id	sid	tid	token	lemma	pos
ftr-423	1	1	assistant	assistant	PROPN
ftr-423	1	2	professor	professor	NOUN
ftr-423	1	3	,	,	PUNCT
ftr-423	1	4	pace	pace	NOUN
ftr-423	1	5	university	university	NOUN
ftr-423	1	6	school	school	NOUN
ftr-423	1	7	of	of	ADP
ftr-423	1	8	law	law	NOUN
ftr-423	1	9	.	.	PUNCT
ftr-423	2	1	b.a	b.a	PROPN
ftr-423	2	2	.	.	PROPN
ftr-423	2	3	yale	yale	PROPN
ftr-423	2	4	university	university	PROPN
ftr-423	2	5	1991	1991	NUM
ftr-423	2	6	.	.	PUNCT
ftr-423	3	1	j.d	j.d	PROPN
ftr-423	3	2	.	.	PROPN
ftr-423	3	3	university	university	PROPN
ftr-423	3	4	of	of	ADP
ftr-423	3	5	pennsylvania	pennsylvania	PROPN
ftr-423	3	6	law	law	PROPN
ftr-423	3	7	school	school	PROPN
ftr-423	3	8	1996	1996	NUM
ftr-423	3	9	.	.	PUNCT
ftr-423	4	1	i	i	PRON
ftr-423	4	2	gratefully	gratefully	ADV
ftr-423	4	3	acknowledge	acknowledge	VERB
ftr-423	4	4	the	the	DET
ftr-423	4	5	input	input	NOUN
ftr-423	4	6	and	and	CCONJ
ftr-423	4	7	guidance	guidance	NOUN
ftr-423	4	8	of	of	ADP
ftr-423	4	9	jonathan	jonathan	PROPN
ftr-423	4	10	g.	g.	PROPN
ftr-423	4	11	blattmachr	blattmachr	PROPN
ftr-423	4	12	,	,	PUNCT
ftr-423	4	13	david	david	PROPN
ftr-423	4	14	n.	n.	PROPN
ftr-423	4	15	cassuto	cassuto	PROPN
ftr-423	4	16	,	,	PUNCT
ftr-423	4	17	don	don	PROPN
ftr-423	4	18	l.	l.	PROPN
ftr-423	4	19	doernberg	doernberg	PROPN
ftr-423	4	20	,	,	PUNCT
ftr-423	4	21	derek	derek	PROPN
ftr-423	4	22	b.	b.	PROPN
ftr-423	4	23	dorn	dorn	PROPN
ftr-423	4	24	,	,	PUNCT
ftr-423	4	25	james	james	PROPN
ftr-423	4	26	j.	j.	PROPN
ftr-423	4	27	fishman	fishman	PROPN
ftr-423	4	28	,	,	PUNCT
ftr-423	4	29	mitchell	mitchell	PROPN
ftr-423	4	30	m.	m.	PROPN
ftr-423	4	31	gans	gans	PROPN
ftr-423	4	32	,	,	PUNCT
ftr-423	4	33	bennett	bennett	PROPN
ftr-423	4	34	l.	l.	PROPN
ftr-423	4	35	gershman	gershman	PROPN
ftr-423	4	36	,	,	PUNCT
ftr-423	4	37	lissa	lissa	NOUN
ftr-423	4	38	griffin	griffin	PROPN
ftr-423	4	39	,	,	PUNCT
ftr-423	4	40	anthony	anthony	PROPN
ftr-423	4	41	c.	c.	PROPN
ftr-423	4	42	infanti	infanti	PROPN
ftr-423	4	43	,	,	PUNCT
ftr-423	4	44	ronald	ronald	PROPN
ftr-423	4	45	h	h	PROPN
ftr-423	4	46	.	.	PUNCT
ftr-423	5	1	jensen	jensen	PROPN
ftr-423	5	2	,	,	PUNCT
ftr-423	5	3	janet	janet	PROPN
ftr-423	5	4	a.	a.	PROPN
ftr-423	5	5	johnson	johnson	PROPN
ftr-423	5	6	,	,	PUNCT
ftr-423	5	7	darryll	darryll	PROPN
ftr-423	5	8	k.	k.	PROPN
ftr-423	5	9	jones	jones	PROPN
ftr-423	5	10	,	,	PUNCT
ftr-423	5	11	jeffrey	jeffrey	PROPN
ftr-423	5	12	g.	g.	PROPN
ftr-423	5	13	m	m	PROPN
ftr-423	5	14	iller	iller	PROPN
ftr-423	5	15	,	,	PUNCT
ftr-423	5	16	nanette	nanette	PROPN
ftr-423	5	17	morrison	morrison	PROPN
ftr-423	5	18	and	and	CCONJ
ftr-423	5	19	darren	darren	PROPN
ftr-423	5	20	rosenblum	rosenblum	PROPN
