUM
ftr-416	433	14	)	)	PUNCT
ftr-416	433	15	;	;	PUNCT
ftr-416	433	16	restatement	restatement	NOUN
ftr-416	433	17	(	(	PUNCT
ftr-416	433	18	third	third	ADJ
ftr-416	433	19	)	)	PUNCT
ftr-416	433	20	of	of	ADP
ftr-416	433	21	trusts	trust	NOUN
ftr-416	433	22	§	§	PROPN
ftr-416	433	23	58	58	NUM
ftr-416	433	24	(	(	PUNCT
ftr-416	433	25	tentative	tentative	ADJ
ftr-416	433	26	draft	draft	NOUN
ftr-416	433	27	no	no	NOUN
ftr-416	433	28	.	.	NOUN
ftr-416	433	29	2	2	NUM
ftr-416	433	30	,	,	PUNCT
ftr-416	433	31	1999	1999	NUM
ftr-416	433	32	)	)	PUNCT
ftr-416	433	33	.	.	PUNCT
ftr-416	434	1	59	59	NUM
ftr-416	434	2	.	.	PUNCT
ftr-416	435	1	for	for	ADP
ftr-416	435	2	example	example	NOUN
ftr-416	435	3	,	,	PUNCT
ftr-416	435	4	by	by	ADP
ftr-416	435	5	making	make	VERB
ftr-416	435	6	the	the	DET
ftr-416	435	7	gift	gift	NOUN
ftr-416	435	8	in	in	ADP
ftr-416	435	9	trust	trust	NOUN
ftr-416	435	10	,	,	PUNCT
ftr-416	435	11	the	the	DET
ftr-416	435	12	donor	donor	NOUN
ftr-416	435	13	can	can	AUX
ftr-416	435	14	designate	designate	VERB
ftr-416	435	15	a	a	DET
ftr-416	435	16	trustee	trustee	NOUN
ftr-416	435	17	to	to	PART
ftr-416	435	18	manage	manage	VERB
ftr-416	435	19	the	the	DET
ftr-416	435	20	property	property	NOUN
ftr-416	435	21	for	for	ADP
ftr-416	435	22	the	the	DET
ftr-416	435	23	benefit	benefit	NOUN
ftr-416	435	24	of	of	ADP
ftr-416	435	25	the	the	DET
ftr-416	435	26	minor	minor	ADJ
ftr-416	435	27	.	.	PUNCT
ftr-416	436	1	further	far	ADV
ftr-416	436	2	,	,	PUNCT
ftr-416	436	3	donors	donor	NOUN
ftr-416	436	4	are	be	AUX
ftr-416	436	5	frequently	frequently	ADV
ftr-416	436	6	concerned	concerned	ADJ
ftr-416	436	7	that	that	SCONJ
ftr-416	436	8	the	the	DET
ftr-416	436	9	gift	gift	NOUN
ftr-416	436	10	would	would	AUX
ftr-416	436	11	be	be	AUX
ftr-416	436	12	squandered	squander	VERB
ftr-416	436	13	if	if	SCONJ
ftr-416	436	14	the	the	DET
ftr-416	436	15	donee	donee	NOUN
ftr-416	436	16	received	receive	VERB
ftr-416	436	17	unfettered	unfettered	ADJ
ftr-416	436	18	access	access	NOUN
ftr-416	436	19	to	to	ADP
ftr-416	436	20	it	it	PRON
ftr-416	436	21	at	at	ADP
ftr-416	436	22	a	a	DET
ftr-416	436	23	young	young	ADJ
ftr-416	436	24	age	age	NOUN
ftr-416	436	25	.	.	PUNCT
ftr-416	437	1	through	through	ADP
ftr-416	437	2	a	a	DET
ftr-416	437	3	trust	trust	NOUN
ftr-416	437	4	,	,	PUNCT
ftr-416	437	5	the	the	DET
ftr-416	437	6	donor	donor	NOUN
ftr-416	437	7	can	can	AUX
ftr-416	437	8	delay	delay	VERB
ftr-416	437	9	a	a	DET
ftr-416	437	10	minor	minor	ADJ
ftr-416	437	11	donee	donee	NOUN
ftr-416	437	12	’s	’s	PART
ftr-416	437	13	unfettered	unfettered	ADJ
ftr-416	437	14	access	access	NOUN
ftr-416	437	15	to	to	ADP
ftr-416	437	16	the	the	DET
ftr-416	437	17	gift	gift	NOUN
ftr-416	437	18	.	.	PUNCT
ftr-416	438	1	congress	congress	PROPN
ftr-416	438	2	was	be	AUX
ftr-416	438	3	concerned	concern	VERB
ftr-416	438	4	that	that	SCONJ
ftr-416	438	5	it	it	PRON
ftr-416	438	6	was	be	AUX
ftr-416	438	7	unclear	unclear	ADJ
ftr-416	438	8	how	how	SCONJ
ftr-416	438	9	annual	annual	ADJ
ftr-416	438	10	exclusion	exclusion	NOUN
ftr-416	438	11	gifts	gift	NOUN
ftr-416	438	12	could	could	AUX
ftr-416	438	13	be	be	AUX
ftr-416	438	14	made	make	VERB
ftr-416	438	15	to	to	ADP
ftr-416	438	16	minors	minor	NOUN
ftr-416	438	17	.	.	PUNCT
ftr-416	439	1	thus	thus	ADV
ftr-416	439	2	,	,	PUNCT
ftr-416	439	3	in	in	ADP
ftr-416	439	4	1954	1954	NUM
ftr-416	439	5	,	,	PUNCT
ftr-416	439	6	it	it	PRON
ftr-416	439	7	enacted	enact	VERB
ftr-416	439	8	section	section	NOUN
ftr-416	439	9	2503(c	2503(c	NUM
ftr-416	439	10	)	)	PUNCT
ftr-416	439	11	of	of	ADP
ftr-416	439	12	the	the	DET
ftr-416	439	13	internal	internal	ADJ
ftr-416	439	14	revenue	revenue	NOUN
ftr-416	439	15	after	after	ADP
ftr-416	439	16	fondren	fondren	PROPN
ftr-416	439	17	,	,	PUNCT
ftr-416	439	18	the	the	DET
ftr-416	439	19	united	united	PROPN
ftr-416	439	20	states	states	PROPN
ftr-416	439	21	supreme	supreme	PROPN
ftr-416	439	22	court	court	PROPN
ftr-416	439	23	reaffirmed	reaffirm	VERB
ftr-416	439	24	its	its	PRON
ftr-416	439	25	holding	holding	NOUN
ftr-416	439	26	that	that	SCONJ
ftr-416	439	27	,	,	PUNCT
ftr-416	439	28	as	as	ADP
ftr-416	439	29	a	a	DET
ftr-416	439	30	general	general	ADJ
ftr-416	439	31	rule	rule	NOUN
ftr-416	439	32	,	,	PUNCT
ftr-416	439	33	no	no	DET
ftr-416	439	34	annual	annual	ADJ
ftr-416	439	35	exclusion	exclusion	NOUN
ftr-416	439	36	would	would	AUX
ftr-416	439	37	be	be	AUX
ftr-416	439	38	allowed	allow	VERB
ftr-416	439	39	for	for	ADP
ftr-416	439	40	gifts	gift	NOUN
ftr-416	439	41	to	to	ADP
ftr-416	439	42	a	a	DET
ftr-416	439	43	discretionary	discretionary	ADJ
ftr-416	439	44	trust.52	trust.52	NOUN
ftr-416	439	45	the	the	DET
ftr-416	439	46	fondren	fondren	PROPN
ftr-416	439	47	court	court	PROPN
ftr-416	439	48	noted	note	VERB
ftr-416	439	49	,	,	PUNCT
ftr-416	439	50	in	in	ADP
ftr-416	439	51	dicta	dicta	ADJ
ftr-416	439	52	,	,	PUNCT
ftr-416	439	53	that	that	SCONJ
ftr-416	439	54	if	if	SCONJ
ftr-416	439	55	the	the	DET
ftr-416	439	56	beneficiary	beneficiary	NOUN
ftr-416	439	57	was	be	AUX
ftr-416	439	58	entitled	entitle	VERB
ftr-416	439	59	to	to	ADP
ftr-416	439	60	periodic	periodic	ADJ
ftr-416	439	61	payment	payment	NOUN
ftr-416	439	62	of	of	ADP
ftr-416	439	63	trust	trust	NOUN
ftr-416	439	64	income	income	NOUN
ftr-416	439	65	,	,	PUNCT
ftr-416	439	66	then	then	ADV
ftr-416	439	67	the	the	DET
ftr-416	439	68	gift	gift	NOUN
ftr-416	439	69	of	of	ADP
ftr-416	439	70	the	the	DET
ftr-416	439	71	income	income	NOUN
ftr-416	439	72	would	would	AUX
ftr-416	439	73	be	be	AUX
ftr-416	439	74	a	a	DET
ftr-416	439	75	present	present	ADJ
ftr-416	439	76	interest.53	interest.53	NOUN
ftr-416	439	77	the	the	DET
ftr-416	439	78	gift	gift	NOUN
ftr-416	439	79	of	of	ADP
ftr-416	439	80	the	the	DET
ftr-416	439	81	corpus	corpus	NOUN
ftr-416	439	82	,	,	PUNCT
ftr-416	439	83	however	however	ADV
ftr-416	439	84	,	,	PUNCT
ftr-416	439	85	would	would	AUX
ftr-416	439	86	be	be	AUX
ftr-416	439	87	a	a	DET
ftr-416	439	88	future	future	ADJ
ftr-416	439	89	interest	interest	NOUN
ftr-416	439	90	.	.	PUNCT
ftr-416	440	1	thus	thus	ADV
ftr-416	440	2	,	,	PUNCT
ftr-416	440	3	for	for	ADP
ftr-416	440	4	example	example	NOUN
ftr-416	440	5	,	,	PUNCT
ftr-416	440	6	a	a	DET
ftr-416	440	7	gift	gift	NOUN
ftr-416	440	8	in	in	ADP
ftr-416	440	9	trust	trust	NOUN
ftr-416	440	10	that	that	SCONJ
ftr-416	440	11	required	require	VERB
ftr-416	440	12	trust	trust	NOUN
ftr-416	440	13	income	income	NOUN
ftr-416	440	14	be	be	AUX
ftr-416	440	15	regularly	regularly	ADV
ftr-416	440	16	paid	pay	VERB
ftr-416	440	17	to	to	ADP
ftr-416	440	18	the	the	DET
ftr-416	440	19	beneficiary	beneficiary	NOUN
ftr-416	440	20	would	would	AUX
ftr-416	440	21	be	be	AUX
ftr-416	440	22	partially	partially	ADV
ftr-416	440	23	a	a	DET
ftr-416	440	24	gift	gift	NOUN
ftr-416	440	25	of	of	ADP
ftr-416	440	26	a	a	DET
ftr-416	440	27	present	present	ADJ
ftr-416	440	28	interest	interest	NOUN
ftr-416	440	29	,	,	PUNCT
ftr-416	440	30	regardless	regardless	ADV
ftr-416	440	31	of	of	ADP
ftr-416	440	32	when	when	SCONJ
ftr-416	440	33	(	(	PUNCT
ftr-416	440	34	or	or	CCONJ
ftr-416	440	35	if	if	SCONJ
ftr-416	440	36	)	)	PUNCT
ftr-416	440	37	trust	trust	NOUN
ftr-416	440	38	principal	principal	NOUN
ftr-416	440	39	was	be	AUX
ftr-416	440	40	to	to	PART
ftr-416	440	41	be	be	AUX
ftr-416	440	42	paid.54	paid.54	NOUN
ftr-416	440	43	in	in	ADP
ftr-416	440	44	contrast	contrast	NOUN
ftr-416	440	45	,	,	PUNCT
ftr-416	440	46	a	a	DET
ftr-416	440	47	gift	gift	NOUN
ftr-416	440	48	to	to	ADP
ftr-416	440	49	a	a	DET
ftr-416	440	50	discretionary	discretionary	ADJ
ftr-416	440	51	trust	trust	NOUN
ftr-416	440	52	is	be	AUX
ftr-416	440	53	entirely	entirely	ADV
ftr-416	440	54	a	a	DET
ftr-416	440	55	future	future	ADJ
ftr-416	440	56	interest	interest	NOUN
ftr-416	440	57	,	,	PUNCT
ftr-416	440	58	even	even	ADV
ftr-416	440	59	if	if	SCONJ
ftr-416	440	60	trust	trust	NOUN
ftr-416	440	61	principal	principal	NOUN
ftr-416	440	62	was	be	AUX
ftr-416	440	63	required	require	VERB
ftr-416	440	64	to	to	PART
ftr-416	440	65	be	be	AUX
ftr-416	440	66	paid	pay	VERB
ftr-416	440	67	to	to	ADP
ftr-416	440	68	the	the	DET
ftr-416	440	69	beneficiary	beneficiary	NOUN
ftr-416	440	70	shortly	shortly	ADV
ftr-416	440	71	after	after	ADP
ftr-416	440	72	the	the	DET
ftr-416	440	73	gift.55	gift.55	NOUN
ftr-416	440	74	in	in	ADP
ftr-416	440	75	this	this	DET
ftr-416	440	76	regard	regard	NOUN
ftr-416	440	77	,	,	PUNCT
ftr-416	440	78	the	the	DET
ftr-416	440	79	future	future	ADJ
ftr-416	440	80	/	/	SYM
ftr-416	440	81	present	present	ADJ
ftr-416	440	82	interest	interest	NOUN
ftr-416	440	83	distinction	distinction	NOUN
ftr-416	440	84	is	be	AUX
ftr-416	440	85	somewhat	somewhat	ADV
ftr-416	440	86	counter	counter	NOUN
ftr-416	440	87	-	-	NOUN
ftr-416	440	88	intuitive.56	intuitive.56	NOUN
ftr-416	440	89	thus	thus	ADV
ftr-416	440	90	,	,	PUNCT
ftr-416	440	91	a	a	DET
ftr-416	440	92	typical	typical	ADJ
ftr-416	440	93	gift	gift	NOUN
ftr-416	440	94	in	in	ADP
ftr-416	440	95	trust	trust	NOUN
ftr-416	440	96	is	be	AUX
ftr-416	440	97	at	at	ADP
ftr-416	440	98	least	least	ADJ
ftr-416	440	99	partially	partially	ADV
ftr-416	440	100	a	a	DET
ftr-416	440	101	future	future	ADJ
ftr-416	440	102	interest.57	interest.57	PROPN
ftr-416	440	103	donors	donor	NOUN
ftr-416	440	104	,	,	PUNCT
ftr-416	440	105	however	however	ADV
ftr-416	440	106	,	,	PUNCT
ftr-416	440	107	frequently	frequently	ADV
ftr-416	440	108	prefer	prefer	VERB
ftr-416	440	109	to	to	PART
ftr-416	440	110	make	make	VERB
ftr-416	440	111	gifts	gift	NOUN
ftr-416	440	112	in	in	ADP
ftr-416	440	113	trust	trust	NOUN
ftr-416	440	114	(	(	PUNCT
ftr-416	440	115	as	as	SCONJ
ftr-416	440	116	opposed	oppose	VERB
ftr-416	440	117	to	to	ADP
ftr-416	440	118	outright	outright	ADJ
ftr-416	440	119	)	)	PUNCT
ftr-416	440	120	for	for	ADP
ftr-416	440	121	a	a	DET
ftr-416	440	122	variety	variety	NOUN
ftr-416	440	123	of	of	ADP
ftr-416	440	124	tax	tax	NOUN
ftr-416	440	125	and	and	CCONJ
ftr-416	440	126	non	non	ADJ
ftr-416	440	127	-	-	ADJ
ftr-416	440	128	tax	tax	ADJ
ftr-416	440	129	reasons.58	reasons.58	NOUN
ftr-416	440	130	this	this	PRON
ftr-416	440	131	is	be	AUX
ftr-416	440	132	especially	especially	ADV
ftr-416	440	133	true	true	ADJ
ftr-416	440	134	if	if	SCONJ
ftr-416	440	135	the	the	DET
ftr-416	440	136	beneficiary	beneficiary	NOUN
ftr-416	440	137	is	be	AUX
ftr-416	440	138	a	a	DET
ftr-416	440	139	minor.59	minor.59	NOUN
ftr-416	440	140	therefore	therefore	ADV
ftr-416	440	141	,	,	PUNCT
ftr-416	440	142	donors	donor	NOUN
ftr-416	440	143	sought	seek	VERB
ftr-416	440	144	a	a	DET
ftr-416	440	145	method	method	NOUN
ftr-416	440	146	of	of	ADP
ftr-416	440	147	making	make	VERB
ftr-416	440	148	gifts	gift	NOUN
ftr-416	440	149	in	in	ADP
ftr-416	440	150	202	202	NUM
ftr-416	440	151	florida	florida	PROPN
ftr-416	440	152	tax	tax	NOUN
ftr-416	440	153	review	review	NOUN
ftr-416	441	1	[	[	X
ftr-416	441	2	vol.6:2	vol.6:2	VERB
ftr-416	441	3	code	code	NOUN
ftr-416	441	4	to	to	PART
ftr-416	441	5	permit	permit	VERB
ftr-416	441	6	gifts	gift	NOUN
ftr-416	441	7	to	to	ADP
ftr-416	441	8	certain	certain	ADJ
ftr-416	441	9	discretionary	discretionary	ADJ
ftr-416	441	10	trusts	trust	NOUN
ftr-416	441	11	for	for	ADP
ftr-416	441	12	the	the	DET
ftr-416	441	13	benefit	benefit	NOUN
ftr-416	441	14	of	of	ADP
ftr-416	441	15	minors	minor	NOUN
ftr-416	441	16	to	to	PART
ftr-416	441	17	qualify	qualify	VERB
ftr-416	441	18	for	for	ADP
ftr-416	441	19	the	the	DET
ftr-416	441	20	federal	federal	ADJ
ftr-416	441	21	gift	gift	NOUN
ftr-416	441	22	tax	tax	NOUN
ftr-416	441	23	annual	annual	ADJ
ftr-416	441	24	exclusion	exclusion	NOUN
ftr-416	441	25	.	.	PUNCT
ftr-416	442	1	irc	irc	PROPN
ftr-416	442	2	§	§	PROPN
ftr-416	442	3	2503(c	2503(c	NUM
ftr-416	442	4	)	)	PUNCT
ftr-416	442	5	(	(	PUNCT
ftr-416	442	6	1954	1954	NUM
ftr-416	442	7	)	)	PUNCT
ftr-416	442	8	;	;	PUNCT
ftr-416	442	9	s.	s.	PROPN
ftr-416	442	10	rep	rep	PROPN
ftr-416	442	11	.	.	PROPN
ftr-416	443	1	no	no	PROPN
ftr-416	443	2	.	.	NOUN
ftr-416	444	1	83	83	NUM
ftr-416	444	2	-	-	SYM
ftr-416	444	3	1622	1622	NUM
ftr-416	444	4	,	,	PUNCT
ftr-416	444	5	at	at	ADP
ftr-416	444	6	127	127	NUM
ftr-416	444	7	,	,	PUNCT
ftr-416	444	8	83rd	83rd	ADJ
ftr-416	444	9	cong	cong	NOUN
ftr-416	444	10	.	.	PROPN
ftr-416	444	11	,	,	PUNCT
ftr-416	444	12	2d	2d	NUM
ftr-416	444	13	sess	sess	NOUN
ftr-416	444	14	.	.	PUNCT
ftr-416	445	1	at	at	ADP
ftr-416	445	2	4760	4760	NUM
ftr-416	445	3	(	(	PUNCT
ftr-416	445	4	1954	1954	NUM
ftr-416	445	5	)	)	PUNCT
ftr-416	445	6	;	;	PUNCT
ftr-416	445	7	see	see	VERB
ftr-416	445	8	also	also	ADV
ftr-416	445	9	estate	estate	NOUN
ftr-416	445	10	of	of	ADP
ftr-416	445	11	levine	levine	PROPN
ftr-416	445	12	v.	v.	PROPN
ftr-416	445	13	commissioner	commissioner	PROPN
ftr-416	445	14	,	,	PUNCT
ftr-416	445	15	526	526	NUM
ftr-416	445	16	f.2d	f.2d	ADP
ftr-416	445	17	717	717	NUM
ftr-416	445	18	,	,	PUNCT
ftr-416	445	19	719	719	NUM
ftr-416	445	20	(	(	PUNCT
ftr-416	445	21	2nd	2nd	ADJ
ftr-416	445	22	cir	cir	NOUN
ftr-416	445	23	.	.	PUNCT
ftr-416	445	24	1975	1975	NUM
ftr-416	445	25	)	)	PUNCT
ftr-416	445	26	.	.	PUNCT
ftr-416	446	1	such	such	ADJ
ftr-416	446	2	trusts	trust	NOUN
ftr-416	446	3	are	be	AUX
ftr-416	446	4	frequently	frequently	ADV
ftr-416	446	5	called	call	VERB
ftr-416	446	6	“	"	PUNCT
ftr-416	446	7	2503(c	2503(c	NUM
ftr-416	446	8	)	)	PUNCT
ftr-416	446	9	trusts	trust	NOUN
ftr-416	446	10	.	.	PUNCT
ftr-416	446	11	”	"	PUNCT
ftr-416	447	1	one	one	NUM
ftr-416	447	2	of	of	ADP
ftr-416	447	3	the	the	DET
ftr-416	447	4	requirements	requirement	NOUN
ftr-416	447	5	for	for	ADP
ftr-416	447	6	a	a	DET
ftr-416	447	7	trust	trust	NOUN
ftr-416	447	8	to	to	PART
ftr-416	447	9	qualify	qualify	VERB
ftr-416	447	10	as	as	ADP
ftr-416	447	11	a	a	DET
ftr-416	447	12	2503(c	2503(c	NOUN
ftr-416	447	13	)	)	PUNCT
ftr-416	447	14	trust	trust	NOUN
ftr-416	447	15	,	,	PUNCT
ftr-416	447	16	is	be	AUX
ftr-416	447	17	that	that	SCONJ
ftr-416	447	18	trust	trust	NOUN
ftr-416	447	19	assets	asset	NOUN
ftr-416	447	20	must	must	AUX
ftr-416	447	21	be	be	AUX
ftr-416	447	22	distributed	distribute	VERB
ftr-416	447	23	to	to	ADP
ftr-416	447	24	the	the	DET
ftr-416	447	25	beneficiary	beneficiary	NOUN
ftr-416	447	26	upon	upon	SCONJ
ftr-416	447	27	her	her	PRON
ftr-416	447	28	attaining	attain	VERB
ftr-416	447	29	age	age	NOUN
ftr-416	447	30	twenty	twenty	NUM
ftr-416	447	31	-	-	PUNCT
ftr-416	447	32	one	one	NUM
ftr-416	447	33	.	.	PUNCT
ftr-416	448	1	irc	irc	PROPN
ftr-416	448	2	§	§	PROPN
ftr-416	448	3	2503(c)(3	2503(c)(3	NOUN
ftr-416	448	4	)	)	PUNCT
ftr-416	448	5	.	.	PUNCT
ftr-416	449	1	although	although	SCONJ
ftr-416	449	2	there	there	PRON
ftr-416	449	3	are	be	VERB
ftr-416	449	4	some	some	DET
ftr-416	449	5	methods	method	NOUN
ftr-416	449	6	available	available	ADJ
ftr-416	449	7	to	to	PART
ftr-416	449	8	ameliorate	ameliorate	VERB
ftr-416	449	9	the	the	DET
ftr-416	449	10	risk	risk	NOUN
ftr-416	449	11	that	that	SCONJ
ftr-416	449	12	the	the	DET
ftr-416	449	13	young	young	ADJ
ftr-416	449	14	beneficiary	beneficiary	NOUN
ftr-416	449	15	will	will	AUX
ftr-416	449	16	squander	squander	VERB
ftr-416	449	17	the	the	DET
ftr-416	449	18	assets	asset	NOUN
ftr-416	449	19	,	,	PUNCT
ftr-416	449	20	the	the	DET
ftr-416	449	21	risk	risk	NOUN
ftr-416	449	22	remains	remain	VERB
ftr-416	449	23	significant	significant	ADJ
ftr-416	449	24	and	and	CCONJ
ftr-416	449	25	,	,	PUNCT
ftr-416	449	26	in	in	ADP
ftr-416	449	27	many	many	ADJ
ftr-416	449	28	donors	donor	NOUN
ftr-416	449	29	’	’	PART
ftr-416	449	30	opinion	opinion	NOUN
ftr-416	449	31	,	,	PUNCT
ftr-416	449	32	unacceptable	unacceptable	ADJ
ftr-416	449	33	.	.	PUNCT
ftr-416	450	1	see	see	VERB
ftr-416	450	2	,	,	PUNCT
ftr-416	450	3	e.g.	e.g.	ADV
ftr-416	450	4	,	,	PUNCT
ftr-416	450	5	rev	rev	PROPN
ftr-416	450	6	.	.	PROPN
ftr-416	451	1	rul	rul	NOUN
ftr-416	451	2	.	.	PUNCT
ftr-416	452	1	74	74	NUM
ftr-416	452	2	-	-	SYM
ftr-416	452	3	43	43	NUM
ftr-416	452	4	,	,	PUNCT
ftr-416	452	5	1974	1974	NUM
ftr-416	452	6	-	-	SYM
ftr-416	452	7	1	1	NUM
ftr-416	452	8	c.b	c.b	PROPN
ftr-416	452	9	.	.	PROPN
ftr-416	452	10	285	285	NUM
ftr-416	452	11	.	.	PUNCT
ftr-416	453	1	thus	thus	ADV
ftr-416	453	2	,	,	PUNCT
ftr-416	453	3	many	many	ADJ
ftr-416	453	4	donors	donor	NOUN
ftr-416	453	5	are	be	AUX
ftr-416	453	6	not	not	PART
ftr-416	453	7	satisfied	satisfied	ADJ
ftr-416	453	8	with	with	ADP
ftr-416	453	9	2503(c	2503(c	NUM
ftr-416	453	10	)	)	PUNCT
ftr-416	453	11	trusts	trust	NOUN
ftr-416	453	12	as	as	ADP
ftr-416	453	13	a	a	DET
ftr-416	453	14	means	means	NOUN
ftr-416	453	15	to	to	PART
ftr-416	453	16	make	make	VERB
ftr-416	453	17	annual	annual	ADJ
ftr-416	453	18	exclusion	exclusion	NOUN
ftr-416	453	19	gifts	gift	NOUN
ftr-416	453	20	to	to	ADP
ftr-416	453	21	minors	minor	NOUN
ftr-416	453	22	.	.	PUNCT
ftr-416	454	1	60	60	NUM
ftr-416	454	2	.	.	NOUN
ftr-416	454	3	397	397	NUM
ftr-416	454	4	f.2d	f.2d	SYM
ftr-416	454	5	82	82	NUM
ftr-416	454	6	(	(	PUNCT
ftr-416	454	7	9th	9th	ADJ
ftr-416	454	8	cir	cir	NOUN
ftr-416	454	9	.	.	PUNCT
ftr-416	455	1	1968	1968	NUM
ftr-416	455	2	)	)	PUNCT
ftr-416	455	3	.	.	PUNCT
ftr-416	456	1	61	61	NUM
ftr-416	456	2	.	.	PUNCT
ftr-416	457	1	an	an	DET
ftr-416	457	2	earlier	early	ADJ
ftr-416	457	3	case	case	NOUN
ftr-416	457	4	,	,	PUNCT
ftr-416	457	5	strekalovsky	strekalovsky	PROPN
ftr-416	457	6	v.	v.	ADP
ftr-416	457	7	delaney	delaney	PROPN
ftr-416	457	8	,	,	PUNCT
ftr-416	457	9	involved	involve	VERB
ftr-416	457	10	a	a	DET
ftr-416	457	11	trust	trust	NOUN
ftr-416	457	12	containing	contain	VERB
ftr-416	457	13	a	a	DET
ftr-416	457	14	demand	demand	NOUN
ftr-416	457	15	clause	clause	NOUN
ftr-416	457	16	created	create	VERB
ftr-416	457	17	for	for	ADP
ftr-416	457	18	the	the	DET
ftr-416	457	19	benefit	benefit	NOUN
ftr-416	457	20	of	of	ADP
ftr-416	457	21	a	a	DET
ftr-416	457	22	minor	minor	ADJ
ftr-416	457	23	.	.	PUNCT
ftr-416	457	24	78	78	NUM
ftr-416	457	25	f.	f.	PROPN
ftr-416	457	26	supp	supp	PROPN
ftr-416	457	27	.	.	PUNCT
ftr-416	458	1	556	556	NUM
ftr-416	458	2	(	(	PUNCT
ftr-416	458	3	d.	d.	PROPN
ftr-416	458	4	mass	mass	PROPN
ftr-416	458	5	.	.	PROPN
ftr-416	458	6	1948	1948	NUM
ftr-416	458	7	)	)	PUNCT
ftr-416	458	8	.	.	PUNCT
ftr-416	459	1	although	although	SCONJ
ftr-416	459	2	the	the	DET
ftr-416	459	3	court	court	NOUN
ftr-416	459	4	allowed	allow	VERB
ftr-416	459	5	the	the	DET
ftr-416	459	6	annual	annual	ADJ
ftr-416	459	7	exclusions	exclusion	NOUN
ftr-416	459	8	claimed	claim	VERB
ftr-416	459	9	by	by	ADP
ftr-416	459	10	the	the	DET
ftr-416	459	11	taxpayer	taxpayer	NOUN
ftr-416	459	12	,	,	PUNCT
ftr-416	459	13	it	it	PRON
ftr-416	459	14	did	do	AUX
ftr-416	459	15	not	not	PART
ftr-416	459	16	base	base	VERB
ftr-416	459	17	its	its	PRON
ftr-416	459	18	decision	decision	NOUN
ftr-416	459	19	on	on	ADP
ftr-416	459	20	the	the	DET
ftr-416	459	21	demand	demand	NOUN
ftr-416	459	22	clause	clause	NOUN
ftr-416	459	23	.	.	PUNCT
ftr-416	460	1	i	i	PRON
ftr-416	460	2	d.	d.	PROPN
ftr-416	460	3	at	at	ADP
ftr-416	460	4	558	558	NUM
ftr-416	460	5	.	.	PUNCT
ftr-416	461	1	instead	instead	ADV
ftr-416	461	2	,	,	PUNCT
ftr-416	461	3	the	the	DET
ftr-416	461	4	court	court	NOUN
ftr-416	461	5	held	hold	VERB
ftr-416	461	6	that	that	SCONJ
ftr-416	461	7	,	,	PUNCT
ftr-416	461	8	since	since	SCONJ
ftr-416	461	9	the	the	DET
ftr-416	461	10	trust	trust	NOUN
ftr-416	461	11	agreement	agreement	NOUN
ftr-416	461	12	provided	provide	VERB
ftr-416	461	13	that	that	SCONJ
ftr-416	461	14	the	the	DET
ftr-416	461	15	trustee	trustee	NOUN
ftr-416	461	16	had	have	VERB
ftr-416	461	17	d	d	NOUN
ftr-416	461	18	iscretion	iscretion	NOUN
ftr-416	461	19	to	to	PART
ftr-416	461	20	make	make	VERB
ftr-416	461	21	distributions	distribution	NOUN
ftr-416	461	22	to	to	ADP
ftr-416	461	23	the	the	DET
ftr-416	461	24	child	child	NOUN
ftr-416	461	25	“	"	PUNCT
ftr-416	461	26	as	as	SCONJ
ftr-416	461	27	if	if	SCONJ
ftr-416	461	28	”	"	PUNCT
ftr-416	461	29	the	the	DET
ftr-416	461	30	trustee	trustee	NOUN
ftr-416	461	31	were	be	AUX
ftr-416	461	32	a	a	DET
ftr-416	461	33	guardian	guardian	NOUN
ftr-416	461	34	,	,	PUNCT
ftr-416	461	35	the	the	DET
ftr-416	461	36	minor	minor	ADJ
ftr-416	461	37	beneficiary	beneficiary	NOUN
ftr-416	461	38	received	receive	VERB
ftr-416	461	39	a	a	DET
ftr-416	461	40	present	present	ADJ
ftr-416	461	41	interest	interest	NOUN
ftr-416	461	42	.	.	PUNCT
ftr-416	462	1	i	i	PRON
ftr-416	462	2	d.	d.	PROPN
ftr-416	462	3	at	at	ADP
ftr-416	462	4	557	557	NUM
ftr-416	462	5	;	;	PUNCT
ftr-416	462	6	see	see	VERB
ftr-416	462	7	also	also	ADV
ftr-416	462	8	united	united	PROPN
ftr-416	462	9	states	states	PROPN
ftr-416	462	10	v.	v.	PROPN
ftr-416	462	11	baker	baker	PROPN
ftr-416	462	12	,	,	PUNCT
ftr-416	462	13	236	236	NUM
ftr-416	462	14	f.2d	f.2d	SYM
ftr-416	462	15	317	317	NUM
ftr-416	462	16	,	,	PUNCT
ftr-416	462	17	320	320	NUM
ftr-416	462	18	(	(	PUNCT
ftr-416	462	19	4th	4th	ADJ
ftr-416	462	20	cir	cir	NOUN
ftr-416	462	21	.	.	PROPN
ftr-416	462	22	1956	1956	NUM
ftr-416	462	23	)	)	PUNCT
ftr-416	462	24	;	;	PUNCT
ftr-416	462	25	kieckhefer	kieckhefer	PROPN
ftr-416	462	26	v.	v.	PROPN
ftr-416	462	27	commissioner	commissioner	PROPN
ftr-416	462	28	,	,	PUNCT
ftr-416	462	29	15	15	NUM
ftr-416	462	30	t.c	t.c	PROPN
ftr-416	462	31	.	.	PROPN
ftr-416	462	32	111	111	NUM
ftr-416	462	33	(	(	PUNCT
ftr-416	462	34	1950	1950	NUM
ftr-416	462	35	)	)	PUNCT
ftr-416	462	36	,	,	PUNCT
ftr-416	462	37	rev’d	rev’d	NOUN
ftr-416	462	38	,	,	PUNCT
ftr-416	462	39	189	189	NUM
ftr-416	462	40	f.2d	f.2d	NOUN
ftr-416	462	41	118	118	NUM
ftr-416	462	42	(	(	PUNCT
ftr-416	462	43	1951	1951	NUM
ftr-416	462	44	)	)	PUNCT
ftr-416	462	45	(	(	PUNCT
ftr-416	462	46	noting	note	VERB
ftr-416	462	47	that	that	SCONJ
ftr-416	462	48	strekalovsky	strekalovsky	ADV
ftr-416	462	49	was	be	AUX
ftr-416	462	50	not	not	PART
ftr-416	462	51	on	on	ADP
ftr-416	462	52	point	point	NOUN
ftr-416	462	53	due	due	ADP
ftr-416	462	54	to	to	ADP
ftr-416	462	55	the	the	DET
ftr-416	462	56	provisions	provision	NOUN
ftr-416	462	57	of	of	ADP
ftr-416	462	58	the	the	DET
ftr-416	462	59	trust	trust	NOUN
ftr-416	462	60	)	)	PUNCT
ftr-416	462	61	.	.	PUNCT
ftr-416	463	1	62	62	NUM
ftr-416	463	2	.	.	X
ftr-416	464	1	189	189	NUM
ftr-416	464	2	f	f	NOUN
ftr-416	464	3	.2d	.2d	PROPN
ftr-416	464	4	118	118	NUM
ftr-416	464	5	(	(	PUNCT
ftr-416	464	6	7th	7th	ADJ
ftr-416	464	7	cir	cir	NOUN
ftr-416	464	8	.	.	PUNCT
ftr-416	464	9	1951	1951	NUM
ftr-416	464	10	)	)	PUNCT
ftr-416	464	11	.	.	PUNCT
ftr-416	465	1	63	63	NUM
ftr-416	465	2	.	.	PUNCT
ftr-416	466	1	i	i	PRON
ftr-416	466	2	d.	d.	PROPN
ftr-416	466	3	at	at	ADP
ftr-416	466	4	119	119	NUM
ftr-416	466	5	.	.	PROPN
ftr-416	466	6	64	64	NUM
ftr-416	466	7	.	.	PUNCT
ftr-416	467	1	i	i	PRON
ftr-416	467	2	d	d	PROPN
ftr-416	467	3	.	.	PUNCT
ftr-416	468	1	65	65	NUM
ftr-416	468	2	.	.	PUNCT
ftr-416	469	1	i	i	PRON
ftr-416	469	2	d.	d.	PROPN
ftr-416	469	3	;	;	PUNCT
ftr-416	469	4	see	see	VERB
ftr-416	469	5	also	also	ADV
ftr-416	469	6	fondren	fondren	PROPN
ftr-416	469	7	v.	v.	PROPN
ftr-416	469	8	commissioner	commissioner	PROPN
ftr-416	469	9	,	,	PUNCT
ftr-416	469	10	324	324	NUM
ftr-416	469	11	u.s	u.s	PROPN
ftr-416	469	12	.	.	PROPN
ftr-416	469	13	19	19	NUM
ftr-416	469	14	,	,	PUNCT
ftr-416	469	15	21	21	NUM
ftr-416	469	16	;	;	PUNCT
ftr-416	469	17	commissioner	commissioner	PROPN
ftr-416	469	18	v.	v.	PROPN
ftr-416	469	19	disston	disston	PROPN
ftr-416	469	20	,	,	PUNCT
ftr-416	469	21	325	325	NUM
ftr-416	469	22	u.s	u.s	PROPN
ftr-416	469	23	.	.	PROPN
ftr-416	469	24	442	442	NUM
ftr-416	469	25	,	,	PUNCT
ftr-416	469	26	448	448	NUM
ftr-416	469	27	-	-	SYM
ftr-416	469	28	49	49	NUM
ftr-416	469	29	(	(	PUNCT
ftr-416	469	30	1945	1945	NUM
ftr-416	469	31	)	)	PUNCT
ftr-416	469	32	.	.	PUNCT
ftr-416	470	1	trust	trust	VERB
ftr-416	470	2	that	that	PRON
ftr-416	470	3	fully	fully	ADV
ftr-416	470	4	qualified	qualified	ADJ
ftr-416	470	5	for	for	ADP
ftr-416	470	6	the	the	DET
ftr-416	470	7	annual	annual	ADJ
ftr-416	470	8	exclusion	exclusion	NOUN
ftr-416	470	9	.	.	PUNCT
ftr-416	471	1	one	one	NUM
ftr-416	471	2	such	such	ADJ
ftr-416	471	3	method	method	NOUN
ftr-416	471	4	–	–	PUNCT
ftr-416	471	5	the	the	DET
ftr-416	471	6	use	use	NOUN
ftr-416	471	7	of	of	ADP
ftr-416	471	8	withdrawal	withdrawal	NOUN
ftr-416	471	9	powers	power	NOUN
ftr-416	471	10	to	to	PART
ftr-416	471	11	create	create	VERB
ftr-416	471	12	a	a	DET
ftr-416	471	13	present	present	ADJ
ftr-416	471	14	interest	interest	NOUN
ftr-416	471	15	–	–	PUNCT
ftr-416	471	16	led	lead	VERB
ftr-416	471	17	to	to	ADP
ftr-416	471	18	the	the	DET
ftr-416	471	19	ninth	ninth	ADJ
ftr-416	471	20	circuit	circuit	NOUN
ftr-416	471	21	’s	’s	PART
ftr-416	471	22	decision	decision	NOUN
ftr-416	471	23	in	in	ADP
ftr-416	471	24	crummey	crummey	PROPN
ftr-416	471	25	v.	v.	ADP
ftr-416	471	26	commissioner60	commissioner60	PROPN
ftr-416	471	27	in	in	ADP
ftr-416	471	28	1968	1968	NUM
ftr-416	471	29	.	.	PUNCT
ftr-416	472	1	iii	iii	X
ftr-416	472	2	.	.	PUNCT
ftr-416	473	1	the	the	DET
ftr-416	473	2	origin	origin	NOUN
ftr-416	473	3	s	s	PART
ftr-416	473	4	and	and	CCONJ
ftr-416	473	5	use	use	VERB
ftr-416	473	6	o	o	NOUN
ftr-416	473	7	f	f	X
ftr-416	473	8	crummey	crummey	PROPN
ftr-416	473	9	powers	power	NOUN
ftr-416	473	10	a.	a.	NOUN
ftr-416	473	11	crummey	crummey	PROPN
ftr-416	473	12	v.	v.	CCONJ
ftr-416	473	13	commissioner	commissioner	PROPN
ftr-416	473	14	and	and	CCONJ
ftr-416	473	15	its	its	PRON
ftr-416	473	16	precedents	precedent	NOUN
ftr-416	473	17	the	the	DET
ftr-416	473	18	first	first	ADJ
ftr-416	473	19	reported	report	VERB
ftr-416	473	20	case	case	NOUN
ftr-416	473	21	to	to	PART
ftr-416	473	22	address	address	VERB
ftr-416	473	23	the	the	DET
ftr-416	473	24	availability	availability	NOUN
ftr-416	473	25	of	of	ADP
ftr-416	473	26	the	the	DET
ftr-416	473	27	federal	federal	ADJ
ftr-416	473	28	gift	gift	NOUN
ftr-416	473	29	tax	tax	NOUN
ftr-416	473	30	annual	annual	ADJ
ftr-416	473	31	exclusion	exclusion	NOUN
ftr-416	473	32	based	base	VERB
ftr-416	473	33	on	on	ADP
ftr-416	473	34	a	a	DET
ftr-416	473	35	withdrawal	withdrawal	NOUN
ftr-416	473	36	power61	power61	NOUN
ftr-416	473	37	was	be	AUX
ftr-416	473	38	kieckhefer	kieckhefer	NOUN
ftr-416	473	39	v.	v.	ADP
ftr-416	473	40	commissioner.62	commissioner.62	NOUN
ftr-416	473	41	it	it	PRON
ftr-416	473	42	was	be	AUX
ftr-416	473	43	decided	decide	VERB
ftr-416	473	44	by	by	ADP
ftr-416	473	45	the	the	DET
ftr-416	473	46	seventh	seventh	ADJ
ftr-416	473	47	circuit	circuit	NOUN
ftr-416	473	48	in	in	ADP
ftr-416	473	49	1951	1951	NUM
ftr-416	473	50	.	.	PUNCT
ftr-416	474	1	in	in	ADP
ftr-416	474	2	kieckhefer	kieckhefer	NOUN
ftr-416	474	3	,	,	PUNCT
ftr-416	474	4	the	the	DET
ftr-416	474	5	donor	donor	NOUN
ftr-416	474	6	created	create	VERB
ftr-416	474	7	a	a	DET
ftr-416	474	8	trust	trust	NOUN
ftr-416	474	9	for	for	ADP
ftr-416	474	10	the	the	DET
ftr-416	474	11	benefit	benefit	NOUN
ftr-416	474	12	of	of	ADP
ftr-416	474	13	his	his	PRON
ftr-416	474	14	minor	minor	ADJ
ftr-416	474	15	grandchild.63	grandchild.63	NOUN
ftr-416	474	16	the	the	DET
ftr-416	474	17	trust	trust	NOUN
ftr-416	474	18	was	be	AUX
ftr-416	474	19	a	a	DET
ftr-416	474	20	discretionary	discretionary	ADJ
ftr-416	474	21	trust	trust	NOUN
ftr-416	474	22	;	;	PUNCT
ftr-416	474	23	that	that	ADV
ftr-416	474	24	is	is	ADV
ftr-416	474	25	,	,	PUNCT
ftr-416	474	26	the	the	DET
ftr-416	474	27	trustee	trustee	NOUN
ftr-416	474	28	had	have	VERB
ftr-416	474	29	discretion	discretion	NOUN
ftr-416	474	30	to	to	PART
ftr-416	474	31	use	use	VERB
ftr-416	474	32	income	income	NOUN
ftr-416	474	33	or	or	CCONJ
ftr-416	474	34	principal	principal	NOUN
ftr-416	474	35	for	for	ADP
ftr-416	474	36	the	the	DET
ftr-416	474	37	beneficiary	beneficiary	NOUN
ftr-416	474	38	“	"	PUNCT
ftr-416	474	39	as	as	SCONJ
ftr-416	474	40	may	may	AUX
ftr-416	474	41	be	be	AUX
ftr-416	474	42	necessary	necessary	ADJ
ftr-416	474	43	for	for	ADP
ftr-416	474	44	[	[	X
ftr-416	474	45	his	his	PRON
ftr-416	474	46	]	]	X
ftr-416	474	47	education	education	NOUN
ftr-416	474	48	,	,	PUNCT
ftr-416	474	49	comfort	comfort	NOUN
ftr-416	474	50	and	and	CCONJ
ftr-416	474	51	support	support	NOUN
ftr-416	474	52	.	.	PUNCT
ftr-416	474	53	.	.	PUNCT
ftr-416	475	1	.”64	.”64	PROPN
ftr-416	476	1	thus	thus	ADV
ftr-416	476	2	,	,	PUNCT
ftr-416	476	3	gifts	gift	NOUN
ftr-416	476	4	to	to	ADP
ftr-416	476	5	the	the	DET
ftr-416	476	6	trust	trust	NOUN
ftr-416	476	7	would	would	AUX
ftr-416	476	8	not	not	PART
ftr-416	476	9	,	,	PUNCT
ftr-416	476	10	in	in	ADP
ftr-416	476	11	and	and	CCONJ
ftr-416	476	12	of	of	ADP
ftr-416	476	13	themselves	themselves	PRON
ftr-416	476	14	,	,	PUNCT
ftr-416	476	15	qualify	qualify	VERB
ftr-416	476	16	for	for	ADP
ftr-416	476	17	the	the	DET
ftr-416	476	18	federal	federal	ADJ
ftr-416	476	19	gift	gift	NOUN
ftr-416	476	20	tax	tax	NOUN
ftr-416	476	21	annual	annual	ADJ
ftr-416	476	22	exclusion.65	exclusion.65	PROPN
ftr-416	476	23	however	however	ADV
ftr-416	476	24	,	,	PUNCT
ftr-416	476	25	the	the	DET
ftr-416	476	26	trust	trust	NOUN
ftr-416	476	27	agreement	agreement	NOUN
ftr-416	476	28	also	also	ADV
ftr-416	476	29	gave	give	VERB
ftr-416	476	30	the	the	DET
ftr-416	476	31	beneficiary	beneficiary	NOUN
ftr-416	476	32	,	,	PUNCT
ftr-416	476	33	or	or	CCONJ
ftr-416	476	34	his	his	PRON
ftr-416	476	35	“	"	PUNCT
ftr-416	476	36	legally	legally	ADV
ftr-416	476	37	appointed	appoint	VERB
ftr-416	476	38	guardian	guardian	NOUN
ftr-416	476	39	,	,	PUNCT
ftr-416	476	40	”	"	PUNCT
ftr-416	476	41	the	the	DET
ftr-416	476	42	right	right	NOUN
ftr-416	476	43	to	to	ADP
ftr-416	476	44	2003	2003	NUM
ftr-416	476	45	]	]	PUNCT
ftr-416	476	46	back	back	ADV
ftr-416	476	47	to	to	ADP
ftr-416	476	48	the	the	DET
ftr-416	476	49	fu	fu	PROPN
ftr-416	476	50	ture	ture	PROPN
ftr-416	476	51	interest	interest	NOUN
ftr-416	476	52	203	203	NUM
ftr-416	476	53	66	66	NUM
ftr-416	476	54	.	.	PUNCT
ftr-416	477	1	kieckhefer	kieckhefer	NOUN
ftr-416	477	2	,	,	PUNCT
ftr-416	477	3	189	189	NUM
ftr-416	477	4	f.2d	f.2d	X
ftr-416	477	5	at	at	ADP
ftr-416	477	6	120	120	NUM
ftr-416	477	7	.	.	PUNCT
ftr-416	477	8	67	67	NUM
ftr-416	477	9	.	.	PUNCT
ftr-416	478	1	brief	brief	ADJ
ftr-416	478	2	for	for	ADP
ftr-416	478	3	respondent	respondent	NOUN
ftr-416	478	4	commissioner	commissioner	NOUN
ftr-416	478	5	at	at	ADP
ftr-416	478	6	10	10	NUM
ftr-416	478	7	,	,	PUNCT
ftr-416	478	8	kieckhefer	kieckhefer	NOUN
ftr-416	478	9	,	,	PUNCT
ftr-416	478	10	(	(	PUNCT
ftr-416	478	11	no	no	INTJ
ftr-416	478	12	.	.	NOUN
ftr-416	478	13	10301	10301	NUM
ftr-416	478	14	)	)	PUNCT
ftr-416	478	15	.	.	PUNCT
ftr-416	479	1	(	(	PUNCT
ftr-416	479	2	“	"	PUNCT
ftr-416	479	3	[	[	X
ftr-416	479	4	i]t	i]t	PRON
ftr-416	479	5	should	should	AUX
ftr-416	479	6	be	be	AUX
ftr-416	479	7	noted	note	VERB
ftr-416	479	8	that	that	SCONJ
ftr-416	479	9	[	[	X
ftr-416	479	10	the	the	DET
ftr-416	479	11	demand	demand	NOUN
ftr-416	479	12	]	]	X
ftr-416	479	13	provision	provision	NOUN
ftr-416	479	14	was	be	AUX
ftr-416	479	15	inserted	insert	VERB
ftr-416	479	16	merely	merely	ADV
ftr-416	479	17	in	in	ADP
ftr-416	479	18	an	an	DET
ftr-416	479	19	attempt	attempt	NOUN
ftr-416	479	20	to	to	PART
ftr-416	479	21	convert	convert	VERB
ftr-416	479	22	an	an	DET
ftr-416	479	23	obvious	obvious	ADJ
ftr-416	479	24	‘	'	PUNCT
ftr-416	479	25	future	future	ADJ
ftr-416	479	26	interest	interest	NOUN
ftr-416	479	27	’	'	PUNCT
ftr-416	479	28	.	.	PUNCT
ftr-416	479	29	.	.	PUNCT
ftr-416	480	1	.	.	PUNCT
ftr-416	481	1	into	into	ADP
ftr-416	481	2	a	a	DET
ftr-416	481	3	seeming	seem	VERB
ftr-416	481	4	‘	'	PUNCT
ftr-416	481	5	present	present	ADJ
ftr-416	481	6	interest	interest	NOUN
ftr-416	481	7	.	.	PUNCT
ftr-416	481	8	’	'	PUNCT
ftr-416	482	1	if	if	SCONJ
ftr-416	482	2	the	the	DET
ftr-416	482	3	money	money	NOUN
ftr-416	482	4	had	have	AUX
ftr-416	482	5	been	be	AUX
ftr-416	482	6	given	give	VERB
ftr-416	482	7	directly	directly	ADV
ftr-416	482	8	to	to	ADP
ftr-416	482	9	the	the	DET
ftr-416	482	10	donee	donee	NOUN
ftr-416	482	11	-	-	PUNCT
ftr-416	482	12	child	child	NOUN
ftr-416	482	13	,	,	PUNCT
ftr-416	482	14	then	then	ADV
ftr-416	482	15	a	a	DET
ftr-416	482	16	guardian	guardian	NOUN
ftr-416	482	17	would	would	AUX
ftr-416	482	18	have	have	AUX
ftr-416	482	19	been	be	AUX
ftr-416	482	20	required	require	VERB
ftr-416	482	21	,	,	PUNCT
ftr-416	482	22	with	with	ADP
ftr-416	482	23	the	the	DET
ftr-416	482	24	concomitant	concomitant	ADJ
ftr-416	482	25	incidental	incidental	ADJ
ftr-416	482	26	expenses	expense	NOUN
ftr-416	482	27	and	and	CCONJ
ftr-416	482	28	nuisance	nuisance	ADJ
ftr-416	482	29	requirements	requirement	NOUN
ftr-416	482	30	.	.	PUNCT
ftr-416	483	1	the	the	DET
ftr-416	483	2	taxpayer	taxpayer	NOUN
ftr-416	483	3	wished	wish	VERB
ftr-416	483	4	to	to	PART
ftr-416	483	5	avoid	avoid	VERB
ftr-416	483	6	this	this	PRON
ftr-416	483	7	.	.	PUNCT
ftr-416	484	1	hence	hence	ADV
ftr-416	484	2	,	,	PUNCT
ftr-416	484	3	the	the	DET
ftr-416	484	4	trust	trust	NOUN
ftr-416	484	5	involved	involve	VERB
ftr-416	484	6	here	here	ADV
ftr-416	484	7	was	be	AUX
ftr-416	484	8	established	establish	VERB
ftr-416	484	9	.	.	PUNCT
ftr-416	484	10	”	"	PUNCT
ftr-416	484	11	)	)	PUNCT
ftr-416	484	12	.	.	PUNCT
ftr-416	485	1	it	it	PRON
ftr-416	485	2	is	be	AUX
ftr-416	485	3	unclear	unclear	ADJ
ftr-416	485	4	why	why	SCONJ
ftr-416	485	5	the	the	DET
ftr-416	485	6	irs	irs	PROPN
ftr-416	485	7	made	make	VERB
ftr-416	485	8	this	this	DET
ftr-416	485	9	point	point	NOUN
ftr-416	485	10	in	in	ADP
ftr-416	485	11	it	it	PRON
ftr-416	485	12	’s	’	VERB
ftr-416	485	13	brief	brief	ADJ
ftr-416	485	14	.	.	PUNCT
ftr-416	486	1	the	the	DET
ftr-416	486	2	service	service	NOUN
ftr-416	486	3	may	may	AUX
ftr-416	486	4	have	have	AUX
ftr-416	486	5	been	be	AUX
ftr-416	486	6	trying	try	VERB
ftr-416	486	7	to	to	PART
ftr-416	486	8	argue	argue	VERB
ftr-416	486	9	that	that	SCONJ
ftr-416	486	10	the	the	DET
ftr-416	486	11	donor	donor	NOUN
ftr-416	486	12	did	do	AUX
ftr-416	486	13	not	not	PART
ftr-416	486	14	intend	intend	VERB
ftr-416	486	15	to	to	PART
ftr-416	486	16	create	create	VERB
ftr-416	486	17	a	a	DET
ftr-416	486	18	present	present	ADJ
ftr-416	486	19	interest	interest	NOUN
ftr-416	486	20	and	and	CCONJ
ftr-416	486	21	,	,	PUNCT
ftr-416	486	22	thus	thus	ADV
ftr-416	486	23	no	no	DET
ftr-416	486	24	exclusion	exclusion	NOUN
ftr-416	486	25	should	should	AUX
ftr-416	486	26	be	be	AUX
ftr-416	486	27	allowed	allow	VERB
ftr-416	486	28	.	.	PUNCT
ftr-416	487	1	the	the	DET
ftr-416	487	2	donor	donor	NOUN
ftr-416	487	3	’s	’s	PART
ftr-416	487	4	intent	intent	NOUN
ftr-416	487	5	is	be	AUX
ftr-416	487	6	,	,	PUNCT
ftr-416	487	7	however	however	ADV
ftr-416	487	8	,	,	PUNCT
ftr-416	487	9	largely	largely	ADV
ftr-416	487	10	irre	irre	ADJ
ftr-416	487	11	levant	levant	PROPN
ftr-416	487	12	.	.	PUNCT
ftr-416	488	1	fondren	fondren	PROPN
ftr-416	488	2	,	,	PUNCT
ftr-416	488	3	324	324	NUM
ftr-416	488	4	u.s	u.s	PROPN
ftr-416	488	5	.	.	PROPN
ftr-416	488	6	at	at	ADP
ftr-416	488	7	28	28	NUM
ftr-416	488	8	.	.	PUNCT
ftr-416	489	1	moreover	moreover	ADV
ftr-416	489	2	,	,	PUNCT
ftr-416	489	3	the	the	DET
ftr-416	489	4	difficulty	difficulty	NOUN
ftr-416	489	5	in	in	ADP
ftr-416	489	6	making	make	VERB
ftr-416	489	7	an	an	DET
ftr-416	489	8	annual	annual	ADJ
ftr-416	489	9	exclusion	exclusion	NOUN
ftr-416	489	10	gift	gift	NOUN
ftr-416	489	11	to	to	ADP
ftr-416	489	12	a	a	DET
ftr-416	489	13	minor	minor	ADJ
ftr-416	489	14	,	,	PUNCT
ftr-416	489	15	alluded	allude	VERB
ftr-416	489	16	to	to	ADP
ftr-416	489	17	by	by	ADP
ftr-416	489	18	the	the	DET
ftr-416	489	19	irs	irs	PROPN
ftr-416	489	20	,	,	PUNCT
ftr-416	489	21	was	be	AUX
ftr-416	489	22	a	a	DET
ftr-416	489	23	central	central	ADJ
ftr-416	489	24	reason	reason	NOUN
ftr-416	489	25	that	that	SCONJ
ftr-416	489	26	the	the	DET
ftr-416	489	27	seventh	seventh	ADJ
ftr-416	489	28	circuit	circuit	NOUN
ftr-416	489	29	decided	decide	VERB
ftr-416	489	30	to	to	PART
ftr-416	489	31	allow	allow	VERB
ftr-416	489	32	the	the	DET
ftr-416	489	33	claimed	claim	VERB
ftr-416	489	34	exclusions	exclusion	NOUN
ftr-416	489	35	.	.	PUNCT
ftr-416	490	1	brief	brief	ADJ
ftr-416	490	2	for	for	ADP
ftr-416	490	3	respondent	respondent	NOUN
ftr-416	490	4	commissioner	commissioner	NOUN
ftr-416	490	5	at	at	ADP
ftr-416	490	6	10	10	NUM
ftr-416	490	7	,	,	PUNCT
ftr-416	490	8	kieckhefer	kieckhefer	NOUN
ftr-416	490	9	(	(	PUNCT
ftr-416	490	10	no	no	INTJ
ftr-416	490	11	.	.	NOUN
ftr-416	490	12	10301	10301	NUM
ftr-416	490	13	)	)	PUNCT
ftr-416	490	14	;	;	PUNCT
ftr-416	490	15	kieckhefer	kieckhefer	NOUN
ftr-416	490	16	,	,	PUNCT
ftr-416	490	17	189	189	NUM
ftr-416	490	18	f.2d	f.2d	X
ftr-416	490	19	at	at	ADP
ftr-416	490	20	121	121	NUM
ftr-416	490	21	.	.	PUNCT
ftr-416	491	1	in	in	ADP
ftr-416	491	2	1954	1954	NUM
ftr-416	491	3	,	,	PUNCT
ftr-416	491	4	congress	congress	PROPN
ftr-416	491	5	enacted	enact	VERB
ftr-416	491	6	section	section	NOUN
ftr-416	491	7	2503(c	2503(c	PROPN
ftr-416	491	8	)	)	PUNCT
ftr-416	491	9	,	,	PUNCT
ftr-416	491	10	which	which	PRON
ftr-416	491	11	facilitates	facilitate	VERB
ftr-416	491	12	making	make	VERB
ftr-416	491	13	annual	annual	ADJ
ftr-416	491	14	exclusion	exclusion	NOUN
ftr-416	491	15	gifts	gift	NOUN
ftr-416	491	16	to	to	ADP
ftr-416	491	17	minors	minor	NOUN
ftr-416	491	18	in	in	ADP
ftr-416	491	19	trust	trust	NOUN
ftr-416	491	20	.	.	PUNCT
ftr-416	492	1	see	see	VERB
ftr-416	492	2	supra	supra	PROPN
ftr-416	492	3	notes	note	NOUN
ftr-416	492	4	37	37	NUM
ftr-416	492	5	,	,	PUNCT
ftr-416	492	6	59	59	NUM
ftr-416	492	7	.	.	PUNCT
ftr-416	493	1	the	the	DET
ftr-416	493	2	trust	trust	NOUN
ftr-416	493	3	in	in	ADP
ftr-416	493	4	keichkhefer	keichkhefer	NOUN
ftr-416	493	5	would	would	AUX
ftr-416	493	6	have	have	AUX
ftr-416	493	7	qualified	qualify	VERB
ftr-416	493	8	as	as	ADP
ftr-416	493	9	a	a	DET
ftr-416	493	10	“	"	PUNCT
ftr-416	493	11	2503(c	2503(c	NUM
ftr-416	493	12	)	)	PUNCT
ftr-416	493	13	trust	trust	NOUN
ftr-416	493	14	,	,	PUNCT
ftr-416	493	15	”	"	PUNCT
ftr-416	493	16	had	have	AUX
ftr-416	493	17	that	that	DET
ftr-416	493	18	section	section	NOUN
ftr-416	493	19	been	be	AUX
ftr-416	493	20	enacted	enact	VERB
ftr-416	493	21	at	at	ADP
ftr-416	493	22	that	that	DET
ftr-416	493	23	time	time	NOUN
ftr-416	493	24	.	.	PUNCT
ftr-416	494	1	kieckhefer	kieckhefer	NOUN
ftr-416	494	2	,	,	PUNCT
ftr-416	494	3	189	189	NUM
ftr-416	494	4	f.2d	f.2d	X
ftr-416	494	5	at	at	ADP
ftr-416	494	6	119	119	NUM
ftr-416	494	7	;	;	PUNCT
ftr-416	494	8	irc	irc	PROPN
ftr-416	494	9	§	§	PROPN
ftr-416	494	10	2503(c	2503(c	NUM
ftr-416	494	11	)	)	PUNCT
ftr-416	494	12	.	.	PUNCT
ftr-416	495	1	68	68	NUM
ftr-416	495	2	.	.	PUNCT
ftr-416	495	3	brief	brief	ADJ
ftr-416	495	4	for	for	ADP
ftr-416	495	5	respondent	respondent	NOUN
ftr-416	495	6	commissioner	commissioner	NOUN
ftr-416	495	7	at	at	ADP
ftr-416	495	8	6	6	NUM
ftr-416	495	9	,	,	PUNCT
ftr-416	495	10	10	10	NUM
ftr-416	495	11	,	,	PUNCT
ftr-416	495	12	kieckhefer	kieckhefer	NOUN
ftr-416	495	13	,	,	PUNCT
ftr-416	495	14	(	(	PUNCT
ftr-416	495	15	no	no	INTJ
ftr-416	495	16	.	.	NOUN
ftr-416	495	17	10301	10301	NUM
ftr-416	495	18	)	)	PUNCT
ftr-416	495	19	;	;	PUNCT
ftr-416	495	20	kieckhefer	kieckhefer	NOUN
ftr-416	495	21	,	,	PUNCT
ftr-416	495	22	189	189	NUM
ftr-416	495	23	f.2d	f.2d	X
ftr-416	495	24	at	at	ADP
ftr-416	495	25	119	119	NUM
ftr-416	495	26	;	;	PUNCT
ftr-416	495	27	fondren	fondren	PROPN
ftr-416	495	28	,	,	PUNCT
ftr-416	495	29	324	324	NUM
ftr-416	495	30	u.s	u.s	PROPN
ftr-416	495	31	.	.	PROPN
ftr-416	495	32	at	at	ADP
ftr-416	495	33	21	21	NUM
ftr-416	495	34	;	;	PUNCT
ftr-416	495	35	disston	disston	PROPN
ftr-416	495	36	,	,	PUNCT
ftr-416	495	37	325	325	NUM
ftr-416	495	38	u.s	u.s	PROPN
ftr-416	495	39	.	.	PROPN
ftr-416	495	40	at	at	ADP
ftr-416	495	41	448	448	NUM
ftr-416	495	42	-	-	SYM
ftr-416	495	43	49	49	NUM
ftr-416	495	44	;	;	PUNCT
ftr-416	495	45	see	see	VERB
ftr-416	495	46	also	also	ADV
ftr-416	495	47	kieckhefer	kieckhefer	NOUN
ftr-416	495	48	,	,	PUNCT
ftr-416	495	49	15	15	NUM
ftr-416	495	50	t.c	t.c	PROPN
ftr-416	495	51	.	.	PROPN
ftr-416	495	52	111	111	NUM
ftr-416	495	53	,	,	PUNCT
ftr-416	495	54	114	114	NUM
ftr-416	495	55	(	(	PUNCT
ftr-416	495	56	1950	1950	NUM
ftr-416	495	57	)	)	PUNCT
ftr-416	495	58	,	,	PUNCT
ftr-416	495	59	rev’d	rev’d	NOUN
ftr-416	495	60	,	,	PUNCT
ftr-416	495	61	189	189	NUM
ftr-416	495	62	f.2d	f.2d	SYM
ftr-416	495	63	119	119	NUM
ftr-416	495	64	(	(	PUNCT
ftr-416	495	65	“	"	PUNCT
ftr-416	495	66	but	but	CCONJ
ftr-416	495	67	for	for	ADP
ftr-416	495	68	.	.	PUNCT
ftr-416	495	69	.	.	PUNCT
ftr-416	496	1	.[the	.[the	DET
ftr-416	496	2	demand	demand	NOUN
ftr-416	496	3	clause	clause	NOUN
ftr-416	496	4	]	]	PUNCT
ftr-416	496	5	this	this	DET
ftr-416	496	6	case	case	NOUN
ftr-416	496	7	could	could	AUX
ftr-416	496	8	be	be	AUX
ftr-416	496	9	resolved	resolve	VERB
ftr-416	496	10	for	for	ADP
ftr-416	496	11	the	the	DET
ftr-416	496	12	[	[	X
ftr-416	496	13	irs	irs	X
ftr-416	496	14	]	]	X
ftr-416	496	15	without	without	ADP
ftr-416	496	16	further	further	ADJ
ftr-416	496	17	discussion	discussion	NOUN
ftr-416	496	18	under	under	ADP
ftr-416	496	19	the	the	DET
ftr-416	496	20	authority	authority	NOUN
ftr-416	496	21	of	of	ADP
ftr-416	496	22	fondren	fondren	PROPN
ftr-416	496	23	v.	v.	PROPN
ftr-416	496	24	commissioner	commissioner	PROPN
ftr-416	496	25	.	.	PUNCT
ftr-416	496	26	”	"	PUNCT
ftr-416	496	27	)	)	PUNCT
ftr-416	496	28	.	.	PUNCT
ftr-416	497	1	69	69	NUM
ftr-416	497	2	.	.	PUNCT
ftr-416	497	3	kieckhefer	kieckhefer	NOUN
ftr-416	497	4	,	,	PUNCT
ftr-416	497	5	189	189	NUM
ftr-416	497	6	f.2d	f.2d	X
ftr-416	497	7	at	at	ADP
ftr-416	497	8	121	121	NUM
ftr-416	497	9	.	.	PUNCT
ftr-416	498	1	70	70	NUM
ftr-416	498	2	.	.	PUNCT
ftr-416	499	1	i	i	PRON
ftr-416	499	2	d.	d.	PROPN
ftr-416	499	3	at	at	ADP
ftr-416	499	4	120	120	NUM
ftr-416	499	5	-	-	SYM
ftr-416	499	6	21	21	NUM
ftr-416	499	7	.	.	PUNCT
ftr-416	500	1	the	the	DET
ftr-416	500	2	tax	tax	NOUN
ftr-416	500	3	court	court	NOUN
ftr-416	500	4	denied	deny	VERB
ftr-416	500	5	the	the	DET
ftr-416	500	6	exclusions	exclusion	NOUN
ftr-416	500	7	sought	seek	VERB
ftr-416	500	8	by	by	ADP
ftr-416	500	9	the	the	DET
ftr-416	500	10	taxpayer	taxpayer	NOUN
ftr-416	500	11	based	base	VERB
ftr-416	500	12	on	on	ADP
ftr-416	500	13	its	its	PRON
ftr-416	500	14	conclusion	conclusion	NOUN
ftr-416	500	15	that	that	SCONJ
ftr-416	500	16	the	the	DET
ftr-416	500	17	minor	minor	ADJ
ftr-416	500	18	beneficiary	beneficiary	NOUN
ftr-416	500	19	could	could	AUX
ftr-416	500	20	not	not	PART
ftr-416	500	21	make	make	VERB
ftr-416	500	22	an	an	DET
ftr-416	500	23	effective	effective	ADJ
ftr-416	500	24	demand	demand	NOUN
ftr-416	500	25	.	.	PUNCT
ftr-416	501	1	kieckhefer	kieckhefer	NOUN
ftr-416	501	2	,	,	PUNCT
ftr-416	501	3	15	15	NUM
ftr-416	501	4	t.c	t.c	PROPN
ftr-416	501	5	.	.	PUNCT
ftr-416	502	1	at	at	ADP
ftr-416	502	2	116	116	NUM
ftr-416	502	3	,	,	PUNCT
ftr-416	502	4	rev’d	rev’d	NOUN
ftr-416	502	5	,	,	PUNCT
ftr-416	502	6	189	189	NUM
ftr-416	502	7	f.2d	f.2d	NOUN
ftr-416	502	8	118	118	NUM
ftr-416	502	9	.	.	PUNCT
ftr-416	503	1	the	the	DET
ftr-416	503	2	tax	tax	NOUN
ftr-416	503	3	court	court	NOUN
ftr-416	504	1	no	no	PRON
ftr-416	504	2	ted	te	VERB
ftr-416	504	3	that	that	SCONJ
ftr-416	504	4	even	even	ADV
ftr-416	504	5	if	if	SCONJ
ftr-416	504	6	the	the	DET
ftr-416	504	7	minor	minor	NOUN
ftr-416	504	8	’s	’s	PART
ftr-416	504	9	parents	parent	NOUN
ftr-416	504	10	sought	seek	VERB
ftr-416	504	11	the	the	DET
ftr-416	504	12	appointment	appointment	NOUN
ftr-416	504	13	of	of	ADP
ftr-416	504	14	a	a	DET
ftr-416	504	15	guardian	guardian	NOUN
ftr-416	504	16	for	for	ADP
ftr-416	504	17	the	the	DET
ftr-416	504	18	purposes	purpose	NOUN
ftr-416	504	19	of	of	ADP
ftr-416	504	20	exercising	exercise	VERB
ftr-416	504	21	the	the	DET
ftr-416	504	22	demand	demand	NOUN
ftr-416	504	23	power	power	NOUN
ftr-416	504	24	,	,	PUNCT
ftr-416	504	25	it	it	PRON
ftr-416	504	26	is	be	AUX
ftr-416	504	27	unclear	unclear	ADJ
ftr-416	504	28	whether	whether	SCONJ
ftr-416	504	29	a	a	DET
ftr-416	504	30	court	court	NOUN
ftr-416	504	31	would	would	AUX
ftr-416	504	32	appoint	appoint	VERB
ftr-416	504	33	a	a	DET
ftr-416	504	34	guardian	guardian	NOUN
ftr-416	504	35	for	for	ADP
ftr-416	504	36	that	that	DET
ftr-416	504	37	purpose	purpose	NOUN
ftr-416	504	38	.	.	PUNCT
ftr-416	505	1	i	i	PRON
ftr-416	505	2	d.	d.	PROPN
ftr-416	505	3	in	in	ADP
ftr-416	505	4	contrast	contrast	NOUN
ftr-416	505	5	,	,	PUNCT
ftr-416	505	6	in	in	ADP
ftr-416	505	7	its	its	PRON
ftr-416	505	8	brief	brief	NOUN
ftr-416	505	9	the	the	DET
ftr-416	505	10	taxpayer	taxpayer	NOUN
ftr-416	505	11	argued	argue	VERB
ftr-416	505	12	that	that	SCONJ
ftr-416	505	13	the	the	DET
ftr-416	505	14	beneficiary	beneficiary	NOUN
ftr-416	505	15	could	could	AUX
ftr-416	505	16	make	make	VERB
ftr-416	505	17	an	an	DET
ftr-416	505	18	effective	effective	ADJ
ftr-416	505	19	terminate	terminate	NOUN
ftr-416	505	20	the	the	DET
ftr-416	505	21	trust	trust	NOUN
ftr-416	505	22	and	and	CCONJ
ftr-416	505	23	demand	demand	VERB
ftr-416	505	24	distribution	distribution	NOUN
ftr-416	505	25	of	of	ADP
ftr-416	505	26	the	the	DET
ftr-416	505	27	trust	trust	NOUN
ftr-416	505	28	assets.66	assets.66	NOUN
ftr-416	505	29	the	the	DET
ftr-416	505	30	taxpayer	taxpayer	NOUN
ftr-416	505	31	claimed	claim	VERB
ftr-416	505	32	that	that	SCONJ
ftr-416	505	33	this	this	DET
ftr-416	505	34	demand	demand	NOUN
ftr-416	505	35	right	right	NOUN
ftr-416	505	36	made	make	VERB
ftr-416	505	37	gifts	gift	NOUN
ftr-416	505	38	to	to	ADP
ftr-416	505	39	the	the	DET
ftr-416	505	40	trust	trust	NOUN
ftr-416	505	41	present	present	ADJ
ftr-416	505	42	interests	interest	NOUN
ftr-416	505	43	.	.	PUNCT
ftr-416	506	1	indeed	indeed	ADV
ftr-416	506	2	,	,	PUNCT
ftr-416	506	3	the	the	DET
ftr-416	506	4	sole	sole	ADJ
ftr-416	506	5	purpose	purpose	NOUN
ftr-416	506	6	behind	behind	ADP
ftr-416	506	7	the	the	DET
ftr-416	506	8	demand	demand	NOUN
ftr-416	506	9	power	power	NOUN
ftr-416	506	10	was	be	AUX
ftr-416	506	11	to	to	PART
ftr-416	506	12	obtain	obtain	VERB
ftr-416	506	13	the	the	DET
ftr-416	506	14	federal	federal	ADJ
ftr-416	506	15	gift	gift	NOUN
ftr-416	506	16	tax	tax	NOUN
ftr-416	506	17	annual	annual	ADJ
ftr-416	506	18	exclusion	exclusion	NOUN
ftr-416	506	19	for	for	ADP
ftr-416	506	20	gifts	gift	NOUN
ftr-416	506	21	made	make	VERB
ftr-416	506	22	to	to	ADP
ftr-416	506	23	the	the	DET
ftr-416	506	24	trust.67	trust.67	NOUN
ftr-416	506	25	the	the	DET
ftr-416	506	26	irs	irs	PROPN
ftr-416	506	27	’s	’s	PART
ftr-416	506	28	argument	argument	NOUN
ftr-416	506	29	in	in	ADP
ftr-416	506	30	kieckhefer	kieckhefer	NOUN
ftr-416	506	31	was	be	AUX
ftr-416	506	32	quite	quite	ADV
ftr-416	506	33	straightforward	straightforward	ADJ
ftr-416	506	34	.	.	PUNCT
ftr-416	507	1	the	the	DET
ftr-416	507	2	service	service	NOUN
ftr-416	507	3	reasoned	reason	VERB
ftr-416	507	4	that	that	SCONJ
ftr-416	507	5	,	,	PUNCT
ftr-416	507	6	as	as	ADP
ftr-416	507	7	a	a	DET
ftr-416	507	8	minor	minor	ADJ
ftr-416	507	9	,	,	PUNCT
ftr-416	507	10	the	the	DET
ftr-416	507	11	beneficiary	beneficiary	NOUN
ftr-416	507	12	could	could	AUX
ftr-416	507	13	not	not	PART
ftr-416	507	14	make	make	VERB
ftr-416	507	15	an	an	DET
ftr-416	507	16	effective	effective	ADJ
ftr-416	507	17	demand	demand	NOUN
ftr-416	507	18	.	.	PUNCT
ftr-416	508	1	moreover	moreover	ADV
ftr-416	508	2	,	,	PUNCT
ftr-416	508	3	although	although	SCONJ
ftr-416	508	4	the	the	DET
ftr-416	508	5	trust	trust	NOUN
ftr-416	508	6	agreement	agreement	NOUN
ftr-416	508	7	expressly	expressly	ADV
ftr-416	508	8	allowed	allow	VERB
ftr-416	508	9	a	a	DET
ftr-416	508	10	“	"	PUNCT
ftr-416	508	11	legally	legally	ADV
ftr-416	508	12	appointed	appoint	VERB
ftr-416	508	13	guardian	guardian	NOUN
ftr-416	508	14	”	"	PUNCT
ftr-416	508	15	to	to	PART
ftr-416	508	16	make	make	VERB
ftr-416	508	17	a	a	DET
ftr-416	508	18	demand	demand	NOUN
ftr-416	508	19	on	on	ADP
ftr-416	508	20	behalf	behalf	NOUN
ftr-416	508	21	of	of	ADP
ftr-416	508	22	the	the	DET
ftr-416	508	23	beneficiary	beneficiary	NOUN
ftr-416	508	24	,	,	PUNCT
ftr-416	508	25	no	no	DET
ftr-416	508	26	such	such	ADJ
ftr-416	508	27	guardian	guardian	NOUN
ftr-416	508	28	had	have	AUX
ftr-416	508	29	been	be	AUX
ftr-416	508	30	appointed	appoint	VERB
ftr-416	508	31	.	.	PUNCT
ftr-416	509	1	therefore	therefore	ADV
ftr-416	509	2	,	,	PUNCT
ftr-416	509	3	the	the	DET
ftr-416	509	4	service	service	NOUN
ftr-416	509	5	reasoned	reason	VERB
ftr-416	509	6	,	,	PUNCT
ftr-416	509	7	the	the	DET
ftr-416	509	8	demand	demand	NOUN
ftr-416	509	9	clause	clause	NOUN
ftr-416	509	10	was	be	AUX
ftr-416	509	11	meaningless	meaningless	ADJ
ftr-416	509	12	.	.	PUNCT
ftr-416	510	1	absent	absent	ADJ
ftr-416	510	2	the	the	DET
ftr-416	510	3	demand	demand	NOUN
ftr-416	510	4	clause	clause	NOUN
ftr-416	510	5	,	,	PUNCT
ftr-416	510	6	the	the	DET
ftr-416	510	7	trust	trust	NOUN
ftr-416	510	8	in	in	ADP
ftr-416	510	9	kieckhefer	kieckhefer	NOUN
ftr-416	510	10	was	be	AUX
ftr-416	510	11	a	a	DET
ftr-416	510	12	routine	routine	ADJ
ftr-416	510	13	discretionary	discretionary	ADJ
ftr-416	510	14	trust	trust	NOUN
ftr-416	510	15	,	,	PUNCT
ftr-416	510	16	gifts	gift	NOUN
ftr-416	510	17	to	to	PART
ftr-416	510	18	which	which	PRON
ftr-416	510	19	are	be	AUX
ftr-416	510	20	future	future	ADJ
ftr-416	510	21	interests.68	interests.68	NOUN
ftr-416	510	22	the	the	DET
ftr-416	510	23	court	court	NOUN
ftr-416	510	24	held	hold	VERB
ftr-416	510	25	that	that	SCONJ
ftr-416	510	26	the	the	DET
ftr-416	510	27	gifts	gift	NOUN
ftr-416	510	28	were	be	AUX
ftr-416	510	29	present	present	ADJ
ftr-416	510	30	interests	interest	NOUN
ftr-416	510	31	that	that	PRON
ftr-416	510	32	qualified	qualify	VERB
ftr-416	510	33	for	for	ADP
ftr-416	510	34	the	the	DET
ftr-416	510	35	federal	federal	ADJ
ftr-416	510	36	gift	gift	NOUN
ftr-416	510	37	tax	tax	NOUN
ftr-416	510	38	annual	annual	ADJ
ftr-416	510	39	exclusion.69	exclusion.69	NOUN
ftr-416	510	40	the	the	DET
ftr-416	510	41	court	court	NOUN
ftr-416	510	42	agreed	agree	VERB
ftr-416	510	43	with	with	ADP
ftr-416	510	44	the	the	DET
ftr-416	510	45	irs	irs	PROPN
ftr-416	510	46	that	that	SCONJ
ftr-416	510	47	the	the	DET
ftr-416	510	48	minor	minor	ADJ
ftr-416	510	49	beneficiary	beneficiary	NOUN
ftr-416	510	50	could	could	AUX
ftr-416	510	51	not	not	PART
ftr-416	510	52	exercise	exercise	VERB
ftr-416	510	53	the	the	DET
ftr-416	510	54	demand	demand	NOUN
ftr-416	510	55	power.70	power.70	NOUN
ftr-416	510	56	unlike	unlike	ADP
ftr-416	510	57	the	the	DET
ftr-416	510	58	irs	irs	PROPN
ftr-416	510	59	,	,	PUNCT
ftr-416	510	60	however	however	ADV
ftr-416	510	61	,	,	PUNCT
ftr-416	510	62	204	204	NUM
ftr-416	510	63	florida	florida	PROPN
ftr-416	510	64	tax	tax	NOUN
ftr-416	510	65	review	review	NOUN
ftr-416	511	1	[	[	X
ftr-416	511	2	vol.6:2	vol.6:2	VERB
ftr-416	511	3	demand	demand	NOUN
ftr-416	511	4	.	.	PUNCT
ftr-416	512	1	brief	brief	ADJ
ftr-416	512	2	for	for	ADP
ftr-416	512	3	petitioner	petitioner	NOUN
ftr-416	512	4	taxpayer	taxpayer	NOUN
ftr-416	512	5	at	at	ADP
ftr-416	512	6	5	5	NUM
ftr-416	512	7	,	,	PUNCT
ftr-416	512	8	kieckhefer	kieckhefer	NOUN
ftr-416	512	9	,	,	PUNCT
ftr-416	512	10	(	(	PUNCT
ftr-416	512	11	no	no	INTJ
ftr-416	512	12	.	.	NOUN
ftr-416	512	13	10301	10301	NUM
ftr-416	512	14	)	)	PUNCT
ftr-416	513	1	“	"	PUNCT
ftr-416	513	2	the	the	DET
ftr-416	513	3	court	court	NOUN
ftr-416	513	4	may	may	AUX
ftr-416	513	5	not	not	PART
ftr-416	513	6	rewrite	rewrite	VERB
ftr-416	513	7	the	the	DET
ftr-416	513	8	trust	trust	NOUN
ftr-416	513	9	agreement	agreement	NOUN
ftr-416	513	10	by	by	ADP
ftr-416	513	11	holding	hold	VERB
ftr-416	513	12	a	a	DET
ftr-416	513	13	minor	minor	ADJ
ftr-416	513	14	beneficiary	beneficiary	NOUN
ftr-416	513	15	is	be	AUX
ftr-416	513	16	incapable	incapable	ADJ
ftr-416	513	17	of	of	ADP
ftr-416	513	18	making	make	VERB
ftr-416	513	19	an	an	DET
ftr-416	513	20	effective	effective	ADJ
ftr-416	513	21	demand	demand	NOUN
ftr-416	513	22	for	for	ADP
ftr-416	513	23	the	the	DET
ftr-416	513	24	trust	trust	NOUN
ftr-416	513	25	estate	estate	NOUN
ftr-416	513	26	,	,	PUNCT
ftr-416	513	27	where	where	SCONJ
ftr-416	513	28	the	the	DET
ftr-416	513	29	trust	trust	NOUN
ftr-416	513	30	agreement	agreement	NOUN
ftr-416	513	31	expressly	expressly	ADV
ftr-416	513	32	grants	grant	VERB
ftr-416	513	33	the	the	DET
ftr-416	513	34	beneficiary	beneficiary	NOUN
ftr-416	513	35	that	that	PRON
ftr-416	513	36	right	right	ADJ
ftr-416	513	37	.	.	PUNCT
ftr-416	513	38	”	"	PUNCT
ftr-416	514	1	71	71	NUM
ftr-416	514	2	.	.	PUNCT
ftr-416	514	3	kieckhefer	kieckhefer	NOUN
ftr-416	514	4	,	,	PUNCT
ftr-416	514	5	189	189	NUM
ftr-416	514	6	f.2d	f.2d	X
ftr-416	514	7	at	at	ADP
ftr-416	514	8	121	121	NUM
ftr-416	514	9	.	.	PUNCT
ftr-416	515	1	“	"	PUNCT
ftr-416	515	2	the	the	DET
ftr-416	515	3	commissioner	commissioner	NOUN
ftr-416	515	4	’s	’s	PART
ftr-416	515	5	reasoning	reasoning	NOUN
ftr-416	515	6	reduces	reduce	VERB
ftr-416	515	7	to	to	ADP
ftr-416	515	8	a	a	DET
ftr-416	515	9	myth	myth	NOUN
ftr-416	515	10	his	his	PRON
ftr-416	515	11	concession	concession	NOUN
ftr-416	515	12	that	that	SCONJ
ftr-416	515	13	‘	'	PUNCT
ftr-416	515	14	gifts	gift	NOUN
ftr-416	515	15	to	to	ADP
ftr-416	515	16	minor	minor	ADJ
ftr-416	515	17	beneficiaries	beneficiary	NOUN
ftr-416	515	18	are	be	AUX
ftr-416	515	19	placed	place	VERB
ftr-416	515	20	on	on	ADP
ftr-416	515	21	an	an	DET
ftr-416	515	22	equality	equality	NOUN
ftr-416	515	23	with	with	ADP
ftr-416	515	24	gifts	gift	NOUN
ftr-416	515	25	to	to	ADP
ftr-416	515	26	adults	adult	NOUN
ftr-416	515	27	’	'	PUNCT
ftr-416	515	28	.	.	PUNCT
ftr-416	515	29	.	.	PUNCT
ftr-416	515	30	.	.	PUNCT
ftr-416	516	1	[	[	X
ftr-416	516	2	n]o	n]o	NOUN
ftr-416	516	3	illustration	illustration	NOUN
ftr-416	516	4	is	be	AUX
ftr-416	516	5	given	give	VERB
ftr-416	516	6	as	as	ADP
ftr-416	516	7	to	to	ADP
ftr-416	516	8	how	how	SCONJ
ftr-416	516	9	a	a	DET
ftr-416	516	10	gift	gift	NOUN
ftr-416	516	11	of	of	ADP
ftr-416	516	12	a	a	DET
ftr-416	516	13	‘	'	PUNCT
ftr-416	516	14	present	present	ADJ
ftr-416	516	15	interest	interest	NOUN
ftr-416	516	16	’	'	PUNCT
ftr-416	516	17	could	could	AUX
ftr-416	516	18	be	be	AUX
ftr-416	516	19	made	make	VERB
ftr-416	516	20	to	to	ADP
ftr-416	516	21	minor	minor	ADJ
ftr-416	516	22	of	of	ADP
ftr-416	516	23	tender	tender	ADJ
ftr-416	516	24	years	year	NOUN
ftr-416	516	25	.	.	PUNCT
ftr-416	516	26	”	"	PUNCT
ftr-416	517	1	72	72	NUM
ftr-416	517	2	.	.	PUNCT
ftr-416	518	1	i	i	PRON
ftr-416	518	2	d.	d.	PROPN
ftr-416	518	3	at	at	ADP
ftr-416	518	4	122	122	NUM
ftr-416	518	5	[	[	X
ftr-416	518	6	t]he	t]he	ADV
ftr-416	518	7	fallaciousness	fallaciousness	ADJ
ftr-416	518	8	of	of	ADP
ftr-416	518	9	the	the	DET
ftr-416	518	10	commissioner	commissioner	NOUN
ftr-416	518	11	’s	’s	PART
ftr-416	518	12	contention	contention	NOUN
ftr-416	518	13	is	be	AUX
ftr-416	518	14	the	the	DET
ftr-416	518	15	failure	failure	NOUN
ftr-416	518	16	to	to	PART
ftr-416	518	17	distinguish	distinguish	VERB
ftr-416	518	18	between	between	ADP
ftr-416	518	19	restrictions	restriction	NOUN
ftr-416	518	20	and	and	CCONJ
ftr-416	518	21	contingencies	contingency	NOUN
ftr-416	518	22	imposed	impose	VERB
ftr-416	518	23	by	by	ADP
ftr-416	518	24	the	the	DET
ftr-416	518	25	donor	donor	NOUN
ftr-416	518	26	(	(	PUNCT
ftr-416	518	27	in	in	ADP
ftr-416	518	28	this	this	DET
ftr-416	518	29	case	case	NOUN
ftr-416	518	30	the	the	DET
ftr-416	518	31	trust	trust	NOUN
ftr-416	518	32	instrument	instrument	NOUN
ftr-416	518	33	)	)	PUNCT
ftr-416	518	34	,	,	PUNCT
ftr-416	518	35	and	and	CCONJ
ftr-416	518	36	such	such	ADJ
ftr-416	518	37	restrictions	restriction	NOUN
ftr-416	518	38	and	and	CCONJ
ftr-416	518	39	contingencies	contingency	NOUN
ftr-416	518	40	as	as	SCONJ
ftr-416	518	41	are	be	AUX
ftr-416	518	42	due	due	ADJ
ftr-416	518	43	to	to	ADP
ftr-416	518	44	disabilities	disability	NOUN
ftr-416	518	45	always	always	ADV
ftr-416	518	46	incident	incident	VERB
ftr-416	518	47	to	to	ADP
ftr-416	518	48	and	and	CCONJ
ftr-416	518	49	associated	associate	VERB
ftr-416	518	50	with	with	ADP
ftr-416	518	51	minors	minor	NOUN
ftr-416	518	52	and	and	CCONJ
ftr-416	518	53	other	other	ADJ
ftr-416	518	54	incompetents	incompetent	NOUN
ftr-416	518	55	.	.	PUNCT
ftr-416	519	1	as	as	ADP
ftr-416	519	2	to	to	ADP
ftr-416	519	3	the	the	DET
ftr-416	519	4	former	former	ADJ
ftr-416	519	5	,	,	PUNCT
ftr-416	519	6	it	it	PRON
ftr-416	519	7	is	be	AUX
ftr-416	519	8	authoritatively	authoritatively	ADV
ftr-416	519	9	settled	settle	VERB
ftr-416	519	10	that	that	SCONJ
ftr-416	519	11	a	a	DET
ftr-416	519	12	gift	gift	NOUN
ftr-416	519	13	upon	upon	SCONJ
ftr-416	519	14	which	which	PRON
ftr-416	519	15	the	the	DET
ftr-416	519	16	donor	donor	NOUN
ftr-416	519	17	imposes	impose	VERB
ftr-416	519	18	such	such	ADJ
ftr-416	519	19	conditions	condition	NOUN
ftr-416	519	20	are	be	AUX
ftr-416	519	21	restrictions	restriction	NOUN
ftr-416	519	22	is	be	AUX
ftr-416	519	23	a	a	DET
ftr-416	519	24	future	future	ADJ
ftr-416	519	25	interest	interest	NOUN
ftr-416	519	26	.	.	PUNCT
ftr-416	520	1	in	in	ADP
ftr-416	520	2	the	the	DET
ftr-416	520	3	latter	latter	ADJ
ftr-416	520	4	,	,	PUNCT
ftr-416	520	5	such	such	ADJ
ftr-416	520	6	restrictions	restriction	NOUN
ftr-416	520	7	as	as	ADP
ftr-416	520	8	exist	exist	NOUN
ftr-416	520	9	are	be	AUX
ftr-416	520	10	imposed	impose	VERB
ftr-416	520	11	by	by	ADP
ftr-416	520	12	law	law	NOUN
ftr-416	520	13	due	due	ADP
ftr-416	520	14	to	to	ADP
ftr-416	520	15	the	the	DET
ftr-416	520	16	fact	fact	NOUN
ftr-416	520	17	that	that	SCONJ
ftr-416	520	18	the	the	DET
ftr-416	520	19	beneficiary	beneficiary	NOUN
ftr-416	520	20	is	be	AUX
ftr-416	520	21	incapable	incapable	ADJ
ftr-416	520	22	of	of	ADP
ftr-416	520	23	acting	act	VERB
ftr-416	520	24	on	on	ADP
ftr-416	520	25	his	his	PRON
ftr-416	520	26	own	own	ADJ
ftr-416	520	27	.	.	PUNCT
ftr-416	521	1	in	in	ADP
ftr-416	521	2	our	our	PRON
ftr-416	521	3	view	view	NOUN
ftr-416	521	4	,	,	PUNCT
ftr-416	521	5	and	and	CCONJ
ftr-416	521	6	we	we	PRON
ftr-416	521	7	so	so	ADV
ftr-416	521	8	hold	hold	VERB
ftr-416	521	9	,	,	PUNCT
ftr-416	521	10	such	such	ADJ
ftr-416	521	11	restrictions	restriction	NOUN
ftr-416	521	12	could	could	AUX
ftr-416	521	13	not	not	PART
ftr-416	521	14	transform	transform	VERB
ftr-416	521	15	what	what	PRON
ftr-416	521	16	otherwise	otherwise	ADV
ftr-416	521	17	would	would	AUX
ftr-416	521	18	be	be	AUX
ftr-416	521	19	a	a	DET
ftr-416	521	20	gift	gift	NOUN
ftr-416	521	21	of	of	ADP
ftr-416	521	22	present	present	ADJ
ftr-416	521	23	interest	interest	NOUN
ftr-416	521	24	to	to	ADP
ftr-416	521	25	one	one	NUM
ftr-416	521	26	of	of	ADP
ftr-416	521	27	future	future	ADJ
ftr-416	521	28	interest	interest	NOUN
ftr-416	521	29	.	.	PUNCT
ftr-416	522	1	i	i	PRON
ftr-416	522	2	d.	d.	PROPN
ftr-416	522	3	73	73	NUM
ftr-416	522	4	.	.	PUNCT
ftr-416	523	1	brief	brief	ADJ
ftr-416	523	2	for	for	ADP
ftr-416	523	3	petitioner	petitioner	NOUN
ftr-416	523	4	taxpayer	taxpayer	NOUN
ftr-416	523	5	at	at	ADP
ftr-416	523	6	4	4	NUM
ftr-416	523	7	-	-	SYM
ftr-416	523	8	6	6	NUM
ftr-416	523	9	,	,	PUNCT
ftr-416	523	10	8	8	NUM
ftr-416	523	11	-	-	SYM
ftr-416	523	12	13	13	NUM
ftr-416	523	13	,	,	PUNCT
ftr-416	523	14	kieckhefer	kieckhefer	NOUN
ftr-416	523	15	,	,	PUNCT
ftr-416	523	16	(	(	PUNCT
ftr-416	523	17	no	no	INTJ
ftr-416	523	18	.	.	NOUN
ftr-416	523	19	10301	10301	NUM
ftr-416	523	20	)	)	PUNCT
ftr-416	523	21	.	.	PUNCT
ftr-416	524	1	74	74	X
ftr-416	524	2	.	.	PUNCT
ftr-416	525	1	see	see	VERB
ftr-416	525	2	generally	generally	ADV
ftr-416	525	3	brief	brief	ADJ
ftr-416	525	4	for	for	ADP
ftr-416	525	5	respondent	respondent	NOUN
ftr-416	525	6	commissioner	commissioner	NOUN
ftr-416	525	7	,	,	PUNCT
ftr-416	525	8	kieckhefer	kieckhefer	NOUN
ftr-416	525	9	,	,	PUNCT
ftr-416	525	10	(	(	PUNCT
ftr-416	525	11	no	no	INTJ
ftr-416	525	12	.	.	NOUN
ftr-416	525	13	10301	10301	NUM
ftr-416	525	14	)	)	PUNCT
ftr-416	525	15	.	.	PUNCT
ftr-416	526	1	the	the	DET
ftr-416	526	2	irs	irs	PROPN
ftr-416	526	3	did	do	AUX
ftr-416	526	4	attempt	attempt	VERB
ftr-416	526	5	to	to	PART
ftr-416	526	6	distinguish	distinguish	VERB
ftr-416	526	7	the	the	DET
ftr-416	526	8	case	case	NOUN
ftr-416	526	9	relied	rely	VERB
ftr-416	526	10	on	on	ADP
ftr-416	526	11	by	by	ADP
ftr-416	526	12	the	the	DET
ftr-416	526	13	taxpayer	taxpayer	NOUN
ftr-416	526	14	for	for	ADP
ftr-416	526	15	this	this	DET
ftr-416	526	16	point	point	NOUN
ftr-416	526	17	.	.	PUNCT
ftr-416	527	1	i	i	PRON
ftr-416	527	2	d.	d.	PROPN
ftr-416	527	3	at	at	ADP
ftr-416	527	4	13	13	NUM
ftr-416	527	5	(	(	PUNCT
ftr-416	527	6	citing	cite	VERB
ftr-416	527	7	strekalovsky	strekalovsky	ADV
ftr-416	527	8	v.	v.	ADP
ftr-416	527	9	delaney	delaney	PROPN
ftr-416	527	10	,	,	PUNCT
ftr-416	527	11	78	78	NUM
ftr-416	527	12	f.supp	f.supp	ADJ
ftr-416	527	13	556	556	NUM
ftr-416	527	14	(	(	PUNCT
ftr-416	527	15	d.	d.	PROPN
ftr-416	527	16	mass	mass	PROPN
ftr-416	527	17	1948	1948	NUM
ftr-416	527	18	)	)	PUNCT
ftr-416	527	19	)	)	PUNCT
ftr-416	527	20	.	.	PUNCT
ftr-416	528	1	see	see	AUX
ftr-416	528	2	also	also	ADV
ftr-416	528	3	brief	brief	VERB
ftr-416	528	4	for	for	ADP
ftr-416	528	5	petitioner	petitioner	NOUN
ftr-416	528	6	taxpayer	taxpayer	NOUN
ftr-416	528	7	at	at	ADP
ftr-416	528	8	4	4	NUM
ftr-416	528	9	,	,	PUNCT
ftr-416	528	10	6	6	NUM
ftr-416	528	11	,	,	PUNCT
ftr-416	528	12	kieckhefer	kieckhefer	NOUN
ftr-416	528	13	,	,	PUNCT
ftr-416	528	14	189	189	NUM
ftr-416	528	15	f.2d	f.2d	NOUN
ftr-416	528	16	118	118	NUM
ftr-416	528	17	(	(	PUNCT
ftr-416	528	18	no	no	NOUN
ftr-416	528	19	.	.	NOUN
ftr-416	528	20	10301	10301	NUM
ftr-416	528	21	)	)	PUNCT
ftr-416	528	22	.	.	PUNCT
ftr-416	529	1	the	the	DET
ftr-416	529	2	service	service	NOUN
ftr-416	529	3	’s	’s	PART
ftr-416	529	4	argument	argument	NOUN
ftr-416	529	5	was	be	AUX
ftr-416	529	6	,	,	PUNCT
ftr-416	529	7	however	however	ADV
ftr-416	529	8	,	,	PUNCT
ftr-416	529	9	largely	largely	ADV
ftr-416	529	10	based	base	VERB
ftr-416	529	11	on	on	ADP
ftr-416	529	12	its	its	PRON
ftr-416	529	13	main	main	ADJ
ftr-416	529	14	point	point	NOUN
ftr-416	529	15	that	that	SCONJ
ftr-416	529	16	the	the	DET
ftr-416	529	17	demand	demand	NOUN
ftr-416	529	18	power	power	NOUN
ftr-416	529	19	in	in	ADP
ftr-416	529	20	kieckhefer	kieckhefer	NOUN
ftr-416	529	21	was	be	AUX
ftr-416	529	22	an	an	DET
ftr-416	529	23	“	"	PUNCT
ftr-416	529	24	empty	empty	ADJ
ftr-416	529	25	sham	sham	NOUN
ftr-416	529	26	”	"	PUNCT
ftr-416	529	27	due	due	ADP
ftr-416	529	28	to	to	ADP
ftr-416	529	29	the	the	DET
ftr-416	529	30	minority	minority	NOUN
ftr-416	529	31	of	of	ADP
ftr-416	529	32	the	the	DET
ftr-416	529	33	beneficiary	beneficiary	NOUN
ftr-416	529	34	.	.	PUNCT
ftr-416	530	1	brief	brief	ADJ
ftr-416	530	2	for	for	ADP
ftr-416	530	3	respondent	respondent	NOUN
ftr-416	530	4	commissioner	commissioner	NOUN
ftr-416	530	5	at	at	ADP
ftr-416	530	6	13	13	NUM
ftr-416	530	7	,	,	PUNCT
ftr-416	530	8	kieckhefer	kieckhefer	NOUN
ftr-416	530	9	,	,	PUNCT
ftr-416	530	10	(	(	PUNCT
ftr-416	530	11	no	no	INTJ
ftr-416	530	12	.	.	NOUN
ftr-416	530	13	10301	10301	NUM
ftr-416	530	14	)	)	PUNCT
ftr-416	530	15	.	.	PUNCT
ftr-416	531	1	75	75	NUM
ftr-416	531	2	.	.	PUNCT
ftr-416	531	3	brief	brief	ADJ
ftr-416	531	4	for	for	ADP
ftr-416	531	5	petitioner	petitioner	NOUN
ftr-416	531	6	taxpayer	taxpayer	NOUN
ftr-416	531	7	at	at	ADP
ftr-416	531	8	4	4	NUM
ftr-416	531	9	,	,	PUNCT
ftr-416	531	10	kieckhefer	kieckhefer	NOUN
ftr-416	531	11	,	,	PUNCT
ftr-416	531	12	(	(	PUNCT
ftr-416	531	13	no	no	INTJ
ftr-416	531	14	.	.	NOUN
ftr-416	531	15	10301	10301	NUM
ftr-416	531	16	)	)	PUNCT
ftr-416	531	17	.	.	PUNCT
ftr-416	532	1	the	the	DET
ftr-416	532	2	court	court	NOUN
ftr-416	532	3	did	do	AUX
ftr-416	532	4	not	not	PART
ftr-416	532	5	find	find	VERB
ftr-416	532	6	this	this	DET
ftr-416	532	7	fact	fact	NOUN
ftr-416	532	8	dispositive	dispositive	NOUN
ftr-416	532	9	.	.	PUNCT
ftr-416	533	1	the	the	DET
ftr-416	533	2	seventh	seventh	ADJ
ftr-416	533	3	circuit	circuit	NOUN
ftr-416	533	4	reasoned	reason	VERB
ftr-416	533	5	that	that	SCONJ
ftr-416	533	6	the	the	DET
ftr-416	533	7	service	service	NOUN
ftr-416	533	8	’s	’s	PART
ftr-416	533	9	position	position	NOUN
ftr-416	533	10	was	be	AUX
ftr-416	533	11	untenable	untenable	ADJ
ftr-416	533	12	because	because	SCONJ
ftr-416	533	13	it	it	PRON
ftr-416	533	14	made	make	VERB
ftr-416	533	15	it	it	PRON
ftr-416	533	16	nearly	nearly	ADV
ftr-416	533	17	impossible	impossible	ADJ
ftr-416	533	18	to	to	PART
ftr-416	533	19	make	make	VERB
ftr-416	533	20	an	an	DET
ftr-416	533	21	annual	annual	ADJ
ftr-416	533	22	exclusion	exclusion	NOUN
ftr-416	533	23	gift	gift	NOUN
ftr-416	533	24	to	to	ADP
ftr-416	533	25	a	a	DET
ftr-416	533	26	minor.71	minor.71	NOUN
ftr-416	533	27	thus	thus	ADV
ftr-416	533	28	,	,	PUNCT
ftr-416	533	29	the	the	DET
ftr-416	533	30	court	court	NOUN
ftr-416	533	31	concluded	conclude	VERB
ftr-416	533	32	(	(	PUNCT
ftr-416	533	33	without	without	ADP
ftr-416	533	34	citation	citation	NOUN
ftr-416	533	35	)	)	PUNCT
ftr-416	533	36	that	that	SCONJ
ftr-416	533	37	restrictions	restriction	NOUN
ftr-416	533	38	and	and	CCONJ
ftr-416	533	39	contingencies	contingency	NOUN
ftr-416	533	40	caused	cause	VERB
ftr-416	533	41	by	by	ADP
ftr-416	533	42	the	the	DET
ftr-416	533	43	disability	disability	NOUN
ftr-416	533	44	of	of	ADP
ftr-416	533	45	the	the	DET
ftr-416	533	46	beneficiary	beneficiary	NOUN
ftr-416	533	47	(	(	PUNCT
ftr-416	533	48	in	in	ADP
ftr-416	533	49	this	this	DET
ftr-416	533	50	case	case	NOUN
ftr-416	533	51	,	,	PUNCT
ftr-416	533	52	minority	minority	NOUN
ftr-416	533	53	)	)	PUNCT
ftr-416	533	54	are	be	AUX
ftr-416	533	55	disregarded	disregard	VERB
ftr-416	533	56	in	in	ADP
ftr-416	533	57	determining	determine	VERB
ftr-416	533	58	whether	whether	SCONJ
ftr-416	533	59	a	a	DET
ftr-416	533	60	gift	gift	NOUN
ftr-416	533	61	is	be	AUX
ftr-416	533	62	a	a	DET
ftr-416	533	63	present	present	ADJ
ftr-416	533	64	interest.72	interest.72	NOUN
ftr-416	533	65	this	this	DET
ftr-416	533	66	conclusion	conclusion	NOUN
ftr-416	533	67	brought	bring	VERB
ftr-416	533	68	the	the	DET
ftr-416	533	69	court	court	NOUN
ftr-416	533	70	to	to	ADP
ftr-416	533	71	a	a	DET
ftr-416	533	72	new	new	ADJ
ftr-416	533	73	issue	issue	NOUN
ftr-416	533	74	:	:	PUNCT
ftr-416	533	75	whether	whether	SCONJ
ftr-416	533	76	a	a	DET
ftr-416	533	77	demand	demand	NOUN
ftr-416	533	78	power	power	NOUN
ftr-416	533	79	held	hold	VERB
ftr-416	533	80	by	by	ADP
ftr-416	533	81	an	an	DET
ftr-416	533	82	adult	adult	NOUN
ftr-416	533	83	created	create	VERB
ftr-416	533	84	a	a	DET
ftr-416	533	85	present	present	ADJ
ftr-416	533	86	interest	interest	NOUN
ftr-416	533	87	.	.	PUNCT
ftr-416	534	1	this	this	DET
ftr-416	534	2	issue	issue	NOUN
ftr-416	534	3	was	be	AUX
ftr-416	534	4	discussed	discuss	VERB
ftr-416	534	5	at	at	ADP
ftr-416	534	6	length	length	NOUN
ftr-416	534	7	by	by	ADP
ftr-416	534	8	the	the	DET
ftr-416	534	9	taxpayer	taxpayer	NOUN
ftr-416	534	10	in	in	ADP
ftr-416	534	11	its	its	PRON
ftr-416	534	12	brief.73	brief.73	NOUN
ftr-416	534	13	it	it	PRON
ftr-416	534	14	was	be	AUX
ftr-416	534	15	not	not	PART
ftr-416	534	16	,	,	PUNCT
ftr-416	534	17	however	however	ADV
ftr-416	534	18	,	,	PUNCT
ftr-416	534	19	addressed	address	VERB
ftr-416	534	20	by	by	ADP
ftr-416	534	21	the	the	DET
ftr-416	534	22	irs.74	irs.74	NOUN
ftr-416	534	23	the	the	DET
ftr-416	534	24	taxpayer	taxpayer	NOUN
ftr-416	534	25	argued	argue	VERB
ftr-416	534	26	that	that	SCONJ
ftr-416	534	27	,	,	PUNCT
ftr-416	534	28	disregarding	disregard	VERB
ftr-416	534	29	the	the	DET
ftr-416	534	30	issue	issue	NOUN
ftr-416	534	31	of	of	ADP
ftr-416	534	32	minority	minority	NOUN
ftr-416	534	33	,	,	PUNCT
ftr-416	534	34	the	the	DET
ftr-416	534	35	beneficiary	beneficiary	NOUN
ftr-416	534	36	’s	’s	PART
ftr-416	534	37	demand	demand	NOUN
ftr-416	534	38	power	power	NOUN
ftr-416	534	39	was	be	AUX
ftr-416	534	40	the	the	DET
ftr-416	534	41	“	"	PUNCT
ftr-416	534	42	equivalent	equivalent	NOUN
ftr-416	534	43	”	"	PUNCT
ftr-416	534	44	of	of	ADP
ftr-416	534	45	outright	outright	PROPN
ftr-416	534	46	ownership.75	ownership.75	ADP
ftr-416	534	47	the	the	DET
ftr-416	534	48	taxpayer	taxpayer	NOUN
ftr-416	534	49	2003	2003	NUM
ftr-416	534	50	]	]	PUNCT
ftr-416	535	1	back	back	ADV
ftr-416	535	2	to	to	ADP
ftr-416	535	3	the	the	DET
ftr-416	535	4	fu	fu	PROPN
ftr-416	535	5	ture	ture	PROPN
ftr-416	535	6	interest	interest	PROPN
ftr-416	535	7	205	205	NUM
ftr-416	535	8	76	76	NUM
ftr-416	535	9	.	.	PUNCT
ftr-416	536	1	i	i	PRON
ftr-416	536	2	d.	d.	PROPN
ftr-416	536	3	at	at	ADP
ftr-416	536	4	4	4	NUM
ftr-416	536	5	-	-	SYM
ftr-416	536	6	5	5	NUM
ftr-416	536	7	,	,	PUNCT
ftr-416	536	8	7	7	NUM
ftr-416	536	9	-	-	SYM
ftr-416	536	10	11	11	NUM
ftr-416	536	11	.	.	PUNCT
ftr-416	537	1	in	in	ADP
ftr-416	537	2	these	these	DET
ftr-416	537	3	cases	case	NOUN
ftr-416	537	4	the	the	DET
ftr-416	537	5	courts	court	NOUN
ftr-416	537	6	concluded	conclude	VERB
ftr-416	537	7	that	that	SCONJ
ftr-416	537	8	the	the	DET
ftr-416	537	9	income	income	NOUN
ftr-416	537	10	earned	earn	VERB
ftr-416	537	11	by	by	ADP
ftr-416	537	12	the	the	DET
ftr-416	537	13	trust	trust	NOUN
ftr-416	537	14	would	would	AUX
ftr-416	537	15	be	be	AUX
ftr-416	537	16	taxed	tax	VERB
ftr-416	537	17	to	to	ADP
ftr-416	537	18	the	the	DET
ftr-416	537	19	beneficiary	beneficiary	NOUN
ftr-416	537	20	that	that	PRON
ftr-416	537	21	held	hold	VERB
ftr-416	537	22	the	the	DET
ftr-416	537	23	withdrawal	withdrawal	NOUN
ftr-416	537	24	power	power	NOUN
ftr-416	537	25	.	.	PUNCT
ftr-416	538	1	see	see	VERB
ftr-416	538	2	infra	infra	NOUN
ftr-416	538	3	notes	note	VERB
ftr-416	538	4	211	211	NUM
ftr-416	538	5	-	-	SYM
ftr-416	538	6	12	12	NUM
ftr-416	538	7	and	and	CCONJ
ftr-416	538	8	accompanying	accompany	VERB
ftr-416	538	9	text	text	NOUN
ftr-416	538	10	.	.	PUNCT
ftr-416	539	1	77	77	NUM
ftr-416	539	2	.	.	PUNCT
ftr-416	539	3	kieckhefer	kieckhefer	NOUN
ftr-416	539	4	,	,	PUNCT
ftr-416	539	5	118	118	NUM
ftr-416	539	6	f.2d	f.2d	X
ftr-416	539	7	at	at	ADP
ftr-416	539	8	121	121	NUM
ftr-416	539	9	(	(	PUNCT
ftr-416	539	10	“	"	PUNCT
ftr-416	539	11	suppose	suppose	VERB
ftr-416	539	12	in	in	ADP
ftr-416	539	13	the	the	DET
ftr-416	539	14	instant	instant	ADJ
ftr-416	539	15	situation	situation	NOUN
ftr-416	539	16	that	that	SCONJ
ftr-416	539	17	the	the	DET
ftr-416	539	18	beneficiary	beneficiary	NOUN
ftr-416	539	19	had	have	AUX
ftr-416	539	20	been	be	AUX
ftr-416	539	21	an	an	DET
ftr-416	539	22	adult	adult	NOUN
ftr-416	539	23	rather	rather	ADV
ftr-416	539	24	than	than	ADP
ftr-416	539	25	a	a	DET
ftr-416	539	26	minor	minor	ADJ
ftr-416	539	27	.	.	PUNCT
ftr-416	540	1	such	such	ADJ
ftr-416	540	2	adult	adult	NOUN
ftr-416	540	3	,	,	PUNCT
ftr-416	540	4	of	of	ADP
ftr-416	540	5	course	course	NOUN
ftr-416	540	6	,	,	PUNCT
ftr-416	540	7	could	could	AUX
ftr-416	540	8	immediately	immediately	ADV
ftr-416	540	9	have	have	AUX
ftr-416	540	10	made	make	VERB
ftr-416	540	11	a	a	DET
ftr-416	540	12	demand	demand	NOUN
ftr-416	540	13	upon	upon	SCONJ
ftr-416	540	14	the	the	DET
ftr-416	540	15	trustee	trustee	NOUN
ftr-416	540	16	and	and	CCONJ
ftr-416	540	17	have	have	AUX
ftr-416	540	18	received	receive	VERB
ftr-416	540	19	the	the	DET
ftr-416	540	20	trust	trust	NOUN
ftr-416	540	21	property	property	NOUN
ftr-416	540	22	.	.	PUNCT
ftr-416	541	1	we	we	PRON
ftr-416	541	2	suppose	suppose	VERB
ftr-416	541	3	that	that	SCONJ
ftr-416	541	4	such	such	DET
ftr-416	541	5	a	a	DET
ftr-416	541	6	gift	gift	NOUN
ftr-416	541	7	unquestionably	unquestionably	ADV
ftr-416	541	8	would	would	AUX
ftr-416	541	9	be	be	AUX
ftr-416	541	10	one	one	NUM
ftr-416	541	11	of	of	ADP
ftr-416	541	12	a	a	DET
ftr-416	541	13	‘	'	PUNCT
ftr-416	541	14	present	present	ADJ
ftr-416	541	15	interest	interest	NOUN
ftr-416	541	16	.	.	PUNCT
ftr-416	541	17	’	'	PUNCT
ftr-416	541	18	”	"	PUNCT
ftr-416	541	19	)	)	PUNCT
ftr-416	541	20	;	;	PUNCT
ftr-416	541	21	see	see	VERB
ftr-416	541	22	also	also	ADV
ftr-416	541	23	stifel	stifel	NOUN
ftr-416	541	24	v.	v.	ADP
ftr-416	541	25	commissioner	commissioner	NOUN
ftr-416	541	26	,	,	PUNCT
ftr-416	541	27	197	197	NUM
ftr-416	541	28	f.2d	f.2d	NOUN
ftr-416	541	29	107	107	NUM
ftr-416	541	30	,	,	PUNCT
ftr-416	541	31	110	110	NUM
ftr-416	541	32	(	(	PUNCT
ftr-416	541	33	2d	2d	NUM
ftr-416	541	34	cir	cir	NOUN
ftr-416	541	35	.	.	PROPN
ftr-416	541	36	1952	1952	NUM
ftr-416	541	37	)	)	PUNCT
ftr-416	541	38	.	.	PUNCT
ftr-416	542	1	as	as	SCONJ
ftr-416	542	2	discussed	discuss	VERB
ftr-416	542	3	infra	infra	NOUN
ftr-416	542	4	,	,	PUNCT
ftr-416	542	5	the	the	DET
ftr-416	542	6	kieckhefer	kieckhefer	NOUN
ftr-416	542	7	court	court	NOUN
ftr-416	542	8	’s	’s	PART
ftr-416	542	9	statement	statement	NOUN
ftr-416	542	10	regarding	regard	VERB
ftr-416	542	11	a	a	DET
ftr-416	542	12	withdrawal	withdrawal	NOUN
ftr-416	542	13	power	power	NOUN
ftr-416	542	14	held	hold	VERB
ftr-416	542	15	by	by	ADP
ftr-416	542	16	an	an	DET
ftr-416	542	17	adult	adult	NOUN
ftr-416	542	18	is	be	AUX
ftr-416	542	19	incorrect	incorrect	ADJ
ftr-416	542	20	.	.	PUNCT
ftr-416	543	1	see	see	VERB
ftr-416	543	2	infra	infra	NOUN
ftr-416	543	3	notes	note	VERB
ftr-416	543	4	181	181	NUM
ftr-416	543	5	-	-	SYM
ftr-416	543	6	210	210	NUM
ftr-416	543	7	and	and	CCONJ
ftr-416	543	8	accompanying	accompany	VERB
ftr-416	543	9	text	text	NOUN
ftr-416	543	10	.	.	PUNCT
ftr-416	544	1	further	far	ADV
ftr-416	544	2	,	,	PUNCT
ftr-416	544	3	the	the	DET
ftr-416	544	4	court	court	NOUN
ftr-416	544	5	’s	’s	PART
ftr-416	544	6	juxtaposition	juxtaposition	NOUN
ftr-416	544	7	of	of	ADP
ftr-416	544	8	the	the	DET
ftr-416	544	9	terms	term	NOUN
ftr-416	544	10	“	"	PUNCT
ftr-416	544	11	suppose	suppose	VERB
ftr-416	544	12	”	"	PUNCT
ftr-416	544	13	and	and	CCONJ
ftr-416	544	14	“	"	PUNCT
ftr-416	544	15	unquestionably	unquestionably	ADV
ftr-416	544	16	”	"	PUNCT
ftr-416	544	17	seems	seem	VERB
ftr-416	544	18	to	to	PART
ftr-416	544	19	be	be	AUX
ftr-416	544	20	an	an	DET
ftr-416	544	21	oxymoron	oxymoron	NOUN
ftr-416	544	22	.	.	PUNCT
ftr-416	545	1	see	see	VERB
ftr-416	545	2	,	,	PUNCT
ftr-416	545	3	webster	webster	PROPN
ftr-416	545	4	’s	’s	PART
ftr-416	545	5	third	third	ADJ
ftr-416	545	6	new	new	ADJ
ftr-416	545	7	international	international	ADJ
ftr-416	545	8	dictionary	dictionary	NOUN
ftr-416	545	9	2298	2298	NUM
ftr-416	545	10	,	,	PUNCT
ftr-416	545	11	2507	2507	NUM
ftr-416	545	12	(	(	PUNCT
ftr-416	545	13	3d	3d	PROPN
ftr-416	545	14	ed	ed	NOUN
ftr-416	545	15	.	.	PROPN
ftr-416	545	16	1971	1971	NUM
ftr-416	545	17	)	)	PUNCT
ftr-416	545	18	,	,	PUNCT
ftr-416	545	19	compare	compare	VERB
ftr-416	545	20	definition	definition	NOUN
ftr-416	545	21	of	of	ADP
ftr-416	545	22	“	"	PUNCT
ftr-416	545	23	suppose	suppose	VERB
ftr-416	545	24	”	"	PUNCT
ftr-416	545	25	as	as	SCONJ
ftr-416	545	26	“	"	PUNCT
ftr-416	545	27	to	to	PART
ftr-416	545	28	accept	accept	VERB
ftr-416	545	29	tentatively	tentatively	ADV
ftr-416	545	30	as	as	ADP
ftr-416	545	31	true	true	ADJ
ftr-416	545	32	or	or	CCONJ
ftr-416	545	33	real	real	ADJ
ftr-416	545	34	”	"	PUNCT
ftr-416	545	35	or	or	CCONJ
ftr-416	545	36	“	"	PUNCT
ftr-416	545	37	to	to	PART
ftr-416	545	38	assume	assume	VERB
ftr-416	545	39	as	as	ADP
ftr-416	545	40	true	true	ADJ
ftr-416	545	41	for	for	ADP
ftr-416	545	42	the	the	DET
ftr-416	545	43	sake	sake	NOUN
ftr-416	545	44	of	of	ADP
ftr-416	545	45	argument	argument	NOUN
ftr-416	545	46	,	,	PUNCT
ftr-416	545	47	”	"	PUNCT
ftr-416	545	48	with	with	ADP
ftr-416	545	49	definition	definition	NOUN
ftr-416	545	50	of	of	ADP
ftr-416	545	51	“	"	PUNCT
ftr-416	545	52	unquestionable	unquestionable	ADJ
ftr-416	545	53	”	"	PUNCT
ftr-416	545	54	as	as	SCONJ
ftr-416	545	55	“	"	PUNCT
ftr-416	545	56	acknowledged	acknowledge	VERB
ftr-416	545	57	as	as	ADP
ftr-416	545	58	beyond	beyond	ADP
ftr-416	545	59	question	question	NOUN
ftr-416	545	60	or	or	CCONJ
ftr-416	545	61	doubt	doubt	NOUN
ftr-416	545	62	”	"	PUNCT
ftr-416	545	63	or	or	CCONJ
ftr-416	545	64	“	"	PUNCT
ftr-416	545	65	indisputable	indisputable	ADJ
ftr-416	545	66	.	.	PUNCT
ftr-416	545	67	”	"	PUNCT
ftr-416	546	1	78	78	NUM
ftr-416	546	2	.	.	PUNCT
ftr-416	547	1	see	see	VERB
ftr-416	547	2	supra	supra	PROPN
ftr-416	547	3	note	note	PROPN
ftr-416	547	4	72	72	NUM
ftr-416	547	5	and	and	CCONJ
ftr-416	547	6	accompanying	accompany	VERB
ftr-416	547	7	text	text	NOUN
ftr-416	547	8	.	.	PUNCT
ftr-416	548	1	79	79	NUM
ftr-416	548	2	.	.	PUNCT
ftr-416	548	3	kieckhefer	kieckhefer	NOUN
ftr-416	548	4	,	,	PUNCT
ftr-416	548	5	189	189	NUM
ftr-416	548	6	f.2d	f.2d	X
ftr-416	548	7	at	at	ADP
ftr-416	548	8	122	122	NUM
ftr-416	548	9	.	.	PUNCT
ftr-416	548	10	80	80	NUM
ftr-416	548	11	.	.	PUNCT
ftr-416	549	1	gilmore	gilmore	PROPN
ftr-416	549	2	v.	v.	PROPN
ftr-416	549	3	commissioner	commissioner	PROPN
ftr-416	549	4	,	,	PUNCT
ftr-416	549	5	213	213	NUM
ftr-416	549	6	f.2d	f.2d	X
ftr-416	549	7	520	520	NUM
ftr-416	549	8	,	,	PUNCT
ftr-416	549	9	522	522	NUM
ftr-416	549	10	(	(	PUNCT
ftr-416	549	11	6th	6th	ADJ
ftr-416	549	12	cir	cir	NOUN
ftr-416	549	13	.	.	PUNCT
ftr-416	549	14	1954	1954	NUM
ftr-416	549	15	)	)	PUNCT
ftr-416	549	16	.	.	PUNCT
ftr-416	550	1	in	in	ADP
ftr-416	550	2	gilmore	gilmore	PROPN
ftr-416	550	3	,	,	PUNCT
ftr-416	550	4	the	the	DET
ftr-416	550	5	taxpayer	taxpayer	NOUN
ftr-416	550	6	created	create	VERB
ftr-416	550	7	seven	seven	NUM
ftr-416	550	8	trusts	trust	NOUN
ftr-416	550	9	–	–	PUNCT
ftr-416	550	10	one	one	NUM
ftr-416	550	11	for	for	ADP
ftr-416	550	12	the	the	DET
ftr-416	550	13	benefit	benefit	NOUN
ftr-416	550	14	of	of	ADP
ftr-416	550	15	each	each	PRON
ftr-416	550	16	of	of	ADP
ftr-416	550	17	his	his	PRON
ftr-416	550	18	minor	minor	ADJ
ftr-416	550	19	grandchildren	grandchild	NOUN
ftr-416	550	20	.	.	PUNCT
ftr-416	551	1	i	i	PRON
ftr-416	551	2	d.	d.	PROPN
ftr-416	551	3	at	at	ADP
ftr-416	551	4	520	520	NUM
ftr-416	551	5	.	.	PUNCT
ftr-416	552	1	t	t	PROPN
ftr-416	552	2	he	he	PRON
ftr-416	552	3	trust	trust	NOUN
ftr-416	552	4	agreements	agreement	NOUN
ftr-416	552	5	were	be	AUX
ftr-416	552	6	largely	largely	ADV
ftr-416	552	7	identical	identical	ADJ
ftr-416	552	8	.	.	PUNCT
ftr-416	553	1	i	i	PRON
ftr-416	553	2	d.	d.	PROPN
ftr-416	553	3	each	each	DET
ftr-416	553	4	trust	trust	NOUN
ftr-416	553	5	contained	contain	VERB
ftr-416	553	6	a	a	DET
ftr-416	553	7	provision	provision	NOUN
ftr-416	553	8	that	that	PRON
ftr-416	553	9	gave	give	VERB
ftr-416	553	10	the	the	DET
ftr-416	553	11	beneficiary	beneficiary	NOUN
ftr-416	553	12	the	the	DET
ftr-416	553	13	power	power	NOUN
ftr-416	553	14	to	to	PART
ftr-416	553	15	terminate	terminate	VERB
ftr-416	553	16	the	the	DET
ftr-416	553	17	trust	trust	NOUN
ftr-416	553	18	and	and	CCONJ
ftr-416	553	19	demand	demand	VERB
ftr-416	553	20	distribution	distribution	NOUN
ftr-416	553	21	of	of	ADP
ftr-416	553	22	the	the	DET
ftr-416	553	23	trust	trust	NOUN
ftr-416	553	24	assets	asset	NOUN
ftr-416	553	25	.	.	PUNCT
ftr-416	554	1	i	i	PRON
ftr-416	554	2	d.	d.	VERB
ftr-416	554	3	the	the	DET
ftr-416	554	4	sixth	sixth	ADJ
ftr-416	554	5	circuit	circuit	NOUN
ftr-416	554	6	largely	largely	ADV
ftr-416	554	7	adopted	adopt	VERB
ftr-416	554	8	the	the	DET
ftr-416	554	9	reasoning	reasoning	NOUN
ftr-416	554	10	of	of	ADP
ftr-416	554	11	kieckhefer	kieckhefer	NOUN
ftr-416	554	12	and	and	CCONJ
ftr-416	554	13	allowed	allow	VERB
ftr-416	554	14	the	the	DET
ftr-416	554	15	claimed	claim	VERB
ftr-416	554	16	annual	annual	ADJ
ftr-416	554	17	exclusions	exclusion	NOUN
ftr-416	554	18	.	.	PUNCT
ftr-416	555	1	i	i	PRON
ftr-416	555	2	d.	d.	VERB
ftr-416	555	3	at	at	ADP
ftr-416	555	4	522	522	NUM
ftr-416	555	5	-	-	SYM
ftr-416	555	6	23	23	NUM
ftr-416	555	7	(	(	PUNCT
ftr-416	555	8	citing	cite	VERB
ftr-416	555	9	,	,	PUNCT
ftr-416	555	10	kieckhefer	kieckhefer	NOUN
ftr-416	555	11	,	,	PUNCT
ftr-416	555	12	189	189	NUM
ftr-416	555	13	f.2d	f.2d	NOUN
ftr-416	555	14	118	118	NUM
ftr-416	555	15	)	)	PUNCT
ftr-416	555	16	.	.	PUNCT
ftr-416	556	1	although	although	SCONJ
ftr-416	556	2	the	the	DET
ftr-416	556	3	tax	tax	NOUN
ftr-416	556	4	court	court	NOUN
ftr-416	556	5	in	in	ADP
ftr-416	556	6	gilmore	gilmore	PROPN
ftr-416	556	7	denied	deny	VERB
ftr-416	556	8	the	the	DET
ftr-416	556	9	annual	annual	ADJ
ftr-416	556	10	exclusions	exclusion	NOUN
ftr-416	556	11	claimed	claim	VERB
ftr-416	556	12	by	by	ADP
ftr-416	556	13	the	the	DET
ftr-416	556	14	taxpayer	taxpayer	NOUN
ftr-416	556	15	,	,	PUNCT
ftr-416	556	16	its	its	PRON
ftr-416	556	17	decision	decision	NOUN
ftr-416	556	18	was	be	AUX
ftr-416	556	19	partially	partially	ADV
ftr-416	556	20	based	base	VERB
ftr-416	556	21	on	on	ADP
ftr-416	556	22	its	its	PRON
ftr-416	556	23	conclusion	conclusion	NOUN
ftr-416	556	24	that	that	SCONJ
ftr-416	556	25	the	the	DET
ftr-416	556	26	agreement	agreement	NOUN
ftr-416	556	27	did	do	AUX
ftr-416	556	28	not	not	PART
ftr-416	556	29	give	give	VERB
ftr-416	556	30	the	the	DET
ftr-416	556	31	beneficiaries	beneficiary	NOUN
ftr-416	556	32	withdrawal	withdrawal	NOUN
ftr-416	556	33	powers	power	NOUN
ftr-416	556	34	.	.	PUNCT
ftr-416	557	1	gilmore	gilmore	PROPN
ftr-416	557	2	v.	v.	PROPN
ftr-416	557	3	commissioner	commissioner	PROPN
ftr-416	557	4	,	,	PUNCT
ftr-416	557	5	20	20	NUM
ftr-416	557	6	t.c	t.c	PROPN
ftr-416	557	7	.	.	PROPN
ftr-416	557	8	579	579	NUM
ftr-416	557	9	,	,	PUNCT
ftr-416	557	10	583	583	NUM
ftr-416	557	11	-	-	SYM
ftr-416	557	12	84	84	NUM
ftr-416	557	13	(	(	PUNCT
ftr-416	557	14	1953	1953	NUM
ftr-416	557	15	)	)	PUNCT
ftr-416	557	16	,	,	PUNCT
ftr-416	557	17	rev’d	rev’d	NOUN
ftr-416	557	18	,	,	PUNCT
ftr-416	557	19	213	213	NUM
ftr-416	557	20	f.2d	f.2d	X
ftr-416	557	21	520	520	NUM
ftr-416	557	22	.	.	PUNCT
ftr-416	558	1	the	the	DET
ftr-416	558	2	sixth	sixth	ADJ
ftr-416	558	3	circuit	circuit	NOUN
ftr-416	558	4	disagreed	disagree	VERB
ftr-416	558	5	and	and	CCONJ
ftr-416	558	6	held	hold	VERB
ftr-416	558	7	that	that	SCONJ
ftr-416	558	8	the	the	DET
ftr-416	558	9	trust	trust	NOUN
ftr-416	558	10	agreement	agreement	NOUN
ftr-416	558	11	gave	give	VERB
ftr-416	558	12	the	the	DET
ftr-416	558	13	beneficiaries	beneficiary	NOUN
ftr-416	558	14	enforceable	enforceable	ADJ
ftr-416	558	15	withdrawal	withdrawal	NOUN
ftr-416	558	16	powers	power	NOUN
ftr-416	558	17	.	.	PUNCT
ftr-416	559	1	213	213	NUM
ftr-416	559	2	f.2d	f.2d	NOUN
ftr-416	559	3	at	at	ADP
ftr-416	559	4	523	523	NUM
ftr-416	559	5	.	.	PUNCT
ftr-416	560	1	relied	rely	VERB
ftr-416	560	2	on	on	ADP
ftr-416	560	3	cases	case	NOUN
ftr-416	560	4	regarding	regard	VERB
ftr-416	560	5	the	the	DET
ftr-416	560	6	income	income	NOUN
ftr-416	560	7	taxation	taxation	NOUN
ftr-416	560	8	of	of	ADP
ftr-416	560	9	trusts	trust	NOUN
ftr-416	560	10	with	with	ADP
ftr-416	560	11	demand	demand	NOUN
ftr-416	560	12	provisions.76	provisions.76	PROPN
ftr-416	560	13	the	the	DET
ftr-416	560	14	kieckhefer	kieckhefer	NOUN
ftr-416	560	15	court	court	NOUN
ftr-416	560	16	did	do	AUX
ftr-416	560	17	not	not	PART
ftr-416	560	18	mention	mention	VERB
ftr-416	560	19	the	the	DET
ftr-416	560	20	taxpayer	taxpayer	NOUN
ftr-416	560	21	’s	’s	PART
ftr-416	560	22	argument	argument	NOUN
ftr-416	560	23	or	or	CCONJ
ftr-416	560	24	cite	cite	VERB
ftr-416	560	25	the	the	DET
ftr-416	560	26	suggested	suggest	VERB
ftr-416	560	27	cases	case	NOUN
ftr-416	560	28	.	.	PUNCT
ftr-416	561	1	instead	instead	ADV
ftr-416	561	2	,	,	PUNCT
ftr-416	561	3	the	the	DET
ftr-416	561	4	court	court	NOUN
ftr-416	561	5	“	"	PUNCT
ftr-416	561	6	suppos[ed	suppos[ed	PROPN
ftr-416	561	7	]	]	PUNCT
ftr-416	561	8	”	"	PUNCT
ftr-416	561	9	that	that	SCONJ
ftr-416	561	10	the	the	DET
ftr-416	561	11	gift	gift	NOUN
ftr-416	561	12	would	would	AUX
ftr-416	561	13	“	"	PUNCT
ftr-416	561	14	unquestionably	unquestionably	ADV
ftr-416	561	15	”	"	PUNCT
ftr-416	561	16	be	be	AUX
ftr-416	561	17	a	a	DET
ftr-416	561	18	present	present	ADJ
ftr-416	561	19	interest	interest	NOUN
ftr-416	561	20	,	,	PUNCT
ftr-416	561	21	if	if	SCONJ
ftr-416	561	22	the	the	DET
ftr-416	561	23	beneficiary	beneficiary	NOUN
ftr-416	561	24	were	be	AUX
ftr-416	561	25	an	an	DET
ftr-416	561	26	adult.77	adult.77	NOUN
ftr-416	561	27	thus	thus	ADV
ftr-416	561	28	,	,	PUNCT
ftr-416	561	29	the	the	DET
ftr-416	561	30	court	court	NOUN
ftr-416	561	31	concluded	conclude	VERB
ftr-416	561	32	that	that	SCONJ
ftr-416	561	33	a	a	DET
ftr-416	561	34	withdrawal	withdrawal	NOUN
ftr-416	561	35	power	power	NOUN
ftr-416	561	36	held	hold	VERB
ftr-416	561	37	by	by	ADP
ftr-416	561	38	an	an	DET
ftr-416	561	39	adult	adult	NOUN
ftr-416	561	40	created	create	VERB
ftr-416	561	41	a	a	DET
ftr-416	561	42	present	present	ADJ
ftr-416	561	43	interest	interest	NOUN
ftr-416	561	44	.	.	PUNCT
ftr-416	562	1	further	far	ADV
ftr-416	562	2	,	,	PUNCT
ftr-416	562	3	as	as	SCONJ
ftr-416	562	4	previously	previously	ADV
ftr-416	562	5	noted	note	VERB
ftr-416	562	6	,	,	PUNCT
ftr-416	562	7	the	the	DET
ftr-416	562	8	court	court	NOUN
ftr-416	562	9	also	also	ADV
ftr-416	562	10	held	hold	VERB
ftr-416	562	11	that	that	SCONJ
ftr-416	562	12	the	the	DET
ftr-416	562	13	legal	legal	ADJ
ftr-416	562	14	disability	disability	NOUN
ftr-416	562	15	of	of	ADP
ftr-416	562	16	a	a	DET
ftr-416	562	17	minor	minor	ADJ
ftr-416	562	18	would	would	AUX
ftr-416	562	19	,	,	PUNCT
ftr-416	562	20	for	for	ADP
ftr-416	562	21	purposes	purpose	NOUN
ftr-416	562	22	of	of	ADP
ftr-416	562	23	determining	determine	VERB
ftr-416	562	24	the	the	DET
ftr-416	562	25	availability	availability	NOUN
ftr-416	562	26	of	of	ADP
ftr-416	562	27	the	the	DET
ftr-416	562	28	annual	annual	ADJ
ftr-416	562	29	exclusion	exclusion	NOUN
ftr-416	562	30	,	,	PUNCT
ftr-416	562	31	be	be	AUX
ftr-416	562	32	ignored.78	ignored.78	VERB
ftr-416	562	33	thus	thus	ADV
ftr-416	562	34	,	,	PUNCT
ftr-416	562	35	the	the	DET
ftr-416	562	36	kieckhefer	kieckhefer	NOUN
ftr-416	562	37	court	court	NOUN
ftr-416	562	38	allowed	allow	VERB
ftr-416	562	39	the	the	DET
ftr-416	562	40	annual	annual	ADJ
ftr-416	562	41	exclusions	exclusion	NOUN
ftr-416	562	42	claimed	claim	VERB
ftr-416	562	43	by	by	ADP
ftr-416	562	44	the	the	DET
ftr-416	562	45	taxpayer.79	taxpayer.79	NOUN
ftr-416	562	46	three	three	NUM
ftr-416	562	47	years	year	NOUN
ftr-416	562	48	after	after	ADP
ftr-416	562	49	kieckhefer	kieckhefer	NOUN
ftr-416	562	50	,	,	PUNCT
ftr-416	562	51	the	the	DET
ftr-416	562	52	sixth	sixth	ADJ
ftr-416	562	53	circuit	circuit	NOUN
ftr-416	562	54	adopted	adopt	VERB
ftr-416	562	55	the	the	DET
ftr-416	562	56	kieckhefer	kieckhefer	NOUN
ftr-416	562	57	court	court	NOUN
ftr-416	562	58	’s	’s	PART
ftr-416	562	59	holding	hold	VERB
ftr-416	562	60	in	in	ADP
ftr-416	562	61	a	a	DET
ftr-416	562	62	similar	similar	ADJ
ftr-416	562	63	case.80	case.80	NOUN
ftr-416	562	64	moreover	moreover	ADV
ftr-416	562	65	,	,	PUNCT
ftr-416	562	66	in	in	ADP
ftr-416	562	67	a	a	DET
ftr-416	562	68	case	case	NOUN
ftr-416	562	69	that	that	PRON
ftr-416	562	70	did	do	AUX
ftr-416	562	71	not	not	PART
ftr-416	562	72	directly	directly	ADV
ftr-416	562	73	involve	involve	VERB
ftr-416	562	74	withdrawal	withdrawal	NOUN
ftr-416	562	75	powers	power	NOUN
ftr-416	562	76	,	,	PUNCT
ftr-416	562	77	the	the	DET
ftr-416	562	78	fourth	fourth	ADJ
ftr-416	562	79	circuit	circuit	NOUN
ftr-416	562	80	also	also	ADV
ftr-416	562	81	adopted	adopt	VERB
ftr-416	562	82	the	the	DET
ftr-416	562	83	reasoning	reasoning	NOUN
ftr-416	562	84	of	of	ADP
ftr-416	562	85	the	the	DET
ftr-416	562	86	206	206	NUM
ftr-416	562	87	florida	florida	PROPN
ftr-416	562	88	tax	tax	NOUN
ftr-416	562	89	review	review	NOUN
ftr-416	562	90	[	[	X
ftr-416	562	91	vol.6:2	vol.6:2	NOUN
ftr-416	562	92	81	81	NUM
ftr-416	562	93	.	.	PUNCT
ftr-416	563	1	baker	baker	PROPN
ftr-416	563	2	v.	v.	PROPN
ftr-416	563	3	commissioner	commissioner	PROPN
ftr-416	563	4	,	,	PUNCT
ftr-416	563	5	236	236	NUM
ftr-416	563	6	f.2d	f.2d	SYM
ftr-416	563	7	317	317	NUM
ftr-416	563	8	(	(	PUNCT
ftr-416	563	9	4th	4th	ADJ
ftr-416	563	10	cir	cir	NOUN
ftr-416	563	11	.	.	PROPN
ftr-416	563	12	1956	1956	NUM
ftr-416	563	13	)	)	PUNCT
ftr-416	563	14	.	.	PUNCT
ftr-416	564	1	the	the	DET
ftr-416	564	2	taxpayer	taxpayer	NOUN
ftr-416	564	3	in	in	ADP
ftr-416	564	4	baker	baker	PROPN
ftr-416	564	5	created	create	VERB
ftr-416	564	6	a	a	DET
ftr-416	564	7	trust	trust	NOUN
ftr-416	564	8	in	in	ADP
ftr-416	564	9	which	which	PRON
ftr-416	564	10	the	the	DET
ftr-416	564	11	trustee	trustee	NOUN
ftr-416	564	12	was	be	AUX
ftr-416	564	13	directed	direct	VERB
ftr-416	564	14	to	to	PART
ftr-416	564	15	use	use	VERB
ftr-416	564	16	trust	trust	NOUN
ftr-416	564	17	assets	asset	NOUN
ftr-416	564	18	for	for	ADP
ftr-416	564	19	the	the	DET
ftr-416	564	20	benefit	benefit	NOUN
ftr-416	564	21	of	of	ADP
ftr-416	564	22	the	the	DET
ftr-416	564	23	minor	minor	ADJ
ftr-416	564	24	beneficiary	beneficiary	NOUN
ftr-416	564	25	“	"	PUNCT
ftr-416	564	26	as	as	SCONJ
ftr-416	564	27	if	if	SCONJ
ftr-416	564	28	”	"	PUNCT
ftr-416	564	29	the	the	DET
ftr-416	564	30	trustee	trustee	NOUN
ftr-416	564	31	were	be	AUX
ftr-416	564	32	the	the	DET
ftr-416	564	33	beneficiary	beneficiary	NOUN
ftr-416	564	34	’s	’s	PART
ftr-416	564	35	guardian	guardian	NOUN
ftr-416	564	36	.	.	PUNCT
ftr-416	565	1	i	i	PRON
ftr-416	565	2	d.	d.	PROPN
ftr-416	565	3	at	at	ADP
ftr-416	565	4	319	319	NUM
ftr-416	565	5	.	.	PUNCT
ftr-416	566	1	the	the	DET
ftr-416	566	2	baker	baker	PROPN
ftr-416	566	3	court	court	PROPN
ftr-416	566	4	allowed	allow	VERB
ftr-416	566	5	the	the	DET
ftr-416	566	6	annual	annual	ADJ
ftr-416	566	7	exclusions	exclusion	NOUN
ftr-416	566	8	since	since	SCONJ
ftr-416	566	9	the	the	DET
ftr-416	566	10	beneficiary	beneficiary	NOUN
ftr-416	566	11	received	receive	VERB
ftr-416	566	12	rights	right	NOUN
ftr-416	566	13	that	that	PRON
ftr-416	566	14	were	be	AUX
ftr-416	566	15	essentially	essentially	ADV
ftr-416	566	16	equivalent	equivalent	ADJ
ftr-416	566	17	to	to	ADP
ftr-416	566	18	the	the	DET
ftr-416	566	19	rights	right	NOUN
ftr-416	566	20	the	the	DET
ftr-416	566	21	beneficiary	beneficiary	NOUN
ftr-416	566	22	would	would	AUX
ftr-416	566	23	receive	receive	VERB
ftr-416	566	24	if	if	SCONJ
ftr-416	566	25	the	the	DET
ftr-416	566	26	gift	gift	NOUN
ftr-416	566	27	was	be	AUX
ftr-416	566	28	actually	actually	ADV
ftr-416	566	29	made	make	VERB
ftr-416	566	30	to	to	ADP
ftr-416	566	31	a	a	DET
ftr-416	566	32	guardian	guardian	NOUN
ftr-416	566	33	.	.	PUNCT
ftr-416	567	1	i	i	PRON
ftr-416	567	2	d.	d.	PROPN
ftr-416	567	3	at	at	ADP
ftr-416	567	4	320	320	NUM
ftr-416	567	5	.	.	PUNCT
ftr-416	568	1	the	the	DET
ftr-416	568	2	baker	baker	PROPN
ftr-416	568	3	court	court	PROPN
ftr-416	568	4	specifically	specifically	ADV
ftr-416	568	5	endorsed	endorse	VERB
ftr-416	568	6	kieckhefer	kieckhefer	NOUN
ftr-416	568	7	.	.	PUNCT
ftr-416	569	1	i	i	PRON
ftr-416	569	2	d.	d.	PROPN
ftr-416	569	3	at	at	ADP
ftr-416	569	4	320	320	NUM
ftr-416	569	5	(	(	PUNCT
ftr-416	569	6	citing	cite	VERB
ftr-416	569	7	,	,	PUNCT
ftr-416	569	8	kieckhefer	kieckhefer	NOUN
ftr-416	569	9	,	,	PUNCT
ftr-416	569	10	189	189	NUM
ftr-416	569	11	f.2d	f.2d	NOUN
ftr-416	569	12	118	118	NUM
ftr-416	569	13	)	)	PUNCT
ftr-416	569	14	.	.	PUNCT
ftr-416	570	1	82	82	NUM
ftr-416	570	2	.	.	NOUN
ftr-416	570	3	197	197	NUM
ftr-416	570	4	f.2d	f.2d	SYM
ftr-416	570	5	107	107	NUM
ftr-416	570	6	(	(	PUNCT
ftr-416	570	7	2d	2d	NUM
ftr-416	570	8	cir	cir	NOUN
ftr-416	570	9	.	.	PROPN
ftr-416	570	10	1952	1952	NUM
ftr-416	570	11	)	)	PUNCT
ftr-416	570	12	.	.	PUNCT
ftr-416	571	1	83	83	NUM
ftr-416	571	2	.	.	PUNCT
ftr-416	572	1	i	i	PRON
ftr-416	572	2	d.	d.	PROPN
ftr-416	572	3	at	at	ADP
ftr-416	572	4	110	110	NUM
ftr-416	572	5	(	(	PUNCT
ftr-416	572	6	citing	cite	VERB
ftr-416	572	7	,	,	PUNCT
ftr-416	572	8	kieckhefer	kieckhefer	NOUN
ftr-416	572	9	,	,	PUNCT
ftr-416	572	10	189	189	NUM
ftr-416	572	11	f.2d	f.2d	NOUN
ftr-416	572	12	118	118	NUM
ftr-416	572	13	)	)	PUNCT
ftr-416	572	14	(	(	PUNCT
ftr-416	572	15	noting	note	VERB
ftr-416	572	16	that	that	SCONJ
ftr-416	572	17	kieckhefer	kieckhefer	NOUN
ftr-416	572	18	“	"	PUNCT
ftr-416	572	19	under	under	ADP
ftr-416	572	20	-	-	PUNCT
ftr-416	572	21	estimates	estimate	VERB
ftr-416	572	22	the	the	DET
ftr-416	572	23	traditional	traditional	ADJ
ftr-416	572	24	judicial	judicial	ADJ
ftr-416	572	25	knack	knack	NOUN
ftr-416	572	26	of	of	ADP
ftr-416	572	27	line	line	NOUN
ftr-416	572	28	drawing	draw	VERB
ftr-416	572	29	.	.	PUNCT
ftr-416	572	30	”	"	PUNCT
ftr-416	572	31	)	)	PUNCT
ftr-416	572	32	.	.	PUNCT
ftr-416	573	1	84	84	NUM
ftr-416	573	2	.	.	PUNCT
ftr-416	574	1	both	both	PRON
ftr-416	574	2	stifel	stifel	NOUN
ftr-416	574	3	and	and	CCONJ
ftr-416	574	4	kieckhefer	kieckhefer	NOUN
ftr-416	574	5	involved	involve	VERB
ftr-416	574	6	gifts	gift	NOUN
ftr-416	574	7	to	to	ADP
ftr-416	574	8	a	a	DET
ftr-416	574	9	trust	trust	NOUN
ftr-416	574	10	that	that	PRON
ftr-416	574	11	contained	contain	VERB
ftr-416	574	12	a	a	DET
ftr-416	574	13	provision	provision	NOUN
ftr-416	574	14	granting	grant	VERB
ftr-416	574	15	the	the	DET
ftr-416	574	16	minor	minor	ADJ
ftr-416	574	17	beneficiary	beneficiary	NOUN
ftr-416	574	18	’s	’s	PART
ftr-416	574	19	guardian	guardian	NOUN
ftr-416	574	20	the	the	DET
ftr-416	574	21	power	power	NOUN
ftr-416	574	22	to	to	PART
ftr-416	574	23	terminate	terminate	VERB
ftr-416	574	24	the	the	DET
ftr-416	574	25	trust	trust	NOUN
ftr-416	574	26	and	and	CCONJ
ftr-416	574	27	demand	demand	VERB
ftr-416	574	28	the	the	DET
ftr-416	574	29	trust	trust	NOUN
ftr-416	574	30	assets	asset	NOUN
ftr-416	574	31	.	.	PUNCT
ftr-416	575	1	the	the	DET
ftr-416	575	2	trust	trust	NOUN
ftr-416	575	3	in	in	ADP
ftr-416	575	4	kieckhefer	kieckhefer	NOUN
ftr-416	575	5	provided	provide	VERB
ftr-416	575	6	that	that	SCONJ
ftr-416	575	7	the	the	DET
ftr-416	575	8	demand	demand	NOUN
ftr-416	575	9	power	power	NOUN
ftr-416	575	10	could	could	AUX
ftr-416	575	11	be	be	AUX
ftr-416	575	12	exercised	exercise	VERB
ftr-416	575	13	by	by	ADP
ftr-416	575	14	the	the	DET
ftr-416	575	15	beneficiary	beneficiary	NOUN
ftr-416	575	16	or	or	CCONJ
ftr-416	575	17	“	"	PUNCT
ftr-416	575	18	the	the	DET
ftr-416	575	19	legally	legally	ADV
ftr-416	575	20	appointed	appoint	VERB
ftr-416	575	21	guardian	guardian	NOUN
ftr-416	575	22	for	for	ADP
ftr-416	575	23	his	his	PRON
ftr-416	575	24	estate	estate	NOUN
ftr-416	575	25	.	.	PUNCT
ftr-416	575	26	”	"	PUNCT
ftr-416	576	1	118	118	NUM
ftr-416	576	2	f.2d	f.2d	NOUN
ftr-416	576	3	at	at	ADP
ftr-416	576	4	120	120	NUM
ftr-416	576	5	.	.	PUNCT
ftr-416	577	1	in	in	ADP
ftr-416	577	2	stifel	stifel	NOUN
ftr-416	577	3	,	,	PUNCT
ftr-416	577	4	the	the	DET
ftr-416	577	5	demand	demand	NOUN
ftr-416	577	6	power	power	NOUN
ftr-416	577	7	could	could	AUX
ftr-416	577	8	be	be	AUX
ftr-416	577	9	exercised	exercise	VERB
ftr-416	577	10	by	by	ADP
ftr-416	577	11	the	the	DET
ftr-416	577	12	beneficiary	beneficiary	NOUN
ftr-416	577	13	’s	’s	PART
ftr-416	577	14	general	general	ADJ
ftr-416	577	15	guardian	guardian	NOUN
ftr-416	577	16	,	,	PUNCT
ftr-416	577	17	if	if	SCONJ
ftr-416	577	18	any	any	PRON
ftr-416	577	19	,	,	PUNCT
ftr-416	577	20	or	or	CCONJ
ftr-416	577	21	by	by	ADP
ftr-416	577	22	any	any	DET
ftr-416	577	23	special	special	ADJ
ftr-416	577	24	guardian	guardian	NOUN
ftr-416	577	25	appointed	appoint	VERB
ftr-416	577	26	for	for	ADP
ftr-416	577	27	such	such	ADJ
ftr-416	577	28	purpose	purpose	NOUN
ftr-416	577	29	by	by	ADP
ftr-416	577	30	a	a	DET
ftr-416	577	31	court	court	NOUN
ftr-416	577	32	.	.	PUNCT
ftr-416	578	1	197	197	NUM
ftr-416	578	2	f.2d	f.2d	X
ftr-416	578	3	at	at	ADP
ftr-416	578	4	109	109	NUM
ftr-416	578	5	.	.	SYM
ftr-416	578	6	85	85	NUM
ftr-416	578	7	.	.	PUNCT
ftr-416	579	1	stifel	stifel	NOUN
ftr-416	579	2	,	,	PUNCT
ftr-416	579	3	197	197	NUM
ftr-416	579	4	f.2d	f.2d	NOUN
ftr-416	579	5	at	at	ADP
ftr-416	579	6	110	110	NUM
ftr-416	579	7	(	(	PUNCT
ftr-416	579	8	noting	note	VERB
ftr-416	579	9	that	that	SCONJ
ftr-416	579	10	if	if	SCONJ
ftr-416	579	11	the	the	DET
ftr-416	579	12	court	court	NOUN
ftr-416	579	13	“	"	PUNCT
ftr-416	579	14	irrevocably	irrevocably	ADV
ftr-416	579	15	lock[ed	lock[ed	PROPN
ftr-416	579	16	]	]	PUNCT
ftr-416	579	17	itself	itself	PRON
ftr-416	579	18	inside	inside	ADP
ftr-416	579	19	the	the	DET
ftr-416	579	20	‘	'	PUNCT
ftr-416	579	21	four	four	NUM
ftr-416	579	22	corners	corner	NOUN
ftr-416	579	23	’	'	PUNCT
ftr-416	579	24	of	of	ADP
ftr-416	579	25	the	the	DET
ftr-416	579	26	[	[	X
ftr-416	579	27	trust	trust	NOUN
ftr-416	579	28	agreement	agreement	NOUN
ftr-416	579	29	]	]	PUNCT
ftr-416	579	30	a	a	DET
ftr-416	579	31	donor	donor	NOUN
ftr-416	579	32	could	could	AUX
ftr-416	579	33	make	make	VERB
ftr-416	579	34	gifts	gift	NOUN
ftr-416	579	35	which	which	PRON
ftr-416	579	36	on	on	ADP
ftr-416	579	37	paper	paper	NOUN
ftr-416	579	38	were	be	AUX
ftr-416	579	39	100	100	NUM
ftr-416	579	40	%	%	NOUN
ftr-416	579	41	present	present	ADJ
ftr-416	579	42	but	but	CCONJ
ftr-416	579	43	in	in	ADP
ftr-416	579	44	practice	practice	NOUN
ftr-416	579	45	were	be	AUX
ftr-416	579	46	100	100	NUM
ftr-416	579	47	%	%	NOUN
ftr-416	579	48	future	future	NOUN
ftr-416	579	49	.	.	PUNCT
ftr-416	579	50	”	"	PUNCT
ftr-416	579	51	)	)	PUNCT
ftr-416	579	52	.	.	PUNCT
ftr-416	580	1	86	86	NUM
ftr-416	580	2	.	.	PUNCT
ftr-416	581	1	i	i	PRON
ftr-416	581	2	d.	d.	PROPN
ftr-416	581	3	at	at	ADP
ftr-416	581	4	110	110	NUM
ftr-416	581	5	.	.	PUNCT
ftr-416	582	1	87	87	NUM
ftr-416	582	2	.	.	PUNCT
ftr-416	583	1	i	i	PRON
ftr-416	583	2	d.	d.	PROPN
ftr-416	583	3	88	88	NUM
ftr-416	583	4	.	.	PUNCT
ftr-416	584	1	i	i	PRON
ftr-416	584	2	d.	d.	PROPN
ftr-416	584	3	89	89	NUM
ftr-416	584	4	.	.	PROPN
ftr-416	584	5	397	397	NUM
ftr-416	584	6	f.2d	f.2d	SYM
ftr-416	584	7	82	82	NUM
ftr-416	584	8	(	(	PUNCT
ftr-416	584	9	9th	9th	ADJ
ftr-416	584	10	cir	cir	NOUN
ftr-416	584	11	.	.	PUNCT
ftr-416	584	12	1968	1968	NUM
ftr-416	584	13	)	)	PUNCT
ftr-416	584	14	.	.	PUNCT
ftr-416	585	1	90	90	NUM
ftr-416	585	2	.	.	PUNCT
ftr-416	586	1	i	i	PRON
ftr-416	586	2	d.	d.	PROPN
ftr-416	586	3	at	at	ADP
ftr-416	586	4	83	83	NUM
ftr-416	586	5	.	.	PUNCT
ftr-416	586	6	91	91	NUM
ftr-416	586	7	.	.	PUNCT
ftr-416	587	1	i	i	PRON
ftr-416	587	2	d.	d.	PROPN
ftr-416	587	3	at	at	ADP
ftr-416	587	4	82	82	NUM
ftr-416	587	5	.	.	PUNCT
ftr-416	588	1	the	the	DET
ftr-416	588	2	gifts	gift	NOUN
ftr-416	588	3	were	be	AUX
ftr-416	588	4	made	make	VERB
ftr-416	588	5	in	in	ADP
ftr-416	588	6	1962	1962	NUM
ftr-416	588	7	and	and	CCONJ
ftr-416	588	8	1963	1963	NUM
ftr-416	588	9	.	.	PUNCT
ftr-416	589	1	crummey	crummey	PROPN
ftr-416	589	2	,	,	PUNCT
ftr-416	589	3	397	397	NUM
ftr-416	589	4	f.2d	f.2d	X
ftr-416	589	5	at	at	ADP
ftr-416	589	6	8283	8283	NUM
ftr-416	589	7	.	.	PUNCT
ftr-416	590	1	one	one	NUM
ftr-416	590	2	of	of	ADP
ftr-416	590	3	the	the	DET
ftr-416	590	4	beneficiaries	beneficiary	NOUN
ftr-416	590	5	,	,	PUNCT
ftr-416	590	6	janet	janet	PROPN
ftr-416	590	7	sheldon	sheldon	PROPN
ftr-416	590	8	crummey	crummey	PROPN
ftr-416	590	9	,	,	PUNCT
ftr-416	590	10	attained	attain	VERB
ftr-416	590	11	age	age	NOUN
ftr-416	590	12	twenty	twenty	NUM
ftr-416	590	13	-	-	PUNCT
ftr-416	590	14	one	one	NUM
ftr-416	590	15	during	during	ADP
ftr-416	590	16	1963	1963	NUM
ftr-416	590	17	.	.	PUNCT
ftr-416	591	1	crummey	crummey	PROPN
ftr-416	591	2	,	,	PUNCT
ftr-416	591	3	25	25	NUM
ftr-416	591	4	t.c	t.c	PROPN
ftr-416	591	5	.	.	PROPN
ftr-416	591	6	memo	memo	NOUN
ftr-416	591	7	(	(	PUNCT
ftr-416	591	8	cch	cch	PROPN
ftr-416	591	9	)	)	PUNCT
ftr-416	591	10	772	772	NUM
ftr-416	591	11	,	,	PUNCT
ftr-416	591	12	t.c	t.c	PROPN
ftr-416	591	13	.	.	PROPN
ftr-416	591	14	memo	memo	NOUN
ftr-416	591	15	(	(	PUNCT
ftr-416	591	16	ria	ria	PROPN
ftr-416	591	17	)	)	PUNCT
ftr-416	591	18	66144	66144	NUM
ftr-416	591	19	(	(	PUNCT
ftr-416	591	20	1966	1966	NUM
ftr-416	591	21	)	)	PUNCT
ftr-416	591	22	,	,	PUNCT
ftr-416	591	23	rev’d	rev’d	NOUN
ftr-416	591	24	,	,	PUNCT
ftr-416	591	25	crummey	crummey	NOUN
ftr-416	591	26	,	,	PUNCT
ftr-416	591	27	397	397	NUM
ftr-416	591	28	f.2d	f.2d	NOUN
ftr-416	591	29	82	82	NUM
ftr-416	591	30	.	.	PUNCT
ftr-416	592	1	the	the	DET
ftr-416	592	2	irs	irs	PROPN
ftr-416	592	3	originally	originally	ADV
ftr-416	592	4	denied	deny	VERB
ftr-416	592	5	the	the	DET
ftr-416	592	6	annual	annual	ADJ
ftr-416	592	7	exclusions	exclusion	NOUN
ftr-416	592	8	claimed	claim	VERB
ftr-416	592	9	based	base	VERB
ftr-416	592	10	on	on	ADP
ftr-416	592	11	janet	janet	PROPN
ftr-416	592	12	sheldon	sheldon	PROPN
ftr-416	592	13	crummey	crummey	PROPN
ftr-416	592	14	’s	’s	PART
ftr-416	592	15	withdrawal	withdrawal	NOUN
ftr-416	592	16	powers	power	NOUN
ftr-416	592	17	.	.	PUNCT
ftr-416	593	1	i	i	PRON
ftr-416	593	2	d.	d.	PROPN
ftr-416	593	3	in	in	ADP
ftr-416	593	4	the	the	DET
ftr-416	593	5	tax	tax	NOUN
ftr-416	593	6	court	court	NOUN
ftr-416	593	7	,	,	PUNCT
ftr-416	593	8	however	however	ADV
ftr-416	593	9	,	,	PUNCT
ftr-416	593	10	the	the	DET
ftr-416	593	11	service	service	NOUN
ftr-416	593	12	conceded	concede	VERB
ftr-416	593	13	that	that	SCONJ
ftr-416	593	14	the	the	DET
ftr-416	593	15	taxpayers	taxpayer	NOUN
ftr-416	593	16	were	be	AUX
ftr-416	593	17	entitled	entitle	VERB
ftr-416	593	18	to	to	ADP
ftr-416	593	19	an	an	DET
ftr-416	593	20	exclusion	exclusion	NOUN
ftr-416	593	21	based	base	VERB
ftr-416	593	22	on	on	ADP
ftr-416	593	23	janet	janet	PROPN
ftr-416	593	24	seventh	seventh	PROPN
ftr-416	593	25	circuit	circuit	PROPN
ftr-416	593	26	in	in	ADP
ftr-416	593	27	kieckhefer.81	kieckhefer.81	PROPN
ftr-416	593	28	in	in	ADP
ftr-416	593	29	contrast	contrast	NOUN
ftr-416	593	30	,	,	PUNCT
ftr-416	593	31	in	in	ADP
ftr-416	593	32	stifel	stifel	NOUN
ftr-416	593	33	v.	v.	CCONJ
ftr-416	593	34	commissioner82	commissioner82	VERB
ftr-416	593	35	the	the	DET
ftr-416	593	36	second	second	ADJ
ftr-416	593	37	circuit	circuit	NOUN
ftr-416	593	38	rejected	reject	VERB
ftr-416	593	39	kieckhefer.83	kieckhefer.83	VERB
ftr-416	593	40	the	the	DET
ftr-416	593	41	facts	fact	NOUN
ftr-416	593	42	of	of	ADP
ftr-416	593	43	stifel	stifel	NOUN
ftr-416	593	44	are	be	AUX
ftr-416	593	45	quite	quite	ADV
ftr-416	593	46	similar	similar	ADJ
ftr-416	593	47	to	to	ADP
ftr-416	593	48	the	the	DET
ftr-416	593	49	facts	fact	NOUN
ftr-416	593	50	of	of	ADP
ftr-416	593	51	kieckhefer.84	kieckhefer.84	NOUN
ftr-416	593	52	in	in	ADP
ftr-416	593	53	stifel	stifel	NOUN
ftr-416	593	54	,	,	PUNCT
ftr-416	593	55	however	however	ADV
ftr-416	593	56	,	,	PUNCT
ftr-416	593	57	the	the	DET
ftr-416	593	58	court	court	NOUN
ftr-416	593	59	held	hold	VERB
ftr-416	593	60	that	that	SCONJ
ftr-416	593	61	it	it	PRON
ftr-416	593	62	was	be	AUX
ftr-416	593	63	necessary	necessary	ADJ
ftr-416	593	64	to	to	PART
ftr-416	593	65	consider	consider	VERB
ftr-416	593	66	the	the	DET
ftr-416	593	67	surrounding	surround	VERB
ftr-416	593	68	circumstances	circumstance	NOUN
ftr-416	593	69	in	in	ADP
ftr-416	593	70	determining	determine	VERB
ftr-416	593	71	whether	whether	SCONJ
ftr-416	593	72	the	the	DET
ftr-416	593	73	gift	gift	NOUN
ftr-416	593	74	was	be	AUX
ftr-416	593	75	a	a	DET
ftr-416	593	76	present	present	ADJ
ftr-416	593	77	interest.85	interest.85	NOUN
ftr-416	593	78	the	the	DET
ftr-416	593	79	court	court	NOUN
ftr-416	593	80	noted	note	VERB
ftr-416	593	81	that	that	SCONJ
ftr-416	593	82	the	the	DET
ftr-416	593	83	minors	minor	NOUN
ftr-416	593	84	could	could	AUX
ftr-416	593	85	not	not	PART
ftr-416	593	86	by	by	ADP
ftr-416	593	87	themselves	themselves	PRON
ftr-416	593	88	make	make	VERB
ftr-416	593	89	an	an	DET
ftr-416	593	90	effective	effective	ADJ
ftr-416	593	91	demand	demand	NOUN
ftr-416	593	92	and	and	CCONJ
ftr-416	593	93	that	that	SCONJ
ftr-416	593	94	no	no	DET
ftr-416	593	95	guardian	guardian	NOUN
ftr-416	593	96	had	have	AUX
ftr-416	593	97	been	be	AUX
ftr-416	593	98	appointed.86	appointed.86	NOUN
ftr-416	593	99	thus	thus	ADV
ftr-416	593	100	,	,	PUNCT
ftr-416	593	101	the	the	DET
ftr-416	593	102	stifel	stifel	NOUN
ftr-416	593	103	court	court	NOUN
ftr-416	593	104	concluded	conclude	VERB
ftr-416	593	105	that	that	SCONJ
ftr-416	593	106	gifts	gift	NOUN
ftr-416	593	107	to	to	ADP
ftr-416	593	108	the	the	DET
ftr-416	593	109	trust	trust	NOUN
ftr-416	593	110	were	be	AUX
ftr-416	593	111	future	future	ADJ
ftr-416	593	112	interests	interest	NOUN
ftr-416	593	113	and	and	CCONJ
ftr-416	593	114	the	the	DET
ftr-416	593	115	annual	annual	ADJ
ftr-416	593	116	exclusions	exclusion	NOUN
ftr-416	593	117	were	be	AUX
ftr-416	593	118	denied.87	denied.87	VERB
ftr-416	593	119	in	in	ADP
ftr-416	593	120	dicta	dicta	ADJ
ftr-416	593	121	,	,	PUNCT
ftr-416	593	122	however	however	ADV
ftr-416	593	123	,	,	PUNCT
ftr-416	593	124	the	the	DET
ftr-416	593	125	court	court	NOUN
ftr-416	593	126	noted	note	VERB
ftr-416	593	127	that	that	SCONJ
ftr-416	593	128	the	the	DET
ftr-416	593	129	claimed	claim	VERB
ftr-416	593	130	exclusions	exclusion	NOUN
ftr-416	593	131	would	would	AUX
ftr-416	593	132	have	have	AUX
ftr-416	593	133	been	be	AUX
ftr-416	593	134	allowed	allow	VERB
ftr-416	593	135	if	if	SCONJ
ftr-416	593	136	the	the	DET
ftr-416	593	137	beneficiaries	beneficiary	NOUN
ftr-416	593	138	were	be	AUX
ftr-416	593	139	adults.88	adults.88	ADJ
ftr-416	593	140	against	against	ADP
ftr-416	593	141	this	this	DET
ftr-416	593	142	backdrop	backdrop	NOUN
ftr-416	593	143	,	,	PUNCT
ftr-416	593	144	the	the	DET
ftr-416	593	145	ninth	ninth	ADJ
ftr-416	593	146	circuit	circuit	NOUN
ftr-416	593	147	decided	decide	VERB
ftr-416	593	148	crummey.89	crummey.89	NOUN
ftr-416	593	149	the	the	DET
ftr-416	593	150	taxpayer	taxpayer	NOUN
ftr-416	593	151	in	in	ADP
ftr-416	593	152	crummey	crummey	PROPN
ftr-416	593	153	created	create	VERB
ftr-416	593	154	four	four	NUM
ftr-416	593	155	different	different	ADJ
ftr-416	593	156	trusts	trust	NOUN
ftr-416	593	157	-one	-one	PUNCT
ftr-416	593	158	for	for	ADP
ftr-416	593	159	the	the	DET
ftr-416	593	160	benefit	benefit	NOUN
ftr-416	593	161	of	of	ADP
ftr-416	593	162	each	each	PRON
ftr-416	593	163	of	of	ADP
ftr-416	593	164	her	her	PRON
ftr-416	593	165	children	child	NOUN
ftr-416	593	166	.	.	PUNCT
ftr-416	594	1	each	each	DET
ftr-416	594	2	trust	trust	NOUN
ftr-416	594	3	contained	contain	VERB
ftr-416	594	4	a	a	DET
ftr-416	594	5	demand	demand	NOUN
ftr-416	594	6	provision	provision	NOUN
ftr-416	594	7	that	that	PRON
ftr-416	594	8	allowed	allow	VERB
ftr-416	594	9	the	the	DET
ftr-416	594	10	beneficiary	beneficiary	NOUN
ftr-416	594	11	,	,	PUNCT
ftr-416	594	12	or	or	CCONJ
ftr-416	594	13	the	the	DET
ftr-416	594	14	beneficiary	beneficiary	NOUN
ftr-416	594	15	’s	’s	PART
ftr-416	594	16	guardian	guardian	NOUN
ftr-416	594	17	,	,	PUNCT
ftr-416	594	18	to	to	PART
ftr-416	594	19	withdraw	withdraw	VERB
ftr-416	594	20	any	any	DET
ftr-416	594	21	gift	gift	NOUN
ftr-416	594	22	made	make	VERB
ftr-416	594	23	to	to	ADP
ftr-416	594	24	the	the	DET
ftr-416	594	25	trust.90	trust.90	NOUN
ftr-416	594	26	two	two	NUM
ftr-416	594	27	of	of	ADP
ftr-416	594	28	the	the	DET
ftr-416	594	29	four	four	NUM
ftr-416	594	30	beneficiaries	beneficiary	NOUN
ftr-416	594	31	were	be	AUX
ftr-416	594	32	adults	adult	NOUN
ftr-416	594	33	and	and	CCONJ
ftr-416	594	34	two	two	NUM
ftr-416	594	35	were	be	AUX
ftr-416	594	36	minors.91	minors.91	NOUN
ftr-416	594	37	the	the	DET
ftr-416	594	38	2003	2003	NUM
ftr-416	594	39	]	]	PUNCT
ftr-416	594	40	back	back	ADV
ftr-416	594	41	to	to	ADP
ftr-416	594	42	the	the	DET
ftr-416	594	43	fu	fu	PROPN
ftr-416	594	44	ture	ture	PROPN
ftr-416	594	45	interest	interest	PROPN
ftr-416	594	46	207	207	NUM
ftr-416	594	47	sheldon	sheldon	PROPN
ftr-416	594	48	crummey	crummey	PROPN
ftr-416	594	49	’s	’s	PART
ftr-416	594	50	withdrawal	withdrawal	NOUN
ftr-416	594	51	power	power	NOUN
ftr-416	594	52	for	for	ADP
ftr-416	594	53	1963	1963	NUM
ftr-416	594	54	since	since	SCONJ
ftr-416	594	55	she	she	PRON
ftr-416	594	56	attained	attain	VERB
ftr-416	594	57	age	age	NOUN
ftr-416	594	58	twenty	twenty	NUM
ftr-416	594	59	-	-	PUNCT
ftr-416	594	60	one	one	NUM
ftr-416	594	61	during	during	ADP
ftr-416	594	62	that	that	DET
ftr-416	594	63	year	year	NOUN
ftr-416	594	64	.	.	PUNCT
ftr-416	595	1	i	i	PRON
ftr-416	595	2	d.	d.	PROPN
ftr-416	595	3	;	;	PUNCT
ftr-416	595	4	see	see	VERB
ftr-416	595	5	also	also	ADV
ftr-416	595	6	brief	brief	ADJ
ftr-416	595	7	for	for	ADP
ftr-416	595	8	respondent	respondent	NOUN
ftr-416	595	9	commissioner	commissioner	NOUN
ftr-416	595	10	at	at	ADP
ftr-416	595	11	26	26	NUM
ftr-416	595	12	-	-	SYM
ftr-416	595	13	29	29	NUM
ftr-416	595	14	,	,	PUNCT
ftr-416	595	15	crummey	crummey	PROPN
ftr-416	595	16	(	(	PUNCT
ftr-416	595	17	no	no	INTJ
ftr-416	595	18	.	.	NOUN
ftr-416	595	19	21607	21607	NUM
ftr-416	595	20	)	)	PUNCT
ftr-416	595	21	.	.	PUNCT
ftr-416	596	1	with	with	ADP
ftr-416	596	2	respect	respect	NOUN
ftr-416	596	3	to	to	ADP
ftr-416	596	4	1962	1962	NUM
ftr-416	596	5	,	,	PUNCT
ftr-416	596	6	the	the	DET
ftr-416	596	7	irs	irs	PROPN
ftr-416	596	8	attempted	attempt	VERB
ftr-416	596	9	to	to	PART
ftr-416	596	10	deny	deny	VERB
ftr-416	596	11	the	the	DET
ftr-416	596	12	exclusion	exclusion	NOUN
ftr-416	596	13	since	since	SCONJ
ftr-416	596	14	janet	janet	PROPN
ftr-416	596	15	sheldon	sheldon	PROPN
ftr-416	596	16	crummey	crummey	PROPN
ftr-416	596	17	,	,	PUNCT
ftr-416	596	18	although	although	SCONJ
ftr-416	596	19	over	over	ADP
ftr-416	596	20	age	age	NOUN
ftr-416	596	21	eighteen	eighteen	NUM
ftr-416	596	22	,	,	PUNCT
ftr-416	596	23	was	be	AUX
ftr-416	596	24	still	still	ADV
ftr-416	596	25	a	a	DET
ftr-416	596	26	minor	minor	ADJ
ftr-416	596	27	under	under	ADP
ftr-416	596	28	age	age	NOUN
ftr-416	596	29	twenty	twenty	NUM
ftr-416	596	30	-	-	PUNCT
ftr-416	596	31	one	one	NUM
ftr-416	596	32	.	.	PUNCT
ftr-416	597	1	brief	brief	ADJ
ftr-416	597	2	for	for	ADP
ftr-416	597	3	respondent	respondent	NOUN
ftr-416	597	4	commissioner	commissioner	NOUN
ftr-416	597	5	at	at	ADP
ftr-416	597	6	26	26	NUM
ftr-416	597	7	-	-	SYM
ftr-416	597	8	29	29	NUM
ftr-416	597	9	,	,	PUNCT
ftr-416	597	10	crummey	crummey	PROPN
ftr-416	597	11	(	(	PUNCT
ftr-416	597	12	no	no	INTJ
ftr-416	597	13	.	.	NOUN
ftr-416	597	14	21607	21607	NUM
ftr-416	597	15	)	)	PUNCT
ftr-416	597	16	.	.	PUNCT
ftr-416	598	1	92	92	NUM
ftr-416	598	2	.	.	PUNCT
ftr-416	599	1	crummey	crummey	PROPN
ftr-416	599	2	,	,	PUNCT
ftr-416	599	3	25	25	NUM
ftr-416	599	4	t.c	t.c	PROPN
ftr-416	599	5	.	.	PROPN
ftr-416	599	6	memo	memo	NOUN
ftr-416	599	7	(	(	PUNCT
ftr-416	599	8	cch	cch	NOUN
ftr-416	599	9	)	)	PUNCT
ftr-416	599	10	at	at	ADP