ftr-423	5	21	.	.	PUNCT
ftr-423	6	1	b.	b.	PROPN
ftr-423	6	2	brian	brian	PROPN
ftr-423	6	3	brittingham	brittingham	PROPN
ftr-423	6	4	,	,	PUNCT
ftr-423	6	5	rebecca	rebecca	PROPN
ftr-423	6	6	l.	l.	PROPN
ftr-423	6	7	juice	juice	PROPN
ftr-423	6	8	and	and	CCONJ
ftr-423	6	9	william	william	PROPN
ftr-423	6	10	a.	a.	PROPN
ftr-423	6	11	onofry	onofry	PROPN
ftr-423	6	12	provided	provide	VERB
ftr-423	6	13	able	able	ADJ
ftr-423	6	14	research	research	NOUN
ftr-423	6	15	assistance	assistance	NOUN
ftr-423	6	16	.	.	PUNCT
ftr-423	7	1	757	757	NUM
ftr-423	7	2	florida	florida	PROPN
ftr-423	7	3	tax	tax	NOUN
ftr-423	7	4	review	review	NOUN
ftr-423	7	5	volume	volume	NOUN
ftr-423	7	6	6	6	NUM
ftr-423	7	7	2004	2004	NUM
ftr-423	7	8	number	number	NOUN
ftr-423	7	9	8	8	NUM
ftr-423	7	10	one	one	NUM
ftr-423	7	11	flesh	flesh	NOUN
ftr-423	7	12	,	,	PUNCT
ftr-423	7	13	two	two	NUM
ftr-423	7	14	taxpayers	taxpayer	NOUN
ftr-423	7	15	:	:	PUNCT
ftr-423	7	16	a	a	DET
ftr-423	7	17	new	new	ADJ
ftr-423	7	18	approach	approach	NOUN
ftr-423	7	19	to	to	ADP
ftr-423	7	20	marriage	marriage	NOUN
ftr-423	7	21	and	and	CCONJ
ftr-423	7	22	wealth	wealth	NOUN
ftr-423	7	23	transfer	transfer	NOUN
ftr-423	7	24	taxation	taxation	NOUN
ftr-423	7	25	bridget	bridget	PROPN
ftr-423	7	26	j.	j.	PROPN
ftr-423	7	27	crawford	crawford	PROPN
ftr-423	7	28	*	*	PROPN
ftr-423	7	29	introduction	introduction	NOUN
ftr-423	7	30	.	.	PUNCT
ftr-423	7	31	.	.	PUNCT
ftr-423	7	32	.	.	PUNCT
ftr-423	7	33	.	.	PUNCT
ftr-423	7	34	.	.	PUNCT
ftr-423	7	35	.	.	PUNCT
ftr-423	7	36	.	.	PUNCT
ftr-423	7	37	.	.	PUNCT
ftr-423	7	38	.	.	PUNCT
ftr-423	7	39	.	.	PUNCT
ftr-423	7	40	.	.	PUNCT
ftr-423	7	41	.	.	PUNCT
ftr-423	7	42	.	.	PUNCT
ftr-423	7	43	.	.	PUNCT
ftr-423	7	44	.	.	PUNCT
ftr-423	7	45	.	.	PUNCT
ftr-423	7	46	.	.	PUNCT
ftr-423	7	47	.	.	PUNCT
ftr-423	7	48	.	.	PUNCT
ftr-423	7	49	.	.	PUNCT
ftr-423	7	50	.	.	PUNCT
ftr-423	7	51	.	.	PUNCT
ftr-423	7	52	.	.	PUNCT
ftr-423	7	53	.	.	PUNCT
ftr-423	7	54	.	.	PUNCT
ftr-423	7	55	.	.	PUNCT
ftr-423	7	56	.	.	PUNCT
ftr-423	7	57	.	.	PUNCT
ftr-423	7	58	.	.	PUNCT
ftr-423	7	59	.	.	PUNCT
ftr-423	7	60	.	.	PUNCT
ftr-423	7	61	.	.	PUNCT
ftr-423	7	62	.	.	PUNCT
ftr-423	7	63	.	.	PUNCT
ftr-423	7	64	.	.	PUNCT
ftr-423	7	65	.	.	PUNCT
ftr-423	7	66	.	.	PUNCT
ftr-423	7	67	.	.	PUNCT
ftr-423	7	68	.	.	PUNCT
ftr-423	7	69	.	.	PUNCT
ftr-423	7	70	.	.	PUNCT
ftr-423	7	71	.	.	PUNCT
ftr-423	7	72	.	.	PUNCT
ftr-423	7	73	.	.	PUNCT
ftr-423	8	1	759	759	NUM
ftr-423	8	2	i.	i.	NOUN
ftr-423	8	3	the	the	DET
ftr-423	8	4	two	two	NUM
ftr-423	8	5	shall	shall	AUX
ftr-423	8	6	become	become	VERB
ftr-423	8	7	one	one	NUM
ftr-423	8	8	:	:	PUNCT
ftr-423	8	9	the	the	DET
ftr-423	8	10	history	history	NOUN
ftr-423	8	11	of	of	ADP
ftr-423	8	12	the	the	DET
ftr-423	8	13	estate	estate	NOUN
ftr-423	8	14	and	and	CCONJ
ftr-423	8	15	gift	gift	NOUN
ftr-423	8	16	tax	tax	NOUN
ftr-423	8	17	marital	marital	ADJ
ftr-423	8	18	deduction	deduction	NOUN
ftr-423	8	19	.	.	PUNCT
ftr-423	8	20	.	.	PUNCT
ftr-423	8	21	.	.	PUNCT
ftr-423	8	22	.	.	PUNCT
ftr-423	8	23	.	.	PUNCT
ftr-423	8	24	.	.	PUNCT
ftr-423	8	25	.	.	PUNCT
ftr-423	8	26	.	.	PUNCT
ftr-423	8	27	.	.	PUNCT
ftr-423	8	28	.	.	PUNCT
ftr-423	8	29	.	.	PUNCT
ftr-423	8	30	.	.	PUNCT
ftr-423	8	31	.	.	PUNCT
ftr-423	8	32	.	.	PUNCT
ftr-423	8	33	.	.	PUNCT
ftr-423	8	34	.	.	PUNCT
ftr-423	8	35	.	.	PUNCT
ftr-423	8	36	.	.	PUNCT
ftr-423	8	37	.	.	PUNCT
ftr-423	8	38	.	.	PUNCT
ftr-423	8	39	.	.	PUNCT
ftr-423	8	40	.	.	PUNCT
ftr-423	8	41	.	.	PUNCT
ftr-423	9	1	.	.	PUNCT
ftr-423	10	1	762	762	NUM
ftr-423	10	2	a.	a.	NOUN
ftr-423	10	3	income	income	NOUN
ftr-423	10	4	tax	tax	NOUN
ftr-423	10	5	consequences	consequence	NOUN
ftr-423	10	6	of	of	ADP
ftr-423	10	7	community	community	NOUN
ftr-423	10	8	property	property	NOUN
ftr-423	10	9	and	and	CCONJ
ftr-423	10	10	common	common	ADJ
ftr-423	10	11	law	law	NOUN
ftr-423	10	12	property	property	NOUN
ftr-423	10	13	rules	rule	NOUN
ftr-423	10	14	.	.	PUNCT
ftr-423	10	15	.	.	PUNCT
ftr-423	10	16	.	.	PUNCT
ftr-423	10	17	.	.	PUNCT
ftr-423	10	18	.	.	PUNCT
ftr-423	10	19	.	.	PUNCT
ftr-423	10	20	.	.	PUNCT
ftr-423	10	21	.	.	PUNCT
ftr-423	10	22	.	.	PUNCT
ftr-423	10	23	.	.	PUNCT
ftr-423	10	24	.	.	PUNCT
ftr-423	10	25	.	.	PUNCT
ftr-423	10	26	.	.	PUNCT
ftr-423	10	27	.	.	PUNCT
ftr-423	10	28	.	.	PUNCT
ftr-423	10	29	.	.	PUNCT
ftr-423	10	30	.	.	PUNCT
ftr-423	10	31	.	.	PUNCT
ftr-423	10	32	.	.	PUNCT
ftr-423	10	33	.	.	PUNCT
ftr-423	10	34	.	.	PUNCT
ftr-423	10	35	.	.	PUNCT
ftr-423	10	36	.	.	PUNCT
ftr-423	10	37	.	.	PUNCT
ftr-423	10	38	.	.	PUNCT
ftr-423	11	1	762	762	NUM
ftr-423	11	2	b.	b.	PROPN
ftr-423	11	3	horizontal	horizontal	PROPN
ftr-423	11	4	equity	equity	PROPN
ftr-423	11	5	,	,	PUNCT
ftr-423	11	6	joint	joint	ADJ
ftr-423	11	7	income	income	NOUN
ftr-423	11	8	tax	tax	NOUN
ftr-423	11	9	returns	return	NOUN
ftr-423	11	10	and	and	CCONJ
ftr-423	11	11	the	the	DET
ftr-423	11	12	wealth	wealth	NOUN
ftr-423	11	13	transfer	transfer	NOUN
ftr-423	11	14	tax	tax	NOUN
ftr-423	11	15	marital	marital	ADJ
ftr-423	11	16	deduction	deduction	NOUN
ftr-423	11	17	.	.	PUNCT
ftr-423	11	18	.	.	PUNCT
ftr-423	11	19	.	.	PUNCT
ftr-423	11	20	.	.	PUNCT
ftr-423	11	21	.	.	PUNCT
ftr-423	11	22	.	.	PUNCT
ftr-423	11	23	.	.	PUNCT
ftr-423	11	24	.	.	PUNCT
ftr-423	11	25	.	.	PUNCT
ftr-423	11	26	.	.	PUNCT
ftr-423	11	27	.	.	PUNCT
ftr-423	11	28	.	.	PUNCT
ftr-423	11	29	.	.	PUNCT
ftr-423	11	30	.	.	PUNCT
ftr-423	11	31	.	.	PUNCT