ftr-416	599	11	772	772	NUM
ftr-416	599	12	,	,	PUNCT
ftr-416	599	13	t.c	t.c	PROPN
ftr-416	599	14	.	.	PROPN
ftr-416	599	15	mem	mem	PROPN
ftr-416	599	16	o	o	PROPN
ftr-416	599	17	(	(	PUNCT
ftr-416	599	18	ria	ria	PROPN
ftr-416	599	19	)	)	PUNCT
ftr-416	599	20	rev’d	rev’d	NOUN
ftr-416	599	21	,	,	PUNCT
ftr-416	599	22	crummey	crummey	NOUN
ftr-416	599	23	,	,	PUNCT
ftr-416	599	24	397	397	NUM
ftr-416	599	25	f	f	NOUN
ftr-416	599	26	.2d	.2d	PROPN
ftr-416	599	27	82	82	NUM
ftr-416	600	1	(	(	PUNCT
ftr-416	600	2	“	"	PUNCT
ftr-416	600	3	no	no	DET
ftr-416	600	4	question	question	NOUN
ftr-416	600	5	is	be	AUX
ftr-416	600	6	raised	raise	VERB
ftr-416	600	7	as	as	ADP
ftr-416	600	8	to	to	ADP
ftr-416	600	9	the	the	DET
ftr-416	600	10	right	right	NOUN
ftr-416	600	11	of	of	ADP
ftr-416	600	12	the	the	DET
ftr-416	600	13	adult	adult	NOUN
ftr-416	600	14	beneficiary	beneficiary	NOUN
ftr-416	600	15	,	,	PUNCT
ftr-416	600	16	john	john	PROPN
ftr-416	600	17	knowles	knowles	PROPN
ftr-416	600	18	crummey	crummey	PROPN
ftr-416	600	19	,	,	PUNCT
ftr-416	600	20	to	to	PART
ftr-416	600	21	make	make	VERB
ftr-416	600	22	an	an	DET
ftr-416	600	23	effective	effective	ADJ
ftr-416	600	24	demand	demand	NOUN
ftr-416	600	25	.	.	PUNCT
ftr-416	600	26	.	.	PUNCT
ftr-416	600	27	.	.	PUNCT
ftr-416	601	1	his	his	PRON
ftr-416	601	2	right	right	NOUN
ftr-416	601	3	was	be	AUX
ftr-416	601	4	secure	secure	ADJ
ftr-416	601	5	and	and	CCONJ
ftr-416	601	6	he	he	PRON
ftr-416	601	7	therefore	therefore	ADV
ftr-416	601	8	received	receive	VERB
ftr-416	601	9	a	a	DET
ftr-416	601	10	‘	'	PUNCT
ftr-416	601	11	present	present	ADJ
ftr-416	601	12	interest	interest	NOUN
ftr-416	601	13	.	.	PUNCT
ftr-416	601	14	’	'	PUNCT
ftr-416	601	15	”	"	PUNCT
ftr-416	601	16	)	)	PUNCT
ftr-416	601	17	.	.	PUNCT
ftr-416	602	1	93	93	NUM
ftr-416	602	2	.	.	PUNCT
ftr-416	603	1	crummey	crummey	PROPN
ftr-416	603	2	,	,	PUNCT
ftr-416	603	3	25	25	NUM
ftr-416	603	4	t.c	t.c	PROPN
ftr-416	603	5	.	.	PROPN
ftr-416	603	6	memo	memo	NOUN
ftr-416	603	7	(	(	PUNCT
ftr-416	603	8	cch	cch	NOUN
ftr-416	603	9	)	)	PUNCT
ftr-416	603	10	at	at	ADP
ftr-416	603	11	772	772	NUM
ftr-416	603	12	,	,	PUNCT
ftr-416	603	13	t.c	t.c	PROPN
ftr-416	603	14	.	.	PROPN
ftr-416	603	15	memo	memo	NOUN
ftr-416	603	16	(	(	PUNCT
ftr-416	603	17	ria	ria	PROPN
ftr-416	603	18	)	)	PUNCT
ftr-416	603	19	at	at	ADP
ftr-416	603	20	rev’d	rev’d	NOUN
ftr-416	603	21	,	,	PUNCT
ftr-416	603	22	397	397	NUM
ftr-416	603	23	f.2d	f.2d	NOUN
ftr-416	603	24	82	82	NUM
ftr-416	603	25	.	.	PUNCT
ftr-416	603	26	94	94	NUM
ftr-416	603	27	.	.	PUNCT
ftr-416	603	28	brief	brief	ADJ
ftr-416	603	29	for	for	ADP
ftr-416	603	30	respondent	respondent	NOUN
ftr-416	603	31	commissioner	commissioner	NOUN
ftr-416	603	32	,	,	PUNCT
ftr-416	603	33	crummey	crummey	PROPN
ftr-416	603	34	(	(	PUNCT
ftr-416	603	35	no	no	INTJ
ftr-416	603	36	.	.	NOUN
ftr-416	603	37	21607	21607	NUM
ftr-416	603	38	)	)	PUNCT
ftr-416	603	39	;	;	PUNCT
ftr-416	603	40	gopman	gopman	NOUN
ftr-416	603	41	,	,	PUNCT
ftr-416	603	42	supra	supra	PROPN
ftr-416	603	43	note	note	NOUN
ftr-416	603	44	27	27	NUM
ftr-416	603	45	,	,	PUNCT
ftr-416	603	46	at	at	ADP
ftr-416	603	47	200	200	NUM
ftr-416	603	48	.	.	NOUN
ftr-416	603	49	95	95	NUM
ftr-416	603	50	.	.	PUNCT
ftr-416	604	1	the	the	DET
ftr-416	604	2	withdrawal	withdrawal	NOUN
ftr-416	604	3	powers	power	NOUN
ftr-416	604	4	in	in	ADP
ftr-416	604	5	crummey	crummey	PROPN
ftr-416	604	6	lapsed	lapse	VERB
ftr-416	604	7	at	at	ADP
ftr-416	604	8	the	the	DET
ftr-416	604	9	end	end	NOUN
ftr-416	604	10	of	of	ADP
ftr-416	604	11	the	the	DET
ftr-416	604	12	calendar	calendar	NOUN
ftr-416	604	13	year	year	NOUN
ftr-416	604	14	in	in	ADP
ftr-416	604	15	which	which	PRON
ftr-416	604	16	the	the	DET
ftr-416	604	17	gift	gift	NOUN
ftr-416	604	18	to	to	ADP
ftr-416	604	19	the	the	DET
ftr-416	604	20	trust	trust	NOUN
ftr-416	604	21	was	be	AUX
ftr-416	604	22	made	make	VERB
ftr-416	604	23	.	.	PUNCT
ftr-416	605	1	crummey	crummey	PROPN
ftr-416	605	2	,	,	PUNCT
ftr-416	605	3	397	397	NUM
ftr-416	605	4	f.2d	f.2d	X
ftr-416	605	5	at	at	ADP
ftr-416	605	6	83	83	NUM
ftr-416	605	7	-	-	SYM
ftr-416	605	8	84	84	NUM
ftr-416	605	9	.	.	PUNCT
ftr-416	606	1	since	since	SCONJ
ftr-416	606	2	some	some	PRON
ftr-416	606	3	of	of	ADP
ftr-416	606	4	the	the	DET
ftr-416	606	5	gifts	gift	NOUN
ftr-416	606	6	were	be	AUX
ftr-416	606	7	made	make	VERB
ftr-416	606	8	to	to	ADP
ftr-416	606	9	the	the	DET
ftr-416	606	10	trust	trust	NOUN
ftr-416	606	11	in	in	ADP
ftr-416	606	12	late	late	ADJ
ftr-416	606	13	december	december	PROPN
ftr-416	606	14	,	,	PUNCT
ftr-416	606	15	the	the	DET
ftr-416	606	16	beneficiaries	beneficiary	NOUN
ftr-416	606	17	had	have	VERB
ftr-416	606	18	a	a	DET
ftr-416	606	19	short	short	ADJ
ftr-416	606	20	time	time	NOUN
ftr-416	606	21	to	to	PART
ftr-416	606	22	exercise	exercise	VERB
ftr-416	606	23	the	the	DET
ftr-416	606	24	withdrawal	withdrawal	NOUN
ftr-416	606	25	power	power	NOUN
ftr-416	606	26	.	.	PUNCT
ftr-416	607	1	i	i	PRON
ftr-416	607	2	d.	d.	PROPN
ftr-416	607	3	at	at	ADP
ftr-416	607	4	83	83	NUM
ftr-416	607	5	;	;	PUNCT
ftr-416	607	6	see	see	VERB
ftr-416	607	7	also	also	ADV
ftr-416	607	8	kieckhefer	kieckhefer	PROPN
ftr-416	607	9	v.	v.	ADP
ftr-416	607	10	commissioner	commissioner	NOUN
ftr-416	607	11	,	,	PUNCT
ftr-416	607	12	189	189	NUM
ftr-416	607	13	f.2d	f.2d	X
ftr-416	607	14	at	at	ADP
ftr-416	607	15	120	120	NUM
ftr-416	607	16	;	;	PUNCT
ftr-416	607	17	gilmore	gilmore	PROPN
ftr-416	607	18	,	,	PUNCT
ftr-416	607	19	213	213	NUM
ftr-416	607	20	f.2d	f.2d	X
ftr-416	607	21	520	520	NUM
ftr-416	607	22	,	,	PUNCT
ftr-416	607	23	520	520	NUM
ftr-416	607	24	-	-	SYM
ftr-416	607	25	21	21	NUM
ftr-416	607	26	(	(	PUNCT
ftr-416	607	27	6th	6th	ADJ
ftr-416	607	28	cir	cir	NOUN
ftr-416	607	29	.	.	PUNCT
ftr-416	607	30	1954	1954	NUM
ftr-416	607	31	)	)	PUNCT
ftr-416	607	32	;	;	PUNCT
ftr-416	607	33	stifel	stifel	NOUN
ftr-416	607	34	v.	v.	PROPN
ftr-416	607	35	commissioner	commissioner	NOUN
ftr-416	607	36	,	,	PUNCT
ftr-416	607	37	197	197	NUM
ftr-416	607	38	f.2d	f.2d	NOUN
ftr-416	607	39	107	107	NUM
ftr-416	607	40	,	,	PUNCT
ftr-416	607	41	109	109	NUM
ftr-416	607	42	(	(	PUNCT
ftr-416	607	43	2d	2d	NUM
ftr-416	607	44	cir	cir	NOUN
ftr-416	607	45	.	.	PROPN
ftr-416	607	46	1952	1952	NUM
ftr-416	607	47	)	)	PUNCT
ftr-416	607	48	;	;	PUNCT
ftr-416	607	49	perkins	perkins	PROPN
ftr-416	607	50	v.	v.	PROPN
ftr-416	607	51	commissioner	commissioner	PROPN
ftr-416	607	52	,	,	PUNCT
ftr-416	607	53	27	27	NUM
ftr-416	607	54	t.c	t.c	PROPN
ftr-416	607	55	.	.	PROPN
ftr-416	607	56	601	601	NUM
ftr-416	607	57	,	,	PUNCT
ftr-416	607	58	602	602	NUM
ftr-416	607	59	(	(	PUNCT
ftr-416	607	60	1956	1956	NUM
ftr-416	607	61	)	)	PUNCT
ftr-416	607	62	.	.	PUNCT
ftr-416	608	1	96	96	X
ftr-416	608	2	.	.	PUNCT
ftr-416	609	1	see	see	VERB
ftr-416	609	2	,	,	PUNCT
ftr-416	609	3	e.g.	e.g.	ADV
ftr-416	609	4	,	,	PUNCT
ftr-416	609	5	united	united	PROPN
ftr-416	609	6	states	states	PROPN
ftr-416	609	7	v.	v.	PROPN
ftr-416	609	8	baker	baker	PROPN
ftr-416	609	9	,	,	PUNCT
ftr-416	609	10	236	236	NUM
ftr-416	609	11	f.2d	f.2d	SYM
ftr-416	609	12	317	317	NUM
ftr-416	609	13	,	,	PUNCT
ftr-416	609	14	321	321	NUM
ftr-416	609	15	(	(	PUNCT
ftr-416	609	16	4th	4th	ADJ
ftr-416	609	17	cir	cir	NOUN
ftr-416	609	18	.	.	PROPN
ftr-416	609	19	1956	1956	NUM
ftr-416	609	20	)	)	PUNCT
ftr-416	610	1	(	(	PUNCT
ftr-416	610	2	noting	note	VERB
ftr-416	610	3	that	that	SCONJ
ftr-416	610	4	the	the	DET
ftr-416	610	5	gifts	gift	NOUN
ftr-416	610	6	made	make	VERB
ftr-416	610	7	by	by	ADP
ftr-416	610	8	the	the	DET
ftr-416	610	9	taxpayers	taxpayer	NOUN
ftr-416	610	10	were	be	AUX
ftr-416	610	11	“	"	PUNCT
ftr-416	610	12	equivalent	equivalent	ADJ
ftr-416	610	13	to	to	ADP
ftr-416	610	14	outright	outright	ADJ
ftr-416	610	15	gifts	gift	NOUN
ftr-416	610	16	”	"	PUNCT
ftr-416	610	17	)	)	PUNCT
ftr-416	610	18	;	;	PUNCT
ftr-416	610	19	see	see	VERB
ftr-416	610	20	also	also	ADV
ftr-416	610	21	infra	infra	NOUN
ftr-416	610	22	note	note	VERB
ftr-416	610	23	189	189	NUM
ftr-416	610	24	.	.	NOUN
ftr-416	610	25	97	97	NUM
ftr-416	610	26	.	.	PUNCT
ftr-416	611	1	fondren	fondren	PROPN
ftr-416	611	2	v.	v.	PROPN
ftr-416	611	3	commissioner	commissioner	PROPN
ftr-416	611	4	,	,	PUNCT
ftr-416	611	5	324	324	NUM
ftr-416	611	6	u.s	u.s	PROPN
ftr-416	611	7	.	.	PROPN
ftr-416	611	8	18	18	NUM
ftr-416	611	9	,	,	PUNCT
ftr-416	611	10	24	24	NUM
ftr-416	611	11	(	(	PUNCT
ftr-416	611	12	1945	1945	NUM
ftr-416	611	13	)	)	PUNCT
ftr-416	611	14	(	(	PUNCT
ftr-416	611	15	holding	hold	VERB
ftr-416	611	16	that	that	SCONJ
ftr-416	611	17	a	a	DET
ftr-416	611	18	donee	donee	NOUN
ftr-416	611	19	received	receive	VERB
ftr-416	611	20	a	a	DET
ftr-416	611	21	present	present	ADJ
ftr-416	611	22	interest	interest	NOUN
ftr-416	611	23	only	only	ADV
ftr-416	611	24	if	if	SCONJ
ftr-416	611	25	her	her	PRON
ftr-416	611	26	right	right	NOUN
ftr-416	611	27	was	be	AUX
ftr-416	611	28	“	"	PUNCT
ftr-416	611	29	absolute	absolute	ADJ
ftr-416	611	30	and	and	CCONJ
ftr-416	611	31	immediate	immediate	ADJ
ftr-416	611	32	”	"	PUNCT
ftr-416	611	33	)	)	PUNCT
ftr-416	611	34	.	.	PUNCT
ftr-416	612	1	98	98	NUM
ftr-416	612	2	.	.	PUNCT
ftr-416	613	1	if	if	SCONJ
ftr-416	613	2	the	the	DET
ftr-416	613	3	withdrawal	withdrawal	NOUN
ftr-416	613	4	power	power	NOUN
ftr-416	613	5	does	do	AUX
ftr-416	613	6	not	not	PART
ftr-416	613	7	lapse	lapse	VERB
ftr-416	613	8	,	,	PUNCT
ftr-416	613	9	then	then	ADV
ftr-416	613	10	the	the	DET
ftr-416	613	11	property	property	NOUN
ftr-416	613	12	that	that	PRON
ftr-416	613	13	could	could	AUX
ftr-416	613	14	have	have	AUX
ftr-416	613	15	been	be	AUX
ftr-416	613	16	withdrawn	withdraw	VERB
ftr-416	613	17	will	will	AUX
ftr-416	613	18	be	be	AUX
ftr-416	613	19	included	include	VERB
ftr-416	613	20	in	in	ADP
ftr-416	613	21	the	the	DET
ftr-416	613	22	power	power	NOUN
ftr-416	613	23	-	-	PUNCT
ftr-416	613	24	holder	holder	NOUN
ftr-416	613	25	’s	’s	PART
ftr-416	613	26	gross	gross	ADJ
ftr-416	613	27	estate	estate	NOUN
ftr-416	613	28	upon	upon	SCONJ
ftr-416	613	29	his	his	PRON
ftr-416	613	30	death	death	NOUN
ftr-416	613	31	.	.	PUNCT
ftr-416	614	1	irc	irc	PROPN
ftr-416	614	2	§	§	PROPN
ftr-416	614	3	2041	2041	NUM
ftr-416	614	4	.	.	PUNCT
ftr-416	615	1	further	far	ADV
ftr-416	615	2	,	,	PUNCT
ftr-416	615	3	non	non	ADJ
ftr-416	615	4	-	-	ADJ
ftr-416	615	5	lapsing	lapsing	ADJ
ftr-416	615	6	crummey	crummey	ADJ
ftr-416	615	7	powers	power	NOUN
ftr-416	615	8	can	can	AUX
ftr-416	615	9	not	not	PART
ftr-416	615	10	be	be	AUX
ftr-416	615	11	efficiently	efficiently	ADV
ftr-416	615	12	given	give	VERB
ftr-416	615	13	to	to	ADP
ftr-416	615	14	individuals	individual	NOUN
ftr-416	615	15	who	who	PRON
ftr-416	615	16	do	do	AUX
ftr-416	615	17	not	not	PART
ftr-416	615	18	have	have	VERB
ftr-416	615	19	significant	significant	ADJ
ftr-416	615	20	interests	interest	NOUN
ftr-416	615	21	in	in	ADP
ftr-416	615	22	the	the	DET
ftr-416	615	23	trusts	trust	NOUN
ftr-416	615	24	.	.	PUNCT
ftr-416	616	1	thus	thus	ADV
ftr-416	616	2	,	,	PUNCT
ftr-416	616	3	without	without	ADP
ftr-416	616	4	lapsing	lapse	VERB
ftr-416	616	5	crummey	crummey	ADJ
ftr-416	616	6	powers	power	NOUN
ftr-416	616	7	it	it	PRON
ftr-416	616	8	would	would	AUX
ftr-416	616	9	be	be	AUX
ftr-416	616	10	impossible	impossible	ADJ
ftr-416	616	11	to	to	PART
ftr-416	616	12	obtain	obtain	VERB
ftr-416	616	13	multiple	multiple	ADJ
ftr-416	616	14	annual	annual	ADJ
ftr-416	616	15	exclusions	exclusion	NOUN
ftr-416	616	16	through	through	ADP
ftr-416	616	17	the	the	DET
ftr-416	616	18	use	use	NOUN
ftr-416	616	19	of	of	ADP
ftr-416	616	20	“	"	PUNCT
ftr-416	616	21	naked	naked	ADJ
ftr-416	616	22	”	"	PUNCT
ftr-416	616	23	crummey	crummey	NOUN
ftr-416	616	24	powers	power	NOUN
ftr-416	616	25	.	.	PUNCT
ftr-416	617	1	see	see	VERB
ftr-416	617	2	supra	supra	PROPN
ftr-416	617	3	note	note	PROPN
ftr-416	617	4	21	21	NUM
ftr-416	617	5	.	.	PUNCT
ftr-416	618	1	in	in	ADP
ftr-416	618	2	addition	addition	NOUN
ftr-416	618	3	,	,	PUNCT
ftr-416	618	4	non	non	ADJ
ftr-416	618	5	-	-	ADJ
ftr-416	618	6	lapsing	lapsing	ADJ
ftr-416	618	7	withdrawal	withdrawal	NOUN
ftr-416	618	8	powers	power	NOUN
ftr-416	618	9	reduce	reduce	VERB
ftr-416	618	10	donor	donor	NOUN
ftr-416	618	11	’s	’s	PART
ftr-416	618	12	ability	ability	NOUN
ftr-416	618	13	to	to	PART
ftr-416	618	14	control	control	VERB
ftr-416	618	15	assets	asset	NOUN
ftr-416	618	16	subsequent	subsequent	ADJ
ftr-416	618	17	to	to	ADP
ftr-416	618	18	the	the	DET
ftr-416	618	19	gift	gift	NOUN
ftr-416	618	20	;	;	PUNCT
ftr-416	618	21	thus	thus	ADV
ftr-416	618	22	,	,	PUNCT
ftr-416	618	23	they	they	PRON
ftr-416	618	24	are	be	AUX
ftr-416	618	25	less	less	ADV
ftr-416	618	26	attractive	attractive	ADJ
ftr-416	618	27	to	to	ADP
ftr-416	618	28	many	many	ADJ
ftr-416	618	29	donors	donor	NOUN
ftr-416	618	30	.	.	PUNCT
ftr-416	619	1	see	see	VERB
ftr-416	619	2	infra	infra	NOUN
ftr-416	619	3	note	note	VERB
ftr-416	619	4	116	116	NUM
ftr-416	619	5	.	.	PUNCT
ftr-416	620	1	service	service	NOUN
ftr-416	620	2	allowed	allow	VERB
ftr-416	620	3	the	the	DET
ftr-416	620	4	exclusions	exclusion	NOUN
ftr-416	620	5	derived	derive	VERB
ftr-416	620	6	from	from	ADP
ftr-416	620	7	the	the	DET
ftr-416	620	8	withdrawal	withdrawal	NOUN
ftr-416	620	9	powers	power	NOUN
ftr-416	620	10	held	hold	VERB
ftr-416	620	11	by	by	ADP
ftr-416	620	12	the	the	DET
ftr-416	620	13	adult	adult	NOUN
ftr-416	620	14	beneficiaries.92	beneficiaries.92	NOUN
ftr-416	620	15	the	the	DET
ftr-416	620	16	irs	irs	PROPN
ftr-416	620	17	and	and	CCONJ
ftr-416	620	18	the	the	DET
ftr-416	620	19	tax	tax	NOUN
ftr-416	620	20	court	court	NOUN
ftr-416	620	21	denied	deny	VERB
ftr-416	620	22	the	the	DET
ftr-416	620	23	annual	annual	ADJ
ftr-416	620	24	exclusions	exclusion	NOUN
ftr-416	620	25	allocable	allocable	ADJ
ftr-416	620	26	to	to	ADP
ftr-416	620	27	the	the	DET
ftr-416	620	28	withdrawal	withdrawal	NOUN
ftr-416	620	29	powers	power	NOUN
ftr-416	620	30	held	hold	VERB
ftr-416	620	31	by	by	ADP
ftr-416	620	32	the	the	DET
ftr-416	620	33	minor	minor	ADJ
ftr-416	620	34	beneficiaries.93	beneficiaries.93	NOUN
ftr-416	620	35	although	although	SCONJ
ftr-416	620	36	not	not	PART
ftr-416	620	37	noted	note	VERB
ftr-416	620	38	by	by	ADP
ftr-416	620	39	the	the	DET
ftr-416	620	40	crummey	crummey	PROPN
ftr-416	620	41	court	court	NOUN
ftr-416	620	42	or	or	CCONJ
ftr-416	620	43	the	the	DET
ftr-416	620	44	irs	irs	PROPN
ftr-416	620	45	in	in	ADP
ftr-416	620	46	its	its	PRON
ftr-416	620	47	brief	brief	NOUN
ftr-416	620	48	,	,	PUNCT
ftr-416	620	49	crummey	crummey	PROPN
ftr-416	620	50	involved	involve	VERB
ftr-416	620	51	an	an	DET
ftr-416	620	52	innovative	innovative	ADJ
ftr-416	620	53	estate	estate	NOUN
ftr-416	620	54	planning	planning	NOUN
ftr-416	620	55	technique	technique	NOUN
ftr-416	620	56	that	that	PRON
ftr-416	620	57	was	be	AUX
ftr-416	620	58	not	not	PART
ftr-416	620	59	presented	present	VERB
ftr-416	620	60	in	in	ADP
ftr-416	620	61	the	the	DET
ftr-416	620	62	earlier	early	ADV
ftr-416	620	63	cases.94	cases.94	NOUN
ftr-416	620	64	specifically	specifically	ADV
ftr-416	620	65	,	,	PUNCT
ftr-416	620	66	the	the	DET
ftr-416	620	67	withdrawal	withdrawal	NOUN
ftr-416	620	68	powers	power	NOUN
ftr-416	620	69	in	in	ADP
ftr-416	620	70	crummey	crummey	PROPN
ftr-416	620	71	lapsed.95	lapsed.95	NOUN
ftr-416	621	1	it	it	PRON
ftr-416	621	2	seems	seem	VERB
ftr-416	621	3	that	that	SCONJ
ftr-416	621	4	the	the	DET
ftr-416	621	5	power	power	NOUN
ftr-416	621	6	-	-	PUNCT
ftr-416	621	7	holder	holder	NOUN
ftr-416	621	8	’s	’s	PART
ftr-416	621	9	interest	interest	NOUN
ftr-416	621	10	is	be	AUX
ftr-416	621	11	closest	close	ADJ
ftr-416	621	12	to	to	ADP
ftr-416	621	13	outright	outright	ADJ
ftr-416	621	14	ownership	ownership	NOUN
ftr-416	621	15	,	,	PUNCT
ftr-416	621	16	and	and	CCONJ
ftr-416	621	17	thus	thus	ADV
ftr-416	621	18	more	more	ADV
ftr-416	621	19	likely	likely	ADJ
ftr-416	621	20	a	a	DET
ftr-416	621	21	present	present	ADJ
ftr-416	621	22	interest,96	interest,96	NOUN
ftr-416	621	23	if	if	SCONJ
ftr-416	621	24	the	the	DET
ftr-416	621	25	withdrawal	withdrawal	NOUN
ftr-416	621	26	power	power	NOUN
ftr-416	621	27	does	do	AUX
ftr-416	621	28	not	not	PART
ftr-416	621	29	lapse	lapse	VERB
ftr-416	621	30	.	.	PUNCT
ftr-416	622	1	moreover	moreover	ADV
ftr-416	622	2	,	,	PUNCT
ftr-416	622	3	a	a	DET
ftr-416	622	4	non	non	ADJ
ftr-416	622	5	-	-	ADJ
ftr-416	622	6	lapsing	lapsing	ADJ
ftr-416	622	7	withdrawal	withdrawal	NOUN
ftr-416	622	8	power	power	NOUN
ftr-416	622	9	is	be	AUX
ftr-416	622	10	a	a	DET
ftr-416	622	11	more	more	ADV
ftr-416	622	12	“	"	PUNCT
ftr-416	622	13	absolute	absolute	ADJ
ftr-416	622	14	”	"	PUNCT
ftr-416	622	15	right	right	NOUN
ftr-416	622	16	than	than	ADP
ftr-416	622	17	a	a	DET
ftr-416	622	18	lapsing	lapse	VERB
ftr-416	622	19	power	power	NOUN
ftr-416	622	20	;	;	PUNCT
ftr-416	622	21	thus	thus	ADV
ftr-416	622	22	,	,	PUNCT
ftr-416	622	23	the	the	DET
ftr-416	622	24	argument	argument	NOUN
ftr-416	622	25	that	that	SCONJ
ftr-416	622	26	it	it	PRON
ftr-416	622	27	is	be	AUX
ftr-416	622	28	a	a	DET
ftr-416	622	29	present	present	ADJ
ftr-416	622	30	interest	interest	NOUN
ftr-416	622	31	is	be	AUX
ftr-416	622	32	stronger.97	stronger.97	NOUN
ftr-416	622	33	from	from	ADP
ftr-416	622	34	an	an	DET
ftr-416	622	35	estate	estate	NOUN
ftr-416	622	36	planning	planning	NOUN
ftr-416	622	37	point	point	NOUN
ftr-416	622	38	of	of	ADP
ftr-416	622	39	view	view	NOUN
ftr-416	622	40	,	,	PUNCT
ftr-416	622	41	however	however	ADV
ftr-416	622	42	,	,	PUNCT
ftr-416	622	43	a	a	DET
ftr-416	622	44	lapsing	lapsing	NOUN
ftr-416	622	45	withdrawal	withdrawal	NOUN
ftr-416	622	46	power	power	NOUN
ftr-416	622	47	is	be	AUX
ftr-416	622	48	significantly	significantly	ADV
ftr-416	622	49	more	more	ADV
ftr-416	622	50	useful	useful	ADJ
ftr-416	622	51	than	than	ADP
ftr-416	622	52	a	a	DET
ftr-416	622	53	non	non	ADJ
ftr-416	622	54	-	-	ADJ
ftr-416	622	55	lapsing	lapsing	ADJ
ftr-416	622	56	power.98	power.98	NOUN
ftr-416	622	57	208	208	NUM
ftr-416	622	58	florida	florida	PROPN
ftr-416	622	59	tax	tax	NOUN
ftr-416	622	60	review	review	NOUN
ftr-416	623	1	[	[	X
ftr-416	623	2	vol.6:2	vol.6:2	VERB
ftr-416	623	3	non	non	ADJ
ftr-416	623	4	-	-	ADJ
ftr-416	623	5	lapsing	lapsing	ADJ
ftr-416	623	6	withdrawal	withdrawal	NOUN
ftr-416	623	7	powers	power	NOUN
ftr-416	623	8	are	be	AUX
ftr-416	623	9	so	so	ADV
ftr-416	623	10	limited	limited	ADJ
ftr-416	623	11	that	that	SCONJ
ftr-416	623	12	some	some	DET
ftr-416	623	13	legislative	legislative	ADJ
ftr-416	623	14	proposals	proposal	NOUN
ftr-416	623	15	to	to	PART
ftr-416	623	16	eliminate	eliminate	VERB
ftr-416	623	17	the	the	DET
ftr-416	623	18	use	use	NOUN
ftr-416	623	19	of	of	ADP
ftr-416	623	20	crummey	crummey	NOUN
ftr-416	623	21	powers	power	NOUN
ftr-416	623	22	have	have	AUX
ftr-416	623	23	addressed	address	VERB
ftr-416	623	24	only	only	ADV
ftr-416	623	25	lapsing	lapse	VERB
ftr-416	623	26	withdrawal	withdrawal	NOUN
ftr-416	623	27	powers	power	NOUN
ftr-416	623	28	.	.	PUNCT
ftr-416	624	1	see	see	VERB
ftr-416	624	2	supra	supra	PROPN
ftr-416	624	3	note	note	PROPN
ftr-416	624	4	28	28	NUM
ftr-416	624	5	.	.	PUNCT
ftr-416	625	1	99	99	NUM
ftr-416	625	2	.	.	PUNCT
ftr-416	626	1	crummey	crummey	PROPN
ftr-416	626	2	,	,	PUNCT
ftr-416	626	3	397	397	NUM
ftr-416	626	4	f.2d	f.2d	X
ftr-416	626	5	at	at	ADP
ftr-416	626	6	85	85	NUM
ftr-416	626	7	;	;	PUNCT
ftr-416	626	8	brief	brief	ADJ
ftr-416	626	9	for	for	ADP
ftr-416	626	10	respondent	respondent	NOUN
ftr-416	626	11	commissioner	commissioner	NOUN
ftr-416	626	12	at	at	ADP
ftr-416	626	13	10	10	NUM
ftr-416	626	14	-	-	SYM
ftr-416	626	15	12	12	NUM
ftr-416	626	16	,	,	PUNCT
ftr-416	626	17	crummey	crummey	PROPN
ftr-416	626	18	(	(	PUNCT
ftr-416	626	19	no	no	INTJ
ftr-416	626	20	.	.	NOUN
ftr-416	626	21	21607	21607	NUM
ftr-416	626	22	)	)	PUNCT
ftr-416	626	23	.	.	PUNCT
ftr-416	627	1	100	100	NUM
ftr-416	627	2	.	.	PUNCT
ftr-416	627	3	stifel	stifel	NOUN
ftr-416	627	4	held	hold	VERB
ftr-416	627	5	the	the	DET
ftr-416	627	6	court	court	NOUN
ftr-416	627	7	must	must	AUX
ftr-416	627	8	consider	consider	VERB
ftr-416	627	9	the	the	DET
ftr-416	627	10	“	"	PUNCT
ftr-416	627	11	surrounding	surround	VERB
ftr-416	627	12	circumstances	circumstance	NOUN
ftr-416	627	13	”	"	PUNCT
ftr-416	627	14	in	in	ADP
ftr-416	627	15	determining	determine	VERB
ftr-416	627	16	whether	whether	SCONJ
ftr-416	627	17	a	a	DET
ftr-416	627	18	gift	gift	NOUN
ftr-416	627	19	is	be	AUX
ftr-416	627	20	a	a	DET
ftr-416	627	21	present	present	ADJ
ftr-416	627	22	interest	interest	NOUN
ftr-416	627	23	.	.	PUNCT
ftr-416	628	1	197	197	NUM
ftr-416	628	2	f.2d	f.2d	NOUN
ftr-416	628	3	107	107	NUM
ftr-416	628	4	,	,	PUNCT
ftr-416	628	5	110	110	NUM
ftr-416	628	6	(	(	PUNCT
ftr-416	628	7	2d	2d	NUM
ftr-416	628	8	cir	cir	NOUN
ftr-416	628	9	.	.	PROPN
ftr-416	628	10	1952	1952	NUM
ftr-416	628	11	)	)	PUNCT
ftr-416	628	12	;	;	PUNCT
ftr-416	628	13	see	see	VERB
ftr-416	628	14	supra	supra	PROPN
ftr-416	628	15	notes	note	VERB
ftr-416	628	16	82	82	NUM
ftr-416	628	17	-	-	SYM
ftr-416	628	18	88	88	NUM
ftr-416	628	19	and	and	CCONJ
ftr-416	628	20	accompanying	accompany	VERB
ftr-416	628	21	text	text	NOUN
ftr-416	628	22	.	.	PUNCT
ftr-416	629	1	stifel	stifel	NOUN
ftr-416	629	2	did	do	AUX
ftr-416	629	3	not	not	PART
ftr-416	629	4	explicitly	explicitly	ADV
ftr-416	629	5	state	state	VERB
ftr-416	629	6	that	that	SCONJ
ftr-416	629	7	the	the	DET
ftr-416	629	8	relevant	relevant	ADJ
ftr-416	629	9	consideration	consideration	NOUN
ftr-416	629	10	was	be	AUX
ftr-416	629	11	whether	whether	SCONJ
ftr-416	629	12	it	it	PRON
ftr-416	629	13	was	be	AUX
ftr-416	629	14	likely	likely	ADJ
ftr-416	629	15	that	that	SCONJ
ftr-416	629	16	the	the	DET
ftr-416	629	17	withdrawal	withdrawal	NOUN
ftr-416	629	18	power	power	NOUN
ftr-416	629	19	would	would	AUX
ftr-416	629	20	be	be	AUX
ftr-416	629	21	exercised	exercise	VERB
ftr-416	629	22	.	.	PUNCT
ftr-416	630	1	however	however	ADV
ftr-416	630	2	,	,	PUNCT
ftr-416	630	3	the	the	DET
ftr-416	630	4	crummey	crummey	PROPN
ftr-416	630	5	court	court	NOUN
ftr-416	630	6	summarized	summarize	VERB
ftr-416	630	7	stifel	stifel	NOUN
ftr-416	630	8	as	as	ADP
ftr-416	630	9	holding	hold	VERB
ftr-416	630	10	that	that	SCONJ
ftr-416	630	11	it	it	PRON
ftr-416	630	12	created	create	VERB
ftr-416	630	13	a	a	DET
ftr-416	630	14	likelihood	likelihood	NOUN
ftr-416	630	15	test	test	NOUN
ftr-416	630	16	.	.	PUNCT
ftr-416	631	1	crummey	crummey	PROPN
ftr-416	631	2	,	,	PUNCT
ftr-416	631	3	397	397	NUM
ftr-416	631	4	f	f	NOUN
ftr-416	631	5	.2d	.2d	PROPN
ftr-416	631	6	at	at	ADP
ftr-416	631	7	85	85	NUM
ftr-416	631	8	.	.	PUNCT
ftr-416	632	1	as	as	SCONJ
ftr-416	632	2	we	we	PRON
ftr-416	632	3	read	read	VERB
ftr-416	632	4	the	the	DET
ftr-416	632	5	stifel	stifel	NOUN
ftr-416	632	6	case	case	NOUN
ftr-416	632	7	,	,	PUNCT
ftr-416	632	8	it	it	PRON
ftr-416	632	9	says	say	VERB
ftr-416	632	10	that	that	SCONJ
ftr-416	632	11	the	the	DET
ftr-416	632	12	court	court	NOUN
ftr-416	632	13	should	should	AUX
ftr-416	632	14	look	look	VERB
ftr-416	632	15	at	at	ADP
ftr-416	632	16	the	the	DET
ftr-416	632	17	trust	trust	NOUN
ftr-416	632	18	instrument	instrument	NOUN
ftr-416	632	19	,	,	PUNCT
ftr-416	632	20	the	the	DET
ftr-416	632	21	law	law	NOUN
ftr-416	632	22	as	as	ADP
ftr-416	632	23	to	to	ADP
ftr-416	632	24	minors	minor	NOUN
ftr-416	632	25	,	,	PUNCT
ftr-416	632	26	and	and	CCONJ
ftr-416	632	27	the	the	DET
ftr-416	632	28	financial	financial	ADJ
ftr-416	632	29	and	and	CCONJ
ftr-416	632	30	other	other	ADJ
ftr-416	632	31	circumstances	circumstance	NOUN
ftr-416	632	32	of	of	ADP
ftr-416	632	33	the	the	DET
ftr-416	632	34	parties	party	NOUN
ftr-416	632	35	.	.	PUNCT
ftr-416	633	1	from	from	ADP
ftr-416	633	2	this	this	DET
ftr-416	633	3	examination	examination	NOUN
ftr-416	633	4	it	it	PRON
ftr-416	633	5	is	be	AUX
ftr-416	633	6	up	up	ADP
ftr-416	633	7	to	to	ADP
ftr-416	633	8	the	the	DET
ftr-416	633	9	court	court	NOUN
ftr-416	633	10	to	to	PART
ftr-416	633	11	determine	determine	VERB
ftr-416	633	12	whether	whether	SCONJ
ftr-416	633	13	it	it	PRON
ftr-416	633	14	is	be	AUX
ftr-416	633	15	likely	likely	ADJ
ftr-416	633	16	that	that	SCONJ
ftr-416	633	17	the	the	DET
ftr-416	633	18	minor	minor	ADJ
ftr-416	633	19	beneficiary	beneficiary	NOUN
ftr-416	633	20	is	be	AUX
ftr-416	633	21	to	to	PART
ftr-416	633	22	receive	receive	VERB
ftr-416	633	23	any	any	DET
ftr-416	633	24	present	present	ADJ
ftr-416	633	25	enjoyment	enjoyment	NOUN
ftr-416	633	26	of	of	ADP
ftr-416	633	27	property	property	NOUN
ftr-416	633	28	.	.	PUNCT
ftr-416	634	1	i	i	PRON
ftr-416	634	2	d.	d.	PROPN
ftr-416	634	3	101	101	NUM
ftr-416	634	4	.	.	PUNCT
ftr-416	635	1	crummey	crummey	PROPN
ftr-416	635	2	,	,	PUNCT
ftr-416	635	3	397	397	NUM
ftr-416	635	4	f.2d	f.2d	NOUN
ftr-416	635	5	at	at	ADP
ftr-416	635	6	86	86	NUM
ftr-416	635	7	-	-	SYM
ftr-416	635	8	88	88	NUM
ftr-416	635	9	.	.	PUNCT
ftr-416	636	1	102	102	NUM
ftr-416	636	2	.	.	PUNCT
ftr-416	637	1	i	i	PRON
ftr-416	637	2	d.	d.	PROPN
ftr-416	637	3	at	at	ADP
ftr-416	637	4	86	86	NUM
ftr-416	637	5	.	.	PUNCT
ftr-416	638	1	curiously	curiously	ADV
ftr-416	638	2	,	,	PUNCT
ftr-416	638	3	in	in	ADP
ftr-416	638	4	an	an	DET
ftr-416	638	5	action	action	NOUN
ftr-416	638	6	on	on	ADP
ftr-416	638	7	decision	decision	NOUN
ftr-416	638	8	released	release	VERB
ftr-416	638	9	a	a	DET
ftr-416	638	10	few	few	ADJ
ftr-416	638	11	years	year	NOUN
ftr-416	638	12	after	after	ADP
ftr-416	638	13	crummey	crummey	NOUN
ftr-416	638	14	,	,	PUNCT
ftr-416	638	15	the	the	DET
ftr-416	638	16	service	service	NOUN
ftr-416	638	17	incorrectly	incorrectly	ADV
ftr-416	638	18	stated	state	VERB
ftr-416	638	19	that	that	SCONJ
ftr-416	638	20	crummey	crummey	PROPN
ftr-416	638	21	adopted	adopt	VERB
ftr-416	638	22	the	the	DET
ftr-416	638	23	holding	holding	NOUN
ftr-416	638	24	of	of	ADP
ftr-416	638	25	kieckhefer	kieckhefer	NOUN
ftr-416	638	26	.	.	PUNCT
ftr-416	639	1	crummey	crummey	PROPN
ftr-416	639	2	,	,	PUNCT
ftr-416	639	3	397	397	NUM
ftr-416	639	4	f.2d	f.2d	NOUN
ftr-416	639	5	,	,	PUNCT
ftr-416	639	6	action	action	NOUN
ftr-416	639	7	on	on	ADP
ftr-416	639	8	dec	dec	PROPN
ftr-416	639	9	.	.	PROPN
ftr-416	639	10	,	,	PUNCT
ftr-416	639	11	1966	1966	NUM
ftr-416	639	12	-	-	SYM
ftr-416	639	13	144	144	NUM
ftr-416	639	14	,	,	PUNCT
ftr-416	639	15	1992	1992	NUM
ftr-416	639	16	wl	wl	NOUN
ftr-416	639	17	32868	32868	NUM
ftr-416	639	18	(	(	PUNCT
ftr-416	639	19	jan	jan	PROPN
ftr-416	639	20	.	.	PROPN
ftr-416	639	21	14	14	NUM
ftr-416	639	22	,	,	PUNCT
ftr-416	639	23	1972	1972	NUM
ftr-416	639	24	)	)	PUNCT
ftr-416	639	25	.	.	PUNCT
ftr-416	640	1	in	in	ADP
ftr-416	640	2	fact	fact	NOUN
ftr-416	640	3	,	,	PUNCT
ftr-416	640	4	crummey	crummey	PROPN
ftr-416	640	5	expressly	expressly	ADV
ftr-416	640	6	rejected	reject	VERB
ftr-416	640	7	kieckhefer	kieckhefer	NOUN
ftr-416	640	8	,	,	PUNCT
ftr-416	640	9	although	although	SCONJ
ftr-416	640	10	it	it	PRON
ftr-416	640	11	reached	reach	VERB
ftr-416	640	12	the	the	DET
ftr-416	640	13	same	same	ADJ
ftr-416	640	14	conclusion	conclusion	NOUN
ftr-416	640	15	.	.	PUNCT
ftr-416	641	1	crummey	crummey	PROPN
ftr-416	641	2	,	,	PUNCT
ftr-416	641	3	397	397	NUM
ftr-416	641	4	f.2d	f.2d	NOUN
ftr-416	641	5	at	at	ADP
ftr-416	641	6	86	86	NUM
ftr-416	641	7	.	.	PUNCT
ftr-416	641	8	103	103	NUM
ftr-416	641	9	.	.	PUNCT
ftr-416	642	1	crummey	crummey	PROPN
ftr-416	642	2	,	,	PUNCT
ftr-416	642	3	397	397	NUM
ftr-416	642	4	f.2d	f.2d	NOUN
ftr-416	642	5	at	at	ADP
ftr-416	642	6	86	86	NUM
ftr-416	642	7	-	-	SYM
ftr-416	642	8	88	88	NUM
ftr-416	642	9	(	(	PUNCT
ftr-416	642	10	citing	cite	VERB
ftr-416	642	11	perkins	perkins	PROPN
ftr-416	642	12	v.	v.	PROPN
ftr-416	642	13	commissioner	commissioner	PROPN
ftr-416	642	14	,	,	PUNCT
ftr-416	642	15	27	27	NUM
ftr-416	642	16	t.c	t.c	NOUN
ftr-416	642	17	.	.	PROPN
ftr-416	642	18	601	601	NUM
ftr-416	642	19	,	,	PUNCT
ftr-416	642	20	606	606	NUM
ftr-416	642	21	(	(	PUNCT
ftr-416	642	22	1956	1956	NUM
ftr-416	642	23	)	)	PUNCT
ftr-416	642	24	.	.	PUNCT
ftr-416	643	1	in	in	ADP
ftr-416	643	2	perkins	perkins	PROPN
ftr-416	643	3	,	,	PUNCT
ftr-416	643	4	the	the	DET
ftr-416	643	5	minor	minor	ADJ
ftr-416	643	6	beneficiaries	beneficiary	NOUN
ftr-416	643	7	of	of	ADP
ftr-416	643	8	a	a	DET
ftr-416	643	9	trust	trust	NOUN
ftr-416	643	10	(	(	PUNCT
ftr-416	643	11	or	or	CCONJ
ftr-416	643	12	their	their	PRON
ftr-416	643	13	guardians	guardian	NOUN
ftr-416	643	14	)	)	PUNCT
ftr-416	643	15	had	have	VERB
ftr-416	643	16	the	the	DET
ftr-416	643	17	power	power	NOUN
ftr-416	643	18	to	to	PART
ftr-416	643	19	withdraw	withdraw	VERB
ftr-416	643	20	funds	fund	NOUN
ftr-416	643	21	from	from	ADP
ftr-416	643	22	the	the	DET
ftr-416	643	23	trust	trust	NOUN
ftr-416	643	24	at	at	ADP
ftr-416	643	25	any	any	DET
ftr-416	643	26	time	time	NOUN
ftr-416	643	27	–	–	PUNCT
ftr-416	643	28	the	the	DET
ftr-416	643	29	withdrawal	withdrawal	NOUN
ftr-416	643	30	powers	power	NOUN
ftr-416	643	31	did	do	AUX
ftr-416	643	32	not	not	PART
ftr-416	643	33	lapse	lapse	VERB
ftr-416	643	34	.	.	PUNCT
ftr-416	644	1	27	27	NUM
ftr-416	644	2	t.c	t.c	PROPN
ftr-416	644	3	.	.	PUNCT
ftr-416	645	1	at	at	ADP
ftr-416	645	2	606	606	NUM
ftr-416	645	3	.	.	PUNCT
ftr-416	646	1	the	the	DET
ftr-416	646	2	perkins	perkins	PROPN
ftr-416	646	3	court	court	PROPN
ftr-416	646	4	allowed	allow	VERB
ftr-416	646	5	the	the	DET
ftr-416	646	6	annual	annual	ADJ
ftr-416	646	7	exclusions	exclusion	NOUN
ftr-416	646	8	since	since	SCONJ
ftr-416	646	9	the	the	DET
ftr-416	646	10	power	power	NOUN
ftr-416	646	11	was	be	AUX
ftr-416	646	12	legally	legally	ADV
ftr-416	646	13	enforceable	enforceable	ADJ
ftr-416	646	14	.	.	PUNCT
ftr-416	647	1	i	i	PRON
ftr-416	647	2	d.	d.	PROPN
ftr-416	647	3	at	at	ADP
ftr-416	647	4	604	604	NUM
ftr-416	647	5	-	-	SYM
ftr-416	647	6	05	05	NUM
ftr-416	647	7	.	.	PUNCT
ftr-416	648	1	the	the	DET
ftr-416	648	2	irs	irs	PROPN
ftr-416	648	3	proposed	propose	VERB
ftr-416	648	4	that	that	SCONJ
ftr-416	648	5	the	the	DET
ftr-416	648	6	court	court	NOUN
ftr-416	648	7	determine	determine	VERB
ftr-416	648	8	whether	whether	SCONJ
ftr-416	648	9	the	the	DET
ftr-416	648	10	minors	minor	NOUN
ftr-416	648	11	’	’	PART
ftr-416	648	12	interest	interest	NOUN
ftr-416	648	13	in	in	ADP
ftr-416	648	14	the	the	DET
ftr-416	648	15	trust	trust	NOUN
ftr-416	648	16	was	be	AUX
ftr-416	648	17	a	a	DET
ftr-416	648	18	present	present	ADJ
ftr-416	648	19	interest	interest	NOUN
ftr-416	648	20	based	base	VERB
ftr-416	648	21	on	on	ADP
ftr-416	648	22	whether	whether	SCONJ
ftr-416	648	23	it	it	PRON
ftr-416	648	24	was	be	AUX
ftr-416	648	25	“	"	PUNCT
ftr-416	648	26	likely	likely	ADJ
ftr-416	648	27	”	"	PUNCT
ftr-416	648	28	that	that	PRON
ftr-416	648	29	the	the	DET
ftr-416	648	30	minor	minor	ADJ
ftr-416	648	31	would	would	AUX
ftr-416	648	32	exercise	exercise	VERB
ftr-416	648	33	the	the	DET
ftr-416	648	34	withdrawal	withdrawal	NOUN
ftr-416	648	35	power.99	power.99	NOUN
ftr-416	648	36	the	the	DET
ftr-416	648	37	likelihood	likelihood	NOUN
ftr-416	648	38	test	test	NOUN
ftr-416	648	39	urged	urge	VERB
ftr-416	648	40	by	by	ADP
ftr-416	648	41	the	the	DET
ftr-416	648	42	irs	irs	PROPN
ftr-416	648	43	was	be	AUX
ftr-416	648	44	based	base	VERB
ftr-416	648	45	on	on	ADP
ftr-416	648	46	the	the	DET
ftr-416	648	47	second	second	ADJ
ftr-416	648	48	circuit	circuit	NOUN
ftr-416	648	49	’s	’s	PART
ftr-416	648	50	decision	decision	NOUN
ftr-416	648	51	in	in	ADP
ftr-416	648	52	stifel.100	stifel.100	PROPN
ftr-416	648	53	crummey	crummey	PROPN
ftr-416	648	54	expressly	expressly	ADV
ftr-416	648	55	rejected	reject	VERB
ftr-416	648	56	the	the	DET
ftr-416	648	57	likelihood	likelihood	NOUN
ftr-416	648	58	test.101	test.101	VERB
ftr-416	648	59	the	the	DET
ftr-416	648	60	crummey	crummey	PROPN
ftr-416	648	61	court	court	NOUN
ftr-416	648	62	also	also	ADV
ftr-416	648	63	declined	decline	VERB
ftr-416	648	64	to	to	PART
ftr-416	648	65	adopt	adopt	VERB
ftr-416	648	66	the	the	DET
ftr-416	648	67	seventh	seventh	ADJ
ftr-416	648	68	circuit	circuit	NOUN
ftr-416	648	69	’s	’s	PART
ftr-416	648	70	reasoning	reasoning	NOUN
ftr-416	648	71	in	in	ADP
ftr-416	648	72	kieckhefer.102	kieckhefer.102	PRON
ftr-416	648	73	instead	instead	ADV
ftr-416	648	74	,	,	PUNCT
ftr-416	648	75	crummey	crummey	PROPN
ftr-416	648	76	adopted	adopt	VERB
ftr-416	648	77	the	the	DET
ftr-416	648	78	reasoning	reasoning	NOUN
ftr-416	648	79	of	of	ADP
ftr-416	648	80	perkins	perkins	PROPN
ftr-416	648	81	v.	v.	PROPN
ftr-416	648	82	commissioner	commissioner	PROPN
ftr-416	648	83	,	,	PUNCT
ftr-416	648	84	which	which	PRON
ftr-416	648	85	was	be	AUX
ftr-416	648	86	decided	decide	VERB
ftr-416	648	87	by	by	ADP
ftr-416	648	88	the	the	DET
ftr-416	648	89	tax	tax	NOUN
ftr-416	648	90	court	court	NOUN
ftr-416	648	91	in	in	ADP
ftr-416	648	92	1956.103	1956.103	NUM
ftr-416	648	93	based	base	VERB
ftr-416	648	94	on	on	ADP
ftr-416	648	95	perkins	perkin	NOUN
ftr-416	648	96	,	,	PUNCT
ftr-416	648	97	crummey	crummey	PROPN
ftr-416	648	98	held	hold	VERB
ftr-416	648	99	that	that	SCONJ
ftr-416	648	100	a	a	DET
ftr-416	648	101	valid	valid	ADJ
ftr-416	648	102	and	and	CCONJ
ftr-416	648	103	enforceable	enforceable	ADJ
ftr-416	648	104	demand	demand	NOUN
ftr-416	648	105	power	power	NOUN
ftr-416	648	106	is	be	AUX
ftr-416	648	107	a	a	DET
ftr-416	648	108	present	present	ADJ
ftr-416	648	109	interest	interest	NOUN
ftr-416	648	110	,	,	PUNCT
ftr-416	648	111	regardless	regardless	ADV
ftr-416	648	112	of	of	ADP
ftr-416	648	113	the	the	DET
ftr-416	648	114	likelihood	likelihood	NOUN
ftr-416	648	115	that	that	SCONJ
ftr-416	648	116	the	the	DET
ftr-416	648	117	power	power	NOUN
ftr-416	648	118	-	-	PUNCT
ftr-416	648	119	holder	holder	NOUN
ftr-416	648	120	would	would	AUX
ftr-416	648	121	exercise	exercise	VERB
ftr-416	648	122	the	the	DET
ftr-416	648	123	2003	2003	NUM
ftr-416	648	124	]	]	PUNCT
ftr-416	648	125	back	back	ADV
ftr-416	648	126	to	to	ADP
ftr-416	648	127	the	the	DET
ftr-416	648	128	fu	fu	PROPN
ftr-416	648	129	ture	ture	PROPN
ftr-416	648	130	interest	interest	NOUN
ftr-416	648	131	209	209	NUM
ftr-416	648	132	104	104	NUM
ftr-416	648	133	.	.	PUNCT
ftr-416	649	1	crummey	crummey	PROPN
ftr-416	649	2	,	,	PUNCT
ftr-416	649	3	397	397	NUM
ftr-416	649	4	f.2d	f.2d	NOUN
ftr-416	649	5	at	at	ADP
ftr-416	649	6	88	88	NUM
ftr-416	649	7	(	(	PUNCT
ftr-416	649	8	noting	note	VERB
ftr-416	649	9	that	that	PRON
ftr-416	649	10	was	be	AUX
ftr-416	649	11	“	"	PUNCT
ftr-416	649	12	unlikely	unlikely	ADJ
ftr-416	649	13	that	that	SCONJ
ftr-416	649	14	any	any	DET
ftr-416	649	15	demand	demand	NOUN
ftr-416	649	16	ever	ever	ADV
ftr-416	649	17	would	would	AUX
ftr-416	649	18	have	have	AUX
ftr-416	649	19	been	be	AUX
ftr-416	649	20	made	make	VERB
ftr-416	649	21	”	"	PUNCT
ftr-416	649	22	but	but	CCONJ
ftr-416	649	23	allowing	allow	VERB
ftr-416	649	24	the	the	DET
ftr-416	649	25	annual	annual	ADJ
ftr-416	649	26	exclusions	exclusion	NOUN
ftr-416	649	27	)	)	PUNCT
ftr-416	649	28	;	;	PUNCT
ftr-416	649	29	perkins	perkin	NOUN
ftr-416	649	30	,	,	PUNCT
ftr-416	649	31	27	27	NUM
ftr-416	649	32	t.c	t.c	NOUN
ftr-416	649	33	.	.	PUNCT
ftr-416	650	1	at	at	ADP
ftr-416	650	2	606	606	NUM
ftr-416	650	3	(	(	PUNCT
ftr-416	650	4	allowing	allow	VERB
ftr-416	650	5	the	the	DET
ftr-416	650	6	annual	annual	ADJ
ftr-416	650	7	exclusions	exclusion	NOUN
ftr-416	650	8	even	even	ADV
ftr-416	650	9	though	though	SCONJ
ftr-416	650	10	it	it	PRON
ftr-416	650	11	was	be	AUX
ftr-416	650	12	“	"	PUNCT
ftr-416	650	13	unlikely	unlikely	ADJ
ftr-416	650	14	”	"	PUNCT
ftr-416	650	15	that	that	SCONJ
ftr-416	650	16	the	the	DET
ftr-416	650	17	withdrawal	withdrawal	NOUN
ftr-416	650	18	powers	power	NOUN
ftr-416	650	19	would	would	AUX
ftr-416	650	20	be	be	AUX
ftr-416	650	21	exercised	exercise	VERB
ftr-416	650	22	)	)	PUNCT
ftr-416	650	23	.	.	PUNCT
ftr-416	651	1	of	of	ADP
ftr-416	651	2	course	course	ADV
ftr-416	651	3	,	,	PUNCT
ftr-416	651	4	both	both	PRON
ftr-416	651	5	perkins	perkin	NOUN
ftr-416	651	6	and	and	CCONJ
ftr-416	651	7	kieckhefer	kieckhefer	NOUN
ftr-416	651	8	allowed	allow	VERB
ftr-416	651	9	the	the	DET
ftr-416	651	10	exclusions	exclusion	NOUN
ftr-416	651	11	claimed	claim	VERB
ftr-416	651	12	by	by	ADP
ftr-416	651	13	the	the	DET
ftr-416	651	14	taxpayer	taxpayer	PROPN
ftr-416	651	15	.	.	PUNCT
ftr-416	652	1	kieckhefer	kieckhefer	PROPN
ftr-416	652	2	,	,	PUNCT
ftr-416	652	3	189	189	NUM
ftr-416	652	4	f.2d	f.2d	X
ftr-416	652	5	at	at	ADP
ftr-416	652	6	121	121	NUM
ftr-416	652	7	;	;	PUNCT
ftr-416	652	8	perkins	perkin	NOUN
ftr-416	652	9	,	,	PUNCT
ftr-416	652	10	27	27	NUM
ftr-416	652	11	t.c	t.c	NOUN
ftr-416	652	12	.	.	PUNCT
ftr-416	653	1	at	at	ADP
ftr-416	653	2	605	605	NUM
ftr-416	653	3	.	.	PUNCT
ftr-416	654	1	thus	thus	ADV
ftr-416	654	2	,	,	PUNCT
ftr-416	654	3	it	it	PRON
ftr-416	654	4	is	be	AUX
ftr-416	654	5	unclear	unclear	ADJ
ftr-416	654	6	whether	whether	SCONJ
ftr-416	654	7	the	the	DET
ftr-416	654	8	distinction	distinction	NOUN
ftr-416	654	9	between	between	ADP
ftr-416	654	10	the	the	DET
ftr-416	654	11	two	two	NUM
ftr-416	654	12	cases	case	NOUN
ftr-416	654	13	made	make	VERB
ftr-416	654	14	by	by	ADP
ftr-416	654	15	the	the	DET
ftr-416	654	16	crummey	crummey	PROPN
ftr-416	654	17	court	court	NOUN
ftr-416	654	18	has	have	VERB
ftr-416	654	19	any	any	DET
ftr-416	654	20	practical	practical	ADJ
ftr-416	654	21	relevance	relevance	NOUN
ftr-416	654	22	.	.	PUNCT
ftr-416	655	1	however	however	ADV
ftr-416	655	2	,	,	PUNCT
ftr-416	655	3	the	the	DET
ftr-416	655	4	perkins	perkins	PROPN
ftr-416	655	5	and	and	CCONJ
ftr-416	655	6	kieckhefer	kieckhefer	NOUN
ftr-416	655	7	courts	court	NOUN
ftr-416	655	8	employed	employ	VERB
ftr-416	655	9	different	different	ADJ
ftr-416	655	10	analyses	analysis	NOUN
ftr-416	655	11	to	to	PART
ftr-416	655	12	reach	reach	VERB
ftr-416	655	13	their	their	PRON
ftr-416	655	14	conclusions	conclusion	NOUN
ftr-416	655	15	.	.	PUNCT
ftr-416	656	1	these	these	DET
ftr-416	656	2	differences	difference	NOUN
ftr-416	656	3	could	could	AUX
ftr-416	656	4	be	be	AUX
ftr-416	656	5	significant	significant	ADJ
ftr-416	656	6	in	in	ADP
ftr-416	656	7	other	other	ADJ
ftr-416	656	8	contexts	contexts	NOUN
ftr-416	656	9	.	.	PUNCT
ftr-416	657	1	105	105	NUM
ftr-416	657	2	.	.	PUNCT
ftr-416	658	1	crummey	crummey	PROPN
ftr-416	658	2	,	,	PUNCT
ftr-416	658	3	397	397	NUM
ftr-416	658	4	f.2d	f.2d	NOUN
ftr-416	658	5	at	at	ADP
ftr-416	658	6	87	87	NUM
ftr-416	658	7	(	(	PUNCT
ftr-416	658	8	“	"	PUNCT
ftr-416	658	9	[	[	X
ftr-416	658	10	a]s	a]s	X
ftr-416	658	11	a	a	DET
ftr-416	658	12	technical	technical	ADJ
ftr-416	658	13	matter	matter	NOUN
ftr-416	658	14	,	,	PUNCT
ftr-416	658	15	we	we	PRON
ftr-416	658	16	think	think	VERB
ftr-416	658	17	a	a	DET
ftr-416	658	18	minor	minor	ADJ
ftr-416	658	19	could	could	AUX
ftr-416	658	20	make	make	VERB
ftr-416	658	21	the	the	DET
ftr-416	658	22	demand	demand	NOUN
ftr-416	658	23	.	.	PUNCT
ftr-416	658	24	.	.	PUNCT
ftr-416	658	25	.	.	PUNCT
ftr-416	658	26	.	.	PUNCT
ftr-416	659	1	all	all	DET
ftr-416	659	2	exclusions	exclusion	NOUN
ftr-416	659	3	should	should	AUX
ftr-416	659	4	be	be	AUX
ftr-416	659	5	allowed	allow	VERB
ftr-416	659	6	under	under	ADP
ftr-416	659	7	the	the	DET
ftr-416	659	8	perkins	perkins	PROPN
ftr-416	659	9	test	test	NOUN
ftr-416	659	10	.	.	PUNCT
ftr-416	659	11	.	.	PUNCT
ftr-416	659	12	.	.	PUNCT
ftr-416	660	1	under	under	ADP
ftr-416	660	2	perkins	perkin	NOUN
ftr-416	660	3	,	,	PUNCT
ftr-416	660	4	all	all	PRON
ftr-416	660	5	that	that	PRON
ftr-416	660	6	is	be	AUX
ftr-416	660	7	necessary	necessary	ADJ
ftr-416	660	8	is	be	AUX
ftr-416	660	9	to	to	PART
ftr-416	660	10	find	find	VERB
ftr-416	660	11	that	that	SCONJ
ftr-416	660	12	the	the	DET
ftr-416	660	13	demand	demand	NOUN
ftr-416	660	14	could	could	AUX
ftr-416	660	15	not	not	PART
ftr-416	660	16	be	be	AUX
ftr-416	660	17	[	[	X
ftr-416	660	18	legally	legally	ADV
ftr-416	660	19	]	]	PUNCT
ftr-416	660	20	resisted	resist	VERB
ftr-416	660	21	.	.	PUNCT
ftr-416	660	22	”	"	PUNCT
ftr-416	660	23	)	)	PUNCT
ftr-416	660	24	.	.	PUNCT
ftr-416	661	1	106	106	NUM
ftr-416	661	2	.	.	PUNCT
ftr-416	662	1	crummey	crummey	PROPN
ftr-416	662	2	,	,	PUNCT
ftr-416	662	3	397	397	NUM
ftr-416	662	4	f.2d	f.2d	NOUN
ftr-416	662	5	82	82	NUM
ftr-416	662	6	,	,	PUNCT
ftr-416	662	7	action	action	NOUN
ftr-416	662	8	on	on	ADP
ftr-416	662	9	dec	dec	PROPN
ftr-416	662	10	.	.	PROPN
ftr-416	662	11	,	,	PUNCT
ftr-416	662	12	1966	1966	NUM
ftr-416	662	13	-	-	SYM
ftr-416	662	14	144	144	NUM
ftr-416	662	15	,	,	PUNCT
ftr-416	662	16	1972	1972	NUM
ftr-416	662	17	w	w	NOUN
ftr-416	662	18	l	l	NOUN
ftr-416	662	19	32868	32868	NUM
ftr-416	662	20	(	(	PUNCT
ftr-416	662	21	jan	jan	PROPN
ftr-416	662	22	.	.	PROPN
ftr-416	662	23	14	14	NUM
ftr-416	662	24	,	,	PUNCT
ftr-416	662	25	1972	1972	NUM
ftr-416	662	26	)	)	PUNCT
ftr-416	662	27	.	.	PUNCT
ftr-416	663	1	shortly	shortly	ADV
ftr-416	663	2	after	after	SCONJ
ftr-416	663	3	crummey	crummey	PROPN
ftr-416	663	4	was	be	AUX
ftr-416	663	5	decided	decide	VERB
ftr-416	663	6	,	,	PUNCT
ftr-416	663	7	the	the	DET
ftr-416	663	8	chief	chief	ADJ
ftr-416	663	9	counsel	counsel	NOUN
ftr-416	663	10	’s	’s	PART
ftr-416	663	11	office	office	NOUN
ftr-416	663	12	recommended	recommend	VERB
ftr-416	663	13	that	that	SCONJ
ftr-416	663	14	the	the	DET
ftr-416	663	15	irs	irs	PROPN
ftr-416	663	16	not	not	PART
ftr-416	663	17	file	file	VERB
ftr-416	663	18	a	a	DET
ftr-416	663	19	petition	petition	NOUN
ftr-416	663	20	for	for	ADP
ftr-416	663	21	writ	writ	NOUN
ftr-416	663	22	of	of	ADP
ftr-416	663	23	certiorari	certiorari	NOUN
ftr-416	663	24	due	due	ADP
ftr-416	663	25	to	to	ADP
ftr-416	663	26	the	the	DET
ftr-416	663	27	service	service	NOUN
ftr-416	663	28	’s	’s	PART
ftr-416	663	29	other	other	ADJ
ftr-416	663	30	losses	loss	NOUN
ftr-416	663	31	on	on	ADP
ftr-416	663	32	the	the	DET
ftr-416	663	33	issue	issue	NOUN
ftr-416	663	34	.	.	PUNCT
ftr-416	664	1	crummey	crummey	PROPN
ftr-416	664	2	,	,	PUNCT
ftr-416	664	3	397	397	NUM
ftr-416	664	4	f.2d	f.2d	NOUN
ftr-416	664	5	82	82	NUM
ftr-416	664	6	,	,	PUNCT
ftr-416	664	7	action	action	NOUN
ftr-416	664	8	on	on	ADP
ftr-416	664	9	dec	dec	PROPN
ftr-416	664	10	.	.	PROPN
ftr-416	664	11	,	,	PUNCT
ftr-416	664	12	1968	1968	NUM
ftr-416	664	13	w	w	NOUN
ftr-416	664	14	l	l	NOUN
ftr-416	664	15	16563	16563	NUM
ftr-416	664	16	(	(	PUNCT
ftr-416	664	17	aug	aug	PROPN
ftr-416	664	18	.	.	PROPN
ftr-416	664	19	19	19	NUM
ftr-416	664	20	,	,	PUNCT
ftr-416	664	21	1968	1968	NUM
ftr-416	664	22	)	)	PUNCT
ftr-416	664	23	.	.	PUNCT
ftr-416	665	1	in	in	ADP
ftr-416	665	2	fact	fact	NOUN
ftr-416	665	3	,	,	PUNCT
ftr-416	665	4	the	the	DET
ftr-416	665	5	service	service	NOUN
ftr-416	665	6	did	do	AUX
ftr-416	665	7	not	not	PART
ftr-416	665	8	seek	seek	VERB
ftr-416	665	9	certiorari	certiorari	NOUN
ftr-416	665	10	in	in	ADP
ftr-416	665	11	any	any	PRON
ftr-416	665	12	of	of	ADP
ftr-416	665	13	kieckhefer	kieckhefer	NOUN
ftr-416	665	14	,	,	PUNCT
ftr-416	665	15	gilmore	gilmore	PROPN
ftr-416	665	16	,	,	PUNCT
ftr-416	665	17	baker	baker	PROPN
ftr-416	665	18	or	or	CCONJ
ftr-416	665	19	crummey	crummey	PROPN
ftr-416	665	20	.	.	PUNCT
ftr-416	666	1	107	107	NUM
ftr-416	666	2	.	.	PUNCT
ftr-416	667	1	crummey	crummey	PROPN
ftr-416	667	2	,	,	PUNCT
ftr-416	667	3	397	397	NUM
ftr-416	667	4	f.2d	f.2d	NOUN
ftr-416	667	5	82	82	NUM
ftr-416	667	6	,	,	PUNCT
ftr-416	667	7	action	action	NOUN
ftr-416	667	8	on	on	ADP
ftr-416	667	9	dec	dec	PROPN
ftr-416	667	10	.	.	PROPN
ftr-416	667	11	,	,	PUNCT
ftr-416	667	12	1966	1966	NUM
ftr-416	667	13	-	-	SYM
ftr-416	667	14	144	144	NUM
ftr-416	667	15	,	,	PUNCT
ftr-416	667	16	1972	1972	NUM
ftr-416	667	17	w	w	NOUN
ftr-416	667	18	l	l	NOUN
ftr-416	667	19	32868	32868	NUM
ftr-416	667	20	(	(	PUNCT
ftr-416	667	21	jan	jan	PROPN
ftr-416	667	22	.	.	PROPN
ftr-416	667	23	14	14	NUM
ftr-416	667	24	,	,	PUNCT
ftr-416	667	25	1972	1972	NUM
ftr-416	667	26	)	)	PUNCT
ftr-416	667	27	(	(	PUNCT
ftr-416	667	28	“	"	PUNCT
ftr-416	667	29	[	[	PUNCT
ftr-416	667	30	f]our	f]our	NOUN
ftr-416	667	31	circuits	circuit	NOUN
ftr-416	667	32	have	have	AUX
ftr-416	667	33	adopted	adopt	VERB
ftr-416	667	34	a	a	DET
ftr-416	667	35	position	position	NOUN
ftr-416	667	36	contrary	contrary	ADJ
ftr-416	667	37	to	to	ADP
ftr-416	667	38	that	that	PRON
ftr-416	667	39	of	of	ADP
ftr-416	667	40	[	[	X
ftr-416	667	41	the	the	DET
ftr-416	667	42	irs	irs	PROPN
ftr-416	667	43	]	]	X
ftr-416	667	44	.	.	PUNCT
ftr-416	667	45	.	.	PUNCT
ftr-416	667	46	.	.	PUNCT
ftr-416	668	1	[	[	X
ftr-416	668	2	f]urther	f]urther	PRON
ftr-416	668	3	litigation	litigation	NOUN
ftr-416	668	4	of	of	ADP
ftr-416	668	5	this	this	DET
ftr-416	668	6	issue	issue	NOUN
ftr-416	668	7	is	be	AUX
ftr-416	668	8	unwarranted	unwarranted	ADJ
ftr-416	668	9	.	.	PUNCT
ftr-416	668	10	”	"	PUNCT
ftr-416	668	11	)	)	PUNCT
ftr-416	668	12	.	.	PUNCT
ftr-416	669	1	the	the	DET
ftr-416	669	2	four	four	NUM
ftr-416	669	3	circuits	circuit	NOUN
ftr-416	669	4	referred	refer	VERB
ftr-416	669	5	to	to	PART
ftr-416	669	6	are	are	VERB
ftr-416	669	7	the	the	DET
ftr-416	669	8	fourth	fourth	ADJ
ftr-416	669	9	,	,	PUNCT
ftr-416	669	10	sixth	sixth	ADJ
ftr-416	669	11	,	,	PUNCT
ftr-416	669	12	seventh	seventh	ADJ
ftr-416	669	13	and	and	CCONJ
ftr-416	669	14	ninth	ninth	ADJ
ftr-416	669	15	.	.	PUNCT
ftr-416	670	1	i	i	PRON
ftr-416	670	2	d.	d.	PROPN
ftr-416	670	3	;	;	PUNCT
ftr-416	670	4	united	united	PROPN
ftr-416	670	5	states	states	PROPN
ftr-416	670	6	v.	v.	PROPN
ftr-416	670	7	baker	baker	PROPN
ftr-416	670	8	,	,	PUNCT
ftr-416	670	9	236	236	NUM
ftr-416	670	10	f.2d	f.2d	SYM
ftr-416	670	11	317	317	NUM
ftr-416	670	12	(	(	PUNCT
ftr-416	670	13	4th	4th	ADJ
ftr-416	670	14	.	.	PUNCT
ftr-416	670	15	cir	cir	NOUN
ftr-416	670	16	.	.	PROPN
ftr-416	670	17	1956	1956	NUM
ftr-416	670	18	)	)	PUNCT
ftr-416	670	19	;	;	PUNCT
ftr-416	670	20	gilmore	gilmore	PROPN
ftr-416	670	21	v.	v.	PROPN
ftr-416	670	22	commissioner	commissioner	PROPN
ftr-416	670	23	,	,	PUNCT
ftr-416	670	24	213	213	NUM
ftr-416	670	25	f.2d	f.2d	SYM
ftr-416	670	26	520	520	NUM
ftr-416	670	27	(	(	PUNCT
ftr-416	670	28	6th	6th	ADJ
ftr-416	670	29	cir	cir	NOUN
ftr-416	670	30	.	.	PUNCT
ftr-416	670	31	1954	1954	NUM
ftr-416	670	32	)	)	PUNCT
ftr-416	670	33	;	;	PUNCT
ftr-416	670	34	kieckhefer	kieckhefer	PROPN
ftr-416	670	35	v.	v.	PROPN
ftr-416	670	36	commissioner	commissioner	PROPN
ftr-416	670	37	,	,	PUNCT
ftr-416	670	38	189	189	NUM
ftr-416	670	39	f.2d	f.2d	SYM
ftr-416	670	40	118	118	NUM
ftr-416	670	41	(	(	PUNCT
ftr-416	670	42	7th	7th	ADJ
ftr-416	670	43	cir	cir	NOUN
ftr-416	670	44	.	.	PUNCT
ftr-416	670	45	1951	1951	NUM
ftr-416	670	46	)	)	PUNCT
ftr-416	670	47	;	;	PUNCT
ftr-416	670	48	crummey	crummey	PROPN
ftr-416	670	49	v.	v.	PROPN
ftr-416	670	50	commissioner	commissioner	PROPN
ftr-416	670	51	,	,	PUNCT
ftr-416	670	52	397	397	NUM
ftr-416	670	53	f.2d	f.2d	SYM
ftr-416	670	54	82	82	NUM
ftr-416	670	55	(	(	PUNCT
ftr-416	670	56	9th	9th	ADJ
ftr-416	670	57	cir	cir	NOUN
ftr-416	670	58	.	.	PUNCT
ftr-416	670	59	1968	1968	NUM
ftr-416	670	60	)	)	PUNCT
ftr-416	670	61	.	.	PUNCT
ftr-416	671	1	108	108	NUM
ftr-416	671	2	.	.	PUNCT
ftr-416	671	3	rev	rev	PROPN
ftr-416	671	4	.	.	PUNCT
ftr-416	671	5	rul	rul	PROPN
ftr-416	671	6	.	.	PUNCT
ftr-416	672	1	73	73	NUM
ftr-416	672	2	-	-	SYM
ftr-416	672	3	405	405	NUM
ftr-416	672	4	,	,	PUNCT
ftr-416	672	5	1973	1973	NUM
ftr-416	672	6	-	-	SYM
ftr-416	672	7	2	2	NUM
ftr-416	672	8	c.b	c.b	PROPN
ftr-416	672	9	.	.	PROPN
ftr-416	672	10	321	321	NUM
ftr-416	672	11	.	.	PUNCT
ftr-416	673	1	since	since	SCONJ
ftr-416	673	2	all	all	DET
ftr-416	673	3	taxpayers	taxpayer	NOUN
ftr-416	673	4	may	may	AUX
ftr-416	673	5	rely	rely	VERB
ftr-416	673	6	on	on	ADP
ftr-416	673	7	revenue	revenue	NOUN
ftr-416	673	8	rulings	ruling	NOUN
ftr-416	673	9	,	,	PUNCT
ftr-416	673	10	issuance	issuance	NOUN
ftr-416	673	11	of	of	ADP
ftr-416	673	12	the	the	DET
ftr-416	673	13	ruling	ruling	NOUN
ftr-416	673	14	established	establish	VERB
ftr-416	673	15	that	that	SCONJ
ftr-416	673	16	crummey	crummey	PROPN
ftr-416	673	17	powers	power	NOUN
ftr-416	673	18	may	may	AUX
ftr-416	673	19	be	be	AUX
ftr-416	673	20	safely	safely	ADV
ftr-416	673	21	used	use	VERB
ftr-416	673	22	.	.	PUNCT
ftr-416	674	1	regs	reg	NOUN
ftr-416	674	2	.	.	PUNCT
ftr-416	675	1	§	§	PROPN
ftr-416	675	2	601.601(e	601.601(e	PROPN
ftr-416	675	3	)	)	PUNCT
ftr-416	675	4	.	.	PUNCT
ftr-416	676	1	cf	cf	NOUN
ftr-416	676	2	.	.	PUNCT
ftr-416	677	1	dixon	dixon	PROPN
ftr-416	677	2	v.	v.	PROPN
ftr-416	677	3	united	united	PROPN
ftr-416	677	4	states	states	PROPN
ftr-416	677	5	,	,	PUNCT
ftr-416	677	6	381	381	NUM
ftr-416	677	7	u.s	u.s	PROPN
ftr-416	677	8	.	.	PROPN
ftr-416	677	9	68	68	NUM
ftr-416	677	10	,	,	PUNCT
ftr-416	677	11	72	72	NUM
ftr-416	677	12	-	-	SYM
ftr-416	677	13	3	3	NUM
ftr-416	677	14	(	(	PUNCT
ftr-416	677	15	1965	1965	NUM
ftr-416	677	16	)	)	PUNCT
ftr-416	677	17	.	.	PUNCT
ftr-416	678	1	although	although	SCONJ
ftr-416	678	2	the	the	DET
ftr-416	678	3	revenue	revenue	NOUN
ftr-416	678	4	ruling	ruling	NOUN
ftr-416	678	5	only	only	ADV
ftr-416	678	6	d	d	ADP
ftr-416	678	7	iscusses	iscusse	NOUN
ftr-416	678	8	withdrawal	withdrawal	NOUN
ftr-416	678	9	powers	power	NOUN
ftr-416	678	10	held	hold	VERB
ftr-416	678	11	by	by	ADP
ftr-416	678	12	minor	minor	ADJ
ftr-416	678	13	beneficiaries	beneficiary	NOUN
ftr-416	678	14	,	,	PUNCT
ftr-416	678	15	the	the	DET
ftr-416	678	16	irs	irs	PROPN
ftr-416	678	17	has	have	AUX
ftr-416	678	18	never	never	ADV
ftr-416	678	19	disallowed	disallow	VERB
ftr-416	678	20	annual	annual	ADJ
ftr-416	678	21	exclusions	exclusion	NOUN
ftr-416	678	22	based	base	VERB
ftr-416	678	23	on	on	ADP
ftr-416	678	24	withdrawal	withdrawal	NOUN
ftr-416	678	25	powers	power	NOUN
ftr-416	678	26	held	hold	VERB
ftr-416	678	27	by	by	ADP
ftr-416	678	28	adults	adult	NOUN
ftr-416	678	29	.	.	PUNCT
ftr-416	679	1	see	see	VERB
ftr-416	679	2	supra	supra	PROPN
ftr-416	679	3	notes	note	VERB
ftr-416	679	4	61	61	NUM
ftr-416	679	5	-	-	SYM
ftr-416	679	6	74	74	NUM
ftr-416	679	7	and	and	CCONJ
ftr-416	679	8	accompanying	accompany	VERB
ftr-416	679	9	text	text	NOUN
ftr-416	679	10	.	.	PUNCT
ftr-416	680	1	power.104	power.104	PROPN
ftr-416	680	2	based	base	VERB
ftr-416	680	3	on	on	ADP
ftr-416	680	4	this	this	DET
ftr-416	680	5	analysis	analysis	NOUN
ftr-416	680	6	,	,	PUNCT
ftr-416	680	7	the	the	DET
ftr-416	680	8	crummey	crummey	PROPN
ftr-416	680	9	court	court	NOUN
ftr-416	680	10	allowed	allow	VERB
ftr-416	680	11	all	all	PRON
ftr-416	680	12	of	of	ADP
ftr-416	680	13	the	the	DET
ftr-416	680	14	annual	annual	ADJ
ftr-416	680	15	exclusions	exclusion	NOUN
ftr-416	680	16	claimed	claim	VERB
ftr-416	680	17	by	by	ADP
ftr-416	680	18	the	the	DET
ftr-416	680	19	taxpayer.105	taxpayer.105	NOUN
ftr-416	680	20	in	in	ADP
ftr-416	680	21	1972	1972	NUM
ftr-416	680	22	,	,	PUNCT
ftr-416	680	23	approximately	approximately	ADV
ftr-416	680	24	four	four	NUM
ftr-416	680	25	years	year	NOUN
ftr-416	680	26	after	after	ADP
ftr-416	680	27	crummey	crummey	NOUN
ftr-416	680	28	,	,	PUNCT
ftr-416	680	29	the	the	DET
ftr-416	680	30	irs	irs	PROPN
ftr-416	680	31	’s	’s	PART
ftr-416	680	32	chief	chief	ADJ
ftr-416	680	33	counsel	counsel	NOUN
ftr-416	680	34	recommended	recommend	VERB
ftr-416	680	35	that	that	SCONJ
ftr-416	680	36	the	the	DET
ftr-416	680	37	service	service	NOUN
ftr-416	680	38	acquiesce	acquiesce	ADV
ftr-416	680	39	in	in	ADP
ftr-416	680	40	crummey.106	crummey.106	NOUN
ftr-416	680	41	the	the	DET
ftr-416	680	42	chief	chief	ADJ
ftr-416	680	43	counsel	counsel	NOUN
ftr-416	680	44	noted	note	VERB
ftr-416	680	45	that	that	SCONJ
ftr-416	680	46	four	four	NUM
ftr-416	680	47	circuits	circuit	NOUN
ftr-416	680	48	had	have	AUX
ftr-416	680	49	adopted	adopt	VERB
ftr-416	680	50	a	a	DET
ftr-416	680	51	position	position	NOUN
ftr-416	680	52	contrary	contrary	ADJ
ftr-416	680	53	to	to	ADP
ftr-416	680	54	the	the	DET
ftr-416	680	55	irs	irs	PROPN
ftr-416	680	56	’s	’s	PART
ftr-416	680	57	position	position	NOUN
ftr-416	680	58	in	in	ADP
ftr-416	680	59	crummey.107	crummey.107	NOUN
ftr-416	680	60	in	in	ADP
ftr-416	680	61	1973	1973	NUM
ftr-416	680	62	,	,	PUNCT
ftr-416	680	63	the	the	DET
ftr-416	680	64	irs	irs	PROPN
ftr-416	680	65	issued	issue	VERB
ftr-416	680	66	a	a	DET
ftr-416	680	67	revenue	revenue	NOUN
ftr-416	680	68	ruling	ruling	NOUN
ftr-416	680	69	embracing	embrace	VERB
ftr-416	680	70	the	the	DET
ftr-416	680	71	holding	holding	NOUN
ftr-416	680	72	of	of	ADP
ftr-416	680	73	crummey.108	crummey.108	NOUN
ftr-416	680	74	by	by	ADP
ftr-416	680	75	giving	give	VERB
ftr-416	680	76	a	a	DET
ftr-416	680	77	green	green	ADJ
ftr-416	680	78	light	light	NOUN
ftr-416	680	79	to	to	ADP
ftr-416	680	80	the	the	DET
ftr-416	680	81	use	use	NOUN
ftr-416	680	82	of	of	ADP
ftr-416	680	83	crummey	crummey	NOUN
ftr-416	680	84	powers	power	NOUN
ftr-416	680	85	,	,	PUNCT
ftr-416	680	86	the	the	DET
ftr-416	680	87	irs	irs	PROPN
ftr-416	680	88	210	210	NUM
ftr-416	680	89	florida	florida	PROPN
ftr-416	680	90	tax	tax	NOUN
ftr-416	680	91	review	review	NOUN
ftr-416	681	1	[	[	X
ftr-416	681	2	vol.6:2	vol.6:2	NOUN
ftr-416	681	3	109	109	NUM
ftr-416	681	4	.	.	PUNCT
ftr-416	682	1	of	of	ADP
ftr-416	682	2	course	course	ADV
ftr-416	682	3	,	,	PUNCT
ftr-416	682	4	this	this	DET
ftr-416	682	5	statement	statement	NOUN
ftr-416	682	6	assumes	assume	VERB
ftr-416	682	7	that	that	SCONJ
ftr-416	682	8	all	all	DET
ftr-416	682	9	crummey	crummey	NOUN
ftr-416	682	10	powers	power	NOUN
ftr-416	682	11	are	be	AUX
ftr-416	682	12	abusive	abusive	ADJ
ftr-416	682	13	.	.	PUNCT
ftr-416	683	1	as	as	SCONJ
ftr-416	683	2	discussed	discuss	VERB
ftr-416	683	3	in	in	ADP
ftr-416	683	4	more	more	ADJ
ftr-416	683	5	detail	detail	NOUN
ftr-416	683	6	below	below	ADV
ftr-416	683	7	,	,	PUNCT
ftr-416	683	8	this	this	DET
ftr-416	683	9	assumption	assumption	NOUN
ftr-416	683	10	is	be	AUX
ftr-416	683	11	not	not	PART
ftr-416	683	12	unintentional	unintentional	ADJ
ftr-416	683	13	.	.	PUNCT
ftr-416	684	1	see	see	VERB
ftr-416	684	2	infra	infra	NOUN
ftr-416	684	3	notes	note	NOUN
ftr-416	684	4	19	19	NUM
ftr-416	684	5	,	,	PUNCT
ftr-416	684	6	155	155	NUM
ftr-416	684	7	-	-	SYM
ftr-416	684	8	80	80	NUM
ftr-416	684	9	and	and	CCONJ
ftr-416	684	10	accompanying	accompany	VERB
ftr-416	684	11	text	text	NOUN
ftr-416	684	12	.	.	PUNCT
ftr-416	685	1	110	110	NUM
ftr-416	685	2	.	.	PUNCT
ftr-416	686	1	although	although	SCONJ
ftr-416	686	2	it	it	PRON
ftr-416	686	3	is	be	AUX
ftr-416	686	4	not	not	PART
ftr-416	686	5	necessary	necessary	ADJ
ftr-416	686	6	that	that	SCONJ
ftr-416	686	7	beneficiaries	beneficiary	NOUN
ftr-416	686	8	have	have	VERB
ftr-416	686	9	equal	equal	ADJ
ftr-416	686	10	withdrawal	withdrawal	NOUN
ftr-416	686	11	powers	power	NOUN
ftr-416	686	12	,	,	PUNCT
ftr-416	686	13	crummey	crummey	NOUN
ftr-416	686	14	power	power	NOUN
ftr-416	686	15	provisions	provision	NOUN
ftr-416	686	16	are	be	AUX
ftr-416	686	17	frequently	frequently	ADV
ftr-416	686	18	drafted	draft	VERB
ftr-416	686	19	so	so	SCONJ
ftr-416	686	20	that	that	SCONJ
ftr-416	686	21	the	the	DET
ftr-416	686	22	beneficiaries	beneficiary	NOUN
ftr-416	686	23	’	'	PUNCT
ftr-416	686	24	powers	power	NOUN
ftr-416	686	25	are	be	AUX
ftr-416	686	26	equal	equal	ADJ
ftr-416	686	27	.	.	PUNCT
ftr-416	687	1	111	111	NUM
ftr-416	687	2	.	.	PUNCT
ftr-416	688	1	crummey	crummey	PROPN
ftr-416	688	2	,	,	PUNCT
ftr-416	688	3	397	397	NUM
ftr-416	688	4	f.2d	f.2d	NOUN
ftr-416	688	5	82	82	NUM
ftr-416	688	6	,	,	PUNCT
ftr-416	688	7	88	88	NUM
ftr-416	688	8	(	(	PUNCT
ftr-416	688	9	9th	9th	ADJ
ftr-416	688	10	cir	cir	NOUN
ftr-416	688	11	.	.	PROPN
ftr-416	688	12	19968	19968	NUM
ftr-416	688	13	)	)	PUNCT
ftr-416	688	14	;	;	PUNCT
ftr-416	688	15	estate	estate	NOUN
ftr-416	688	16	of	of	ADP
ftr-416	688	17	holland	holland	PROPN
ftr-416	688	18	v.	v.	PROPN
ftr-416	688	19	commissioner	commissioner	PROPN
ftr-416	688	20	,	,	PUNCT
ftr-416	688	21	73	73	NUM
ftr-416	688	22	t.c	t.c	PROPN
ftr-416	688	23	.	.	PROPN
ftr-416	688	24	memo	memo	NOUN
ftr-416	688	25	(	(	PUNCT
ftr-416	688	26	cch	cch	PROPN
ftr-416	688	27	)	)	PUNCT
ftr-416	688	28	3236	3236	NUM
ftr-416	688	29	,	,	PUNCT
ftr-416	688	30	3237	3237	NUM
ftr-416	688	31	-	-	SYM
ftr-416	688	32	9	9	NUM
ftr-416	688	33	(	(	PUNCT
ftr-416	688	34	1997	1997	NUM
ftr-416	688	35	)	)	PUNCT
ftr-416	688	36	.	.	PUNCT
ftr-416	689	1	thus	thus	ADV
ftr-416	689	2	,	,	PUNCT
ftr-416	689	3	for	for	ADP
ftr-416	689	4	example	example	NOUN
ftr-416	689	5	,	,	PUNCT
ftr-416	689	6	under	under	ADP
ftr-416	689	7	§	§	PROPN
ftr-416	689	8	2503(b	2503(b	NUM
ftr-416	689	9	)	)	PUNCT
ftr-416	689	10	,	,	PUNCT
ftr-416	689	11	if	if	SCONJ
ftr-416	689	12	five	five	NUM
ftr-416	689	13	individuals	individual	NOUN
ftr-416	689	14	hold	hold	VERB
ftr-416	689	15	withdrawal	withdrawal	NOUN
ftr-416	689	16	powers	power	NOUN
ftr-416	689	17	,	,	PUNCT
ftr-416	689	18	the	the	DET
ftr-416	689	19	donor	donor	NOUN
ftr-416	689	20	may	may	AUX
ftr-416	689	21	transfer	transfer	VERB
ftr-416	689	22	$	$	SYM
ftr-416	689	23	55,000	55,000	NUM
ftr-416	689	24	to	to	ADP
ftr-416	689	25	the	the	DET
ftr-416	689	26	trust	trust	NOUN
ftr-416	689	27	free	free	ADJ
ftr-416	689	28	of	of	ADP
ftr-416	689	29	federal	federal	ADJ
ftr-416	689	30	gift	gift	NOUN
ftr-416	689	31	tax	tax	NOUN
ftr-416	689	32	.	.	PUNCT
ftr-416	690	1	if	if	SCONJ
ftr-416	690	2	the	the	DET
ftr-416	690	3	donor	donor	NOUN
ftr-416	690	4	is	be	AUX
ftr-416	690	5	married	marry	VERB
ftr-416	690	6	and	and	CCONJ
ftr-416	690	7	the	the	DET
ftr-416	690	8	spouse	spouse	NOUN
ftr-416	690	9	consents	consent	NOUN
ftr-416	690	10	to	to	PART
ftr-416	690	11	split	split	VERB
ftr-416	690	12	the	the	DET
ftr-416	690	13	gift	gift	NOUN
ftr-416	690	14	,	,	PUNCT
ftr-416	690	15	then	then	ADV
ftr-416	690	16	the	the	DET
ftr-416	690	17	donor	donor	NOUN
ftr-416	690	18	could	could	AUX
ftr-416	690	19	transfer	transfer	VERB
ftr-416	690	20	twice	twice	ADV
ftr-416	690	21	as	as	ADV
ftr-416	690	22	much	much	ADJ
ftr-416	690	23	(	(	PUNCT
ftr-416	690	24	$	$	SYM
ftr-416	690	25	110,000	110,000	NUM
ftr-416	690	26	)	)	PUNCT
ftr-416	690	27	to	to	ADP
ftr-416	690	28	the	the	DET
ftr-416	690	29	trust	trust	NOUN
ftr-416	690	30	.	.	PUNCT
ftr-416	691	1	see	see	VERB
ftr-416	691	2	irc	irc	PROPN
ftr-416	691	3	§	§	PROPN
ftr-416	691	4	2513	2513	NUM
ftr-416	691	5	.	.	PUNCT
ftr-416	692	1	112	112	NUM
ftr-416	692	2	.	.	PUNCT
ftr-416	693	1	richard	richard	PROPN
ftr-416	693	2	s.	s.	PROPN
ftr-416	693	3	rothberg	rothberg	PROPN
ftr-416	693	4	,	,	PUNCT
ftr-416	693	5	crummey	crummey	PROPN
ftr-416	693	6	powers	power	NOUN
ftr-416	693	7	enhance	enhance	VERB
ftr-416	693	8	the	the	DET
ftr-416	693	9	usefulness	usefulness	NOUN
ftr-416	693	10	of	of	ADP
ftr-416	693	11	trusts	trust	NOUN
ftr-416	693	12	for	for	ADP
ftr-416	693	13	minors	minor	NOUN
ftr-416	693	14	and	and	CCONJ
ftr-416	693	15	life	life	NOUN
ftr-416	693	16	insurance	insurance	NOUN
ftr-416	693	17	trusts	trust	NOUN
ftr-416	693	18	,	,	PUNCT
ftr-416	693	19	is	be	AUX
ftr-416	693	20	estate	estate	NOUN
ftr-416	693	21	planning	plan	VERB
ftr-416	693	22	322	322	NUM
ftr-416	693	23	,	,	PUNCT
ftr-416	693	24	323	323	NUM
ftr-416	693	25	-	-	SYM
ftr-416	693	26	24	24	NUM
ftr-416	693	27	,	,	PUNCT
ftr-416	693	28	(	(	PUNCT
ftr-416	693	29	1988	1988	NUM
ftr-416	693	30	)	)	PUNCT
ftr-416	693	31	;	;	PUNCT
ftr-416	693	32	slade	slade	PROPN
ftr-416	693	33	,	,	PUNCT
ftr-416	693	34	supra	supra	PROPN
ftr-416	693	35	note	note	NOUN
ftr-416	693	36	20	20	NUM
ftr-416	693	37	,	,	PUNCT
ftr-416	693	38	at	at	ADP
ftr-416	693	39	a-9	a-9	PROPN
ftr-416	693	40	.	.	PUNCT
ftr-416	694	1	the	the	DET
ftr-416	694	2	service	service	NOUN
ftr-416	694	3	’s	’s	PART
ftr-416	694	4	rulings	ruling	NOUN
ftr-416	694	5	make	make	VERB
ftr-416	694	6	clear	clear	ADJ
ftr-416	694	7	its	its	PRON
ftr-416	694	8	belief	belief	NOUN
ftr-416	694	9	that	that	SCONJ
ftr-416	694	10	a	a	DET
ftr-416	694	11	crummey	crummey	NOUN
ftr-416	694	12	power	power	NOUN
ftr-416	694	13	must	must	AUX
ftr-416	694	14	remain	remain	VERB
ftr-416	694	15	outstanding	outstanding	ADJ
ftr-416	694	16	for	for	ADP
ftr-416	694	17	at	at	ADV
ftr-416	694	18	least	least	ADV
ftr-416	694	19	thirty	thirty	NUM
ftr-416	694	20	days	day	NOUN
ftr-416	694	21	,	,	PUNCT
ftr-416	694	22	although	although	SCONJ
ftr-416	694	23	no	no	DET
ftr-416	694	24	ruling	ruling	NOUN
ftr-416	694	25	directly	directly	ADV
ftr-416	694	26	addresses	address	VERB
ftr-416	694	27	this	this	DET
ftr-416	694	28	issue	issue	NOUN
ftr-416	694	29	.	.	PUNCT
ftr-416	695	1	mason	mason	PROPN
ftr-416	695	2	,	,	PUNCT
ftr-416	695	3	supra	supra	PROPN
ftr-416	695	4	note	note	PROPN
ftr-416	695	5	21	21	NUM
ftr-416	695	6	,	,	PUNCT
ftr-416	695	7	at	at	ADP
ftr-416	695	8	579	579	NUM
ftr-416	695	9	-	-	SYM
ftr-416	695	10	80	80	NUM
ftr-416	695	11	;	;	PUNCT
ftr-416	695	12	malcolm	malcolm	PROPN
ftr-416	695	13	moore	moore	PROPN
ftr-416	695	14	,	,	PUNCT
ftr-416	695	15	tax	tax	NOUN
ftr-416	695	16	consequences	consequence	NOUN
ftr-416	695	17	and	and	CCONJ
ftr-416	695	18	uses	use	NOUN
ftr-416	695	19	of	of	ADP
ftr-416	695	20	crummey	crummey	PROPN
ftr-416	695	21	withdrawal	withdrawal	NOUN
ftr-416	695	22	powers	power	NOUN
ftr-416	695	23	:	:	PUNCT
ftr-416	695	24	an	an	DET
ftr-416	695	25	update	update	NOUN
ftr-416	695	26	,	,	PUNCT
ftr-416	695	27	philip	philip	PROPN
ftr-416	695	28	e.	e.	PROPN
ftr-416	695	29	heckerling	heckerling	PROPN
ftr-416	695	30	22	22	NUM
ftr-416	695	31	miami	miami	PROPN
ftr-416	695	32	inst	inst	PROPN
ftr-416	695	33	.	.	PUNCT
ftr-416	696	1	on	on	ADP
ftr-416	696	2	est	est	X
ftr-416	696	3	.	.	PUNCT
ftr-416	697	1	plan	plan	NOUN
ftr-416	697	2	.	.	PUNCT
ftr-416	698	1	¶	¶	PROPN
ftr-416	698	2	1101.1	1101.1	NUM
ftr-416	698	3	,	,	PUNCT
ftr-416	698	4	at	at	ADP
ftr-416	698	5	11	11	NUM
ftr-416	698	6	-	-	SYM
ftr-416	698	7	9	9	NUM
ftr-416	698	8	(	(	PUNCT
ftr-416	698	9	1988	1988	NUM
ftr-416	698	10	)	)	PUNCT
ftr-416	698	11	;	;	PUNCT
ftr-416	698	12	rothberg	rothberg	PROPN
ftr-416	698	13	,	,	PUNCT
ftr-416	698	14	supra	supra	PROPN
ftr-416	698	15	note	note	NOUN
ftr-416	698	16	112	112	NUM
ftr-416	698	17	,	,	PUNCT
ftr-416	698	18	at	at	ADP
ftr-416	698	19	323	323	NUM
ftr-416	698	20	;	;	PUNCT
ftr-416	698	21	see	see	VERB
ftr-416	698	22	,	,	PUNCT
ftr-416	698	23	e.g.	e.g.	ADV
ftr-416	698	24	,	,	PUNCT
ftr-416	698	25	priv	priv	NOUN
ftr-416	698	26	.	.	PUNCT
ftr-416	699	1	ltr	ltr	PROPN
ftr-416	699	2	.	.	PUNCT
ftr-416	700	1	rul	rul	PROPN
ftr-416	700	2	.	.	PUNCT
ftr-416	701	1	92	92	NUM
ftr-416	701	2	-	-	PUNCT
ftr-416	701	3	23	23	NUM
ftr-416	701	4	-	-	PUNCT
ftr-416	701	5	013	013	NUM
ftr-416	701	6	,	,	PUNCT
ftr-416	701	7	priv	priv	NOUN
ftr-416	701	8	.	.	PUNCT
ftr-416	702	1	ltr	ltr	PROPN
ftr-416	702	2	.	.	PUNCT
ftr-416	703	1	rul	rul	PROPN
ftr-416	703	2	.	.	PUNCT
ftr-416	704	1	90	90	NUM
ftr-416	704	2	-	-	SYM
ftr-416	704	3	30	30	NUM
ftr-416	704	4	-	-	PUNCT
ftr-416	704	5	005	005	NUM
ftr-416	704	6	(	(	PUNCT
ftr-416	704	7	apr	apr	PROPN
ftr-416	704	8	.	.	PROPN
ftr-416	704	9	19	19	NUM
ftr-416	704	10	,	,	PUNCT
ftr-416	704	11	1990	1990	NUM
ftr-416	704	12	)	)	PUNCT
ftr-416	704	13	;	;	PUNCT
ftr-416	705	1	priv	priv	NOUN
ftr-416	705	2	.	.	PUNCT
ftr-416	706	1	ltr	ltr	PROPN
ftr-416	706	2	.	.	PUNCT
ftr-416	707	1	rul	rul	PROPN
ftr-416	707	2	.	.	PUNCT
ftr-416	708	1	91	91	NUM
ftr-416	708	2	-	-	SYM
ftr-416	708	3	31	31	NUM
ftr-416	708	4	-	-	SYM
ftr-416	708	5	008	008	NUM
ftr-416	708	6	(	(	PUNCT
ftr-416	708	7	ruling	rule	VERB
ftr-416	708	8	that	that	SCONJ
ftr-416	708	9	a	a	DET
ftr-416	708	10	20	20	NUM
ftr-416	708	11	day	day	NOUN
ftr-416	708	12	period	period	NOUN
ftr-416	708	13	too	too	ADV
ftr-416	708	14	severely	severely	ADV
ftr-416	708	15	restricted	restrict	VERB
ftr-416	708	16	the	the	DET
ftr-416	708	17	power	power	NOUN
ftr-416	708	18	-	-	PUNCT
ftr-416	708	19	holders	holder	NOUN
ftr-416	708	20	rights	right	NOUN
ftr-416	708	21	)	)	PUNCT
ftr-416	708	22	.	.	PUNCT
ftr-416	709	1	cf	cf	NOUN
ftr-416	709	2	.	.	PUNCT
ftr-416	710	1	priv	priv	PROPN
ftr-416	710	2	.	.	PUNCT
ftr-416	711	1	ltr	ltr	PROPN
ftr-416	711	2	.	.	PUNCT
ftr-416	712	1	rul	rul	PROPN
ftr-416	712	2	.	.	PUNCT
ftr-416	713	1	81	81	NUM
ftr-416	713	2	-	-	SYM
ftr-416	713	3	11	11	NUM
ftr-416	713	4	-	-	SYM
ftr-416	713	5	123	123	NUM
ftr-416	713	6	(	(	PUNCT
ftr-416	713	7	dec	dec	PROPN
ftr-416	713	8	.	.	PROPN
ftr-416	713	9	19	19	NUM
ftr-416	713	10	,	,	PUNCT
ftr-416	713	11	1980	1980	NUM
ftr-416	713	12	)	)	PUNCT
ftr-416	713	13	(	(	PUNCT
ftr-416	713	14	exclusion	exclusion	NOUN
ftr-416	713	15	allowed	allow	VERB
ftr-416	713	16	even	even	ADV
ftr-416	713	17	though	though	SCONJ
ftr-416	713	18	power	power	NOUN
ftr-416	713	19	lapsed	lapse	VERB
ftr-416	713	20	10	10	NUM
ftr-416	713	21	days	day	NOUN
ftr-416	713	22	after	after	ADP
ftr-416	713	23	gift	gift	NOUN
ftr-416	713	24	)	)	PUNCT
ftr-416	713	25	;	;	PUNCT
ftr-416	714	1	priv	priv	NOUN
ftr-416	714	2	.	.	PUNCT
ftr-416	715	1	ltr	ltr	PROPN
ftr-416	715	2	.	.	PUNCT
ftr-416	716	1	rul	rul	PROPN
ftr-416	716	2	.	.	PUNCT
ftr-416	717	1	79	79	NUM
ftr-416	717	2	-	-	SYM
ftr-416	717	3	22	22	NUM
ftr-416	717	4	-	-	SYM
ftr-416	717	5	107	107	NUM
ftr-416	717	6	(	(	PUNCT
ftr-416	717	7	3	3	NUM
ftr-416	717	8	days	day	NOUN
ftr-416	717	9	)	)	PUNCT
ftr-416	717	10	.	.	PUNCT
ftr-416	718	1	this	this	DET
ftr-416	718	2	requirement	requirement	NOUN
ftr-416	718	3	seems	seem	VERB
ftr-416	718	4	intuitively	intuitively	ADV
ftr-416	718	5	reasonable	reasonable	ADJ
ftr-416	718	6	.	.	PUNCT
ftr-416	719	1	although	although	SCONJ
ftr-416	719	2	it	it	PRON
ftr-416	719	3	is	be	AUX
ftr-416	719	4	possible	possible	ADJ
ftr-416	719	5	to	to	PART
ftr-416	719	6	quibble	quibble	VERB
ftr-416	719	7	regarding	regard	VERB
ftr-416	719	8	the	the	DET
ftr-416	719	9	minimum	minimum	ADJ
ftr-416	719	10	number	number	NOUN
ftr-416	719	11	of	of	ADP
ftr-416	719	12	days	day	NOUN
ftr-416	719	13	,	,	PUNCT
ftr-416	719	14	it	it	PRON
ftr-416	719	15	seems	seem	VERB
ftr-416	719	16	beyond	beyond	ADP
ftr-416	719	17	cavil	cavil	NOUN
ftr-416	719	18	that	that	PRON
ftr-416	719	19	the	the	DET
ftr-416	719	20	beneficiary	beneficiary	NOUN
ftr-416	719	21	must	must	AUX
ftr-416	719	22	have	have	VERB
ftr-416	719	23	a	a	DET
ftr-416	719	24	meaningful	meaningful	ADJ
ftr-416	719	25	opportunity	opportunity	NOUN
ftr-416	719	26	to	to	PART
ftr-416	719	27	exercise	exercise	VERB
ftr-416	719	28	her	her	PRON
ftr-416	719	29	legally	legally	ADV
ftr-416	719	30	enforceable	enforceable	ADJ
ftr-416	719	31	withdrawal	withdrawal	NOUN
ftr-416	719	32	power	power	NOUN
ftr-416	719	33	.	.	PUNCT
ftr-416	720	1	crummey	crummey	PROPN
ftr-416	720	2	,	,	PUNCT
ftr-416	720	3	397	397	NUM
ftr-416	720	4	f.2d	f.2d	X
ftr-416	720	5	at	at	ADP
ftr-416	720	6	88	88	NUM
ftr-416	720	7	;	;	PUNCT
ftr-416	720	8	estate	estate	NOUN
ftr-416	720	9	of	of	ADP
ftr-416	720	10	holland	holland	PROPN
ftr-416	720	11	,	,	PUNCT
ftr-416	720	12	73	73	NUM
ftr-416	720	13	t.c	t.c	PROPN
ftr-416	720	14	.	.	PROPN
ftr-416	720	15	memo	memo	NOUN
ftr-416	720	16	(	(	PUNCT
ftr-416	720	17	cch	cch	NOUN
ftr-416	720	18	)	)	PUNCT
ftr-416	720	19	at	at	ADP
ftr-416	720	20	3237	3237	NUM
ftr-416	720	21	-	-	SYM
ftr-416	720	22	10	10	NUM
ftr-416	720	23	.	.	PUNCT
ftr-416	721	1	a	a	DET
ftr-416	721	2	withdrawal	withdrawal	NOUN
ftr-416	721	3	power	power	NOUN
ftr-416	721	4	that	that	PRON
ftr-416	721	5	remains	remain	VERB
ftr-416	721	6	outstanding	outstanding	ADJ
ftr-416	721	7	for	for	ADP
ftr-416	721	8	a	a	DET
ftr-416	721	9	short	short	ADJ
ftr-416	721	10	period	period	NOUN
ftr-416	721	11	of	of	ADP
ftr-416	721	12	time	time	NOUN
ftr-416	721	13	,	,	PUNCT
ftr-416	721	14	even	even	ADV
ftr-416	721	15	if	if	SCONJ
ftr-416	721	16	legally	legally	ADV
ftr-416	721	17	enforceable	enforceable	ADJ
ftr-416	721	18	,	,	PUNCT
ftr-416	721	19	does	do	AUX
ftr-416	721	20	not	not	PART
ftr-416	721	21	provide	provide	VERB
ftr-416	721	22	the	the	DET
ftr-416	721	23	beneficiary	beneficiary	NOUN
ftr-416	721	24	with	with	ADP
ftr-416	721	25	such	such	DET
ftr-416	721	26	a	a	DET
ftr-416	721	27	meaningful	meaningful	ADJ
ftr-416	721	28	opportunity	opportunity	NOUN
ftr-416	721	29	.	.	PUNCT
ftr-416	722	1	encouraged	encourage	VERB
ftr-416	722	2	creative	creative	ADJ
ftr-416	722	3	attorneys	attorney	NOUN
ftr-416	722	4	to	to	PART
ftr-416	722	5	develop	develop	VERB
ftr-416	722	6	techniques	technique	NOUN
ftr-416	722	7	that	that	PRON
ftr-416	722	8	are	be	AUX
ftr-416	722	9	more	more	ADV
ftr-416	722	10	abusive109	abusive109	PROPN
ftr-416	722	11	than	than	ADP
ftr-416	722	12	the	the	DET
ftr-416	722	13	withdrawal	withdrawal	NOUN
ftr-416	722	14	powers	power	NOUN
ftr-416	722	15	addressed	address	VERB
ftr-416	722	16	in	in	ADP
ftr-416	722	17	crummey	crummey	PROPN
ftr-416	722	18	v.	v.	PROPN
ftr-416	722	19	commissioner	commissioner	PROPN
ftr-416	722	20	.	.	PUNCT
ftr-416	723	1	b.	b.	PROPN
ftr-416	724	1	the	the	DET
ftr-416	724	2	modern	modern	ADJ
ftr-416	724	3	crummey	crummey	NOUN
ftr-416	724	4	power	power	NOUN
ftr-416	724	5	from	from	ADP
ftr-416	724	6	their	their	PRON
ftr-416	724	7	innocuous	innocuous	ADJ
ftr-416	724	8	beginnings	beginning	NOUN
ftr-416	724	9	in	in	ADP
ftr-416	724	10	crummey	crummey	PROPN
ftr-416	724	11	v.	v.	PROPN
ftr-416	724	12	commissioner	commissioner	PROPN
ftr-416	724	13	,	,	PUNCT
ftr-416	724	14	crummey	crummey	PROPN
ftr-416	724	15	powers	power	NOUN
ftr-416	724	16	have	have	AUX
ftr-416	724	17	evolved	evolve	VERB
ftr-416	724	18	into	into	ADP
ftr-416	724	19	an	an	DET
ftr-416	724	20	incredibly	incredibly	ADV
ftr-416	724	21	powerful	powerful	ADJ
ftr-416	724	22	estate	estate	NOUN
ftr-416	724	23	planning	planning	NOUN
ftr-416	724	24	technique	technique	NOUN
ftr-416	724	25	.	.	PUNCT
ftr-416	725	1	their	their	PRON
ftr-416	725	2	use	use	NOUN
ftr-416	725	3	,	,	PUNCT
ftr-416	725	4	however	however	ADV
ftr-416	725	5	,	,	PUNCT
ftr-416	725	6	is	be	AUX
ftr-416	725	7	subject	subject	ADJ
ftr-416	725	8	to	to	ADP
ftr-416	725	9	several	several	ADJ
ftr-416	725	10	technical	technical	ADJ
ftr-416	725	11	requirements	requirement	NOUN
ftr-416	725	12	that	that	SCONJ
ftr-416	725	13	the	the	DET
ftr-416	725	14	irs	irs	PROPN
ftr-416	725	15	has	have	AUX
ftr-416	725	16	imposed	impose	VERB
ftr-416	725	17	through	through	ADP
ftr-416	725	18	public	public	ADJ
ftr-416	725	19	and	and	CCONJ
ftr-416	725	20	private	private	ADJ
ftr-416	725	21	rulings	ruling	NOUN
ftr-416	725	22	.	.	PUNCT
ftr-416	726	1	although	although	SCONJ
ftr-416	726	2	these	these	DET
ftr-416	726	3	technical	technical	ADJ
ftr-416	726	4	requirements	requirement	NOUN
ftr-416	726	5	increase	increase	VERB
ftr-416	726	6	the	the	DET
ftr-416	726	7	administrative	administrative	ADJ
ftr-416	726	8	burden	burden	NOUN
ftr-416	726	9	of	of	ADP
ftr-416	726	10	using	use	VERB
ftr-416	726	11	crummey	crummey	ADJ
ftr-416	726	12	powers	power	NOUN
ftr-416	726	13	,	,	PUNCT
ftr-416	726	14	they	they	PRON
ftr-416	726	15	do	do	VERB
ftr-416	726	16	little	little	ADJ
ftr-416	726	17	to	to	PART
ftr-416	726	18	reduce	reduce	VERB
ftr-416	726	19	their	their	PRON
ftr-416	726	20	benefit	benefit	NOUN
ftr-416	726	21	or	or	CCONJ
ftr-416	726	22	use	use	NOUN
ftr-416	726	23	.	.	PUNCT
ftr-416	727	1	in	in	ADP
ftr-416	727	2	practice	practice	NOUN
ftr-416	727	3	,	,	PUNCT
ftr-416	727	4	crummey	crummey	PROPN
ftr-416	727	5	powers	power	NOUN
ftr-416	727	6	operate	operate	VERB
ftr-416	727	7	simply	simply	ADV
ftr-416	727	8	.	.	PUNCT
ftr-416	728	1	after	after	SCONJ
ftr-416	728	2	the	the	DET
ftr-416	728	3	donor	donor	NOUN
ftr-416	728	4	makes	make	VERB
ftr-416	728	5	a	a	DET
ftr-416	728	6	gift	gift	NOUN
ftr-416	728	7	to	to	ADP
ftr-416	728	8	the	the	DET
ftr-416	728	9	trust	trust	NOUN
ftr-416	728	10	,	,	PUNCT
ftr-416	728	11	each	each	PRON
ftr-416	728	12	of	of	ADP
ftr-416	728	13	the	the	DET
ftr-416	728	14	relevant	relevant	ADJ
ftr-416	728	15	power	power	NOUN
ftr-416	728	16	-	-	PUNCT
ftr-416	728	17	holders	holder	NOUN
ftr-416	728	18	is	be	AUX
ftr-416	728	19	given	give	VERB
ftr-416	728	20	a	a	DET
ftr-416	728	21	right	right	NOUN
ftr-416	728	22	to	to	PART
ftr-416	728	23	withdraw	withdraw	VERB
ftr-416	728	24	an	an	DET
ftr-416	728	25	aliquot110	aliquot110	PROPN
ftr-416	728	26	portion	portion	NOUN
ftr-416	728	27	of	of	ADP
ftr-416	728	28	the	the	DET
ftr-416	728	29	gift	gift	NOUN
ftr-416	728	30	.	.	PUNCT
ftr-416	729	1	to	to	ADP
ftr-416	729	2	the	the	DET
ftr-416	729	3	extent	extent	NOUN
ftr-416	729	4	the	the	DET
ftr-416	729	5	gift	gift	NOUN
ftr-416	729	6	is	be	AUX
ftr-416	729	7	subject	subject	ADJ
ftr-416	729	8	to	to	ADP
ftr-416	729	9	legally	legally	ADV
ftr-416	729	10	enforceable	enforceable	ADJ
ftr-416	729	11	withdrawal	withdrawal	NOUN
ftr-416	729	12	powers	power	NOUN
ftr-416	729	13	,	,	PUNCT
ftr-416	729	14	the	the	DET
ftr-416	729	15	donor	donor	NOUN
ftr-416	729	16	may	may	AUX
ftr-416	729	17	take	take	VERB
ftr-416	729	18	advantage	advantage	NOUN
ftr-416	729	19	of	of	ADP
ftr-416	729	20	the	the	DET
ftr-416	729	21	annual	annual	ADJ
ftr-416	729	22	exclusion.111	exclusion.111	PROPN
ftr-416	729	23	shortly	shortly	ADV
ftr-416	729	24	(	(	PUNCT
ftr-416	729	25	frequently	frequently	ADV
ftr-416	729	26	thirty	thirty	NUM
ftr-416	729	27	days	day	NOUN
ftr-416	729	28	)	)	PUNCT
ftr-416	729	29	after	after	SCONJ
ftr-416	729	30	the	the	DET
ftr-416	729	31	gift	gift	NOUN
ftr-416	729	32	is	be	AUX
ftr-416	729	33	made	make	VERB
ftr-416	729	34	to	to	ADP
ftr-416	729	35	the	the	DET
ftr-416	729	36	trust	trust	NOUN
ftr-416	729	37	,	,	PUNCT
ftr-416	729	38	the	the	DET
ftr-416	729	39	withdrawal	withdrawal	NOUN
ftr-416	729	40	powers	power	NOUN
ftr-416	729	41	lapse.112	lapse.112	PROPN
ftr-416	729	42	2003	2003	NUM
ftr-416	729	43	]	]	PUNCT
ftr-416	729	44	back	back	ADV
ftr-416	729	45	to	to	ADP
ftr-416	729	46	the	the	DET
ftr-416	729	47	fu	fu	PROPN
ftr-416	729	48	ture	ture	PROPN
ftr-416	729	49	interest	interest	NOUN
ftr-416	729	50	211	211	NUM
ftr-416	729	51	although	although	SCONJ
ftr-416	729	52	no	no	DET
ftr-416	729	53	court	court	NOUN
ftr-416	729	54	has	have	AUX
ftr-416	729	55	directly	directly	ADV
ftr-416	729	56	addressed	address	VERB
ftr-416	729	57	the	the	DET
ftr-416	729	58	amount	amount	NOUN
ftr-416	729	59	of	of	ADP
ftr-416	729	60	time	time	NOUN
ftr-416	729	61	a	a	DET
ftr-416	729	62	crummey	crummey	NOUN
ftr-416	729	63	power	power	NOUN
ftr-416	729	64	must	must	AUX
ftr-416	729	65	remain	remain	VERB
ftr-416	729	66	outstanding	outstanding	ADJ
ftr-416	729	67	,	,	PUNCT
ftr-416	729	68	courts	court	NOUN
ftr-416	729	69	have	have	AUX
ftr-416	729	70	allowed	allow	VERB
ftr-416	729	71	annual	annual	ADJ
ftr-416	729	72	exclusions	exclusion	NOUN
ftr-416	729	73	based	base	VERB
ftr-416	729	74	on	on	ADP
ftr-416	729	75	crummey	crummey	NOUN
ftr-416	729	76	powers	power	NOUN
ftr-416	729	77	that	that	PRON
ftr-416	729	78	lapsed	lapse	VERB
ftr-416	729	79	after	after	ADP
ftr-416	729	80	less	less	ADJ
ftr-416	729	81	than	than	ADP
ftr-416	729	82	thirty	thirty	NUM
ftr-416	729	83	days	day	NOUN
ftr-416	729	84	.	.	PUNCT
ftr-416	730	1	see	see	VERB
ftr-416	730	2	,	,	PUNCT
ftr-416	730	3	e.g.	e.g.	ADV
ftr-416	730	4	,	,	PUNCT
ftr-416	730	5	estate	estate	NOUN
ftr-416	730	6	of	of	ADP
ftr-416	730	7	cristofani	cristofani	PROPN
ftr-416	730	8	v.	v.	PROPN
ftr-416	730	9	commissioner	commissioner	PROPN
ftr-416	730	10	,	,	PUNCT
ftr-416	730	11	97	97	NUM
ftr-416	730	12	t.c	t.c	PROPN
ftr-416	730	13	.	.	PROPN
ftr-416	730	14	74	74	NUM
ftr-416	730	15	,	,	PUNCT
ftr-416	730	16	78	78	NUM
ftr-416	730	17	(	(	PUNCT
ftr-416	730	18	1991	1991	NUM
ftr-416	730	19	)	)	PUNCT
ftr-416	730	20	.	.	PUNCT
ftr-416	731	1	indeed	indeed	ADV
ftr-416	731	2	,	,	PUNCT
ftr-416	731	3	in	in	ADP
ftr-416	731	4	crummey	crummey	NOUN
ftr-416	731	5	the	the	DET
ftr-416	731	6	beneficiaries	beneficiary	NOUN
ftr-416	731	7	had	have	VERB
ftr-416	731	8	only	only	ADV
ftr-416	731	9	a	a	DET
ftr-416	731	10	few	few	ADJ
ftr-416	731	11	days	day	NOUN
ftr-416	731	12	to	to	PART
ftr-416	731	13	exercise	exercise	VERB
ftr-416	731	14	their	their	PRON
ftr-416	731	15	withdrawal	withdrawal	NOUN
ftr-416	731	16	powers	power	NOUN
ftr-416	731	17	.	.	PUNCT
ftr-416	732	1	see	see	VERB
ftr-416	732	2	crummey	crummey	PROPN
ftr-416	732	3	,	,	PUNCT
ftr-416	732	4	397	397	NUM
ftr-416	732	5	f.2d	f.2d	NOUN
ftr-416	732	6	at	at	ADP
ftr-416	732	7	83	83	NUM
ftr-416	732	8	.	.	PUNCT
ftr-416	732	9	113	113	NUM
ftr-416	732	10	.	.	PUNCT
ftr-416	733	1	when	when	SCONJ
ftr-416	733	2	unconstrained	unconstraine	VERB
ftr-416	733	3	by	by	ADP
ftr-416	733	4	tax	tax	NOUN
ftr-416	733	5	considerations	consideration	NOUN
ftr-416	733	6	,	,	PUNCT
ftr-416	733	7	donors	donor	NOUN
ftr-416	733	8	frequently	frequently	ADV
ftr-416	733	9	make	make	VERB
ftr-416	733	10	gifts	gift	NOUN
ftr-416	733	11	(	(	PUNCT
ftr-416	733	12	including	include	VERB
ftr-416	733	13	testamentary	testamentary	ADJ
ftr-416	733	14	gifts	gift	NOUN
ftr-416	733	15	)	)	PUNCT
ftr-416	733	16	to	to	PART
ftr-416	733	17	be	be	AUX
ftr-416	733	18	held	hold	VERB
ftr-416	733	19	in	in	ADP
ftr-416	733	20	trust	trust	NOUN
ftr-416	733	21	until	until	SCONJ
ftr-416	733	22	the	the	DET
ftr-416	733	23	beneficiary	beneficiary	NOUN
ftr-416	733	24	attains	attain	NOUN
ftr-416	733	25	age	age	VERB
ftr-416	733	26	thirtyfive	thirtyfive	ADJ
ftr-416	733	27	or	or	CCONJ
ftr-416	733	28	forty	forty	NUM
ftr-416	733	29	.	.	PUNCT
ftr-416	734	1	jerome	jerome	PROPN
ftr-416	734	2	a.	a.	PROPN
ftr-416	734	3	manning	manning	PROPN
ftr-416	734	4	,	,	PUNCT
ftr-416	734	5	et	et	NOUN
ftr-416	734	6	.	.	PUNCT
ftr-416	735	1	al	al	PROPN
ftr-416	735	2	.	.	PROPN
ftr-416	735	3	,	,	PUNCT
ftr-416	735	4	manning	man	VERB
ftr-416	735	5	on	on	ADP
ftr-416	735	6	estate	estate	NOUN
ftr-416	735	7	planning	planning	NOUN
ftr-416	735	8	,	,	PUNCT
ftr-416	735	9	at	at	ADP
ftr-416	735	10	4	4	NUM
ftr-416	735	11	-	-	SYM
ftr-416	735	12	8	8	NUM
ftr-416	735	13	(	(	PUNCT
ftr-416	735	14	practicing	practice	VERB
ftr-416	735	15	law	law	NOUN
ftr-416	735	16	institute	institute	NOUN
ftr-416	735	17	,	,	PUNCT
ftr-416	735	18	5th	5th	ADJ
ftr-416	735	19	ed	ed	NOUN
ftr-416	735	20	.	.	PROPN
ftr-416	735	21	1998	1998	NUM
ftr-416	735	22	)	)	PUNCT
ftr-416	735	23	.	.	PUNCT
ftr-416	736	1	114	114	NUM
ftr-416	736	2	.	.	PUNCT
ftr-416	737	1	if	if	SCONJ
ftr-416	737	2	trust	trust	NOUN
ftr-416	737	3	assets	asset	NOUN
ftr-416	737	4	are	be	AUX
ftr-416	737	5	ever	ever	ADV
ftr-416	737	6	paid	pay	VERB
ftr-416	737	7	to	to	ADP
ftr-416	737	8	the	the	DET
ftr-416	737	9	donor	donor	NOUN
ftr-416	737	10	’s	’s	PART
ftr-416	737	11	grandchildren	grandchild	NOUN
ftr-416	737	12	(	(	PUNCT
ftr-416	737	13	or	or	CCONJ
ftr-416	737	14	other	other	ADJ
ftr-416	737	15	“	"	PUNCT
ftr-416	737	16	skip	skip	ADJ
ftr-416	737	17	persons	person	NOUN
ftr-416	737	18	”	"	PUNCT
ftr-416	737	19	)	)	PUNCT
ftr-416	737	20	then	then	ADV
ftr-416	737	21	the	the	DET
ftr-416	737	22	transfer	transfer	NOUN
ftr-416	737	23	may	may	AUX
ftr-416	737	24	be	be	AUX
ftr-416	737	25	subject	subject	ADJ
ftr-416	737	26	to	to	ADP
ftr-416	737	27	the	the	DET
ftr-416	737	28	federal	federal	ADJ
ftr-416	737	29	generation	generation	NOUN
ftr-416	737	30	skipping	skip	VERB
ftr-416	737	31	transfer	transfer	NOUN
ftr-416	737	32	tax	tax	NOUN
ftr-416	737	33	.	.	PUNCT
ftr-416	738	1	see	see	VERB
ftr-416	738	2	irc	irc	PROPN
ftr-416	738	3	§	§	PROPN
ftr-416	738	4	§	§	PROPN
ftr-416	738	5	2611	2611	NUM
ftr-416	738	6	,	,	PUNCT
ftr-416	738	7	2612	2612	NUM
ftr-416	738	8	,	,	PUNCT
ftr-416	738	9	2613	2613	NUM
ftr-416	738	10	.	.	PUNCT
ftr-416	739	1	although	although	SCONJ
ftr-416	739	2	annual	annual	ADJ
ftr-416	739	3	exclusion	exclusion	NOUN
ftr-416	739	4	gifts	gift	NOUN
ftr-416	739	5	are	be	AUX
ftr-416	739	6	generally	generally	ADV
ftr-416	739	7	exempt	exempt	ADJ
ftr-416	739	8	from	from	ADP
ftr-416	739	9	the	the	DET
ftr-416	739	10	generation	generation	NOUN
ftr-416	739	11	-	-	PUNCT
ftr-416	739	12	skipping	skip	VERB
ftr-416	739	13	transfer	transfer	NOUN
ftr-416	739	14	tax	tax	NOUN
ftr-416	739	15	,	,	PUNCT
ftr-416	739	16	special	special	ADJ
ftr-416	739	17	rules	rule	NOUN
ftr-416	739	18	apply	apply	VERB
ftr-416	739	19	if	if	SCONJ
ftr-416	739	20	the	the	DET
ftr-416	739	21	annual	annual	ADJ
ftr-416	739	22	exclusion	exclusion	NOUN
ftr-416	739	23	is	be	AUX
ftr-416	739	24	obtained	obtain	VERB
ftr-416	739	25	through	through	ADP
ftr-416	739	26	the	the	DET
ftr-416	739	27	use	use	NOUN
ftr-416	739	28	of	of	ADP
ftr-416	739	29	crummey	crummey	NOUN
ftr-416	739	30	powers	power	NOUN
ftr-416	739	31	.	.	PUNCT
ftr-416	740	1	see	see	VERB
ftr-416	740	2	irc	irc	PROPN
ftr-416	740	3	§	§	PROPN
ftr-416	740	4	2642(c	2642(c	NOUN
ftr-416	740	5	)	)	PUNCT
ftr-416	740	6	;	;	PUNCT
ftr-416	740	7	see	see	VERB
ftr-416	740	8	also	also	ADV
ftr-416	740	9	infra	infra	VERB
ftr-416	740	10	notes	note	NOUN
ftr-416	740	11	256	256	NUM
ftr-416	740	12	-	-	SYM
ftr-416	740	13	57	57	NUM
ftr-416	740	14	and	and	CCONJ
ftr-416	740	15	accompanying	accompany	VERB
ftr-416	740	16	text	text	NOUN
ftr-416	740	17	.	.	PUNCT
ftr-416	741	1	115	115	NUM
ftr-416	741	2	.	.	PUNCT
ftr-416	742	1	the	the	DET
ftr-416	742	2	term	term	NOUN
ftr-416	742	3	“	"	PUNCT
ftr-416	742	4	dead	dead	ADJ
ftr-416	742	5	hand	hand	NOUN
ftr-416	742	6	”	"	PUNCT
ftr-416	742	7	is	be	AUX
ftr-416	742	8	used	use	VERB
ftr-416	742	9	to	to	PART
ftr-416	742	10	refer	refer	VERB
ftr-416	742	11	to	to	ADP
ftr-416	742	12	individuals	individual	NOUN
ftr-416	742	13	’	'	PUNCT
ftr-416	742	14	desire	desire	NOUN
ftr-416	742	15	to	to	PART
ftr-416	742	16	contro	contro	VERB
ftr-416	742	17	l	l	PROPN
ftr-416	742	18	their	their	PRON
ftr-416	742	19	assets	asset	NOUN
ftr-416	742	20	,	,	PUNCT
ftr-416	742	21	and	and	CCONJ
ftr-416	742	22	thereby	thereby	ADV
ftr-416	742	23	the	the	DET
ftr-416	742	24	beneficiaries	beneficiary	NOUN
ftr-416	742	25	,	,	PUNCT
ftr-416	742	26	after	after	ADP
ftr-416	742	27	death	death	NOUN
ftr-416	742	28	.	.	PUNCT
ftr-416	743	1	see	see	VERB
ftr-416	743	2	michael	michael	PROPN
ftr-416	743	3	w.	w.	PROPN
ftr-416	743	4	mcconnell	mcconnell	PROPN
ftr-416	743	5	,	,	PUNCT
ftr-416	743	6	textualism	textualism	NOUN
ftr-416	743	7	and	and	CCONJ
ftr-416	743	8	the	the	DET
ftr-416	743	9	dead	dead	ADJ
ftr-416	743	10	hand	hand	NOUN
ftr-416	743	11	of	of	ADP
ftr-416	743	12	the	the	DET
ftr-416	743	13	past	past	NOUN
ftr-416	743	14	,	,	PUNCT
ftr-416	743	15	66	66	NUM
ftr-416	743	16	geo	geo	PROPN
ftr-416	743	17	.	.	PROPN
ftr-416	743	18	wash	wash	PROPN
ftr-416	743	19	.	.	PUNCT
ftr-416	744	1	l.	l.	PROPN
ftr-416	744	2	rev	rev	PROPN
ftr-416	744	3	.	.	PROPN
ftr-416	744	4	1127	1127	NUM
ftr-416	744	5	,	,	PUNCT
ftr-416	744	6	1127	1127	NUM
ftr-416	744	7	(	(	PUNCT
ftr-416	744	8	1998	1998	NUM
ftr-416	744	9	)	)	PUNCT
ftr-416	744	10	;	;	PUNCT
ftr-416	744	11	webster	webster	PROPN
ftr-416	744	12	’s	’s	PART
ftr-416	744	13	third	third	ADJ
ftr-416	744	14	new	new	ADJ
ftr-416	744	15	international	international	ADJ
ftr-416	744	16	dictionary	dictionary	NOUN
ftr-416	744	17	579	579	NUM
ftr-416	744	18	(	(	PUNCT
ftr-416	744	19	3d	3d	NUM
ftr-416	744	20	ed	ed	NOUN
ftr-416	744	21	.	.	PROPN
ftr-416	744	22	1971	1971	NUM
ftr-416	744	23	)	)	PUNCT
ftr-416	744	24	(	(	PUNCT
ftr-416	744	25	defining	define	VERB
ftr-416	744	26	“	"	PUNCT
ftr-416	744	27	dead	dead	ADJ
ftr-416	744	28	hand	hand	NOUN
ftr-416	744	29	”	"	PUNCT
ftr-416	744	30	as	as	ADP
ftr-416	744	31	“	"	PUNCT
ftr-416	744	32	the	the	DET
ftr-416	744	33	influence	influence	NOUN
ftr-416	744	34	,	,	PUNCT
ftr-416	744	35	especially	especially	ADV
ftr-416	744	36	when	when	SCONJ
ftr-416	744	37	felt	feel	VERB
ftr-416	744	38	to	to	PART
ftr-416	744	39	be	be	AUX
ftr-416	744	40	oppressive	oppressive	ADJ
ftr-416	744	41	,	,	PUNCT
ftr-416	744	42	of	of	ADP
ftr-416	744	43	the	the	DET
ftr-416	744	44	dead	dead	ADJ
ftr-416	744	45	on	on	ADP
ftr-416	744	46	the	the	DET
ftr-416	744	47	living	living	NOUN
ftr-416	744	48	”	"	PUNCT
ftr-416	744	49	)	)	PUNCT
ftr-416	744	50	.	.	PUNCT
ftr-416	745	1	116	116	NUM
ftr-416	745	2	.	.	PUNCT
ftr-416	746	1	francis	francis	PROPN
ftr-416	746	2	m.	m.	PROPN
ftr-416	746	3	nevins	nevins	PROPN
ftr-416	746	4	,	,	PUNCT
ftr-416	746	5	jr	jr	PROPN
ftr-416	746	6	.	.	PROPN
ftr-416	746	7	,	,	PUNCT
ftr-416	746	8	testamentary	testamentary	ADJ
ftr-416	746	9	conditions	condition	NOUN
ftr-416	746	10	:	:	PUNCT
ftr-416	746	11	the	the	DET
ftr-416	746	12	principle	principle	NOUN
ftr-416	746	13	of	of	ADP
ftr-416	746	14	uncertainty	uncertainty	NOUN
ftr-416	746	15	and	and	CCONJ
ftr-416	746	16	religion	religion	NOUN
ftr-416	746	17	,	,	PUNCT
ftr-416	746	18	18	18	NUM
ftr-416	746	19	st	st	PROPN
ftr-416	746	20	.	.	PROPN
ftr-416	746	21	louis	louis	PROPN
ftr-416	746	22	u.	u.	PROPN
ftr-416	746	23	l.j	l.j	PROPN
ftr-416	746	24	.	.	PROPN
ftr-416	746	25	563	563	NUM
ftr-416	746	26	,	,	PUNCT
ftr-416	746	27	563	563	NUM
ftr-416	746	28	(	(	PUNCT
ftr-416	746	29	1974	1974	NUM
ftr-416	746	30	)	)	PUNCT
ftr-416	746	31	.	.	PUNCT
ftr-416	747	1	117	117	NUM
ftr-416	747	2	.	.	PUNCT
ftr-416	748	1	crummey	crummey	PROPN
ftr-416	748	2	,	,	PUNCT
ftr-416	748	3	397	397	NUM
ftr-416	748	4	f.2d	f.2d	NOUN
ftr-416	748	5	at	at	ADP
ftr-416	748	6	87	87	NUM
ftr-416	748	7	-	-	SYM
ftr-416	748	8	88	88	NUM
ftr-416	748	9	;	;	PUNCT
ftr-416	748	10	see	see	VERB
ftr-416	748	11	also	also	ADV
ftr-416	748	12	john	john	PROPN
ftr-416	748	13	l.	l.	PROPN
ftr-416	748	14	peschel	peschel	PROPN
ftr-416	748	15	,	,	PUNCT
ftr-416	748	16	major	major	ADJ
ftr-416	748	17	recent	recent	ADJ
ftr-416	748	18	tax	tax	NOUN
ftr-416	748	19	developments	development	NOUN
ftr-416	748	20	in	in	ADP
ftr-416	748	21	estate	estate	NOUN
ftr-416	748	22	planning	planning	NOUN
ftr-416	748	23	,	,	PUNCT
ftr-416	748	24	u.s.c	u.s.c	ADJ
ftr-416	748	25	.	.	PUNCT
ftr-416	749	1	law	law	NOUN
ftr-416	749	2	center	center	NOUN
ftr-416	749	3	t	t	PROPN
ftr-416	749	4	ax	ax	NOUN
ftr-416	749	5	inst	inst	PROPN
ftr-416	749	6	.	.	PUNCT
ftr-416	750	1	¶	¶	PROPN
ftr-416	750	2	1400	1400	NUM
ftr-416	750	3	,	,	PUNCT
ftr-416	750	4	1401.2	1401.2	NUM
ftr-416	750	5	(	(	PUNCT
ftr-416	750	6	“	"	PUNCT
ftr-416	750	7	prudent	prudent	ADJ
ftr-416	750	8	practitioners	practitioner	NOUN
ftr-416	750	9	have	have	AUX
ftr-416	750	10	been	be	AUX
ftr-416	750	11	troubled	trouble	VERB
ftr-416	750	12	by	by	ADP
ftr-416	750	13	the	the	PRON
ftr-416	750	14	.	.	PUNCT
ftr-416	750	15	.	.	PUNCT
ftr-416	750	16	.	.	PUNCT
ftr-416	751	1	casual	casual	ADJ
ftr-416	751	2	approach	approach	NOUN
ftr-416	751	3	to	to	ADP
ftr-416	751	4	the	the	DET
ftr-416	751	5	notice	notice	NOUN
ftr-416	751	6	and	and	CCONJ
ftr-416	751	7	time	time	NOUN
ftr-416	751	8	factors	factor	NOUN
ftr-416	751	9	in	in	ADP
ftr-416	751	10	crummey	crummey	NOUN
ftr-416	751	11	”	"	PUNCT
ftr-416	751	12	)	)	PUNCT
ftr-416	751	13	.	.	PUNCT
ftr-416	752	1	more	more	ADV
ftr-416	752	2	recently	recently	ADV
ftr-416	752	3	,	,	PUNCT
ftr-416	752	4	in	in	ADP
ftr-416	752	5	holland	holland	PROPN
ftr-416	752	6	the	the	DET
ftr-416	752	7	court	court	NOUN
ftr-416	752	8	suggested	suggest	VERB
ftr-416	752	9	that	that	SCONJ
ftr-416	752	10	whether	whether	SCONJ
ftr-416	752	11	the	the	DET
ftr-416	752	12	power	power	NOUN
ftr-416	752	13	-	-	PUNCT
ftr-416	752	14	holder	holder	NOUN
ftr-416	752	15	was	be	AUX
ftr-416	752	16	aware	aware	ADJ
ftr-416	752	17	of	of	ADP
ftr-416	752	18	their	their	PRON
ftr-416	752	19	withdrawal	withdrawal	NOUN
ftr-416	752	20	right	right	ADV
ftr-416	752	21	is	be	AUX
ftr-416	752	22	irrelevant	irrelevant	ADJ
ftr-416	753	1	.	.	PUNCT
ftr-416	753	2	estate	estate	NOUN
ftr-416	753	3	of	of	ADP
ftr-416	753	4	holland	holland	PROPN
ftr-416	753	5	,	,	PUNCT
ftr-416	754	1	73	73	NUM
ftr-416	754	2	t.c	t.c	PROPN
ftr-416	754	3	.	.	PROPN
ftr-416	754	4	memo	memo	NOUN
ftr-416	754	5	(	(	PUNCT
ftr-416	754	6	cch	cch	NOUN
ftr-416	754	7	)	)	PUNCT
ftr-416	754	8	3237	3237	NUM
ftr-416	754	9	-	-	SYM
ftr-416	754	10	10	10	NUM
ftr-416	754	11	.	.	PUNCT
ftr-416	754	12	118	118	NUM
ftr-416	754	13	.	.	PUNCT
ftr-416	755	1	rev	rev	PROPN
ftr-416	755	2	.	.	PUNCT
ftr-416	756	1	rul	rul	PROPN
ftr-416	756	2	.	.	PUNCT
ftr-416	757	1	81	81	NUM
ftr-416	757	2	-	-	SYM
ftr-416	757	3	7	7	NUM
ftr-416	757	4	,	,	PUNCT
ftr-416	757	5	1981	1981	NUM
ftr-416	757	6	-	-	SYM
ftr-416	757	7	1	1	NUM
ftr-416	757	8	c.b	c.b	PROPN
ftr-416	757	9	.	.	PROPN
ftr-416	757	10	474	474	NUM
ftr-416	757	11	.	.	PUNCT
ftr-416	758	1	119	119	NUM
ftr-416	758	2	.	.	PUNCT
ftr-416	759	1	see	see	VERB
ftr-416	759	2	,	,	PUNCT
ftr-416	759	3	e.g.	e.g.	ADV
ftr-416	759	4	,	,	PUNCT
ftr-416	759	5	burke	burke	PROPN
ftr-416	759	6	a.	a.	PROPN
ftr-416	759	7	christensen	christensen	PROPN
ftr-416	759	8	,	,	PUNCT
ftr-416	759	9	obtaining	obtain	VERB
ftr-416	759	10	the	the	DET
ftr-416	759	11	annual	annual	ADJ
ftr-416	759	12	exclusion	exclusion	NOUN
ftr-416	759	13	for	for	ADP
ftr-416	759	14	gifts	gift	NOUN
ftr-416	759	15	,	,	PUNCT
ftr-416	759	16	trusts	trust	NOUN
ftr-416	759	17	&	&	CCONJ
ftr-416	759	18	estates	estate	NOUN
ftr-416	759	19	,	,	PUNCT
ftr-416	759	20	may	may	AUX
ftr-416	759	21	1998	1998	NUM
ftr-416	759	22	,	,	PUNCT
ftr-416	759	23	at	at	ADP
ftr-416	759	24	72	72	NUM
ftr-416	759	25	;	;	PUNCT
ftr-416	759	26	beverly	beverly	PROPN
ftr-416	759	27	j.	j.	PROPN
ftr-416	759	28	greenley	greenley	PROPN
ftr-416	759	29	,	,	PUNCT
ftr-416	759	30	the	the	DET
ftr-416	759	31	deductible	deductible	ADJ
ftr-416	759	32	interest	interest	NOUN
ftr-416	759	33	expense	expense	NOUN
ftr-416	759	34	of	of	ADP
ftr-416	759	35	the	the	DET
ftr-416	759	36	not	not	PART
ftr-416	759	37	-	-	PUNCT
ftr-416	759	38	so	so	ADV
ftr-416	759	39	-	-	PUNCT
ftr-416	759	40	crummey	crummey	NOUN
ftr-416	759	41	“	"	PUNCT
ftr-416	759	42	crummey	crummey	PROPN
ftr-416	759	43	trust	trust	PROPN
ftr-416	759	44	”	"	PUNCT
ftr-416	759	45	,	,	PUNCT
ftr-416	759	46	the	the	DET
ftr-416	759	47	tax	tax	NOUN
ftr-416	759	48	adviser	adviser	NOUN
ftr-416	759	49	,	,	PUNCT
ftr-416	759	50	august	august	PROPN
ftr-416	759	51	1983	1983	NUM
ftr-416	759	52	,	,	PUNCT
ftr-416	759	53	at	at	ADP
ftr-416	759	54	459	459	NUM
ftr-416	759	55	,	,	PUNCT
ftr-416	759	56	460	460	NUM
ftr-416	759	57	.	.	PUNCT
ftr-416	760	1	once	once	SCONJ
ftr-416	760	2	the	the	DET
ftr-416	760	3	crummey	crummey	NOUN
ftr-416	760	4	powers	power	NOUN
ftr-416	760	5	lapse	lapse	NOUN
ftr-416	760	6	,	,	PUNCT
ftr-416	760	7	the	the	DET
ftr-416	760	8	gifts	gift	NOUN
ftr-416	760	9	remain	remain	VERB
ftr-416	760	10	in	in	ADP
ftr-416	760	11	the	the	DET
ftr-416	760	12	trust	trust	NOUN
ftr-416	760	13	and	and	CCONJ
ftr-416	760	14	are	be	AUX
ftr-416	760	15	administered	administer	VERB
ftr-416	760	16	according	accord	VERB
ftr-416	760	17	to	to	ADP
ftr-416	760	18	the	the	DET
ftr-416	760	19	trust	trust	NOUN
ftr-416	760	20	terms	term	NOUN
ftr-416	760	21	.	.	PUNCT
ftr-416	761	1	thus	thus	ADV
ftr-416	761	2	,	,	PUNCT
ftr-416	761	3	for	for	ADP
ftr-416	761	4	example	example	NOUN
ftr-416	761	5	,	,	PUNCT
ftr-416	761	6	the	the	DET
ftr-416	761	7	trust	trust	NOUN
ftr-416	761	8	could	could	AUX
ftr-416	761	9	continue	continue	VERB
ftr-416	761	10	until	until	SCONJ
ftr-416	761	11	the	the	DET
ftr-416	761	12	beneficiary	beneficiary	NOUN
ftr-416	761	13	reaches	reach	VERB
ftr-416	761	14	what	what	PRON
ftr-416	761	15	the	the	DET
ftr-416	761	16	donor	donor	NOUN
ftr-416	761	17	feels	feel	VERB
ftr-416	761	18	is	be	AUX
ftr-416	761	19	a	a	DET
ftr-416	761	20	suitable	suitable	ADJ
ftr-416	761	21	age113	age113	NOUN
ftr-416	761	22	or	or	CCONJ
ftr-416	761	23	even	even	ADV
ftr-416	761	24	for	for	ADP
ftr-416	761	25	the	the	DET
ftr-416	761	26	beneficiary	beneficiary	NOUN
ftr-416	761	27	’s	’s	PART
ftr-416	761	28	entire	entire	PROPN
ftr-416	761	29	life.114	life.114	NOUN
ftr-416	761	30	the	the	DET
ftr-416	761	31	donor	donor	NOUN
ftr-416	761	32	could	could	AUX
ftr-416	761	33	also	also	ADV
ftr-416	761	34	arrange	arrange	VERB
ftr-416	761	35	the	the	DET
ftr-416	761	36	trust	trust	NOUN
ftr-416	761	37	to	to	PART
ftr-416	761	38	encourage	encourage	VERB
ftr-416	761	39	or	or	CCONJ
ftr-416	761	40	discourage	discourage	VERB
ftr-416	761	41	certain	certain	ADJ
ftr-416	761	42	behavior	behavior	NOUN
ftr-416	761	43	by	by	ADP
ftr-416	761	44	the	the	DET
ftr-416	761	45	beneficiaries	beneficiary	NOUN
ftr-416	761	46	.	.	PUNCT
ftr-416	762	1	the	the	DET
ftr-416	762	2	power	power	NOUN
ftr-416	762	3	to	to	PART
ftr-416	762	4	exercise	exercise	VERB
ftr-416	762	5	such	such	ADJ
ftr-416	762	6	“	"	PUNCT
ftr-416	762	7	dead	dead	ADJ
ftr-416	762	8	hand”115	hand”115	NOUN
ftr-416	762	9	control	control	NOUN
ftr-416	762	10	is	be	AUX
ftr-416	762	11	frequently	frequently	ADV
ftr-416	762	12	quite	quite	ADV
ftr-416	762	13	attractive	attractive	ADJ
ftr-416	762	14	to	to	ADP
ftr-416	762	15	donors.116	donors.116	VERB
ftr-416	762	16	although	although	SCONJ
ftr-416	762	17	the	the	DET
ftr-416	762	18	crummey	crummey	PROPN
ftr-416	762	19	court	court	NOUN
ftr-416	762	20	specifically	specifically	ADV
ftr-416	762	21	noted	note	VERB
ftr-416	762	22	that	that	SCONJ
ftr-416	762	23	the	the	DET
ftr-416	762	24	beneficiaries	beneficiary	NOUN
ftr-416	762	25	were	be	AUX
ftr-416	762	26	unaware	unaware	ADJ
ftr-416	762	27	of	of	ADP
ftr-416	762	28	their	their	PRON
ftr-416	762	29	withdrawal	withdrawal	NOUN
ftr-416	762	30	rights,117	rights,117	ADP
ftr-416	762	31	the	the	DET
ftr-416	762	32	irs	irs	PROPN
ftr-416	762	33	has	have	AUX
ftr-416	762	34	ruled	rule	VERB
ftr-416	762	35	that	that	SCONJ
ftr-416	762	36	the	the	DET
ftr-416	762	37	beneficiaries	beneficiary	NOUN
ftr-416	762	38	must	must	AUX
ftr-416	762	39	know	know	VERB
ftr-416	762	40	of	of	ADP
ftr-416	762	41	their	their	PRON
ftr-416	762	42	right.118	right.118	PROPN
ftr-416	762	43	as	as	ADP
ftr-416	762	44	a	a	DET
ftr-416	762	45	practical	practical	ADJ
ftr-416	762	46	matter	matter	NOUN
ftr-416	762	47	,	,	PUNCT
ftr-416	762	48	most	most	ADJ
ftr-416	762	49	attorneys	attorney	NOUN
ftr-416	762	50	recommend	recommend	VERB
ftr-416	762	51	sending	send	VERB
ftr-416	762	52	power	power	NOUN
ftr-416	762	53	-	-	PUNCT
ftr-416	762	54	holders	holder	NOUN
ftr-416	762	55	notice	notice	NOUN
ftr-416	762	56	,	,	PUNCT
ftr-416	762	57	called	call	VERB
ftr-416	762	58	“	"	PUNCT
ftr-416	762	59	crummey	crummey	PROPN
ftr-416	762	60	notices	notice	NOUN
ftr-416	762	61	,	,	PUNCT
ftr-416	762	62	”	"	PUNCT
ftr-416	762	63	of	of	ADP
ftr-416	762	64	the	the	DET
ftr-416	762	65	withdrawal	withdrawal	NOUN
ftr-416	762	66	power.119	power.119	PROPN
ftr-416	762	67	crummey	crummey	PROPN
ftr-416	762	68	notices	notice	NOUN
ftr-416	762	69	are	be	AUX
ftr-416	762	70	generally	generally	ADV
ftr-416	762	71	drafted	draft	VERB
ftr-416	762	72	in	in	ADP
ftr-416	762	73	language	language	NOUN
ftr-416	762	74	that	that	SCONJ
ftr-416	762	75	212	212	NUM
ftr-416	762	76	florida	florida	PROPN
ftr-416	762	77	tax	tax	NOUN
ftr-416	762	78	review	review	NOUN
ftr-416	762	79	[	[	X
ftr-416	762	80	vol.6:2	vol.6:2	VERB
ftr-416	762	81	the	the	DET
ftr-416	762	82	irs	irs	PROPN
ftr-416	762	83	has	have	AUX
ftr-416	762	84	privately	privately	ADV
ftr-416	762	85	ruled	rule	VERB
ftr-416	762	86	that	that	SCONJ
ftr-416	762	87	,	,	PUNCT
ftr-416	762	88	in	in	ADP
ftr-416	762	89	the	the	DET
ftr-416	762	90	case	case	NOUN
ftr-416	762	91	of	of	ADP
ftr-416	762	92	a	a	DET
ftr-416	762	93	minor	minor	ADJ
ftr-416	762	94	power	power	NOUN
ftr-416	762	95	-	-	PUNCT
ftr-416	762	96	holder	holder	NOUN
ftr-416	762	97	,	,	PUNCT
ftr-416	762	98	the	the	DET
ftr-416	762	99	crummey	crummey	NOUN
ftr-416	762	100	notice	notice	NOUN
ftr-416	762	101	should	should	AUX
ftr-416	762	102	be	be	AUX
ftr-416	762	103	sent	send	VERB
ftr-416	762	104	to	to	ADP
ftr-416	762	105	an	an	DET
ftr-416	762	106	individual	individual	NOUN
ftr-416	762	107	who	who	PRON
ftr-416	762	108	has	have	VERB
ftr-416	762	109	the	the	DET
ftr-416	762	110	right	right	NOUN
ftr-416	762	111	to	to	PART
ftr-416	762	112	exercise	exercise	VERB
ftr-416	762	113	the	the	DET
ftr-416	762	114	withdrawal	withdrawal	NOUN
ftr-416	762	115	power	power	NOUN
ftr-416	762	116	on	on	ADP
ftr-416	762	117	behalf	behalf	NOUN
ftr-416	762	118	of	of	ADP
ftr-416	762	119	the	the	DET
ftr-416	762	120	minor	minor	ADJ
ftr-416	762	121	beneficiary	beneficiary	NOUN
ftr-416	762	122	.	.	PUNCT
ftr-416	763	1	priv	priv	PROPN
ftr-416	763	2	.	.	PUNCT
ftr-416	764	1	lt	lt	PROPN
ftr-416	764	2	.	.	PROPN
ftr-416	764	3	rul	rul	PROPN
ftr-416	764	4	.	.	PUNCT
ftr-416	764	5	81	81	NUM
ftr-416	764	6	-	-	SYM
ftr-416	764	7	43	43	NUM
ftr-416	764	8	-	-	PUNCT
ftr-416	764	9	045	045	NUM
ftr-416	764	10	(	(	PUNCT
ftr-416	764	11	july	july	PROPN
ftr-416	764	12	29	29	NUM
ftr-416	764	13	,	,	PUNCT
ftr-416	764	14	1981	1981	NUM
ftr-416	764	15	)	)	PUNCT
ftr-416	764	16	.	.	PUNCT
ftr-416	765	1	if	if	SCONJ
ftr-416	765	2	the	the	DET
ftr-416	765	3	trustee	trustee	NOUN
ftr-416	765	4	of	of	ADP
ftr-416	765	5	the	the	DET
ftr-416	765	6	trust	trust	NOUN
ftr-416	765	7	is	be	AUX
ftr-416	765	8	also	also	ADV
ftr-416	765	9	a	a	DET
ftr-416	765	10	power	power	NOUN
ftr-416	765	11	-	-	PUNCT
ftr-416	765	12	holder	holder	NOUN
ftr-416	765	13	,	,	PUNCT
ftr-416	765	14	the	the	DET
ftr-416	765	15	service	service	NOUN
ftr-416	765	16	does	do	AUX
ftr-416	765	17	not	not	PART
ftr-416	765	18	require	require	VERB
ftr-416	765	19	that	that	SCONJ
ftr-416	765	20	the	the	DET
ftr-416	765	21	trustee	trustee	NOUN
ftr-416	765	22	send	send	VERB
ftr-416	765	23	a	a	DET
ftr-416	765	24	crummey	crummey	NOUN
ftr-416	765	25	notice	notice	NOUN
ftr-416	765	26	to	to	ADP
ftr-416	765	27	herself	herself	PRON
ftr-416	765	28	.	.	PUNCT
ftr-416	766	1	tech	tech	NOUN
ftr-416	766	2	.	.	PUNCT
ftr-416	767	1	adv	adv	PROPN
ftr-416	767	2	.	.	PUNCT
ftr-416	767	3	mem	mem	PROPN
ftr-416	767	4	.	.	PUNCT
ftr-416	767	5	95	95	NUM
ftr-416	767	6	-	-	SYM
ftr-416	767	7	32	32	NUM
ftr-416	767	8	-	-	PUNCT
ftr-416	767	9	001	001	NUM
ftr-416	767	10	apr	apr	NOUN
ftr-416	767	11	.	.	PROPN
ftr-416	767	12	12	12	NUM
ftr-416	767	13	,	,	PUNCT
ftr-416	767	14	1995	1995	NUM
ftr-416	767	15	)	)	PUNCT
ftr-416	767	16	.	.	PUNCT
ftr-416	768	1	this	this	PRON
ftr-416	768	2	is	be	AUX
ftr-416	768	3	consistent	consistent	ADJ
ftr-416	768	4	with	with	ADP
ftr-416	768	5	the	the	DET
ftr-416	768	6	idea	idea	NOUN
ftr-416	768	7	that	that	SCONJ
ftr-416	768	8	a	a	DET
ftr-416	768	9	beneficiary	beneficiary	NOUN
ftr-416	768	10	must	must	AUX
ftr-416	768	11	have	have	AUX
ftr-416	768	12	actual	actual	ADJ
ftr-416	768	13	notice	notice	NOUN
ftr-416	768	14	of	of	ADP
ftr-416	768	15	her	her	PRON
ftr-416	768	16	withdrawal	withdrawal	NOUN
ftr-416	768	17	power	power	NOUN
ftr-416	768	18	,	,	PUNCT
ftr-416	768	19	rather	rather	ADV
ftr-416	768	20	than	than	SCONJ
ftr-416	768	21	necessarily	necessarily	ADV
ftr-416	768	22	receive	receive	VERB
ftr-416	768	23	a	a	DET
ftr-416	768	24	crummey	crummey	NOUN
ftr-416	768	25	notice	notice	NOUN
ftr-416	768	26	.	.	PUNCT
ftr-416	769	1	estate	estate	NOUN
ftr-416	769	2	of	of	ADP
ftr-416	769	3	holland	holland	PROPN
ftr-416	769	4	,	,	PUNCT
ftr-416	769	5	73	73	NUM
ftr-416	769	6	t.c	t.c	PROPN
ftr-416	769	7	.	.	PROPN
ftr-416	769	8	memo	memo	NOUN
ftr-416	769	9	at	at	ADP
ftr-416	769	10	3237	3237	NUM
ftr-416	769	11	-	-	SYM
ftr-416	769	12	10	10	NUM
ftr-416	769	13	.	.	PUNCT
ftr-416	770	1	120	120	NUM
ftr-416	770	2	.	.	PUNCT
ftr-416	771	1	see	see	VERB
ftr-416	771	2	,	,	PUNCT
ftr-416	771	3	e.g.	e.g.	ADV
ftr-416	771	4	,	,	PUNCT
ftr-416	771	5	edward	edward	PROPN
ftr-416	771	6	f.	f.	PROPN
ftr-416	771	7	koren	koren	PROPN
ftr-416	771	8	,	,	PUNCT
ftr-416	771	9	estate	estate	NOUN
ftr-416	771	10	and	and	CCONJ
ftr-416	771	11	personal	personal	ADJ
ftr-416	771	12	financial	financial	ADJ
ftr-416	771	13	planning	planning	NOUN
ftr-416	771	14	,	,	PUNCT
ftr-416	771	15	1	1	NUM
ftr-416	771	16	est	est	X
ftr-416	771	17	.	.	PUNCT
ftr-416	772	1	pers	per	NOUN
ftr-416	772	2	.	.	PUNCT
ftr-416	773	1	fin	fin	NOUN
ftr-416	773	2	.	.	PUNCT
ftr-416	773	3	plan	plan	PROPN
ftr-416	773	4	§	§	PROPN
ftr-416	773	5	8.22	8.22	NUM
ftr-416	773	6	(	(	PUNCT
ftr-416	773	7	2002	2002	NUM
ftr-416	773	8	)	)	PUNCT
ftr-416	773	9	;	;	PUNCT
ftr-416	773	10	joint	joint	NOUN
ftr-416	773	11	exhibits	exhibit	VERB
ftr-416	773	12	21	21	NUM
ftr-416	773	13	-	-	PUNCT
ftr-416	773	14	u	u	NOUN
ftr-416	773	15	,	,	PUNCT
ftr-416	773	16	21	21	NUM
ftr-416	773	17	-	-	PUNCT
ftr-416	773	18	v	v	NOUN
ftr-416	773	19	,	,	PUNCT
ftr-416	773	20	estate	estate	NOUN
ftr-416	773	21	of	of	ADP
ftr-416	773	22	kohlsaat	kohlsaat	PROPN
ftr-416	773	23	v.	v.	PROPN
ftr-416	773	24	commissioner	commissioner	PROPN
ftr-416	773	25	,	,	PUNCT
ftr-416	773	26	73	73	NUM
ftr-416	773	27	t.c	t.c	PROPN
ftr-416	773	28	.	.	PROPN
ftr-416	773	29	memo	memo	NOUN
ftr-416	773	30	(	(	PUNCT
ftr-416	773	31	cch	cch	PROPN
ftr-416	773	32	)	)	PUNCT
ftr-416	773	33	2732	2732	NUM
ftr-416	773	34	(	(	PUNCT
ftr-416	773	35	1997	1997	NUM
ftr-416	773	36	)	)	PUNCT
ftr-416	773	37	.	.	PUNCT
ftr-416	774	1	delivery	delivery	NOUN
ftr-416	774	2	of	of	ADP
ftr-416	774	3	crummey	crummey	PROPN
ftr-416	774	4	no	no	DET
ftr-416	774	5	tices	tice	NOUN
ftr-416	774	6	is	be	AUX
ftr-416	774	7	similarly	similarly	ADV
ftr-416	774	8	excessively	excessively	ADV
ftr-416	774	9	formal	formal	ADJ
ftr-416	774	10	.	.	PUNCT
ftr-416	775	1	for	for	ADP
ftr-416	775	2	example	example	NOUN
ftr-416	775	3	,	,	PUNCT
ftr-416	775	4	in	in	ADP
ftr-416	775	5	kohlsaat	kohlsaat	NOUN
ftr-416	775	6	,	,	PUNCT
ftr-416	775	7	one	one	NUM
ftr-416	775	8	of	of	ADP
ftr-416	775	9	the	the	DET
ftr-416	775	10	trustees	trustee	NOUN
ftr-416	775	11	,	,	PUNCT
ftr-416	775	12	peter	peter	PROPN
ftr-416	775	13	kohlsaat	kohlsaat	PROPN
ftr-416	775	14	,	,	PUNCT
ftr-416	775	15	mailed	mail	VERB
ftr-416	775	16	a	a	DET
ftr-416	775	17	crummey	crummey	NOUN
ftr-416	775	18	notice	notice	NOUN
ftr-416	775	19	to	to	ADP
ftr-416	775	20	his	his	PRON
ftr-416	775	21	wife	wife	NOUN
ftr-416	775	22	of	of	ADP
ftr-416	775	23	forty	forty	NUM
ftr-416	775	24	years	year	NOUN
ftr-416	775	25	at	at	ADP
ftr-416	775	26	the	the	DET
ftr-416	775	27	marital	marital	ADJ
ftr-416	775	28	home	home	NOUN
ftr-416	775	29	.	.	PUNCT
ftr-416	776	1	joint	joint	ADJ
ftr-416	776	2	exhibit	exhibit	NOUN
ftr-416	776	3	21	21	NUM
ftr-416	776	4	-	-	PUNCT
ftr-416	776	5	u	u	NOUN
ftr-416	776	6	,	,	PUNCT
ftr-416	776	7	estate	estate	NOUN
ftr-416	776	8	of	of	ADP
ftr-416	776	9	kohlsaat	kohlsaat	NOUN
ftr-416	776	10	,	,	PUNCT
ftr-416	776	11	73	73	NUM
ftr-416	776	12	t.c	t.c	PROPN
ftr-416	776	13	.	.	PROPN
ftr-416	776	14	memo	memo	NOUN
ftr-416	776	15	(	(	PUNCT
ftr-416	776	16	cch	cch	NOUN
ftr-416	776	17	)	)	PUNCT
ftr-416	776	18	at	at	ADP
ftr-416	776	19	2732	2732	NUM
ftr-416	776	20	(	(	PUNCT
ftr-416	776	21	no	no	NOUN
ftr-416	776	22	.	.	NOUN
ftr-416	776	23	22465	22465	NUM
ftr-416	776	24	-	-	SYM
ftr-416	776	25	94	94	NUM
ftr-416	776	26	)	)	PUNCT
ftr-416	776	27	;	;	PUNCT
ftr-416	776	28	trial	trial	NOUN
ftr-416	776	29	transcript	transcript	NOUN
ftr-416	776	30	at	at	ADP
ftr-416	776	31	88	88	NUM
ftr-416	776	32	,	,	PUNCT
ftr-416	776	33	101	101	NUM
ftr-416	776	34	-	-	SYM
ftr-416	776	35	02	02	NUM
ftr-416	776	36	,	,	PUNCT
ftr-416	776	37	estate	estate	NOUN
ftr-416	776	38	of	of	ADP
ftr-416	776	39	kohlsaat	kohlsaat	NOUN
ftr-416	776	40	,	,	PUNCT
ftr-416	776	41	73	73	NUM
ftr-416	776	42	t.c	t.c	PROPN
ftr-416	776	43	.	.	PROPN
ftr-416	776	44	memo	memo	NOUN
ftr-416	776	45	(	(	PUNCT
ftr-416	776	46	cch	cch	NOUN
ftr-416	776	47	)	)	PUNCT
ftr-416	776	48	at	at	ADP
ftr-416	776	49	2732	2732	NUM
ftr-416	776	50	.	.	PUNCT
ftr-416	777	1	peter	peter	PROPN
ftr-416	777	2	kohlsaat	kohlsaat	PROPN
ftr-416	777	3	also	also	ADV
ftr-416	777	4	sent	send	VERB
ftr-416	777	5	a	a	DET
ftr-416	777	6	crummey	crummey	NOUN
ftr-416	777	7	notice	notice	NOUN
ftr-416	777	8	to	to	ADP
ftr-416	777	9	himself	himself	PRON
ftr-416	777	10	.	.	PUNCT
ftr-416	778	1	joint	joint	ADJ
ftr-416	778	2	exhibit	exhibit	NOUN
ftr-416	778	3	22	22	NUM
ftr-416	778	4	-	-	PUNCT
ftr-416	778	5	v	v	NOUN
ftr-416	778	6	,	,	PUNCT
ftr-416	778	7	estate	estate	NOUN
ftr-416	778	8	of	of	ADP
ftr-416	778	9	kohlsaat	kohlsaat	NOUN
ftr-416	778	10	,	,	PUNCT
ftr-416	778	11	73	73	NUM
ftr-416	778	12	t.c	t.c	PROPN
ftr-416	778	13	.	.	PROPN
ftr-416	778	14	memo	memo	NOUN
ftr-416	778	15	(	(	PUNCT
ftr-416	778	16	cch	cch	NOUN
ftr-416	778	17	)	)	PUNCT
ftr-416	778	18	at	at	ADP
ftr-416	778	19	2732	2732	NUM
ftr-416	778	20	.	.	PUNCT
ftr-416	779	1	121	121	NUM
ftr-416	779	2	.	.	PUNCT
ftr-416	780	1	suppose	suppose	VERB
ftr-416	780	2	,	,	PUNCT
ftr-416	780	3	for	for	ADP
ftr-416	780	4	example	example	NOUN
ftr-416	780	5	,	,	PUNCT
ftr-416	780	6	that	that	SCONJ
ftr-416	780	7	a	a	DET
ftr-416	780	8	daughter	daughter	NOUN
ftr-416	780	9	receives	receive	VERB
ftr-416	780	10	a	a	DET
ftr-416	780	11	crummey	crummey	NOUN
ftr-416	780	12	notice	notice	NOUN
ftr-416	780	13	from	from	ADP
ftr-416	780	14	the	the	DET
ftr-416	780	15	trustee	trustee	NOUN
ftr-416	780	16	of	of	ADP
ftr-416	780	17	a	a	DET
ftr-416	780	18	trust	trust	NOUN
ftr-416	780	19	created	create	VERB
ftr-416	780	20	by	by	ADP
ftr-416	780	21	her	her	PRON
ftr-416	780	22	mother	mother	NOUN
ftr-416	780	23	.	.	PUNCT
ftr-416	781	1	due	due	ADP
ftr-416	781	2	to	to	ADP
ftr-416	781	3	the	the	DET
ftr-416	781	4	highly	highly	ADV
ftr-416	781	5	formal	formal	ADJ
ftr-416	781	6	language	language	NOUN
ftr-416	781	7	and	and	CCONJ
ftr-416	781	8	delivery	delivery	NOUN
ftr-416	781	9	of	of	ADP
ftr-416	781	10	the	the	DET
ftr-416	781	11	notice	notice	NOUN
ftr-416	781	12	,	,	PUNCT
ftr-416	781	13	the	the	DET
ftr-416	781	14	daughter	daughter	NOUN
ftr-416	781	15	will	will	AUX
ftr-416	781	16	likely	likely	ADV
ftr-416	781	17	realize	realize	VERB
ftr-416	781	18	that	that	SCONJ
ftr-416	781	19	the	the	DET
ftr-416	781	20	notice	notice	NOUN
ftr-416	781	21	(	(	PUNCT
ftr-416	781	22	and	and	CCONJ
ftr-416	781	23	the	the	DET
ftr-416	781	24	right	right	NOUN
ftr-416	781	25	)	)	PUNCT
ftr-416	781	26	is	be	AUX
ftr-416	781	27	merely	merely	ADV
ftr-416	781	28	a	a	DET
ftr-416	781	29	technicality	technicality	NOUN
ftr-416	781	30	.	.	PUNCT
ftr-416	782	1	rothberg	rothberg	PROPN
ftr-416	782	2	,	,	PUNCT
ftr-416	782	3	supra	supra	PROPN
ftr-416	782	4	note	note	NOUN
ftr-416	782	5	112	112	NUM
ftr-416	782	6	,	,	PUNCT
ftr-416	782	7	at	at	ADP
ftr-416	782	8	322	322	NUM
ftr-416	782	9	-	-	SYM
ftr-416	782	10	23	23	NUM
ftr-416	782	11	;	;	PUNCT
ftr-416	782	12	see	see	VERB
ftr-416	782	13	also	also	ADV
ftr-416	782	14	smith	smith	PROPN
ftr-416	782	15	,	,	PUNCT
ftr-416	783	1	supra	supra	PROPN
ftr-416	783	2	note	note	PROPN
ftr-416	783	3	38	38	NUM
ftr-416	783	4	,	,	PUNCT
ftr-416	783	5	at	at	ADP
ftr-416	783	6	390	390	NUM
ftr-416	783	7	.	.	PUNCT
ftr-416	784	1	if	if	SCONJ
ftr-416	784	2	the	the	DET
ftr-416	784	3	donor	donor	NOUN
ftr-416	784	4	wanted	want	VERB
ftr-416	784	5	the	the	DET
ftr-416	784	6	beneficiary	beneficiary	NOUN
ftr-416	784	7	to	to	PART
ftr-416	784	8	receive	receive	VERB
ftr-416	784	9	the	the	DET
ftr-416	784	10	assets	asset	NOUN
ftr-416	784	11	outright	outright	ADV
ftr-416	784	12	,	,	PUNCT
ftr-416	784	13	she	she	PRON
ftr-416	784	14	would	would	AUX
ftr-416	784	15	not	not	PART
ftr-416	784	16	have	have	AUX
ftr-416	784	17	gone	go	VERB
ftr-416	784	18	through	through	ADP
ftr-416	784	19	the	the	DET
ftr-416	784	20	effort	effort	NOUN
ftr-416	784	21	of	of	ADP
ftr-416	784	22	creating	create	VERB
ftr-416	784	23	the	the	DET
ftr-416	784	24	trust	trust	NOUN
ftr-416	784	25	,	,	PUNCT
ftr-416	784	26	making	make	VERB
ftr-416	784	27	the	the	DET
ftr-416	784	28	gift	gift	NOUN
ftr-416	784	29	to	to	ADP
ftr-416	784	30	the	the	DET
ftr-416	784	31	trust	trust	NOUN
ftr-416	784	32	,	,	PUNCT
ftr-416	784	33	etc	etc	X
ftr-416	784	34	.	.	X
ftr-416	785	1	instead	instead	ADV
ftr-416	785	2	,	,	PUNCT
ftr-416	785	3	the	the	DET
ftr-416	785	4	donor	donor	NOUN
ftr-416	785	5	would	would	AUX
ftr-416	785	6	simply	simply	ADV
ftr-416	785	7	have	have	AUX
ftr-416	785	8	given	give	VERB
ftr-416	785	9	the	the	DET
ftr-416	785	10	assets	asset	NOUN
ftr-416	785	11	directly	directly	ADV
ftr-416	785	12	to	to	ADP
ftr-416	785	13	the	the	DET
ftr-416	785	14	beneficiary	beneficiary	NOUN
ftr-416	785	15	.	.	PUNCT
ftr-416	786	1	regs	regs	PROPN
ftr-416	786	2	.	.	PUNCT
ftr-416	787	1	§	§	PROPN
ftr-416	787	2	25.2503	25.2503	NUM
ftr-416	787	3	-	-	SYM
ftr-416	787	4	3(b	3(b	NUM
ftr-416	787	5	)	)	PUNCT
ftr-416	787	6	.	.	PUNCT
ftr-416	788	1	presumably	presumably	ADV
ftr-416	788	2	,	,	PUNCT
ftr-416	788	3	the	the	DET
ftr-416	788	4	power	power	NOUN
ftr-416	788	5	-	-	PUNCT
ftr-416	788	6	holder	holder	NOUN
ftr-416	788	7	will	will	AUX
ftr-416	788	8	realize	realize	VERB
ftr-416	788	9	this	this	PRON
ftr-416	788	10	.	.	PUNCT
ftr-416	789	1	moreover	moreover	ADV
ftr-416	789	2	,	,	PUNCT
ftr-416	789	3	if	if	SCONJ
ftr-416	789	4	the	the	DET
ftr-416	789	5	powerholder	powerholder	ADV
ftr-416	789	6	asked	ask	VERB
ftr-416	789	7	the	the	DET
ftr-416	789	8	donor	donor	NOUN
ftr-416	789	9	(	(	PUNCT
ftr-416	789	10	o	o	NOUN
ftr-416	789	11	r	r	NOUN
ftr-416	789	12	another	another	DET
ftr-416	789	13	party	party	NOUN
ftr-416	789	14	)	)	PUNCT
ftr-416	789	15	about	about	ADP
ftr-416	789	16	the	the	DET
ftr-416	789	17	right	right	NOUN
ftr-416	789	18	,	,	PUNCT
ftr-416	789	19	the	the	DET
ftr-416	789	20	true	true	ADJ
ftr-416	789	21	nature	nature	NOUN
ftr-416	789	22	of	of	ADP
ftr-416	789	23	the	the	DET
ftr-416	789	24	withdrawal	withdrawal	NOUN
ftr-416	789	25	power	power	NOUN
ftr-416	789	26	would	would	AUX
ftr-416	789	27	likely	likely	ADV
ftr-416	789	28	be	be	AUX
ftr-416	789	29	revealed	reveal	VERB
ftr-416	789	30	.	.	PUNCT
ftr-416	790	1	see	see	VERB
ftr-416	790	2	,	,	PUNCT
ftr-416	790	3	e.g.	e.g.	ADV
ftr-416	790	4	,	,	PUNCT
ftr-416	790	5	trial	trial	NOUN
ftr-416	790	6	transcript	transcript	NOUN
ftr-416	790	7	at	at	ADP
ftr-416	790	8	35	35	NUM
ftr-416	790	9	-	-	SYM
ftr-416	790	10	6	6	NUM
ftr-416	790	11	,	,	PUNCT
ftr-416	790	12	estate	estate	NOUN
ftr-416	790	13	of	of	ADP
ftr-416	790	14	kohlsaat	kohlsaat	NOUN
ftr-416	790	15	,	,	PUNCT
ftr-416	790	16	73	73	NUM
ftr-416	790	17	t.c	t.c	PROPN
ftr-416	790	18	.	.	PROPN
ftr-416	790	19	memo	memo	NOUN
ftr-416	790	20	(	(	PUNCT
ftr-416	790	21	cch	cch	NOUN
ftr-416	790	22	)	)	PUNCT
ftr-416	790	23	at	at	ADP
ftr-416	790	24	2732	2732	NUM
ftr-416	790	25	(	(	PUNCT
ftr-416	790	26	noting	note	VERB
ftr-416	790	27	the	the	DET
ftr-416	790	28	trial	trial	NOUN
ftr-416	790	29	judge	judge	NOUN
ftr-416	790	30	’s	’s	PART
ftr-416	790	31	skepticism	skepticism	NOUN
ftr-416	790	32	regarding	regard	VERB
ftr-416	790	33	testimony	testimony	NOUN
ftr-416	790	34	that	that	SCONJ
ftr-416	790	35	no	no	DET
ftr-416	790	36	conversations	conversation	NOUN
ftr-416	790	37	between	between	ADP
ftr-416	790	38	the	the	DET
ftr-416	790	39	donor	donor	NOUN
ftr-416	790	40	and	and	CCONJ
ftr-416	790	41	the	the	DET
ftr-416	790	42	power	power	NOUN
ftr-416	790	43	-	-	PUNCT
ftr-416	790	44	holders	holder	NOUN
ftr-416	790	45	regarding	regard	VERB
ftr-416	790	46	the	the	DET
ftr-416	790	47	withdrawal	withdrawal	NOUN
ftr-416	790	48	powers	power	NOUN
ftr-416	790	49	took	take	VERB
ftr-416	790	50	place	place	NOUN
ftr-416	790	51	)	)	PUNCT
ftr-416	790	52	.	.	PUNCT
ftr-416	791	1	even	even	ADV
ftr-416	791	2	if	if	SCONJ
ftr-416	791	3	the	the	DET
ftr-416	791	4	parties	party	NOUN
ftr-416	791	5	informally	informally	ADV
ftr-416	791	6	agreed	agree	VERB
ftr-416	791	7	to	to	PART
ftr-416	791	8	allow	allow	VERB
ftr-416	791	9	the	the	DET
ftr-416	791	10	powers	power	NOUN
ftr-416	791	11	to	to	ADP
ftr-416	791	12	lapse	lapse	NOUN
ftr-416	791	13	,	,	PUNCT
ftr-416	791	14	it	it	PRON
ftr-416	791	15	is	be	AUX
ftr-416	791	16	possible	possible	ADJ
ftr-416	791	17	that	that	SCONJ
ftr-416	791	18	the	the	DET
ftr-416	791	19	exclusions	exclusion	NOUN
ftr-416	791	20	would	would	AUX
ftr-416	791	21	be	be	AUX
ftr-416	791	22	allowed	allow	VERB
ftr-416	791	23	.	.	PUNCT
ftr-416	792	1	estate	estate	NOUN
ftr-416	792	2	of	of	ADP
ftr-416	792	3	holland	holland	PROPN
ftr-416	792	4	,	,	PUNCT
ftr-416	792	5	73	73	NUM
ftr-416	792	6	t.c	t.c	PROPN
ftr-416	792	7	.	.	PROPN
ftr-416	792	8	memo	memo	NOUN
ftr-416	792	9	(	(	PUNCT
ftr-416	792	10	cch	cch	NOUN
ftr-416	792	11	)	)	PUNCT
ftr-416	792	12	at	at	ADP
ftr-416	792	13	3237	3237	NUM
ftr-416	792	14	-	-	SYM
ftr-416	792	15	10	10	NUM
ftr-416	792	16	.	.	PUNCT
ftr-416	793	1	cf	cf	NOUN
ftr-416	793	2	.	.	PUNCT
ftr-416	794	1	fogel	fogel	PROPN
ftr-416	794	2	,	,	PUNCT
ftr-416	794	3	supra	supra	PROPN
ftr-416	794	4	note	note	PROPN
ftr-416	794	5	21	21	NUM
ftr-416	794	6	,	,	PUNCT
ftr-416	794	7	at	at	ADP
ftr-416	794	8	613	613	NUM
ftr-416	794	9	.	.	PUNCT
ftr-416	794	10	is	be	AUX
ftr-416	794	11	sufficiently	sufficiently	ADV
ftr-416	794	12	stilted	stilte	VERB
ftr-416	794	13	as	as	SCONJ
ftr-416	794	14	to	to	PART
ftr-416	794	15	make	make	VERB
ftr-416	794	16	it	it	PRON
ftr-416	794	17	apparent	apparent	ADJ
ftr-416	794	18	that	that	SCONJ
ftr-416	794	19	the	the	DET
ftr-416	794	20	notice	notice	NOUN
ftr-416	794	21	was	be	AUX
ftr-416	794	22	written	write	VERB
ftr-416	794	23	by	by	ADP
ftr-416	794	24	the	the	DET
ftr-416	794	25	attorney.120	attorney.120	PROPN
ftr-416	794	26	thus	thus	ADV
ftr-416	794	27	,	,	PUNCT
ftr-416	794	28	crummey	crummey	PROPN
ftr-416	794	29	notices	notice	VERB
ftr-416	794	30	not	not	PART
ftr-416	794	31	only	only	ADV
ftr-416	794	32	notify	notify	VERB
ftr-416	794	33	the	the	DET
ftr-416	794	34	power	power	NOUN
ftr-416	794	35	-	-	PUNCT
ftr-416	794	36	holder	holder	NOUN
ftr-416	794	37	of	of	ADP
ftr-416	794	38	the	the	DET
ftr-416	794	39	existence	existence	NOUN
ftr-416	794	40	of	of	ADP
ftr-416	794	41	the	the	DET
ftr-416	794	42	power	power	NOUN
ftr-416	794	43	,	,	PUNCT
ftr-416	794	44	they	they	PRON
ftr-416	794	45	also	also	ADV
ftr-416	794	46	effectively	effectively	ADV
ftr-416	794	47	,	,	PUNCT
ftr-416	794	48	albeit	albeit	SCONJ
ftr-416	794	49	silently	silently	ADV
ftr-416	794	50	,	,	PUNCT
ftr-416	794	51	communicate	communicate	VERB
ftr-416	794	52	that	that	SCONJ
ftr-416	794	53	the	the	DET
ftr-416	794	54	power	power	NOUN
ftr-416	794	55	is	be	AUX
ftr-416	794	56	not	not	PART
ftr-416	794	57	meant	mean	VERB
ftr-416	794	58	to	to	PART
ftr-416	794	59	be	be	AUX
ftr-416	794	60	exercised.121	exercised.121	ADJ
ftr-416	794	61	even	even	ADV
ftr-416	794	62	if	if	SCONJ
ftr-416	794	63	the	the	DET
ftr-416	794	64	power	power	NOUN
ftr-416	794	65	-	-	PUNCT
ftr-416	794	66	holder	holder	NOUN
ftr-416	794	67	were	be	AUX
ftr-416	794	68	inclined	incline	VERB
ftr-416	794	69	to	to	PART
ftr-416	794	70	exercise	exercise	VERB
ftr-416	794	71	the	the	DET
ftr-416	794	72	power	power	NOUN
ftr-416	794	73	,	,	PUNCT
ftr-416	794	74	he	he	PRON
ftr-416	794	75	would	would	AUX
ftr-416	794	76	be	be	AUX
ftr-416	794	77	unlikely	unlikely	ADJ
ftr-416	794	78	to	to	PART
ftr-416	794	79	risk	risk	VERB
ftr-416	794	80	angering	anger	VERB
ftr-416	794	81	the	the	DET
ftr-416	794	82	donor	donor	NOUN
ftr-416	794	83	2003	2003	NUM
ftr-416	794	84	]	]	PUNCT
ftr-416	794	85	back	back	ADV
ftr-416	794	86	to	to	ADP
ftr-416	794	87	the	the	DET
ftr-416	794	88	fu	fu	PROPN
ftr-416	794	89	ture	ture	PROPN
ftr-416	794	90	interest	interest	PROPN
ftr-416	794	91	213	213	NUM
ftr-416	794	92	122	122	NUM
ftr-416	794	93	.	.	PUNCT
ftr-416	795	1	smith	smith	PROPN
ftr-416	795	2	,	,	PUNCT
ftr-416	795	3	supra	supra	PROPN
ftr-416	795	4	note	note	PROPN
ftr-416	795	5	38	38	NUM
ftr-416	795	6	,	,	PUNCT
ftr-416	795	7	at	at	ADP
ftr-416	795	8	390	390	NUM
ftr-416	795	9	;	;	PUNCT
ftr-416	795	10	peschel	peschel	PROPN
ftr-416	795	11	,	,	PUNCT
ftr-416	795	12	supra	supra	PROPN
ftr-416	795	13	note	note	PROPN
ftr-416	795	14	19	19	NUM
ftr-416	795	15	,	,	PUNCT
ftr-416	795	16	at	at	ADP
ftr-416	795	17	¶	¶	PROPN
ftr-416	795	18	1401.2	1401.2	NUM
ftr-416	795	19	;	;	PUNCT
ftr-416	795	20	see	see	VERB
ftr-416	795	21	also	also	ADV
ftr-416	795	22	jane	jane	PROPN
ftr-416	795	23	ann	ann	PROPN
ftr-416	795	24	schiltz	schiltz	PROPN
ftr-416	795	25	,	,	PUNCT
ftr-416	795	26	life	life	NOUN
ftr-416	795	27	without	without	ADP
ftr-416	795	28	crummey	crummey	NOUN
ftr-416	795	29	,	,	PUNCT
ftr-416	795	30	sd85	sd85	PROPN
ftr-416	795	31	ali	ali	PROPN
ftr-416	795	32	-	-	PUNCT
ftr-416	795	33	aba	aba	PROPN
ftr-416	795	34	1541	1541	NUM
ftr-416	795	35	,	,	PUNCT
ftr-416	795	36	1551	1551	NUM
ftr-416	795	37	(	(	PUNCT
ftr-416	795	38	1999	1999	NUM
ftr-416	795	39	)	)	PUNCT
ftr-416	795	40	(	(	PUNCT
ftr-416	796	1	suggesting	suggest	VERB
ftr-416	796	2	that	that	SCONJ
ftr-416	796	3	trusts	trust	NOUN
ftr-416	796	4	include	include	VERB
ftr-416	796	5	provisions	provision	NOUN
ftr-416	796	6	allowing	allow	VERB
ftr-416	796	7	the	the	DET
ftr-416	796	8	grantor	grantor	NOUN
ftr-416	796	9	to	to	PART
ftr-416	796	10	exclude	exclude	VERB
ftr-416	796	11	beneficiaries	beneficiary	NOUN
ftr-416	796	12	who	who	PRON
ftr-416	796	13	have	have	AUX
ftr-416	796	14	previously	previously	ADV
ftr-416	796	15	exercised	exercise	VERB
ftr-416	796	16	the	the	DET
ftr-416	796	17	withdrawal	withdrawal	NOUN
ftr-416	796	18	power	power	NOUN
ftr-416	796	19	from	from	ADP
ftr-416	796	20	future	future	ADJ
ftr-416	796	21	transfers	transfer	NOUN
ftr-416	796	22	)	)	PUNCT
ftr-416	796	23	;	;	PUNCT
ftr-416	796	24	karpf	karpf	PROPN
ftr-416	796	25	v.	v.	ADP
ftr-416	796	26	karpf	karpf	PROPN
ftr-416	796	27	,	,	PUNCT
ftr-416	796	28	481	481	NUM
ftr-416	796	29	n.w.2d	n.w.2d	PROPN
ftr-416	796	30	891	891	NUM
ftr-416	796	31	,	,	PUNCT
ftr-416	796	32	894	894	NUM
ftr-416	796	33	-	-	SYM
ftr-416	796	34	95	95	NUM
ftr-416	796	35	(	(	PUNCT
ftr-416	796	36	neb	neb	PROPN
ftr-416	796	37	.	.	PROPN
ftr-416	796	38	1992	1992	NUM
ftr-416	796	39	)	)	PUNCT
ftr-416	796	40	.	.	PUNCT
ftr-416	797	1	123	123	NUM
ftr-416	797	2	.	.	PUNCT
ftr-416	798	1	david	david	PROPN
ftr-416	798	2	westfall	westfall	PROPN
ftr-416	798	3	,	,	PUNCT
ftr-416	798	4	lapsed	lapse	VERB
ftr-416	798	5	powers	power	NOUN
ftr-416	798	6	of	of	ADP
ftr-416	798	7	withdrawal	withdrawal	NOUN
ftr-416	798	8	and	and	CCONJ
ftr-416	798	9	the	the	DET
ftr-416	798	10	income	income	NOUN
ftr-416	798	11	tax	tax	NOUN
ftr-416	798	12	,	,	PUNCT
ftr-416	798	13	39	39	NUM
ftr-416	798	14	tax	tax	NOUN
ftr-416	798	15	l.	l.	PROPN
ftr-416	798	16	rev	rev	PROPN
ftr-416	798	17	.	.	PROPN
ftr-416	798	18	63	63	NUM
ftr-416	798	19	,	,	PUNCT
ftr-416	798	20	65	65	NUM
ftr-416	798	21	(	(	PUNCT
ftr-416	798	22	1983	1983	NUM
ftr-416	798	23	)	)	PUNCT
ftr-416	798	24	;	;	PUNCT
ftr-416	798	25	sherman	sherman	PROPN
ftr-416	798	26	,	,	PUNCT
ftr-416	798	27	supra	supra	PROPN
ftr-416	798	28	note	note	PROPN
ftr-416	798	29	5	5	NUM
ftr-416	798	30	,	,	PUNCT
ftr-416	798	31	at	at	ADP
ftr-416	798	32	656	656	NUM
ftr-416	798	33	.	.	PUNCT
ftr-416	799	1	124	124	NUM
ftr-416	799	2	.	.	PUNCT
ftr-416	800	1	irc	irc	PROPN
ftr-416	800	2	§	§	PROPN
ftr-416	800	3	2514(e	2514(e	NUM
ftr-416	800	4	)	)	PUNCT
ftr-416	800	5	.	.	PUNCT
ftr-416	801	1	since	since	SCONJ
ftr-416	801	2	the	the	DET
ftr-416	801	3	power	power	NOUN
ftr-416	801	4	-	-	PUNCT
ftr-416	801	5	holder	holder	NOUN
ftr-416	801	6	can	can	AUX
ftr-416	801	7	,	,	PUNCT
ftr-416	801	8	by	by	ADP
ftr-416	801	9	exercising	exercise	VERB
ftr-416	801	10	the	the	DET
ftr-416	801	11	crummey	crummey	NOUN
ftr-416	801	12	power	power	NOUN
ftr-416	801	13	,	,	PUNCT
ftr-416	801	14	appoint	appoint	VERB
ftr-416	801	15	the	the	DET
ftr-416	801	16	property	property	NOUN
ftr-416	801	17	to	to	ADP
ftr-416	801	18	himself	himself	PRON
ftr-416	801	19	,	,	PUNCT
ftr-416	801	20	he	he	PRON
ftr-416	801	21	has	have	VERB
ftr-416	801	22	a	a	DET
ftr-416	801	23	general	general	ADJ
ftr-416	801	24	power	power	NOUN
ftr-416	801	25	of	of	ADP
ftr-416	801	26	appointment	appointment	NOUN
ftr-416	801	27	,	,	PUNCT
ftr-416	801	28	for	for	ADP
ftr-416	801	29	federal	federal	ADJ
ftr-416	801	30	gift	gift	NOUN
ftr-416	801	31	tax	tax	NOUN
ftr-416	801	32	purposes	purpose	NOUN
ftr-416	801	33	.	.	PUNCT
ftr-416	802	1	irc	irc	PROPN
ftr-416	802	2	§	§	PROPN
ftr-416	802	3	2514	2514	NUM
ftr-416	802	4	.	.	PUNCT
ftr-416	803	1	125	125	NUM
ftr-416	803	2	.	.	PUNCT
ftr-416	804	1	if	if	SCONJ
ftr-416	804	2	the	the	DET
ftr-416	804	3	power	power	NOUN
ftr-416	804	4	-	-	PUNCT
ftr-416	804	5	holder	holder	NOUN
ftr-416	804	6	has	have	VERB
ftr-416	804	7	the	the	DET
ftr-416	804	8	right	right	NOUN
ftr-416	804	9	to	to	PART
ftr-416	804	10	control	control	VERB
ftr-416	804	11	trust	trust	NOUN
ftr-416	804	12	assets	asset	NOUN
ftr-416	804	13	after	after	ADP
ftr-416	804	14	the	the	DET
ftr-416	804	15	lapse	lapse	NOUN
ftr-416	804	16	of	of	ADP
ftr-416	804	17	the	the	DET
ftr-416	804	18	crummey	crummey	NOUN
ftr-416	804	19	power	power	NOUN
ftr-416	804	20	,	,	PUNCT
ftr-416	804	21	then	then	ADV
ftr-416	804	22	the	the	DET
ftr-416	804	23	lapse	lapse	NOUN
ftr-416	804	24	will	will	AUX
ftr-416	804	25	not	not	PART
ftr-416	804	26	be	be	AUX
ftr-416	804	27	a	a	DET
ftr-416	804	28	completed	complete	VERB
ftr-416	804	29	gift	gift	NOUN
ftr-416	804	30	since	since	SCONJ
ftr-416	804	31	the	the	DET
ftr-416	804	32	power	power	NOUN
ftr-416	804	33	-	-	PUNCT
ftr-416	804	34	holder	holder	NOUN
ftr-416	804	35	still	still	ADV
ftr-416	804	36	has	have	VERB
ftr-416	804	37	“	"	PUNCT
ftr-416	804	38	dominion	dominion	NOUN
ftr-416	804	39	and	and	CCONJ
ftr-416	804	40	control	control	NOUN
ftr-416	804	41	”	"	PUNCT
ftr-416	804	42	over	over	ADP
ftr-416	804	43	the	the	DET
ftr-416	804	44	assets	asset	NOUN
ftr-416	804	45	.	.	PUNCT
ftr-416	805	1	see	see	VERB
ftr-416	805	2	regs	reg	NOUN
ftr-416	805	3	.	.	PUNCT
ftr-416	806	1	§	§	PROPN
ftr-416	806	2	25.2511	25.2511	NUM
ftr-416	806	3	-	-	SYM
ftr-416	806	4	2(a	2(a	NUM
ftr-416	806	5	)	)	PUNCT
ftr-416	806	6	;	;	PUNCT
ftr-416	806	7	priv	priv	NOUN
ftr-416	806	8	.	.	PUNCT
ftr-416	807	1	ltr	ltr	PROPN
ftr-416	807	2	.	.	PUNCT
ftr-416	807	3	rul	rul	PROPN
ftr-416	807	4	.	.	PUNCT
ftr-416	807	5	85	85	NUM
ftr-416	807	6	-	-	SYM
ftr-416	807	7	17	17	NUM
ftr-416	807	8	-	-	SYM
ftr-416	807	9	052	052	NUM
ftr-416	807	10	(	(	PUNCT
ftr-416	807	11	jan	jan	PROPN
ftr-416	807	12	.	.	PROPN
ftr-416	807	13	29	29	NUM
ftr-416	807	14	,	,	PUNCT
ftr-416	807	15	1985	1985	NUM
ftr-416	807	16	)	)	PUNCT
ftr-416	807	17	;	;	PUNCT
ftr-416	808	1	priv	priv	NOUN
ftr-416	808	2	.	.	PUNCT
ftr-416	809	1	ltr	ltr	PROPN
ftr-416	809	2	.	.	PUNCT
ftr-416	810	1	rul	rul	PROPN
ftr-416	810	2	.	.	PUNCT
ftr-416	811	1	82	82	NUM
ftr-416	811	2	-	-	SYM
ftr-416	811	3	29	29	NUM
ftr-416	811	4	-	-	SYM
ftr-416	811	5	097	097	NUM
ftr-416	811	6	.	.	PUNCT
ftr-416	812	1	thus	thus	ADV
ftr-416	812	2	,	,	PUNCT
ftr-416	812	3	for	for	ADP
ftr-416	812	4	example	example	NOUN
ftr-416	812	5	,	,	PUNCT
ftr-416	812	6	if	if	SCONJ
ftr-416	812	7	the	the	DET
ftr-416	812	8	power	power	NOUN
ftr-416	812	9	-	-	PUNCT
ftr-416	812	10	holder	holder	NOUN
ftr-416	812	11	has	have	VERB
ftr-416	812	12	a	a	DET
ftr-416	812	13	power	power	NOUN
ftr-416	812	14	of	of	ADP
ftr-416	812	15	appointment	appointment	NOUN
ftr-416	812	16	(	(	PUNCT
ftr-416	812	17	even	even	ADV
ftr-416	812	18	a	a	DET
ftr-416	812	19	non	non	ADJ
ftr-416	812	20	-	-	ADJ
ftr-416	812	21	general	general	ADJ
ftr-416	812	22	power	power	NOUN
ftr-416	812	23	of	of	ADP
ftr-416	812	24	appointment	appointment	NOUN
ftr-416	812	25	)	)	PUNCT
ftr-416	812	26	over	over	ADP
ftr-416	812	27	the	the	DET
ftr-416	812	28	trust	trust	NOUN
ftr-416	812	29	assets	asset	NOUN
ftr-416	812	30	,	,	PUNCT
ftr-416	812	31	then	then	ADV
ftr-416	812	32	the	the	DET
ftr-416	812	33	lapse	lapse	NOUN
ftr-416	812	34	of	of	ADP
ftr-416	812	35	the	the	DET
ftr-416	812	36	crummey	crummey	NOUN
ftr-416	812	37	power	power	NOUN
ftr-416	812	38	will	will	AUX
ftr-416	812	39	not	not	PART
ftr-416	812	40	be	be	AUX
ftr-416	812	41	a	a	DET
ftr-416	812	42	completed	complete	VERB
ftr-416	812	43	gift	gift	NOUN
ftr-416	812	44	and	and	CCONJ
ftr-416	812	45	no	no	DET
ftr-416	812	46	adverse	adverse	ADJ
ftr-416	812	47	gift	gift	NOUN
ftr-416	812	48	tax	tax	NOUN
ftr-416	812	49	ramifications	ramification	NOUN
ftr-416	812	50	to	to	ADP
ftr-416	812	51	the	the	DET
ftr-416	812	52	power	power	NOUN
ftr-416	812	53	-	-	PUNCT
ftr-416	812	54	holder	holder	NOUN
ftr-416	812	55	ensue	ensue	NOUN
ftr-416	812	56	.	.	PUNCT
ftr-416	813	1	126	126	X
ftr-416	813	2	.	.	PUNCT
ftr-416	814	1	if	if	SCONJ
ftr-416	814	2	the	the	DET
ftr-416	814	3	power	power	NOUN
ftr-416	814	4	-	-	PUNCT
ftr-416	814	5	holder	holder	NOUN
ftr-416	814	6	is	be	AUX
ftr-416	814	7	the	the	DET
ftr-416	814	8	sole	sole	ADJ
ftr-416	814	9	beneficiary	beneficiary	NOUN
ftr-416	814	10	,	,	PUNCT
ftr-416	814	11	then	then	ADV
ftr-416	814	12	lapse	lapse	NOUN
ftr-416	814	13	of	of	ADP
ftr-416	814	14	a	a	DET
ftr-416	814	15	crummey	crummey	NOUN
ftr-416	814	16	power	power	NOUN
ftr-416	814	17	is	be	AUX
ftr-416	814	18	not	not	PART
ftr-416	814	19	a	a	DET
ftr-416	814	20	gift	gift	NOUN
ftr-416	814	21	for	for	ADP
ftr-416	814	22	want	want	NOUN
ftr-416	814	23	of	of	ADP
ftr-416	814	24	a	a	DET
ftr-416	814	25	donee	donee	NOUN
ftr-416	814	26	.	.	PUNCT
ftr-416	815	1	priv	priv	PROPN
ftr-416	815	2	.	.	PUNCT
ftr-416	816	1	ltr	ltr	PROPN
ftr-416	816	2	.	.	PUNCT
ftr-416	817	1	rul	rul	PROPN
ftr-416	817	2	.	.	PUNCT
ftr-416	818	1	81	81	NUM
ftr-416	818	2	-	-	SYM
ftr-416	818	3	42	42	NUM
ftr-416	818	4	-	-	PUNCT
ftr-416	818	5	061	061	NUM
ftr-416	818	6	(	(	PUNCT
ftr-416	818	7	july	july	PROPN
ftr-416	818	8	21	21	NUM
ftr-416	818	9	,	,	PUNCT
ftr-416	818	10	1981	1981	NUM
ftr-416	818	11	)	)	PUNCT
ftr-416	818	12	.	.	PUNCT
ftr-416	819	1	127	127	NUM
ftr-416	819	2	.	.	PUNCT
ftr-416	820	1	the	the	DET
ftr-416	820	2	lapse	lapse	NOUN
ftr-416	820	3	of	of	ADP
ftr-416	820	4	a	a	DET
ftr-416	820	5	general	general	ADJ
ftr-416	820	6	power	power	NOUN
ftr-416	820	7	of	of	ADP
ftr-416	820	8	appointment	appointment	NOUN
ftr-416	820	9	,	,	PUNCT
ftr-416	820	10	such	such	ADJ
ftr-416	820	11	as	as	ADP
ftr-416	820	12	a	a	DET
ftr-416	820	13	crummey	crummey	NOUN
ftr-416	820	14	power	power	NOUN
ftr-416	820	15	,	,	PUNCT
ftr-416	820	16	is	be	AUX
ftr-416	820	17	deemed	deem	VERB
ftr-416	820	18	to	to	PART
ftr-416	820	19	be	be	AUX
ftr-416	820	20	a	a	DET
ftr-416	820	21	transfer	transfer	NOUN
ftr-416	820	22	of	of	ADP
ftr-416	820	23	property	property	NOUN
ftr-416	820	24	only	only	ADV
ftr-416	820	25	to	to	ADP
ftr-416	820	26	the	the	DET
ftr-416	820	27	extent	extent	NOUN
ftr-416	820	28	that	that	SCONJ
ftr-416	820	29	the	the	DET
ftr-416	820	30	amount	amount	NOUN
ftr-416	820	31	of	of	ADP
ftr-416	820	32	the	the	DET
ftr-416	820	33	lapsed	lapse	VERB
ftr-416	820	34	power	power	NOUN
ftr-416	820	35	exceeds	exceed	VERB
ftr-416	820	36	the	the	DET
ftr-416	820	37	greater	great	ADJ
ftr-416	820	38	of	of	ADP
ftr-416	820	39	:	:	PUNCT
ftr-416	820	40	(	(	PUNCT
ftr-416	820	41	i	i	NOUN
ftr-416	820	42	)	)	PUNCT
ftr-416	820	43	$	$	SYM
ftr-416	820	44	5,000	5,000	NUM
ftr-416	820	45	or	or	CCONJ
ftr-416	820	46	(	(	PUNCT
ftr-416	820	47	ii	ii	NOUN
ftr-416	820	48	)	)	PUNCT
ftr-416	820	49	five	five	NUM
ftr-416	820	50	percent	percent	NOUN
ftr-416	820	51	of	of	ADP
ftr-416	820	52	the	the	DET
ftr-416	820	53	value	value	NOUN
ftr-416	820	54	of	of	ADP
ftr-416	820	55	the	the	DET
ftr-416	820	56	trust	trust	NOUN
ftr-416	820	57	principal	principal	NOUN
ftr-416	820	58	from	from	ADP
ftr-416	820	59	which	which	PRON
ftr-416	820	60	the	the	DET
ftr-416	820	61	power	power	NOUN
ftr-416	820	62	could	could	AUX
ftr-416	820	63	have	have	AUX
ftr-416	820	64	been	be	AUX
ftr-416	820	65	satisfied	satisfied	ADJ
ftr-416	820	66	.	.	PUNCT
ftr-416	821	1	irc	irc	PROPN
ftr-416	821	2	§	§	PROPN
ftr-416	821	3	2514(e	2514(e	NUM
ftr-416	821	4	)	)	PUNCT
ftr-416	821	5	;	;	PUNCT
ftr-416	821	6	regs	reg	NOUN
ftr-416	821	7	.	.	PUNCT
ftr-416	822	1	§	§	PROPN
ftr-416	822	2	25.2514	25.2514	NUM
ftr-416	822	3	-	-	SYM
ftr-416	822	4	3(c)(4	3(c)(4	NUM
ftr-416	822	5	)	)	PUNCT
ftr-416	822	6	.	.	PUNCT
ftr-416	823	1	thus	thus	ADV
ftr-416	823	2	,	,	PUNCT
ftr-416	823	3	the	the	DET
ftr-416	823	4	lapse	lapse	NOUN
ftr-416	823	5	of	of	ADP
ftr-416	823	6	a	a	DET
ftr-416	823	7	withdrawal	withdrawal	NOUN
ftr-416	823	8	power	power	NOUN
ftr-416	823	9	that	that	PRON
ftr-416	823	10	does	do	AUX
ftr-416	823	11	not	not	PART
ftr-416	823	12	exceed	exceed	VERB
ftr-416	823	13	the	the	DET
ftr-416	823	14	“	"	PUNCT
ftr-416	823	15	five	five	NUM
ftr-416	823	16	and	and	CCONJ
ftr-416	823	17	five	five	NUM
ftr-416	823	18	”	"	PUNCT
ftr-416	823	19	amount	amount	NOUN
ftr-416	823	20	will	will	AUX
ftr-416	823	21	not	not	PART
ftr-416	823	22	be	be	AUX
ftr-416	823	23	taxed	tax	VERB
ftr-416	823	24	as	as	ADP
ftr-416	823	25	a	a	DET
ftr-416	823	26	gift	gift	NOUN
ftr-416	823	27	by	by	ADP
ftr-416	823	28	the	the	DET
ftr-416	823	29	power	power	NOUN
ftr-416	823	30	-	-	PUNCT
ftr-416	823	31	holder	holder	NOUN
ftr-416	823	32	.	.	PUNCT
ftr-416	824	1	irc	irc	PROPN
ftr-416	824	2	§	§	PROPN
ftr-416	824	3	2514(e	2514(e	NUM
ftr-416	824	4	)	)	PUNCT
ftr-416	824	5	.	.	PUNCT
ftr-416	825	1	indeed	indeed	ADV
ftr-416	825	2	,	,	PUNCT
ftr-416	825	3	it	it	PRON
ftr-416	825	4	is	be	AUX
ftr-416	825	5	a	a	DET
ftr-416	825	6	common	common	ADJ
ftr-416	825	7	practice	practice	NOUN
ftr-416	825	8	to	to	PART
ftr-416	825	9	limit	limit	VERB
ftr-416	825	10	crummey	crummey	NOUN
ftr-416	825	11	powers	power	NOUN
ftr-416	825	12	accordingly	accordingly	ADV
ftr-416	825	13	.	.	PUNCT
ftr-416	826	1	rothberg	rothberg	PROPN
ftr-416	826	2	,	,	PUNCT
ftr-416	826	3	supra	supra	PROPN
ftr-416	826	4	note	note	NOUN
ftr-416	826	5	112	112	NUM
ftr-416	826	6	,	,	PUNCT
ftr-416	826	7	at	at	ADP
ftr-416	826	8	324	324	NUM
ftr-416	826	9	-	-	SYM
ftr-416	826	10	25	25	NUM
ftr-416	826	11	;	;	PUNCT
ftr-416	826	12	slade	slade	PROPN
ftr-416	826	13	,	,	PUNCT
ftr-416	826	14	supra	supra	PROPN
ftr-416	826	15	note	note	NOUN
ftr-416	826	16	20	20	NUM
ftr-416	826	17	,	,	PUNCT
ftr-416	826	18	at	at	ADP
ftr-416	826	19	a-14	a-14	PROPN
ftr-416	826	20	–	–	PUNCT
ftr-416	826	21	a15	a15	NOUN
ftr-416	826	22	.	.	PUNCT
ftr-416	827	1	a	a	DET
ftr-416	827	2	withdrawal	withdrawal	NOUN
ftr-416	827	3	power	power	NOUN
ftr-416	827	4	so	so	ADV
ftr-416	827	5	limited	limited	ADJ
ftr-416	827	6	is	be	AUX
ftr-416	827	7	frequently	frequently	ADV
ftr-416	827	8	called	call	VERB
ftr-416	827	9	a	a	DET
ftr-416	827	10	“	"	PUNCT
ftr-416	827	11	five	five	NUM
ftr-416	827	12	and	and	CCONJ
ftr-416	827	13	five	five	NUM
ftr-416	827	14	”	"	PUNCT
ftr-416	827	15	power	power	NOUN
ftr-416	827	16	.	.	PUNCT
ftr-416	828	1	rothberg	rothberg	PROPN
ftr-416	828	2	,	,	PUNCT
ftr-416	828	3	supra	supra	PROPN
ftr-416	828	4	note	note	NOUN
ftr-416	828	5	112	112	NUM
ftr-416	828	6	,	,	PUNCT
ftr-416	828	7	at	at	ADP
ftr-416	828	8	324	324	NUM
ftr-416	828	9	.	.	PUNCT
ftr-416	829	1	if	if	SCONJ
ftr-416	829	2	the	the	DET
ftr-416	829	3	withdrawal	withdrawal	NOUN
ftr-416	829	4	power	power	NOUN
ftr-416	829	5	is	be	AUX
ftr-416	829	6	limited	limit	VERB
ftr-416	829	7	to	to	ADP
ftr-416	829	8	the	the	DET
ftr-416	829	9	five	five	NUM
ftr-416	829	10	and	and	CCONJ
ftr-416	829	11	five	five	NUM
ftr-416	829	12	amount	amount	NOUN
ftr-416	829	13	,	,	PUNCT
ftr-416	829	14	the	the	DET
ftr-416	829	15	donor	donor	NOUN
ftr-416	829	16	will	will	AUX
ftr-416	829	17	receive	receive	VERB
ftr-416	829	18	a	a	DET
ftr-416	829	19	similarly	similarly	ADV
ftr-416	829	20	limited	limit	VERB
ftr-416	829	21	exclusion	exclusion	NOUN
ftr-416	829	22	.	.	PUNCT
ftr-416	830	1	since	since	SCONJ
ftr-416	830	2	the	the	DET
ftr-416	830	3	annual	annual	ADJ
ftr-416	830	4	exclusion	exclusion	NOUN
ftr-416	830	5	is	be	AUX
ftr-416	830	6	currently	currently	ADV
ftr-416	830	7	,	,	PUNCT
ftr-416	830	8	$	$	SYM
ftr-416	830	9	11,000	11,000	NUM
ftr-416	830	10	per	per	ADP
ftr-416	830	11	year	year	NOUN
ftr-416	830	12	,	,	PUNCT
ftr-416	830	13	limiting	limit	VERB
ftr-416	830	14	the	the	DET
ftr-416	830	15	power	power	NOUN
ftr-416	830	16	(	(	PUNCT
ftr-416	830	17	and	and	CCONJ
ftr-416	830	18	thus	thus	ADV
ftr-416	830	19	the	the	DET
ftr-416	830	20	exclusion	exclusion	NOUN
ftr-416	830	21	allowed	allow	VERB
ftr-416	830	22	)	)	PUNCT
ftr-416	830	23	to	to	ADP
ftr-416	830	24	the	the	DET
ftr-416	830	25	five	five	NUM
ftr-416	830	26	and	and	CCONJ
ftr-416	830	27	five	five	NUM
ftr-416	830	28	amount	amount	NOUN
ftr-416	830	29	potentially	potentially	ADV
ftr-416	830	30	wastes	waste	VERB
ftr-416	830	31	a	a	DET
ftr-416	830	32	portion	portion	NOUN
ftr-416	830	33	of	of	ADP
ftr-416	830	34	the	the	DET
ftr-416	830	35	allowable	allowable	ADJ
ftr-416	830	36	exclusion	exclusion	NOUN
ftr-416	830	37	.	.	PUNCT
ftr-416	831	1	rev	rev	PROPN
ftr-416	831	2	.	.	PROPN
ftr-416	831	3	proc	proc	PROPN
ftr-416	831	4	.	.	PUNCT
ftr-416	832	1	2001	2001	NUM
ftr-416	832	2	-	-	SYM
ftr-416	832	3	59	59	NUM
ftr-416	832	4	,	,	PUNCT
ftr-416	832	5	2001	2001	NUM
ftr-416	832	6	-	-	SYM
ftr-416	832	7	52	52	NUM
ftr-416	832	8	i.r.b	i.r.b	NOUN
ftr-416	832	9	.	.	PUNCT
ftr-416	833	1	623	623	NUM
ftr-416	833	2	.	.	PUNCT
ftr-416	834	1	in	in	ADP
ftr-416	834	2	order	order	NOUN
ftr-416	834	3	to	to	PART
ftr-416	834	4	obtain	obtain	VERB
ftr-416	834	5	a	a	DET
ftr-416	834	6	greater	great	ADJ
ftr-416	834	7	annual	annual	ADJ
ftr-416	834	8	exclusion	exclusion	NOUN
ftr-416	834	9	for	for	ADP
ftr-416	834	10	the	the	DET
ftr-416	834	11	donor	donor	NOUN
ftr-416	834	12	,	,	PUNCT
ftr-416	834	13	a	a	DET
ftr-416	834	14	technique	technique	NOUN
ftr-416	834	15	called	call	VERB
ftr-416	834	16	a	a	DET
ftr-416	834	17	“	"	PUNCT
ftr-416	834	18	hanging	hang	VERB
ftr-416	834	19	crummey	crummey	PROPN
ftr-416	834	20	power	power	NOUN
ftr-416	834	21	”	"	PUNCT
ftr-416	834	22	may	may	AUX
ftr-416	834	23	be	be	AUX
ftr-416	834	24	employed	employ	VERB
ftr-416	834	25	.	.	PUNCT
ftr-416	835	1	a	a	DET
ftr-416	835	2	hanging	hang	VERB
ftr-416	835	3	crummey	crummey	NOUN
ftr-416	835	4	power	power	NOUN
ftr-416	835	5	by	by	ADP
ftr-416	835	6	choosing	choose	VERB
ftr-416	835	7	to	to	PART
ftr-416	835	8	exercise	exercise	VERB
ftr-416	835	9	the	the	DET
ftr-416	835	10	withdrawal	withdrawal	NOUN
ftr-416	835	11	power.122	power.122	NOUN
ftr-416	835	12	indeed	indeed	ADV
ftr-416	835	13	,	,	PUNCT
ftr-416	835	14	crummey	crummey	PROPN
ftr-416	835	15	powers	power	NOUN
ftr-416	835	16	are	be	AUX
ftr-416	835	17	very	very	ADV
ftr-416	835	18	rarely	rarely	ADV
ftr-416	835	19	exercised.123	exercised.123	NOUN
ftr-416	835	20	the	the	DET
ftr-416	835	21	lapse	lapse	NOUN
ftr-416	835	22	of	of	ADP
ftr-416	835	23	a	a	DET
ftr-416	835	24	crummey	crummey	NOUN
ftr-416	835	25	power	power	NOUN
ftr-416	835	26	is	be	AUX
ftr-416	835	27	largely	largely	ADV
ftr-416	835	28	irrelevant	irrelevant	ADJ
ftr-416	835	29	to	to	ADP
ftr-416	835	30	the	the	DET
ftr-416	835	31	donor	donor	NOUN
ftr-416	835	32	from	from	ADP
ftr-416	835	33	a	a	DET
ftr-416	835	34	transfer	transfer	NOUN
ftr-416	835	35	tax	tax	NOUN
ftr-416	835	36	viewpoint	viewpoint	NOUN
ftr-416	835	37	.	.	PUNCT
ftr-416	836	1	the	the	DET
ftr-416	836	2	donor	donor	NOUN
ftr-416	836	3	may	may	AUX
ftr-416	836	4	take	take	VERB
ftr-416	836	5	advantage	advantage	NOUN
ftr-416	836	6	of	of	ADP
ftr-416	836	7	the	the	DET
ftr-416	836	8	annual	annual	ADJ
ftr-416	836	9	exclusion	exclusion	NOUN
ftr-416	836	10	regardless	regardless	ADV
ftr-416	836	11	of	of	ADP
ftr-416	836	12	whether	whether	SCONJ
ftr-416	836	13	the	the	DET
ftr-416	836	14	power	power	NOUN
ftr-416	836	15	is	be	AUX
ftr-416	836	16	exercised	exercise	VERB
ftr-416	836	17	.	.	PUNCT
ftr-416	837	1	the	the	DET
ftr-416	837	2	lapse	lapse	NOUN
ftr-416	837	3	of	of	ADP
ftr-416	837	4	a	a	DET
ftr-416	837	5	crummey	crummey	NOUN
ftr-416	837	6	power	power	NOUN
ftr-416	837	7	is	be	AUX
ftr-416	837	8	,	,	PUNCT
ftr-416	837	9	however	however	ADV
ftr-416	837	10	,	,	PUNCT
ftr-416	837	11	a	a	DET
ftr-416	837	12	potentially	potentially	ADV
ftr-416	837	13	significant	significant	ADJ
ftr-416	837	14	transfer	transfer	NOUN
ftr-416	837	15	tax	tax	NOUN
ftr-416	837	16	event	event	NOUN
ftr-416	837	17	for	for	ADP
ftr-416	837	18	the	the	DET
ftr-416	837	19	power	power	NOUN
ftr-416	837	20	-	-	PUNCT
ftr-416	837	21	holder	holder	NOUN
ftr-416	837	22	.	.	PUNCT
ftr-416	838	1	when	when	SCONJ
ftr-416	838	2	the	the	DET
ftr-416	838	3	power	power	NOUN
ftr-416	838	4	lapses	lapse	NOUN
ftr-416	838	5	,	,	PUNCT
ftr-416	838	6	the	the	DET
ftr-416	838	7	power	power	NOUN
ftr-416	838	8	-	-	PUNCT
ftr-416	838	9	holder	holder	NOUN
ftr-416	838	10	is	be	AUX
ftr-416	838	11	deemed	deem	VERB
ftr-416	838	12	to	to	PART
ftr-416	838	13	have	have	AUX
ftr-416	838	14	made	make	VERB
ftr-416	838	15	a	a	DET
ftr-416	838	16	transfer	transfer	NOUN
ftr-416	838	17	of	of	ADP
ftr-416	838	18	the	the	DET
ftr-416	838	19	assets	asset	NOUN
ftr-416	838	20	he	he	PRON
ftr-416	838	21	could	could	AUX
ftr-416	838	22	have	have	VERB
ftr-416	838	23	withdrawn.124	withdrawn.124	PROPN
ftr-416	838	24	thus	thus	ADV
ftr-416	838	25	,	,	PUNCT
ftr-416	838	26	the	the	DET
ftr-416	838	27	power	power	NOUN
ftr-416	838	28	-	-	PUNCT
ftr-416	838	29	holder	holder	NOUN
ftr-416	838	30	has	have	AUX
ftr-416	838	31	potentially125	potentially125	PROPN
ftr-416	838	32	made	make	VERB
ftr-416	838	33	a	a	DET
ftr-416	838	34	taxable	taxable	ADJ
ftr-416	838	35	gift	gift	NOUN
ftr-416	838	36	to	to	ADP
ftr-416	838	37	the	the	DET
ftr-416	838	38	other	other	ADJ
ftr-416	838	39	beneficiaries	beneficiary	NOUN
ftr-416	838	40	of	of	ADP
ftr-416	838	41	the	the	DET
ftr-416	838	42	trust	trust	NOUN
ftr-416	838	43	,	,	PUNCT
ftr-416	838	44	if	if	SCONJ
ftr-416	838	45	any.126	any.126	NOUN
ftr-416	838	46	there	there	PRON
ftr-416	838	47	are	be	VERB
ftr-416	838	48	a	a	DET
ftr-416	838	49	variety	variety	NOUN
ftr-416	838	50	of	of	ADP
ftr-416	838	51	techniques	technique	NOUN
ftr-416	838	52	to	to	PART
ftr-416	838	53	eliminate	eliminate	VERB
ftr-416	838	54	the	the	DET
ftr-416	838	55	adverse	adverse	ADJ
ftr-416	838	56	gift	gift	NOUN
ftr-416	838	57	tax	tax	NOUN
ftr-416	838	58	consequences	consequence	NOUN
ftr-416	838	59	to	to	ADP
ftr-416	838	60	the	the	DET
ftr-416	838	61	power	power	NOUN
ftr-416	838	62	-	-	PUNCT
ftr-416	838	63	holder.127	holder.127	NOUN
ftr-416	838	64	these	these	DET
ftr-416	838	65	techniques	technique	NOUN
ftr-416	838	66	are	be	AUX
ftr-416	838	67	,	,	PUNCT
ftr-416	838	68	for	for	ADP
ftr-416	838	69	the	the	DET
ftr-416	838	70	most	most	ADJ
ftr-416	838	71	part	part	NOUN
ftr-416	838	72	,	,	PUNCT
ftr-416	838	73	quite	quite	ADV
ftr-416	838	74	effective	effective	ADJ
ftr-416	838	75	.	.	PUNCT
ftr-416	839	1	214	214	NUM
ftr-416	839	2	florida	florida	PROPN
ftr-416	839	3	tax	tax	NOUN
ftr-416	839	4	review	review	NOUN
ftr-416	839	5	[	[	X
ftr-416	839	6	vol.6:2	vol.6:2	NOUN
ftr-416	839	7	allows	allow	VERB
ftr-416	839	8	the	the	DET
ftr-416	839	9	power	power	NOUN
ftr-416	839	10	-	-	PUNCT
ftr-416	839	11	holder(s	holder(s	NOUN
ftr-416	839	12	)	)	PUNCT
ftr-416	839	13	to	to	PART
ftr-416	839	14	withdraw	withdraw	VERB
ftr-416	839	15	the	the	DET
ftr-416	839	16	full	full	ADJ
ftr-416	839	17	amount	amount	NOUN
ftr-416	839	18	covered	cover	VERB
ftr-416	839	19	by	by	ADP
ftr-416	839	20	the	the	DET
ftr-416	839	21	annual	annual	ADJ
ftr-416	839	22	exclusion	exclusion	NOUN
ftr-416	839	23	(	(	PUNCT
ftr-416	839	24	$	$	SYM
ftr-416	839	25	11,000	11,000	NUM
ftr-416	839	26	)	)	PUNCT
ftr-416	839	27	.	.	PUNCT
ftr-416	840	1	louis	louis	PROPN
ftr-416	840	2	s.	s.	PROPN
ftr-416	840	3	harrison	harrison	PROPN
ftr-416	840	4	,	,	PUNCT
ftr-416	840	5	lapse	lapse	NOUN
ftr-416	840	6	of	of	ADP
ftr-416	840	7	crummey	crummey	PROPN
ftr-416	840	8	power	power	NOUN
ftr-416	840	9	need	need	AUX
ftr-416	840	10	not	not	PART
ftr-416	840	11	result	result	VERB
ftr-416	840	12	in	in	ADP
ftr-416	840	13	taxable	taxable	ADJ
ftr-416	840	14	gift	gift	NOUN
ftr-416	840	15	if	if	SCONJ
ftr-416	840	16	hanging	hang	VERB
ftr-416	840	17	power	power	NOUN
ftr-416	840	18	is	be	AUX
ftr-416	840	19	used	use	VERB
ftr-416	840	20	,	,	PUNCT
ftr-416	840	21	17	17	NUM
ftr-416	840	22	estate	estate	NOUN
ftr-416	840	23	planning	plan	VERB
ftr-416	840	24	140	140	NUM
ftr-416	840	25	,	,	PUNCT
ftr-416	840	26	141	141	NUM
ftr-416	840	27	-	-	SYM
ftr-416	840	28	43	43	NUM
ftr-416	840	29	,	,	PUNCT
ftr-416	840	30	(	(	PUNCT
ftr-416	840	31	1990	1990	NUM
ftr-416	840	32	)	)	PUNCT
ftr-416	840	33	.	.	PUNCT
ftr-416	841	1	the	the	DET
ftr-416	841	2	power	power	NOUN
ftr-416	841	3	will	will	AUX
ftr-416	841	4	only	only	ADV
ftr-416	841	5	lapse	lapse	VERB
ftr-416	841	6	to	to	ADP
ftr-416	841	7	the	the	DET
ftr-416	841	8	extent	extent	NOUN
ftr-416	841	9	such	such	ADJ
ftr-416	841	10	lapse	lapse	NOUN
ftr-416	841	11	is	be	AUX
ftr-416	841	12	covered	cover	VERB
ftr-416	841	13	by	by	ADP
ftr-416	841	14	the	the	DET
ftr-416	841	15	five	five	NUM
ftr-416	841	16	and	and	CCONJ
ftr-416	841	17	five	five	NUM
ftr-416	841	18	amount	amount	NOUN
ftr-416	841	19	–	–	PUNCT
ftr-416	841	20	the	the	DET
ftr-416	841	21	remaining	remain	VERB
ftr-416	841	22	portion	portion	NOUN
ftr-416	841	23	that	that	PRON
ftr-416	841	24	could	could	AUX
ftr-416	841	25	have	have	AUX
ftr-416	841	26	been	be	AUX
ftr-416	841	27	withdrawn	withdraw	VERB
ftr-416	841	28	“	"	PUNCT
ftr-416	841	29	hangs	hang	VERB
ftr-416	841	30	”	"	PUNCT
ftr-416	841	31	until	until	ADP
ftr-416	841	32	the	the	DET
ftr-416	841	33	next	next	ADJ
ftr-416	841	34	year	year	NOUN
ftr-416	841	35	.	.	PUNCT
ftr-416	842	1	i	i	PRON
ftr-416	842	2	d.	d.	PROPN
ftr-416	842	3	eventually	eventually	ADV
ftr-416	842	4	the	the	DET
ftr-416	842	5	five	five	NUM
ftr-416	842	6	and	and	CCONJ
ftr-416	842	7	five	five	NUM
ftr-416	842	8	amount	amount	NOUN
ftr-416	842	9	will	will	AUX
ftr-416	842	10	,	,	PUNCT
ftr-416	842	11	as	as	SCONJ
ftr-416	842	12	the	the	DET
ftr-416	842	13	trust	trust	NOUN
ftr-416	842	14	size	size	NOUN
ftr-416	842	15	increases	increase	NOUN
ftr-416	842	16	or	or	CCONJ
ftr-416	842	17	when	when	SCONJ
ftr-416	842	18	gifts	gift	NOUN
ftr-416	842	19	are	be	AUX
ftr-416	842	20	no	no	ADV
ftr-416	842	21	longer	long	ADV
ftr-416	842	22	made	make	VERB
ftr-416	842	23	to	to	ADP
ftr-416	842	24	the	the	DET
ftr-416	842	25	trust	trust	NOUN
ftr-416	842	26	,	,	PUNCT
ftr-416	842	27	catch	catch	VERB
ftr-416	842	28	up	up	ADP
ftr-416	842	29	with	with	ADP
ftr-416	842	30	the	the	DET
ftr-416	842	31	annual	annual	ADJ
ftr-416	842	32	exclusion	exclusion	NOUN
ftr-416	842	33	.	.	PUNCT
ftr-416	843	1	ano	ano	PROPN
ftr-416	843	2	ther	ther	PROPN
ftr-416	843	3	possibility	possibility	NOUN
ftr-416	843	4	is	be	AUX
ftr-416	843	5	the	the	DET
ftr-416	843	6	use	use	NOUN
ftr-416	843	7	of	of	ADP
ftr-416	843	8	naked	naked	ADJ
ftr-416	843	9	crummey	crummey	NOUN
ftr-416	843	10	powers	power	NOUN
ftr-416	843	11	.	.	PUNCT
ftr-416	844	1	specifically	specifically	ADV
ftr-416	844	2	,	,	PUNCT
ftr-416	844	3	numerous	numerous	ADJ
ftr-416	844	4	beneficiaries	beneficiary	NOUN
ftr-416	844	5	with	with	ADP
ftr-416	844	6	little	little	ADJ
ftr-416	844	7	or	or	CCONJ
ftr-416	844	8	no	no	PRON
ftr-416	844	9	interest	interest	NOUN
ftr-416	844	10	in	in	ADP
ftr-416	844	11	the	the	DET
ftr-416	844	12	trust	trust	NOUN
ftr-416	844	13	may	may	AUX
ftr-416	844	14	be	be	AUX
ftr-416	844	15	given	give	VERB
ftr-416	844	16	crummey	crummey	PROPN
ftr-416	844	17	withdrawal	withdrawal	NOUN
ftr-416	844	18	powers	power	NOUN
ftr-416	844	19	.	.	PUNCT
ftr-416	845	1	see	see	VERB
ftr-416	845	2	supra	supra	PROPN
ftr-416	845	3	note	note	PROPN
ftr-416	845	4	21	21	NUM
ftr-416	845	5	.	.	PUNCT
ftr-416	846	1	in	in	ADP
ftr-416	846	2	this	this	DET
ftr-416	846	3	manner	manner	NOUN
ftr-416	846	4	,	,	PUNCT
ftr-416	846	5	the	the	DET
ftr-416	846	6	donor	donor	NOUN
ftr-416	846	7	may	may	AUX
ftr-416	846	8	obtain	obtain	VERB
ftr-416	846	9	an	an	DET
ftr-416	846	10	almost	almost	ADV
ftr-416	846	11	limitless	limitless	ADJ
ftr-416	846	12	number	number	NOUN
ftr-416	846	13	of	of	ADP
ftr-416	846	14	exclusions	exclusion	NOUN
ftr-416	846	15	,	,	PUNCT
ftr-416	846	16	although	although	SCONJ
ftr-416	846	17	each	each	PRON
ftr-416	846	18	will	will	AUX
ftr-416	846	19	be	be	AUX
ftr-416	846	20	limited	limit	VERB
ftr-416	846	21	to	to	ADP
ftr-416	846	22	the	the	DET
ftr-416	846	23	five	five	NUM
ftr-416	846	24	and	and	CCONJ
ftr-416	846	25	five	five	NUM
ftr-416	846	26	amount	amount	NOUN
ftr-416	846	27	.	.	PUNCT
ftr-416	847	1	irc	irc	PROPN
ftr-416	847	2	§	§	PROPN
ftr-416	847	3	2514(e	2514(e	NUM
ftr-416	847	4	)	)	PUNCT
ftr-416	847	5	.	.	PUNCT
ftr-416	848	1	one	one	NUM
ftr-416	848	2	particularly	particularly	ADV
ftr-416	848	3	novel	novel	ADJ
ftr-416	848	4	technique	technique	NOUN
ftr-416	848	5	,	,	PUNCT
ftr-416	848	6	called	call	VERB
ftr-416	848	7	a	a	DET
ftr-416	848	8	“	"	PUNCT
ftr-416	848	9	cascading	cascade	VERB
ftr-416	848	10	crummey	crummey	NOUN
ftr-416	848	11	power	power	NOUN
ftr-416	848	12	”	"	PUNCT
ftr-416	848	13	attempts	attempt	VERB
ftr-416	848	14	to	to	PART
ftr-416	848	15	create	create	VERB
ftr-416	848	16	a	a	DET
ftr-416	848	17	secondary	secondary	ADJ
ftr-416	848	18	crummey	crummey	NOUN
ftr-416	848	19	power	power	NOUN
ftr-416	848	20	that	that	PRON
ftr-416	848	21	will	will	AUX
ftr-416	848	22	allow	allow	VERB
ftr-416	848	23	the	the	DET
ftr-416	848	24	power	power	NOUN
ftr-416	848	25	-	-	PUNCT
ftr-416	848	26	holder	holder	NOUN
ftr-416	848	27	to	to	PART
ftr-416	848	28	take	take	VERB
ftr-416	848	29	advantage	advantage	NOUN
ftr-416	848	30	of	of	ADP
ftr-416	848	31	the	the	DET
ftr-416	848	32	annual	annual	ADJ
ftr-416	848	33	exclusion	exclusion	NOUN
ftr-416	848	34	in	in	ADP
ftr-416	848	35	order	order	NOUN
ftr-416	848	36	to	to	PART
ftr-416	848	37	offset	offset	VERB
ftr-416	848	38	the	the	DET
ftr-416	848	39	gift	gift	NOUN
ftr-416	848	40	caused	cause	VERB
ftr-416	848	41	by	by	ADP
ftr-416	848	42	the	the	DET
ftr-416	848	43	lapse	lapse	NOUN
ftr-416	848	44	of	of	ADP
ftr-416	848	45	his	his	PRON
ftr-416	848	46	withdrawal	withdrawal	NOUN
ftr-416	848	47	power	power	NOUN
ftr-416	848	48	.	.	PUNCT
ftr-416	849	1	see	see	VERB
ftr-416	849	2	mccaffrey	mccaffrey	PROPN
ftr-416	849	3	,	,	PUNCT
ftr-416	849	4	supra	supra	PROPN
ftr-416	849	5	note	note	PROPN
ftr-416	849	6	22	22	NUM
ftr-416	849	7	,	,	PUNCT
ftr-416	849	8	at	at	ADP
ftr-416	849	9	174	174	NUM
ftr-416	849	10	;	;	PUNCT
ftr-416	849	11	blattmacher	blattmacher	PROPN
ftr-416	849	12	&	&	CCONJ
ftr-416	849	13	slade	slade	PROPN
ftr-416	849	14	,	,	PUNCT
ftr-416	849	15	supra	supra	PROPN
ftr-416	849	16	note	note	PROPN
ftr-416	849	17	22	22	NUM
ftr-416	849	18	,	,	PUNCT
ftr-416	849	19	at	at	ADP
ftr-416	849	20	263	263	NUM
ftr-416	849	21	-	-	SYM
ftr-416	849	22	64	64	NUM
ftr-416	849	23	.	.	PUNCT
ftr-416	850	1	thus	thus	ADV
ftr-416	850	2	,	,	PUNCT
ftr-416	850	3	through	through	ADP
ftr-416	850	4	the	the	DET
ftr-416	850	5	use	use	NOUN
ftr-416	850	6	of	of	ADP
ftr-416	850	7	seriatim	seriatim	ADJ
ftr-416	850	8	crummey	crummey	PROPN
ftr-416	850	9	powers	power	NOUN
ftr-416	850	10	,	,	PUNCT
ftr-416	850	11	no	no	DET
ftr-416	850	12	individual	individual	ADJ
ftr-416	850	13	power	power	NOUN
ftr-416	850	14	-	-	PUNCT
ftr-416	850	15	holder	holder	NOUN
ftr-416	850	16	ever	ever	ADV
ftr-416	850	17	makes	make	VERB
ftr-416	850	18	a	a	DET
ftr-416	850	19	taxable	taxable	ADJ
ftr-416	850	20	gift	gift	NOUN
ftr-416	850	21	.	.	PUNCT
ftr-416	851	1	the	the	DET
ftr-416	851	2	legislative	legislative	ADJ
ftr-416	851	3	purpose	purpose	NOUN
ftr-416	851	4	of	of	ADP
ftr-416	851	5	the	the	DET
ftr-416	851	6	five	five	NUM
ftr-416	851	7	and	and	CCONJ
ftr-416	851	8	five	five	NUM
ftr-416	851	9	exclusion	exclusion	NOUN
ftr-416	851	10	was	be	AUX
ftr-416	851	11	to	to	PART
ftr-416	851	12	allow	allow	VERB
ftr-416	851	13	a	a	DET
ftr-416	851	14	donor	donor	NOUN
ftr-416	851	15	to	to	PART
ftr-416	851	16	give	give	VERB
ftr-416	851	17	the	the	DET
ftr-416	851	18	income	income	NOUN
ftr-416	851	19	beneficiary	beneficiary	NOUN
ftr-416	851	20	of	of	ADP
ftr-416	851	21	a	a	DET
ftr-416	851	22	trust	trust	NOUN
ftr-416	851	23	an	an	DET
ftr-416	851	24	additional	additional	ADJ
ftr-416	851	25	right	right	NOUN
ftr-416	851	26	to	to	PART
ftr-416	851	27	receive	receive	VERB
ftr-416	851	28	funds	fund	NOUN
ftr-416	851	29	from	from	ADP
ftr-416	851	30	the	the	DET
ftr-416	851	31	trust	trust	NOUN
ftr-416	851	32	.	.	PUNCT
ftr-416	852	1	s.	s.	PROPN
ftr-416	852	2	rep	rep	PROPN
ftr-416	852	3	.	.	PROPN
ftr-416	853	1	no	no	PROPN
ftr-416	853	2	.	.	NOUN
ftr-416	854	1	82	82	NUM
ftr-416	854	2	-	-	SYM
ftr-416	854	3	382	382	NUM
ftr-416	854	4	,	,	PUNCT
ftr-416	854	5	at	at	ADP
ftr-416	854	6	7	7	NUM
ftr-416	854	7	(	(	PUNCT
ftr-416	854	8	1951	1951	NUM
ftr-416	854	9	)	)	PUNCT
ftr-416	854	10	.	.	PUNCT
ftr-416	855	1	thus	thus	ADV
ftr-416	855	2	,	,	PUNCT
ftr-416	855	3	the	the	DET
ftr-416	855	4	use	use	NOUN
ftr-416	855	5	of	of	ADP
ftr-416	855	6	the	the	DET
ftr-416	855	7	five	five	NUM
ftr-416	855	8	and	and	CCONJ
ftr-416	855	9	five	five	NUM
ftr-416	855	10	exclusion	exclusion	NOUN
ftr-416	855	11	in	in	ADP
ftr-416	855	12	the	the	DET
ftr-416	855	13	context	context	NOUN
ftr-416	855	14	of	of	ADP
ftr-416	855	15	crummey	crummey	PROPN
ftr-416	855	16	powers	power	NOUN
ftr-416	855	17	seems	seem	VERB
ftr-416	855	18	inconsistent	inconsistent	ADJ
ftr-416	855	19	with	with	ADP
ftr-416	855	20	the	the	DET
ftr-416	855	21	congressional	congressional	ADJ
ftr-416	855	22	intent	intent	NOUN
ftr-416	855	23	behind	behind	ADP
ftr-416	855	24	the	the	DET
ftr-416	855	25	exclusion	exclusion	NOUN
ftr-416	855	26	.	.	PUNCT
ftr-416	856	1	128	128	NUM
ftr-416	856	2	.	.	PUNCT
ftr-416	856	3	egtrra	egtrra	PROPN
ftr-416	856	4	,	,	PUNCT
ftr-416	856	5	supra	supra	PROPN
ftr-416	856	6	note	note	NOUN
ftr-416	856	7	2	2	NUM
ftr-416	856	8	,	,	PUNCT
ftr-416	856	9	107	107	NUM
ftr-416	856	10	stat	stat	NOUN
ftr-416	856	11	.	.	PUNCT
ftr-416	857	1	at	at	ADP
ftr-416	857	2	38	38	NUM
ftr-416	857	3	.	.	PUNCT
ftr-416	857	4	129	129	NUM
ftr-416	857	5	.	.	PUNCT
ftr-416	857	6	cch	cch	PROPN
ftr-416	857	7	,	,	PUNCT
ftr-416	857	8	2001	2001	NUM
ftr-416	857	9	tax	tax	NOUN
ftr-416	857	10	legislation	legislation	NOUN
ftr-416	857	11	:	:	PUNCT
ftr-416	857	12	law	law	NOUN
ftr-416	857	13	,	,	PUNCT
ftr-416	857	14	explanation	explanation	NOUN
ftr-416	857	15	and	and	CCONJ
ftr-416	857	16	analysis	analysis	NOUN
ftr-416	857	17	economic	economic	ADJ
ftr-416	857	18	growth	growth	NOUN
ftr-416	857	19	and	and	CCONJ
ftr-416	857	20	tax	tax	NOUN
ftr-416	857	21	relief	relief	NOUN
ftr-416	857	22	reconciliation	reconciliation	NOUN
ftr-416	857	23	act	act	NOUN
ftr-416	857	24	of	of	ADP
ftr-416	857	25	2001	2001	NUM
ftr-416	857	26	,	,	PUNCT
ftr-416	857	27	at	at	ADP
ftr-416	857	28	3	3	NUM
ftr-416	857	29	(	(	PUNCT
ftr-416	857	30	2001	2001	NUM
ftr-416	857	31	)	)	PUNCT
ftr-416	857	32	.	.	PUNCT
ftr-416	858	1	130	130	NUM
ftr-416	858	2	.	.	PUNCT
ftr-416	859	1	richard	richard	PROPN
ftr-416	859	2	s.	s.	PROPN
ftr-416	859	3	rothberg	rothberg	PROPN
ftr-416	859	4	,	,	PUNCT
ftr-416	859	5	impact	impact	NOUN
ftr-416	859	6	of	of	ADP
ftr-416	859	7	new	new	ADJ
ftr-416	859	8	federal	federal	ADJ
ftr-416	859	9	tax	tax	NOUN
ftr-416	859	10	law	law	NOUN
ftr-416	859	11	?	?	PUNCT
ftr-416	859	12	,	,	PUNCT
ftr-416	859	13	n.y	n.y	PROPN
ftr-416	859	14	.	.	PROPN
ftr-416	859	15	l.	l.	PROPN
ftr-416	859	16	j.	j.	PROPN
ftr-416	859	17	,	,	PUNCT
ftr-416	859	18	sept	sept	PROPN
ftr-416	859	19	.	.	PROPN
ftr-416	859	20	10	10	NUM
ftr-416	859	21	,	,	PUNCT
ftr-416	859	22	2001	2001	NUM
ftr-416	859	23	,	,	PUNCT
ftr-416	859	24	at	at	ADP
ftr-416	859	25	11	11	NUM
ftr-416	859	26	,	,	PUNCT
ftr-416	859	27	11	11	NUM
ftr-416	859	28	.	.	X
ftr-416	860	1	131	131	NUM
ftr-416	860	2	.	.	PUNCT
ftr-416	861	1	see	see	VERB
ftr-416	861	2	egtrra	egtrra	ADJ
ftr-416	861	3	supra	supra	PROPN
ftr-416	861	4	note	note	PROPN
ftr-416	861	5	2	2	NUM
ftr-416	861	6	,	,	PUNCT
ftr-416	861	7	107	107	NUM
ftr-416	861	8	stat	stat	NOUN
ftr-416	861	9	.	.	PUNCT
ftr-416	862	1	at	at	ADP
ftr-416	862	2	38	38	NUM
ftr-416	862	3	.	.	PUNCT
ftr-416	862	4	egtrra	egtrra	PROPN
ftr-416	862	5	’s	’s	PART
ftr-416	862	6	sunset	sunset	NOUN
ftr-416	862	7	provision	provision	NOUN
ftr-416	862	8	has	have	VERB
ftr-416	862	9	a	a	DET
ftr-416	862	10	somewhat	somewhat	ADV
ftr-416	862	11	ignominious	ignominious	ADJ
ftr-416	862	12	origin	origin	NOUN
ftr-416	862	13	.	.	PUNCT
ftr-416	863	1	at	at	ADP
ftr-416	863	2	the	the	DET
ftr-416	863	3	time	time	NOUN
ftr-416	863	4	egtrra	egtrra	ADJ
ftr-416	863	5	was	be	AUX
ftr-416	863	6	passed	pass	VERB
ftr-416	863	7	,	,	PUNCT
ftr-416	863	8	both	both	CCONJ
ftr-416	863	9	the	the	DET
ftr-416	863	10	house	house	NOUN
ftr-416	863	11	and	and	CCONJ
ftr-416	863	12	the	the	DET
ftr-416	863	13	senate	senate	PROPN
ftr-416	863	14	were	be	AUX
ftr-416	863	15	narrowly	narrowly	ADV
ftr-416	863	16	under	under	ADP
ftr-416	863	17	republican	republican	ADJ
ftr-416	863	18	control	control	NOUN
ftr-416	863	19	and	and	CCONJ
ftr-416	863	20	the	the	DET
ftr-416	863	21	republican	republican	PROPN
ftr-416	863	22	george	george	PROPN
ftr-416	863	23	w.	w.	PROPN
ftr-416	863	24	bush	bush	PROPN
ftr-416	863	25	was	be	AUX
ftr-416	863	26	in	in	ADP
ftr-416	863	27	the	the	DET
ftr-416	863	28	w	w	PROPN
ftr-416	863	29	hite	hite	PROPN
ftr-416	863	30	house	house	PROPN
ftr-416	863	31	.	.	PUNCT
ftr-416	864	1	kathy	kathy	PROPN
ftr-416	864	2	kristof	kristof	PROPN
ftr-416	864	3	,	,	PUNCT
ftr-416	864	4	sunset	sunset	NOUN
ftr-416	864	5	breaks	break	NOUN
ftr-416	864	6	can	can	AUX
ftr-416	864	7	flame	flame	VERB
ftr-416	864	8	out	out	ADP
ftr-416	864	9	,	,	PUNCT
ftr-416	864	10	cast	cast	VERB
ftr-416	864	11	lasting	last	VERB
ftr-416	864	12	glow	glow	NOUN
ftr-416	864	13	,	,	PUNCT
ftr-416	864	14	chi	chi	NOUN
ftr-416	864	15	.	.	PUNCT
ftr-416	865	1	trib	trib	PROPN
ftr-416	865	2	.	.	PROPN
ftr-416	865	3	,	,	PUNCT
ftr-416	865	4	july	july	PROPN
ftr-416	865	5	8	8	NUM
ftr-416	865	6	,	,	PUNCT
ftr-416	865	7	2001	2001	NUM
ftr-416	865	8	,	,	PUNCT
ftr-416	865	9	at	at	ADP
ftr-416	865	10	p.	p.	NOUN
ftr-416	865	11	3	3	NUM
ftr-416	865	12	.	.	PUNCT
ftr-416	866	1	in	in	ADP
ftr-416	866	2	order	order	NOUN
ftr-416	866	3	to	to	PART
ftr-416	866	4	avoid	avoid	VERB
ftr-416	866	5	a	a	DET
ftr-416	866	6	filibuster	filibuster	NOUN
ftr-416	866	7	in	in	ADP
ftr-416	866	8	the	the	DET
ftr-416	866	9	senate	senate	PROPN
ftr-416	866	10	,	,	PUNCT
ftr-416	866	11	egt	egt	PROPN
ftr-416	866	12	rra	rra	PROPN
ftr-416	866	13	was	be	AUX
ftr-416	866	14	passed	pass	VERB
ftr-416	866	15	as	as	ADP
ftr-416	866	16	part	part	NOUN
ftr-416	866	17	of	of	ADP
ftr-416	866	18	the	the	DET
ftr-416	866	19	budget	budget	NOUN
ftr-416	866	20	reconciliation	reconciliation	NOUN
ftr-416	866	21	process	process	NOUN
ftr-416	866	22	.	.	PUNCT
ftr-416	867	1	alexander	alexander	PROPN
ftr-416	867	2	bolton	bolton	PROPN
ftr-416	867	3	,	,	PUNCT
ftr-416	867	4	senate	senate	PROPN
ftr-416	867	5	rule	rule	NOUN
ftr-416	867	6	may	may	AUX
ftr-416	867	7	sunset	sunset	VERB
ftr-416	867	8	tax	tax	NOUN
ftr-416	867	9	cut	cut	NOUN
ftr-416	867	10	,	,	PUNCT
ftr-416	867	11	the	the	DET
ftr-416	867	12	hill	hill	NOUN
ftr-416	867	13	,	,	PUNCT
ftr-416	867	14	may	may	AUX
ftr-416	867	15	16	16	NUM
ftr-416	867	16	,	,	PUNCT
ftr-416	867	17	2001	2001	NUM
ftr-416	867	18	.	.	PUNCT
ftr-416	868	1	under	under	ADP
ftr-416	868	2	the	the	DET
ftr-416	868	3	senate	senate	PROPN
ftr-416	868	4	rules	rule	NOUN
ftr-416	868	5	for	for	ADP
ftr-416	868	6	the	the	DET
ftr-416	868	7	reconciliation	reconciliation	NOUN
ftr-416	868	8	process	process	NOUN
ftr-416	868	9	,	,	PUNCT
ftr-416	868	10	a	a	DET
ftr-416	868	11	bill	bill	NOUN
ftr-416	868	12	may	may	AUX
ftr-416	868	13	be	be	AUX
ftr-416	868	14	passed	pass	VERB
ftr-416	868	15	as	as	ADP
ftr-416	868	16	a	a	DET
ftr-416	868	17	part	part	NOUN
ftr-416	868	18	of	of	ADP
ftr-416	868	19	reconciliation	reconciliation	NOUN
ftr-416	868	20	only	only	ADV
ftr-416	868	21	if	if	SCONJ
ftr-416	868	22	it	it	PRON
ftr-416	868	23	has	have	VERB
ftr-416	868	24	no	no	DET
ftr-416	868	25	revenue	revenue	NOUN
ftr-416	868	26	effect	effect	NOUN
ftr-416	868	27	on	on	ADP
ftr-416	868	28	fiscal	fiscal	ADJ
ftr-416	868	29	years	year	NOUN
ftr-416	868	30	after	after	ADP
ftr-416	868	31	the	the	DET
ftr-416	868	32	c.	c.	PROPN
ftr-416	868	33	crummey	crummey	PROPN
ftr-416	868	34	powers	power	NOUN
ftr-416	868	35	after	after	ADP
ftr-416	868	36	the	the	DET
ftr-416	868	37	economic	economic	ADJ
ftr-416	868	38	growth	growth	NOUN
ftr-416	868	39	and	and	CCONJ
ftr-416	868	40	tax	tax	NOUN
ftr-416	868	41	relief	relief	NOUN
ftr-416	868	42	reconciliation	reconciliation	NOUN
ftr-416	868	43	act	act	NOUN
ftr-416	868	44	of	of	ADP
ftr-416	868	45	2001	2001	NUM
ftr-416	868	46	(	(	PUNCT
ftr-416	868	47	“	"	PUNCT
ftr-416	868	48	egtrra	egtrra	NOUN
ftr-416	868	49	”	"	PUNCT
ftr-416	868	50	)	)	PUNCT
ftr-416	868	51	the	the	DET
ftr-416	868	52	economic	economic	ADJ
ftr-416	868	53	growth	growth	NOUN
ftr-416	868	54	and	and	CCONJ
ftr-416	868	55	tax	tax	NOUN
ftr-416	868	56	relief	relief	NOUN
ftr-416	868	57	reconciliation	reconciliation	NOUN
ftr-416	868	58	act	act	NOUN
ftr-416	868	59	of	of	ADP
ftr-416	868	60	2001	2001	NUM
ftr-416	868	61	was	be	AUX
ftr-416	868	62	enacted	enact	VERB
ftr-416	868	63	in	in	ADP
ftr-416	868	64	june	june	PROPN
ftr-416	868	65	2001.128	2001.128	PROPN
ftr-416	868	66	egtrra	egtrra	NOUN
ftr-416	868	67	is	be	AUX
ftr-416	868	68	a	a	DET
ftr-416	868	69	grab	grab	NOUN
ftr-416	868	70	-	-	PUNCT
ftr-416	868	71	bag	bag	NOUN
ftr-416	868	72	of	of	ADP
ftr-416	868	73	tax	tax	NOUN
ftr-416	868	74	provisions,129	provisions,129	PROPN
ftr-416	868	75	many	many	ADJ
ftr-416	868	76	of	of	ADP
ftr-416	868	77	which	which	PRON
ftr-416	868	78	were	be	AUX
ftr-416	868	79	based	base	VERB
ftr-416	868	80	on	on	ADP
ftr-416	868	81	campaign	campaign	NOUN
ftr-416	868	82	promises	promise	NOUN
ftr-416	868	83	made	make	VERB
ftr-416	868	84	during	during	ADP
ftr-416	868	85	the	the	DET
ftr-416	868	86	2000	2000	NUM
ftr-416	868	87	presidential	presidential	ADJ
ftr-416	868	88	election.130	election.130	NOUN
ftr-416	868	89	one	one	NUM
ftr-416	868	90	of	of	ADP
ftr-416	868	91	the	the	DET
ftr-416	868	92	major	major	ADJ
ftr-416	868	93	provisions	provision	NOUN
ftr-416	868	94	of	of	ADP
ftr-416	868	95	egtrra	egtrra	NOUN
ftr-416	868	96	was	be	AUX
ftr-416	868	97	temporary	temporary	ADJ
ftr-416	868	98	estate	estate	NOUN
ftr-416	868	99	tax	tax	NOUN
ftr-416	868	100	repeal	repeal	NOUN
ftr-416	868	101	,	,	PUNCT
ftr-416	868	102	effective	effective	ADJ
ftr-416	868	103	only	only	ADV
ftr-416	868	104	for	for	ADP
ftr-416	868	105	decedents	decedent	NOUN
ftr-416	868	106	dying	die	VERB
ftr-416	868	107	during	during	ADP
ftr-416	868	108	2010.131	2010.131	NUM
ftr-416	868	109	2003	2003	NUM
ftr-416	868	110	]	]	PUNCT
ftr-416	868	111	back	back	ADV
ftr-416	868	112	to	to	ADP
ftr-416	868	113	the	the	DET
ftr-416	868	114	fu	fu	PROPN
ftr-416	868	115	ture	ture	PROPN
ftr-416	868	116	interest	interest	NOUN
ftr-416	868	117	215	215	NUM
ftr-416	868	118	reconciliation	reconciliation	NOUN
ftr-416	868	119	period	period	NOUN
ftr-416	868	120	.	.	PUNCT
ftr-416	869	1	2	2	NUM
ftr-416	869	2	u.s.c.a	u.s.c.a	PROPN
ftr-416	869	3	.	.	PUNCT
ftr-416	869	4	§	§	PROPN
ftr-416	869	5	644	644	NUM
ftr-416	869	6	(	(	PUNCT
ftr-416	869	7	2002	2002	NUM
ftr-416	869	8	)	)	PUNCT
ftr-416	869	9	.	.	PUNCT
ftr-416	870	1	otherwise	otherwise	ADV
ftr-416	870	2	,	,	PUNCT
ftr-416	870	3	the	the	DET
ftr-416	870	4	bill	bill	NOUN
ftr-416	870	5	is	be	AUX
ftr-416	870	6	subject	subject	ADJ
ftr-416	870	7	to	to	ADP
ftr-416	870	8	a	a	DET
ftr-416	870	9	“	"	PUNCT
ftr-416	870	10	point	point	NOUN
ftr-416	870	11	of	of	ADP
ftr-416	870	12	order	order	NOUN
ftr-416	870	13	”	"	PUNCT
ftr-416	870	14	objection	objection	NOUN
ftr-416	870	15	that	that	PRON
ftr-416	870	16	may	may	AUX
ftr-416	870	17	be	be	AUX
ftr-416	870	18	overcome	overcome	VERB
ftr-416	870	19	only	only	ADV
ftr-416	870	20	by	by	ADP
ftr-416	870	21	sixty	sixty	NUM
ftr-416	870	22	or	or	CCONJ
ftr-416	870	23	more	more	ADJ
ftr-416	870	24	votes	vote	NOUN
ftr-416	870	25	.	.	PUNCT
ftr-416	871	1	i	i	PRON
ftr-416	871	2	d.	d.	VERB
ftr-416	871	3	in	in	ADP
ftr-416	871	4	order	order	NOUN
ftr-416	871	5	to	to	PART
ftr-416	871	6	avoid	avoid	VERB
ftr-416	871	7	such	such	DET
ftr-416	871	8	an	an	DET
ftr-416	871	9	objection	objection	NOUN
ftr-416	871	10	,	,	PUNCT
ftr-416	871	11	the	the	DET
ftr-416	871	12	sunset	sunset	NOUN
ftr-416	871	13	provision	provision	NOUN
ftr-416	871	14	was	be	AUX
ftr-416	871	15	included	include	VERB
ftr-416	871	16	in	in	ADP
ftr-416	871	17	egtrra	egtrra	NOUN
ftr-416	871	18	.	.	PUNCT
ftr-416	872	1	132	132	NUM
ftr-416	872	2	.	.	PUNCT
ftr-416	873	1	see	see	VERB
ftr-416	873	2	supra	supra	PROPN
ftr-416	873	3	note	note	PROPN
ftr-416	873	4	31	31	NUM
ftr-416	873	5	.	.	PUNCT
ftr-416	874	1	133	133	NUM
ftr-416	874	2	.	.	PUNCT
ftr-416	875	1	cch	cch	PROPN
ftr-416	875	2	,	,	PUNCT
ftr-416	875	3	supra	supra	PROPN
ftr-416	875	4	note	note	NOUN
ftr-416	875	5	3	3	NUM
ftr-416	875	6	,	,	PUNCT
ftr-416	875	7	at	at	ADP
ftr-416	875	8	¶	¶	PROPN
ftr-416	875	9	305	305	NUM
ftr-416	875	10	;	;	PUNCT
ftr-416	875	11	see	see	VERB
ftr-416	875	12	also	also	ADV
ftr-416	875	13	blattmachr	blattmachr	VERB
ftr-416	875	14	&	&	CCONJ
ftr-416	875	15	gans	gans	PROPN
ftr-416	875	16	,	,	PUNCT
ftr-416	875	17	supra	supra	PROPN
ftr-416	875	18	note	note	NOUN
ftr-416	875	19	31	31	NUM
ftr-416	875	20	,	,	PUNCT
ftr-416	875	21	at	at	ADP
ftr-416	875	22	54	54	NUM
ftr-416	875	23	.	.	PUNCT
ftr-416	875	24	134	134	NUM
ftr-416	875	25	.	.	PUNCT
ftr-416	876	1	irc	irc	PROPN
ftr-416	876	2	§	§	PROPN
ftr-416	876	3	2511(c	2511(c	NOUN
ftr-416	876	4	)	)	PUNCT
ftr-416	876	5	;	;	PUNCT
ftr-416	876	6	see	see	VERB
ftr-416	876	7	also	also	ADV
ftr-416	876	8	supra	supra	ADJ
ftr-416	876	9	text	text	NOUN
ftr-416	876	10	accompanying	accompany	VERB
ftr-416	876	11	note	note	NOUN
ftr-416	876	12	133	133	NUM
ftr-416	876	13	.	.	PUNCT
ftr-416	877	1	135	135	NUM
ftr-416	877	2	.	.	PUNCT
ftr-416	878	1	section	section	NOUN
ftr-416	878	2	2511(c	2511(c	NOUN
ftr-416	878	3	)	)	PUNCT
ftr-416	878	4	of	of	ADP
ftr-416	878	5	the	the	DET
ftr-416	878	6	internal	internal	PROPN
ftr-416	878	7	revenue	revenue	NOUN
ftr-416	878	8	code	code	NOUN
ftr-416	878	9	is	be	AUX
ftr-416	878	10	effective	effective	ADJ
ftr-416	878	11	only	only	ADV
ftr-416	878	12	for	for	ADP
ftr-416	878	13	gifts	gift	NOUN
ftr-416	878	14	made	make	VERB
ftr-416	878	15	after	after	ADP
ftr-416	878	16	dec	dec	PROPN
ftr-416	878	17	.	.	PROPN
ftr-416	878	18	31	31	NUM
ftr-416	878	19	,	,	PUNCT
ftr-416	878	20	2009	2009	NUM
ftr-416	878	21	.	.	PUNCT
ftr-416	879	1	see	see	VERB
ftr-416	879	2	egtrra	egtrra	ADJ
ftr-416	879	3	supra	supra	PROPN
ftr-416	879	4	note	note	NOUN
ftr-416	879	5	2	2	NUM
ftr-416	879	6	,	,	PUNCT
ftr-416	879	7	§	§	PROPN
ftr-416	879	8	511(e	511(e	PROPN
ftr-416	879	9	)	)	PUNCT
ftr-416	879	10	,	,	PUNCT
ftr-416	879	11	(	(	PUNCT
ftr-416	879	12	f)(3	f)(3	NUM
ftr-416	879	13	)	)	PUNCT
ftr-416	879	14	,	,	PUNCT
ftr-416	879	15	115	115	NUM
ftr-416	879	16	stat	stat	NOUN
ftr-416	879	17	.	.	PUNCT
ftr-416	880	1	at	at	ADP
ftr-416	880	2	71	71	NUM
ftr-416	880	3	.	.	PUNCT
ftr-416	881	1	it	it	PRON
ftr-416	881	2	is	be	AUX
ftr-416	881	3	repealed	repeal	VERB
ftr-416	881	4	,	,	PUNCT
ftr-416	881	5	along	along	ADP
ftr-416	881	6	with	with	ADP
ftr-416	881	7	the	the	DET
ftr-416	881	8	rest	rest	NOUN
ftr-416	881	9	of	of	ADP
ftr-416	881	10	egtrra	egtrra	NOUN
ftr-416	881	11	,	,	PUNCT
ftr-416	881	12	after	after	ADP
ftr-416	881	13	dec	dec	PROPN
ftr-416	881	14	.	.	PROPN
ftr-416	881	15	31	31	NUM
ftr-416	881	16	,	,	PUNCT
ftr-416	881	17	2010	2010	NUM
ftr-416	881	18	.	.	PUNCT
ftr-416	882	1	see	see	VERB
ftr-416	882	2	egtrra	egtrra	ADJ
ftr-416	882	3	supra	supra	PROPN
ftr-416	882	4	note	note	NOUN
ftr-416	882	5	2	2	NUM
ftr-416	882	6	,	,	PUNCT
ftr-416	882	7	§	§	PROPN
ftr-416	882	8	901(a)(2	901(a)(2	NUM
ftr-416	882	9	)	)	PUNCT
ftr-416	882	10	,	,	PUNCT
ftr-416	882	11	115	115	NUM
ftr-416	882	12	stat	stat	NOUN
ftr-416	882	13	.	.	PUNCT
ftr-416	883	1	at	at	ADP
ftr-416	883	2	150	150	NUM
ftr-416	883	3	.	.	PUNCT
ftr-416	883	4	136	136	NUM
ftr-416	883	5	.	.	PUNCT
ftr-416	884	1	see	see	VERB
ftr-416	884	2	egtrra	egtrra	ADJ
ftr-416	884	3	supra	supra	PROPN
ftr-416	884	4	note	note	NOUN
ftr-416	884	5	2	2	NUM
ftr-416	884	6	,	,	PUNCT
ftr-416	884	7	§	§	PROPN
ftr-416	884	8	511(e	511(e	PROPN
ftr-416	884	9	)	)	PUNCT
ftr-416	884	10	,	,	PUNCT
ftr-416	884	11	115	115	NUM
ftr-416	884	12	stat	stat	NOUN
ftr-416	884	13	.	.	PUNCT
ftr-416	885	1	at	at	ADP
ftr-416	885	2	71	71	NUM
ftr-416	885	3	;	;	PUNCT
ftr-416	885	4	see	see	VERB
ftr-416	885	5	also	also	ADV
ftr-416	885	6	infra	infra	NOUN
ftr-416	885	7	note	note	VERB
ftr-416	885	8	137	137	NUM
ftr-416	885	9	.	.	PUNCT
ftr-416	886	1	trusts	trust	NOUN
ftr-416	886	2	treated	treat	VERB
ftr-416	886	3	as	as	SCONJ
ftr-416	886	4	owned	own	VERB
ftr-416	886	5	by	by	ADP
ftr-416	886	6	the	the	DET
ftr-416	886	7	grantor	grantor	NOUN
ftr-416	886	8	for	for	ADP
ftr-416	886	9	income	income	NOUN
ftr-416	886	10	tax	tax	NOUN
ftr-416	886	11	purposes	purpose	NOUN
ftr-416	886	12	,	,	PUNCT
ftr-416	886	13	are	be	AUX
ftr-416	886	14	frequently	frequently	ADV
ftr-416	886	15	called	call	VERB
ftr-416	886	16	“	"	PUNCT
ftr-416	886	17	grantor	grantor	NOUN
ftr-416	886	18	trusts	trust	NOUN
ftr-416	886	19	.	.	PUNCT
ftr-416	886	20	”	"	PUNCT
ftr-416	887	1	blacks	black	NOUN
ftr-416	887	2	law	law	NOUN
ftr-416	887	3	dictionary	dictionary	NOUN
ftr-416	887	4	1516	1516	NUM
ftr-416	887	5	(	(	PUNCT
ftr-416	887	6	7th	7th	ADJ
ftr-416	887	7	ed	ed	NOUN
ftr-416	887	8	1999	1999	NUM
ftr-416	887	9	)	)	PUNCT
ftr-416	887	10	.	.	PUNCT
ftr-416	888	1	depending	depend	VERB
ftr-416	888	2	on	on	ADP
ftr-416	888	3	the	the	DET
ftr-416	888	4	terms	term	NOUN
ftr-416	888	5	of	of	ADP
ftr-416	888	6	the	the	DET
ftr-416	888	7	trust	trust	NOUN
ftr-416	888	8	,	,	PUNCT
ftr-416	888	9	a	a	DET
ftr-416	888	10	trust	trust	NOUN
ftr-416	888	11	using	use	VERB
ftr-416	888	12	crummey	crummey	ADJ
ftr-416	888	13	powers	power	NOUN
ftr-416	888	14	may	may	AUX
ftr-416	888	15	(	(	PUNCT
ftr-416	888	16	or	or	CCONJ
ftr-416	888	17	may	may	AUX
ftr-416	888	18	not	not	PART
ftr-416	888	19	)	)	PUNCT
ftr-416	888	20	be	be	AUX
ftr-416	888	21	a	a	DET
ftr-416	888	22	grantor	grantor	NOUN
ftr-416	888	23	trust	trust	NOUN
ftr-416	888	24	.	.	PUNCT
ftr-416	889	1	irc	irc	PROPN
ftr-416	889	2	§	§	PROPN
ftr-416	889	3	678(b	678(b	PROPN
ftr-416	889	4	)	)	PUNCT
ftr-416	889	5	;	;	PUNCT
ftr-416	889	6	priv	priv	NOUN
ftr-416	889	7	.	.	PUNCT
ftr-416	890	1	ltr	ltr	PROPN
ftr-416	890	2	.	.	PUNCT
ftr-416	891	1	rul	rul	PROPN
ftr-416	891	2	.	.	PUNCT
ftr-416	892	1	91	91	NUM
ftr-416	892	2	-	-	SYM
ftr-416	892	3	41	41	NUM
ftr-416	892	4	-	-	PUNCT
ftr-416	892	5	027	027	NUM
ftr-416	892	6	(	(	PUNCT
ftr-416	892	7	july	july	PROPN
ftr-416	892	8	11	11	NUM
ftr-416	892	9	,	,	PUNCT
ftr-416	892	10	1991	1991	NUM
ftr-416	892	11	)	)	PUNCT
ftr-416	892	12	.	.	PUNCT
ftr-416	893	1	in	in	ADP
ftr-416	893	2	fact	fact	NOUN
ftr-416	893	3	,	,	PUNCT
ftr-416	893	4	the	the	DET
ftr-416	893	5	power	power	NOUN
ftr-416	893	6	-	-	PUNCT
ftr-416	893	7	holder	holder	NOUN
ftr-416	893	8	may	may	AUX
ftr-416	893	9	be	be	AUX
ftr-416	893	10	treated	treat	VERB
ftr-416	893	11	as	as	ADP
ftr-416	893	12	the	the	DET
ftr-416	893	13	owner	owner	NOUN
ftr-416	893	14	of	of	ADP
ftr-416	893	15	the	the	DET
ftr-416	893	16	trust	trust	NOUN
ftr-416	893	17	property	property	NOUN
ftr-416	893	18	for	for	ADP
ftr-416	893	19	income	income	NOUN
ftr-416	893	20	tax	tax	NOUN
ftr-416	893	21	purposes	purpose	NOUN
ftr-416	893	22	.	.	PUNCT
ftr-416	894	1	irc	irc	PROPN
ftr-416	894	2	§	§	PROPN
ftr-416	894	3	678(a	678(a	PROPN
ftr-416	894	4	)	)	PUNCT
ftr-416	894	5	.	.	PUNCT
ftr-416	895	1	except	except	SCONJ
ftr-416	895	2	for	for	ADP
ftr-416	895	3	the	the	DET
ftr-416	895	4	one	one	NUM
ftr-416	895	5	year	year	NOUN
ftr-416	895	6	section	section	NOUN
ftr-416	895	7	2511(c	2511(c	NOUN
ftr-416	895	8	)	)	PUNCT
ftr-416	895	9	is	be	AUX
ftr-416	895	10	effective	effective	ADJ
ftr-416	895	11	,	,	PUNCT
ftr-416	895	12	whether	whether	SCONJ
ftr-416	895	13	the	the	DET
ftr-416	895	14	trust	trust	NOUN
ftr-416	895	15	is	be	AUX
ftr-416	895	16	a	a	DET
ftr-416	895	17	grantor	grantor	NOUN
ftr-416	895	18	trust	trust	NOUN
ftr-416	895	19	has	have	VERB
ftr-416	895	20	no	no	DET
ftr-416	895	21	effect	effect	NOUN
ftr-416	895	22	on	on	ADP
ftr-416	895	23	the	the	DET
ftr-416	895	24	availability	availability	NOUN
ftr-416	895	25	of	of	ADP
ftr-416	895	26	the	the	DET
ftr-416	895	27	annual	annual	ADJ
ftr-416	895	28	exclusion	exclusion	NOUN
ftr-416	895	29	.	.	PUNCT
ftr-416	896	1	137	137	NUM
ftr-416	896	2	.	.	PUNCT
ftr-416	897	1	in	in	ADP
ftr-416	897	2	contrast	contrast	NOUN
ftr-416	897	3	,	,	PUNCT
ftr-416	897	4	as	as	SCONJ
ftr-416	897	5	originally	originally	ADV
ftr-416	897	6	enacted	enact	VERB
ftr-416	897	7	in	in	ADP
ftr-416	897	8	egtrra	egtrra	NOUN
ftr-416	897	9	,	,	PUNCT
ftr-416	897	10	section	section	NOUN
ftr-416	897	11	2511(c	2511(c	NOUN
ftr-416	897	12	)	)	PUNCT
ftr-416	897	13	provided	provide	VERB
ftr-416	897	14	:	:	PUNCT
ftr-416	897	15	(	(	PUNCT
ftr-416	897	16	c	c	X
ftr-416	897	17	)	)	PUNCT
ftr-416	897	18	treatment	treatment	NOUN
ftr-416	897	19	of	of	ADP
ftr-416	897	20	certain	certain	ADJ
ftr-416	897	21	transfers	transfer	NOUN
ftr-416	897	22	in	in	ADP
ftr-416	897	23	trust	trust	NOUN
ftr-416	897	24	.	.	PUNCT
ftr-416	898	1	-notwithstanding	-notwithstande	VERB
ftr-416	898	2	any	any	DET
ftr-416	898	3	other	other	ADJ
ftr-416	898	4	provision	provision	NOUN
ftr-416	898	5	of	of	ADP
ftr-416	898	6	this	this	DET
ftr-416	898	7	section	section	NOUN
ftr-416	898	8	and	and	CCONJ
ftr-416	898	9	except	except	SCONJ
ftr-416	898	10	as	as	SCONJ
ftr-416	898	11	provided	provide	VERB
ftr-416	898	12	in	in	ADP
ftr-416	898	13	regulations	regulation	NOUN
ftr-416	898	14	,	,	PUNCT
ftr-416	898	15	a	a	DET
ftr-416	898	16	transfer	transfer	NOUN
ftr-416	898	17	in	in	ADP
ftr-416	898	18	trust	trust	NOUN
ftr-416	898	19	shall	shall	AUX
ftr-416	898	20	be	be	AUX
ftr-416	898	21	treated	treat	VERB
ftr-416	898	22	as	as	ADP
ftr-416	898	23	a	a	DET
ftr-416	898	24	taxable	taxable	ADJ
ftr-416	898	25	gift	gift	NOUN
ftr-416	898	26	under	under	ADP
ftr-416	898	27	section	section	NOUN
ftr-416	898	28	2503	2503	NUM
ftr-416	898	29	,	,	PUNCT
ftr-416	898	30	unless	unless	SCONJ
ftr-416	898	31	the	the	DET
ftr-416	898	32	trust	trust	NOUN
ftr-416	898	33	is	be	AUX
ftr-416	898	34	treated	treat	VERB
ftr-416	898	35	as	as	ADP
ftr-416	898	36	wholly	wholly	ADV
ftr-416	898	37	owned	own	VERB
ftr-416	898	38	by	by	ADP
ftr-416	898	39	the	the	DET
ftr-416	898	40	donor	donor	NOUN
ftr-416	898	41	or	or	CCONJ
ftr-416	898	42	the	the	DET
ftr-416	898	43	donor	donor	NOUN
ftr-416	898	44	’s	’s	PART
ftr-416	898	45	spouse	spouse	NOUN
ftr-416	898	46	under	under	ADP
ftr-416	898	47	subpart	subpart	NOUN
ftr-416	898	48	e	e	NOUN
ftr-416	898	49	of	of	ADP
ftr-416	898	50	part	part	NOUN
ftr-416	899	1	i	i	PROPN
ftr-416	899	2	of	of	ADP
ftr-416	899	3	subchapter	subchapter	NOUN
ftr-416	899	4	j	j	PROPN
ftr-416	899	5	of	of	ADP
ftr-416	899	6	chapter	chapter	NOUN
ftr-416	899	7	1	1	NUM
ftr-416	899	8	.	.	PUNCT
ftr-416	899	9	”	"	PUNCT
ftr-416	900	1	egtrra	egtrra	ADJ
ftr-416	900	2	supra	supra	PROPN
ftr-416	900	3	note	note	PROPN
ftr-416	900	4	2	2	NUM
ftr-416	900	5	,	,	PUNCT
ftr-416	900	6	§	§	PROPN
ftr-416	900	7	511(e	511(e	PROPN
ftr-416	900	8	)	)	PUNCT
ftr-416	900	9	,	,	PUNCT
ftr-416	900	10	(	(	PUNCT
ftr-416	900	11	f)(3	f)(3	NUM
ftr-416	900	12	)	)	PUNCT
ftr-416	900	13	,	,	PUNCT
ftr-416	900	14	115	115	NUM
ftr-416	900	15	stat	stat	NOUN
ftr-416	900	16	.	.	PUNCT
ftr-416	901	1	at	at	ADP
ftr-416	901	2	71	71	NUM
ftr-416	901	3	(	(	PUNCT
ftr-416	901	4	emphasis	emphasis	NOUN
ftr-416	901	5	added	add	VERB
ftr-416	901	6	)	)	PUNCT
ftr-416	901	7	.	.	PUNCT
ftr-416	902	1	although	although	SCONJ
ftr-416	902	2	the	the	DET
ftr-416	902	3	federal	federal	ADJ
ftr-416	902	4	gift	gift	NOUN
ftr-416	902	5	tax	tax	NOUN
ftr-416	902	6	was	be	AUX
ftr-416	902	7	originally	originally	ADV
ftr-416	902	8	intended	intend	VERB
ftr-416	902	9	as	as	ADP
ftr-416	902	10	a	a	DET
ftr-416	902	11	back	back	NOUN
ftr-416	902	12	-	-	PUNCT
ftr-416	902	13	stop	stop	NOUN
ftr-416	902	14	to	to	ADP
ftr-416	902	15	the	the	DET
ftr-416	902	16	federal	federal	ADJ
ftr-416	902	17	estate	estate	NOUN
ftr-416	902	18	tax,132	tax,132	PROPN
ftr-416	902	19	repeal	repeal	NOUN
ftr-416	902	20	of	of	ADP
ftr-416	902	21	the	the	DET
ftr-416	902	22	estate	estate	NOUN
ftr-416	902	23	tax	tax	NOUN
ftr-416	902	24	was	be	AUX
ftr-416	902	25	not	not	PART
ftr-416	902	26	coupled	couple	VERB
ftr-416	902	27	with	with	ADP
ftr-416	902	28	repeal	repeal	NOUN
ftr-416	902	29	of	of	ADP
ftr-416	902	30	the	the	DET
ftr-416	902	31	gift	gift	NOUN
ftr-416	902	32	tax	tax	NOUN
ftr-416	902	33	.	.	PUNCT
ftr-416	903	1	the	the	DET
ftr-416	903	2	gift	gift	NOUN
ftr-416	903	3	tax	tax	NOUN
ftr-416	903	4	was	be	AUX
ftr-416	903	5	retained	retain	VERB
ftr-416	903	6	to	to	PART
ftr-416	903	7	allow	allow	VERB
ftr-416	903	8	it	it	PRON
ftr-416	903	9	to	to	PART
ftr-416	903	10	act	act	VERB
ftr-416	903	11	as	as	ADP
ftr-416	903	12	a	a	DET
ftr-416	903	13	back	back	NOUN
ftr-416	903	14	-	-	PUNCT
ftr-416	903	15	stop	stop	NOUN
ftr-416	903	16	to	to	ADP
ftr-416	903	17	the	the	DET
ftr-416	903	18	federal	federal	ADJ
ftr-416	903	19	income	income	NOUN
ftr-416	903	20	tax.133	tax.133	NOUN
ftr-416	903	21	egtrra	egtrra	PROPN
ftr-416	903	22	changed	change	VERB
ftr-416	903	23	the	the	DET
ftr-416	903	24	annual	annual	ADJ
ftr-416	903	25	exclusion	exclusion	NOUN
ftr-416	903	26	to	to	PART
ftr-416	903	27	reflect	reflect	VERB
ftr-416	903	28	the	the	DET
ftr-416	903	29	new	new	ADJ
ftr-416	903	30	role	role	NOUN
ftr-416	903	31	of	of	ADP
ftr-416	903	32	the	the	DET
ftr-416	903	33	gift	gift	NOUN
ftr-416	903	34	tax	tax	NOUN
ftr-416	903	35	as	as	ADP
ftr-416	903	36	a	a	DET
ftr-416	903	37	back	back	NOUN
ftr-416	903	38	-	-	PUNCT
ftr-416	903	39	stop	stop	NOUN
ftr-416	903	40	to	to	ADP
ftr-416	903	41	the	the	DET
ftr-416	903	42	income	income	NOUN
ftr-416	903	43	tax.134	tax.134	NOUN
ftr-416	903	44	this	this	DET
ftr-416	903	45	change	change	NOUN
ftr-416	903	46	,	,	PUNCT
ftr-416	903	47	reflected	reflect	VERB
ftr-416	903	48	in	in	ADP
ftr-416	903	49	section	section	NOUN
ftr-416	903	50	2511(c	2511(c	NOUN
ftr-416	903	51	)	)	PUNCT
ftr-416	903	52	of	of	ADP
ftr-416	903	53	the	the	DET
ftr-416	903	54	code	code	NOUN
ftr-416	903	55	,	,	PUNCT
ftr-416	903	56	is	be	AUX
ftr-416	903	57	effective	effective	ADJ
ftr-416	903	58	only	only	ADV
ftr-416	903	59	for	for	ADP
ftr-416	903	60	gifts	gift	NOUN
ftr-416	903	61	made	make	VERB
ftr-416	903	62	during	during	ADP
ftr-416	903	63	2010.135	2010.135	NUM
ftr-416	903	64	as	as	SCONJ
ftr-416	903	65	enacted	enact	VERB
ftr-416	903	66	in	in	ADP
ftr-416	903	67	egtrra	egtrra	NOUN
ftr-416	903	68	,	,	PUNCT
ftr-416	903	69	section	section	NOUN
ftr-416	903	70	2511(c	2511(c	NOUN
ftr-416	903	71	)	)	PUNCT
ftr-416	904	1	provided	provide	VERB
ftr-416	904	2	that	that	SCONJ
ftr-416	904	3	a	a	DET
ftr-416	904	4	transfer	transfer	NOUN
ftr-416	904	5	in	in	ADP
ftr-416	904	6	trust	trust	NOUN
ftr-416	904	7	“	"	PUNCT
ftr-416	904	8	shall	shall	AUX
ftr-416	904	9	be	be	AUX
ftr-416	904	10	treated	treat	VERB
ftr-416	904	11	as	as	ADP
ftr-416	904	12	a	a	DET
ftr-416	904	13	taxable	taxable	ADJ
ftr-416	904	14	gift	gift	NOUN
ftr-416	904	15	under	under	ADP
ftr-416	904	16	section	section	NOUN
ftr-416	904	17	2503	2503	NUM
ftr-416	904	18	,	,	PUNCT
ftr-416	904	19	unless	unless	SCONJ
ftr-416	904	20	”	"	PUNCT
ftr-416	904	21	the	the	DET
ftr-416	904	22	trust	trust	NOUN
ftr-416	904	23	is	be	AUX
ftr-416	904	24	treated	treat	VERB
ftr-416	904	25	as	as	SCONJ
ftr-416	904	26	owned	own	VERB
ftr-416	904	27	by	by	ADP
ftr-416	904	28	the	the	DET
ftr-416	904	29	donor	donor	NOUN
ftr-416	904	30	for	for	ADP
ftr-416	904	31	income	income	NOUN
ftr-416	904	32	tax	tax	NOUN
ftr-416	904	33	purposes	purpose	NOUN
ftr-416	904	34	(	(	PUNCT
ftr-416	904	35	commonly	commonly	ADV
ftr-416	904	36	called	call	VERB
ftr-416	904	37	a	a	DET
ftr-416	904	38	“	"	PUNCT
ftr-416	904	39	grantor	grantor	NOUN
ftr-416	904	40	trust”).136	trust”).136	NOUN
ftr-416	904	41	in	in	ADP
ftr-416	904	42	march	march	PROPN
ftr-416	904	43	2002	2002	NUM
ftr-416	904	44	,	,	PUNCT
ftr-416	904	45	the	the	DET
ftr-416	904	46	job	job	NOUN
ftr-416	904	47	creation	creation	NOUN
ftr-416	904	48	and	and	CCONJ
ftr-416	904	49	worker	worker	NOUN
ftr-416	904	50	assistance	assistance	NOUN
ftr-416	904	51	act	act	NOUN
ftr-416	904	52	of	of	ADP
ftr-416	904	53	2002	2002	NUM
ftr-416	904	54	amended	amend	VERB
ftr-416	904	55	section	section	NOUN
ftr-416	904	56	2511(c	2511(c	NOUN
ftr-416	904	57	)	)	PUNCT
ftr-416	904	58	.	.	PUNCT
ftr-416	905	1	as	as	SCONJ
ftr-416	905	2	amended	amend	VERB
ftr-416	905	3	,	,	PUNCT
ftr-416	905	4	section	section	NOUN
ftr-416	905	5	2511(c	2511(c	NOUN
ftr-416	905	6	)	)	PUNCT
ftr-416	905	7	provides	provide	VERB
ftr-416	905	8	that	that	SCONJ
ftr-416	905	9	a	a	DET
ftr-416	905	10	transfer	transfer	NOUN
ftr-416	905	11	in	in	ADP
ftr-416	905	12	trust	trust	NOUN
ftr-416	905	13	is	be	AUX
ftr-416	905	14	treated	treat	VERB
ftr-416	905	15	as	as	ADP
ftr-416	905	16	a	a	DET
ftr-416	905	17	gift	gift	NOUN
ftr-416	905	18	(	(	PUNCT
ftr-416	905	19	as	as	SCONJ
ftr-416	905	20	opposed	oppose	VERB
ftr-416	905	21	to	to	ADP
ftr-416	905	22	a	a	DET
ftr-416	905	23	taxable	taxable	ADJ
ftr-416	905	24	gift	gift	NOUN
ftr-416	905	25	)	)	PUNCT
ftr-416	905	26	“	"	PUNCT
ftr-416	905	27	unless	unless	SCONJ
ftr-416	905	28	”	"	PUNCT
ftr-416	905	29	the	the	DET
ftr-416	905	30	trust	trust	NOUN
ftr-416	905	31	is	be	AUX
ftr-416	905	32	a	a	DET
ftr-416	905	33	grantor	grantor	NOUN
ftr-416	905	34	trust.137	trust.137	NOUN
ftr-416	905	35	the	the	DET
ftr-416	905	36	change	change	NOUN
ftr-416	905	37	from	from	ADP
ftr-416	905	38	the	the	DET
ftr-416	905	39	term	term	NOUN
ftr-416	905	40	“	"	PUNCT
ftr-416	905	41	taxable	taxable	ADJ
ftr-416	905	42	gift	gift	NOUN
ftr-416	905	43	”	"	PUNCT
ftr-416	905	44	to	to	ADP
ftr-416	905	45	“	"	PUNCT
ftr-416	905	46	gift	gift	NOUN
ftr-416	905	47	”	"	PUNCT
ftr-416	905	48	is	be	AUX
ftr-416	905	49	significant	significant	ADJ
ftr-416	905	50	.	.	PUNCT
ftr-416	906	1	216	216	NUM
ftr-416	906	2	florida	florida	PROPN
ftr-416	906	3	tax	tax	NOUN
ftr-416	906	4	review	review	NOUN
ftr-416	906	5	[	[	X
ftr-416	906	6	vol.6:2	vol.6:2	NOUN
ftr-416	906	7	after	after	ADP
ftr-416	906	8	the	the	DET
ftr-416	906	9	march	march	PROPN
ftr-416	906	10	2002	2002	NUM
ftr-416	906	11	amendments	amendment	NOUN
ftr-416	906	12	section	section	NOUN
ftr-416	906	13	2511(c	2511(c	NOUN
ftr-416	906	14	)	)	PUNCT
ftr-416	906	15	provides	provide	VERB
ftr-416	906	16	:	:	PUNCT
ftr-416	906	17	(	(	PUNCT
ftr-416	906	18	c	c	X
ftr-416	906	19	)	)	PUNCT
ftr-416	906	20	treatment	treatment	NOUN
ftr-416	906	21	of	of	ADP
ftr-416	906	22	certain	certain	ADJ
ftr-416	906	23	transfers	transfer	NOUN
ftr-416	906	24	in	in	ADP
ftr-416	906	25	trust	trust	NOUN
ftr-416	906	26	.	.	PUNCT
ftr-416	907	1	-notwithstanding	-notwithstande	VERB
ftr-416	907	2	any	any	DET
ftr-416	907	3	other	other	ADJ
ftr-416	907	4	provision	provision	NOUN
ftr-416	907	5	of	of	ADP
ftr-416	907	6	this	this	DET
ftr-416	907	7	section	section	NOUN
ftr-416	907	8	and	and	CCONJ
ftr-416	907	9	except	except	SCONJ
ftr-416	907	10	as	as	SCONJ
ftr-416	907	11	provided	provide	VERB
ftr-416	907	12	in	in	ADP
ftr-416	907	13	regulations	regulation	NOUN
ftr-416	907	14	,	,	PUNCT
ftr-416	907	15	a	a	DET
ftr-416	907	16	transfer	transfer	NOUN
ftr-416	907	17	in	in	ADP
ftr-416	907	18	trust	trust	NOUN
ftr-416	907	19	shall	shall	AUX
ftr-416	907	20	be	be	AUX
ftr-416	907	21	treated	treat	VERB
ftr-416	907	22	as	as	ADP
ftr-416	907	23	a	a	DET
ftr-416	907	24	transfer	transfer	NOUN
ftr-416	907	25	of	of	ADP
ftr-416	907	26	property	property	NOUN
ftr-416	907	27	by	by	ADP
ftr-416	907	28	gift	gift	NOUN
ftr-416	907	29	,	,	PUNCT
ftr-416	907	30	unless	unless	SCONJ
ftr-416	907	31	the	the	DET
ftr-416	907	32	trust	trust	NOUN
ftr-416	907	33	is	be	AUX
ftr-416	907	34	treated	treat	VERB
ftr-416	907	35	as	as	ADP
ftr-416	907	36	wholly	wholly	ADV
ftr-416	907	37	owned	own	VERB
ftr-416	907	38	by	by	ADP
ftr-416	907	39	the	the	DET
ftr-416	907	40	donor	donor	NOUN
ftr-416	907	41	or	or	CCONJ
ftr-416	907	42	the	the	DET
ftr-416	907	43	donor	donor	NOUN
ftr-416	907	44	’s	’s	PART
ftr-416	907	45	spouse	spouse	NOUN
ftr-416	907	46	under	under	ADP
ftr-416	907	47	subpart	subpart	NOUN
ftr-416	907	48	e	e	NOUN
ftr-416	907	49	of	of	ADP
ftr-416	907	50	part	part	NOUN
ftr-416	907	51	i	i	PROPN
ftr-416	907	52	of	of	ADP
ftr-416	907	53	subchapter	subchapter	NOUN
ftr-416	907	54	j	j	PROPN
ftr-416	907	55	of	of	ADP
ftr-416	907	56	chapter	chapter	NOUN
ftr-416	907	57	1	1	NUM
ftr-416	907	58	.	.	PUNCT
ftr-416	907	59	”	"	PUNCT
ftr-416	908	1	(	(	PUNCT
ftr-416	908	2	emphasis	emphasis	NOUN
ftr-416	908	3	added	add	VERB
ftr-416	908	4	)	)	PUNCT
ftr-416	908	5	.	.	PUNCT
ftr-416	909	1	irc	irc	PROPN
ftr-416	909	2	§	§	PROPN
ftr-416	909	3	2511(c	2511(c	NOUN
ftr-416	909	4	)	)	PUNCT
ftr-416	909	5	;	;	PUNCT
ftr-416	910	1	pub	pub	NOUN
ftr-416	910	2	.	.	PUNCT
ftr-416	911	1	l.	l.	PROPN
ftr-416	911	2	no	no	INTJ
ftr-416	911	3	.	.	PUNCT
ftr-416	912	1	107	107	NUM
ftr-416	912	2	-	-	SYM
ftr-416	912	3	147	147	NUM
ftr-416	912	4	,	,	PUNCT
ftr-416	912	5	§	§	PROPN
ftr-416	912	6	411(g)(1	411(g)(1	PROPN
ftr-416	912	7	)	)	PUNCT
ftr-416	912	8	,	,	PUNCT
ftr-416	912	9	(	(	PUNCT
ftr-416	912	10	x	x	X
ftr-416	912	11	)	)	PUNCT
ftr-416	912	12	,	,	PUNCT
ftr-416	912	13	116	116	NUM
ftr-416	912	14	stat	stat	NOUN
ftr-416	912	15	.	.	PUNCT
ftr-416	913	1	21	21	NUM
ftr-416	913	2	(	(	PUNCT
ftr-416	913	3	mar	mar	PROPN
ftr-416	913	4	.	.	PROPN
ftr-416	913	5	9	9	NUM
ftr-416	913	6	,	,	PUNCT
ftr-416	913	7	2002	2002	NUM
ftr-416	913	8	)	)	PUNCT
ftr-416	913	9	.	.	PUNCT
ftr-416	914	1	138	138	NUM
ftr-416	914	2	.	.	PUNCT
ftr-416	914	3	irc	irc	PROPN
ftr-416	914	4	§	§	PROPN
ftr-416	914	5	§	§	PROPN
ftr-416	914	6	2503(a	2503(a	NUM
ftr-416	914	7	)	)	PUNCT
ftr-416	914	8	,	,	PUNCT
ftr-416	914	9	(	(	PUNCT
ftr-416	914	10	b	b	NOUN
ftr-416	914	11	)	)	PUNCT
ftr-416	914	12	.	.	PUNCT
ftr-416	915	1	139	139	NUM
ftr-416	915	2	.	.	PUNCT
ftr-416	916	1	i	i	PRON
ftr-416	916	2	d.	d.	PROPN
ftr-416	916	3	140	140	NUM
ftr-416	916	4	.	.	PUNCT
ftr-416	917	1	e.l	e.l	PROPN
ftr-416	917	2	.	.	PROPN
ftr-416	917	3	piesse	piesse	PROPN
ftr-416	917	4	&	&	CCONJ
ftr-416	917	5	j.	j.	PROPN
ftr-416	917	6	gilchrist	gilchrist	PROPN
ftr-416	917	7	smith	smith	PROPN
ftr-416	917	8	,	,	PUNCT
ftr-416	917	9	the	the	DET
ftr-416	917	10	elements	element	NOUN
ftr-416	917	11	of	of	ADP
ftr-416	917	12	drafting	drafting	NOUN
ftr-416	917	13	,	,	PUNCT
ftr-416	917	14	22	22	NUM
ftr-416	917	15	(	(	PUNCT
ftr-416	917	16	stevens	stevens	PROPN
ftr-416	917	17	&	&	CCONJ
ftr-416	917	18	sons	son	NOUN
ftr-416	917	19	pub	pub	NOUN
ftr-416	917	20	.	.	PUNCT
ftr-416	917	21	1950	1950	NUM
ftr-416	917	22	)	)	PUNCT
ftr-416	917	23	in	in	ADP
ftr-416	917	24	symbolic	symbolic	ADJ
ftr-416	917	25	terms	term	NOUN
ftr-416	917	26	,	,	PUNCT
ftr-416	917	27	a	a	PRON
ftr-416	917	28	unless	unless	SCONJ
ftr-416	917	29	b	b	PROPN
ftr-416	917	30	is	be	AUX
ftr-416	917	31	equivalent	equivalent	ADJ
ftr-416	917	32	to	to	ADP
ftr-416	917	33	if	if	SCONJ
ftr-416	917	34	not	not	PART
ftr-416	917	35	b	b	NOUN
ftr-416	917	36	then	then	ADV
ftr-416	917	37	a.	a.	NOUN
ftr-416	917	38	141	141	NUM
ftr-416	917	39	.	.	PUNCT
ftr-416	918	1	see	see	VERB
ftr-416	918	2	supra	supra	PROPN
ftr-416	918	3	notes	note	NOUN
ftr-416	918	4	2	2	NUM
ftr-416	918	5	,	,	PUNCT
ftr-416	918	6	135	135	NUM
ftr-416	918	7	.	.	NOUN
ftr-416	918	8	142	142	NUM
ftr-416	918	9	.	.	PUNCT
ftr-416	919	1	but	but	CCONJ
ftr-416	919	2	see	see	VERB
ftr-416	919	3	infra	infra	NOUN
ftr-416	919	4	note	note	VERB
ftr-416	919	5	145	145	NUM
ftr-416	919	6	and	and	CCONJ
ftr-416	919	7	accompanying	accompany	VERB
ftr-416	919	8	text	text	NOUN
ftr-416	919	9	.	.	PUNCT
ftr-416	920	1	143	143	NUM
ftr-416	920	2	.	.	PUNCT
ftr-416	921	1	returning	return	VERB
ftr-416	921	2	to	to	ADP
ftr-416	921	3	symbolic	symbolic	ADJ
ftr-416	921	4	logic	logic	NOUN
ftr-416	921	5	,	,	PUNCT
ftr-416	921	6	irc	irc	PROPN
ftr-416	921	7	§	§	PROPN
ftr-416	921	8	2511(c	2511(c	NOUN
ftr-416	921	9	)	)	PUNCT
ftr-416	921	10	may	may	AUX
ftr-416	921	11	be	be	AUX
ftr-416	921	12	reduced	reduce	VERB
ftr-416	921	13	to	to	ADP
ftr-416	921	14	if	if	SCONJ
ftr-416	921	15	not	not	PART
ftr-416	921	16	b	b	NOUN
ftr-416	921	17	then	then	ADV
ftr-416	921	18	a.	a.	NOUN
ftr-416	921	19	see	see	VERB
ftr-416	921	20	supra	supra	PROPN
ftr-416	921	21	text	text	NOUN
ftr-416	921	22	accompanying	accompanying	ADJ
ftr-416	921	23	note	note	NOUN
ftr-416	921	24	140	140	NUM
ftr-416	921	25	.	.	PUNCT
ftr-416	922	1	the	the	DET
ftr-416	922	2	converse	converse	NOUN
ftr-416	922	3	of	of	ADP
ftr-416	922	4	this	this	DET
ftr-416	922	5	statement	statement	NOUN
ftr-416	922	6	(	(	PUNCT
ftr-416	922	7	if	if	SCONJ
ftr-416	922	8	b	b	X
ftr-416	922	9	then	then	ADV
ftr-416	922	10	not	not	PART
ftr-416	922	11	a	a	PRON
ftr-416	922	12	)	)	PUNCT
ftr-416	922	13	is	be	AUX
ftr-416	922	14	,	,	PUNCT
ftr-416	922	15	however	however	ADV
ftr-416	922	16	,	,	PUNCT
ftr-416	922	17	not	not	PART
ftr-416	922	18	necessarily	necessarily	ADV
ftr-416	922	19	true	true	ADJ
ftr-416	922	20	.	.	PUNCT
ftr-416	923	1	piesse	piesse	PROPN
ftr-416	923	2	&	&	CCONJ
ftr-416	923	3	smith	smith	PROPN
ftr-416	923	4	,	,	PUNCT
ftr-416	923	5	supra	supra	PROPN
ftr-416	923	6	note	note	PROPN
ftr-416	923	7	140	140	NUM
ftr-416	923	8	,	,	PUNCT
ftr-416	923	9	at	at	ADP
ftr-416	923	10	19	19	NUM
ftr-416	923	11	.	.	PUNCT
ftr-416	924	1	144	144	NUM
ftr-416	924	2	.	.	PUNCT
ftr-416	925	1	see	see	VERB
ftr-416	925	2	supra	supra	PROPN
ftr-416	925	3	note	note	PROPN
ftr-416	925	4	133	133	NUM
ftr-416	925	5	.	.	PUNCT
ftr-416	926	1	specifically	specifically	ADV
ftr-416	926	2	,	,	PUNCT
ftr-416	926	3	if	if	SCONJ
ftr-416	926	4	a	a	DET
ftr-416	926	5	transfer	transfer	NOUN
ftr-416	926	6	is	be	AUX
ftr-416	926	7	a	a	DET
ftr-416	926	8	“	"	PUNCT
ftr-416	926	9	taxable	taxable	ADJ
ftr-416	926	10	gift	gift	NOUN
ftr-416	926	11	,	,	PUNCT
ftr-416	926	12	”	"	PUNCT
ftr-416	926	13	then	then	ADV
ftr-416	926	14	the	the	DET
ftr-416	926	15	annual	annual	ADJ
ftr-416	926	16	exclusion	exclusion	NOUN
ftr-416	926	17	is	be	AUX
ftr-416	926	18	not	not	PART
ftr-416	926	19	available.138	available.138	PROPN
ftr-416	926	20	in	in	ADP
ftr-416	926	21	contrast	contrast	NOUN
ftr-416	926	22	,	,	PUNCT
ftr-416	926	23	if	if	SCONJ
ftr-416	926	24	a	a	DET
ftr-416	926	25	transfer	transfer	NOUN
ftr-416	926	26	is	be	AUX
ftr-416	926	27	a	a	DET
ftr-416	926	28	“	"	PUNCT
ftr-416	926	29	gift	gift	NOUN
ftr-416	926	30	,	,	PUNCT
ftr-416	926	31	”	"	PUNCT
ftr-416	926	32	then	then	ADV
ftr-416	926	33	the	the	DET
ftr-416	926	34	annual	annual	ADJ
ftr-416	926	35	exclusion	exclusion	NOUN
ftr-416	926	36	may	may	AUX
ftr-416	926	37	be	be	AUX
ftr-416	926	38	used	use	VERB
ftr-416	926	39	to	to	PART
ftr-416	926	40	offset	offset	VERB
ftr-416	926	41	the	the	DET
ftr-416	926	42	transfer.139	transfer.139	NOUN
ftr-416	926	43	as	as	ADP
ftr-416	926	44	a	a	DET
ftr-416	926	45	mater	mater	NOUN
ftr-416	926	46	of	of	ADP
ftr-416	926	47	semantics	semantic	NOUN
ftr-416	926	48	,	,	PUNCT
ftr-416	926	49	section	section	NOUN
ftr-416	926	50	2511(c	2511(c	NOUN
ftr-416	926	51	)	)	PUNCT
ftr-416	926	52	is	be	AUX
ftr-416	926	53	equivalent	equivalent	ADJ
ftr-416	926	54	to	to	ADP
ftr-416	926	55	a	a	DET
ftr-416	926	56	statement	statement	NOUN
ftr-416	926	57	that	that	SCONJ
ftr-416	926	58	if	if	SCONJ
ftr-416	926	59	the	the	DET
ftr-416	926	60	trust	trust	NOUN
ftr-416	926	61	is	be	AUX
ftr-416	926	62	not	not	PART
ftr-416	926	63	a	a	DET
ftr-416	926	64	grantor	grantor	NOUN
ftr-416	926	65	trust	trust	NOUN
ftr-416	926	66	,	,	PUNCT
ftr-416	926	67	then	then	ADV
ftr-416	926	68	transfers	transfer	NOUN
ftr-416	926	69	to	to	ADP
ftr-416	926	70	the	the	DET
ftr-416	926	71	trust	trust	NOUN
ftr-416	926	72	will	will	AUX
ftr-416	926	73	be	be	AUX
ftr-416	926	74	treated	treat	VERB
ftr-416	926	75	as	as	ADP
ftr-416	926	76	gifts.140	gifts.140	NOUN
ftr-416	926	77	thus	thus	ADV
ftr-416	926	78	,	,	PUNCT
ftr-416	926	79	during	during	ADP
ftr-416	926	80	2010,141	2010,141	NUM
ftr-416	926	81	transfers	transfer	NOUN
ftr-416	926	82	to	to	ADP
ftr-416	926	83	non	non	ADJ
ftr-416	926	84	-	-	NOUN
ftr-416	926	85	grantor	grantor	ADJ
ftr-416	926	86	trusts	trust	NOUN
ftr-416	926	87	are	be	AUX
ftr-416	926	88	treated	treat	VERB
ftr-416	926	89	as	as	ADP
ftr-416	926	90	gifts	gift	NOUN
ftr-416	926	91	and	and	CCONJ
ftr-416	926	92	may	may	AUX
ftr-416	926	93	be	be	AUX
ftr-416	926	94	eligible	eligible	ADJ
ftr-416	926	95	for	for	ADP
ftr-416	926	96	the	the	DET
ftr-416	926	97	annual	annual	ADJ
ftr-416	926	98	exclusion	exclusion	NOUN
ftr-416	926	99	.	.	PUNCT
ftr-416	927	1	presumably	presumably	ADV
ftr-416	927	2	,	,	PUNCT
ftr-416	927	3	the	the	DET
ftr-416	927	4	annual	annual	ADJ
ftr-416	927	5	exclusion	exclusion	NOUN
ftr-416	927	6	may	may	AUX
ftr-416	927	7	be	be	AUX
ftr-416	927	8	obtained	obtain	VERB
ftr-416	927	9	through	through	ADP
ftr-416	927	10	the	the	DET
ftr-416	927	11	use	use	NOUN
ftr-416	927	12	of	of	ADP
ftr-416	927	13	a	a	DET
ftr-416	927	14	crummey	crummey	NOUN
ftr-416	927	15	power	power	NOUN
ftr-416	927	16	.	.	PUNCT
ftr-416	928	1	thus	thus	ADV
ftr-416	928	2	,	,	PUNCT
ftr-416	928	3	even	even	ADV
ftr-416	928	4	after	after	ADP
ftr-416	928	5	estate	estate	NOUN
ftr-416	928	6	tax	tax	NOUN
ftr-416	928	7	repeal	repeal	NOUN
ftr-416	928	8	,	,	PUNCT
ftr-416	928	9	crummey	crummey	PROPN
ftr-416	928	10	powers	power	NOUN
ftr-416	928	11	remain	remain	VERB
ftr-416	928	12	viable.142	viable.142	NOUN
ftr-416	928	13	the	the	DET
ftr-416	928	14	implications	implication	NOUN
ftr-416	928	15	of	of	ADP
ftr-416	928	16	section	section	NOUN
ftr-416	928	17	2511(c	2511(c	NOUN
ftr-416	928	18	)	)	PUNCT
ftr-416	928	19	are	be	AUX
ftr-416	928	20	less	less	ADV
ftr-416	928	21	clear	clear	ADJ
ftr-416	928	22	if	if	SCONJ
ftr-416	928	23	the	the	DET
ftr-416	928	24	trust	trust	NOUN
ftr-416	928	25	is	be	AUX
ftr-416	928	26	a	a	DET
ftr-416	928	27	grantor	grantor	NOUN
ftr-416	928	28	trust	trust	NOUN
ftr-416	928	29	.	.	PUNCT
ftr-416	929	1	as	as	SCONJ
ftr-416	929	2	mentioned	mention	VERB
ftr-416	929	3	,	,	PUNCT
ftr-416	929	4	section	section	NOUN
ftr-416	929	5	2511(c	2511(c	NOUN
ftr-416	929	6	)	)	PUNCT
ftr-416	929	7	provides	provide	VERB
ftr-416	929	8	that	that	SCONJ
ftr-416	929	9	a	a	DET
ftr-416	929	10	transfer	transfer	NOUN
ftr-416	929	11	to	to	ADP
ftr-416	929	12	a	a	DET
ftr-416	929	13	non	non	ADJ
ftr-416	929	14	-	-	ADJ
ftr-416	929	15	grantor	grantor	ADJ
ftr-416	929	16	trust	trust	NOUN
ftr-416	929	17	is	be	AUX
ftr-416	929	18	treated	treat	VERB
ftr-416	929	19	as	as	ADP
ftr-416	929	20	a	a	DET
ftr-416	929	21	gift	gift	NOUN
ftr-416	929	22	.	.	PUNCT
ftr-416	930	1	it	it	PRON
ftr-416	930	2	does	do	AUX
ftr-416	930	3	not	not	PART
ftr-416	930	4	,	,	PUNCT
ftr-416	930	5	however	however	ADV
ftr-416	930	6	,	,	PUNCT
ftr-416	930	7	directly	directly	ADV
ftr-416	930	8	address	address	VERB
ftr-416	930	9	treatment	treatment	NOUN
ftr-416	930	10	of	of	ADP
ftr-416	930	11	transfers	transfer	NOUN
ftr-416	930	12	to	to	ADP
ftr-416	930	13	grantor	grantor	NOUN
ftr-416	930	14	trusts.143	trusts.143	NOUN
ftr-416	930	15	thus	thus	ADV
ftr-416	930	16	,	,	PUNCT
ftr-416	930	17	section	section	NOUN
ftr-416	930	18	2511(c	2511(c	NOUN
ftr-416	930	19	)	)	PUNCT
ftr-416	930	20	arguably	arguably	ADV
ftr-416	930	21	has	have	AUX
ftr-416	930	22	no	no	DET
ftr-416	930	23	effect	effect	NOUN
ftr-416	930	24	on	on	ADP
ftr-416	930	25	the	the	DET
ftr-416	930	26	taxation	taxation	NOUN
ftr-416	930	27	of	of	ADP
ftr-416	930	28	transfers	transfer	NOUN
ftr-416	930	29	to	to	ADP
ftr-416	930	30	grantor	grantor	NOUN
ftr-416	930	31	trusts	trust	NOUN
ftr-416	930	32	.	.	PUNCT
ftr-416	931	1	in	in	ADP
ftr-416	931	2	that	that	DET
ftr-416	931	3	case	case	NOUN
ftr-416	931	4	,	,	PUNCT
ftr-416	931	5	crummey	crummey	ADJ
ftr-416	931	6	powers	power	NOUN
ftr-416	931	7	would	would	AUX
ftr-416	931	8	remain	remain	VERB
ftr-416	931	9	a	a	DET
ftr-416	931	10	viable	viable	ADJ
ftr-416	931	11	means	mean	NOUN
ftr-416	931	12	of	of	ADP
ftr-416	931	13	making	make	VERB
ftr-416	931	14	annual	annual	ADJ
ftr-416	931	15	exclusion	exclusion	NOUN
ftr-416	931	16	gifts	gift	NOUN
ftr-416	931	17	in	in	ADP
ftr-416	931	18	grantor	grantor	NOUN
ftr-416	931	19	trusts	trust	NOUN
ftr-416	931	20	.	.	PUNCT
ftr-416	932	1	on	on	ADP
ftr-416	932	2	the	the	DET
ftr-416	932	3	other	other	ADJ
ftr-416	932	4	hand	hand	NOUN
ftr-416	932	5	,	,	PUNCT
ftr-416	932	6	interpreting	interpret	VERB
ftr-416	932	7	section	section	NOUN
ftr-416	932	8	2511(c	2511(c	NOUN
ftr-416	932	9	)	)	PUNCT
ftr-416	932	10	to	to	PART
ftr-416	932	11	imply	imply	VERB
ftr-416	932	12	that	that	SCONJ
ftr-416	932	13	transfers	transfer	NOUN
ftr-416	932	14	to	to	ADP
ftr-416	932	15	a	a	DET
ftr-416	932	16	grantor	grantor	NOUN
ftr-416	932	17	trust	trust	NOUN
ftr-416	932	18	are	be	AUX
ftr-416	932	19	not	not	PART
ftr-416	932	20	gifts	gift	NOUN
ftr-416	932	21	is	be	AUX
ftr-416	932	22	consistent	consistent	ADJ
ftr-416	932	23	with	with	ADP
ftr-416	932	24	the	the	DET
ftr-416	932	25	revised	revise	VERB
ftr-416	932	26	purpose	purpose	NOUN
ftr-416	932	27	of	of	ADP
ftr-416	932	28	the	the	DET
ftr-416	932	29	gift	gift	NOUN
ftr-416	932	30	tax	tax	NOUN
ftr-416	932	31	.	.	PUNCT
ftr-416	933	1	as	as	SCONJ
ftr-416	933	2	mentioned	mention	VERB
ftr-416	933	3	,	,	PUNCT
ftr-416	933	4	after	after	ADP
ftr-416	933	5	estate	estate	NOUN
ftr-416	933	6	tax	tax	NOUN
ftr-416	933	7	repeal	repeal	NOUN
ftr-416	933	8	,	,	PUNCT
ftr-416	933	9	the	the	DET
ftr-416	933	10	purpose	purpose	NOUN
ftr-416	933	11	of	of	ADP
ftr-416	933	12	the	the	DET
ftr-416	933	13	gift	gift	NOUN
ftr-416	933	14	tax	tax	NOUN
ftr-416	933	15	is	be	AUX
ftr-416	933	16	to	to	PART
ftr-416	933	17	act	act	VERB
ftr-416	933	18	as	as	ADP
ftr-416	933	19	a	a	DET
ftr-416	933	20	back	back	NOUN
ftr-416	933	21	-	-	PUNCT
ftr-416	933	22	stop	stop	NOUN
ftr-416	933	23	to	to	ADP
ftr-416	933	24	the	the	DET
ftr-416	933	25	federal	federal	ADJ
ftr-416	933	26	income	income	NOUN
ftr-416	933	27	tax.144	tax.144	ADV
ftr-416	933	28	as	as	ADV
ftr-416	933	29	long	long	ADV
ftr-416	933	30	as	as	SCONJ
ftr-416	933	31	income	income	NOUN
ftr-416	933	32	earned	earn	VERB
ftr-416	933	33	on	on	ADP
ftr-416	933	34	the	the	DET
ftr-416	933	35	gift	gift	NOUN
ftr-416	933	36	is	be	AUX
ftr-416	933	37	taxable	taxable	ADJ
ftr-416	933	38	to	to	ADP
ftr-416	933	39	the	the	DET
ftr-416	933	40	grantor	grantor	NOUN
ftr-416	933	41	(	(	PUNCT
ftr-416	933	42	i.e.	i.e.	X
ftr-416	933	43	,	,	PUNCT
ftr-416	933	44	is	be	AUX
ftr-416	933	45	held	hold	VERB
ftr-416	933	46	in	in	ADP
ftr-416	933	47	a	a	DET
ftr-416	933	48	grantor	grantor	NOUN
ftr-416	933	49	trust	trust	NOUN
ftr-416	933	50	)	)	PUNCT
ftr-416	933	51	,	,	PUNCT
ftr-416	933	52	no	no	DET
ftr-416	933	53	income	income	NOUN
ftr-416	933	54	tax	tax	NOUN
ftr-416	933	55	avoidance	avoidance	NOUN
ftr-416	933	56	is	be	AUX
ftr-416	933	57	possible	possible	ADJ
ftr-416	933	58	.	.	PUNCT
ftr-416	934	1	thus	thus	ADV
ftr-416	934	2	,	,	PUNCT
ftr-416	934	3	there	there	PRON
ftr-416	934	4	is	be	VERB
ftr-416	934	5	little	little	ADJ
ftr-416	934	6	reason	reason	NOUN
ftr-416	934	7	to	to	PART
ftr-416	934	8	impose	impose	VERB
ftr-416	934	9	a	a	DET
ftr-416	934	10	gift	gift	NOUN
ftr-416	934	11	tax	tax	NOUN
ftr-416	934	12	on	on	ADP
ftr-416	934	13	such	such	ADJ
ftr-416	934	14	transfers	transfer	NOUN
ftr-416	934	15	.	.	PUNCT
ftr-416	935	1	if	if	SCONJ
ftr-416	935	2	transfers	transfer	NOUN
ftr-416	935	3	to	to	ADP
ftr-416	935	4	grantor	grantor	NOUN
ftr-416	935	5	trusts	trust	NOUN
ftr-416	935	6	are	be	AUX
ftr-416	935	7	not	not	PART
ftr-416	935	8	gifts	gift	NOUN
ftr-416	935	9	,	,	PUNCT
ftr-416	935	10	then	then	ADV
ftr-416	935	11	they	they	PRON
ftr-416	935	12	are	be	AUX
ftr-416	935	13	not	not	PART
ftr-416	935	14	subject	subject	ADJ
ftr-416	935	15	to	to	ADP
ftr-416	935	16	the	the	DET
ftr-416	935	17	gift	gift	NOUN
ftr-416	935	18	tax	tax	NOUN
ftr-416	935	19	,	,	PUNCT
ftr-416	935	20	regardless	regardless	ADV
ftr-416	935	21	of	of	ADP
ftr-416	935	22	whether	whether	SCONJ
ftr-416	935	23	they	they	PRON
ftr-416	935	24	are	be	AUX
ftr-416	935	25	present	present	ADJ
ftr-416	935	26	interests	interest	NOUN
ftr-416	935	27	.	.	PUNCT
ftr-416	936	1	thus	thus	ADV
ftr-416	936	2	,	,	PUNCT
ftr-416	936	3	crummey	crummey	PROPN
ftr-416	936	4	powers	power	NOUN
ftr-416	936	5	would	would	AUX
ftr-416	936	6	be	be	AUX
ftr-416	936	7	superfluous	superfluous	ADJ
ftr-416	936	8	.	.	PUNCT
ftr-416	937	1	2003	2003	NUM
ftr-416	937	2	]	]	PUNCT
ftr-416	938	1	back	back	ADV
ftr-416	938	2	to	to	ADP
ftr-416	938	3	the	the	DET
ftr-416	938	4	fu	fu	PROPN
ftr-416	938	5	ture	ture	PROPN
ftr-416	938	6	interest	interest	PROPN
ftr-416	938	7	217	217	NUM
ftr-416	938	8	145	145	NUM
ftr-416	938	9	.	.	PUNCT
ftr-416	939	1	on	on	ADP
ftr-416	939	2	the	the	DET
ftr-416	939	3	other	other	ADJ
ftr-416	939	4	hand	hand	NOUN
ftr-416	939	5	,	,	PUNCT
ftr-416	939	6	annual	annual	ADJ
ftr-416	939	7	exclusion	exclusion	NOUN
ftr-416	939	8	transfers	transfer	NOUN
ftr-416	939	9	to	to	ADP
ftr-416	939	10	a	a	DET
ftr-416	939	11	non	non	ADJ
ftr-416	939	12	-	-	ADJ
ftr-416	939	13	grantor	grantor	ADJ
ftr-416	939	14	trust	trust	NOUN
ftr-416	939	15	may	may	AUX
ftr-416	939	16	produce	produce	VERB
ftr-416	939	17	an	an	DET
ftr-416	939	18	income	income	NOUN
ftr-416	939	19	tax	tax	NOUN
ftr-416	939	20	savings	saving	NOUN
ftr-416	939	21	.	.	PUNCT
ftr-416	940	1	income	income	NOUN
ftr-416	940	2	earned	earn	VERB
ftr-416	940	3	on	on	ADP
ftr-416	940	4	property	property	NOUN
ftr-416	940	5	held	hold	VERB
ftr-416	940	6	by	by	ADP
ftr-416	940	7	a	a	DET
ftr-416	940	8	non	non	ADJ
ftr-416	940	9	-	-	ADJ
ftr-416	940	10	grantor	grantor	ADJ
ftr-416	940	11	trust	trust	NOUN
ftr-416	940	12	would	would	AUX
ftr-416	940	13	be	be	AUX
ftr-416	940	14	taxable	taxable	ADJ
ftr-416	940	15	to	to	ADP
ftr-416	940	16	the	the	DET
ftr-416	940	17	trust	trust	NOUN
ftr-416	940	18	or	or	CCONJ
ftr-416	940	19	the	the	DET
ftr-416	940	20	beneficiary	beneficiary	NOUN
ftr-416	940	21	,	,	PUNCT
ftr-416	940	22	depending	depend	VERB
ftr-416	940	23	on	on	ADP
ftr-416	940	24	the	the	DET
ftr-416	940	25	trust	trust	NOUN
ftr-416	940	26	terms	term	NOUN
ftr-416	940	27	.	.	PUNCT
ftr-416	941	1	irc	irc	PROPN
ftr-416	941	2	§	§	PROPN
ftr-416	941	3	§	§	PROPN
ftr-416	941	4	651	651	NUM
ftr-416	941	5	,	,	PUNCT
ftr-416	941	6	652	652	NUM
ftr-416	941	7	,	,	PUNCT
ftr-416	941	8	661	661	NUM
ftr-416	941	9	,	,	PUNCT
ftr-416	941	10	662	662	NUM
ftr-416	941	11	.	.	PUNCT
ftr-416	942	1	whether	whether	SCONJ
ftr-416	942	2	an	an	DET
ftr-416	942	3	income	income	NOUN
ftr-416	942	4	tax	tax	NOUN
ftr-416	942	5	savings	saving	NOUN
ftr-416	942	6	would	would	AUX
ftr-416	942	7	result	result	VERB
ftr-416	942	8	depends	depend	VERB
ftr-416	942	9	on	on	ADP
ftr-416	942	10	the	the	DET
ftr-416	942	11	marginal	marginal	ADJ
ftr-416	942	12	income	income	NOUN
ftr-416	942	13	tax	tax	NOUN
ftr-416	942	14	rates	rate	NOUN
ftr-416	942	15	of	of	ADP
ftr-416	942	16	the	the	DET
ftr-416	942	17	donor	donor	NOUN
ftr-416	942	18	,	,	PUNCT
ftr-416	942	19	the	the	DET
ftr-416	942	20	trust	trust	NOUN
ftr-416	942	21	and	and	CCONJ
ftr-416	942	22	the	the	DET
ftr-416	942	23	beneficiaries	beneficiary	NOUN
ftr-416	942	24	.	.	PUNCT
ftr-416	943	1	since	since	SCONJ
ftr-416	943	2	trust	trust	NOUN
ftr-416	943	3	income	income	NOUN
ftr-416	943	4	tax	tax	NOUN
ftr-416	943	5	rates	rate	NOUN
ftr-416	943	6	are	be	AUX
ftr-416	943	7	more	more	ADV
ftr-416	943	8	sharply	sharply	ADV
ftr-416	943	9	progressive	progressive	ADJ
ftr-416	943	10	than	than	ADP
ftr-416	943	11	individual	individual	ADJ
ftr-416	943	12	income	income	NOUN
ftr-416	943	13	tax	tax	NOUN
ftr-416	943	14	rates	rate	NOUN
ftr-416	943	15	,	,	PUNCT
ftr-416	943	16	taxing	tax	VERB
ftr-416	943	17	the	the	DET
ftr-416	943	18	income	income	NOUN
ftr-416	943	19	to	to	ADP
ftr-416	943	20	the	the	DET
ftr-416	943	21	trust	trust	NOUN
ftr-416	943	22	is	be	AUX
ftr-416	943	23	unlikely	unlikely	ADJ
ftr-416	943	24	to	to	PART
ftr-416	943	25	produce	produce	VERB
ftr-416	943	26	a	a	DET
ftr-416	943	27	benefit	benefit	NOUN
ftr-416	943	28	.	.	PUNCT
ftr-416	944	1	see	see	VERB
ftr-416	944	2	generally	generally	ADV
ftr-416	944	3	irc	irc	ADV
ftr-416	944	4	§	§	PROPN
ftr-416	944	5	1	1	NUM
ftr-416	944	6	.	.	PUNCT
ftr-416	945	1	in	in	ADP
ftr-416	945	2	contrast	contrast	NOUN
ftr-416	945	3	,	,	PUNCT
ftr-416	945	4	if	if	SCONJ
ftr-416	945	5	the	the	DET
ftr-416	945	6	income	income	NOUN
ftr-416	945	7	is	be	AUX
ftr-416	945	8	taxed	tax	VERB
ftr-416	945	9	to	to	ADP
ftr-416	945	10	the	the	DET
ftr-416	945	11	beneficiary	beneficiary	NOUN
ftr-416	945	12	,	,	PUNCT
ftr-416	945	13	then	then	ADV
ftr-416	945	14	it	it	PRON
ftr-416	945	15	is	be	AUX
ftr-416	945	16	more	more	ADV
ftr-416	945	17	likely	likely	ADJ
ftr-416	945	18	that	that	SCONJ
ftr-416	945	19	an	an	DET
ftr-416	945	20	income	income	NOUN
ftr-416	945	21	tax	tax	NOUN
ftr-416	945	22	savings	saving	NOUN
ftr-416	945	23	may	may	AUX
ftr-416	945	24	be	be	AUX
ftr-416	945	25	realized	realize	VERB
ftr-416	945	26	.	.	PUNCT
ftr-416	946	1	in	in	ADP
ftr-416	946	2	a	a	DET
ftr-416	946	3	nutshell	nutshell	NOUN
ftr-416	946	4	,	,	PUNCT
ftr-416	946	5	trust	trust	NOUN
ftr-416	946	6	income	income	NOUN
ftr-416	946	7	will	will	AUX
ftr-416	946	8	be	be	AUX
ftr-416	946	9	taxed	tax	VERB
ftr-416	946	10	to	to	ADP
ftr-416	946	11	the	the	DET
ftr-416	946	12	beneficiary	beneficiary	NOUN
ftr-416	946	13	if	if	SCONJ
ftr-416	946	14	trust	trust	NOUN
ftr-416	946	15	income	income	NOUN
ftr-416	946	16	is	be	AUX
ftr-416	946	17	distributed	distribute	VERB
ftr-416	946	18	to	to	ADP
ftr-416	946	19	the	the	DET
ftr-416	946	20	beneficiary	beneficiary	NOUN
ftr-416	946	21	or	or	CCONJ
ftr-416	946	22	if	if	SCONJ
ftr-416	946	23	the	the	DET
ftr-416	946	24	trust	trust	NOUN
ftr-416	946	25	is	be	AUX
ftr-416	946	26	treated	treat	VERB
ftr-416	946	27	as	as	SCONJ
ftr-416	946	28	owned	own	VERB
ftr-416	946	29	by	by	ADP
ftr-416	946	30	the	the	DET
ftr-416	946	31	beneficiary	beneficiary	NOUN
ftr-416	946	32	for	for	ADP
ftr-416	946	33	income	income	NOUN
ftr-416	946	34	tax	tax	NOUN
ftr-416	946	35	purposes	purpose	NOUN
ftr-416	946	36	.	.	PUNCT
ftr-416	947	1	irc	irc	PROPN
ftr-416	947	2	§	§	PROPN
ftr-416	947	3	§	§	PROPN
ftr-416	947	4	652	652	NUM
ftr-416	947	5	,	,	PUNCT
ftr-416	947	6	662	662	NUM
ftr-416	947	7	,	,	PUNCT
ftr-416	947	8	678(a	678(a	NUM
ftr-416	947	9	)	)	PUNCT
ftr-416	947	10	.	.	PUNCT
ftr-416	948	1	a	a	DET
ftr-416	948	2	more	more	ADV
ftr-416	948	3	detailed	detailed	ADJ
ftr-416	948	4	description	description	NOUN
ftr-416	948	5	of	of	ADP
ftr-416	948	6	the	the	DET
ftr-416	948	7	income	income	NOUN
ftr-416	948	8	taxation	taxation	NOUN
ftr-416	948	9	of	of	ADP
ftr-416	948	10	trusts	trust	NOUN
ftr-416	948	11	is	be	AUX
ftr-416	948	12	not	not	PART
ftr-416	948	13	appropriate	appropriate	ADJ
ftr-416	948	14	here	here	ADV
ftr-416	948	15	.	.	PUNCT
ftr-416	949	1	146	146	NUM
ftr-416	949	2	.	.	PUNCT
ftr-416	949	3	irc	irc	PROPN
ftr-416	949	4	§	§	PROPN
ftr-416	949	5	2011	2011	NUM
ftr-416	949	6	.	.	PUNCT
ftr-416	950	1	there	there	PRON
ftr-416	950	2	is	be	VERB
ftr-416	950	3	a	a	DET
ftr-416	950	4	credit	credit	NOUN
ftr-416	950	5	against	against	ADP
ftr-416	950	6	the	the	DET
ftr-416	950	7	federal	federal	ADJ
ftr-416	950	8	estate	estate	NOUN
ftr-416	950	9	tax	tax	NOUN
ftr-416	950	10	for	for	ADP
ftr-416	950	11	any	any	DET
ftr-416	950	12	estate	estate	NOUN
ftr-416	950	13	or	or	CCONJ
ftr-416	950	14	inheritance	inheritance	NOUN
ftr-416	950	15	tax	tax	NOUN
ftr-416	950	16	paid	pay	VERB
ftr-416	950	17	to	to	ADP
ftr-416	950	18	a	a	DET
ftr-416	950	19	state	state	NOUN
ftr-416	950	20	.	.	PUNCT
ftr-416	951	1	this	this	DET
ftr-416	951	2	“	"	PUNCT
ftr-416	951	3	state	state	NOUN
ftr-416	951	4	death	death	NOUN
ftr-416	951	5	tax	tax	NOUN
ftr-416	951	6	credit	credit	NOUN
ftr-416	951	7	”	"	PUNCT
ftr-416	951	8	is	be	AUX
ftr-416	951	9	limited	limit	VERB
ftr-416	951	10	based	base	VERB
ftr-416	951	11	on	on	ADP
ftr-416	951	12	the	the	DET
ftr-416	951	13	value	value	NOUN
ftr-416	951	14	of	of	ADP
ftr-416	951	15	the	the	DET
ftr-416	951	16	taxable	taxable	ADJ
ftr-416	951	17	estate	estate	NOUN
ftr-416	951	18	.	.	PUNCT
ftr-416	952	1	i	i	PRON
ftr-416	952	2	d.	d.	PROPN
ftr-416	952	3	all	all	DET
ftr-416	952	4	states	state	NOUN
ftr-416	952	5	,	,	PUNCT
ftr-416	952	6	even	even	ADV
ftr-416	952	7	traditional	traditional	ADJ
ftr-416	952	8	tax	tax	NOUN
ftr-416	952	9	havens	haven	NOUN
ftr-416	952	10	such	such	ADJ
ftr-416	952	11	as	as	ADP
ftr-416	952	12	florida	florida	PROPN
ftr-416	952	13	,	,	PUNCT
ftr-416	952	14	impose	impose	VERB
ftr-416	952	15	an	an	DET
ftr-416	952	16	estate	estate	NOUN
ftr-416	952	17	tax	tax	NOUN
ftr-416	952	18	at	at	ADP
ftr-416	952	19	least	least	ADJ
ftr-416	952	20	equal	equal	ADJ
ftr-416	952	21	to	to	ADP
ftr-416	952	22	the	the	DET
ftr-416	952	23	state	state	NOUN
ftr-416	952	24	death	death	NOUN
ftr-416	952	25	tax	tax	NOUN
ftr-416	952	26	credit	credit	NOUN
ftr-416	952	27	.	.	PUNCT
ftr-416	953	1	see	see	VERB
ftr-416	953	2	,	,	PUNCT
ftr-416	953	3	e.g.	e.g.	ADV
ftr-416	953	4	,	,	PUNCT
ftr-416	953	5	fla	fla	PROPN
ftr-416	953	6	.	.	PUNCT
ftr-416	954	1	stat	stat	PROPN
ftr-416	954	2	.	.	PUNCT
ftr-416	955	1	§	§	PROPN
ftr-416	955	2	198.02	198.02	NUM
ftr-416	955	3	;	;	PUNCT
ftr-416	955	4	tex	tex	PROPN
ftr-416	955	5	.	.	PROPN
ftr-416	955	6	tax	tax	PROPN
ftr-416	955	7	code	code	PROPN
ftr-416	955	8	ann	ann	PROPN
ftr-416	955	9	.	.	PUNCT
ftr-416	956	1	§	§	PROPN
ftr-416	956	2	§	§	PROPN
ftr-416	956	3	211.051(a	211.051(a	NUM
ftr-416	956	4	)	)	PUNCT
ftr-416	956	5	,	,	PUNCT
ftr-416	956	6	211.055	211.055	NUM
ftr-416	956	7	;	;	PUNCT
ftr-416	956	8	mo	mo	PROPN
ftr-416	956	9	.	.	PROPN
ftr-416	956	10	rev	rev	PROPN
ftr-416	956	11	.	.	PROPN
ftr-416	956	12	stat	stat	PROPN
ftr-416	956	13	.	.	PUNCT
ftr-416	957	1	§	§	PROPN
ftr-416	957	2	145	145	NUM
ftr-416	957	3	.011	.011	NUM
ftr-416	957	4	;	;	PUNCT
ftr-416	957	5	n.y	n.y	PROPN
ftr-416	957	6	.	.	PROPN
ftr-416	957	7	tax	tax	NOUN
ftr-416	957	8	law	law	NOUN
ftr-416	957	9	§	§	PROPN
ftr-416	957	10	952	952	NUM
ftr-416	957	11	;	;	PUNCT
ftr-416	957	12	see	see	VERB
ftr-416	957	13	also	also	ADV
ftr-416	957	14	fla	fla	PROPN
ftr-416	957	15	.	.	PUNCT
ftr-416	958	1	const	const	PROPN
ftr-416	958	2	.	.	PUNCT
ftr-416	959	1	art	art	NOUN
ftr-416	959	2	.	.	PUNCT
ftr-416	960	1	vii	vii	PROPN
ftr-416	960	2	,	,	PUNCT
ftr-416	960	3	§	§	NOUN
ftr-416	960	4	5(a	5(a	NUM
ftr-416	960	5	)	)	PUNCT
ftr-416	960	6	.	.	PUNCT
ftr-416	961	1	generally	generally	ADV
ftr-416	961	2	,	,	PUNCT
ftr-416	961	3	the	the	DET
ftr-416	961	4	state	state	NOUN
ftr-416	961	5	estate	estate	NOUN
ftr-416	961	6	tax	tax	NOUN
ftr-416	961	7	is	be	AUX
ftr-416	961	8	directly	directly	ADV
ftr-416	961	9	tied	tie	VERB
ftr-416	961	10	to	to	ADP
ftr-416	961	11	the	the	DET
ftr-416	961	12	cred	cred	ADJ
ftr-416	961	13	it	it	PRON
ftr-416	961	14	allowable	allowable	ADJ
ftr-416	961	15	under	under	ADP
ftr-416	961	16	federal	federal	ADJ
ftr-416	961	17	law	law	NOUN
ftr-416	961	18	.	.	PUNCT
ftr-416	962	1	thus	thus	ADV
ftr-416	962	2	,	,	PUNCT
ftr-416	962	3	repeal	repeal	NOUN
ftr-416	962	4	of	of	ADP
ftr-416	962	5	the	the	DET
ftr-416	962	6	federal	federal	ADJ
ftr-416	962	7	estate	estate	NOUN
ftr-416	962	8	tax	tax	NOUN
ftr-416	962	9	(	(	PUNCT
ftr-416	962	10	and	and	CCONJ
ftr-416	962	11	,	,	PUNCT
ftr-416	962	12	obviously	obviously	ADV
ftr-416	962	13	,	,	PUNCT
ftr-416	962	14	the	the	DET
ftr-416	962	15	state	state	NOUN
ftr-416	962	16	death	death	NOUN
ftr-416	962	17	tax	tax	NOUN
ftr-416	962	18	credit	credit	NOUN
ftr-416	962	19	)	)	PUNCT
ftr-416	962	20	costs	cost	VERB
ftr-416	962	21	states	state	VERB
ftr-416	962	22	substantial	substantial	ADJ
ftr-416	962	23	revenue	revenue	NOUN
ftr-416	962	24	.	.	PUNCT
ftr-416	963	1	see	see	VERB
ftr-416	963	2	infra	infra	NOUN
ftr-416	963	3	note	note	VERB
ftr-416	963	4	147	147	NUM
ftr-416	963	5	.	.	PUNCT
ftr-416	964	1	further	far	ADV
ftr-416	964	2	,	,	PUNCT
ftr-416	964	3	the	the	DET
ftr-416	964	4	state	state	NOUN
ftr-416	964	5	death	death	NOUN
ftr-416	964	6	tax	tax	NOUN
ftr-416	964	7	credit	credit	NOUN
ftr-416	964	8	is	be	AUX
ftr-416	964	9	repealed	repeal	VERB
ftr-416	964	10	for	for	ADP
ftr-416	964	11	decedents	decedent	NOUN
ftr-416	964	12	dying	die	VERB
ftr-416	964	13	after	after	ADP
ftr-416	964	14	dec	dec	PROPN
ftr-416	964	15	.	.	PROPN
ftr-416	964	16	31	31	NUM
ftr-416	964	17	,	,	PUNCT
ftr-416	964	18	2004	2004	NUM
ftr-416	964	19	.	.	PUNCT
ftr-416	965	1	irc	irc	PROPN
ftr-416	965	2	§	§	PROPN
ftr-416	965	3	2011(f	2011(f	PROPN
ftr-416	965	4	)	)	PUNCT
ftr-416	965	5	.	.	PUNCT
ftr-416	966	1	between	between	ADP
ftr-416	966	2	dec	dec	PROPN
ftr-416	966	3	.	.	PROPN
ftr-416	966	4	31	31	NUM
ftr-416	966	5	,	,	PUNCT
ftr-416	966	6	2004	2004	NUM
ftr-416	966	7	and	and	CCONJ
ftr-416	966	8	the	the	DET
ftr-416	966	9	estate	estate	NOUN
ftr-416	966	10	tax	tax	NOUN
ftr-416	966	11	repeal	repeal	NOUN
ftr-416	966	12	,	,	PUNCT
ftr-416	966	13	the	the	DET
ftr-416	966	14	state	state	NOUN
ftr-416	966	15	death	death	NOUN
ftr-416	966	16	tax	tax	NOUN
ftr-416	966	17	credit	credit	NOUN
ftr-416	966	18	is	be	AUX
ftr-416	966	19	replaced	replace	VERB
ftr-416	966	20	with	with	ADP
ftr-416	966	21	a	a	DET
ftr-416	966	22	deduction	deduction	NOUN
ftr-416	966	23	for	for	ADP
ftr-416	966	24	state	state	NOUN
ftr-416	966	25	death	death	NOUN
ftr-416	966	26	taxes	taxis	NOUN
ftr-416	966	27	paid	pay	VERB
ftr-416	966	28	.	.	PUNCT
ftr-416	967	1	irc	irc	PROPN
ftr-416	967	2	§	§	PROPN
ftr-416	967	3	2058	2058	NUM
ftr-416	967	4	;	;	PUNCT
ftr-416	967	5	egtrra	egtrra	ADJ
ftr-416	967	6	supra	supra	PROPN
ftr-416	967	7	note	note	PROPN
ftr-416	967	8	2	2	NUM
ftr-416	967	9	,	,	PUNCT
ftr-416	967	10	§	§	PROPN
ftr-416	967	11	511(e	511(e	PROPN
ftr-416	967	12	)	)	PUNCT
ftr-416	967	13	stat	stat	NOUN
ftr-416	967	14	.	.	PUNCT
ftr-416	968	1	at	at	ADP
ftr-416	968	2	71	71	NUM
ftr-416	968	3	.	.	PUNCT
ftr-416	969	1	repeal	repeal	NOUN
ftr-416	969	2	of	of	ADP
ftr-416	969	3	the	the	DET
ftr-416	969	4	state	state	NOUN
ftr-416	969	5	death	death	NOUN
ftr-416	969	6	credit	credit	NOUN
ftr-416	969	7	eliminates	eliminate	VERB
ftr-416	969	8	state	state	NOUN
ftr-416	969	9	estate	estate	NOUN
ftr-416	969	10	taxes	taxis	NOUN
ftr-416	969	11	in	in	ADP
ftr-416	969	12	states	state	NOUN
ftr-416	969	13	that	that	SCONJ
ftr-416	969	14	d	d	ADP
ftr-416	969	15	irectly	irectly	ADV
ftr-416	969	16	tie	tie	VERB
ftr-416	969	17	the	the	DET
ftr-416	969	18	state	state	NOUN
ftr-416	969	19	estate	estate	NOUN
ftr-416	969	20	tax	tax	NOUN
ftr-416	969	21	to	to	ADP
ftr-416	969	22	the	the	DET
ftr-416	969	23	allowable	allowable	ADJ
ftr-416	969	24	federal	federal	ADJ
ftr-416	969	25	credit	credit	NOUN
ftr-416	969	26	.	.	PUNCT
ftr-416	970	1	campfield	campfield	PROPN
ftr-416	970	2	,	,	PUNCT
ftr-416	970	3	supra	supra	PROPN
ftr-416	970	4	note	note	PROPN
ftr-416	970	5	31	31	NUM
ftr-416	970	6	,	,	PUNCT
ftr-416	970	7	at	at	ADP
ftr-416	970	8	¶	¶	PROPN
ftr-416	970	9	1097	1097	NUM
ftr-416	970	10	.	.	PUNCT
ftr-416	971	1	in	in	ADP
ftr-416	971	2	effect	effect	NOUN
ftr-416	971	3	,	,	PUNCT
ftr-416	971	4	the	the	DET
ftr-416	971	5	federal	federal	ADJ
ftr-416	971	6	government	government	NOUN
ftr-416	971	7	keeps	keep	VERB
ftr-416	971	8	the	the	DET
ftr-416	971	9	revenue	revenue	NOUN
ftr-416	971	10	that	that	PRON
ftr-416	971	11	would	would	AUX
ftr-416	971	12	have	have	AUX
ftr-416	971	13	been	be	AUX
ftr-416	971	14	paid	pay	VERB
ftr-416	971	15	to	to	ADP
ftr-416	971	16	the	the	DET
ftr-416	971	17	state	state	NOUN
ftr-416	971	18	.	.	PUNCT
ftr-416	972	1	mark	mark	PROPN
ftr-416	972	2	a.	a.	PROPN
ftr-416	972	3	luscombe	luscombe	PROPN
ftr-416	972	4	,	,	PUNCT
ftr-416	972	5	decoupling	decoupling	NOUN
ftr-416	972	6	and	and	CCONJ
ftr-416	972	7	complexity	complexity	NOUN
ftr-416	972	8	,	,	PUNCT
ftr-416	972	9	taxes	taxis	NOUN
ftr-416	972	10	,	,	PUNCT
ftr-416	972	11	july	july	PROPN
ftr-416	972	12	1	1	NUM
ftr-416	972	13	,	,	PUNCT
ftr-416	972	14	2002	2002	NUM
ftr-416	972	15	at	at	ADP
ftr-416	972	16	3	3	NUM
ftr-416	972	17	.	.	PUNCT
ftr-416	973	1	thus	thus	ADV
ftr-416	973	2	,	,	PUNCT
ftr-416	973	3	changing	change	VERB
ftr-416	973	4	the	the	DET
ftr-416	973	5	credit	credit	NOUN
ftr-416	973	6	to	to	ADP
ftr-416	973	7	a	a	DET
ftr-416	973	8	deduction	deduction	NOUN
ftr-416	973	9	reduced	reduce	VERB
ftr-416	973	10	the	the	DET
ftr-416	973	11	cost	cost	NOUN
ftr-416	973	12	to	to	ADP
ftr-416	973	13	the	the	DET
ftr-416	973	14	federal	federal	ADJ
ftr-416	973	15	government	government	NOUN
ftr-416	973	16	of	of	ADP
ftr-416	973	17	estate	estate	NOUN
ftr-416	973	18	tax	tax	NOUN
ftr-416	973	19	repeal	repeal	NOUN
ftr-416	973	20	.	.	PUNCT
ftr-416	974	1	roby	roby	PROPN
ftr-416	974	2	b.	b.	PROPN
ftr-416	974	3	sawyers	sawyers	PROPN
ftr-416	974	4	&	&	CCONJ
ftr-416	974	5	brian	brian	PROPN
ftr-416	974	6	t	t	PROPN
ftr-416	974	7	.	.	PUNCT
ftr-416	975	1	whitlock	whitlock	PROPN
ftr-416	975	2	,	,	PUNCT
ftr-416	975	3	estates	estate	NOUN
ftr-416	975	4	,	,	PUNCT
ftr-416	975	5	trusts	trust	NOUN
ftr-416	975	6	&	&	CCONJ
ftr-416	975	7	gifts	gift	NOUN
ftr-416	975	8	:	:	PUNCT
ftr-416	975	9	post	post	ADJ
ftr-416	975	10	-	-	ADJ
ftr-416	975	11	egtrra	egtrra	ADJ
ftr-416	975	12	analysis	analysis	NOUN
ftr-416	975	13	&	&	CCONJ
ftr-416	975	14	planning	planning	NOUN
ftr-416	975	15	,	,	PUNCT
ftr-416	975	16	the	the	DET
ftr-416	975	17	tax	tax	NOUN
ftr-416	975	18	adviser	adviser	NOUN
ftr-416	975	19	,	,	PUNCT
ftr-416	975	20	dec	dec	PROPN
ftr-416	975	21	.	.	PROPN
ftr-416	975	22	1	1	NUM
ftr-416	975	23	,	,	PUNCT
ftr-416	975	24	2001	2001	NUM
ftr-416	975	25	,	,	PUNCT
ftr-416	975	26	at	at	ADP
ftr-416	975	27	822	822	NUM
ftr-416	975	28	.	.	PUNCT
ftr-416	976	1	147	147	NUM
ftr-416	976	2	.	.	PUNCT
ftr-416	977	1	internal	internal	ADJ
ftr-416	977	2	revenue	revenue	NOUN
ftr-416	977	3	service	service	NOUN
ftr-416	977	4	,	,	PUNCT
ftr-416	977	5	estate	estate	NOUN
ftr-416	977	6	tax	tax	NOUN
ftr-416	977	7	returns	return	NOUN
ftr-416	977	8	filed	file	VERB
ftr-416	977	9	in	in	ADP
ftr-416	977	10	1996	1996	NUM
ftr-416	977	11	:	:	PUNCT
ftr-416	977	12	gross	gross	ADJ
ftr-416	977	13	estate	estate	NOUN
ftr-416	977	14	by	by	ADP
ftr-416	977	15	type	type	NOUN
ftr-416	977	16	of	of	ADP
ftr-416	977	17	property	property	NOUN
ftr-416	977	18	,	,	PUNCT
ftr-416	977	19	deductions	deduction	NOUN
ftr-416	977	20	,	,	PUNCT
ftr-416	977	21	t	t	X
ftr-416	977	22	axable	axable	ADJ
ftr-416	977	23	estate	estate	NOUN
ftr-416	977	24	,	,	PUNCT
ftr-416	977	25	estate	estate	NOUN
ftr-416	977	26	tax	tax	NOUN
ftr-416	977	27	,	,	PUNCT
ftr-416	977	28	and	and	CCONJ
ftr-416	977	29	tax	tax	NOUN
ftr-416	977	30	credits	credit	NOUN
ftr-416	977	31	,	,	PUNCT
ftr-416	977	32	by	by	ADP
ftr-416	977	33	size	size	NOUN
ftr-416	977	34	of	of	ADP
ftr-416	977	35	gross	gross	ADJ
ftr-416	977	36	estate	estate	NOUN
ftr-416	977	37	,	,	PUNCT
ftr-416	977	38	col	col	PROPN
ftr-416	977	39	.	.	PROPN
ftr-416	977	40	80	80	NUM
ftr-416	977	41	,	,	PUNCT
ftr-416	977	42	available	available	ADJ
ftr-416	977	43	at	at	ADP
ftr-416	977	44	<	<	X
ftr-416	977	45	<	<	X
ftr-416	977	46	http://www.irs.gov/businesses/display/	http://www.irs.gov/businesses/display/	PROPN
ftr-416	977	47	0,,i1%3d2%26genericid%3d16853,00.html	0,,i1%3d2%26genericid%3d16853,00.html	NUM
ftr-416	977	48	>	>	X
ftr-416	977	49	>	>	X
ftr-416	977	50	(	(	PUNCT
ftr-416	977	51	noting	note	VERB
ftr-416	977	52	that	that	SCONJ
ftr-416	977	53	a	a	DET
ftr-416	977	54	total	total	NOUN
ftr-416	977	55	of	of	ADP
ftr-416	977	56	almost	almost	ADV
ftr-416	977	57	$	$	SYM
ftr-416	977	58	4	4	NUM
ftr-416	977	59	billion	billion	NUM
ftr-416	977	60	in	in	ADP
ftr-416	977	61	state	state	NOUN
ftr-416	977	62	death	death	NOUN
ftr-416	977	63	tax	tax	NOUN
ftr-416	977	64	credits	credit	NOUN
ftr-416	977	65	were	be	AUX
ftr-416	977	66	claimed	claim	VERB
ftr-416	977	67	on	on	ADP
ftr-416	977	68	federal	federal	ADJ
ftr-416	977	69	estate	estate	NOUN
ftr-416	977	70	tax	tax	NOUN
ftr-416	977	71	returns	return	NOUN
ftr-416	977	72	filed	file	VERB
ftr-416	977	73	in	in	ADP
ftr-416	977	74	1996	1996	NUM
ftr-416	977	75	)	)	PUNCT
ftr-416	977	76	;	;	PUNCT
ftr-416	977	77	see	see	VERB
ftr-416	977	78	also	also	ADV
ftr-416	977	79	luscombe	luscombe	NOUN
ftr-416	977	80	,	,	PUNCT
ftr-416	977	81	supra	supra	PROPN
ftr-416	977	82	note	note	VERB
ftr-416	977	83	146	146	NUM
ftr-416	977	84	.	.	PUNCT
ftr-416	978	1	although	although	SCONJ
ftr-416	978	2	crummey	crummey	NOUN
ftr-416	978	3	powers	power	NOUN
ftr-416	978	4	remain	remain	VERB
ftr-416	978	5	effective	effective	ADJ
ftr-416	978	6	after	after	ADP
ftr-416	978	7	estate	estate	NOUN
ftr-416	978	8	tax	tax	NOUN
ftr-416	978	9	repeal	repeal	NOUN
ftr-416	978	10	,	,	PUNCT
ftr-416	978	11	their	their	PRON
ftr-416	978	12	use	use	NOUN
ftr-416	978	13	may	may	AUX
ftr-416	978	14	be	be	AUX
ftr-416	978	15	more	more	ADV
ftr-416	978	16	limited	limited	ADJ
ftr-416	978	17	.	.	PUNCT
ftr-416	979	1	many	many	ADJ
ftr-416	979	2	donors	donor	NOUN
ftr-416	979	3	make	make	VERB
ftr-416	979	4	lifetime	lifetime	NOUN
ftr-416	979	5	gifts	gift	NOUN
ftr-416	979	6	,	,	PUNCT
ftr-416	979	7	frequently	frequently	ADV
ftr-416	979	8	through	through	ADP
ftr-416	979	9	crummey	crummey	NOUN
ftr-416	979	10	powers	power	NOUN
ftr-416	979	11	,	,	PUNCT
ftr-416	979	12	to	to	PART
ftr-416	979	13	decrease	decrease	VERB
ftr-416	979	14	the	the	DET
ftr-416	979	15	estate	estate	NOUN
ftr-416	979	16	tax	tax	NOUN
ftr-416	979	17	that	that	PRON
ftr-416	979	18	would	would	AUX
ftr-416	979	19	be	be	AUX
ftr-416	979	20	due	due	ADJ
ftr-416	979	21	if	if	SCONJ
ftr-416	979	22	they	they	PRON
ftr-416	979	23	retained	retain	VERB
ftr-416	979	24	the	the	DET
ftr-416	979	25	property	property	NOUN
ftr-416	979	26	until	until	ADP
ftr-416	979	27	death	death	NOUN
ftr-416	979	28	.	.	PUNCT
ftr-416	980	1	thus	thus	ADV
ftr-416	980	2	,	,	PUNCT
ftr-416	980	3	estate	estate	NOUN
ftr-416	980	4	tax	tax	NOUN
ftr-416	980	5	repeal	repeal	NOUN
ftr-416	980	6	may	may	AUX
ftr-416	980	7	leave	leave	VERB
ftr-416	980	8	crummey	crummey	NOUN
ftr-416	980	9	powers	power	NOUN
ftr-416	980	10	technically	technically	ADV
ftr-416	980	11	effective	effective	ADJ
ftr-416	980	12	,	,	PUNCT
ftr-416	980	13	but	but	CCONJ
ftr-416	980	14	less	less	ADV
ftr-416	980	15	useful.145	useful.145	NOUN
ftr-416	980	16	in	in	ADP
ftr-416	980	17	the	the	DET
ftr-416	980	18	unlikely	unlikely	ADJ
ftr-416	980	19	event	event	NOUN
ftr-416	980	20	that	that	PRON
ftr-416	980	21	estate	estate	NOUN
ftr-416	980	22	tax	tax	NOUN
ftr-416	980	23	repeal	repeal	NOUN
ftr-416	980	24	were	be	AUX
ftr-416	980	25	made	make	VERB
ftr-416	980	26	permanent	permanent	ADJ
ftr-416	980	27	,	,	PUNCT
ftr-416	980	28	crummey	crummey	ADJ
ftr-416	980	29	powers	power	NOUN
ftr-416	980	30	may	may	AUX
ftr-416	980	31	become	become	VERB
ftr-416	980	32	an	an	DET
ftr-416	980	33	important	important	ADJ
ftr-416	980	34	state	state	NOUN
ftr-416	980	35	estate	estate	NOUN
ftr-416	980	36	tax	tax	NOUN
ftr-416	980	37	planning	planning	NOUN
ftr-416	980	38	technique	technique	NOUN
ftr-416	980	39	.	.	PUNCT
ftr-416	981	1	under	under	ADP
ftr-416	981	2	the	the	DET
ftr-416	981	3	current	current	ADJ
ftr-416	981	4	federal	federal	ADJ
ftr-416	981	5	estate	estate	NOUN
ftr-416	981	6	tax	tax	NOUN
ftr-416	981	7	,	,	PUNCT
ftr-416	981	8	the	the	DET
ftr-416	981	9	states	state	NOUN
ftr-416	981	10	share	share	VERB
ftr-416	981	11	in	in	ADP
ftr-416	981	12	the	the	DET
ftr-416	981	13	tax	tax	NOUN
ftr-416	981	14	revenue.146	revenue.146	NOUN
ftr-416	981	15	repeal	repeal	NOUN
ftr-416	981	16	of	of	ADP
ftr-416	981	17	the	the	DET
ftr-416	981	18	federal	federal	ADJ
ftr-416	981	19	estate	estate	NOUN
ftr-416	981	20	tax	tax	NOUN
ftr-416	981	21	thus	thus	ADV
ftr-416	981	22	causes	cause	VERB
ftr-416	981	23	significant	significant	ADJ
ftr-416	981	24	revenue	revenue	NOUN
ftr-416	981	25	loss	loss	NOUN
ftr-416	981	26	to	to	ADP
ftr-416	981	27	the	the	DET
ftr-416	981	28	states.147	states.147	PROPN
ftr-416	981	29	some	some	DET
ftr-416	981	30	states	state	NOUN
ftr-416	981	31	have	have	AUX
ftr-416	981	32	already	already	ADV
ftr-416	981	33	revised	revise	VERB
ftr-416	981	34	their	their	PRON
ftr-416	981	35	estate	estate	NOUN
ftr-416	981	36	tax	tax	NOUN
ftr-416	981	37	statutes	statute	NOUN
ftr-416	981	38	to	to	PART
ftr-416	981	39	assure	assure	VERB
ftr-416	981	40	that	that	SCONJ
ftr-416	981	41	218	218	NUM
ftr-416	981	42	florida	florida	PROPN
ftr-416	981	43	tax	tax	NOUN
ftr-416	981	44	review	review	NOUN
ftr-416	981	45	[	[	X
ftr-416	981	46	vol.6:2	vol.6:2	NOUN
ftr-416	981	47	148	148	NUM