ftr-423	11	32	.	.	PUNCT
ftr-423	11	33	.	.	PUNCT
ftr-423	11	34	.	.	PUNCT
ftr-423	11	35	.	.	PUNCT
ftr-423	11	36	.	.	PUNCT
ftr-423	11	37	.	.	PUNCT
ftr-423	11	38	.	.	PUNCT
ftr-423	11	39	.	.	PUNCT
ftr-423	12	1	764	764	NUM
ftr-423	12	2	c.	c.	NOUN
ftr-423	12	3	triumph	triumph	NOUN
ftr-423	12	4	of	of	ADP
ftr-423	12	5	substance	substance	NOUN
ftr-423	12	6	over	over	ADP
ftr-423	12	7	form	form	NOUN
ftr-423	12	8	.	.	PUNCT
ftr-423	12	9	.	.	PUNCT
ftr-423	12	10	.	.	PUNCT
ftr-423	12	11	.	.	PUNCT
ftr-423	12	12	.	.	PUNCT
ftr-423	12	13	.	.	PUNCT
ftr-423	12	14	.	.	PUNCT
ftr-423	12	15	.	.	PUNCT
ftr-423	12	16	.	.	PUNCT
ftr-423	12	17	.	.	PUNCT
ftr-423	12	18	.	.	PUNCT
ftr-423	12	19	.	.	PUNCT
ftr-423	12	20	.	.	PUNCT
ftr-423	12	21	.	.	PUNCT
ftr-423	12	22	.	.	PUNCT
ftr-423	12	23	.	.	PUNCT
ftr-423	12	24	.	.	PUNCT
ftr-423	12	25	.	.	PUNCT
ftr-423	12	26	.	.	PUNCT
ftr-423	12	27	.	.	PUNCT
ftr-423	12	28	.	.	PUNCT
ftr-423	13	1	768	768	NUM
ftr-423	13	2	d.	d.	NOUN
ftr-423	13	3	the	the	DET
ftr-423	13	4	incipient	incipient	ADJ
ftr-423	13	5	one	one	NUM
ftr-423	13	6	flesh	flesh	NOUN
ftr-423	13	7	,	,	PUNCT
ftr-423	13	8	one	one	NUM
ftr-423	13	9	taxpayer	taxpayer	NOUN
ftr-423	13	10	theory	theory	NOUN
ftr-423	13	11	of	of	ADP
ftr-423	13	12	wealth	wealth	NOUN
ftr-423	13	13	transfer	transfer	NOUN
ftr-423	13	14	taxation	taxation	NOUN
ftr-423	13	15	.	.	PUNCT
ftr-423	13	16	.	.	PUNCT
ftr-423	13	17	.	.	PUNCT
ftr-423	13	18	.	.	PUNCT
ftr-423	13	19	.	.	PUNCT
ftr-423	13	20	.	.	PUNCT
ftr-423	13	21	.	.	PUNCT
ftr-423	13	22	.	.	PUNCT
ftr-423	13	23	.	.	PUNCT
ftr-423	13	24	.	.	PUNCT
ftr-423	13	25	.	.	PUNCT
ftr-423	13	26	.	.	PUNCT
ftr-423	13	27	.	.	PUNCT
ftr-423	13	28	.	.	PUNCT
ftr-423	13	29	.	.	PUNCT
ftr-423	13	30	.	.	PUNCT
ftr-423	13	31	.	.	PUNCT
ftr-423	13	32	.	.	PUNCT
ftr-423	13	33	.	.	PUNCT
ftr-423	13	34	.	.	PUNCT
ftr-423	13	35	.	.	PUNCT
ftr-423	13	36	.	.	PUNCT
ftr-423	13	37	.	.	PUNCT
ftr-423	13	38	.	.	PUNCT
ftr-423	13	39	.	.	PUNCT
ftr-423	13	40	.	.	PUNCT
ftr-423	13	41	.	.	PUNCT
ftr-423	13	42	.	.	PUNCT
ftr-423	13	43	.	.	PUNCT
ftr-423	13	44	.	.	PUNCT
ftr-423	13	45	.	.	PUNCT
ftr-423	13	46	.	.	PUNCT
ftr-423	13	47	.	.	PUNCT
ftr-423	13	48	.	.	PUNCT
ftr-423	14	1	769	769	NUM
ftr-423	14	2	e.	e.	PROPN
ftr-423	14	3	vertical	vertical	PROPN
ftr-423	14	4	equity	equity	PROPN
ftr-423	14	5	and	and	CCONJ
ftr-423	14	6	the	the	DET
ftr-423	14	7	full	full	ADJ
ftr-423	14	8	marital	marital	ADJ
ftr-423	14	9	deduction	deduction	NOUN
ftr-423	14	10	.	.	PUNCT
ftr-423	14	11	.	.	PUNCT
ftr-423	14	12	.	.	PUNCT
ftr-423	14	13	.	.	PUNCT
ftr-423	14	14	.	.	PUNCT
ftr-423	14	15	.	.	PUNCT
ftr-423	14	16	.	.	PUNCT
ftr-423	14	17	.	.	PUNCT
ftr-423	14	18	.	.	PUNCT
ftr-423	14	19	.	.	PUNCT
ftr-423	15	1	773	773	NUM
ftr-423	15	2	ii	ii	NOUN
ftr-423	15	3	.	.	PUNCT
ftr-423	16	1	current	current	ADJ
ftr-423	16	2	tax	tax	NOUN
ftr-423	16	3	treat	treat	NOUN
ftr-423	16	4	men	man	NOUN
ftr-423	16	5	t	t	PROPN
ftr-423	16	6	of	of	ADP
ftr-423	16	7	marital	marital	ADJ
ftr-423	16	8	wealth	wealth	NOUN
ftr-423	16	9	transfers	transfer	NOUN
ftr-423	16	10	.	.	PUNCT
ftr-423	16	11	.	.	PUNCT
ftr-423	17	1	775	775	NUM
ftr-423	17	2	a.	a.	NOUN
ftr-423	17	3	the	the	DET
ftr-423	17	4	unlimited	unlimited	ADJ
ftr-423	17	5	marital	marital	ADJ
ftr-423	17	6	deduction	deduction	NOUN
ftr-423	17	7	,	,	PUNCT
ftr-423	17	8	or	or	CCONJ
ftr-423	17	9	“	"	PUNCT
ftr-423	17	10	what	what	PRON
ftr-423	17	11	’s	’	VERB
ftr-423	17	12	mine	mine	NOUN
ftr-423	17	13	is	be	AUX
ftr-423	17	14	yours	yours	PRON
ftr-423	17	15	”	"	PUNCT
ftr-423	17	16	.	.	PUNCT
ftr-423	17	17	.	.	PUNCT
ftr-423	17	18	.	.	PUNCT
ftr-423	17	19	.	.	PUNCT
ftr-423	17	20	.	.	PUNCT
ftr-423	17	21	.	.	PUNCT
ftr-423	17	22	.	.	PUNCT
ftr-423	17	23	.	.	PUNCT
ftr-423	17	24	.	.	PUNCT
ftr-423	17	25	.	.	PUNCT
ftr-423	17	26	.	.	PUNCT
ftr-423	17	27	.	.	PUNCT
ftr-423	17	28	.	.	PUNCT
ftr-423	17	29	.	.	PUNCT
ftr-423	17	30	.	.	PUNCT
ftr-423	17	31	.	.	PUNCT
ftr-423	17	32	.	.	PUNCT
ftr-423	17	33	.	.	PUNCT
ftr-423	17	34	.	.	PUNCT
ftr-423	17	35	.	.	PUNCT
ftr-423	17	36	.	.	PUNCT
ftr-423	17	37	.	.	PUNCT
ftr-423	17	38	.	.	PUNCT
ftr-423	17	39	.	.	PUNCT
ftr-423	17	40	.	.	PUNCT
ftr-423	17	41	.	.	PUNCT
ftr-423	17	42	.	.	PUNCT
ftr-423	17	43	.	.	PUNCT
ftr-423	17	44	.	.	PUNCT
ftr-423	17	45	.	.	PUNCT
ftr-423	17	46	.	.	PUNCT
ftr-423	17	47	.	.	PUNCT
ftr-423	17	48	.	.	PUNCT
ftr-423	17	49	.	.	PUNCT
ftr-423	17	50	.	.	PUNCT
ftr-423	17	51	.	.	PUNCT
ftr-423	17	52	.	.	PUNCT
ftr-423	17	53	.	.	PUNCT
ftr-423	17	54	.	.	PUNCT
ftr-423	18	1	.	.	PUNCT
ftr-423	19	1	775	775	NUM
ftr-423	19	2	1	1	NUM
ftr-423	19	3	.	.	PUNCT
ftr-423	20	1	the	the	DET
ftr-423	20	2	terminable	terminable	ADJ
ftr-423	20	3	interest	interest	NOUN
ftr-423	20	4	rule	rule	NOUN
ftr-423	20	5	.	.	PUNCT
ftr-423	20	6	.	.	PUNCT
ftr-423	20	7	.	.	PUNCT
ftr-423	20	8	.	.	PUNCT
ftr-423	20	9	.	.	PUNCT
ftr-423	20	10	.	.	PUNCT
ftr-423	20	11	.	.	PUNCT
ftr-423	20	12	.	.	PUNCT
ftr-423	20	13	.	.	PUNCT
ftr-423	20	14	.	.	PUNCT
ftr-423	20	15	.	.	PUNCT
ftr-423	20	16	.	.	PUNCT
ftr-423	20	17	.	.	PUNCT
ftr-423	20	18	.	.	PUNCT
ftr-423	20	19	.	.	PUNCT
ftr-423	20	20	.	.	PUNCT
ftr-423	20	21	.	.	PUNCT
ftr-423	20	22	.	.	PUNCT
ftr-423	21	1	776	776	NUM
ftr-423	21	2	2	2	NUM
ftr-423	21	3	.	.	PUNCT
ftr-423	22	1	the	the	DET
ftr-423	22	2	economic	economic	ADJ
ftr-423	22	3	importance	importance	NOUN
ftr-423	22	4	of	of	ADP
ftr-423	22	5	the	the	DET
ftr-423	22	6	estate	estate	NOUN