ftr-416	981	48	.	.	PUNCT
ftr-416	982	1	see	see	VERB
ftr-416	982	2	,	,	PUNCT
ftr-416	982	3	e.g.	e.g.	ADV
ftr-416	982	4	,	,	PUNCT
ftr-416	982	5	r.i	r.i	PROPN
ftr-416	982	6	.	.	PROPN
ftr-416	982	7	gen	gen	PROPN
ftr-416	982	8	laws	law	NOUN
ftr-416	982	9	§	§	PROPN
ftr-416	982	10	44	44	NUM
ftr-416	982	11	-	-	SYM
ftr-416	982	12	22	22	NUM
ftr-416	982	13	-	-	SYM
ftr-416	982	14	1.1	1.1	NUM
ftr-416	982	15	(	(	PUNCT
ftr-416	982	16	2001	2001	NUM
ftr-416	982	17	)	)	PUNCT
ftr-416	982	18	;	;	PUNCT
ftr-416	982	19	2002	2002	NUM
ftr-416	982	20	r.i	r.i	PROPN
ftr-416	982	21	.	.	PROPN
ftr-416	982	22	pub	pub	PROPN
ftr-416	982	23	.	.	PUNCT
ftr-416	983	1	laws	law	NOUN
ftr-416	983	2	ch	ch	PROPN
ftr-416	983	3	.	.	PROPN
ftr-416	983	4	65	65	NUM
ftr-416	983	5	,	,	PUNCT
ftr-416	983	6	art	art	NOUN
ftr-416	983	7	.	.	PUNCT
ftr-416	984	1	16	16	NUM
ftr-416	984	2	,	,	PUNCT
ftr-416	984	3	§	§	PROPN
ftr-416	984	4	2	2	NUM
ftr-416	984	5	;	;	PUNCT
ftr-416	984	6	2001	2001	NUM
ftr-416	984	7	r.i	r.i	PROPN
ftr-416	984	8	.	.	PROPN
ftr-416	984	9	pub	pub	PROPN
ftr-416	984	10	.	.	PUNCT
ftr-416	985	1	laws	law	NOUN
ftr-416	985	2	ch	ch	PROPN
ftr-416	985	3	.	.	PROPN
ftr-416	985	4	77	77	NUM
ftr-416	985	5	,	,	PUNCT
ftr-416	985	6	art	art	NOUN
ftr-416	985	7	.	.	PUNCT
ftr-416	986	1	7	7	NUM
ftr-416	986	2	,	,	PUNCT
ftr-416	986	3	§	§	PROPN
ftr-416	986	4	3	3	NUM
ftr-416	986	5	;	;	PUNCT
ftr-416	986	6	2002	2002	NUM
ftr-416	986	7	md	md	PROPN
ftr-416	986	8	.	.	PROPN
ftr-416	986	9	laws	laws	PROPN
ftr-416	986	10	ch	ch	PROPN
ftr-416	986	11	.	.	PROPN
ftr-416	986	12	440	440	NUM
ftr-416	986	13	,	,	PUNCT
ftr-416	986	14	§	§	PROPN
ftr-416	986	15	7	7	NUM
ftr-416	986	16	-	-	SYM
ftr-416	986	17	309	309	NUM
ftr-416	986	18	(	(	PUNCT
ftr-416	986	19	codified	codify	VERB
ftr-416	986	20	as	as	ADP
ftr-416	986	21	md	md	PROPN
ftr-416	986	22	.	.	PROPN
ftr-416	986	23	code	code	PROPN
ftr-416	986	24	ann	ann	PROPN
ftr-416	986	25	.	.	PUNCT
ftr-416	987	1	tax	tax	PROPN
ftr-416	987	2	-	-	PUNCT
ftr-416	987	3	gen	gen	PROPN
ftr-416	987	4	.	.	PROPN
ftr-416	987	5	§	§	PROPN
ftr-416	987	6	7	7	NUM
ftr-416	987	7	-	-	SYM
ftr-416	987	8	309	309	NUM
ftr-416	987	9	;	;	PUNCT
ftr-416	987	10	see	see	VERB
ftr-416	987	11	also	also	ADV
ftr-416	987	12	luscombe	luscombe	NOUN
ftr-416	987	13	,	,	PUNCT
ftr-416	987	14	supra	supra	PROPN
ftr-416	987	15	note	note	VERB
ftr-416	987	16	146	146	NUM
ftr-416	987	17	(	(	PUNCT
ftr-416	987	18	noting	note	VERB
ftr-416	987	19	that	that	SCONJ
ftr-416	987	20	several	several	ADJ
ftr-416	987	21	states	state	NOUN
ftr-416	987	22	have	have	AUX
ftr-416	987	23	already	already	ADV
ftr-416	987	24	taken	take	VERB
ftr-416	987	25	action	action	NOUN
ftr-416	987	26	in	in	ADP
ftr-416	987	27	order	order	NOUN
ftr-416	987	28	to	to	PART
ftr-416	987	29	retain	retain	VERB
ftr-416	987	30	their	their	PRON
ftr-416	987	31	estate	estate	NOUN
ftr-416	987	32	tax	tax	NOUN
ftr-416	987	33	,	,	PUNCT
ftr-416	987	34	even	even	ADV
ftr-416	987	35	if	if	SCONJ
ftr-416	987	36	the	the	DET
ftr-416	987	37	federal	federal	ADJ
ftr-416	987	38	tax	tax	NOUN
ftr-416	987	39	is	be	AUX
ftr-416	987	40	repealed	repeal	VERB
ftr-416	987	41	)	)	PUNCT
ftr-416	987	42	;	;	PUNCT
ftr-416	987	43	crossfire	crossfire	NOUN
ftr-416	987	44	:	:	PUNCT
ftr-416	987	45	why	why	SCONJ
ftr-416	987	46	do	do	AUX
ftr-416	987	47	some	some	DET
ftr-416	987	48	states	state	NOUN
ftr-416	987	49	want	want	VERB
ftr-416	987	50	to	to	PART
ftr-416	987	51	revive	revive	VERB
ftr-416	987	52	the	the	DET
ftr-416	987	53	death	death	NOUN
ftr-416	987	54	tax	tax	NOUN
ftr-416	987	55	?	?	PUNCT
ftr-416	988	1	(	(	PUNCT
ftr-416	988	2	cnn	cnn	PROPN
ftr-416	988	3	broadcast	broadcast	PROPN
ftr-416	988	4	,	,	PUNCT
ftr-416	988	5	mar	mar	PROPN
ftr-416	988	6	.	.	PROPN
ftr-416	988	7	25	25	NUM
ftr-416	988	8	,	,	PUNCT
ftr-416	988	9	2002	2002	NUM
ftr-416	988	10	)	)	PUNCT
ftr-416	988	11	.	.	PUNCT
ftr-416	989	1	the	the	DET
ftr-416	989	2	new	new	PROPN
ftr-416	989	3	york	york	PROPN
ftr-416	989	4	estate	estate	PROPN
ftr-416	989	5	tax	tax	NOUN
ftr-416	989	6	imposed	impose	VERB
ftr-416	989	7	on	on	ADP
ftr-416	989	8	new	new	PROPN
ftr-416	989	9	york	york	PROPN
ftr-416	989	10	residents	resident	NOUN
ftr-416	989	11	is	be	AUX
ftr-416	989	12	equal	equal	ADJ
ftr-416	989	13	to	to	ADP
ftr-416	989	14	the	the	DET
ftr-416	989	15	federal	federal	ADJ
ftr-416	989	16	credit	credit	NOUN
ftr-416	989	17	in	in	ADP
ftr-416	989	18	effect	effect	NOUN
ftr-416	989	19	on	on	ADP
ftr-416	989	20	july	july	PROPN
ftr-416	989	21	22	22	NUM
ftr-416	989	22	,	,	PUNCT
ftr-416	989	23	1998	1998	NUM
ftr-416	989	24	.	.	PUNCT
ftr-416	990	1	n.y	n.y	PROPN
ftr-416	990	2	.	.	PROPN
ftr-416	990	3	tax	tax	PROPN
ftr-416	990	4	law	law	NOUN
ftr-416	990	5	§	§	PROPN
ftr-416	990	6	§	§	PROPN
ftr-416	990	7	951	951	NUM
ftr-416	990	8	,	,	PUNCT
ftr-416	990	9	952	952	NUM
ftr-416	990	10	.	.	PUNCT
ftr-416	991	1	although	although	SCONJ
ftr-416	991	2	the	the	DET
ftr-416	991	3	date	date	NOUN
ftr-416	991	4	has	have	AUX
ftr-416	991	5	been	be	AUX
ftr-416	991	6	changed	change	VERB
ftr-416	991	7	periodically	periodically	ADV
ftr-416	991	8	,	,	PUNCT
ftr-416	991	9	it	it	PRON
ftr-416	991	10	seems	seem	VERB
ftr-416	991	11	that	that	SCONJ
ftr-416	991	12	this	this	DET
ftr-416	991	13	provision	provision	NOUN
ftr-416	991	14	will	will	AUX
ftr-416	991	15	allow	allow	VERB
ftr-416	991	16	the	the	DET
ftr-416	991	17	new	new	PROPN
ftr-416	991	18	york	york	PROPN
ftr-416	991	19	estate	estate	PROPN
ftr-416	991	20	tax	tax	NOUN
ftr-416	991	21	to	to	PART
ftr-416	991	22	survive	survive	VERB
ftr-416	991	23	repeal	repeal	NOUN
ftr-416	991	24	of	of	ADP
ftr-416	991	25	the	the	DET
ftr-416	991	26	federal	federal	ADJ
ftr-416	991	27	estate	estate	NOUN
ftr-416	991	28	tax	tax	NOUN
ftr-416	991	29	.	.	PUNCT
ftr-416	992	1	see	see	VERB
ftr-416	992	2	,	,	PUNCT
ftr-416	992	3	e.g.	e.g.	ADV
ftr-416	992	4	,	,	PUNCT
ftr-416	992	5	1999	1999	NUM
ftr-416	992	6	n.y	n.y	PROPN
ftr-416	992	7	.	.	PROPN
ftr-416	992	8	laws	laws	PROPN
ftr-416	992	9	ch	ch	PROPN
ftr-416	992	10	.	.	PROPN
ftr-416	992	11	407	407	NUM
ftr-416	992	12	,	,	PUNCT
ftr-416	992	13	pt	pt	PROPN
ftr-416	992	14	.	.	PROPN
ftr-416	992	15	a	a	PRON
ftr-416	992	16	,	,	PUNCT
ftr-416	992	17	§	§	PROPN
ftr-416	992	18	1	1	NUM
ftr-416	992	19	;	;	PUNCT
ftr-416	992	20	see	see	VERB
ftr-416	992	21	also	also	ADV
ftr-416	992	22	rothberg	rothberg	PROPN
ftr-416	992	23	,	,	PUNCT
ftr-416	992	24	supra	supra	PROPN
ftr-416	992	25	note	note	NOUN
ftr-416	992	26	130	130	NUM
ftr-416	992	27	,	,	PUNCT
ftr-416	992	28	at	at	ADP
ftr-416	992	29	11	11	NUM
ftr-416	992	30	.	.	PUNCT
ftr-416	992	31	149	149	NUM
ftr-416	992	32	.	.	PUNCT
ftr-416	993	1	this	this	PRON
ftr-416	993	2	seems	seem	VERB
ftr-416	993	3	particularly	particularly	ADV
ftr-416	993	4	likely	likely	ADV
ftr-416	993	5	considering	consider	VERB
ftr-416	993	6	the	the	DET
ftr-416	993	7	current	current	ADJ
ftr-416	993	8	interrelation	interrelation	NOUN
ftr-416	993	9	between	between	ADP
ftr-416	993	10	the	the	DET
ftr-416	993	11	federal	federal	ADJ
ftr-416	993	12	estate	estate	NOUN
ftr-416	993	13	tax	tax	NOUN
ftr-416	993	14	and	and	CCONJ
ftr-416	993	15	the	the	DET
ftr-416	993	16	state	state	NOUN
ftr-416	993	17	estate	estate	NOUN
ftr-416	993	18	tax	tax	NOUN
ftr-416	993	19	.	.	PUNCT
ftr-416	994	1	see	see	VERB
ftr-416	994	2	supra	supra	PROPN
ftr-416	994	3	note	note	PROPN
ftr-416	994	4	146	146	NUM
ftr-416	994	5	;	;	PUNCT
ftr-416	994	6	but	but	CCONJ
ftr-416	994	7	see	see	VERB
ftr-416	994	8	also	also	ADV
ftr-416	994	9	luscombe	luscombe	NOUN
ftr-416	994	10	,	,	PUNCT
ftr-416	994	11	supra	supra	PROPN
ftr-416	994	12	note	note	VERB
ftr-416	994	13	146	146	NUM
ftr-416	994	14	(	(	PUNCT
ftr-416	994	15	noting	note	VERB
ftr-416	994	16	that	that	SCONJ
ftr-416	994	17	some	some	DET
ftr-416	994	18	states	state	NOUN
ftr-416	994	19	are	be	AUX
ftr-416	994	20	considering	consider	VERB
ftr-416	994	21	imposing	impose	VERB
ftr-416	994	22	a	a	DET
ftr-416	994	23	new	new	ADJ
ftr-416	994	24	estate	estate	NOUN
ftr-416	994	25	tax	tax	NOUN
ftr-416	994	26	that	that	PRON
ftr-416	994	27	is	be	AUX
ftr-416	994	28	not	not	PART
ftr-416	994	29	tied	tie	VERB
ftr-416	994	30	to	to	ADP
ftr-416	994	31	the	the	DET
ftr-416	994	32	federal	federal	ADJ
ftr-416	994	33	tax	tax	NOUN
ftr-416	994	34	)	)	PUNCT
ftr-416	994	35	.	.	PUNCT
ftr-416	995	1	150	150	NUM
ftr-416	995	2	.	.	PUNCT
ftr-416	996	1	individuals	individual	NOUN
ftr-416	996	2	may	may	AUX
ftr-416	996	3	forego	forego	VERB
ftr-416	996	4	estate	estate	NOUN
ftr-416	996	5	planning	planning	NOUN
ftr-416	996	6	based	base	VERB
ftr-416	996	7	on	on	ADP
ftr-416	996	8	the	the	DET
ftr-416	996	9	incorrect	incorrect	ADJ
ftr-416	996	10	assumption	assumption	NOUN
ftr-416	996	11	that	that	SCONJ
ftr-416	996	12	the	the	DET
ftr-416	996	13	estate	estate	NOUN
ftr-416	996	14	tax	tax	NOUN
ftr-416	996	15	has	have	AUX
ftr-416	996	16	been	be	AUX
ftr-416	996	17	permanently	permanently	ADV
ftr-416	996	18	repealed	repeal	VERB
ftr-416	996	19	.	.	PUNCT
ftr-416	997	1	see	see	VERB
ftr-416	997	2	supra	supra	PROPN
ftr-416	997	3	note	note	NOUN
ftr-416	997	4	2	2	NUM
ftr-416	997	5	.	.	PUNCT
ftr-416	998	1	in	in	ADP
ftr-416	998	2	the	the	DET
ftr-416	998	3	alternative	alternative	NOUN
ftr-416	998	4	,	,	PUNCT
ftr-416	998	5	they	they	PRON
ftr-416	998	6	may	may	AUX
ftr-416	998	7	assume	assume	VERB
ftr-416	998	8	that	that	SCONJ
ftr-416	998	9	estate	estate	NOUN
ftr-416	998	10	tax	tax	NOUN
ftr-416	998	11	repeal	repeal	NOUN
ftr-416	998	12	will	will	AUX
ftr-416	998	13	be	be	AUX
ftr-416	998	14	made	make	VERB
ftr-416	998	15	permanent	permanent	ADJ
ftr-416	998	16	,	,	PUNCT
ftr-416	998	17	which	which	PRON
ftr-416	998	18	seems	seem	VERB
ftr-416	998	19	unlikely	unlikely	ADJ
ftr-416	998	20	at	at	ADP
ftr-416	998	21	this	this	DET
ftr-416	998	22	time	time	NOUN
ftr-416	998	23	.	.	PUNCT
ftr-416	999	1	rojas	rojas	PROPN
ftr-416	999	2	,	,	PUNCT
ftr-416	999	3	supra	supra	PROPN
ftr-416	999	4	note	note	NOUN
ftr-416	999	5	2	2	NUM
ftr-416	999	6	,	,	PUNCT
ftr-416	999	7	at	at	ADP
ftr-416	999	8	114	114	NUM
ftr-416	999	9	-	-	SYM
ftr-416	999	10	1	1	NUM
ftr-416	999	11	;	;	PUNCT
ftr-416	999	12	see	see	VERB
ftr-416	999	13	also	also	ADV
ftr-416	999	14	david	david	PROPN
ftr-416	999	15	cay	cay	PROPN
ftr-416	999	16	johnston	johnston	PROPN
ftr-416	999	17	,	,	PUNCT
ftr-416	999	18	lawyers	lawyer	NOUN
ftr-416	999	19	and	and	CCONJ
ftr-416	999	20	accountants	accountant	NOUN
ftr-416	999	21	expect	expect	VERB
ftr-416	999	22	w	w	NOUN
ftr-416	999	23	indfall	indfall	NOUN
ftr-416	999	24	from	from	ADP
ftr-416	999	25	estate	estate	NOUN
ftr-416	999	26	tax	tax	NOUN
ftr-416	999	27	repeal	repeal	NOUN
ftr-416	999	28	,	,	PUNCT
ftr-416	999	29	new	new	PROPN
ftr-416	999	30	york	york	PROPN
ftr-416	999	31	times	times	PROPN
ftr-416	999	32	,	,	PUNCT
ftr-416	999	33	june	june	PROPN
ftr-416	999	34	14	14	NUM
ftr-416	999	35	,	,	PUNCT
ftr-416	999	36	2001	2001	NUM
ftr-416	999	37	,	,	PUNCT
ftr-416	999	38	at	at	ADP
ftr-416	999	39	c1	c1	PROPN
ftr-416	999	40	(	(	PUNCT
ftr-416	999	41	discussing	discuss	VERB
ftr-416	999	42	the	the	DET
ftr-416	999	43	uncertainty	uncertainty	NOUN
ftr-416	999	44	and	and	CCONJ
ftr-416	999	45	confusion	confusion	NOUN
ftr-416	999	46	caused	cause	VERB
ftr-416	999	47	by	by	ADP
ftr-416	999	48	egt	egt	PROPN
ftr-416	999	49	rra	rra	PROPN
ftr-416	999	50	)	)	PUNCT
ftr-416	999	51	.	.	PUNCT
ftr-416	1000	1	151	151	NUM
ftr-416	1000	2	.	.	PUNCT
ftr-416	1001	1	john	john	PROPN
ftr-416	1001	2	g.	g.	PROPN
ftr-416	1001	3	steinkamp	steinkamp	PROPN
ftr-416	1001	4	,	,	PUNCT
ftr-416	1001	5	common	common	ADJ
ftr-416	1001	6	sense	sense	NOUN
ftr-416	1001	7	and	and	CCONJ
ftr-416	1001	8	the	the	DET
ftr-416	1001	9	gift	gift	NOUN
ftr-416	1001	10	tax	tax	NOUN
ftr-416	1001	11	annual	annual	ADJ
ftr-416	1001	12	exclusion	exclusion	NOUN
ftr-416	1001	13	,	,	PUNCT
ftr-416	1001	14	72	72	NUM
ftr-416	1001	15	neb	neb	NOUN
ftr-416	1001	16	.	.	PROPN
ftr-416	1001	17	l.	l.	PROPN
ftr-416	1001	18	rev	rev	PROPN
ftr-416	1001	19	.	.	PROPN
ftr-416	1001	20	106	106	NUM
ftr-416	1001	21	,	,	PUNCT
ftr-416	1001	22	170	170	NUM
ftr-416	1001	23	(	(	PUNCT
ftr-416	1001	24	1993	1993	NUM
ftr-416	1001	25	)	)	PUNCT
ftr-416	1001	26	.	.	PUNCT
ftr-416	1002	1	152	152	NUM
ftr-416	1002	2	.	.	PUNCT
ftr-416	1003	1	see	see	VERB
ftr-416	1003	2	supra	supra	PROPN
ftr-416	1003	3	note	note	PROPN
ftr-416	1003	4	19	19	NUM
ftr-416	1003	5	and	and	CCONJ
ftr-416	1003	6	accompanying	accompany	VERB
ftr-416	1003	7	text	text	NOUN
ftr-416	1003	8	.	.	PUNCT
ftr-416	1004	1	the	the	DET
ftr-416	1004	2	state	state	NOUN
ftr-416	1004	3	estate	estate	NOUN
ftr-416	1004	4	tax	tax	NOUN
ftr-416	1004	5	survives	survive	VERB
ftr-416	1004	6	federal	federal	ADJ
ftr-416	1004	7	estate	estate	NOUN
ftr-416	1004	8	tax	tax	NOUN
ftr-416	1004	9	repeal.148	repeal.148	NOUN
ftr-416	1004	10	if	if	SCONJ
ftr-416	1004	11	states	state	NOUN
ftr-416	1004	12	enact	enact	VERB
ftr-416	1004	13	a	a	DET
ftr-416	1004	14	transfer	transfer	NOUN
ftr-416	1004	15	tax	tax	NOUN
ftr-416	1004	16	system	system	NOUN
ftr-416	1004	17	that	that	PRON
ftr-416	1004	18	is	be	AUX
ftr-416	1004	19	similar	similar	ADJ
ftr-416	1004	20	to	to	ADP
ftr-416	1004	21	the	the	DET
ftr-416	1004	22	current	current	ADJ
ftr-416	1004	23	federal	federal	ADJ
ftr-416	1004	24	transfer	transfer	NOUN
ftr-416	1004	25	tax,149	tax,149	DET
ftr-416	1004	26	crummey	crummey	NOUN
ftr-416	1004	27	powers	power	NOUN
ftr-416	1004	28	may	may	AUX
ftr-416	1004	29	survive	survive	VERB
ftr-416	1004	30	federal	federal	ADJ
ftr-416	1004	31	estate	estate	NOUN
ftr-416	1004	32	tax	tax	NOUN
ftr-416	1004	33	repeal	repeal	NOUN
ftr-416	1004	34	as	as	ADP
ftr-416	1004	35	a	a	DET
ftr-416	1004	36	state	state	NOUN
ftr-416	1004	37	estate	estate	NOUN
ftr-416	1004	38	planning	planning	NOUN
ftr-416	1004	39	technique	technique	NOUN
ftr-416	1004	40	.	.	PUNCT
ftr-416	1005	1	in	in	ADP
ftr-416	1005	2	the	the	DET
ftr-416	1005	3	short	short	ADJ
ftr-416	1005	4	term	term	NOUN
ftr-416	1005	5	,	,	PUNCT
ftr-416	1005	6	egtrra	egtrra	NOUN
ftr-416	1005	7	may	may	AUX
ftr-416	1005	8	increase	increase	VERB
ftr-416	1005	9	use	use	NOUN
ftr-416	1005	10	of	of	ADP
ftr-416	1005	11	crummey	crummey	NOUN
ftr-416	1005	12	powers	power	NOUN
ftr-416	1005	13	.	.	PUNCT
ftr-416	1006	1	individuals	individual	NOUN
ftr-416	1006	2	may	may	AUX
ftr-416	1006	3	delay	delay	VERB
ftr-416	1006	4	estate	estate	NOUN
ftr-416	1006	5	planning	planning	NOUN
ftr-416	1006	6	on	on	ADP
ftr-416	1006	7	the	the	DET
ftr-416	1006	8	assumption	assumption	NOUN
ftr-416	1006	9	that	that	SCONJ
ftr-416	1006	10	they	they	PRON
ftr-416	1006	11	will	will	AUX
ftr-416	1006	12	survive	survive	VERB
ftr-416	1006	13	the	the	DET
ftr-416	1006	14	estate	estate	NOUN
ftr-416	1006	15	tax.150	tax.150	NOUN
ftr-416	1006	16	if	if	SCONJ
ftr-416	1006	17	death	death	NOUN
ftr-416	1006	18	becomes	become	VERB
ftr-416	1006	19	imminent	imminent	ADJ
ftr-416	1006	20	,	,	PUNCT
ftr-416	1006	21	the	the	DET
ftr-416	1006	22	individual	individual	NOUN
ftr-416	1006	23	may	may	AUX
ftr-416	1006	24	attempt	attempt	VERB
ftr-416	1006	25	to	to	PART
ftr-416	1006	26	reduce	reduce	VERB
ftr-416	1006	27	the	the	DET
ftr-416	1006	28	estate	estate	NOUN
ftr-416	1006	29	tax	tax	NOUN
ftr-416	1006	30	burden	burden	NOUN
ftr-416	1006	31	through	through	ADP
ftr-416	1006	32	last	last	ADJ
ftr-416	1006	33	-	-	PUNCT
ftr-416	1006	34	minute	minute	NOUN
ftr-416	1006	35	estate	estate	NOUN
ftr-416	1006	36	planning	planning	NOUN
ftr-416	1006	37	techniques	technique	NOUN
ftr-416	1006	38	.	.	PUNCT
ftr-416	1007	1	annual	annual	ADJ
ftr-416	1007	2	exclusion	exclusion	NOUN
ftr-416	1007	3	gifts	gift	NOUN
ftr-416	1007	4	(	(	PUNCT
ftr-416	1007	5	including	include	VERB
ftr-416	1007	6	gifts	gift	NOUN
ftr-416	1007	7	subject	subject	ADJ
ftr-416	1007	8	to	to	ADP
ftr-416	1007	9	crummey	crummey	PROPN
ftr-416	1007	10	powers	power	NOUN
ftr-416	1007	11	)	)	PUNCT
ftr-416	1007	12	may	may	AUX
ftr-416	1007	13	be	be	AUX
ftr-416	1007	14	made	make	VERB
ftr-416	1007	15	up	up	ADP
ftr-416	1007	16	to	to	ADP
ftr-416	1007	17	the	the	DET
ftr-416	1007	18	moment	moment	NOUN
ftr-416	1007	19	of	of	ADP
ftr-416	1007	20	death.151	death.151	PROPN
ftr-416	1007	21	thus	thus	ADV
ftr-416	1007	22	,	,	PUNCT
ftr-416	1007	23	the	the	DET
ftr-416	1007	24	increase	increase	NOUN
ftr-416	1007	25	in	in	ADP
ftr-416	1007	26	last	last	ADJ
ftr-416	1007	27	minute	minute	NOUN
ftr-416	1007	28	estate	estate	NOUN
ftr-416	1007	29	planning	planning	NOUN
ftr-416	1007	30	may	may	AUX
ftr-416	1007	31	yield	yield	VERB
ftr-416	1007	32	a	a	DET
ftr-416	1007	33	corresponding	corresponding	ADJ
ftr-416	1007	34	increase	increase	NOUN
ftr-416	1007	35	in	in	ADP
ftr-416	1007	36	the	the	DET
ftr-416	1007	37	use	use	NOUN
ftr-416	1007	38	of	of	ADP
ftr-416	1007	39	the	the	DET
ftr-416	1007	40	annual	annual	ADJ
ftr-416	1007	41	exclusion	exclusion	NOUN
ftr-416	1007	42	and	and	CCONJ
ftr-416	1007	43	crummey	crummey	NOUN
ftr-416	1007	44	powers	power	NOUN
ftr-416	1007	45	.	.	PUNCT
ftr-416	1008	1	iv	iv	X
ftr-416	1008	2	.	.	PUNCT
ftr-416	1009	1	a	a	DET
ftr-416	1009	2	second	second	ADJ
ftr-416	1009	3	look	look	NOUN
ftr-416	1009	4	at	at	ADP
ftr-416	1009	5	withdrawal	withdrawal	NOUN
ftr-416	1009	6	powers	power	NOUN
ftr-416	1009	7	the	the	DET
ftr-416	1009	8	obvious	obvious	ADJ
ftr-416	1009	9	attack	attack	NOUN
ftr-416	1009	10	on	on	ADP
ftr-416	1009	11	crummey	crummey	NOUN
ftr-416	1009	12	powers	power	NOUN
ftr-416	1009	13	seems	seem	VERB
ftr-416	1009	14	to	to	PART
ftr-416	1009	15	be	be	AUX
ftr-416	1009	16	a	a	DET
ftr-416	1009	17	sham	sham	ADJ
ftr-416	1009	18	transaction	transaction	NOUN
ftr-416	1009	19	(	(	PUNCT
ftr-416	1009	20	or	or	CCONJ
ftr-416	1009	21	substance	substance	NOUN
ftr-416	1009	22	over	over	ADP
ftr-416	1009	23	form	form	NOUN
ftr-416	1009	24	)	)	PUNCT
ftr-416	1009	25	analysis.152	analysis.152	NOUN
ftr-416	1009	26	this	this	DET
ftr-416	1009	27	analysis	analysis	NOUN
ftr-416	1009	28	has	have	VERB
ftr-416	1009	29	a	a	DET
ftr-416	1009	30	great	great	ADJ
ftr-416	1009	31	deal	deal	NOUN
ftr-416	1009	32	of	of	ADP
ftr-416	1009	33	merit	merit	NOUN
ftr-416	1009	34	.	.	PUNCT
ftr-416	1010	1	as	as	ADV
ftr-416	1010	2	more	more	ADV
ftr-416	1010	3	fully	fully	ADV
ftr-416	1010	4	developed	develop	VERB
ftr-416	1010	5	below	below	ADV
ftr-416	1010	6	,	,	PUNCT
ftr-416	1010	7	however	however	ADV
ftr-416	1010	8	,	,	PUNCT
ftr-416	1010	9	it	it	PRON
ftr-416	1010	10	is	be	AUX
ftr-416	1010	11	not	not	PART
ftr-416	1010	12	clear	clear	ADJ
ftr-416	1010	13	that	that	SCONJ
ftr-416	1010	14	a	a	DET
ftr-416	1010	15	crummey	crummey	NOUN
ftr-416	1010	16	power	power	NOUN
ftr-416	1010	17	must	must	AUX
ftr-416	1010	18	be	be	AUX
ftr-416	1010	19	disregarded	disregard	VERB
ftr-416	1010	20	as	as	ADP
ftr-416	1010	21	a	a	DET
ftr-416	1010	22	sham	sham	NOUN
ftr-416	1010	23	.	.	PUNCT
ftr-416	1011	1	instead	instead	ADV
ftr-416	1011	2	,	,	PUNCT
ftr-416	1011	3	crummey	crummey	PROPN
ftr-416	1011	4	powers	power	NOUN
ftr-416	1011	5	fail	fail	VERB
ftr-416	1011	6	to	to	PART
ftr-416	1011	7	meet	meet	VERB
ftr-416	1011	8	the	the	DET
ftr-416	1011	9	basic	basic	ADJ
ftr-416	1011	10	statutory	statutory	ADJ
ftr-416	1011	11	requirements	requirement	NOUN
ftr-416	1011	12	for	for	ADP
ftr-416	1011	13	the	the	DET
ftr-416	1011	14	annual	annual	ADJ
ftr-416	1011	15	exclusion	exclusion	NOUN
ftr-416	1011	16	.	.	PUNCT
ftr-416	1012	1	specifically	specifically	ADV
ftr-416	1012	2	,	,	PUNCT
ftr-416	1012	3	crummey	crummey	PROPN
ftr-416	1012	4	powers	power	NOUN
ftr-416	1012	5	operate	operate	VERB
ftr-416	1012	6	based	base	VERB
ftr-416	1012	7	on	on	ADP
ftr-416	1012	8	the	the	DET
ftr-416	1012	9	2003	2003	NUM
ftr-416	1012	10	]	]	PUNCT
ftr-416	1012	11	back	back	ADV
ftr-416	1012	12	to	to	ADP
ftr-416	1012	13	the	the	DET
ftr-416	1012	14	fu	fu	PROPN
ftr-416	1012	15	ture	ture	PROPN
ftr-416	1012	16	interest	interest	PROPN
ftr-416	1012	17	219	219	NUM
ftr-416	1012	18	153	153	NUM
ftr-416	1012	19	.	.	PUNCT
ftr-416	1013	1	henszey	henszey	PROPN
ftr-416	1013	2	,	,	PUNCT
ftr-416	1013	3	supra	supra	PROPN
ftr-416	1013	4	note	note	PROPN
ftr-416	1013	5	19	19	NUM
ftr-416	1013	6	,	,	PUNCT
ftr-416	1013	7	at	at	ADP
ftr-416	1013	8	76	76	NUM
ftr-416	1013	9	;	;	PUNCT
ftr-416	1013	10	moore	moore	PROPN
ftr-416	1013	11	,	,	PUNCT
ftr-416	1013	12	supra	supra	PROPN
ftr-416	1013	13	note	note	PROPN
ftr-416	1013	14	112	112	NUM
ftr-416	1013	15	,	,	PUNCT
ftr-416	1013	16	at	at	ADP
ftr-416	1013	17	¶	¶	PROPN
ftr-416	1013	18	1100	1100	NUM
ftr-416	1013	19	;	;	PUNCT
ftr-416	1013	20	richard	richard	PROPN
ftr-416	1013	21	w.	w.	PROPN
ftr-416	1013	22	harris	harris	PROPN
ftr-416	1013	23	&	&	CCONJ
ftr-416	1013	24	steven	steven	PROPN
ftr-416	1013	25	w	w	PROPN
ftr-416	1013	26	.	.	PUNCT
ftr-416	1013	27	jacobson	jacobson	PROPN
ftr-416	1013	28	,	,	PUNCT
ftr-416	1013	29	maximizing	maximize	VERB
ftr-416	1013	30	the	the	DET
ftr-416	1013	31	effectiveness	effectiveness	NOUN
ftr-416	1013	32	of	of	ADP
ftr-416	1013	33	the	the	DET
ftr-416	1013	34	annual	annual	ADJ
ftr-416	1013	35	gift	gift	NOUN
ftr-416	1013	36	exclusion	exclusion	NOUN
ftr-416	1013	37	,	,	PUNCT
ftr-416	1013	38	70	70	NUM
ftr-416	1013	39	taxes	taxis	NOUN
ftr-416	1013	40	204	204	NUM
ftr-416	1013	41	,	,	PUNCT
ftr-416	1013	42	204	204	NUM
ftr-416	1013	43	,	,	PUNCT
ftr-416	1013	44	(	(	PUNCT
ftr-416	1013	45	1992	1992	NUM
ftr-416	1013	46	)	)	PUNCT
ftr-416	1013	47	.	.	PUNCT
ftr-416	1014	1	154	154	NUM
ftr-416	1014	2	.	.	PUNCT
ftr-416	1015	1	rev	rev	PROPN
ftr-416	1015	2	.	.	PUNCT
ftr-416	1016	1	rul	rul	PROPN
ftr-416	1016	2	.	.	PUNCT
ftr-416	1017	1	73	73	NUM
ftr-416	1017	2	-	-	SYM
ftr-416	1017	3	405	405	NUM
ftr-416	1017	4	;	;	PUNCT
ftr-416	1017	5	see	see	VERB
ftr-416	1017	6	also	also	ADV
ftr-416	1017	7	owen	owen	PROPN
ftr-416	1017	8	g.	g.	PROPN
ftr-416	1017	9	fiore	fiore	PROPN
ftr-416	1017	10	&	&	CCONJ
ftr-416	1017	11	john	john	PROPN
ftr-416	1017	12	f.	f.	PROPN
ftr-416	1017	13	ramsbacher	ramsbacher	PROPN
ftr-416	1017	14	,	,	PUNCT
ftr-416	1017	15	irs	irs	PROPN
ftr-416	1017	16	takes	take	VERB
ftr-416	1017	17	a	a	DET
ftr-416	1017	18	tougher	tough	ADJ
ftr-416	1017	19	position	position	NOUN
ftr-416	1017	20	on	on	ADP
ftr-416	1017	21	crummey	crummey	NOUN
ftr-416	1017	22	trusts	trust	NOUN
ftr-416	1017	23	in	in	ADP
ftr-416	1017	24	new	new	ADJ
ftr-416	1017	25	tam	tam	PROPN
ftr-416	1017	26	,	,	PUNCT
ftr-416	1017	27	23	23	NUM
ftr-416	1017	28	est	est	X
ftr-416	1017	29	.	.	PUNCT
ftr-416	1018	1	plan	plan	NOUN
ftr-416	1018	2	.	.	PUNCT
ftr-416	1019	1	413	413	NUM
ftr-416	1019	2	,	,	PUNCT
ftr-416	1019	3	413	413	NUM
ftr-416	1019	4	(	(	PUNCT
ftr-416	1019	5	1996	1996	NUM
ftr-416	1019	6	)	)	PUNCT
ftr-416	1019	7	(	(	PUNCT
ftr-416	1019	8	noting	note	VERB
ftr-416	1019	9	that	that	SCONJ
ftr-416	1019	10	“	"	PUNCT
ftr-416	1019	11	the	the	DET
ftr-416	1019	12	irs	irs	PROPN
ftr-416	1019	13	long	long	ADV
ftr-416	1019	14	has	have	AUX
ftr-416	1019	15	been	be	AUX
ftr-416	1019	16	evaluating	evaluate	VERB
ftr-416	1019	17	what	what	PRON
ftr-416	1019	18	it	it	PRON
ftr-416	1019	19	perceived	perceive	VERB
ftr-416	1019	20	as	as	ADP
ftr-416	1019	21	the	the	DET
ftr-416	1019	22	taxpayer	taxpayer	NOUN
ftr-416	1019	23	abuse	abuse	NOUN
ftr-416	1019	24	represented	represent	VERB
ftr-416	1019	25	by	by	ADP
ftr-416	1019	26	”	"	PUNCT
ftr-416	1019	27	the	the	DET
ftr-416	1019	28	expansive	expansive	ADJ
ftr-416	1019	29	use	use	NOUN
ftr-416	1019	30	of	of	ADP
ftr-416	1019	31	crummey	crummey	NOUN
ftr-416	1019	32	powers	power	NOUN
ftr-416	1019	33	)	)	PUNCT
ftr-416	1019	34	;	;	PUNCT
ftr-416	1019	35	jeffrey	jeffrey	PROPN
ftr-416	1019	36	g.	g.	PROPN
ftr-416	1019	37	sherman	sherman	PROPN
ftr-416	1019	38	,	,	PUNCT
ftr-416	1019	39	supra	supra	PROPN
ftr-416	1019	40	note	note	PROPN
ftr-416	1019	41	5	5	NUM
ftr-416	1019	42	,	,	PUNCT
ftr-416	1019	43	at	at	ADP
ftr-416	1019	44	656	656	NUM
ftr-416	1019	45	(	(	PUNCT
ftr-416	1019	46	“	"	PUNCT
ftr-416	1019	47	[	[	X
ftr-416	1019	48	a]lthough	a]lthough	SCONJ
ftr-416	1019	49	the	the	DET
ftr-416	1019	50	irs	irs	PROPN
ftr-416	1019	51	is	be	AUX
ftr-416	1019	52	justified	justify	VERB
ftr-416	1019	53	in	in	ADP
ftr-416	1019	54	its	its	PRON
ftr-416	1019	55	opposition	opposition	NOUN
ftr-416	1019	56	to	to	ADP
ftr-416	1019	57	crummey	crummey	PROPN
ftr-416	1019	58	.	.	PUNCT
ftr-416	1019	59	.	.	PUNCT
ftr-416	1019	60	.	.	PUNCT
ftr-416	1020	1	there	there	PRON
ftr-416	1020	2	is	be	VERB
ftr-416	1020	3	no	no	DET
ftr-416	1020	4	logical	logical	ADJ
ftr-416	1020	5	basis	basis	NOUN
ftr-416	1020	6	,	,	PUNCT
ftr-416	1020	7	.	.	PUNCT
ftr-416	1020	8	.	.	PUNCT
ftr-416	1021	1	.	.	PUNCT
ftr-416	1022	1	as	as	SCONJ
ftr-416	1022	2	the	the	DET
ftr-416	1022	3	irs	irs	PROPN
ftr-416	1022	4	has	have	AUX
ftr-416	1022	5	finally	finally	ADV
ftr-416	1022	6	,	,	PUNCT
ftr-416	1022	7	albeit	albeit	SCONJ
ftr-416	1022	8	reluctantly	reluctantly	ADV
ftr-416	1022	9	,	,	PUNCT
ftr-416	1022	10	conceded	concede	VERB
ftr-416	1022	11	.	.	PUNCT
ftr-416	1022	12	”	"	PUNCT
ftr-416	1022	13	)	)	PUNCT
ftr-416	1022	14	.	.	PUNCT
ftr-416	1023	1	155	155	NUM
ftr-416	1023	2	.	.	PUNCT
ftr-416	1024	1	admittedly	admittedly	ADV
ftr-416	1024	2	,	,	PUNCT
ftr-416	1024	3	from	from	ADP
ftr-416	1024	4	a	a	DET
ftr-416	1024	5	practical	practical	ADJ
ftr-416	1024	6	point	point	NOUN
ftr-416	1024	7	of	of	ADP
ftr-416	1024	8	view	view	NOUN
ftr-416	1024	9	,	,	PUNCT
ftr-416	1024	10	crummey	crummey	ADJ
ftr-416	1024	11	powers	power	NOUN
ftr-416	1024	12	are	be	AUX
ftr-416	1024	13	clearly	clearly	ADV
ftr-416	1024	14	viable	viable	ADJ
ftr-416	1024	15	.	.	PUNCT
ftr-416	1025	1	the	the	DET
ftr-416	1025	2	irs	irs	PROPN
ftr-416	1025	3	has	have	AUX
ftr-416	1025	4	acquiesced	acquiesce	VERB
ftr-416	1025	5	in	in	ADP
ftr-416	1025	6	crummey	crummey	NOUN
ftr-416	1025	7	,	,	PUNCT
ftr-416	1025	8	and	and	CCONJ
ftr-416	1025	9	has	have	AUX
ftr-416	1025	10	approved	approve	VERB
ftr-416	1025	11	of	of	ADP
ftr-416	1025	12	their	their	PRON
ftr-416	1025	13	use	use	NOUN
ftr-416	1025	14	in	in	ADP
ftr-416	1025	15	numerous	numerous	ADJ
ftr-416	1025	16	rulings	ruling	NOUN
ftr-416	1025	17	.	.	PUNCT
ftr-416	1026	1	see	see	VERB
ftr-416	1026	2	,	,	PUNCT
ftr-416	1026	3	e.g.	e.g.	ADV
ftr-416	1026	4	,	,	PUNCT
ftr-416	1026	5	rev	rev	PROPN
ftr-416	1026	6	.	.	PROPN
ftr-416	1027	1	rul	rul	PROPN
ftr-416	1027	2	.	.	PUNCT
ftr-416	1028	1	73	73	NUM
ftr-416	1028	2	-	-	SYM
ftr-416	1028	3	405	405	NUM
ftr-416	1028	4	;	;	PUNCT
ftr-416	1028	5	rev	rev	X
ftr-416	1028	6	.	.	PROPN
ftr-416	1029	1	rul	rul	PROPN
ftr-416	1029	2	.	.	PUNCT
ftr-416	1029	3	83	83	NUM
ftr-416	1029	4	-	-	SYM
ftr-416	1029	5	108	108	NUM
ftr-416	1029	6	,	,	PUNCT
ftr-416	1029	7	priv	priv	NOUN
ftr-416	1029	8	.	.	PUNCT
ftr-416	1030	1	ltr	ltr	PROPN
ftr-416	1030	2	.	.	PUNCT
ftr-416	1031	1	rul	rul	NOUN
ftr-416	1031	2	.	.	PUNCT
ftr-416	1032	1	78	78	NUM
ftr-416	1032	2	-	-	SYM
ftr-416	1032	3	26	26	NUM
ftr-416	1032	4	-	-	NUM
ftr-416	1032	5	050	050	NUM
ftr-416	1032	6	(	(	PUNCT
ftr-416	1032	7	m	m	PROPN
ftr-416	1032	8	ar	ar	PROPN
ftr-416	1032	9	.	.	PROPN
ftr-416	1032	10	29	29	NUM
ftr-416	1032	11	,	,	PUNCT
ftr-416	1032	12	1078	1078	NUM
ftr-416	1032	13	)	)	PUNCT
ftr-416	1032	14	;	;	PUNCT
ftr-416	1032	15	priv	priv	NOUN
ftr-416	1032	16	.	.	PUNCT
ftr-416	1033	1	lt	lt	PROPN
ftr-416	1033	2	.	.	PROPN
ftr-416	1033	3	rul	rul	PROPN
ftr-416	1033	4	.	.	PUNCT
ftr-416	1033	5	80	80	NUM
ftr-416	1033	6	-	-	PUNCT
ftr-416	1033	7	04	04	NUM
ftr-416	1033	8	-	-	SYM
ftr-416	1033	9	172	172	NUM
ftr-416	1033	10	(	(	PUNCT
ftr-416	1033	11	nov	nov	PROPN
ftr-416	1033	12	.	.	PROPN
ftr-416	1033	13	5	5	NUM
ftr-416	1033	14	,	,	PUNCT
ftr-416	1033	15	1979	1979	NUM
ftr-416	1033	16	)	)	PUNCT
ftr-416	1033	17	;	;	PUNCT
ftr-416	1033	18	see	see	VERB
ftr-416	1033	19	also	also	ADV
ftr-416	1033	20	regs	reg	VERB
ftr-416	1033	21	.	.	PUNCT
ftr-416	1034	1	§	§	PROPN
ftr-416	1034	2	§	§	NOUN
ftr-416	1034	3	601.601(d)-(e	601.601(d)-(e	NOUN
ftr-416	1034	4	)	)	PUNCT
ftr-416	1034	5	.	.	PUNCT
ftr-416	1035	1	thus	thus	ADV
ftr-416	1035	2	,	,	PUNCT
ftr-416	1035	3	absent	absent	ADJ
ftr-416	1035	4	a	a	DET
ftr-416	1035	5	seismic	seismic	ADJ
ftr-416	1035	6	shift	shift	NOUN
ftr-416	1035	7	in	in	ADP
ftr-416	1035	8	policy	policy	NOUN
ftr-416	1035	9	it	it	PRON
ftr-416	1035	10	seems	seem	VERB
ftr-416	1035	11	that	that	SCONJ
ftr-416	1035	12	even	even	ADV
ftr-416	1035	13	careful	careful	ADJ
ftr-416	1035	14	practitioners	practitioner	NOUN
ftr-416	1035	15	may	may	AUX
ftr-416	1035	16	assist	assist	VERB
ftr-416	1035	17	clients	client	NOUN
ftr-416	1035	18	in	in	ADP
ftr-416	1035	19	employing	employ	VERB
ftr-416	1035	20	crummey	crummey	NOUN
ftr-416	1035	21	powers	power	NOUN
ftr-416	1035	22	.	.	PUNCT
ftr-416	1036	1	see	see	VERB
ftr-416	1036	2	also	also	ADV
ftr-416	1036	3	infra	infra	VERB
ftr-416	1036	4	notes	note	NOUN
ftr-416	1036	5	265	265	NUM
ftr-416	1036	6	-	-	SYM
ftr-416	1036	7	307	307	NUM
ftr-416	1036	8	and	and	CCONJ
ftr-416	1036	9	accompanying	accompany	VERB
ftr-416	1036	10	text	text	NOUN
ftr-416	1036	11	.	.	PUNCT
ftr-416	1037	1	156	156	NUM
ftr-416	1037	2	.	.	PUNCT
ftr-416	1038	1	both	both	CCONJ
ftr-416	1038	2	the	the	DET
ftr-416	1038	3	sham	sham	ADJ
ftr-416	1038	4	transaction	transaction	NOUN
ftr-416	1038	5	and	and	CCONJ
ftr-416	1038	6	substance	substance	NOUN
ftr-416	1038	7	over	over	ADP
ftr-416	1038	8	form	form	NOUN
ftr-416	1038	9	doctrines	doctrine	NOUN
ftr-416	1038	10	are	be	AUX
ftr-416	1038	11	usually	usually	ADV
ftr-416	1038	12	stated	state	VERB
ftr-416	1038	13	to	to	PART
ftr-416	1038	14	be	be	AUX
ftr-416	1038	15	derived	derive	VERB
ftr-416	1038	16	from	from	ADP
ftr-416	1038	17	gregory	gregory	PROPN
ftr-416	1038	18	v.	v.	ADP
ftr-416	1038	19	helvering	helvering	PROPN
ftr-416	1038	20	,	,	PUNCT
ftr-416	1038	21	293	293	NUM
ftr-416	1038	22	u.s	u.s	PROPN
ftr-416	1038	23	.	.	PROPN
ftr-416	1038	24	465	465	NUM
ftr-416	1038	25	(	(	PUNCT
ftr-416	1038	26	1935	1935	NUM
ftr-416	1038	27	)	)	PUNCT
ftr-416	1038	28	.	.	PUNCT
ftr-416	1039	1	compare	compare	PROPN
ftr-416	1039	2	,	,	PUNCT
ftr-416	1039	3	karen	karen	PROPN
ftr-416	1039	4	nelson	nelson	PROPN
ftr-416	1039	5	moore	moore	PROPN
ftr-416	1039	6	,	,	PUNCT
ftr-416	1039	7	the	the	DET
ftr-416	1039	8	sham	sham	PROPN
ftr-416	1039	9	t	t	PROPN
ftr-416	1039	10	ransaction	ransaction	NOUN
ftr-416	1039	11	doctrine	doctrine	NOUN
ftr-416	1039	12	:	:	PUNCT
ftr-416	1039	13	an	an	DET
ftr-416	1039	14	outmoded	outmoded	ADJ
ftr-416	1039	15	and	and	CCONJ
ftr-416	1039	16	u	u	NOUN
ftr-416	1039	17	nnecessary	nnecessary	ADJ
ftr-416	1039	18	approach	approach	NOUN
ftr-416	1039	19	to	to	ADP
ftr-416	1039	20	combating	combat	VERB
ftr-416	1039	21	tax	tax	NOUN
ftr-416	1039	22	avoidance	avoidance	NOUN
ftr-416	1039	23	,	,	PUNCT
ftr-416	1039	24	41	41	NUM
ftr-416	1039	25	fla	fla	NOUN
ftr-416	1039	26	.	.	PUNCT
ftr-416	1040	1	l.	l.	PROPN
ftr-416	1040	2	rev	rev	PROPN
ftr-416	1040	3	.	.	PROPN
ftr-416	1040	4	659	659	NUM
ftr-416	1040	5	,	,	PUNCT
ftr-416	1040	6	660	660	NUM
ftr-416	1040	7	(	(	PUNCT
ftr-416	1040	8	1989	1989	NUM
ftr-416	1040	9	)	)	PUNCT
ftr-416	1040	10	with	with	ADP
ftr-416	1040	11	joseph	joseph	PROPN
ftr-416	1040	12	isenbergh	isenbergh	PROPN
ftr-416	1040	13	,	,	PUNCT
ftr-416	1040	14	musings	musing	NOUN
ftr-416	1040	15	on	on	ADP
ftr-416	1040	16	form	form	NOUN
ftr-416	1040	17	and	and	CCONJ
ftr-416	1040	18	substance	substance	NOUN
ftr-416	1040	19	in	in	ADP
ftr-416	1040	20	taxation	taxation	NOUN
ftr-416	1040	21	,	,	PUNCT
ftr-416	1040	22	49	49	NUM
ftr-416	1040	23	u.	u.	NOUN
ftr-416	1040	24	chi	chi	PROPN
ftr-416	1040	25	.	.	PUNCT
ftr-416	1041	1	l.	l.	PROPN
ftr-416	1041	2	rev	rev	PROPN
ftr-416	1041	3	.	.	PROPN
ftr-416	1041	4	859	859	NUM
ftr-416	1041	5	,	,	PUNCT
ftr-416	1041	6	866	866	NUM
ftr-416	1041	7	-	-	SYM
ftr-416	1041	8	67	67	NUM
ftr-416	1041	9	(	(	PUNCT
ftr-416	1041	10	1982	1982	NUM
ftr-416	1041	11	)	)	PUNCT
ftr-416	1041	12	.	.	PUNCT
ftr-416	1042	1	see	see	VERB
ftr-416	1042	2	also	also	ADV
ftr-416	1042	3	moore	moore	PROPN
ftr-416	1042	4	,	,	PUNCT
ftr-416	1042	5	supra	supra	PROPN
ftr-416	1042	6	note	note	PROPN
ftr-416	1042	7	156	156	NUM
ftr-416	1042	8	,	,	PUNCT
ftr-416	1042	9	at	at	ADP
ftr-416	1042	10	660	660	NUM
ftr-416	1042	11	(	(	PUNCT
ftr-416	1042	12	noting	note	VERB
ftr-416	1042	13	that	that	SCONJ
ftr-416	1042	14	the	the	DET
ftr-416	1042	15	sham	sham	ADJ
ftr-416	1042	16	transaction	transaction	NOUN
ftr-416	1042	17	is	be	AUX
ftr-416	1042	18	largely	largely	ADV
ftr-416	1042	19	subsumed	subsume	VERB
ftr-416	1042	20	under	under	ADP
ftr-416	1042	21	other	other	ADJ
ftr-416	1042	22	anti	anti	ADJ
ftr-416	1042	23	-	-	ADJ
ftr-416	1042	24	tax	tax	ADJ
ftr-416	1042	25	-	-	PUNCT
ftr-416	1042	26	avoidance	avoidance	NOUN
ftr-416	1042	27	judicial	judicial	ADJ
ftr-416	1042	28	doctrine	doctrine	NOUN
ftr-416	1042	29	)	)	PUNCT
ftr-416	1042	30	.	.	PUNCT
ftr-416	1043	1	157	157	NUM
ftr-416	1043	2	.	.	PUNCT
ftr-416	1043	3	jay	jay	PROPN
ftr-416	1043	4	a.	a.	PROPN
ftr-416	1043	5	soled	sole	VERB
ftr-416	1043	6	,	,	PUNCT
ftr-416	1043	7	use	use	NOUN
ftr-416	1043	8	of	of	ADP
ftr-416	1043	9	judicial	judicial	ADJ
ftr-416	1043	10	doctrines	doctrine	NOUN
ftr-416	1043	11	in	in	ADP
ftr-416	1043	12	resolving	resolve	VERB
ftr-416	1043	13	transfer	transfer	NOUN
ftr-416	1043	14	tax	tax	NOUN
ftr-416	1043	15	controversies	controversy	NOUN
ftr-416	1043	16	,	,	PUNCT
ftr-416	1043	17	42	42	NUM
ftr-416	1043	18	b.c	b.c	PROPN
ftr-416	1043	19	.	.	PROPN
ftr-416	1043	20	l.	l.	PROPN
ftr-416	1043	21	rev	rev	PROPN
ftr-416	1043	22	.	.	PROPN
ftr-416	1043	23	587	587	NUM
ftr-416	1043	24	,	,	PUNCT
ftr-416	1043	25	588	588	NUM
ftr-416	1043	26	(	(	PUNCT
ftr-416	1043	27	2001	2001	NUM
ftr-416	1043	28	)	)	PUNCT
ftr-416	1043	29	.	.	PUNCT
ftr-416	1044	1	assumption	assumption	NOUN
ftr-416	1044	2	that	that	SCONJ
ftr-416	1044	3	a	a	DET
ftr-416	1044	4	power	power	NOUN
ftr-416	1044	5	to	to	PART
ftr-416	1044	6	withdraw	withdraw	VERB
ftr-416	1044	7	trust	trust	NOUN
ftr-416	1044	8	assets	asset	NOUN
ftr-416	1044	9	is	be	AUX
ftr-416	1044	10	a	a	DET
ftr-416	1044	11	present	present	ADJ
ftr-416	1044	12	interest	interest	NOUN
ftr-416	1044	13	.	.	PUNCT
ftr-416	1045	1	as	as	SCONJ
ftr-416	1045	2	discussed	discuss	VERB
ftr-416	1045	3	below	below	ADV
ftr-416	1045	4	,	,	PUNCT
ftr-416	1045	5	this	this	DET
ftr-416	1045	6	assumption	assumption	NOUN
ftr-416	1045	7	is	be	AUX
ftr-416	1045	8	unwarranted	unwarranted	ADJ
ftr-416	1045	9	.	.	PUNCT
ftr-416	1046	1	thus	thus	ADV
ftr-416	1046	2	,	,	PUNCT
ftr-416	1046	3	crummey	crummey	PROPN
ftr-416	1046	4	powers	power	NOUN
ftr-416	1046	5	,	,	PUNCT
ftr-416	1046	6	although	although	SCONJ
ftr-416	1046	7	well	well	ADV
ftr-416	1046	8	established	establish	VERB
ftr-416	1046	9	in	in	ADP
ftr-416	1046	10	the	the	DET
ftr-416	1046	11	field	field	NOUN
ftr-416	1046	12	of	of	ADP
ftr-416	1046	13	estate	estate	NOUN
ftr-416	1046	14	planning153	planning153	PROPN
ftr-416	1046	15	and	and	CCONJ
ftr-416	1046	16	reluctantly	reluctantly	ADV
ftr-416	1046	17	accepted	accept	VERB
ftr-416	1046	18	by	by	ADP
ftr-416	1046	19	the	the	DET
ftr-416	1046	20	irs,154	irs,154	NOUN
ftr-416	1046	21	are	be	AUX
ftr-416	1046	22	unsupportable	unsupportable	ADJ
ftr-416	1046	23	as	as	ADP
ftr-416	1046	24	a	a	DET
ftr-416	1046	25	means	means	NOUN
ftr-416	1046	26	of	of	ADP
ftr-416	1046	27	obtaining	obtain	VERB
ftr-416	1046	28	the	the	DET
ftr-416	1046	29	federal	federal	ADJ
ftr-416	1046	30	gift	gift	NOUN
ftr-416	1046	31	tax	tax	NOUN
ftr-416	1046	32	annual	annual	ADJ
ftr-416	1046	33	exclusion.155	exclusion.155	PROPN
ftr-416	1046	34	a.	a.	NOUN
ftr-416	1046	35	sham	sham	PROPN
ftr-416	1046	36	transaction	transaction	NOUN
ftr-416	1046	37	the	the	DET
ftr-416	1046	38	sham	sham	ADJ
ftr-416	1046	39	transaction	transaction	NOUN
ftr-416	1046	40	doctrine	doctrine	NOUN
ftr-416	1046	41	(	(	PUNCT
ftr-416	1046	42	and	and	CCONJ
ftr-416	1046	43	the	the	DET
ftr-416	1046	44	related	related	ADJ
ftr-416	1046	45	substance	substance	NOUN
ftr-416	1046	46	over	over	ADP
ftr-416	1046	47	form	form	NOUN
ftr-416	1046	48	doctrine),156	doctrine),156	PROPN
ftr-416	1046	49	serve	serve	VERB
ftr-416	1046	50	to	to	PART
ftr-416	1046	51	prevent	prevent	VERB
ftr-416	1046	52	taxpayers	taxpayer	NOUN
ftr-416	1046	53	from	from	ADP
ftr-416	1046	54	avoiding	avoid	VERB
ftr-416	1046	55	taxation	taxation	NOUN
ftr-416	1046	56	through	through	ADP
ftr-416	1046	57	subterfuge	subterfuge	NOUN
ftr-416	1046	58	.	.	PUNCT
ftr-416	1047	1	the	the	DET
ftr-416	1047	2	doctrine	doctrine	NOUN
ftr-416	1047	3	is	be	AUX
ftr-416	1047	4	not	not	PART
ftr-416	1047	5	,	,	PUNCT
ftr-416	1047	6	however	however	ADV
ftr-416	1047	7	,	,	PUNCT
ftr-416	1047	8	without	without	ADP
ftr-416	1047	9	controversy.157	controversy.157	PROPN
ftr-416	1047	10	on	on	ADP
ftr-416	1047	11	the	the	DET
ftr-416	1047	12	one	one	NUM
ftr-416	1047	13	hand	hand	NOUN
ftr-416	1047	14	,	,	PUNCT
ftr-416	1047	15	it	it	PRON
ftr-416	1047	16	allows	allow	VERB
ftr-416	1047	17	taxation	taxation	NOUN
ftr-416	1047	18	based	base	VERB
ftr-416	1047	19	on	on	ADP
ftr-416	1047	20	the	the	DET
ftr-416	1047	21	actual	actual	ADJ
ftr-416	1047	22	transaction	transaction	NOUN
ftr-416	1047	23	,	,	PUNCT
ftr-416	1047	24	rather	rather	ADV
ftr-416	1047	25	than	than	ADP
ftr-416	1047	26	the	the	DET
ftr-416	1047	27	labels	label	NOUN
ftr-416	1047	28	220	220	NUM
ftr-416	1047	29	florida	florida	PROPN
ftr-416	1047	30	tax	tax	NOUN
ftr-416	1047	31	review	review	NOUN
ftr-416	1048	1	[	[	X
ftr-416	1048	2	vol.6:2	vol.6:2	NOUN
ftr-416	1048	3	158	158	NUM
ftr-416	1048	4	.	.	PUNCT
ftr-416	1049	1	commissioner	commissioner	PROPN
ftr-416	1049	2	v.	v.	ADP
ftr-416	1049	3	court	court	PROPN
ftr-416	1049	4	holding	holding	NOUN
ftr-416	1049	5	,	,	PUNCT
ftr-416	1049	6	324	324	NUM
ftr-416	1049	7	u.s	u.s	PROPN
ftr-416	1049	8	.	.	PROPN
ftr-416	1049	9	331	331	NUM
ftr-416	1049	10	,	,	PUNCT
ftr-416	1049	11	334	334	NUM
ftr-416	1049	12	(	(	PUNCT
ftr-416	1049	13	1945	1945	NUM
ftr-416	1049	14	)	)	PUNCT
ftr-416	1049	15	(	(	PUNCT
ftr-416	1049	16	“	"	PUNCT
ftr-416	1049	17	to	to	PART
ftr-416	1049	18	permit	permit	VERB
ftr-416	1049	19	the	the	DET
ftr-416	1049	20	true	true	ADJ
ftr-416	1049	21	nature	nature	NOUN
ftr-416	1049	22	of	of	ADP
ftr-416	1049	23	the	the	DET
ftr-416	1049	24	transaction	transaction	NOUN
ftr-416	1049	25	to	to	PART
ftr-416	1049	26	be	be	AUX
ftr-416	1049	27	disguised	disguise	VERB
ftr-416	1049	28	by	by	ADP
ftr-416	1049	29	mere	mere	ADJ
ftr-416	1049	30	formalisms	formalism	NOUN
ftr-416	1049	31	,	,	PUNCT
ftr-416	1049	32	which	which	PRON
ftr-416	1049	33	exist	exist	VERB
ftr-416	1049	34	solely	solely	ADV
ftr-416	1049	35	to	to	PART
ftr-416	1049	36	alter	alter	VERB
ftr-416	1049	37	tax	tax	NOUN
ftr-416	1049	38	liab	liab	PROPN
ftr-416	1049	39	ilities	ilitie	NOUN
ftr-416	1049	40	,	,	PUNCT
ftr-416	1049	41	would	would	AUX
ftr-416	1049	42	seriously	seriously	ADV
ftr-416	1049	43	impair	impair	VERB
ftr-416	1049	44	the	the	DET
ftr-416	1049	45	effective	effective	ADJ
ftr-416	1049	46	administration	administration	NOUN
ftr-416	1049	47	of	of	ADP
ftr-416	1049	48	the	the	DET
ftr-416	1049	49	tax	tax	NOUN
ftr-416	1049	50	policies	policy	NOUN
ftr-416	1049	51	of	of	ADP
ftr-416	1049	52	congress	congress	PROPN
ftr-416	1049	53	.	.	PUNCT
ftr-416	1049	54	”	"	PUNCT
ftr-416	1049	55	)	)	PUNCT
ftr-416	1049	56	;	;	PUNCT
ftr-416	1050	1	waterman	waterman	PROPN
ftr-416	1050	2	s.s	s.s	PROPN
ftr-416	1050	3	.	.	PROPN
ftr-416	1050	4	corp	corp	PROPN
ftr-416	1050	5	.	.	PROPN
ftr-416	1051	1	v.	v.	PROPN
ftr-416	1051	2	commissioner	commissioner	PROPN
ftr-416	1051	3	,	,	PUNCT
ftr-416	1051	4	430	430	NUM
ftr-416	1051	5	f.2d	f.2d	NOUN
ftr-416	1051	6	1185	1185	NUM
ftr-416	1051	7	,	,	PUNCT
ftr-416	1051	8	1193	1193	NUM
ftr-416	1051	9	(	(	PUNCT
ftr-416	1051	10	5th	5th	ADJ
ftr-416	1051	11	cir	cir	NOUN
ftr-416	1051	12	.	.	PROPN
ftr-416	1051	13	1970	1970	NUM
ftr-416	1051	14	)	)	PUNCT
ftr-416	1052	1	,	,	PUNCT
ftr-416	1053	1	overruled	overrule	VERB
ftr-416	1053	2	on	on	ADP
ftr-416	1053	3	other	other	ADJ
ftr-416	1053	4	grounds	ground	NOUN
ftr-416	1053	5	,	,	PUNCT
ftr-416	1053	6	utley	utley	PROPN
ftr-416	1053	7	v.	v.	PROPN
ftr-416	1053	8	commissioner	commissioner	PROPN
ftr-416	1053	9	,	,	PUNCT
ftr-416	1053	10	906	906	NUM
ftr-416	1053	11	f.2d	f.2d	NOUN
ftr-416	1053	12	1033	1033	NUM
ftr-416	1053	13	(	(	PUNCT
ftr-416	1053	14	5th	5th	ADJ
ftr-416	1053	15	cir	cir	NOUN
ftr-416	1053	16	.	.	PUNCT
ftr-416	1053	17	1990	1990	NUM
ftr-416	1053	18	)	)	PUNCT
ftr-416	1053	19	.	.	PUNCT
ftr-416	1054	1	stewart	stewart	PROPN
ftr-416	1054	2	v.	v.	PROPN
ftr-416	1054	3	commissioner	commissioner	PROPN
ftr-416	1054	4	,	,	PUNCT
ftr-416	1054	5	714	714	NUM
ftr-416	1054	6	f.2d	f.2d	SYM
ftr-416	1054	7	977	977	NUM
ftr-416	1054	8	,	,	PUNCT
ftr-416	1054	9	987	987	NUM
ftr-416	1054	10	(	(	PUNCT
ftr-416	1054	11	9th	9th	ADJ
ftr-416	1054	12	cir	cir	NOUN
ftr-416	1054	13	.	.	PROPN
ftr-416	1054	14	1983	1983	NUM
ftr-416	1054	15	)	)	PUNCT
ftr-416	1055	1	(	(	PUNCT
ftr-416	1055	2	noting	note	VERB
ftr-416	1055	3	that	that	SCONJ
ftr-416	1055	4	the	the	DET
ftr-416	1055	5	sham	sham	ADJ
ftr-416	1055	6	transaction	transaction	NOUN
ftr-416	1055	7	doctrine	doctrine	NOUN
ftr-416	1055	8	distinguishes	distinguish	VERB
ftr-416	1055	9	allowable	allowable	ADJ
ftr-416	1055	10	tax	tax	NOUN
ftr-416	1055	11	avoidance	avoidance	NOUN
ftr-416	1055	12	from	from	ADP
ftr-416	1055	13	prohibited	prohibit	VERB
ftr-416	1055	14	tax	tax	NOUN
ftr-416	1055	15	evasion	evasion	NOUN
ftr-416	1055	16	)	)	PUNCT
ftr-416	1055	17	.	.	PUNCT
ftr-416	1056	1	159	159	NUM
ftr-416	1056	2	.	.	PUNCT
ftr-416	1056	3	isenbergh	isenbergh	NOUN
ftr-416	1056	4	,	,	PUNCT
ftr-416	1056	5	supra	supra	PROPN
ftr-416	1056	6	note	note	PROPN
ftr-416	1056	7	156	156	NUM
ftr-416	1056	8	,	,	PUNCT
ftr-416	1056	9	at	at	ADP
ftr-416	1056	10	879	879	NUM
ftr-416	1056	11	.	.	PUNCT
ftr-416	1057	1	160	160	NUM
ftr-416	1057	2	.	.	PUNCT
ftr-416	1058	1	gregory	gregory	PROPN
ftr-416	1058	2	,	,	PUNCT
ftr-416	1058	3	293	293	NUM
ftr-416	1058	4	u.s	u.s	PROPN
ftr-416	1058	5	.	.	PROPN
ftr-416	1058	6	at	at	ADP
ftr-416	1058	7	467	467	NUM
ftr-416	1058	8	.	.	PROPN
ftr-416	1058	9	161	161	NUM
ftr-416	1058	10	.	.	PUNCT
ftr-416	1059	1	i	i	PRON
ftr-416	1059	2	d.	d.	PROPN
ftr-416	1059	3	162	162	NUM
ftr-416	1059	4	.	.	PUNCT
ftr-416	1060	1	see	see	VERB
ftr-416	1060	2	,	,	PUNCT
ftr-416	1060	3	e.g.	e.g.	ADV
ftr-416	1060	4	,	,	PUNCT
ftr-416	1060	5	united	united	PROPN
ftr-416	1060	6	parcel	parcel	PROPN
ftr-416	1060	7	service	service	PROPN
ftr-416	1060	8	v.	v.	PROPN
ftr-416	1060	9	commissioner	commissioner	NOUN
ftr-416	1060	10	,	,	PUNCT
ftr-416	1060	11	254	254	NUM
ftr-416	1060	12	f.2d	f.2d	NOUN
ftr-416	1060	13	1014	1014	NUM
ftr-416	1060	14	,	,	PUNCT
ftr-416	1060	15	1018	1018	NUM
ftr-416	1060	16	(	(	PUNCT
ftr-416	1060	17	“	"	PUNCT
ftr-416	1060	18	this	this	DET
ftr-416	1060	19	economic	economic	ADJ
ftr-416	1060	20	substance	substance	NOUN
ftr-416	1060	21	doctrine	doctrine	NOUN
ftr-416	1060	22	,	,	PUNCT
ftr-416	1060	23	also	also	ADV
ftr-416	1060	24	called	call	VERB
ftr-416	1060	25	the	the	DET
ftr-416	1060	26	sham	sham	ADJ
ftr-416	1060	27	transaction	transaction	NOUN
ftr-416	1060	28	doctrine	doctrine	NOUN
ftr-416	1060	29	,	,	PUNCT
ftr-416	1060	30	provides	provide	VERB
ftr-416	1060	31	that	that	SCONJ
ftr-416	1060	32	a	a	DET
ftr-416	1060	33	transaction	transaction	NOUN
ftr-416	1060	34	ceases	cease	VERB
ftr-416	1060	35	to	to	PART
ftr-416	1060	36	merit	merit	NOUN
ftr-416	1060	37	tax	tax	NOUN
ftr-416	1060	38	respect	respect	NOUN
ftr-416	1060	39	when	when	SCONJ
ftr-416	1060	40	it	it	PRON
ftr-416	1060	41	has	have	VERB
ftr-416	1060	42	no	no	DET
ftr-416	1060	43	‘	'	PUNCT
ftr-416	1060	44	economic	economic	ADJ
ftr-416	1060	45	effect	effect	NOUN
ftr-416	1060	46	other	other	ADJ
ftr-416	1060	47	than	than	ADP
ftr-416	1060	48	the	the	DET
ftr-416	1060	49	creation	creation	NOUN
ftr-416	1060	50	of	of	ADP
ftr-416	1060	51	tax	tax	NOUN
ftr-416	1060	52	benefits	benefit	NOUN
ftr-416	1060	53	.	.	PUNCT
ftr-416	1060	54	’	'	PUNCT
ftr-416	1060	55	”	"	PUNCT
ftr-416	1060	56	)	)	PUNCT
ftr-416	1060	57	.	.	PUNCT
ftr-416	1061	1	163	163	NUM
ftr-416	1061	2	.	.	PUNCT
ftr-416	1062	1	rice	rice	PROPN
ftr-416	1062	2	’s	’s	PART
ftr-416	1062	3	toyota	toyota	PROPN
ftr-416	1062	4	world	world	PROPN
ftr-416	1062	5	,	,	PUNCT
ftr-416	1062	6	inc	inc	PROPN
ftr-416	1062	7	.	.	PROPN
ftr-416	1063	1	v.	v.	PROPN
ftr-416	1063	2	commissioner	commissioner	PROPN
ftr-416	1063	3	,	,	PUNCT
ftr-416	1063	4	752	752	NUM
ftr-416	1063	5	f.2d	f.2d	ADP
ftr-416	1063	6	89	89	NUM
ftr-416	1063	7	,	,	PUNCT
ftr-416	1063	8	91	91	NUM
ftr-416	1063	9	(	(	PUNCT
ftr-416	1063	10	4th	4th	ADJ
ftr-416	1063	11	cir	cir	NOUN
ftr-416	1063	12	.	.	PUNCT
ftr-416	1063	13	1985	1985	NUM
ftr-416	1063	14	)	)	PUNCT
ftr-416	1063	15	.	.	PUNCT
ftr-416	1064	1	in	in	ADP
ftr-416	1064	2	rice	rice	PROPN
ftr-416	1064	3	’s	’s	PART
ftr-416	1064	4	toyota	toyota	PROPN
ftr-416	1064	5	world	world	NOUN
ftr-416	1064	6	,	,	PUNCT
ftr-416	1064	7	the	the	DET
ftr-416	1064	8	court	court	NOUN
ftr-416	1064	9	noted	note	VERB
ftr-416	1064	10	that	that	SCONJ
ftr-416	1064	11	sham	sham	ADJ
ftr-416	1064	12	transaction	transaction	NOUN
ftr-416	1064	13	analysis	analysis	NOUN
ftr-416	1064	14	required	require	VERB
ftr-416	1064	15	a	a	DET
ftr-416	1064	16	two	two	NUM
ftr-416	1064	17	-	-	PUNCT
ftr-416	1064	18	prong	prong	NOUN
ftr-416	1064	19	inquiry	inquiry	NOUN
ftr-416	1064	20	.	.	PUNCT
ftr-416	1065	1	a	a	DET
ftr-416	1065	2	transaction	transaction	NOUN
ftr-416	1065	3	will	will	AUX
ftr-416	1065	4	be	be	AUX
ftr-416	1065	5	disregarded	disregard	VERB
ftr-416	1065	6	as	as	ADP
ftr-416	1065	7	a	a	DET
ftr-416	1065	8	sham	sham	NOUN
ftr-416	1065	9	if	if	SCONJ
ftr-416	1065	10	,	,	PUNCT
ftr-416	1065	11	first	first	ADV
ftr-416	1065	12	,	,	PUNCT
ftr-416	1065	13	the	the	DET
ftr-416	1065	14	taxpayer	taxpayer	NOUN
ftr-416	1065	15	was	be	AUX
ftr-416	1065	16	motivated	motivate	VERB
ftr-416	1065	17	only	only	ADV
ftr-416	1065	18	by	by	ADP
ftr-416	1065	19	the	the	DET
ftr-416	1065	20	tax	tax	NOUN
ftr-416	1065	21	benefits	benefit	NOUN
ftr-416	1065	22	and	and	CCONJ
ftr-416	1065	23	,	,	PUNCT
ftr-416	1065	24	second	second	ADJ
ftr-416	1065	25	,	,	PUNCT
ftr-416	1065	26	objectively	objectively	ADV
ftr-416	1065	27	,	,	PUNCT
ftr-416	1065	28	no	no	DET
ftr-416	1065	29	reasonable	reasonable	ADJ
ftr-416	1065	30	possibility	possibility	NOUN
ftr-416	1065	31	of	of	ADP
ftr-416	1065	32	profit	profit	NOUN
ftr-416	1065	33	exists	exist	VERB
ftr-416	1065	34	.	.	PUNCT
ftr-416	1066	1	i	i	PRON
ftr-416	1066	2	d.	d.	PROPN
ftr-416	1066	3	at	at	ADP
ftr-416	1066	4	91	91	NUM
ftr-416	1066	5	-	-	SYM
ftr-416	1066	6	2	2	NUM
ftr-416	1066	7	.	.	NOUN
ftr-416	1066	8	164	164	NUM
ftr-416	1066	9	.	.	PUNCT
ftr-416	1067	1	soled	sole	VERB
ftr-416	1067	2	,	,	PUNCT
ftr-416	1067	3	supra	supra	PROPN
ftr-416	1067	4	note	note	PROPN
ftr-416	1067	5	157	157	NUM
ftr-416	1067	6	,	,	PUNCT
ftr-416	1067	7	at	at	ADP
ftr-416	1067	8	599	599	NUM
ftr-416	1067	9	-	-	SYM
ftr-416	1067	10	601	601	NUM
ftr-416	1067	11	;	;	PUNCT
ftr-416	1067	12	see	see	VERB
ftr-416	1067	13	also	also	ADV
ftr-416	1067	14	isenbergh	isenbergh	NOUN
ftr-416	1067	15	,	,	PUNCT
ftr-416	1067	16	supra	supra	PROPN
ftr-416	1067	17	note	note	PROPN
ftr-416	1067	18	156	156	NUM
ftr-416	1067	19	,	,	PUNCT
ftr-416	1067	20	at	at	ADP
ftr-416	1067	21	865	865	NUM
ftr-416	1067	22	-	-	SYM
ftr-416	1067	23	6	6	NUM
ftr-416	1067	24	(	(	PUNCT
ftr-416	1067	25	noting	note	VERB
ftr-416	1067	26	that	that	SCONJ
ftr-416	1067	27	tax	tax	NOUN
ftr-416	1067	28	motivated	motivated	ADJ
ftr-416	1067	29	choices	choice	NOUN
ftr-416	1067	30	are	be	AUX
ftr-416	1067	31	“	"	PUNCT
ftr-416	1067	32	precisely	precisely	ADV
ftr-416	1067	33	what	what	PRON
ftr-416	1067	34	they	they	PRON
ftr-416	1067	35	purport	purport	VERB
ftr-416	1067	36	to	to	PART
ftr-416	1067	37	be	be	AUX
ftr-416	1067	38	and	and	CCONJ
ftr-416	1067	39	therefore	therefore	ADV
ftr-416	1067	40	can	can	AUX
ftr-416	1067	41	not	not	PART
ftr-416	1067	42	be	be	AUX
ftr-416	1067	43	swept	sweep	VERB
ftr-416	1067	44	aside	aside	ADV
ftr-416	1067	45	as	as	ADP
ftr-416	1067	46	shams	sham	NOUN
ftr-416	1067	47	”	"	PUNCT
ftr-416	1067	48	)	)	PUNCT
ftr-416	1067	49	.	.	PUNCT
ftr-416	1068	1	in	in	ADP
ftr-416	1068	2	fact	fact	NOUN
ftr-416	1068	3	,	,	PUNCT
ftr-416	1068	4	based	base	VERB
ftr-416	1068	5	on	on	ADP
ftr-416	1068	6	the	the	DET
ftr-416	1068	7	difficulty	difficulty	NOUN
ftr-416	1068	8	of	of	ADP
ftr-416	1068	9	applying	apply	VERB
ftr-416	1068	10	the	the	DET
ftr-416	1068	11	sham	sham	ADJ
ftr-416	1068	12	transaction	transaction	NOUN
ftr-416	1068	13	doctrine	doctrine	NOUN
ftr-416	1068	14	in	in	ADP
ftr-416	1068	15	the	the	DET
ftr-416	1068	16	gift	gift	NOUN
ftr-416	1068	17	tax	tax	NOUN
ftr-416	1068	18	context	context	NOUN
ftr-416	1068	19	,	,	PUNCT
ftr-416	1068	20	taxpayers	taxpayer	NOUN
ftr-416	1068	21	have	have	AUX
ftr-416	1068	22	argued	argue	VERB
ftr-416	1068	23	that	that	SCONJ
ftr-416	1068	24	the	the	DET
ftr-416	1068	25	doctrine	doctrine	NOUN
ftr-416	1068	26	is	be	AUX
ftr-416	1068	27	inapplicable	inapplicable	ADJ
ftr-416	1068	28	.	.	PUNCT
ftr-416	1069	1	courts	court	NOUN
ftr-416	1069	2	have	have	AUX
ftr-416	1069	3	,	,	PUNCT
ftr-416	1069	4	however	however	ADV
ftr-416	1069	5	,	,	PUNCT
ftr-416	1069	6	uniformly	uniformly	ADV
ftr-416	1069	7	held	hold	VERB
ftr-416	1069	8	that	that	SCONJ
ftr-416	1069	9	the	the	DET
ftr-416	1069	10	sham	sham	ADJ
ftr-416	1069	11	transaction	transaction	NOUN
ftr-416	1069	12	doctrine	doctrine	NOUN
ftr-416	1069	13	is	be	AUX
ftr-416	1069	14	applicable	applicable	ADJ
ftr-416	1069	15	in	in	ADP
ftr-416	1069	16	the	the	DET
ftr-416	1069	17	gift	gift	NOUN
ftr-416	1069	18	tax	tax	NOUN
ftr-416	1069	19	context	context	NOUN
ftr-416	1069	20	.	.	PUNCT
ftr-416	1070	1	griffin	griffin	PROPN
ftr-416	1070	2	v.	v.	PROPN
ftr-416	1070	3	united	united	PROPN
ftr-416	1070	4	states	states	PROPN
ftr-416	1070	5	,	,	PUNCT
ftr-416	1070	6	42	42	NUM
ftr-416	1070	7	f.	f.	PROPN
ftr-416	1070	8	supp	supp	PROPN
ftr-416	1070	9	.	.	PUNCT
ftr-416	1071	1	2d	2d	NOUN
ftr-416	1071	2	.	.	PUNCT
ftr-416	1072	1	700	700	NUM
ftr-416	1072	2	,	,	PUNCT
ftr-416	1072	3	704	704	NUM
ftr-416	1072	4	(	(	PUNCT
ftr-416	1072	5	w.d	w.d	PROPN
ftr-416	1072	6	.	.	PUNCT
ftr-416	1072	7	tex	tex	PROPN
ftr-416	1072	8	.	.	PROPN
ftr-416	1072	9	1998	1998	NUM
ftr-416	1072	10	)	)	PUNCT
ftr-416	1073	1	;	;	PUNCT
ftr-416	1073	2	schultz	schultz	PROPN
ftr-416	1073	3	v.	v.	PROPN
ftr-416	1073	4	united	united	PROPN
ftr-416	1073	5	states	states	PROPN
ftr-416	1073	6	,	,	PUNCT
ftr-416	1073	7	493	493	NUM
ftr-416	1073	8	f.2d	f.2d	NOUN
ftr-416	1073	9	1225	1225	NUM
ftr-416	1073	10	(	(	PUNCT
ftr-416	1073	11	4th	4th	ADJ
ftr-416	1073	12	cir	cir	NOUN
ftr-416	1073	13	.	.	PROPN
ftr-416	1073	14	1974	1974	NUM
ftr-416	1073	15	)	)	PUNCT
ftr-416	1073	16	.	.	PUNCT
ftr-416	1074	1	165	165	NUM
ftr-416	1074	2	.	.	PUNCT
ftr-416	1075	1	see	see	VERB
ftr-416	1075	2	supra	supra	PROPN
ftr-416	1075	3	note	note	PROPN
ftr-416	1075	4	19	19	NUM
ftr-416	1075	5	.	.	PUNCT
ftr-416	1076	1	used	use	VERB
ftr-416	1076	2	by	by	ADP
ftr-416	1076	3	the	the	DET
ftr-416	1076	4	parties.158	parties.158	PROPN
ftr-416	1076	5	on	on	ADP
ftr-416	1076	6	the	the	DET
ftr-416	1076	7	other	other	ADJ
ftr-416	1076	8	,	,	PUNCT
ftr-416	1076	9	the	the	DET
ftr-416	1076	10	doctrine	doctrine	NOUN
ftr-416	1076	11	permits	permit	VERB
ftr-416	1076	12	overreaching	overreach	VERB
ftr-416	1076	13	as	as	ADP
ftr-416	1076	14	courts	court	NOUN
ftr-416	1076	15	and	and	CCONJ
ftr-416	1076	16	the	the	DET
ftr-416	1076	17	irs	irs	PROPN
ftr-416	1076	18	stray	stray	VERB
ftr-416	1076	19	from	from	ADP
ftr-416	1076	20	the	the	DET
ftr-416	1076	21	code.159	code.159	PROPN
ftr-416	1076	22	even	even	ADV
ftr-416	1076	23	if	if	SCONJ
ftr-416	1076	24	the	the	DET
ftr-416	1076	25	requirements	requirement	NOUN
ftr-416	1076	26	of	of	ADP
ftr-416	1076	27	the	the	DET
ftr-416	1076	28	code	code	NOUN
ftr-416	1076	29	are	be	AUX
ftr-416	1076	30	met	meet	VERB
ftr-416	1076	31	,	,	PUNCT
ftr-416	1076	32	a	a	DET
ftr-416	1076	33	transaction	transaction	NOUN
ftr-416	1076	34	will	will	AUX
ftr-416	1076	35	be	be	AUX
ftr-416	1076	36	disregarded	disregard	VERB
ftr-416	1076	37	as	as	ADP
ftr-416	1076	38	a	a	DET
ftr-416	1076	39	sham	sham	NOUN
ftr-416	1076	40	unless	unless	SCONJ
ftr-416	1076	41	the	the	DET
ftr-416	1076	42	taxpayer	taxpayer	NOUN
ftr-416	1076	43	actually	actually	ADV
ftr-416	1076	44	did	do	VERB
ftr-416	1076	45	the	the	DET
ftr-416	1076	46	“	"	PUNCT
ftr-416	1076	47	thing	thing	NOUN
ftr-416	1076	48	which	which	PRON
ftr-416	1076	49	the	the	DET
ftr-416	1076	50	statute	statute	NOUN
ftr-416	1076	51	intended	intend	VERB
ftr-416	1076	52	.	.	PUNCT
ftr-416	1077	1	”160	”160	PROPN
ftr-416	1077	2	for	for	ADP
ftr-416	1077	3	example	example	NOUN
ftr-416	1077	4	,	,	PUNCT
ftr-416	1077	5	a	a	DET
ftr-416	1077	6	transaction	transaction	NOUN
ftr-416	1077	7	that	that	PRON
ftr-416	1077	8	met	meet	VERB
ftr-416	1077	9	the	the	DET
ftr-416	1077	10	statutory	statutory	ADJ
ftr-416	1077	11	requirements	requirement	NOUN
ftr-416	1077	12	for	for	ADP
ftr-416	1077	13	a	a	DET
ftr-416	1077	14	corporate	corporate	ADJ
ftr-416	1077	15	reorganization	reorganization	NOUN
ftr-416	1077	16	,	,	PUNCT
ftr-416	1077	17	but	but	CCONJ
ftr-416	1077	18	accomplished	accomplish	VERB
ftr-416	1077	19	its	its	PRON
ftr-416	1077	20	sole	sole	ADJ
ftr-416	1077	21	purpose	purpose	NOUN
ftr-416	1077	22	of	of	ADP
ftr-416	1077	23	transferring	transfer	VERB
ftr-416	1077	24	property	property	NOUN
ftr-416	1077	25	from	from	ADP
ftr-416	1077	26	the	the	DET
ftr-416	1077	27	corporation	corporation	NOUN
ftr-416	1077	28	to	to	ADP
ftr-416	1077	29	a	a	DET
ftr-416	1077	30	shareholder	shareholder	NOUN
ftr-416	1077	31	,	,	PUNCT
ftr-416	1077	32	was	be	AUX
ftr-416	1077	33	taxed	tax	VERB
ftr-416	1077	34	instead	instead	ADV
ftr-416	1077	35	as	as	ADP
ftr-416	1077	36	a	a	DET
ftr-416	1077	37	corporate	corporate	ADJ
ftr-416	1077	38	dividend.161	dividend.161	ADJ
ftr-416	1077	39	many	many	ADJ
ftr-416	1077	40	cases	case	NOUN
ftr-416	1077	41	applying	apply	VERB
ftr-416	1077	42	sham	sham	ADJ
ftr-416	1077	43	transaction	transaction	NOUN
ftr-416	1077	44	analysis	analysis	NOUN
ftr-416	1077	45	look	look	VERB
ftr-416	1077	46	for	for	ADP
ftr-416	1077	47	the	the	DET
ftr-416	1077	48	profit	profit	NOUN
ftr-416	1077	49	motive	motive	NOUN
ftr-416	1077	50	in	in	ADP
ftr-416	1077	51	the	the	DET
ftr-416	1077	52	transaction.162	transaction.162	NOUN
ftr-416	1077	53	transactions	transaction	NOUN
ftr-416	1077	54	that	that	PRON
ftr-416	1077	55	do	do	AUX
ftr-416	1077	56	not	not	PART
ftr-416	1077	57	have	have	VERB
ftr-416	1077	58	a	a	DET
ftr-416	1077	59	business	business	NOUN
ftr-416	1077	60	purpose	purpose	NOUN
ftr-416	1077	61	,	,	PUNCT
ftr-416	1077	62	other	other	ADJ
ftr-416	1077	63	than	than	ADP
ftr-416	1077	64	tax	tax	NOUN
ftr-416	1077	65	avoidance	avoidance	NOUN
ftr-416	1077	66	,	,	PUNCT
ftr-416	1077	67	are	be	AUX
ftr-416	1077	68	disregarded.163	disregarded.163	VERB
ftr-416	1077	69	thus	thus	ADV
ftr-416	1077	70	,	,	PUNCT
ftr-416	1077	71	it	it	PRON
ftr-416	1077	72	is	be	AUX
ftr-416	1077	73	difficult	difficult	ADJ
ftr-416	1077	74	to	to	PART
ftr-416	1077	75	apply	apply	VERB
ftr-416	1077	76	sham	sham	ADJ
ftr-416	1077	77	transaction	transaction	NOUN
ftr-416	1077	78	analysis	analysis	NOUN
ftr-416	1077	79	in	in	ADP
ftr-416	1077	80	the	the	DET
ftr-416	1077	81	gift	gift	NOUN
ftr-416	1077	82	tax	tax	NOUN
ftr-416	1077	83	context	context	NOUN
ftr-416	1077	84	since	since	SCONJ
ftr-416	1077	85	even	even	ADV
ftr-416	1077	86	the	the	DET
ftr-416	1077	87	most	most	ADV
ftr-416	1077	88	bona	bona	ADJ
ftr-416	1077	89	fide	fide	ADJ
ftr-416	1077	90	gift	gift	NOUN
ftr-416	1077	91	lacks	lack	VERB
ftr-416	1077	92	a	a	DET
ftr-416	1077	93	profit	profit	NOUN
ftr-416	1077	94	motive.164	motive.164	NOUN
ftr-416	1077	95	nevertheless	nevertheless	ADV
ftr-416	1077	96	,	,	PUNCT
ftr-416	1077	97	crummey	crummey	NOUN
ftr-416	1077	98	powers	power	NOUN
ftr-416	1077	99	seem	seem	VERB
ftr-416	1077	100	vulnerable	vulnerable	ADJ
ftr-416	1077	101	to	to	ADP
ftr-416	1077	102	an	an	DET
ftr-416	1077	103	argument	argument	NOUN
ftr-416	1077	104	that	that	SCONJ
ftr-416	1077	105	they	they	PRON
ftr-416	1077	106	should	should	AUX
ftr-416	1077	107	be	be	AUX
ftr-416	1077	108	disregarded	disregard	VERB
ftr-416	1077	109	as	as	ADP
ftr-416	1077	110	shams.165	shams.165	ADV
ftr-416	1077	111	clearly	clearly	ADV
ftr-416	1077	112	,	,	PUNCT
ftr-416	1077	113	crummey	crummey	NOUN
ftr-416	1077	114	powers	power	NOUN
ftr-416	1077	115	are	be	AUX
ftr-416	1077	116	used	use	VERB
ftr-416	1077	117	solely	solely	ADV
ftr-416	1077	118	to	to	PART
ftr-416	1077	119	garner	garner	VERB
ftr-416	1077	120	the	the	DET
ftr-416	1077	121	tax	tax	NOUN
ftr-416	1077	122	benefits	benefit	NOUN
ftr-416	1077	123	of	of	ADP
ftr-416	1077	124	the	the	DET
ftr-416	1077	125	annual	annual	ADJ
ftr-416	1077	126	exclusion	exclusion	NOUN
ftr-416	1077	127	.	.	PUNCT
ftr-416	1078	1	no	no	DET
ftr-416	1078	2	case	case	NOUN
ftr-416	1078	3	has	have	AUX
ftr-416	1078	4	considered	consider	VERB
ftr-416	1078	5	2003	2003	NUM
ftr-416	1078	6	]	]	PUNCT
ftr-416	1078	7	back	back	ADV
ftr-416	1078	8	to	to	ADP
ftr-416	1078	9	the	the	DET
ftr-416	1078	10	fu	fu	PROPN
ftr-416	1078	11	ture	ture	PROPN
ftr-416	1078	12	interest	interest	NOUN
ftr-416	1078	13	221	221	NUM
ftr-416	1078	14	166	166	NUM
ftr-416	1078	15	.	.	PUNCT
ftr-416	1079	1	griffin	griffin	PROPN
ftr-416	1079	2	,	,	PUNCT
ftr-416	1079	3	42	42	NUM
ftr-416	1079	4	f.	f.	PROPN
ftr-416	1079	5	supp	supp	PROPN
ftr-416	1079	6	.	.	PUNCT
ftr-416	1080	1	2d	2d	PROPN
ftr-416	1080	2	.	.	PUNCT
ftr-416	1081	1	at	at	ADP
ftr-416	1081	2	701	701	NUM
ftr-416	1081	3	.	.	PUNCT
ftr-416	1082	1	no	no	DET
ftr-416	1082	2	gift	gift	NOUN
ftr-416	1082	3	tax	tax	NOUN
ftr-416	1082	4	was	be	AUX
ftr-416	1082	5	owed	owe	VERB
ftr-416	1082	6	on	on	ADP
ftr-416	1082	7	that	that	DET
ftr-416	1082	8	transfer	transfer	NOUN
ftr-416	1082	9	due	due	ADP
ftr-416	1082	10	to	to	ADP
ftr-416	1082	11	the	the	DET
ftr-416	1082	12	gift	gift	NOUN
ftr-416	1082	13	tax	tax	NOUN
ftr-416	1082	14	marital	marital	ADJ
ftr-416	1082	15	deduction	deduction	NOUN
ftr-416	1082	16	.	.	PUNCT
ftr-416	1083	1	i	i	PRON
ftr-416	1083	2	d.	d.	PROPN
ftr-416	1083	3	;	;	PUNCT
ftr-416	1083	4	irc	irc	PROPN
ftr-416	1083	5	§	§	PROPN
ftr-416	1083	6	2523	2523	NUM
ftr-416	1083	7	.	.	PUNCT
ftr-416	1084	1	167	167	NUM
ftr-416	1084	2	.	.	PUNCT
ftr-416	1085	1	the	the	DET
ftr-416	1085	2	wife	wife	NOUN
ftr-416	1085	3	was	be	AUX
ftr-416	1085	4	under	under	ADP
ftr-416	1085	5	no	no	DET
ftr-416	1085	6	obligation	obligation	NOUN
ftr-416	1085	7	to	to	PART
ftr-416	1085	8	actually	actually	ADV
ftr-416	1085	9	make	make	VERB
ftr-416	1085	10	the	the	DET
ftr-416	1085	11	gift	gift	NOUN
ftr-416	1085	12	to	to	ADP
ftr-416	1085	13	the	the	DET
ftr-416	1085	14	trust	trust	NOUN
ftr-416	1085	15	.	.	PUNCT
ftr-416	1086	1	griffin	griffin	PROPN
ftr-416	1086	2	,	,	PUNCT
ftr-416	1086	3	42	42	NUM
ftr-416	1086	4	f.	f.	PROPN
ftr-416	1086	5	supp	supp	PROPN
ftr-416	1086	6	.	.	PUNCT
ftr-416	1087	1	2d	2d	PROPN
ftr-416	1087	2	.	.	PUNCT
ftr-416	1088	1	at	at	ADP
ftr-416	1088	2	706	706	NUM
ftr-416	1088	3	.	.	PUNCT
ftr-416	1089	1	indeed	indeed	ADV
ftr-416	1089	2	,	,	PUNCT
ftr-416	1089	3	the	the	DET
ftr-416	1089	4	husband	husband	NOUN
ftr-416	1089	5	“	"	PUNCT
ftr-416	1089	6	worried	worried	ADJ
ftr-416	1089	7	and	and	CCONJ
ftr-416	1089	8	feared	fear	VERB
ftr-416	1089	9	”	"	PUNCT
ftr-416	1089	10	that	that	SCONJ
ftr-416	1089	11	his	his	PRON
ftr-416	1089	12	wife	wife	NOUN
ftr-416	1089	13	would	would	AUX
ftr-416	1089	14	decide	decide	VERB
ftr-416	1089	15	to	to	PART
ftr-416	1089	16	keep	keep	VERB
ftr-416	1089	17	the	the	DET
ftr-416	1089	18	45	45	NUM
ftr-416	1089	19	%	%	NOUN
ftr-416	1089	20	of	of	ADP
ftr-416	1089	21	the	the	DET
ftr-416	1089	22	corporation	corporation	NOUN
ftr-416	1089	23	he	he	PRON
ftr-416	1089	24	had	have	AUX
ftr-416	1089	25	given	give	VERB
ftr-416	1089	26	her	she	PRON
ftr-416	1089	27	.	.	PUNCT
ftr-416	1090	1	i	i	PRON
ftr-416	1090	2	d.	d.	PROPN
ftr-416	1090	3	168	168	NUM
ftr-416	1090	4	.	.	PUNCT
ftr-416	1091	1	i	i	PRON
ftr-416	1091	2	d.	d.	PROPN
ftr-416	1091	3	treating	treat	VERB
ftr-416	1091	4	the	the	DET
ftr-416	1091	5	transaction	transaction	NOUN
ftr-416	1091	6	as	as	ADP
ftr-416	1091	7	two	two	NUM
ftr-416	1091	8	gifts	gift	NOUN
ftr-416	1091	9	of	of	ADP
ftr-416	1091	10	minority	minority	NOUN
ftr-416	1091	11	interests	interest	NOUN
ftr-416	1091	12	would	would	AUX
ftr-416	1091	13	allow	allow	VERB
ftr-416	1091	14	the	the	DET
ftr-416	1091	15	taxpayers	taxpayer	NOUN
ftr-416	1091	16	to	to	PART
ftr-416	1091	17	obtain	obtain	VERB
ftr-416	1091	18	gift	gift	NOUN
ftr-416	1091	19	tax	tax	NOUN
ftr-416	1091	20	valuation	valuation	NOUN
ftr-416	1091	21	minority	minority	NOUN
ftr-416	1091	22	discounts	discount	NOUN
ftr-416	1091	23	.	.	PUNCT
ftr-416	1092	1	i	i	PRON
ftr-416	1092	2	d.	d.	PROPN
ftr-416	1092	3	at	at	ADP
ftr-416	1092	4	703	703	NUM
ftr-416	1092	5	;	;	PUNCT
ftr-416	1092	6	estate	estate	NOUN
ftr-416	1092	7	of	of	ADP
ftr-416	1092	8	bright	bright	ADJ
ftr-416	1092	9	v.	v.	ADP
ftr-416	1092	10	united	united	PROPN
ftr-416	1092	11	states	states	PROPN
ftr-416	1092	12	,	,	PUNCT
ftr-416	1092	13	658	658	NUM
ftr-416	1092	14	f.2d	f.2d	NOUN
ftr-416	1092	15	999	999	NUM
ftr-416	1092	16	(	(	PUNCT
ftr-416	1092	17	5th	5th	ADJ
ftr-416	1092	18	cir	cir	NOUN
ftr-416	1092	19	.	.	PUNCT
ftr-416	1092	20	1981	1981	NUM
ftr-416	1092	21	)	)	PUNCT
ftr-416	1092	22	;	;	PUNCT
ftr-416	1092	23	rev	rev	PROPN
ftr-416	1092	24	.	.	PROPN
ftr-416	1093	1	rul	rul	NOUN
ftr-416	1093	2	.	.	PUNCT
ftr-416	1094	1	93	93	NUM
ftr-416	1094	2	-	-	SYM
ftr-416	1094	3	12	12	NUM
ftr-416	1094	4	.	.	NOUN
ftr-416	1094	5	169	169	NUM
ftr-416	1094	6	.	.	PUNCT
ftr-416	1095	1	griffin	griffin	PROPN
ftr-416	1095	2	,	,	PUNCT
ftr-416	1095	3	42	42	NUM
ftr-416	1095	4	f.	f.	PROPN
ftr-416	1095	5	supp	supp	PROPN
ftr-416	1095	6	.	.	PUNCT
ftr-416	1096	1	2d	2d	PROPN
ftr-416	1096	2	.	.	PUNCT
ftr-416	1097	1	at	at	ADP
ftr-416	1097	2	703	703	NUM
ftr-416	1097	3	.	.	PUNCT
ftr-416	1097	4	170	170	NUM
ftr-416	1097	5	.	.	PUNCT
ftr-416	1098	1	i	i	PRON
ftr-416	1098	2	d.	d.	PROPN
ftr-416	1098	3	at	at	ADP
ftr-416	1098	4	706	706	NUM
ftr-416	1098	5	.	.	PROPN
ftr-416	1098	6	171	171	NUM
ftr-416	1098	7	.	.	PUNCT
ftr-416	1099	1	i	i	PRON
ftr-416	1099	2	d.	d.	PROPN
ftr-416	1099	3	172	172	NUM
ftr-416	1099	4	.	.	PUNCT
ftr-416	1100	1	indeed	indeed	ADV
ftr-416	1100	2	,	,	PUNCT
ftr-416	1100	3	the	the	DET
ftr-416	1100	4	griffin	griffin	NOUN
ftr-416	1100	5	taxpayers	taxpayer	NOUN
ftr-416	1100	6	relied	rely	VERB
ftr-416	1100	7	on	on	ADP
ftr-416	1100	8	crummey	crummey	PROPN
ftr-416	1100	9	.	.	PUNCT
ftr-416	1101	1	i	i	PRON
ftr-416	1101	2	d.	d.	PROPN
ftr-416	1101	3	at	at	ADP
ftr-416	1101	4	704	704	NUM
ftr-416	1101	5	,	,	PUNCT
ftr-416	1101	6	n.	n.	NOUN
ftr-416	1101	7	3	3	NUM
ftr-416	1101	8	.	.	PUNCT
ftr-416	1102	1	the	the	DET
ftr-416	1102	2	griffin	griffin	PROPN
ftr-416	1102	3	court	court	NOUN
ftr-416	1102	4	,	,	PUNCT
ftr-416	1102	5	however	however	ADV
ftr-416	1102	6	,	,	PUNCT
ftr-416	1102	7	dismissed	dismiss	VERB
ftr-416	1102	8	the	the	DET
ftr-416	1102	9	taxpayer	taxpayer	NOUN
ftr-416	1102	10	’s	’s	PART
ftr-416	1102	11	reliance	reliance	NOUN
ftr-416	1102	12	on	on	ADP
ftr-416	1102	13	crummey	crummey	PROPN
ftr-416	1102	14	.	.	PUNCT
ftr-416	1103	1	i	i	PRON
ftr-416	1103	2	d.	d.	PROPN
ftr-416	1103	3	it	it	PRON
ftr-416	1103	4	noted	note	VERB
ftr-416	1103	5	that	that	SCONJ
ftr-416	1103	6	crummey	crummey	PROPN
ftr-416	1103	7	was	be	AUX
ftr-416	1103	8	distinguishable	distinguishable	ADJ
ftr-416	1103	9	on	on	ADP
ftr-416	1103	10	its	its	PRON
ftr-416	1103	11	facts	fact	NOUN
ftr-416	1103	12	.	.	PUNCT
ftr-416	1104	1	further	far	ADV
ftr-416	1104	2	,	,	PUNCT
ftr-416	1104	3	the	the	DET
ftr-416	1104	4	issue	issue	NOUN
ftr-416	1104	5	in	in	ADP
ftr-416	1104	6	crummey	crummey	PROPN
ftr-416	1104	7	was	be	AUX
ftr-416	1104	8	whether	whether	SCONJ
ftr-416	1104	9	the	the	DET
ftr-416	1104	10	gift	gift	NOUN
ftr-416	1104	11	was	be	AUX
ftr-416	1104	12	a	a	DET
ftr-416	1104	13	present	present	ADJ
ftr-416	1104	14	interest	interest	NOUN
ftr-416	1104	15	,	,	PUNCT
ftr-416	1104	16	in	in	ADP
ftr-416	1104	17	contrast	contrast	NOUN
ftr-416	1104	18	,	,	PUNCT
ftr-416	1104	19	the	the	DET
ftr-416	1104	20	issue	issue	NOUN
ftr-416	1104	21	in	in	ADP
ftr-416	1104	22	griffin	griffin	NOUN
ftr-416	1104	23	was	be	AUX
ftr-416	1104	24	whether	whether	SCONJ
ftr-416	1104	25	the	the	DET
ftr-416	1104	26	transaction	transaction	NOUN
ftr-416	1104	27	should	should	AUX
ftr-416	1104	28	be	be	AUX
ftr-416	1104	29	disregarded	disregard	VERB
ftr-416	1104	30	as	as	ADP
ftr-416	1104	31	a	a	DET
ftr-416	1104	32	sham	sham	NOUN
ftr-416	1104	33	.	.	PUNCT
ftr-416	1105	1	i	i	PRON
ftr-416	1105	2	d.	d.	PROPN
ftr-416	1105	3	at	at	ADP
ftr-416	1105	4	704	704	NUM
ftr-416	1105	5	,	,	PUNCT
ftr-416	1105	6	n.	n.	NOUN
ftr-416	1105	7	3	3	NUM
ftr-416	1105	8	.	.	PUNCT
ftr-416	1106	1	but	but	CCONJ
ftr-416	1106	2	see	see	VERB
ftr-416	1106	3	infra	infra	NOUN
ftr-416	1106	4	notes	note	VERB
ftr-416	1106	5	172	172	NUM
ftr-416	1106	6	-	-	SYM
ftr-416	1106	7	76	76	NUM
ftr-416	1106	8	.	.	PUNCT
ftr-416	1107	1	173	173	NUM
ftr-416	1107	2	.	.	PUNCT
ftr-416	1108	1	of	of	ADP
ftr-416	1108	2	course	course	NOUN
ftr-416	1108	3	,	,	PUNCT
ftr-416	1108	4	the	the	DET
ftr-416	1108	5	power	power	NOUN
ftr-416	1108	6	-	-	PUNCT
ftr-416	1108	7	holder	holder	NOUN
ftr-416	1108	8	may	may	AUX
ftr-416	1108	9	be	be	AUX
ftr-416	1108	10	a	a	DET
ftr-416	1108	11	beneficiary	beneficiary	NOUN
ftr-416	1108	12	of	of	ADP
ftr-416	1108	13	the	the	DET
ftr-416	1108	14	trust	trust	NOUN
ftr-416	1108	15	.	.	PUNCT
ftr-416	1109	1	174	174	NUM
ftr-416	1109	2	.	.	PUNCT
ftr-416	1109	3	estate	estate	NOUN
ftr-416	1109	4	of	of	ADP
ftr-416	1109	5	holland	holland	PROPN
ftr-416	1109	6	,	,	PUNCT
ftr-416	1109	7	73	73	NUM
ftr-416	1109	8	t.c	t.c	PROPN
ftr-416	1109	9	.	.	PROPN
ftr-416	1109	10	memo	memo	NOUN
ftr-416	1109	11	(	(	PUNCT
ftr-416	1109	12	cch	cch	NOUN
ftr-416	1109	13	)	)	PUNCT
ftr-416	1109	14	3236	3236	NUM
ftr-416	1109	15	-	-	SYM
ftr-416	1109	16	5	5	NUM
ftr-416	1109	17	(	(	PUNCT
ftr-416	1109	18	1997	1997	NUM
ftr-416	1109	19	)	)	PUNCT
ftr-416	1109	20	3236	3236	NUM
ftr-416	1109	21	;	;	PUNCT
ftr-416	1109	22	griffin	griffin	NOUN
ftr-416	1109	23	,	,	PUNCT
ftr-416	1109	24	42	42	NUM
ftr-416	1109	25	f.	f.	PROPN
ftr-416	1109	26	supp	supp	PROPN
ftr-416	1109	27	.	.	PUNCT
ftr-416	1110	1	2d	2d	PROPN
ftr-416	1110	2	.	.	PUNCT
ftr-416	1111	1	at	at	ADP
ftr-416	1111	2	706	706	NUM
ftr-416	1111	3	.	.	PUNCT
ftr-416	1112	1	in	in	ADP
ftr-416	1112	2	fact	fact	NOUN
ftr-416	1112	3	,	,	PUNCT
ftr-416	1112	4	in	in	ADP
ftr-416	1112	5	crummey	crummey	NOUN
ftr-416	1112	6	the	the	DET
ftr-416	1112	7	court	court	NOUN
ftr-416	1112	8	noted	note	VERB
ftr-416	1112	9	that	that	SCONJ
ftr-416	1112	10	it	it	PRON
ftr-416	1112	11	was	be	AUX
ftr-416	1112	12	unlikely	unlikely	ADJ
ftr-416	1112	13	that	that	SCONJ
ftr-416	1112	14	the	the	DET
ftr-416	1112	15	powers	power	NOUN
ftr-416	1112	16	,	,	PUNCT
ftr-416	1112	17	even	even	ADV
ftr-416	1112	18	though	though	SCONJ
ftr-416	1112	19	enforceable	enforceable	ADJ
ftr-416	1112	20	,	,	PUNCT
ftr-416	1112	21	would	would	AUX
ftr-416	1112	22	be	be	AUX
ftr-416	1112	23	exercised	exercise	VERB
ftr-416	1112	24	.	.	PUNCT
ftr-416	1113	1	397	397	NUM
ftr-416	1113	2	f.2d	f.2d	NOUN
ftr-416	1113	3	at	at	ADP
ftr-416	1113	4	87	87	NUM
ftr-416	1113	5	.	.	PUNCT
ftr-416	1114	1	the	the	DET
ftr-416	1114	2	sham	sham	ADJ
ftr-416	1114	3	transaction	transaction	NOUN
ftr-416	1114	4	doctrine	doctrine	NOUN
ftr-416	1114	5	as	as	SCONJ
ftr-416	1114	6	it	it	PRON
ftr-416	1114	7	relates	relate	VERB
ftr-416	1114	8	to	to	ADP
ftr-416	1114	9	crummey	crummey	PROPN
ftr-416	1114	10	powers	power	NOUN
ftr-416	1114	11	.	.	PUNCT
ftr-416	1115	1	in	in	ADP
ftr-416	1115	2	arguably	arguably	ADV
ftr-416	1115	3	analogous	analogous	ADJ
ftr-416	1115	4	cases	case	NOUN
ftr-416	1115	5	,	,	PUNCT
ftr-416	1115	6	however	however	ADV
ftr-416	1115	7	,	,	PUNCT
ftr-416	1115	8	courts	court	NOUN
ftr-416	1115	9	have	have	AUX
ftr-416	1115	10	applied	apply	VERB
ftr-416	1115	11	the	the	DET
ftr-416	1115	12	sham	sham	ADJ
ftr-416	1115	13	transaction	transaction	NOUN
ftr-416	1115	14	doctrine	doctrine	NOUN
ftr-416	1115	15	.	.	PUNCT
ftr-416	1116	1	for	for	ADP
ftr-416	1116	2	example	example	NOUN
ftr-416	1116	3	,	,	PUNCT
ftr-416	1116	4	in	in	ADP
ftr-416	1116	5	griffin	griffin	PROPN
ftr-416	1116	6	v.	v.	PROPN
ftr-416	1116	7	united	united	PROPN
ftr-416	1116	8	states	states	PROPN
ftr-416	1116	9	,	,	PUNCT
ftr-416	1116	10	a	a	DET
ftr-416	1116	11	husband	husband	NOUN
ftr-416	1116	12	gifted	gift	VERB
ftr-416	1116	13	45	45	NUM
ftr-416	1116	14	%	%	NOUN
ftr-416	1116	15	of	of	ADP
ftr-416	1116	16	his	his	PRON
ftr-416	1116	17	wholly	wholly	ADV
ftr-416	1116	18	owned	own	VERB
ftr-416	1116	19	corporation	corporation	NOUN
ftr-416	1116	20	to	to	ADP
ftr-416	1116	21	his	his	PRON
ftr-416	1116	22	wife.166	wife.166	NOUN
ftr-416	1116	23	shortly	shortly	ADV
ftr-416	1116	24	thereafter	thereafter	ADV
ftr-416	1116	25	,	,	PUNCT
ftr-416	1116	26	both	both	PRON
ftr-416	1116	27	husband	husband	NOUN
ftr-416	1116	28	and	and	CCONJ
ftr-416	1116	29	wife	wife	NOUN
ftr-416	1116	30	each	each	PRON
ftr-416	1116	31	gave	give	VERB
ftr-416	1116	32	45	45	NUM
ftr-416	1116	33	%	%	NOUN
ftr-416	1116	34	of	of	ADP
ftr-416	1116	35	the	the	DET
ftr-416	1116	36	company	company	NOUN
ftr-416	1116	37	to	to	ADP
ftr-416	1116	38	a	a	DET
ftr-416	1116	39	trust	trust	NOUN
ftr-416	1116	40	for	for	ADP
ftr-416	1116	41	the	the	DET
ftr-416	1116	42	benefit	benefit	NOUN
ftr-416	1116	43	of	of	ADP
ftr-416	1116	44	their	their	PRON
ftr-416	1116	45	newborn	newborn	ADJ
ftr-416	1116	46	son.167	son.167	NOUN
ftr-416	1116	47	the	the	DET
ftr-416	1116	48	taxpayers	taxpayer	NOUN
ftr-416	1116	49	treated	treat	VERB
ftr-416	1116	50	the	the	DET
ftr-416	1116	51	transaction	transaction	NOUN
ftr-416	1116	52	as	as	ADP
ftr-416	1116	53	two	two	NUM
ftr-416	1116	54	distinct	distinct	ADJ
ftr-416	1116	55	gifts	gift	NOUN
ftr-416	1116	56	of	of	ADP
ftr-416	1116	57	minority	minority	NOUN
ftr-416	1116	58	interests	interest	NOUN
ftr-416	1116	59	in	in	ADP
ftr-416	1116	60	the	the	DET
ftr-416	1116	61	corporation.168	corporation.168	NOUN
ftr-416	1116	62	in	in	ADP
ftr-416	1116	63	contrast	contrast	NOUN
ftr-416	1116	64	,	,	PUNCT
ftr-416	1116	65	the	the	DET
ftr-416	1116	66	irs	irs	PROPN
ftr-416	1116	67	sought	seek	VERB
ftr-416	1116	68	to	to	PART
ftr-416	1116	69	treat	treat	VERB
ftr-416	1116	70	the	the	DET
ftr-416	1116	71	transaction	transaction	NOUN
ftr-416	1116	72	as	as	ADP
ftr-416	1116	73	a	a	DET
ftr-416	1116	74	single	single	ADJ
ftr-416	1116	75	gift	gift	NOUN
ftr-416	1116	76	of	of	ADP
ftr-416	1116	77	90	90	NUM
ftr-416	1116	78	%	%	NOUN
ftr-416	1116	79	of	of	ADP
ftr-416	1116	80	the	the	DET
ftr-416	1116	81	corporation	corporation	NOUN
ftr-416	1116	82	,	,	PUNCT
ftr-416	1116	83	which	which	PRON
ftr-416	1116	84	would	would	AUX
ftr-416	1116	85	greatly	greatly	ADV
ftr-416	1116	86	increase	increase	VERB
ftr-416	1116	87	the	the	DET
ftr-416	1116	88	aggregate	aggregate	ADJ
ftr-416	1116	89	value	value	NOUN
ftr-416	1116	90	of	of	ADP
ftr-416	1116	91	the	the	DET
ftr-416	1116	92	gift.169	gift.169	PROPN
ftr-416	1116	93	the	the	DET
ftr-416	1116	94	court	court	NOUN
ftr-416	1116	95	stated	state	VERB
ftr-416	1116	96	that	that	SCONJ
ftr-416	1116	97	the	the	DET
ftr-416	1116	98	entire	entire	ADJ
ftr-416	1116	99	arrangement	arrangement	NOUN
ftr-416	1116	100	was	be	AUX
ftr-416	1116	101	a	a	DET
ftr-416	1116	102	scheme	scheme	NOUN
ftr-416	1116	103	to	to	PART
ftr-416	1116	104	gift	gift	VERB
ftr-416	1116	105	90	90	NUM
ftr-416	1116	106	%	%	NOUN
ftr-416	1116	107	of	of	ADP
ftr-416	1116	108	the	the	DET
ftr-416	1116	109	corporation	corporation	NOUN
ftr-416	1116	110	,	,	PUNCT
ftr-416	1116	111	while	while	SCONJ
ftr-416	1116	112	still	still	ADV
ftr-416	1116	113	obtaining	obtain	VERB
ftr-416	1116	114	minority	minority	NOUN
ftr-416	1116	115	valuation	valuation	NOUN
ftr-416	1116	116	discounts.170	discounts.170	PROPN
ftr-416	1116	117	since	since	SCONJ
ftr-416	1116	118	the	the	DET
ftr-416	1116	119	exclusive	exclusive	ADJ
ftr-416	1116	120	motivation	motivation	NOUN
ftr-416	1116	121	behind	behind	ADP
ftr-416	1116	122	the	the	DET
ftr-416	1116	123	gift	gift	NOUN
ftr-416	1116	124	to	to	ADP
ftr-416	1116	125	the	the	DET
ftr-416	1116	126	wife	wife	NOUN
ftr-416	1116	127	was	be	AUX
ftr-416	1116	128	tax	tax	NOUN
ftr-416	1116	129	-	-	PUNCT
ftr-416	1116	130	avoidance	avoidance	NOUN
ftr-416	1116	131	,	,	PUNCT
ftr-416	1116	132	that	that	DET
ftr-416	1116	133	portion	portion	NOUN
ftr-416	1116	134	of	of	ADP
ftr-416	1116	135	the	the	DET
ftr-416	1116	136	transaction	transaction	NOUN
ftr-416	1116	137	was	be	AUX
ftr-416	1116	138	disregarded	disregard	VERB
ftr-416	1116	139	as	as	ADP
ftr-416	1116	140	a	a	DET
ftr-416	1116	141	sham.171	sham.171	NOUN
ftr-416	1116	142	thus	thus	ADV
ftr-416	1116	143	,	,	PUNCT
ftr-416	1116	144	the	the	DET
ftr-416	1116	145	transaction	transaction	NOUN
ftr-416	1116	146	was	be	AUX
ftr-416	1116	147	treated	treat	VERB
ftr-416	1116	148	as	as	ADP
ftr-416	1116	149	a	a	DET
ftr-416	1116	150	single	single	ADJ
ftr-416	1116	151	gift	gift	NOUN
ftr-416	1116	152	of	of	ADP
ftr-416	1116	153	90	90	NUM
ftr-416	1116	154	%	%	NOUN
ftr-416	1116	155	of	of	ADP
ftr-416	1116	156	the	the	DET
ftr-416	1116	157	corporation	corporation	NOUN
ftr-416	1116	158	.	.	PUNCT
ftr-416	1117	1	the	the	DET
ftr-416	1117	2	facts	fact	NOUN
ftr-416	1117	3	of	of	ADP
ftr-416	1117	4	griffin	griffin	NOUN
ftr-416	1117	5	are	be	AUX
ftr-416	1117	6	arguably	arguably	ADV
ftr-416	1117	7	analogous	analogous	ADJ
ftr-416	1117	8	to	to	SCONJ
ftr-416	1117	9	a	a	DET
ftr-416	1117	10	typical	typical	ADJ
ftr-416	1117	11	crummey	crummey	NOUN
ftr-416	1117	12	power	power	NOUN
ftr-416	1117	13	situation.172	situation.172	PROPN
ftr-416	1117	14	griffin	griffin	PROPN
ftr-416	1117	15	involved	involve	VERB
ftr-416	1117	16	a	a	DET
ftr-416	1117	17	gift	gift	NOUN
ftr-416	1117	18	by	by	ADP
ftr-416	1117	19	the	the	DET
ftr-416	1117	20	husband	husband	NOUN
ftr-416	1117	21	to	to	ADP
ftr-416	1117	22	the	the	DET
ftr-416	1117	23	trust	trust	NOUN
ftr-416	1117	24	using	use	VERB
ftr-416	1117	25	the	the	DET
ftr-416	1117	26	wife	wife	NOUN
ftr-416	1117	27	as	as	ADP
ftr-416	1117	28	a	a	DET
ftr-416	1117	29	conduit	conduit	NOUN
ftr-416	1117	30	,	,	PUNCT
ftr-416	1117	31	solely	solely	ADV
ftr-416	1117	32	for	for	ADP
ftr-416	1117	33	tax	tax	NOUN
ftr-416	1117	34	purposes	purpose	NOUN
ftr-416	1117	35	.	.	PUNCT
ftr-416	1118	1	similarly	similarly	ADV
ftr-416	1118	2	,	,	PUNCT
ftr-416	1118	3	in	in	ADP
ftr-416	1118	4	the	the	DET
ftr-416	1118	5	case	case	NOUN
ftr-416	1118	6	of	of	ADP
ftr-416	1118	7	a	a	DET
ftr-416	1118	8	typical	typical	ADJ
ftr-416	1118	9	crummey	crummey	NOUN
ftr-416	1118	10	power	power	NOUN
ftr-416	1118	11	,	,	PUNCT
ftr-416	1118	12	the	the	DET
ftr-416	1118	13	donor	donor	NOUN
ftr-416	1118	14	makes	make	VERB
ftr-416	1118	15	a	a	DET
ftr-416	1118	16	gift	gift	NOUN
ftr-416	1118	17	to	to	ADP
ftr-416	1118	18	a	a	DET
ftr-416	1118	19	trust	trust	NOUN
ftr-416	1118	20	using	use	VERB
ftr-416	1118	21	the	the	DET
ftr-416	1118	22	power	power	NOUN
ftr-416	1118	23	-	-	PUNCT
ftr-416	1118	24	holder173	holder173	PROPN
ftr-416	1118	25	as	as	ADP
ftr-416	1118	26	a	a	DET
ftr-416	1118	27	conduit	conduit	NOUN
ftr-416	1118	28	,	,	PUNCT
ftr-416	1118	29	solely	solely	ADV
ftr-416	1118	30	for	for	ADP
ftr-416	1118	31	tax	tax	NOUN
ftr-416	1118	32	purposes	purpose	NOUN
ftr-416	1118	33	.	.	PUNCT
ftr-416	1119	1	in	in	ADP
ftr-416	1119	2	both	both	DET
ftr-416	1119	3	cases	case	NOUN
ftr-416	1119	4	,	,	PUNCT
ftr-416	1119	5	the	the	DET
ftr-416	1119	6	conduit	conduit	NOUN
ftr-416	1119	7	(	(	PUNCT
ftr-416	1119	8	wife	wife	NOUN
ftr-416	1119	9	or	or	CCONJ
ftr-416	1119	10	powerholder	powerholder	ADV
ftr-416	1119	11	)	)	PUNCT
ftr-416	1119	12	has	have	VERB
ftr-416	1119	13	the	the	DET
ftr-416	1119	14	power	power	NOUN
ftr-416	1119	15	to	to	PART
ftr-416	1119	16	retain	retain	VERB
ftr-416	1119	17	the	the	DET
ftr-416	1119	18	property	property	NOUN
ftr-416	1119	19	(	(	PUNCT
ftr-416	1119	20	or	or	CCONJ
ftr-416	1119	21	exercise	exercise	VERB
ftr-416	1119	22	the	the	DET
ftr-416	1119	23	crummey	crummey	PROPN
ftr-416	1119	24	power	power	NOUN
ftr-416	1119	25	)	)	PUNCT
ftr-416	1119	26	,	,	PUNCT
ftr-416	1119	27	but	but	CCONJ
ftr-416	1119	28	there	there	PRON
ftr-416	1119	29	is	be	VERB
ftr-416	1119	30	no	no	DET
ftr-416	1119	31	real	real	ADJ
ftr-416	1119	32	expectation	expectation	NOUN
ftr-416	1119	33	that	that	SCONJ
ftr-416	1119	34	she	she	PRON
ftr-416	1119	35	will	will	AUX
ftr-416	1119	36	do	do	AUX
ftr-416	1119	37	so.174	so.174	ADV
ftr-416	1119	38	222	222	NUM
ftr-416	1119	39	florida	florida	PROPN
ftr-416	1119	40	tax	tax	NOUN
ftr-416	1119	41	review	review	NOUN
ftr-416	1120	1	[	[	X
ftr-416	1120	2	vol.6:2	vol.6:2	VERB
ftr-416	1120	3	175	175	NUM
ftr-416	1120	4	.	.	PUNCT
ftr-416	1121	1	griffin	griffin	PROPN
ftr-416	1121	2	,	,	PUNCT
ftr-416	1121	3	42	42	NUM
ftr-416	1121	4	f.	f.	PROPN
ftr-416	1121	5	supp	supp	PROPN
ftr-416	1121	6	.	.	PUNCT
ftr-416	1122	1	2d	2d	PROPN
ftr-416	1122	2	.	.	PUNCT
ftr-416	1123	1	at	at	ADP
ftr-416	1123	2	702	702	NUM
ftr-416	1123	3	,	,	PUNCT
ftr-416	1123	4	n.3	n.3	NOUN
ftr-416	1123	5	.	.	PUNCT
ftr-416	1124	1	in	in	ADP
ftr-416	1124	2	the	the	DET
ftr-416	1124	3	crummey	crummey	PROPN
ftr-416	1124	4	power	power	NOUN
ftr-416	1124	5	context	context	NOUN
ftr-416	1124	6	,	,	PUNCT
ftr-416	1124	7	the	the	DET
ftr-416	1124	8	issue	issue	NOUN
ftr-416	1124	9	is	be	AUX
ftr-416	1124	10	whether	whether	SCONJ
ftr-416	1124	11	the	the	DET
ftr-416	1124	12	power	power	NOUN
ftr-416	1124	13	-	-	PUNCT
ftr-416	1124	14	holder	holder	NOUN
ftr-416	1124	15	has	have	AUX
ftr-416	1124	16	been	be	AUX
ftr-416	1124	17	given	give	VERB
ftr-416	1124	18	a	a	DET
ftr-416	1124	19	present	present	ADJ
ftr-416	1124	20	interest	interest	NOUN
ftr-416	1124	21	.	.	PUNCT
ftr-416	1125	1	crummey	crummey	PROPN
ftr-416	1125	2	,	,	PUNCT
ftr-416	1125	3	397	397	NUM
ftr-416	1125	4	f.2d	f.2d	X
ftr-416	1125	5	at	at	ADP
ftr-416	1125	6	83	83	NUM
ftr-416	1125	7	-	-	SYM
ftr-416	1125	8	4	4	NUM
ftr-416	1125	9	.	.	PUNCT
ftr-416	1125	10	in	in	ADP
ftr-416	1125	11	griffin	griffin	PROPN
ftr-416	1125	12	,	,	PUNCT
ftr-416	1125	13	the	the	DET
ftr-416	1125	14	issue	issue	NOUN
ftr-416	1125	15	is	be	AUX
ftr-416	1125	16	whether	whether	SCONJ
ftr-416	1125	17	severing	sever	VERB
ftr-416	1125	18	the	the	DET
ftr-416	1125	19	gift	gift	NOUN
ftr-416	1125	20	into	into	ADP
ftr-416	1125	21	two	two	NUM
ftr-416	1125	22	portions	portion	NOUN
ftr-416	1125	23	was	be	AUX
ftr-416	1125	24	a	a	DET
ftr-416	1125	25	sham	sham	NOUN
ftr-416	1125	26	that	that	PRON
ftr-416	1125	27	should	should	AUX
ftr-416	1125	28	be	be	AUX
ftr-416	1125	29	disregarded	disregard	VERB
ftr-416	1125	30	.	.	PUNCT
ftr-416	1126	1	griffin	griffin	PROPN
ftr-416	1126	2	,	,	PUNCT
ftr-416	1126	3	42	42	NUM
ftr-416	1126	4	f.	f.	PROPN
ftr-416	1126	5	supp	supp	PROPN
ftr-416	1126	6	.	.	PUNCT
ftr-416	1127	1	2d	2d	PROPN
ftr-416	1127	2	.	.	PUNCT
ftr-416	1128	1	at	at	ADP
ftr-416	1128	2	703	703	NUM
ftr-416	1128	3	.	.	PUNCT
ftr-416	1128	4	176	176	NUM
ftr-416	1128	5	.	.	PUNCT
ftr-416	1129	1	griffin	griffin	PROPN
ftr-416	1129	2	,	,	PUNCT
ftr-416	1129	3	42	42	NUM
ftr-416	1129	4	f.	f.	PROPN
ftr-416	1129	5	supp	supp	PROPN
ftr-416	1129	6	.	.	PUNCT
ftr-416	1130	1	2d	2d	PROPN
ftr-416	1130	2	.	.	PUNCT
ftr-416	1131	1	at	at	ADP
ftr-416	1131	2	706	706	NUM
ftr-416	1131	3	.	.	PUNCT
ftr-416	1132	1	similarly	similarly	ADV
ftr-416	1132	2	,	,	PUNCT
ftr-416	1132	3	in	in	ADP
ftr-416	1132	4	heyen	heyen	PROPN
ftr-416	1132	5	v.	v.	ADP
ftr-416	1132	6	united	united	PROPN
ftr-416	1132	7	states	states	PROPN
ftr-416	1132	8	945	945	NUM
ftr-416	1132	9	f.2d	f.2d	X
ftr-416	1132	10	359	359	NUM
ftr-416	1132	11	(	(	PUNCT
ftr-416	1132	12	10th	10th	ADJ
ftr-416	1132	13	cir	cir	NOUN
ftr-416	1132	14	.	.	PROPN
ftr-416	1132	15	1991	1991	NUM
ftr-416	1132	16	)	)	PUNCT
ftr-416	1132	17	,	,	PUNCT
ftr-416	1132	18	the	the	DET
ftr-416	1132	19	tenth	tenth	ADJ
ftr-416	1132	20	circuit	circuit	NOUN
ftr-416	1132	21	disregarded	disregard	VERB
ftr-416	1132	22	as	as	ADP
ftr-416	1132	23	a	a	DET
ftr-416	1132	24	sham	sham	NOUN
ftr-416	1132	25	a	a	DET
ftr-416	1132	26	taxpayer	taxpayer	NOUN
ftr-416	1132	27	’s	’s	PART
ftr-416	1132	28	use	use	NOUN
ftr-416	1132	29	of	of	ADP
ftr-416	1132	30	twenty	twenty	NUM
ftr-416	1132	31	-	-	PUNCT
ftr-416	1132	32	seven	seven	NUM
ftr-416	1132	33	unrelated	unrelated	ADJ
ftr-416	1132	34	straw	straw	NOUN
ftr-416	1132	35	men	man	NOUN
ftr-416	1132	36	to	to	PART
ftr-416	1132	37	obtain	obtain	VERB
ftr-416	1132	38	twenty	twenty	NUM
ftr-416	1132	39	-	-	PUNCT
ftr-416	1132	40	seven	seven	NUM
ftr-416	1132	41	additional	additional	ADJ
ftr-416	1132	42	annual	annual	ADJ
ftr-416	1132	43	exclusions	exclusion	NOUN
ftr-416	1132	44	for	for	ADP
ftr-416	1132	45	gifts	gift	NOUN
ftr-416	1132	46	to	to	ADP
ftr-416	1132	47	the	the	DET
ftr-416	1132	48	taxpayer	taxpayer	NOUN
ftr-416	1132	49	’s	’s	PART
ftr-416	1132	50	family	family	NOUN
ftr-416	1132	51	.	.	PUNCT
ftr-416	1133	1	see	see	AUX
ftr-416	1133	2	also	also	ADV
ftr-416	1133	3	cidulka	cidulka	VERB
ftr-416	1133	4	v.	v.	ADP
ftr-416	1133	5	commissioner	commissioner	NOUN
ftr-416	1133	6	,	,	PUNCT
ftr-416	1133	7	71	71	NUM
ftr-416	1133	8	t.c	t.c	PROPN
ftr-416	1133	9	.	.	PROPN
ftr-416	1133	10	memo	memo	NOUN
ftr-416	1133	11	(	(	PUNCT
ftr-416	1133	12	cch	cch	PROPN
ftr-416	1133	13	)	)	PUNCT
ftr-416	1133	14	2555	2555	NUM
ftr-416	1133	15	(	(	PUNCT
ftr-416	1133	16	1996	1996	NUM
ftr-416	1133	17	)	)	PUNCT
ftr-416	1133	18	.	.	PUNCT
ftr-416	1134	1	177	177	NUM
ftr-416	1134	2	.	.	PUNCT
ftr-416	1134	3	griffin	griffin	PROPN
ftr-416	1134	4	,	,	PUNCT
ftr-416	1134	5	42	42	NUM
ftr-416	1134	6	f.	f.	PROPN
ftr-416	1134	7	supp	supp	PROPN
ftr-416	1134	8	.	.	PUNCT
ftr-416	1135	1	2d	2d	PROPN
ftr-416	1135	2	.	.	PUNCT
ftr-416	1136	1	at	at	ADP
ftr-416	1136	2	706	706	NUM
ftr-416	1136	3	.	.	PUNCT
ftr-416	1136	4	cf	cf	NOUN
ftr-416	1136	5	.	.	PUNCT
ftr-416	1137	1	i	i	PRON
ftr-416	1137	2	d.	d.	PROPN
ftr-416	1137	3	at	at	ADP
ftr-416	1137	4	704	704	NUM
ftr-416	1137	5	,	,	PUNCT
ftr-416	1137	6	n.3	n.3	PROPN
ftr-416	1137	7	(	(	PUNCT
ftr-416	1137	8	noting	note	VERB
ftr-416	1137	9	that	that	SCONJ
ftr-416	1137	10	crummey	crummey	PROPN
ftr-416	1137	11	was	be	AUX
ftr-416	1137	12	not	not	PART
ftr-416	1137	13	on	on	ADP
ftr-416	1137	14	point	point	NOUN
ftr-416	1137	15	)	)	PUNCT
ftr-416	1137	16	.	.	PUNCT
ftr-416	1138	1	178	178	NUM
ftr-416	1138	2	.	.	PUNCT
ftr-416	1139	1	indeed	indeed	ADV
ftr-416	1139	2	,	,	PUNCT
ftr-416	1139	3	as	as	SCONJ
ftr-416	1139	4	mentioned	mention	VERB
ftr-416	1139	5	,	,	PUNCT
ftr-416	1139	6	the	the	DET
ftr-416	1139	7	power	power	NOUN
ftr-416	1139	8	-	-	PUNCT
ftr-416	1139	9	holder	holder	NOUN
ftr-416	1139	10	has	have	VERB
ftr-416	1139	11	a	a	DET
ftr-416	1139	12	general	general	ADJ
ftr-416	1139	13	power	power	NOUN
ftr-416	1139	14	of	of	ADP
ftr-416	1139	15	appointment	appointment	NOUN
ftr-416	1139	16	,	,	PUNCT
ftr-416	1139	17	for	for	ADP
ftr-416	1139	18	federal	federal	ADJ
ftr-416	1139	19	gift	gift	NOUN
ftr-416	1139	20	tax	tax	NOUN
ftr-416	1139	21	purposes	purpose	NOUN
ftr-416	1139	22	.	.	PUNCT
ftr-416	1140	1	irc	irc	PROPN
ftr-416	1140	2	§	§	PROPN
ftr-416	1140	3	2514	2514	NUM
ftr-416	1140	4	.	.	PUNCT
ftr-416	1141	1	thus	thus	ADV
ftr-416	1141	2	,	,	PUNCT
ftr-416	1141	3	subject	subject	ADJ
ftr-416	1141	4	to	to	ADP
ftr-416	1141	5	exceptions	exception	NOUN
ftr-416	1141	6	,	,	PUNCT
ftr-416	1141	7	the	the	DET
ftr-416	1141	8	lapse	lapse	NOUN
ftr-416	1141	9	of	of	ADP
ftr-416	1141	10	the	the	DET
ftr-416	1141	11	power	power	NOUN
ftr-416	1141	12	will	will	AUX
ftr-416	1141	13	,	,	PUNCT
ftr-416	1141	14	for	for	ADP
ftr-416	1141	15	gift	gift	NOUN
ftr-416	1141	16	tax	tax	NOUN
ftr-416	1141	17	purposes	purpose	NOUN
ftr-416	1141	18	,	,	PUNCT
ftr-416	1141	19	be	be	AUX
ftr-416	1141	20	treated	treat	VERB
ftr-416	1141	21	as	as	ADP
ftr-416	1141	22	a	a	DET
ftr-416	1141	23	gift	gift	NOUN
ftr-416	1141	24	by	by	ADP
ftr-416	1141	25	the	the	DET
ftr-416	1141	26	power	power	NOUN
ftr-416	1141	27	-	-	PUNCT
ftr-416	1141	28	holder	holder	NOUN
ftr-416	1141	29	to	to	ADP
ftr-416	1141	30	the	the	DET
ftr-416	1141	31	other	other	ADJ
ftr-416	1141	32	beneficiaries	beneficiary	NOUN
ftr-416	1141	33	of	of	ADP
ftr-416	1141	34	the	the	DET
ftr-416	1141	35	trust	trust	NOUN
ftr-416	1141	36	.	.	PUNCT
ftr-416	1142	1	see	see	VERB
ftr-416	1142	2	supra	supra	PROPN
ftr-416	1142	3	notes	note	VERB
ftr-416	1142	4	124	124	NUM
ftr-416	1142	5	-	-	SYM
ftr-416	1142	6	27	27	NUM
ftr-416	1142	7	and	and	CCONJ
ftr-416	1142	8	accompanying	accompany	VERB
ftr-416	1142	9	text	text	NOUN
ftr-416	1142	10	.	.	PUNCT
ftr-416	1143	1	179	179	NUM
ftr-416	1143	2	.	.	PUNCT
ftr-416	1144	1	in	in	ADP
ftr-416	1144	2	holland	holland	PROPN
ftr-416	1144	3	,	,	PUNCT
ftr-416	1144	4	the	the	DET
ftr-416	1144	5	tax	tax	NOUN
ftr-416	1144	6	court	court	NOUN
ftr-416	1144	7	held	hold	VERB
ftr-416	1144	8	that	that	SCONJ
ftr-416	1144	9	an	an	DET
ftr-416	1144	10	annual	annual	ADJ
ftr-416	1144	11	exclusion	exclusion	NOUN
ftr-416	1144	12	would	would	AUX
ftr-416	1144	13	be	be	AUX
ftr-416	1144	14	allowed	allow	VERB
ftr-416	1144	15	even	even	ADV
ftr-416	1144	16	if	if	SCONJ
ftr-416	1144	17	the	the	DET
ftr-416	1144	18	donor	donor	NOUN
ftr-416	1144	19	and	and	CCONJ
ftr-416	1144	20	power	power	NOUN
ftr-416	1144	21	-	-	PUNCT
ftr-416	1144	22	holder	holder	NOUN
ftr-416	1144	23	had	have	VERB
ftr-416	1144	24	a	a	DET
ftr-416	1144	25	gentlemen	gentleman	NOUN
ftr-416	1144	26	’s	’s	PART
ftr-416	1144	27	agreement	agreement	NOUN
ftr-416	1144	28	,	,	PUNCT
ftr-416	1144	29	that	that	SCONJ
ftr-416	1144	30	the	the	DET
ftr-416	1144	31	power	power	NOUN
ftr-416	1144	32	would	would	AUX
ftr-416	1144	33	be	be	AUX
ftr-416	1144	34	allowed	allow	VERB
ftr-416	1144	35	to	to	PART
ftr-416	1144	36	lapse	lapse	VERB
ftr-416	1144	37	.	.	PUNCT
ftr-416	1145	1	see	see	VERB
ftr-416	1145	2	estate	estate	NOUN
ftr-416	1145	3	of	of	ADP
ftr-416	1145	4	holland	holland	PROPN
ftr-416	1146	1	73	73	NUM
ftr-416	1146	2	t.c	t.c	PROPN
ftr-416	1146	3	.	.	PROPN
ftr-416	1146	4	memo	memo	NOUN
ftr-416	1146	5	(	(	PUNCT
ftr-416	1146	6	cch	cch	NOUN
ftr-416	1146	7	)	)	PUNCT
ftr-416	1146	8	at	at	ADP
ftr-416	1146	9	3237	3237	NUM
ftr-416	1146	10	-	-	SYM
ftr-416	1146	11	10	10	NUM
ftr-416	1146	12	.	.	PUNCT
ftr-416	1147	1	the	the	DET
ftr-416	1147	2	author	author	NOUN
ftr-416	1147	3	has	have	AUX
ftr-416	1147	4	argued	argue	VERB
ftr-416	1147	5	that	that	SCONJ
ftr-416	1147	6	holland	holland	PROPN
ftr-416	1147	7	was	be	AUX
ftr-416	1147	8	incorrectly	incorrectly	ADV
ftr-416	1147	9	decided	decide	VERB
ftr-416	1147	10	.	.	PUNCT
ftr-416	1148	1	fogel	fogel	PROPN
ftr-416	1148	2	,	,	PUNCT
ftr-416	1148	3	supra	supra	PROPN
ftr-416	1148	4	note	note	PROPN
ftr-416	1148	5	21	21	NUM
ftr-416	1148	6	,	,	PUNCT
ftr-416	1148	7	at	at	ADP
ftr-416	1148	8	613	613	NUM
ftr-416	1148	9	-	-	SYM
ftr-416	1148	10	616	616	NUM
ftr-416	1148	11	.	.	PUNCT
ftr-416	1149	1	180	180	NUM
ftr-416	1149	2	.	.	NUM
ftr-416	1149	3	soled	sole	VERB
ftr-416	1149	4	,	,	PUNCT
ftr-416	1149	5	supra	supra	PROPN
ftr-416	1149	6	note	note	PROPN
ftr-416	1149	7	157	157	NUM
ftr-416	1149	8	,	,	PUNCT
ftr-416	1149	9	at	at	ADP
ftr-416	1149	10	599	599	NUM
ftr-416	1149	11	-	-	SYM
ftr-416	1149	12	604	604	NUM
ftr-416	1149	13	;	;	PUNCT
ftr-416	1149	14	see	see	VERB
ftr-416	1149	15	supra	supra	PROPN
ftr-416	1149	16	notes	note	VERB
ftr-416	1149	17	162	162	NUM
ftr-416	1149	18	-	-	SYM
ftr-416	1149	19	64	64	NUM
ftr-416	1149	20	and	and	CCONJ
ftr-416	1149	21	accompanying	accompany	VERB
ftr-416	1149	22	text	text	NOUN
ftr-416	1149	23	.	.	PUNCT
ftr-416	1150	1	181	181	NUM
ftr-416	1150	2	.	.	PUNCT
ftr-416	1150	3	kieckhefer	kieckhefer	NOUN
ftr-416	1150	4	,	,	PUNCT
ftr-416	1150	5	189	189	NUM
ftr-416	1150	6	f.2d	f.2d	X
ftr-416	1150	7	at	at	ADP
ftr-416	1150	8	121	121	NUM
ftr-416	1150	9	.	.	PUNCT
ftr-416	1151	1	although	although	SCONJ
ftr-416	1151	2	the	the	DET
ftr-416	1151	3	situations	situation	NOUN
ftr-416	1151	4	are	be	AUX
ftr-416	1151	5	clearly	clearly	ADV
ftr-416	1151	6	distinguishable,175	distinguishable,175	SCONJ
ftr-416	1151	7	griffin	griffin	PROPN
ftr-416	1151	8	held	hold	VERB
ftr-416	1151	9	,	,	PUNCT
ftr-416	1151	10	under	under	ADP
ftr-416	1151	11	facts	fact	NOUN
ftr-416	1151	12	arguably	arguably	ADV
ftr-416	1151	13	analogous	analogous	ADJ
ftr-416	1151	14	to	to	ADP
ftr-416	1151	15	a	a	DET
ftr-416	1151	16	crummey	crummey	NOUN
ftr-416	1151	17	power	power	NOUN
ftr-416	1151	18	situation	situation	NOUN
ftr-416	1151	19	,	,	PUNCT
ftr-416	1151	20	that	that	SCONJ
ftr-416	1151	21	the	the	DET
ftr-416	1151	22	taxmotivated	taxmotivated	ADJ
ftr-416	1151	23	transaction	transaction	NOUN
ftr-416	1151	24	should	should	AUX
ftr-416	1151	25	be	be	AUX
ftr-416	1151	26	disregarded	disregard	VERB
ftr-416	1151	27	as	as	ADP
ftr-416	1151	28	a	a	DET
ftr-416	1151	29	sham.176	sham.176	NOUN
ftr-416	1151	30	in	in	ADP
ftr-416	1151	31	some	some	DET
ftr-416	1151	32	circumstances	circumstance	NOUN
ftr-416	1151	33	,	,	PUNCT
ftr-416	1151	34	use	use	NOUN
ftr-416	1151	35	of	of	ADP
ftr-416	1151	36	crummey	crummey	NOUN
ftr-416	1151	37	powers	power	NOUN
ftr-416	1151	38	may	may	AUX
ftr-416	1151	39	be	be	AUX
ftr-416	1151	40	distinguished	distinguish	VERB
ftr-416	1151	41	from	from	ADP
ftr-416	1151	42	griffin	griffin	NOUN
ftr-416	1151	43	by	by	ADP
ftr-416	1151	44	the	the	DET
ftr-416	1151	45	extent	extent	NOUN
ftr-416	1151	46	to	to	PART
ftr-416	1151	47	which	which	PRON
ftr-416	1151	48	the	the	DET
ftr-416	1151	49	subsequent	subsequent	ADJ
ftr-416	1151	50	gift	gift	NOUN
ftr-416	1151	51	by	by	ADP
ftr-416	1151	52	the	the	DET
ftr-416	1151	53	conduit	conduit	NOUN
ftr-416	1151	54	(	(	PUNCT
ftr-416	1151	55	powerholder	powerholder	ADP
ftr-416	1151	56	or	or	CCONJ
ftr-416	1151	57	wife	wife	NOUN
ftr-416	1151	58	)	)	PUNCT
ftr-416	1151	59	is	be	AUX
ftr-416	1151	60	correlated	correlate	VERB
ftr-416	1151	61	with	with	ADP
ftr-416	1151	62	the	the	DET
ftr-416	1151	63	original	original	ADJ
ftr-416	1151	64	gift	gift	NOUN
ftr-416	1151	65	by	by	ADP
ftr-416	1151	66	the	the	DET
ftr-416	1151	67	donor	donor	NOUN
ftr-416	1151	68	.	.	PUNCT
ftr-416	1152	1	if	if	SCONJ
ftr-416	1152	2	the	the	DET
ftr-416	1152	3	gift	gift	NOUN
ftr-416	1152	4	to	to	ADP
ftr-416	1152	5	the	the	DET
ftr-416	1152	6	conduit	conduit	NOUN
ftr-416	1152	7	is	be	AUX
ftr-416	1152	8	part	part	NOUN
ftr-416	1152	9	of	of	ADP
ftr-416	1152	10	the	the	DET
ftr-416	1152	11	donor	donor	NOUN
ftr-416	1152	12	’s	’s	PART
ftr-416	1152	13	“	"	PUNCT
ftr-416	1152	14	explicit	explicit	ADJ
ftr-416	1152	15	.	.	PUNCT
ftr-416	1152	16	.	.	PUNCT
ftr-416	1152	17	.	.	PUNCT
ftr-416	1153	1	plan”177	plan”177	PROPN
ftr-416	1153	2	to	to	PART
ftr-416	1153	3	transfer	transfer	VERB
ftr-416	1153	4	assets	asset	NOUN
ftr-416	1153	5	to	to	ADP
ftr-416	1153	6	the	the	DET
ftr-416	1153	7	trust	trust	NOUN
ftr-416	1153	8	,	,	PUNCT
ftr-416	1153	9	griffin	griffin	PROPN
ftr-416	1153	10	would	would	AUX
ftr-416	1153	11	support	support	VERB
ftr-416	1153	12	disregarding	disregard	VERB
ftr-416	1153	13	the	the	DET
ftr-416	1153	14	power	power	NOUN
ftr-416	1153	15	as	as	ADP
ftr-416	1153	16	a	a	DET
ftr-416	1153	17	sham	sham	NOUN
ftr-416	1153	18	.	.	PUNCT
ftr-416	1154	1	in	in	ADP
ftr-416	1154	2	contrast	contrast	NOUN
ftr-416	1154	3	,	,	PUNCT
ftr-416	1154	4	if	if	SCONJ
ftr-416	1154	5	the	the	DET
ftr-416	1154	6	power	power	NOUN
ftr-416	1154	7	-	-	PUNCT
ftr-416	1154	8	holder	holder	NOUN
ftr-416	1154	9	’s	’s	PART
ftr-416	1154	10	actions	action	NOUN
ftr-416	1154	11	are	be	AUX
ftr-416	1154	12	independent	independent	ADJ
ftr-416	1154	13	from	from	ADP
ftr-416	1154	14	the	the	DET
ftr-416	1154	15	donor	donor	NOUN
ftr-416	1154	16	,	,	PUNCT
ftr-416	1154	17	then	then	ADV
ftr-416	1154	18	the	the	DET
ftr-416	1154	19	lapse	lapse	NOUN
ftr-416	1154	20	of	of	ADP
ftr-416	1154	21	the	the	DET
ftr-416	1154	22	crummey	crummey	NOUN
ftr-416	1154	23	power	power	NOUN
ftr-416	1154	24	may	may	AUX
ftr-416	1154	25	be	be	AUX
ftr-416	1154	26	fairly	fairly	ADV
ftr-416	1154	27	viewed	view	VERB
ftr-416	1154	28	as	as	ADP
ftr-416	1154	29	an	an	DET
ftr-416	1154	30	independent	independent	ADJ
ftr-416	1154	31	gift.178	gift.178	NOUN
ftr-416	1154	32	in	in	ADP
ftr-416	1154	33	this	this	DET
ftr-416	1154	34	case	case	NOUN
ftr-416	1154	35	,	,	PUNCT
ftr-416	1154	36	the	the	DET
ftr-416	1154	37	power	power	NOUN
ftr-416	1154	38	should	should	AUX
ftr-416	1154	39	not	not	PART
ftr-416	1154	40	be	be	AUX
ftr-416	1154	41	disregarded	disregard	VERB
ftr-416	1154	42	as	as	ADP
ftr-416	1154	43	a	a	DET
ftr-416	1154	44	sham.179	sham.179	NOUN
ftr-416	1154	45	analysis	analysis	NOUN
ftr-416	1154	46	of	of	ADP
ftr-416	1154	47	whether	whether	SCONJ
ftr-416	1154	48	crummey	crummey	ADJ
ftr-416	1154	49	powers	power	NOUN
ftr-416	1154	50	should	should	AUX
ftr-416	1154	51	be	be	AUX
ftr-416	1154	52	disregarded	disregard	VERB
ftr-416	1154	53	as	as	SCONJ
ftr-416	1154	54	shams	sham	NOUN
ftr-416	1154	55	encounter	encounter	VERB
ftr-416	1154	56	the	the	DET
ftr-416	1154	57	difficulty	difficulty	NOUN
ftr-416	1154	58	of	of	ADP
ftr-416	1154	59	applying	apply	VERB
ftr-416	1154	60	the	the	DET
ftr-416	1154	61	sham	sham	ADJ
ftr-416	1154	62	transaction	transaction	NOUN
ftr-416	1154	63	doctrine	doctrine	NOUN
ftr-416	1154	64	in	in	ADP
ftr-416	1154	65	the	the	DET
ftr-416	1154	66	gift	gift	NOUN
ftr-416	1154	67	tax	tax	NOUN
ftr-416	1154	68	context.180	context.180	NOUN
ftr-416	1154	69	in	in	ADP
ftr-416	1154	70	a	a	DET
ftr-416	1154	71	context	context	NOUN
ftr-416	1154	72	where	where	SCONJ
ftr-416	1154	73	options	option	NOUN
ftr-416	1154	74	with	with	ADP
ftr-416	1154	75	similar	similar	ADJ
ftr-416	1154	76	results	result	NOUN
ftr-416	1154	77	are	be	AUX
ftr-416	1154	78	taxed	tax	VERB
ftr-416	1154	79	differently	differently	ADV
ftr-416	1154	80	,	,	PUNCT
ftr-416	1154	81	at	at	ADP
ftr-416	1154	82	what	what	DET
ftr-416	1154	83	point	point	NOUN
ftr-416	1154	84	must	must	AUX
ftr-416	1154	85	a	a	DET
ftr-416	1154	86	taxpayer	taxpayer	NOUN
ftr-416	1154	87	’s	’s	PART
ftr-416	1154	88	choice	choice	NOUN
ftr-416	1154	89	of	of	ADP
ftr-416	1154	90	one	one	NUM
ftr-416	1154	91	course	course	NOUN
ftr-416	1154	92	of	of	ADP
ftr-416	1154	93	action	action	NOUN
ftr-416	1154	94	over	over	ADP
ftr-416	1154	95	another	another	PRON
ftr-416	1154	96	be	be	AUX
ftr-416	1154	97	disregarded	disregard	VERB
ftr-416	1154	98	as	as	ADP
ftr-416	1154	99	a	a	DET
ftr-416	1154	100	sham	sham	NOUN
ftr-416	1154	101	?	?	PUNCT
ftr-416	1155	1	it	it	PRON
ftr-416	1155	2	is	be	AUX
ftr-416	1155	3	unclear	unclear	ADJ
ftr-416	1155	4	on	on	ADP
ftr-416	1155	5	which	which	DET
ftr-416	1155	6	side	side	NOUN
ftr-416	1155	7	of	of	ADP
ftr-416	1155	8	that	that	DET
ftr-416	1155	9	gray	gray	ADJ
ftr-416	1155	10	line	line	NOUN
ftr-416	1155	11	crummey	crummey	PROPN
ftr-416	1155	12	powers	power	NOUN
ftr-416	1155	13	fall	fall	VERB
ftr-416	1155	14	.	.	PUNCT
ftr-416	1156	1	b.	b.	PROPN
ftr-416	1156	2	crummey	crummey	PROPN
ftr-416	1156	3	powers	power	NOUN
ftr-416	1156	4	and	and	CCONJ
ftr-416	1156	5	the	the	DET
ftr-416	1156	6	statutory	statutory	ADJ
ftr-416	1156	7	requirements	requirement	NOUN
ftr-416	1156	8	for	for	ADP
ftr-416	1156	9	the	the	DET
ftr-416	1156	10	annual	annual	ADJ
ftr-416	1156	11	exclusion	exclusion	NOUN
ftr-416	1156	12	crummey	crummey	NOUN
ftr-416	1156	13	powers	power	NOUN
ftr-416	1156	14	rely	rely	VERB
ftr-416	1156	15	on	on	ADP
ftr-416	1156	16	the	the	DET
ftr-416	1156	17	unwarranted	unwarranted	ADJ
ftr-416	1156	18	assumption	assumption	NOUN
ftr-416	1156	19	that	that	SCONJ
ftr-416	1156	20	a	a	DET
ftr-416	1156	21	withdrawal	withdrawal	NOUN
ftr-416	1156	22	power	power	NOUN
ftr-416	1156	23	is	be	AUX
ftr-416	1156	24	a	a	DET
ftr-416	1156	25	present	present	ADJ
ftr-416	1156	26	interest.181	interest.181	NOUN
ftr-416	1156	27	in	in	ADP
ftr-416	1156	28	fact	fact	NOUN
ftr-416	1156	29	,	,	PUNCT
ftr-416	1156	30	no	no	DET
ftr-416	1156	31	court	court	NOUN
ftr-416	1156	32	has	have	AUX
ftr-416	1156	33	ever	ever	ADV
ftr-416	1156	34	passed	pass	VERB
ftr-416	1156	35	on	on	ADP
ftr-416	1156	36	the	the	DET
ftr-416	1156	37	validity	validity	NOUN
ftr-416	1156	38	2003	2003	NUM
ftr-416	1156	39	]	]	PUNCT
ftr-416	1156	40	back	back	ADV
ftr-416	1156	41	to	to	ADP
ftr-416	1156	42	the	the	DET
ftr-416	1156	43	fu	fu	PROPN
ftr-416	1156	44	ture	ture	PROPN
ftr-416	1156	45	interest	interest	NOUN
ftr-416	1156	46	223	223	NUM
ftr-416	1156	47	182	182	NUM
ftr-416	1156	48	.	.	PUNCT
ftr-416	1157	1	see	see	VERB
ftr-416	1157	2	i	i	PRON
ftr-416	1157	3	d.	d.	PROPN
ftr-416	1157	4	in	in	ADP
ftr-416	1157	5	stifel	stifel	PROPN
ftr-416	1157	6	,	,	PUNCT
ftr-416	1157	7	the	the	DET
ftr-416	1157	8	court	court	NOUN
ftr-416	1157	9	noted	note	VERB
ftr-416	1157	10	that	that	SCONJ
ftr-416	1157	11	the	the	DET
ftr-416	1157	12	exclusions	exclusion	NOUN
ftr-416	1157	13	would	would	AUX
ftr-416	1157	14	be	be	AUX
ftr-416	1157	15	allowed	allow	VERB
ftr-416	1157	16	if	if	SCONJ
ftr-416	1157	17	the	the	DET
ftr-416	1157	18	powerholders	powerholder	NOUN
ftr-416	1157	19	were	be	AUX
ftr-416	1157	20	adults	adult	NOUN
ftr-416	1157	21	.	.	PUNCT
ftr-416	1158	1	197	197	NUM
ftr-416	1158	2	f.2d	f.2d	X
ftr-416	1158	3	at	at	ADP
ftr-416	1158	4	110	110	NUM
ftr-416	1158	5	.	.	PUNCT
ftr-416	1159	1	since	since	SCONJ
ftr-416	1159	2	stifel	stifel	NOUN
ftr-416	1159	3	involved	involve	VERB
ftr-416	1159	4	only	only	ADV
ftr-416	1159	5	powers	power	NOUN
ftr-416	1159	6	held	hold	VERB
ftr-416	1159	7	by	by	ADP
ftr-416	1159	8	minors	minor	NOUN
ftr-416	1159	9	,	,	PUNCT
ftr-416	1159	10	however	however	ADV
ftr-416	1159	11	,	,	PUNCT
ftr-416	1159	12	this	this	DET
ftr-416	1159	13	statement	statement	NOUN
ftr-416	1159	14	is	be	AUX
ftr-416	1159	15	dicta	dicta	ADJ
ftr-416	1159	16	.	.	PUNCT
ftr-416	1160	1	i	i	PRON
ftr-416	1160	2	d.	d.	PROPN
ftr-416	1160	3	at	at	ADP
ftr-416	1160	4	110	110	NUM
ftr-416	1160	5	.	.	PUNCT
ftr-416	1161	1	stifel	stifel	NOUN
ftr-416	1161	2	denied	deny	VERB
ftr-416	1161	3	the	the	DET
ftr-416	1161	4	exclusions	exclusion	NOUN
ftr-416	1161	5	claimed	claim	VERB
ftr-416	1161	6	by	by	ADP
ftr-416	1161	7	the	the	DET
ftr-416	1161	8	taxpayer	taxpayer	NOUN
ftr-416	1161	9	.	.	PUNCT
ftr-416	1162	1	i	i	PRON
ftr-416	1162	2	d.	d.	PROPN
ftr-416	1162	3	at	at	ADP
ftr-416	1162	4	110	110	NUM
ftr-416	1162	5	-	-	SYM
ftr-416	1162	6	11	11	NUM
ftr-416	1162	7	.	.	NOUN
ftr-416	1162	8	183	183	NUM
ftr-416	1162	9	.	.	PUNCT
ftr-416	1163	1	see	see	VERB
ftr-416	1163	2	supra	supra	PROPN
ftr-416	1163	3	notes	note	VERB
ftr-416	1163	4	61	61	NUM
ftr-416	1163	5	-	-	SYM
ftr-416	1163	6	62	62	NUM
ftr-416	1163	7	and	and	CCONJ
ftr-416	1163	8	accompanying	accompany	VERB
ftr-416	1163	9	text	text	NOUN
ftr-416	1163	10	.	.	PUNCT
ftr-416	1164	1	184	184	X
ftr-416	1164	2	.	.	X
ftr-416	1164	3	brief	brief	ADJ
ftr-416	1164	4	for	for	ADP
ftr-416	1164	5	petitioner	petitioner	NOUN
ftr-416	1164	6	taxpayer	taxpayer	NOUN
ftr-416	1164	7	at	at	ADP
ftr-416	1164	8	4,8	4,8	NUM
ftr-416	1164	9	,	,	PUNCT
ftr-416	1164	10	kieckhefer	kieckhefer	NOUN
ftr-416	1164	11	,	,	PUNCT
ftr-416	1164	12	189	189	NUM
ftr-416	1164	13	f.2d	f.2d	NOUN
ftr-416	1164	14	118	118	NUM
ftr-416	1164	15	(	(	PUNCT
ftr-416	1164	16	no	no	NOUN
ftr-416	1164	17	.	.	NOUN
ftr-416	1164	18	10301	10301	NUM
ftr-416	1164	19	)	)	PUNCT
ftr-416	1164	20	.	.	PUNCT
ftr-416	1165	1	in	in	ADP
ftr-416	1165	2	its	its	PRON
ftr-416	1165	3	brief	brief	NOUN
ftr-416	1165	4	,	,	PUNCT
ftr-416	1165	5	the	the	DET
ftr-416	1165	6	taxpayer	taxpayer	NOUN
ftr-416	1165	7	in	in	ADP
ftr-416	1165	8	the	the	DET
ftr-416	1165	9	section	section	NOUN
ftr-416	1165	10	labeled	label	VERB
ftr-416	1165	11	“	"	PUNCT
ftr-416	1165	12	propositions	proposition	NOUN
ftr-416	1165	13	of	of	ADP
ftr-416	1165	14	law	law	NOUN
ftr-416	1165	15	relied	rely	VERB
ftr-416	1165	16	on	on	ADP
ftr-416	1165	17	”	"	PUNCT
ftr-416	1165	18	and	and	CCONJ
ftr-416	1165	19	,	,	PUNCT
ftr-416	1165	20	again	again	ADV
ftr-416	1165	21	,	,	PUNCT
ftr-416	1165	22	in	in	ADP
ftr-416	1165	23	its	its	PRON
ftr-416	1165	24	“	"	PUNCT
ftr-416	1165	25	argument	argument	NOUN
ftr-416	1165	26	”	"	PUNCT
ftr-416	1165	27	section	section	NOUN
ftr-416	1165	28	stated	state	VERB
ftr-416	1165	29	the	the	DET
ftr-416	1165	30	issue	issue	NOUN
ftr-416	1165	31	as	as	SCONJ
ftr-416	1165	32	follows	follow	VERB
ftr-416	1165	33	:	:	PUNCT
ftr-416	1165	34	the	the	DET
ftr-416	1165	35	right	right	NOUN
ftr-416	1165	36	of	of	ADP
ftr-416	1165	37	the	the	DET
ftr-416	1165	38	beneficiary	beneficiary	NOUN
ftr-416	1165	39	of	of	ADP
ftr-416	1165	40	the	the	DET
ftr-416	1165	41	trust	trust	NOUN
ftr-416	1165	42	to	to	PART
ftr-416	1165	43	require	require	VERB
ftr-416	1165	44	payment	payment	NOUN
ftr-416	1165	45	to	to	ADP
ftr-416	1165	46	him	he	PRON
ftr-416	1165	47	at	at	ADP
ftr-416	1165	48	any	any	DET
ftr-416	1165	49	time	time	NOUN
ftr-416	1165	50	of	of	ADP
ftr-416	1165	51	the	the	DET
ftr-416	1165	52	corpus	corpus	NOUN
ftr-416	1165	53	of	of	ADP
ftr-416	1165	54	a	a	DET
ftr-416	1165	55	trust	trust	NOUN
ftr-416	1165	56	gives	give	VERB
ftr-416	1165	57	him	he	PRON
ftr-416	1165	58	unfettered	unfettered	ADJ
ftr-416	1165	59	command	command	NOUN
ftr-416	1165	60	equivalent	equivalent	ADJ
ftr-416	1165	61	to	to	ADP
ftr-416	1165	62	ownership	ownership	NOUN
ftr-416	1165	63	and	and	CCONJ
ftr-416	1165	64	makes	make	VERB
ftr-416	1165	65	the	the	DET
ftr-416	1165	66	beneficiary	beneficiary	NOUN
ftr-416	1165	67	taxable	taxable	ADJ
ftr-416	1165	68	on	on	ADP
ftr-416	1165	69	the	the	DET
ftr-416	1165	70	income	income	NOUN
ftr-416	1165	71	under	under	ADP
ftr-416	1165	72	[	[	X
ftr-416	1165	73	irc	irc	PROPN
ftr-416	1165	74	§	§	PROPN
ftr-416	1165	75	61	61	NUM
ftr-416	1165	76	]	]	PUNCT
ftr-416	1165	77	;	;	PUNCT
ftr-416	1165	78	the	the	DET
ftr-416	1165	79	same	same	ADJ
ftr-416	1165	80	right	right	NOUN
ftr-416	1165	81	gives	give	VERB
ftr-416	1165	82	the	the	DET
ftr-416	1165	83	beneficiary	beneficiary	NOUN
ftr-416	1165	84	a	a	DET
ftr-416	1165	85	present	present	ADJ
ftr-416	1165	86	interest	interest	NOUN
ftr-416	1165	87	for	for	ADP
ftr-416	1165	88	gift	gift	NOUN
ftr-416	1165	89	tax	tax	NOUN
ftr-416	1165	90	purposes	purpose	NOUN
ftr-416	1165	91	.	.	PUNCT
ftr-416	1166	1	i	i	PRON
ftr-416	1166	2	d.	d.	PROPN
ftr-416	1166	3	185	185	NUM
ftr-416	1166	4	.	.	PUNCT
ftr-416	1167	1	see	see	VERB
ftr-416	1167	2	infra	infra	NOUN
ftr-416	1167	3	notes	note	VERB
ftr-416	1167	4	211	211	NUM
ftr-416	1167	5	-	-	SYM
ftr-416	1167	6	19	19	NUM
ftr-416	1167	7	and	and	CCONJ
ftr-416	1167	8	accompanying	accompany	VERB
ftr-416	1167	9	text	text	NOUN
ftr-416	1167	10	.	.	PUNCT
ftr-416	1168	1	186	186	NUM
ftr-416	1168	2	.	.	PUNCT
ftr-416	1168	3	brief	brief	NOUN
ftr-416	1168	4	for	for	ADP
ftr-416	1168	5	respondent	respondent	NOUN
ftr-416	1168	6	commissioner	commissioner	NOUN
ftr-416	1168	7	at	at	ADP
ftr-416	1168	8	6	6	NUM
ftr-416	1168	9	,	,	PUNCT
ftr-416	1168	10	kieckhefer	kieckhefer	NOUN
ftr-416	1168	11	,	,	PUNCT
ftr-416	1168	12	189	189	NUM
ftr-416	1168	13	f.2d	f.2d	NOUN
ftr-416	1168	14	118	118	NUM
ftr-416	1168	15	(	(	PUNCT
ftr-416	1168	16	no	no	NOUN
ftr-416	1168	17	.	.	NOUN
ftr-416	1168	18	10301	10301	NUM
ftr-416	1168	19	)	)	PUNCT
ftr-416	1168	20	(	(	PUNCT
ftr-416	1168	21	“	"	PUNCT
ftr-416	1168	22	the	the	DET
ftr-416	1168	23	provision	provision	NOUN
ftr-416	1168	24	of	of	ADP
ftr-416	1168	25	the	the	DET
ftr-416	1168	26	trust	trust	NOUN
ftr-416	1168	27	instrument	instrument	NOUN
ftr-416	1168	28	permitting	permit	VERB
ftr-416	1168	29	the	the	DET
ftr-416	1168	30	infant	infant	NOUN
ftr-416	1168	31	-	-	PUNCT
ftr-416	1168	32	donee	donee	NOUN
ftr-416	1168	33	or	or	CCONJ
ftr-416	1168	34	a	a	DET
ftr-416	1168	35	legally	legally	ADV
ftr-416	1168	36	appointed	appoint	VERB
ftr-416	1168	37	guardian	guardian	NOUN
ftr-416	1168	38	to	to	PART
ftr-416	1168	39	make	make	VERB
ftr-416	1168	40	a	a	DET
ftr-416	1168	41	demand	demand	NOUN
ftr-416	1168	42	for	for	ADP
ftr-416	1168	43	the	the	DET
ftr-416	1168	44	trust	trust	NOUN
ftr-416	1168	45	property	property	NOUN
ftr-416	1168	46	does	do	AUX
ftr-416	1168	47	not	not	PART
ftr-416	1168	48	change	change	VERB
ftr-416	1168	49	this	this	DET
ftr-416	1168	50	gift	gift	NOUN
ftr-416	1168	51	into	into	ADP
ftr-416	1168	52	a	a	DET
ftr-416	1168	53	present	present	ADJ
ftr-416	1168	54	interest	interest	NOUN
ftr-416	1168	55	.	.	PUNCT
ftr-416	1169	1	from	from	ADP
ftr-416	1169	2	a	a	DET
ftr-416	1169	3	practical	practical	ADJ
ftr-416	1169	4	standpoint	standpoint	NOUN
ftr-416	1169	5	,	,	PUNCT
ftr-416	1169	6	the	the	DET
ftr-416	1169	7	beneficiary	beneficiary	NOUN
ftr-416	1169	8	,	,	PUNCT
ftr-416	1169	9	being	be	AUX
ftr-416	1169	10	of	of	ADP
ftr-416	1169	11	tender	tender	ADJ
ftr-416	1169	12	years	year	NOUN
ftr-416	1169	13	,	,	PUNCT
ftr-416	1169	14	could	could	AUX
ftr-416	1169	15	not	not	PART
ftr-416	1169	16	make	make	VERB
ftr-416	1169	17	an	an	DET
ftr-416	1169	18	effective	effective	ADJ
ftr-416	1169	19	demand	demand	NOUN
ftr-416	1169	20	.	.	PUNCT
ftr-416	1169	21	.	.	PUNCT
ftr-416	1169	22	.	.	PUNCT
ftr-416	1170	1	”	"	PUNCT
ftr-416	1170	2	)	)	PUNCT
ftr-416	1170	3	.	.	PUNCT
ftr-416	1171	1	187	187	NUM
ftr-416	1171	2	.	.	PUNCT
ftr-416	1171	3	kieckhefer	kieckhefer	NOUN
ftr-416	1171	4	,	,	PUNCT
ftr-416	1171	5	189	189	NUM
ftr-416	1171	6	f.2d	f.2d	X
ftr-416	1171	7	at	at	ADP
ftr-416	1171	8	121	121	NUM
ftr-416	1171	9	-	-	SYM
ftr-416	1171	10	22	22	NUM
ftr-416	1171	11	.	.	PUNCT
ftr-416	1172	1	of	of	ADP
ftr-416	1172	2	this	this	DET
ftr-416	1172	3	fundamental	fundamental	ADJ
ftr-416	1172	4	assumption.182	assumption.182	PROPN
ftr-416	1172	5	further	far	ADV
ftr-416	1172	6	,	,	PUNCT
ftr-416	1172	7	the	the	DET
ftr-416	1172	8	irs	irs	PROPN
ftr-416	1172	9	has	have	AUX
ftr-416	1172	10	never	never	ADV
ftr-416	1172	11	litigated	litigate	VERB
ftr-416	1172	12	this	this	DET
ftr-416	1172	13	issue	issue	NOUN
ftr-416	1172	14	.	.	PUNCT
ftr-416	1173	1	as	as	SCONJ
ftr-416	1173	2	mentioned	mention	VERB
ftr-416	1173	3	,	,	PUNCT
ftr-416	1173	4	the	the	DET
ftr-416	1173	5	first	first	ADJ
ftr-416	1173	6	case	case	NOUN
ftr-416	1173	7	to	to	PART
ftr-416	1173	8	directly	directly	ADV
ftr-416	1173	9	address	address	VERB
ftr-416	1173	10	the	the	DET
ftr-416	1173	11	use	use	NOUN
ftr-416	1173	12	of	of	ADP
ftr-416	1173	13	withdrawal	withdrawal	NOUN
ftr-416	1173	14	powers	power	NOUN
ftr-416	1173	15	to	to	PART
ftr-416	1173	16	obtain	obtain	VERB
ftr-416	1173	17	the	the	DET
ftr-416	1173	18	annual	annual	ADJ
ftr-416	1173	19	exclusion	exclusion	NOUN
ftr-416	1173	20	was	be	AUX
ftr-416	1173	21	kieckhefer.183	kieckhefer.183	PROPN
ftr-416	1173	22	in	in	ADP
ftr-416	1173	23	kieckhefer	kieckhefer	NOUN
ftr-416	1173	24	,	,	PUNCT
ftr-416	1173	25	the	the	DET
ftr-416	1173	26	taxpayer	taxpayer	NOUN
ftr-416	1173	27	argued	argue	VERB
ftr-416	1173	28	that	that	SCONJ
ftr-416	1173	29	the	the	DET
ftr-416	1173	30	beneficiary	beneficiary	NOUN
ftr-416	1173	31	’s	’s	PART
ftr-416	1173	32	power	power	NOUN
ftr-416	1173	33	to	to	PART
ftr-416	1173	34	demand	demand	VERB
ftr-416	1173	35	payment	payment	NOUN
ftr-416	1173	36	of	of	ADP
ftr-416	1173	37	the	the	DET
ftr-416	1173	38	trust	trust	NOUN
ftr-416	1173	39	assets	asset	NOUN
ftr-416	1173	40	gave	give	VERB
ftr-416	1173	41	him	he	PRON
ftr-416	1173	42	“	"	PUNCT
ftr-416	1173	43	unfettered	unfettered	ADJ
ftr-416	1173	44	command	command	NOUN
ftr-416	1173	45	equivalent	equivalent	ADJ
ftr-416	1173	46	to	to	ADP
ftr-416	1173	47	ownership	ownership	NOUN
ftr-416	1173	48	”	"	PUNCT
ftr-416	1173	49	of	of	ADP
ftr-416	1173	50	the	the	DET
ftr-416	1173	51	trust	trust	NOUN
ftr-416	1173	52	assets.184	assets.184	VERB
ftr-416	1173	53	as	as	SCONJ
ftr-416	1173	54	detailed	detailed	ADJ
ftr-416	1173	55	below	below	ADV
ftr-416	1173	56	,	,	PUNCT
ftr-416	1173	57	although	although	SCONJ
ftr-416	1173	58	the	the	DET
ftr-416	1173	59	taxpayer	taxpayer	NOUN
ftr-416	1173	60	’s	’s	PART
ftr-416	1173	61	argument	argument	NOUN
ftr-416	1173	62	may	may	AUX
ftr-416	1173	63	have	have	VERB
ftr-416	1173	64	some	some	DET
ftr-416	1173	65	intuitive	intuitive	ADJ
ftr-416	1173	66	appeal	appeal	NOUN
ftr-416	1173	67	,	,	PUNCT
ftr-416	1173	68	it	it	PRON
ftr-416	1173	69	is	be	AUX
ftr-416	1173	70	specious.185	specious.185	ADJ
ftr-416	1173	71	in	in	ADP
ftr-416	1173	72	contrast	contrast	NOUN
ftr-416	1173	73	,	,	PUNCT
ftr-416	1173	74	the	the	DET
ftr-416	1173	75	service	service	NOUN
ftr-416	1173	76	framed	frame	VERB
ftr-416	1173	77	the	the	DET
ftr-416	1173	78	issue	issue	NOUN
ftr-416	1173	79	as	as	ADP
ftr-416	1173	80	solely	solely	ADV
ftr-416	1173	81	dependent	dependent	ADJ
ftr-416	1173	82	on	on	ADP
ftr-416	1173	83	the	the	DET
ftr-416	1173	84	minor	minor	ADJ
ftr-416	1173	85	beneficiary	beneficiary	NOUN
ftr-416	1173	86	’s	’s	PART
ftr-416	1173	87	ability	ability	NOUN
ftr-416	1173	88	to	to	PART
ftr-416	1173	89	exercise	exercise	VERB
ftr-416	1173	90	the	the	DET
ftr-416	1173	91	demand	demand	NOUN
ftr-416	1173	92	power.186	power.186	VERB
ftr-416	1173	93	this	this	DET
ftr-416	1173	94	strategy	strategy	NOUN
ftr-416	1173	95	proved	prove	VERB
ftr-416	1173	96	fatal	fatal	ADJ
ftr-416	1173	97	to	to	ADP
ftr-416	1173	98	the	the	DET
ftr-416	1173	99	service	service	NOUN
ftr-416	1173	100	’s	’s	PART
ftr-416	1173	101	case	case	NOUN
ftr-416	1173	102	.	.	PUNCT
ftr-416	1174	1	the	the	DET
ftr-416	1174	2	kieckhefer	kieckhefer	NOUN
ftr-416	1174	3	court	court	NOUN
ftr-416	1174	4	felt	feel	VERB
ftr-416	1174	5	that	that	SCONJ
ftr-416	1174	6	it	it	PRON
ftr-416	1174	7	was	be	AUX