ftr-423	22	7	and	and	CCONJ
ftr-423	22	8	gift	gift	NOUN
ftr-423	22	9	tax	tax	NOUN
ftr-423	22	10	marital	marital	ADJ
ftr-423	22	11	deduction	deduction	NOUN
ftr-423	22	12	.	.	PUNCT
ftr-423	22	13	.	.	PUNCT
ftr-423	22	14	.	.	PUNCT
ftr-423	22	15	.	.	PUNCT
ftr-423	22	16	.	.	PUNCT
ftr-423	22	17	.	.	PUNCT
ftr-423	22	18	.	.	PUNCT
ftr-423	22	19	.	.	PUNCT
ftr-423	22	20	.	.	PUNCT
ftr-423	22	21	.	.	PUNCT
ftr-423	22	22	.	.	PUNCT
ftr-423	22	23	.	.	PUNCT
ftr-423	22	24	.	.	PUNCT
ftr-423	22	25	.	.	PUNCT
ftr-423	22	26	.	.	PUNCT
ftr-423	22	27	.	.	PUNCT
ftr-423	22	28	.	.	PUNCT
ftr-423	22	29	.	.	PUNCT
ftr-423	22	30	.	.	PUNCT
ftr-423	22	31	.	.	PUNCT
ftr-423	22	32	.	.	PUNCT
ftr-423	22	33	.	.	PUNCT
ftr-423	22	34	.	.	PUNCT
ftr-423	22	35	.	.	PUNCT
ftr-423	22	36	.	.	PUNCT
ftr-423	22	37	.	.	PUNCT
ftr-423	22	38	.	.	PUNCT
ftr-423	23	1	779	779	NUM
ftr-423	23	2	b.	b.	PROPN
ftr-423	23	3	gift	gift	NOUN
ftr-423	23	4	-	-	PUNCT
ftr-423	23	5	splitting	splitting	NOUN
ftr-423	23	6	by	by	ADP
ftr-423	23	7	spouses	spouse	NOUN
ftr-423	23	8	,	,	PUNCT
ftr-423	23	9	or	or	CCONJ
ftr-423	23	10	“	"	PUNCT
ftr-423	23	11	what	what	PRON
ftr-423	23	12	’s	’	VERB
ftr-423	23	13	mine	mine	NOUN
ftr-423	23	14	is	be	AUX
ftr-423	23	15	ours	ours	PRON
ftr-423	23	16	”	"	PUNCT
ftr-423	23	17	.	.	PUNCT
ftr-423	23	18	.	.	PUNCT
ftr-423	23	19	.	.	PUNCT
ftr-423	23	20	.	.	PUNCT
ftr-423	23	21	.	.	PUNCT
ftr-423	23	22	.	.	PUNCT
ftr-423	24	1	780	780	NUM
ftr-423	24	2	c.	c.	NOUN
ftr-423	24	3	disclaimers	disclaimer	NOUN
ftr-423	24	4	by	by	ADP
ftr-423	24	5	spouses	spouse	NOUN
ftr-423	24	6	and	and	CCONJ
ftr-423	24	7	others	other	NOUN
ftr-423	24	8	,	,	PUNCT
ftr-423	24	9	or	or	CCONJ
ftr-423	24	10	“	"	PUNCT
ftr-423	24	11	what	what	PRON
ftr-423	24	12	was	be	AUX
ftr-423	24	13	theirs	theirs	PRON
ftr-423	24	14	is	be	AUX
ftr-423	24	15	now	now	ADV
ftr-423	24	16	yours	yours	PRON
ftr-423	24	17	”	"	PUNCT
ftr-423	24	18	.	.	PUNCT
ftr-423	24	19	.	.	PUNCT
ftr-423	24	20	.	.	PUNCT
ftr-423	24	21	.	.	PUNCT
ftr-423	24	22	.	.	PUNCT
ftr-423	24	23	.	.	PUNCT
ftr-423	24	24	.	.	PUNCT
ftr-423	24	25	.	.	PUNCT
ftr-423	24	26	.	.	PUNCT
ftr-423	24	27	.	.	PUNCT
ftr-423	24	28	.	.	PUNCT
ftr-423	24	29	.	.	PUNCT
ftr-423	24	30	.	.	PUNCT
ftr-423	24	31	.	.	PUNCT
ftr-423	24	32	.	.	PUNCT
ftr-423	24	33	.	.	PUNCT
ftr-423	24	34	.	.	PUNCT
ftr-423	24	35	.	.	PUNCT
ftr-423	24	36	.	.	PUNCT
ftr-423	24	37	.	.	PUNCT
ftr-423	24	38	.	.	PUNCT
ftr-423	24	39	.	.	PUNCT
ftr-423	24	40	.	.	PUNCT
ftr-423	24	41	.	.	PUNCT
ftr-423	24	42	.	.	PUNCT
ftr-423	24	43	.	.	PUNCT
ftr-423	24	44	.	.	PUNCT
ftr-423	24	45	.	.	PUNCT
ftr-423	24	46	.	.	PUNCT
ftr-423	24	47	.	.	PUNCT
ftr-423	24	48	.	.	PUNCT
ftr-423	24	49	.	.	PUNCT
ftr-423	24	50	.	.	PUNCT