ftr-416	1174	8	unfair	unfair	ADJ
ftr-416	1174	9	to	to	PART
ftr-416	1174	10	create	create	VERB
ftr-416	1174	11	distinctions	distinction	NOUN
ftr-416	1174	12	based	base	VERB
ftr-416	1174	13	solely	solely	ADV
ftr-416	1174	14	on	on	ADP
ftr-416	1174	15	the	the	DET
ftr-416	1174	16	incapacity	incapacity	NOUN
ftr-416	1174	17	of	of	ADP
ftr-416	1174	18	the	the	DET
ftr-416	1174	19	minor	minor	ADJ
ftr-416	1174	20	beneficiary.187	beneficiary.187	NOUN
ftr-416	1174	21	the	the	DET
ftr-416	1174	22	court	court	NOUN
ftr-416	1174	23	was	be	AUX
ftr-416	1174	24	thus	thus	ADV
ftr-416	1174	25	left	leave	VERB
ftr-416	1174	26	with	with	ADP
ftr-416	1174	27	the	the	DET
ftr-416	1174	28	issue	issue	NOUN
ftr-416	1174	29	ignored	ignore	VERB
ftr-416	1174	30	by	by	ADP
ftr-416	1174	31	the	the	DET
ftr-416	1174	32	service	service	NOUN
ftr-416	1174	33	:	:	PUNCT
ftr-416	1174	34	whether	whether	SCONJ
ftr-416	1174	35	a	a	DET
ftr-416	1174	36	withdrawal	withdrawal	NOUN
ftr-416	1174	37	power	power	NOUN
ftr-416	1174	38	creates	create	VERB
ftr-416	1174	39	a	a	DET
ftr-416	1174	40	present	present	ADJ
ftr-416	1174	41	interest	interest	NOUN
ftr-416	1174	42	regardless	regardless	ADV
ftr-416	1174	43	of	of	ADP
ftr-416	1174	44	the	the	DET
ftr-416	1174	45	power	power	NOUN
ftr-416	1174	46	-	-	PUNCT
ftr-416	1174	47	holder	holder	NOUN
ftr-416	1174	48	’s	’s	PART
ftr-416	1174	49	incapacity	incapacity	NOUN
ftr-416	1174	50	.	.	PUNCT
ftr-416	1175	1	the	the	DET
ftr-416	1175	2	court	court	NOUN
ftr-416	1175	3	,	,	PUNCT
ftr-416	1175	4	without	without	ADP
ftr-416	1175	5	citation	citation	NOUN
ftr-416	1175	6	,	,	PUNCT
ftr-416	1175	7	“	"	PUNCT
ftr-416	1175	8	suppose[d	suppose[d	PROPN
ftr-416	1175	9	]	]	X
ftr-416	1175	10	”	"	PUNCT
ftr-416	1175	11	that	that	SCONJ
ftr-416	1175	12	a	a	DET
ftr-416	1175	13	withdrawal	withdrawal	NOUN
ftr-416	1175	14	power	power	NOUN
ftr-416	1175	15	224	224	NUM
ftr-416	1175	16	florida	florida	PROPN
ftr-416	1175	17	tax	tax	NOUN
ftr-416	1175	18	review	review	NOUN
ftr-416	1176	1	[	[	X
ftr-416	1176	2	vol.6:2	vol.6:2	NOUN
ftr-416	1176	3	188	188	NUM
ftr-416	1176	4	.	.	PUNCT
ftr-416	1177	1	see	see	VERB
ftr-416	1177	2	i	i	PRON
ftr-416	1177	3	d.	d.	PROPN
ftr-416	1177	4	(	(	PUNCT
ftr-416	1177	5	“	"	PUNCT
ftr-416	1177	6	suppose	suppose	VERB
ftr-416	1177	7	in	in	ADP
ftr-416	1177	8	the	the	DET
ftr-416	1177	9	instant	instant	ADJ
ftr-416	1177	10	situation	situation	NOUN
ftr-416	1177	11	that	that	SCONJ
ftr-416	1177	12	the	the	DET
ftr-416	1177	13	beneficiary	beneficiary	NOUN
ftr-416	1177	14	had	have	AUX
ftr-416	1177	15	been	be	AUX
ftr-416	1177	16	an	an	DET
ftr-416	1177	17	adult	adult	NOUN
ftr-416	1177	18	rather	rather	ADV
ftr-416	1177	19	than	than	ADP
ftr-416	1177	20	a	a	DET
ftr-416	1177	21	minor	minor	ADJ
ftr-416	1177	22	.	.	PUNCT
ftr-416	1178	1	such	such	ADJ
ftr-416	1178	2	adult	adult	NOUN
ftr-416	1178	3	,	,	PUNCT
ftr-416	1178	4	of	of	ADP
ftr-416	1178	5	course	course	NOUN
ftr-416	1178	6	,	,	PUNCT
ftr-416	1178	7	could	could	AUX
ftr-416	1178	8	immediately	immediately	ADV
ftr-416	1178	9	have	have	AUX
ftr-416	1178	10	made	make	VERB
ftr-416	1178	11	a	a	DET
ftr-416	1178	12	demand	demand	NOUN
ftr-416	1178	13	upon	upon	SCONJ
ftr-416	1178	14	the	the	DET
ftr-416	1178	15	trustee	trustee	NOUN
ftr-416	1178	16	and	and	CCONJ
ftr-416	1178	17	have	have	AUX
ftr-416	1178	18	received	receive	VERB
ftr-416	1178	19	the	the	DET
ftr-416	1178	20	trust	trust	NOUN
ftr-416	1178	21	property	property	NOUN
ftr-416	1178	22	.	.	PUNCT
ftr-416	1179	1	we	we	PRON
ftr-416	1179	2	suppose	suppose	VERB
ftr-416	1179	3	that	that	SCONJ
ftr-416	1179	4	such	such	DET
ftr-416	1179	5	a	a	DET
ftr-416	1179	6	gift	gift	NOUN
ftr-416	1179	7	unquestionably	unquestionably	ADV
ftr-416	1179	8	would	would	AUX
ftr-416	1179	9	be	be	AUX
ftr-416	1179	10	one	one	NUM
ftr-416	1179	11	of	of	ADP
ftr-416	1179	12	a	a	DET
ftr-416	1179	13	present	present	ADJ
ftr-416	1179	14	interest	interest	NOUN
ftr-416	1179	15	.	.	PUNCT
ftr-416	1179	16	”	"	PUNCT
ftr-416	1179	17	)	)	PUNCT
ftr-416	1179	18	;	;	PUNCT
ftr-416	1179	19	see	see	VERB
ftr-416	1179	20	also	also	ADV
ftr-416	1179	21	stifel	stifel	NOUN
ftr-416	1179	22	v.	v.	ADP
ftr-416	1179	23	commissioner	commissioner	NOUN
ftr-416	1179	24	,	,	PUNCT
ftr-416	1179	25	197	197	NUM
ftr-416	1179	26	f.2d	f.2d	NOUN
ftr-416	1179	27	107	107	NUM
ftr-416	1179	28	,	,	PUNCT
ftr-416	1179	29	109	109	NUM
ftr-416	1179	30	-	-	SYM
ftr-416	1179	31	10	10	NUM
ftr-416	1179	32	(	(	PUNCT
ftr-416	1179	33	2d	2d	NUM
ftr-416	1179	34	cir	cir	NOUN
ftr-416	1179	35	.	.	PROPN
ftr-416	1179	36	1952	1952	NUM
ftr-416	1179	37	)	)	PUNCT
ftr-416	1179	38	.	.	PUNCT
ftr-416	1180	1	189	189	NUM
ftr-416	1180	2	.	.	PUNCT
ftr-416	1180	3	irc	irc	PROPN
ftr-416	1180	4	§	§	PROPN
ftr-416	1180	5	2503(b	2503(b	NUM
ftr-416	1180	6	)	)	PUNCT
ftr-416	1180	7	.	.	PUNCT
ftr-416	1181	1	of	of	ADP
ftr-416	1181	2	course	course	NOUN
ftr-416	1181	3	,	,	PUNCT
ftr-416	1181	4	section	section	NOUN
ftr-416	1181	5	2503	2503	NUM
ftr-416	1181	6	does	do	AUX
ftr-416	1181	7	not	not	PART
ftr-416	1181	8	require	require	VERB
ftr-416	1181	9	that	that	SCONJ
ftr-416	1181	10	the	the	DET
ftr-416	1181	11	beneficiary	beneficiary	NOUN
ftr-416	1181	12	receive	receive	VERB
ftr-416	1181	13	outright	outright	ADJ
ftr-416	1181	14	ownership	ownership	NOUN
ftr-416	1181	15	of	of	ADP
ftr-416	1181	16	the	the	DET
ftr-416	1181	17	property	property	NOUN
ftr-416	1181	18	.	.	PUNCT
ftr-416	1182	1	instead	instead	ADV
ftr-416	1182	2	,	,	PUNCT
ftr-416	1182	3	in	in	ADP
ftr-416	1182	4	order	order	NOUN
ftr-416	1182	5	to	to	PART
ftr-416	1182	6	obtain	obtain	VERB
ftr-416	1182	7	the	the	DET
ftr-416	1182	8	annual	annual	ADJ
ftr-416	1182	9	exclusion	exclusion	NOUN
ftr-416	1182	10	the	the	DET
ftr-416	1182	11	donor	donor	NOUN
ftr-416	1182	12	must	must	AUX
ftr-416	1182	13	give	give	VERB
ftr-416	1182	14	the	the	DET
ftr-416	1182	15	beneficiary	beneficiary	NOUN
ftr-416	1182	16	a	a	DET
ftr-416	1182	17	present	present	ADJ
ftr-416	1182	18	interest	interest	NOUN
ftr-416	1182	19	in	in	ADP
ftr-416	1182	20	the	the	DET
ftr-416	1182	21	property	property	NOUN
ftr-416	1182	22	.	.	PUNCT
ftr-416	1183	1	i	i	PRON
ftr-416	1183	2	d.	d.	PROPN
ftr-416	1183	3	;	;	PUNCT
ftr-416	1183	4	regs	regs	PROPN
ftr-416	1183	5	.	.	PUNCT
ftr-416	1184	1	§	§	PROPN
ftr-416	1184	2	25	25	NUM
ftr-416	1184	3	.2503	.2503	PROPN
ftr-416	1184	4	-	-	PUNCT
ftr-416	1184	5	3(b	3(b	NUM
ftr-416	1184	6	)	)	PUNCT
ftr-416	1184	7	.	.	PUNCT
ftr-416	1185	1	since	since	SCONJ
ftr-416	1185	2	the	the	DET
ftr-416	1185	3	most	most	ADV
ftr-416	1185	4	obvious	obvious	ADJ
ftr-416	1185	5	present	present	ADJ
ftr-416	1185	6	interest	interest	NOUN
ftr-416	1185	7	is	be	AUX
ftr-416	1185	8	outright	outright	ADJ
ftr-416	1185	9	ownership	ownership	NOUN
ftr-416	1185	10	,	,	PUNCT
ftr-416	1185	11	however	however	ADV
ftr-416	1185	12	,	,	PUNCT
ftr-416	1185	13	there	there	PRON
ftr-416	1185	14	is	be	VERB
ftr-416	1185	15	a	a	DET
ftr-416	1185	16	great	great	ADJ
ftr-416	1185	17	deal	deal	NOUN
ftr-416	1185	18	of	of	ADP
ftr-416	1185	19	overlap	overlap	NOUN
ftr-416	1185	20	between	between	ADP
ftr-416	1185	21	the	the	DET
ftr-416	1185	22	two	two	NUM
ftr-416	1185	23	concepts	concept	NOUN
ftr-416	1185	24	.	.	PUNCT
ftr-416	1186	1	baker	baker	PROPN
ftr-416	1186	2	,	,	PUNCT
ftr-416	1186	3	236	236	NUM
ftr-416	1186	4	f.2d	f.2d	X
ftr-416	1186	5	at	at	ADP
ftr-416	1186	6	321	321	NUM
ftr-416	1186	7	(	(	PUNCT
ftr-416	1186	8	discussing	discuss	VERB
ftr-416	1186	9	the	the	DET
ftr-416	1186	10	annual	annual	ADJ
ftr-416	1186	11	exclusion	exclusion	NOUN
ftr-416	1186	12	in	in	ADP
ftr-416	1186	13	terms	term	NOUN
ftr-416	1186	14	of	of	ADP
ftr-416	1186	15	outright	outright	ADJ
ftr-416	1186	16	ownership	ownership	NOUN
ftr-416	1186	17	)	)	PUNCT
ftr-416	1186	18	;	;	PUNCT
ftr-416	1186	19	brief	brief	ADJ
ftr-416	1186	20	for	for	ADP
ftr-416	1186	21	petitioner	petitioner	NOUN
ftr-416	1186	22	taxpayer	taxpayer	NOUN
ftr-416	1186	23	at	at	ADP
ftr-416	1186	24	4,8	4,8	NUM
ftr-416	1186	25	,	,	PUNCT
ftr-416	1186	26	kieckhefer	kieckhefer	NOUN
ftr-416	1186	27	,	,	PUNCT
ftr-416	1186	28	189	189	NUM
ftr-416	1186	29	f.2d	f.2d	NOUN
ftr-416	1186	30	118	118	NUM
ftr-416	1186	31	(	(	PUNCT
ftr-416	1186	32	no	no	NOUN
ftr-416	1186	33	.	.	NOUN
ftr-416	1186	34	10301	10301	NUM
ftr-416	1186	35	)	)	PUNCT
ftr-416	1186	36	(	(	PUNCT
ftr-416	1186	37	same	same	ADJ
ftr-416	1186	38	)	)	PUNCT
ftr-416	1186	39	;	;	PUNCT
ftr-416	1186	40	see	see	VERB
ftr-416	1186	41	also	also	ADV
ftr-416	1186	42	maxfield	maxfield	PROPN
ftr-416	1186	43	,	,	PUNCT
ftr-416	1186	44	supra	supra	PROPN
ftr-416	1186	45	note	note	PROPN
ftr-416	1186	46	38	38	NUM
ftr-416	1186	47	,	,	PUNCT
ftr-416	1186	48	at	at	ADP
ftr-416	1186	49	484	484	NUM
ftr-416	1186	50	(	(	PUNCT
ftr-416	1186	51	suggesting	suggest	VERB
ftr-416	1186	52	that	that	SCONJ
ftr-416	1186	53	only	only	ADV
ftr-416	1186	54	outright	outright	ADJ
ftr-416	1186	55	gifts	gift	NOUN
ftr-416	1186	56	should	should	AUX
ftr-416	1186	57	be	be	AUX
ftr-416	1186	58	classified	classify	VERB
ftr-416	1186	59	as	as	ADP
ftr-416	1186	60	present	present	ADJ
ftr-416	1186	61	interests	interest	NOUN
ftr-416	1186	62	)	)	PUNCT
ftr-416	1186	63	;	;	PUNCT
ftr-416	1186	64	dept	dept	NOUN
ftr-416	1186	65	.	.	PROPN
ftr-416	1186	66	of	of	ADP
ftr-416	1186	67	the	the	DET
ftr-416	1186	68	treasury	treasury	NOUN
ftr-416	1186	69	,	,	PUNCT
ftr-416	1186	70	supra	supra	PROPN
ftr-416	1186	71	note	note	PROPN
ftr-416	1186	72	19	19	NUM
ftr-416	1186	73	,	,	PUNCT
ftr-416	1186	74	¶¶	¶¶	NOUN
ftr-416	1186	75	461	461	NUM
ftr-416	1186	76	-	-	SYM
ftr-416	1186	77	3	3	NUM
ftr-416	1186	78	(	(	PUNCT
ftr-416	1186	79	1998	1998	NUM
ftr-416	1186	80	)	)	PUNCT
ftr-416	1186	81	(	(	PUNCT
ftr-416	1186	82	proposing	propose	VERB
ftr-416	1186	83	limiting	limit	VERB
ftr-416	1186	84	the	the	DET
ftr-416	1186	85	annual	annual	ADJ
ftr-416	1186	86	exclusion	exclusion	NOUN
ftr-416	1186	87	only	only	ADV
ftr-416	1186	88	to	to	ADP
ftr-416	1186	89	outright	outright	ADJ
ftr-416	1186	90	gifts	gift	NOUN
ftr-416	1186	91	)	)	PUNCT
ftr-416	1186	92	.	.	PUNCT
ftr-416	1187	1	190	190	NUM
ftr-416	1187	2	.	.	PUNCT
ftr-416	1187	3	regs	regs	PROPN
ftr-416	1187	4	.	.	PUNCT
ftr-416	1188	1	§	§	PROPN
ftr-416	1188	2	25.2503	25.2503	NUM
ftr-416	1188	3	-	-	SYM
ftr-416	1188	4	3(b	3(b	NUM
ftr-416	1188	5	)	)	PUNCT
ftr-416	1188	6	.	.	PUNCT
ftr-416	1189	1	the	the	DET
ftr-416	1189	2	term	term	NOUN
ftr-416	1189	3	“	"	PUNCT
ftr-416	1189	4	future	future	ADJ
ftr-416	1189	5	interest	interest	NOUN
ftr-416	1189	6	”	"	PUNCT
ftr-416	1189	7	is	be	AUX
ftr-416	1189	8	used	use	VERB
ftr-416	1189	9	only	only	ADV
ftr-416	1189	10	one	one	NUM
ftr-416	1189	11	other	other	ADJ
ftr-416	1189	12	time	time	NOUN
ftr-416	1189	13	in	in	ADP
ftr-416	1189	14	the	the	DET
ftr-416	1189	15	code	code	NOUN
ftr-416	1189	16	.	.	PUNCT
ftr-416	1190	1	section	section	NOUN
ftr-416	1190	2	170(a)(3	170(a)(3	NOUN
ftr-416	1190	3	)	)	PUNCT
ftr-416	1190	4	provides	provide	VERB
ftr-416	1190	5	that	that	SCONJ
ftr-416	1190	6	no	no	DET
ftr-416	1190	7	charitable	charitable	ADJ
ftr-416	1190	8	deduction	deduction	NOUN
ftr-416	1190	9	is	be	AUX
ftr-416	1190	10	allowed	allow	VERB
ftr-416	1190	11	for	for	ADP
ftr-416	1190	12	a	a	DET
ftr-416	1190	13	gift	gift	NOUN
ftr-416	1190	14	of	of	ADP
ftr-416	1190	15	a	a	DET
ftr-416	1190	16	“	"	PUNCT
ftr-416	1190	17	future	future	ADJ
ftr-416	1190	18	interest	interest	NOUN
ftr-416	1190	19	in	in	ADP
ftr-416	1190	20	tangible	tangible	ADJ
ftr-416	1190	21	personal	personal	ADJ
ftr-416	1190	22	property	property	NOUN
ftr-416	1190	23	”	"	PUNCT
ftr-416	1190	24	unless	unless	SCONJ
ftr-416	1190	25	all	all	DET
ftr-416	1190	26	interests	interest	NOUN
ftr-416	1190	27	held	hold	VERB
ftr-416	1190	28	by	by	ADP
ftr-416	1190	29	the	the	DET
ftr-416	1190	30	taxpayer	taxpayer	NOUN
ftr-416	1190	31	and	and	CCONJ
ftr-416	1190	32	persons	person	NOUN
ftr-416	1190	33	related	relate	VERB
ftr-416	1190	34	to	to	ADP
ftr-416	1190	35	the	the	DET
ftr-416	1190	36	taxpayer	taxpayer	NOUN
ftr-416	1190	37	have	have	AUX
ftr-416	1190	38	expired	expire	VERB
ftr-416	1190	39	.	.	PUNCT
ftr-416	1191	1	irc	irc	PROPN
ftr-416	1191	2	§	§	PROPN
ftr-416	1191	3	170(a)(3	170(a)(3	NUM
ftr-416	1191	4	)	)	PUNCT
ftr-416	1191	5	.	.	PUNCT
ftr-416	1192	1	based	base	VERB
ftr-416	1192	2	on	on	ADP
ftr-416	1192	3	this	this	DET
ftr-416	1192	4	language	language	NOUN
ftr-416	1192	5	,	,	PUNCT
ftr-416	1192	6	the	the	DET
ftr-416	1192	7	tax	tax	NOUN
ftr-416	1192	8	court	court	NOUN
ftr-416	1192	9	has	have	AUX
ftr-416	1192	10	held	hold	VERB
ftr-416	1192	11	that	that	SCONJ
ftr-416	1192	12	a	a	DET
ftr-416	1192	13	taxpayer	taxpayer	NOUN
ftr-416	1192	14	was	be	AUX
ftr-416	1192	15	entitled	entitle	VERB
ftr-416	1192	16	to	to	ADP
ftr-416	1192	17	a	a	DET
ftr-416	1192	18	deduction	deduction	NOUN
ftr-416	1192	19	for	for	ADP
ftr-416	1192	20	a	a	DET
ftr-416	1192	21	gift	gift	NOUN
ftr-416	1192	22	of	of	ADP
ftr-416	1192	23	a	a	DET
ftr-416	1192	24	10	10	NUM
ftr-416	1192	25	%	%	NOUN
ftr-416	1192	26	undivided	undivided	ADJ
ftr-416	1192	27	interest	interest	NOUN
ftr-416	1192	28	in	in	ADP
ftr-416	1192	29	artworks	artwork	NOUN
ftr-416	1192	30	to	to	ADP
ftr-416	1192	31	a	a	DET
ftr-416	1192	32	museum	museum	NOUN
ftr-416	1192	33	.	.	PUNCT
ftr-416	1193	1	winokur	winokur	PROPN
ftr-416	1193	2	v.	v.	PROPN
ftr-416	1193	3	commissioner	commissioner	PROPN
ftr-416	1193	4	,	,	PUNCT
ftr-416	1193	5	90	90	NUM
ftr-416	1193	6	t.c	t.c	NOUN
ftr-416	1193	7	.	.	PROPN
ftr-416	1193	8	733	733	NUM
ftr-416	1193	9	,	,	PUNCT
ftr-416	1193	10	740	740	NUM
ftr-416	1193	11	(	(	PUNCT
ftr-416	1193	12	1988	1988	NUM
ftr-416	1193	13	)	)	PUNCT
ftr-416	1193	14	.	.	PUNCT
ftr-416	1194	1	although	although	SCONJ
ftr-416	1194	2	the	the	DET
ftr-416	1194	3	museum	museum	NOUN
ftr-416	1194	4	did	do	AUX
ftr-416	1194	5	not	not	PART
ftr-416	1194	6	take	take	VERB
ftr-416	1194	7	possession	possession	NOUN
ftr-416	1194	8	of	of	ADP
ftr-416	1194	9	the	the	DET
ftr-416	1194	10	artworks	artwork	NOUN
ftr-416	1194	11	,	,	PUNCT
ftr-416	1194	12	the	the	DET
ftr-416	1194	13	court	court	NOUN
ftr-416	1194	14	held	hold	VERB
ftr-416	1194	15	that	that	DET
ftr-416	1194	16	possession	possession	NOUN
ftr-416	1194	17	by	by	ADP
ftr-416	1194	18	the	the	DET
ftr-416	1194	19	museum	museum	NOUN
ftr-416	1194	20	was	be	AUX
ftr-416	1194	21	not	not	PART
ftr-416	1194	22	required	require	VERB
ftr-416	1194	23	.	.	PUNCT
ftr-416	1195	1	i	i	PRON
ftr-416	1195	2	d.	d.	PROPN
ftr-416	1195	3	at	at	ADP
ftr-416	1195	4	740	740	NUM
ftr-416	1195	5	.	.	PUNCT
ftr-416	1196	1	the	the	DET
ftr-416	1196	2	court	court	NOUN
ftr-416	1196	3	noted	note	VERB
ftr-416	1196	4	that	that	SCONJ
ftr-416	1196	5	the	the	DET
ftr-416	1196	6	museum	museum	NOUN
ftr-416	1196	7	had	have	VERB
ftr-416	1196	8	the	the	DET
ftr-416	1196	9	right	right	NOUN
ftr-416	1196	10	to	to	PART
ftr-416	1196	11	obtain	obtain	VERB
ftr-416	1196	12	possession	possession	NOUN
ftr-416	1196	13	of	of	ADP
ftr-416	1196	14	the	the	DET
ftr-416	1196	15	artworks	artwork	NOUN
ftr-416	1196	16	for	for	ADP
ftr-416	1196	17	the	the	DET
ftr-416	1196	18	fractional	fractional	ADJ
ftr-416	1196	19	part	part	NOUN
ftr-416	1196	20	of	of	ADP
ftr-416	1196	21	the	the	DET
ftr-416	1196	22	year	year	NOUN
ftr-416	1196	23	and	and	CCONJ
ftr-416	1196	24	declined	decline	VERB
ftr-416	1196	25	to	to	PART
ftr-416	1196	26	do	do	VERB
ftr-416	1196	27	so	so	ADV
ftr-416	1196	28	without	without	ADP
ftr-416	1196	29	any	any	DET
ftr-416	1196	30	input	input	NOUN
ftr-416	1196	31	from	from	ADP
ftr-416	1196	32	the	the	DET
ftr-416	1196	33	taxpayer	taxpayer	NOUN
ftr-416	1196	34	.	.	PUNCT
ftr-416	1197	1	i	i	PRON
ftr-416	1197	2	d.	d.	VERB
ftr-416	1197	3	unlike	unlike	ADP
ftr-416	1197	4	in	in	ADP
ftr-416	1197	5	the	the	DET
ftr-416	1197	6	crummey	crummey	NOUN
ftr-416	1197	7	power	power	NOUN
ftr-416	1197	8	context	context	NOUN
ftr-416	1197	9	,	,	PUNCT
ftr-416	1197	10	however	however	ADV
ftr-416	1197	11	,	,	PUNCT
ftr-416	1197	12	the	the	DET
ftr-416	1197	13	museum	museum	NOUN
ftr-416	1197	14	’s	’s	PART
ftr-416	1197	15	power	power	NOUN
ftr-416	1197	16	to	to	ADP
ftr-416	1197	17	posses	posse	NOUN
ftr-416	1197	18	the	the	DET
ftr-416	1197	19	artworks	artwork	NOUN
ftr-416	1197	20	did	do	AUX
ftr-416	1197	21	not	not	PART
ftr-416	1197	22	lapse	lapse	VERB
ftr-416	1197	23	.	.	PUNCT
ftr-416	1198	1	i	i	PRON
ftr-416	1198	2	d.	d.	PROPN
ftr-416	1198	3	;	;	PUNCT
ftr-416	1198	4	see	see	VERB
ftr-416	1198	5	also	also	ADV
ftr-416	1198	6	priv	priv	VERB
ftr-416	1198	7	.	.	PUNCT
ftr-416	1199	1	ltr	ltr	PROPN
ftr-416	1199	2	.	.	PUNCT
ftr-416	1199	3	rul	rul	PROPN
ftr-416	1199	4	.	.	PUNCT
ftr-416	1200	1	92	92	NUM
ftr-416	1200	2	-	-	PUNCT
ftr-416	1200	3	180	180	NUM
ftr-416	1200	4	-	-	SYM
ftr-416	1200	5	67	67	NUM
ftr-416	1200	6	(	(	PUNCT
ftr-416	1200	7	jan	jan	PROPN
ftr-416	1200	8	.	.	PROPN
ftr-416	1200	9	31	31	NUM
ftr-416	1200	10	,	,	PUNCT
ftr-416	1200	11	1992	1992	NUM
ftr-416	1200	12	)	)	PUNCT
ftr-416	1200	13	.	.	PUNCT
ftr-416	1201	1	moreover	moreover	ADV
ftr-416	1201	2	,	,	PUNCT
ftr-416	1201	3	the	the	DET
ftr-416	1201	4	museum	museum	NOUN
ftr-416	1201	5	ultimately	ultimately	ADV
ftr-416	1201	6	took	take	VERB
ftr-416	1201	7	possession	possession	NOUN
ftr-416	1201	8	of	of	ADP
ftr-416	1201	9	the	the	DET
ftr-416	1201	10	artworks	artwork	NOUN
ftr-416	1201	11	.	.	PUNCT
ftr-416	1202	1	winokaur	winokaur	NOUN
ftr-416	1202	2	,	,	PUNCT
ftr-416	1202	3	90	90	NUM
ftr-416	1202	4	t.c	t.c	PROPN
ftr-416	1202	5	.	.	PUNCT
ftr-416	1203	1	at	at	ADP
ftr-416	1203	2	735	735	NUM
ftr-416	1203	3	.	.	PUNCT
ftr-416	1204	1	it	it	PRON
ftr-416	1204	2	is	be	AUX
ftr-416	1204	3	difficult	difficult	ADJ
ftr-416	1204	4	to	to	PART
ftr-416	1204	5	draw	draw	VERB
ftr-416	1204	6	conclusions	conclusion	NOUN
ftr-416	1204	7	regarding	regard	VERB
ftr-416	1204	8	the	the	DET
ftr-416	1204	9	annual	annual	ADJ
ftr-416	1204	10	exclusion	exclusion	NOUN
ftr-416	1204	11	from	from	ADP
ftr-416	1204	12	section	section	NOUN
ftr-416	1204	13	170(a)(3	170(a)(3	NUM
ftr-416	1204	14	)	)	PUNCT
ftr-416	1204	15	due	due	ADP
ftr-416	1204	16	to	to	ADP
ftr-416	1204	17	the	the	DET
ftr-416	1204	18	drastically	drastically	ADV
ftr-416	1204	19	different	different	ADJ
ftr-416	1204	20	contexts	contexts	NOUN
ftr-416	1204	21	.	.	PUNCT
ftr-416	1205	1	held	hold	VERB
ftr-416	1205	2	by	by	ADP
ftr-416	1205	3	an	an	DET
ftr-416	1205	4	adult	adult	NOUN
ftr-416	1205	5	creates	create	VERB
ftr-416	1205	6	a	a	DET
ftr-416	1205	7	present	present	ADJ
ftr-416	1205	8	interest.188	interest.188	NOUN
ftr-416	1205	9	thus	thus	ADV
ftr-416	1205	10	,	,	PUNCT
ftr-416	1205	11	the	the	DET
ftr-416	1205	12	claimed	claim	VERB
ftr-416	1205	13	exclusions	exclusion	NOUN
ftr-416	1205	14	were	be	AUX
ftr-416	1205	15	allowed	allow	VERB
ftr-416	1205	16	.	.	PUNCT
ftr-416	1206	1	in	in	ADP
ftr-416	1206	2	fact	fact	NOUN
ftr-416	1206	3	,	,	PUNCT
ftr-416	1206	4	the	the	DET
ftr-416	1206	5	conclusion	conclusion	NOUN
ftr-416	1206	6	“	"	PUNCT
ftr-416	1206	7	supposed	suppose	VERB
ftr-416	1206	8	”	"	PUNCT
ftr-416	1206	9	by	by	ADP
ftr-416	1206	10	kieckhefer	kieckhefer	NOUN
ftr-416	1206	11	is	be	AUX
ftr-416	1206	12	incorrect	incorrect	ADJ
ftr-416	1206	13	.	.	PUNCT
ftr-416	1207	1	a	a	DET
ftr-416	1207	2	demand	demand	NOUN
ftr-416	1207	3	power	power	NOUN
ftr-416	1207	4	is	be	AUX
ftr-416	1207	5	not	not	PART
ftr-416	1207	6	the	the	DET
ftr-416	1207	7	equivalent	equivalent	NOUN
ftr-416	1207	8	of	of	ADP
ftr-416	1207	9	outright	outright	ADJ
ftr-416	1207	10	ownership	ownership	NOUN
ftr-416	1207	11	and	and	CCONJ
ftr-416	1207	12	,	,	PUNCT
ftr-416	1207	13	more	more	ADV
ftr-416	1207	14	importantly	importantly	ADV
ftr-416	1207	15	,	,	PUNCT
ftr-416	1207	16	is	be	AUX
ftr-416	1207	17	not	not	PART
ftr-416	1207	18	a	a	DET
ftr-416	1207	19	present	present	ADJ
ftr-416	1207	20	interest.189	interest.189	PROPN
ftr-416	1207	21	1	1	NUM
ftr-416	1207	22	.	.	PUNCT
ftr-416	1207	23	section	section	NOUN
ftr-416	1207	24	2503	2503	NUM
ftr-416	1207	25	and	and	CCONJ
ftr-416	1207	26	the	the	DET
ftr-416	1207	27	treasury	treasury	PROPN
ftr-416	1207	28	department	department	PROPN
ftr-416	1207	29	regulations	regulation	NOUN
ftr-416	1207	30	–	–	PUNCT
ftr-416	1207	31	a	a	DET
ftr-416	1207	32	withdrawal	withdrawal	NOUN
ftr-416	1207	33	power	power	NOUN
ftr-416	1207	34	may	may	AUX
ftr-416	1207	35	be	be	AUX
ftr-416	1207	36	distinguished	distinguish	VERB
ftr-416	1207	37	from	from	ADP
ftr-416	1207	38	a	a	DET
ftr-416	1207	39	present	present	ADJ
ftr-416	1207	40	interest	interest	NOUN
ftr-416	1207	41	on	on	ADP
ftr-416	1207	42	a	a	DET
ftr-416	1207	43	number	number	NOUN
ftr-416	1207	44	of	of	ADP
ftr-416	1207	45	different	different	ADJ
ftr-416	1207	46	levels	level	NOUN
ftr-416	1207	47	.	.	PUNCT
ftr-416	1208	1	the	the	DET
ftr-416	1208	2	regulations	regulation	NOUN
ftr-416	1208	3	define	define	VERB
ftr-416	1208	4	a	a	DET
ftr-416	1208	5	present	present	ADJ
ftr-416	1208	6	interest	interest	NOUN
ftr-416	1208	7	as	as	ADP
ftr-416	1208	8	“	"	PUNCT
ftr-416	1208	9	an	an	DET
ftr-416	1208	10	unrestricted	unrestricted	ADJ
ftr-416	1208	11	right	right	NOUN
ftr-416	1208	12	to	to	ADP
ftr-416	1208	13	the	the	DET
ftr-416	1208	14	immediate	immediate	ADJ
ftr-416	1208	15	use	use	NOUN
ftr-416	1208	16	,	,	PUNCT
ftr-416	1208	17	possession	possession	NOUN
ftr-416	1208	18	,	,	PUNCT
ftr-416	1208	19	or	or	CCONJ
ftr-416	1208	20	enjoyment	enjoyment	NOUN
ftr-416	1208	21	of	of	ADP
ftr-416	1208	22	property	property	NOUN
ftr-416	1208	23	.	.	PUNCT
ftr-416	1209	1	”190	”190	VERB
ftr-416	1209	2	based	base	VERB
ftr-416	1209	3	on	on	ADP
ftr-416	1209	4	this	this	DET
ftr-416	1209	5	definition	definition	NOUN
ftr-416	1209	6	,	,	PUNCT
ftr-416	1209	7	the	the	DET
ftr-416	1209	8	mere	mere	ADJ
ftr-416	1209	9	fact	fact	NOUN
ftr-416	1209	10	that	that	SCONJ
ftr-416	1209	11	a	a	DET
ftr-416	1209	12	power	power	NOUN
ftr-416	1209	13	-	-	PUNCT
ftr-416	1209	14	holder	holder	NOUN
ftr-416	1209	15	must	must	AUX
ftr-416	1209	16	exercise	exercise	VERB
ftr-416	1209	17	the	the	DET
ftr-416	1209	18	power	power	NOUN
ftr-416	1209	19	to	to	ADP
ftr-416	1209	20	2003	2003	NUM
ftr-416	1209	21	]	]	PUNCT
ftr-416	1209	22	back	back	ADV
ftr-416	1209	23	to	to	ADP
ftr-416	1209	24	the	the	DET
ftr-416	1209	25	fu	fu	PROPN
ftr-416	1209	26	ture	ture	PROPN
ftr-416	1209	27	interest	interest	PROPN
ftr-416	1209	28	225	225	NUM
ftr-416	1209	29	191	191	NUM
ftr-416	1209	30	.	.	PUNCT
ftr-416	1210	1	generally	generally	ADV
ftr-416	1210	2	,	,	PUNCT
ftr-416	1210	3	a	a	DET
ftr-416	1210	4	power	power	NOUN
ftr-416	1210	5	-	-	PUNCT
ftr-416	1210	6	holder	holder	NOUN
ftr-416	1210	7	exercises	exercise	VERB
ftr-416	1210	8	a	a	DET
ftr-416	1210	9	crummey	crummey	NOUN
ftr-416	1210	10	power	power	NOUN
ftr-416	1210	11	by	by	ADP
ftr-416	1210	12	delivering	deliver	VERB
ftr-416	1210	13	written	write	VERB
ftr-416	1210	14	notice	notice	NOUN
ftr-416	1210	15	to	to	ADP
ftr-416	1210	16	the	the	DET
ftr-416	1210	17	trustee	trustee	NOUN
ftr-416	1210	18	.	.	PUNCT
ftr-416	1211	1	see	see	VERB
ftr-416	1211	2	,	,	PUNCT
ftr-416	1211	3	e.g.	e.g.	ADV
ftr-416	1211	4	,	,	PUNCT
ftr-416	1211	5	priv	priv	NOUN
ftr-416	1211	6	.	.	PUNCT
ftr-416	1212	1	lt	lt	PROPN
ftr-416	1212	2	.	.	PROPN
ftr-416	1212	3	rul	rul	PROPN
ftr-416	1212	4	.	.	PUNCT
ftr-416	1213	1	80	80	NUM
ftr-416	1213	2	-	-	PUNCT
ftr-416	1213	3	03	03	NUM
ftr-416	1213	4	-	-	PUNCT
ftr-416	1213	5	152	152	NUM
ftr-416	1213	6	(	(	PUNCT
ftr-416	1213	7	oct	oct	PROPN
ftr-416	1213	8	.	.	PROPN
ftr-416	1213	9	29	29	NUM
ftr-416	1213	10	,	,	PUNCT
ftr-416	1213	11	1979	1979	NUM
ftr-416	1213	12	)	)	PUNCT
ftr-416	1213	13	(	(	PUNCT
ftr-416	1213	14	noting	note	VERB
ftr-416	1213	15	that	that	SCONJ
ftr-416	1213	16	power	power	NOUN
ftr-416	1213	17	-	-	PUNCT
ftr-416	1213	18	holders	holder	NOUN
ftr-416	1213	19	exercise	exercise	VERB
ftr-416	1213	20	the	the	DET
ftr-416	1213	21	power	power	NOUN
ftr-416	1213	22	by	by	ADP
ftr-416	1213	23	delivering	deliver	VERB
ftr-416	1213	24	written	write	VERB
ftr-416	1213	25	notice	notice	NOUN
ftr-416	1213	26	to	to	ADP
ftr-416	1213	27	the	the	DET
ftr-416	1213	28	trustees	trustee	NOUN
ftr-416	1213	29	)	)	PUNCT
ftr-416	1213	30	.	.	PUNCT
ftr-416	1214	1	192	192	NUM
ftr-416	1214	2	.	.	PUNCT
ftr-416	1215	1	fondren	fondren	PROPN
ftr-416	1215	2	,	,	PUNCT
ftr-416	1215	3	324	324	NUM
ftr-416	1215	4	u.s	u.s	PROPN
ftr-416	1215	5	.	.	PROPN
ftr-416	1215	6	at	at	ADP
ftr-416	1215	7	26	26	NUM
ftr-416	1215	8	.	.	PUNCT
ftr-416	1215	9	193	193	NUM
ftr-416	1215	10	.	.	PUNCT
ftr-416	1216	1	perhaps	perhaps	ADV
ftr-416	1216	2	the	the	DET
ftr-416	1216	3	granting	granting	NOUN
ftr-416	1216	4	of	of	ADP
ftr-416	1216	5	a	a	DET
ftr-416	1216	6	withdrawal	withdrawal	NOUN
ftr-416	1216	7	power	power	NOUN
ftr-416	1216	8	can	can	AUX
ftr-416	1216	9	be	be	AUX
ftr-416	1216	10	viewed	view	VERB
ftr-416	1216	11	as	as	ADP
ftr-416	1216	12	similar	similar	ADJ
ftr-416	1216	13	to	to	ADP
ftr-416	1216	14	the	the	DET
ftr-416	1216	15	donor	donor	NOUN
ftr-416	1216	16	giving	give	VERB
ftr-416	1216	17	the	the	DET
ftr-416	1216	18	donee	donee	NOUN
ftr-416	1216	19	a	a	DET
ftr-416	1216	20	check	check	NOUN
ftr-416	1216	21	.	.	PUNCT
ftr-416	1217	1	certainly	certainly	ADV
ftr-416	1217	2	,	,	PUNCT
ftr-416	1217	3	the	the	DET
ftr-416	1217	4	donee	donee	NOUN
ftr-416	1217	5	will	will	AUX
ftr-416	1217	6	confront	confront	VERB
ftr-416	1217	7	some	some	DET
ftr-416	1217	8	administrative	administrative	ADJ
ftr-416	1217	9	burden	burden	NOUN
ftr-416	1217	10	and	and	CCONJ
ftr-416	1217	11	delay	delay	VERB
ftr-416	1217	12	in	in	ADP
ftr-416	1217	13	converting	convert	VERB
ftr-416	1217	14	the	the	DET
ftr-416	1217	15	check	check	NOUN
ftr-416	1217	16	to	to	ADP
ftr-416	1217	17	cash	cash	NOUN
ftr-416	1217	18	.	.	PUNCT
ftr-416	1218	1	it	it	PRON
ftr-416	1218	2	seems	seem	VERB
ftr-416	1218	3	absurd	absurd	ADJ
ftr-416	1218	4	,	,	PUNCT
ftr-416	1218	5	however	however	ADV
ftr-416	1218	6	,	,	PUNCT
ftr-416	1218	7	to	to	PART
ftr-416	1218	8	argue	argue	VERB
ftr-416	1218	9	that	that	SCONJ
ftr-416	1218	10	the	the	DET
ftr-416	1218	11	check	check	NOUN
ftr-416	1218	12	is	be	AUX
ftr-416	1218	13	a	a	DET
ftr-416	1218	14	future	future	ADJ
ftr-416	1218	15	interest	interest	NOUN
ftr-416	1218	16	.	.	PUNCT
ftr-416	1219	1	tech	tech	NOUN
ftr-416	1219	2	.	.	PUNCT
ftr-416	1220	1	adv	adv	PROPN
ftr-416	1220	2	.	.	PUNCT
ftr-416	1220	3	mem	mem	PROPN
ftr-416	1220	4	.	.	PUNCT
ftr-416	1221	1	97	97	NUM
ftr-416	1221	2	-	-	SYM
ftr-416	1221	3	08	08	NUM
ftr-416	1221	4	-	-	PUNCT
ftr-416	1221	5	004	004	NUM
ftr-416	1221	6	(	(	PUNCT
ftr-416	1221	7	oct	oct	PROPN
ftr-416	1221	8	.	.	PROPN
ftr-416	1221	9	31	31	NUM
ftr-416	1221	10	,	,	PUNCT
ftr-416	1221	11	1996	1996	NUM
ftr-416	1221	12	)	)	PUNCT
ftr-416	1221	13	(	(	PUNCT
ftr-416	1221	14	allowing	allow	VERB
ftr-416	1221	15	exclusions	exclusion	NOUN
ftr-416	1221	16	for	for	ADP
ftr-416	1221	17	gifts	gift	NOUN
ftr-416	1221	18	made	make	VERB
ftr-416	1221	19	by	by	ADP
ftr-416	1221	20	an	an	DET
ftr-416	1221	21	attorney	attorney	NOUN
ftr-416	1221	22	-	-	PUNCT
ftr-416	1221	23	in	in	ADP
ftr-416	1221	24	-	-	PUNCT
ftr-416	1221	25	fact	fact	NOUN
ftr-416	1221	26	via	via	ADP
ftr-416	1221	27	check	check	NOUN
ftr-416	1221	28	)	)	PUNCT
ftr-416	1221	29	.	.	PUNCT
ftr-416	1222	1	of	of	ADP
ftr-416	1222	2	course	course	NOUN
ftr-416	1222	3	,	,	PUNCT
ftr-416	1222	4	a	a	DET
ftr-416	1222	5	check	check	NOUN
ftr-416	1222	6	,	,	PUNCT
ftr-416	1222	7	unlike	unlike	ADP
ftr-416	1222	8	a	a	DET
ftr-416	1222	9	withdrawal	withdrawal	NOUN
ftr-416	1222	10	power	power	NOUN
ftr-416	1222	11	,	,	PUNCT
ftr-416	1222	12	is	be	AUX
ftr-416	1222	13	generally	generally	ADV
ftr-416	1222	14	negotiable	negotiable	ADJ
ftr-416	1222	15	.	.	PUNCT
ftr-416	1223	1	194	194	NUM
ftr-416	1223	2	.	.	PUNCT
ftr-416	1223	3	regs	regs	PROPN
ftr-416	1223	4	.	.	PUNCT
ftr-416	1224	1	§	§	PROPN
ftr-416	1224	2	25.2053	25.2053	NUM
ftr-416	1224	3	-	-	SYM
ftr-416	1224	4	3(b	3(b	NUM
ftr-416	1224	5	)	)	PUNCT
ftr-416	1224	6	;	;	PUNCT
ftr-416	1224	7	fondren	fondren	PROPN
ftr-416	1224	8	,	,	PUNCT
ftr-416	1224	9	324	324	NUM
ftr-416	1224	10	u.s	u.s	PROPN
ftr-416	1224	11	.	.	PROPN
ftr-416	1224	12	at	at	ADP
ftr-416	1224	13	21	21	NUM
ftr-416	1224	14	;	;	PUNCT
ftr-416	1224	15	fisher	fisher	PROPN
ftr-416	1224	16	v.	v.	PROPN
ftr-416	1224	17	commissioner	commissioner	PROPN
ftr-416	1224	18	,	,	PUNCT
ftr-416	1224	19	132	132	NUM
ftr-416	1224	20	f.2d	f.2d	NOUN
ftr-416	1224	21	383	383	NUM
ftr-416	1224	22	,	,	PUNCT
ftr-416	1224	23	386	386	NUM
ftr-416	1224	24	(	(	PUNCT
ftr-416	1224	25	9th	9th	ADJ
ftr-416	1224	26	cir	cir	NOUN
ftr-416	1224	27	.	.	PUNCT
ftr-416	1224	28	1942	1942	NUM
ftr-416	1224	29	)	)	PUNCT
ftr-416	1224	30	.	.	PUNCT
ftr-416	1225	1	195	195	NUM
ftr-416	1225	2	.	.	X
ftr-416	1226	1	for	for	ADP
ftr-416	1226	2	administrative	administrative	ADJ
ftr-416	1226	3	convenience	convenience	NOUN
ftr-416	1226	4	,	,	PUNCT
ftr-416	1226	5	the	the	DET
ftr-416	1226	6	income	income	NOUN
ftr-416	1226	7	may	may	AUX
ftr-416	1226	8	be	be	AUX
ftr-416	1226	9	distributed	distribute	VERB
ftr-416	1226	10	to	to	ADP
ftr-416	1226	11	the	the	DET
ftr-416	1226	12	donee	donee	NOUN
ftr-416	1226	13	at	at	ADP
ftr-416	1226	14	reasonable	reasonable	ADJ
ftr-416	1226	15	intervals	interval	NOUN
ftr-416	1226	16	,	,	PUNCT
ftr-416	1226	17	while	while	SCONJ
ftr-416	1226	18	still	still	ADV
ftr-416	1226	19	qualifying	qualify	VERB
ftr-416	1226	20	as	as	ADP
ftr-416	1226	21	a	a	DET
ftr-416	1226	22	present	present	ADJ
ftr-416	1226	23	interest	interest	NOUN
ftr-416	1226	24	.	.	PUNCT
ftr-416	1227	1	fisher	fisher	PROPN
ftr-416	1227	2	v.	v.	PROPN
ftr-416	1227	3	commissioner	commissioner	PROPN
ftr-416	1227	4	,	,	PUNCT
ftr-416	1227	5	45	45	NUM
ftr-416	1227	6	b.t.a	b.t.a	NOUN
ftr-416	1227	7	.	.	PROPN
ftr-416	1227	8	958	958	NUM
ftr-416	1227	9	,	,	PUNCT
ftr-416	1227	10	963	963	NUM
ftr-416	1227	11	(	(	PUNCT
ftr-416	1227	12	1941	1941	NUM
ftr-416	1227	13	)	)	PUNCT
ftr-416	1227	14	,	,	PUNCT
ftr-416	1227	15	aff’d	aff’d	VERB
ftr-416	1227	16	,	,	PUNCT
ftr-416	1227	17	132	132	NUM
ftr-416	1227	18	f.2d	f.2d	NOUN
ftr-416	1227	19	383	383	NUM
ftr-416	1227	20	;	;	PUNCT
ftr-416	1227	21	commissioner	commissioner	NOUN
ftr-416	1227	22	v.	v.	PROPN
ftr-416	1227	23	lowden	lowden	PROPN
ftr-416	1227	24	,	,	PUNCT
ftr-416	1227	25	131	131	NUM
ftr-416	1227	26	f.2d	f.2d	NOUN
ftr-416	1227	27	127	127	NUM
ftr-416	1227	28	,	,	PUNCT
ftr-416	1227	29	128	128	NUM
ftr-416	1227	30	(	(	PUNCT
ftr-416	1227	31	7th	7th	ADJ
ftr-416	1227	32	cir	cir	NOUN
ftr-416	1227	33	.	.	PUNCT
ftr-416	1227	34	1942	1942	NUM
ftr-416	1227	35	)	)	PUNCT
ftr-416	1227	36	;	;	PUNCT
ftr-416	1227	37	regs	reg	NOUN
ftr-416	1227	38	.	.	PUNCT
ftr-416	1228	1	§	§	PROPN
ftr-416	1228	2	25.2503	25.2503	NUM
ftr-416	1228	3	-	-	SYM
ftr-416	1228	4	3(b	3(b	NUM
ftr-416	1228	5	)	)	PUNCT
ftr-416	1228	6	.	.	PUNCT
ftr-416	1229	1	196	196	NUM
ftr-416	1229	2	.	.	PUNCT
ftr-416	1229	3	regs	regs	PROPN
ftr-416	1229	4	.	.	PUNCT
ftr-416	1230	1	§	§	PROPN
ftr-416	1230	2	25.2503	25.2503	NUM
ftr-416	1230	3	-	-	SYM
ftr-416	1230	4	3(b	3(b	NUM
ftr-416	1230	5	)	)	PUNCT
ftr-416	1230	6	.	.	PUNCT
ftr-416	1231	1	197	197	NUM
ftr-416	1231	2	.	.	PUNCT
ftr-416	1231	3	estate	estate	NOUN
ftr-416	1231	4	of	of	ADP
ftr-416	1231	5	newhouse	newhouse	PROPN
ftr-416	1231	6	v.	v.	PROPN
ftr-416	1231	7	commissioner	commissioner	PROPN
ftr-416	1231	8	,	,	PUNCT
ftr-416	1231	9	94	94	NUM
ftr-416	1231	10	t.c	t.c	PROPN
ftr-416	1231	11	.	.	PROPN
ftr-416	1231	12	193	193	NUM
ftr-416	1231	13	,	,	PUNCT
ftr-416	1231	14	217	217	NUM
ftr-416	1231	15	(	(	PUNCT
ftr-416	1231	16	1990	1990	NUM
ftr-416	1231	17	)	)	PUNCT
ftr-416	1231	18	;	;	PUNCT
ftr-416	1231	19	penn	penn	PROPN
ftr-416	1231	20	v.	v.	PROPN
ftr-416	1231	21	commissioner	commissioner	PROPN
ftr-416	1231	22	,	,	PUNCT
ftr-416	1231	23	219	219	NUM
ftr-416	1231	24	f.2d	f.2d	NOUN
ftr-416	1231	25	18	18	NUM
ftr-416	1231	26	,	,	PUNCT
ftr-416	1231	27	20	20	NUM
ftr-416	1231	28	(	(	PUNCT
ftr-416	1231	29	9th	9th	ADJ
ftr-416	1231	30	cir	cir	NOUN
ftr-416	1231	31	.	.	PUNCT
ftr-416	1231	32	1955	1955	NUM
ftr-416	1231	33	)	)	PUNCT
ftr-416	1231	34	.	.	PUNCT
ftr-416	1232	1	generally	generally	ADV
ftr-416	1232	2	,	,	PUNCT
ftr-416	1232	3	fair	fair	ADJ
ftr-416	1232	4	market	market	NOUN
ftr-416	1232	5	value	value	NOUN
ftr-416	1232	6	for	for	ADP
ftr-416	1232	7	tax	tax	NOUN
ftr-416	1232	8	purposes	purpose	NOUN
ftr-416	1232	9	is	be	AUX
ftr-416	1232	10	“	"	PUNCT
ftr-416	1232	11	the	the	DET
ftr-416	1232	12	price	price	NOUN
ftr-416	1232	13	at	at	ADP
ftr-416	1232	14	which	which	PRON
ftr-416	1232	15	the	the	DET
ftr-416	1232	16	property	property	NOUN
ftr-416	1232	17	would	would	AUX
ftr-416	1232	18	change	change	VERB
ftr-416	1232	19	hands	hand	NOUN
ftr-416	1232	20	between	between	ADP
ftr-416	1232	21	a	a	DET
ftr-416	1232	22	willing	willing	ADJ
ftr-416	1232	23	buyer	buyer	NOUN
ftr-416	1232	24	and	and	CCONJ
ftr-416	1232	25	a	a	DET
ftr-416	1232	26	willing	willing	ADJ
ftr-416	1232	27	seller	seller	NOUN
ftr-416	1232	28	,	,	PUNCT
ftr-416	1232	29	neither	neither	CCONJ
ftr-416	1232	30	being	be	AUX
ftr-416	1232	31	under	under	ADP
ftr-416	1232	32	any	any	DET
ftr-416	1232	33	compulsion	compulsion	NOUN
ftr-416	1232	34	to	to	PART
ftr-416	1232	35	buy	buy	VERB
ftr-416	1232	36	or	or	CCONJ
ftr-416	1232	37	to	to	PART
ftr-416	1232	38	sell	sell	VERB
ftr-416	1232	39	and	and	CCONJ
ftr-416	1232	40	both	both	PRON
ftr-416	1232	41	having	have	VERB
ftr-416	1232	42	reasonable	reasonable	ADJ
ftr-416	1232	43	knowledge	knowledge	NOUN
ftr-416	1232	44	of	of	ADP
ftr-416	1232	45	relevant	relevant	ADJ
ftr-416	1232	46	facts	fact	NOUN
ftr-416	1232	47	.	.	PUNCT
ftr-416	1232	48	”	"	PUNCT
ftr-416	1232	49	regs	reg	NOUN
ftr-416	1232	50	.	.	PUNCT
ftr-416	1233	1	§	§	PROPN
ftr-416	1233	2	20.2031	20.2031	NUM
ftr-416	1233	3	-	-	SYM
ftr-416	1233	4	1(b	1(b	NUM
ftr-416	1233	5	)	)	PUNCT
ftr-416	1233	6	.	.	PUNCT
ftr-416	1234	1	obtain	obtain	VERB
ftr-416	1234	2	the	the	DET
ftr-416	1234	3	property191	property191	PROPN
ftr-416	1234	4	may	may	AUX
ftr-416	1234	5	be	be	AUX
ftr-416	1234	6	sufficient	sufficient	ADJ
ftr-416	1234	7	to	to	PART
ftr-416	1234	8	defeat	defeat	VERB
ftr-416	1234	9	the	the	DET
ftr-416	1234	10	immediacy	immediacy	NOUN
ftr-416	1234	11	required	require	VERB
ftr-416	1234	12	by	by	ADP
ftr-416	1234	13	the	the	DET
ftr-416	1234	14	regulation	regulation	NOUN
ftr-416	1234	15	.	.	PUNCT
ftr-416	1235	1	although	although	SCONJ
ftr-416	1235	2	the	the	DET
ftr-416	1235	3	administrative	administrative	ADJ
ftr-416	1235	4	delay	delay	NOUN
ftr-416	1235	5	is	be	AUX
ftr-416	1235	6	arguably	arguably	ADV
ftr-416	1235	7	sufficient	sufficient	ADJ
ftr-416	1235	8	to	to	PART
ftr-416	1235	9	render	render	VERB
ftr-416	1235	10	the	the	DET
ftr-416	1235	11	gift	gift	NOUN
ftr-416	1235	12	a	a	DET
ftr-416	1235	13	future	future	ADJ
ftr-416	1235	14	interest	interest	NOUN
ftr-416	1235	15	,	,	PUNCT
ftr-416	1235	16	there	there	PRON
ftr-416	1235	17	are	be	VERB
ftr-416	1235	18	shortcomings	shortcoming	NOUN
ftr-416	1235	19	to	to	ADP
ftr-416	1235	20	this	this	DET
ftr-416	1235	21	line	line	NOUN
ftr-416	1235	22	of	of	ADP
ftr-416	1235	23	reasoning	reasoning	NOUN
ftr-416	1235	24	.	.	PUNCT
ftr-416	1236	1	first	first	ADV
ftr-416	1236	2	,	,	PUNCT
ftr-416	1236	3	the	the	DET
ftr-416	1236	4	delay	delay	NOUN
ftr-416	1236	5	is	be	AUX
ftr-416	1236	6	presumably	presumably	ADV
ftr-416	1236	7	slight	slight	ADJ
ftr-416	1236	8	.	.	PUNCT
ftr-416	1237	1	even	even	ADV
ftr-416	1237	2	in	in	ADP
ftr-416	1237	3	light	light	NOUN
ftr-416	1237	4	of	of	ADP
ftr-416	1237	5	the	the	DET
ftr-416	1237	6	united	united	PROPN
ftr-416	1237	7	states	states	PROPN
ftr-416	1237	8	supreme	supreme	PROPN
ftr-416	1237	9	court	court	PROPN
ftr-416	1237	10	’s	’s	PART
ftr-416	1237	11	admonition	admonition	NOUN
ftr-416	1237	12	that	that	SCONJ
ftr-416	1237	13	the	the	DET
ftr-416	1237	14	length	length	NOUN
ftr-416	1237	15	of	of	ADP
ftr-416	1237	16	the	the	DET
ftr-416	1237	17	delay	delay	NOUN
ftr-416	1237	18	is	be	AUX
ftr-416	1237	19	irrelevant,192	irrelevant,192	PRON
ftr-416	1237	20	it	it	PRON
ftr-416	1237	21	seems	seem	VERB
ftr-416	1237	22	that	that	SCONJ
ftr-416	1237	23	the	the	DET
ftr-416	1237	24	brief	brief	ADJ
ftr-416	1237	25	purely	purely	ADV
ftr-416	1237	26	administrative	administrative	ADJ
ftr-416	1237	27	delay	delay	NOUN
ftr-416	1237	28	may	may	AUX
ftr-416	1237	29	be	be	AUX
ftr-416	1237	30	disregarded.193	disregarded.193	NOUN
ftr-416	1237	31	further	far	ADV
ftr-416	1237	32	,	,	PUNCT
ftr-416	1237	33	in	in	ADP
ftr-416	1237	34	determining	determine	VERB
ftr-416	1237	35	the	the	DET
ftr-416	1237	36	availability	availability	NOUN
ftr-416	1237	37	of	of	ADP
ftr-416	1237	38	the	the	DET
ftr-416	1237	39	annual	annual	ADJ
ftr-416	1237	40	exclusion	exclusion	NOUN
ftr-416	1237	41	,	,	PUNCT
ftr-416	1237	42	administrative	administrative	ADJ
ftr-416	1237	43	delays	delay	NOUN
ftr-416	1237	44	are	be	AUX
ftr-416	1237	45	sometimes	sometimes	ADV
ftr-416	1237	46	disregarded	disregard	VERB
ftr-416	1237	47	.	.	PUNCT
ftr-416	1238	1	for	for	ADP
ftr-416	1238	2	example	example	NOUN
ftr-416	1238	3	,	,	PUNCT
ftr-416	1238	4	a	a	DET
ftr-416	1238	5	gift	gift	NOUN
ftr-416	1238	6	of	of	ADP
ftr-416	1238	7	an	an	DET
ftr-416	1238	8	income	income	NOUN
ftr-416	1238	9	interest	interest	NOUN
ftr-416	1238	10	in	in	ADP
ftr-416	1238	11	property	property	NOUN
ftr-416	1238	12	is	be	AUX
ftr-416	1238	13	a	a	DET
ftr-416	1238	14	present	present	ADJ
ftr-416	1238	15	interest.194	interest.194	NOUN
ftr-416	1238	16	it	it	PRON
ftr-416	1238	17	is	be	AUX
ftr-416	1238	18	unlikely	unlikely	ADJ
ftr-416	1238	19	,	,	PUNCT
ftr-416	1238	20	however	however	ADV
ftr-416	1238	21	,	,	PUNCT
ftr-416	1238	22	that	that	SCONJ
ftr-416	1238	23	even	even	ADV
ftr-416	1238	24	the	the	DET
ftr-416	1238	25	first	first	ADJ
ftr-416	1238	26	income	income	NOUN
ftr-416	1238	27	payment	payment	NOUN
ftr-416	1238	28	is	be	AUX
ftr-416	1238	29	made	make	VERB
ftr-416	1238	30	immediately.195	immediately.195	ADP
ftr-416	1238	31	therefore	therefore	ADV
ftr-416	1238	32	,	,	PUNCT
ftr-416	1238	33	in	in	ADP
ftr-416	1238	34	some	some	DET
ftr-416	1238	35	cases	case	NOUN
ftr-416	1238	36	an	an	DET
ftr-416	1238	37	administrative	administrative	ADJ
ftr-416	1238	38	delay	delay	NOUN
ftr-416	1238	39	between	between	ADP
ftr-416	1238	40	the	the	DET
ftr-416	1238	41	beneficiary	beneficiary	NOUN
ftr-416	1238	42	and	and	CCONJ
ftr-416	1238	43	her	her	PRON
ftr-416	1238	44	enjoyment	enjoyment	NOUN
ftr-416	1238	45	of	of	ADP
ftr-416	1238	46	the	the	DET
ftr-416	1238	47	property	property	NOUN
ftr-416	1238	48	does	do	AUX
ftr-416	1238	49	not	not	PART
ftr-416	1238	50	render	render	VERB
ftr-416	1238	51	the	the	DET
ftr-416	1238	52	gift	gift	NOUN
ftr-416	1238	53	a	a	DET
ftr-416	1238	54	future	future	ADJ
ftr-416	1238	55	interest	interest	NOUN
ftr-416	1238	56	.	.	PUNCT
ftr-416	1239	1	a	a	DET
ftr-416	1239	2	better	well	ADJ
ftr-416	1239	3	analysis	analysis	NOUN
ftr-416	1239	4	focuses	focus	VERB
ftr-416	1239	5	on	on	ADP
ftr-416	1239	6	the	the	DET
ftr-416	1239	7	interest	interest	NOUN
ftr-416	1239	8	actually	actually	ADV
ftr-416	1239	9	given	give	VERB
ftr-416	1239	10	to	to	ADP
ftr-416	1239	11	the	the	DET
ftr-416	1239	12	powerholder	powerholder	NOUN
ftr-416	1239	13	.	.	PUNCT
ftr-416	1240	1	the	the	DET
ftr-416	1240	2	amount	amount	NOUN
ftr-416	1240	3	of	of	ADP
ftr-416	1240	4	the	the	DET
ftr-416	1240	5	annual	annual	ADJ
ftr-416	1240	6	exclusion	exclusion	NOUN
ftr-416	1240	7	is	be	AUX
ftr-416	1240	8	limited	limit	VERB
ftr-416	1240	9	to	to	ADP
ftr-416	1240	10	the	the	DET
ftr-416	1240	11	value	value	NOUN
ftr-416	1240	12	of	of	ADP
ftr-416	1240	13	the	the	DET
ftr-416	1240	14	present	present	ADJ
ftr-416	1240	15	interest	interest	NOUN
ftr-416	1240	16	given	give	VERB
ftr-416	1240	17	to	to	ADP
ftr-416	1240	18	the	the	DET
ftr-416	1240	19	donee.196	donee.196	NOUN
ftr-416	1240	20	in	in	ADP
ftr-416	1240	21	the	the	DET
ftr-416	1240	22	case	case	NOUN
ftr-416	1240	23	of	of	ADP
ftr-416	1240	24	a	a	DET
ftr-416	1240	25	withdrawal	withdrawal	NOUN
ftr-416	1240	26	power	power	NOUN
ftr-416	1240	27	,	,	PUNCT
ftr-416	1240	28	the	the	DET
ftr-416	1240	29	donee	donee	NOUN
ftr-416	1240	30	receives	receive	VERB
ftr-416	1240	31	a	a	DET
ftr-416	1240	32	power	power	NOUN
ftr-416	1240	33	to	to	PART
ftr-416	1240	34	claim	claim	VERB
ftr-416	1240	35	the	the	DET
ftr-416	1240	36	property	property	NOUN
ftr-416	1240	37	rather	rather	ADV
ftr-416	1240	38	than	than	ADP
ftr-416	1240	39	the	the	DET
ftr-416	1240	40	property	property	NOUN
ftr-416	1240	41	itself	itself	PRON
ftr-416	1240	42	.	.	PUNCT
ftr-416	1241	1	thus	thus	ADV
ftr-416	1241	2	,	,	PUNCT
ftr-416	1241	3	the	the	DET
ftr-416	1241	4	allowable	allowable	ADJ
ftr-416	1241	5	exclusion	exclusion	NOUN
ftr-416	1241	6	should	should	AUX
ftr-416	1241	7	be	be	AUX
ftr-416	1241	8	limited	limit	VERB
ftr-416	1241	9	to	to	ADP
ftr-416	1241	10	the	the	DET
ftr-416	1241	11	value	value	NOUN
ftr-416	1241	12	of	of	ADP
ftr-416	1241	13	the	the	DET
ftr-416	1241	14	withdrawal	withdrawal	NOUN
ftr-416	1241	15	right	right	INTJ
ftr-416	1241	16	.	.	PUNCT
ftr-416	1242	1	this	this	DET
ftr-416	1242	2	valuation	valuation	NOUN
ftr-416	1242	3	issue	issue	NOUN
ftr-416	1242	4	,	,	PUNCT
ftr-416	1242	5	like	like	ADP
ftr-416	1242	6	all	all	DET
ftr-416	1242	7	others	other	NOUN
ftr-416	1242	8	,	,	PUNCT
ftr-416	1242	9	is	be	AUX
ftr-416	1242	10	an	an	DET
ftr-416	1242	11	issue	issue	NOUN
ftr-416	1242	12	of	of	ADP
ftr-416	1242	13	fact.197	fact.197	PROPN
ftr-416	1242	14	it	it	PRON
ftr-416	1242	15	is	be	AUX
ftr-416	1242	16	the	the	DET
ftr-416	1242	17	taxpayer	taxpayer	NOUN
ftr-416	1242	18	’s	’s	PART
ftr-416	1242	19	burden	burden	NOUN
ftr-416	1242	20	226	226	NUM
ftr-416	1242	21	florida	florida	PROPN
ftr-416	1242	22	tax	tax	NOUN
ftr-416	1242	23	review	review	NOUN
ftr-416	1243	1	[	[	X
ftr-416	1243	2	vol.6:2	vol.6:2	NOUN
ftr-416	1243	3	198	198	NUM
ftr-416	1243	4	.	.	PUNCT
ftr-416	1244	1	disston	disston	PROPN
ftr-416	1244	2	,	,	PUNCT
ftr-416	1244	3	325	325	NUM
ftr-416	1244	4	u.s	u.s	PROPN
ftr-416	1244	5	.	.	PROPN
ftr-416	1244	6	at	at	ADP
ftr-416	1244	7	449	449	NUM
ftr-416	1244	8	.	.	NOUN
ftr-416	1244	9	199	199	NUM
ftr-416	1244	10	.	.	PUNCT
ftr-416	1245	1	eisenberg	eisenberg	PROPN
ftr-416	1245	2	v.	v.	PROPN
ftr-416	1245	3	commissioner	commissioner	PROPN
ftr-416	1245	4	,	,	PUNCT
ftr-416	1245	5	155	155	NUM
ftr-416	1245	6	f.3d	f.3d	NUM
ftr-416	1245	7	50	50	NUM
ftr-416	1245	8	,	,	PUNCT
ftr-416	1245	9	53	53	NUM
ftr-416	1245	10	(	(	PUNCT
ftr-416	1245	11	2nd	2nd	ADJ
ftr-416	1245	12	cir	cir	NOUN
ftr-416	1245	13	.	.	PUNCT
ftr-416	1245	14	1998	1998	NUM
ftr-416	1245	15	)	)	PUNCT
ftr-416	1245	16	;	;	PUNCT
ftr-416	1245	17	glen	glen	PROPN
ftr-416	1245	18	v.	v.	PROPN
ftr-416	1245	19	commissioner	commissioner	PROPN
ftr-416	1245	20	,	,	PUNCT
ftr-416	1245	21	79	79	NUM
ftr-416	1245	22	t.c	t.c	PROPN
ftr-416	1245	23	.	.	PROPN
ftr-416	1245	24	208	208	NUM
ftr-416	1245	25	,	,	PUNCT
ftr-416	1245	26	211	211	NUM
ftr-416	1245	27	(	(	PUNCT
ftr-416	1245	28	1982	1982	NUM
ftr-416	1245	29	)	)	PUNCT
ftr-416	1245	30	.	.	PUNCT
ftr-416	1246	1	200	200	NUM
ftr-416	1246	2	.	.	PUNCT
ftr-416	1247	1	non	non	ADJ
ftr-416	1247	2	-	-	ADJ
ftr-416	1247	3	lapsing	lapsing	ADJ
ftr-416	1247	4	withdrawal	withdrawal	NOUN
ftr-416	1247	5	powers	power	NOUN
ftr-416	1247	6	,	,	PUNCT
ftr-416	1247	7	such	such	ADJ
ftr-416	1247	8	as	as	ADP
ftr-416	1247	9	those	those	PRON
ftr-416	1247	10	addressed	address	VERB
ftr-416	1247	11	in	in	ADP
ftr-416	1247	12	the	the	DET
ftr-416	1247	13	precrummey	precrummey	NOUN
ftr-416	1247	14	cases	case	NOUN
ftr-416	1247	15	,	,	PUNCT
ftr-416	1247	16	may	may	AUX
ftr-416	1247	17	be	be	AUX
ftr-416	1247	18	more	more	ADV
ftr-416	1247	19	credibly	credibly	ADV
ftr-416	1247	20	valued	value	VERB
ftr-416	1247	21	at	at	ADP
ftr-416	1247	22	a	a	DET
ftr-416	1247	23	value	value	NOUN
ftr-416	1247	24	equal	equal	ADJ
ftr-416	1247	25	to	to	ADP
ftr-416	1247	26	the	the	DET
ftr-416	1247	27	underlying	underlying	ADJ
ftr-416	1247	28	property	property	NOUN
ftr-416	1247	29	.	.	PUNCT
ftr-416	1248	1	see	see	VERB
ftr-416	1248	2	supra	supra	PROPN
ftr-416	1248	3	note	note	PROPN
ftr-416	1248	4	27	27	NUM
ftr-416	1248	5	and	and	CCONJ
ftr-416	1248	6	accompanying	accompany	VERB
ftr-416	1248	7	text	text	NOUN
ftr-416	1248	8	.	.	PUNCT
ftr-416	1249	1	moreover	moreover	ADV
ftr-416	1249	2	,	,	PUNCT
ftr-416	1249	3	in	in	ADP
ftr-416	1249	4	the	the	DET
ftr-416	1249	5	case	case	NOUN
ftr-416	1249	6	of	of	ADP
ftr-416	1249	7	non	non	ADJ
ftr-416	1249	8	-	-	ADJ
ftr-416	1249	9	lapsing	lapsing	ADJ
ftr-416	1249	10	withdrawal	withdrawal	NOUN
ftr-416	1249	11	powers	power	NOUN
ftr-416	1249	12	,	,	PUNCT
ftr-416	1249	13	the	the	DET
ftr-416	1249	14	kieckhefer	kieckhefer	NOUN
ftr-416	1249	15	court	court	NOUN
ftr-416	1249	16	’s	’s	PART
ftr-416	1249	17	rationale	rationale	NOUN
ftr-416	1249	18	for	for	ADP
ftr-416	1249	19	allowing	allow	VERB
ftr-416	1249	20	the	the	DET
ftr-416	1249	21	exclusion	exclusion	NOUN
ftr-416	1249	22	seems	seem	VERB
ftr-416	1249	23	more	more	ADV
ftr-416	1249	24	credible	credible	ADJ
ftr-416	1249	25	.	.	PUNCT
ftr-416	1250	1	specifically	specifically	ADV
ftr-416	1250	2	,	,	PUNCT
ftr-416	1250	3	kieckhefer	kieckhefer	NOUN
ftr-416	1250	4	viewed	view	VERB
ftr-416	1250	5	the	the	DET
ftr-416	1250	6	power	power	NOUN
ftr-416	1250	7	solely	solely	ADV
ftr-416	1250	8	as	as	ADP
ftr-416	1250	9	a	a	DET
ftr-416	1250	10	means	means	NOUN
ftr-416	1250	11	of	of	ADP
ftr-416	1250	12	facilitating	facilitate	VERB
ftr-416	1250	13	gifts	gift	NOUN
ftr-416	1250	14	to	to	ADP
ftr-416	1250	15	minors	minor	NOUN
ftr-416	1250	16	.	.	PUNCT
ftr-416	1251	1	kieckhefer	kieckhefer	PROPN
ftr-416	1251	2	,	,	PUNCT
ftr-416	1251	3	189	189	NUM
ftr-416	1251	4	f.2d	f.2d	X
ftr-416	1251	5	at	at	ADP
ftr-416	1251	6	121	121	NUM
ftr-416	1251	7	-	-	SYM
ftr-416	1251	8	2	2	NUM
ftr-416	1251	9	.	.	NUM
ftr-416	1251	10	201	201	NUM
ftr-416	1251	11	.	.	PUNCT
ftr-416	1252	1	considering	consider	VERB
ftr-416	1252	2	the	the	DET
ftr-416	1252	3	rarity	rarity	NOUN
ftr-416	1252	4	of	of	ADP
ftr-416	1252	5	exercised	exercise	VERB
ftr-416	1252	6	withdrawal	withdrawal	NOUN
ftr-416	1252	7	powers	power	NOUN
ftr-416	1252	8	,	,	PUNCT
ftr-416	1252	9	the	the	DET
ftr-416	1252	10	assumption	assumption	NOUN
ftr-416	1252	11	that	that	SCONJ
ftr-416	1252	12	the	the	DET
ftr-416	1252	13	power	power	NOUN
ftr-416	1252	14	will	will	AUX
ftr-416	1252	15	be	be	AUX
ftr-416	1252	16	exercised	exercise	VERB
ftr-416	1252	17	seems	seem	VERB
ftr-416	1252	18	absurd	absurd	ADJ
ftr-416	1252	19	.	.	PUNCT
ftr-416	1253	1	see	see	VERB
ftr-416	1253	2	supra	supra	ADJ
ftr-416	1253	3	text	text	NOUN
ftr-416	1253	4	accompanying	accompanying	ADJ
ftr-416	1253	5	notes	note	NOUN
ftr-416	1253	6	12123	12123	NUM
ftr-416	1253	7	.	.	PUNCT
ftr-416	1254	1	consideration	consideration	NOUN
ftr-416	1254	2	of	of	ADP
ftr-416	1254	3	such	such	ADJ
ftr-416	1254	4	likelihood	likelihood	NOUN
ftr-416	1254	5	–	–	PUNCT
ftr-416	1254	6	the	the	DET
ftr-416	1254	7	“	"	PUNCT
ftr-416	1254	8	likelihood	likelihood	NOUN
ftr-416	1254	9	of	of	ADP
ftr-416	1254	10	exercise	exercise	NOUN
ftr-416	1254	11	”	"	PUNCT
ftr-416	1254	12	test	test	NOUN
ftr-416	1254	13	–	–	PUNCT
ftr-416	1254	14	has	have	AUX
ftr-416	1254	15	been	be	AUX
ftr-416	1254	16	eschewed	eschew	VERB
ftr-416	1254	17	by	by	ADP
ftr-416	1254	18	some	some	DET
ftr-416	1254	19	courts	court	NOUN
ftr-416	1254	20	.	.	PUNCT
ftr-416	1255	1	crummey	crummey	PROPN
ftr-416	1255	2	,	,	PUNCT
ftr-416	1255	3	397	397	NUM
ftr-416	1255	4	f.2d	f.2d	X
ftr-416	1255	5	at	at	ADP
ftr-416	1255	6	85	85	NUM
ftr-416	1255	7	-	-	SYM
ftr-416	1255	8	6	6	NUM
ftr-416	1255	9	;	;	PUNCT
ftr-416	1255	10	estate	estate	NOUN
ftr-416	1255	11	of	of	ADP
ftr-416	1255	12	holland	holland	PROPN
ftr-416	1255	13	,	,	PUNCT
ftr-416	1255	14	73	73	NUM
ftr-416	1255	15	t.c	t.c	PROPN
ftr-416	1255	16	.	.	PROPN
ftr-416	1255	17	memo	memo	NOUN
ftr-416	1255	18	(	(	PUNCT
ftr-416	1255	19	cch	cch	PROPN
ftr-416	1255	20	)	)	PUNCT
ftr-416	1255	21	3236	3236	NUM
ftr-416	1255	22	,	,	PUNCT
ftr-416	1255	23	3237	3237	NUM
ftr-416	1255	24	-	-	SYM
ftr-416	1255	25	10	10	NUM
ftr-416	1255	26	(	(	PUNCT
ftr-416	1255	27	1997	1997	NUM
ftr-416	1255	28	)	)	PUNCT
ftr-416	1255	29	.	.	PUNCT
ftr-416	1256	1	202	202	NUM
ftr-416	1256	2	.	.	PUNCT
ftr-416	1257	1	commissioner	commissioner	PROPN
ftr-416	1257	2	v.	v.	PROPN
ftr-416	1257	3	brandegee	brandegee	PROPN
ftr-416	1257	4	,	,	PUNCT
ftr-416	1257	5	123	123	NUM
ftr-416	1257	6	f.2d	f.2d	ADP
ftr-416	1257	7	58	58	NUM
ftr-416	1257	8	,	,	PUNCT
ftr-416	1257	9	61	61	NUM
ftr-416	1257	10	(	(	PUNCT
ftr-416	1257	11	1st	1st	ADJ
ftr-416	1257	12	cir	cir	NOUN
ftr-416	1257	13	.	.	PROPN
ftr-416	1257	14	1941	1941	NUM
ftr-416	1257	15	)	)	PUNCT
ftr-416	1258	1	(	(	PUNCT
ftr-416	1258	2	denying	deny	VERB
ftr-416	1258	3	the	the	DET
ftr-416	1258	4	annual	annual	ADJ
ftr-416	1258	5	exclusion	exclusion	NOUN
ftr-416	1258	6	because	because	SCONJ
ftr-416	1258	7	even	even	ADV
ftr-416	1258	8	if	if	SCONJ
ftr-416	1258	9	the	the	DET
ftr-416	1258	10	gift	gift	NOUN
ftr-416	1258	11	may	may	AUX
ftr-416	1258	12	be	be	AUX
ftr-416	1258	13	called	call	VERB
ftr-416	1258	14	a	a	DET
ftr-416	1258	15	present	present	ADJ
ftr-416	1258	16	interest	interest	NOUN
ftr-416	1258	17	,	,	PUNCT
ftr-416	1258	18	such	such	DET
ftr-416	1258	19	an	an	DET
ftr-416	1258	20	interest	interest	NOUN
ftr-416	1258	21	is	be	AUX
ftr-416	1258	22	inherently	inherently	ADV
ftr-416	1258	23	incapable	incapable	ADJ
ftr-416	1258	24	of	of	ADP
ftr-416	1258	25	valuation	valuation	NOUN
ftr-416	1258	26	)	)	PUNCT
ftr-416	1258	27	;	;	PUNCT
ftr-416	1258	28	brody	brody	PROPN
ftr-416	1258	29	v.	v.	PROPN
ftr-416	1258	30	commissioner	commissioner	PROPN
ftr-416	1258	31	,	,	PUNCT
ftr-416	1258	32	19	19	NUM
ftr-416	1258	33	t.c	t.c	PROPN
ftr-416	1258	34	.	.	PROPN
ftr-416	1258	35	126	126	NUM
ftr-416	1258	36	,	,	PUNCT
ftr-416	1258	37	132	132	NUM
ftr-416	1258	38	(	(	PUNCT
ftr-416	1258	39	1952	1952	NUM
ftr-416	1258	40	)	)	PUNCT
ftr-416	1258	41	(	(	PUNCT
ftr-416	1258	42	based	base	VERB
ftr-416	1258	43	on	on	ADP
ftr-416	1258	44	the	the	DET
ftr-416	1258	45	specific	specific	ADJ
ftr-416	1258	46	facts	fact	NOUN
ftr-416	1258	47	of	of	ADP
ftr-416	1258	48	the	the	DET
ftr-416	1258	49	case	case	NOUN
ftr-416	1258	50	,	,	PUNCT
ftr-416	1258	51	holding	hold	VERB
ftr-416	1258	52	that	that	SCONJ
ftr-416	1258	53	“	"	PUNCT
ftr-416	1258	54	the	the	DET
ftr-416	1258	55	gifts	gift	NOUN
ftr-416	1258	56	of	of	ADP
ftr-416	1258	57	income	income	NOUN
ftr-416	1258	58	are	be	AUX
ftr-416	1258	59	‘	'	PUNCT
ftr-416	1258	60	present	present	ADJ
ftr-416	1258	61	interests	interest	NOUN
ftr-416	1258	62	’	'	PUNCT
ftr-416	1258	63	which	which	PRON
ftr-416	1258	64	can	can	AUX
ftr-416	1258	65	not	not	PART
ftr-416	1258	66	be	be	AUX
ftr-416	1258	67	valued	value	VERB
ftr-416	1258	68	,	,	PUNCT
ftr-416	1258	69	”	"	PUNCT
ftr-416	1258	70	thus	thus	ADV
ftr-416	1258	71	,	,	PUNCT
ftr-416	1258	72	no	no	DET
ftr-416	1258	73	exclusions	exclusion	NOUN
ftr-416	1258	74	were	be	AUX
ftr-416	1258	75	allowed	allow	VERB
ftr-416	1258	76	)	)	PUNCT
ftr-416	1258	77	.	.	PUNCT
ftr-416	1259	1	203	203	NUM
ftr-416	1259	2	.	.	PUNCT
ftr-416	1260	1	ryerson	ryerson	PROPN
ftr-416	1260	2	v.	v.	PROPN
ftr-416	1260	3	united	united	PROPN
ftr-416	1260	4	states	states	PROPN
ftr-416	1260	5	,	,	PUNCT
ftr-416	1260	6	312	312	NUM
ftr-416	1260	7	u.s	u.s	PROPN
ftr-416	1260	8	.	.	PROPN
ftr-416	1260	9	405	405	NUM
ftr-416	1260	10	,	,	PUNCT
ftr-416	1260	11	409	409	NUM
ftr-416	1260	12	(	(	PUNCT
ftr-416	1260	13	1941	1941	NUM
ftr-416	1260	14	)	)	PUNCT
ftr-416	1260	15	(	(	PUNCT
ftr-416	1260	16	holding	hold	VERB
ftr-416	1260	17	that	that	SCONJ
ftr-416	1260	18	“	"	PUNCT
ftr-416	1260	19	those	those	PRON
ftr-416	1260	20	who	who	PRON
ftr-416	1260	21	might	might	AUX
ftr-416	1260	22	become	become	VERB
ftr-416	1260	23	entitled	entitled	ADJ
ftr-416	1260	24	to	to	ADP
ftr-416	1260	25	[	[	PUNCT
ftr-416	1260	26	the	the	DET
ftr-416	1260	27	gifted	gifted	ADJ
ftr-416	1260	28	property	property	NOUN
ftr-416	1260	29	]	]	PUNCT
ftr-416	1260	30	were	be	AUX
ftr-416	1260	31	ascertainable	ascertainable	ADJ
ftr-416	1260	32	only	only	ADV
ftr-416	1260	33	upon	upon	SCONJ
ftr-416	1260	34	the	the	DET
ftr-416	1260	35	happening	happening	NOUN
ftr-416	1260	36	of	of	ADP
ftr-416	1260	37	one	one	NUM
ftr-416	1260	38	or	or	CCONJ
ftr-416	1260	39	more	more	ADV
ftr-416	1260	40	uncertain	uncertain	ADJ
ftr-416	1260	41	future	future	ADJ
ftr-416	1260	42	events	event	NOUN
ftr-416	1260	43	”	"	PUNCT
ftr-416	1260	44	and	and	CCONJ
ftr-416	1260	45	,	,	PUNCT
ftr-416	1260	46	thus	thus	ADV
ftr-416	1260	47	,	,	PUNCT
ftr-416	1260	48	the	the	DET
ftr-416	1260	49	interests	interest	NOUN
ftr-416	1260	50	gifted	gift	VERB
ftr-416	1260	51	were	be	AUX
ftr-416	1260	52	future	future	ADJ
ftr-416	1260	53	interests	interest	NOUN
ftr-416	1260	54	)	)	PUNCT
ftr-416	1260	55	.	.	PUNCT
ftr-416	1261	1	to	to	PART
ftr-416	1261	2	demonstrate	demonstrate	VERB
ftr-416	1261	3	the	the	DET
ftr-416	1261	4	claimed	claim	VERB
ftr-416	1261	5	value.198	value.198	NOUN
ftr-416	1261	6	typically	typically	ADV
ftr-416	1261	7	,	,	PUNCT
ftr-416	1261	8	the	the	DET
ftr-416	1261	9	taxpayer	taxpayer	NOUN
ftr-416	1261	10	will	will	AUX
ftr-416	1261	11	be	be	AUX
ftr-416	1261	12	unable	unable	ADJ
ftr-416	1261	13	to	to	PART
ftr-416	1261	14	carry	carry	VERB
ftr-416	1261	15	this	this	DET
ftr-416	1261	16	burden	burden	NOUN
ftr-416	1261	17	;	;	PUNCT
ftr-416	1261	18	thus	thus	ADV
ftr-416	1261	19	,	,	PUNCT
ftr-416	1261	20	no	no	DET
ftr-416	1261	21	exclusions	exclusion	NOUN
ftr-416	1261	22	will	will	AUX
ftr-416	1261	23	be	be	AUX
ftr-416	1261	24	allowed	allow	VERB
ftr-416	1261	25	.	.	PUNCT
ftr-416	1262	1	presumably	presumably	ADV
ftr-416	1262	2	,	,	PUNCT
ftr-416	1262	3	in	in	ADP
ftr-416	1262	4	the	the	DET
ftr-416	1262	5	crummey	crummey	PROPN
ftr-416	1262	6	power	power	NOUN
ftr-416	1262	7	context	context	NOUN
ftr-416	1262	8	,	,	PUNCT
ftr-416	1262	9	the	the	DET
ftr-416	1262	10	taxpayer	taxpayer	NOUN
ftr-416	1262	11	will	will	AUX
ftr-416	1262	12	argue	argue	VERB
ftr-416	1262	13	that	that	SCONJ
ftr-416	1262	14	the	the	DET
ftr-416	1262	15	value	value	NOUN
ftr-416	1262	16	of	of	ADP
ftr-416	1262	17	the	the	DET
ftr-416	1262	18	withdrawal	withdrawal	NOUN
ftr-416	1262	19	right	right	ADV
ftr-416	1262	20	is	be	AUX
ftr-416	1262	21	equal	equal	ADJ
ftr-416	1262	22	to	to	ADP
ftr-416	1262	23	the	the	DET
ftr-416	1262	24	value	value	NOUN
ftr-416	1262	25	of	of	ADP
ftr-416	1262	26	the	the	DET
ftr-416	1262	27	property	property	NOUN
ftr-416	1262	28	.	.	PUNCT
ftr-416	1263	1	if	if	SCONJ
ftr-416	1263	2	this	this	PRON
ftr-416	1263	3	were	be	AUX
ftr-416	1263	4	the	the	DET
ftr-416	1263	5	case	case	NOUN
ftr-416	1263	6	,	,	PUNCT
ftr-416	1263	7	the	the	DET
ftr-416	1263	8	entire	entire	ADJ
ftr-416	1263	9	gift	gift	NOUN
ftr-416	1263	10	could	could	AUX
ftr-416	1263	11	potentially	potentially	ADV
ftr-416	1263	12	be	be	AUX
ftr-416	1263	13	offset	offset	VERB
ftr-416	1263	14	by	by	ADP
ftr-416	1263	15	the	the	DET
ftr-416	1263	16	annual	annual	ADJ
ftr-416	1263	17	exclusion	exclusion	NOUN
ftr-416	1263	18	.	.	PUNCT
ftr-416	1264	1	the	the	DET
ftr-416	1264	2	taxpayer	taxpayer	NOUN
ftr-416	1264	3	’s	’s	PART
ftr-416	1264	4	supposed	suppose	VERB
ftr-416	1264	5	argument	argument	NOUN
ftr-416	1264	6	is	be	AUX
ftr-416	1264	7	,	,	PUNCT
ftr-416	1264	8	however	however	ADV
ftr-416	1264	9	,	,	PUNCT
ftr-416	1264	10	untenable	untenable	ADJ
ftr-416	1264	11	.	.	PUNCT
ftr-416	1265	1	the	the	DET
ftr-416	1265	2	value	value	NOUN
ftr-416	1265	3	of	of	ADP
ftr-416	1265	4	the	the	DET
ftr-416	1265	5	withdrawal	withdrawal	NOUN
ftr-416	1265	6	power	power	NOUN
ftr-416	1265	7	must	must	AUX
ftr-416	1265	8	be	be	AUX
ftr-416	1265	9	determined	determine	VERB
ftr-416	1265	10	at	at	ADP
ftr-416	1265	11	the	the	DET
ftr-416	1265	12	time	time	NOUN
ftr-416	1265	13	of	of	ADP
ftr-416	1265	14	the	the	DET
ftr-416	1265	15	gift	gift	NOUN
ftr-416	1265	16	,	,	PUNCT
ftr-416	1265	17	i.e.	i.e.	X
ftr-416	1265	18	,	,	PUNCT
ftr-416	1265	19	when	when	SCONJ
ftr-416	1265	20	the	the	DET
ftr-416	1265	21	property	property	NOUN
ftr-416	1265	22	is	be	AUX
ftr-416	1265	23	transferred	transfer	VERB
ftr-416	1265	24	to	to	ADP
ftr-416	1265	25	the	the	DET
ftr-416	1265	26	trust.199	trust.199	NOUN
ftr-416	1265	27	at	at	ADP
ftr-416	1265	28	that	that	DET
ftr-416	1265	29	time	time	NOUN
ftr-416	1265	30	its	its	PRON
ftr-416	1265	31	value	value	NOUN
ftr-416	1265	32	is	be	AUX
ftr-416	1265	33	highly	highly	ADV
ftr-416	1265	34	speculative	speculative	ADJ
ftr-416	1265	35	.	.	PUNCT
ftr-416	1266	1	if	if	SCONJ
ftr-416	1266	2	the	the	DET
ftr-416	1266	3	power	power	NOUN
ftr-416	1266	4	-	-	PUNCT
ftr-416	1266	5	holder	holder	NOUN
ftr-416	1266	6	exercises	exercise	VERB
ftr-416	1266	7	the	the	DET
ftr-416	1266	8	withdrawal	withdrawal	NOUN
ftr-416	1266	9	power	power	NOUN
ftr-416	1266	10	,	,	PUNCT
ftr-416	1266	11	the	the	DET
ftr-416	1266	12	value	value	NOUN
ftr-416	1266	13	of	of	ADP
ftr-416	1266	14	the	the	DET
ftr-416	1266	15	right	right	NOUN
ftr-416	1266	16	should	should	AUX
ftr-416	1266	17	be	be	AUX
ftr-416	1266	18	approximately	approximately	ADV
ftr-416	1266	19	equal	equal	ADJ
ftr-416	1266	20	to	to	ADP
ftr-416	1266	21	the	the	DET
ftr-416	1266	22	value	value	NOUN
ftr-416	1266	23	of	of	ADP
ftr-416	1266	24	the	the	DET
ftr-416	1266	25	property	property	NOUN
ftr-416	1266	26	that	that	PRON
ftr-416	1266	27	could	could	AUX
ftr-416	1266	28	be	be	AUX
ftr-416	1266	29	withdrawn	withdraw	VERB
ftr-416	1266	30	.	.	PUNCT
ftr-416	1267	1	if	if	SCONJ
ftr-416	1267	2	the	the	DET
ftr-416	1267	3	power	power	NOUN
ftr-416	1267	4	is	be	AUX
ftr-416	1267	5	allowed	allow	VERB
ftr-416	1267	6	to	to	PART
ftr-416	1267	7	lapse,200	lapse,200	VERB
ftr-416	1267	8	however	however	ADV
ftr-416	1267	9	,	,	PUNCT
ftr-416	1267	10	it	it	PRON
ftr-416	1267	11	is	be	AUX
ftr-416	1267	12	valueless	valueless	NOUN
ftr-416	1267	13	.	.	PUNCT
ftr-416	1268	1	by	by	ADP
ftr-416	1268	2	assuming	assume	VERB
ftr-416	1268	3	that	that	SCONJ
ftr-416	1268	4	the	the	DET
ftr-416	1268	5	value	value	NOUN
ftr-416	1268	6	of	of	ADP
ftr-416	1268	7	a	a	DET
ftr-416	1268	8	power	power	NOUN
ftr-416	1268	9	to	to	PART
ftr-416	1268	10	withdraw	withdraw	VERB
ftr-416	1268	11	is	be	AUX
ftr-416	1268	12	equal	equal	ADJ
ftr-416	1268	13	to	to	ADP
ftr-416	1268	14	the	the	DET
ftr-416	1268	15	amount	amount	NOUN
ftr-416	1268	16	that	that	PRON
ftr-416	1268	17	can	can	AUX
ftr-416	1268	18	be	be	AUX
ftr-416	1268	19	withdrawn	withdraw	VERB
ftr-416	1268	20	,	,	PUNCT
ftr-416	1268	21	courts	court	NOUN
ftr-416	1268	22	(	(	PUNCT
ftr-416	1268	23	and	and	CCONJ
ftr-416	1268	24	the	the	DET
ftr-416	1268	25	irs	irs	PROPN
ftr-416	1268	26	)	)	PUNCT
ftr-416	1268	27	value	value	NOUN
ftr-416	1268	28	all	all	DET
ftr-416	1268	29	withdrawal	withdrawal	NOUN
ftr-416	1268	30	rights	right	NOUN
ftr-416	1268	31	,	,	PUNCT
ftr-416	1268	32	even	even	ADV
ftr-416	1268	33	lapsing	lapse	VERB
ftr-416	1268	34	rights	right	NOUN
ftr-416	1268	35	,	,	PUNCT
ftr-416	1268	36	as	as	SCONJ
ftr-416	1268	37	if	if	SCONJ
ftr-416	1268	38	it	it	PRON
ftr-416	1268	39	were	be	AUX
ftr-416	1268	40	certain	certain	ADJ
ftr-416	1268	41	that	that	SCONJ
ftr-416	1268	42	the	the	DET
ftr-416	1268	43	power	power	NOUN
ftr-416	1268	44	will	will	AUX
ftr-416	1268	45	be	be	AUX
ftr-416	1268	46	exercised	exercise	VERB
ftr-416	1268	47	.	.	PUNCT
ftr-416	1269	1	since	since	SCONJ
ftr-416	1269	2	this	this	DET
ftr-416	1269	3	assumption	assumption	NOUN
ftr-416	1269	4	is	be	AUX
ftr-416	1269	5	unjustifiable	unjustifiable	ADJ
ftr-416	1269	6	,	,	PUNCT
ftr-416	1269	7	valuation	valuation	NOUN
ftr-416	1269	8	of	of	ADP
ftr-416	1269	9	a	a	DET
ftr-416	1269	10	withdrawal	withdrawal	NOUN
ftr-416	1269	11	power	power	NOUN
ftr-416	1269	12	is	be	AUX
ftr-416	1269	13	speculative.201	speculative.201	VERB
ftr-416	1269	14	in	in	ADP
ftr-416	1269	15	similar	similar	ADJ
ftr-416	1269	16	circumstances	circumstance	NOUN
ftr-416	1269	17	,	,	PUNCT
ftr-416	1269	18	no	no	DET
ftr-416	1269	19	exclusion	exclusion	NOUN
ftr-416	1269	20	is	be	AUX
ftr-416	1269	21	allowed	allow	VERB
ftr-416	1269	22	if	if	SCONJ
ftr-416	1269	23	the	the	DET
ftr-416	1269	24	value	value	NOUN
ftr-416	1269	25	of	of	ADP
ftr-416	1269	26	the	the	DET
ftr-416	1269	27	present	present	ADJ
ftr-416	1269	28	interest	interest	NOUN
ftr-416	1269	29	can	can	AUX
ftr-416	1269	30	not	not	PART
ftr-416	1269	31	be	be	AUX
ftr-416	1269	32	determined.202	determined.202	PROPN
ftr-416	1269	33	indeed	indeed	ADV
ftr-416	1269	34	,	,	PUNCT
ftr-416	1269	35	the	the	DET
ftr-416	1269	36	united	united	PROPN
ftr-416	1269	37	states	states	PROPN
ftr-416	1269	38	supreme	supreme	PROPN
ftr-416	1269	39	court	court	PROPN
ftr-416	1269	40	has	have	AUX
ftr-416	1269	41	noted	note	VERB
ftr-416	1269	42	that	that	SCONJ
ftr-416	1269	43	the	the	DET
ftr-416	1269	44	annual	annual	ADJ
ftr-416	1269	45	exclusion	exclusion	NOUN
ftr-416	1269	46	is	be	AUX
ftr-416	1269	47	unwarranted	unwarranted	ADJ
ftr-416	1269	48	if	if	SCONJ
ftr-416	1269	49	the	the	DET
ftr-416	1269	50	amount	amount	NOUN
ftr-416	1269	51	that	that	PRON
ftr-416	1269	52	the	the	DET
ftr-416	1269	53	beneficiary	beneficiary	NOUN
ftr-416	1269	54	receives	receive	VERB
ftr-416	1269	55	is	be	AUX
ftr-416	1269	56	speculative.203	speculative.203	NUM
ftr-416	1269	57	this	this	DET
ftr-416	1269	58	case	case	NOUN
ftr-416	1269	59	is	be	AUX
ftr-416	1269	60	no	no	ADV
ftr-416	1269	61	different	different	ADJ
ftr-416	1269	62	.	.	PUNCT
ftr-416	1270	1	2003	2003	NUM
ftr-416	1270	2	]	]	PUNCT
ftr-416	1271	1	back	back	ADV
ftr-416	1271	2	to	to	ADP
ftr-416	1271	3	the	the	DET
ftr-416	1271	4	fu	fu	PROPN
ftr-416	1271	5	ture	ture	PROPN
ftr-416	1271	6	interest	interest	PROPN
ftr-416	1271	7	227	227	NUM
ftr-416	1271	8	204	204	NUM
ftr-416	1271	9	.	.	PUNCT
ftr-416	1271	10	197	197	NUM
ftr-416	1271	11	f.2d	f.2d	SYM
ftr-416	1271	12	107	107	NUM
ftr-416	1271	13	(	(	PUNCT
ftr-416	1271	14	2nd	2nd	ADJ
ftr-416	1271	15	cir	cir	NOUN
ftr-416	1271	16	.	.	PROPN
ftr-416	1271	17	1952	1952	NUM
ftr-416	1271	18	)	)	PUNCT
ftr-416	1271	19	.	.	PUNCT
ftr-416	1272	1	205	205	NUM
ftr-416	1272	2	.	.	PUNCT
ftr-416	1273	1	crummey	crummey	PROPN
ftr-416	1273	2	,	,	PUNCT
ftr-416	1273	3	397	397	NUM
ftr-416	1273	4	f.2d	f.2d	X
ftr-416	1273	5	at	at	ADP
ftr-416	1273	6	85	85	NUM
ftr-416	1273	7	-	-	SYM
ftr-416	1273	8	86	86	NUM
ftr-416	1273	9	.	.	PUNCT
ftr-416	1273	10	206	206	NUM
ftr-416	1273	11	.	.	PUNCT
ftr-416	1274	1	i	i	PRON
ftr-416	1274	2	d.	d.	PROPN
ftr-416	1274	3	;	;	PUNCT
ftr-416	1274	4	stifel	stifel	NOUN
ftr-416	1274	5	,	,	PUNCT
ftr-416	1274	6	197	197	NUM
ftr-416	1274	7	f.2d	f.2d	X
ftr-416	1274	8	at	at	ADP
ftr-416	1274	9	110	110	NUM
ftr-416	1274	10	.	.	PUNCT
ftr-416	1274	11	207	207	NUM
ftr-416	1274	12	.	.	PUNCT
ftr-416	1275	1	the	the	DET
ftr-416	1275	2	difference	difference	NOUN
ftr-416	1275	3	seems	seem	VERB
ftr-416	1275	4	much	much	ADV
ftr-416	1275	5	more	more	ADV
ftr-416	1275	6	significant	significant	ADJ
ftr-416	1275	7	in	in	ADP
ftr-416	1275	8	the	the	DET
ftr-416	1275	9	case	case	NOUN
ftr-416	1275	10	of	of	ADP
ftr-416	1275	11	a	a	DET
ftr-416	1275	12	lapsing	lapse	VERB
ftr-416	1275	13	power	power	NOUN
ftr-416	1275	14	as	as	ADP
ftr-416	1275	15	compared	compare	VERB
ftr-416	1275	16	to	to	ADP
ftr-416	1275	17	a	a	DET
ftr-416	1275	18	non	non	ADJ
ftr-416	1275	19	-	-	ADJ
ftr-416	1275	20	lapsing	lapsing	ADJ
ftr-416	1275	21	withdrawal	withdrawal	NOUN
ftr-416	1275	22	power	power	NOUN
ftr-416	1275	23	.	.	PUNCT
ftr-416	1276	1	see	see	VERB
ftr-416	1276	2	supra	supra	PROPN
ftr-416	1276	3	note	note	PROPN
ftr-416	1276	4	200	200	NUM
ftr-416	1276	5	.	.	NOUN
ftr-416	1276	6	208	208	NUM
ftr-416	1276	7	.	.	PUNCT
ftr-416	1277	1	see	see	VERB
ftr-416	1277	2	infra	infra	NOUN
ftr-416	1277	3	notes	note	VERB
ftr-416	1277	4	220	220	NUM
ftr-416	1277	5	-	-	SYM
ftr-416	1277	6	29	29	NUM
ftr-416	1277	7	and	and	CCONJ
ftr-416	1277	8	accompanying	accompany	VERB
ftr-416	1277	9	text	text	NOUN
ftr-416	1277	10	.	.	PUNCT
ftr-416	1278	1	209	209	NUM
ftr-416	1278	2	.	.	PUNCT
ftr-416	1279	1	see	see	VERB
ftr-416	1279	2	infra	infra	NOUN
ftr-416	1279	3	notes	note	VERB
ftr-416	1279	4	218	218	NUM
ftr-416	1279	5	-	-	SYM
ftr-416	1279	6	19	19	NUM
ftr-416	1279	7	and	and	CCONJ
ftr-416	1279	8	accompanying	accompany	VERB
ftr-416	1279	9	text	text	NOUN
ftr-416	1279	10	.	.	PUNCT
ftr-416	1280	1	210	210	NUM
ftr-416	1280	2	.	.	PUNCT
ftr-416	1281	1	see	see	VERB
ftr-416	1281	2	infra	infra	NOUN
ftr-416	1281	3	notes	note	VERB
ftr-416	1281	4	220	220	NUM
ftr-416	1281	5	-	-	SYM
ftr-416	1281	6	37	37	NUM
ftr-416	1281	7	and	and	CCONJ
ftr-416	1281	8	accompanying	accompany	VERB
ftr-416	1281	9	text	text	NOUN
ftr-416	1281	10	.	.	PUNCT
ftr-416	1282	1	the	the	DET
ftr-416	1282	2	analysis	analysis	NOUN
ftr-416	1282	3	described	describe	VERB
ftr-416	1282	4	in	in	ADP
ftr-416	1282	5	the	the	DET
ftr-416	1282	6	preceding	precede	VERB
ftr-416	1282	7	few	few	ADJ
ftr-416	1282	8	paragraphs	paragraph	NOUN
ftr-416	1282	9	may	may	AUX
ftr-416	1282	10	be	be	AUX
ftr-416	1282	11	reminiscent	reminiscent	ADJ
ftr-416	1282	12	of	of	ADP
ftr-416	1282	13	the	the	DET
ftr-416	1282	14	“	"	PUNCT
ftr-416	1282	15	likelihood	likelihood	NOUN
ftr-416	1282	16	”	"	PUNCT
ftr-416	1282	17	of	of	ADP
ftr-416	1282	18	exercise	exercise	NOUN
ftr-416	1282	19	test	test	NOUN
ftr-416	1282	20	described	describe	VERB
ftr-416	1282	21	in	in	ADP
ftr-416	1282	22	stifel	stifel	NOUN
ftr-416	1282	23	v.	v.	ADP
ftr-416	1282	24	commissioner204	commissioner204	PROPN
ftr-416	1282	25	and	and	CCONJ
ftr-416	1282	26	explicitly	explicitly	ADV
ftr-416	1282	27	rejected	reject	VERB
ftr-416	1282	28	in	in	ADP
ftr-416	1282	29	crummey.205	crummey.205	NOUN
ftr-416	1282	30	the	the	DET
ftr-416	1282	31	likelihood	likelihood	NOUN
ftr-416	1282	32	of	of	ADP
ftr-416	1282	33	payments	payment	NOUN
ftr-416	1282	34	test	test	NOUN
ftr-416	1282	35	requires	require	VERB
ftr-416	1282	36	consideration	consideration	NOUN
ftr-416	1282	37	of	of	ADP
ftr-416	1282	38	whether	whether	SCONJ
ftr-416	1282	39	it	it	PRON
ftr-416	1282	40	is	be	AUX
ftr-416	1282	41	likely	likely	ADJ
ftr-416	1282	42	that	that	SCONJ
ftr-416	1282	43	the	the	DET
ftr-416	1282	44	beneficiary	beneficiary	NOUN
ftr-416	1282	45	would	would	AUX
ftr-416	1282	46	exercise	exercise	VERB
ftr-416	1282	47	the	the	DET
ftr-416	1282	48	power.206	power.206	NOUN
ftr-416	1282	49	in	in	ADP
ftr-416	1282	50	contrast	contrast	NOUN
ftr-416	1282	51	,	,	PUNCT
ftr-416	1282	52	the	the	DET
ftr-416	1282	53	analysis	analysis	NOUN
ftr-416	1282	54	described	describe	VERB
ftr-416	1282	55	herein	herein	ADJ
ftr-416	1282	56	eschews	eschews	ADJ
ftr-416	1282	57	consideration	consideration	NOUN
ftr-416	1282	58	of	of	ADP
ftr-416	1282	59	such	such	ADJ
ftr-416	1282	60	likelihood	likelihood	NOUN
ftr-416	1282	61	.	.	PUNCT
ftr-416	1283	1	instead	instead	ADV
ftr-416	1283	2	,	,	PUNCT
ftr-416	1283	3	it	it	PRON
ftr-416	1283	4	is	be	AUX
ftr-416	1283	5	concluded	conclude	VERB
ftr-416	1283	6	that	that	SCONJ
ftr-416	1283	7	the	the	DET
ftr-416	1283	8	taxpayer	taxpayer	NOUN
ftr-416	1283	9	’s	’s	PART
ftr-416	1283	10	burden	burden	NOUN
ftr-416	1283	11	of	of	ADP
ftr-416	1283	12	demonstrating	demonstrate	VERB
ftr-416	1283	13	the	the	DET
ftr-416	1283	14	value	value	NOUN
ftr-416	1283	15	of	of	ADP
ftr-416	1283	16	the	the	DET
ftr-416	1283	17	withdrawal	withdrawal	NOUN
ftr-416	1283	18	power	power	NOUN
ftr-416	1283	19	can	can	AUX
ftr-416	1283	20	not	not	PART
ftr-416	1283	21	be	be	AUX
ftr-416	1283	22	met	meet	VERB
ftr-416	1283	23	due	due	ADP
ftr-416	1283	24	to	to	ADP
ftr-416	1283	25	the	the	DET
ftr-416	1283	26	inherent	inherent	ADJ
ftr-416	1283	27	uncertainty	uncertainty	NOUN
ftr-416	1283	28	surrounding	surround	VERB
ftr-416	1283	29	the	the	DET
ftr-416	1283	30	exercise	exercise	NOUN
ftr-416	1283	31	of	of	ADP
ftr-416	1283	32	the	the	DET
ftr-416	1283	33	withdrawal	withdrawal	NOUN
ftr-416	1283	34	right	right	INTJ
ftr-416	1283	35	.	.	PUNCT
ftr-416	1284	1	indeed	indeed	ADV
ftr-416	1284	2	,	,	PUNCT
ftr-416	1284	3	the	the	DET
ftr-416	1284	4	assumption	assumption	NOUN
ftr-416	1284	5	that	that	SCONJ
ftr-416	1284	6	the	the	DET
ftr-416	1284	7	value	value	NOUN
ftr-416	1284	8	of	of	ADP
ftr-416	1284	9	the	the	DET
ftr-416	1284	10	withdrawal	withdrawal	NOUN
ftr-416	1284	11	right	right	ADV
ftr-416	1284	12	is	be	AUX
ftr-416	1284	13	equal	equal	ADJ
ftr-416	1284	14	to	to	ADP
ftr-416	1284	15	the	the	DET
ftr-416	1284	16	value	value	NOUN
ftr-416	1284	17	of	of	ADP
ftr-416	1284	18	the	the	DET
ftr-416	1284	19	underlying	underlie	VERB
ftr-416	1284	20	property	property	NOUN
ftr-416	1284	21	is	be	AUX
ftr-416	1284	22	an	an	DET
ftr-416	1284	23	example	example	NOUN
ftr-416	1284	24	of	of	ADP
ftr-416	1284	25	the	the	DET
ftr-416	1284	26	“	"	PUNCT
ftr-416	1284	27	likelihood	likelihood	NOUN
ftr-416	1284	28	”	"	PUNCT
ftr-416	1284	29	of	of	ADP
ftr-416	1284	30	exercise	exercise	NOUN
ftr-416	1284	31	test	test	NOUN
ftr-416	1284	32	because	because	SCONJ
ftr-416	1284	33	it	it	PRON
ftr-416	1284	34	assumes	assume	VERB
ftr-416	1284	35	that	that	SCONJ
ftr-416	1284	36	the	the	DET
ftr-416	1284	37	power	power	NOUN
ftr-416	1284	38	-	-	PUNCT
ftr-416	1284	39	holder	holder	NOUN
ftr-416	1284	40	will	will	AUX
ftr-416	1284	41	exercise	exercise	VERB
ftr-416	1284	42	the	the	DET
ftr-416	1284	43	power	power	NOUN
ftr-416	1284	44	.	.	PUNCT
ftr-416	1285	1	it	it	PRON
ftr-416	1285	2	is	be	AUX
ftr-416	1285	3	therefore	therefore	ADV
ftr-416	1285	4	submitted	submit	VERB
ftr-416	1285	5	that	that	SCONJ
ftr-416	1285	6	the	the	DET
ftr-416	1285	7	plain	plain	ADJ
ftr-416	1285	8	meaning	meaning	NOUN
ftr-416	1285	9	of	of	ADP
ftr-416	1285	10	section	section	NOUN
ftr-416	1285	11	2503	2503	NUM
ftr-416	1285	12	,	,	PUNCT
ftr-416	1285	13	the	the	DET
ftr-416	1285	14	treasury	treasury	PROPN
ftr-416	1285	15	department	department	PROPN
ftr-416	1285	16	regulations	regulation	NOUN
ftr-416	1285	17	and	and	CCONJ
ftr-416	1285	18	united	united	PROPN
ftr-416	1285	19	states	states	PROPN
ftr-416	1285	20	supreme	supreme	PROPN
ftr-416	1285	21	court	court	PROPN
ftr-416	1285	22	precedents	precedent	NOUN
ftr-416	1285	23	concerning	concern	VERB
ftr-416	1285	24	the	the	DET
ftr-416	1285	25	annual	annual	ADJ
ftr-416	1285	26	exclusion	exclusion	NOUN
ftr-416	1285	27	,	,	PUNCT
ftr-416	1285	28	demonstrate	demonstrate	VERB
ftr-416	1285	29	that	that	SCONJ
ftr-416	1285	30	a	a	DET
ftr-416	1285	31	gift	gift	NOUN
ftr-416	1285	32	of	of	ADP
ftr-416	1285	33	a	a	DET
ftr-416	1285	34	withdrawal	withdrawal	NOUN
ftr-416	1285	35	power	power	NOUN
ftr-416	1285	36	is	be	AUX
ftr-416	1285	37	a	a	DET
ftr-416	1285	38	future	future	ADJ
ftr-416	1285	39	interest	interest	NOUN
ftr-416	1285	40	.	.	PUNCT
ftr-416	1286	1	thus	thus	ADV
ftr-416	1286	2	,	,	PUNCT
ftr-416	1286	3	crummey	crummey	PROPN
ftr-416	1286	4	was	be	AUX
ftr-416	1286	5	wrongly	wrongly	ADV
ftr-416	1286	6	decided	decide	VERB
ftr-416	1286	7	.	.	PUNCT
ftr-416	1287	1	admittedly	admittedly	ADV
ftr-416	1287	2	,	,	PUNCT
ftr-416	1287	3	it	it	PRON
ftr-416	1287	4	is	be	AUX
ftr-416	1287	5	possible	possible	ADJ
ftr-416	1287	6	,	,	PUNCT
ftr-416	1287	7	although	although	SCONJ
ftr-416	1287	8	tenuous	tenuous	ADJ
ftr-416	1287	9	,	,	PUNCT
ftr-416	1287	10	to	to	PART
ftr-416	1287	11	argue	argue	VERB
ftr-416	1287	12	otherwise	otherwise	ADV
ftr-416	1287	13	.	.	PUNCT
ftr-416	1288	1	arguably	arguably	ADV
ftr-416	1288	2	,	,	PUNCT
ftr-416	1288	3	a	a	DET
ftr-416	1288	4	withdrawal	withdrawal	NOUN
ftr-416	1288	5	right	right	NOUN
ftr-416	1288	6	may	may	AUX
ftr-416	1288	7	be	be	AUX
ftr-416	1288	8	the	the	DET
ftr-416	1288	9	functional	functional	ADJ
ftr-416	1288	10	equivalent	equivalent	NOUN
ftr-416	1288	11	of	of	ADP
ftr-416	1288	12	outright	outright	ADJ
ftr-416	1288	13	ownership	ownership	NOUN
ftr-416	1288	14	of	of	ADP
ftr-416	1288	15	the	the	DET
ftr-416	1288	16	property	property	NOUN
ftr-416	1288	17	.	.	PUNCT
ftr-416	1289	1	this	this	PRON
ftr-416	1289	2	disregards	disregard	VERB
ftr-416	1289	3	that	that	SCONJ
ftr-416	1289	4	the	the	DET
ftr-416	1289	5	donee	donee	NOUN
ftr-416	1289	6	receives	receive	VERB
ftr-416	1289	7	a	a	DET
ftr-416	1289	8	power	power	NOUN
ftr-416	1289	9	to	to	PART
ftr-416	1289	10	vest	vest	VERB
ftr-416	1289	11	property	property	NOUN
ftr-416	1289	12	in	in	ADP
ftr-416	1289	13	himself	himself	PRON
ftr-416	1289	14	as	as	SCONJ
ftr-416	1289	15	opposed	oppose	VERB
ftr-416	1289	16	to	to	ADP
ftr-416	1289	17	the	the	DET
ftr-416	1289	18	actual	actual	ADJ
ftr-416	1289	19	property	property	NOUN
ftr-416	1289	20	–	–	PUNCT
ftr-416	1289	21	a	a	DET
ftr-416	1289	22	small,207	small,207	NOUN
ftr-416	1289	23	but	but	CCONJ
ftr-416	1289	24	significant	significant	ADJ
ftr-416	1289	25	difference	difference	NOUN
ftr-416	1289	26	.	.	PUNCT
ftr-416	1290	1	a	a	DET
ftr-416	1290	2	difference	difference	NOUN
ftr-416	1290	3	that	that	PRON
ftr-416	1290	4	has	have	AUX
ftr-416	1290	5	,	,	PUNCT
ftr-416	1290	6	in	in	ADP
ftr-416	1290	7	fact	fact	NOUN
ftr-416	1290	8	,	,	PUNCT
ftr-416	1290	9	been	be	AUX
ftr-416	1290	10	dispositive	dispositive	ADJ
ftr-416	1290	11	in	in	ADP
ftr-416	1290	12	other	other	ADJ
ftr-416	1290	13	transfer	transfer	NOUN
ftr-416	1290	14	tax	tax	NOUN
ftr-416	1290	15	contexts.208	contexts.208	NOUN
ftr-416	1290	16	if	if	SCONJ
ftr-416	1290	17	crummey	crummey	NOUN
ftr-416	1290	18	powers	power	NOUN
ftr-416	1290	19	can	can	AUX
ftr-416	1290	20	be	be	AUX
ftr-416	1290	21	justified	justify	VERB
ftr-416	1290	22	at	at	ADV
ftr-416	1290	23	all	all	ADV
ftr-416	1290	24	,	,	PUNCT
ftr-416	1290	25	such	such	ADJ
ftr-416	1290	26	justification	justification	NOUN
ftr-416	1290	27	requires	require	VERB
ftr-416	1290	28	an	an	DET
ftr-416	1290	29	expansive	expansive	ADJ
ftr-416	1290	30	reading	reading	NOUN
ftr-416	1290	31	of	of	ADP
ftr-416	1290	32	section	section	NOUN
ftr-416	1290	33	2503	2503	NUM
ftr-416	1290	34	.	.	PUNCT
ftr-416	1291	1	provisions	provision	NOUN
ftr-416	1291	2	of	of	ADP
ftr-416	1291	3	the	the	DET
ftr-416	1291	4	code	code	NOUN
ftr-416	1291	5	granting	grant	VERB
ftr-416	1291	6	exclusions	exclusion	NOUN
ftr-416	1291	7	,	,	PUNCT
ftr-416	1291	8	however	however	ADV
ftr-416	1291	9	,	,	PUNCT
ftr-416	1291	10	must	must	AUX
ftr-416	1291	11	be	be	AUX
ftr-416	1291	12	narrowly	narrowly	ADV
ftr-416	1291	13	construed.209	construed.209	ADJ
ftr-416	1291	14	thus	thus	ADV
ftr-416	1291	15	,	,	PUNCT
ftr-416	1291	16	disregarding	disregard	VERB
ftr-416	1291	17	the	the	DET
ftr-416	1291	18	difference	difference	NOUN
ftr-416	1291	19	between	between	ADP
ftr-416	1291	20	a	a	DET
ftr-416	1291	21	gift	gift	NOUN
ftr-416	1291	22	of	of	ADP
ftr-416	1291	23	a	a	DET
ftr-416	1291	24	withdrawal	withdrawal	NOUN
ftr-416	1291	25	power	power	NOUN
ftr-416	1291	26	and	and	CCONJ
ftr-416	1291	27	a	a	DET
ftr-416	1291	28	gift	gift	NOUN
ftr-416	1291	29	of	of	ADP
ftr-416	1291	30	the	the	DET
ftr-416	1291	31	underlying	underlie	VERB
ftr-416	1291	32	property	property	NOUN
ftr-416	1291	33	is	be	AUX
ftr-416	1291	34	inappropriate	inappropriate	ADJ
ftr-416	1291	35	.	.	PUNCT
ftr-416	1292	1	moreover	moreover	ADV
ftr-416	1292	2	,	,	PUNCT
ftr-416	1292	3	as	as	SCONJ
ftr-416	1292	4	detailed	detailed	ADJ
ftr-416	1292	5	below	below	ADV
ftr-416	1292	6	,	,	PUNCT
ftr-416	1292	7	there	there	PRON
ftr-416	1292	8	are	be	VERB
ftr-416	1292	9	numerous	numerous	ADJ
ftr-416	1292	10	other	other	ADJ
ftr-416	1292	11	reasons	reason	NOUN
ftr-416	1292	12	to	to	PART
ftr-416	1292	13	dismiss	dismiss	VERB
ftr-416	1292	14	the	the	DET
ftr-416	1292	15	tenuous	tenuous	ADJ
ftr-416	1292	16	argument	argument	NOUN
ftr-416	1292	17	that	that	SCONJ
ftr-416	1292	18	a	a	DET
ftr-416	1292	19	withdrawal	withdrawal	NOUN
ftr-416	1292	20	power	power	NOUN
ftr-416	1292	21	is	be	AUX
ftr-416	1292	22	a	a	DET
ftr-416	1292	23	present	present	ADJ
ftr-416	1292	24	interest.210	interest.210	VERB
ftr-416	1292	25	2	2	NUM
ftr-416	1292	26	.	.	PUNCT
ftr-416	1293	1	the	the	DET
ftr-416	1293	2	inapposite	inapposite	ADJ
ftr-416	1293	3	income	income	NOUN
ftr-416	1293	4	tax	tax	NOUN
ftr-416	1293	5	analogies	analogy	NOUN
ftr-416	1293	6	–	–	PUNCT
ftr-416	1293	7	as	as	SCONJ
ftr-416	1293	8	mentioned	mention	VERB
ftr-416	1293	9	,	,	PUNCT
ftr-416	1293	10	in	in	ADP
ftr-416	1293	11	kieckhefer	kieckhefer	NOUN
ftr-416	1293	12	the	the	DET
ftr-416	1293	13	taxpayer	taxpayer	NOUN
ftr-416	1293	14	argued	argue	VERB
ftr-416	1293	15	that	that	SCONJ
ftr-416	1293	16	a	a	DET
ftr-416	1293	17	withdrawal	withdrawal	NOUN
ftr-416	1293	18	power	power	NOUN
ftr-416	1293	19	creates	create	VERB
ftr-416	1293	20	a	a	DET
ftr-416	1293	21	present	present	ADJ
ftr-416	1293	22	interest	interest	NOUN
ftr-416	1293	23	regardless	regardless	ADV
ftr-416	1293	24	of	of	ADP
ftr-416	1293	25	whether	whether	SCONJ
ftr-416	1293	26	the	the	DET
ftr-416	1293	27	beneficiary	beneficiary	NOUN
ftr-416	1293	28	is	be	AUX
ftr-416	1293	29	a	a	DET
ftr-416	1293	30	minor	minor	ADJ
ftr-416	1293	31	.	.	PUNCT
ftr-416	1294	1	its	its	PRON
ftr-416	1294	2	argument	argument	NOUN
ftr-416	1294	3	was	be	AUX
ftr-416	1294	4	based	base	VERB
ftr-416	1294	5	on	on	ADP
ftr-416	1294	6	the	the	DET
ftr-416	1294	7	228	228	NUM
ftr-416	1294	8	florida	florida	PROPN
ftr-416	1294	9	tax	tax	NOUN
ftr-416	1294	10	review	review	NOUN
ftr-416	1294	11	[	[	X
ftr-416	1294	12	vol.6:2	vol.6:2	VERB
ftr-416	1294	13	211	211	NUM
ftr-416	1294	14	.	.	PUNCT
ftr-416	1295	1	brief	brief	ADJ
ftr-416	1295	2	for	for	ADP
ftr-416	1295	3	petitioner	petitioner	NOUN
ftr-416	1295	4	taxpayer	taxpayer	NOUN
ftr-416	1295	5	at	at	ADP
ftr-416	1295	6	4,6	4,6	NUM
ftr-416	1295	7	,	,	PUNCT
ftr-416	1295	8	kieckhefer	kieckhefer	NOUN
ftr-416	1295	9	,	,	PUNCT
ftr-416	1295	10	189	189	NUM
ftr-416	1295	11	f.2d	f.2d	NOUN
ftr-416	1295	12	118	118	NUM
ftr-416	1295	13	(	(	PUNCT
ftr-416	1295	14	no	no	NOUN
ftr-416	1295	15	.	.	NOUN
ftr-416	1295	16	10301	10301	NUM
ftr-416	1295	17	)	)	PUNCT
ftr-416	1295	18	.	.	PUNCT
ftr-416	1296	1	the	the	DET
ftr-416	1296	2	taxpayers	taxpayer	NOUN
ftr-416	1296	3	did	do	AUX
ftr-416	1296	4	cite	cite	VERB
ftr-416	1296	5	one	one	NUM
ftr-416	1296	6	gift	gift	NOUN
ftr-416	1296	7	tax	tax	NOUN
ftr-416	1296	8	case	case	NOUN
ftr-416	1296	9	–	–	PUNCT
ftr-416	1296	10	strekalovsky	strekalovsky	ADV
ftr-416	1296	11	v.	v.	ADP
ftr-416	1296	12	delaney	delaney	PROPN
ftr-416	1296	13	.	.	PUNCT
ftr-416	1297	1	brief	brief	PROPN
ftr-416	1297	2	for	for	ADP
ftr-416	1297	3	petitioner	petitioner	NOUN
ftr-416	1297	4	taxpayer	taxpayer	NOUN
ftr-416	1297	5	at	at	ADP
ftr-416	1297	6	9	9	NUM
ftr-416	1297	7	,	,	PUNCT
ftr-416	1297	8	kieckhefer	kieckhefer	NOUN
ftr-416	1297	9	,	,	PUNCT
ftr-416	1297	10	189	189	NUM
ftr-416	1297	11	f.2d	f.2d	NOUN
ftr-416	1297	12	118	118	NUM
ftr-416	1297	13	,	,	PUNCT
ftr-416	1297	14	citing	cite	VERB
ftr-416	1297	15	,	,	PUNCT
ftr-416	1297	16	strekalovsky	strekalovsky	ADV
ftr-416	1297	17	v.	v.	ADP
ftr-416	1297	18	delaney	delaney	PROPN
ftr-416	1297	19	,	,	PUNCT
ftr-416	1297	20	78	78	NUM
ftr-416	1297	21	f.supp	f.supp	ADJ
ftr-416	1297	22	.	.	PROPN
ftr-416	1298	1	556	556	NUM
ftr-416	1298	2	(	(	PUNCT
ftr-416	1298	3	mass	mass	PROPN
ftr-416	1298	4	.	.	PROPN
ftr-416	1298	5	1948	1948	NUM
ftr-416	1298	6	)	)	PUNCT
ftr-416	1298	7	.	.	PUNCT
ftr-416	1299	1	as	as	SCONJ
ftr-416	1299	2	mentioned	mention	VERB
ftr-416	1299	3	,	,	PUNCT
ftr-416	1299	4	however	however	ADV
ftr-416	1299	5	,	,	PUNCT
ftr-416	1299	6	strekalovsky	strekalovsky	ADV
ftr-416	1299	7	,	,	PUNCT
ftr-416	1299	8	is	be	AUX
ftr-416	1299	9	not	not	PART
ftr-416	1299	10	on	on	ADP
ftr-416	1299	11	point	point	NOUN
ftr-416	1299	12	.	.	PUNCT
ftr-416	1300	1	see	see	VERB
ftr-416	1300	2	supra	supra	PROPN
ftr-416	1300	3	note	note	PROPN
ftr-416	1300	4	60	60	NUM
ftr-416	1300	5	.	.	PUNCT
ftr-416	1300	6	212	212	NUM
ftr-416	1300	7	.	.	PUNCT
ftr-416	1301	1	the	the	DET
ftr-416	1301	2	income	income	NOUN
ftr-416	1301	3	tax	tax	NOUN
ftr-416	1301	4	conclusion	conclusion	NOUN
ftr-416	1301	5	is	be	AUX
ftr-416	1301	6	not	not	PART
ftr-416	1301	7	necessarily	necessarily	ADV
ftr-416	1301	8	correct	correct	ADJ
ftr-416	1301	9	under	under	ADP
ftr-416	1301	10	current	current	ADJ
ftr-416	1301	11	income	income	NOUN
ftr-416	1301	12	tax	tax	NOUN
ftr-416	1301	13	law	law	NOUN
ftr-416	1301	14	.	.	PUNCT
ftr-416	1302	1	see	see	VERB
ftr-416	1302	2	supra	supra	PROPN
ftr-416	1302	3	note	note	PROPN
ftr-416	1302	4	136	136	NUM
ftr-416	1302	5	.	.	PUNCT
ftr-416	1302	6	213	213	NUM
ftr-416	1302	7	.	.	PUNCT
ftr-416	1303	1	see	see	VERB
ftr-416	1303	2	,	,	PUNCT
ftr-416	1303	3	e.g.	e.g.	ADV
ftr-416	1303	4	,	,	PUNCT
ftr-416	1303	5	jergens	jergen	NOUN
ftr-416	1303	6	v.	v.	ADP
ftr-416	1303	7	commissioner	commissioner	NOUN
ftr-416	1303	8	,	,	PUNCT
ftr-416	1303	9	136	136	NUM
ftr-416	1303	10	f.2d	f.2d	NOUN
ftr-416	1303	11	497	497	NUM
ftr-416	1303	12	,	,	PUNCT
ftr-416	1303	13	498	498	NUM
ftr-416	1303	14	(	(	PUNCT
ftr-416	1303	15	5th	5th	ADJ
ftr-416	1303	16	cir	cir	NOUN
ftr-416	1303	17	.	.	PUNCT
ftr-416	1303	18	1943	1943	NUM
ftr-416	1303	19	)	)	PUNCT
ftr-416	1303	20	(	(	PUNCT
ftr-416	1303	21	“	"	PUNCT
ftr-416	1303	22	the	the	DET
ftr-416	1303	23	taxpayer	taxpayer	NOUN
ftr-416	1303	24	was	be	AUX
ftr-416	1303	25	given	give	VERB
ftr-416	1303	26	control	control	NOUN
ftr-416	1303	27	so	so	ADV
ftr-416	1303	28	absolute	absolute	ADJ
ftr-416	1303	29	as	as	SCONJ
ftr-416	1303	30	to	to	PART
ftr-416	1303	31	be	be	AUX
ftr-416	1303	32	consonant	consonant	ADJ
ftr-416	1303	33	with	with	ADP
ftr-416	1303	34	full	full	ADJ
ftr-416	1303	35	ownership	ownership	NOUN
ftr-416	1303	36	.	.	PUNCT
ftr-416	1304	1	the	the	DET
ftr-416	1304	2	trust	trust	NOUN
ftr-416	1304	3	instrument	instrument	NOUN
ftr-416	1304	4	gave	give	VERB
ftr-416	1304	5	[	[	PUNCT
ftr-416	1304	6	the	the	DET
ftr-416	1304	7	taxpayer	taxpayer	NOUN
ftr-416	1304	8	]	]	PUNCT
ftr-416	1304	9	unlimited	unlimited	ADJ
ftr-416	1304	10	power	power	NOUN
ftr-416	1304	11	to	to	PART
ftr-416	1304	12	withdraw	withdraw	VERB
ftr-416	1304	13	[	[	PUNCT
ftr-416	1304	14	trust	trust	NOUN
ftr-416	1304	15	assets	asset	NOUN
ftr-416	1304	16	]	]	PUNCT
ftr-416	1304	17	”	"	PUNCT
ftr-416	1304	18	)	)	PUNCT
ftr-416	1304	19	;	;	PUNCT
ftr-416	1304	20	mallinckrodt	mallinckrodt	PROPN
ftr-416	1304	21	v.	v.	PROPN
ftr-416	1304	22	nunan	nunan	PROPN
ftr-416	1304	23	,	,	PUNCT
ftr-416	1304	24	146	146	NUM
ftr-416	1304	25	f.2d	f.2d	NOUN
ftr-416	1304	26	1	1	NUM
ftr-416	1304	27	,	,	PUNCT
ftr-416	1304	28	3	3	NUM
ftr-416	1304	29	-	-	SYM
ftr-416	1304	30	4	4	NUM
ftr-416	1304	31	(	(	PUNCT
ftr-416	1304	32	8th	8th	ADJ
ftr-416	1304	33	cir	cir	NOUN
ftr-416	1304	34	.	.	PUNCT
ftr-416	1304	35	1945	1945	NUM
ftr-416	1304	36	)	)	PUNCT
ftr-416	1304	37	;	;	PUNCT
ftr-416	1304	38	richardson	richardson	PROPN
ftr-416	1304	39	v.	v.	PROPN
ftr-416	1304	40	commissioner	commissioner	PROPN
ftr-416	1304	41	,	,	PUNCT
ftr-416	1304	42	121	121	NUM
ftr-416	1304	43	f.2d	f.2d	SYM
ftr-416	1304	44	1	1	NUM
ftr-416	1304	45	,	,	PUNCT
ftr-416	1304	46	2	2	NUM
ftr-416	1304	47	(	(	PUNCT
ftr-416	1304	48	2nd	2nd	ADJ
ftr-416	1304	49	cir	cir	NOUN
ftr-416	1304	50	.	.	PROPN
ftr-416	1304	51	1941	1941	NUM
ftr-416	1304	52	)	)	PUNCT
ftr-416	1304	53	.	.	PUNCT
ftr-416	1305	1	214	214	NUM
ftr-416	1305	2	.	.	PUNCT
ftr-416	1306	1	see	see	VERB
ftr-416	1306	2	,	,	PUNCT
ftr-416	1306	3	e.g.	e.g.	ADV
ftr-416	1306	4	,	,	PUNCT
ftr-416	1306	5	jergens	jergen	NOUN
ftr-416	1306	6	,	,	PUNCT
ftr-416	1306	7	136	136	NUM
ftr-416	1306	8	f.2d	f.2d	NOUN
ftr-416	1306	9	at	at	ADP
ftr-416	1306	10	498	498	NUM
ftr-416	1306	11	(	(	PUNCT
ftr-416	1306	12	citing	cite	VERB
ftr-416	1306	13	26	26	NUM
ftr-416	1306	14	irc	irc	PROPN
ftr-416	1306	15	§	§	PROPN
ftr-416	1306	16	22(a	22(a	NUM
ftr-416	1306	17	)	)	PUNCT
ftr-416	1306	18	(	(	PUNCT
ftr-416	1306	19	1936	1936	NUM
ftr-416	1306	20	)	)	PUNCT
ftr-416	1306	21	)	)	PUNCT
ftr-416	1306	22	.	.	PUNCT
ftr-416	1307	1	irc	irc	PROPN
ftr-416	1307	2	§	§	PROPN
ftr-416	1307	3	22(a	22(a	NUM
ftr-416	1307	4	)	)	PUNCT
ftr-416	1307	5	is	be	AUX
ftr-416	1307	6	the	the	DET
ftr-416	1307	7	predecessor	predecessor	NOUN
ftr-416	1307	8	to	to	PART
ftr-416	1307	9	irc	irc	VERB
ftr-416	1307	10	§	§	PROPN
ftr-416	1307	11	61	61	NUM
ftr-416	1307	12	of	of	ADP
ftr-416	1307	13	the	the	DET
ftr-416	1307	14	internal	internal	ADJ
ftr-416	1307	15	revenue	revenue	NOUN
ftr-416	1307	16	code	code	NOUN
ftr-416	1307	17	of	of	ADP
ftr-416	1307	18	1986	1986	NUM
ftr-416	1307	19	,	,	PUNCT
ftr-416	1307	20	as	as	SCONJ
ftr-416	1307	21	amended	amend	VERB
ftr-416	1307	22	(	(	PUNCT
ftr-416	1307	23	the	the	DET
ftr-416	1307	24	current	current	ADJ
ftr-416	1307	25	version	version	NOUN
ftr-416	1307	26	)	)	PUNCT
ftr-416	1307	27	.	.	PUNCT
ftr-416	1308	1	internal	internal	ADJ
ftr-416	1308	2	revenue	revenue	PROPN
ftr-416	1308	3	act	act	NOUN
ftr-416	1308	4	of	of	ADP
ftr-416	1308	5	1954	1954	NUM
ftr-416	1308	6	,	,	PUNCT
ftr-416	1308	7	68a	68a	NOUN
ftr-416	1308	8	stat	stat	VERB
ftr-416	1308	9	.	.	PUNCT
ftr-416	1309	1	931	931	NUM
ftr-416	1309	2	(	(	PUNCT
ftr-416	1309	3	appendix	appendix	NOUN
ftr-416	1309	4	)	)	PUNCT
ftr-416	1309	5	.	.	PUNCT
ftr-416	1310	1	215	215	NUM
ftr-416	1310	2	.	.	PUNCT
ftr-416	1310	3	compare	compare	VERB
ftr-416	1310	4	irc	irc	PROPN
ftr-416	1310	5	§	§	PROPN
ftr-416	1310	6	61	61	NUM
ftr-416	1310	7	with	with	ADP
ftr-416	1310	8	irc	irc	PROPN
ftr-416	1310	9	§	§	PROPN
ftr-416	1310	10	2503(b	2503(b	NUM
ftr-416	1310	11	)	)	PUNCT
ftr-416	1310	12	.	.	PUNCT
ftr-416	1311	1	216	216	NUM
ftr-416	1311	2	.	.	PUNCT
ftr-416	1311	3	mallinckrodt	mallinckrodt	PROPN
ftr-416	1311	4	,	,	PUNCT
ftr-416	1311	5	146	146	NUM
ftr-416	1311	6	f.2d	f.2d	X
ftr-416	1311	7	at	at	ADP
ftr-416	1311	8	4	4	NUM
ftr-416	1311	9	;	;	PUNCT
ftr-416	1311	10	russell	russell	PROPN
ftr-416	1311	11	v.	v.	PROPN
ftr-416	1311	12	commissioner	commissioner	PROPN
ftr-416	1311	13	,	,	PUNCT
ftr-416	1311	14	45	45	NUM
ftr-416	1311	15	b.t.a	b.t.a	NOUN
ftr-416	1311	16	.	.	PROPN
ftr-416	1311	17	397	397	NUM
ftr-416	1311	18	,	,	PUNCT
ftr-416	1311	19	401(1941	401(1941	NUM
ftr-416	1311	20	)	)	PUNCT
ftr-416	1311	21	(	(	PUNCT
ftr-416	1311	22	noting	note	VERB
ftr-416	1311	23	that	that	SCONJ
ftr-416	1311	24	the	the	DET
ftr-416	1311	25	property	property	NOUN
ftr-416	1311	26	and	and	CCONJ
ftr-416	1311	27	income	income	NOUN
ftr-416	1311	28	“	"	PUNCT
ftr-416	1311	29	are	be	AUX
ftr-416	1311	30	,	,	PUNCT
ftr-416	1311	31	in	in	ADP
ftr-416	1311	32	substance	substance	NOUN
ftr-416	1311	33	,	,	PUNCT
ftr-416	1311	34	[	[	X
ftr-416	1311	35	the	the	DET
ftr-416	1311	36	taxpayer	taxpayer	NOUN
ftr-416	1311	37	’s	’s	X
ftr-416	1311	38	]	]	PUNCT
ftr-416	1311	39	”	"	PUNCT
ftr-416	1311	40	)	)	PUNCT
ftr-416	1311	41	.	.	PUNCT
ftr-416	1312	1	see	see	VERB
ftr-416	1312	2	,	,	PUNCT
ftr-416	1312	3	e.g.	e.g.	ADV
ftr-416	1312	4	,	,	PUNCT
ftr-416	1312	5	jergens	jergen	NOUN
ftr-416	1312	6	,	,	PUNCT
ftr-416	1312	7	136	136	NUM
ftr-416	1312	8	f.2d	f.2d	NOUN
ftr-416	1312	9	at	at	ADP
ftr-416	1312	10	498	498	NUM
ftr-416	1312	11	(	(	PUNCT
ftr-416	1312	12	describing	describe	VERB
ftr-416	1312	13	the	the	DET
ftr-416	1312	14	issue	issue	NOUN
ftr-416	1312	15	,	,	PUNCT
ftr-416	1312	16	alternatively	alternatively	ADV
ftr-416	1312	17	as	as	SCONJ
ftr-416	1312	18	whether	whether	SCONJ
ftr-416	1312	19	the	the	DET
ftr-416	1312	20	taxpayer	taxpayer	NOUN
ftr-416	1312	21	had	have	VERB
ftr-416	1312	22	“	"	PUNCT
ftr-416	1312	23	full	full	ADJ
ftr-416	1312	24	ownership	ownership	NOUN
ftr-416	1312	25	”	"	PUNCT
ftr-416	1312	26	or	or	CCONJ
ftr-416	1312	27	“	"	PUNCT
ftr-416	1312	28	actual	actual	ADJ
ftr-416	1312	29	dominion	dominion	NOUN
ftr-416	1312	30	”	"	PUNCT
ftr-416	1312	31	over	over	ADP
ftr-416	1312	32	the	the	DET
ftr-416	1312	33	income	income	NOUN
ftr-416	1312	34	)	)	PUNCT
ftr-416	1312	35	.	.	PUNCT
ftr-416	1313	1	217	217	NUM
ftr-416	1313	2	.	.	PUNCT
ftr-416	1314	1	fondren	fondren	PROPN
ftr-416	1314	2	v.	v.	PROPN
ftr-416	1314	3	commissioner	commissioner	PROPN
ftr-416	1314	4	,	,	PUNCT
ftr-416	1314	5	324	324	NUM
ftr-416	1314	6	u.s	u.s	PROPN
ftr-416	1314	7	.	.	PROPN
ftr-416	1314	8	at	at	ADP
ftr-416	1314	9	18	18	NUM
ftr-416	1314	10	(	(	PUNCT
ftr-416	1314	11	1945	1945	NUM
ftr-416	1314	12	)	)	PUNCT
ftr-416	1314	13	(	(	PUNCT
ftr-416	1314	14	noting	note	VERB
ftr-416	1314	15	that	that	SCONJ
ftr-416	1314	16	vesting	vesting	NOUN
ftr-416	1314	17	is	be	AUX
ftr-416	1314	18	not	not	PART
ftr-416	1314	19	the	the	DET
ftr-416	1314	20	issue	issue	NOUN
ftr-416	1314	21	)	)	PUNCT
ftr-416	1314	22	;	;	PUNCT
ftr-416	1315	1	commissioner	commissioner	PROPN
ftr-416	1315	2	v.	v.	PROPN
ftr-416	1315	3	glos	glos	PROPN
ftr-416	1315	4	,	,	PUNCT
ftr-416	1315	5	123	123	NUM
ftr-416	1315	6	f.2d	f.2d	NOUN
ftr-416	1315	7	548	548	NUM
ftr-416	1315	8	,	,	PUNCT
ftr-416	1315	9	550	550	NUM
ftr-416	1315	10	(	(	PUNCT
ftr-416	1315	11	2d	2d	NOUN
ftr-416	1315	12	.	.	PUNCT
ftr-416	1316	1	cir	cir	PROPN
ftr-416	1316	2	.	.	PROPN
ftr-416	1316	3	1941	1941	NUM
ftr-416	1316	4	)	)	PUNCT
ftr-416	1316	5	.	.	PUNCT
ftr-416	1317	1	218	218	NUM
ftr-416	1317	2	.	.	PUNCT
ftr-416	1318	1	commissioner	commissioner	PROPN
ftr-416	1318	2	v.	v.	PROPN
ftr-416	1318	3	glenshaw	glenshaw	PROPN
ftr-416	1318	4	glass	glass	NOUN
ftr-416	1318	5	,	,	PUNCT
ftr-416	1318	6	348	348	NUM
ftr-416	1318	7	u.s	u.s	PROPN
ftr-416	1318	8	.	.	PROPN
ftr-416	1318	9	426	426	NUM
ftr-416	1318	10	,	,	PUNCT
ftr-416	1318	11	429	429	NUM
ftr-416	1318	12	(	(	PUNCT
ftr-416	1318	13	1955	1955	NUM
ftr-416	1318	14	)	)	PUNCT
ftr-416	1318	15	;	;	PUNCT
ftr-416	1318	16	helvering	helvere	VERB
ftr-416	1318	17	v.	v.	ADP
ftr-416	1318	18	clifford	clifford	PROPN
ftr-416	1318	19	,	,	PUNCT
ftr-416	1318	20	309	309	NUM
ftr-416	1318	21	u.s	u.s	PROPN
ftr-416	1318	22	.	.	PROPN
ftr-416	1318	23	331	331	NUM
ftr-416	1318	24	,	,	PUNCT
ftr-416	1318	25	334	334	NUM
ftr-416	1318	26	(	(	PUNCT
ftr-416	1318	27	1940	1940	NUM
ftr-416	1318	28	)	)	PUNCT
ftr-416	1318	29	;	;	PUNCT
ftr-416	1318	30	see	see	VERB
ftr-416	1318	31	also	also	ADV
ftr-416	1318	32	u.s	u.s	PROPN
ftr-416	1318	33	.	.	PROPN
ftr-416	1318	34	const	const	PROPN
ftr-416	1318	35	.	.	PUNCT
ftr-416	1319	1	amend	amend	PROPN
ftr-416	1319	2	xvi	xvi	NOUN
ftr-416	1319	3	;	;	PUNCT
ftr-416	1319	4	boris	boris	PROPN
ftr-416	1319	5	i.	i.	PROPN
ftr-416	1319	6	bittker	bittker	PROPN
ftr-416	1319	7	,	,	PUNCT
ftr-416	1319	8	a	a	DET
ftr-416	1319	9	“	"	PUNCT
ftr-416	1319	10	comprehensive	comprehensive	ADJ
ftr-416	1319	11	tax	tax	NOUN
ftr-416	1319	12	base	base	NOUN
ftr-416	1319	13	”	"	PUNCT
ftr-416	1319	14	as	as	ADP
ftr-416	1319	15	a	a	DET
ftr-416	1319	16	goal	goal	NOUN
ftr-416	1319	17	of	of	ADP
ftr-416	1319	18	income	income	NOUN
ftr-416	1319	19	tax	tax	NOUN
ftr-416	1319	20	reform	reform	NOUN
ftr-416	1319	21	,	,	PUNCT
ftr-416	1319	22	80	80	NUM
ftr-416	1319	23	harv	harv	NOUN
ftr-416	1319	24	.	.	PUNCT
ftr-416	1320	1	l.	l.	PROPN
ftr-416	1320	2	rev	rev	PROPN
ftr-416	1320	3	.	.	PROPN
ftr-416	1320	4	925	925	NUM
ftr-416	1320	5	,	,	PUNCT
ftr-416	1320	6	925	925	NUM
ftr-416	1320	7	(	(	PUNCT
ftr-416	1320	8	1967	1967	NUM
ftr-416	1320	9	)	)	PUNCT
ftr-416	1320	10	(	(	PUNCT
ftr-416	1320	11	“	"	PUNCT
ftr-416	1320	12	it	it	PRON
ftr-416	1320	13	is	be	AUX
ftr-416	1320	14	no	no	DET
ftr-416	1320	15	exaggeration	exaggeration	NOUN
ftr-416	1320	16	to	to	PART
ftr-416	1320	17	say	say	VERB
ftr-416	1320	18	that	that	SCONJ
ftr-416	1320	19	a	a	DET
ftr-416	1320	20	‘	'	PUNCT
ftr-416	1320	21	comprehensive	comprehensive	ADJ
ftr-416	1320	22	tax	tax	NOUN
ftr-416	1320	23	base	base	NOUN
ftr-416	1320	24	’	'	PUNCT
ftr-416	1320	25	.	.	PUNCT
ftr-416	1320	26	.	.	PUNCT
ftr-416	1321	1	.	.	PUNCT
ftr-416	1322	1	has	have	AUX
ftr-416	1322	2	come	come	VERB
ftr-416	1322	3	to	to	PART
ftr-416	1322	4	be	be	AUX
ftr-416	1322	5	the	the	DET
ftr-416	1322	6	major	major	ADJ
ftr-416	1322	7	organizing	organizing	NOUN
ftr-416	1322	8	concept	concept	NOUN
ftr-416	1322	9	in	in	ADP
ftr-416	1322	10	most	most	ADJ
ftr-416	1322	11	serious	serious	ADJ
ftr-416	1322	12	discussions	discussion	NOUN
ftr-416	1322	13	of	of	ADP
ftr-416	1322	14	our	our	PRON
ftr-416	1322	15	federal	federal	ADJ
ftr-416	1322	16	income	income	NOUN
ftr-416	1322	17	tax	tax	NOUN
ftr-416	1322	18	structure	structure	NOUN
ftr-416	1322	19	.	.	PUNCT
ftr-416	1322	20	”	"	PUNCT
ftr-416	1322	21	)	)	PUNCT
ftr-416	1322	22	.	.	PUNCT
ftr-416	1323	1	cf	cf	NOUN
ftr-416	1323	2	.	.	PUNCT
ftr-416	1324	1	nancy	nancy	PROPN
ftr-416	1324	2	h.	h.	PROPN
ftr-416	1324	3	kaufman	kaufman	PROPN
ftr-416	1324	4	,	,	PUNCT
ftr-416	1324	5	fairness	fairness	NOUN
ftr-416	1324	6	and	and	CCONJ
ftr-416	1324	7	the	the	DET
ftr-416	1324	8	taxation	taxation	NOUN
ftr-416	1324	9	of	of	ADP
ftr-416	1324	10	international	international	ADJ
ftr-416	1324	11	income	income	NOUN
ftr-416	1324	12	,	,	PUNCT
ftr-416	1324	13	29	29	NUM
ftr-416	1324	14	law	law	NOUN
ftr-416	1324	15	&	&	CCONJ
ftr-416	1324	16	pol’y	pol’y	NOUN
ftr-416	1324	17	in	in	ADP
ftr-416	1324	18	int’l	int’l	NUM
ftr-416	1324	19	bus	bus	NOUN
ftr-416	1324	20	.	.	PUNCT
ftr-416	1325	1	145	145	NUM
ftr-416	1325	2	,	,	PUNCT
ftr-416	1325	3	203	203	NUM
ftr-416	1325	4	(	(	PUNCT
ftr-416	1325	5	“	"	PUNCT
ftr-416	1325	6	[	[	X
ftr-416	1325	7	w]e	w]e	NOUN
ftr-416	1325	8	should	should	AUX
ftr-416	1325	9	stop	stop	VERB
ftr-416	1325	10	asserting	assert	VERB
ftr-416	1325	11	.	.	PUNCT
ftr-416	1325	12	.	.	PUNCT
ftr-416	1325	13	.	.	PUNCT
ftr-416	1326	1	that	that	DET
ftr-416	1326	2	fairness	fairness	NOUN
ftr-416	1326	3	in	in	ADP
ftr-416	1326	4	the	the	DET
ftr-416	1326	5	international	international	ADJ
ftr-416	1326	6	tax	tax	NOUN
ftr-416	1326	7	system	system	NOUN
ftr-416	1326	8	necessitates	necessitate	VERB
ftr-416	1326	9	the	the	DET
ftr-416	1326	10	adoption	adoption	NOUN
ftr-416	1326	11	of	of	ADP
ftr-416	1326	12	a	a	DET
ftr-416	1326	13	worldwide	worldwide	ADJ
ftr-416	1326	14	tax	tax	NOUN
ftr-416	1326	15	base	base	NOUN
ftr-416	1326	16	.	.	PUNCT
ftr-416	1326	17	.	.	PUNCT
ftr-416	1326	18	.	.	PUNCT
ftr-416	1326	19	”	"	PUNCT
ftr-416	1326	20	)	)	PUNCT
ftr-416	1326	21	.	.	PUNCT
ftr-416	1327	1	income	income	NOUN
ftr-416	1327	2	tax	tax	NOUN
ftr-416	1327	3	consequences	consequence	NOUN
ftr-416	1327	4	concerning	concern	VERB
ftr-416	1327	5	withdrawal	withdrawal	NOUN
ftr-416	1327	6	powers.211	powers.211	NOUN
ftr-416	1327	7	specifically	specifically	ADV
ftr-416	1327	8	,	,	PUNCT
ftr-416	1327	9	at	at	ADP
ftr-416	1327	10	that	that	DET
ftr-416	1327	11	time	time	NOUN
ftr-416	1327	12	,	,	PUNCT
ftr-416	1327	13	a	a	DET
ftr-416	1327	14	holder	holder	NOUN
ftr-416	1327	15	of	of	ADP
ftr-416	1327	16	a	a	DET
ftr-416	1327	17	demand	demand	NOUN
ftr-416	1327	18	power	power	NOUN
ftr-416	1327	19	was	be	AUX
ftr-416	1327	20	taxed	tax	VERB
ftr-416	1327	21	on	on	ADP
ftr-416	1327	22	the	the	DET
ftr-416	1327	23	income	income	NOUN
ftr-416	1327	24	earned	earn	VERB
ftr-416	1327	25	by	by	ADP
ftr-416	1327	26	the	the	DET
ftr-416	1327	27	property.212	property.212	PROPN
ftr-416	1327	28	thus	thus	ADV
ftr-416	1327	29	,	,	PUNCT
ftr-416	1327	30	the	the	DET
ftr-416	1327	31	taxpayer	taxpayer	NOUN
ftr-416	1327	32	argued	argue	VERB
ftr-416	1327	33	,	,	PUNCT
ftr-416	1327	34	the	the	DET
ftr-416	1327	35	power	power	NOUN
ftr-416	1327	36	-	-	PUNCT
ftr-416	1327	37	holder	holder	NOUN
ftr-416	1327	38	should	should	AUX
ftr-416	1327	39	be	be	AUX
ftr-416	1327	40	treated	treat	VERB
ftr-416	1327	41	as	as	ADP
ftr-416	1327	42	having	having	AUX
ftr-416	1327	43	received	receive	VERB
ftr-416	1327	44	outright	outright	ADJ
ftr-416	1327	45	ownership	ownership	NOUN
ftr-416	1327	46	for	for	ADP
ftr-416	1327	47	gift	gift	NOUN
ftr-416	1327	48	tax	tax	NOUN
ftr-416	1327	49	purposes	purpose	NOUN
ftr-416	1327	50	.	.	PUNCT
ftr-416	1328	1	certainly	certainly	ADV
ftr-416	1328	2	,	,	PUNCT
ftr-416	1328	3	dicta	dicta	ADJ
ftr-416	1328	4	in	in	ADP
ftr-416	1328	5	some	some	PRON
ftr-416	1328	6	of	of	ADP
ftr-416	1328	7	the	the	DET
ftr-416	1328	8	cases	case	NOUN
ftr-416	1328	9	cited	cite	VERB
ftr-416	1328	10	by	by	ADP
ftr-416	1328	11	the	the	DET
ftr-416	1328	12	kieckhefer	kieckhefer	NOUN
ftr-416	1328	13	taxpayers	taxpayer	NOUN
ftr-416	1328	14	support	support	VERB
ftr-416	1328	15	their	their	PRON
ftr-416	1328	16	conclusion.213	conclusion.213	NOUN
ftr-416	1328	17	these	these	DET
ftr-416	1328	18	cases	case	NOUN
ftr-416	1328	19	,	,	PUNCT
ftr-416	1328	20	however	however	ADV
ftr-416	1328	21	,	,	PUNCT
ftr-416	1328	22	all	all	PRON
ftr-416	1328	23	involve	involve	VERB
ftr-416	1328	24	the	the	DET
ftr-416	1328	25	federal	federal	ADJ
ftr-416	1328	26	income	income	NOUN
ftr-416	1328	27	tax	tax	NOUN
ftr-416	1328	28	and	and	CCONJ
ftr-416	1328	29	the	the	DET
ftr-416	1328	30	code	code	NOUN
ftr-416	1328	31	section	section	NOUN
ftr-416	1328	32	defining	define	VERB
ftr-416	1328	33	gross	gross	ADJ
ftr-416	1328	34	income.214	income.214	ADJ
ftr-416	1328	35	applying	apply	VERB
ftr-416	1328	36	these	these	DET
ftr-416	1328	37	cases	case	NOUN
ftr-416	1328	38	in	in	ADP
ftr-416	1328	39	the	the	DET
ftr-416	1328	40	annual	annual	ADJ
ftr-416	1328	41	exclusion	exclusion	NOUN
ftr-416	1328	42	context	context	NOUN
ftr-416	1328	43	requires	require	VERB
ftr-416	1328	44	drawing	draw	VERB
ftr-416	1328	45	an	an	DET
ftr-416	1328	46	analogy	analogy	NOUN
ftr-416	1328	47	between	between	ADP
ftr-416	1328	48	drastically	drastically	ADV
ftr-416	1328	49	different	different	ADJ
ftr-416	1328	50	sections	section	NOUN
ftr-416	1328	51	of	of	ADP
ftr-416	1328	52	the	the	DET
ftr-416	1328	53	code.215	code.215	NOUN
ftr-416	1328	54	moreover	moreover	ADV
ftr-416	1328	55	,	,	PUNCT
ftr-416	1328	56	the	the	DET
ftr-416	1328	57	issue	issue	NOUN
ftr-416	1328	58	in	in	ADP
ftr-416	1328	59	the	the	DET
ftr-416	1328	60	income	income	NOUN
ftr-416	1328	61	tax	tax	NOUN
ftr-416	1328	62	cases	case	NOUN
ftr-416	1328	63	was	be	AUX
ftr-416	1328	64	whether	whether	SCONJ
ftr-416	1328	65	the	the	DET
ftr-416	1328	66	taxpayer	taxpayer	NOUN
ftr-416	1328	67	had	have	VERB
ftr-416	1328	68	dominion	dominion	NOUN
ftr-416	1328	69	over	over	ADP
ftr-416	1328	70	the	the	DET
ftr-416	1328	71	income	income	NOUN
ftr-416	1328	72	and	and	CCONJ
ftr-416	1328	73	whether	whether	SCONJ
ftr-416	1328	74	she	she	PRON
ftr-416	1328	75	owned	own	VERB
ftr-416	1328	76	the	the	DET
ftr-416	1328	77	income.216	income.216	PRON
ftr-416	1328	78	such	such	ADJ
ftr-416	1328	79	dominion	dominion	NOUN
ftr-416	1328	80	or	or	CCONJ
ftr-416	1328	81	ownership	ownership	NOUN
ftr-416	1328	82	is	be	AUX
ftr-416	1328	83	,	,	PUNCT
ftr-416	1328	84	however	however	ADV
ftr-416	1328	85	,	,	PUNCT
ftr-416	1328	86	irrelevant	irrelevant	ADJ
ftr-416	1328	87	in	in	ADP
ftr-416	1328	88	determining	determine	VERB
ftr-416	1328	89	whether	whether	SCONJ
ftr-416	1328	90	a	a	DET
ftr-416	1328	91	gift	gift	NOUN
ftr-416	1328	92	is	be	AUX
ftr-416	1328	93	a	a	DET
ftr-416	1328	94	present	present	ADJ
ftr-416	1328	95	interest.217	interest.217	NOUN
ftr-416	1328	96	in	in	ADP
ftr-416	1328	97	defining	define	VERB
ftr-416	1328	98	“	"	PUNCT
ftr-416	1328	99	gross	gross	ADJ
ftr-416	1328	100	income	income	NOUN
ftr-416	1328	101	”	"	PUNCT
ftr-416	1328	102	in	in	ADP
ftr-416	1328	103	the	the	DET
ftr-416	1328	104	code	code	NOUN
ftr-416	1328	105	,	,	PUNCT
ftr-416	1328	106	congress	congress	PROPN
ftr-416	1328	107	exercised	exercise	VERB
ftr-416	1328	108	the	the	DET
ftr-416	1328	109	“	"	PUNCT
ftr-416	1328	110	full	full	ADJ
ftr-416	1328	111	measure	measure	NOUN
ftr-416	1328	112	of	of	ADP
ftr-416	1328	113	[	[	X
ftr-416	1328	114	its	its	PRON
ftr-416	1328	115	]	]	PUNCT
ftr-416	1328	116	taxing	tax	VERB
ftr-416	1328	117	power	power	NOUN
ftr-416	1328	118	.	.	PUNCT
ftr-416	1328	119	”218	”218	NOUN
ftr-416	1328	120	in	in	ADP
ftr-416	1328	121	contrast	contrast	NOUN
ftr-416	1328	122	,	,	PUNCT
ftr-416	1328	123	federal	federal	ADJ
ftr-416	1328	124	estate	estate	NOUN
ftr-416	1328	125	and	and	CCONJ
ftr-416	1328	126	gift	gift	NOUN
ftr-416	1328	127	tax	tax	NOUN
ftr-416	1328	128	provisions	provision	NOUN
ftr-416	1328	129	have	have	AUX
ftr-416	1328	130	never	never	ADV
ftr-416	1328	131	been	be	AUX
ftr-416	1328	132	given	give	VERB
ftr-416	1328	133	such	such	ADJ
ftr-416	1328	134	broad	broad	ADJ
ftr-416	1328	135	construction	construction	NOUN
ftr-416	1328	136	.	.	PUNCT
ftr-416	1329	1	moreover	moreover	ADV
ftr-416	1329	2	,	,	PUNCT
ftr-416	1329	3	the	the	DET
ftr-416	1329	4	2003	2003	NUM
ftr-416	1329	5	]	]	PUNCT
ftr-416	1329	6	back	back	ADV
ftr-416	1329	7	to	to	ADP
ftr-416	1329	8	the	the	DET
ftr-416	1329	9	fu	fu	PROPN
ftr-416	1329	10	ture	ture	PROPN
ftr-416	1329	11	interest	interest	PROPN
ftr-416	1329	12	229	229	NUM
ftr-416	1329	13	219	219	NUM
ftr-416	1329	14	.	.	PUNCT
ftr-416	1330	1	stinson	stinson	PROPN
ftr-416	1330	2	estate	estate	PROPN
ftr-416	1330	3	v.	v.	PROPN
ftr-416	1330	4	united	united	PROPN
ftr-416	1330	5	states	states	PROPN
ftr-416	1330	6	,	,	PUNCT
ftr-416	1330	7	214	214	NUM
ftr-416	1330	8	f.3d	f.3d	NUM
ftr-416	1330	9	846	846	NUM
ftr-416	1330	10	,	,	PUNCT
ftr-416	1330	11	848	848	NUM
ftr-416	1330	12	(	(	PUNCT
ftr-416	1330	13	7th	7th	ADJ
ftr-416	1330	14	cir	cir	NOUN
ftr-416	1330	15	.	.	PROPN
ftr-416	1330	16	2000	2000	NUM
ftr-416	1330	17	)	)	PUNCT
ftr-416	1330	18	(	(	PUNCT
ftr-416	1330	19	“	"	PUNCT
ftr-416	1330	20	internal	internal	ADJ
ftr-416	1330	21	revenue	revenue	NOUN
ftr-416	1330	22	code	code	NOUN
ftr-416	1330	23	provisions	provision	NOUN
ftr-416	1330	24	dealing	deal	VERB
ftr-416	1330	25	with	with	ADP
ftr-416	1330	26	deductions	deduction	NOUN
ftr-416	1330	27	,	,	PUNCT
ftr-416	1330	28	exemptions	exemption	NOUN
ftr-416	1330	29	,	,	PUNCT
ftr-416	1330	30	and	and	CCONJ
ftr-416	1330	31	exclusions	exclusion	NOUN
ftr-416	1330	32	are	be	AUX
ftr-416	1330	33	matters	matter	NOUN
ftr-416	1330	34	of	of	ADP
ftr-416	1330	35	legislative	legislative	ADJ
ftr-416	1330	36	grace	grace	NOUN
ftr-416	1330	37	.	.	PUNCT
ftr-416	1331	1	the	the	DET
ftr-416	1331	2	[	[	NOUN
ftr-416	1331	3	annual	annual	ADJ
ftr-416	1331	4	]	]	PUNCT
ftr-416	1331	5	exclusion	exclusion	NOUN
ftr-416	1331	6	must	must	AUX
ftr-416	1331	7	be	be	AUX
ftr-416	1331	8	narrowly	narrowly	ADV
ftr-416	1331	9	construed	construe	VERB
ftr-416	1331	10	.	.	PUNCT
ftr-416	1331	11	.	.	PUNCT
ftr-416	1331	12	.	.	PUNCT
ftr-416	1332	1	(	(	PUNCT
ftr-416	1332	2	citations	citation	NOUN
ftr-416	1332	3	omitted	omit	VERB
ftr-416	1332	4	)	)	PUNCT
ftr-416	1332	5	)	)	PUNCT
ftr-416	1332	6	;	;	PUNCT
ftr-416	1332	7	see	see	VERB
ftr-416	1332	8	also	also	ADV
ftr-416	1332	9	indopco	indopco	PROPN
ftr-416	1332	10	inc	inc	PROPN
ftr-416	1332	11	.	.	PROPN
ftr-416	1333	1	v.	v.	PROPN
ftr-416	1333	2	commissioner	commissioner	PROPN
ftr-416	1333	3	,	,	PUNCT
ftr-416	1333	4	503	503	NUM
ftr-416	1333	5	u.s	u.s	PROPN
ftr-416	1333	6	.	.	PROPN
ftr-416	1333	7	79	79	NUM
ftr-416	1333	8	,	,	PUNCT
ftr-416	1333	9	84	84	NUM
ftr-416	1333	10	(	(	PUNCT
ftr-416	1333	11	1992	1992	NUM
ftr-416	1333	12	)	)	PUNCT
ftr-416	1333	13	(	(	PUNCT
ftr-416	1333	14	concerning	concern	VERB
ftr-416	1333	15	the	the	DET
ftr-416	1333	16	federal	federal	ADJ
ftr-416	1333	17	income	income	NOUN
ftr-416	1333	18	tax	tax	NOUN
ftr-416	1333	19	deduction	deduction	NOUN
ftr-416	1333	20	for	for	ADP
ftr-416	1333	21	business	business	NOUN
ftr-416	1333	22	expenses	expense	NOUN
ftr-416	1333	23	)	)	PUNCT
ftr-416	1333	24	;	;	PUNCT
ftr-416	1333	25	wisely	wisely	ADV
ftr-416	1333	26	v.	v.	ADP
ftr-416	1333	27	united	united	PROPN
ftr-416	1333	28	states	states	PROPN
ftr-416	1333	29	,	,	PUNCT
ftr-416	1333	30	893	893	NUM
ftr-416	1333	31	f.2d	f.2d	ADP
ftr-416	1333	32	660	660	NUM
ftr-416	1333	33	,	,	PUNCT
ftr-416	1333	34	666	666	NUM
ftr-416	1333	35	(	(	PUNCT
ftr-416	1333	36	4th	4th	ADJ
ftr-416	1333	37	cir	cir	NOUN
ftr-416	1333	38	.	.	PUNCT
ftr-416	1333	39	1990	1990	NUM
ftr-416	1333	40	)	)	PUNCT
ftr-416	1333	41	.	.	PUNCT
ftr-416	1334	1	220	220	NUM
ftr-416	1334	2	.	.	PUNCT
ftr-416	1334	3	of	of	ADP
ftr-416	1334	4	course	course	NOUN
ftr-416	1334	5	,	,	PUNCT
ftr-416	1334	6	the	the	DET
ftr-416	1334	7	issue	issue	NOUN
ftr-416	1334	8	is	be	AUX
ftr-416	1334	9	whether	whether	SCONJ
ftr-416	1334	10	the	the	DET
ftr-416	1334	11	power	power	NOUN
ftr-416	1334	12	creates	create	VERB
ftr-416	1334	13	a	a	DET
ftr-416	1334	14	present	present	ADJ
ftr-416	1334	15	interest	interest	NOUN
ftr-416	1334	16	.	.	PUNCT
ftr-416	1335	1	irc	irc	PROPN
ftr-416	1335	2	§	§	PROPN
ftr-416	1335	3	2503(b	2503(b	NUM
ftr-416	1335	4	)	)	PUNCT
ftr-416	1335	5	.	.	PUNCT
ftr-416	1336	1	however	however	ADV
ftr-416	1336	2	,	,	PUNCT
ftr-416	1336	3	some	some	DET
ftr-416	1336	4	cases	case	NOUN
ftr-416	1336	5	discuss	discuss	VERB
ftr-416	1336	6	the	the	DET
ftr-416	1336	7	issue	issue	NOUN
ftr-416	1336	8	in	in	ADP
ftr-416	1336	9	terms	term	NOUN
ftr-416	1336	10	of	of	ADP
ftr-416	1336	11	outright	outright	ADJ
ftr-416	1336	12	ownership	ownership	NOUN
ftr-416	1336	13	.	.	PUNCT
ftr-416	1337	1	see	see	VERB
ftr-416	1337	2	supra	supra	PROPN
ftr-416	1337	3	note	note	PROPN
ftr-416	1337	4	189	189	NUM
ftr-416	1337	5	.	.	PUNCT
ftr-416	1338	1	cf	cf	NOUN
ftr-416	1338	2	.	.	PUNCT
ftr-416	1339	1	supra	supra	PROPN
ftr-416	1339	2	notes	note	VERB
ftr-416	1339	3	216	216	NUM
ftr-416	1339	4	-	-	SYM
ftr-416	1339	5	17	17	NUM
ftr-416	1339	6	and	and	CCONJ
ftr-416	1339	7	accompanying	accompany	VERB
ftr-416	1339	8	text	text	NOUN
ftr-416	1339	9	.	.	PUNCT
ftr-416	1340	1	221	221	NUM
ftr-416	1340	2	.	.	PUNCT
ftr-416	1341	1	in	in	ADP
ftr-416	1341	2	some	some	DET
ftr-416	1341	3	cases	case	NOUN
ftr-416	1341	4	,	,	PUNCT
ftr-416	1341	5	a	a	DET
ftr-416	1341	6	power	power	NOUN
ftr-416	1341	7	to	to	PART
ftr-416	1341	8	vest	vest	VERB
ftr-416	1341	9	property	property	NOUN
ftr-416	1341	10	in	in	ADP
ftr-416	1341	11	oneself	oneself	PRON
ftr-416	1341	12	is	be	AUX
ftr-416	1341	13	treated	treat	VERB
ftr-416	1341	14	similarly	similarly	ADV
ftr-416	1341	15	to	to	ADP
ftr-416	1341	16	outright	outright	ADJ
ftr-416	1341	17	ownership	ownership	NOUN
ftr-416	1341	18	of	of	ADP
ftr-416	1341	19	the	the	DET
ftr-416	1341	20	underlying	underlie	VERB
ftr-416	1341	21	property	property	NOUN
ftr-416	1341	22	.	.	PUNCT
ftr-416	1342	1	see	see	VERB
ftr-416	1342	2	,	,	PUNCT
ftr-416	1342	3	e.g.	e.g.	ADV
ftr-416	1342	4	,	,	PUNCT
ftr-416	1342	5	heidrich	heidrich	PROPN
ftr-416	1342	6	v.	v.	PROPN
ftr-416	1342	7	commissioner	commissioner	PROPN
ftr-416	1342	8	,	,	PUNCT
ftr-416	1342	9	55	55	NUM
ftr-416	1342	10	t.c	t.c	NOUN
ftr-416	1342	11	.	.	PROPN
ftr-416	1342	12	746	746	NUM
ftr-416	1342	13	,	,	PUNCT
ftr-416	1342	14	752	752	NUM
ftr-416	1342	15	(	(	PUNCT
ftr-416	1342	16	1971	1971	NUM
ftr-416	1342	17	)	)	PUNCT
ftr-416	1342	18	;	;	PUNCT
ftr-416	1342	19	rev	rev	PROPN
ftr-416	1342	20	.	.	PROPN
ftr-416	1343	1	rul	rul	NOUN
ftr-416	1343	2	.	.	PUNCT
ftr-416	1344	1	74	74	NUM
ftr-416	1344	2	-	-	SYM
ftr-416	1344	3	43	43	NUM
ftr-416	1344	4	1974	1974	NUM
ftr-416	1344	5	-	-	SYM
ftr-416	1344	6	1	1	NUM
ftr-416	1344	7	c.b	c.b	PROPN
ftr-416	1344	8	.	.	PROPN
ftr-416	1344	9	284	284	NUM
ftr-416	1344	10	.	.	PUNCT
ftr-416	1345	1	the	the	DET
ftr-416	1345	2	power	power	NOUN
ftr-416	1345	3	to	to	PART
ftr-416	1345	4	vest	vest	VERB
ftr-416	1345	5	property	property	NOUN
ftr-416	1345	6	in	in	ADP
ftr-416	1345	7	oneself	oneself	PRON
ftr-416	1345	8	is	be	AUX
ftr-416	1345	9	not	not	PART
ftr-416	1345	10	,	,	PUNCT
ftr-416	1345	11	however	however	ADV
ftr-416	1345	12	,	,	PUNCT
ftr-416	1345	13	so	so	ADV
ftr-416	1345	14	treated	treat	VERB
ftr-416	1345	15	in	in	ADP
ftr-416	1345	16	all	all	PRON
ftr-416	1345	17	(	(	PUNCT
ftr-416	1345	18	or	or	CCONJ
ftr-416	1345	19	even	even	ADV
ftr-416	1345	20	most	most	ADJ
ftr-416	1345	21	)	)	PUNCT
ftr-416	1345	22	cases	case	NOUN
ftr-416	1345	23	.	.	PUNCT
ftr-416	1346	1	222	222	NUM
ftr-416	1346	2	.	.	PUNCT
ftr-416	1346	3	255	255	NUM
ftr-416	1346	4	u.s	u.s	PROPN
ftr-416	1346	5	.	.	PROPN
ftr-416	1346	6	257	257	NUM
ftr-416	1346	7	(	(	PUNCT
ftr-416	1346	8	1921	1921	NUM
ftr-416	1346	9	)	)	PUNCT
ftr-416	1346	10	.	.	PUNCT
ftr-416	1347	1	223	223	NUM
ftr-416	1347	2	.	.	PUNCT
ftr-416	1347	3	field	field	NOUN
ftr-416	1347	4	stated	state	VERB
ftr-416	1347	5	that	that	SCONJ
ftr-416	1347	6	the	the	DET
ftr-416	1347	7	decedent	decedent	NOUN
ftr-416	1347	8	has	have	VERB
ftr-416	1347	9	a	a	DET
ftr-416	1347	10	“	"	PUNCT
ftr-416	1347	11	general	general	ADJ
ftr-416	1347	12	power	power	NOUN
ftr-416	1347	13	of	of	ADP
ftr-416	1347	14	appointment	appointment	NOUN
ftr-416	1347	15	”	"	PUNCT
ftr-416	1347	16	over	over	ADP
ftr-416	1347	17	trust	trust	NOUN
ftr-416	1347	18	property	property	NOUN
ftr-416	1347	19	,	,	PUNCT
ftr-416	1347	20	although	although	SCONJ
ftr-416	1347	21	it	it	PRON
ftr-416	1347	22	was	be	AUX
ftr-416	1347	23	not	not	PART
ftr-416	1347	24	then	then	ADV
ftr-416	1347	25	defined	define	VERB
ftr-416	1347	26	in	in	ADP
ftr-416	1347	27	the	the	DET
ftr-416	1347	28	code	code	NOUN
ftr-416	1347	29	or	or	CCONJ
ftr-416	1347	30	regulations	regulation	NOUN
ftr-416	1347	31	.	.	PUNCT
ftr-416	1348	1	i	i	PRON
ftr-416	1348	2	d.	d.	VERB
ftr-416	1348	3	it	it	PRON
ftr-416	1348	4	was	be	AUX
ftr-416	1348	5	later	later	ADV
ftr-416	1348	6	defined	define	VERB
ftr-416	1348	7	by	by	ADP
ftr-416	1348	8	the	the	DET
ftr-416	1348	9	treasury	treasury	PROPN
ftr-416	1348	10	department	department	PROPN
ftr-416	1348	11	as	as	ADP
ftr-416	1348	12	a	a	DET
ftr-416	1348	13	power	power	NOUN
ftr-416	1348	14	to	to	PART
ftr-416	1348	15	appoint	appoint	VERB
ftr-416	1348	16	to	to	ADP
ftr-416	1348	17	“	"	PUNCT
ftr-416	1348	18	any	any	DET
ftr-416	1348	19	person	person	NOUN
ftr-416	1348	20	or	or	CCONJ
ftr-416	1348	21	persons	person	NOUN
ftr-416	1348	22	.	.	PUNCT
ftr-416	1348	23	”	"	PUNCT
ftr-416	1349	1	regs	reg	NOUN
ftr-416	1349	2	.	.	PUNCT
ftr-416	1350	1	no	no	INTJ
ftr-416	1350	2	.	.	NOUN
ftr-416	1350	3	80	80	NUM
ftr-416	1350	4	,	,	PUNCT
ftr-416	1350	5	art	art	NOUN
ftr-416	1350	6	.	.	PUNCT
ftr-416	1351	1	24	24	NUM
ftr-416	1351	2	(	(	PUNCT
ftr-416	1351	3	1926	1926	NUM
ftr-416	1351	4	)	)	PUNCT