ftr-423	24	51	.	.	PUNCT
ftr-423	24	52	.	.	PUNCT
ftr-423	24	53	.	.	PUNCT
ftr-423	24	54	.	.	PUNCT
ftr-423	25	1	781	781	NUM
ftr-423	25	2	iii	iii	X
ftr-423	25	3	.	.	PUNCT
ftr-423	26	1	why	why	SCONJ
ftr-423	26	2	marital	marital	ADJ
ftr-423	26	3	wealth	wealth	NOUN
ftr-423	26	4	transfers	transfer	NOUN
ftr-423	26	5	should	should	AUX
ftr-423	26	6	be	be	AUX
ftr-423	26	7	taxed	tax	VERB
ftr-423	26	8	.	.	PUNCT
ftr-423	26	9	.	.	PUNCT
ftr-423	26	10	.	.	PUNCT
ftr-423	26	11	.	.	PUNCT
ftr-423	27	1	.	.	PUNCT
ftr-423	28	1	.	.	PUNCT
ftr-423	29	1	784	784	NUM
ftr-423	29	2	a.	a.	NOUN
ftr-423	29	3	the	the	DET
ftr-423	29	4	current	current	ADJ
ftr-423	29	5	tax	tax	NOUN
ftr-423	29	6	rules	rule	NOUN
ftr-423	29	7	reinforce	reinforce	VERB
ftr-423	29	8	traditional	traditional	ADJ
ftr-423	29	9	gender	gender	NOUN
ftr-423	29	10	roles	role	NOUN
ftr-423	29	11	784	784	NUM
ftr-423	29	12	1	1	NUM
ftr-423	29	13	.	.	PUNCT
ftr-423	29	14	coverture	coverture	NOUN
ftr-423	29	15	,	,	PUNCT
ftr-423	29	16	legal	legal	ADJ
ftr-423	29	17	personhood	personhood	NOUN
ftr-423	29	18	and	and	CCONJ
ftr-423	29	19	taxation	taxation	NOUN
ftr-423	29	20	.	.	PUNCT
ftr-423	29	21	.	.	PUNCT
ftr-423	29	22	.	.	PUNCT
ftr-423	29	23	.	.	PUNCT
ftr-423	29	24	.	.	PUNCT
ftr-423	29	25	.	.	PUNCT
ftr-423	30	1	.	.	PUNCT
ftr-423	31	1	784	784	NUM
ftr-423	31	2	2	2	NUM
ftr-423	31	3	.	.	PUNCT
ftr-423	32	1	women	woman	NOUN
ftr-423	32	2	should	should	AUX
ftr-423	32	3	pay	pay	VERB
ftr-423	32	4	more	more	ADJ
ftr-423	32	5	tax	tax	NOUN
ftr-423	32	6	.	.	PUNCT
ftr-423	32	7	.	.	PUNCT
ftr-423	32	8	.	.	PUNCT
ftr-423	32	9	.	.	PUNCT
ftr-423	32	10	.	.	PUNCT
ftr-423	32	11	.	.	PUNCT
ftr-423	32	12	.	.	PUNCT
ftr-423	32	13	.	.	PUNCT
ftr-423	32	14	.	.	PUNCT
ftr-423	32	15	.	.	PUNCT
ftr-423	32	16	.	.	PUNCT
ftr-423	32	17	.	.	PUNCT
ftr-423	32	18	.	.	PUNCT
ftr-423	32	19	.	.	PUNCT
ftr-423	32	20	.	.	PUNCT
ftr-423	32	21	.	.	PUNCT
ftr-423	32	22	.	.	PUNCT
ftr-423	33	1	.	.	PUNCT
ftr-423	34	1	787	787	NUM
ftr-423	34	2	b.	b.	PROPN
ftr-423	34	3	the	the	DET
ftr-423	34	4	current	current	ADJ
ftr-423	34	5	tax	tax	NOUN
ftr-423	34	6	rules	rule	NOUN
ftr-423	34	7	disregard	disregard	VERB
ftr-423	34	8	economic	economic	ADJ
ftr-423	34	9	unity	unity	NOUN
ftr-423	34	10	.	.	PUNCT
ftr-423	34	11	.	.	PUNCT
ftr-423	34	12	.	.	PUNCT
ftr-423	34	13	.	.	PUNCT
ftr-423	34	14	.	.	PUNCT
ftr-423	34	15	.	.	PUNCT
ftr-423	34	16	.	.	PUNCT
ftr-423	34	17	.	.	PUNCT
ftr-423	35	1	792	792	NUM
ftr-423	35	2	1	1	NUM
ftr-423	35	3	.	.	PUNCT
ftr-423	35	4	under	under	NOUN
ftr-423	35	5	-	-	PUNCT
ftr-423	35	6	inclusivity	inclusivity	NOUN
ftr-423	35	7	.	.	PUNCT
ftr-423	35	8	.	.	PUNCT
ftr-423	35	9	.	.	PUNCT
ftr-423	35	10	.	.	PUNCT
ftr-423	35	11	.	.	PUNCT