ftr-416	1352	1	under	under	ADP
ftr-416	1352	2	current	current	ADJ
ftr-416	1352	3	law	law	NOUN
ftr-416	1352	4	,	,	PUNCT
ftr-416	1352	5	a	a	DET
ftr-416	1352	6	decedent	decedent	NOUN
ftr-416	1352	7	has	have	VERB
ftr-416	1352	8	a	a	DET
ftr-416	1352	9	general	general	ADJ
ftr-416	1352	10	power	power	NOUN
ftr-416	1352	11	of	of	ADP
ftr-416	1352	12	appointment	appointment	NOUN
ftr-416	1352	13	if	if	SCONJ
ftr-416	1352	14	he	he	PRON
ftr-416	1352	15	has	have	VERB
ftr-416	1352	16	the	the	DET
ftr-416	1352	17	power	power	NOUN
ftr-416	1352	18	to	to	PART
ftr-416	1352	19	appoint	appoint	VERB
ftr-416	1352	20	property	property	NOUN
ftr-416	1352	21	to	to	ADP
ftr-416	1352	22	himself	himself	PRON
ftr-416	1352	23	,	,	PUNCT
ftr-416	1352	24	his	his	PRON
ftr-416	1352	25	estate	estate	NOUN
ftr-416	1352	26	,	,	PUNCT
ftr-416	1352	27	his	his	PRON
ftr-416	1352	28	creditors	creditor	NOUN
ftr-416	1352	29	or	or	CCONJ
ftr-416	1352	30	the	the	DET
ftr-416	1352	31	creditors	creditor	NOUN
ftr-416	1352	32	of	of	ADP
ftr-416	1352	33	his	his	PRON
ftr-416	1352	34	estate	estate	NOUN
ftr-416	1352	35	.	.	PUNCT
ftr-416	1353	1	irc	irc	PROPN
ftr-416	1353	2	§	§	PROPN
ftr-416	1353	3	2041	2041	NUM
ftr-416	1353	4	.	.	PUNCT
ftr-416	1354	1	224	224	NUM
ftr-416	1354	2	.	.	PUNCT
ftr-416	1354	3	field	field	NOUN
ftr-416	1354	4	,	,	PUNCT
ftr-416	1354	5	255	255	NUM
ftr-416	1354	6	u.s	u.s	PROPN
ftr-416	1354	7	.	.	PROPN
ftr-416	1354	8	at	at	ADP
ftr-416	1354	9	259	259	NUM
ftr-416	1354	10	.	.	PUNCT
ftr-416	1355	1	at	at	ADP
ftr-416	1355	2	the	the	DET
ftr-416	1355	3	time	time	NOUN
ftr-416	1355	4	the	the	DET
ftr-416	1355	5	trust	trust	NOUN
ftr-416	1355	6	was	be	AUX
ftr-416	1355	7	created	create	VERB
ftr-416	1355	8	,	,	PUNCT
ftr-416	1355	9	the	the	DET
ftr-416	1355	10	code	code	NOUN
ftr-416	1355	11	did	do	AUX
ftr-416	1355	12	not	not	PART
ftr-416	1355	13	include	include	VERB
ftr-416	1355	14	an	an	DET
ftr-416	1355	15	estate	estate	NOUN
ftr-416	1355	16	tax	tax	NOUN
ftr-416	1355	17	provision	provision	NOUN
ftr-416	1355	18	that	that	PRON
ftr-416	1355	19	specifically	specifically	ADV
ftr-416	1355	20	dealt	deal	VERB
ftr-416	1355	21	with	with	ADP
ftr-416	1355	22	powers	power	NOUN
ftr-416	1355	23	of	of	ADP
ftr-416	1355	24	appointment	appointment	NOUN
ftr-416	1355	25	.	.	PUNCT
ftr-416	1356	1	field	field	NOUN
ftr-416	1356	2	,	,	PUNCT
ftr-416	1356	3	255	255	NUM
ftr-416	1356	4	u.s	u.s	PROPN
ftr-416	1356	5	.	.	PROPN
ftr-416	1356	6	at	at	ADP
ftr-416	1356	7	264	264	NUM
ftr-416	1356	8	-	-	SYM
ftr-416	1356	9	65	65	NUM
ftr-416	1356	10	;	;	PUNCT
ftr-416	1356	11	walter	walter	PROPN
ftr-416	1356	12	e.	e.	PROPN
ftr-416	1356	13	barton	barton	PROPN
ftr-416	1356	14	&	&	CCONJ
ftr-416	1356	15	carroll	carroll	PROPN
ftr-416	1356	16	w.	w.	PROPN
ftr-416	1356	17	browning	browning	PROPN
ftr-416	1356	18	,	,	PUNCT
ftr-416	1356	19	federal	federal	ADJ
ftr-416	1356	20	income	income	NOUN
ftr-416	1356	21	and	and	CCONJ
ftr-416	1356	22	estate	estate	NOUN
ftr-416	1356	23	laws	law	NOUN
ftr-416	1356	24	490	490	NUM
ftr-416	1356	25	-	-	SYM
ftr-416	1356	26	91	91	NUM
ftr-416	1356	27	(	(	PUNCT
ftr-416	1356	28	8th	8th	ADJ
ftr-416	1356	29	ed	ed	NOUN
ftr-416	1356	30	.	.	PROPN
ftr-416	1356	31	1938	1938	NUM
ftr-416	1356	32	)	)	PUNCT
ftr-416	1356	33	.	.	PUNCT
ftr-416	1357	1	the	the	DET
ftr-416	1357	2	treasury	treasury	PROPN
ftr-416	1357	3	department	department	PROPN
ftr-416	1357	4	had	have	AUX
ftr-416	1357	5	promulgated	promulgate	VERB
ftr-416	1357	6	a	a	DET
ftr-416	1357	7	regulation	regulation	NOUN
ftr-416	1357	8	that	that	PRON
ftr-416	1357	9	specifically	specifically	ADV
ftr-416	1357	10	stated	state	VERB
ftr-416	1357	11	that	that	SCONJ
ftr-416	1357	12	“	"	PUNCT
ftr-416	1357	13	property	property	NOUN
ftr-416	1357	14	passing	pass	VERB
ftr-416	1357	15	under	under	ADP
ftr-416	1357	16	a	a	DET
ftr-416	1357	17	general	general	ADJ
ftr-416	1357	18	power	power	NOUN
ftr-416	1357	19	of	of	ADP
ftr-416	1357	20	appointment	appointment	NOUN
ftr-416	1357	21	”	"	PUNCT
ftr-416	1357	22	must	must	AUX
ftr-416	1357	23	be	be	AUX
ftr-416	1357	24	included	include	VERB
ftr-416	1357	25	in	in	ADP
ftr-416	1357	26	the	the	DET
ftr-416	1357	27	decedent	decedent	NOUN
ftr-416	1357	28	’s	’s	PART
ftr-416	1357	29	gross	gross	ADJ
ftr-416	1357	30	estate	estate	NOUN
ftr-416	1357	31	.	.	PUNCT
ftr-416	1358	1	field	field	NOUN
ftr-416	1358	2	,	,	PUNCT
ftr-416	1358	3	255	255	NUM
ftr-416	1358	4	u.s	u.s	PROPN
ftr-416	1358	5	.	.	PROPN
ftr-416	1358	6	at	at	ADP
ftr-416	1358	7	261	261	NUM
ftr-416	1358	8	(	(	PUNCT
ftr-416	1358	9	citing	cite	VERB
ftr-416	1358	10	regs	regs	PROPN
ftr-416	1358	11	no	no	INTJ
ftr-416	1358	12	.	.	PROPN
ftr-416	1358	13	37	37	NUM
ftr-416	1358	14	,	,	PUNCT
ftr-416	1358	15	art	art	NOUN
ftr-416	1358	16	.	.	PUNCT
ftr-416	1359	1	xi	xi	X
ftr-416	1359	2	(	(	PUNCT
ftr-416	1359	3	1917	1917	NUM
ftr-416	1359	4	)	)	PUNCT
ftr-416	1359	5	)	)	PUNCT
ftr-416	1359	6	.	.	PUNCT
ftr-416	1360	1	the	the	DET
ftr-416	1360	2	court	court	NOUN
ftr-416	1360	3	held	hold	VERB
ftr-416	1360	4	that	that	SCONJ
ftr-416	1360	5	the	the	DET
ftr-416	1360	6	regulation	regulation	NOUN
ftr-416	1360	7	was	be	AUX
ftr-416	1360	8	invalid	invalid	ADJ
ftr-416	1360	9	.	.	PUNCT
ftr-416	1361	1	i	i	PRON
ftr-416	1361	2	d.	d.	PROPN
ftr-416	1361	3	225	225	NUM
ftr-416	1361	4	.	.	PUNCT
ftr-416	1362	1	i	i	PRON
ftr-416	1362	2	d.	d.	PROPN
ftr-416	1362	3	;	;	PUNCT
ftr-416	1362	4	field	field	NOUN
ftr-416	1362	5	,	,	PUNCT
ftr-416	1362	6	255	255	NUM
ftr-416	1362	7	u.s	u.s	PROPN
ftr-416	1362	8	.	.	PROPN
ftr-416	1362	9	at	at	ADP
ftr-416	1362	10	261	261	NUM
ftr-416	1362	11	(	(	PUNCT
ftr-416	1362	12	citing	cite	VERB
ftr-416	1362	13	,	,	PUNCT
ftr-416	1362	14	irc	irc	ADV
ftr-416	1362	15	§	§	PROPN
ftr-416	1362	16	202	202	NUM
ftr-416	1362	17	(	(	PUNCT
ftr-416	1362	18	1916	1916	NUM
ftr-416	1362	19	)	)	PUNCT
ftr-416	1362	20	)	)	PUNCT
ftr-416	1362	21	.	.	PUNCT
ftr-416	1363	1	section	section	NOUN
ftr-416	1363	2	202	202	NUM
ftr-416	1363	3	of	of	ADP
ftr-416	1363	4	the	the	DET
ftr-416	1363	5	internal	internal	ADJ
ftr-416	1363	6	revenue	revenue	NOUN
ftr-416	1363	7	code	code	NOUN
ftr-416	1363	8	of	of	ADP
ftr-416	1363	9	1916	1916	NUM
ftr-416	1363	10	has	have	AUX
ftr-416	1363	11	evolved	evolve	VERB
ftr-416	1363	12	into	into	ADP
ftr-416	1363	13	§	§	PROPN
ftr-416	1363	14	2033	2033	NUM
ftr-416	1363	15	of	of	ADP
ftr-416	1363	16	the	the	DET
ftr-416	1363	17	internal	internal	ADJ
ftr-416	1363	18	revenue	revenue	NOUN
ftr-416	1363	19	code	code	NOUN
ftr-416	1363	20	of	of	ADP
ftr-416	1363	21	1986	1986	NUM
ftr-416	1363	22	,	,	PUNCT
ftr-416	1363	23	as	as	SCONJ
ftr-416	1363	24	amended	amend	VERB
ftr-416	1363	25	.	.	PUNCT
ftr-416	1364	1	barton	barton	PROPN
ftr-416	1364	2	&	&	CCONJ
ftr-416	1364	3	browning	browning	PROPN
ftr-416	1364	4	,	,	PUNCT
ftr-416	1364	5	supra	supra	PROPN
ftr-416	1364	6	note	note	PROPN
ftr-416	1364	7	224	224	NUM
ftr-416	1364	8	,	,	PUNCT
ftr-416	1364	9	at	at	ADP
ftr-416	1364	10	482	482	NUM
ftr-416	1364	11	-	-	SYM
ftr-416	1364	12	83	83	NUM
ftr-416	1364	13	;	;	PUNCT
ftr-416	1364	14	walter	walter	PROPN
ftr-416	1364	15	e.	e.	PROPN
ftr-416	1364	16	barton	barton	PROPN
ftr-416	1364	17	,	,	PUNCT
ftr-416	1365	1	annual	annual	ADJ
ftr-416	1365	2	exclusion	exclusion	NOUN
ftr-416	1365	3	is	be	AUX
ftr-416	1365	4	a	a	DET
ftr-416	1365	5	matter	matter	NOUN
ftr-416	1365	6	of	of	ADP
ftr-416	1365	7	“	"	PUNCT
ftr-416	1365	8	legislative	legislative	ADJ
ftr-416	1365	9	grace	grace	NOUN
ftr-416	1365	10	”	"	PUNCT
ftr-416	1365	11	that	that	PRON
ftr-416	1365	12	is	be	AUX
ftr-416	1365	13	required	require	VERB
ftr-416	1365	14	to	to	PART
ftr-416	1365	15	be	be	AUX
ftr-416	1365	16	narrowly	narrowly	ADV
ftr-416	1365	17	construed.219	construed.219	ADJ
ftr-416	1365	18	thus	thus	ADV
ftr-416	1365	19	,	,	PUNCT
ftr-416	1365	20	analogy	analogy	NOUN
ftr-416	1365	21	between	between	ADP
ftr-416	1365	22	the	the	DET
ftr-416	1365	23	broadly	broadly	ADV
ftr-416	1365	24	construed	construe	VERB
ftr-416	1365	25	income	income	NOUN
ftr-416	1365	26	tax	tax	NOUN
ftr-416	1365	27	provision	provision	NOUN
ftr-416	1365	28	and	and	CCONJ
ftr-416	1365	29	the	the	DET
ftr-416	1365	30	narrowly	narrowly	ADV
ftr-416	1365	31	construed	construe	VERB
ftr-416	1365	32	annual	annual	ADJ
ftr-416	1365	33	exclusion	exclusion	NOUN
ftr-416	1365	34	is	be	AUX
ftr-416	1365	35	inappropriate	inappropriate	ADJ
ftr-416	1365	36	.	.	PUNCT
ftr-416	1366	1	3	3	X
ftr-416	1366	2	.	.	X
ftr-416	1366	3	powers	power	NOUN
ftr-416	1366	4	to	to	PART
ftr-416	1366	5	vest	vest	VERB
ftr-416	1366	6	property	property	NOUN
ftr-416	1366	7	in	in	ADP
ftr-416	1366	8	oneself	oneself	PRON
ftr-416	1366	9	in	in	ADP
ftr-416	1366	10	other	other	ADJ
ftr-416	1366	11	transfer	transfer	NOUN
ftr-416	1366	12	tax	tax	NOUN
ftr-416	1366	13	contexts	contexts	NOUN
ftr-416	1366	14	–	–	PUNCT
ftr-416	1366	15	crummey	crummey	NOUN
ftr-416	1366	16	powers	power	NOUN
ftr-416	1366	17	rely	rely	VERB
ftr-416	1366	18	on	on	ADP
ftr-416	1366	19	the	the	DET
ftr-416	1366	20	claim	claim	NOUN
ftr-416	1366	21	that	that	SCONJ
ftr-416	1366	22	a	a	DET
ftr-416	1366	23	power	power	NOUN
ftr-416	1366	24	to	to	PART
ftr-416	1366	25	withdraw	withdraw	VERB
ftr-416	1366	26	property	property	NOUN
ftr-416	1366	27	is	be	AUX
ftr-416	1366	28	essentially	essentially	ADV
ftr-416	1366	29	equivalent	equivalent	ADJ
ftr-416	1366	30	to	to	ADP
ftr-416	1366	31	outright	outright	ADJ
ftr-416	1366	32	ownership	ownership	NOUN
ftr-416	1366	33	of	of	ADP
ftr-416	1366	34	the	the	DET
ftr-416	1366	35	property.220	property.220	NOUN
ftr-416	1366	36	equating	equate	VERB
ftr-416	1366	37	a	a	DET
ftr-416	1366	38	power	power	NOUN
ftr-416	1366	39	to	to	PART
ftr-416	1366	40	vest	vest	VERB
ftr-416	1366	41	property	property	NOUN
ftr-416	1366	42	in	in	ADP
ftr-416	1366	43	oneself	oneself	PRON
ftr-416	1366	44	with	with	ADP
ftr-416	1366	45	outright	outright	ADJ
ftr-416	1366	46	ownership	ownership	NOUN
ftr-416	1366	47	of	of	ADP
ftr-416	1366	48	the	the	DET
ftr-416	1366	49	property	property	NOUN
ftr-416	1366	50	has	have	AUX
ftr-416	1366	51	,	,	PUNCT
ftr-416	1366	52	however	however	ADV
ftr-416	1366	53	,	,	PUNCT
ftr-416	1366	54	been	be	AUX
ftr-416	1366	55	rejected	reject	VERB
ftr-416	1366	56	in	in	ADP
ftr-416	1366	57	some	some	DET
ftr-416	1366	58	federal	federal	ADJ
ftr-416	1366	59	transfer	transfer	NOUN
ftr-416	1366	60	tax	tax	NOUN
ftr-416	1366	61	contexts.221	contexts.221	NOUN
ftr-416	1366	62	for	for	ADP
ftr-416	1366	63	example	example	NOUN
ftr-416	1366	64	,	,	PUNCT
ftr-416	1366	65	in	in	ADP
ftr-416	1366	66	united	united	PROPN
ftr-416	1366	67	states	states	PROPN
ftr-416	1366	68	v.	v.	ADP
ftr-416	1366	69	field,222	field,222	PROPN
ftr-416	1366	70	the	the	DET
ftr-416	1366	71	united	united	PROPN
ftr-416	1366	72	states	states	PROPN
ftr-416	1366	73	supreme	supreme	PROPN
ftr-416	1366	74	court	court	PROPN
ftr-416	1366	75	addressed	address	VERB
ftr-416	1366	76	whether	whether	SCONJ
ftr-416	1366	77	property	property	NOUN
ftr-416	1366	78	subject	subject	ADJ
ftr-416	1366	79	to	to	ADP
ftr-416	1366	80	a	a	DET
ftr-416	1366	81	general	general	ADJ
ftr-416	1366	82	power	power	NOUN
ftr-416	1366	83	of	of	ADP
ftr-416	1366	84	appointment223	appointment223	PROPN
ftr-416	1366	85	exercised	exercise	VERB
ftr-416	1366	86	by	by	ADP
ftr-416	1366	87	the	the	DET
ftr-416	1366	88	decedent	decedent	NOUN
ftr-416	1366	89	was	be	AUX
ftr-416	1366	90	included	include	VERB
ftr-416	1366	91	in	in	ADP
ftr-416	1366	92	her	her	PRON
ftr-416	1366	93	gross	gross	ADJ
ftr-416	1366	94	estate	estate	NOUN
ftr-416	1366	95	for	for	ADP
ftr-416	1366	96	federal	federal	ADJ
ftr-416	1366	97	estate	estate	NOUN
ftr-416	1366	98	tax	tax	NOUN
ftr-416	1366	99	purposes.224	purposes.224	NOUN
ftr-416	1366	100	the	the	DET
ftr-416	1366	101	code	code	NOUN
ftr-416	1366	102	provides	provide	VERB
ftr-416	1366	103	(	(	PUNCT
ftr-416	1366	104	both	both	CCONJ
ftr-416	1366	105	when	when	SCONJ
ftr-416	1366	106	field	field	NOUN
ftr-416	1366	107	was	be	AUX
ftr-416	1366	108	decided	decide	VERB
ftr-416	1366	109	and	and	CCONJ
ftr-416	1366	110	currently	currently	ADV
ftr-416	1366	111	)	)	PUNCT
ftr-416	1366	112	that	that	SCONJ
ftr-416	1366	113	a	a	DET
ftr-416	1366	114	decedent	decedent	NOUN
ftr-416	1366	115	’s	’s	PART
ftr-416	1366	116	gross	gross	ADJ
ftr-416	1366	117	estate	estate	NOUN
ftr-416	1366	118	includes	include	VERB
ftr-416	1366	119	all	all	DET
ftr-416	1366	120	property	property	NOUN
ftr-416	1366	121	“	"	PUNCT
ftr-416	1366	122	to	to	ADP
ftr-416	1366	123	the	the	DET
ftr-416	1366	124	extent	extent	NOUN
ftr-416	1366	125	of	of	ADP
ftr-416	1366	126	the	the	DET
ftr-416	1366	127	interest	interest	NOUN
ftr-416	1366	128	therein	therein	ADV
ftr-416	1366	129	of	of	ADP
ftr-416	1366	130	the	the	DET
ftr-416	1366	131	decedent	decedent	NOUN
ftr-416	1366	132	at	at	ADP
ftr-416	1366	133	the	the	DET
ftr-416	1366	134	time	time	NOUN
ftr-416	1366	135	of	of	ADP
ftr-416	1366	136	his	his	PRON
ftr-416	1366	137	death	death	NOUN
ftr-416	1366	138	.	.	PUNCT
ftr-416	1366	139	”225	”225	PUNCT
ftr-416	1367	1	after	after	ADP
ftr-416	1367	2	considering	consider	VERB
ftr-416	1367	3	this	this	DET
ftr-416	1367	4	230	230	NUM
ftr-416	1367	5	florida	florida	PROPN
ftr-416	1367	6	tax	tax	NOUN
ftr-416	1367	7	review	review	NOUN
ftr-416	1368	1	[	[	X
ftr-416	1368	2	vol.6:2	vol.6:2	VERB
ftr-416	1368	3	federal	federal	ADJ
ftr-416	1368	4	income	income	NOUN
ftr-416	1368	5	estate	estate	NOUN
ftr-416	1368	6	and	and	CCONJ
ftr-416	1368	7	gift	gift	NOUN
ftr-416	1368	8	tax	tax	NOUN
ftr-416	1368	9	laws	law	NOUN
ftr-416	1368	10	,	,	PUNCT
ftr-416	1368	11	9565	9565	NUM
ftr-416	1368	12	-	-	SYM
ftr-416	1368	13	7	7	NUM
ftr-416	1368	14	(	(	PUNCT
ftr-416	1368	15	9th	9th	ADJ
ftr-416	1368	16	ed	ed	NOUN
ftr-416	1368	17	.	.	PROPN
ftr-416	1368	18	1944	1944	NUM
ftr-416	1368	19	)	)	PUNCT
ftr-416	1368	20	;	;	PUNCT
ftr-416	1368	21	internal	internal	ADJ
ftr-416	1368	22	revenue	revenue	NOUN
ftr-416	1368	23	code	code	NOUN
ftr-416	1368	24	of	of	ADP
ftr-416	1368	25	1954	1954	NUM
ftr-416	1368	26	,	,	PUNCT
ftr-416	1368	27	68a	68a	NOUN
ftr-416	1368	28	stat	stat	PROPN
ftr-416	1368	29	.	.	PUNCT
ftr-416	1369	1	936	936	NUM
ftr-416	1369	2	(	(	PUNCT
ftr-416	1369	3	table	table	NOUN
ftr-416	1369	4	1	1	NUM
ftr-416	1369	5	)	)	PUNCT
ftr-416	1369	6	.	.	PUNCT
ftr-416	1370	1	the	the	DET
ftr-416	1370	2	language	language	NOUN
ftr-416	1370	3	of	of	ADP
ftr-416	1370	4	the	the	DET
ftr-416	1370	5	section	section	NOUN
ftr-416	1370	6	that	that	PRON
ftr-416	1370	7	was	be	AUX
ftr-416	1370	8	re	re	PUNCT
ftr-416	1370	9	levant	levant	ADJ
ftr-416	1370	10	to	to	ADP
ftr-416	1370	11	field	field	NOUN
ftr-416	1370	12	remains	remain	VERB
ftr-416	1370	13	the	the	DET
ftr-416	1370	14	same	same	ADJ
ftr-416	1370	15	.	.	PUNCT
ftr-416	1371	1	see	see	VERB
ftr-416	1371	2	irc	irc	PROPN
ftr-416	1371	3	§	§	PROPN
ftr-416	1371	4	2033	2033	NUM
ftr-416	1371	5	(	(	PUNCT
ftr-416	1371	6	“	"	PUNCT
ftr-416	1371	7	the	the	DET
ftr-416	1371	8	value	value	NOUN
ftr-416	1371	9	of	of	ADP
ftr-416	1371	10	the	the	DET
ftr-416	1371	11	gross	gross	ADJ
ftr-416	1371	12	estate	estate	NOUN
ftr-416	1371	13	shall	shall	AUX
ftr-416	1371	14	include	include	VERB
ftr-416	1371	15	the	the	DET
ftr-416	1371	16	value	value	NOUN
ftr-416	1371	17	of	of	ADP
ftr-416	1371	18	all	all	DET
ftr-416	1371	19	property	property	NOUN
ftr-416	1371	20	to	to	ADP
ftr-416	1371	21	the	the	DET
ftr-416	1371	22	extent	extent	NOUN
ftr-416	1371	23	of	of	ADP
ftr-416	1371	24	the	the	DET
ftr-416	1371	25	interest	interest	NOUN
ftr-416	1371	26	therein	therein	ADV
ftr-416	1371	27	of	of	ADP
ftr-416	1371	28	the	the	DET
ftr-416	1371	29	decedent	decedent	NOUN
ftr-416	1371	30	at	at	ADP
ftr-416	1371	31	the	the	DET
ftr-416	1371	32	time	time	NOUN
ftr-416	1371	33	of	of	ADP
ftr-416	1371	34	his	his	PRON
ftr-416	1371	35	death	death	NOUN
ftr-416	1371	36	.	.	PUNCT
ftr-416	1371	37	”	"	PUNCT
ftr-416	1371	38	)	)	PUNCT
ftr-416	1371	39	.	.	PUNCT
ftr-416	1372	1	226	226	NUM
ftr-416	1372	2	.	.	PUNCT
ftr-416	1372	3	field	field	NOUN
ftr-416	1372	4	,	,	PUNCT
ftr-416	1372	5	255	255	NUM
ftr-416	1372	6	u.s	u.s	PROPN
ftr-416	1372	7	.	.	PROPN
ftr-416	1372	8	at	at	ADP
ftr-416	1372	9	265	265	NUM
ftr-416	1372	10	.	.	PUNCT
ftr-416	1373	1	227	227	NUM
ftr-416	1373	2	.	.	PUNCT
ftr-416	1374	1	316	316	NUM
ftr-416	1375	1	u.s	u.s	PROPN
ftr-416	1375	2	.	.	PROPN
ftr-416	1375	3	56	56	NUM
ftr-416	1375	4	(	(	PUNCT
ftr-416	1375	5	1942	1942	NUM
ftr-416	1375	6	)	)	PUNCT
ftr-416	1375	7	.	.	PUNCT
ftr-416	1376	1	the	the	DET
ftr-416	1376	2	safe	safe	ADJ
ftr-416	1376	3	deposit	deposit	NOUN
ftr-416	1376	4	court	court	NOUN
ftr-416	1376	5	noted	note	VERB
ftr-416	1376	6	that	that	SCONJ
ftr-416	1376	7	field	field	NOUN
ftr-416	1376	8	left	leave	VERB
ftr-416	1376	9	little	little	ADJ
ftr-416	1376	10	doubt	doubt	NOUN
ftr-416	1376	11	that	that	SCONJ
ftr-416	1376	12	unexercised	unexercised	ADJ
ftr-416	1376	13	powers	power	NOUN
ftr-416	1376	14	,	,	PUNCT
ftr-416	1376	15	like	like	ADP
ftr-416	1376	16	exercised	exercised	ADJ
ftr-416	1376	17	powers	power	NOUN
ftr-416	1376	18	,	,	PUNCT
ftr-416	1376	19	would	would	AUX
ftr-416	1376	20	not	not	PART
ftr-416	1376	21	be	be	AUX
ftr-416	1376	22	included	include	VERB
ftr-416	1376	23	in	in	ADP
ftr-416	1376	24	the	the	DET
ftr-416	1376	25	gross	gross	ADJ
ftr-416	1376	26	estate	estate	NOUN
ftr-416	1376	27	.	.	PUNCT
ftr-416	1377	1	i	i	PRON
ftr-416	1377	2	d.	d.	PROPN
ftr-416	1377	3	at	at	ADP
ftr-416	1377	4	59	59	NUM
ftr-416	1377	5	-	-	SYM
ftr-416	1377	6	60	60	NUM
ftr-416	1377	7	.	.	PUNCT
ftr-416	1378	1	the	the	DET
ftr-416	1378	2	safe	safe	ADJ
ftr-416	1378	3	deposit	deposit	NOUN
ftr-416	1378	4	court	court	NOUN
ftr-416	1378	5	did	do	AUX
ftr-416	1378	6	,	,	PUNCT
ftr-416	1378	7	however	however	ADV
ftr-416	1378	8	,	,	PUNCT
ftr-416	1378	9	also	also	ADV
ftr-416	1378	10	address	address	VERB
ftr-416	1378	11	an	an	DET
ftr-416	1378	12	amendment	amendment	NOUN
ftr-416	1378	13	to	to	ADP
ftr-416	1378	14	the	the	DET
ftr-416	1378	15	internal	internal	ADJ
ftr-416	1378	16	revenue	revenue	NOUN
ftr-416	1378	17	code	code	NOUN
ftr-416	1378	18	that	that	PRON
ftr-416	1378	19	specifically	specifically	ADV
ftr-416	1378	20	included	include	VERB
ftr-416	1378	21	in	in	ADP
ftr-416	1378	22	the	the	DET
ftr-416	1378	23	gross	gross	ADJ
ftr-416	1378	24	estate	estate	NOUN
ftr-416	1378	25	“	"	PUNCT
ftr-416	1378	26	property	property	NOUN
ftr-416	1378	27	passing	pass	VERB
ftr-416	1378	28	under	under	ADP
ftr-416	1378	29	a	a	DET
ftr-416	1378	30	general	general	ADJ
ftr-416	1378	31	power	power	NOUN
ftr-416	1378	32	of	of	ADP
ftr-416	1378	33	appointment	appointment	NOUN
ftr-416	1378	34	exercised	exercise	VERB
ftr-416	1378	35	by	by	ADP
ftr-416	1378	36	the	the	DET
ftr-416	1378	37	decedent	decedent	NOUN
ftr-416	1378	38	.	.	PUNCT
ftr-416	1378	39	”	"	PUNCT
ftr-416	1379	1	i	i	PRON
ftr-416	1379	2	d.	d.	VERB
ftr-416	1379	3	at	at	ADP
ftr-416	1379	4	62	62	NUM
ftr-416	1379	5	(	(	PUNCT
ftr-416	1379	6	citing	cite	VERB
ftr-416	1379	7	,	,	PUNCT
ftr-416	1379	8	irc§	irc§	PROPN
ftr-416	1379	9	302(f	302(f	NUM
ftr-416	1379	10	)	)	PUNCT
ftr-416	1379	11	(	(	PUNCT
ftr-416	1379	12	1919	1919	NUM
ftr-416	1379	13	)	)	PUNCT
ftr-416	1379	14	)	)	PUNCT
ftr-416	1379	15	.	.	PUNCT
ftr-416	1380	1	this	this	DET
ftr-416	1380	2	provision	provision	NOUN
ftr-416	1380	3	had	have	AUX
ftr-416	1380	4	been	be	AUX
ftr-416	1380	5	enacted	enact	VERB
ftr-416	1380	6	,	,	PUNCT
ftr-416	1380	7	but	but	CCONJ
ftr-416	1380	8	was	be	AUX
ftr-416	1380	9	not	not	PART
ftr-416	1380	10	effective	effective	ADJ
ftr-416	1380	11	,	,	PUNCT
ftr-416	1380	12	when	when	SCONJ
ftr-416	1380	13	the	the	DET
ftr-416	1380	14	court	court	NOUN
ftr-416	1380	15	decided	decide	VERB
ftr-416	1380	16	field	field	NOUN
ftr-416	1380	17	.	.	PUNCT
ftr-416	1381	1	field	field	NOUN
ftr-416	1381	2	,	,	PUNCT
ftr-416	1381	3	255	255	NUM
ftr-416	1381	4	u.s	u.s	PROPN
ftr-416	1381	5	.	.	PROPN
ftr-416	1381	6	at	at	ADP
ftr-416	1381	7	264	264	NUM
ftr-416	1381	8	-	-	SYM
ftr-416	1381	9	65	65	NUM
ftr-416	1381	10	.	.	PUNCT
ftr-416	1382	1	the	the	DET
ftr-416	1382	2	safe	safe	ADJ
ftr-416	1382	3	deposit	deposit	NOUN
ftr-416	1382	4	court	court	NOUN
ftr-416	1382	5	held	hold	VERB
ftr-416	1382	6	that	that	SCONJ
ftr-416	1382	7	the	the	DET
ftr-416	1382	8	language	language	NOUN
ftr-416	1382	9	of	of	ADP
ftr-416	1382	10	the	the	DET
ftr-416	1382	11	amendment	amendment	NOUN
ftr-416	1382	12	to	to	ADP
ftr-416	1382	13	the	the	DET
ftr-416	1382	14	code	code	NOUN
ftr-416	1382	15	addressed	address	VERB
ftr-416	1382	16	only	only	ADV
ftr-416	1382	17	exercised	exercise	VERB
ftr-416	1382	18	powers	power	NOUN
ftr-416	1382	19	and	and	CCONJ
ftr-416	1382	20	,	,	PUNCT
ftr-416	1382	21	as	as	SCONJ
ftr-416	1382	22	mentioned	mention	VERB
ftr-416	1382	23	,	,	PUNCT
ftr-416	1382	24	the	the	DET
ftr-416	1382	25	power	power	NOUN
ftr-416	1382	26	in	in	ADP
ftr-416	1382	27	safe	safe	ADJ
ftr-416	1382	28	deposit	deposit	NOUN
ftr-416	1382	29	was	be	AUX
ftr-416	1382	30	not	not	PART
ftr-416	1382	31	exercised	exercise	VERB
ftr-416	1382	32	by	by	ADP
ftr-416	1382	33	the	the	DET
ftr-416	1382	34	decedent	decedent	NOUN
ftr-416	1382	35	.	.	PUNCT
ftr-416	1383	1	safe	safe	ADJ
ftr-416	1383	2	deposit	deposit	NOUN
ftr-416	1383	3	316	316	NUM
ftr-416	1383	4	u.s	u.s	PROPN
ftr-416	1383	5	.	.	PROPN
ftr-416	1383	6	at	at	ADP
ftr-416	1383	7	60	60	NUM
ftr-416	1383	8	-	-	SYM
ftr-416	1383	9	61	61	NUM
ftr-416	1383	10	.	.	PUNCT
ftr-416	1384	1	228	228	NUM
ftr-416	1384	2	.	.	PUNCT
ftr-416	1385	1	a	a	DET
ftr-416	1385	2	testamentary	testamentary	ADJ
ftr-416	1385	3	power	power	NOUN
ftr-416	1385	4	of	of	ADP
ftr-416	1385	5	appointment	appointment	NOUN
ftr-416	1385	6	is	be	AUX
ftr-416	1385	7	exercisable	exercisable	ADJ
ftr-416	1385	8	by	by	ADP
ftr-416	1385	9	an	an	DET
ftr-416	1385	10	individual	individual	NOUN
ftr-416	1385	11	after	after	ADP
ftr-416	1385	12	their	their	PRON
ftr-416	1385	13	death	death	NOUN
ftr-416	1385	14	in	in	ADP
ftr-416	1385	15	their	their	PRON
ftr-416	1385	16	will	will	NOUN
ftr-416	1385	17	.	.	PUNCT
ftr-416	1386	1	black	black	PROPN
ftr-416	1386	2	’s	’s	PART
ftr-416	1386	3	law	law	NOUN
ftr-416	1386	4	dictionary	dictionary	NOUN
ftr-416	1386	5	1190	1190	NUM
ftr-416	1386	6	-	-	SYM
ftr-416	1386	7	91	91	NUM
ftr-416	1386	8	(	(	PUNCT
ftr-416	1386	9	7th	7th	ADJ
ftr-416	1386	10	ed	ed	NOUN
ftr-416	1386	11	.	.	PROPN
ftr-416	1386	12	1999	1999	NUM
ftr-416	1386	13	)	)	PUNCT
ftr-416	1386	14	.	.	PUNCT
ftr-416	1387	1	229	229	NUM
ftr-416	1387	2	.	.	PUNCT
ftr-416	1387	3	regs	regs	PROPN
ftr-416	1387	4	.	.	PUNCT
ftr-416	1388	1	§	§	PROPN
ftr-416	1388	2	25.2503	25.2503	NUM
ftr-416	1388	3	-	-	SYM
ftr-416	1388	4	3(b	3(b	NUM
ftr-416	1388	5	)	)	PUNCT
ftr-416	1388	6	;	;	PUNCT
ftr-416	1388	7	see	see	VERB
ftr-416	1388	8	also	also	ADV
ftr-416	1388	9	irc	irc	ADV
ftr-416	1388	10	§	§	PROPN
ftr-416	1388	11	2503(b	2503(b	NUM
ftr-416	1388	12	)	)	PUNCT
ftr-416	1388	13	.	.	PUNCT
ftr-416	1389	1	provision	provision	NOUN
ftr-416	1389	2	,	,	PUNCT
ftr-416	1389	3	the	the	DET
ftr-416	1389	4	united	united	PROPN
ftr-416	1389	5	states	states	PROPN
ftr-416	1389	6	supreme	supreme	PROPN
ftr-416	1389	7	court	court	PROPN
ftr-416	1389	8	held	hold	VERB
ftr-416	1389	9	that	that	SCONJ
ftr-416	1389	10	the	the	DET
ftr-416	1389	11	property	property	NOUN
ftr-416	1389	12	subject	subject	NOUN
ftr-416	1389	13	to	to	ADP
ftr-416	1389	14	mrs	mrs	PROPN
ftr-416	1389	15	.	.	PROPN
ftr-416	1389	16	field	field	PROPN
ftr-416	1389	17	’s	’s	PART
ftr-416	1389	18	exercised	exercise	VERB
ftr-416	1389	19	power	power	NOUN
ftr-416	1389	20	of	of	ADP
ftr-416	1389	21	appointment	appointment	NOUN
ftr-416	1389	22	was	be	AUX
ftr-416	1389	23	not	not	PART
ftr-416	1389	24	included	include	VERB
ftr-416	1389	25	in	in	ADP
ftr-416	1389	26	her	her	PRON
ftr-416	1389	27	gross	gross	ADJ
ftr-416	1389	28	estate.226	estate.226	NOUN
ftr-416	1389	29	similarly	similarly	ADV
ftr-416	1389	30	,	,	PUNCT
ftr-416	1389	31	in	in	ADP
ftr-416	1389	32	helvering	helvere	VERB
ftr-416	1389	33	v.	v.	ADP
ftr-416	1389	34	safe	safe	ADJ
ftr-416	1389	35	deposit	deposit	NOUN
ftr-416	1389	36	&	&	CCONJ
ftr-416	1389	37	trust	trust	PROPN
ftr-416	1389	38	company	company	PROPN
ftr-416	1389	39	of	of	ADP
ftr-416	1389	40	baltimore	baltimore	PROPN
ftr-416	1389	41	(	(	PUNCT
ftr-416	1389	42	“	"	PUNCT
ftr-416	1389	43	safe	safe	ADJ
ftr-416	1389	44	deposit	deposit	NOUN
ftr-416	1389	45	”	"	PUNCT
ftr-416	1389	46	)	)	PUNCT
ftr-416	1389	47	,	,	PUNCT
ftr-416	1389	48	the	the	DET
ftr-416	1389	49	united	united	PROPN
ftr-416	1389	50	states	states	PROPN
ftr-416	1389	51	supreme	supreme	PROPN
ftr-416	1389	52	court	court	PROPN
ftr-416	1389	53	held	hold	VERB
ftr-416	1389	54	that	that	SCONJ
ftr-416	1389	55	property	property	NOUN
ftr-416	1389	56	subject	subject	NOUN
ftr-416	1389	57	to	to	ADP
ftr-416	1389	58	an	an	DET
ftr-416	1389	59	unexercised	unexercised	ADJ
ftr-416	1389	60	power	power	NOUN
ftr-416	1389	61	of	of	ADP
ftr-416	1389	62	appointment	appointment	NOUN
ftr-416	1389	63	was	be	AUX
ftr-416	1389	64	not	not	PART
ftr-416	1389	65	included	include	VERB
ftr-416	1389	66	in	in	ADP
ftr-416	1389	67	a	a	DET
ftr-416	1389	68	decedent	decedent	NOUN
ftr-416	1389	69	’s	’s	PART
ftr-416	1389	70	gross	gross	ADJ
ftr-416	1389	71	estate.227	estate.227	PROPN
ftr-416	1389	72	clearly	clearly	ADV
ftr-416	1389	73	,	,	PUNCT
ftr-416	1389	74	analogy	analogy	NOUN
ftr-416	1389	75	between	between	ADP
ftr-416	1389	76	crummey	crummey	PROPN
ftr-416	1389	77	powers	power	NOUN
ftr-416	1389	78	and	and	CCONJ
ftr-416	1389	79	field	field	NOUN
ftr-416	1389	80	and	and	CCONJ
ftr-416	1389	81	safe	safe	ADJ
ftr-416	1389	82	deposit	deposit	NOUN
ftr-416	1389	83	is	be	AUX
ftr-416	1389	84	imperfect	imperfect	ADJ
ftr-416	1389	85	.	.	PUNCT
ftr-416	1390	1	field	field	NOUN
ftr-416	1390	2	and	and	CCONJ
ftr-416	1390	3	safe	safe	ADJ
ftr-416	1390	4	deposit	deposit	NOUN
ftr-416	1390	5	both	both	PRON
ftr-416	1390	6	involved	involve	VERB
ftr-416	1390	7	testamentary	testamentary	ADJ
ftr-416	1390	8	powers	power	NOUN
ftr-416	1390	9	of	of	ADP
ftr-416	1390	10	appointment.228	appointment.228	PROPN
ftr-416	1390	11	in	in	ADP
ftr-416	1390	12	contrast	contrast	NOUN
ftr-416	1390	13	,	,	PUNCT
ftr-416	1390	14	crummey	crummey	PROPN
ftr-416	1390	15	powers	power	NOUN
ftr-416	1390	16	are	be	AUX
ftr-416	1390	17	exercisable	exercisable	ADJ
ftr-416	1390	18	during	during	ADP
ftr-416	1390	19	the	the	DET
ftr-416	1390	20	powerholder	powerholder	NOUN
ftr-416	1390	21	’s	’s	PART
ftr-416	1390	22	lifetime	lifetime	NOUN
ftr-416	1390	23	.	.	PUNCT
ftr-416	1391	1	moreover	moreover	ADV
ftr-416	1391	2	,	,	PUNCT
ftr-416	1391	3	the	the	DET
ftr-416	1391	4	issue	issue	NOUN
ftr-416	1391	5	in	in	ADP
ftr-416	1391	6	field	field	NOUN
ftr-416	1391	7	and	and	CCONJ
ftr-416	1391	8	safe	safe	ADJ
ftr-416	1391	9	deposit	deposit	NOUN
ftr-416	1391	10	was	be	AUX
ftr-416	1391	11	whether	whether	SCONJ
ftr-416	1391	12	the	the	DET
ftr-416	1391	13	property	property	NOUN
ftr-416	1391	14	subject	subject	NOUN
ftr-416	1391	15	to	to	ADP
ftr-416	1391	16	the	the	DET
ftr-416	1391	17	power	power	NOUN
ftr-416	1391	18	would	would	AUX
ftr-416	1391	19	be	be	AUX
ftr-416	1391	20	included	include	VERB
ftr-416	1391	21	in	in	ADP
ftr-416	1391	22	the	the	DET
ftr-416	1391	23	decedent	decedent	NOUN
ftr-416	1391	24	’s	’s	PART
ftr-416	1391	25	gross	gross	ADJ
ftr-416	1391	26	estate	estate	NOUN
ftr-416	1391	27	.	.	PUNCT
ftr-416	1392	1	in	in	ADP
ftr-416	1392	2	contrast	contrast	NOUN
ftr-416	1392	3	,	,	PUNCT
ftr-416	1392	4	the	the	DET
ftr-416	1392	5	issue	issue	NOUN
ftr-416	1392	6	in	in	ADP
ftr-416	1392	7	crummey	crummey	PROPN
ftr-416	1392	8	is	be	AUX
ftr-416	1392	9	whether	whether	SCONJ
ftr-416	1392	10	a	a	DET
ftr-416	1392	11	withdrawal	withdrawal	NOUN
ftr-416	1392	12	power	power	NOUN
ftr-416	1392	13	creates	create	VERB
ftr-416	1392	14	a	a	DET
ftr-416	1392	15	present	present	ADJ
ftr-416	1392	16	interest	interest	NOUN
ftr-416	1392	17	in	in	ADP
ftr-416	1392	18	property.229	property.229	NOUN
ftr-416	1392	19	at	at	ADP
ftr-416	1392	20	bottom	bottom	NOUN
ftr-416	1392	21	,	,	PUNCT
ftr-416	1392	22	however	however	ADV
ftr-416	1392	23	,	,	PUNCT
ftr-416	1392	24	both	both	CCONJ
ftr-416	1392	25	safe	safe	ADJ
ftr-416	1392	26	deposit	deposit	NOUN
ftr-416	1392	27	and	and	CCONJ
ftr-416	1392	28	field	field	NOUN
ftr-416	1392	29	held	hold	VERB
ftr-416	1392	30	that	that	SCONJ
ftr-416	1392	31	a	a	DET
ftr-416	1392	32	power	power	NOUN
ftr-416	1392	33	to	to	PART
ftr-416	1392	34	vest	vest	VERB
ftr-416	1392	35	property	property	NOUN
ftr-416	1392	36	in	in	ADP
ftr-416	1392	37	oneself	oneself	PRON
ftr-416	1392	38	(	(	PUNCT
ftr-416	1392	39	or	or	CCONJ
ftr-416	1392	40	one	one	NUM
ftr-416	1392	41	’s	’s	PART
ftr-416	1392	42	estate	estate	NOUN
ftr-416	1392	43	)	)	PUNCT
ftr-416	1392	44	would	would	AUX
ftr-416	1392	45	not	not	PART
ftr-416	1392	46	be	be	AUX
ftr-416	1392	47	treated	treat	VERB
ftr-416	1392	48	as	as	ADP
ftr-416	1392	49	the	the	DET
ftr-416	1392	50	equivalent	equivalent	NOUN
ftr-416	1392	51	of	of	ADP
ftr-416	1392	52	ownership	ownership	NOUN
ftr-416	1392	53	of	of	ADP
ftr-416	1392	54	the	the	DET
ftr-416	1392	55	property	property	NOUN
ftr-416	1392	56	.	.	PUNCT
ftr-416	1393	1	in	in	ADP
ftr-416	1393	2	that	that	DET
ftr-416	1393	3	respect	respect	NOUN
ftr-416	1393	4	field	field	NOUN
ftr-416	1393	5	and	and	CCONJ
ftr-416	1393	6	safe	safe	ADJ
ftr-416	1393	7	deposit	deposit	NOUN
ftr-416	1393	8	militate	militate	NOUN
ftr-416	1393	9	against	against	ADP
ftr-416	1393	10	annual	annual	ADJ
ftr-416	1393	11	exclusions	exclusion	NOUN
ftr-416	1393	12	based	base	VERB
ftr-416	1393	13	on	on	ADP
ftr-416	1393	14	crummey	crummey	PROPN
ftr-416	1393	15	withdrawal	withdrawal	NOUN
ftr-416	1393	16	powers	power	NOUN
ftr-416	1393	17	.	.	PUNCT
ftr-416	1394	1	4	4	X
ftr-416	1394	2	.	.	X
ftr-416	1394	3	the	the	DET
ftr-416	1394	4	legislative	legislative	ADJ
ftr-416	1394	5	history	history	NOUN
ftr-416	1394	6	of	of	ADP
ftr-416	1394	7	the	the	DET
ftr-416	1394	8	annual	annual	ADJ
ftr-416	1394	9	exclusion	exclusion	NOUN
ftr-416	1394	10	–	–	PUNCT
ftr-416	1394	11	as	as	SCONJ
ftr-416	1394	12	mentioned	mention	VERB
ftr-416	1394	13	,	,	PUNCT
ftr-416	1394	14	the	the	DET
ftr-416	1394	15	history	history	NOUN
ftr-416	1394	16	of	of	ADP
ftr-416	1394	17	the	the	DET
ftr-416	1394	18	annual	annual	ADJ
ftr-416	1394	19	exclusion	exclusion	NOUN
ftr-416	1394	20	illustrates	illustrate	VERB
ftr-416	1394	21	that	that	SCONJ
ftr-416	1394	22	it	it	PRON
ftr-416	1394	23	was	be	AUX
ftr-416	1394	24	intended	intend	VERB
ftr-416	1394	25	to	to	PART
ftr-416	1394	26	“	"	PUNCT
ftr-416	1394	27	obviate	obviate	VERB
ftr-416	1394	28	the	the	DET
ftr-416	1394	29	necessity	necessity	NOUN
ftr-416	1394	30	of	of	ADP
ftr-416	1394	31	keeping	keep	VERB
ftr-416	1394	32	an	an	DET
ftr-416	1394	33	account	account	NOUN
ftr-416	1394	34	of	of	ADP
ftr-416	1394	35	and	and	CCONJ
ftr-416	1394	36	reporting	report	VERB
ftr-416	1394	37	numerous	numerous	ADJ
ftr-416	1394	38	small	small	ADJ
ftr-416	1394	39	gifts	gift	NOUN
ftr-416	1394	40	,	,	PUNCT
ftr-416	1394	41	”	"	PUNCT
ftr-416	1394	42	such	such	ADJ
ftr-416	1394	43	2003	2003	NUM
ftr-416	1394	44	]	]	PUNCT
ftr-416	1394	45	back	back	ADV
ftr-416	1394	46	to	to	ADP
ftr-416	1394	47	the	the	DET
ftr-416	1394	48	fu	fu	PROPN
ftr-416	1394	49	ture	ture	PROPN
ftr-416	1394	50	interest	interest	NOUN
ftr-416	1394	51	231	231	NUM
ftr-416	1394	52	230	230	NUM
ftr-416	1394	53	.	.	PUNCT
ftr-416	1395	1	h.	h.	PROPN
ftr-416	1395	2	r.	r.	PROPN
ftr-416	1395	3	rep	rep	PROPN
ftr-416	1395	4	.	.	PROPN
ftr-416	1396	1	no	no	INTJ
ftr-416	1396	2	.	.	NOUN
ftr-416	1397	1	72	72	NUM
ftr-416	1397	2	-	-	SYM
ftr-416	1397	3	708	708	NUM
ftr-416	1397	4	(	(	PUNCT
ftr-416	1397	5	1932	1932	NUM
ftr-416	1397	6	)	)	PUNCT
ftr-416	1397	7	;	;	PUNCT
ftr-416	1398	1	s.	s.	PROPN
ftr-416	1398	2	rep	rep	PROPN
ftr-416	1398	3	.	.	PROPN
ftr-416	1398	4	no	no	INTJ
ftr-416	1398	5	.	.	NOUN
ftr-416	1399	1	72	72	NUM
ftr-416	1399	2	-	-	SYM
ftr-416	1399	3	665	665	NUM
ftr-416	1399	4	(	(	PUNCT
ftr-416	1399	5	1932	1932	NUM
ftr-416	1399	6	)	)	PUNCT
ftr-416	1399	7	(	(	PUNCT
ftr-416	1399	8	“	"	PUNCT
ftr-416	1399	9	[	[	X
ftr-416	1399	10	the	the	DET
ftr-416	1399	11	annual	annual	ADJ
ftr-416	1399	12	exclusion	exclusion	NOUN
ftr-416	1399	13	]	]	PUNCT
ftr-416	1399	14	on	on	ADP
ftr-416	1399	15	one	one	NUM
ftr-416	1399	16	hand	hand	NOUN
ftr-416	1399	17	,	,	PUNCT
ftr-416	1399	18	is	be	AUX
ftr-416	1399	19	to	to	PART
ftr-416	1399	20	obviate	obviate	VERB
ftr-416	1399	21	the	the	DET
ftr-416	1399	22	necessity	necessity	NOUN
ftr-416	1399	23	of	of	ADP
ftr-416	1399	24	keeping	keep	VERB
ftr-416	1399	25	an	an	DET
ftr-416	1399	26	account	account	NOUN
ftr-416	1399	27	of	of	ADP
ftr-416	1399	28	and	and	CCONJ
ftr-416	1399	29	reporting	report	VERB
ftr-416	1399	30	numerous	numerous	ADJ
ftr-416	1399	31	small	small	ADJ
ftr-416	1399	32	gifts	gift	NOUN
ftr-416	1399	33	,	,	PUNCT
ftr-416	1399	34	and	and	CCONJ
ftr-416	1399	35	,	,	PUNCT
ftr-416	1399	36	on	on	ADP
ftr-416	1399	37	the	the	DET
ftr-416	1399	38	other	other	ADJ
ftr-416	1399	39	,	,	PUNCT
ftr-416	1399	40	to	to	PART
ftr-416	1399	41	fix	fix	VERB
ftr-416	1399	42	the	the	DET
ftr-416	1399	43	amount	amount	NOUN
ftr-416	1399	44	sufficiently	sufficiently	ADV
ftr-416	1399	45	large	large	ADJ
ftr-416	1399	46	to	to	PART
ftr-416	1399	47	cover	cover	VERB
ftr-416	1399	48	in	in	ADP
ftr-416	1399	49	most	most	ADJ
ftr-416	1399	50	cases	case	NOUN
ftr-416	1399	51	wedding	wedding	NOUN
ftr-416	1399	52	and	and	CCONJ
ftr-416	1399	53	christmas	christmas	NOUN
ftr-416	1399	54	gifts	gift	NOUN
ftr-416	1399	55	and	and	CCONJ
ftr-416	1399	56	occasional	occasional	ADJ
ftr-416	1399	57	gifts	gift	NOUN
ftr-416	1399	58	of	of	ADP
ftr-416	1399	59	relatively	relatively	ADV
ftr-416	1399	60	small	small	ADJ
ftr-416	1399	61	amounts	amount	NOUN
ftr-416	1399	62	.	.	PUNCT
ftr-416	1399	63	”	"	PUNCT
ftr-416	1399	64	)	)	PUNCT
ftr-416	1399	65	;	;	PUNCT
ftr-416	1399	66	see	see	VERB
ftr-416	1399	67	also	also	ADV
ftr-416	1399	68	s.	s.	PROPN
ftr-416	1399	69	rep	rep	PROPN
ftr-416	1399	70	.	.	PROPN
ftr-416	1399	71	no.72665	no.72665	PROPN
ftr-416	1399	72	,	,	PUNCT
ftr-416	1399	73	(	(	PUNCT
ftr-416	1399	74	1932	1932	NUM
ftr-416	1399	75	)	)	PUNCT
ftr-416	1399	76	(	(	PUNCT
ftr-416	1399	77	containing	contain	VERB
ftr-416	1399	78	language	language	NOUN
ftr-416	1399	79	that	that	PRON
ftr-416	1399	80	is	be	AUX
ftr-416	1399	81	nearly	nearly	ADV
ftr-416	1399	82	identical	identical	ADJ
ftr-416	1399	83	to	to	ADP
ftr-416	1399	84	the	the	DET
ftr-416	1399	85	h	h	NOUN
ftr-416	1399	86	ouse	ouse	PROPN
ftr-416	1399	87	report	report	NOUN
ftr-416	1399	88	)	)	PUNCT
ftr-416	1399	89	;	;	PUNCT
ftr-416	1399	90	supra	supra	PROPN
ftr-416	1399	91	notes	note	VERB
ftr-416	1399	92	34	34	NUM
ftr-416	1399	93	-	-	SYM
ftr-416	1399	94	35	35	NUM
ftr-416	1399	95	and	and	CCONJ
ftr-416	1399	96	accompanying	accompany	VERB
ftr-416	1399	97	text	text	NOUN
ftr-416	1399	98	.	.	PUNCT
ftr-416	1400	1	231	231	NUM
ftr-416	1400	2	.	.	PUNCT
ftr-416	1401	1	h.	h.	PROPN
ftr-416	1401	2	r.	r.	PROPN
ftr-416	1401	3	rep	rep	PROPN
ftr-416	1401	4	.	.	PUNCT
ftr-416	1402	1	no.72708	no.72708	PROPN
ftr-416	1402	2	(	(	PUNCT
ftr-416	1402	3	1932	1932	NUM
ftr-416	1402	4	)	)	PUNCT
ftr-416	1402	5	.	.	PUNCT
ftr-416	1403	1	232	232	X
ftr-416	1403	2	.	.	X
ftr-416	1403	3	bittker	bittker	PROPN
ftr-416	1403	4	,	,	PUNCT
ftr-416	1403	5	supra	supra	PROPN
ftr-416	1403	6	note	note	NOUN
ftr-416	1403	7	32	32	NUM
ftr-416	1403	8	,	,	PUNCT
ftr-416	1403	9	at	at	ADP
ftr-416	1403	10	451	451	NUM
ftr-416	1403	11	;	;	PUNCT
ftr-416	1403	12	sherman	sherman	PROPN
ftr-416	1403	13	,	,	PUNCT
ftr-416	1403	14	supra	supra	PROPN
ftr-416	1403	15	note	note	PROPN
ftr-416	1403	16	5	5	NUM
ftr-416	1403	17	,	,	PUNCT
ftr-416	1403	18	at	at	ADP
ftr-416	1403	19	589	589	NUM
ftr-416	1403	20	-	-	SYM
ftr-416	1403	21	90	90	NUM
ftr-416	1403	22	.	.	PUNCT
ftr-416	1404	1	although	although	SCONJ
ftr-416	1404	2	not	not	PART
ftr-416	1404	3	a	a	DET
ftr-416	1404	4	legal	legal	ADJ
ftr-416	1404	5	necessity	necessity	NOUN
ftr-416	1404	6	,	,	PUNCT
ftr-416	1404	7	as	as	ADP
ftr-416	1404	8	a	a	DET
ftr-416	1404	9	practical	practical	ADJ
ftr-416	1404	10	matter	matter	NOUN
ftr-416	1404	11	the	the	DET
ftr-416	1404	12	creation	creation	NOUN
ftr-416	1404	13	of	of	ADP
ftr-416	1404	14	a	a	DET
ftr-416	1404	15	trust	trust	NOUN
ftr-416	1404	16	generally	generally	ADV
ftr-416	1404	17	requires	require	VERB
ftr-416	1404	18	the	the	DET
ftr-416	1404	19	services	service	NOUN
ftr-416	1404	20	of	of	ADP
ftr-416	1404	21	an	an	DET
ftr-416	1404	22	attorney	attorney	NOUN
ftr-416	1404	23	.	.	PUNCT
ftr-416	1405	1	unif	unif	PROPN
ftr-416	1405	2	.	.	PUNCT
ftr-416	1406	1	trust	trust	PROPN
ftr-416	1406	2	code	code	PROPN
ftr-416	1406	3	§	§	PROPN
ftr-416	1406	4	§	§	PROPN
ftr-416	1406	5	401	401	NUM
ftr-416	1406	6	,	,	PUNCT
ftr-416	1406	7	402	402	NUM
ftr-416	1406	8	.	.	PUNCT
ftr-416	1407	1	it	it	PRON
ftr-416	1407	2	is	be	AUX
ftr-416	1407	3	possible	possible	ADJ
ftr-416	1407	4	to	to	PART
ftr-416	1407	5	gift	gift	VERB
ftr-416	1407	6	a	a	DET
ftr-416	1407	7	future	future	ADJ
ftr-416	1407	8	interest	interest	NOUN
ftr-416	1407	9	without	without	ADP
ftr-416	1407	10	a	a	DET
ftr-416	1407	11	trust	trust	NOUN
ftr-416	1407	12	.	.	PUNCT
ftr-416	1408	1	for	for	ADP
ftr-416	1408	2	example	example	NOUN
ftr-416	1408	3	,	,	PUNCT
ftr-416	1408	4	a	a	DET
ftr-416	1408	5	gratuitous	gratuitous	ADJ
ftr-416	1408	6	transfer	transfer	NOUN
ftr-416	1408	7	to	to	ADP
ftr-416	1408	8	a	a	DET
ftr-416	1408	9	corporation	corporation	NOUN
ftr-416	1408	10	is	be	AUX
ftr-416	1408	11	a	a	DET
ftr-416	1408	12	future	future	ADJ
ftr-416	1408	13	interest	interest	NOUN
ftr-416	1408	14	gift	gift	NOUN
ftr-416	1408	15	to	to	ADP
ftr-416	1408	16	the	the	DET
ftr-416	1408	17	shareholders	shareholder	NOUN
ftr-416	1408	18	.	.	PUNCT
ftr-416	1409	1	chanin	chanin	PROPN
ftr-416	1409	2	v.	v.	ADP
ftr-416	1409	3	united	united	PROPN
ftr-416	1409	4	states	states	PROPN
ftr-416	1409	5	,	,	PUNCT
ftr-416	1409	6	393	393	NUM
ftr-416	1409	7	f.2d	f.2d	NOUN
ftr-416	1409	8	972	972	NUM
ftr-416	1409	9	,	,	PUNCT
ftr-416	1409	10	976	976	NUM
ftr-416	1409	11	(	(	PUNCT
ftr-416	1409	12	ct	ct	PROPN
ftr-416	1409	13	.	.	PUNCT
ftr-416	1409	14	cl	cl	NOUN
ftr-416	1409	15	.	.	PUNCT
ftr-416	1409	16	1968	1968	NUM
ftr-416	1409	17	)	)	PUNCT
ftr-416	1409	18	;	;	PUNCT
ftr-416	1409	19	see	see	VERB
ftr-416	1409	20	also	also	ADV
ftr-416	1409	21	n	n	PROPN
ftr-416	1409	22	ote	ote	NOUN
ftr-416	1409	23	,	,	PUNCT
ftr-416	1409	24	federal	federal	ADJ
ftr-416	1409	25	gift	gift	NOUN
ftr-416	1409	26	tax	tax	NOUN
ftr-416	1409	27	exclusions	exclusion	NOUN
ftr-416	1409	28	:	:	PUNCT
ftr-416	1409	29	gifts	gift	NOUN
ftr-416	1409	30	to	to	ADP
ftr-416	1409	31	corporations	corporation	NOUN
ftr-416	1409	32	,	,	PUNCT
ftr-416	1409	33	6	6	NUM
ftr-416	1409	34	duke	duke	PROPN
ftr-416	1409	35	b.j	b.j	PROPN
ftr-416	1409	36	.	.	PROPN
ftr-416	1409	37	150	150	NUM
ftr-416	1409	38	(	(	PUNCT
ftr-416	1409	39	1957	1957	NUM
ftr-416	1409	40	)	)	PUNCT
ftr-416	1409	41	.	.	PUNCT
ftr-416	1410	1	233	233	NUM
ftr-416	1410	2	.	.	PUNCT
ftr-416	1411	1	h.	h.	PROPN
ftr-416	1411	2	r.	r.	PROPN
ftr-416	1411	3	rep	rep	PROPN
ftr-416	1411	4	.	.	PROPN
ftr-416	1412	1	no	no	INTJ
ftr-416	1412	2	.	.	NOUN
ftr-416	1413	1	72	72	NUM
ftr-416	1413	2	-	-	SYM
ftr-416	1413	3	708	708	NUM
ftr-416	1413	4	,	,	PUNCT
ftr-416	1413	5	(	(	PUNCT
ftr-416	1413	6	1932	1932	NUM
ftr-416	1413	7	)	)	PUNCT
ftr-416	1413	8	(	(	PUNCT
ftr-416	1413	9	“	"	PUNCT
ftr-416	1413	10	the	the	DET
ftr-416	1413	11	exemption	exemption	NOUN
ftr-416	1413	12	does	do	AUX
ftr-416	1413	13	not	not	PART
ftr-416	1413	14	apply	apply	VERB
ftr-416	1413	15	with	with	ADP
ftr-416	1413	16	respect	respect	NOUN
ftr-416	1413	17	to	to	ADP
ftr-416	1413	18	a	a	DET
ftr-416	1413	19	gift	gift	NOUN
ftr-416	1413	20	to	to	ADP
ftr-416	1413	21	any	any	DET
ftr-416	1413	22	donee	donee	NOUN
ftr-416	1413	23	to	to	PART
ftr-416	1413	24	whom	whom	PRON
ftr-416	1413	25	is	be	AUX
ftr-416	1413	26	given	give	VERB
ftr-416	1413	27	a	a	DET
ftr-416	1413	28	‘	'	PUNCT
ftr-416	1413	29	future	future	ADJ
ftr-416	1413	30	interest	interest	NOUN
ftr-416	1413	31	.	.	PUNCT
ftr-416	1413	32	’	'	PUNCT
ftr-416	1414	1	the	the	DET
ftr-416	1414	2	exemption	exemption	NOUN
ftr-416	1414	3	being	be	AUX
ftr-416	1414	4	availab	availab	NOUN
ftr-416	1414	5	le	le	X
ftr-416	1414	6	only	only	ADV
ftr-416	1414	7	in	in	ADP
ftr-416	1414	8	so	so	ADV
ftr-416	1414	9	far	far	ADV
ftr-416	1414	10	as	as	SCONJ
ftr-416	1414	11	the	the	DET
ftr-416	1414	12	donees	donee	NOUN
ftr-416	1414	13	are	be	AUX
ftr-416	1414	14	ascertainable	ascertainable	ADJ
ftr-416	1414	15	,	,	PUNCT
ftr-416	1414	16	the	the	DET
ftr-416	1414	17	denial	denial	NOUN
ftr-416	1414	18	of	of	ADP
ftr-416	1414	19	the	the	DET
ftr-416	1414	20	exemption	exemption	NOUN
ftr-416	1414	21	in	in	ADP
ftr-416	1414	22	the	the	DET
ftr-416	1414	23	case	case	NOUN
ftr-416	1414	24	of	of	ADP
ftr-416	1414	25	‘	'	PUNCT
ftr-416	1414	26	future	future	ADJ
ftr-416	1414	27	interests	interest	NOUN
ftr-416	1414	28	’	'	PUNCT
ftr-416	1414	29	is	be	AUX
ftr-416	1414	30	dictated	dictate	VERB
ftr-416	1414	31	by	by	ADP
ftr-416	1414	32	the	the	DET
ftr-416	1414	33	apprehended	apprehend	VERB
ftr-416	1414	34	difficulty	difficulty	NOUN
ftr-416	1414	35	,	,	PUNCT
ftr-416	1414	36	in	in	ADP
ftr-416	1414	37	many	many	ADJ
ftr-416	1414	38	instances	instance	NOUN
ftr-416	1414	39	,	,	PUNCT
ftr-416	1414	40	of	of	ADP
ftr-416	1414	41	determining	determine	VERB
ftr-416	1414	42	the	the	DET
ftr-416	1414	43	number	number	NOUN
ftr-416	1414	44	of	of	ADP
ftr-416	1414	45	eventual	eventual	ADJ
ftr-416	1414	46	donees	donee	NOUN
ftr-416	1414	47	and	and	CCONJ
ftr-416	1414	48	the	the	DET
ftr-416	1414	49	value	value	NOUN
ftr-416	1414	50	of	of	ADP
ftr-416	1414	51	their	their	PRON
ftr-416	1414	52	respective	respective	ADJ
ftr-416	1414	53	gifts	gift	NOUN
ftr-416	1414	54	.	.	PUNCT
ftr-416	1414	55	”	"	PUNCT
ftr-416	1414	56	)	)	PUNCT
ftr-416	1414	57	.	.	PUNCT
ftr-416	1415	1	the	the	DET
ftr-416	1415	2	senate	senate	PROPN
ftr-416	1415	3	report	report	NOUN
ftr-416	1415	4	contains	contain	VERB
ftr-416	1415	5	identical	identical	ADJ
ftr-416	1415	6	language	language	NOUN
ftr-416	1415	7	.	.	PUNCT
ftr-416	1416	1	see	see	VERB
ftr-416	1416	2	s.	s.	PROPN
ftr-416	1416	3	rep	rep	PROPN
ftr-416	1416	4	.	.	PROPN
ftr-416	1417	1	no	no	INTJ
ftr-416	1417	2	.	.	NOUN
ftr-416	1418	1	72	72	NUM
ftr-416	1418	2	-	-	SYM
ftr-416	1418	3	665	665	NUM
ftr-416	1418	4	,	,	PUNCT
ftr-416	1418	5	(	(	PUNCT
ftr-416	1418	6	1932	1932	NUM
ftr-416	1418	7	)	)	PUNCT
ftr-416	1418	8	.	.	PUNCT
ftr-416	1419	1	234	234	NUM
ftr-416	1419	2	.	.	PUNCT
ftr-416	1420	1	see	see	VERB
ftr-416	1420	2	supra	supra	PROPN
ftr-416	1420	3	note	note	PROPN
ftr-416	1420	4	21	21	NUM
ftr-416	1420	5	;	;	PUNCT
ftr-416	1420	6	see	see	VERB
ftr-416	1420	7	also	also	ADV
ftr-416	1420	8	dep’t	dep’t	NOUN
ftr-416	1420	9	of	of	ADP
ftr-416	1420	10	the	the	DET
ftr-416	1420	11	treasury	treasury	NOUN
ftr-416	1420	12	,	,	PUNCT
ftr-416	1420	13	supra	supra	PROPN
ftr-416	1420	14	note	note	PROPN
ftr-416	1420	15	19	19	NUM
ftr-416	1420	16	,	,	PUNCT
ftr-416	1420	17	¶	¶	PROPN
ftr-416	1420	18	463	463	NUM
ftr-416	1420	19	(	(	PUNCT
ftr-416	1420	20	noting	note	VERB
ftr-416	1420	21	that	that	SCONJ
ftr-416	1420	22	crummey	crummey	PROPN
ftr-416	1420	23	powers	power	NOUN
ftr-416	1420	24	“	"	PUNCT
ftr-416	1420	25	undermine	undermine	VERB
ftr-416	1420	26	”	"	PUNCT
ftr-416	1420	27	the	the	DET
ftr-416	1420	28	present	present	ADJ
ftr-416	1420	29	interest	interest	NOUN
ftr-416	1420	30	requirement	requirement	NOUN
ftr-416	1420	31	)	)	PUNCT
ftr-416	1420	32	.	.	PUNCT
ftr-416	1421	1	235	235	NUM
ftr-416	1421	2	.	.	PUNCT
ftr-416	1422	1	h.	h.	PROPN
ftr-416	1422	2	r.	r.	PROPN
ftr-416	1422	3	rep	rep	PROPN
ftr-416	1422	4	.	.	PUNCT
ftr-416	1423	1	no	no	INTJ
ftr-416	1423	2	.	.	NOUN
ftr-416	1424	1	72	72	NUM
ftr-416	1424	2	-	-	SYM
ftr-416	1424	3	708	708	NUM
ftr-416	1424	4	,	,	PUNCT
ftr-416	1424	5	(	(	PUNCT
ftr-416	1424	6	1932	1932	NUM
ftr-416	1424	7	)	)	PUNCT
ftr-416	1425	1	;	;	PUNCT
ftr-416	1425	2	s.	s.	PROPN
ftr-416	1425	3	rep	rep	PROPN
ftr-416	1425	4	.	.	PROPN
ftr-416	1425	5	no	no	INTJ
ftr-416	1425	6	.	.	NOUN
ftr-416	1426	1	72	72	NUM
ftr-416	1426	2	-	-	SYM
ftr-416	1426	3	665	665	NUM
ftr-416	1426	4	,	,	PUNCT
ftr-416	1426	5	(	(	PUNCT
ftr-416	1426	6	1932	1932	NUM
ftr-416	1426	7	)	)	PUNCT
ftr-416	1426	8	.	.	PUNCT
ftr-416	1427	1	236	236	NUM
ftr-416	1427	2	.	.	PUNCT
ftr-416	1427	3	see	see	VERB
ftr-416	1427	4	supra	supra	PROPN
ftr-416	1427	5	note	note	PROPN
ftr-416	1427	6	38	38	NUM
ftr-416	1427	7	.	.	PUNCT
ftr-416	1428	1	as	as	SCONJ
ftr-416	1428	2	holiday	holiday	NOUN
ftr-416	1428	3	and	and	CCONJ
ftr-416	1428	4	occasion	occasion	NOUN
ftr-416	1428	5	gifts.230	gifts.230	VERB
ftr-416	1428	6	this	this	DET
ftr-416	1428	7	history	history	NOUN
ftr-416	1428	8	supports	support	VERB
ftr-416	1428	9	denial	denial	NOUN
ftr-416	1428	10	of	of	ADP
ftr-416	1428	11	exclusions	exclusion	NOUN
ftr-416	1428	12	based	base	VERB
ftr-416	1428	13	solely	solely	ADV
ftr-416	1428	14	on	on	ADP
ftr-416	1428	15	withdrawal	withdrawal	NOUN
ftr-416	1428	16	powers	power	NOUN
ftr-416	1428	17	.	.	PUNCT
ftr-416	1429	1	the	the	DET
ftr-416	1429	2	exclusion	exclusion	NOUN
ftr-416	1429	3	was	be	AUX
ftr-416	1429	4	intended	intend	VERB
ftr-416	1429	5	as	as	ADP
ftr-416	1429	6	a	a	DET
ftr-416	1429	7	rule	rule	NOUN
ftr-416	1429	8	of	of	ADP
ftr-416	1429	9	administrative	administrative	ADJ
ftr-416	1429	10	convenience.231	convenience.231	X
ftr-416	1429	11	instead	instead	ADV
ftr-416	1429	12	,	,	PUNCT
ftr-416	1429	13	withdrawal	withdrawal	NOUN
ftr-416	1429	14	powers	power	NOUN
ftr-416	1429	15	make	make	VERB
ftr-416	1429	16	the	the	DET
ftr-416	1429	17	annual	annual	ADJ
ftr-416	1429	18	exclusion	exclusion	NOUN
ftr-416	1429	19	a	a	DET
ftr-416	1429	20	significant	significant	ADJ
ftr-416	1429	21	estate	estate	NOUN
ftr-416	1429	22	planning	planning	NOUN
ftr-416	1429	23	tool	tool	NOUN
ftr-416	1429	24	.	.	PUNCT
ftr-416	1430	1	unlike	unlike	ADP
ftr-416	1430	2	the	the	DET
ftr-416	1430	3	simple	simple	ADJ
ftr-416	1430	4	gifting	gifting	NOUN
ftr-416	1430	5	of	of	ADP
ftr-416	1430	6	a	a	DET
ftr-416	1430	7	holiday	holiday	NOUN
ftr-416	1430	8	or	or	CCONJ
ftr-416	1430	9	occasion	occasion	NOUN
ftr-416	1430	10	gift	gift	NOUN
ftr-416	1430	11	,	,	PUNCT
ftr-416	1430	12	the	the	DET
ftr-416	1430	13	creation	creation	NOUN
ftr-416	1430	14	of	of	ADP
ftr-416	1430	15	a	a	DET
ftr-416	1430	16	crummey	crummey	PROPN
ftr-416	1430	17	trust	trust	NOUN
ftr-416	1430	18	generally	generally	ADV
ftr-416	1430	19	requires	require	VERB
ftr-416	1430	20	the	the	DET
ftr-416	1430	21	services	service	NOUN
ftr-416	1430	22	of	of	ADP
ftr-416	1430	23	an	an	DET
ftr-416	1430	24	attorney.232	attorney.232	NOUN
ftr-416	1430	25	a	a	DET
ftr-416	1430	26	gift	gift	NOUN
ftr-416	1430	27	made	make	VERB
ftr-416	1430	28	using	use	VERB
ftr-416	1430	29	a	a	DET
ftr-416	1430	30	crummey	crummey	NOUN
ftr-416	1430	31	power	power	NOUN
ftr-416	1430	32	is	be	AUX
ftr-416	1430	33	more	more	ADV
ftr-416	1430	34	accurately	accurately	ADV
ftr-416	1430	35	viewed	view	VERB
ftr-416	1430	36	as	as	ADP
ftr-416	1430	37	part	part	NOUN
ftr-416	1430	38	of	of	ADP
ftr-416	1430	39	the	the	DET
ftr-416	1430	40	transmission	transmission	NOUN
ftr-416	1430	41	of	of	ADP
ftr-416	1430	42	an	an	DET
ftr-416	1430	43	estate	estate	NOUN
ftr-416	1430	44	through	through	ADP
ftr-416	1430	45	an	an	DET
ftr-416	1430	46	attorney	attorney	NOUN
ftr-416	1430	47	-	-	PUNCT
ftr-416	1430	48	created	create	VERB
ftr-416	1430	49	estate	estate	NOUN
ftr-416	1430	50	plan	plan	NOUN
ftr-416	1430	51	rather	rather	ADV
ftr-416	1430	52	than	than	ADP
ftr-416	1430	53	the	the	DET
ftr-416	1430	54	occasion	occasion	NOUN
ftr-416	1430	55	gifts	gift	NOUN
ftr-416	1430	56	envisioned	envision	VERB
ftr-416	1430	57	by	by	ADP
ftr-416	1430	58	congress	congress	PROPN
ftr-416	1430	59	.	.	PUNCT
ftr-416	1431	1	moreover	moreover	ADV
ftr-416	1431	2	,	,	PUNCT
ftr-416	1431	3	the	the	DET
ftr-416	1431	4	present	present	ADJ
ftr-416	1431	5	interest	interest	NOUN
ftr-416	1431	6	requirement	requirement	NOUN
ftr-416	1431	7	was	be	AUX
ftr-416	1431	8	enacted	enact	VERB
ftr-416	1431	9	due	due	ADP
ftr-416	1431	10	to	to	ADP
ftr-416	1431	11	the	the	DET
ftr-416	1431	12	“	"	PUNCT
ftr-416	1431	13	apprehended	apprehend	VERB
ftr-416	1431	14	difficulty	difficulty	NOUN
ftr-416	1431	15	.	.	PUNCT
ftr-416	1431	16	.	.	PUNCT
ftr-416	1432	1	.	.	PUNCT
ftr-416	1433	1	in	in	ADP
ftr-416	1433	2	determining	determine	VERB
ftr-416	1433	3	the	the	DET
ftr-416	1433	4	number	number	NOUN
ftr-416	1433	5	of	of	ADP
ftr-416	1433	6	eventual	eventual	ADJ
ftr-416	1433	7	donees	donee	NOUN
ftr-416	1433	8	and	and	CCONJ
ftr-416	1433	9	the	the	DET
ftr-416	1433	10	values	value	NOUN
ftr-416	1433	11	of	of	ADP
ftr-416	1433	12	their	their	PRON
ftr-416	1433	13	respective	respective	ADJ
ftr-416	1433	14	gifts	gift	NOUN
ftr-416	1433	15	”	"	PUNCT
ftr-416	1433	16	when	when	SCONJ
ftr-416	1433	17	future	future	ADJ
ftr-416	1433	18	interests	interest	NOUN
ftr-416	1433	19	are	be	AUX
ftr-416	1433	20	gifted.233	gifted.233	ADJ
ftr-416	1433	21	annual	annual	ADJ
ftr-416	1433	22	exclusions	exclusion	NOUN
ftr-416	1433	23	claimed	claim	VERB
ftr-416	1433	24	based	base	VERB
ftr-416	1433	25	on	on	ADP
ftr-416	1433	26	crummey	crummey	PROPN
ftr-416	1433	27	powers	power	NOUN
ftr-416	1433	28	potentially	potentially	ADV
ftr-416	1433	29	exploit	exploit	VERB
ftr-416	1433	30	this	this	DET
ftr-416	1433	31	difficulty	difficulty	NOUN
ftr-416	1433	32	.	.	PUNCT
ftr-416	1434	1	the	the	DET
ftr-416	1434	2	holder	holder	NOUN
ftr-416	1434	3	of	of	ADP
ftr-416	1434	4	a	a	DET
ftr-416	1434	5	crummey	crummey	NOUN
ftr-416	1434	6	power	power	NOUN
ftr-416	1434	7	may	may	AUX
ftr-416	1434	8	not	not	PART
ftr-416	1434	9	have	have	VERB
ftr-416	1434	10	any	any	DET
ftr-416	1434	11	interest	interest	NOUN
ftr-416	1434	12	in	in	ADP
ftr-416	1434	13	the	the	DET
ftr-416	1434	14	trust	trust	NOUN
ftr-416	1434	15	other	other	ADJ
ftr-416	1434	16	than	than	ADP
ftr-416	1434	17	the	the	DET
ftr-416	1434	18	withdrawal	withdrawal	NOUN
ftr-416	1434	19	power.234	power.234	NOUN
ftr-416	1434	20	even	even	ADV
ftr-416	1434	21	if	if	SCONJ
ftr-416	1434	22	the	the	DET
ftr-416	1434	23	power	power	NOUN
ftr-416	1434	24	-	-	PUNCT
ftr-416	1434	25	holder	holder	NOUN
ftr-416	1434	26	has	have	VERB
ftr-416	1434	27	an	an	DET
ftr-416	1434	28	interest	interest	NOUN
ftr-416	1434	29	in	in	ADP
ftr-416	1434	30	the	the	DET
ftr-416	1434	31	trust	trust	NOUN
ftr-416	1434	32	,	,	PUNCT
ftr-416	1434	33	it	it	PRON
ftr-416	1434	34	may	may	AUX
ftr-416	1434	35	not	not	PART
ftr-416	1434	36	be	be	AUX
ftr-416	1434	37	apparent	apparent	ADJ
ftr-416	1434	38	at	at	ADP
ftr-416	1434	39	the	the	DET
ftr-416	1434	40	time	time	NOUN
ftr-416	1434	41	the	the	DET
ftr-416	1434	42	gift	gift	NOUN
ftr-416	1434	43	is	be	AUX
ftr-416	1434	44	made	make	VERB
ftr-416	1434	45	how	how	SCONJ
ftr-416	1434	46	much	much	ADJ
ftr-416	1434	47	,	,	PUNCT
ftr-416	1434	48	if	if	SCONJ
ftr-416	1434	49	any	any	PRON
ftr-416	1434	50	,	,	PUNCT
ftr-416	1434	51	property	property	NOUN
ftr-416	1434	52	will	will	AUX
ftr-416	1434	53	eventually	eventually	ADV
ftr-416	1434	54	be	be	AUX
ftr-416	1434	55	distributed	distribute	VERB
ftr-416	1434	56	to	to	ADP
ftr-416	1434	57	her	she	PRON
ftr-416	1434	58	.	.	PUNCT
ftr-416	1435	1	this	this	PRON
ftr-416	1435	2	is	be	AUX
ftr-416	1435	3	exactly	exactly	ADV
ftr-416	1435	4	the	the	DET
ftr-416	1435	5	situation	situation	NOUN
ftr-416	1435	6	the	the	DET
ftr-416	1435	7	present	present	ADJ
ftr-416	1435	8	interest	interest	NOUN
ftr-416	1435	9	requirement	requirement	NOUN
ftr-416	1435	10	was	be	AUX
ftr-416	1435	11	intended	intend	VERB
ftr-416	1435	12	to	to	PART
ftr-416	1435	13	avoid.235	avoid.235	VERB
ftr-416	1435	14	moreover	moreover	ADV
ftr-416	1435	15	,	,	PUNCT
ftr-416	1435	16	many	many	ADJ
ftr-416	1435	17	taxpayers	taxpayer	NOUN
ftr-416	1435	18	make	make	VERB
ftr-416	1435	19	full	full	ADJ
ftr-416	1435	20	annual	annual	ADJ
ftr-416	1435	21	exclusion	exclusion	NOUN
ftr-416	1435	22	gifts	gift	NOUN
ftr-416	1435	23	using	use	VERB
ftr-416	1435	24	crummey	crummey	NOUN
ftr-416	1435	25	powers	power	NOUN
ftr-416	1435	26	without	without	ADP
ftr-416	1435	27	deducting	deduct	VERB
ftr-416	1435	28	the	the	DET
ftr-416	1435	29	routine	routine	ADJ
ftr-416	1435	30	occasion	occasion	NOUN
ftr-416	1435	31	gifts.236	gifts.236	PROPN
ftr-416	1435	32	thus	thus	ADV
ftr-416	1435	33	,	,	PUNCT
ftr-416	1435	34	232	232	NUM
ftr-416	1435	35	florida	florida	PROPN
ftr-416	1435	36	tax	tax	NOUN
ftr-416	1435	37	review	review	NOUN
ftr-416	1435	38	[	[	X
ftr-416	1435	39	vol.6:2	vol.6:2	VERB
ftr-416	1435	40	237	237	NUM
ftr-416	1435	41	.	.	PUNCT
ftr-416	1436	1	see	see	VERB
ftr-416	1436	2	,	,	PUNCT
ftr-416	1436	3	e.g.	e.g.	ADV
ftr-416	1436	4	,	,	PUNCT
ftr-416	1436	5	united	united	PROPN
ftr-416	1436	6	states	states	PROPN
ftr-416	1436	7	v.	v.	ADP
ftr-416	1436	8	pelzer	pelzer	PROPN
ftr-416	1436	9	,	,	PUNCT
ftr-416	1436	10	312	312	NUM
ftr-416	1436	11	u.s	u.s	PROPN
ftr-416	1436	12	.	.	PROPN
ftr-416	1436	13	399	399	NUM
ftr-416	1436	14	,	,	PUNCT
ftr-416	1436	15	403	403	NUM
ftr-416	1436	16	-	-	SYM
ftr-416	1436	17	04	04	NUM
ftr-416	1436	18	(	(	PUNCT
ftr-416	1436	19	1941	1941	NUM
ftr-416	1436	20	)	)	PUNCT
ftr-416	1436	21	(	(	PUNCT
ftr-416	1436	22	citing	cite	VERB
ftr-416	1436	23	,	,	PUNCT
ftr-416	1436	24	h.	h.	PROPN
ftr-416	1436	25	r.	r.	PROPN
ftr-416	1436	26	rep	rep	PROPN
ftr-416	1436	27	.	.	PROPN
ftr-416	1437	1	no	no	INTJ
ftr-416	1437	2	.	.	NOUN
ftr-416	1438	1	72	72	NUM
ftr-416	1438	2	-	-	SYM
ftr-416	1438	3	708	708	NUM
ftr-416	1438	4	,	,	PUNCT
ftr-416	1438	5	(	(	PUNCT
ftr-416	1438	6	1932	1932	NUM
ftr-416	1438	7	)	)	PUNCT
ftr-416	1439	1	;	;	PUNCT
ftr-416	1439	2	denying	deny	VERB
ftr-416	1439	3	the	the	DET
ftr-416	1439	4	annual	annual	ADJ
ftr-416	1439	5	exclusions	exclusion	NOUN
ftr-416	1439	6	claimed	claim	VERB
ftr-416	1439	7	by	by	ADP
ftr-416	1439	8	the	the	DET
ftr-416	1439	9	taxpayer	taxpayer	NOUN
ftr-416	1439	10	because	because	SCONJ
ftr-416	1439	11	“	"	PUNCT
ftr-416	1439	12	[	[	X
ftr-416	1439	13	t]he	t]he	X
ftr-416	1439	14	gift	gift	NOUN
ftr-416	1439	15	.	.	PUNCT
ftr-416	1439	16	.	.	PUNCT
ftr-416	1440	1	.	.	PUNCT
ftr-416	1441	1	involved	involve	VERB
ftr-416	1441	2	the	the	DET
ftr-416	1441	3	difficulties	difficulty	NOUN
ftr-416	1441	4	in	in	ADP
ftr-416	1441	5	determining	determine	VERB
ftr-416	1441	6	the	the	DET
ftr-416	1441	7	‘	'	PUNCT
ftr-416	1441	8	number	number	NOUN
ftr-416	1441	9	of	of	ADP
ftr-416	1441	10	eventual	eventual	ADJ
ftr-416	1441	11	donees	donee	NOUN
ftr-416	1441	12	and	and	CCONJ
ftr-416	1441	13	the	the	DET
ftr-416	1441	14	value	value	NOUN
ftr-416	1441	15	of	of	ADP
ftr-416	1441	16	their	their	PRON
ftr-416	1441	17	respective	respective	ADJ
ftr-416	1441	18	gifts	gift	NOUN
ftr-416	1441	19	’	'	PUNCT
ftr-416	1441	20	which	which	PRON
ftr-416	1441	21	it	it	PRON
ftr-416	1441	22	was	be	AUX
ftr-416	1441	23	the	the	DET
ftr-416	1441	24	purpose	purpose	NOUN
ftr-416	1441	25	of	of	ADP
ftr-416	1441	26	the	the	DET
ftr-416	1441	27	statute	statute	NOUN
ftr-416	1441	28	to	to	PART
ftr-416	1441	29	avoid	avoid	VERB
ftr-416	1441	30	”	"	PUNCT
ftr-416	1441	31	)	)	PUNCT
ftr-416	1441	32	.	.	PUNCT
ftr-416	1442	1	s.	s.	PROPN
ftr-416	1442	2	rep	rep	PROPN
ftr-416	1442	3	.	.	PROPN
ftr-416	1442	4	no	no	INTJ
ftr-416	1442	5	.	.	NOUN
ftr-416	1443	1	72	72	NUM
ftr-416	1443	2	-	-	SYM
ftr-416	1443	3	665	665	NUM
ftr-416	1443	4	,	,	PUNCT
ftr-416	1443	5	(	(	PUNCT
ftr-416	1443	6	1932	1932	NUM
ftr-416	1443	7	)	)	PUNCT
ftr-416	1443	8	238	238	NUM
ftr-416	1443	9	.	.	PUNCT
ftr-416	1444	1	see	see	VERB
ftr-416	1444	2	supra	supra	PROPN
ftr-416	1444	3	notes	note	VERB
ftr-416	1444	4	181	181	NUM
ftr-416	1444	5	-	-	SYM
ftr-416	1444	6	206	206	NUM
ftr-416	1444	7	and	and	CCONJ
ftr-416	1444	8	accompanying	accompany	VERB
ftr-416	1444	9	text	text	NOUN
ftr-416	1444	10	.	.	PUNCT
ftr-416	1445	1	239	239	NUM
ftr-416	1445	2	.	.	PUNCT
ftr-416	1446	1	see	see	VERB
ftr-416	1446	2	supra	supra	PROPN
ftr-416	1446	3	notes	note	VERB
ftr-416	1446	4	206	206	NUM
ftr-416	1446	5	-	-	SYM
ftr-416	1446	6	08	08	NUM
ftr-416	1446	7	and	and	CCONJ
ftr-416	1446	8	accompanying	accompany	VERB
ftr-416	1446	9	text	text	NOUN
ftr-416	1446	10	.	.	PUNCT
ftr-416	1447	1	240	240	NUM
ftr-416	1447	2	.	.	PUNCT
ftr-416	1448	1	see	see	VERB
ftr-416	1448	2	supra	supra	PROPN
ftr-416	1448	3	notes	note	VERB
ftr-416	1448	4	220	220	NUM
ftr-416	1448	5	-	-	SYM
ftr-416	1448	6	29	29	NUM
ftr-416	1448	7	and	and	CCONJ
ftr-416	1448	8	accompanying	accompany	VERB
ftr-416	1448	9	text	text	NOUN
ftr-416	1448	10	.	.	PUNCT
ftr-416	1449	1	241	241	X
ftr-416	1449	2	.	.	PUNCT
ftr-416	1449	3	see	see	VERB
ftr-416	1449	4	,	,	PUNCT
ftr-416	1449	5	e.g.	e.g.	ADV
ftr-416	1449	6	,	,	PUNCT
ftr-416	1449	7	crummey	crummey	PROPN
ftr-416	1449	8	v.	v.	PROPN
ftr-416	1449	9	commissioner	commissioner	PROPN
ftr-416	1449	10	,	,	PUNCT
ftr-416	1449	11	25	25	NUM
ftr-416	1449	12	t.c	t.c	PROPN
ftr-416	1449	13	.	.	PROPN
ftr-416	1449	14	memo	memo	NOUN
ftr-416	1449	15	(	(	PUNCT
ftr-416	1449	16	cch	cch	NOUN
ftr-416	1449	17	)	)	PUNCT
ftr-416	1449	18	772	772	NUM
ftr-416	1449	19	t.c	t.c	PROPN
ftr-416	1449	20	.	.	PROPN
ftr-416	1449	21	memo	memo	NOUN
ftr-416	1449	22	(	(	PUNCT
ftr-416	1449	23	ria	ria	PROPN
ftr-416	1449	24	)	)	PUNCT
ftr-416	1449	25	6144	6144	NUM
ftr-416	1449	26	(	(	PUNCT
ftr-416	1449	27	1966	1966	NUM
ftr-416	1449	28	)	)	PUNCT
ftr-416	1449	29	rev’d	rev’d	NOUN
ftr-416	1449	30	,	,	PUNCT
ftr-416	1449	31	397	397	NUM
ftr-416	1449	32	f.2d	f.2d	SYM
ftr-416	1449	33	82	82	NUM
ftr-416	1449	34	(	(	PUNCT
ftr-416	1449	35	9th	9th	ADJ
ftr-416	1449	36	cir	cir	NOUN
ftr-416	1449	37	.	.	PUNCT
ftr-416	1449	38	1968	1968	NUM
ftr-416	1449	39	)	)	PUNCT
ftr-416	1449	40	;	;	PUNCT
ftr-416	1449	41	gilmore	gilmore	PROPN
ftr-416	1449	42	v.	v.	PROPN
ftr-416	1449	43	commissioner	commissioner	PROPN
ftr-416	1449	44	,	,	PUNCT
ftr-416	1449	45	20	20	NUM
ftr-416	1449	46	t.c	t.c	PROPN
ftr-416	1449	47	.	.	PROPN
ftr-416	1449	48	579	579	NUM
ftr-416	1449	49	(	(	PUNCT
ftr-416	1449	50	1953	1953	NUM
ftr-416	1449	51	)	)	PUNCT
ftr-416	1449	52	,	,	PUNCT
ftr-416	1449	53	rev’d	rev’d	NOUN
ftr-416	1449	54	,	,	PUNCT
ftr-416	1449	55	213	213	NUM
ftr-416	1449	56	f.2d	f.2d	SYM
ftr-416	1449	57	520	520	NUM
ftr-416	1449	58	(	(	PUNCT
ftr-416	1449	59	6th	6th	ADJ
ftr-416	1449	60	cir	cir	NOUN
ftr-416	1449	61	.	.	PUNCT
ftr-416	1449	62	1954	1954	NUM
ftr-416	1449	63	)	)	PUNCT
ftr-416	1449	64	;	;	PUNCT
ftr-416	1449	65	kieckhefer	kieckhefer	PROPN
ftr-416	1449	66	v.	v.	PROPN
ftr-416	1449	67	commissioner	commissioner	PROPN
ftr-416	1449	68	,	,	PUNCT
ftr-416	1449	69	15	15	NUM
ftr-416	1449	70	t.c	t.c	PROPN
ftr-416	1449	71	.	.	PROPN
ftr-416	1449	72	111	111	NUM
ftr-416	1449	73	(	(	PUNCT
ftr-416	1449	74	1950	1950	NUM
ftr-416	1449	75	)	)	PUNCT
ftr-416	1449	76	,	,	PUNCT
ftr-416	1449	77	rev’d	rev’d	NOUN
ftr-416	1449	78	,	,	PUNCT
ftr-416	1449	79	189	189	NUM
ftr-416	1449	80	f	f	NOUN
ftr-416	1449	81	.2d	.2d	PROPN
ftr-416	1449	82	118	118	NUM
ftr-416	1449	83	(	(	PUNCT
ftr-416	1449	84	7th	7th	ADJ
ftr-416	1449	85	cir	cir	NOUN
ftr-416	1449	86	.	.	PUNCT
ftr-416	1449	87	1951	1951	NUM
ftr-416	1449	88	)	)	PUNCT
ftr-416	1449	89	.	.	PUNCT
ftr-416	1450	1	cf	cf	X
ftr-416	1450	2	.	.	PUNCT
ftr-416	1451	1	perkins	perkins	PROPN
ftr-416	1451	2	v.	v.	PROPN
ftr-416	1451	3	commissioner	commissioner	PROPN
ftr-416	1451	4	,	,	PUNCT
ftr-416	1451	5	27	27	NUM
ftr-416	1451	6	t.c	t.c	PROPN
ftr-416	1451	7	.	.	PROPN
ftr-416	1451	8	601	601	NUM
ftr-416	1451	9	,	,	PUNCT
ftr-416	1451	10	606	606	NUM
ftr-416	1451	11	(	(	PUNCT
ftr-416	1451	12	1956	1956	NUM
ftr-416	1451	13	)	)	PUNCT
ftr-416	1451	14	.	.	PUNCT
ftr-416	1452	1	242	242	NUM
ftr-416	1452	2	.	.	X
ftr-416	1453	1	heidrich	heidrich	PROPN
ftr-416	1453	2	v.	v.	PROPN
ftr-416	1453	3	commissioner	commissioner	PROPN
ftr-416	1453	4	,	,	PUNCT
ftr-416	1453	5	55	55	NUM
ftr-416	1453	6	t.c	t.c	NOUN
ftr-416	1453	7	.	.	PROPN
ftr-416	1453	8	746	746	NUM
ftr-416	1453	9	,	,	PUNCT
ftr-416	1453	10	750	750	NUM
ftr-416	1453	11	n.	n.	NOUN
ftr-416	1453	12	8	8	NUM
ftr-416	1453	13	(	(	PUNCT
ftr-416	1453	14	1971	1971	NUM
ftr-416	1453	15	)	)	PUNCT
ftr-416	1453	16	.	.	PUNCT
ftr-416	1454	1	heidrich	heidrich	NOUN
ftr-416	1454	2	was	be	AUX
ftr-416	1454	3	decided	decide	VERB
ftr-416	1454	4	after	after	SCONJ
ftr-416	1454	5	the	the	DET
ftr-416	1454	6	ninth	ninth	ADJ
ftr-416	1454	7	circuit	circuit	NOUN
ftr-416	1454	8	decided	decide	VERB
ftr-416	1454	9	crummey	crummey	PROPN
ftr-416	1454	10	,	,	PUNCT
ftr-416	1454	11	but	but	CCONJ
ftr-416	1454	12	before	before	SCONJ
ftr-416	1454	13	the	the	DET
ftr-416	1454	14	irs	irs	PROPN
ftr-416	1454	15	issued	issue	VERB
ftr-416	1454	16	rev	rev	PROPN
ftr-416	1454	17	.	.	PROPN
ftr-416	1455	1	rul	rul	NOUN
ftr-416	1455	2	.	.	PUNCT
ftr-416	1456	1	73	73	NUM
ftr-416	1456	2	-	-	SYM
ftr-416	1456	3	405	405	NUM
ftr-416	1456	4	,	,	PUNCT
ftr-416	1456	5	in	in	ADP
ftr-416	1456	6	which	which	PRON
ftr-416	1456	7	it	it	PRON
ftr-416	1456	8	accepted	accept	VERB
ftr-416	1456	9	the	the	DET
ftr-416	1456	10	result	result	NOUN
ftr-416	1456	11	in	in	ADP
ftr-416	1456	12	crummey	crummey	PROPN
ftr-416	1456	13	.	.	PUNCT
ftr-416	1457	1	243	243	NUM
ftr-416	1457	2	.	.	PUNCT
ftr-416	1458	1	see	see	VERB
ftr-416	1458	2	rev	rev	PROPN
ftr-416	1458	3	.	.	PROPN
ftr-416	1458	4	rul	rul	NOUN
ftr-416	1458	5	.	.	PUNCT
ftr-416	1459	1	73	73	NUM
ftr-416	1459	2	-	-	SYM
ftr-416	1459	3	405	405	NUM
ftr-416	1459	4	,	,	PUNCT
ftr-416	1459	5	1973	1973	NUM
ftr-416	1459	6	-	-	SYM
ftr-416	1459	7	2	2	NUM
ftr-416	1459	8	c.b	c.b	PROPN
ftr-416	1459	9	.	.	PROPN
ftr-416	1459	10	321	321	NUM
ftr-416	1459	11	.	.	PUNCT
ftr-416	1460	1	crummey	crummey	PROPN
ftr-416	1460	2	has	have	AUX
ftr-416	1460	3	changed	change	VERB
ftr-416	1460	4	the	the	DET
ftr-416	1460	5	annual	annual	ADJ
ftr-416	1460	6	exclusion	exclusion	NOUN
ftr-416	1460	7	from	from	ADP
ftr-416	1460	8	a	a	DET
ftr-416	1460	9	rule	rule	NOUN
ftr-416	1460	10	of	of	ADP
ftr-416	1460	11	administrative	administrative	ADJ
ftr-416	1460	12	convenience	convenience	NOUN
ftr-416	1460	13	into	into	ADP
ftr-416	1460	14	an	an	DET
ftr-416	1460	15	exemption	exemption	NOUN
ftr-416	1460	16	that	that	PRON
ftr-416	1460	17	is	be	AUX
ftr-416	1460	18	routinely	routinely	ADV
ftr-416	1460	19	used	use	VERB
ftr-416	1460	20	over	over	ADP
ftr-416	1460	21	and	and	CCONJ
ftr-416	1460	22	above	above	ADP
ftr-416	1460	23	the	the	DET
ftr-416	1460	24	occasion	occasion	NOUN
ftr-416	1460	25	or	or	CCONJ
ftr-416	1460	26	holiday	holiday	NOUN
ftr-416	1460	27	gifts	gift	NOUN
ftr-416	1460	28	.	.	PUNCT
ftr-416	1461	1	in	in	ADP
ftr-416	1461	2	short	short	ADJ
ftr-416	1461	3	,	,	PUNCT
ftr-416	1461	4	the	the	DET
ftr-416	1461	5	legislative	legislative	ADJ
ftr-416	1461	6	intent	intent	NOUN
ftr-416	1461	7	behind	behind	ADP
ftr-416	1461	8	the	the	DET
ftr-416	1461	9	annual	annual	ADJ
ftr-416	1461	10	exclusion	exclusion	NOUN
ftr-416	1461	11	is	be	AUX
ftr-416	1461	12	inconsistent	inconsistent	ADJ
ftr-416	1461	13	with	with	ADP
ftr-416	1461	14	crummey	crummey	PROPN
ftr-416	1461	15	powers	power	NOUN
ftr-416	1461	16	.	.	PUNCT
ftr-416	1462	1	courts	court	NOUN
ftr-416	1462	2	have	have	AUX
ftr-416	1462	3	shown	show	VERB
ftr-416	1462	4	a	a	DET
ftr-416	1462	5	willingness	willingness	NOUN
ftr-416	1462	6	to	to	PART
ftr-416	1462	7	consider	consider	VERB
ftr-416	1462	8	the	the	DET
ftr-416	1462	9	legislative	legislative	ADJ
ftr-416	1462	10	intent	intent	NOUN
ftr-416	1462	11	behind	behind	ADP
ftr-416	1462	12	the	the	DET
ftr-416	1462	13	annual	annual	ADJ
ftr-416	1462	14	exclusion	exclusion	NOUN
ftr-416	1462	15	in	in	ADP
ftr-416	1462	16	deciding	decide	VERB
ftr-416	1462	17	cases	case	NOUN
ftr-416	1462	18	in	in	ADP
ftr-416	1462	19	other	other	ADJ
ftr-416	1462	20	contexts.237	contexts.237	PROPN
ftr-416	1462	21	there	there	PRON
ftr-416	1462	22	seems	seem	VERB
ftr-416	1462	23	to	to	PART
ftr-416	1462	24	be	be	AUX
ftr-416	1462	25	no	no	DET
ftr-416	1462	26	reason	reason	NOUN
ftr-416	1462	27	to	to	PART
ftr-416	1462	28	make	make	VERB
ftr-416	1462	29	an	an	DET
ftr-416	1462	30	exception	exception	NOUN
ftr-416	1462	31	for	for	ADP
ftr-416	1462	32	crummey	crummey	NOUN
ftr-416	1462	33	.	.	PUNCT
ftr-416	1463	1	5	5	X
ftr-416	1463	2	.	.	X
ftr-416	1463	3	the	the	DET
ftr-416	1463	4	viability	viability	NOUN
ftr-416	1463	5	of	of	ADP
ftr-416	1463	6	crummey	crummey	PROPN
ftr-416	1463	7	v.	v.	ADP
ftr-416	1463	8	commissioner	commissioner	PROPN
ftr-416	1463	9	–	–	PUNCT
ftr-416	1463	10	the	the	DET
ftr-416	1463	11	plain	plain	ADJ
ftr-416	1463	12	language	language	NOUN
ftr-416	1463	13	of	of	ADP
ftr-416	1463	14	section	section	NOUN
ftr-416	1463	15	2503	2503	NUM
ftr-416	1463	16	,	,	PUNCT
ftr-416	1463	17	as	as	ADV
ftr-416	1463	18	well	well	ADV
ftr-416	1463	19	as	as	ADP
ftr-416	1463	20	the	the	DET
ftr-416	1463	21	united	united	PROPN
ftr-416	1463	22	states	states	PROPN
ftr-416	1463	23	supreme	supreme	PROPN
ftr-416	1463	24	court	court	PROPN
ftr-416	1463	25	precedent	precedent	NOUN
ftr-416	1463	26	interpreting	interpret	VERB
ftr-416	1463	27	it	it	PRON
ftr-416	1463	28	,	,	PUNCT
ftr-416	1463	29	do	do	AUX
ftr-416	1463	30	not	not	PART
ftr-416	1463	31	support	support	VERB
ftr-416	1463	32	the	the	DET
ftr-416	1463	33	use	use	NOUN
ftr-416	1463	34	of	of	ADP
ftr-416	1463	35	crummey	crummey	PROPN
ftr-416	1463	36	withdrawal	withdrawal	NOUN
ftr-416	1463	37	powers.238	powers.238	PROPN
ftr-416	1463	38	in	in	ADP
ftr-416	1463	39	essence	essence	NOUN
ftr-416	1463	40	,	,	PUNCT
ftr-416	1463	41	crummey	crummey	PROPN
ftr-416	1463	42	confused	confuse	VERB
ftr-416	1463	43	the	the	DET
ftr-416	1463	44	donee	donee	NOUN
ftr-416	1463	45	’s	’s	PART
ftr-416	1463	46	receipt	receipt	NOUN
ftr-416	1463	47	of	of	ADP
ftr-416	1463	48	property	property	NOUN
ftr-416	1463	49	with	with	ADP
ftr-416	1463	50	the	the	DET
ftr-416	1463	51	donee	donee	NOUN
ftr-416	1463	52	’s	’s	PART
ftr-416	1463	53	receipt	receipt	NOUN
ftr-416	1463	54	of	of	ADP
ftr-416	1463	55	a	a	DET
ftr-416	1463	56	power	power	NOUN
ftr-416	1463	57	to	to	PART
ftr-416	1463	58	vest	vest	VERB
ftr-416	1463	59	property	property	NOUN
ftr-416	1463	60	in	in	ADP
ftr-416	1464	1	himself.239	himself.239	INTJ
ftr-416	1464	2	it	it	PRON
ftr-416	1464	3	is	be	AUX
ftr-416	1464	4	possible	possible	ADJ
ftr-416	1464	5	to	to	PART
ftr-416	1464	6	ignore	ignore	VERB
ftr-416	1464	7	this	this	DET
ftr-416	1464	8	difference	difference	NOUN
ftr-416	1464	9	,	,	PUNCT
ftr-416	1464	10	as	as	SCONJ
ftr-416	1464	11	crummey	crummey	PROPN
ftr-416	1464	12	and	and	CCONJ
ftr-416	1464	13	its	its	PRON
ftr-416	1464	14	precedents	precedent	NOUN
ftr-416	1464	15	did	do	VERB
ftr-416	1464	16	.	.	PUNCT
ftr-416	1465	1	as	as	ADP
ftr-416	1465	2	detailed	detailed	ADJ
ftr-416	1465	3	above	above	ADV
ftr-416	1465	4	,	,	PUNCT
ftr-416	1465	5	there	there	PRON
ftr-416	1465	6	are	be	VERB
ftr-416	1465	7	,	,	PUNCT
ftr-416	1465	8	however	however	ADV
ftr-416	1465	9	,	,	PUNCT
ftr-416	1465	10	compelling	compelling	ADJ
ftr-416	1465	11	reasons	reason	NOUN
ftr-416	1465	12	not	not	PART
ftr-416	1465	13	to	to	PART
ftr-416	1465	14	do	do	VERB
ftr-416	1465	15	so	so	ADV
ftr-416	1465	16	.	.	PUNCT
ftr-416	1466	1	further	far	ADV
ftr-416	1466	2	,	,	PUNCT
ftr-416	1466	3	this	this	DET
ftr-416	1466	4	difference	difference	NOUN
ftr-416	1466	5	is	be	AUX
ftr-416	1466	6	dispositive	dispositive	ADJ
ftr-416	1466	7	in	in	ADP
ftr-416	1466	8	other	other	ADJ
ftr-416	1466	9	transfer	transfer	NOUN
ftr-416	1466	10	tax	tax	NOUN
ftr-416	1466	11	contexts.240	contexts.240	NOUN
ftr-416	1466	12	the	the	DET
ftr-416	1466	13	courts	court	NOUN
ftr-416	1466	14	’	’	PART
ftr-416	1466	15	erroneous	erroneous	ADJ
ftr-416	1466	16	decisions	decision	NOUN
ftr-416	1466	17	allowing	allow	VERB
ftr-416	1466	18	crummey	crummey	NOUN
ftr-416	1466	19	powers	power	NOUN
ftr-416	1466	20	may	may	AUX
ftr-416	1466	21	be	be	AUX
ftr-416	1466	22	partially	partially	ADV
ftr-416	1466	23	attributed	attribute	VERB
ftr-416	1466	24	to	to	ADP
ftr-416	1466	25	the	the	DET
ftr-416	1466	26	irs	irs	PROPN
ftr-416	1466	27	’s	’s	PART
ftr-416	1466	28	failure	failure	NOUN
ftr-416	1466	29	to	to	PART
ftr-416	1466	30	litigate	litigate	VERB
ftr-416	1466	31	the	the	DET
ftr-416	1466	32	fundamental	fundamental	ADJ
ftr-416	1466	33	validity	validity	NOUN
ftr-416	1466	34	of	of	ADP
ftr-416	1466	35	crummey	crummey	PROPN
ftr-416	1466	36	withdrawal	withdrawal	NOUN
ftr-416	1466	37	powers	power	NOUN
ftr-416	1466	38	.	.	PUNCT
ftr-416	1467	1	even	even	ADV
ftr-416	1467	2	after	after	ADP
ftr-416	1467	3	crummey	crummey	NOUN
ftr-416	1467	4	,	,	PUNCT
ftr-416	1467	5	the	the	DET
ftr-416	1467	6	issue	issue	NOUN
ftr-416	1467	7	the	the	DET
ftr-416	1467	8	service	service	NOUN
ftr-416	1467	9	litigated	litigate	VERB
ftr-416	1467	10	(	(	PUNCT
ftr-416	1467	11	withdrawal	withdrawal	NOUN
ftr-416	1467	12	powers	power	NOUN
ftr-416	1467	13	held	hold	VERB
ftr-416	1467	14	by	by	ADP
ftr-416	1467	15	minors	minor	NOUN
ftr-416	1467	16	)	)	PUNCT
ftr-416	1467	17	seemed	seem	VERB
ftr-416	1467	18	far	far	ADV
ftr-416	1467	19	from	from	ADP
ftr-416	1467	20	settled	settle	VERB
ftr-416	1467	21	.	.	PUNCT
ftr-416	1468	1	the	the	DET
ftr-416	1468	2	tax	tax	NOUN
ftr-416	1468	3	court	court	NOUN
ftr-416	1468	4	had	have	AUX
ftr-416	1468	5	repeatedly	repeatedly	ADV
ftr-416	1468	6	ruled	rule	VERB
ftr-416	1468	7	in	in	ADP
ftr-416	1468	8	favor	favor	NOUN
ftr-416	1468	9	of	of	ADP
ftr-416	1468	10	the	the	DET
ftr-416	1468	11	irs.241	irs.241	NOUN
ftr-416	1468	12	moreover	moreover	ADV
ftr-416	1468	13	,	,	PUNCT
ftr-416	1468	14	a	a	DET
ftr-416	1468	15	few	few	ADJ
ftr-416	1468	16	years	year	NOUN
ftr-416	1468	17	after	after	ADP
ftr-416	1468	18	crummey	crummey	NOUN
ftr-416	1468	19	,	,	PUNCT
ftr-416	1468	20	the	the	DET
ftr-416	1468	21	tax	tax	NOUN
ftr-416	1468	22	court	court	NOUN
ftr-416	1468	23	noted	note	VERB
ftr-416	1468	24	that	that	SCONJ
ftr-416	1468	25	annual	annual	ADJ
ftr-416	1468	26	exclusions	exclusion	NOUN
ftr-416	1468	27	claimed	claim	VERB
ftr-416	1468	28	based	base	VERB
ftr-416	1468	29	on	on	ADP
ftr-416	1468	30	withdrawal	withdrawal	NOUN
ftr-416	1468	31	powers	power	NOUN
ftr-416	1468	32	held	hold	VERB
ftr-416	1468	33	by	by	ADP
ftr-416	1468	34	minors	minor	NOUN
ftr-416	1468	35	“	"	PUNCT
ftr-416	1468	36	stand	stand	VERB
ftr-416	1468	37	on	on	ADP
ftr-416	1468	38	less	less	ADJ
ftr-416	1468	39	than	than	ADP
ftr-416	1468	40	secure	secure	ADJ
ftr-416	1468	41	ground	ground	NOUN
ftr-416	1468	42	.	.	PUNCT
ftr-416	1468	43	”242	”242	PUNCT
ftr-416	1469	1	nevertheless	nevertheless	ADV
ftr-416	1469	2	,	,	PUNCT
ftr-416	1469	3	crummey	crummey	PROPN
ftr-416	1469	4	caused	cause	VERB
ftr-416	1469	5	the	the	DET
ftr-416	1469	6	irs	irs	PROPN
ftr-416	1469	7	to	to	PART
ftr-416	1469	8	finally	finally	ADV
ftr-416	1469	9	surrender	surrender	VERB
ftr-416	1469	10	the	the	DET
ftr-416	1469	11	issue.243	issue.243	NOUN
ftr-416	1469	12	2003	2003	NUM
ftr-416	1469	13	]	]	PUNCT
ftr-416	1469	14	back	back	ADV
ftr-416	1469	15	to	to	ADP
ftr-416	1469	16	the	the	DET
ftr-416	1469	17	fu	fu	PROPN
ftr-416	1469	18	ture	ture	PROPN
ftr-416	1469	19	interest	interest	NOUN
ftr-416	1469	20	233	233	NUM
ftr-416	1469	21	244	244	NUM
ftr-416	1469	22	.	.	PUNCT
ftr-416	1470	1	see	see	VERB
ftr-416	1470	2	supra	supra	PROPN
ftr-416	1470	3	note	note	PROPN
ftr-416	1470	4	19	19	NUM
ftr-416	1470	5	.	.	NUM
ftr-416	1470	6	245	245	NUM
ftr-416	1470	7	.	.	PUNCT
ftr-416	1471	1	schwidetzky	schwidetzky	PROPN
ftr-416	1471	2	,	,	PUNCT
ftr-416	1471	3	supra	supra	PROPN
ftr-416	1471	4	note	note	NOUN
ftr-416	1471	5	9	9	NUM
ftr-416	1471	6	,	,	PUNCT
ftr-416	1471	7	at	at	ADP
ftr-416	1471	8	218	218	NUM
ftr-416	1471	9	(	(	PUNCT
ftr-416	1471	10	noting	note	VERB
ftr-416	1471	11	that	that	SCONJ
ftr-416	1471	12	“	"	PUNCT
ftr-416	1471	13	it	it	PRON
ftr-416	1471	14	was	be	AUX
ftr-416	1471	15	predictable	predictable	ADJ
ftr-416	1471	16	that	that	SCONJ
ftr-416	1471	17	taxpayers	taxpayer	NOUN
ftr-416	1471	18	would	would	AUX
ftr-416	1471	19	run	run	VERB
ftr-416	1471	20	with	with	ADP
ftr-416	1471	21	the	the	DET
ftr-416	1471	22	ball	ball	NOUN
ftr-416	1471	23	”	"	PUNCT
ftr-416	1471	24	)	)	PUNCT
ftr-416	1471	25	.	.	PUNCT
ftr-416	1472	1	246	246	NUM
ftr-416	1472	2	.	.	PUNCT
ftr-416	1473	1	crummey	crummey	PROPN
ftr-416	1473	2	was	be	AUX
ftr-416	1473	3	decided	decide	VERB
ftr-416	1473	4	in	in	ADP
ftr-416	1473	5	1968	1968	NUM
ftr-416	1473	6	.	.	PUNCT
ftr-416	1474	1	247	247	NUM
ftr-416	1474	2	.	.	PUNCT
ftr-416	1475	1	rev	rev	PROPN
ftr-416	1475	2	.	.	PUNCT
ftr-416	1476	1	rul	rul	PROPN
ftr-416	1476	2	.	.	PUNCT
ftr-416	1477	1	73	73	NUM
ftr-416	1477	2	-	-	SYM
ftr-416	1477	3	405	405	NUM
ftr-416	1477	4	,	,	PUNCT
ftr-416	1477	5	1973	1973	NUM
ftr-416	1477	6	-	-	SYM
ftr-416	1477	7	2	2	NUM
ftr-416	1477	8	c.b	c.b	PROPN
ftr-416	1477	9	.	.	PROPN
ftr-416	1477	10	321	321	NUM
ftr-416	1477	11	;	;	PUNCT
ftr-416	1477	12	see	see	AUX
ftr-416	1477	13	also	also	ADV
ftr-416	1477	14	rev	rev	VERB
ftr-416	1477	15	.	.	PUNCT
ftr-416	1478	1	rul	rul	PROPN
ftr-416	1478	2	.	.	PUNCT
ftr-416	1478	3	85	85	NUM
ftr-416	1478	4	-	-	SYM
ftr-416	1478	5	88	88	NUM
ftr-416	1478	6	,	,	PUNCT
ftr-416	1478	7	1985	1985	NUM
ftr-416	1478	8	-	-	SYM
ftr-416	1478	9	2	2	NUM
ftr-416	1478	10	c.b	c.b	PROPN
ftr-416	1478	11	.	.	PROPN
ftr-416	1478	12	202	202	NUM
ftr-416	1478	13	;	;	PUNCT
ftr-416	1478	14	rev	rev	PROPN
ftr-416	1478	15	.	.	PROPN
ftr-416	1479	1	rul	rul	PROPN
ftr-416	1479	2	.	.	PUNCT
ftr-416	1480	1	81	81	NUM
ftr-416	1480	2	-	-	SYM
ftr-416	1480	3	7	7	NUM
ftr-416	1480	4	,	,	PUNCT
ftr-416	1480	5	1981	1981	NUM
ftr-416	1480	6	-	-	SYM
ftr-416	1480	7	1	1	NUM
ftr-416	1480	8	c.b	c.b	PROPN
ftr-416	1480	9	.	.	PROPN
ftr-416	1480	10	474	474	NUM
ftr-416	1480	11	.	.	PUNCT
ftr-416	1481	1	248	248	NUM
ftr-416	1481	2	.	.	PUNCT
ftr-416	1482	1	see	see	VERB
ftr-416	1482	2	supra	supra	PROPN
ftr-416	1482	3	notes	note	VERB
ftr-416	1482	4	190	190	NUM
ftr-416	1482	5	-	-	SYM
ftr-416	1482	6	237	237	NUM
ftr-416	1482	7	and	and	CCONJ
ftr-416	1482	8	accompanying	accompany	VERB
ftr-416	1482	9	text	text	NOUN
ftr-416	1482	10	;	;	PUNCT
ftr-416	1482	11	see	see	VERB
ftr-416	1482	12	also	also	ADV
ftr-416	1482	13	pedrick	pedrick	VERB
ftr-416	1482	14	,	,	PUNCT
ftr-416	1482	15	supra	supra	PROPN
ftr-416	1482	16	note	note	PROPN
ftr-416	1482	17	19	19	NUM
ftr-416	1482	18	,	,	PUNCT
ftr-416	1482	19	at	at	ADP
ftr-416	1482	20	946	946	NUM
ftr-416	1482	21	.	.	PUNCT
ftr-416	1483	1	schwidetzky	schwidetzky	PROPN
ftr-416	1483	2	,	,	PUNCT
ftr-416	1483	3	supra	supra	PROPN
ftr-416	1483	4	note	note	NOUN
ftr-416	1483	5	9	9	NUM
ftr-416	1483	6	,	,	PUNCT
ftr-416	1483	7	at	at	ADP
ftr-416	1483	8	218	218	NUM
ftr-416	1483	9	;	;	PUNCT
ftr-416	1483	10	249	249	NUM
ftr-416	1483	11	.	.	PUNCT
ftr-416	1484	1	see	see	VERB
ftr-416	1484	2	infra	infra	NOUN
ftr-416	1484	3	notes	note	VERB
ftr-416	1484	4	250	250	NUM
ftr-416	1484	5	-	-	SYM
ftr-416	1484	6	264	264	NUM
ftr-416	1484	7	and	and	CCONJ
ftr-416	1484	8	accompanying	accompany	VERB
ftr-416	1484	9	text	text	NOUN
ftr-416	1484	10	.	.	PUNCT
ftr-416	1485	1	250	250	NUM
ftr-416	1485	2	.	.	PUNCT
ftr-416	1486	1	for	for	ADP
ftr-416	1486	2	example	example	NOUN
ftr-416	1486	3	,	,	PUNCT
ftr-416	1486	4	professor	professor	PROPN
ftr-416	1486	5	robert	robert	PROPN
ftr-416	1486	6	smith	smith	PROPN
ftr-416	1486	7	has	have	AUX
ftr-416	1486	8	proposed	propose	VERB
ftr-416	1486	9	severely	severely	ADV
ftr-416	1486	10	limiting	limit	VERB
ftr-416	1486	11	the	the	DET
ftr-416	1486	12	annual	annual	ADJ
ftr-416	1486	13	exclusion	exclusion	NOUN
ftr-416	1486	14	and	and	CCONJ
ftr-416	1486	15	increasing	increase	VERB
ftr-416	1486	16	the	the	DET
ftr-416	1486	17	scope	scope	NOUN
ftr-416	1486	18	of	of	ADP
ftr-416	1486	19	the	the	DET
ftr-416	1486	20	exemption	exemption	NOUN
ftr-416	1486	21	under	under	ADP
ftr-416	1486	22	§	§	PROPN
ftr-416	1486	23	2503(e	2503(e	NUM
ftr-416	1486	24	)	)	PUNCT
ftr-416	1486	25	.	.	PUNCT
ftr-416	1487	1	smith	smith	PROPN
ftr-416	1487	2	,	,	PUNCT
ftr-416	1487	3	supra	supra	PROPN
ftr-416	1487	4	note	note	PROPN
ftr-416	1487	5	38	38	NUM
ftr-416	1487	6	,	,	PUNCT
ftr-416	1487	7	at	at	ADP
ftr-416	1487	8	428	428	NUM
ftr-416	1487	9	;	;	PUNCT
ftr-416	1487	10	harry	harry	PROPN
ftr-416	1487	11	l.	l.	PROPN
ftr-416	1487	12	gutman	gutman	PROPN
ftr-416	1487	13	,	,	PUNCT
ftr-416	1487	14	reforming	reform	VERB
ftr-416	1487	15	federal	federal	ADJ
ftr-416	1487	16	wealth	wealth	NOUN
ftr-416	1487	17	transfer	transfer	NOUN
ftr-416	1487	18	taxes	taxis	NOUN
ftr-416	1487	19	after	after	ADP
ftr-416	1487	20	erta	erta	NOUN
ftr-416	1487	21	,	,	PUNCT
ftr-416	1487	22	69	69	NUM
ftr-416	1487	23	va	va	NOUN
ftr-416	1487	24	.	.	PUNCT
ftr-416	1488	1	l.	l.	PROPN
ftr-416	1488	2	rev	rev	PROPN
ftr-416	1488	3	.	.	PROPN
ftr-416	1488	4	1183	1183	NUM
ftr-416	1488	5	,	,	PUNCT
ftr-416	1488	6	1244	1244	NUM
ftr-416	1488	7	-	-	SYM
ftr-416	1488	8	50	50	NUM
ftr-416	1488	9	(	(	PUNCT
ftr-416	1488	10	1983	1983	NUM
ftr-416	1488	11	)	)	PUNCT
ftr-416	1488	12	.	.	PUNCT
ftr-416	1489	1	under	under	ADP
ftr-416	1489	2	§	§	PROPN
ftr-416	1489	3	2503(e	2503(e	NUM
ftr-416	1489	4	)	)	PUNCT
ftr-416	1489	5	,	,	PUNCT
ftr-416	1489	6	gifts	gift	NOUN
ftr-416	1489	7	to	to	PART
ftr-416	1489	8	pay	pay	VERB
ftr-416	1489	9	for	for	ADP
ftr-416	1489	10	the	the	DET
ftr-416	1489	11	donee	donee	NOUN
ftr-416	1489	12	’s	’s	PART
ftr-416	1489	13	educational	educational	ADJ
ftr-416	1489	14	or	or	CCONJ
ftr-416	1489	15	medical	medical	ADJ
ftr-416	1489	16	expenses	expense	NOUN
ftr-416	1489	17	are	be	AUX
ftr-416	1489	18	exempt	exempt	ADJ
ftr-416	1489	19	from	from	ADP
ftr-416	1489	20	the	the	DET
ftr-416	1489	21	gift	gift	NOUN
ftr-416	1489	22	tax	tax	NOUN
ftr-416	1489	23	.	.	PUNCT
ftr-416	1490	1	irc	irc	PROPN
ftr-416	1490	2	§	§	PROPN
ftr-416	1490	3	2503(e	2503(e	NUM
ftr-416	1490	4	)	)	PUNCT
ftr-416	1490	5	.	.	PUNCT
ftr-416	1491	1	the	the	DET
ftr-416	1491	2	section	section	NOUN
ftr-416	1491	3	is	be	AUX
ftr-416	1491	4	,	,	PUNCT
ftr-416	1491	5	however	however	ADV
ftr-416	1491	6	,	,	PUNCT
ftr-416	1491	7	relatively	relatively	ADV
ftr-416	1491	8	narrow	narrow	ADJ
ftr-416	1491	9	.	.	PUNCT
ftr-416	1492	1	for	for	ADP
ftr-416	1492	2	example	example	NOUN
ftr-416	1492	3	,	,	PUNCT
ftr-416	1492	4	if	if	SCONJ
ftr-416	1492	5	the	the	DET
ftr-416	1492	6	donor	donor	NOUN
ftr-416	1492	7	pays	pay	VERB
ftr-416	1492	8	a	a	DET
ftr-416	1492	9	student	student	NOUN
ftr-416	1492	10	’s	’s	PART
ftr-416	1492	11	room	room	NOUN
ftr-416	1492	12	and	and	CCONJ
ftr-416	1492	13	board	board	NOUN
ftr-416	1492	14	,	,	PUNCT
ftr-416	1492	15	that	that	DET
ftr-416	1492	16	payment	payment	NOUN
ftr-416	1492	17	would	would	AUX
ftr-416	1492	18	not	not	PART
ftr-416	1492	19	be	be	AUX
ftr-416	1492	20	exempt	exempt	ADJ
ftr-416	1492	21	from	from	ADP
ftr-416	1492	22	gift	gift	NOUN
ftr-416	1492	23	taxation	taxation	NOUN
ftr-416	1492	24	under	under	ADP
ftr-416	1492	25	§	§	PROPN
ftr-416	1492	26	2503(e	2503(e	NUM
ftr-416	1492	27	)	)	PUNCT
ftr-416	1492	28	.	.	PUNCT
ftr-416	1493	1	irc	irc	PROPN
ftr-416	1493	2	§	§	PROPN
ftr-416	1493	3	2503(e)(2)(a	2503(e)(2)(a	NUM
ftr-416	1493	4	)	)	PUNCT
ftr-416	1493	5	.	.	PUNCT
ftr-416	1494	1	when	when	SCONJ
ftr-416	1494	2	the	the	DET
ftr-416	1494	3	irs	irs	PROPN
ftr-416	1494	4	acquiesced	acquiesce	VERB
ftr-416	1494	5	in	in	ADP
ftr-416	1494	6	crummey	crummey	PROPN
ftr-416	1494	7	,	,	PUNCT
ftr-416	1494	8	it	it	PRON
ftr-416	1494	9	failed	fail	VERB
ftr-416	1494	10	to	to	PART
ftr-416	1494	11	foresee	foresee	VERB
ftr-416	1494	12	the	the	DET
ftr-416	1494	13	many	many	ADJ
ftr-416	1494	14	(	(	PUNCT
ftr-416	1494	15	arguably	arguably	ADV
ftr-416	1494	16	nefarious	nefarious	ADJ
ftr-416	1494	17	)	)	PUNCT
ftr-416	1494	18	uses	use	VERB
ftr-416	1494	19	taxpayers	taxpayer	NOUN
ftr-416	1494	20	would	would	AUX
ftr-416	1494	21	make	make	VERB
ftr-416	1494	22	of	of	ADP
ftr-416	1494	23	crummey	crummey	NOUN
ftr-416	1494	24	powers	power	NOUN
ftr-416	1494	25	.	.	PUNCT
ftr-416	1495	1	the	the	DET
ftr-416	1495	2	service	service	NOUN
ftr-416	1495	3	should	should	AUX
ftr-416	1495	4	have	have	AUX
ftr-416	1495	5	realized	realize	VERB
ftr-416	1495	6	that	that	SCONJ
ftr-416	1495	7	taxpayers	taxpayer	NOUN
ftr-416	1495	8	would	would	AUX
ftr-416	1495	9	make	make	VERB
ftr-416	1495	10	the	the	DET
ftr-416	1495	11	most	most	ADJ
ftr-416	1495	12	of	of	ADP
ftr-416	1495	13	the	the	DET
ftr-416	1495	14	“	"	PUNCT
ftr-416	1495	15	sham”244	sham”244	NOUN
ftr-416	1495	16	that	that	SCONJ
ftr-416	1495	17	it	it	PRON
ftr-416	1495	18	sanctioned.245	sanctioned.245	PRON
ftr-416	1495	19	crummey	crummey	PROPN
ftr-416	1495	20	has	have	AUX
ftr-416	1495	21	been	be	AUX
ftr-416	1495	22	the	the	DET
ftr-416	1495	23	law	law	NOUN
ftr-416	1495	24	for	for	ADP
ftr-416	1495	25	more	more	ADJ
ftr-416	1495	26	than	than	ADP
ftr-416	1495	27	thirty	thirty	NUM
ftr-416	1495	28	years.246	years.246	NUM
ftr-416	1495	29	in	in	ADP
ftr-416	1495	30	that	that	DET
ftr-416	1495	31	time	time	NOUN
ftr-416	1495	32	,	,	PUNCT
ftr-416	1495	33	fueled	fuel	VERB
ftr-416	1495	34	by	by	ADP
ftr-416	1495	35	the	the	DET
ftr-416	1495	36	service	service	NOUN
ftr-416	1495	37	’s	’s	PART
ftr-416	1495	38	acceptance	acceptance	NOUN
ftr-416	1495	39	of	of	ADP
ftr-416	1495	40	the	the	DET
ftr-416	1495	41	decision,247	decision,247	PROPN
ftr-416	1495	42	crummey	crummey	PROPN
ftr-416	1495	43	powers	power	NOUN
ftr-416	1495	44	have	have	AUX
ftr-416	1495	45	become	become	VERB
ftr-416	1495	46	ubiquitous	ubiquitous	ADJ
ftr-416	1495	47	.	.	PUNCT
ftr-416	1496	1	it	it	PRON
ftr-416	1496	2	may	may	AUX
ftr-416	1496	3	be	be	AUX
ftr-416	1496	4	too	too	ADV
ftr-416	1496	5	late	late	ADJ
ftr-416	1496	6	for	for	SCONJ
ftr-416	1496	7	the	the	DET
ftr-416	1496	8	irs	irs	PROPN
ftr-416	1496	9	or	or	CCONJ
ftr-416	1496	10	the	the	DET
ftr-416	1496	11	treasury	treasury	PROPN
ftr-416	1496	12	department	department	PROPN
ftr-416	1496	13	to	to	PART
ftr-416	1496	14	rectify	rectify	VERB
ftr-416	1496	15	the	the	DET
ftr-416	1496	16	mistakes	mistake	NOUN
ftr-416	1496	17	made	make	VERB
ftr-416	1496	18	.	.	PUNCT
ftr-416	1497	1	v.	v.	ADP
ftr-416	1497	2	the	the	DET
ftr-416	1497	3	futur	futur	ADJ
ftr-416	1497	4	e	e	PROPN
ftr-416	1497	5	of	of	ADP
ftr-416	1497	6	crummey	crummey	PROPN
ftr-416	1497	7	pow	pow	NOUN
ftr-416	1497	8	ers	er	NOUN
ftr-416	1497	9	–	–	PUNCT
ftr-416	1497	10	possibilities	possibility	NOUN
ftr-416	1497	11	for	for	ADP
ftr-416	1497	12	reform	reform	NOUN
ftr-416	1497	13	although	although	SCONJ
ftr-416	1497	14	crummey	crummey	PROPN
ftr-416	1497	15	was	be	AUX
ftr-416	1497	16	wrongly	wrongly	ADV
ftr-416	1497	17	decided	decide	VERB
ftr-416	1497	18	,	,	PUNCT
ftr-416	1497	19	and	and	CCONJ
ftr-416	1497	20	the	the	DET
ftr-416	1497	21	irs	irs	PROPN
ftr-416	1497	22	’s	’s	PART
ftr-416	1497	23	acquiescence	acquiescence	NOUN
ftr-416	1497	24	was	be	AUX
ftr-416	1497	25	short	short	ADJ
ftr-416	1497	26	-	-	PUNCT
ftr-416	1497	27	sighted,248	sighted,248	NOUN
ftr-416	1497	28	it	it	PRON
ftr-416	1497	29	is	be	AUX
ftr-416	1497	30	unclear	unclear	ADJ
ftr-416	1497	31	what	what	PRON
ftr-416	1497	32	can	can	AUX
ftr-416	1497	33	be	be	AUX
ftr-416	1497	34	done	do	VERB
ftr-416	1497	35	about	about	ADP
ftr-416	1497	36	the	the	DET
ftr-416	1497	37	muddled	muddled	ADJ
ftr-416	1497	38	state	state	NOUN
ftr-416	1497	39	of	of	ADP
ftr-416	1497	40	the	the	DET
ftr-416	1497	41	law	law	NOUN
ftr-416	1497	42	concerning	concern	VERB
ftr-416	1497	43	the	the	DET
ftr-416	1497	44	annual	annual	ADJ
ftr-416	1497	45	exclusion	exclusion	NOUN
ftr-416	1497	46	.	.	PUNCT
ftr-416	1498	1	it	it	PRON
ftr-416	1498	2	seems	seem	VERB
ftr-416	1498	3	that	that	SCONJ
ftr-416	1498	4	the	the	DET
ftr-416	1498	5	best	good	ADJ
ftr-416	1498	6	course	course	NOUN
ftr-416	1498	7	of	of	ADP
ftr-416	1498	8	action	action	NOUN
ftr-416	1498	9	is	be	AUX
ftr-416	1498	10	for	for	SCONJ
ftr-416	1498	11	congress	congress	PROPN
ftr-416	1498	12	to	to	PART
ftr-416	1498	13	amend	amend	VERB
ftr-416	1498	14	section	section	NOUN
ftr-416	1498	15	2503	2503	NUM
ftr-416	1498	16	of	of	ADP
ftr-416	1498	17	the	the	DET
ftr-416	1498	18	code.249	code.249	NOUN
ftr-416	1498	19	although	although	SCONJ
ftr-416	1498	20	the	the	DET
ftr-416	1498	21	treasury	treasury	PROPN
ftr-416	1498	22	department	department	PROPN
ftr-416	1498	23	or	or	CCONJ
ftr-416	1498	24	the	the	DET
ftr-416	1498	25	irs	irs	PROPN
ftr-416	1498	26	may	may	AUX
ftr-416	1498	27	try	try	VERB
ftr-416	1498	28	to	to	PART
ftr-416	1498	29	rectify	rectify	VERB
ftr-416	1498	30	crummey	crummey	NOUN
ftr-416	1498	31	,	,	PUNCT
ftr-416	1498	32	administrative	administrative	ADJ
ftr-416	1498	33	action	action	NOUN
ftr-416	1498	34	is	be	AUX
ftr-416	1498	35	rife	rife	ADJ
ftr-416	1498	36	with	with	ADP
ftr-416	1498	37	uncertainties	uncertainty	NOUN
ftr-416	1498	38	.	.	PUNCT
ftr-416	1499	1	a.	a.	NOUN
ftr-416	1499	2	possibilities	possibility	NOUN
ftr-416	1499	3	for	for	ADP
ftr-416	1499	4	congressional	congressional	ADJ
ftr-416	1499	5	action	action	NOUN
ftr-416	1499	6	if	if	SCONJ
ftr-416	1499	7	congress	congress	PROPN
ftr-416	1499	8	were	be	AUX
ftr-416	1499	9	to	to	PART
ftr-416	1499	10	act	act	VERB
ftr-416	1499	11	,	,	PUNCT
ftr-416	1499	12	it	it	PRON
ftr-416	1499	13	would	would	AUX
ftr-416	1499	14	be	be	AUX
ftr-416	1499	15	faced	face	VERB
ftr-416	1499	16	with	with	ADP
ftr-416	1499	17	numerous	numerous	ADJ
ftr-416	1499	18	choices	choice	NOUN
ftr-416	1499	19	.	.	PUNCT
ftr-416	1500	1	certainly	certainly	ADV
ftr-416	1500	2	,	,	PUNCT
ftr-416	1500	3	there	there	PRON
ftr-416	1500	4	are	be	VERB
ftr-416	1500	5	various	various	ADJ
ftr-416	1500	6	well	well	ADV
ftr-416	1500	7	-	-	PUNCT
ftr-416	1500	8	considered	consider	VERB
ftr-416	1500	9	proposals	proposal	NOUN
ftr-416	1500	10	for	for	ADP
ftr-416	1500	11	fundamental	fundamental	ADJ
ftr-416	1500	12	change	change	NOUN
ftr-416	1500	13	in	in	ADP
ftr-416	1500	14	the	the	DET
ftr-416	1500	15	annual	annual	ADJ
ftr-416	1500	16	exclusion.250	exclusion.250	NOUN
ftr-416	1500	17	such	such	ADJ
ftr-416	1500	18	proposals	proposal	NOUN
ftr-416	1500	19	have	have	VERB
ftr-416	1500	20	significant	significant	ADJ
ftr-416	1500	21	advantages	advantage	NOUN
ftr-416	1500	22	.	.	PUNCT
ftr-416	1501	1	in	in	ADP
ftr-416	1501	2	234	234	NUM
ftr-416	1501	3	florida	florida	PROPN
ftr-416	1501	4	tax	tax	NOUN
ftr-416	1501	5	review	review	NOUN
ftr-416	1501	6	[	[	X
ftr-416	1501	7	vol.6:2	vol.6:2	NOUN
ftr-416	1501	8	251	251	NUM
ftr-416	1501	9	.	.	PUNCT
ftr-416	1502	1	charles	charles	PROPN
ftr-416	1502	2	v.	v.	ADP
ftr-416	1502	3	hassett	hassett	PROPN
ftr-416	1502	4	,	,	PUNCT
ftr-416	1502	5	43	43	NUM
ftr-416	1502	6	f	f	NOUN
ftr-416	1502	7	.	.	PUNCT
ftr-416	1503	1	supp	supp	PROPN
ftr-416	1503	2	.	.	PUNCT
ftr-416	1504	1	432	432	NUM
ftr-416	1504	2	,	,	PUNCT
ftr-416	1504	3	434	434	NUM
ftr-416	1504	4	(	(	PUNCT
ftr-416	1504	5	d.	d.	PROPN
ftr-416	1504	6	m	m	PROPN
ftr-416	1504	7	ass	ass	PROPN
ftr-416	1504	8	.	.	PROPN
ftr-416	1504	9	1942	1942	NUM
ftr-416	1504	10	)	)	PUNCT
ftr-416	1504	11	(	(	PUNCT
ftr-416	1504	12	no	no	INTJ
ftr-416	1504	13	ting	ting	NOUN
ftr-416	1504	14	that	that	SCONJ
ftr-416	1504	15	a	a	DET
ftr-416	1504	16	“	"	PUNCT
ftr-416	1504	17	layman	layman	NOUN
ftr-416	1504	18	”	"	PUNCT
ftr-416	1504	19	would	would	AUX
ftr-416	1504	20	be	be	AUX
ftr-416	1504	21	surprised	surprised	ADJ
ftr-416	1504	22	to	to	PART
ftr-416	1504	23	learn	learn	VERB
ftr-416	1504	24	what	what	PRON
ftr-416	1504	25	constitutes	constitute	VERB
ftr-416	1504	26	a	a	DET
ftr-416	1504	27	future	future	ADJ
ftr-416	1504	28	interest	interest	NOUN
ftr-416	1504	29	as	as	ADP
ftr-416	1504	30	compared	compare	VERB
ftr-416	1504	31	to	to	ADP
ftr-416	1504	32	what	what	PRON
ftr-416	1504	33	constitutes	constitute	VERB
ftr-416	1504	34	a	a	DET
ftr-416	1504	35	present	present	ADJ
ftr-416	1504	36	interest	interest	NOUN
ftr-416	1504	37	for	for	ADP
ftr-416	1504	38	purposes	purpose	NOUN
ftr-416	1504	39	of	of	ADP
ftr-416	1504	40	the	the	DET
ftr-416	1504	41	annual	annual	ADJ
ftr-416	1504	42	exclusion	exclusion	NOUN
ftr-416	1504	43	)	)	PUNCT
ftr-416	1504	44	.	.	PUNCT
ftr-416	1505	1	252	252	NUM
ftr-416	1505	2	.	.	PUNCT
ftr-416	1506	1	revenue	revenue	NOUN
ftr-416	1506	2	act	act	NOUN
ftr-416	1506	3	of	of	ADP
ftr-416	1506	4	1932	1932	NUM
ftr-416	1506	5	,	,	PUNCT
ftr-416	1506	6	ch	ch	NOUN
ftr-416	1506	7	.	.	PROPN
ftr-416	1506	8	209	209	NUM
ftr-416	1507	1	§	§	PROPN
ftr-416	1507	2	504	504	NUM
ftr-416	1507	3	,	,	PUNCT
ftr-416	1507	4	47	47	NUM
ftr-416	1507	5	stat	stat	NOUN
ftr-416	1507	6	.	.	PUNCT
ftr-416	1508	1	245	245	NUM
ftr-416	1508	2	,	,	PUNCT
ftr-416	1508	3	247	247	NUM
ftr-416	1508	4	(	(	PUNCT
ftr-416	1508	5	1932	1932	NUM
ftr-416	1508	6	)	)	PUNCT
ftr-416	1508	7	.	.	PUNCT
ftr-416	1509	1	253	253	NUM
ftr-416	1509	2	.	.	PUNCT
ftr-416	1510	1	there	there	PRON
ftr-416	1510	2	are	be	VERB
ftr-416	1510	3	,	,	PUNCT
ftr-416	1510	4	of	of	ADP
ftr-416	1510	5	course	course	NOUN
ftr-416	1510	6	,	,	PUNCT
ftr-416	1510	7	exceptions	exception	NOUN
ftr-416	1510	8	.	.	PUNCT
ftr-416	1511	1	for	for	ADP
ftr-416	1511	2	example	example	NOUN
ftr-416	1511	3	,	,	PUNCT
ftr-416	1511	4	a	a	DET
ftr-416	1511	5	recent	recent	ADJ
ftr-416	1511	6	case	case	NOUN
ftr-416	1511	7	concluded	conclude	VERB
ftr-416	1511	8	that	that	SCONJ
ftr-416	1511	9	a	a	DET
ftr-416	1511	10	gift	gift	NOUN
ftr-416	1511	11	of	of	ADP
ftr-416	1511	12	an	an	DET
ftr-416	1511	13	interest	interest	NOUN
ftr-416	1511	14	in	in	ADP
ftr-416	1511	15	a	a	DET
ftr-416	1511	16	limited	limited	ADJ
ftr-416	1511	17	liability	liability	NOUN
ftr-416	1511	18	company	company	NOUN
ftr-416	1511	19	was	be	AUX
ftr-416	1511	20	not	not	PART
ftr-416	1511	21	a	a	DET
ftr-416	1511	22	present	present	ADJ
ftr-416	1511	23	interest	interest	NOUN
ftr-416	1511	24	gift	gift	NOUN
ftr-416	1511	25	because	because	SCONJ
ftr-416	1511	26	the	the	DET
ftr-416	1511	27	interest	interest	NOUN
ftr-416	1511	28	was	be	AUX
ftr-416	1511	29	subject	subject	ADJ
ftr-416	1511	30	to	to	ADP
ftr-416	1511	31	restrictions	restriction	NOUN
ftr-416	1511	32	on	on	ADP
ftr-416	1511	33	transfer	transfer	NOUN
ftr-416	1511	34	.	.	PUNCT
ftr-416	1512	1	hackl	hackl	PROPN
ftr-416	1512	2	v.	v.	PROPN
ftr-416	1512	3	commissioner	commissioner	PROPN
ftr-416	1512	4	,	,	PUNCT
ftr-416	1512	5	118	118	NUM
ftr-416	1512	6	t.c	t.c	PROPN
ftr-416	1512	7	.	.	PROPN
ftr-416	1512	8	14	14	NUM
ftr-416	1512	9	,	,	PUNCT
ftr-416	1512	10	41	41	NUM
ftr-416	1512	11	(	(	PUNCT
ftr-416	1512	12	2002	2002	NUM
ftr-416	1512	13	)	)	PUNCT
ftr-416	1512	14	;	;	PUNCT
ftr-416	1512	15	see	see	VERB
ftr-416	1512	16	also	also	ADV
ftr-416	1512	17	stinton	stinton	PROPN
ftr-416	1512	18	v.	v.	PROPN
ftr-416	1512	19	united	united	PROPN
ftr-416	1512	20	states	states	PROPN
ftr-416	1512	21	,	,	PUNCT
ftr-416	1512	22	214	214	NUM
ftr-416	1512	23	f.3d	f.3d	NUM
ftr-416	1512	24	846	846	NUM
ftr-416	1512	25	(	(	PUNCT
ftr-416	1512	26	7th	7th	ADJ
ftr-416	1512	27	cir	cir	NOUN
ftr-416	1512	28	.	.	PROPN
ftr-416	1512	29	2000	2000	NUM
ftr-416	1512	30	)	)	PUNCT
ftr-416	1512	31	;	;	PUNCT
ftr-416	1512	32	heringer	heringer	NOUN
ftr-416	1512	33	v.	v.	PROPN
ftr-416	1512	34	commissioner	commissioner	PROPN
ftr-416	1512	35	,	,	PUNCT
ftr-416	1512	36	235	235	NUM
ftr-416	1512	37	f.2d	f.2d	SYM
ftr-416	1512	38	149	149	NUM
ftr-416	1512	39	(	(	PUNCT
ftr-416	1512	40	9th	9th	ADJ
ftr-416	1512	41	cir	cir	NOUN
ftr-416	1512	42	.	.	PROPN
ftr-416	1512	43	1956	1956	NUM
ftr-416	1512	44	)	)	PUNCT
ftr-416	1512	45	;	;	PUNCT
ftr-416	1512	46	chanin	chanin	VERB
ftr-416	1512	47	v.	v.	ADP
ftr-416	1512	48	unites	unite	VERB
ftr-416	1512	49	states	state	NOUN
ftr-416	1512	50	,	,	PUNCT
ftr-416	1512	51	393	393	NUM
ftr-416	1512	52	f.2d	f.2d	NOUN
ftr-416	1512	53	972	972	NUM
ftr-416	1512	54	,	,	PUNCT
ftr-416	1512	55	976	976	NUM
ftr-416	1512	56	(	(	PUNCT
ftr-416	1512	57	ct	ct	PROPN
ftr-416	1512	58	.	.	PUNCT
ftr-416	1512	59	cl	cl	NOUN
ftr-416	1512	60	.	.	PUNCT
ftr-416	1512	61	1968	1968	NUM
ftr-416	1512	62	)	)	PUNCT
ftr-416	1512	63	(	(	PUNCT
ftr-416	1512	64	concluding	conclude	VERB
ftr-416	1512	65	that	that	SCONJ
ftr-416	1512	66	a	a	DET
ftr-416	1512	67	gift	gift	NOUN
ftr-416	1512	68	to	to	ADP
ftr-416	1512	69	a	a	DET
ftr-416	1512	70	corporation	corporation	NOUN
ftr-416	1512	71	is	be	AUX
ftr-416	1512	72	a	a	DET
ftr-416	1512	73	future	future	ADJ
ftr-416	1512	74	interest	interest	NOUN
ftr-416	1512	75	gift	gift	NOUN
ftr-416	1512	76	to	to	ADP
ftr-416	1512	77	the	the	DET
ftr-416	1512	78	shareholders	shareholder	NOUN
ftr-416	1512	79	)	)	PUNCT
ftr-416	1512	80	.	.	PUNCT
ftr-416	1513	1	254	254	NUM
ftr-416	1513	2	.	.	PUNCT
ftr-416	1514	1	see	see	VERB
ftr-416	1514	2	smith	smith	PROPN
ftr-416	1514	3	,	,	PUNCT
ftr-416	1514	4	supra	supra	PROPN
ftr-416	1514	5	note	note	PROPN
ftr-416	1514	6	38	38	NUM
ftr-416	1514	7	,	,	PUNCT
ftr-416	1514	8	at	at	ADP
ftr-416	1514	9	401	401	NUM
ftr-416	1514	10	,	,	PUNCT
ftr-416	1514	11	supra	supra	NOUN
ftr-416	1514	12	notes	note	VERB
ftr-416	1514	13	34	34	NUM
ftr-416	1514	14	-	-	SYM
ftr-416	1514	15	35	35	NUM
ftr-416	1514	16	and	and	CCONJ
ftr-416	1514	17	accompanying	accompany	VERB
ftr-416	1514	18	text	text	NOUN
ftr-416	1514	19	.	.	PUNCT
ftr-416	1515	1	certainly	certainly	ADV
ftr-416	1515	2	a	a	DET
ftr-416	1515	3	smaller	small	ADJ
ftr-416	1515	4	,	,	PUNCT
ftr-416	1515	5	but	but	CCONJ
ftr-416	1515	6	similarly	similarly	ADV
ftr-416	1515	7	structured	structure	VERB
ftr-416	1515	8	,	,	PUNCT
ftr-416	1515	9	exclusion	exclusion	NOUN
ftr-416	1515	10	might	might	AUX
ftr-416	1515	11	serve	serve	VERB
ftr-416	1515	12	the	the	DET
ftr-416	1515	13	same	same	ADJ
ftr-416	1515	14	purposes	purpose	NOUN
ftr-416	1515	15	.	.	PUNCT
ftr-416	1516	1	pedrick	pedrick	NOUN
ftr-416	1516	2	,	,	PUNCT
ftr-416	1516	3	supra	supra	PROPN
ftr-416	1516	4	note	note	PROPN
ftr-416	1516	5	19	19	NUM
ftr-416	1516	6	,	,	PUNCT
ftr-416	1516	7	at	at	ADP
ftr-416	1516	8	951	951	NUM
ftr-416	1516	9	.	.	PUNCT
ftr-416	1517	1	further	far	ADV
ftr-416	1517	2	,	,	PUNCT
ftr-416	1517	3	the	the	DET
ftr-416	1517	4	lesser	less	ADJ
ftr-416	1517	5	exclusion	exclusion	NOUN
ftr-416	1517	6	would	would	AUX
ftr-416	1517	7	offer	offer	VERB
ftr-416	1517	8	less	less	ADJ
ftr-416	1517	9	potential	potential	NOUN
ftr-416	1517	10	for	for	ADP
ftr-416	1517	11	tax	tax	NOUN
ftr-416	1517	12	avoidance	avoidance	NOUN
ftr-416	1517	13	.	.	PUNCT
ftr-416	1518	1	255	255	NUM
ftr-416	1518	2	.	.	PUNCT
ftr-416	1519	1	joint	joint	ADJ
ftr-416	1519	2	committee	committee	PROPN
ftr-416	1519	3	on	on	ADP
ftr-416	1519	4	taxation	taxation	NOUN
ftr-416	1519	5	,	,	PUNCT
ftr-416	1519	6	description	description	NOUN
ftr-416	1519	7	of	of	ADP
ftr-416	1519	8	possible	possible	ADJ
ftr-416	1519	9	o	o	NOUN
ftr-416	1519	10	ptions	ption	NOUN
ftr-416	1519	11	to	to	PART
ftr-416	1519	12	increase	increase	VERB
ftr-416	1519	13	revenues	revenue	NOUN
ftr-416	1519	14	prepared	prepare	VERB
ftr-416	1519	15	for	for	ADP
ftr-416	1519	16	the	the	DET
ftr-416	1519	17	committee	committee	NOUN
ftr-416	1519	18	on	on	ADP
ftr-416	1519	19	ways	way	NOUN
ftr-416	1519	20	and	and	CCONJ
ftr-416	1519	21	means	mean	NOUN
ftr-416	1519	22	,	,	PUNCT
ftr-416	1519	23	17	17	NUM
ftr-416	1519	24	-	-	SYM
ftr-416	1519	25	87	87	NUM
ftr-416	1519	26	at	at	ADP
ftr-416	1519	27	269	269	NUM
ftr-416	1519	28	(	(	PUNCT
ftr-416	1519	29	comm	comm	NOUN
ftr-416	1519	30	.	.	PUNCT
ftr-416	1520	1	print	print	NOUN
ftr-416	1520	2	1987	1987	NUM
ftr-416	1520	3	)	)	PUNCT
ftr-416	1521	1	;	;	PUNCT
ftr-416	1521	2	see	see	VERB
ftr-416	1521	3	also	also	ADV
ftr-416	1521	4	supra	supra	PROPN
ftr-416	1521	5	note	note	PROPN
ftr-416	1521	6	28	28	NUM
ftr-416	1521	7	and	and	CCONJ
ftr-416	1521	8	accompanying	accompany	VERB
ftr-416	1521	9	text	text	NOUN
ftr-416	1521	10	.	.	PUNCT
ftr-416	1522	1	256	256	NUM
ftr-416	1522	2	.	.	PUNCT
ftr-416	1522	3	irc	irc	PROPN
ftr-416	1522	4	§	§	PROPN
ftr-416	1522	5	2642(c	2642(c	NOUN
ftr-416	1522	6	)	)	PUNCT
ftr-416	1522	7	which	which	PRON
ftr-416	1522	8	provides	provide	VERB
ftr-416	1522	9	that	that	SCONJ
ftr-416	1522	10	the	the	DET
ftr-416	1522	11	inclusion	inclusion	NOUN
ftr-416	1522	12	ratio	ratio	NOUN
ftr-416	1522	13	of	of	ADP
ftr-416	1522	14	an	an	DET
ftr-416	1522	15	annual	annual	ADJ
ftr-416	1522	16	exclusion	exclusion	NOUN
ftr-416	1522	17	gift	gift	NOUN
ftr-416	1522	18	is	be	AUX
ftr-416	1522	19	zero	zero	NUM
ftr-416	1522	20	.	.	PUNCT
ftr-416	1523	1	i	i	PRON
ftr-416	1523	2	d.	d.	PROPN
ftr-416	1523	3	since	since	SCONJ
ftr-416	1523	4	the	the	DET
ftr-416	1523	5	generation	generation	NOUN
ftr-416	1523	6	-	-	PUNCT
ftr-416	1523	7	skipping	skip	VERB
ftr-416	1523	8	transfer	transfer	NOUN
ftr-416	1523	9	tax	tax	NOUN
ftr-416	1523	10	is	be	AUX
ftr-416	1523	11	imposed	impose	VERB
ftr-416	1523	12	at	at	ADP
ftr-416	1523	13	a	a	DET
ftr-416	1523	14	flat	flat	ADJ
ftr-416	1523	15	rate	rate	NOUN
ftr-416	1523	16	of	of	ADP
ftr-416	1523	17	the	the	DET
ftr-416	1523	18	maximum	maximum	ADJ
ftr-416	1523	19	estate	estate	NOUN
ftr-416	1523	20	tax	tax	NOUN
ftr-416	1523	21	rate	rate	NOUN
ftr-416	1523	22	multiplied	multiply	VERB
ftr-416	1523	23	by	by	ADP
ftr-416	1523	24	the	the	DET
ftr-416	1523	25	inclusion	inclusion	NOUN
ftr-416	1523	26	ratio	ratio	NOUN
ftr-416	1523	27	,	,	PUNCT
ftr-416	1523	28	a	a	DET
ftr-416	1523	29	transfer	transfer	NOUN
ftr-416	1523	30	with	with	ADP
ftr-416	1523	31	a	a	DET
ftr-416	1523	32	zero	zero	NUM
ftr-416	1523	33	inclusion	inclusion	NOUN
ftr-416	1523	34	ratio	ratio	NOUN
ftr-416	1523	35	is	be	AUX
ftr-416	1523	36	exempt	exempt	ADJ
ftr-416	1523	37	from	from	ADP
ftr-416	1523	38	the	the	DET
ftr-416	1523	39	tax	tax	NOUN
ftr-416	1523	40	.	.	PUNCT
ftr-416	1524	1	irc	irc	PROPN
ftr-416	1524	2	§	§	PROPN
ftr-416	1524	3	§	§	PROPN
ftr-416	1524	4	2602	2602	NUM
ftr-416	1524	5	,	,	PUNCT
ftr-416	1524	6	2641(a	2641(a	NUM
ftr-416	1524	7	)	)	PUNCT
ftr-416	1524	8	.	.	PUNCT
ftr-416	1525	1	an	an	DET
ftr-416	1525	2	annual	annual	ADJ
ftr-416	1525	3	exclusion	exclusion	NOUN
ftr-416	1525	4	gift	gift	NOUN
ftr-416	1525	5	will	will	AUX
ftr-416	1525	6	not	not	PART
ftr-416	1525	7	,	,	PUNCT
ftr-416	1525	8	however	however	ADV
ftr-416	1525	9	,	,	PUNCT
ftr-416	1525	10	get	get	VERB
ftr-416	1525	11	the	the	DET
ftr-416	1525	12	automatic	automatic	ADJ
ftr-416	1525	13	zero	zero	NUM
ftr-416	1525	14	inclusion	inclusion	NOUN
ftr-416	1525	15	ratio	ratio	NOUN
ftr-416	1525	16	if	if	SCONJ
ftr-416	1525	17	it	it	PRON
ftr-416	1525	18	is	be	AUX
ftr-416	1525	19	a	a	DET
ftr-416	1525	20	“	"	PUNCT
ftr-416	1525	21	transfer	transfer	NOUN
ftr-416	1525	22	to	to	ADP
ftr-416	1525	23	a	a	DET
ftr-416	1525	24	trust	trust	NOUN
ftr-416	1525	25	for	for	ADP
ftr-416	1525	26	the	the	DET
ftr-416	1525	27	benefit	benefit	NOUN
ftr-416	1525	28	of	of	ADP
ftr-416	1525	29	an	an	DET
ftr-416	1525	30	individual	individual	NOUN
ftr-416	1525	31	unless	unless	SCONJ
ftr-416	1525	32	(	(	PUNCT
ftr-416	1525	33	a	a	NOUN
ftr-416	1525	34	)	)	PUNCT
ftr-416	1525	35	during	during	ADP
ftr-416	1525	36	the	the	DET
ftr-416	1525	37	life	life	NOUN
ftr-416	1525	38	of	of	ADP
ftr-416	1525	39	such	such	ADJ
ftr-416	1525	40	individual	individual	NOUN
ftr-416	1525	41	,	,	PUNCT
ftr-416	1525	42	no	no	DET
ftr-416	1525	43	portion	portion	NOUN
ftr-416	1525	44	of	of	ADP
ftr-416	1525	45	the	the	DET
ftr-416	1525	46	corpus	corpus	NOUN
ftr-416	1525	47	or	or	CCONJ
ftr-416	1525	48	income	income	NOUN
ftr-416	1525	49	of	of	ADP
ftr-416	1525	50	the	the	DET
ftr-416	1525	51	trust	trust	NOUN
ftr-416	1525	52	may	may	AUX
ftr-416	1525	53	be	be	AUX
ftr-416	1525	54	distributed	distribute	VERB
ftr-416	1525	55	to	to	ADP
ftr-416	1525	56	(	(	PUNCT
ftr-416	1525	57	or	or	CCONJ
ftr-416	1525	58	for	for	ADP
ftr-416	1525	59	the	the	DET
ftr-416	1525	60	benefit	benefit	NOUN
ftr-416	1525	61	of	of	ADP
ftr-416	1525	62	)	)	PUNCT
ftr-416	1525	63	any	any	DET
ftr-416	1525	64	person	person	NOUN
ftr-416	1525	65	other	other	ADJ
ftr-416	1525	66	than	than	ADP
ftr-416	1525	67	such	such	ADJ
ftr-416	1525	68	individual	individual	NOUN
ftr-416	1525	69	,	,	PUNCT
ftr-416	1525	70	and	and	CCONJ
ftr-416	1525	71	(	(	PUNCT
ftr-416	1525	72	b	b	X
ftr-416	1525	73	)	)	PUNCT
ftr-416	1525	74	if	if	SCONJ
ftr-416	1525	75	the	the	DET
ftr-416	1525	76	trust	trust	NOUN
ftr-416	1525	77	does	do	AUX
ftr-416	1525	78	not	not	PART
ftr-416	1525	79	terminate	terminate	VERB
ftr-416	1525	80	before	before	SCONJ
ftr-416	1525	81	the	the	DET
ftr-416	1525	82	individual	individual	ADJ
ftr-416	1525	83	dies	die	VERB
ftr-416	1525	84	,	,	PUNCT
ftr-416	1525	85	the	the	DET
ftr-416	1525	86	assets	asset	NOUN
ftr-416	1525	87	of	of	ADP
ftr-416	1525	88	such	such	ADJ
ftr-416	1525	89	trust	trust	NOUN
ftr-416	1525	90	will	will	AUX
ftr-416	1525	91	be	be	AUX
ftr-416	1525	92	includable	includable	ADJ
ftr-416	1525	93	in	in	ADP
ftr-416	1525	94	the	the	DET
ftr-416	1525	95	gross	gross	ADJ
ftr-416	1525	96	estate	estate	NOUN
ftr-416	1525	97	of	of	ADP
ftr-416	1525	98	such	such	ADJ
ftr-416	1525	99	individual	individual	NOUN
ftr-416	1525	100	.	.	PUNCT
ftr-416	1525	101	”	"	PUNCT
ftr-416	1526	1	irc	irc	PROPN
ftr-416	1526	2	§	§	PROPN
ftr-416	1526	3	2642(c	2642(c	NOUN
ftr-416	1526	4	)	)	PUNCT
ftr-416	1526	5	.	.	PUNCT
ftr-416	1527	1	addition	addition	NOUN
ftr-416	1527	2	to	to	ADP
ftr-416	1527	3	eliminating	eliminate	VERB
ftr-416	1527	4	crummey	crummey	NOUN
ftr-416	1527	5	,	,	PUNCT
ftr-416	1527	6	fundamental	fundamental	ADJ
ftr-416	1527	7	changes	change	NOUN
ftr-416	1527	8	may	may	AUX
ftr-416	1527	9	eliminate	eliminate	VERB
ftr-416	1527	10	some	some	PRON
ftr-416	1527	11	of	of	ADP
ftr-416	1527	12	the	the	DET
ftr-416	1527	13	odd	odd	ADJ
ftr-416	1527	14	distinctions	distinction	NOUN
ftr-416	1527	15	made	make	VERB
ftr-416	1527	16	under	under	ADP
ftr-416	1527	17	current	current	ADJ
ftr-416	1527	18	law.251	law.251	ADJ
ftr-416	1527	19	more	more	ADV
ftr-416	1527	20	limited	limited	ADJ
ftr-416	1527	21	changes	change	NOUN
ftr-416	1527	22	are	be	AUX
ftr-416	1527	23	,	,	PUNCT
ftr-416	1527	24	however	however	ADV
ftr-416	1527	25	,	,	PUNCT
ftr-416	1527	26	also	also	ADV
ftr-416	1527	27	possible	possible	ADJ
ftr-416	1527	28	and	and	CCONJ
ftr-416	1527	29	have	have	VERB
ftr-416	1527	30	advantages	advantage	NOUN
ftr-416	1527	31	.	.	PUNCT
ftr-416	1528	1	the	the	DET
ftr-416	1528	2	annual	annual	ADJ
ftr-416	1528	3	exclusion	exclusion	NOUN
ftr-416	1528	4	has	have	AUX
ftr-416	1528	5	been	be	AUX
ftr-416	1528	6	in	in	ADP
ftr-416	1528	7	place	place	NOUN
ftr-416	1528	8	in	in	ADP
ftr-416	1528	9	its	its	PRON
ftr-416	1528	10	current	current	ADJ
ftr-416	1528	11	form	form	NOUN
ftr-416	1528	12	since	since	SCONJ
ftr-416	1528	13	the	the	DET
ftr-416	1528	14	enactment	enactment	NOUN
ftr-416	1528	15	of	of	ADP
ftr-416	1528	16	the	the	DET
ftr-416	1528	17	gift	gift	NOUN
ftr-416	1528	18	tax	tax	NOUN
ftr-416	1528	19	in	in	ADP
ftr-416	1528	20	1932.252	1932.252	NUM
ftr-416	1528	21	this	this	PRON
ftr-416	1528	22	has	have	AUX
ftr-416	1528	23	,	,	PUNCT
ftr-416	1528	24	for	for	ADP
ftr-416	1528	25	the	the	DET
ftr-416	1528	26	most	most	ADJ
ftr-416	1528	27	part	part	NOUN
ftr-416	1528	28	,	,	PUNCT
ftr-416	1528	29	lead	lead	VERB
ftr-416	1528	30	to	to	ADP
ftr-416	1528	31	a	a	DET
ftr-416	1528	32	settled	settle	VERB
ftr-416	1528	33	understanding	understanding	NOUN
ftr-416	1528	34	regarding	regard	VERB
ftr-416	1528	35	the	the	DET
ftr-416	1528	36	exclusion.253	exclusion.253	NOUN
ftr-416	1528	37	further	far	ADV
ftr-416	1528	38	,	,	PUNCT
ftr-416	1528	39	it	it	PRON
ftr-416	1528	40	seems	seem	VERB
ftr-416	1528	41	that	that	SCONJ
ftr-416	1528	42	whatever	whatever	DET
ftr-416	1528	43	change	change	NOUN
ftr-416	1528	44	is	be	AUX
ftr-416	1528	45	made	make	VERB
ftr-416	1528	46	would	would	AUX
ftr-416	1528	47	create	create	VERB
ftr-416	1528	48	new	new	ADJ
ftr-416	1528	49	uncertainties	uncertainty	NOUN
ftr-416	1528	50	.	.	PUNCT
ftr-416	1529	1	moreover	moreover	ADV
ftr-416	1529	2	,	,	PUNCT
ftr-416	1529	3	there	there	PRON
ftr-416	1529	4	are	be	VERB
ftr-416	1529	5	advantages	advantage	NOUN
ftr-416	1529	6	to	to	ADP
ftr-416	1529	7	a	a	DET
ftr-416	1529	8	substantial	substantial	ADJ
ftr-416	1529	9	per	per	ADP
ftr-416	1529	10	donee	donee	NOUN
ftr-416	1529	11	annual	annual	ADJ
ftr-416	1529	12	exclusion	exclusion	NOUN
ftr-416	1529	13	.	.	PUNCT
ftr-416	1530	1	other	other	ADJ
ftr-416	1530	2	than	than	ADP
ftr-416	1530	3	the	the	DET
ftr-416	1530	4	crummey	crummey	NOUN
ftr-416	1530	5	issue	issue	NOUN
ftr-416	1530	6	,	,	PUNCT
ftr-416	1530	7	the	the	DET
ftr-416	1530	8	annual	annual	ADJ
ftr-416	1530	9	exclusion	exclusion	NOUN
ftr-416	1530	10	arguably	arguably	ADV
ftr-416	1530	11	serves	serve	VERB
ftr-416	1530	12	the	the	DET
ftr-416	1530	13	purposes	purpose	NOUN
ftr-416	1530	14	for	for	ADP
ftr-416	1530	15	which	which	PRON
ftr-416	1530	16	it	it	PRON
ftr-416	1530	17	was	be	AUX
ftr-416	1530	18	enacted.254	enacted.254	ADV
ftr-416	1530	19	there	there	ADV
ftr-416	1530	20	is	be	VERB
ftr-416	1530	21	precedent	precedent	NOUN
ftr-416	1530	22	supporting	support	VERB
ftr-416	1530	23	a	a	DET
ftr-416	1530	24	limited	limited	ADJ
ftr-416	1530	25	change	change	NOUN
ftr-416	1530	26	to	to	ADP
ftr-416	1530	27	the	the	DET
ftr-416	1530	28	annual	annual	ADJ
ftr-416	1530	29	exclusion	exclusion	NOUN
ftr-416	1530	30	.	.	PUNCT
ftr-416	1531	1	such	such	DET
ftr-416	1531	2	a	a	DET
ftr-416	1531	3	limited	limited	ADJ
ftr-416	1531	4	amendment	amendment	NOUN
ftr-416	1531	5	to	to	ADP
ftr-416	1531	6	the	the	DET
ftr-416	1531	7	annual	annual	ADJ
ftr-416	1531	8	exclusion	exclusion	NOUN
ftr-416	1531	9	has	have	AUX
ftr-416	1531	10	been	be	AUX
ftr-416	1531	11	proposed.255	proposed.255	VERB
ftr-416	1531	12	moreover	moreover	ADV
ftr-416	1531	13	,	,	PUNCT
ftr-416	1531	14	a	a	DET
ftr-416	1531	15	limited	limited	ADJ
ftr-416	1531	16	exception	exception	NOUN
ftr-416	1531	17	aimed	aim	VERB
ftr-416	1531	18	at	at	ADP
ftr-416	1531	19	crummey	crummey	NOUN
ftr-416	1531	20	powers	power	NOUN
ftr-416	1531	21	has	have	AUX
ftr-416	1531	22	been	be	AUX
ftr-416	1531	23	enacted	enact	VERB
ftr-416	1531	24	in	in	ADP
ftr-416	1531	25	other	other	ADJ
ftr-416	1531	26	transfer	transfer	NOUN
ftr-416	1531	27	tax	tax	NOUN
ftr-416	1531	28	contexts	contexts	NOUN
ftr-416	1531	29	.	.	PUNCT
ftr-416	1532	1	for	for	ADP
ftr-416	1532	2	example	example	NOUN
ftr-416	1532	3	,	,	PUNCT
ftr-416	1532	4	the	the	DET
ftr-416	1532	5	generation	generation	NOUN
ftr-416	1532	6	-	-	PUNCT
ftr-416	1532	7	skipping	skip	VERB
ftr-416	1532	8	transfer	transfer	NOUN
ftr-416	1532	9	tax	tax	NOUN
ftr-416	1532	10	provisions	provision	NOUN
ftr-416	1532	11	dealing	deal	VERB
ftr-416	1532	12	with	with	ADP
ftr-416	1532	13	annual	annual	ADJ
ftr-416	1532	14	exclusion	exclusion	NOUN
ftr-416	1532	15	gifts	gift	NOUN
ftr-416	1532	16	provide	provide	VERB
ftr-416	1532	17	a	a	DET
ftr-416	1532	18	limited	limited	ADJ
ftr-416	1532	19	exception	exception	NOUN
ftr-416	1532	20	that	that	PRON
ftr-416	1532	21	applies	apply	VERB
ftr-416	1532	22	only	only	ADV
ftr-416	1532	23	to	to	ADP
ftr-416	1532	24	annual	annual	ADJ
ftr-416	1532	25	exclusions	exclusion	NOUN
ftr-416	1532	26	claimed	claim	VERB
ftr-416	1532	27	for	for	ADP
ftr-416	1532	28	gifts	gift	NOUN
ftr-416	1532	29	in	in	ADP
ftr-416	1532	30	trust.256	trust.256	PROPN
ftr-416	1532	31	as	as	ADP
ftr-416	1532	32	an	an	DET
ftr-416	1532	33	oversimplification	oversimplification	NOUN
ftr-416	1532	34	,	,	PUNCT
ftr-416	1532	35	in	in	ADP
ftr-416	1532	36	order	order	NOUN
ftr-416	1532	37	for	for	ADP
ftr-416	1532	38	an	an	DET
ftr-416	1532	39	annual	annual	ADJ
ftr-416	1532	40	exclusion	exclusion	NOUN
ftr-416	1532	41	gift	gift	NOUN
ftr-416	1532	42	to	to	PART
ftr-416	1532	43	be	be	AUX
ftr-416	1532	44	exempt	exempt	ADJ
ftr-416	1532	45	from	from	ADP
ftr-416	1532	46	the	the	DET
ftr-416	1532	47	2003	2003	NUM
ftr-416	1532	48	]	]	PUNCT
ftr-416	1532	49	back	back	ADV
ftr-416	1532	50	to	to	ADP
ftr-416	1532	51	the	the	DET
ftr-416	1532	52	fu	fu	PROPN
ftr-416	1532	53	ture	ture	PROPN
ftr-416	1532	54	interest	interest	PROPN
ftr-416	1532	55	235	235	NUM
ftr-416	1532	56	257	257	NUM
ftr-416	1532	57	.	.	PUNCT
ftr-416	1533	1	i	i	PRON
ftr-416	1533	2	d.	d.	PROPN
ftr-416	1533	3	258	258	NUM
ftr-416	1533	4	.	.	PUNCT
ftr-416	1534	1	irc	irc	PROPN
ftr-416	1534	2	§	§	PROPN
ftr-416	1534	3	2511(c	2511(c	NOUN
ftr-416	1534	4	)	)	PUNCT
ftr-416	1534	5	;	;	PUNCT
ftr-416	1534	6	egtrra	egtrra	ADJ
ftr-416	1534	7	,	,	PUNCT
ftr-416	1534	8	supra	supra	PROPN
ftr-416	1534	9	note	note	NOUN
ftr-416	1534	10	2	2	NUM
ftr-416	1534	11	,	,	PUNCT
ftr-416	1534	12	§	§	PROPN
ftr-416	1534	13	511(e	511(e	PROPN
ftr-416	1534	14	)	)	PUNCT
ftr-416	1534	15	,	,	PUNCT
ftr-416	1534	16	115	115	NUM
ftr-416	1534	17	stat	stat	NOUN
ftr-416	1534	18	.	.	PUNCT
ftr-416	1535	1	at	at	ADP
ftr-416	1535	2	71	71	NUM
ftr-416	1535	3	;	;	PUNCT
ftr-416	1535	4	supra	supra	NOUN
ftr-416	1535	5	notes	note	VERB
ftr-416	1535	6	134	134	NUM
ftr-416	1535	7	-	-	SYM
ftr-416	1535	8	44	44	NUM
ftr-416	1535	9	and	and	CCONJ
ftr-416	1535	10	accompanying	accompany	VERB
ftr-416	1535	11	text	text	NOUN
ftr-416	1535	12	.	.	PUNCT
ftr-416	1536	1	259	259	NUM
ftr-416	1536	2	.	.	PUNCT
ftr-416	1536	3	irc	irc	PROPN
ftr-416	1536	4	§	§	PROPN
ftr-416	1536	5	2642(c	2642(c	NOUN
ftr-416	1536	6	)	)	PUNCT
ftr-416	1536	7	.	.	PUNCT
ftr-416	1537	1	260	260	NUM
ftr-416	1537	2	.	.	PUNCT
ftr-416	1538	1	janet	janet	PROPN
ftr-416	1538	2	kidd	kidd	PROPN
ftr-416	1538	3	stewart	stewart	PROPN
ftr-416	1538	4	,	,	PUNCT
ftr-416	1538	5	there	there	PRON
ftr-416	1538	6	’s	’	VERB
ftr-416	1538	7	still	still	ADV
ftr-416	1538	8	time	time	NOUN
ftr-416	1538	9	for	for	ADP
ftr-416	1538	10	year	year	NOUN
ftr-416	1538	11	-	-	PUNCT
ftr-416	1538	12	end	end	NOUN
ftr-416	1538	13	tax	tax	NOUN
ftr-416	1538	14	cheer	cheer	NOUN
ftr-416	1538	15	,	,	PUNCT
ftr-416	1538	16	chi	chi	NOUN
ftr-416	1538	17	.	.	PUNCT
ftr-416	1539	1	trib	trib	PROPN
ftr-416	1539	2	.	.	PROPN
ftr-416	1539	3	,	,	PUNCT
ftr-416	1539	4	dec	dec	PROPN
ftr-416	1539	5	.	.	PROPN
ftr-416	1539	6	17	17	NUM
ftr-416	1539	7	,	,	PUNCT
ftr-416	1539	8	2000	2000	NUM
ftr-416	1539	9	,	,	PUNCT
ftr-416	1539	10	at	at	ADP
ftr-416	1539	11	3c	3c	NUM
ftr-416	1539	12	.	.	PUNCT
ftr-416	1540	1	261	261	NUM
ftr-416	1540	2	.	.	PUNCT
ftr-416	1541	1	martin	martin	PROPN
ftr-416	1541	2	a.	a.	PROPN
ftr-416	1541	3	sullivan	sullivan	PROPN
ftr-416	1541	4	,	,	PUNCT
ftr-416	1541	5	estate	estate	NOUN
ftr-416	1541	6	tax	tax	NOUN
ftr-416	1541	7	compromise	compromise	NOUN
ftr-416	1541	8	or	or	CCONJ
ftr-416	1541	9	repeal	repeal	NOUN
ftr-416	1541	10	:	:	PUNCT
ftr-416	1541	11	the	the	DET
ftr-416	1541	12	rich	rich	ADJ
ftr-416	1541	13	versus	versus	ADP
ftr-416	1541	14	the	the	DET
ftr-416	1541	15	super	super	ADV
ftr-416	1541	16	rich	rich	ADJ
ftr-416	1541	17	,	,	PUNCT
ftr-416	1541	18	88	88	NUM
ftr-416	1541	19	tax	tax	NOUN
ftr-416	1541	20	notes	note	NOUN
ftr-416	1541	21	298	298	NUM
ftr-416	1541	22	,	,	PUNCT
ftr-416	1541	23	299	299	NUM
ftr-416	1541	24	(	(	PUNCT
ftr-416	1541	25	july	july	PROPN
ftr-416	1541	26	17	17	NUM
ftr-416	1541	27	,	,	PUNCT
ftr-416	1541	28	2000	2000	NUM
ftr-416	1541	29	)	)	PUNCT
ftr-416	1541	30	;	;	PUNCT
ftr-416	1541	31	william	william	PROPN
ftr-416	1541	32	m.	m.	PROPN
ftr-416	1541	33	vandenurgh	vandenurgh	PROPN
ftr-416	1541	34	&	&	CCONJ
ftr-416	1541	35	philip	philip	PROPN
ftr-416	1541	36	j.	j.	PROPN
ftr-416	1541	37	harmelink	harmelink	PROPN
ftr-416	1541	38	,	,	PUNCT
ftr-416	1541	39	a	a	DET
ftr-416	1541	40	bipartisan	bipartisan	ADJ
ftr-416	1541	41	compromise	compromise	NOUN
ftr-416	1541	42	on	on	ADP
ftr-416	1541	43	the	the	DET
ftr-416	1541	44	estate	estate	NOUN
ftr-416	1541	45	tax	tax	NOUN
ftr-416	1541	46	,	,	PUNCT
ftr-416	1541	47	90	90	NUM
ftr-416	1541	48	tax	tax	NOUN
ftr-416	1541	49	notes	note	NOUN
ftr-416	1541	50	683	683	NUM
ftr-416	1541	51	,	,	PUNCT
ftr-416	1541	52	684	684	NUM
ftr-416	1541	53	-	-	SYM
ftr-416	1541	54	85	85	NUM
ftr-416	1541	55	(	(	PUNCT
ftr-416	1541	56	jan	jan	PROPN
ftr-416	1541	57	.	.	PROPN
ftr-416	1541	58	29	29	NUM
ftr-416	1541	59	,	,	PUNCT
ftr-416	1541	60	2001	2001	NUM
ftr-416	1541	61	)	)	PUNCT
ftr-416	1541	62	(	(	PUNCT
ftr-416	1541	63	noting	note	VERB
ftr-416	1541	64	that	that	SCONJ
ftr-416	1541	65	politicians	politician	NOUN
ftr-416	1541	66	in	in	ADP
ftr-416	1541	67	favor	favor	NOUN
ftr-416	1541	68	of	of	ADP
ftr-416	1541	69	estate	estate	NOUN
ftr-416	1541	70	tax	tax	NOUN
ftr-416	1541	71	repeal	repeal	NOUN
ftr-416	1541	72	are	be	AUX
ftr-416	1541	73	unlikely	unlikely	ADJ
ftr-416	1541	74	to	to	PART
ftr-416	1541	75	compromise	compromise	VERB
ftr-416	1541	76	)	)	PUNCT
ftr-416	1541	77	;	;	PUNCT
ftr-416	1541	78	see	see	VERB
ftr-416	1541	79	also	also	ADV
ftr-416	1541	80	r	r	PROPN
ftr-416	1541	81	ichard	ichard	PROPN
ftr-416	1541	82	neal	neal	PROPN
ftr-416	1541	83	,	,	PUNCT
ftr-416	1541	84	congress	congress	PROPN
ftr-416	1541	85	should	should	AUX
ftr-416	1541	86	simplify	simplify	VERB
ftr-416	1541	87	the	the	DET
ftr-416	1541	88	income	income	NOUN
ftr-416	1541	89	tax	tax	NOUN
ftr-416	1541	90	laws	law	NOUN
ftr-416	1541	91	,	,	PUNCT
ftr-416	1541	92	the	the	DET
ftr-416	1541	93	hill	hill	PROPN
ftr-416	1541	94	,	,	PUNCT
ftr-416	1541	95	apr	apr	PROPN
ftr-416	1541	96	.	.	PROPN
ftr-416	1541	97	10	10	NUM
ftr-416	1541	98	,	,	PUNCT
ftr-416	1541	99	2002	2002	NUM
ftr-416	1541	100	,	,	PUNCT
ftr-416	1541	101	at	at	ADP
ftr-416	1541	102	52	52	NUM
ftr-416	1541	103	.	.	PUNCT
ftr-416	1542	1	262	262	NUM
ftr-416	1542	2	.	.	PUNCT
ftr-416	1543	1	see	see	VERB
ftr-416	1543	2	schwidetzky	schwidetzky	PROPN
ftr-416	1543	3	,	,	PUNCT
ftr-416	1543	4	supra	supra	PROPN
ftr-416	1543	5	note	note	NOUN
ftr-416	1543	6	9	9	NUM
ftr-416	1543	7	,	,	PUNCT
ftr-416	1543	8	at	at	ADP
ftr-416	1543	9	232	232	NUM
ftr-416	1543	10	;	;	PUNCT
ftr-416	1543	11	supra	supra	PROPN
ftr-416	1543	12	note	note	NOUN
ftr-416	1543	13	20	20	NUM
ftr-416	1543	14	.	.	SYM
ftr-416	1543	15	263	263	NUM
ftr-416	1543	16	.	.	PUNCT
ftr-416	1544	1	see	see	VERB
ftr-416	1544	2	infra	infra	NOUN
ftr-416	1544	3	notes	note	VERB
ftr-416	1544	4	265	265	NUM
ftr-416	1544	5	-	-	SYM
ftr-416	1544	6	307	307	NUM
ftr-416	1544	7	and	and	CCONJ
ftr-416	1544	8	accompanying	accompany	VERB
ftr-416	1544	9	text	text	NOUN
ftr-416	1544	10	.	.	PUNCT
ftr-416	1545	1	264	264	X
ftr-416	1545	2	.	.	PUNCT
ftr-416	1546	1	it	it	PRON
ftr-416	1546	2	seems	seem	VERB
ftr-416	1546	3	likely	likely	ADJ
ftr-416	1546	4	that	that	SCONJ
ftr-416	1546	5	making	make	VERB
ftr-416	1546	6	changes	change	NOUN
ftr-416	1546	7	prospective	prospective	ADJ
ftr-416	1546	8	would	would	AUX
ftr-416	1546	9	adequately	adequately	ADV
ftr-416	1546	10	address	address	VERB
ftr-416	1546	11	most	most	ADJ
ftr-416	1546	12	taxpayers	taxpayer	NOUN
ftr-416	1546	13	’	’	PART
ftr-416	1546	14	reliance	reliance	NOUN
ftr-416	1546	15	concerns	concern	NOUN
ftr-416	1546	16	.	.	PUNCT
ftr-416	1547	1	some	some	DET
ftr-416	1547	2	taxpayers	taxpayer	NOUN
ftr-416	1547	3	will	will	AUX
ftr-416	1547	4	,	,	PUNCT
ftr-416	1547	5	however	however	ADV
ftr-416	1547	6	,	,	PUNCT
ftr-416	1547	7	have	have	VERB
ftr-416	1547	8	existing	exist	VERB
ftr-416	1547	9	trusts	trust	NOUN
ftr-416	1547	10	with	with	ADP
ftr-416	1547	11	crummey	crummey	NOUN
ftr-416	1547	12	power	power	NOUN
ftr-416	1547	13	provisions	provision	NOUN
ftr-416	1547	14	that	that	PRON
ftr-416	1547	15	were	be	AUX
ftr-416	1547	16	created	create	VERB
ftr-416	1547	17	with	with	ADP
ftr-416	1547	18	the	the	DET
ftr-416	1547	19	expectation	expectation	NOUN
ftr-416	1547	20	that	that	SCONJ
ftr-416	1547	21	the	the	DET
ftr-416	1547	22	taxpayer	taxpayer	NOUN
ftr-416	1547	23	would	would	AUX
ftr-416	1547	24	be	be	AUX
ftr-416	1547	25	able	able	ADJ
ftr-416	1547	26	to	to	PART
ftr-416	1547	27	make	make	VERB
ftr-416	1547	28	annual	annual	ADJ
ftr-416	1547	29	exclusion	exclusion	NOUN
ftr-416	1547	30	gifts	gift	NOUN
ftr-416	1547	31	to	to	ADP
ftr-416	1547	32	the	the	DET
ftr-416	1547	33	trust	trust	NOUN
ftr-416	1547	34	for	for	ADP
ftr-416	1547	35	the	the	DET
ftr-416	1547	36	indefinite	indefinite	ADJ
ftr-416	1547	37	future	future	NOUN
ftr-416	1547	38	.	.	PUNCT
ftr-416	1548	1	congress	congress	PROPN
ftr-416	1548	2	could	could	AUX
ftr-416	1548	3	,	,	PUNCT
ftr-416	1548	4	of	of	ADP
ftr-416	1548	5	course	course	NOUN
ftr-416	1548	6	,	,	PUNCT
ftr-416	1548	7	consider	consider	VERB
ftr-416	1548	8	whether	whether	SCONJ
ftr-416	1548	9	to	to	PART
ftr-416	1548	10	grandfather	grandfather	VERB
ftr-416	1548	11	these	these	DET
ftr-416	1548	12	existing	exist	VERB
ftr-416	1548	13	trusts	trust	NOUN
ftr-416	1548	14	.	.	PUNCT
ftr-416	1549	1	generation	generation	NOUN
ftr-416	1549	2	-	-	PUNCT
ftr-416	1549	3	skipping	skip	VERB
ftr-416	1549	4	transfer	transfer	NOUN
ftr-416	1549	5	tax	tax	NOUN
ftr-416	1550	1	,	,	PUNCT
ftr-416	1550	2	the	the	DET
ftr-416	1550	3	beneficiary	beneficiary	NOUN
ftr-416	1550	4	must	must	AUX
ftr-416	1550	5	be	be	AUX
ftr-416	1550	6	the	the	DET
ftr-416	1550	7	sole	sole	ADJ
ftr-416	1550	8	beneficiary	beneficiary	NOUN
ftr-416	1550	9	of	of	ADP
ftr-416	1550	10	the	the	DET
ftr-416	1550	11	trust.257	trust.257	NOUN
ftr-416	1550	12	this	this	PRON
ftr-416	1550	13	greatly	greatly	ADV
ftr-416	1550	14	limits	limit	VERB
ftr-416	1550	15	the	the	DET
ftr-416	1550	16	use	use	NOUN
ftr-416	1550	17	of	of	ADP
ftr-416	1550	18	crummey	crummey	NOUN
ftr-416	1550	19	powers	power	NOUN
ftr-416	1550	20	to	to	PART
ftr-416	1550	21	avoid	avoid	VERB
ftr-416	1550	22	the	the	DET
ftr-416	1550	23	generation	generation	NOUN
ftr-416	1550	24	-	-	PUNCT
ftr-416	1550	25	skipping	skip	VERB
ftr-416	1550	26	transfer	transfer	NOUN
ftr-416	1550	27	tax	tax	NOUN
ftr-416	1550	28	.	.	PUNCT
ftr-416	1551	1	similarly	similarly	ADV
ftr-416	1551	2	,	,	PUNCT
ftr-416	1551	3	egtrra	egtrra	PROPN
ftr-416	1551	4	enacted	enact	VERB
ftr-416	1551	5	a	a	DET
ftr-416	1551	6	provision	provision	NOUN
ftr-416	1551	7	that	that	PRON
ftr-416	1551	8	dealt	deal	VERB
ftr-416	1551	9	exclusively	exclusively	ADV
ftr-416	1551	10	with	with	ADP
ftr-416	1551	11	gifts	gift	NOUN
ftr-416	1551	12	in	in	ADP
ftr-416	1551	13	trust.258	trust.258	NUM
ftr-416	1551	14	it	it	PRON
ftr-416	1551	15	seems	seem	VERB
ftr-416	1551	16	possible	possible	ADJ
ftr-416	1551	17	that	that	SCONJ
ftr-416	1551	18	a	a	DET
ftr-416	1551	19	similar	similar	ADJ
ftr-416	1551	20	legislative	legislative	ADJ
ftr-416	1551	21	change	change	NOUN
ftr-416	1551	22	aimed	aim	VERB
ftr-416	1551	23	at	at	ADP
ftr-416	1551	24	exclusions	exclusion	NOUN
ftr-416	1551	25	obtained	obtain	VERB
ftr-416	1551	26	to	to	PART
ftr-416	1551	27	offset	offset	VERB
ftr-416	1551	28	a	a	DET
ftr-416	1551	29	“	"	PUNCT
ftr-416	1551	30	transfer	transfer	NOUN
ftr-416	1551	31	to	to	ADP
ftr-416	1551	32	a	a	DET
ftr-416	1551	33	trust”259	trust”259	NOUN
ftr-416	1551	34	could	could	AUX
ftr-416	1551	35	eliminate	eliminate	VERB
ftr-416	1551	36	the	the	DET
ftr-416	1551	37	abuses	abuse	NOUN
ftr-416	1551	38	caused	cause	VERB
ftr-416	1551	39	by	by	ADP
ftr-416	1551	40	crummey	crummey	PROPN
ftr-416	1551	41	.	.	PUNCT
ftr-416	1552	1	clearly	clearly	ADV
ftr-416	1552	2	,	,	PUNCT
ftr-416	1552	3	crummey	crummey	PROPN
ftr-416	1552	4	can	can	AUX
ftr-416	1552	5	be	be	AUX
ftr-416	1552	6	statutorily	statutorily	ADV
ftr-416	1552	7	overruled	overrule	VERB
ftr-416	1552	8	by	by	ADP
ftr-416	1552	9	congress	congress	PROPN
ftr-416	1552	10	.	.	PUNCT
ftr-416	1553	1	the	the	DET
ftr-416	1553	2	current	current	ADJ
ftr-416	1553	3	administration	administration	NOUN
ftr-416	1553	4	’s	’s	PART
ftr-416	1553	5	animosity	animosity	NOUN
ftr-416	1553	6	toward	toward	AUX
ftr-416	1553	7	transfer	transfer	VERB
ftr-416	1553	8	taxes,260	taxes,260	PRON
ftr-416	1553	9	as	as	ADV
ftr-416	1553	10	well	well	ADV
ftr-416	1553	11	as	as	ADP
ftr-416	1553	12	transfer	transfer	NOUN
ftr-416	1553	13	tax	tax	NOUN
ftr-416	1553	14	simplification,261	simplification,261	NOUN
ftr-416	1553	15	seems	seem	VERB
ftr-416	1553	16	to	to	PART
ftr-416	1553	17	make	make	VERB
ftr-416	1553	18	legislative	legislative	ADJ
ftr-416	1553	19	abrogation	abrogation	NOUN
ftr-416	1553	20	of	of	ADP
ftr-416	1553	21	crummey	crummey	PROPN
ftr-416	1553	22	unlikely	unlikely	ADJ
ftr-416	1553	23	.	.	PUNCT
ftr-416	1554	1	this	this	PRON
ftr-416	1554	2	is	be	AUX
ftr-416	1554	3	especially	especially	ADV
ftr-416	1554	4	true	true	ADJ
ftr-416	1554	5	considering	consider	VERB
ftr-416	1554	6	that	that	SCONJ
ftr-416	1554	7	,	,	PUNCT
ftr-416	1554	8	as	as	ADP
ftr-416	1554	9	a	a	DET
ftr-416	1554	10	political	political	ADJ
ftr-416	1554	11	reality	reality	NOUN
ftr-416	1554	12	,	,	PUNCT
ftr-416	1554	13	the	the	DET
ftr-416	1554	14	insurance	insurance	NOUN
ftr-416	1554	15	lobby	lobby	NOUN
ftr-416	1554	16	is	be	AUX
ftr-416	1554	17	likely	likely	ADJ
ftr-416	1554	18	to	to	PART
ftr-416	1554	19	oppose	oppose	VERB
ftr-416	1554	20	such	such	DET
ftr-416	1554	21	a	a	DET
ftr-416	1554	22	change	change	NOUN
ftr-416	1554	23	since	since	SCONJ
ftr-416	1554	24	crummey	crummey	NOUN
ftr-416	1554	25	powers	power	NOUN
ftr-416	1554	26	are	be	AUX
ftr-416	1554	27	integral	integral	ADJ
ftr-416	1554	28	to	to	ADP
ftr-416	1554	29	life	life	NOUN
ftr-416	1554	30	insurance	insurance	NOUN
ftr-416	1554	31	trusts.262	trusts.262	NOUN
ftr-416	1554	32	although	although	SCONJ
ftr-416	1554	33	legislative	legislative	ADJ
ftr-416	1554	34	change	change	NOUN
ftr-416	1554	35	seems	seem	VERB
ftr-416	1554	36	unlikely	unlikely	ADJ
ftr-416	1554	37	,	,	PUNCT
ftr-416	1554	38	it	it	PRON
ftr-416	1554	39	is	be	AUX
ftr-416	1554	40	clear	clear	ADJ
ftr-416	1554	41	that	that	SCONJ
ftr-416	1554	42	congress	congress	PROPN
ftr-416	1554	43	is	be	AUX
ftr-416	1554	44	the	the	DET
ftr-416	1554	45	best	well	ADV
ftr-416	1554	46	suited	suited	ADJ
ftr-416	1554	47	to	to	PART
ftr-416	1554	48	eliminate	eliminate	VERB
ftr-416	1554	49	the	the	DET
ftr-416	1554	50	use	use	NOUN
ftr-416	1554	51	of	of	ADP
ftr-416	1554	52	crummey	crummey	NOUN
ftr-416	1554	53	powers	power	NOUN
ftr-416	1554	54	.	.	PUNCT
ftr-416	1555	1	first	first	ADJ
ftr-416	1555	2	,	,	PUNCT
ftr-416	1555	3	congressional	congressional	ADJ
ftr-416	1555	4	action	action	NOUN
ftr-416	1555	5	,	,	PUNCT
ftr-416	1555	6	unlike	unlike	ADP
ftr-416	1555	7	administrative	administrative	ADJ
ftr-416	1555	8	action	action	NOUN
ftr-416	1555	9	,	,	PUNCT
ftr-416	1555	10	would	would	AUX
ftr-416	1555	11	clearly	clearly	ADV
ftr-416	1555	12	be	be	AUX
ftr-416	1555	13	valid.263	valid.263	NOUN
ftr-416	1555	14	moreover	moreover	ADV
ftr-416	1555	15	,	,	PUNCT
ftr-416	1555	16	congress	congress	PROPN
ftr-416	1555	17	seems	seem	VERB
ftr-416	1555	18	best	well	ADV
ftr-416	1555	19	able	able	ADJ
ftr-416	1555	20	to	to	PART
ftr-416	1555	21	address	address	VERB
ftr-416	1555	22	the	the	DET
ftr-416	1555	23	reliance	reliance	NOUN
ftr-416	1555	24	concerns	concern	NOUN
ftr-416	1555	25	that	that	PRON
ftr-416	1555	26	would	would	AUX
ftr-416	1555	27	be	be	AUX
ftr-416	1555	28	raised	raise	VERB
ftr-416	1555	29	by	by	ADP
ftr-416	1555	30	such	such	DET
ftr-416	1555	31	a	a	DET
ftr-416	1555	32	change.264	change.264	NOUN
ftr-416	1555	33	lastly	lastly	ADV
ftr-416	1555	34	,	,	PUNCT
ftr-416	1555	35	congress	congress	PROPN
ftr-416	1555	36	has	have	VERB
ftr-416	1555	37	the	the	DET
ftr-416	1555	38	power	power	NOUN
ftr-416	1555	39	to	to	PART
ftr-416	1555	40	consider	consider	VERB
ftr-416	1555	41	all	all	PRON
ftr-416	1555	42	of	of	ADP
ftr-416	1555	43	the	the	DET
ftr-416	1555	44	possible	possible	ADJ
ftr-416	1555	45	reforms	reform	NOUN
ftr-416	1555	46	that	that	PRON
ftr-416	1555	47	could	could	AUX
ftr-416	1555	48	be	be	AUX
ftr-416	1555	49	made	make	VERB
ftr-416	1555	50	to	to	ADP
ftr-416	1555	51	the	the	DET
ftr-416	1555	52	annual	annual	ADJ
ftr-416	1555	53	exclusion	exclusion	NOUN
ftr-416	1555	54	.	.	PUNCT
ftr-416	1556	1	in	in	ADP
ftr-416	1556	2	contrast	contrast	NOUN
ftr-416	1556	3	,	,	PUNCT
ftr-416	1556	4	administrative	administrative	ADJ
ftr-416	1556	5	agencies	agency	NOUN
ftr-416	1556	6	can	can	AUX
ftr-416	1556	7	,	,	PUNCT
ftr-416	1556	8	at	at	ADP
ftr-416	1556	9	most	most	ADJ
ftr-416	1556	10	,	,	PUNCT
ftr-416	1556	11	add	add	VERB
ftr-416	1556	12	an	an	DET
ftr-416	1556	13	anti	anti	ADJ
ftr-416	1556	14	-	-	ADJ
ftr-416	1556	15	crummey	crummey	ADJ
ftr-416	1556	16	gloss	gloss	NOUN
ftr-416	1556	17	to	to	ADP
ftr-416	1556	18	the	the	DET
ftr-416	1556	19	language	language	NOUN
ftr-416	1556	20	of	of	ADP
ftr-416	1556	21	section	section	NOUN
ftr-416	1556	22	2503	2503	NUM
ftr-416	1556	23	.	.	PUNCT
ftr-416	1557	1	236	236	NUM
ftr-416	1557	2	florida	florida	PROPN
ftr-416	1557	3	tax	tax	NOUN
ftr-416	1557	4	review	review	NOUN
ftr-416	1557	5	[	[	X
ftr-416	1557	6	vol.6:2	vol.6:2	VERB
ftr-416	1557	7	265	265	NUM
ftr-416	1557	8	.	.	PUNCT
ftr-416	1558	1	the	the	DET
ftr-416	1558	2	internal	internal	ADJ
ftr-416	1558	3	revenue	revenue	NOUN
ftr-416	1558	4	service	service	NOUN
ftr-416	1558	5	is	be	AUX
ftr-416	1558	6	a	a	DET
ftr-416	1558	7	bureau	bureau	NOUN
ftr-416	1558	8	in	in	ADP
ftr-416	1558	9	the	the	DET
ftr-416	1558	10	treasury	treasury	PROPN
ftr-416	1558	11	department	department	NOUN
ftr-416	1558	12	.	.	PUNCT
ftr-416	1559	1	irc	irc	PROPN
ftr-416	1559	2	§	§	PROPN
ftr-416	1559	3	§	§	PROPN
ftr-416	1559	4	7802	7802	NUM
ftr-416	1559	5	,	,	PUNCT
ftr-416	1559	6	7803(a	7803(a	NUM
ftr-416	1559	7	)	)	PUNCT
ftr-416	1559	8	;	;	PUNCT
ftr-416	1560	1	michael	michael	PROPN
ftr-416	1560	2	i.	i.	PROPN
ftr-416	1560	3	saltzman	saltzman	PROPN
ftr-416	1560	4	,	,	PUNCT
ftr-416	1560	5	supra	supra	PROPN
ftr-416	1560	6	note	note	PROPN
ftr-416	1560	7	23	23	NUM
ftr-416	1560	8	,	,	PUNCT
ftr-416	1560	9	¶	¶	NOUN
ftr-416	1560	10	1.02	1.02	NUM
ftr-416	1560	11	.	.	PUNCT
ftr-416	1561	1	the	the	DET
ftr-416	1561	2	commissioner	commissioner	NOUN
ftr-416	1561	3	of	of	ADP
ftr-416	1561	4	internal	internal	ADJ
ftr-416	1561	5	revenue	revenue	NOUN
ftr-416	1561	6	reports	report	NOUN
ftr-416	1561	7	to	to	ADP
ftr-416	1561	8	the	the	DET
ftr-416	1561	9	secretary	secretary	PROPN
ftr-416	1561	10	of	of	ADP
ftr-416	1561	11	the	the	DET
ftr-416	1561	12	treasury	treasury	PROPN
ftr-416	1561	13	department	department	PROPN
ftr-416	1561	14	,	,	PUNCT
ftr-416	1561	15	which	which	PRON
ftr-416	1561	16	is	be	AUX
ftr-416	1561	17	a	a	DET
ftr-416	1561	18	cabinet	cabinet	NOUN
ftr-416	1561	19	level	level	NOUN
ftr-416	1561	20	position	position	NOUN
ftr-416	1561	21	.	.	PUNCT
ftr-416	1562	1	irc	irc	PROPN
ftr-416	1562	2	§	§	PROPN
ftr-416	1562	3	7803(a)(2	7803(a)(2	NOUN
ftr-416	1562	4	)	)	PUNCT
ftr-416	1562	5	;	;	PUNCT
ftr-416	1562	6	31	31	NUM
ftr-416	1562	7	u.s.c.a	u.s.c.a	PROPN
ftr-416	1562	8	.	.	PUNCT
ftr-416	1562	9	§	§	PROPN
ftr-416	1562	10	301	301	NUM
ftr-416	1562	11	(	(	PUNCT
ftr-416	1562	12	2000	2000	NUM
ftr-416	1562	13	)	)	PUNCT
ftr-416	1562	14	;	;	PUNCT
ftr-416	1562	15	saltzman	saltzman	NOUN
ftr-416	1562	16	,	,	PUNCT
ftr-416	1562	17	supra	supra	PROPN
ftr-416	1562	18	,	,	PUNCT
ftr-416	1562	19	¶	¶	PROPN
ftr-416	1562	20	1.02	1.02	NUM
ftr-416	1562	21	.	.	PUNCT
ftr-416	1563	1	the	the	DET
ftr-416	1563	2	internal	internal	ADJ
ftr-416	1563	3	revenue	revenue	NOUN
ftr-416	1563	4	service	service	NOUN
ftr-416	1563	5	is	be	AUX
ftr-416	1563	6	responsible	responsible	ADJ
ftr-416	1563	7	for	for	ADP
ftr-416	1563	8	enforcing	enforce	VERB
ftr-416	1563	9	the	the	DET
ftr-416	1563	10	federal	federal	ADJ
ftr-416	1563	11	tax	tax	NOUN
ftr-416	1563	12	law	law	NOUN
ftr-416	1563	13	and	and	CCONJ
ftr-416	1563	14	collecting	collect	VERB
ftr-416	1563	15	the	the	DET
ftr-416	1563	16	proper	proper	ADJ
ftr-416	1563	17	amount	amount	NOUN
ftr-416	1563	18	owed	owe	VERB
ftr-416	1563	19	.	.	PUNCT
ftr-416	1564	1	irc	irc	PROPN
ftr-416	1564	2	§	§	PROPN
ftr-416	1564	3	7803(a)(2	7803(a)(2	NOUN
ftr-416	1564	4	)	)	PUNCT
ftr-416	1564	5	;	;	PUNCT
ftr-416	1564	6	saltzman	saltzman	NOUN
ftr-416	1564	7	,	,	PUNCT
ftr-416	1564	8	supra	supra	PROPN
ftr-416	1564	9	,	,	PUNCT
ftr-416	1564	10	¶¶	¶¶	PROPN
ftr-416	1564	11	1.01	1.01	NUM
ftr-416	1564	12	,	,	PUNCT
ftr-416	1564	13	1.02	1.02	NUM
ftr-416	1564	14	.	.	PUNCT
ftr-416	1564	15	266	266	NUM
ftr-416	1564	16	.	.	PUNCT
ftr-416	1565	1	although	although	SCONJ
ftr-416	1565	2	the	the	DET
ftr-416	1565	3	treasury	treasury	PROPN
ftr-416	1565	4	department	department	PROPN
ftr-416	1565	5	has	have	AUX
ftr-416	1565	6	never	never	ADV
ftr-416	1565	7	issued	issue	VERB
ftr-416	1565	8	such	such	DET
ftr-416	1565	9	a	a	DET
ftr-416	1565	10	regulation	regulation	NOUN
ftr-416	1565	11	,	,	PUNCT
ftr-416	1565	12	some	some	DET
ftr-416	1565	13	regulations	regulation	NOUN
ftr-416	1565	14	deal	deal	VERB
ftr-416	1565	15	with	with	ADP
ftr-416	1565	16	situations	situation	NOUN
ftr-416	1565	17	that	that	PRON
ftr-416	1565	18	arise	arise	VERB
ftr-416	1565	19	due	due	ADP
ftr-416	1565	20	to	to	ADP
ftr-416	1565	21	the	the	DET
ftr-416	1565	22	prevalence	prevalence	NOUN
ftr-416	1565	23	of	of	ADP
ftr-416	1565	24	crummey	crummey	PROPN
ftr-416	1565	25	withdrawal	withdrawal	NOUN
ftr-416	1565	26	powers	power	NOUN
ftr-416	1565	27	.	.	PUNCT
ftr-416	1566	1	for	for	ADP
ftr-416	1566	2	example	example	NOUN
ftr-416	1566	3	,	,	PUNCT
ftr-416	1566	4	the	the	DET
ftr-416	1566	5	treasury	treasury	PROPN
ftr-416	1566	6	department	department	PROPN
ftr-416	1566	7	regulations	regulation	NOUN
ftr-416	1566	8	address	address	VERB
ftr-416	1566	9	the	the	DET
ftr-416	1566	10	identity	identity	NOUN
ftr-416	1566	11	of	of	ADP
ftr-416	1566	12	the	the	DET
ftr-416	1566	13	transferor	transferor	NOUN
ftr-416	1566	14	(	(	PUNCT
ftr-416	1566	15	for	for	ADP
ftr-416	1566	16	federal	federal	ADJ
ftr-416	1566	17	generation	generation	NOUN
ftr-416	1566	18	-	-	PUNCT
ftr-416	1566	19	skipping	skip	VERB
ftr-416	1566	20	transfer	transfer	NOUN
ftr-416	1566	21	tax	tax	NOUN
ftr-416	1566	22	purposes	purpose	NOUN
ftr-416	1566	23	)	)	PUNCT
ftr-416	1566	24	of	of	ADP
ftr-416	1566	25	a	a	DET
ftr-416	1566	26	trust	trust	NOUN
ftr-416	1566	27	created	create	VERB
ftr-416	1566	28	by	by	ADP
ftr-416	1566	29	the	the	DET
ftr-416	1566	30	lapse	lapse	NOUN
ftr-416	1566	31	of	of	ADP
ftr-416	1566	32	withdrawal	withdrawal	NOUN
ftr-416	1566	33	powers	power	NOUN
ftr-416	1566	34	.	.	PUNCT
ftr-416	1567	1	regs	regs	PROPN
ftr-416	1567	2	.	.	PUNCT
ftr-416	1568	1	§	§	PROPN
ftr-416	1568	2	26.2652	26.2652	NUM
ftr-416	1568	3	-	-	SYM
ftr-416	1568	4	1(a)(5	1(a)(5	NUM
ftr-416	1568	5	)	)	PUNCT
ftr-416	1568	6	,	,	PUNCT
ftr-416	1568	7	ex	ex	NOUN
ftr-416	1568	8	.	.	NOUN
ftr-416	1568	9	5	5	NUM
ftr-416	1568	10	;	;	PUNCT
ftr-416	1568	11	see	see	VERB
ftr-416	1568	12	also	also	ADV
ftr-416	1568	13	regs	reg	VERB
ftr-416	1568	14	.	.	PUNCT
ftr-416	1569	1	§	§	PROPN
ftr-416	1569	2	26.2612	26.2612	NUM
ftr-416	1569	3	-	-	SYM
ftr-416	1569	4	1(f	1(f	NUM
ftr-416	1569	5	)	)	PUNCT
ftr-416	1569	6	;	;	PUNCT
ftr-416	1569	7	regs	reg	NOUN
ftr-416	1569	8	.	.	PUNCT
ftr-416	1570	1	§	§	PROPN
ftr-416	1570	2	25.2503	25.2503	NUM
ftr-416	1570	3	-	-	SYM
ftr-416	1570	4	2(e	2(e	NUM
ftr-416	1570	5	)	)	PUNCT
ftr-416	1570	6	,	,	PUNCT
ftr-416	1570	7	ex	ex	X
ftr-416	1570	8	.	.	PUNCT
ftr-416	1570	9	(	(	PUNCT
ftr-416	1570	10	1	1	NUM
ftr-416	1570	11	)	)	PUNCT
ftr-416	1570	12	and	and	CCONJ
ftr-416	1570	13	(	(	PUNCT
ftr-416	1570	14	2	2	NUM
ftr-416	1570	15	)	)	PUNCT
ftr-416	1570	16	(	(	PUNCT
ftr-416	1570	17	addressing	address	VERB
ftr-416	1570	18	the	the	DET
ftr-416	1570	19	effect	effect	NOUN
ftr-416	1570	20	of	of	ADP
ftr-416	1570	21	an	an	DET
ftr-416	1570	22	increase	increase	NOUN
ftr-416	1570	23	in	in	ADP
ftr-416	1570	24	the	the	DET
ftr-416	1570	25	annual	annual	ADJ
ftr-416	1570	26	exclusion	exclusion	NOUN
ftr-416	1570	27	on	on	ADP
ftr-416	1570	28	withdrawal	withdrawal	NOUN
ftr-416	1570	29	powers	power	NOUN
ftr-416	1570	30	)	)	PUNCT
ftr-416	1570	31	;	;	PUNCT
ftr-416	1570	32	regs	reg	NOUN
ftr-416	1570	33	.	.	PUNCT
ftr-416	1571	1	§	§	PROPN
ftr-416	1571	2	26.2612	26.2612	NUM
ftr-416	1571	3	-	-	SYM
ftr-416	1571	4	1(f	1(f	NUM
ftr-416	1571	5	)	)	PUNCT
ftr-416	1571	6	.	.	PUNCT
ftr-416	1572	1	but	but	CCONJ
ftr-416	1572	2	see	see	VERB
ftr-416	1572	3	gopman	gopman	NOUN
ftr-416	1572	4	,	,	PUNCT
ftr-416	1572	5	supra	supra	PROPN
ftr-416	1572	6	note	note	NOUN
ftr-416	1572	7	27	27	NUM
ftr-416	1572	8	,	,	PUNCT
ftr-416	1572	9	at	at	ADP
ftr-416	1572	10	201	201	NUM
ftr-416	1572	11	(	(	PUNCT
ftr-416	1572	12	stating	state	VERB
ftr-416	1572	13	that	that	SCONJ
ftr-416	1572	14	crummey	crummey	PROPN
ftr-416	1572	15	powers	power	NOUN
ftr-416	1572	16	have	have	AUX
ftr-416	1572	17	been	be	AUX
ftr-416	1572	18	“	"	PUNCT
ftr-416	1572	19	condoned	condone	VERB
ftr-416	1572	20	”	"	PUNCT
ftr-416	1572	21	by	by	ADP
ftr-416	1572	22	the	the	DET
ftr-416	1572	23	regulations	regulation	NOUN
ftr-416	1572	24	)	)	PUNCT
ftr-416	1572	25	.	.	PUNCT
ftr-416	1573	1	regulations	regulation	NOUN
ftr-416	1573	2	are	be	AUX
ftr-416	1573	3	promulgated	promulgate	VERB
ftr-416	1573	4	by	by	ADP
ftr-416	1573	5	the	the	DET
ftr-416	1573	6	treasury	treasury	PROPN
ftr-416	1573	7	department	department	NOUN
ftr-416	1573	8	.	.	PUNCT
ftr-416	1574	1	although	although	SCONJ
ftr-416	1574	2	interpretive	interpretive	ADJ
ftr-416	1574	3	regulations	regulation	NOUN
ftr-416	1574	4	are	be	AUX
ftr-416	1574	5	not	not	PART
ftr-416	1574	6	,	,	PUNCT
ftr-416	1574	7	under	under	ADP
ftr-416	1574	8	the	the	DET
ftr-416	1574	9	administrative	administrative	ADJ
ftr-416	1574	10	procedures	procedure	NOUN
ftr-416	1574	11	act	act	PROPN
ftr-416	1574	12	,	,	PUNCT
ftr-416	1574	13	required	require	VERB
ftr-416	1574	14	to	to	PART
ftr-416	1574	15	undergo	undergo	VERB
ftr-416	1574	16	the	the	DET
ftr-416	1574	17	notice	notice	NOUN
ftr-416	1574	18	-	-	PUNCT
ftr-416	1574	19	and	and	CCONJ
ftr-416	1574	20	-	-	PUNCT
ftr-416	1574	21	comment	comment	NOUN
ftr-416	1574	22	process	process	NOUN
ftr-416	1574	23	,	,	PUNCT
ftr-416	1574	24	the	the	DET
ftr-416	1574	25	treasury	treasury	PROPN
ftr-416	1574	26	department	department	NOUN
ftr-416	1574	27	promulgates	promulgate	VERB
ftr-416	1574	28	a	a	DET
ftr-416	1574	29	ll	ll	NOUN
ftr-416	1574	30	permanent	permanent	ADJ
ftr-416	1574	31	regulations	regulation	NOUN
ftr-416	1574	32	by	by	ADP
ftr-416	1574	33	giving	give	VERB
ftr-416	1574	34	the	the	DET
ftr-416	1574	35	public	public	ADJ
ftr-416	1574	36	notice	notice	NOUN
ftr-416	1574	37	of	of	ADP
ftr-416	1574	38	,	,	PUNCT
ftr-416	1574	39	and	and	CCONJ
ftr-416	1574	40	opportunity	opportunity	NOUN
ftr-416	1574	41	to	to	PART
ftr-416	1574	42	comment	comment	VERB
ftr-416	1574	43	on	on	ADP
ftr-416	1574	44	,	,	PUNCT
ftr-416	1574	45	the	the	DET
ftr-416	1574	46	regulations	regulation	NOUN
ftr-416	1574	47	.	.	PUNCT
ftr-416	1575	1	5	5	NUM
ftr-416	1575	2	u	u	NOUN
ftr-416	1575	3	.s.c.a	.s.c.a	NOUN
ftr-416	1575	4	.	.	PUNCT
ftr-416	1576	1	§	§	PROPN
ftr-416	1576	2	553(b)(a	553(b)(a	PROPN
ftr-416	1576	3	)	)	PUNCT
ftr-416	1576	4	(	(	PUNCT
ftr-416	1576	5	2000	2000	NUM
ftr-416	1576	6	)	)	PUNCT
ftr-416	1576	7	;	;	PUNCT
ftr-416	1576	8	saltzman	saltzman	NOUN
ftr-416	1576	9	,	,	PUNCT
ftr-416	1576	10	supra	supra	PROPN
ftr-416	1576	11	note	note	PROPN
ftr-416	1576	12	23	23	NUM
ftr-416	1576	13	,	,	PUNCT
ftr-416	1576	14	¶	¶	PROPN
ftr-416	1576	15	3.02[3	3.02[3	NUM
ftr-416	1576	16	]	]	PUNCT
ftr-416	1576	17	.	.	PUNCT
ftr-416	1577	1	these	these	DET
ftr-416	1577	2	regulations	regulation	NOUN
ftr-416	1577	3	are	be	AUX
ftr-416	1577	4	generally	generally	ADV
ftr-416	1577	5	entitled	entitle	VERB
ftr-416	1577	6	to	to	ADP
ftr-416	1577	7	broad	broad	ADJ
ftr-416	1577	8	deference	deference	NOUN
ftr-416	1577	9	by	by	ADP
ftr-416	1577	10	the	the	DET
ftr-416	1577	11	courts	court	NOUN
ftr-416	1577	12	.	.	PUNCT
ftr-416	1578	1	atl	atl	PROPN
ftr-416	1578	2	.	.	PROPN
ftr-416	1578	3	mut	mut	PROPN
ftr-416	1578	4	.	.	PUNCT
ftr-416	1579	1	ins	ins	PROPN
ftr-416	1579	2	.	.	PUNCT
ftr-416	1579	3	co.	co.	PROPN
ftr-416	1580	1	v.	v.	PROPN
ftr-416	1580	2	commissioner	commissioner	PROPN
ftr-416	1580	3	,	,	PUNCT
ftr-416	1581	1	523	523	NUM
ftr-416	1581	2	u.s	u.s	PROPN
ftr-416	1581	3	.	.	PROPN
ftr-416	1581	4	382	382	NUM
ftr-416	1581	5	,	,	PUNCT
ftr-416	1581	6	389	389	NUM
ftr-416	1581	7	(	(	PUNCT
ftr-416	1581	8	1998	1998	NUM
ftr-416	1581	9	)	)	PUNCT
ftr-416	1581	10	;	;	PUNCT
ftr-416	1581	11	see	see	VERB
ftr-416	1581	12	also	also	ADV
ftr-416	1581	13	chevron	chevron	PROPN
ftr-416	1581	14	u.s.a	u.s.a	PROPN
ftr-416	1581	15	.	.	PROPN
ftr-416	1581	16	,	,	PUNCT
ftr-416	1581	17	inc	inc	PROPN
ftr-416	1581	18	.	.	PROPN
ftr-416	1582	1	v.	v.	ADP
ftr-416	1582	2	natural	natural	ADJ
ftr-416	1582	3	resources	resource	NOUN
ftr-416	1582	4	defense	defense	PROPN
ftr-416	1582	5	council	council	PROPN
ftr-416	1582	6	,	,	PUNCT
ftr-416	1582	7	inc	inc	PROPN
ftr-416	1582	8	.	.	PROPN
ftr-416	1582	9	,	,	PUNCT
ftr-416	1582	10	467	467	NUM
ftr-416	1582	11	u.s	u.s	PROPN
ftr-416	1582	12	.	.	PROPN
ftr-416	1582	13	837	837	NUM
ftr-416	1582	14	,	,	PUNCT
ftr-416	1582	15	865	865	NUM
ftr-416	1582	16	-	-	SYM
ftr-416	1582	17	66	66	NUM
ftr-416	1582	18	(	(	PUNCT
ftr-416	1582	19	1984	1984	NUM
ftr-416	1582	20	)	)	PUNCT
ftr-416	1582	21	.	.	PUNCT
ftr-416	1583	1	in	in	ADP
ftr-416	1583	2	contrast	contrast	NOUN
ftr-416	1583	3	,	,	PUNCT
ftr-416	1583	4	rulings	ruling	NOUN
ftr-416	1583	5	issued	issue	VERB
ftr-416	1583	6	by	by	ADP
ftr-416	1583	7	the	the	DET
ftr-416	1583	8	irs	irs	PROPN
ftr-416	1583	9	are	be	AUX
ftr-416	1583	10	,	,	PUNCT
ftr-416	1583	11	generally	generally	ADV
ftr-416	1583	12	,	,	PUNCT
ftr-416	1583	13	given	give	VERB
ftr-416	1583	14	little	little	ADJ
ftr-416	1583	15	deference	deference	NOUN
ftr-416	1583	16	by	by	ADP
ftr-416	1583	17	the	the	DET
ftr-416	1583	18	courts	court	NOUN
ftr-416	1583	19	.	.	PUNCT
ftr-416	1584	1	abc	abc	PROPN
ftr-416	1584	2	rentals	rental	NOUN
ftr-416	1584	3	of	of	ADP
ftr-416	1584	4	san	san	PROPN
ftr-416	1584	5	antonio	antonio	PROPN
ftr-416	1584	6	,	,	PUNCT
ftr-416	1584	7	inc	inc	PROPN
ftr-416	1584	8	.	.	PROPN
ftr-416	1584	9	,	,	PUNCT
ftr-416	1584	10	v.	v.	PROPN
ftr-416	1584	11	commissioner	commissioner	NOUN
ftr-416	1584	12	,	,	PUNCT
ftr-416	1584	13	142	142	NUM
ftr-416	1584	14	f.3d	f.3d	NUM
ftr-416	1584	15	1200	1200	NUM
ftr-416	1584	16	,	,	PUNCT
ftr-416	1584	17	1205	1205	NUM
ftr-416	1584	18	(	(	PUNCT
ftr-416	1584	19	10th	10th	ADJ
ftr-416	1584	20	cir	cir	NOUN
ftr-416	1584	21	.	.	PROPN
ftr-416	1584	22	1998	1998	NUM
ftr-416	1584	23	)	)	PUNCT
ftr-416	1584	24	,	,	PUNCT
ftr-416	1584	25	(	(	PUNCT
ftr-416	1584	26	citing	cite	VERB
ftr-416	1584	27	am	be	AUX
ftr-416	1584	28	.	.	PUNCT
ftr-416	1585	1	stores	stores	PROPN
ftr-416	1585	2	co.	co.	PROPN
ftr-416	1585	3	v.	v.	ADP
ftr-416	1585	4	am	am	PROPN
ftr-416	1585	5	.	.	PUNCT
ftr-416	1586	1	stores	store	NOUN
ftr-416	1586	2	ret	ret	PROPN
ftr-416	1586	3	.	.	PROPN
ftr-416	1586	4	plan	plan	PROPN
ftr-416	1586	5	,	,	PUNCT
ftr-416	1586	6	928	928	NUM
ftr-416	1586	7	f.2d	f.2d	SYM
ftr-416	1586	8	986	986	NUM
ftr-416	1586	9	(	(	PUNCT
ftr-416	1586	10	10th	10th	ADJ
ftr-416	1586	11	cir	cir	NOUN
ftr-416	1586	12	.	.	PUNCT
ftr-416	1587	1	1991)(“irs	1991)(“irs	NUM
ftr-416	1587	2	revenue	revenue	NOUN
ftr-416	1587	3	rulings	ruling	NOUN
ftr-416	1587	4	are	be	AUX
ftr-416	1587	5	not	not	PART
ftr-416	1587	6	binding	bind	VERB
ftr-416	1587	7	on	on	ADP
ftr-416	1587	8	this	this	DET
ftr-416	1587	9	court	court	NOUN
ftr-416	1587	10	”	"	PUNCT
ftr-416	1587	11	)	)	PUNCT
ftr-416	1587	12	)	)	PUNCT
ftr-416	1587	13	.	.	PUNCT
ftr-416	1588	1	267	267	X
ftr-416	1588	2	.	.	PUNCT
ftr-416	1589	1	see	see	VERB
ftr-416	1589	2	,	,	PUNCT
ftr-416	1589	3	e.g.	e.g.	ADV
ftr-416	1589	4	,	,	PUNCT
ftr-416	1589	5	rev	rev	PROPN
ftr-416	1589	6	.	.	PROPN
ftr-416	1590	1	rul	rul	PROPN
ftr-416	1590	2	.	.	PUNCT
ftr-416	1590	3	85	85	NUM
ftr-416	1590	4	-	-	SYM
ftr-416	1590	5	55	55	NUM
ftr-416	1590	6	,	,	PUNCT
ftr-416	1590	7	1985	1985	NUM
ftr-416	1590	8	-	-	SYM
ftr-416	1590	9	1	1	NUM
ftr-416	1590	10	c.b	c.b	PROPN
ftr-416	1590	11	.	.	PROPN
ftr-416	1590	12	323	323	NUM
ftr-416	1590	13	;	;	PUNCT
ftr-416	1590	14	rev	rev	X
ftr-416	1590	15	.	.	PROPN
ftr-416	1591	1	rul	rul	PROPN
ftr-416	1591	2	.	.	PUNCT
ftr-416	1592	1	81	81	NUM
ftr-416	1592	2	-	-	SYM
ftr-416	1592	3	7	7	NUM
ftr-416	1592	4	,	,	PUNCT
ftr-416	1592	5	1981	1981	NUM
ftr-416	1592	6	-	-	SYM
ftr-416	1592	7	1	1	NUM
ftr-416	1592	8	c.b	c.b	PROPN
ftr-416	1592	9	.	.	PROPN
ftr-416	1592	10	474	474	NUM
ftr-416	1592	11	;	;	PUNCT
ftr-416	1592	12	rev	rev	PROPN
ftr-416	1592	13	.	.	PROPN
ftr-416	1593	1	rul	rul	NOUN
ftr-416	1593	2	.	.	PUNCT
ftr-416	1594	1	73	73	NUM
ftr-416	1594	2	-	-	SYM
ftr-416	1594	3	405	405	NUM
ftr-416	1594	4	,	,	PUNCT
ftr-416	1594	5	1973	1973	NUM
ftr-416	1594	6	-	-	SYM
ftr-416	1594	7	2	2	NUM
ftr-416	1594	8	c.b	c.b	PROPN
ftr-416	1594	9	.	.	PROPN
ftr-416	1594	10	321	321	NUM
ftr-416	1594	11	;	;	PUNCT
ftr-416	1594	12	priv	priv	NOUN
ftr-416	1594	13	.	.	PUNCT
ftr-416	1595	1	ltr	ltr	PROPN
ftr-416	1595	2	.	.	PUNCT
ftr-416	1595	3	rul	rul	PROPN
ftr-416	1595	4	.	.	PUNCT
ftr-416	1596	1	2001	2001	NUM
ftr-416	1596	2	-	-	SYM
ftr-416	1596	3	23	23	NUM
ftr-416	1596	4	-	-	SYM
ftr-416	1596	5	034	034	NUM
ftr-416	1596	6	(	(	PUNCT
ftr-416	1596	7	mar	mar	PROPN
ftr-416	1596	8	.	.	PROPN
ftr-416	1596	9	8	8	NUM
ftr-416	1596	10	,	,	PUNCT
ftr-416	1596	11	2001	2001	NUM
ftr-416	1596	12	)	)	PUNCT
ftr-416	1596	13	;	;	PUNCT
ftr-416	1596	14	priv	priv	NOUN
ftr-416	1596	15	.	.	PUNCT
ftr-416	1597	1	ltr	ltr	PROPN
ftr-416	1597	2	.	.	PUNCT
ftr-416	1597	3	rul	rul	PROPN
ftr-416	1597	4	.	.	PUNCT
ftr-416	1598	1	2000	2000	NUM
ftr-416	1598	2	-	-	SYM
ftr-416	1598	3	11	11	NUM
ftr-416	1598	4	-	-	NUM
ftr-416	1598	5	055	055	NUM
ftr-416	1598	6	(	(	PUNCT
ftr-416	1598	7	dec	dec	PROPN
ftr-416	1598	8	.	.	PROPN
ftr-416	1598	9	15	15	NUM
ftr-416	1598	10	,	,	PUNCT
ftr-416	1598	11	1999	1999	NUM
ftr-416	1598	12	)	)	PUNCT
ftr-416	1598	13	;	;	PUNCT
ftr-416	1599	1	priv	priv	NOUN
ftr-416	1599	2	.	.	PUNCT
ftr-416	1600	1	ltr	ltr	PROPN
ftr-416	1600	2	.	.	PUNCT
ftr-416	1601	1	rul	rul	NOUN
ftr-416	1601	2	.	.	PUNCT
ftr-416	1602	1	78	78	NUM
ftr-416	1602	2	-	-	SYM
ftr-416	1602	3	26	26	NUM
ftr-416	1602	4	-	-	PUNCT
ftr-416	1602	5	050	050	NUM
ftr-416	1602	6	.	.	PUNCT
ftr-416	1603	1	268	268	NUM
ftr-416	1603	2	.	.	PUNCT
ftr-416	1604	1	see	see	VERB
ftr-416	1604	2	supra	supra	PROPN
ftr-416	1604	3	note	note	PROPN
ftr-416	1604	4	154	154	NUM
ftr-416	1604	5	.	.	PUNCT
ftr-416	1604	6	269	269	NUM
ftr-416	1604	7	.	.	X
ftr-416	1604	8	pedrick	pedrick	PROPN
ftr-416	1604	9	,	,	PUNCT
ftr-416	1604	10	supra	supra	PROPN
ftr-416	1604	11	note	note	PROPN
ftr-416	1604	12	19	19	NUM
ftr-416	1604	13	,	,	PUNCT
ftr-416	1604	14	at	at	ADP
ftr-416	1604	15	950	950	NUM
ftr-416	1604	16	.	.	PUNCT
ftr-416	1605	1	b.	b.	PROPN
ftr-416	1605	2	administrative	administrative	ADJ
ftr-416	1605	3	abrogation	abrogation	NOUN
ftr-416	1605	4	of	of	ADP
ftr-416	1605	5	crummey	crummey	PROPN
ftr-416	1605	6	the	the	DET
ftr-416	1605	7	treasury	treasury	NOUN
ftr-416	1605	8	department265	department265	PROPN
ftr-416	1605	9	has	have	AUX
ftr-416	1605	10	not	not	PART
ftr-416	1605	11	promulgated	promulgate	VERB
ftr-416	1605	12	a	a	DET
ftr-416	1605	13	regulation	regulation	NOUN
ftr-416	1605	14	endorsing	endorse	VERB
ftr-416	1605	15	the	the	DET
ftr-416	1605	16	use	use	NOUN
ftr-416	1605	17	of	of	ADP
ftr-416	1605	18	crummey	crummey	NOUN
ftr-416	1605	19	powers.266	powers.266	NOUN
ftr-416	1605	20	the	the	DET
ftr-416	1605	21	internal	internal	ADJ
ftr-416	1605	22	revenue	revenue	NOUN
ftr-416	1605	23	service	service	NOUN
ftr-416	1605	24	has	have	AUX
ftr-416	1605	25	,	,	PUNCT
ftr-416	1605	26	however	however	ADV
ftr-416	1605	27	,	,	PUNCT
ftr-416	1605	28	issued	issue	VERB
ftr-416	1605	29	numerous	numerous	ADJ
ftr-416	1605	30	rulings	ruling	NOUN
ftr-416	1605	31	tacitly	tacitly	ADV
ftr-416	1605	32	and	and	CCONJ
ftr-416	1605	33	explicitly	explicitly	ADV
ftr-416	1605	34	approving	approve	VERB
ftr-416	1605	35	crummey	crummey	PROPN
ftr-416	1605	36	powers.267	powers.267	PROPN
ftr-416	1605	37	the	the	DET
ftr-416	1605	38	service	service	NOUN
ftr-416	1605	39	’s	’s	PART
ftr-416	1605	40	reluctant268	reluctant268	PROPN
ftr-416	1605	41	complicity	complicity	NOUN
ftr-416	1605	42	in	in	ADP
ftr-416	1605	43	the	the	DET
ftr-416	1605	44	use	use	NOUN
ftr-416	1605	45	of	of	ADP
ftr-416	1605	46	crummey	crummey	NOUN
ftr-416	1605	47	powers	power	NOUN
ftr-416	1605	48	has	have	AUX
ftr-416	1605	49	arguably	arguably	ADV
ftr-416	1605	50	made	make	VERB
ftr-416	1605	51	crummey	crummey	NOUN
ftr-416	1605	52	as	as	ADV
ftr-416	1605	53	much	much	ADV
ftr-416	1605	54	a	a	DET
ftr-416	1605	55	part	part	NOUN
ftr-416	1605	56	of	of	ADP
ftr-416	1605	57	section	section	NOUN
ftr-416	1605	58	2503	2503	NUM
ftr-416	1605	59	as	as	SCONJ
ftr-416	1605	60	if	if	SCONJ
ftr-416	1605	61	it	it	PRON
ftr-416	1605	62	were	be	AUX
ftr-416	1605	63	actually	actually	ADV
ftr-416	1605	64	written	write	VERB
ftr-416	1605	65	into	into	ADP
ftr-416	1605	66	the	the	DET
ftr-416	1605	67	statute.269	statute.269	PROPN
ftr-416	1605	68	thus	thus	ADV
ftr-416	1605	69	,	,	PUNCT
ftr-416	1605	70	it	it	PRON
ftr-416	1605	71	is	be	AUX
ftr-416	1605	72	unclear	unclear	ADJ
ftr-416	1605	73	whether	whether	SCONJ
ftr-416	1605	74	either	either	CCONJ
ftr-416	1605	75	the	the	DET
ftr-416	1605	76	treasury	treasury	PROPN
ftr-416	1605	77	department	department	PROPN
ftr-416	1605	78	or	or	CCONJ
ftr-416	1605	79	the	the	DET
ftr-416	1605	80	irs	irs	PROPN
ftr-416	1605	81	have	have	VERB
ftr-416	1605	82	the	the	DET
ftr-416	1605	83	power	power	NOUN
ftr-416	1605	84	to	to	PART
ftr-416	1605	85	administratively	administratively	ADV
ftr-416	1605	86	overrule	overrule	VERB
ftr-416	1605	87	crummey	crummey	NOUN
ftr-416	1605	88	.	.	PUNCT
ftr-416	1606	1	2003	2003	NUM
ftr-416	1606	2	]	]	PUNCT
ftr-416	1607	1	back	back	ADV
ftr-416	1607	2	to	to	ADP
ftr-416	1607	3	the	the	DET
ftr-416	1607	4	fu	fu	PROPN
ftr-416	1607	5	ture	ture	PROPN
ftr-416	1607	6	interest	interest	NOUN
ftr-416	1607	7	237	237	NUM
ftr-416	1607	8	270	270	NUM
ftr-416	1607	9	.	.	PUNCT
ftr-416	1608	1	rev	rev	PROPN
ftr-416	1608	2	.	.	PUNCT
ftr-416	1608	3	rul	rul	PROPN
ftr-416	1608	4	.	.	PUNCT
ftr-416	1608	5	85	85	NUM
ftr-416	1608	6	-	-	SYM
ftr-416	1608	7	55	55	NUM
ftr-416	1608	8	,	,	PUNCT
ftr-416	1608	9	1985	1985	NUM
ftr-416	1608	10	-	-	SYM
ftr-416	1608	11	1	1	NUM
ftr-416	1608	12	c.b	c.b	PROPN
ftr-416	1608	13	.	.	PROPN
ftr-416	1608	14	323	323	NUM
ftr-416	1608	15	;	;	PUNCT
ftr-416	1608	16	see	see	VERB
ftr-416	1608	17	also	also	ADV
ftr-416	1608	18	regs	reg	VERB
ftr-416	1608	19	.	.	PUNCT
ftr-416	1609	1	§	§	PROPN
ftr-416	1609	2	601.601(e	601.601(e	PROPN
ftr-416	1609	3	)	)	PUNCT
ftr-416	1609	4	(	(	PUNCT
ftr-416	1609	5	noting	note	VERB
ftr-416	1609	6	that	that	SCONJ
ftr-416	1609	7	taxpayers	taxpayer	NOUN
ftr-416	1609	8	may	may	AUX
ftr-416	1609	9	rely	rely	VERB
ftr-416	1609	10	on	on	ADP
ftr-416	1609	11	revenue	revenue	NOUN
ftr-416	1609	12	rulings	ruling	NOUN
ftr-416	1609	13	unless	unless	SCONJ
ftr-416	1609	14	revoked	revoke	VERB
ftr-416	1609	15	or	or	CCONJ
ftr-416	1609	16	superceded	supercede	VERB
ftr-416	1609	17	by	by	ADP
ftr-416	1609	18	statute	statute	NOUN
ftr-416	1609	19	,	,	PUNCT
ftr-416	1609	20	regulations	regulation	NOUN
ftr-416	1609	21	or	or	CCONJ
ftr-416	1609	22	court	court	NOUN
ftr-416	1609	23	decisions	decision	NOUN
ftr-416	1609	24	)	)	PUNCT
ftr-416	1609	25	.	.	PUNCT
ftr-416	1610	1	but	but	CCONJ
ftr-416	1610	2	see	see	VERB
ftr-416	1610	3	dixon	dixon	PROPN
ftr-416	1610	4	v.	v.	PROPN
ftr-416	1610	5	united	united	PROPN
ftr-416	1610	6	states	states	PROPN
ftr-416	1610	7	,	,	PUNCT
ftr-416	1610	8	381	381	NUM
ftr-416	1610	9	u.s	u.s	PROPN
ftr-416	1610	10	.	.	PROPN
ftr-416	1610	11	68	68	NUM
ftr-416	1610	12	,	,	PUNCT
ftr-416	1610	13	73	73	NUM
ftr-416	1610	14	(	(	PUNCT
ftr-416	1610	15	1965	1965	NUM
ftr-416	1610	16	)	)	PUNCT
ftr-416	1610	17	(	(	PUNCT
ftr-416	1610	18	noting	note	VERB
ftr-416	1610	19	that	that	SCONJ
ftr-416	1610	20	the	the	DET
ftr-416	1610	21	irs	irs	PROPN
ftr-416	1610	22	’s	’s	PART
ftr-416	1610	23	“	"	PUNCT
ftr-416	1610	24	acquiescence	acquiescence	NOUN
ftr-416	1610	25	in	in	ADP
ftr-416	1610	26	an	an	DET
ftr-416	1610	27	erroneous	erroneous	ADJ
ftr-416	1610	28	decision	decision	NOUN
ftr-416	1610	29	,	,	PUNCT
ftr-416	1610	30	published	publish	VERB
ftr-416	1610	31	as	as	ADP
ftr-416	1610	32	a	a	DET
ftr-416	1610	33	ruling	ruling	NOUN
ftr-416	1610	34	,	,	PUNCT
ftr-416	1610	35	can	can	AUX
ftr-416	1610	36	not	not	PART
ftr-416	1610	37	in	in	ADP
ftr-416	1610	38	and	and	CCONJ
ftr-416	1610	39	of	of	ADP
ftr-416	1610	40	itself	itself	PRON
ftr-416	1610	41	bar	bar	VERB
ftr-416	1610	42	the	the	DET
ftr-416	1610	43	united	united	PROPN
ftr-416	1610	44	states	states	PROPN
ftr-416	1610	45	from	from	ADP
ftr-416	1610	46	collecting	collect	VERB
ftr-416	1610	47	a	a	DET
ftr-416	1610	48	tax	tax	NOUN
ftr-416	1610	49	otherwise	otherwise	ADV
ftr-416	1610	50	lawfully	lawfully	ADV
ftr-416	1610	51	due	due	ADJ
ftr-416	1610	52	”	"	PUNCT
ftr-416	1610	53	)	)	PUNCT
ftr-416	1610	54	;	;	PUNCT
ftr-416	1610	55	vons	von	NOUN
ftr-416	1610	56	companies	company	NOUN
ftr-416	1610	57	v.	v.	ADP
ftr-416	1610	58	united	united	PROPN
ftr-416	1610	59	states	states	PROPN
ftr-416	1610	60	,	,	PUNCT
ftr-416	1610	61	51	51	NUM
ftr-416	1610	62	fed	fed	PROPN
ftr-416	1610	63	.	.	PUNCT
ftr-416	1611	1	cl	cl	NOUN
ftr-416	1611	2	.	.	PROPN
ftr-416	1611	3	1	1	NUM
ftr-416	1611	4	,	,	PUNCT
ftr-416	1611	5	6	6	NUM
ftr-416	1611	6	(	(	PUNCT
ftr-416	1611	7	2001	2001	NUM
ftr-416	1611	8	)	)	PUNCT
ftr-416	1611	9	.	.	PUNCT
ftr-416	1612	1	rev	rev	PROPN
ftr-416	1612	2	.	.	PUNCT
ftr-416	1613	1	rul	rul	PROPN
ftr-416	1613	2	.	.	PUNCT
ftr-416	1614	1	81	81	NUM
ftr-416	1614	2	-	-	SYM
ftr-416	1614	3	7	7	NUM
ftr-416	1614	4	1981	1981	NUM
ftr-416	1614	5	-	-	SYM
ftr-416	1614	6	1	1	NUM
ftr-416	1614	7	c.	c.	PROPN
ftr-416	1614	8	b.	b.	PROPN
ftr-416	1614	9	474	474	NUM
ftr-416	1614	10	;	;	PUNCT
ftr-416	1614	11	rev	rev	PROPN
ftr-416	1614	12	.	.	PROPN
ftr-416	1615	1	rul	rul	NOUN
ftr-416	1615	2	.	.	PUNCT
ftr-416	1616	1	73	73	NUM
ftr-416	1616	2	-	-	SYM
ftr-416	1616	3	405	405	NUM
ftr-416	1616	4	,	,	PUNCT
ftr-416	1616	5	1973	1973	NUM
ftr-416	1616	6	-	-	SYM
ftr-416	1616	7	2	2	NUM
ftr-416	1616	8	c.b	c.b	PROPN
ftr-416	1616	9	.	.	PROPN
ftr-416	1616	10	321	321	NUM
ftr-416	1616	11	.	.	PUNCT
ftr-416	1617	1	although	although	SCONJ
ftr-416	1617	2	the	the	DET
ftr-416	1617	3	irs	irs	PROPN
ftr-416	1617	4	has	have	AUX
ftr-416	1617	5	also	also	ADV
ftr-416	1617	6	issued	issue	VERB
ftr-416	1617	7	several	several	ADJ
ftr-416	1617	8	private	private	ADJ
ftr-416	1617	9	rulings	ruling	NOUN
ftr-416	1617	10	that	that	PRON
ftr-416	1617	11	approve	approve	VERB
ftr-416	1617	12	of	of	ADP
ftr-416	1617	13	crummey	crummey	NOUN
ftr-416	1617	14	,	,	PUNCT
ftr-416	1617	15	private	private	ADJ
ftr-416	1617	16	rulings	ruling	NOUN
ftr-416	1617	17	are	be	AUX
ftr-416	1617	18	not	not	PART
ftr-416	1617	19	precedent	precedent	NOUN
ftr-416	1617	20	.	.	PUNCT
ftr-416	1618	1	irc	irc	PROPN
ftr-416	1618	2	§	§	PROPN
ftr-416	1618	3	6110(k)(3	6110(k)(3	NOUN
ftr-416	1618	4	)	)	PUNCT
ftr-416	1618	5	;	;	PUNCT
ftr-416	1618	6	regs	reg	NOUN
ftr-416	1618	7	.	.	PUNCT
ftr-416	1619	1	§	§	PROPN
ftr-416	1619	2	1.6661	1.6661	NUM
ftr-416	1619	3	-	-	SYM
ftr-416	1619	4	3(b)(2	3(b)(2	NUM
ftr-416	1619	5	)	)	PUNCT
ftr-416	1619	6	;	;	PUNCT
ftr-416	1619	7	see	see	VERB
ftr-416	1619	8	also	also	ADV
ftr-416	1619	9	vons	von	NOUN
ftr-416	1619	10	companies	company	NOUN
ftr-416	1619	11	,	,	PUNCT
ftr-416	1619	12	51	51	NUM
ftr-416	1619	13	fed	fed	PROPN
ftr-416	1619	14	.	.	PUNCT
ftr-416	1620	1	cl	cl	NOUN
ftr-416	1620	2	.	.	PUNCT
ftr-416	1621	1	at	at	ADP
ftr-416	1621	2	12	12	NUM
ftr-416	1621	3	(	(	PUNCT
ftr-416	1621	4	“	"	PUNCT
ftr-416	1621	5	private	private	ADJ
ftr-416	1621	6	letter	letter	NOUN
ftr-416	1621	7	rulings	ruling	NOUN
ftr-416	1621	8	.	.	PUNCT
ftr-416	1621	9	.	.	PUNCT
ftr-416	1621	10	.	.	PUNCT
ftr-416	1622	1	may	may	AUX
ftr-416	1622	2	not	not	PART
ftr-416	1622	3	be	be	AUX
ftr-416	1622	4	used	use	VERB
ftr-416	1622	5	to	to	PART
ftr-416	1622	6	support	support	VERB
ftr-416	1622	7	,	,	PUNCT
ftr-416	1622	8	in	in	ADP
ftr-416	1622	9	any	any	DET
ftr-416	1622	10	fashion	fashion	NOUN
ftr-416	1622	11	,	,	PUNCT
ftr-416	1622	12	an	an	DET
ftr-416	1622	13	argument	argument	NOUN
ftr-416	1622	14	that	that	SCONJ
ftr-416	1622	15	one	one	NUM
ftr-416	1622	16	interpretation	interpretation	NOUN
ftr-416	1622	17	of	of	ADP
ftr-416	1622	18	the	the	DET
ftr-416	1622	19	code	code	NOUN
ftr-416	1622	20	is	be	AUX
ftr-416	1622	21	more	more	ADV
ftr-416	1622	22	authoritative	authoritative	ADJ
ftr-416	1622	23	than	than	ADP
ftr-416	1622	24	another	another	PRON
ftr-416	1622	25	.	.	PUNCT
ftr-416	1622	26	”	"	PUNCT
ftr-416	1622	27	)	)	PUNCT
ftr-416	1622	28	.	.	PUNCT
ftr-416	1623	1	thus	thus	ADV
ftr-416	1623	2	,	,	PUNCT
ftr-416	1623	3	the	the	DET
ftr-416	1623	4	service	service	NOUN
ftr-416	1623	5	will	will	AUX
ftr-416	1623	6	not	not	PART
ftr-416	1623	7	need	need	VERB
ftr-416	1623	8	to	to	PART
ftr-416	1623	9	revoke	revoke	VERB
ftr-416	1623	10	those	those	DET
ftr-416	1623	11	rulings	ruling	NOUN
ftr-416	1623	12	to	to	PART
ftr-416	1623	13	reflect	reflect	VERB
ftr-416	1623	14	its	its	PRON
ftr-416	1623	15	new	new	ADJ
ftr-416	1623	16	position	position	NOUN
ftr-416	1623	17	.	.	PUNCT
ftr-416	1624	1	271	271	NUM
ftr-416	1624	2	.	.	X
ftr-416	1624	3	baker	baker	NOUN
ftr-416	1624	4	,	,	PUNCT
ftr-416	1624	5	236	236	NUM
ftr-416	1624	6	f	f	NOUN
ftr-416	1624	7	.2d	.2d	PROPN
ftr-416	1624	8	317	317	NUM
ftr-416	1624	9	;	;	PUNCT
ftr-416	1624	10	crummey	crummey	NOUN
ftr-416	1624	11	,	,	PUNCT
ftr-416	1624	12	397	397	NUM
ftr-416	1624	13	f.2d	f.2d	NOUN
ftr-416	1624	14	82	82	NUM
ftr-416	1624	15	;	;	PUNCT
ftr-416	1624	16	gilmore	gilmore	PROPN
ftr-416	1624	17	,	,	PUNCT
ftr-416	1624	18	213	213	NUM
ftr-416	1624	19	f.2d	f.2d	X
ftr-416	1624	20	520	520	NUM
ftr-416	1624	21	;	;	PUNCT
ftr-416	1624	22	kieckhefer	kieckhefer	NOUN
ftr-416	1624	23	,	,	PUNCT
ftr-416	1624	24	189	189	NUM
ftr-416	1624	25	f.2d	f.2d	NOUN
ftr-416	1624	26	118	118	NUM
ftr-416	1624	27	;	;	PUNCT
ftr-416	1624	28	see	see	VERB
ftr-416	1624	29	a	a	DET
ftr-416	1624	30	lso	lso	PROPN
ftr-416	1624	31	supra	supra	PROPN
ftr-416	1624	32	notes	note	VERB
ftr-416	1624	33	61	61	NUM
ftr-416	1624	34	-	-	SYM
ftr-416	1624	35	107	107	NUM
ftr-416	1624	36	and	and	CCONJ
ftr-416	1624	37	accompanying	accompany	VERB
ftr-416	1624	38	text	text	NOUN
ftr-416	1624	39	.	.	PUNCT
ftr-416	1625	1	the	the	DET
ftr-416	1625	2	tax	tax	NOUN
ftr-416	1625	3	court	court	NOUN
ftr-416	1625	4	,	,	PUNCT
ftr-416	1625	5	in	in	ADP
ftr-416	1625	6	contrast	contrast	NOUN
ftr-416	1625	7	,	,	PUNCT
ftr-416	1625	8	had	have	AUX
ftr-416	1625	9	repeatedly	repeatedly	ADV
ftr-416	1625	10	resolved	resolve	VERB
ftr-416	1625	11	the	the	DET
ftr-416	1625	12	issue	issue	NOUN
ftr-416	1625	13	in	in	ADP
ftr-416	1625	14	favor	favor	NOUN
ftr-416	1625	15	of	of	ADP
ftr-416	1625	16	the	the	DET
ftr-416	1625	17	irs	irs	PROPN
ftr-416	1625	18	.	.	PUNCT
ftr-416	1626	1	see	see	VERB
ftr-416	1626	2	supra	supra	PROPN
ftr-416	1626	3	note	note	PROPN
ftr-416	1626	4	242	242	NUM
ftr-416	1626	5	.	.	PUNCT
ftr-416	1627	1	in	in	ADP
ftr-416	1627	2	fact	fact	NOUN
ftr-416	1627	3	,	,	PUNCT
ftr-416	1627	4	even	even	ADV
ftr-416	1627	5	after	after	SCONJ
ftr-416	1627	6	crummey	crummey	NOUN
ftr-416	1627	7	was	be	AUX
ftr-416	1627	8	decided	decide	VERB
ftr-416	1627	9	,	,	PUNCT
ftr-416	1627	10	the	the	DET
ftr-416	1627	11	tax	tax	NOUN
ftr-416	1627	12	court	court	NOUN
ftr-416	1627	13	expressed	express	VERB
ftr-416	1627	14	its	its	PRON
ftr-416	1627	15	agreement	agreement	NOUN
ftr-416	1627	16	with	with	ADP
ftr-416	1627	17	the	the	DET
ftr-416	1627	18	service	service	NOUN
ftr-416	1627	19	’s	’s	PART
ftr-416	1627	20	position	position	NOUN
ftr-416	1627	21	.	.	PUNCT
ftr-416	1628	1	heidrich	heidrich	PROPN
ftr-416	1628	2	v.	v.	PROPN
ftr-416	1628	3	commissioner	commissioner	PROPN
ftr-416	1628	4	,	,	PUNCT
ftr-416	1628	5	55	55	NUM
ftr-416	1628	6	t.c	t.c	NOUN
ftr-416	1628	7	.	.	PROPN
ftr-416	1628	8	746	746	NUM
ftr-416	1628	9	,	,	PUNCT
ftr-416	1628	10	750	750	NUM
ftr-416	1628	11	,	,	PUNCT
ftr-416	1628	12	n.8	n.8	X
ftr-416	1628	13	(	(	PUNCT
ftr-416	1628	14	1971	1971	NUM
ftr-416	1628	15	)	)	PUNCT
ftr-416	1628	16	.	.	PUNCT
ftr-416	1629	1	although	although	SCONJ
ftr-416	1629	2	the	the	DET
ftr-416	1629	3	tax	tax	NOUN
ftr-416	1629	4	court	court	NOUN
ftr-416	1629	5	has	have	AUX
ftr-416	1629	6	subsequently	subsequently	ADV
ftr-416	1629	7	decided	decide	VERB
ftr-416	1629	8	a	a	DET
ftr-416	1629	9	few	few	ADJ
ftr-416	1629	10	cases	case	NOUN
ftr-416	1629	11	that	that	PRON
ftr-416	1629	12	involve	involve	VERB
ftr-416	1629	13	crummey	crummey	NOUN
ftr-416	1629	14	powers	power	NOUN
ftr-416	1629	15	,	,	PUNCT
ftr-416	1629	16	none	none	NOUN
ftr-416	1629	17	of	of	ADP
ftr-416	1629	18	these	these	DET
ftr-416	1629	19	cases	case	NOUN
ftr-416	1629	20	involve	involve	VERB
ftr-416	1629	21	the	the	DET
ftr-416	1629	22	fundamental	fundamental	ADJ
ftr-416	1629	23	efficacy	efficacy	NOUN
ftr-416	1629	24	of	of	ADP
ftr-416	1629	25	crummey	crummey	PROPN
ftr-416	1629	26	withdrawal	withdrawal	NOUN
ftr-416	1629	27	powers	power	NOUN
ftr-416	1629	28	.	.	PUNCT
ftr-416	1630	1	see	see	VERB
ftr-416	1630	2	,	,	PUNCT
ftr-416	1630	3	e.g.	e.g.	ADV
ftr-416	1630	4	,	,	PUNCT
ftr-416	1630	5	estate	estate	NOUN
ftr-416	1630	6	of	of	ADP
ftr-416	1630	7	cristofani	cristofani	PROPN
ftr-416	1630	8	v.	v.	PROPN
ftr-416	1630	9	commissioner	commissioner	PROPN
ftr-416	1630	10	,	,	PUNCT
ftr-416	1630	11	97	97	NUM
ftr-416	1630	12	t.c	t.c	NOUN
ftr-416	1630	13	.	.	PROPN
ftr-416	1630	14	74	74	NUM
ftr-416	1630	15	(	(	PUNCT
ftr-416	1630	16	1991	1991	NUM
ftr-416	1630	17	)	)	PUNCT
ftr-416	1630	18	;	;	PUNCT
ftr-416	1630	19	estate	estate	NOUN
ftr-416	1630	20	of	of	ADP
ftr-416	1630	21	kohlsaat	kohlsaat	PROPN
ftr-416	1630	22	v.	v.	PROPN
ftr-416	1630	23	commissioner	commissioner	PROPN
ftr-416	1630	24	,	,	PUNCT
ftr-416	1630	25	73	73	NUM
ftr-416	1630	26	t.c	t.c	PROPN
ftr-416	1630	27	.	.	PROPN
ftr-416	1630	28	memo	memo	NOUN
ftr-416	1630	29	(	(	PUNCT
ftr-416	1630	30	cch	cch	PROPN
ftr-416	1630	31	)	)	PUNCT
ftr-416	1630	32	2732	2732	NUM
ftr-416	1630	33	(	(	PUNCT
ftr-416	1630	34	1997	1997	NUM
ftr-416	1630	35	)	)	PUNCT
ftr-416	1630	36	.	.	PUNCT
ftr-416	1631	1	272	272	NUM
ftr-416	1631	2	.	.	PUNCT
ftr-416	1632	1	stifel	stifel	PROPN
ftr-416	1632	2	v.	v.	PROPN
ftr-416	1632	3	commissioner	commissioner	NOUN
ftr-416	1632	4	,	,	PUNCT
ftr-416	1632	5	197	197	NUM
ftr-416	1632	6	f.2d	f.2d	SYM
ftr-416	1632	7	107	107	NUM
ftr-416	1632	8	(	(	PUNCT
ftr-416	1632	9	2d	2d	NUM
ftr-416	1632	10	cir	cir	NOUN
ftr-416	1632	11	.	.	PROPN
ftr-416	1632	12	1952	1952	NUM
ftr-416	1632	13	)	)	PUNCT
ftr-416	1632	14	.	.	PUNCT
ftr-416	1633	1	273	273	NUM
ftr-416	1633	2	.	.	PUNCT
ftr-416	1634	1	i	i	PRON
ftr-416	1634	2	d.	d.	PROPN
ftr-416	1634	3	at	at	ADP
ftr-416	1634	4	109	109	NUM
ftr-416	1634	5	-	-	SYM
ftr-416	1634	6	10	10	NUM
ftr-416	1634	7	.	.	PUNCT
ftr-416	1634	8	274	274	NUM
ftr-416	1634	9	.	.	PUNCT
ftr-416	1635	1	maislin	maislin	PROPN
ftr-416	1635	2	indus	indus	PROPN
ftr-416	1635	3	.	.	PUNCT
ftr-416	1636	1	v.	v.	ADP
ftr-416	1636	2	primary	primary	ADJ
ftr-416	1636	3	steel	steel	PROPN
ftr-416	1636	4	,	,	PUNCT
ftr-416	1636	5	inc	inc	PROPN
ftr-416	1636	6	.	.	PROPN
ftr-416	1636	7	,	,	PUNCT
ftr-416	1636	8	497	497	NUM
ftr-416	1636	9	u.s	u.s	PROPN
ftr-416	1636	10	.	.	PROPN
ftr-416	1636	11	116	116	NUM
ftr-416	1636	12	,	,	PUNCT
ftr-416	1636	13	131	131	NUM
ftr-416	1636	14	(	(	PUNCT
ftr-416	1636	15	1990	1990	NUM
ftr-416	1636	16	)	)	PUNCT
ftr-416	1636	17	.	.	PUNCT
ftr-416	1637	1	275	275	NUM
ftr-416	1637	2	.	.	X
ftr-416	1638	1	see	see	VERB
ftr-416	1638	2	,	,	PUNCT
ftr-416	1638	3	e.g.	e.g.	ADV
ftr-416	1638	4	,	,	PUNCT
ftr-416	1638	5	jacobs	jacobs	PROPN
ftr-416	1638	6	eng’g	eng’g	PROPN
ftr-416	1638	7	group	group	PROPN
ftr-416	1638	8	,	,	PUNCT
ftr-416	1638	9	inc	inc	PROPN
ftr-416	1638	10	.	.	PROPN
ftr-416	1639	1	v.	v.	PROPN
ftr-416	1639	2	united	united	PROPN
ftr-416	1639	3	states	states	PROPN
ftr-416	1639	4	,	,	PUNCT
ftr-416	1639	5	97	97	NUM
ftr-416	1639	6	-	-	SYM
ftr-416	1639	7	1	1	NUM
ftr-416	1639	8	u	u	NOUN
ftr-416	1639	9	.s	.s	NOUN
ftr-416	1639	10	.	.	PUNCT
ftr-416	1640	1	tax	tax	NOUN
ftr-416	1640	2	cas	cas	PROPN
ftr-416	1640	3	.	.	PUNCT
ftr-416	1641	1	(	(	PUNCT
ftr-416	1641	2	cch	cch	PROPN
ftr-416	1641	3	)	)	PUNCT
ftr-416	1641	4	¶	¶	PROPN
ftr-416	1641	5	50	50	NUM
ftr-416	1641	6	,	,	PUNCT
ftr-416	1641	7	340	340	NUM
ftr-416	1641	8	,	,	PUNCT
ftr-416	1641	9	79	79	NUM
ftr-416	1641	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-416	1641	11	(	(	PUNCT
ftr-416	1641	12	ria	ria	PROPN
ftr-416	1641	13	)	)	PUNCT
ftr-416	1641	14	97	97	NUM
ftr-416	1641	15	-	-	SYM
ftr-416	1641	16	1673	1673	NUM
ftr-416	1641	17	,	,	PUNCT
ftr-416	1641	18	(	(	PUNCT
ftr-416	1641	19	c.d	c.d	PROPN
ftr-416	1641	20	.	.	PROPN
ftr-416	1641	21	cal	cal	PROPN
ftr-416	1641	22	.	.	PUNCT
ftr-416	1641	23	1997	1997	NUM
ftr-416	1641	24	)	)	PUNCT
ftr-416	1641	25	.	.	PUNCT
ftr-416	1642	1	cf	cf	NOUN
ftr-416	1642	2	.	.	PUNCT
ftr-416	1642	3	pension	pension	NOUN
ftr-416	1642	4	benefit	benefit	NOUN
ftr-416	1642	5	guar	guar	NOUN
ftr-416	1642	6	.	.	PUNCT
ftr-416	1643	1	corp	corp	PROPN
ftr-416	1643	2	.	.	PROPN
ftr-416	1644	1	v.	v.	PROPN
ftr-416	1644	2	r.	r.	PROPN
ftr-416	1644	3	a.	a.	PROPN
ftr-416	1644	4	gray	gray	PROPN
ftr-416	1644	5	&	&	CCONJ
ftr-416	1644	6	company	company	PROPN
ftr-416	1644	7	.	.	PUNCT
ftr-416	1645	1	oregon	oregon	PROPN
ftr-416	1645	2	-	-	PUNCT
ftr-416	1645	3	w	w	PROPN
ftr-416	1645	4	ashington	ashington	PROPN
ftr-416	1645	5	carpenters	carpenter	NOUN
ftr-416	1645	6	-	-	PUNCT
ftr-416	1645	7	employers	employer	NOUN
ftr-416	1645	8	pension	pension	NOUN
ftr-416	1645	9	trust	trust	NOUN
ftr-416	1645	10	fund	fund	PROPN
ftr-416	1645	11	,	,	PUNCT
ftr-416	1645	12	467	467	NUM
ftr-416	1645	13	u.s	u.s	PROPN
ftr-416	1645	14	.	.	PROPN
ftr-416	1645	15	717	717	NUM
ftr-416	1645	16	,	,	PUNCT
ftr-416	1645	17	729	729	NUM
ftr-416	1645	18	(	(	PUNCT
ftr-416	1645	19	1984	1984	NUM
ftr-416	1645	20	)	)	PUNCT
ftr-416	1645	21	(	(	PUNCT
ftr-416	1645	22	“	"	PUNCT
ftr-416	1645	23	[	[	X
ftr-416	1645	24	o]ur	o]ur	NUM
ftr-416	1645	25	cases	case	NOUN
ftr-416	1645	26	are	be	AUX
ftr-416	1645	27	clear	clear	ADJ
ftr-416	1645	28	that	that	SCONJ
ftr-416	1645	29	legislation	legislation	NOUN
ftr-416	1645	30	readjusting	readjust	VERB
ftr-416	1645	31	rights	right	NOUN
ftr-416	1645	32	and	and	CCONJ
ftr-416	1645	33	burdens	burden	NOUN
ftr-416	1645	34	is	be	AUX
ftr-416	1645	35	not	not	PART
ftr-416	1645	36	unlawful	unlawful	ADJ
ftr-416	1645	37	solely	solely	ADV
ftr-416	1645	38	because	because	SCONJ
ftr-416	1645	39	it	it	PRON
ftr-416	1645	40	upsets	upset	VERB
ftr-416	1645	41	otherwise	otherwise	ADV
ftr-416	1645	42	settled	settle	VERB
ftr-416	1645	43	expectations	expectation	NOUN
ftr-416	1645	44	.	.	PUNCT
ftr-416	1645	45	”	"	PUNCT
ftr-416	1645	46	)	)	PUNCT
ftr-416	1645	47	.	.	PUNCT
ftr-416	1646	1	1	1	X
ftr-416	1646	2	.	.	X
ftr-416	1646	3	action	action	NOUN
ftr-416	1646	4	by	by	ADP
ftr-416	1646	5	the	the	DET
ftr-416	1646	6	irs	irs	PROPN
ftr-416	1646	7	–	–	PUNCT
ftr-416	1646	8	the	the	DET
ftr-416	1646	9	service	service	NOUN
ftr-416	1646	10	could	could	AUX
ftr-416	1646	11	,	,	PUNCT
ftr-416	1646	12	theoretically	theoretically	ADV
ftr-416	1646	13	,	,	PUNCT
ftr-416	1646	14	revoke	revoke	VERB
ftr-416	1646	15	the	the	DET
ftr-416	1646	16	public	public	ADJ
ftr-416	1646	17	rulings	ruling	NOUN
ftr-416	1646	18	endorsing	endorse	VERB
ftr-416	1646	19	crummey270	crummey270	PROPN
ftr-416	1646	20	and	and	CCONJ
ftr-416	1646	21	issue	issue	VERB
ftr-416	1646	22	a	a	DET
ftr-416	1646	23	new	new	ADJ
ftr-416	1646	24	ruling	ruling	NOUN
ftr-416	1646	25	pronouncing	pronounce	VERB
ftr-416	1646	26	its	its	PRON
ftr-416	1646	27	epiphany	epiphany	NOUN
ftr-416	1646	28	.	.	PUNCT
ftr-416	1647	1	taxpayers	taxpayer	NOUN
ftr-416	1647	2	’	'	PUNCT
ftr-416	1647	3	reluctance	reluctance	NOUN
ftr-416	1647	4	to	to	PART
ftr-416	1647	5	accept	accept	VERB
ftr-416	1647	6	the	the	DET
ftr-416	1647	7	irs	irs	PROPN
ftr-416	1647	8	’s	’s	PART
ftr-416	1647	9	new	new	ADJ
ftr-416	1647	10	stance	stance	NOUN
ftr-416	1647	11	would	would	AUX
ftr-416	1647	12	likely	likely	ADV
ftr-416	1647	13	lead	lead	VERB
ftr-416	1647	14	to	to	ADP
ftr-416	1647	15	litigation	litigation	NOUN
ftr-416	1647	16	.	.	PUNCT
ftr-416	1648	1	the	the	DET
ftr-416	1648	2	irs	irs	PROPN
ftr-416	1648	3	’s	’s	PART
ftr-416	1648	4	chance	chance	NOUN
ftr-416	1648	5	of	of	ADP
ftr-416	1648	6	success	success	NOUN
ftr-416	1648	7	might	might	AUX
ftr-416	1648	8	depend	depend	VERB
ftr-416	1648	9	on	on	ADP
ftr-416	1648	10	the	the	DET
ftr-416	1648	11	circuit	circuit	NOUN
ftr-416	1648	12	.	.	PUNCT
ftr-416	1649	1	when	when	SCONJ
ftr-416	1649	2	the	the	DET
ftr-416	1649	3	service	service	NOUN
ftr-416	1649	4	acquiesced	acquiesce	VERB
ftr-416	1649	5	in	in	ADP
ftr-416	1649	6	crummey	crummey	PROPN
ftr-416	1649	7	,	,	PUNCT
ftr-416	1649	8	the	the	DET
ftr-416	1649	9	fourth	fourth	ADJ
ftr-416	1649	10	,	,	PUNCT
ftr-416	1649	11	fifth	fifth	ADJ
ftr-416	1649	12	,	,	PUNCT
ftr-416	1649	13	sixth	sixth	ADJ
ftr-416	1649	14	and	and	CCONJ
ftr-416	1649	15	ninth	ninth	ADJ
ftr-416	1649	16	circuits	circuit	NOUN
ftr-416	1649	17	(	(	PUNCT
ftr-416	1649	18	the	the	DET
ftr-416	1649	19	“	"	PUNCT
ftr-416	1649	20	crummey	crummey	NOUN
ftr-416	1649	21	circuits	circuit	NOUN
ftr-416	1649	22	”	"	PUNCT
ftr-416	1649	23	)	)	PUNCT
ftr-416	1649	24	had	have	AUX
ftr-416	1649	25	resolved	resolve	VERB
ftr-416	1649	26	the	the	DET
ftr-416	1649	27	crummey	crummey	NOUN
ftr-416	1649	28	issue	issue	NOUN
ftr-416	1649	29	against	against	ADP
ftr-416	1649	30	the	the	DET
ftr-416	1649	31	irs.271	irs.271	NOUN
ftr-416	1649	32	in	in	ADP
ftr-416	1649	33	contrast	contrast	NOUN
ftr-416	1649	34	,	,	PUNCT
ftr-416	1649	35	the	the	DET
ftr-416	1649	36	second	second	ADJ
ftr-416	1649	37	circuit	circuit	NOUN
ftr-416	1649	38	had	have	AUX
ftr-416	1649	39	decided	decide	VERB
ftr-416	1649	40	the	the	DET
ftr-416	1649	41	issue	issue	NOUN
ftr-416	1649	42	in	in	ADP
ftr-416	1649	43	the	the	DET
ftr-416	1649	44	service	service	NOUN
ftr-416	1649	45	’s	’s	PART
ftr-416	1649	46	favor.272	favor.272	NOUN
ftr-416	1649	47	the	the	DET
ftr-416	1649	48	second	second	ADJ
ftr-416	1649	49	circuit	circuit	NOUN
ftr-416	1649	50	noted	note	VERB
ftr-416	1649	51	,	,	PUNCT
ftr-416	1649	52	however	however	ADV
ftr-416	1649	53	,	,	PUNCT
ftr-416	1649	54	that	that	SCONJ
ftr-416	1649	55	the	the	DET
ftr-416	1649	56	exclusions	exclusion	NOUN
ftr-416	1649	57	would	would	AUX
ftr-416	1649	58	have	have	AUX
ftr-416	1649	59	been	be	AUX
ftr-416	1649	60	allowed	allow	VERB
ftr-416	1649	61	,	,	PUNCT
ftr-416	1649	62	if	if	SCONJ
ftr-416	1649	63	the	the	DET
ftr-416	1649	64	power	power	NOUN
ftr-416	1649	65	-	-	PUNCT
ftr-416	1649	66	holder	holder	NOUN
ftr-416	1649	67	were	be	AUX
ftr-416	1649	68	an	an	DET
ftr-416	1649	69	adult.273	adult.273	NOUN
ftr-416	1649	70	in	in	ADP
ftr-416	1649	71	the	the	DET
ftr-416	1649	72	crummey	crummey	NOUN
ftr-416	1649	73	circuits	circuit	NOUN
ftr-416	1649	74	,	,	PUNCT
ftr-416	1649	75	the	the	DET
ftr-416	1649	76	courts	court	NOUN
ftr-416	1649	77	would	would	AUX
ftr-416	1649	78	be	be	AUX
ftr-416	1649	79	confronted	confront	VERB
ftr-416	1649	80	with	with	ADP
ftr-416	1649	81	an	an	DET
ftr-416	1649	82	issue	issue	NOUN
ftr-416	1649	83	they	they	PRON
ftr-416	1649	84	resolved	resolve	VERB
ftr-416	1649	85	decades	decade	NOUN
ftr-416	1649	86	earlier	early	ADV
ftr-416	1649	87	.	.	PUNCT
ftr-416	1650	1	the	the	DET
ftr-416	1650	2	courts	court	NOUN
ftr-416	1650	3	’	'	PUNCT
ftr-416	1650	4	earlier	early	ADJ
ftr-416	1650	5	decisions	decision	NOUN
ftr-416	1650	6	would	would	AUX
ftr-416	1650	7	,	,	PUNCT
ftr-416	1650	8	under	under	ADP
ftr-416	1650	9	the	the	DET
ftr-416	1650	10	doctrine	doctrine	NOUN
ftr-416	1650	11	of	of	ADP
ftr-416	1650	12	stare	stare	ADJ
ftr-416	1650	13	decisis	decisis	NOUN
ftr-416	1650	14	,	,	PUNCT
ftr-416	1650	15	militate	militate	ADJ
ftr-416	1650	16	against	against	ADP
ftr-416	1650	17	the	the	DET
ftr-416	1650	18	irs	irs	PROPN
ftr-416	1650	19	’s	’s	PART
ftr-416	1650	20	position.274	position.274	NOUN
ftr-416	1650	21	moreover	moreover	ADV
ftr-416	1650	22	,	,	PUNCT
ftr-416	1650	23	crummey	crummey	PROPN
ftr-416	1650	24	powers	power	NOUN
ftr-416	1650	25	have	have	AUX
ftr-416	1650	26	become	become	VERB
ftr-416	1650	27	a	a	DET
ftr-416	1650	28	ubiquitous	ubiquitous	ADJ
ftr-416	1650	29	estate	estate	NOUN
ftr-416	1650	30	planning	planning	NOUN
ftr-416	1650	31	tool	tool	NOUN
ftr-416	1650	32	and	and	CCONJ
ftr-416	1650	33	courts	court	NOUN
ftr-416	1650	34	may	may	AUX
ftr-416	1650	35	be	be	AUX
ftr-416	1650	36	reluctant	reluctant	ADJ
ftr-416	1650	37	to	to	PART
ftr-416	1650	38	disturb	disturb	VERB
ftr-416	1650	39	taxpayers	taxpayer	NOUN
ftr-416	1650	40	’	'	PUNCT
ftr-416	1650	41	settled	settle	VERB
ftr-416	1650	42	expectations.275	expectations.275	PROPN
ftr-416	1650	43	238	238	NUM
ftr-416	1650	44	florida	florida	PROPN
ftr-416	1650	45	tax	tax	NOUN
ftr-416	1650	46	review	review	NOUN
ftr-416	1651	1	[	[	X
ftr-416	1651	2	vol.6:2	vol.6:2	VERB
ftr-416	1651	3	276	276	NUM
ftr-416	1651	4	.	.	PUNCT
ftr-416	1652	1	tax	tax	NOUN
ftr-416	1652	2	reform	reform	PROPN
ftr-416	1652	3	act	act	NOUN
ftr-416	1652	4	of	of	ADP
ftr-416	1652	5	1976	1976	NUM
ftr-416	1652	6	,	,	PUNCT
ftr-416	1652	7	pub	pub	NOUN
ftr-416	1652	8	.	.	PUNCT
ftr-416	1653	1	l.	l.	PROPN
ftr-416	1653	2	94	94	NUM
ftr-416	1653	3	-	-	SYM
ftr-416	1653	4	455	455	NUM
ftr-416	1653	5	,	,	PUNCT
ftr-416	1653	6	90	90	NUM
ftr-416	1653	7	stat	stat	NOUN
ftr-416	1653	8	.	.	PUNCT
ftr-416	1654	1	1520	1520	NUM
ftr-416	1654	2	,	,	PUNCT
ftr-416	1654	3	1846	1846	NUM
ftr-416	1654	4	-	-	SYM
ftr-416	1654	5	97	97	NUM
ftr-416	1654	6	(	(	PUNCT
ftr-416	1654	7	1976	1976	NUM
ftr-416	1654	8	)	)	PUNCT
ftr-416	1654	9	(	(	PUNCT
ftr-416	1654	10	title	title	NOUN
ftr-416	1654	11	xx	xx	NUM
ftr-416	1654	12	)	)	PUNCT
ftr-416	1654	13	.	.	PUNCT
ftr-416	1655	1	277	277	NUM
ftr-416	1655	2	.	.	PUNCT
ftr-416	1656	1	the	the	DET
ftr-416	1656	2	united	united	PROPN
ftr-416	1656	3	states	states	PROPN
ftr-416	1656	4	supreme	supreme	PROPN
ftr-416	1656	5	court	court	PROPN
ftr-416	1656	6	has	have	AUX
ftr-416	1656	7	noted	note	VERB
ftr-416	1656	8	that	that	SCONJ
ftr-416	1656	9	treasury	treasury	PROPN
ftr-416	1656	10	department	department	PROPN
ftr-416	1656	11	regulations	regulation	NOUN
ftr-416	1656	12	that	that	PRON
ftr-416	1656	13	have	have	AUX
ftr-416	1656	14	survived	survive	VERB
ftr-416	1656	15	congressional	congressional	ADJ
ftr-416	1656	16	reenactment	reenactment	NOUN
ftr-416	1656	17	of	of	ADP
ftr-416	1656	18	the	the	DET
ftr-416	1656	19	underlying	underlying	ADJ
ftr-416	1656	20	statute	statute	NOUN
ftr-416	1656	21	get	get	VERB
ftr-416	1656	22	a	a	DET
ftr-416	1656	23	greater	great	ADJ
ftr-416	1656	24	degree	degree	NOUN
ftr-416	1656	25	of	of	ADP
ftr-416	1656	26	deference	deference	NOUN
ftr-416	1656	27	than	than	ADP
ftr-416	1656	28	other	other	ADJ
ftr-416	1656	29	regulations	regulation	NOUN
ftr-416	1656	30	.	.	PUNCT
ftr-416	1657	1	nat’l	nat’l	NOUN
ftr-416	1657	2	muffler	muffler	NOUN
ftr-416	1657	3	dealers	dealer	NOUN
ftr-416	1657	4	ass’n	ass’n	PROPN
ftr-416	1657	5	v.	v.	CCONJ
ftr-416	1657	6	united	united	PROPN
ftr-416	1657	7	states	states	PROPN
ftr-416	1657	8	,	,	PUNCT
ftr-416	1657	9	440	440	NUM
ftr-416	1657	10	u.s	u.s	PROPN
ftr-416	1657	11	.	.	PROPN
ftr-416	1657	12	472	472	NUM
ftr-416	1657	13	,	,	PUNCT
ftr-416	1657	14	561	561	NUM
ftr-416	1657	15	(	(	PUNCT
ftr-416	1657	16	1979	1979	NUM
ftr-416	1657	17	)	)	PUNCT
ftr-416	1657	18	.	.	PUNCT
ftr-416	1658	1	a	a	DET
ftr-416	1658	2	similar	similar	ADJ
ftr-416	1658	3	analysis	analysis	NOUN
ftr-416	1658	4	would	would	AUX
ftr-416	1658	5	militate	militate	VERB
ftr-416	1658	6	against	against	ADP
ftr-416	1658	7	abandoning	abandon	VERB
ftr-416	1658	8	an	an	DET
ftr-416	1658	9	irs	irs	PROPN
ftr-416	1658	10	interpretation	interpretation	NOUN
ftr-416	1658	11	that	that	PRON
ftr-416	1658	12	has	have	AUX
ftr-416	1658	13	survived	survive	VERB
ftr-416	1658	14	congressional	congressional	ADJ
ftr-416	1658	15	reenactment	reenactment	NOUN
ftr-416	1658	16	of	of	ADP
ftr-416	1658	17	the	the	DET
ftr-416	1658	18	underlying	underlying	ADJ
ftr-416	1658	19	statute	statute	NOUN
ftr-416	1658	20	,	,	PUNCT
ftr-416	1658	21	in	in	ADP
ftr-416	1658	22	this	this	DET
ftr-416	1658	23	case	case	NOUN
ftr-416	1658	24	section	section	NOUN
ftr-416	1658	25	2503	2503	NUM
ftr-416	1658	26	.	.	PUNCT
ftr-416	1659	1	maislin	maislin	PROPN
ftr-416	1659	2	indus	indus	PROPN
ftr-416	1659	3	.	.	PUNCT
ftr-416	1659	4	,	,	PUNCT
ftr-416	1659	5	497	497	NUM
ftr-416	1659	6	u.s	u.s	PROPN
ftr-416	1659	7	.	.	PROPN
ftr-416	1659	8	at	at	ADP
ftr-416	1659	9	135	135	NUM
ftr-416	1659	10	(	(	PUNCT
ftr-416	1659	11	“	"	PUNCT
ftr-416	1659	12	congress	congress	PROPN
ftr-416	1659	13	must	must	AUX
ftr-416	1659	14	be	be	AUX
ftr-416	1659	15	presumed	presume	VERB
ftr-416	1659	16	to	to	PART
ftr-416	1659	17	have	have	AUX
ftr-416	1659	18	been	be	AUX
ftr-416	1659	19	fully	fully	ADV
ftr-416	1659	20	cognizant	cognizant	ADJ
ftr-416	1659	21	of	of	ADP
ftr-416	1659	22	this	this	DET
ftr-416	1659	23	interpretation	interpretation	NOUN
ftr-416	1659	24	of	of	ADP
ftr-416	1659	25	the	the	DET
ftr-416	1659	26	statutory	statutory	ADJ
ftr-416	1659	27	scheme	scheme	NOUN
ftr-416	1659	28	,	,	PUNCT
ftr-416	1659	29	.	.	PUNCT
ftr-416	1659	30	.	.	PUNCT
ftr-416	1659	31	.	.	PUNCT
ftr-416	1660	1	congress	congress	PROPN
ftr-416	1660	2	did	do	AUX
ftr-416	1660	3	no	no	DET
ftr-416	1660	4	t	t	PROPN
ftr-416	1660	5	see	see	VERB
ftr-416	1660	6	fit	fit	ADJ
ftr-416	1660	7	to	to	PART
ftr-416	1660	8	change	change	VERB
ftr-416	1660	9	it	it	PRON
ftr-416	1660	10	when	when	SCONJ
ftr-416	1660	11	congress	congress	PROPN
ftr-416	1660	12	carefully	carefully	ADV
ftr-416	1660	13	reexamined	reexamine	VERB
ftr-416	1660	14	this	this	DET
ftr-416	1660	15	area	area	NOUN
ftr-416	1660	16	of	of	ADP
ftr-416	1660	17	the	the	DET
ftr-416	1660	18	law	law	NOUN
ftr-416	1660	19	.	.	PUNCT
ftr-416	1660	20	.	.	PUNCT
ftr-416	1660	21	.	.	PUNCT
ftr-416	1660	22	”	"	PUNCT
ftr-416	1660	23	)	)	PUNCT
ftr-416	1660	24	.	.	PUNCT
ftr-416	1661	1	cf	cf	NOUN
ftr-416	1661	2	.	.	PUNCT
ftr-416	1662	1	dixon	dixon	PROPN
ftr-416	1662	2	v.	v.	PROPN
ftr-416	1662	3	united	united	PROPN
ftr-416	1662	4	states	states	PROPN
ftr-416	1662	5	,	,	PUNCT
ftr-416	1662	6	381	381	NUM
ftr-416	1662	7	u.s	u.s	PROPN
ftr-416	1662	8	.	.	PROPN
ftr-416	1662	9	68	68	NUM
ftr-416	1662	10	,	,	PUNCT
ftr-416	1662	11	72	72	NUM
ftr-416	1662	12	(	(	PUNCT
ftr-416	1662	13	1965	1965	NUM
ftr-416	1662	14	)	)	PUNCT
ftr-416	1662	15	(	(	PUNCT
ftr-416	1662	16	noting	note	VERB
ftr-416	1662	17	that	that	SCONJ
ftr-416	1662	18	the	the	DET
ftr-416	1662	19	commissioner	commissioner	NOUN
ftr-416	1662	20	may	may	AUX
ftr-416	1662	21	retroactively	retroactively	ADV
ftr-416	1662	22	correct	correct	VERB
ftr-416	1662	23	its	its	PRON
ftr-416	1662	24	mistakes	mistake	NOUN
ftr-416	1662	25	of	of	ADP
ftr-416	1662	26	law	law	NOUN
ftr-416	1662	27	)	)	PUNCT
ftr-416	1662	28	;	;	PUNCT
ftr-416	1662	29	john	john	PROPN
ftr-416	1662	30	f.	f.	PROPN
ftr-416	1662	31	coverdale	coverdale	PROPN
ftr-416	1662	32	,	,	PUNCT
ftr-416	1662	33	court	court	NOUN
ftr-416	1662	34	review	review	NOUN
ftr-416	1662	35	of	of	ADP
ftr-416	1662	36	tax	tax	NOUN
ftr-416	1662	37	regulations	regulation	NOUN
ftr-416	1662	38	and	and	CCONJ
ftr-416	1662	39	revenue	revenue	NOUN
ftr-416	1662	40	rulings	ruling	NOUN
ftr-416	1662	41	in	in	ADP
ftr-416	1662	42	the	the	DET
ftr-416	1662	43	chevron	chevron	PROPN
ftr-416	1662	44	era	era	NOUN
ftr-416	1662	45	,	,	PUNCT
ftr-416	1662	46	64	64	NUM
ftr-416	1662	47	geo	geo	PROPN
ftr-416	1662	48	.	.	PROPN
ftr-416	1662	49	wash	wash	PROPN
ftr-416	1662	50	.	.	PUNCT
ftr-416	1663	1	l.	l.	PROPN
ftr-416	1663	2	rev	rev	PROPN
ftr-416	1663	3	.	.	PROPN
ftr-416	1663	4	35	35	NUM
ftr-416	1663	5	,	,	PUNCT
ftr-416	1663	6	77	77	NUM
ftr-416	1663	7	-	-	SYM
ftr-416	1663	8	79	79	NUM
ftr-416	1663	9	(	(	PUNCT
ftr-416	1663	10	1995	1995	NUM
ftr-416	1663	11	)	)	PUNCT
ftr-416	1663	12	(	(	PUNCT
ftr-416	1663	13	noting	note	VERB
ftr-416	1663	14	that	that	SCONJ
ftr-416	1663	15	the	the	DET
ftr-416	1663	16	assumption	assumption	NOUN
ftr-416	1663	17	that	that	SCONJ
ftr-416	1663	18	congress	congress	PROPN
ftr-416	1663	19	fully	fully	ADV
ftr-416	1663	20	understood	understand	VERB
ftr-416	1663	21	all	all	DET
ftr-416	1663	22	statutes	statute	NOUN
ftr-416	1663	23	it	it	PRON
ftr-416	1663	24	reenacts	reenact	VERB
ftr-416	1663	25	is	be	AUX
ftr-416	1663	26	unwarranted	unwarranted	ADJ
ftr-416	1663	27	)	)	PUNCT
ftr-416	1663	28	.	.	PUNCT
ftr-416	1664	1	278	278	NUM
ftr-416	1664	2	.	.	PUNCT
ftr-416	1665	1	see	see	VERB
ftr-416	1665	2	supra	supra	PROPN
ftr-416	1665	3	note	note	PROPN
ftr-416	1665	4	28	28	NUM
ftr-416	1665	5	and	and	CCONJ
ftr-416	1665	6	accompanying	accompany	VERB
ftr-416	1665	7	text	text	NOUN
ftr-416	1665	8	.	.	PUNCT
ftr-416	1666	1	279	279	NUM
ftr-416	1666	2	.	.	PUNCT
ftr-416	1667	1	united	united	PROPN
ftr-416	1667	2	states	states	PROPN
ftr-416	1667	3	v.	v.	ADP
ftr-416	1667	4	craft	craft	PROPN
ftr-416	1667	5	,	,	PUNCT
ftr-416	1667	6	535	535	NUM
ftr-416	1667	7	u.s	u.s	PROPN
ftr-416	1667	8	.	.	PROPN
ftr-416	1667	9	274	274	NUM
ftr-416	1667	10	,	,	PUNCT
ftr-416	1667	11	122	122	NUM
ftr-416	1667	12	s.	s.	PROPN
ftr-416	1667	13	ct	ct	PROPN
ftr-416	1667	14	.	.	PROPN
ftr-416	1667	15	1414	1414	NUM
ftr-416	1667	16	,	,	PUNCT
ftr-416	1667	17	1425	1425	NUM
ftr-416	1667	18	(	(	PUNCT
ftr-416	1667	19	2002	2002	NUM
ftr-416	1667	20	)	)	PUNCT
ftr-416	1667	21	(	(	PUNCT
ftr-416	1667	22	“	"	PUNCT
ftr-416	1667	23	[	[	X
ftr-416	1667	24	c]ongressional	c]ongressional	ADJ
ftr-416	1667	25	inaction	inaction	NOUN
ftr-416	1667	26	lacks	lack	VERB
ftr-416	1667	27	persuasive	persuasive	ADJ
ftr-416	1667	28	significance	significance	NOUN
ftr-416	1667	29	.	.	PUNCT
ftr-416	1667	30	.	.	PUNCT
ftr-416	1667	31	.	.	PUNCT
ftr-416	1667	32	”	"	PUNCT
ftr-416	1668	1	)	)	PUNCT
ftr-416	1668	2	(	(	PUNCT
ftr-416	1668	3	citation	citation	NOUN
ftr-416	1668	4	omitted	omit	VERB
ftr-416	1668	5	)	)	PUNCT
ftr-416	1668	6	.	.	PUNCT
ftr-416	1669	1	280	280	NUM
ftr-416	1669	2	.	.	X
ftr-416	1669	3	wash	wash	NOUN
ftr-416	1669	4	.	.	PUNCT
ftr-416	1669	5	energy	energy	PROPN
ftr-416	1669	6	co.	co.	PROPN
ftr-416	1669	7	v.	v.	PROPN
ftr-416	1669	8	united	united	PROPN
ftr-416	1669	9	states	states	PROPN
ftr-416	1669	10	,	,	PUNCT
ftr-416	1669	11	94	94	NUM
ftr-416	1669	12	f.3d	f.3d	NUM
ftr-416	1669	13	1557	1557	NUM
ftr-416	1669	14	,	,	PUNCT
ftr-416	1669	15	1561	1561	NUM
ftr-416	1669	16	(	(	PUNCT
ftr-416	1669	17	fed	fed	PROPN
ftr-416	1669	18	.	.	PUNCT
ftr-416	1669	19	cir	cir	PROPN
ftr-416	1669	20	.	.	PUNCT
ftr-416	1669	21	1996	1996	NUM
ftr-416	1669	22	)	)	PUNCT
ftr-416	1669	23	(	(	PUNCT
ftr-416	1669	24	“	"	PUNCT
ftr-416	1669	25	[	[	X
ftr-416	1669	26	a]s	a]	VERB
ftr-416	1669	27	the	the	DET
ftr-416	1669	28	courts	court	NOUN
ftr-416	1669	29	of	of	ADP
ftr-416	1669	30	appeals	appeal	NOUN
ftr-416	1669	31	have	have	AUX
ftr-416	1669	32	long	long	ADV
ftr-416	1669	33	recognized	recognize	VERB
ftr-416	1669	34	,	,	PUNCT
ftr-416	1669	35	the	the	DET
ftr-416	1669	36	need	need	NOUN
ftr-416	1669	37	for	for	ADP
ftr-416	1669	38	uniformity	uniformity	NOUN
ftr-416	1669	39	of	of	ADP
ftr-416	1669	40	decision	decision	NOUN
ftr-416	1669	41	applies	apply	VERB
ftr-416	1669	42	with	with	ADP
ftr-416	1669	43	special	special	ADJ
ftr-416	1669	44	force	force	NOUN
ftr-416	1669	45	in	in	ADP
ftr-416	1669	46	tax	tax	NOUN
ftr-416	1669	47	matters	matter	NOUN
ftr-416	1669	48	.	.	PUNCT
ftr-416	1669	49	”	"	PUNCT
ftr-416	1669	50	)	)	PUNCT
ftr-416	1669	51	.	.	PUNCT
ftr-416	1670	1	desire	desire	NOUN
ftr-416	1670	2	for	for	ADP
ftr-416	1670	3	uniform	uniform	ADJ
ftr-416	1670	4	application	application	NOUN
ftr-416	1670	5	of	of	ADP
ftr-416	1670	6	the	the	DET
ftr-416	1670	7	tax	tax	NOUN
ftr-416	1670	8	laws	law	NOUN
ftr-416	1670	9	across	across	ADP
ftr-416	1670	10	the	the	DET
ftr-416	1670	11	nation	nation	NOUN
ftr-416	1670	12	would	would	AUX
ftr-416	1670	13	be	be	AUX
ftr-416	1670	14	a	a	DET
ftr-416	1670	15	powerful	powerful	ADJ
ftr-416	1670	16	reason	reason	NOUN
ftr-416	1670	17	for	for	SCONJ
ftr-416	1670	18	these	these	DET
ftr-416	1670	19	courts	court	NOUN
ftr-416	1670	20	to	to	PART
ftr-416	1670	21	adopt	adopt	VERB
ftr-416	1670	22	the	the	DET
ftr-416	1670	23	reasoning	reasoning	NOUN
ftr-416	1670	24	of	of	ADP
ftr-416	1670	25	crummey	crummey	PROPN
ftr-416	1670	26	.	.	PUNCT
ftr-416	1671	1	i	i	PRON
ftr-416	1671	2	d.	d.	PROPN
ftr-416	1671	3	cf	cf	PROPN
ftr-416	1671	4	.	.	PUNCT
ftr-416	1672	1	stifel	stifel	PROPN
ftr-416	1672	2	v.	v.	PROPN
ftr-416	1672	3	commissioner	commissioner	NOUN
ftr-416	1672	4	,	,	PUNCT
ftr-416	1672	5	197	197	NUM
ftr-416	1672	6	f.2d	f.2d	SYM
ftr-416	1672	7	107	107	NUM
ftr-416	1672	8	(	(	PUNCT
ftr-416	1672	9	2d	2d	NUM
ftr-416	1672	10	cir	cir	NOUN
ftr-416	1672	11	.	.	PROPN
ftr-416	1672	12	1952	1952	NUM
ftr-416	1672	13	)	)	PUNCT
ftr-416	1672	14	.	.	PUNCT
ftr-416	1673	1	281	281	NUM
ftr-416	1673	2	.	.	PUNCT
ftr-416	1674	1	see	see	VERB
ftr-416	1674	2	stifel	stifel	NOUN
ftr-416	1674	3	,	,	PUNCT
ftr-416	1674	4	197	197	NUM
ftr-416	1674	5	f.2d	f.2d	SYM
ftr-416	1674	6	107	107	NUM
ftr-416	1674	7	.	.	PUNCT
ftr-416	1675	1	but	but	CCONJ
ftr-416	1675	2	see	see	VERB
ftr-416	1675	3	supra	supra	PROPN
ftr-416	1675	4	note	note	PROPN
ftr-416	1675	5	88	88	NUM
ftr-416	1675	6	and	and	CCONJ
ftr-416	1675	7	accompanying	accompany	VERB
ftr-416	1675	8	text	text	NOUN
ftr-416	1675	9	.	.	PUNCT
ftr-416	1676	1	282	282	NUM
ftr-416	1676	2	.	.	PUNCT
ftr-416	1677	1	see	see	VERB
ftr-416	1677	2	supra	supra	PROPN
ftr-416	1677	3	notes	note	VERB
ftr-416	1677	4	181	181	NUM
ftr-416	1677	5	-	-	SYM
ftr-416	1677	6	210	210	NUM
ftr-416	1677	7	and	and	CCONJ
ftr-416	1677	8	accompanying	accompany	VERB
ftr-416	1677	9	text	text	NOUN
ftr-416	1677	10	.	.	PUNCT
ftr-416	1678	1	the	the	DET
ftr-416	1678	2	author	author	NOUN
ftr-416	1678	3	refuses	refuse	VERB
ftr-416	1678	4	to	to	PART
ftr-416	1678	5	consider	consider	VERB
ftr-416	1678	6	the	the	DET
ftr-416	1678	7	possibility	possibility	NOUN
ftr-416	1678	8	that	that	SCONJ
ftr-416	1678	9	the	the	DET
ftr-416	1678	10	courts	court	NOUN
ftr-416	1678	11	may	may	AUX
ftr-416	1678	12	not	not	PART
ftr-416	1678	13	be	be	AUX
ftr-416	1678	14	convinced	convince	VERB
ftr-416	1678	15	by	by	ADP
ftr-416	1678	16	the	the	DET
ftr-416	1678	17	analysis	analysis	NOUN
ftr-416	1678	18	contained	contain	VERB
ftr-416	1678	19	herein	herein	NOUN
ftr-416	1678	20	.	.	PUNCT
ftr-416	1679	1	further	far	ADV
ftr-416	1679	2	,	,	PUNCT
ftr-416	1679	3	despite	despite	SCONJ
ftr-416	1679	4	numerous	numerous	ADJ
ftr-416	1679	5	revisions	revision	NOUN
ftr-416	1679	6	to	to	ADP
ftr-416	1679	7	the	the	DET
ftr-416	1679	8	code	code	NOUN
ftr-416	1679	9	,	,	PUNCT
ftr-416	1679	10	including	include	VERB
ftr-416	1679	11	major	major	ADJ
ftr-416	1679	12	changes	change	NOUN
ftr-416	1679	13	to	to	ADP
ftr-416	1679	14	the	the	DET
ftr-416	1679	15	federal	federal	ADJ
ftr-416	1679	16	estate	estate	NOUN
ftr-416	1679	17	and	and	CCONJ
ftr-416	1679	18	gift	gift	NOUN
ftr-416	1679	19	taxes	taxis	NOUN
ftr-416	1679	20	in	in	ADP
ftr-416	1679	21	1976,276	1976,276	NUM
ftr-416	1679	22	congress	congress	NOUN
ftr-416	1679	23	never	never	ADV
ftr-416	1679	24	amended	amend	VERB
ftr-416	1679	25	section	section	NOUN
ftr-416	1679	26	2503	2503	NUM
ftr-416	1679	27	to	to	PART
ftr-416	1679	28	eliminate	eliminate	VERB
ftr-416	1679	29	crummey	crummey	PROPN
ftr-416	1679	30	powers.277	powers.277	PROPN
ftr-416	1679	31	indeed	indeed	ADV
ftr-416	1679	32	,	,	PUNCT
ftr-416	1679	33	proposals	proposal	NOUN
ftr-416	1679	34	to	to	PART
ftr-416	1679	35	legislatively	legislatively	ADV
ftr-416	1679	36	abrogate	abrogate	VERB
ftr-416	1679	37	crummey	crummey	NOUN
ftr-416	1679	38	have	have	AUX
ftr-416	1679	39	failed.278	failed.278	VERB
ftr-416	1679	40	although	although	SCONJ
ftr-416	1679	41	it	it	PRON
ftr-416	1679	42	is	be	AUX
ftr-416	1679	43	dangerous	dangerous	ADJ
ftr-416	1679	44	to	to	PART
ftr-416	1679	45	draw	draw	VERB
ftr-416	1679	46	conclusions	conclusion	NOUN
ftr-416	1679	47	from	from	ADP
ftr-416	1679	48	congressional	congressional	ADJ
ftr-416	1679	49	inaction,279	inaction,279	PROPN
ftr-416	1679	50	it	it	PRON
ftr-416	1679	51	may	may	AUX
ftr-416	1679	52	be	be	AUX
ftr-416	1679	53	interpreted	interpret	VERB
ftr-416	1679	54	as	as	ADP
ftr-416	1679	55	tacit	tacit	ADJ
ftr-416	1679	56	acceptance	acceptance	NOUN
ftr-416	1679	57	of	of	ADP
ftr-416	1679	58	crummey	crummey	PROPN
ftr-416	1679	59	.	.	PUNCT
ftr-416	1680	1	the	the	DET
ftr-416	1680	2	analysis	analysis	NOUN
ftr-416	1680	3	would	would	AUX
ftr-416	1680	4	be	be	AUX
ftr-416	1680	5	only	only	ADV
ftr-416	1680	6	slightly	slightly	ADV
ftr-416	1680	7	different	different	ADJ
ftr-416	1680	8	in	in	ADP
ftr-416	1680	9	a	a	DET
ftr-416	1680	10	circuit	circuit	NOUN
ftr-416	1680	11	that	that	PRON
ftr-416	1680	12	had	have	AUX
ftr-416	1680	13	never	never	ADV
ftr-416	1680	14	addressed	address	VERB
ftr-416	1680	15	the	the	DET
ftr-416	1680	16	crummey	crummey	NOUN
ftr-416	1680	17	issue	issue	NOUN
ftr-416	1680	18	.	.	PUNCT
ftr-416	1681	1	in	in	ADP
ftr-416	1681	2	this	this	DET
ftr-416	1681	3	case	case	NOUN
ftr-416	1681	4	,	,	PUNCT
ftr-416	1681	5	stare	stare	VERB
ftr-416	1681	6	decisis	decisis	NOUN
ftr-416	1681	7	would	would	AUX
ftr-416	1681	8	,	,	PUNCT
ftr-416	1681	9	obviously	obviously	ADV
ftr-416	1681	10	,	,	PUNCT
ftr-416	1681	11	not	not	PART
ftr-416	1681	12	be	be	AUX
ftr-416	1681	13	an	an	DET
ftr-416	1681	14	issue	issue	NOUN
ftr-416	1681	15	.	.	PUNCT
ftr-416	1682	1	circuit	circuit	NOUN
ftr-416	1682	2	courts	court	NOUN
ftr-416	1682	3	’	'	PUNCT
ftr-416	1682	4	tendency	tendency	NOUN
ftr-416	1682	5	to	to	PART
ftr-416	1682	6	use	use	VERB
ftr-416	1682	7	precedent	precedent	NOUN
ftr-416	1682	8	from	from	ADP
ftr-416	1682	9	other	other	ADJ
ftr-416	1682	10	circuits	circuit	NOUN
ftr-416	1682	11	would	would	AUX
ftr-416	1682	12	,	,	PUNCT
ftr-416	1682	13	however	however	ADV
ftr-416	1682	14	,	,	PUNCT
ftr-416	1682	15	partially	partially	ADV
ftr-416	1682	16	take	take	VERB
ftr-416	1682	17	its	its	PRON
ftr-416	1682	18	place.280	place.280	NOUN
ftr-416	1682	19	in	in	ADP
ftr-416	1682	20	the	the	DET
ftr-416	1682	21	second	second	ADJ
ftr-416	1682	22	circuit	circuit	NOUN
ftr-416	1682	23	,	,	PUNCT
ftr-416	1682	24	in	in	ADP
ftr-416	1682	25	contrast	contrast	NOUN
ftr-416	1682	26	,	,	PUNCT
ftr-416	1682	27	stare	stare	VERB
ftr-416	1682	28	decisis	decisis	NOUN
ftr-416	1682	29	would	would	AUX
ftr-416	1682	30	militate	militate	VERB
ftr-416	1682	31	against	against	ADP
ftr-416	1682	32	crummey	crummey	NOUN
ftr-416	1682	33	powers.281	powers.281	NOUN
ftr-416	1682	34	of	of	ADP
ftr-416	1682	35	course	course	NOUN
ftr-416	1682	36	,	,	PUNCT
ftr-416	1682	37	if	if	SCONJ
ftr-416	1682	38	a	a	DET
ftr-416	1682	39	split	split	NOUN
ftr-416	1682	40	in	in	ADP
ftr-416	1682	41	the	the	DET
ftr-416	1682	42	circuits	circuit	NOUN
ftr-416	1682	43	were	be	AUX
ftr-416	1682	44	to	to	PART
ftr-416	1682	45	develop	develop	VERB
ftr-416	1682	46	(	(	PUNCT
ftr-416	1682	47	or	or	CCONJ
ftr-416	1682	48	even	even	ADV
ftr-416	1682	49	if	if	SCONJ
ftr-416	1682	50	it	it	PRON
ftr-416	1682	51	did	do	VERB
ftr-416	1682	52	not	not	PART
ftr-416	1682	53	)	)	PUNCT
ftr-416	1682	54	,	,	PUNCT
ftr-416	1682	55	it	it	PRON
ftr-416	1682	56	is	be	AUX
ftr-416	1682	57	possible	possible	ADJ
ftr-416	1682	58	that	that	SCONJ
ftr-416	1682	59	the	the	DET
ftr-416	1682	60	united	united	PROPN
ftr-416	1682	61	states	states	PROPN
ftr-416	1682	62	supreme	supreme	PROPN
ftr-416	1682	63	court	court	PROPN
ftr-416	1682	64	would	would	AUX
ftr-416	1682	65	grant	grant	VERB
ftr-416	1682	66	certiorari	certiorari	NOUN
ftr-416	1682	67	.	.	PUNCT
ftr-416	1683	1	in	in	ADP
ftr-416	1683	2	that	that	DET
ftr-416	1683	3	instance	instance	NOUN
ftr-416	1683	4	,	,	PUNCT
ftr-416	1683	5	stare	stare	VERB
ftr-416	1683	6	decisis	decisis	NOUN
ftr-416	1683	7	would	would	AUX
ftr-416	1683	8	be	be	AUX
ftr-416	1683	9	irrelevant	irrelevant	ADJ
ftr-416	1683	10	since	since	SCONJ
ftr-416	1683	11	the	the	DET
ftr-416	1683	12	united	united	PROPN
ftr-416	1683	13	states	states	PROPN
ftr-416	1683	14	supreme	supreme	PROPN
ftr-416	1683	15	court	court	PROPN
ftr-416	1683	16	has	have	AUX
ftr-416	1683	17	never	never	ADV
ftr-416	1683	18	addressed	address	VERB
ftr-416	1683	19	the	the	DET
ftr-416	1683	20	crummey	crummey	NOUN
ftr-416	1683	21	issue	issue	NOUN
ftr-416	1683	22	.	.	PUNCT
ftr-416	1684	1	there	there	PRON
ftr-416	1684	2	are	be	VERB
ftr-416	1684	3	reasons	reason	NOUN
ftr-416	1684	4	that	that	PRON
ftr-416	1684	5	the	the	DET
ftr-416	1684	6	courts	court	NOUN
ftr-416	1684	7	might	might	AUX
ftr-416	1684	8	refuse	refuse	VERB
ftr-416	1684	9	to	to	PART
ftr-416	1684	10	follow	follow	VERB
ftr-416	1684	11	the	the	DET
ftr-416	1684	12	reasoning	reasoning	NOUN
ftr-416	1684	13	of	of	ADP
ftr-416	1684	14	the	the	DET
ftr-416	1684	15	crummey	crummey	NOUN
ftr-416	1684	16	circuits	circuit	NOUN
ftr-416	1684	17	.	.	PUNCT
ftr-416	1685	1	primarily	primarily	ADV
ftr-416	1685	2	,	,	PUNCT
ftr-416	1685	3	they	they	PRON
ftr-416	1685	4	may	may	AUX
ftr-416	1685	5	realize	realize	VERB
ftr-416	1685	6	that	that	SCONJ
ftr-416	1685	7	crummey	crummey	NOUN
ftr-416	1685	8	was	be	AUX
ftr-416	1685	9	wrongly	wrongly	ADV
ftr-416	1685	10	decided.282	decided.282	ADJ
ftr-416	1685	11	even	even	ADV
ftr-416	1685	12	in	in	ADP
ftr-416	1685	13	the	the	DET
ftr-416	1685	14	crummey	crummey	NOUN
ftr-416	1685	15	circuits	circuit	NOUN
ftr-416	1685	16	,	,	PUNCT
ftr-416	1685	17	stare	stare	VERB
ftr-416	1685	18	decisis	decisis	NOUN
ftr-416	1685	19	is	be	AUX
ftr-416	1685	20	not	not	PART
ftr-416	1685	21	an	an	DET
ftr-416	1685	22	2003	2003	NUM
ftr-416	1685	23	]	]	PUNCT
ftr-416	1685	24	back	back	ADV
ftr-416	1685	25	to	to	ADP
ftr-416	1685	26	the	the	DET
ftr-416	1685	27	fu	fu	PROPN
ftr-416	1685	28	ture	ture	PROPN
ftr-416	1685	29	interest	interest	PROPN
ftr-416	1685	30	239	239	NUM
ftr-416	1685	31	283	283	NUM
ftr-416	1685	32	.	.	PUNCT
ftr-416	1686	1	harris	harris	PROPN
ftr-416	1686	2	v.	v.	PROPN
ftr-416	1686	3	united	united	PROPN
ftr-416	1686	4	states	states	PROPN
ftr-416	1686	5	,	,	PUNCT
ftr-416	1686	6	122	122	NUM
ftr-416	1686	7	s.	s.	PROPN
ftr-416	1686	8	ct	ct	PROPN
ftr-416	1686	9	.	.	PROPN
ftr-416	1686	10	2406	2406	NUM
ftr-416	1686	11	,	,	PUNCT
ftr-416	1686	12	2414	2414	NUM
ftr-416	1686	13	(	(	PUNCT
ftr-416	1686	14	2002	2002	NUM
ftr-416	1686	15	)	)	PUNCT
ftr-416	1686	16	(	(	PUNCT
ftr-416	1686	17	“	"	PUNCT
ftr-416	1686	18	stare	stare	VERB
ftr-416	1686	19	decisis	decisis	NOUN
ftr-416	1686	20	is	be	AUX
ftr-416	1686	21	not	not	PART
ftr-416	1686	22	an	an	DET
ftr-416	1686	23	‘	'	PUNCT
ftr-416	1686	24	inexorable	inexorable	ADJ
ftr-416	1686	25	command	command	NOUN
ftr-416	1686	26	,	,	PUNCT
ftr-416	1686	27	’	'	PUNCT
ftr-416	1686	28	but	but	CCONJ
ftr-416	1686	29	the	the	DET
ftr-416	1686	30	doctrine	doctrine	NOUN
ftr-416	1686	31	is	be	AUX
ftr-416	1686	32	‘	'	PUNCT
ftr-416	1686	33	of	of	ADP
ftr-416	1686	34	fundamental	fundamental	ADJ
ftr-416	1686	35	importance	importance	NOUN
ftr-416	1686	36	to	to	ADP
ftr-416	1686	37	the	the	DET
ftr-416	1686	38	rule	rule	NOUN
ftr-416	1686	39	of	of	ADP
ftr-416	1686	40	law	law	NOUN
ftr-416	1686	41	.	.	PUNCT
ftr-416	1686	42	’	'	PUNCT
ftr-416	1687	1	even	even	ADV
ftr-416	1687	2	in	in	ADP
ftr-416	1687	3	constitutional	constitutional	ADJ
ftr-416	1687	4	cases	case	NOUN
ftr-416	1687	5	,	,	PUNCT
ftr-416	1687	6	in	in	ADP
ftr-416	1687	7	which	which	PRON
ftr-416	1687	8	stare	stare	VERB
ftr-416	1687	9	decisis	decisis	NOUN
ftr-416	1687	10	concerns	concern	NOUN
ftr-416	1687	11	are	be	AUX
ftr-416	1687	12	less	less	ADV
ftr-416	1687	13	pronounced	pronounce	VERB
ftr-416	1687	14	,	,	PUNCT
ftr-416	1687	15	we	we	PRON
ftr-416	1687	16	will	will	AUX
ftr-416	1687	17	not	not	PART
ftr-416	1687	18	overrule	overrule	VERB
ftr-416	1687	19	a	a	DET
ftr-416	1687	20	precedent	precedent	NOUN
ftr-416	1687	21	absent	absent	ADJ
ftr-416	1687	22	a	a	DET
ftr-416	1687	23	‘	'	PUNCT
ftr-416	1687	24	special	special	ADJ
ftr-416	1687	25	justification	justification	NOUN
ftr-416	1687	26	.	.	PUNCT
ftr-416	1687	27	’	'	PUNCT
ftr-416	1687	28	”	"	PUNCT
ftr-416	1687	29	)	)	PUNCT
ftr-416	1687	30	(	(	PUNCT
ftr-416	1687	31	citations	citation	NOUN
ftr-416	1687	32	omitted	omit	VERB
ftr-416	1687	33	)	)	PUNCT
ftr-416	1687	34	.	.	PUNCT
ftr-416	1688	1	since	since	SCONJ
ftr-416	1688	2	the	the	DET
ftr-416	1688	3	doctrine	doctrine	NOUN
ftr-416	1688	4	of	of	ADP
ftr-416	1688	5	stare	stare	ADJ
ftr-416	1688	6	decisis	decisis	NOUN
ftr-416	1688	7	applies	apply	VERB
ftr-416	1688	8	with	with	ADP
ftr-416	1688	9	greater	great	ADJ
ftr-416	1688	10	force	force	NOUN
ftr-416	1688	11	to	to	ADP
ftr-416	1688	12	cases	case	NOUN
ftr-416	1688	13	involving	involve	VERB
ftr-416	1688	14	statutory	statutory	ADJ
ftr-416	1688	15	construction	construction	NOUN
ftr-416	1688	16	,	,	PUNCT
ftr-416	1688	17	the	the	DET
ftr-416	1688	18	crummey	crummey	NOUN
ftr-416	1688	19	circuits	circuit	NOUN
ftr-416	1688	20	may	may	AUX
ftr-416	1688	21	be	be	AUX
ftr-416	1688	22	even	even	ADV
ftr-416	1688	23	less	less	ADV
ftr-416	1688	24	likely	likely	ADJ
ftr-416	1688	25	to	to	PART
ftr-416	1688	26	overrule	overrule	VERB
ftr-416	1688	27	their	their	PRON
ftr-416	1688	28	earlier	early	ADJ
ftr-416	1688	29	cases	case	NOUN
ftr-416	1688	30	.	.	PUNCT
ftr-416	1689	1	see	see	VERB
ftr-416	1689	2	patterson	patterson	PROPN
ftr-416	1689	3	v.	v.	PROPN
ftr-416	1689	4	mclean	mclean	PROPN
ftr-416	1689	5	credit	credit	PROPN
ftr-416	1689	6	union	union	PROPN
ftr-416	1689	7	,	,	PUNCT
ftr-416	1689	8	491	491	NUM
ftr-416	1689	9	u.s	u.s	PROPN
ftr-416	1689	10	.	.	PROPN
ftr-416	1689	11	164	164	NUM
ftr-416	1689	12	,	,	PUNCT
ftr-416	1689	13	172	172	NUM
ftr-416	1689	14	-	-	SYM
ftr-416	1689	15	73	73	NUM
ftr-416	1689	16	(	(	PUNCT
ftr-416	1689	17	1989)(“considerations	1989)(“considerations	NUM
ftr-416	1689	18	of	of	ADP
ftr-416	1689	19	stare	stare	ADJ
ftr-416	1689	20	decisis	decisis	NOUN
ftr-416	1689	21	have	have	VERB
ftr-416	1689	22	special	special	ADJ
ftr-416	1689	23	force	force	NOUN
ftr-416	1689	24	in	in	ADP
ftr-416	1689	25	the	the	DET
ftr-416	1689	26	area	area	NOUN
ftr-416	1689	27	of	of	ADP
ftr-416	1689	28	statutory	statutory	ADJ
ftr-416	1689	29	interpretation	interpretation	NOUN
ftr-416	1689	30	,	,	PUNCT
ftr-416	1689	31	for	for	ADP
ftr-416	1689	32	here	here	ADV
ftr-416	1689	33	,	,	PUNCT
ftr-416	1689	34	unlike	unlike	ADP
ftr-416	1689	35	in	in	ADP
ftr-416	1689	36	the	the	DET
ftr-416	1689	37	context	context	NOUN
ftr-416	1689	38	of	of	ADP
ftr-416	1689	39	constitutional	constitutional	ADJ
ftr-416	1689	40	interpretation	interpretation	NOUN
ftr-416	1689	41	,	,	PUNCT
ftr-416	1689	42	the	the	DET
ftr-416	1689	43	legislative	legislative	ADJ
ftr-416	1689	44	power	power	NOUN
ftr-416	1689	45	is	be	AUX
ftr-416	1689	46	implicated	implicate	VERB
ftr-416	1689	47	,	,	PUNCT
ftr-416	1689	48	and	and	CCONJ
ftr-416	1689	49	congress	congress	PROPN
ftr-416	1689	50	remains	remain	VERB
ftr-416	1689	51	free	free	ADJ
ftr-416	1689	52	to	to	PART
ftr-416	1689	53	alter	alter	VERB
ftr-416	1689	54	what	what	PRON
ftr-416	1689	55	we	we	PRON
ftr-416	1689	56	have	have	AUX
ftr-416	1689	57	done	do	VERB
ftr-416	1689	58	.	.	PUNCT
ftr-416	1689	59	”	"	PUNCT
ftr-416	1689	60	)	)	PUNCT
ftr-416	1689	61	.	.	PUNCT
ftr-416	1690	1	it	it	PRON
ftr-416	1690	2	has	have	AUX
ftr-416	1690	3	been	be	AUX
ftr-416	1690	4	suggested	suggest	VERB
ftr-416	1690	5	that	that	SCONJ
ftr-416	1690	6	stare	stare	VERB
ftr-416	1690	7	decisis	decisis	NOUN
ftr-416	1690	8	considerations	consideration	NOUN
ftr-416	1690	9	should	should	AUX
ftr-416	1690	10	be	be	AUX
ftr-416	1690	11	modified	modify	VERB
ftr-416	1690	12	to	to	PART
ftr-416	1690	13	include	include	VERB
ftr-416	1690	14	“	"	PUNCT
ftr-416	1690	15	demonstrable	demonstrable	ADJ
ftr-416	1690	16	error	error	NOUN
ftr-416	1690	17	”	"	PUNCT
ftr-416	1690	18	as	as	ADP
ftr-416	1690	19	an	an	DET
ftr-416	1690	20	independent	independent	ADJ
ftr-416	1690	21	reason	reason	NOUN
ftr-416	1690	22	for	for	ADP
ftr-416	1690	23	overruling	overrule	VERB
ftr-416	1690	24	precedent	precedent	NOUN
ftr-416	1690	25	.	.	PUNCT
ftr-416	1691	1	see	see	VERB
ftr-416	1691	2	,	,	PUNCT
ftr-416	1691	3	e.g.	e.g.	ADV
ftr-416	1691	4	,	,	PUNCT
ftr-416	1691	5	caleb	caleb	PROPN
ftr-416	1691	6	nelson	nelson	PROPN
ftr-416	1691	7	,	,	PUNCT
ftr-416	1691	8	stare	stare	VERB
ftr-416	1691	9	decisis	decisis	NOUN
ftr-416	1691	10	and	and	CCONJ
ftr-416	1691	11	demonstrably	demonstrably	ADV
ftr-416	1691	12	erroneous	erroneous	ADJ
ftr-416	1691	13	precedents	precedent	NOUN
ftr-416	1691	14	,	,	PUNCT
ftr-416	1691	15	87	87	NUM
ftr-416	1691	16	va	va	NOUN
ftr-416	1691	17	.	.	PUNCT
ftr-416	1692	1	l.	l.	PROPN
ftr-416	1692	2	rev	rev	PROPN
ftr-416	1692	3	.	.	PROPN
ftr-416	1692	4	1	1	NUM
ftr-416	1692	5	(	(	PUNCT
ftr-416	1692	6	2001	2001	NUM
ftr-416	1692	7	)	)	PUNCT
ftr-416	1692	8	.	.	PUNCT
ftr-416	1693	1	if	if	SCONJ
ftr-416	1693	2	this	this	DET
ftr-416	1693	3	reasoning	reasoning	NOUN
ftr-416	1693	4	is	be	AUX
ftr-416	1693	5	accepted	accept	VERB
ftr-416	1693	6	,	,	PUNCT
ftr-416	1693	7	then	then	ADV
ftr-416	1693	8	the	the	DET
ftr-416	1693	9	crummey	crummey	NOUN
ftr-416	1693	10	circuits	circuit	NOUN
ftr-416	1693	11	may	may	AUX
ftr-416	1693	12	have	have	VERB
ftr-416	1693	13	yet	yet	ADV
ftr-416	1693	14	another	another	PRON
ftr-416	1693	15	justification	justification	NOUN
ftr-416	1693	16	for	for	ADP
ftr-416	1693	17	overturning	overturn	VERB
ftr-416	1693	18	their	their	PRON
ftr-416	1693	19	earlier	early	ADJ
ftr-416	1693	20	decisions	decision	NOUN
ftr-416	1693	21	.	.	PUNCT
ftr-416	1694	1	284	284	NUM
ftr-416	1694	2	.	.	PUNCT
ftr-416	1695	1	in	in	ADP
ftr-416	1695	2	planned	planned	ADJ
ftr-416	1695	3	parenthood	parenthood	NOUN
ftr-416	1695	4	v.	v.	ADP
ftr-416	1695	5	casey	casey	PROPN
ftr-416	1695	6	,	,	PUNCT
ftr-416	1695	7	the	the	DET
ftr-416	1695	8	united	united	PROPN
ftr-416	1695	9	states	states	PROPN
ftr-416	1695	10	supreme	supreme	PROPN
ftr-416	1695	11	court	court	PROPN
ftr-416	1695	12	enumerated	enumerate	VERB
ftr-416	1695	13	some	some	PRON
ftr-416	1695	14	of	of	ADP
ftr-416	1695	15	its	its	PRON
ftr-416	1695	16	considerations	consideration	NOUN
ftr-416	1695	17	in	in	ADP
ftr-416	1695	18	deciding	decide	VERB
ftr-416	1695	19	whether	whether	SCONJ
ftr-416	1695	20	to	to	PART
ftr-416	1695	21	overrule	overrule	VERB
ftr-416	1695	22	precedent	precedent	NOUN
ftr-416	1695	23	.	.	PUNCT
ftr-416	1696	1	the	the	DET
ftr-416	1696	2	court	court	NOUN
ftr-416	1696	3	noted	note	VERB
ftr-416	1696	4	that	that	SCONJ
ftr-416	1696	5	we	we	PRON
ftr-416	1696	6	may	may	AUX
ftr-416	1696	7	ask	ask	VERB
ftr-416	1696	8	whether	whether	SCONJ
ftr-416	1696	9	the	the	DET
ftr-416	1696	10	rule	rule	NOUN
ftr-416	1696	11	has	have	AUX
ftr-416	1696	12	proven	prove	VERB
ftr-416	1696	13	to	to	PART
ftr-416	1696	14	be	be	AUX
ftr-416	1696	15	intolerable	intolerable	ADJ
ftr-416	1696	16	simply	simply	ADV
ftr-416	1696	17	in	in	ADP
ftr-416	1696	18	defying	defy	VERB
ftr-416	1696	19	practical	practical	ADJ
ftr-416	1696	20	workability	workability	NOUN
ftr-416	1696	21	;	;	PUNCT
ftr-416	1696	22	whether	whether	SCONJ
ftr-416	1696	23	the	the	DET
ftr-416	1696	24	rule	rule	NOUN
ftr-416	1696	25	is	be	AUX
ftr-416	1696	26	subject	subject	ADJ
ftr-416	1696	27	to	to	ADP
ftr-416	1696	28	a	a	DET
ftr-416	1696	29	kind	kind	NOUN
ftr-416	1696	30	of	of	ADP
ftr-416	1696	31	reliance	reliance	NOUN
ftr-416	1696	32	that	that	PRON
ftr-416	1696	33	would	would	AUX
ftr-416	1696	34	lend	lend	VERB
ftr-416	1696	35	a	a	DET
ftr-416	1696	36	special	special	ADJ
ftr-416	1696	37	hardship	hardship	NOUN
ftr-416	1696	38	to	to	ADP
ftr-416	1696	39	the	the	DET
ftr-416	1696	40	consequences	consequence	NOUN
ftr-416	1696	41	of	of	ADP
ftr-416	1696	42	overruling	overrule	VERB
ftr-416	1696	43	and	and	CCONJ
ftr-416	1696	44	add	add	VERB
ftr-416	1696	45	inequity	inequity	NOUN
ftr-416	1696	46	to	to	ADP
ftr-416	1696	47	the	the	DET
ftr-416	1696	48	cost	cost	NOUN
ftr-416	1696	49	of	of	ADP
ftr-416	1696	50	repudiation	repudiation	NOUN
ftr-416	1696	51	;	;	PUNCT
ftr-416	1696	52	whether	whether	SCONJ
ftr-416	1696	53	related	relate	VERB
ftr-416	1696	54	principles	principle	NOUN
ftr-416	1696	55	of	of	ADP
ftr-416	1696	56	law	law	NOUN
ftr-416	1696	57	have	have	AUX
ftr-416	1696	58	so	so	ADV
ftr-416	1696	59	far	far	ADV
ftr-416	1696	60	developed	develop	VERB
ftr-416	1696	61	as	as	SCONJ
ftr-416	1696	62	to	to	PART
ftr-416	1696	63	have	have	AUX
ftr-416	1696	64	left	leave	VERB
ftr-416	1696	65	the	the	DET
ftr-416	1696	66	old	old	ADJ
ftr-416	1696	67	rule	rule	NOUN
ftr-416	1696	68	no	no	ADV
ftr-416	1696	69	more	more	ADJ
ftr-416	1696	70	than	than	ADP
ftr-416	1696	71	a	a	DET
ftr-416	1696	72	remnant	remnant	NOUN
ftr-416	1696	73	of	of	ADP
ftr-416	1696	74	abandoned	abandon	VERB
ftr-416	1696	75	doctrine	doctrine	NOUN
ftr-416	1696	76	;	;	PUNCT
ftr-416	1696	77	or	or	CCONJ
ftr-416	1696	78	whether	whether	SCONJ
ftr-416	1696	79	facts	fact	NOUN
ftr-416	1696	80	have	have	AUX
ftr-416	1696	81	so	so	ADV
ftr-416	1696	82	changed	change	VERB
ftr-416	1696	83	,	,	PUNCT
ftr-416	1696	84	or	or	CCONJ
ftr-416	1696	85	come	come	VERB
ftr-416	1696	86	to	to	PART
ftr-416	1696	87	be	be	AUX
ftr-416	1696	88	seen	see	VERB
ftr-416	1696	89	so	so	ADV
ftr-416	1696	90	differently	differently	ADV
ftr-416	1696	91	,	,	PUNCT
ftr-416	1696	92	as	as	SCONJ
ftr-416	1696	93	to	to	PART
ftr-416	1696	94	have	have	AUX
ftr-416	1696	95	robbed	rob	VERB
ftr-416	1696	96	the	the	DET
ftr-416	1696	97	old	old	ADJ
ftr-416	1696	98	rule	rule	NOUN
ftr-416	1696	99	of	of	ADP
ftr-416	1696	100	significant	significant	ADJ
ftr-416	1696	101	application	application	NOUN
ftr-416	1696	102	or	or	CCONJ
ftr-416	1696	103	justification	justification	NOUN
ftr-416	1696	104	.	.	PUNCT
ftr-416	1697	1	planned	planned	ADJ
ftr-416	1697	2	parenthood	parenthood	NOUN
ftr-416	1697	3	v.	v.	ADP
ftr-416	1697	4	casey	casey	PROPN
ftr-416	1697	5	,	,	PUNCT
ftr-416	1697	6	505	505	NUM
ftr-416	1697	7	u.s	u.s	PROPN
ftr-416	1697	8	.	.	PROPN
ftr-416	1697	9	833	833	NUM
ftr-416	1697	10	,	,	PUNCT
ftr-416	1697	11	at	at	ADP
ftr-416	1697	12	854	854	NUM
ftr-416	1697	13	-	-	SYM
ftr-416	1697	14	5	5	NUM
ftr-416	1697	15	(	(	PUNCT
ftr-416	1697	16	1992	1992	NUM
ftr-416	1697	17	)	)	PUNCT
ftr-416	1697	18	.	.	PUNCT
ftr-416	1698	1	285	285	NUM
ftr-416	1698	2	.	.	PUNCT
ftr-416	1699	1	revenue	revenue	NOUN
ftr-416	1699	2	rulings	ruling	NOUN
ftr-416	1699	3	are	be	AUX
ftr-416	1699	4	issued	issue	VERB
ftr-416	1699	5	by	by	ADP
ftr-416	1699	6	the	the	DET
ftr-416	1699	7	irs	irs	PROPN
ftr-416	1699	8	as	as	ADP
ftr-416	1699	9	“	"	PUNCT
ftr-416	1699	10	official	official	ADJ
ftr-416	1699	11	interpretations	interpretation	NOUN
ftr-416	1699	12	”	"	PUNCT
ftr-416	1699	13	of	of	ADP
ftr-416	1699	14	the	the	DET
ftr-416	1699	15	internal	internal	ADJ
ftr-416	1699	16	revenue	revenue	NOUN
ftr-416	1699	17	code	code	NOUN
ftr-416	1699	18	.	.	PUNCT
ftr-416	1700	1	regs	regs	PROPN
ftr-416	1700	2	.	.	PUNCT
ftr-416	1701	1	§	§	PROPN
ftr-416	1701	2	601.201(a)(6	601.201(a)(6	NUM
ftr-416	1701	3	)	)	PUNCT
ftr-416	1701	4	.	.	PUNCT
ftr-416	1702	1	they	they	PRON
ftr-416	1702	2	are	be	AUX
ftr-416	1702	3	generally	generally	ADV
ftr-416	1702	4	reviewed	review	VERB
ftr-416	1702	5	by	by	ADP
ftr-416	1702	6	the	the	DET
ftr-416	1702	7	treasury	treasury	PROPN
ftr-416	1702	8	department	department	PROPN
ftr-416	1702	9	.	.	PUNCT
ftr-416	1703	1	saltzman	saltzman	PROPN
ftr-416	1703	2	,	,	PUNCT
ftr-416	1703	3	supra	supra	PROPN
ftr-416	1703	4	note	note	PROPN
ftr-416	1703	5	23	23	NUM
ftr-416	1703	6	,	,	PUNCT
ftr-416	1703	7	¶	¶	NOUN
ftr-416	1703	8	3.03[2][a	3.03[2][a	NOUN
ftr-416	1703	9	]	]	X
ftr-416	1703	10	;	;	PUNCT
ftr-416	1703	11	regs	reg	NOUN
ftr-416	1703	12	.	.	PUNCT
ftr-416	1704	1	§	§	PROPN
ftr-416	1704	2	601.601(d)(2	601.601(d)(2	NUM
ftr-416	1704	3	)	)	PUNCT
ftr-416	1704	4	.	.	PUNCT
ftr-416	1705	1	revenue	revenue	NOUN
ftr-416	1705	2	rulings	ruling	NOUN
ftr-416	1705	3	are	be	AUX
ftr-416	1705	4	not	not	PART
ftr-416	1705	5	subject	subject	ADJ
ftr-416	1705	6	to	to	ADP
ftr-416	1705	7	notice	notice	NOUN
ftr-416	1705	8	and	and	CCONJ
ftr-416	1705	9	comment	comment	VERB
ftr-416	1705	10	rule	rule	NOUN
ftr-416	1705	11	making	making	NOUN
ftr-416	1705	12	,	,	PUNCT
ftr-416	1705	13	however	however	ADV
ftr-416	1705	14	,	,	PUNCT
ftr-416	1705	15	the	the	DET
ftr-416	1705	16	irs	irs	PROPN
ftr-416	1705	17	considers	consider	VERB
ftr-416	1705	18	them	they	PRON
ftr-416	1705	19	binding	bind	VERB
ftr-416	1705	20	.	.	PUNCT
ftr-416	1706	1	regs	reg	NOUN
ftr-416	1706	2	.	.	PUNCT
ftr-416	1707	1	§	§	PROPN
ftr-416	1707	2	§	§	NOUN
ftr-416	1707	3	601.601(d)-(e	601.601(d)-(e	NOUN
ftr-416	1707	4	)	)	PUNCT
ftr-416	1707	5	,	,	PUNCT
ftr-416	1707	6	601.201(a	601.201(a	NUM
ftr-416	1707	7	)	)	PUNCT
ftr-416	1707	8	;	;	PUNCT
ftr-416	1707	9	see	see	VERB
ftr-416	1707	10	also	also	ADV
ftr-416	1707	11	coverdale	coverdale	PROPN
ftr-416	1707	12	,	,	PUNCT
ftr-416	1707	13	supra	supra	PROPN
ftr-416	1707	14	note	note	PROPN
ftr-416	1707	15	277	277	NUM
ftr-416	1707	16	,	,	PUNCT
ftr-416	1707	17	at	at	ADP
ftr-416	1707	18	79	79	NUM
ftr-416	1707	19	.	.	PUNCT
ftr-416	1708	1	cf	cf	NOUN
ftr-416	1708	2	.	.	PUNCT
ftr-416	1709	1	dixon	dixon	PROPN
ftr-416	1709	2	v.	v.	PROPN
ftr-416	1709	3	commissioner	commissioner	PROPN
ftr-416	1709	4	,	,	PUNCT
ftr-416	1709	5	381	381	NUM
ftr-416	1709	6	u.s	u.s	PROPN
ftr-416	1709	7	.	.	PROPN
ftr-416	1709	8	68	68	NUM
ftr-416	1709	9	,	,	PUNCT
ftr-416	1709	10	72	72	NUM
ftr-416	1709	11	-	-	SYM
ftr-416	1709	12	73	73	NUM
ftr-416	1709	13	(	(	PUNCT
ftr-416	1709	14	1965	1965	NUM
ftr-416	1709	15	)	)	PUNCT
ftr-416	1709	16	.	.	PUNCT
ftr-416	1710	1	excuse	excuse	NOUN
ftr-416	1710	2	to	to	PART
ftr-416	1710	3	retain	retain	VERB
ftr-416	1710	4	bad	bad	ADJ
ftr-416	1710	5	law	law	NOUN
ftr-416	1710	6	if	if	SCONJ
ftr-416	1710	7	there	there	PRON
ftr-416	1710	8	is	be	VERB
ftr-416	1710	9	a	a	DET
ftr-416	1710	10	“	"	PUNCT
ftr-416	1710	11	special	special	ADJ
ftr-416	1710	12	justification	justification	NOUN
ftr-416	1710	13	”	"	PUNCT
ftr-416	1710	14	for	for	ADP
ftr-416	1710	15	overruling	overrule	VERB
ftr-416	1710	16	the	the	DET
ftr-416	1710	17	earlier	early	ADJ
ftr-416	1710	18	decision.283	decision.283	ADP
ftr-416	1710	19	the	the	DET
ftr-416	1710	20	experience	experience	NOUN
ftr-416	1710	21	of	of	ADP
ftr-416	1710	22	the	the	DET
ftr-416	1710	23	last	last	ADJ
ftr-416	1710	24	few	few	ADJ
ftr-416	1710	25	decades	decade	NOUN
ftr-416	1710	26	demonstrates	demonstrate	VERB
ftr-416	1710	27	the	the	DET
ftr-416	1710	28	numerous	numerous	ADJ
ftr-416	1710	29	abuses	abuse	NOUN
ftr-416	1710	30	of	of	ADP
ftr-416	1710	31	crummey	crummey	PROPN
ftr-416	1710	32	.	.	PUNCT
ftr-416	1711	1	this	this	PRON
ftr-416	1711	2	may	may	AUX
ftr-416	1711	3	be	be	AUX
ftr-416	1711	4	a	a	DET
ftr-416	1711	5	sufficient	sufficient	ADJ
ftr-416	1711	6	“	"	PUNCT
ftr-416	1711	7	special	special	ADJ
ftr-416	1711	8	justification	justification	NOUN
ftr-416	1711	9	”	"	PUNCT
ftr-416	1711	10	to	to	PART
ftr-416	1711	11	warrant	warrant	VERB
ftr-416	1711	12	a	a	DET
ftr-416	1711	13	court	court	NOUN
ftr-416	1711	14	’s	’s	PART
ftr-416	1711	15	departure	departure	NOUN
ftr-416	1711	16	from	from	ADP
ftr-416	1711	17	its	its	PRON
ftr-416	1711	18	earlier	early	ADJ
ftr-416	1711	19	decision.284	decision.284	NOUN
ftr-416	1711	20	as	as	SCONJ
ftr-416	1711	21	mentioned	mention	VERB
ftr-416	1711	22	,	,	PUNCT
ftr-416	1711	23	the	the	DET
ftr-416	1711	24	irs	irs	PROPN
ftr-416	1711	25	would	would	AUX
ftr-416	1711	26	presumably	presumably	ADV
ftr-416	1711	27	issue	issue	VERB
ftr-416	1711	28	a	a	DET
ftr-416	1711	29	revenue	revenue	NOUN
ftr-416	1711	30	ruling285	ruling285	PROPN
ftr-416	1711	31	stating	state	VERB
ftr-416	1711	32	its	its	PRON
ftr-416	1711	33	new	new	ADJ
ftr-416	1711	34	position	position	NOUN
ftr-416	1711	35	that	that	SCONJ
ftr-416	1711	36	a	a	DET
ftr-416	1711	37	withdrawal	withdrawal	NOUN
ftr-416	1711	38	power	power	NOUN
ftr-416	1711	39	does	do	AUX
ftr-416	1711	40	not	not	PART
ftr-416	1711	41	create	create	VERB
ftr-416	1711	42	a	a	DET
ftr-416	1711	43	present	present	ADJ
ftr-416	1711	44	interest	interest	NOUN
ftr-416	1711	45	.	.	PUNCT
ftr-416	1712	1	courts	court	NOUN
ftr-416	1712	2	have	have	VERB
ftr-416	1712	3	,	,	PUNCT
ftr-416	1712	4	however	however	ADV
ftr-416	1712	5	,	,	PUNCT
ftr-416	1712	6	varied	varied	ADJ
ftr-416	1712	7	regarding	regard	VERB
ftr-416	1712	8	the	the	DET
ftr-416	1712	9	amount	amount	NOUN
ftr-416	1712	10	of	of	ADP
ftr-416	1712	11	deference	deference	NOUN
ftr-416	1712	12	,	,	PUNCT
ftr-416	1712	13	if	if	SCONJ
ftr-416	1712	14	240	240	NUM
ftr-416	1712	15	florida	florida	PROPN
ftr-416	1712	16	tax	tax	NOUN
ftr-416	1712	17	review	review	NOUN
ftr-416	1712	18	[	[	X
ftr-416	1712	19	vol.6:2	vol.6:2	VERB
ftr-416	1712	20	286	286	NUM
ftr-416	1712	21	.	.	PUNCT
ftr-416	1713	1	mitchell	mitchell	PROPN
ftr-416	1713	2	m.	m.	PROPN
ftr-416	1713	3	gans	gans	PROPN
ftr-416	1713	4	,	,	PUNCT
ftr-416	1713	5	deference	deference	NOUN
ftr-416	1713	6	and	and	CCONJ
ftr-416	1713	7	the	the	DET
ftr-416	1713	8	end	end	NOUN
ftr-416	1713	9	of	of	ADP
ftr-416	1713	10	tax	tax	NOUN
ftr-416	1713	11	practice	practice	NOUN
ftr-416	1713	12	,	,	PUNCT
ftr-416	1713	13	36	36	NUM
ftr-416	1713	14	real	real	ADJ
ftr-416	1713	15	prop	prop	NOUN
ftr-416	1713	16	.	.	PUNCT
ftr-416	1714	1	prob	prob	PROPN
ftr-416	1714	2	.	.	PROPN
ftr-416	1714	3	&	&	CCONJ
ftr-416	1714	4	t	t	PROPN
ftr-416	1714	5	r.	r.	PROPN
ftr-416	1714	6	j.	j.	PROPN
ftr-416	1714	7	731	731	PROPN
ftr-416	1714	8	,	,	PUNCT
ftr-416	1714	9	775	775	NUM
ftr-416	1714	10	-	-	SYM
ftr-416	1714	11	76	76	NUM
ftr-416	1714	12	(	(	PUNCT
ftr-416	1714	13	2002	2002	NUM
ftr-416	1714	14	)	)	PUNCT
ftr-416	1714	15	.	.	PUNCT
ftr-416	1715	1	some	some	DET
ftr-416	1715	2	courts	court	NOUN
ftr-416	1715	3	have	have	AUX
ftr-416	1715	4	held	hold	VERB
ftr-416	1715	5	that	that	SCONJ
ftr-416	1715	6	rulings	ruling	NOUN
ftr-416	1715	7	are	be	AUX
ftr-416	1715	8	nothing	nothing	PRON
ftr-416	1715	9	more	more	ADJ
ftr-416	1715	10	than	than	ADP
ftr-416	1715	11	the	the	DET
ftr-416	1715	12	opinion	opinion	NOUN
ftr-416	1715	13	of	of	ADP
ftr-416	1715	14	the	the	DET
ftr-416	1715	15	irs	irs	PROPN
ftr-416	1715	16	–	–	PUNCT
ftr-416	1715	17	one	one	NUM
ftr-416	1715	18	of	of	ADP
ftr-416	1715	19	the	the	DET
ftr-416	1715	20	litigants	litigant	NOUN
ftr-416	1715	21	.	.	PUNCT
ftr-416	1716	1	thus	thus	ADV
ftr-416	1716	2	,	,	PUNCT
ftr-416	1716	3	rulings	ruling	NOUN
ftr-416	1716	4	are	be	AUX
ftr-416	1716	5	entitled	entitle	VERB
ftr-416	1716	6	to	to	ADP
ftr-416	1716	7	no	no	DET
ftr-416	1716	8	deference	deference	NOUN
ftr-416	1716	9	.	.	PUNCT
ftr-416	1717	1	see	see	VERB
ftr-416	1717	2	,	,	PUNCT
ftr-416	1717	3	e.g.	e.g.	ADV
ftr-416	1717	4	,	,	PUNCT
ftr-416	1717	5	;	;	PUNCT
ftr-416	1717	6	estate	estate	NOUN
ftr-416	1717	7	of	of	ADP
ftr-416	1717	8	kosow	kosow	PROPN
ftr-416	1717	9	,	,	PUNCT
ftr-416	1717	10	45	45	NUM
ftr-416	1717	11	f.3d	f.3d	NUM
ftr-416	1717	12	1524	1524	NUM
ftr-416	1717	13	,	,	PUNCT
ftr-416	1717	14	1529	1529	NUM
ftr-416	1717	15	n.	n.	NOUN
ftr-416	1717	16	4	4	NUM
ftr-416	1717	17	(	(	PUNCT
ftr-416	1717	18	11th	11th	NOUN
ftr-416	1717	19	cir.1995	cir.1995	NOUN
ftr-416	1717	20	)	)	PUNCT
ftr-416	1717	21	(	(	PUNCT
ftr-416	1717	22	“	"	PUNCT
ftr-416	1717	23	an	an	DET
ftr-416	1717	24	irs	irs	PROPN
ftr-416	1717	25	ruling	ruling	NOUN
ftr-416	1717	26	is	be	AUX
ftr-416	1717	27	not	not	PART
ftr-416	1717	28	the	the	DET
ftr-416	1717	29	product	product	NOUN
ftr-416	1717	30	of	of	ADP
ftr-416	1717	31	notice	notice	NOUN
ftr-416	1717	32	and	and	CCONJ
ftr-416	1717	33	comment	comment	NOUN
ftr-416	1717	34	procedures	procedure	NOUN
ftr-416	1717	35	,	,	PUNCT
ftr-416	1717	36	but	but	CCONJ
ftr-416	1717	37	is	be	AUX
ftr-416	1717	38	merely	merely	ADV
ftr-416	1717	39	an	an	DET
ftr-416	1717	40	opinion	opinion	NOUN
ftr-416	1717	41	of	of	ADP
ftr-416	1717	42	an	an	DET
ftr-416	1717	43	irs	irs	PROPN
ftr-416	1717	44	attorney	attorney	NOUN
ftr-416	1717	45	.	.	PUNCT
ftr-416	1717	46	”	"	PUNCT
ftr-416	1717	47	)	)	PUNCT
ftr-416	1718	1	(	(	PUNCT
ftr-416	1718	2	citing	cite	VERB
ftr-416	1718	3	stubbs	stubbs	PROPN
ftr-416	1718	4	,	,	PUNCT
ftr-416	1718	5	overbeck	overbeck	PROPN
ftr-416	1718	6	&	&	CCONJ
ftr-416	1718	7	assoc	assoc	PROPN
ftr-416	1718	8	.	.	PROPN
ftr-416	1718	9	,	,	PUNCT
ftr-416	1718	10	inc	inc	PROPN
ftr-416	1718	11	.	.	PROPN
ftr-416	1719	1	v.	v.	PROPN
ftr-416	1719	2	united	united	PROPN
ftr-416	1719	3	states	states	PROPN
ftr-416	1719	4	,	,	PUNCT
ftr-416	1719	5	445	445	NUM
ftr-416	1719	6	f.2d	f.2d	NOUN
ftr-416	1719	7	1142	1142	NUM
ftr-416	1719	8	,	,	PUNCT
ftr-416	1719	9	1146	1146	NUM
ftr-416	1719	10	-	-	SYM
ftr-416	1719	11	47	47	NUM
ftr-416	1719	12	(	(	PUNCT
ftr-416	1719	13	5th	5th	ADJ
ftr-416	1719	14	cir	cir	NOUN
ftr-416	1719	15	.	.	PROPN
ftr-416	1719	16	1971	1971	NUM
ftr-416	1719	17	)	)	PUNCT
ftr-416	1719	18	)	)	PUNCT
ftr-416	1720	1	;	;	PUNCT
ftr-416	1720	2	costantino	costantino	PROPN
ftr-416	1720	3	v.	v.	PROPN
ftr-416	1720	4	t	t	PROPN
ftr-416	1720	5	rw	rw	PROPN
ftr-416	1720	6	inc	inc	PROPN
ftr-416	1720	7	.	.	PROPN
ftr-416	1720	8	,	,	PUNCT
ftr-416	1720	9	13	13	NUM
ftr-416	1720	10	f.3d	f.3d	NUM
ftr-416	1720	11	969	969	NUM
ftr-416	1720	12	,	,	PUNCT
ftr-416	1720	13	981	981	NUM
ftr-416	1720	14	(	(	PUNCT
ftr-416	1720	15	6th	6th	NOUN
ftr-416	1720	16	cir.1994	cir.1994	NUM
ftr-416	1720	17	)	)	PUNCT
ftr-416	1720	18	(	(	PUNCT
ftr-416	1720	19	“	"	PUNCT
ftr-416	1720	20	unlike	unlike	ADP
ftr-416	1720	21	the	the	DET
ftr-416	1720	22	regulations	regulation	NOUN
ftr-416	1720	23	,	,	PUNCT
ftr-416	1720	24	irs	irs	PROPN
ftr-416	1720	25	rulings	ruling	NOUN
ftr-416	1720	26	do	do	AUX
ftr-416	1720	27	not	not	PART
ftr-416	1720	28	have	have	VERB
ftr-416	1720	29	the	the	DET
ftr-416	1720	30	force	force	NOUN
ftr-416	1720	31	of	of	ADP
ftr-416	1720	32	law	law	NOUN
ftr-416	1720	33	and	and	CCONJ
ftr-416	1720	34	are	be	AUX
ftr-416	1720	35	merely	merely	ADV
ftr-416	1720	36	persuasive	persuasive	ADJ
ftr-416	1720	37	authority	authority	NOUN
ftr-416	1720	38	.	.	PUNCT
ftr-416	1720	39	”	"	PUNCT
ftr-416	1720	40	)	)	PUNCT
ftr-416	1720	41	in	in	ADP
ftr-416	1720	42	contrast	contrast	NOUN
ftr-416	1720	43	,	,	PUNCT
ftr-416	1720	44	some	some	DET
ftr-416	1720	45	courts	court	NOUN
ftr-416	1720	46	have	have	AUX
ftr-416	1720	47	given	give	VERB
ftr-416	1720	48	irs	irs	PROPN
ftr-416	1720	49	rulings	ruling	NOUN
ftr-416	1720	50	some	some	DET
ftr-416	1720	51	deference	deference	NOUN
ftr-416	1720	52	.	.	PUNCT
ftr-416	1721	1	these	these	DET
ftr-416	1721	2	courts	court	NOUN
ftr-416	1721	3	have	have	AUX
ftr-416	1721	4	noted	note	VERB
ftr-416	1721	5	that	that	SCONJ
ftr-416	1721	6	,	,	PUNCT
ftr-416	1721	7	due	due	ADP
ftr-416	1721	8	to	to	ADP
ftr-416	1721	9	the	the	DET
ftr-416	1721	10	service	service	NOUN
ftr-416	1721	11	’s	’s	PART
ftr-416	1721	12	expertise	expertise	NOUN
ftr-416	1721	13	in	in	ADP
ftr-416	1721	14	administering	administer	VERB
ftr-416	1721	15	the	the	DET
ftr-416	1721	16	internal	internal	ADJ
ftr-416	1721	17	revenue	revenue	NOUN
ftr-416	1721	18	code	code	NOUN
ftr-416	1721	19	,	,	PUNCT
ftr-416	1721	20	its	its	PRON
ftr-416	1721	21	pronouncements	pronouncement	NOUN
ftr-416	1721	22	should	should	AUX
ftr-416	1721	23	be	be	AUX
ftr-416	1721	24	respected	respect	VERB
ftr-416	1721	25	.	.	PUNCT
ftr-416	1722	1	see	see	VERB
ftr-416	1722	2	,	,	PUNCT
ftr-416	1722	3	e.g.	e.g.	ADV
ftr-416	1722	4	,	,	PUNCT
ftr-416	1722	5	foil	foil	NOUN
ftr-416	1722	6	v.	v.	ADP
ftr-416	1722	7	comm	comm	NOUN
ftr-416	1722	8	issioner	issioner	NOUN
ftr-416	1722	9	,	,	PUNCT
ftr-416	1722	10	920	920	NUM
ftr-416	1722	11	f.2d	f.2d	NOUN
ftr-416	1722	12	1196	1196	NUM
ftr-416	1722	13	,	,	PUNCT
ftr-416	1722	14	1201	1201	NUM
ftr-416	1722	15	(	(	PUNCT
ftr-416	1722	16	5th	5th	ADJ
ftr-416	1722	17	cir.1990	cir.1990	NUM
ftr-416	1722	18	)	)	PUNCT
ftr-416	1722	19	(	(	PUNCT
ftr-416	1722	20	revenue	revenue	NOUN
ftr-416	1722	21	rulings	ruling	NOUN
ftr-416	1722	22	are	be	AUX
ftr-416	1722	23	“	"	PUNCT
ftr-416	1722	24	to	to	PART
ftr-416	1722	25	be	be	AUX
ftr-416	1722	26	given	give	VERB
ftr-416	1722	27	weight	weight	NOUN
ftr-416	1722	28	as	as	ADP
ftr-416	1722	29	expressing	express	VERB
ftr-416	1722	30	the	the	DET
ftr-416	1722	31	studied	studied	ADJ
ftr-416	1722	32	view	view	NOUN
ftr-416	1722	33	of	of	ADP
ftr-416	1722	34	the	the	DET
ftr-416	1722	35	agency	agency	NOUN
ftr-416	1722	36	whose	whose	DET
ftr-416	1722	37	duty	duty	NOUN
ftr-416	1722	38	it	it	PRON
ftr-416	1722	39	is	be	AUX
ftr-416	1722	40	to	to	PART
ftr-416	1722	41	carry	carry	VERB
ftr-416	1722	42	out	out	ADP
ftr-416	1722	43	the	the	DET
ftr-416	1722	44	statute	statute	NOUN
ftr-416	1722	45	.	.	PUNCT
ftr-416	1722	46	”	"	PUNCT
ftr-416	1722	47	)	)	PUNCT
ftr-416	1722	48	;	;	PUNCT
ftr-416	1722	49	brook	brook	PROPN
ftr-416	1722	50	,	,	PUNCT
ftr-416	1722	51	inc	inc	PROPN
ftr-416	1722	52	.	.	PROPN
ftr-416	1723	1	v.	v.	PROPN
ftr-416	1723	2	commissioner	commissioner	PROPN
ftr-416	1723	3	,	,	PUNCT
ftr-416	1723	4	799	799	NUM
ftr-416	1723	5	f.2d	f.2d	ADP
ftr-416	1723	6	833	833	NUM
ftr-416	1723	7	,	,	PUNCT
ftr-416	1723	8	836	836	NUM
ftr-416	1723	9	n.	n.	NOUN
ftr-416	1723	10	4	4	NUM
ftr-416	1723	11	(	(	PUNCT
ftr-416	1723	12	2d	2d	X
ftr-416	1723	13	cir.1986	cir.1986	NUM
ftr-416	1723	14	)	)	PUNCT
ftr-416	1723	15	(	(	PUNCT
ftr-416	1723	16	“	"	PUNCT
ftr-416	1723	17	[	[	X
ftr-416	1723	18	w]e	w]e	NOUN
ftr-416	1723	19	give	give	VERB
ftr-416	1723	20	some	some	DET
ftr-416	1723	21	weight	weight	NOUN
ftr-416	1723	22	to	to	ADP
ftr-416	1723	23	the	the	DET
ftr-416	1723	24	commissioner	commissioner	NOUN
ftr-416	1723	25	’s	’s	PART
ftr-416	1723	26	reading	reading	NOUN
ftr-416	1723	27	of	of	ADP
ftr-416	1723	28	the	the	DET
ftr-416	1723	29	section	section	NOUN
ftr-416	1723	30	,	,	PUNCT
ftr-416	1723	31	as	as	SCONJ
ftr-416	1723	32	expressed	express	VERB
ftr-416	1723	33	in	in	ADP
ftr-416	1723	34	[	[	PUNCT
ftr-416	1723	35	a	a	DET
ftr-416	1723	36	revenue	revenue	NOUN
ftr-416	1723	37	ruling	ruling	NOUN
ftr-416	1723	38	]	]	PUNCT
ftr-416	1723	39	.	.	PUNCT
ftr-416	1723	40	.	.	PUNCT
ftr-416	1724	1	.	.	PUNCT
ftr-416	1725	1	,	,	PUNCT
ftr-416	1726	1	because	because	SCONJ
ftr-416	1726	2	it	it	PRON
ftr-416	1726	3	expresses	express	VERB
ftr-416	1726	4	the	the	DET
ftr-416	1726	5	studied	studied	ADJ
ftr-416	1726	6	view	view	NOUN
ftr-416	1726	7	of	of	ADP
ftr-416	1726	8	the	the	DET
ftr-416	1726	9	agency	agency	NOUN
ftr-416	1726	10	whose	whose	DET
ftr-416	1726	11	duty	duty	NOUN
ftr-416	1726	12	it	it	PRON
ftr-416	1726	13	is	be	AUX
ftr-416	1726	14	to	to	PART
ftr-416	1726	15	carry	carry	VERB
ftr-416	1726	16	out	out	ADP
ftr-416	1726	17	the	the	DET
ftr-416	1726	18	statute	statute	NOUN
ftr-416	1726	19	.	.	PUNCT
ftr-416	1726	20	”	"	PUNCT
ftr-416	1727	1	(	(	PUNCT
ftr-416	1727	2	citation	citation	NOUN
ftr-416	1727	3	omitted	omit	VERB
ftr-416	1727	4	)	)	PUNCT
ftr-416	1727	5	)	)	PUNCT
ftr-416	1727	6	.	.	PUNCT
ftr-416	1728	1	287	287	NUM
ftr-416	1728	2	.	.	X
ftr-416	1729	1	323	323	NUM
ftr-416	1729	2	u.s	u.s	PROPN
ftr-416	1729	3	.	.	PROPN
ftr-416	1729	4	134	134	NUM
ftr-416	1729	5	(	(	PUNCT
ftr-416	1729	6	1944	1944	NUM
ftr-416	1729	7	)	)	PUNCT
ftr-416	1729	8	.	.	PUNCT
ftr-416	1730	1	but	but	CCONJ
ftr-416	1730	2	see	see	VERB
ftr-416	1730	3	united	united	PROPN
ftr-416	1730	4	states	states	PROPN
ftr-416	1730	5	v.	v.	PROPN
ftr-416	1730	6	mead	mead	PROPN
ftr-416	1730	7	corp	corp	PROPN
ftr-416	1730	8	.	.	PROPN
ftr-416	1730	9	,	,	PUNCT
ftr-416	1730	10	533	533	NUM
ftr-416	1730	11	u.s	u.s	PROPN
ftr-416	1730	12	.	.	PROPN
ftr-416	1730	13	218	218	NUM
ftr-416	1730	14	,	,	PUNCT
ftr-416	1730	15	241	241	NUM
ftr-416	1730	16	(	(	PUNCT
ftr-416	1730	17	scalia	scalia	PROPN
ftr-416	1730	18	,	,	PUNCT
ftr-416	1730	19	j.	j.	PROPN
ftr-416	1730	20	,	,	PUNCT
ftr-416	1730	21	dissenting	dissent	VERB
ftr-416	1730	22	)	)	PUNCT
ftr-416	1730	23	(	(	PUNCT
ftr-416	1730	24	arguing	argue	VERB
ftr-416	1730	25	that	that	SCONJ
ftr-416	1730	26	chevron	chevron	PROPN
ftr-416	1730	27	overruled	overrule	VERB
ftr-416	1730	28	skidmore	skidmore	PROPN
ftr-416	1730	29	)	)	PUNCT
ftr-416	1730	30	.	.	PUNCT
ftr-416	1731	1	skidmore	skidmore	NOUN
ftr-416	1731	2	provides	provide	VERB
ftr-416	1731	3	a	a	DET
ftr-416	1731	4	level	level	NOUN
ftr-416	1731	5	of	of	ADP
ftr-416	1731	6	deference	deference	NOUN
ftr-416	1731	7	to	to	ADP
ftr-416	1731	8	the	the	DET
ftr-416	1731	9	agency	agency	NOUN
ftr-416	1731	10	that	that	PRON
ftr-416	1731	11	is	be	AUX
ftr-416	1731	12	substantially	substantially	ADV
ftr-416	1731	13	less	less	ADJ
ftr-416	1731	14	than	than	ADP
ftr-416	1731	15	the	the	DET
ftr-416	1731	16	amount	amount	NOUN
ftr-416	1731	17	afforded	afford	VERB
ftr-416	1731	18	the	the	DET
ftr-416	1731	19	agency	agency	NOUN
ftr-416	1731	20	under	under	ADP
ftr-416	1731	21	chevron	chevron	NOUN
ftr-416	1731	22	.	.	PUNCT
ftr-416	1732	1	richard	richard	PROPN
ftr-416	1732	2	j.	j.	PROPN
ftr-416	1732	3	p	p	PROPN
ftr-416	1732	4	ierce	ierce	PROPN
ftr-416	1732	5	,	,	PUNCT
ftr-416	1732	6	jr	jr	PROPN
ftr-416	1732	7	.	.	PROPN
ftr-416	1732	8	,	,	PUNCT
ftr-416	1732	9	administrative	administrative	ADJ
ftr-416	1732	10	law	law	NOUN
ftr-416	1732	11	treatise	treatise	NOUN
ftr-416	1732	12	§	§	PROPN
ftr-416	1732	13	§	§	PROPN
ftr-416	1732	14	3.5	3.5	NUM
ftr-416	1732	15	,	,	PUNCT
ftr-416	1732	16	3.6	3.6	NUM
ftr-416	1732	17	(	(	PUNCT
ftr-416	1732	18	4th	4th	ADJ
ftr-416	1732	19	ed	ed	NOUN
ftr-416	1732	20	.	.	PUNCT
ftr-416	1732	21	2002	2002	NUM
ftr-416	1732	22	)	)	PUNCT
ftr-416	1732	23	.	.	PUNCT
ftr-416	1733	1	in	in	ADP
ftr-416	1733	2	christensen	christensen	PROPN
ftr-416	1733	3	v.	v.	PROPN
ftr-416	1733	4	harris	harris	PROPN
ftr-416	1733	5	county	county	PROPN
ftr-416	1733	6	,	,	PUNCT
ftr-416	1733	7	the	the	DET
ftr-416	1733	8	united	united	PROPN
ftr-416	1733	9	states	states	PROPN
ftr-416	1733	10	supreme	supreme	PROPN
ftr-416	1733	11	court	court	PROPN
ftr-416	1733	12	held	hold	VERB
ftr-416	1733	13	that	that	SCONJ
ftr-416	1733	14	a	a	DET
ftr-416	1733	15	statutory	statutory	ADJ
ftr-416	1733	16	construction	construction	NOUN
ftr-416	1733	17	contained	contain	VERB
ftr-416	1733	18	in	in	ADP
ftr-416	1733	19	an	an	DET
ftr-416	1733	20	opinion	opinion	NOUN
ftr-416	1733	21	letter	letter	NOUN
ftr-416	1733	22	issued	issue	VERB
ftr-416	1733	23	by	by	ADP
ftr-416	1733	24	the	the	DET
ftr-416	1733	25	department	department	PROPN
ftr-416	1733	26	of	of	ADP
ftr-416	1733	27	labor	labor	NOUN
ftr-416	1733	28	was	be	AUX
ftr-416	1733	29	not	not	PART
ftr-416	1733	30	entitled	entitle	VERB
ftr-416	1733	31	to	to	PART
ftr-416	1733	32	deference	deference	VERB
ftr-416	1733	33	under	under	ADP
ftr-416	1733	34	chevron	chevron	NOUN
ftr-416	1733	35	.	.	PUNCT
ftr-416	1734	1	529	529	NUM
ftr-416	1734	2	u.s	u.s	PROPN
ftr-416	1734	3	.	.	PROPN
ftr-416	1734	4	576	576	NUM
ftr-416	1734	5	,	,	PUNCT
ftr-416	1734	6	587	587	NUM
ftr-416	1734	7	(	(	PUNCT
ftr-416	1734	8	2000	2000	NUM
ftr-416	1734	9	)	)	PUNCT
ftr-416	1734	10	.	.	PUNCT
ftr-416	1735	1	instead	instead	ADV
ftr-416	1735	2	,	,	PUNCT
ftr-416	1735	3	the	the	DET
ftr-416	1735	4	court	court	NOUN
ftr-416	1735	5	held	hold	VERB
ftr-416	1735	6	that	that	SCONJ
ftr-416	1735	7	“	"	PUNCT
ftr-416	1735	8	[	[	X
ftr-416	1735	9	i]nterpretations	i]nterpretation	NOUN
ftr-416	1735	10	[	[	PUNCT
ftr-416	1735	11	such	such	ADJ
ftr-416	1735	12	as	as	ADP
ftr-416	1735	13	those	those	PRON
ftr-416	1735	14	in	in	ADP
ftr-416	1735	15	opinion	opinion	NOUN
ftr-416	1735	16	letters	letter	NOUN
ftr-416	1735	17	]	]	PUNCT
ftr-416	1735	18	.	.	PUNCT
ftr-416	1735	19	.	.	PUNCT
ftr-416	1735	20	.	.	PUNCT
ftr-416	1736	1	agency	agency	NOUN
ftr-416	1736	2	manuals	manual	NOUN
ftr-416	1736	3	,	,	PUNCT
ftr-416	1736	4	and	and	CCONJ
ftr-416	1736	5	enforcement	enforcement	NOUN
ftr-416	1736	6	guidelines	guideline	NOUN
ftr-416	1736	7	,	,	PUNCT
ftr-416	1736	8	all	all	PRON
ftr-416	1736	9	of	of	ADP
ftr-416	1736	10	which	which	PRON
ftr-416	1736	11	lack	lack	VERB
ftr-416	1736	12	the	the	DET
ftr-416	1736	13	force	force	NOUN
ftr-416	1736	14	of	of	ADP
ftr-416	1736	15	law	law	NOUN
ftr-416	1736	16	”	"	PUNCT
ftr-416	1736	17	are	be	AUX
ftr-416	1736	18	entitled	entitle	VERB
ftr-416	1736	19	only	only	ADV
ftr-416	1736	20	to	to	ADP
ftr-416	1736	21	the	the	DET
ftr-416	1736	22	lesser	less	ADJ
ftr-416	1736	23	level	level	NOUN
ftr-416	1736	24	of	of	ADP
ftr-416	1736	25	deference	deference	NOUN
ftr-416	1736	26	provided	provide	VERB
ftr-416	1736	27	by	by	ADP
ftr-416	1736	28	skidmore	skidmore	NOUN
ftr-416	1736	29	.	.	PUNCT
ftr-416	1737	1	i	i	PRON
ftr-416	1737	2	d.	d.	PROPN
ftr-416	1737	3	(	(	PUNCT
ftr-416	1737	4	citing	cite	VERB
ftr-416	1737	5	skidmore	skidmore	NOUN
ftr-416	1737	6	v.	v.	ADP
ftr-416	1737	7	swift	swift	PROPN
ftr-416	1737	8	and	and	CCONJ
ftr-416	1737	9	co.	co.	PROPN
ftr-416	1737	10	,	,	PUNCT
ftr-416	1737	11	323	323	NUM
ftr-416	1737	12	u.s	u.s	PROPN
ftr-416	1737	13	.	.	PROPN
ftr-416	1737	14	134	134	NUM
ftr-416	1737	15	,	,	PUNCT
ftr-416	1737	16	140	140	NUM
ftr-416	1737	17	(	(	PUNCT
ftr-416	1737	18	1944	1944	NUM
ftr-416	1737	19	)	)	PUNCT
ftr-416	1737	20	)	)	PUNCT
ftr-416	1737	21	.	.	PUNCT
ftr-416	1738	1	cf	cf	NOUN
ftr-416	1738	2	.	.	PUNCT
ftr-416	1739	1	mead	mead	NOUN
ftr-416	1739	2	,	,	PUNCT
ftr-416	1739	3	533	533	NUM
ftr-416	1739	4	u.s	u.s	PROPN
ftr-416	1739	5	.	.	PROPN
ftr-416	1739	6	at	at	ADP
ftr-416	1739	7	254	254	NUM
ftr-416	1739	8	(	(	PUNCT
ftr-416	1739	9	scalia	scalia	PROPN
ftr-416	1739	10	,	,	PUNCT
ftr-416	1739	11	j.	j.	PROPN
ftr-416	1739	12	,	,	PUNCT
ftr-416	1739	13	dissenting	dissent	VERB
ftr-416	1739	14	)	)	PUNCT
ftr-416	1739	15	(	(	PUNCT
ftr-416	1739	16	stating	state	VERB
ftr-416	1739	17	that	that	SCONJ
ftr-416	1739	18	this	this	DET
ftr-416	1739	19	portion	portion	NOUN
ftr-416	1739	20	of	of	ADP
ftr-416	1739	21	christensen	christensen	PROPN
ftr-416	1739	22	is	be	AUX
ftr-416	1739	23	dicta	dicta	ADJ
ftr-416	1739	24	)	)	PUNCT
ftr-416	1739	25	.	.	PUNCT
ftr-416	1740	1	similarly	similarly	ADV
ftr-416	1740	2	,	,	PUNCT
ftr-416	1740	3	in	in	ADP
ftr-416	1740	4	mead	mead	NOUN
ftr-416	1740	5	the	the	DET
ftr-416	1740	6	united	united	PROPN
ftr-416	1740	7	states	states	PROPN
ftr-416	1740	8	supreme	supreme	PROPN
ftr-416	1740	9	court	court	PROPN
ftr-416	1740	10	reached	reach	VERB
ftr-416	1740	11	the	the	DET
ftr-416	1740	12	same	same	ADJ
ftr-416	1740	13	conclusion	conclusion	NOUN
ftr-416	1740	14	regarding	regard	VERB
ftr-416	1740	15	a	a	DET
ftr-416	1740	16	tariff	tariff	NOUN
ftr-416	1740	17	classification	classification	NOUN
ftr-416	1740	18	ruling	ruling	NOUN
ftr-416	1740	19	by	by	ADP
ftr-416	1740	20	the	the	DET
ftr-416	1740	21	united	united	PROPN
ftr-416	1740	22	states	states	PROPN
ftr-416	1740	23	customs	customs	PROPN
ftr-416	1740	24	service	service	NOUN
ftr-416	1740	25	.	.	PUNCT
ftr-416	1741	1	533	533	NUM
ftr-416	1741	2	u.s	u.s	PROPN
ftr-416	1741	3	.	.	PROPN
ftr-416	1741	4	218	218	NUM
ftr-416	1741	5	,	,	PUNCT
ftr-416	1741	6	i	i	PRON
ftr-416	1741	7	d.	d.	VERB
ftr-416	1741	8	at	at	ADP
ftr-416	1741	9	221	221	NUM
ftr-416	1741	10	(	(	PUNCT
ftr-416	1741	11	citing	cite	VERB
ftr-416	1741	12	,	,	PUNCT
ftr-416	1741	13	skidmore	skidmore	PROPN
ftr-416	1741	14	,	,	PUNCT
ftr-416	1741	15	323	323	NUM
ftr-416	1741	16	u.s	u.s	PROPN
ftr-416	1741	17	.	.	PROPN
ftr-416	1741	18	134	134	NUM
ftr-416	1741	19	)	)	PUNCT
ftr-416	1741	20	;	;	PUNCT
ftr-416	1741	21	see	see	VERB
ftr-416	1741	22	also	also	ADV
ftr-416	1741	23	richard	richard	PROPN
ftr-416	1741	24	j.	j.	PROPN
ftr-416	1741	25	pierce	pierce	PROPN
ftr-416	1741	26	,	,	PUNCT
ftr-416	1741	27	jr	jr	PROPN
ftr-416	1741	28	.	.	PROPN
ftr-416	1741	29	,	,	PUNCT
ftr-416	1741	30	supra	supra	PROPN
ftr-416	1741	31	,	,	PUNCT
ftr-416	1741	32	§	§	PROPN
ftr-416	1741	33	§	§	PROPN
ftr-416	1741	34	3.5	3.5	NUM
ftr-416	1741	35	,	,	PUNCT
ftr-416	1741	36	3.6	3.6	NUM
ftr-416	1741	37	.	.	PUNCT
ftr-416	1742	1	it	it	PRON
ftr-416	1742	2	seems	seem	VERB
ftr-416	1742	3	that	that	SCONJ
ftr-416	1742	4	christensen	christensen	PROPN
ftr-416	1742	5	and	and	CCONJ
ftr-416	1742	6	mead	mead	NOUN
ftr-416	1742	7	require	require	VERB
ftr-416	1742	8	that	that	SCONJ
ftr-416	1742	9	revenue	revenue	NOUN
ftr-416	1742	10	rulings	ruling	NOUN
ftr-416	1742	11	be	be	AUX
ftr-416	1742	12	given	give	VERB
ftr-416	1742	13	the	the	DET
ftr-416	1742	14	modest	modest	ADJ
ftr-416	1742	15	amount	amount	NOUN
ftr-416	1742	16	of	of	ADP
ftr-416	1742	17	skidmore	skidmore	NOUN
ftr-416	1742	18	deference	deference	NOUN
ftr-416	1742	19	.	.	PUNCT
ftr-416	1743	1	cf	cf	NOUN
ftr-416	1743	2	.	.	PUNCT
ftr-416	1744	1	johnson	johnson	PROPN
ftr-416	1744	2	city	city	PROPN
ftr-416	1744	3	med	med	PROPN
ftr-416	1744	4	.	.	PUNCT
ftr-416	1744	5	ctr	ctr	PROPN
ftr-416	1744	6	.	.	PUNCT
ftr-416	1745	1	v.	v.	PROPN
ftr-416	1745	2	united	united	PROPN
ftr-416	1745	3	states	states	PROPN
ftr-416	1745	4	,	,	PUNCT
ftr-416	1745	5	999	999	NUM
ftr-416	1745	6	f.2d	f.2d	NOUN
ftr-416	1745	7	973	973	NUM
ftr-416	1745	8	,	,	PUNCT
ftr-416	1745	9	977	977	NUM
ftr-416	1745	10	(	(	PUNCT
ftr-416	1745	11	6th	6th	ADJ
ftr-416	1745	12	cir	cir	NOUN
ftr-416	1745	13	.	.	PROPN
ftr-416	1745	14	1993	1993	NUM
ftr-416	1745	15	)	)	PUNCT
ftr-416	1745	16	(	(	PUNCT
ftr-416	1745	17	“	"	PUNCT
ftr-416	1745	18	[	[	X
ftr-416	1745	19	t	t	X
ftr-416	1745	20	]	]	X
ftr-416	1745	21	his	his	PRON
ftr-416	1745	22	court	court	NOUN
ftr-416	1745	23	accords	accord	NOUN
ftr-416	1745	24	deference	deference	VERB
ftr-416	1745	25	to	to	ADP
ftr-416	1745	26	revenue	revenue	NOUN
ftr-416	1745	27	ruling	ruling	NOUN
ftr-416	1745	28	.	.	PUNCT
ftr-416	1745	29	.	.	PUNCT
ftr-416	1746	1	.	.	PUNCT
ftr-416	1747	1	under	under	ADP
ftr-416	1747	2	the	the	DET
ftr-416	1747	3	standard	standard	NOUN
ftr-416	1747	4	set	set	VERB
ftr-416	1747	5	forth	forth	ADP
ftr-416	1747	6	in	in	ADP
ftr-416	1747	7	chevron	chevron	NOUN
ftr-416	1747	8	.	.	PUNCT
ftr-416	1747	9	”	"	PUNCT
ftr-416	1747	10	)	)	PUNCT
ftr-416	1747	11	.	.	PUNCT
ftr-416	1748	1	indeed	indeed	ADV
ftr-416	1748	2	,	,	PUNCT
ftr-416	1748	3	the	the	DET
ftr-416	1748	4	service	service	NOUN
ftr-416	1748	5	agrees	agree	VERB
ftr-416	1748	6	that	that	SCONJ
ftr-416	1748	7	revenue	revenue	NOUN
ftr-416	1748	8	rulings	ruling	NOUN
ftr-416	1748	9	do	do	AUX
ftr-416	1748	10	not	not	PART
ftr-416	1748	11	have	have	VERB
ftr-416	1748	12	the	the	DET
ftr-416	1748	13	force	force	NOUN
ftr-416	1748	14	of	of	ADP
ftr-416	1748	15	law	law	NOUN
ftr-416	1748	16	.	.	PUNCT
ftr-416	1749	1	rev	rev	PROPN
ftr-416	1749	2	.	.	PROPN
ftr-416	1749	3	proc	proc	PROPN
ftr-416	1749	4	.	.	PUNCT
ftr-416	1750	1	89	89	NUM
ftr-416	1750	2	-	-	SYM
ftr-416	1750	3	14	14	NUM
ftr-416	1750	4	1989	1989	NUM
ftr-416	1750	5	-	-	SYM
ftr-416	1750	6	1	1	NUM
ftr-416	1750	7	c.b	c.b	PROPN
ftr-416	1750	8	.	.	PROPN
ftr-416	1750	9	814	814	NUM
ftr-416	1750	10	.	.	PUNCT
ftr-416	1751	1	(	(	PUNCT
ftr-416	1751	2	“	"	PUNCT
ftr-416	1751	3	revenue	revenue	NOUN
ftr-416	1751	4	rulings	ruling	NOUN
ftr-416	1751	5	.	.	PUNCT
ftr-416	1751	6	.	.	PUNCT
ftr-416	1751	7	.	.	PUNCT
ftr-416	1752	1	do	do	AUX
ftr-416	1752	2	not	not	PART
ftr-416	1752	3	have	have	VERB
ftr-416	1752	4	the	the	DET
ftr-416	1752	5	force	force	NOUN
ftr-416	1752	6	and	and	CCONJ
ftr-416	1752	7	effect	effect	NOUN
ftr-416	1752	8	of	of	ADP
ftr-416	1752	9	treasury	treasury	PROPN
ftr-416	1752	10	department	department	PROPN
ftr-416	1752	11	regulations	regulation	NOUN
ftr-416	1752	12	”	"	PUNCT
ftr-416	1752	13	)	)	PUNCT
ftr-416	1752	14	;	;	PUNCT
ftr-416	1752	15	coverdale	coverdale	PROPN
ftr-416	1752	16	,	,	PUNCT
ftr-416	1752	17	supra	supra	PROPN
ftr-416	1752	18	note	note	PROPN
ftr-416	1752	19	277	277	NUM
ftr-416	1752	20	,	,	PUNCT
ftr-416	1752	21	at	at	ADP
ftr-416	1752	22	79	79	NUM
ftr-416	1752	23	.	.	PUNCT
ftr-416	1753	1	any	any	PRON
ftr-416	1753	2	,	,	PUNCT
ftr-416	1753	3	afforded	afford	VERB
ftr-416	1753	4	irs	irs	PROPN
ftr-416	1753	5	rulings.286	rulings.286	PROPN
ftr-416	1753	6	recent	recent	ADJ
ftr-416	1753	7	united	united	PROPN
ftr-416	1753	8	states	states	PROPN
ftr-416	1753	9	supreme	supreme	PROPN
ftr-416	1753	10	court	court	PROPN
ftr-416	1753	11	cases	case	NOUN
ftr-416	1753	12	seem	seem	VERB
ftr-416	1753	13	to	to	PART
ftr-416	1753	14	indicate	indicate	VERB
ftr-416	1753	15	that	that	SCONJ
ftr-416	1753	16	the	the	DET
ftr-416	1753	17	requisite	requisite	ADJ
ftr-416	1753	18	degree	degree	NOUN
ftr-416	1753	19	of	of	ADP
ftr-416	1753	20	deference	deference	NOUN
ftr-416	1753	21	is	be	AUX
ftr-416	1753	22	described	describe	VERB
ftr-416	1753	23	in	in	ADP
ftr-416	1753	24	skidmore	skidmore	PROPN
ftr-416	1753	25	v.	v.	PROPN
ftr-416	1753	26	swift	swift	PROPN
ftr-416	1753	27	&	&	CCONJ
ftr-416	1753	28	co.	co.	PROPN
ftr-416	1753	29	decided	decide	VERB
ftr-416	1753	30	by	by	ADP
ftr-416	1753	31	the	the	DET
ftr-416	1753	32	court	court	NOUN
ftr-416	1753	33	in	in	ADP
ftr-416	1753	34	1944.287	1944.287	NUM
ftr-416	1753	35	2003	2003	NUM
ftr-416	1753	36	]	]	PUNCT
ftr-416	1753	37	back	back	ADV
ftr-416	1753	38	to	to	ADP
ftr-416	1753	39	the	the	DET
ftr-416	1753	40	fu	fu	PROPN
ftr-416	1753	41	ture	ture	PROPN
ftr-416	1753	42	interest	interest	PROPN
ftr-416	1753	43	241	241	NUM
ftr-416	1753	44	288	288	NUM
ftr-416	1753	45	.	.	PUNCT
ftr-416	1754	1	skidmore	skidmore	NOUN
ftr-416	1754	2	,	,	PUNCT
ftr-416	1754	3	323	323	NUM
ftr-416	1754	4	u.s	u.s	PROPN
ftr-416	1754	5	.	.	PROPN
ftr-416	1754	6	at	at	ADP
ftr-416	1754	7	140	140	NUM
ftr-416	1754	8	.	.	PUNCT
ftr-416	1755	1	skidmore	skidmore	NOUN
ftr-416	1755	2	seems	seem	VERB
ftr-416	1755	3	to	to	PART
ftr-416	1755	4	afford	afford	VERB
ftr-416	1755	5	a	a	DET
ftr-416	1755	6	low	low	ADJ
ftr-416	1755	7	level	level	NOUN
ftr-416	1755	8	of	of	ADP
ftr-416	1755	9	deference	deference	NOUN
ftr-416	1755	10	.	.	PUNCT
ftr-416	1756	1	samuel	samuel	PROPN
ftr-416	1756	2	issacharoff	issacharoff	PROPN
ftr-416	1756	3	,	,	PUNCT
ftr-416	1756	4	behavioral	behavioral	ADJ
ftr-416	1756	5	decision	decision	NOUN
ftr-416	1756	6	theory	theory	NOUN
ftr-416	1756	7	in	in	ADP
ftr-416	1756	8	the	the	DET
ftr-416	1756	9	court	court	NOUN
ftr-416	1756	10	of	of	ADP
ftr-416	1756	11	public	public	ADJ
ftr-416	1756	12	law	law	NOUN
ftr-416	1756	13	,	,	PUNCT
ftr-416	1756	14	87	87	NUM
ftr-416	1756	15	cornell	cornell	PROPN
ftr-416	1756	16	l.	l.	PROPN
ftr-416	1756	17	rev	rev	PROPN
ftr-416	1756	18	.	.	PROPN
ftr-416	1756	19	671	671	NUM
ftr-416	1756	20	,	,	PUNCT
ftr-416	1756	21	677	677	NUM
ftr-416	1756	22	(	(	PUNCT
ftr-416	1756	23	2002	2002	NUM
ftr-416	1756	24	)	)	PUNCT
ftr-416	1756	25	.	.	PUNCT
ftr-416	1757	1	if	if	SCONJ
ftr-416	1757	2	the	the	DET
ftr-416	1757	3	court	court	NOUN
ftr-416	1757	4	is	be	AUX
ftr-416	1757	5	“	"	PUNCT
ftr-416	1757	6	persuaded	persuade	VERB
ftr-416	1757	7	”	"	PUNCT
ftr-416	1757	8	that	that	SCONJ
ftr-416	1757	9	the	the	DET
ftr-416	1757	10	agency	agency	NOUN
ftr-416	1757	11	’s	’s	PART
ftr-416	1757	12	interpretation	interpretation	NOUN
ftr-416	1757	13	is	be	AUX
ftr-416	1757	14	correct	correct	ADJ
ftr-416	1757	15	,	,	PUNCT
ftr-416	1757	16	then	then	ADV
ftr-416	1757	17	it	it	PRON
ftr-416	1757	18	seems	seem	VERB
ftr-416	1757	19	that	that	SCONJ
ftr-416	1757	20	no	no	DET
ftr-416	1757	21	amount	amount	NOUN
ftr-416	1757	22	of	of	ADP
ftr-416	1757	23	deference	deference	NOUN
ftr-416	1757	24	is	be	AUX
ftr-416	1757	25	needed	need	VERB
ftr-416	1757	26	for	for	SCONJ
ftr-416	1757	27	the	the	DET
ftr-416	1757	28	court	court	NOUN
ftr-416	1757	29	to	to	PART
ftr-416	1757	30	adopt	adopt	VERB
ftr-416	1757	31	its	its	PRON
ftr-416	1757	32	analysis	analysis	NOUN
ftr-416	1757	33	.	.	PUNCT
ftr-416	1758	1	289	289	NUM
ftr-416	1758	2	.	.	PUNCT
ftr-416	1759	1	skidmore	skidmore	NOUN
ftr-416	1759	2	,	,	PUNCT
ftr-416	1759	3	323	323	NUM
ftr-416	1759	4	u.s	u.s	PROPN
ftr-416	1759	5	.	.	PROPN
ftr-416	1759	6	at	at	ADP
ftr-416	1759	7	140	140	NUM
ftr-416	1759	8	.	.	PUNCT
ftr-416	1759	9	290	290	NUM
ftr-416	1759	10	.	.	PUNCT
ftr-416	1760	1	patterson	patterson	PROPN
ftr-416	1760	2	v.	v.	ADP
ftr-416	1760	3	credit	credit	PROPN
ftr-416	1760	4	union	union	PROPN
ftr-416	1760	5	,	,	PUNCT
ftr-416	1760	6	491	491	NUM
ftr-416	1760	7	u.s	u.s	PROPN
ftr-416	1760	8	.	.	PROPN
ftr-416	1760	9	164	164	NUM
ftr-416	1760	10	,	,	PUNCT
ftr-416	1760	11	172	172	NUM
ftr-416	1760	12	-	-	SYM
ftr-416	1760	13	3	3	NUM
ftr-416	1760	14	(	(	PUNCT
ftr-416	1760	15	1989	1989	NUM
ftr-416	1760	16	)	)	PUNCT
ftr-416	1760	17	.	.	PUNCT
ftr-416	1761	1	in	in	ADP
ftr-416	1761	2	contrast	contrast	NOUN
ftr-416	1761	3	,	,	PUNCT
ftr-416	1761	4	in	in	ADP
ftr-416	1761	5	the	the	DET
ftr-416	1761	6	second	second	ADJ
ftr-416	1761	7	circuit	circuit	NOUN
ftr-416	1761	8	stare	stare	ADJ
ftr-416	1761	9	decisis	decisis	NOUN
ftr-416	1761	10	would	would	AUX
ftr-416	1761	11	support	support	VERB
ftr-416	1761	12	the	the	DET
ftr-416	1761	13	irs	irs	PROPN
ftr-416	1761	14	.	.	PUNCT
ftr-416	1762	1	stifel	stifel	PROPN
ftr-416	1762	2	v.	v.	PROPN
ftr-416	1762	3	commissioner	commissioner	NOUN
ftr-416	1762	4	,	,	PUNCT
ftr-416	1762	5	197	197	NUM
ftr-416	1762	6	f.2d	f.2d	SYM
ftr-416	1762	7	107	107	NUM
ftr-416	1762	8	(	(	PUNCT
ftr-416	1762	9	2d	2d	NUM
ftr-416	1762	10	cir	cir	NOUN
ftr-416	1762	11	.	.	PROPN
ftr-416	1762	12	1952	1952	NUM
ftr-416	1762	13	)	)	PUNCT
ftr-416	1762	14	.	.	PUNCT
ftr-416	1763	1	but	but	CCONJ
ftr-416	1763	2	see	see	VERB
ftr-416	1763	3	supra	supra	PROPN
ftr-416	1763	4	note	note	PROPN
ftr-416	1763	5	88	88	NUM
ftr-416	1763	6	and	and	CCONJ
ftr-416	1763	7	accompanying	accompany	VERB
ftr-416	1763	8	text	text	NOUN
ftr-416	1763	9	.	.	PUNCT
ftr-416	1764	1	stare	stare	ADJ
ftr-416	1764	2	decisis	decisis	NOUN
ftr-416	1764	3	would	would	AUX
ftr-416	1764	4	not	not	PART
ftr-416	1764	5	be	be	AUX
ftr-416	1764	6	an	an	DET
ftr-416	1764	7	issue	issue	NOUN
ftr-416	1764	8	in	in	ADP
ftr-416	1764	9	the	the	DET
ftr-416	1764	10	remaining	remain	VERB
ftr-416	1764	11	circuits	circuit	NOUN
ftr-416	1764	12	.	.	PUNCT
ftr-416	1765	1	291	291	NUM
ftr-416	1765	2	.	.	X
ftr-416	1765	3	pedrick	pedrick	PROPN
ftr-416	1765	4	,	,	PUNCT
ftr-416	1765	5	supra	supra	PROPN
ftr-416	1765	6	note	note	PROPN
ftr-416	1765	7	19	19	NUM
ftr-416	1765	8	,	,	PUNCT
ftr-416	1765	9	at	at	ADP
ftr-416	1765	10	950	950	NUM
ftr-416	1765	11	.	.	NOUN
ftr-416	1765	12	292	292	NUM
ftr-416	1765	13	.	.	PUNCT
ftr-416	1766	1	irc	irc	PROPN
ftr-416	1766	2	§	§	PROPN
ftr-416	1766	3	7805(a	7805(a	NOUN
ftr-416	1766	4	)	)	PUNCT
ftr-416	1766	5	.	.	PUNCT
ftr-416	1767	1	293	293	NUM
ftr-416	1767	2	.	.	PUNCT
ftr-416	1768	1	chevron	chevron	PROPN
ftr-416	1768	2	u.s.a	u.s.a	PROPN
ftr-416	1768	3	.	.	PUNCT
ftr-416	1769	1	v.	v.	ADP
ftr-416	1769	2	national	national	ADJ
ftr-416	1769	3	resources	resources	PROPN
ftr-416	1769	4	defense	defense	PROPN
ftr-416	1769	5	council	council	PROPN
ftr-416	1769	6	,	,	PUNCT
ftr-416	1769	7	inc	inc	PROPN
ftr-416	1769	8	.	.	PROPN
ftr-416	1769	9	,	,	PUNCT
ftr-416	1769	10	467	467	NUM
ftr-416	1769	11	u.s	u.s	PROPN
ftr-416	1769	12	.	.	PROPN
ftr-416	1769	13	837	837	NUM
ftr-416	1769	14	,	,	PUNCT
ftr-416	1769	15	865	865	NUM
ftr-416	1769	16	(	(	PUNCT
ftr-416	1769	17	1984	1984	NUM
ftr-416	1769	18	)	)	PUNCT
ftr-416	1769	19	;	;	PUNCT
ftr-416	1769	20	see	see	VERB
ftr-416	1769	21	also	also	ADV
ftr-416	1769	22	atlantic	atlantic	PROPN
ftr-416	1769	23	mutual	mutual	ADJ
ftr-416	1769	24	insurance	insurance	PROPN
ftr-416	1769	25	co.	co.	PROPN
ftr-416	1770	1	v.	v.	PROPN
ftr-416	1770	2	commissioner	commissioner	PROPN
ftr-416	1770	3	,	,	PUNCT
ftr-416	1770	4	523	523	NUM
ftr-416	1770	5	u.s	u.s	PROPN
ftr-416	1770	6	.	.	PROPN
ftr-416	1770	7	382	382	NUM
ftr-416	1770	8	,	,	PUNCT
ftr-416	1770	9	387	387	NUM
ftr-416	1770	10	(	(	PUNCT
ftr-416	1770	11	1988	1988	NUM
ftr-416	1770	12	)	)	PUNCT
ftr-416	1770	13	(	(	PUNCT
ftr-416	1770	14	applying	apply	VERB
ftr-416	1770	15	chevron	chevron	NOUN
ftr-416	1770	16	deference	deference	NOUN
ftr-416	1770	17	to	to	ADP
ftr-416	1770	18	a	a	DET
ftr-416	1770	19	treasury	treasury	PROPN
ftr-416	1770	20	department	department	NOUN
ftr-416	1770	21	regulation	regulation	NOUN
ftr-416	1770	22	)	)	PUNCT
ftr-416	1770	23	;	;	PUNCT
ftr-416	1770	24	tate	tate	PROPN
ftr-416	1770	25	&	&	CCONJ
ftr-416	1770	26	lyle	lyle	PROPN
ftr-416	1770	27	,	,	PUNCT
ftr-416	1770	28	inc	inc	PROPN
ftr-416	1770	29	.	.	PROPN
ftr-416	1771	1	v.	v.	PROPN
ftr-416	1771	2	commissioner	commissioner	PROPN
ftr-416	1771	3	,	,	PUNCT
ftr-416	1771	4	87	87	NUM
ftr-416	1771	5	f.3d	f.3d	NUM
ftr-416	1771	6	99	99	NUM
ftr-416	1771	7	,	,	PUNCT
ftr-416	1771	8	104	104	NUM
ftr-416	1771	9	-	-	SYM
ftr-416	1771	10	105	105	NUM
ftr-416	1771	11	(	(	PUNCT
ftr-416	1771	12	3d	3d	PROPN
ftr-416	1771	13	cir	cir	NOUN
ftr-416	1771	14	.	.	PUNCT
ftr-416	1771	15	1996	1996	NUM
ftr-416	1771	16	)	)	PUNCT
ftr-416	1771	17	;	;	PUNCT
ftr-416	1771	18	regs	reg	NOUN
ftr-416	1771	19	.	.	PUNCT
ftr-416	1772	1	§	§	PROPN
ftr-416	1772	2	601.601(a)(2	601.601(a)(2	NUM
ftr-416	1772	3	)	)	PUNCT
ftr-416	1772	4	.	.	PUNCT
ftr-416	1773	1	cf	cf	NOUN
ftr-416	1773	2	.	.	PUNCT
ftr-416	1774	1	united	united	PROPN
ftr-416	1774	2	dominion	dominion	PROPN
ftr-416	1774	3	indus	indus	PROPN
ftr-416	1774	4	.	.	PROPN
ftr-416	1774	5	,	,	PUNCT
ftr-416	1774	6	inc	inc	PROPN
ftr-416	1774	7	.	.	PROPN
ftr-416	1775	1	v.	v.	PROPN
ftr-416	1775	2	united	united	PROPN
ftr-416	1775	3	states	states	PROPN
ftr-416	1775	4	,	,	PUNCT
ftr-416	1776	1	532	532	NUM
ftr-416	1776	2	u.s	u.s	AUX
ftr-416	1776	3	.	.	PROPN
ftr-416	1776	4	822	822	NUM
ftr-416	1776	5	(	(	PUNCT
ftr-416	1776	6	2001	2001	NUM
ftr-416	1776	7	)	)	PUNCT
ftr-416	1776	8	(	(	PUNCT
ftr-416	1776	9	refusing	refuse	VERB
ftr-416	1776	10	to	to	PART
ftr-416	1776	11	give	give	VERB
ftr-416	1776	12	treasury	treasury	PROPN
ftr-416	1776	13	department	department	NOUN
ftr-416	1776	14	regulations	regulation	NOUN
ftr-416	1776	15	an	an	DET
ftr-416	1776	16	expansive	expansive	ADJ
ftr-416	1776	17	reading	reading	NOUN
ftr-416	1776	18	based	base	VERB
ftr-416	1776	19	,	,	PUNCT
ftr-416	1776	20	in	in	ADP
ftr-416	1776	21	part	part	NOUN
ftr-416	1776	22	,	,	PUNCT
ftr-416	1776	23	on	on	ADP
ftr-416	1776	24	the	the	DET
ftr-416	1776	25	fact	fact	NOUN
ftr-416	1776	26	that	that	SCONJ
ftr-416	1776	27	the	the	DET
ftr-416	1776	28	regulations	regulation	NOUN
ftr-416	1776	29	pre	pre	ADJ
ftr-416	1776	30	-	-	ADJ
ftr-416	1776	31	dated	date	VERB
ftr-416	1776	32	revision	revision	NOUN
ftr-416	1776	33	to	to	ADP
ftr-416	1776	34	the	the	DET
ftr-416	1776	35	relevant	relevant	ADJ
ftr-416	1776	36	statute	statute	NOUN
ftr-416	1776	37	)	)	PUNCT
ftr-416	1776	38	.	.	PUNCT
ftr-416	1777	1	pierce	pierce	PROPN
ftr-416	1777	2	,	,	PUNCT
ftr-416	1777	3	supra	supra	PROPN
ftr-416	1777	4	note	note	PROPN
ftr-416	1777	5	287	287	NUM
ftr-416	1777	6	,	,	PUNCT
ftr-416	1777	7	§	§	PROPN
ftr-416	1777	8	3.5	3.5	NUM
ftr-416	1777	9	.	.	PUNCT
ftr-416	1778	1	in	in	ADP
ftr-416	1778	2	skidmore	skidmore	PROPN
ftr-416	1778	3	,	,	PUNCT
ftr-416	1778	4	the	the	DET
ftr-416	1778	5	united	united	PROPN
ftr-416	1778	6	states	states	PROPN
ftr-416	1778	7	supreme	supreme	PROPN
ftr-416	1778	8	court	court	PROPN
ftr-416	1778	9	held	hold	VERB
ftr-416	1778	10	that	that	DET
ftr-416	1778	11	deference	deference	NOUN
ftr-416	1778	12	given	give	VERB
ftr-416	1778	13	to	to	ADP
ftr-416	1778	14	an	an	DET
ftr-416	1778	15	agency	agency	NOUN
ftr-416	1778	16	interpretation	interpretation	NOUN
ftr-416	1778	17	would	would	AUX
ftr-416	1778	18	be	be	AUX
ftr-416	1778	19	based	base	VERB
ftr-416	1778	20	on	on	ADP
ftr-416	1778	21	its	its	PRON
ftr-416	1778	22	“	"	PUNCT
ftr-416	1778	23	power	power	NOUN
ftr-416	1778	24	to	to	PART
ftr-416	1778	25	persuade	persuade	VERB
ftr-416	1778	26	.	.	PUNCT
ftr-416	1778	27	”288	”288	PROPN
ftr-416	1779	1	the	the	DET
ftr-416	1779	2	united	united	PROPN
ftr-416	1779	3	states	states	PROPN
ftr-416	1779	4	supreme	supreme	PROPN
ftr-416	1779	5	court	court	PROPN
ftr-416	1779	6	noted	note	VERB
ftr-416	1779	7	that	that	SCONJ
ftr-416	1779	8	whether	whether	SCONJ
ftr-416	1779	9	the	the	DET
ftr-416	1779	10	agency	agency	NOUN
ftr-416	1779	11	had	have	AUX
ftr-416	1779	12	been	be	AUX
ftr-416	1779	13	consistent	consistent	ADJ
ftr-416	1779	14	in	in	ADP
ftr-416	1779	15	its	its	PRON
ftr-416	1779	16	earlier	early	ADJ
ftr-416	1779	17	pronouncements	pronouncement	NOUN
ftr-416	1779	18	is	be	AUX
ftr-416	1779	19	relevant	relevant	ADJ
ftr-416	1779	20	to	to	ADP
ftr-416	1779	21	whether	whether	SCONJ
ftr-416	1779	22	its	its	PRON
ftr-416	1779	23	interpretation	interpretation	NOUN
ftr-416	1779	24	is	be	AUX
ftr-416	1779	25	persuasive.289	persuasive.289	VERB
ftr-416	1779	26	the	the	DET
ftr-416	1779	27	irs	irs	PROPN
ftr-416	1779	28	’s	’s	PART
ftr-416	1779	29	hypothetical	hypothetical	ADJ
ftr-416	1779	30	new	new	ADJ
ftr-416	1779	31	ruling	ruling	NOUN
ftr-416	1779	32	would	would	AUX
ftr-416	1779	33	be	be	AUX
ftr-416	1779	34	inconsistent	inconsistent	ADJ
ftr-416	1779	35	with	with	ADP
ftr-416	1779	36	its	its	PRON
ftr-416	1779	37	long	long	ADJ
ftr-416	1779	38	acceptance	acceptance	NOUN
ftr-416	1779	39	of	of	ADP
ftr-416	1779	40	crummey	crummey	NOUN
ftr-416	1779	41	.	.	PUNCT
ftr-416	1780	1	thus	thus	ADV
ftr-416	1780	2	,	,	PUNCT
ftr-416	1780	3	under	under	ADP
ftr-416	1780	4	skidmore	skidmore	NOUN
ftr-416	1780	5	,	,	PUNCT
ftr-416	1780	6	it	it	PRON
ftr-416	1780	7	would	would	AUX
ftr-416	1780	8	probably	probably	ADV
ftr-416	1780	9	receive	receive	VERB
ftr-416	1780	10	little	little	ADJ
ftr-416	1780	11	,	,	PUNCT
ftr-416	1780	12	if	if	SCONJ
ftr-416	1780	13	any	any	PRON
ftr-416	1780	14	,	,	PUNCT
ftr-416	1780	15	deference	deference	NOUN
ftr-416	1780	16	.	.	PUNCT
ftr-416	1781	1	it	it	PRON
ftr-416	1781	2	seems	seem	VERB
ftr-416	1781	3	unlikely	unlikely	ADJ
ftr-416	1781	4	that	that	SCONJ
ftr-416	1781	5	the	the	DET
ftr-416	1781	6	irs	irs	PROPN
ftr-416	1781	7	could	could	AUX
ftr-416	1781	8	eliminate	eliminate	VERB
ftr-416	1781	9	the	the	DET
ftr-416	1781	10	use	use	NOUN
ftr-416	1781	11	of	of	ADP
ftr-416	1781	12	crummey	crummey	NOUN
ftr-416	1781	13	powers	power	NOUN
ftr-416	1781	14	.	.	PUNCT
ftr-416	1782	1	in	in	ADP
ftr-416	1782	2	the	the	DET
ftr-416	1782	3	crummey	crummey	NOUN
ftr-416	1782	4	circuits	circuit	NOUN
ftr-416	1782	5	,	,	PUNCT
ftr-416	1782	6	stare	stare	VERB
ftr-416	1782	7	decisis	decisis	NOUN
ftr-416	1782	8	would	would	AUX
ftr-416	1782	9	support	support	VERB
ftr-416	1782	10	the	the	DET
ftr-416	1782	11	continued	continue	VERB
ftr-416	1782	12	viability	viability	NOUN
ftr-416	1782	13	of	of	ADP
ftr-416	1782	14	crummey.290	crummey.290	PROPN
ftr-416	1782	15	further	far	ADV
ftr-416	1782	16	,	,	PUNCT
ftr-416	1782	17	although	although	SCONJ
ftr-416	1782	18	the	the	DET
ftr-416	1782	19	irs	irs	PROPN
ftr-416	1782	20	would	would	AUX
ftr-416	1782	21	likely	likely	ADV
ftr-416	1782	22	issue	issue	VERB
ftr-416	1782	23	an	an	DET
ftr-416	1782	24	anticrummey	anticrummey	NOUN
ftr-416	1782	25	ruling	ruling	NOUN
ftr-416	1782	26	,	,	PUNCT
ftr-416	1782	27	it	it	PRON
ftr-416	1782	28	would	would	AUX
ftr-416	1782	29	be	be	AUX
ftr-416	1782	30	entitled	entitle	VERB
ftr-416	1782	31	to	to	ADP
ftr-416	1782	32	negligible	negligible	ADJ
ftr-416	1782	33	deference	deference	NOUN
ftr-416	1782	34	by	by	ADP
ftr-416	1782	35	the	the	DET
ftr-416	1782	36	courts	court	NOUN
ftr-416	1782	37	.	.	PUNCT
ftr-416	1783	1	moreover	moreover	ADV
ftr-416	1783	2	,	,	PUNCT
ftr-416	1783	3	congressional	congressional	ADJ
ftr-416	1783	4	inaction	inaction	NOUN
ftr-416	1783	5	and	and	CCONJ
ftr-416	1783	6	taxpayers	taxpayer	NOUN
ftr-416	1783	7	’	'	PUNCT
ftr-416	1783	8	settled	settle	VERB
ftr-416	1783	9	expectations	expectation	NOUN
ftr-416	1783	10	regarding	regard	VERB
ftr-416	1783	11	the	the	DET
ftr-416	1783	12	viability	viability	NOUN
ftr-416	1783	13	of	of	ADP
ftr-416	1783	14	crummey	crummey	PROPN
ftr-416	1783	15	would	would	AUX
ftr-416	1783	16	likely	likely	ADV
ftr-416	1783	17	undermine	undermine	VERB
ftr-416	1783	18	the	the	DET
ftr-416	1783	19	irs	irs	PROPN
ftr-416	1783	20	’s	’s	PART
ftr-416	1783	21	efforts.291	efforts.291	PROPN
ftr-416	1783	22	2	2	NUM
ftr-416	1783	23	.	.	PUNCT
ftr-416	1783	24	action	action	NOUN
ftr-416	1783	25	by	by	ADP
ftr-416	1783	26	the	the	DET
ftr-416	1783	27	treasury	treasury	PROPN
ftr-416	1783	28	department	department	PROPN
ftr-416	1783	29	–	–	PUNCT
ftr-416	1783	30	the	the	DET
ftr-416	1783	31	treasury	treasury	PROPN
ftr-416	1783	32	department	department	NOUN
ftr-416	1783	33	could	could	AUX
ftr-416	1783	34	attempt	attempt	VERB
ftr-416	1783	35	to	to	PART
ftr-416	1783	36	end	end	VERB
ftr-416	1783	37	the	the	DET
ftr-416	1783	38	use	use	NOUN
ftr-416	1783	39	of	of	ADP
ftr-416	1783	40	crummey	crummey	NOUN
ftr-416	1783	41	powers	power	NOUN
ftr-416	1783	42	by	by	ADP
ftr-416	1783	43	promulgating	promulgate	VERB
ftr-416	1783	44	a	a	DET
ftr-416	1783	45	regulation.292	regulation.292	NOUN
ftr-416	1783	46	most	most	ADJ
ftr-416	1783	47	of	of	ADP
ftr-416	1783	48	the	the	DET
ftr-416	1783	49	analysis	analysis	NOUN
ftr-416	1783	50	concerning	concern	VERB
ftr-416	1783	51	action	action	NOUN
ftr-416	1783	52	by	by	ADP
ftr-416	1783	53	the	the	DET
ftr-416	1783	54	irs	irs	PROPN
ftr-416	1783	55	is	be	AUX
ftr-416	1783	56	the	the	DET
ftr-416	1783	57	same	same	ADJ
ftr-416	1783	58	in	in	ADP
ftr-416	1783	59	the	the	DET
ftr-416	1783	60	case	case	NOUN
ftr-416	1783	61	of	of	ADP
ftr-416	1783	62	action	action	NOUN
ftr-416	1783	63	by	by	ADP
ftr-416	1783	64	the	the	DET
ftr-416	1783	65	treasury	treasury	PROPN
ftr-416	1783	66	department	department	PROPN
ftr-416	1783	67	.	.	PUNCT
ftr-416	1784	1	the	the	DET
ftr-416	1784	2	crucial	crucial	ADJ
ftr-416	1784	3	difference	difference	NOUN
ftr-416	1784	4	is	be	AUX
ftr-416	1784	5	the	the	DET
ftr-416	1784	6	degree	degree	NOUN
ftr-416	1784	7	of	of	ADP
ftr-416	1784	8	deference	deference	NOUN
ftr-416	1784	9	afforded	afford	VERB
ftr-416	1784	10	to	to	ADP
ftr-416	1784	11	actions	action	NOUN
ftr-416	1784	12	by	by	ADP
ftr-416	1784	13	each	each	PRON
ftr-416	1784	14	.	.	PUNCT
ftr-416	1785	1	specifically	specifically	ADV
ftr-416	1785	2	,	,	PUNCT
ftr-416	1785	3	treasury	treasury	PROPN
ftr-416	1785	4	department	department	PROPN
ftr-416	1785	5	regulations	regulation	NOUN
ftr-416	1785	6	are	be	AUX
ftr-416	1785	7	generally	generally	ADV
ftr-416	1785	8	afforded	afford	VERB
ftr-416	1785	9	chevron	chevron	NOUN
ftr-416	1785	10	deference	deference	NOUN
ftr-416	1785	11	as	as	SCONJ
ftr-416	1785	12	described	describe	VERB
ftr-416	1785	13	in	in	ADP
ftr-416	1785	14	chevron	chevron	PROPN
ftr-416	1785	15	v.	v.	ADP
ftr-416	1785	16	national	national	ADJ
ftr-416	1785	17	resources	resource	NOUN
ftr-416	1785	18	defenses	defense	VERB
ftr-416	1785	19	council.293	council.293	NOUN
ftr-416	1785	20	in	in	ADP
ftr-416	1785	21	chevron	chevron	NOUN
ftr-416	1785	22	,	,	PUNCT
ftr-416	1785	23	the	the	DET
ftr-416	1785	24	united	united	PROPN
ftr-416	1785	25	states	states	PROPN
ftr-416	1785	26	supreme	supreme	PROPN
ftr-416	1785	27	court	court	PROPN
ftr-416	1785	28	held	hold	VERB
ftr-416	1785	29	that	that	SCONJ
ftr-416	1785	30	the	the	DET
ftr-416	1785	31	courts	court	NOUN
ftr-416	1785	32	must	must	AUX
ftr-416	1785	33	defer	defer	VERB
ftr-416	1785	34	to	to	ADP
ftr-416	1785	35	an	an	DET
ftr-416	1785	36	agency	agency	NOUN
ftr-416	1785	37	’s	’s	PART
ftr-416	1785	38	interpretation	interpretation	NOUN
ftr-416	1785	39	of	of	ADP
ftr-416	1785	40	the	the	DET
ftr-416	1785	41	statute	statute	NOUN
ftr-416	1785	42	the	the	DET
ftr-416	1785	43	agency	agency	NOUN
ftr-416	1785	44	administers	administer	VERB
ftr-416	1785	45	if	if	SCONJ
ftr-416	1785	46	:	:	PUNCT
ftr-416	1785	47	(	(	PUNCT
ftr-416	1785	48	1	1	X
ftr-416	1785	49	)	)	PUNCT
ftr-416	1785	50	the	the	DET
ftr-416	1785	51	statute	statute	NOUN
ftr-416	1785	52	is	be	AUX
ftr-416	1785	53	silent	silent	ADJ
ftr-416	1785	54	or	or	CCONJ
ftr-416	1785	55	ambiguous	ambiguous	ADJ
ftr-416	1785	56	on	on	ADP
ftr-416	1785	57	the	the	DET
ftr-416	1785	58	“	"	PUNCT
ftr-416	1785	59	precise	precise	ADJ
ftr-416	1785	60	issue	issue	NOUN
ftr-416	1785	61	”	"	PUNCT
ftr-416	1785	62	addressed	address	VERB
ftr-416	1785	63	by	by	ADP
ftr-416	1785	64	the	the	DET
ftr-416	1785	65	242	242	NUM
ftr-416	1785	66	florida	florida	PROPN
ftr-416	1785	67	tax	tax	NOUN
ftr-416	1785	68	review	review	NOUN
ftr-416	1785	69	[	[	X
ftr-416	1785	70	vol.6:2	vol.6:2	VERB
ftr-416	1785	71	294	294	NUM
ftr-416	1785	72	.	.	PUNCT
ftr-416	1786	1	467	467	NUM
ftr-416	1786	2	u.s	u.s	PROPN
ftr-416	1786	3	.	.	PROPN
ftr-416	1786	4	at	at	ADP
ftr-416	1786	5	843	843	NUM
ftr-416	1786	6	.	.	PUNCT
ftr-416	1787	1	the	the	DET
ftr-416	1787	2	agency	agency	NOUN
ftr-416	1787	3	’s	’s	PART
ftr-416	1787	4	“	"	PUNCT
ftr-416	1787	5	permissible	permissible	ADJ
ftr-416	1787	6	construction	construction	NOUN
ftr-416	1787	7	”	"	PUNCT
ftr-416	1787	8	will	will	AUX
ftr-416	1787	9	prevail	prevail	VERB
ftr-416	1787	10	even	even	ADV
ftr-416	1787	11	if	if	SCONJ
ftr-416	1787	12	the	the	DET
ftr-416	1787	13	court	court	NOUN
ftr-416	1787	14	would	would	AUX
ftr-416	1787	15	have	have	AUX
ftr-416	1787	16	chosen	choose	VERB
ftr-416	1787	17	a	a	DET
ftr-416	1787	18	different	different	ADJ
ftr-416	1787	19	interpretation	interpretation	NOUN
ftr-416	1787	20	of	of	ADP
ftr-416	1787	21	the	the	DET
ftr-416	1787	22	statute	statute	NOUN
ftr-416	1787	23	.	.	PUNCT
ftr-416	1788	1	i	i	PRON
ftr-416	1788	2	d.	d.	PROPN
ftr-416	1788	3	at	at	ADP
ftr-416	1788	4	843	843	NUM
ftr-416	1788	5	,	,	PUNCT
ftr-416	1788	6	n.	n.	NOUN
ftr-416	1788	7	11	11	NUM
ftr-416	1788	8	.	.	PUNCT
ftr-416	1788	9	295	295	NUM
ftr-416	1788	10	.	.	PUNCT
ftr-416	1789	1	irc	irc	PROPN
ftr-416	1789	2	§	§	PROPN
ftr-416	1789	3	2503(b	2503(b	NUM
ftr-416	1789	4	)	)	PUNCT
ftr-416	1789	5	.	.	PUNCT
ftr-416	1790	1	296	296	X
ftr-416	1790	2	.	.	PUNCT
ftr-416	1791	1	chevron	chevron	NOUN
ftr-416	1791	2	,	,	PUNCT
ftr-416	1791	3	467	467	NUM
ftr-416	1791	4	u.s	u.s	PROPN
ftr-416	1791	5	.	.	PROPN
ftr-416	1791	6	at	at	ADP
ftr-416	1791	7	843	843	NUM
ftr-416	1791	8	;	;	PUNCT
ftr-416	1791	9	see	see	VERB
ftr-416	1791	10	also	also	ADV
ftr-416	1791	11	supra	supra	PROPN
ftr-416	1791	12	note	note	VERB
ftr-416	1791	13	294	294	NUM
ftr-416	1791	14	and	and	CCONJ
ftr-416	1791	15	accompanying	accompany	VERB
ftr-416	1791	16	text	text	NOUN
ftr-416	1791	17	.	.	PUNCT
ftr-416	1792	1	297	297	NUM
ftr-416	1792	2	.	.	PUNCT
ftr-416	1793	1	chevron	chevron	NOUN
ftr-416	1793	2	,	,	PUNCT
ftr-416	1793	3	467	467	NUM
ftr-416	1793	4	u.s	u.s	PROPN
ftr-416	1793	5	.	.	PROPN
ftr-416	1793	6	at	at	ADP
ftr-416	1793	7	843	843	NUM
ftr-416	1793	8	.	.	PUNCT
ftr-416	1793	9	298	298	NUM
ftr-416	1793	10	.	.	PUNCT
ftr-416	1794	1	richard	richard	PROPN
ftr-416	1794	2	j.	j.	PROPN
ftr-416	1794	3	pierce	pierce	PROPN
ftr-416	1794	4	,	,	PUNCT
ftr-416	1794	5	jr	jr	PROPN
ftr-416	1794	6	.	.	PROPN
ftr-416	1794	7	,	,	PUNCT
ftr-416	1794	8	reconciling	reconcile	VERB
ftr-416	1794	9	chevron	chevron	NOUN
ftr-416	1794	10	and	and	CCONJ
ftr-416	1794	11	stare	stare	ADJ
ftr-416	1794	12	decisis	decisis	NOUN
ftr-416	1794	13	,	,	PUNCT
ftr-416	1794	14	85	85	NUM
ftr-416	1794	15	geo	geo	PROPN
ftr-416	1794	16	.	.	PUNCT
ftr-416	1794	17	l.j	l.j	PROPN
ftr-416	1794	18	.	.	PROPN
ftr-416	1794	19	2225	2225	NUM
ftr-416	1794	20	,	,	PUNCT
ftr-416	1794	21	2225	2225	NUM
ftr-416	1794	22	-	-	SYM
ftr-416	1794	23	26	26	NUM
ftr-416	1794	24	(	(	PUNCT
ftr-416	1794	25	1997	1997	NUM
ftr-416	1794	26	)	)	PUNCT
ftr-416	1794	27	.	.	PUNCT
ftr-416	1795	1	299	299	NUM
ftr-416	1795	2	.	.	X
ftr-416	1795	3	lechmere	lechmere	ADV
ftr-416	1795	4	v.	v.	CCONJ
ftr-416	1795	5	nlrb	nlrb	ADV
ftr-416	1795	6	,	,	PUNCT
ftr-416	1795	7	502	502	NUM
ftr-416	1795	8	u	u	NOUN
ftr-416	1795	9	.s	.s	NOUN
ftr-416	1795	10	.	.	PUNCT
ftr-416	1796	1	527	527	NUM
ftr-416	1796	2	,	,	PUNCT
ftr-416	1796	3	536	536	NUM
ftr-416	1796	4	-	-	SYM
ftr-416	1796	5	37	37	NUM
ftr-416	1796	6	(	(	PUNCT
ftr-416	1796	7	1992	1992	NUM
ftr-416	1796	8	)	)	PUNCT
ftr-416	1796	9	;	;	PUNCT
ftr-416	1796	10	pierce	pierce	PROPN
ftr-416	1796	11	,	,	PUNCT
ftr-416	1796	12	supra	supra	PROPN
ftr-416	1796	13	note	note	PROPN
ftr-416	1796	14	287	287	NUM
ftr-416	1796	15	,	,	PUNCT
ftr-416	1796	16	§	§	PROPN
ftr-416	1796	17	3.6	3.6	NUM
ftr-416	1796	18	.	.	PUNCT
ftr-416	1797	1	300	300	NUM
ftr-416	1797	2	.	.	PUNCT
ftr-416	1798	1	pierce	pierce	PROPN
ftr-416	1798	2	,	,	PUNCT
ftr-416	1798	3	supra	supra	PROPN
ftr-416	1798	4	note	note	PROPN
ftr-416	1798	5	298	298	NUM
ftr-416	1798	6	,	,	PUNCT
ftr-416	1798	7	at	at	ADP
ftr-416	1798	8	2253	2253	NUM
ftr-416	1798	9	.	.	PUNCT
ftr-416	1799	1	301	301	NUM
ftr-416	1799	2	.	.	PUNCT
ftr-416	1800	1	pierce	pierce	PROPN
ftr-416	1800	2	,	,	PUNCT
ftr-416	1800	3	supra	supra	PROPN
ftr-416	1800	4	note	note	PROPN
ftr-416	1800	5	287	287	NUM
ftr-416	1800	6	,	,	PUNCT
ftr-416	1800	7	§	§	PROPN
ftr-416	1800	8	3.6	3.6	NUM
ftr-416	1800	9	.	.	PUNCT
ftr-416	1801	1	for	for	ADP
ftr-416	1801	2	example	example	NOUN
ftr-416	1801	3	,	,	PUNCT
ftr-416	1801	4	the	the	DET
ftr-416	1801	5	second	second	ADJ
ftr-416	1801	6	circuit	circuit	NOUN
ftr-416	1801	7	held	hold	VERB
ftr-416	1801	8	that	that	SCONJ
ftr-416	1801	9	an	an	DET
ftr-416	1801	10	administrative	administrative	ADJ
ftr-416	1801	11	regulation	regulation	NOUN
ftr-416	1801	12	that	that	PRON
ftr-416	1801	13	was	be	AUX
ftr-416	1801	14	inconsistent	inconsistent	ADJ
ftr-416	1801	15	with	with	ADP
ftr-416	1801	16	an	an	DET
ftr-416	1801	17	earlier	early	ADJ
ftr-416	1801	18	decision	decision	NOUN
ftr-416	1801	19	by	by	ADP
ftr-416	1801	20	the	the	DET
ftr-416	1801	21	same	same	ADJ
ftr-416	1801	22	court	court	NOUN
ftr-416	1801	23	would	would	AUX
ftr-416	1801	24	be	be	AUX
ftr-416	1801	25	upheld	uphold	VERB
ftr-416	1801	26	unless	unless	SCONJ
ftr-416	1801	27	the	the	DET
ftr-416	1801	28	regulation	regulation	NOUN
ftr-416	1801	29	“	"	PUNCT
ftr-416	1801	30	exceeded	exceed	VERB
ftr-416	1801	31	the	the	DET
ftr-416	1801	32	secretary	secretary	NOUN
ftr-416	1801	33	’s	’s	PART
ftr-416	1801	34	authority	authority	NOUN
ftr-416	1801	35	[	[	X
ftr-416	1801	36	or	or	CCONJ
ftr-416	1801	37	is	be	AUX
ftr-416	1801	38	]	]	PUNCT
ftr-416	1801	39	arbitrary	arbitrary	ADJ
ftr-416	1801	40	and	and	CCONJ
ftr-416	1801	41	capricious	capricious	ADJ
ftr-416	1801	42	.	.	PUNCT
ftr-416	1801	43	”	"	PUNCT
ftr-416	1802	1	schisler	schisler	PROPN
ftr-416	1802	2	v.	v.	PROPN
ftr-416	1802	3	sullivan	sullivan	PROPN
ftr-416	1802	4	,	,	PUNCT
ftr-416	1802	5	3	3	NUM
ftr-416	1802	6	f.3d	f.3d	NUM
ftr-416	1802	7	563	563	NUM
ftr-416	1802	8	,	,	PUNCT
ftr-416	1802	9	568	568	NUM
ftr-416	1802	10	(	(	PUNCT
ftr-416	1802	11	2d	2d	NUM
ftr-416	1802	12	cir	cir	NOUN
ftr-416	1802	13	.	.	PUNCT
ftr-416	1802	14	1993	1993	NUM
ftr-416	1802	15	)	)	PUNCT
ftr-416	1803	1	(	(	PUNCT
ftr-416	1803	2	citation	citation	NOUN
ftr-416	1803	3	omitted	omit	VERB
ftr-416	1803	4	)	)	PUNCT
ftr-416	1803	5	.	.	PUNCT
ftr-416	1804	1	similarly	similarly	ADV
ftr-416	1804	2	,	,	PUNCT
ftr-416	1804	3	in	in	ADP
ftr-416	1804	4	aguirre	aguirre	PROPN
ftr-416	1804	5	v.	v.	ADP
ftr-416	1804	6	ins	ins	PROPN
ftr-416	1804	7	,	,	PUNCT
ftr-416	1804	8	the	the	DET
ftr-416	1804	9	second	second	ADJ
ftr-416	1804	10	circuit	circuit	NOUN
ftr-416	1804	11	addressed	address	VERB
ftr-416	1804	12	the	the	DET
ftr-416	1804	13	i.n.s	i.n.	NOUN
ftr-416	1804	14	.	.	PROPN
ftr-416	1804	15	’s	’s	PART
ftr-416	1804	16	interpretation	interpretation	NOUN
ftr-416	1804	17	of	of	ADP
ftr-416	1804	18	a	a	DET
ftr-416	1804	19	statute	statute	NOUN
ftr-416	1804	20	that	that	PRON
ftr-416	1804	21	was	be	AUX
ftr-416	1804	22	inconsistent	inconsistent	ADJ
ftr-416	1804	23	with	with	ADP
ftr-416	1804	24	second	second	ADJ
ftr-416	1804	25	circuit	circuit	NOUN
ftr-416	1804	26	precedent	precedent	NOUN
ftr-416	1804	27	.	.	PUNCT
ftr-416	1805	1	79	79	NUM
ftr-416	1805	2	f.3d	f.3d	NUM
ftr-416	1805	3	315	315	NUM
ftr-416	1805	4	(	(	PUNCT
ftr-416	1805	5	2d	2d	NUM
ftr-416	1805	6	cir	cir	NOUN
ftr-416	1805	7	.	.	PUNCT
ftr-416	1805	8	1996	1996	NUM
ftr-416	1805	9	)	)	PUNCT
ftr-416	1805	10	.	.	PUNCT
ftr-416	1806	1	the	the	DET
ftr-416	1806	2	earlier	early	ADJ
ftr-416	1806	3	decision	decision	NOUN
ftr-416	1806	4	,	,	PUNCT
ftr-416	1806	5	however	however	ADV
ftr-416	1806	6	,	,	PUNCT
ftr-416	1806	7	noted	note	VERB
ftr-416	1806	8	that	that	SCONJ
ftr-416	1806	9	the	the	DET
ftr-416	1806	10	court	court	NOUN
ftr-416	1806	11	’s	’s	PART
ftr-416	1806	12	analysis	analysis	NOUN
ftr-416	1806	13	was	be	AUX
ftr-416	1806	14	based	base	VERB
ftr-416	1806	15	on	on	ADP
ftr-416	1806	16	the	the	DET
ftr-416	1806	17	plain	plain	ADJ
ftr-416	1806	18	meaning	meaning	NOUN
ftr-416	1806	19	of	of	ADP
ftr-416	1806	20	the	the	DET
ftr-416	1806	21	statute	statute	NOUN
ftr-416	1806	22	.	.	PUNCT
ftr-416	1807	1	jenkins	jenkins	PROPN
ftr-416	1807	2	v.	v.	ADP
ftr-416	1807	3	ins	ins	PROPN
ftr-416	1807	4	,	,	PUNCT
ftr-416	1807	5	32	32	NUM
ftr-416	1807	6	f.3d	f.3d	NUM
ftr-416	1807	7	11	11	NUM
ftr-416	1807	8	,	,	PUNCT
ftr-416	1807	9	14	14	NUM
ftr-416	1807	10	(	(	PUNCT
ftr-416	1807	11	2d	2d	NUM
ftr-416	1807	12	cir	cir	NOUN
ftr-416	1807	13	.	.	PROPN
ftr-416	1807	14	1994	1994	NUM
ftr-416	1807	15	)	)	PUNCT
ftr-416	1807	16	;	;	PUNCT
ftr-416	1807	17	see	see	VERB
ftr-416	1807	18	also	also	ADV
ftr-416	1807	19	pierce	pierce	PROPN
ftr-416	1807	20	,	,	PUNCT
ftr-416	1807	21	supra	supra	PROPN
ftr-416	1807	22	note	note	PROPN
ftr-416	1807	23	287	287	NUM
ftr-416	1807	24	,	,	PUNCT
ftr-416	1807	25	§	§	PROPN
ftr-416	1807	26	3.6	3.6	NUM
ftr-416	1807	27	.	.	PUNCT
ftr-416	1808	1	the	the	DET
ftr-416	1808	2	aguirre	aguirre	PROPN
ftr-416	1808	3	court	court	NOUN
ftr-416	1808	4	held	hold	VERB
ftr-416	1808	5	that	that	SCONJ
ftr-416	1808	6	the	the	DET
ftr-416	1808	7	agency	agency	NOUN
ftr-416	1808	8	can	can	AUX
ftr-416	1808	9	not	not	PART
ftr-416	1808	10	compel	compel	VERB
ftr-416	1808	11	the	the	DET
ftr-416	1808	12	court	court	NOUN
ftr-416	1808	13	to	to	PART
ftr-416	1808	14	abandon	abandon	VERB
ftr-416	1808	15	its	its	PRON
ftr-416	1808	16	earlier	early	ADJ
ftr-416	1808	17	decision	decision	NOUN
ftr-416	1808	18	,	,	PUNCT
ftr-416	1808	19	however	however	ADV
ftr-416	1808	20	,	,	PUNCT
ftr-416	1808	21	the	the	DET
ftr-416	1808	22	court	court	NOUN
ftr-416	1808	23	may	may	AUX
ftr-416	1808	24	,	,	PUNCT
ftr-416	1808	25	in	in	ADP
ftr-416	1808	26	light	light	NOUN
ftr-416	1808	27	of	of	ADP
ftr-416	1808	28	the	the	DET
ftr-416	1808	29	agency	agency	NOUN
ftr-416	1808	30	’s	’s	PART
ftr-416	1808	31	interpretation	interpretation	NOUN
ftr-416	1808	32	,	,	PUNCT
ftr-416	1808	33	make	make	VERB
ftr-416	1808	34	“	"	PUNCT
ftr-416	1808	35	an	an	DET
ftr-416	1808	36	independent	independent	ADJ
ftr-416	1808	37	decision	decision	NOUN
ftr-416	1808	38	whether	whether	SCONJ
ftr-416	1808	39	.	.	PUNCT
ftr-416	1808	40	.	.	PUNCT
ftr-416	1808	41	.	.	PUNCT
ftr-416	1809	1	a	a	DET
ftr-416	1809	2	revised	revise	VERB
ftr-416	1809	3	reading	reading	NOUN
ftr-416	1809	4	of	of	ADP
ftr-416	1809	5	the	the	DET
ftr-416	1809	6	statute	statute	NOUN
ftr-416	1809	7	”	"	PUNCT
ftr-416	1809	8	was	be	AUX
ftr-416	1809	9	required	require	VERB
ftr-416	1809	10	.	.	PUNCT
ftr-416	1810	1	aguirre	aguirre	PROPN
ftr-416	1810	2	79	79	NUM
ftr-416	1810	3	f.3d	f.3d	NUM
ftr-416	1810	4	at	at	ADP
ftr-416	1810	5	317	317	NUM
ftr-416	1810	6	.	.	PUNCT
ftr-416	1811	1	in	in	ADP
ftr-416	1811	2	the	the	DET
ftr-416	1811	3	interest	interest	NOUN
ftr-416	1811	4	of	of	ADP
ftr-416	1811	5	uniform	uniform	ADJ
ftr-416	1811	6	application	application	NOUN
ftr-416	1811	7	of	of	ADP
ftr-416	1811	8	the	the	DET
ftr-416	1811	9	immigration	immigration	NOUN
ftr-416	1811	10	laws	law	NOUN
ftr-416	1811	11	,	,	PUNCT
ftr-416	1811	12	the	the	DET
ftr-416	1811	13	court	court	NOUN
ftr-416	1811	14	adopted	adopt	VERB
ftr-416	1811	15	the	the	DET
ftr-416	1811	16	agency	agency	NOUN
ftr-416	1811	17	’s	’s	PART
ftr-416	1811	18	interpretation	interpretation	NOUN
ftr-416	1811	19	.	.	PUNCT
ftr-416	1812	1	i	i	PRON
ftr-416	1812	2	d.	d.	PROPN
ftr-416	1812	3	;	;	PUNCT
ftr-416	1812	4	pierce	pierce	PROPN
ftr-416	1812	5	,	,	PUNCT
ftr-416	1812	6	supra	supra	PROPN
ftr-416	1812	7	note	note	PROPN
ftr-416	1812	8	287	287	NUM
ftr-416	1812	9	,	,	PUNCT
ftr-416	1812	10	§	§	PROPN
ftr-416	1812	11	3.6	3.6	NUM
ftr-416	1812	12	.	.	PUNCT
ftr-416	1813	1	similarly	similarly	ADV
ftr-416	1813	2	,	,	PUNCT
ftr-416	1813	3	in	in	ADP
ftr-416	1813	4	chemical	chemical	PROPN
ftr-416	1813	5	waste	waste	PROPN
ftr-416	1813	6	management	management	PROPN
ftr-416	1813	7	,	,	PUNCT
ftr-416	1813	8	inc	inc	PROPN
ftr-416	1813	9	.	.	PROPN
ftr-416	1814	1	v.	v.	PROPN
ftr-416	1814	2	e.p.a	e.p.a	PROPN
ftr-416	1814	3	.	.	PROPN
ftr-416	1815	1	,	,	PUNCT
ftr-416	1815	2	the	the	DET
ftr-416	1815	3	d.c	d.c	PROPN
ftr-416	1815	4	.	.	PUNCT
ftr-416	1815	5	court	court	PROPN
ftr-416	1815	6	of	of	ADP
ftr-416	1815	7	appeals	appeals	PROPN
ftr-416	1815	8	upheld	uphold	VERB
ftr-416	1815	9	a	a	DET
ftr-416	1815	10	regulation	regulation	NOUN
ftr-416	1815	11	even	even	ADV
ftr-416	1815	12	though	though	SCONJ
ftr-416	1815	13	the	the	DET
ftr-416	1815	14	regulation	regulation	NOUN
ftr-416	1815	15	was	be	AUX
ftr-416	1815	16	inconsistent	inconsistent	ADJ
ftr-416	1815	17	with	with	ADP
ftr-416	1815	18	both	both	DET
ftr-416	1815	19	prior	prior	ADJ
ftr-416	1815	20	agency	agency	NOUN
ftr-416	1815	21	interpretations	interpretation	NOUN
ftr-416	1815	22	of	of	ADP
ftr-416	1815	23	the	the	DET
ftr-416	1815	24	statute	statute	NOUN
ftr-416	1815	25	and	and	CCONJ
ftr-416	1815	26	decisions	decision	NOUN
ftr-416	1815	27	by	by	ADP
ftr-416	1815	28	that	that	DET
ftr-416	1815	29	court	court	NOUN
ftr-416	1815	30	.	.	PUNCT
ftr-416	1816	1	873	873	NUM
ftr-416	1816	2	f.2d	f.2d	NOUN
ftr-416	1816	3	1477	1477	NUM
ftr-416	1816	4	,	,	PUNCT
ftr-416	1816	5	1481	1481	NUM
ftr-416	1816	6	(	(	PUNCT
ftr-416	1816	7	d.c	d.c	PROPN
ftr-416	1816	8	.	.	PROPN
ftr-416	1816	9	cir	cir	PROPN
ftr-416	1816	10	.	.	PROPN
ftr-416	1816	11	1989	1989	NUM
ftr-416	1816	12	)	)	PUNCT
ftr-416	1816	13	.	.	PUNCT
ftr-416	1817	1	agency	agency	NOUN
ftr-416	1817	2	,	,	PUNCT
ftr-416	1817	3	and	and	CCONJ
ftr-416	1817	4	(	(	PUNCT
ftr-416	1817	5	2	2	X
ftr-416	1817	6	)	)	PUNCT
ftr-416	1817	7	the	the	DET
ftr-416	1817	8	agency	agency	NOUN
ftr-416	1817	9	’s	’s	PART
ftr-416	1817	10	interpretation	interpretation	NOUN
ftr-416	1817	11	is	be	AUX
ftr-416	1817	12	“	"	PUNCT
ftr-416	1817	13	based	base	VERB
ftr-416	1817	14	on	on	ADP
ftr-416	1817	15	a	a	DET
ftr-416	1817	16	permissible	permissible	ADJ
ftr-416	1817	17	construction	construction	NOUN
ftr-416	1817	18	of	of	ADP
ftr-416	1817	19	the	the	DET
ftr-416	1817	20	statute	statute	NOUN
ftr-416	1817	21	.	.	PUNCT
ftr-416	1817	22	”294	”294	PUNCT
ftr-416	1818	1	if	if	SCONJ
ftr-416	1818	2	the	the	DET
ftr-416	1818	3	treasury	treasury	PROPN
ftr-416	1818	4	department	department	PROPN
ftr-416	1818	5	were	be	AUX
ftr-416	1818	6	writing	write	VERB
ftr-416	1818	7	on	on	ADP
ftr-416	1818	8	a	a	DET
ftr-416	1818	9	clean	clean	ADJ
ftr-416	1818	10	slate	slate	NOUN
ftr-416	1818	11	,	,	PUNCT
ftr-416	1818	12	an	an	DET
ftr-416	1818	13	interpretation	interpretation	NOUN
ftr-416	1818	14	of	of	ADP
ftr-416	1818	15	the	the	DET
ftr-416	1818	16	term	term	NOUN
ftr-416	1818	17	future	future	ADJ
ftr-416	1818	18	interest295	interest295	PROPN
ftr-416	1818	19	that	that	PRON
ftr-416	1818	20	precludes	preclude	VERB
ftr-416	1818	21	the	the	DET
ftr-416	1818	22	use	use	NOUN
ftr-416	1818	23	of	of	ADP
ftr-416	1818	24	crummey	crummey	ADJ
ftr-416	1818	25	powers	power	NOUN
ftr-416	1818	26	would	would	AUX
ftr-416	1818	27	clearly	clearly	ADV
ftr-416	1818	28	be	be	AUX
ftr-416	1818	29	a	a	DET
ftr-416	1818	30	“	"	PUNCT
ftr-416	1818	31	permissible	permissible	ADJ
ftr-416	1818	32	construction	construction	NOUN
ftr-416	1818	33	.	.	PUNCT
ftr-416	1818	34	”296	”296	PUNCT
ftr-416	1819	1	thus	thus	ADV
ftr-416	1819	2	,	,	PUNCT
ftr-416	1819	3	the	the	DET
ftr-416	1819	4	hypothetical	hypothetical	ADJ
ftr-416	1819	5	treasury	treasury	PROPN
ftr-416	1819	6	department	department	PROPN
ftr-416	1819	7	regulation	regulation	NOUN
ftr-416	1819	8	would	would	AUX
ftr-416	1819	9	be	be	AUX
ftr-416	1819	10	upheld.297	upheld.297	PROPN
ftr-416	1819	11	the	the	DET
ftr-416	1819	12	treasury	treasury	PROPN
ftr-416	1819	13	department	department	NOUN
ftr-416	1819	14	is	be	AUX
ftr-416	1819	15	not	not	PART
ftr-416	1819	16	,	,	PUNCT
ftr-416	1819	17	however	however	ADV
ftr-416	1819	18	,	,	PUNCT
ftr-416	1819	19	writing	write	VERB
ftr-416	1819	20	on	on	ADP
ftr-416	1819	21	a	a	DET
ftr-416	1819	22	clear	clear	ADJ
ftr-416	1819	23	slate	slate	NOUN
ftr-416	1819	24	.	.	PUNCT
ftr-416	1820	1	in	in	ADP
ftr-416	1820	2	the	the	DET
ftr-416	1820	3	crummey	crummey	NOUN
ftr-416	1820	4	circuits	circuit	NOUN
ftr-416	1820	5	,	,	PUNCT
ftr-416	1820	6	the	the	DET
ftr-416	1820	7	hypothetical	hypothetical	ADJ
ftr-416	1820	8	treasury	treasury	PROPN
ftr-416	1820	9	department	department	PROPN
ftr-416	1820	10	regulation	regulation	NOUN
ftr-416	1820	11	would	would	AUX
ftr-416	1820	12	cause	cause	VERB
ftr-416	1820	13	a	a	DET
ftr-416	1820	14	conflict	conflict	NOUN
ftr-416	1820	15	between	between	ADP
ftr-416	1820	16	two	two	NUM
ftr-416	1820	17	conflicting	conflicting	ADJ
ftr-416	1820	18	policies	policy	NOUN
ftr-416	1820	19	:	:	PUNCT
ftr-416	1820	20	chevron	chevron	NOUN
ftr-416	1820	21	deference	deference	NOUN
ftr-416	1820	22	and	and	CCONJ
ftr-416	1820	23	stare	stare	VERB
ftr-416	1820	24	decisis.298	decisis.298	PROPN
ftr-416	1820	25	the	the	DET
ftr-416	1820	26	united	united	PROPN
ftr-416	1820	27	states	states	PROPN
ftr-416	1820	28	supreme	supreme	PROPN
ftr-416	1820	29	court	court	PROPN
ftr-416	1820	30	has	have	AUX
ftr-416	1820	31	held	hold	VERB
ftr-416	1820	32	that	that	PRON
ftr-416	1820	33	stare	stare	VERB
ftr-416	1820	34	decisis	decisis	NOUN
ftr-416	1820	35	for	for	ADP
ftr-416	1820	36	its	its	PRON
ftr-416	1820	37	decisions	decision	NOUN
ftr-416	1820	38	trumps	trump	VERB
ftr-416	1820	39	agency	agency	NOUN
ftr-416	1820	40	regulations.299	regulations.299	NUM
ftr-416	1820	41	the	the	DET
ftr-416	1820	42	supreme	supreme	PROPN
ftr-416	1820	43	court	court	PROPN
ftr-416	1820	44	has	have	AUX
ftr-416	1820	45	not	not	PART
ftr-416	1820	46	,	,	PUNCT
ftr-416	1820	47	however	however	ADV
ftr-416	1820	48	,	,	PUNCT
ftr-416	1820	49	addressed	address	VERB
ftr-416	1820	50	this	this	DET
ftr-416	1820	51	issue	issue	NOUN
ftr-416	1820	52	with	with	ADP
ftr-416	1820	53	respect	respect	NOUN
ftr-416	1820	54	to	to	ADP
ftr-416	1820	55	decisions	decision	NOUN
ftr-416	1820	56	of	of	ADP
ftr-416	1820	57	the	the	DET
ftr-416	1820	58	lower	low	ADJ
ftr-416	1820	59	courts.300	courts.300	NOUN
ftr-416	1820	60	generally	generally	ADV
ftr-416	1820	61	,	,	PUNCT
ftr-416	1820	62	lower	low	ADJ
ftr-416	1820	63	courts	court	NOUN
ftr-416	1820	64	have	have	AUX
ftr-416	1820	65	deferred	defer	VERB
ftr-416	1820	66	to	to	ADP
ftr-416	1820	67	the	the	DET
ftr-416	1820	68	agency	agency	NOUN
ftr-416	1820	69	’s	’s	PART
ftr-416	1820	70	interpretation	interpretation	NOUN
ftr-416	1820	71	and	and	CCONJ
ftr-416	1820	72	overruled	overrule	VERB
ftr-416	1820	73	their	their	PRON
ftr-416	1820	74	earlier	early	ADJ
ftr-416	1820	75	decision.301	decision.301	NOUN
ftr-416	1820	76	it	it	PRON
ftr-416	1820	77	seems	seem	VERB
ftr-416	1820	78	likely	likely	ADJ
ftr-416	1820	79	that	that	SCONJ
ftr-416	1820	80	a	a	DET
ftr-416	1820	81	treasury	treasury	PROPN
ftr-416	1820	82	department	department	NOUN
ftr-416	1820	83	regulation	regulation	NOUN
ftr-416	1820	84	in	in	ADP
ftr-416	1820	85	abrogation	abrogation	NOUN
ftr-416	1820	86	of	of	ADP
ftr-416	1820	87	crummey	crummey	PROPN
ftr-416	1820	88	would	would	AUX
ftr-416	1820	89	be	be	AUX
ftr-416	1820	90	upheld	uphold	VERB
ftr-416	1820	91	,	,	PUNCT
ftr-416	1820	92	assuming	assume	VERB
ftr-416	1820	93	the	the	DET
ftr-416	1820	94	court	court	NOUN
ftr-416	1820	95	decided	decide	VERB
ftr-416	1820	96	that	that	SCONJ
ftr-416	1820	97	the	the	DET
ftr-416	1820	98	treasury	treasury	NOUN
ftr-416	1820	99	2003	2003	NUM
ftr-416	1820	100	]	]	PUNCT
ftr-416	1820	101	back	back	ADV
ftr-416	1820	102	to	to	ADP
ftr-416	1820	103	the	the	DET
ftr-416	1820	104	fu	fu	PROPN
ftr-416	1820	105	ture	ture	PROPN
ftr-416	1820	106	interest	interest	NOUN
ftr-416	1820	107	243	243	NUM
ftr-416	1820	108	302	302	NUM
ftr-416	1820	109	.	.	PUNCT
ftr-416	1821	1	chevron	chevron	PROPN
ftr-416	1821	2	,	,	PUNCT
ftr-416	1821	3	467	467	NUM
ftr-416	1821	4	u.s	u.s	PROPN
ftr-416	1821	5	.	.	PROPN
ftr-416	1821	6	at	at	ADP
ftr-416	1821	7	843	843	NUM
ftr-416	1821	8	.	.	PUNCT
ftr-416	1822	1	since	since	SCONJ
ftr-416	1822	2	an	an	DET
ftr-416	1822	3	interpretation	interpretation	NOUN
ftr-416	1822	4	of	of	ADP
ftr-416	1822	5	irc	irc	PROPN
ftr-416	1822	6	§	§	PROPN
ftr-416	1822	7	2503	2503	NUM
ftr-416	1822	8	does	do	AUX
ftr-416	1822	9	not	not	PART
ftr-416	1822	10	permit	permit	VERB
ftr-416	1822	11	crummey	crummey	NOUN
ftr-416	1822	12	powers	power	NOUN
ftr-416	1822	13	is	be	AUX
ftr-416	1822	14	not	not	PART
ftr-416	1822	15	only	only	ADV
ftr-416	1822	16	“	"	PUNCT
ftr-416	1822	17	permissible	permissible	ADJ
ftr-416	1822	18	”	"	PUNCT
ftr-416	1822	19	but	but	CCONJ
ftr-416	1822	20	is	be	AUX
ftr-416	1822	21	,	,	PUNCT
ftr-416	1822	22	in	in	ADP
ftr-416	1822	23	fact	fact	NOUN
ftr-416	1822	24	,	,	PUNCT
ftr-416	1822	25	correct	correct	ADJ
ftr-416	1822	26	,	,	PUNCT
ftr-416	1822	27	the	the	DET
ftr-416	1822	28	hypothetical	hypothetical	ADJ
ftr-416	1822	29	regulation	regulation	NOUN
ftr-416	1822	30	should	should	AUX
ftr-416	1822	31	meet	meet	VERB
ftr-416	1822	32	the	the	DET
ftr-416	1822	33	requirements	requirement	NOUN
ftr-416	1822	34	of	of	ADP
ftr-416	1822	35	chevron	chevron	NOUN
ftr-416	1822	36	.	.	PUNCT
ftr-416	1823	1	see	see	VERB
ftr-416	1823	2	i	i	PRON
ftr-416	1823	3	d.	d.	PROPN
ftr-416	1823	4	;	;	PUNCT
ftr-416	1823	5	see	see	VERB
ftr-416	1823	6	supra	supra	PROPN
ftr-416	1823	7	notes	note	VERB
ftr-416	1823	8	181	181	NUM
ftr-416	1823	9	-	-	SYM
ftr-416	1823	10	210	210	NUM
ftr-416	1823	11	and	and	CCONJ
ftr-416	1823	12	accompanying	accompany	VERB
ftr-416	1823	13	text	text	NOUN
ftr-416	1823	14	.	.	PUNCT
ftr-416	1824	1	303	303	X
ftr-416	1824	2	.	.	PUNCT
ftr-416	1825	1	see	see	VERB
ftr-416	1825	2	supra	supra	PROPN
ftr-416	1825	3	note	note	PROPN
ftr-416	1825	4	275	275	NUM
ftr-416	1825	5	.	.	PUNCT
ftr-416	1826	1	action	action	NOUN
ftr-416	1826	2	by	by	ADP
ftr-416	1826	3	the	the	DET
ftr-416	1826	4	treasury	treasury	PROPN
ftr-416	1826	5	department	department	PROPN
ftr-416	1826	6	to	to	PART
ftr-416	1826	7	make	make	VERB
ftr-416	1826	8	such	such	DET
ftr-416	1826	9	a	a	DET
ftr-416	1826	10	sweeping	sweeping	ADJ
ftr-416	1826	11	change	change	NOUN
ftr-416	1826	12	in	in	ADP
ftr-416	1826	13	the	the	DET
ftr-416	1826	14	law	law	NOUN
ftr-416	1826	15	is	be	AUX
ftr-416	1826	16	not	not	PART
ftr-416	1826	17	,	,	PUNCT
ftr-416	1826	18	however	however	ADV
ftr-416	1826	19	,	,	PUNCT
ftr-416	1826	20	unprecedented	unprecedented	ADJ
ftr-416	1826	21	.	.	PUNCT
ftr-416	1827	1	for	for	ADP
ftr-416	1827	2	example	example	NOUN
ftr-416	1827	3	,	,	PUNCT
ftr-416	1827	4	in	in	ADP
ftr-416	1827	5	1997	1997	NUM
ftr-416	1827	6	,	,	PUNCT
ftr-416	1827	7	the	the	DET
ftr-416	1827	8	treasury	treasury	PROPN
ftr-416	1827	9	department	department	PROPN
ftr-416	1827	10	promulgated	promulgate	VERB
ftr-416	1827	11	the	the	DET
ftr-416	1827	12	“	"	PUNCT
ftr-416	1827	13	check	check	VERB
ftr-416	1827	14	the	the	DET
ftr-416	1827	15	box	box	NOUN
ftr-416	1827	16	”	"	PUNCT
ftr-416	1827	17	regulations	regulation	NOUN
ftr-416	1827	18	that	that	PRON
ftr-416	1827	19	supplanted	supplant	VERB
ftr-416	1827	20	the	the	DET
ftr-416	1827	21	widely	widely	ADV
ftr-416	1827	22	criticized	criticize	VERB
ftr-416	1827	23	kitner	kitner	NOUN
ftr-416	1827	24	regulations	regulation	NOUN
ftr-416	1827	25	.	.	PUNCT
ftr-416	1828	1	treas	treas	PROPN
ftr-416	1828	2	.	.	PUNCT
ftr-416	1829	1	reg	reg	PROPN
ftr-416	1829	2	.	.	PUNCT
ftr-416	1830	1	§	§	PROPN
ftr-416	1830	2	§	§	ADJ
ftr-416	1830	3	301.7701	301.7701	NUM
ftr-416	1830	4	-	-	SYM
ftr-416	1830	5	2	2	NUM
ftr-416	1830	6	–	–	PUNCT
ftr-416	1830	7	301.7701	301.7701	NUM
ftr-416	1830	8	-	-	SYM
ftr-416	1830	9	4	4	NUM
ftr-416	1830	10	.	.	PUNCT
ftr-416	1831	1	the	the	DET
ftr-416	1831	2	kitner	kitner	PROPN
ftr-416	1831	3	regulations	regulation	NOUN
ftr-416	1831	4	provided	provide	VERB
ftr-416	1831	5	a	a	DET
ftr-416	1831	6	formal	formal	ADJ
ftr-416	1831	7	set	set	NOUN
ftr-416	1831	8	of	of	ADP
ftr-416	1831	9	rules	rule	NOUN
ftr-416	1831	10	to	to	PART
ftr-416	1831	11	determine	determine	VERB
ftr-416	1831	12	whether	whether	SCONJ
ftr-416	1831	13	an	an	DET
ftr-416	1831	14	entity	entity	NOUN
ftr-416	1831	15	is	be	AUX
ftr-416	1831	16	taxed	tax	VERB
ftr-416	1831	17	as	as	ADP
ftr-416	1831	18	a	a	DET
ftr-416	1831	19	partnership	partnership	NOUN
ftr-416	1831	20	or	or	CCONJ
ftr-416	1831	21	a	a	DET
ftr-416	1831	22	corporation	corporation	NOUN
ftr-416	1831	23	.	.	PUNCT
ftr-416	1832	1	tres	tre	NOUN
ftr-416	1832	2	.	.	PUNCT
ftr-416	1833	1	reg	reg	PROPN
ftr-416	1833	2	.	.	PUNCT
ftr-416	1834	1	§	§	PROPN
ftr-416	1834	2	§	§	PROPN
ftr-416	1834	3	301	301	NUM
ftr-416	1834	4	.7701	.7701	PROPN
ftr-416	1834	5	-	-	PUNCT
ftr-416	1834	6	2	2	NUM
ftr-416	1834	7	(	(	PUNCT
ftr-416	1834	8	1996	1996	NUM
ftr-416	1834	9	)	)	PUNCT
ftr-416	1834	10	;	;	PUNCT
ftr-416	1834	11	irs	irs	PROPN
ftr-416	1834	12	notice	notice	VERB
ftr-416	1834	13	95	95	NUM
ftr-416	1834	14	-	-	SYM
ftr-416	1834	15	14	14	NUM
ftr-416	1834	16	(	(	PUNCT
ftr-416	1834	17	april	april	PROPN
ftr-416	1834	18	3	3	NUM
ftr-416	1834	19	,	,	PUNCT
ftr-416	1834	20	1995	1995	NUM
ftr-416	1834	21	)	)	PUNCT
ftr-416	1834	22	.	.	PUNCT
ftr-416	1835	1	although	although	SCONJ
ftr-416	1835	2	the	the	DET
ftr-416	1835	3	validity	validity	NOUN
ftr-416	1835	4	of	of	ADP
ftr-416	1835	5	the	the	DET
ftr-416	1835	6	check	check	NOUN
ftr-416	1835	7	the	the	DET
ftr-416	1835	8	box	box	NOUN
ftr-416	1835	9	regulations	regulation	NOUN
ftr-416	1835	10	has	have	AUX
ftr-416	1835	11	been	be	AUX
ftr-416	1835	12	questioned	question	VERB
ftr-416	1835	13	,	,	PUNCT
ftr-416	1835	14	the	the	DET
ftr-416	1835	15	regulations	regulation	NOUN
ftr-416	1835	16	are	be	AUX
ftr-416	1835	17	relatively	relatively	ADV
ftr-416	1835	18	pro	pro	ADJ
ftr-416	1835	19	-	-	ADJ
ftr-416	1835	20	taxpayer	taxpayer	ADJ
ftr-416	1835	21	and	and	CCONJ
ftr-416	1835	22	they	they	PRON
ftr-416	1835	23	have	have	AUX
ftr-416	1835	24	not	not	PART
ftr-416	1835	25	been	be	AUX
ftr-416	1835	26	challenged	challenge	VERB
ftr-416	1835	27	.	.	PUNCT
ftr-416	1836	1	see	see	VERB
ftr-416	1836	2	,	,	PUNCT
ftr-416	1836	3	e.g.	e.g.	ADV
ftr-416	1836	4	,	,	PUNCT
ftr-416	1836	5	william	william	PROPN
ftr-416	1836	6	s.	s.	PROPN
ftr-416	1836	7	mckee	mckee	PROPN
ftr-416	1836	8	&	&	CCONJ
ftr-416	1836	9	m	m	PROPN
ftr-416	1836	10	ark	ark	PROPN
ftr-416	1836	11	a.	a.	NOUN
ftr-416	1836	12	kuller	kuller	NOUN
ftr-416	1836	13	,	,	PUNCT
ftr-416	1836	14	issues	issue	NOUN
ftr-416	1836	15	relating	relate	VERB
ftr-416	1836	16	to	to	ADP
ftr-416	1836	17	choice	choice	NOUN
ftr-416	1836	18	of	of	ADP
ftr-416	1836	19	entity	entity	NOUN
ftr-416	1836	20	,	,	PUNCT
ftr-416	1836	21	entity	entity	NOUN
ftr-416	1836	22	characterization	characterization	NOUN
ftr-416	1836	23	and	and	CCONJ
ftr-416	1836	24	partnership	partnership	NOUN
ftr-416	1836	25	anti	anti	ADJ
ftr-416	1836	26	-	-	ADJ
ftr-416	1836	27	abuse	abuse	ADJ
ftr-416	1836	28	rules	rule	NOUN
ftr-416	1836	29	,	,	PUNCT
ftr-416	1836	30	464	464	NUM
ftr-416	1836	31	pli	pli	PROPN
ftr-416	1836	32	/	/	SYM
ftr-416	1836	33	tax	tax	NOUN
ftr-416	1836	34	9	9	NUM
ftr-416	1836	35	,	,	PUNCT
ftr-416	1836	36	19	19	NUM
ftr-416	1836	37	-	-	SYM
ftr-416	1836	38	20	20	NUM
ftr-416	1836	39	(	(	PUNCT
ftr-416	1836	40	2000	2000	NUM
ftr-416	1836	41	)	)	PUNCT
ftr-416	1836	42	.	.	PUNCT
ftr-416	1837	1	304	304	NUM
ftr-416	1837	2	.	.	PUNCT
ftr-416	1838	1	chevron	chevron	PROPN
ftr-416	1838	2	,	,	PUNCT
ftr-416	1838	3	at	at	ADP
ftr-416	1838	4	865	865	NUM
ftr-416	1838	5	-	-	SYM
ftr-416	1838	6	66	66	NUM
ftr-416	1838	7	.	.	PUNCT
ftr-416	1839	1	chevron	chevron	PROPN
ftr-416	1839	2	anticipated	anticipate	VERB
ftr-416	1839	3	that	that	SCONJ
ftr-416	1839	4	agency	agency	NOUN
ftr-416	1839	5	attitudes	attitude	NOUN
ftr-416	1839	6	may	may	AUX
ftr-416	1839	7	change	change	VERB
ftr-416	1839	8	over	over	ADP
ftr-416	1839	9	time	time	NOUN
ftr-416	1839	10	because	because	SCONJ
ftr-416	1839	11	an	an	DET
ftr-416	1839	12	agency	agency	NOUN
ftr-416	1839	13	,	,	PUNCT
ftr-416	1839	14	unlike	unlike	ADP
ftr-416	1839	15	the	the	DET
ftr-416	1839	16	courts	court	NOUN
ftr-416	1839	17	,	,	PUNCT
ftr-416	1839	18	is	be	AUX
ftr-416	1839	19	politically	politically	ADV
ftr-416	1839	20	accountable	accountable	ADJ
ftr-416	1839	21	.	.	PUNCT
ftr-416	1840	1	i	i	PRON
ftr-416	1840	2	d.	d.	PROPN
ftr-416	1840	3	in	in	ADP
ftr-416	1840	4	this	this	DET
ftr-416	1840	5	regard	regard	NOUN
ftr-416	1840	6	,	,	PUNCT
ftr-416	1840	7	the	the	DET
ftr-416	1840	8	political	political	ADJ
ftr-416	1840	9	reality	reality	NOUN
ftr-416	1840	10	is	be	AUX
ftr-416	1840	11	that	that	SCONJ
ftr-416	1840	12	the	the	DET
ftr-416	1840	13	current	current	ADJ
ftr-416	1840	14	administration	administration	NOUN
ftr-416	1840	15	’s	’s	PART
ftr-416	1840	16	attitude	attitude	NOUN
ftr-416	1840	17	toward	toward	ADP
ftr-416	1840	18	transfer	transfer	NOUN
ftr-416	1840	19	taxes	taxis	NOUN
ftr-416	1840	20	makes	make	VERB
ftr-416	1840	21	treasury	treasury	PROPN
ftr-416	1840	22	department	department	PROPN
ftr-416	1840	23	action	action	NOUN
ftr-416	1840	24	unlikely	unlikely	ADJ
ftr-416	1840	25	.	.	PUNCT
ftr-416	1841	1	see	see	VERB
ftr-416	1841	2	supra	supra	PROPN
ftr-416	1841	3	notes	note	VERB
ftr-416	1841	4	260	260	NUM
ftr-416	1841	5	-	-	SYM
ftr-416	1841	6	62	62	NUM
ftr-416	1841	7	and	and	CCONJ
ftr-416	1841	8	accompanying	accompany	VERB
ftr-416	1841	9	text	text	NOUN
ftr-416	1841	10	.	.	PUNCT
ftr-416	1842	1	305	305	NUM
ftr-416	1842	2	.	.	X
ftr-416	1842	3	smiley	smiley	NOUN
ftr-416	1842	4	v.	v.	ADP
ftr-416	1842	5	citibank	citibank	PROPN
ftr-416	1842	6	(	(	PUNCT
ftr-416	1842	7	south	south	PROPN
ftr-416	1842	8	dakota	dakota	PROPN
ftr-416	1842	9	)	)	PUNCT
ftr-416	1842	10	,	,	PUNCT
ftr-416	1842	11	n.a	n.a	PROPN
ftr-416	1842	12	.	.	PROPN
ftr-416	1842	13	,	,	PUNCT
ftr-416	1842	14	517	517	NUM
ftr-416	1842	15	u.s	u.s	PROPN
ftr-416	1842	16	.	.	PROPN
ftr-416	1842	17	735	735	NUM
ftr-416	1842	18	,	,	PUNCT
ftr-416	1842	19	742	742	NUM
ftr-416	1842	20	(	(	PUNCT
ftr-416	1842	21	1996	1996	NUM
ftr-416	1842	22	)	)	PUNCT
ftr-416	1842	23	.	.	PUNCT
ftr-416	1843	1	306	306	NUM
ftr-416	1843	2	.	.	PUNCT
ftr-416	1844	1	irc	irc	PROPN
ftr-416	1844	2	§	§	PROPN
ftr-416	1844	3	7805(b	7805(b	PROPN
ftr-416	1844	4	)	)	PUNCT
ftr-416	1844	5	;	;	PUNCT
ftr-416	1844	6	bowen	bowen	PROPN
ftr-416	1844	7	v.	v.	PROPN
ftr-416	1844	8	georgetown	georgetown	PROPN
ftr-416	1844	9	univ	univ	PROPN
ftr-416	1844	10	.	.	PUNCT
ftr-416	1845	1	hosp	hosp	PROPN
ftr-416	1845	2	.	.	PUNCT
ftr-416	1846	1	,	,	PUNCT
ftr-416	1846	2	488	488	NUM
ftr-416	1846	3	u.s	u.s	PROPN
ftr-416	1846	4	.	.	PROPN
ftr-416	1846	5	204	204	NUM
ftr-416	1846	6	,	,	PUNCT
ftr-416	1846	7	208	208	NUM
ftr-416	1846	8	-	-	SYM
ftr-416	1846	9	09	09	NUM
ftr-416	1846	10	(	(	PUNCT
ftr-416	1846	11	1988	1988	NUM
ftr-416	1846	12	)	)	PUNCT
ftr-416	1846	13	.	.	PUNCT
ftr-416	1847	1	it	it	PRON
ftr-416	1847	2	seems	seem	VERB
ftr-416	1847	3	possible	possible	ADJ
ftr-416	1847	4	that	that	SCONJ
ftr-416	1847	5	reliance	reliance	NOUN
ftr-416	1847	6	concerns	concern	NOUN
ftr-416	1847	7	may	may	AUX
ftr-416	1847	8	be	be	AUX
ftr-416	1847	9	adequately	adequately	ADV
ftr-416	1847	10	addressed	address	VERB
ftr-416	1847	11	by	by	ADP
ftr-416	1847	12	a	a	DET
ftr-416	1847	13	prospective	prospective	ADJ
ftr-416	1847	14	regulation	regulation	NOUN
ftr-416	1847	15	.	.	PUNCT
ftr-416	1848	1	irc	irc	PROPN
ftr-416	1848	2	§	§	PROPN
ftr-416	1848	3	7805(a	7805(a	NOUN
ftr-416	1848	4	)	)	PUNCT
ftr-416	1848	5	;	;	PUNCT
ftr-416	1848	6	see	see	VERB
ftr-416	1848	7	supra	supra	PROPN
ftr-416	1848	8	note	note	PROPN
ftr-416	1848	9	264	264	NUM
ftr-416	1848	10	.	.	PUNCT
ftr-416	1849	1	department	department	NOUN
ftr-416	1849	2	’s	’s	PART
ftr-416	1849	3	interpretation	interpretation	NOUN
ftr-416	1849	4	of	of	ADP
ftr-416	1849	5	the	the	DET
ftr-416	1849	6	statute	statute	NOUN
ftr-416	1849	7	was	be	AUX
ftr-416	1849	8	permissible.302	permissible.302	ADJ
ftr-416	1849	9	in	in	ADP
ftr-416	1849	10	the	the	DET
ftr-416	1849	11	crummey	crummey	NOUN
ftr-416	1849	12	circuits	circuit	NOUN
ftr-416	1849	13	,	,	PUNCT
ftr-416	1849	14	stare	stare	VERB
ftr-416	1849	15	decisis	decisis	NOUN
ftr-416	1849	16	would	would	AUX
ftr-416	1849	17	complicate	complicate	VERB
ftr-416	1849	18	the	the	DET
ftr-416	1849	19	issue	issue	NOUN
ftr-416	1849	20	.	.	PUNCT
ftr-416	1850	1	it	it	PRON
ftr-416	1850	2	seems	seem	VERB
ftr-416	1850	3	,	,	PUNCT
ftr-416	1850	4	however	however	ADV
ftr-416	1850	5	,	,	PUNCT
ftr-416	1850	6	that	that	SCONJ
ftr-416	1850	7	chevron	chevron	NOUN
ftr-416	1850	8	deference	deference	NOUN
ftr-416	1850	9	may	may	AUX
ftr-416	1850	10	trump	trump	VERB
ftr-416	1850	11	stare	stare	ADJ
ftr-416	1850	12	decisis	decisis	NOUN
ftr-416	1850	13	.	.	PUNCT
ftr-416	1851	1	on	on	ADP
ftr-416	1851	2	the	the	DET
ftr-416	1851	3	other	other	ADJ
ftr-416	1851	4	hand	hand	NOUN
ftr-416	1851	5	,	,	PUNCT
ftr-416	1851	6	courts	court	NOUN
ftr-416	1851	7	may	may	AUX
ftr-416	1851	8	be	be	AUX
ftr-416	1851	9	reluctant	reluctant	ADJ
ftr-416	1851	10	to	to	PART
ftr-416	1851	11	disturb	disturb	VERB
ftr-416	1851	12	taxpayers	taxpayer	NOUN
ftr-416	1851	13	’	'	PUNCT
ftr-416	1851	14	settled	settle	VERB
ftr-416	1851	15	expectations	expectation	NOUN
ftr-416	1851	16	regarding	regard	VERB
ftr-416	1851	17	crummey	crummey	PROPN
ftr-416	1851	18	powers.303	powers.303	NOUN
ftr-416	1851	19	this	this	PRON
ftr-416	1851	20	is	be	AUX
ftr-416	1851	21	especially	especially	ADV
ftr-416	1851	22	true	true	ADJ
ftr-416	1851	23	considering	consider	VERB
ftr-416	1851	24	the	the	DET
ftr-416	1851	25	extensive	extensive	ADJ
ftr-416	1851	26	use	use	NOUN
ftr-416	1851	27	of	of	ADP
ftr-416	1851	28	crummey	crummey	NOUN
ftr-416	1851	29	powers	power	NOUN
ftr-416	1851	30	in	in	ADP
ftr-416	1851	31	estate	estate	NOUN
ftr-416	1851	32	planning	planning	NOUN
ftr-416	1851	33	.	.	PUNCT
ftr-416	1852	1	further	far	ADV
ftr-416	1852	2	,	,	PUNCT
ftr-416	1852	3	it	it	PRON
ftr-416	1852	4	is	be	AUX
ftr-416	1852	5	possible	possible	ADJ
ftr-416	1852	6	that	that	SCONJ
ftr-416	1852	7	a	a	DET
ftr-416	1852	8	court	court	NOUN
ftr-416	1852	9	would	would	AUX
ftr-416	1852	10	conclude	conclude	VERB
ftr-416	1852	11	that	that	SCONJ
ftr-416	1852	12	the	the	DET
ftr-416	1852	13	irs	irs	PROPN
ftr-416	1852	14	’s	’s	PART
ftr-416	1852	15	long	long	ADJ
ftr-416	1852	16	acquiescence	acquiescence	NOUN
ftr-416	1852	17	in	in	ADP
ftr-416	1852	18	crummey	crummey	NOUN
ftr-416	1852	19	,	,	PUNCT
ftr-416	1852	20	and	and	CCONJ
ftr-416	1852	21	the	the	DET
ftr-416	1852	22	treasury	treasury	PROPN
ftr-416	1852	23	department	department	PROPN
ftr-416	1852	24	’s	’s	PART
ftr-416	1852	25	silence	silence	NOUN
ftr-416	1852	26	,	,	PUNCT
ftr-416	1852	27	has	have	AUX
ftr-416	1852	28	rendered	render	VERB
ftr-416	1852	29	the	the	DET
ftr-416	1852	30	hypothetical	hypothetical	ADJ
ftr-416	1852	31	treasury	treasury	PROPN
ftr-416	1852	32	department	department	PROPN
ftr-416	1852	33	regulation	regulation	NOUN
ftr-416	1852	34	an	an	DET
ftr-416	1852	35	impermissible	impermissible	ADJ
ftr-416	1852	36	construction	construction	NOUN
ftr-416	1852	37	of	of	ADP
ftr-416	1852	38	the	the	DET
ftr-416	1852	39	statute	statute	NOUN
ftr-416	1852	40	.	.	PUNCT
ftr-416	1853	1	part	part	NOUN
ftr-416	1853	2	of	of	ADP
ftr-416	1853	3	the	the	DET
ftr-416	1853	4	rationale	rationale	NOUN
ftr-416	1853	5	for	for	ADP
ftr-416	1853	6	chevron	chevron	NOUN
ftr-416	1853	7	deference	deference	NOUN
ftr-416	1853	8	,	,	PUNCT
ftr-416	1853	9	however	however	ADV
ftr-416	1853	10	,	,	PUNCT
ftr-416	1853	11	is	be	AUX
ftr-416	1853	12	to	to	PART
ftr-416	1853	13	allow	allow	VERB
ftr-416	1853	14	the	the	DET
ftr-416	1853	15	agency	agency	NOUN
ftr-416	1853	16	to	to	PART
ftr-416	1853	17	reflect	reflect	VERB
ftr-416	1853	18	changing	change	VERB
ftr-416	1853	19	political	political	ADJ
ftr-416	1853	20	environments.304	environments.304	NUM
ftr-416	1853	21	thus	thus	ADV
ftr-416	1853	22	,	,	PUNCT
ftr-416	1853	23	even	even	ADV
ftr-416	1853	24	though	though	SCONJ
ftr-416	1853	25	an	an	DET
ftr-416	1853	26	agency	agency	NOUN
ftr-416	1853	27	’s	’s	PART
ftr-416	1853	28	interpretation	interpretation	NOUN
ftr-416	1853	29	of	of	ADP
ftr-416	1853	30	a	a	DET
ftr-416	1853	31	statute	statute	NOUN
ftr-416	1853	32	may	may	AUX
ftr-416	1853	33	change	change	VERB
ftr-416	1853	34	,	,	PUNCT
ftr-416	1853	35	the	the	DET
ftr-416	1853	36	new	new	ADJ
ftr-416	1853	37	interpretation	interpretation	NOUN
ftr-416	1853	38	may	may	AUX
ftr-416	1853	39	receive	receive	VERB
ftr-416	1853	40	chevron	chevron	PROPN
ftr-416	1853	41	deference.305	deference.305	PROPN
ftr-416	1853	42	therefore	therefore	ADV
ftr-416	1853	43	,	,	PUNCT
ftr-416	1853	44	a	a	DET
ftr-416	1853	45	treasury	treasury	PROPN
ftr-416	1853	46	department	department	NOUN
ftr-416	1853	47	regulation	regulation	NOUN
ftr-416	1853	48	that	that	PRON
ftr-416	1853	49	adequately	adequately	ADV
ftr-416	1853	50	addresses	address	VERB
ftr-416	1853	51	taxpayers	taxpayer	NOUN
ftr-416	1853	52	’	’	PART
ftr-416	1853	53	reliance	reliance	PROPN
ftr-416	1853	54	concerns306	concerns306	PROPN
ftr-416	1853	55	may	may	AUX
ftr-416	1853	56	receive	receive	VERB
ftr-416	1853	57	chevron	chevron	NOUN
ftr-416	1853	58	deference	deference	NOUN
ftr-416	1853	59	and	and	CCONJ
ftr-416	1853	60	end	end	VERB
ftr-416	1853	61	the	the	DET
ftr-416	1853	62	abuse	abuse	NOUN
ftr-416	1853	63	inherent	inherent	ADJ
ftr-416	1853	64	in	in	ADP
ftr-416	1853	65	crummey	crummey	PROPN
ftr-416	1853	66	powers	power	NOUN
ftr-416	1853	67	.	.	PUNCT
ftr-416	1854	1	crummey	crummey	PROPN
ftr-416	1854	2	powers	power	NOUN
ftr-416	1854	3	are	be	AUX
ftr-416	1854	4	,	,	PUNCT
ftr-416	1854	5	however	however	ADV
ftr-416	1854	6	,	,	PUNCT
ftr-416	1854	7	ubiquitous	ubiquitous	ADJ
ftr-416	1854	8	.	.	PUNCT
ftr-416	1855	1	thus	thus	ADV
ftr-416	1855	2	,	,	PUNCT
ftr-416	1855	3	the	the	DET
ftr-416	1855	4	treasury	treasury	PROPN
ftr-416	1855	5	department	department	PROPN
ftr-416	1855	6	would	would	AUX
ftr-416	1855	7	likely	likely	ADV
ftr-416	1855	8	be	be	AUX
ftr-416	1855	9	reticent	reticent	ADJ
ftr-416	1855	10	to	to	PART
ftr-416	1855	11	disturb	disturb	VERB
ftr-416	1855	12	such	such	DET
ftr-416	1855	13	a	a	DET
ftr-416	1855	14	well	well	ADV
ftr-416	1855	15	-	-	PUNCT
ftr-416	1855	16	settled	settle	VERB
ftr-416	1855	17	understanding	understanding	NOUN
ftr-416	1855	18	of	of	ADP
ftr-416	1855	19	the	the	DET
ftr-416	1855	20	federal	federal	ADJ
ftr-416	1855	21	gift	gift	NOUN
ftr-416	1855	22	tax	tax	NOUN
ftr-416	1855	23	annual	annual	ADJ
ftr-416	1855	24	exclusion	exclusion	NOUN
ftr-416	1855	25	,	,	PUNCT
ftr-416	1855	26	even	even	ADV
ftr-416	1855	27	though	though	SCONJ
ftr-416	1855	28	it	it	PRON
ftr-416	1855	29	likely	likely	ADV
ftr-416	1855	30	has	have	VERB
ftr-416	1855	31	the	the	DET
ftr-416	1855	32	power	power	NOUN
ftr-416	1855	33	to	to	PART
ftr-416	1855	34	do	do	AUX
ftr-416	1855	35	so	so	ADV
ftr-416	1855	36	.	.	PUNCT
ftr-416	1856	1	moreover	moreover	ADV
ftr-416	1856	2	,	,	PUNCT
ftr-416	1856	3	given	give	VERB
ftr-416	1856	4	the	the	DET
ftr-416	1856	5	current	current	ADJ
ftr-416	1856	6	administration	administration	NOUN
ftr-416	1856	7	’s	’s	PART
ftr-416	1856	8	animosity	animosity	NOUN
ftr-416	1856	9	towards	towards	ADP
ftr-416	1856	10	transfer	transfer	NOUN
ftr-416	1856	11	244	244	NUM
ftr-416	1856	12	florida	florida	PROPN
ftr-416	1856	13	tax	tax	NOUN
ftr-416	1856	14	review	review	NOUN
ftr-416	1856	15	[	[	X
ftr-416	1856	16	vol.6:2	vol.6:2	NOUN
ftr-416	1856	17	307	307	NUM
ftr-416	1856	18	.	.	PUNCT
ftr-416	1857	1	see	see	VERB
ftr-416	1857	2	supra	supra	PROPN
ftr-416	1857	3	notes	note	VERB
ftr-416	1857	4	260	260	NUM
ftr-416	1857	5	-	-	SYM
ftr-416	1857	6	62	62	NUM
ftr-416	1857	7	and	and	CCONJ
ftr-416	1857	8	accompanying	accompany	VERB
ftr-416	1857	9	text	text	NOUN
ftr-416	1857	10	.	.	PUNCT
ftr-416	1858	1	308	308	NUM
ftr-416	1858	2	.	.	PUNCT
ftr-416	1859	1	see	see	VERB
ftr-416	1859	2	supra	supra	PROPN
ftr-416	1859	3	note	note	PROPN
ftr-416	1859	4	219	219	NUM
ftr-416	1859	5	and	and	CCONJ
ftr-416	1859	6	accompanying	accompany	VERB
ftr-416	1859	7	text	text	NOUN
ftr-416	1859	8	.	.	PUNCT
ftr-416	1860	1	309	309	NUM
ftr-416	1860	2	.	.	PUNCT
ftr-416	1861	1	see	see	VERB
ftr-416	1861	2	supra	supra	PROPN
ftr-416	1861	3	notes	note	VERB
ftr-416	1861	4	211	211	NUM
ftr-416	1861	5	-	-	SYM
ftr-416	1861	6	19	19	NUM
ftr-416	1861	7	and	and	CCONJ
ftr-416	1861	8	accompanying	accompany	VERB
ftr-416	1861	9	text	text	NOUN
ftr-416	1861	10	.	.	PUNCT
ftr-416	1862	1	310	310	NUM
ftr-416	1862	2	.	.	PUNCT
ftr-416	1863	1	see	see	VERB
ftr-416	1863	2	supra	supra	PROPN
ftr-416	1863	3	notes	note	VERB
ftr-416	1863	4	230	230	NUM
ftr-416	1863	5	-	-	SYM
ftr-416	1863	6	37	37	NUM
ftr-416	1863	7	and	and	CCONJ
ftr-416	1863	8	accompanying	accompany	VERB
ftr-416	1863	9	text	text	NOUN
ftr-416	1863	10	.	.	PUNCT
ftr-416	1864	1	311	311	NUM
ftr-416	1864	2	.	.	PUNCT
ftr-416	1864	3	see	see	VERB
ftr-416	1864	4	supra	supra	PROPN
ftr-416	1864	5	notes	note	VERB
ftr-416	1864	6	61	61	NUM
ftr-416	1864	7	-	-	SYM
ftr-416	1864	8	79	79	NUM
ftr-416	1864	9	,	,	PUNCT
ftr-416	1864	10	181	181	NUM
ftr-416	1864	11	-	-	SYM
ftr-416	1864	12	89	89	NUM
ftr-416	1864	13	and	and	CCONJ
ftr-416	1864	14	accompanying	accompany	VERB
ftr-416	1864	15	text	text	NOUN
ftr-416	1864	16	.	.	PUNCT
ftr-416	1865	1	once	once	SCONJ
ftr-416	1865	2	the	the	DET
ftr-416	1865	3	service	service	NOUN
ftr-416	1865	4	acquiesced	acquiesce	VERB
ftr-416	1865	5	in	in	ADP
ftr-416	1865	6	crummey	crummey	NOUN
ftr-416	1865	7	it	it	PRON
ftr-416	1865	8	may	may	AUX
ftr-416	1865	9	have	have	AUX
ftr-416	1865	10	precluded	preclude	VERB
ftr-416	1865	11	litigating	litigate	VERB
ftr-416	1865	12	the	the	DET
ftr-416	1865	13	basic	basic	ADJ
ftr-416	1865	14	validity	validity	NOUN
ftr-416	1865	15	of	of	ADP
ftr-416	1865	16	withdrawal	withdrawal	NOUN
ftr-416	1865	17	powers	power	NOUN
ftr-416	1865	18	.	.	PUNCT
ftr-416	1866	1	see	see	VERB
ftr-416	1866	2	supra	supra	PROPN
ftr-416	1866	3	notes	note	VERB
ftr-416	1866	4	270	270	NUM
ftr-416	1866	5	-	-	SYM
ftr-416	1866	6	91	91	NUM
ftr-416	1866	7	and	and	CCONJ
ftr-416	1866	8	accompanying	accompany	VERB
ftr-416	1866	9	text	text	NOUN
ftr-416	1866	10	.	.	PUNCT
ftr-416	1867	1	thus	thus	ADV
ftr-416	1867	2	,	,	PUNCT
ftr-416	1867	3	by	by	ADP
ftr-416	1867	4	the	the	DET
ftr-416	1867	5	time	time	NOUN
ftr-416	1867	6	of	of	ADP
ftr-416	1867	7	the	the	DET
ftr-416	1867	8	later	later	ADJ
ftr-416	1867	9	cases	case	NOUN
ftr-416	1867	10	it	it	PRON
ftr-416	1867	11	was	be	AUX
ftr-416	1867	12	relegated	relegate	VERB
ftr-416	1867	13	to	to	PART
ftr-416	1867	14	only	only	ADV
ftr-416	1867	15	litigating	litigate	VERB
ftr-416	1867	16	ancillary	ancillary	ADJ
ftr-416	1867	17	issues	issue	NOUN
ftr-416	1867	18	.	.	PUNCT
ftr-416	1868	1	see	see	VERB
ftr-416	1868	2	,	,	PUNCT
ftr-416	1868	3	e.g.	e.g.	ADV
ftr-416	1868	4	,	,	PUNCT
ftr-416	1868	5	estate	estate	NOUN
ftr-416	1868	6	of	of	ADP
ftr-416	1868	7	kohlsaat	kohlsaat	PROPN
ftr-416	1868	8	v.	v.	PROPN
ftr-416	1868	9	commissioner	commissioner	PROPN
ftr-416	1868	10	,	,	PUNCT
ftr-416	1868	11	73	73	NUM
ftr-416	1868	12	t.c	t.c	PROPN
ftr-416	1868	13	.	.	PROPN
ftr-416	1868	14	memo	memo	NOUN
ftr-416	1868	15	(	(	PUNCT
ftr-416	1868	16	cch	cch	PROPN
ftr-416	1868	17	)	)	PUNCT
ftr-416	1868	18	2732	2732	NUM
ftr-416	1868	19	(	(	PUNCT
ftr-416	1868	20	1997	1997	NUM
ftr-416	1868	21	)	)	PUNCT
ftr-416	1868	22	.	.	PUNCT
ftr-416	1869	1	312	312	NUM
ftr-416	1869	2	.	.	PUNCT
ftr-416	1869	3	crummey	crummey	PROPN
ftr-416	1869	4	v.	v.	PROPN
ftr-416	1869	5	commissioner	commissioner	PROPN
ftr-416	1869	6	,	,	PUNCT
ftr-416	1869	7	397	397	NUM
ftr-416	1869	8	f.2d	f.2d	NOUN
ftr-416	1869	9	82	82	NUM
ftr-416	1869	10	,	,	PUNCT
ftr-416	1869	11	83	83	NUM
ftr-416	1869	12	-	-	SYM
ftr-416	1869	13	84	84	NUM
ftr-416	1869	14	(	(	PUNCT
ftr-416	1869	15	9th	9th	ADJ
ftr-416	1869	16	cir	cir	NOUN
ftr-416	1869	17	.	.	PUNCT
ftr-416	1869	18	1968	1968	NUM
ftr-416	1869	19	)	)	PUNCT
ftr-416	1869	20	.	.	PUNCT
ftr-416	1870	1	313	313	NUM
ftr-416	1870	2	.	.	PUNCT
ftr-416	1870	3	gopman	gopman	PROPN
ftr-416	1870	4	,	,	PUNCT
ftr-416	1870	5	supra	supra	PROPN
ftr-416	1870	6	note	note	NOUN
ftr-416	1870	7	27	27	NUM
ftr-416	1870	8	,	,	PUNCT
ftr-416	1870	9	at	at	ADP
ftr-416	1870	10	200	200	NUM
ftr-416	1870	11	.	.	PUNCT
ftr-416	1871	1	as	as	SCONJ
ftr-416	1871	2	mentioned	mention	VERB
ftr-416	1871	3	,	,	PUNCT
ftr-416	1871	4	the	the	DET
ftr-416	1871	5	potential	potential	NOUN
ftr-416	1871	6	for	for	ADP
ftr-416	1871	7	abuse	abuse	NOUN
ftr-416	1871	8	in	in	ADP
ftr-416	1871	9	a	a	DET
ftr-416	1871	10	lapsing	lapse	VERB
ftr-416	1871	11	crummey	crummey	NOUN
ftr-416	1871	12	power	power	NOUN
ftr-416	1871	13	is	be	AUX
ftr-416	1871	14	substantially	substantially	ADV
ftr-416	1871	15	greater	great	ADJ
ftr-416	1871	16	than	than	ADP
ftr-416	1871	17	the	the	DET
ftr-416	1871	18	opportunities	opportunity	NOUN
ftr-416	1871	19	for	for	ADP
ftr-416	1871	20	taxavoidance	taxavoidance	NOUN
ftr-416	1871	21	provided	provide	VERB
ftr-416	1871	22	by	by	ADP
ftr-416	1871	23	a	a	DET
ftr-416	1871	24	non	non	ADJ
ftr-416	1871	25	-	-	ADJ
ftr-416	1871	26	lapsing	lapsing	ADJ
ftr-416	1871	27	power	power	NOUN
ftr-416	1871	28	.	.	PUNCT
ftr-416	1872	1	see	see	VERB
ftr-416	1872	2	supra	supra	PROPN
ftr-416	1872	3	note	note	PROPN
ftr-416	1872	4	98	98	NUM
ftr-416	1872	5	and	and	CCONJ
ftr-416	1872	6	accompanying	accompany	VERB
ftr-416	1872	7	text	text	NOUN
ftr-416	1872	8	.	.	PUNCT
ftr-416	1873	1	314	314	X
ftr-416	1873	2	.	.	PUNCT
ftr-416	1874	1	stifel	stifel	PROPN
ftr-416	1874	2	v.	v.	PROPN
ftr-416	1874	3	commissioner	commissioner	NOUN
ftr-416	1874	4	,	,	PUNCT
ftr-416	1874	5	197	197	NUM
ftr-416	1874	6	f.2d	f.2d	SYM
ftr-416	1874	7	107	107	NUM
ftr-416	1874	8	(	(	PUNCT
ftr-416	1874	9	2d	2d	NUM
ftr-416	1874	10	cir	cir	NOUN
ftr-416	1874	11	.	.	PROPN
ftr-416	1874	12	1952	1952	NUM
ftr-416	1874	13	)	)	PUNCT
ftr-416	1874	14	.	.	PUNCT
ftr-416	1875	1	taxes	taxis	NOUN
ftr-416	1875	2	and	and	CCONJ
ftr-416	1875	3	transfer	transfer	VERB
ftr-416	1875	4	tax	tax	NOUN
ftr-416	1875	5	simplification,307	simplification,307	PROPN
ftr-416	1875	6	treasury	treasury	PROPN
ftr-416	1875	7	department	department	PROPN
ftr-416	1875	8	action	action	NOUN
ftr-416	1875	9	seems	seem	VERB
ftr-416	1875	10	unlikely	unlikely	ADJ
ftr-416	1875	11	for	for	ADP
ftr-416	1875	12	now	now	ADV
ftr-416	1875	13	.	.	PUNCT
ftr-416	1876	1	vi	vi	X
ftr-416	1876	2	.	.	PROPN
ftr-416	1876	3	conclusion	conclusion	NOUN
ftr-416	1876	4	crummey	crummey	PROPN
ftr-416	1876	5	and	and	CCONJ
ftr-416	1876	6	the	the	DET
ftr-416	1876	7	related	relate	VERB
ftr-416	1876	8	withdrawal	withdrawal	NOUN
ftr-416	1876	9	power	power	NOUN
ftr-416	1876	10	cases	case	NOUN
ftr-416	1876	11	were	be	AUX
ftr-416	1876	12	incorrectly	incorrectly	ADV
ftr-416	1876	13	decided	decide	VERB
ftr-416	1876	14	.	.	PUNCT
ftr-416	1877	1	they	they	PRON
ftr-416	1877	2	fail	fail	VERB
ftr-416	1877	3	to	to	PART
ftr-416	1877	4	distinguish	distinguish	VERB
ftr-416	1877	5	between	between	ADP
ftr-416	1877	6	a	a	DET
ftr-416	1877	7	gift	gift	NOUN
ftr-416	1877	8	of	of	ADP
ftr-416	1877	9	property	property	NOUN
ftr-416	1877	10	and	and	CCONJ
ftr-416	1877	11	a	a	DET
ftr-416	1877	12	gift	gift	NOUN
ftr-416	1877	13	of	of	ADP
ftr-416	1877	14	a	a	DET
ftr-416	1877	15	power	power	NOUN
ftr-416	1877	16	to	to	PART
ftr-416	1877	17	vest	vest	VERB
ftr-416	1877	18	property	property	NOUN
ftr-416	1877	19	in	in	ADP
ftr-416	1877	20	oneself	oneself	PRON
ftr-416	1877	21	.	.	PUNCT
ftr-416	1878	1	the	the	DET
ftr-416	1878	2	difference	difference	NOUN
ftr-416	1878	3	is	be	AUX
ftr-416	1878	4	significant	significant	ADJ
ftr-416	1878	5	,	,	PUNCT
ftr-416	1878	6	especially	especially	ADV
ftr-416	1878	7	considering	consider	VERB
ftr-416	1878	8	the	the	DET
ftr-416	1878	9	mandated	mandate	VERB
ftr-416	1878	10	narrow	narrow	ADJ
ftr-416	1878	11	construction	construction	NOUN
ftr-416	1878	12	of	of	ADP
ftr-416	1878	13	the	the	DET
ftr-416	1878	14	annual	annual	ADJ
ftr-416	1878	15	exclusion.308	exclusion.308	NOUN
ftr-416	1878	16	the	the	DET
ftr-416	1878	17	arguments	argument	NOUN
ftr-416	1878	18	in	in	ADP
ftr-416	1878	19	favor	favor	NOUN
ftr-416	1878	20	of	of	ADP
ftr-416	1878	21	allowing	allow	VERB
ftr-416	1878	22	federal	federal	ADJ
ftr-416	1878	23	gift	gift	NOUN
ftr-416	1878	24	tax	tax	NOUN
ftr-416	1878	25	annual	annual	ADJ
ftr-416	1878	26	exclusions	exclusion	NOUN
ftr-416	1878	27	based	base	VERB
ftr-416	1878	28	on	on	ADP
ftr-416	1878	29	withdrawal	withdrawal	NOUN
ftr-416	1878	30	powers	power	NOUN
ftr-416	1878	31	are	be	AUX
ftr-416	1878	32	weak	weak	ADJ
ftr-416	1878	33	and	and	CCONJ
ftr-416	1878	34	rely	rely	VERB
ftr-416	1878	35	largely	largely	ADV
ftr-416	1878	36	on	on	ADP
ftr-416	1878	37	inapposite	inapposite	ADJ
ftr-416	1878	38	analogies	analogy	NOUN
ftr-416	1878	39	to	to	ADP
ftr-416	1878	40	the	the	DET
ftr-416	1878	41	federal	federal	ADJ
ftr-416	1878	42	income	income	NOUN
ftr-416	1878	43	tax.309	tax.309	NOUN
ftr-416	1878	44	moreover	moreover	ADV
ftr-416	1878	45	,	,	PUNCT
ftr-416	1878	46	crummey	crummey	NOUN
ftr-416	1878	47	powers	power	NOUN
ftr-416	1878	48	are	be	AUX
ftr-416	1878	49	wholly	wholly	ADV
ftr-416	1878	50	inconsistent	inconsistent	ADJ
ftr-416	1878	51	with	with	ADP
ftr-416	1878	52	the	the	DET
ftr-416	1878	53	legislative	legislative	ADJ
ftr-416	1878	54	intent	intent	NOUN
ftr-416	1878	55	behind	behind	ADP
ftr-416	1878	56	the	the	DET
ftr-416	1878	57	annual	annual	ADJ
ftr-416	1878	58	exclusion.310	exclusion.310	NOUN
ftr-416	1878	59	the	the	DET
ftr-416	1878	60	blame	blame	NOUN
ftr-416	1878	61	for	for	ADP
ftr-416	1878	62	the	the	DET
ftr-416	1878	63	sad	sad	ADJ
ftr-416	1878	64	state	state	NOUN
ftr-416	1878	65	of	of	ADP
ftr-416	1878	66	law	law	NOUN
ftr-416	1878	67	concerning	concern	VERB
ftr-416	1878	68	crummey	crummey	NOUN
ftr-416	1878	69	powers	power	NOUN
ftr-416	1878	70	must	must	AUX
ftr-416	1878	71	be	be	AUX
ftr-416	1878	72	laid	lay	VERB
ftr-416	1878	73	at	at	ADP
ftr-416	1878	74	the	the	DET
ftr-416	1878	75	feet	foot	NOUN
ftr-416	1878	76	of	of	ADP
ftr-416	1878	77	the	the	DET
ftr-416	1878	78	internal	internal	ADJ
ftr-416	1878	79	revenue	revenue	NOUN
ftr-416	1878	80	service	service	NOUN
ftr-416	1878	81	.	.	PUNCT
ftr-416	1879	1	it	it	PRON
ftr-416	1879	2	never	never	ADV
ftr-416	1879	3	litigated	litigate	VERB
ftr-416	1879	4	the	the	DET
ftr-416	1879	5	use	use	NOUN
ftr-416	1879	6	of	of	ADP
ftr-416	1879	7	withdrawal	withdrawal	NOUN
ftr-416	1879	8	powers	power	NOUN
ftr-416	1879	9	to	to	PART
ftr-416	1879	10	create	create	VERB
ftr-416	1879	11	a	a	DET
ftr-416	1879	12	present	present	ADJ
ftr-416	1879	13	interest	interest	NOUN
ftr-416	1879	14	and	and	CCONJ
ftr-416	1879	15	obtain	obtain	VERB
ftr-416	1879	16	the	the	DET
ftr-416	1879	17	federal	federal	ADJ
ftr-416	1879	18	gift	gift	NOUN
ftr-416	1879	19	tax	tax	NOUN
ftr-416	1879	20	annual	annual	ADJ
ftr-416	1879	21	exclusion	exclusion	NOUN
ftr-416	1879	22	.	.	PUNCT
ftr-416	1880	1	instead	instead	ADV
ftr-416	1880	2	,	,	PUNCT
ftr-416	1880	3	the	the	DET
ftr-416	1880	4	service	service	NOUN
ftr-416	1880	5	accepted	accept	VERB
ftr-416	1880	6	the	the	DET
ftr-416	1880	7	basic	basic	ADJ
ftr-416	1880	8	premise	premise	NOUN
ftr-416	1880	9	of	of	ADP
ftr-416	1880	10	withdrawal	withdrawal	NOUN
ftr-416	1880	11	powers	power	NOUN
ftr-416	1880	12	and	and	CCONJ
ftr-416	1880	13	litigated	litigate	VERB
ftr-416	1880	14	ancillary	ancillary	ADJ
ftr-416	1880	15	issues.311	issues.311	NOUN
ftr-416	1880	16	indeed	indeed	ADV
ftr-416	1880	17	,	,	PUNCT
ftr-416	1880	18	crummey	crummey	PROPN
ftr-416	1880	19	itself	itself	PRON
ftr-416	1880	20	involved	involve	VERB
ftr-416	1880	21	solely	solely	ADV
ftr-416	1880	22	an	an	DET
ftr-416	1880	23	ancillary	ancillary	ADJ
ftr-416	1880	24	issue	issue	NOUN
ftr-416	1880	25	:	:	PUNCT
ftr-416	1880	26	whether	whether	SCONJ
ftr-416	1880	27	the	the	DET
ftr-416	1880	28	power	power	NOUN
ftr-416	1880	29	-	-	PUNCT
ftr-416	1880	30	holder	holder	NOUN
ftr-416	1880	31	must	must	AUX
ftr-416	1880	32	be	be	AUX
ftr-416	1880	33	an	an	DET
ftr-416	1880	34	adult.312	adult.312	PROPN
ftr-416	1880	35	once	once	SCONJ
ftr-416	1880	36	the	the	DET
ftr-416	1880	37	service	service	NOUN
ftr-416	1880	38	accepted	accept	VERB
ftr-416	1880	39	the	the	DET
ftr-416	1880	40	basic	basic	ADJ
ftr-416	1880	41	tenets	tenet	NOUN
ftr-416	1880	42	behind	behind	ADP
ftr-416	1880	43	withdrawal	withdrawal	NOUN
ftr-416	1880	44	powers	power	NOUN
ftr-416	1880	45	,	,	PUNCT
ftr-416	1880	46	however	however	ADV
ftr-416	1880	47	,	,	PUNCT
ftr-416	1880	48	it	it	PRON
ftr-416	1880	49	assured	assure	VERB
ftr-416	1880	50	its	its	PRON
ftr-416	1880	51	loss	loss	NOUN
ftr-416	1880	52	on	on	ADP
ftr-416	1880	53	the	the	DET
ftr-416	1880	54	ancillary	ancillary	ADJ
ftr-416	1880	55	issues	issue	NOUN
ftr-416	1880	56	.	.	PUNCT
ftr-416	1881	1	the	the	DET
ftr-416	1881	2	service	service	NOUN
ftr-416	1881	3	compounded	compound	VERB
ftr-416	1881	4	its	its	PRON
ftr-416	1881	5	litigation	litigation	NOUN
ftr-416	1881	6	error	error	NOUN
ftr-416	1881	7	by	by	ADP
ftr-416	1881	8	acquiescing	acquiesce	VERB
ftr-416	1881	9	in	in	ADP
ftr-416	1881	10	crummey	crummey	PROPN
ftr-416	1881	11	.	.	PUNCT
ftr-416	1882	1	in	in	ADP
ftr-416	1882	2	acquiescing	acquiesce	VERB
ftr-416	1882	3	,	,	PUNCT
ftr-416	1882	4	the	the	DET
ftr-416	1882	5	service	service	NOUN
ftr-416	1882	6	ignored	ignore	VERB
ftr-416	1882	7	that	that	SCONJ
ftr-416	1882	8	crummey	crummey	NOUN
ftr-416	1882	9	–	–	PUNCT
ftr-416	1882	10	unlike	unlike	ADP
ftr-416	1882	11	the	the	DET
ftr-416	1882	12	earlier	early	ADJ
ftr-416	1882	13	cases	case	NOUN
ftr-416	1882	14	–	–	PUNCT
ftr-416	1882	15	involved	involve	VERB
ftr-416	1882	16	a	a	DET
ftr-416	1882	17	lapsing	lapsing	NOUN
ftr-416	1882	18	withdrawal	withdrawal	NOUN
ftr-416	1882	19	power.313	power.313	PROPN
ftr-416	1882	20	moreover	moreover	ADV
ftr-416	1882	21	,	,	PUNCT
ftr-416	1882	22	the	the	DET
ftr-416	1882	23	service	service	NOUN
ftr-416	1882	24	turned	turn	VERB
ftr-416	1882	25	its	its	PRON
ftr-416	1882	26	back	back	NOUN
ftr-416	1882	27	on	on	ADP
ftr-416	1882	28	its	its	PRON
ftr-416	1882	29	victory	victory	NOUN
ftr-416	1882	30	in	in	ADP
ftr-416	1882	31	the	the	DET
ftr-416	1882	32	second	second	ADJ
ftr-416	1882	33	circuit314	circuit314	PROPN
ftr-416	1882	34	and	and	CCONJ
ftr-416	1882	35	its	its	PRON
ftr-416	1882	36	repeated	repeat	VERB
ftr-416	1882	37	success	success	NOUN
ftr-416	1882	38	2003	2003	NUM
ftr-416	1882	39	]	]	PUNCT
ftr-416	1882	40	back	back	ADV
ftr-416	1882	41	to	to	ADP
ftr-416	1882	42	the	the	DET
ftr-416	1882	43	fu	fu	PROPN
ftr-416	1882	44	ture	ture	PROPN
ftr-416	1882	45	interest	interest	NOUN
ftr-416	1882	46	245	245	NUM
ftr-416	1882	47	315	315	NUM
ftr-416	1882	48	.	.	PUNCT
ftr-416	1883	1	see	see	VERB
ftr-416	1883	2	supra	supra	PROPN
ftr-416	1883	3	note	note	PROPN
ftr-416	1883	4	242	242	NUM
ftr-416	1883	5	and	and	CCONJ
ftr-416	1883	6	accompanying	accompany	VERB
ftr-416	1883	7	text	text	NOUN
ftr-416	1883	8	.	.	PUNCT
ftr-416	1884	1	even	even	ADV
ftr-416	1884	2	after	after	ADP
ftr-416	1884	3	crummey	crummey	NOUN
ftr-416	1884	4	,	,	PUNCT
ftr-416	1884	5	the	the	DET
ftr-416	1884	6	tax	tax	NOUN
ftr-416	1884	7	court	court	NOUN
ftr-416	1884	8	expressed	express	VERB
ftr-416	1884	9	,	,	PUNCT
ftr-416	1884	10	albeit	albeit	SCONJ
ftr-416	1884	11	in	in	ADP
ftr-416	1884	12	dicta	dicta	ADJ
ftr-416	1884	13	,	,	PUNCT
ftr-416	1884	14	its	its	PRON
ftr-416	1884	15	continued	continue	VERB
ftr-416	1884	16	reticence	reticence	NOUN
ftr-416	1884	17	to	to	PART
ftr-416	1884	18	accept	accept	VERB
ftr-416	1884	19	crummey	crummey	NOUN
ftr-416	1884	20	powers	power	NOUN
ftr-416	1884	21	.	.	PUNCT
ftr-416	1885	1	heidrich	heidrich	PROPN
ftr-416	1885	2	v.	v.	PROPN
ftr-416	1885	3	commissioner	commissioner	PROPN
ftr-416	1885	4	,	,	PUNCT
ftr-416	1885	5	55	55	NUM
ftr-416	1885	6	t.c	t.c	NOUN
ftr-416	1885	7	.	.	PROPN
ftr-416	1885	8	746	746	NUM
ftr-416	1885	9	,	,	PUNCT
ftr-416	1885	10	753	753	NUM
ftr-416	1885	11	,	,	PUNCT
ftr-416	1885	12	n.	n.	NOUN
ftr-416	1885	13	8	8	NUM
ftr-416	1885	14	(	(	PUNCT
ftr-416	1885	15	1971	1971	NUM
ftr-416	1885	16	)	)	PUNCT
ftr-416	1885	17	.	.	PUNCT
ftr-416	1886	1	316	316	NUM
ftr-416	1886	2	.	.	PUNCT
ftr-416	1887	1	see	see	VERB
ftr-416	1887	2	supra	supra	PROPN
ftr-416	1887	3	note	note	PROPN
ftr-416	1887	4	244	244	NUM
ftr-416	1887	5	and	and	CCONJ
ftr-416	1887	6	accompanying	accompany	VERB
ftr-416	1887	7	text	text	NOUN
ftr-416	1887	8	.	.	PUNCT
ftr-416	1888	1	317	317	NUM
ftr-416	1888	2	.	.	X
ftr-416	1889	1	mason	mason	PROPN
ftr-416	1889	2	,	,	PUNCT
ftr-416	1889	3	supra	supra	PROPN
ftr-416	1889	4	note	note	PROPN
ftr-416	1889	5	21	21	NUM
ftr-416	1889	6	,	,	PUNCT
ftr-416	1889	7	at	at	ADP
ftr-416	1889	8	593	593	NUM
ftr-416	1889	9	.	.	PUNCT
ftr-416	1890	1	this	this	PRON
ftr-416	1890	2	is	be	AUX
ftr-416	1890	3	accomplished	accomplish	VERB
ftr-416	1890	4	by	by	ADP
ftr-416	1890	5	giving	give	VERB
ftr-416	1890	6	crummey	crummey	NOUN
ftr-416	1890	7	powers	power	NOUN
ftr-416	1890	8	to	to	ADP
ftr-416	1890	9	numerous	numerous	ADJ
ftr-416	1890	10	individuals	individual	NOUN
ftr-416	1890	11	with	with	ADP
ftr-416	1890	12	little	little	ADJ
ftr-416	1890	13	or	or	CCONJ
ftr-416	1890	14	no	no	PRON
ftr-416	1890	15	interest	interest	NOUN
ftr-416	1890	16	in	in	ADP
ftr-416	1890	17	the	the	DET
ftr-416	1890	18	trust	trust	NOUN
ftr-416	1890	19	.	.	PUNCT
ftr-416	1891	1	see	see	VERB
ftr-416	1891	2	supra	supra	PROPN
ftr-416	1891	3	note	note	PROPN
ftr-416	1891	4	21	21	NUM
ftr-416	1891	5	.	.	PUNCT
ftr-416	1891	6	318	318	NUM
ftr-416	1891	7	.	.	PUNCT
ftr-416	1892	1	commissioner	commissioner	NOUN
ftr-416	1892	2	’s	’s	PART
ftr-416	1892	3	brief	brief	NOUN
ftr-416	1892	4	at	at	ADP
ftr-416	1892	5	19	19	NUM
ftr-416	1892	6	,	,	PUNCT
ftr-416	1892	7	estate	estate	NOUN
ftr-416	1892	8	of	of	ADP
ftr-416	1892	9	cristofani	cristofani	PROPN
ftr-416	1892	10	v.	v.	PROPN
ftr-416	1892	11	commissioner	commissioner	PROPN
ftr-416	1892	12	,	,	PUNCT
ftr-416	1892	13	97	97	NUM
ftr-416	1892	14	t.c	t.c	NOUN
ftr-416	1892	15	.	.	PROPN
ftr-416	1892	16	74	74	NUM
ftr-416	1892	17	(	(	PUNCT
ftr-416	1892	18	1991	1991	NUM
ftr-416	1892	19	)	)	PUNCT
ftr-416	1892	20	(	(	PUNCT
ftr-416	1892	21	no	no	INTJ
ftr-416	1892	22	.	.	NOUN
ftr-416	1892	23	28538	28538	NUM
ftr-416	1892	24	-	-	SYM
ftr-416	1892	25	89	89	NUM
ftr-416	1892	26	)	)	PUNCT
ftr-416	1892	27	.	.	PUNCT
ftr-416	1893	1	319	319	NUM
ftr-416	1893	2	.	.	PUNCT
ftr-416	1894	1	see	see	VERB
ftr-416	1894	2	supra	supra	PROPN
ftr-416	1894	3	notes	note	VERB
ftr-416	1894	4	250	250	NUM
ftr-416	1894	5	-	-	SYM
ftr-416	1894	6	64	64	NUM
ftr-416	1894	7	and	and	CCONJ
ftr-416	1894	8	accompanying	accompany	VERB
ftr-416	1894	9	text	text	NOUN
ftr-416	1894	10	.	.	PUNCT
ftr-416	1895	1	320	320	NUM
ftr-416	1895	2	.	.	PUNCT
ftr-416	1896	1	see	see	VERB
ftr-416	1896	2	supra	supra	PROPN
ftr-416	1896	3	notes	note	VERB
ftr-416	1896	4	150	150	NUM
ftr-416	1896	5	-	-	SYM
ftr-416	1896	6	51	51	NUM
ftr-416	1896	7	and	and	CCONJ
ftr-416	1896	8	accompanying	accompany	VERB
ftr-416	1896	9	text	text	NOUN
ftr-416	1896	10	.	.	PUNCT
ftr-416	1897	1	321	321	NUM
ftr-416	1897	2	.	.	X
ftr-416	1898	1	see	see	VERB
ftr-416	1898	2	,	,	PUNCT
ftr-416	1898	3	e.g.	e.g.	ADV
ftr-416	1898	4	,	,	PUNCT
ftr-416	1898	5	l.	l.	PROPN
ftr-416	1898	6	henry	henry	PROPN
ftr-416	1898	7	gissel	gissel	PROPN
ftr-416	1898	8	,	,	PUNCT
ftr-416	1898	9	jr	jr	PROPN
ftr-416	1898	10	.	.	PROPN
ftr-416	1898	11	,	,	PUNCT
ftr-416	1898	12	has	have	AUX
ftr-416	1898	13	crummey	crummey	PROPN
ftr-416	1898	14	turned	turn	VERB
ftr-416	1898	15	lousy	lousy	ADJ
ftr-416	1898	16	?	?	PUNCT
ftr-416	1899	1	not	not	PART
ftr-416	1899	2	yet	yet	ADV
ftr-416	1899	3	according	accord	VERB
ftr-416	1899	4	to	to	ADP
ftr-416	1899	5	kohlsaat	kohlsaat	PROPN
ftr-416	1899	6	!	!	PUNCT
ftr-416	1899	7	,	,	PUNCT
ftr-416	1899	8	sc13	sc13	PROPN
ftr-416	1899	9	ali	ali	PROPN
ftr-416	1899	10	-	-	PUNCT
ftr-416	1899	11	aba	aba	PROPN
ftr-416	1899	12	265	265	NUM
ftr-416	1899	13	,	,	PUNCT
ftr-416	1899	14	265	265	NUM
ftr-416	1899	15	(	(	PUNCT
ftr-416	1899	16	1997	1997	NUM
ftr-416	1899	17	)	)	PUNCT
ftr-416	1899	18	;	;	PUNCT
ftr-416	1899	19	gregory	gregory	PROPN
ftr-416	1899	20	m.	m.	PROPN
ftr-416	1899	21	mccoskey	mccoskey	PROPN
ftr-416	1899	22	,	,	PUNCT
ftr-416	1899	23	why	why	SCONJ
ftr-416	1899	24	relying	rely	VERB
ftr-416	1899	25	on	on	ADP
ftr-416	1899	26	cristofani	cristofani	NOUN
ftr-416	1899	27	to	to	PART
ftr-416	1899	28	draft	draft	VERB
ftr-416	1899	29	trust	trust	NOUN
ftr-416	1899	30	withdrawal	withdrawal	NOUN
ftr-416	1899	31	powers	power	NOUN
ftr-416	1899	32	is	be	AUX
ftr-416	1899	33	a	a	DET
ftr-416	1899	34	“	"	PUNCT
ftr-416	1899	35	crummey	crummey	ADJ
ftr-416	1899	36	”	"	PUNCT
ftr-416	1899	37	idea	idea	NOUN
ftr-416	1899	38	,	,	PUNCT
ftr-416	1899	39	fla	fla	PROPN
ftr-416	1899	40	.	.	PUNCT
ftr-416	1900	1	b.	b.	PROPN
ftr-416	1900	2	j.	j.	PROPN
ftr-416	1900	3	,	,	PUNCT
ftr-416	1900	4	july	july	PROPN
ftr-416	1900	5	/	/	SYM
ftr-416	1900	6	aug	aug	PROPN
ftr-416	1900	7	.	.	PROPN
ftr-416	1900	8	1997	1997	NUM
ftr-416	1900	9	at	at	ADP
ftr-416	1900	10	67	67	NUM
ftr-416	1900	11	.	.	PUNCT
ftr-416	1901	1	pedrick	pedrick	PROPN
ftr-416	1901	2	,	,	PUNCT
ftr-416	1901	3	supra	supra	PROPN
ftr-416	1901	4	note	note	PROPN
ftr-416	1901	5	19	19	NUM
ftr-416	1901	6	,	,	PUNCT
ftr-416	1901	7	at	at	ADP
ftr-416	1901	8	943	943	NUM
ftr-416	1901	9	(	(	PUNCT
ftr-416	1901	10	“	"	PUNCT
ftr-416	1901	11	crummey	crummey	NOUN
ftr-416	1901	12	is	be	AUX
ftr-416	1901	13	really	really	ADV
ftr-416	1901	14	crummy	crummy	ADJ
ftr-416	1901	15	!	!	PUNCT
ftr-416	1901	16	”	"	PUNCT
ftr-416	1901	17	)	)	PUNCT
ftr-416	1901	18	.	.	PUNCT
ftr-416	1902	1	in	in	ADP
ftr-416	1902	2	the	the	DET
ftr-416	1902	3	tax	tax	NOUN
ftr-416	1902	4	court.315	court.315	NOUN
ftr-416	1902	5	indeed	indeed	ADV
ftr-416	1902	6	,	,	PUNCT
ftr-416	1902	7	the	the	DET
ftr-416	1902	8	service	service	NOUN
ftr-416	1902	9	surrendered	surrender	VERB
ftr-416	1902	10	the	the	DET
ftr-416	1902	11	issue	issue	NOUN
ftr-416	1902	12	seemingly	seemingly	ADV
ftr-416	1902	13	without	without	ADP
ftr-416	1902	14	realizing	realize	VERB
ftr-416	1902	15	the	the	DET
ftr-416	1902	16	potential	potential	NOUN
ftr-416	1902	17	for	for	ADP
ftr-416	1902	18	abuse	abuse	NOUN
ftr-416	1902	19	inherent	inherent	ADJ
ftr-416	1902	20	in	in	ADP
ftr-416	1902	21	the	the	DET
ftr-416	1902	22	ruse	ruse	NOUN
ftr-416	1902	23	it	it	PRON
ftr-416	1902	24	had	have	VERB
ftr-416	1902	25	sanctioned.316	sanctioned.316	VERB
ftr-416	1902	26	a	a	DET
ftr-416	1902	27	provision	provision	NOUN
ftr-416	1902	28	initially	initially	ADV
ftr-416	1902	29	intended	intend	VERB
ftr-416	1902	30	to	to	PART
ftr-416	1902	31	exclude	exclude	VERB
ftr-416	1902	32	informal	informal	ADJ
ftr-416	1902	33	gifts	gift	NOUN
ftr-416	1902	34	has	have	AUX
ftr-416	1902	35	evolved	evolve	VERB
ftr-416	1902	36	into	into	ADP
ftr-416	1902	37	a	a	DET
ftr-416	1902	38	highly	highly	ADV
ftr-416	1902	39	structured	structured	ADJ
ftr-416	1902	40	estate	estate	NOUN
ftr-416	1902	41	planning	planning	NOUN
ftr-416	1902	42	tool	tool	NOUN
ftr-416	1902	43	.	.	PUNCT
ftr-416	1903	1	allowing	allow	VERB
ftr-416	1903	2	annual	annual	ADJ
ftr-416	1903	3	exclusion	exclusion	NOUN
ftr-416	1903	4	gifts	gift	NOUN
ftr-416	1903	5	through	through	ADP
ftr-416	1903	6	the	the	DET
ftr-416	1903	7	use	use	NOUN
ftr-416	1903	8	of	of	ADP
ftr-416	1903	9	crummey	crummey	NOUN
ftr-416	1903	10	powers	power	NOUN
ftr-416	1903	11	may	may	AUX
ftr-416	1903	12	seem	seem	VERB
ftr-416	1903	13	a	a	DET
ftr-416	1903	14	minor	minor	ADJ
ftr-416	1903	15	side	side	NOUN
ftr-416	1903	16	-	-	PUNCT
ftr-416	1903	17	step	step	NOUN
ftr-416	1903	18	of	of	ADP
ftr-416	1903	19	congressional	congressional	ADJ
ftr-416	1903	20	intent	intent	NOUN
ftr-416	1903	21	.	.	PUNCT
ftr-416	1904	1	this	this	PRON
ftr-416	1904	2	fails	fail	VERB
ftr-416	1904	3	,	,	PUNCT
ftr-416	1904	4	however	however	ADV
ftr-416	1904	5	,	,	PUNCT
ftr-416	1904	6	to	to	PART
ftr-416	1904	7	account	account	VERB
ftr-416	1904	8	for	for	ADP
ftr-416	1904	9	the	the	DET
ftr-416	1904	10	varied	varied	ADJ
ftr-416	1904	11	uses	use	NOUN
ftr-416	1904	12	of	of	ADP
ftr-416	1904	13	crummey	crummey	PROPN
ftr-416	1904	14	powers	power	NOUN
ftr-416	1904	15	.	.	PUNCT
ftr-416	1905	1	for	for	ADP
ftr-416	1905	2	example	example	NOUN
ftr-416	1905	3	,	,	PUNCT
ftr-416	1905	4	skillful	skillful	ADJ
ftr-416	1905	5	use	use	NOUN
ftr-416	1905	6	of	of	ADP
ftr-416	1905	7	crummey	crummey	NOUN
ftr-416	1905	8	powers	power	NOUN
ftr-416	1905	9	allow	allow	VERB
ftr-416	1905	10	taxpayers	taxpayer	NOUN
ftr-416	1905	11	to	to	PART
ftr-416	1905	12	multiply	multiply	VERB
ftr-416	1905	13	the	the	DET
ftr-416	1905	14	number	number	NOUN
ftr-416	1905	15	of	of	ADP
ftr-416	1905	16	exclusions	exclusion	NOUN
ftr-416	1905	17	almost	almost	ADV
ftr-416	1905	18	without	without	ADP
ftr-416	1905	19	limit.317	limit.317	ADV
ftr-416	1905	20	indeed	indeed	ADV
ftr-416	1905	21	,	,	PUNCT
ftr-416	1905	22	crummey	crummey	PROPN
ftr-416	1905	23	powers	power	NOUN
ftr-416	1905	24	have	have	VERB
ftr-416	1905	25	the	the	DET
ftr-416	1905	26	potential	potential	NOUN
ftr-416	1905	27	to	to	PART
ftr-416	1905	28	undermine	undermine	VERB
ftr-416	1905	29	the	the	DET
ftr-416	1905	30	entire	entire	ADJ
ftr-416	1905	31	transfer	transfer	NOUN
ftr-416	1905	32	tax	tax	NOUN
ftr-416	1905	33	system.318	system.318	ADJ
ftr-416	1905	34	abrogation	abrogation	NOUN
ftr-416	1905	35	of	of	ADP
ftr-416	1905	36	the	the	DET
ftr-416	1905	37	use	use	NOUN
ftr-416	1905	38	of	of	ADP
ftr-416	1905	39	crummey	crummey	NOUN
ftr-416	1905	40	powers	power	NOUN
ftr-416	1905	41	is	be	AUX
ftr-416	1905	42	necessary	necessary	ADJ
ftr-416	1905	43	.	.	PUNCT
ftr-416	1906	1	it	it	PRON
ftr-416	1906	2	seems	seem	VERB
ftr-416	1906	3	that	that	SCONJ
ftr-416	1906	4	a	a	DET
ftr-416	1906	5	considered	consider	VERB
ftr-416	1906	6	congressional	congressional	ADJ
ftr-416	1906	7	response	response	NOUN
ftr-416	1906	8	in	in	ADP
ftr-416	1906	9	this	this	DET
ftr-416	1906	10	area	area	NOUN
ftr-416	1906	11	would	would	AUX
ftr-416	1906	12	be	be	AUX
ftr-416	1906	13	the	the	DET
ftr-416	1906	14	best	good	ADJ
ftr-416	1906	15	course	course	NOUN
ftr-416	1906	16	of	of	ADP
ftr-416	1906	17	action.319	action.319	PROPN
ftr-416	1906	18	admittedly	admittedly	ADV
ftr-416	1906	19	,	,	PUNCT
ftr-416	1906	20	however	however	ADV
ftr-416	1906	21	,	,	PUNCT
ftr-416	1906	22	congressional	congressional	ADJ
ftr-416	1906	23	action	action	NOUN
ftr-416	1906	24	to	to	PART
ftr-416	1906	25	eliminate	eliminate	VERB
ftr-416	1906	26	crummey	crummey	NOUN
ftr-416	1906	27	is	be	AUX
ftr-416	1906	28	currently	currently	ADV
ftr-416	1906	29	unlikely	unlikely	ADJ
ftr-416	1906	30	.	.	PUNCT
ftr-416	1907	1	a	a	DET
ftr-416	1907	2	treasury	treasury	PROPN
ftr-416	1907	3	department	department	NOUN
ftr-416	1907	4	regulation	regulation	NOUN
ftr-416	1907	5	that	that	PRON
ftr-416	1907	6	sought	seek	VERB
ftr-416	1907	7	to	to	PART
ftr-416	1907	8	eliminate	eliminate	VERB
ftr-416	1907	9	crummey	crummey	NOUN
ftr-416	1907	10	powers	power	NOUN
ftr-416	1907	11	would	would	AUX
ftr-416	1907	12	likely	likely	ADV
ftr-416	1907	13	be	be	AUX
ftr-416	1907	14	given	give	VERB
ftr-416	1907	15	effect	effect	NOUN
ftr-416	1907	16	,	,	PUNCT
ftr-416	1907	17	despite	despite	SCONJ
ftr-416	1907	18	inconsistent	inconsistent	ADJ
ftr-416	1907	19	court	court	PROPN
ftr-416	1907	20	precedent	precedent	NOUN
ftr-416	1907	21	.	.	PUNCT
ftr-416	1908	1	however	however	ADV
ftr-416	1908	2	,	,	PUNCT
ftr-416	1908	3	treasury	treasury	PROPN
ftr-416	1908	4	department	department	NOUN
ftr-416	1908	5	action	action	NOUN
ftr-416	1908	6	in	in	ADP
ftr-416	1908	7	this	this	DET
ftr-416	1908	8	area	area	NOUN
ftr-416	1908	9	is	be	AUX
ftr-416	1908	10	also	also	ADV
ftr-416	1908	11	currently	currently	ADV
ftr-416	1908	12	unlikely	unlikely	ADJ
ftr-416	1908	13	.	.	PUNCT
ftr-416	1909	1	it	it	PRON
ftr-416	1909	2	seems	seem	VERB
ftr-416	1909	3	that	that	SCONJ
ftr-416	1909	4	the	the	DET
ftr-416	1909	5	service	service	NOUN
ftr-416	1909	6	may	may	AUX
ftr-416	1909	7	be	be	AUX
ftr-416	1909	8	stuck	stick	VERB
ftr-416	1909	9	with	with	ADP
ftr-416	1909	10	crummey	crummey	NOUN
ftr-416	1909	11	powers	power	NOUN
ftr-416	1909	12	.	.	PUNCT
ftr-416	1910	1	although	although	SCONJ
ftr-416	1910	2	the	the	DET
ftr-416	1910	3	service	service	NOUN
ftr-416	1910	4	can	can	AUX
ftr-416	1910	5	revoke	revoke	VERB
ftr-416	1910	6	its	its	PRON
ftr-416	1910	7	earlier	early	ADJ
ftr-416	1910	8	rulings	ruling	NOUN
ftr-416	1910	9	and	and	CCONJ
ftr-416	1910	10	begin	begin	VERB
ftr-416	1910	11	litigating	litigate	VERB
ftr-416	1910	12	the	the	DET
ftr-416	1910	13	withdrawal	withdrawal	NOUN
ftr-416	1910	14	powers	power	NOUN
ftr-416	1910	15	issue	issue	VERB
ftr-416	1910	16	anew	anew	ADV
ftr-416	1910	17	,	,	PUNCT
ftr-416	1910	18	its	its	PRON
ftr-416	1910	19	chances	chance	NOUN
ftr-416	1910	20	for	for	ADP
ftr-416	1910	21	success	success	NOUN
ftr-416	1910	22	in	in	ADP
ftr-416	1910	23	this	this	DET
ftr-416	1910	24	regard	regard	NOUN
ftr-416	1910	25	are	be	AUX
ftr-416	1910	26	slim	slim	ADJ
ftr-416	1910	27	.	.	PUNCT
ftr-416	1911	1	thus	thus	ADV
ftr-416	1911	2	,	,	PUNCT
ftr-416	1911	3	absent	absent	ADJ
ftr-416	1911	4	action	action	NOUN
ftr-416	1911	5	by	by	ADP
ftr-416	1911	6	congress	congress	PROPN
ftr-416	1911	7	or	or	CCONJ
ftr-416	1911	8	the	the	DET
ftr-416	1911	9	treasury	treasury	PROPN
ftr-416	1911	10	department	department	PROPN
ftr-416	1911	11	,	,	PUNCT
ftr-416	1911	12	the	the	DET
ftr-416	1911	13	irs	irs	PROPN
ftr-416	1911	14	will	will	AUX
ftr-416	1911	15	be	be	AUX
ftr-416	1911	16	forced	force	VERB
ftr-416	1911	17	to	to	PART
ftr-416	1911	18	lie	lie	VERB
ftr-416	1911	19	in	in	ADP
ftr-416	1911	20	the	the	DET
ftr-416	1911	21	bed	bed	NOUN
ftr-416	1911	22	it	it	PRON
ftr-416	1911	23	made	make	VERB
ftr-416	1911	24	for	for	ADP
ftr-416	1911	25	itself	itself	PRON
ftr-416	1911	26	decades	decade	NOUN
ftr-416	1911	27	ago	ago	ADV
ftr-416	1911	28	.	.	PUNCT
ftr-416	1912	1	regardless	regardless	ADV
ftr-416	1912	2	of	of	ADP
ftr-416	1912	3	the	the	DET
ftr-416	1912	4	future	future	NOUN
ftr-416	1912	5	of	of	ADP
ftr-416	1912	6	the	the	DET
ftr-416	1912	7	federal	federal	ADJ
ftr-416	1912	8	estate	estate	NOUN
ftr-416	1912	9	tax	tax	NOUN
ftr-416	1912	10	,	,	PUNCT
ftr-416	1912	11	the	the	DET
ftr-416	1912	12	federal	federal	ADJ
ftr-416	1912	13	gift	gift	NOUN
ftr-416	1912	14	tax	tax	NOUN
ftr-416	1912	15	and	and	CCONJ
ftr-416	1912	16	the	the	DET
ftr-416	1912	17	annual	annual	ADJ
ftr-416	1912	18	exclusion	exclusion	NOUN
ftr-416	1912	19	seem	seem	VERB
ftr-416	1912	20	likely	likely	ADJ
ftr-416	1912	21	to	to	PART
ftr-416	1912	22	remain	remain	VERB
ftr-416	1912	23	a	a	DET
ftr-416	1912	24	part	part	NOUN
ftr-416	1912	25	of	of	ADP
ftr-416	1912	26	the	the	DET
ftr-416	1912	27	federal	federal	ADJ
ftr-416	1912	28	transfer	transfer	NOUN
ftr-416	1912	29	tax	tax	NOUN
ftr-416	1912	30	system	system	NOUN
ftr-416	1912	31	for	for	ADP
ftr-416	1912	32	the	the	DET
ftr-416	1912	33	foreseeable	foreseeable	ADJ
ftr-416	1912	34	future	future	NOUN
ftr-416	1912	35	.	.	PUNCT
ftr-416	1913	1	indeed	indeed	ADV
ftr-416	1913	2	,	,	PUNCT
ftr-416	1913	3	recent	recent	ADJ
ftr-416	1913	4	changes	change	NOUN
ftr-416	1913	5	to	to	ADP
ftr-416	1913	6	the	the	DET
ftr-416	1913	7	estate	estate	NOUN
ftr-416	1913	8	tax	tax	NOUN
ftr-416	1913	9	may	may	AUX
ftr-416	1913	10	,	,	PUNCT
ftr-416	1913	11	in	in	ADP
ftr-416	1913	12	the	the	DET
ftr-416	1913	13	short	short	ADJ
ftr-416	1913	14	term	term	NOUN
ftr-416	1913	15	,	,	PUNCT
ftr-416	1913	16	increase	increase	VERB
ftr-416	1913	17	the	the	DET
ftr-416	1913	18	use	use	NOUN
ftr-416	1913	19	of	of	ADP
ftr-416	1913	20	the	the	DET
ftr-416	1913	21	annual	annual	ADJ
ftr-416	1913	22	exclusion	exclusion	NOUN
ftr-416	1913	23	and	and	CCONJ
ftr-416	1913	24	crummey	crummey	NOUN
ftr-416	1913	25	powers.320	powers.320	VERB
ftr-416	1913	26	perhaps	perhaps	ADV
ftr-416	1913	27	such	such	ADJ
ftr-416	1913	28	use	use	NOUN
ftr-416	1913	29	will	will	AUX
ftr-416	1913	30	eventually	eventually	ADV
ftr-416	1913	31	convince	convince	VERB
ftr-416	1913	32	congress	congress	PROPN
ftr-416	1913	33	or	or	CCONJ
ftr-416	1913	34	the	the	DET
ftr-416	1913	35	treasury	treasury	PROPN
ftr-416	1913	36	department	department	PROPN
ftr-416	1913	37	to	to	PART
ftr-416	1913	38	act	act	VERB
ftr-416	1913	39	.	.	PUNCT
ftr-416	1914	1	until	until	SCONJ
ftr-416	1914	2	they	they	PRON
ftr-416	1914	3	do	do	VERB
ftr-416	1914	4	,	,	PUNCT
ftr-416	1914	5	the	the	DET
ftr-416	1914	6	homonym	homonym	NOUN
ftr-416	1914	7	that	that	PRON
ftr-416	1914	8	has	have	AUX
ftr-416	1914	9	amused	amuse	VERB
ftr-416	1914	10	many	many	ADJ
ftr-416	1914	11	familiar	familiar	ADJ
ftr-416	1914	12	with	with	ADP
ftr-416	1914	13	crummey	crummey	PROPN
ftr-416	1914	14	powers321	powers321	PROPN
ftr-416	1914	15	will	will	AUX
ftr-416	1914	16	continue	continue	VERB
ftr-416	1914	17	to	to	PART
ftr-416	1914	18	be	be	AUX
ftr-416	1914	19	both	both	PRON
ftr-416	1914	20	amusing	amusing	ADJ
ftr-416	1914	21	and	and	CCONJ
ftr-416	1914	22	,	,	PUNCT
ftr-416	1914	23	sadly	sadly	ADV
ftr-416	1914	24	,	,	PUNCT
ftr-416	1914	25	accurate	accurate	ADJ
ftr-416	1914	26	.	.	PUNCT
ftr-416	1915	1	page	page	NOUN
ftr-416	1915	2	1	1	NUM
ftr-416	1915	3	page	page	NOUN
ftr-416	1915	4	2	2	NUM
ftr-416	1915	5	page	page	NOUN
ftr-416	1915	6	3	3	NUM
ftr-416	1915	7	page	page	NOUN
ftr-416	1915	8	4	4	NUM
ftr-416	1915	9	page	page	NOUN
ftr-416	1915	10	5	5	NUM
ftr-416	1915	11	page	page	NOUN
ftr-416	1915	12	6	6	NUM
ftr-416	1915	13	page	page	NOUN
ftr-416	1915	14	7	7	NUM
ftr-416	1915	15	page	page	NOUN
ftr-416	1915	16	8	8	NUM
ftr-416	1915	17	page	page	NOUN
ftr-416	1915	18	9	9	NUM
ftr-416	1915	19	page	page	NOUN
ftr-416	1915	20	10	10	NUM
ftr-416	1915	21	page	page	NOUN
ftr-416	1915	22	11	11	NUM
ftr-416	1915	23	page	page	NOUN
ftr-416	1915	24	12	12	NUM
ftr-416	1915	25	page	page	NOUN
ftr-416	1915	26	13	13	NUM
ftr-416	1915	27	page	page	NOUN
ftr-416	1915	28	14	14	NUM
ftr-416	1915	29	page	page	NOUN
ftr-416	1915	30	15	15	NUM
ftr-416	1915	31	page	page	NOUN
ftr-416	1915	32	16	16	NUM
ftr-416	1915	33	page	page	NOUN
ftr-416	1915	34	17	17	NUM
ftr-416	1915	35	page	page	NOUN
ftr-416	1915	36	18	18	NUM
ftr-416	1915	37	page	page	NOUN
ftr-416	1915	38	19	19	NUM
ftr-416	1915	39	page	page	NOUN
ftr-416	1915	40	20	20	NUM
ftr-416	1915	41	page	page	NOUN
ftr-416	1915	42	21	21	NUM
ftr-416	1915	43	page	page	NOUN
ftr-416	1915	44	22	22	NUM
ftr-416	1915	45	page	page	NOUN
ftr-416	1915	46	23	23	NUM
ftr-416	1915	47	page	page	NOUN
ftr-416	1915	48	24	24	NUM
ftr-416	1915	49	page	page	NOUN
ftr-416	1915	50	25	25	NUM
ftr-416	1915	51	page	page	NOUN
ftr-416	1915	52	26	26	NUM
ftr-416	1915	53	page	page	NOUN
ftr-416	1915	54	27	27	NUM
ftr-416	1915	55	page	page	NOUN
ftr-416	1915	56	28	28	NUM
ftr-416	1915	57	page	page	NOUN
ftr-416	1915	58	29	29	NUM
ftr-416	1915	59	page	page	NOUN
ftr-416	1915	60	30	30	NUM
ftr-416	1915	61	page	page	NOUN
ftr-416	1915	62	31	31	NUM
ftr-416	1915	63	page	page	NOUN
ftr-416	1915	64	32	32	NUM
ftr-416	1915	65	page	page	NOUN
ftr-416	1915	66	33	33	NUM
ftr-416	1915	67	page	page	NOUN
ftr-416	1915	68	34	34	NUM
ftr-416	1915	69	page	page	NOUN
ftr-416	1915	70	35	35	NUM
ftr-416	1915	71	page	page	NOUN
ftr-416	1915	72	36	36	NUM
ftr-416	1915	73	page	page	NOUN
ftr-416	1915	74	37	37	NUM
ftr-416	1915	75	page	page	NOUN
ftr-416	1915	76	38	38	NUM
ftr-416	1915	77	page	page	NOUN
ftr-416	1915	78	39	39	NUM
ftr-416	1915	79	page	page	NOUN
ftr-416	1915	80	40	40	NUM
ftr-416	1915	81	page	page	NOUN
ftr-416	1915	82	41	41	NUM
ftr-416	1915	83	page	page	NOUN
ftr-416	1915	84	42	42	NUM
ftr-416	1915	85	page	page	NOUN
ftr-416	1915	86	43	43	NUM
ftr-416	1915	87	page	page	NOUN
ftr-416	1915	88	44	44	NUM
ftr-416	1915	89	page	page	NOUN
ftr-416	1915	90	45	45	NUM
ftr-416	1915	91	page	page	NOUN
ftr-416	1915	92	46	46	NUM
ftr-416	1915	93	page	page	NOUN
ftr-416	1915	94	47	47	NUM
ftr-416	1915	95	page	page	NOUN
ftr-416	1915	96	48	48	NUM
ftr-416	1915	97	page	page	NOUN
ftr-416	1915	98	49	49	NUM
ftr-416	1915	99	page	page	NOUN
ftr-416	1915	100	50	50	NUM
ftr-416	1915	101	page	page	NOUN
ftr-416	1915	102	51	51	NUM
ftr-416	1915	103	page	page	NOUN
ftr-416	1915	104	52	52	NUM
ftr-416	1915	105	page	page	NOUN
ftr-416	1915	106	53	53	NUM
ftr-416	1915	107	page	page	NOUN
ftr-416	1915	108	54	54	NUM
ftr-416	1915	109	page	page	NOUN
ftr-416	1915	110	55	55	NUM
ftr-416	1915	111	page	page	NOUN
ftr-416	1915	112	56	56	NUM
ftr-416	1915	113	page	page	NOUN
ftr-416	1915	114	57	57	NUM
ftr-416	1915	115	page	page	NOUN
ftr-416	1915	116	58	58	NUM
ftr-416	1915	117	page	page	NOUN
ftr-416	1915	118	59	59	NUM
ftr-416	1915	119	page	page	NOUN
ftr-416	1915	120	60	60	NUM
ftr-416	1915	121	page	page	NOUN
ftr-416	1915	122	61	61	NUM
ftr-416	1915	123	page	page	NOUN
ftr-416	1915	124	62	62	NUM