ftr-423	35	12	.	.	PUNCT
ftr-423	35	13	.	.	PUNCT
ftr-423	35	14	.	.	PUNCT
ftr-423	35	15	.	.	PUNCT
ftr-423	35	16	.	.	PUNCT
ftr-423	35	17	.	.	PUNCT
ftr-423	35	18	.	.	PUNCT
ftr-423	35	19	.	.	PUNCT
ftr-423	35	20	.	.	PUNCT
ftr-423	35	21	.	.	PUNCT
ftr-423	35	22	.	.	PUNCT
ftr-423	35	23	.	.	PUNCT
ftr-423	35	24	.	.	PUNCT
ftr-423	35	25	.	.	PUNCT
ftr-423	35	26	.	.	PUNCT
ftr-423	35	27	.	.	PUNCT
ftr-423	35	28	.	.	PUNCT
ftr-423	35	29	.	.	PUNCT
ftr-423	35	30	.	.	PUNCT
ftr-423	35	31	.	.	PUNCT
ftr-423	35	32	.	.	PUNCT
ftr-423	35	33	.	.	PUNCT
ftr-423	36	1	.	.	PUNCT
ftr-423	37	1	792	792	NUM
ftr-423	37	2	2	2	NUM
ftr-423	37	3	.	.	PUNCT
ftr-423	37	4	heterosexual	heterosexual	ADJ
ftr-423	37	5	privilege	privilege	NOUN
ftr-423	37	6	.	.	PUNCT
ftr-423	37	7	.	.	PUNCT
ftr-423	37	8	.	.	PUNCT
ftr-423	37	9	.	.	PUNCT
ftr-423	37	10	.	.	PUNCT
ftr-423	37	11	.	.	PUNCT
ftr-423	37	12	.	.	PUNCT
ftr-423	37	13	.	.	PUNCT
ftr-423	37	14	.	.	PUNCT
ftr-423	37	15	.	.	PUNCT
ftr-423	37	16	.	.	PUNCT
ftr-423	37	17	.	.	PUNCT
ftr-423	37	18	.	.	PUNCT
ftr-423	37	19	.	.	PUNCT
ftr-423	37	20	.	.	PUNCT
ftr-423	37	21	.	.	PUNCT
ftr-423	37	22	.	.	PUNCT
ftr-423	37	23	.	.	PUNCT
ftr-423	37	24	.	.	PUNCT
ftr-423	37	25	.	.	PUNCT
ftr-423	37	26	.	.	PUNCT
ftr-423	37	27	.	.	PUNCT
ftr-423	37	28	.	.	PUNCT
ftr-423	38	1	794	794	NUM
ftr-423	38	2	758	758	NUM
ftr-423	38	3	florida	florida	PROPN
ftr-423	38	4	tax	tax	NOUN
ftr-423	38	5	review	review	NOUN
ftr-423	38	6	[	[	X
ftr-423	38	7	vol	vol	NOUN
ftr-423	38	8	.	.	PUNCT
ftr-423	38	9	6:8	6:8	NUM
ftr-423	38	10	iv	iv	NOUN
ftr-423	38	11	.	.	PUNCT
ftr-423	39	1	the	the	DET
ftr-423	39	2	one	one	NUM
ftr-423	39	3	flesh	flesh	NOUN
ftr-423	39	4	,	,	PUNCT
ftr-423	39	5	two	two	NUM
ftr-423	39	6	taxpayer	taxpayer	NOUN
ftr-423	39	7	solution	solution	NOUN
ftr-423	39	8	.	.	PUNCT
ftr-423	39	9	.	.	PUNCT
ftr-423	39	10	.	.	PUNCT
ftr-423	39	11	.	.	PUNCT
ftr-423	39	12	.	.	PUNCT
ftr-423	39	13	.	.	PUNCT
ftr-423	39	14	.	.	PUNCT
ftr-423	39	15	.	.	PUNCT
ftr-423	39	16	.	.	PUNCT
ftr-423	39	17	.	.	PUNCT
ftr-423	39	18	.	.	PUNCT
ftr-423	39	19	.	.	PUNCT
ftr-423	39	20	.	.	PUNCT
ftr-423	39	21	.	.	PUNCT
ftr-423	39	22	.	.	PUNCT
ftr-423	39	23	.	.	PUNCT
ftr-423	40	1	797	797	NUM
ftr-423	40	2	a.	a.	NOUN
ftr-423	40	3	overview	overview	NOUN
ftr-423	40	4	.	.	PUNCT
ftr-423	40	5	.	.	PUNCT
ftr-423	40	6	.	.	PUNCT
ftr-423	40	7	.	.	PUNCT
ftr-423	40	8	.	.	PUNCT
ftr-423	40	9	.	.	PUNCT
ftr-423	40	10	.	.	PUNCT
ftr-423	40	11	.	.	PUNCT
ftr-423	40	12	.	.	PUNCT
ftr-423	40	13	.	.	PUNCT
ftr-423	40	14	.	.	PUNCT
ftr-423	40	15	.	.	PUNCT
ftr-423	40	16	.	.	PUNCT
ftr-423	40	17	.	.	PUNCT
ftr-423	40	18	.	.	PUNCT
ftr-423	40	19	.	.	PUNCT
ftr-423	40	20	.	.	PUNCT
ftr-423	40	21	.	.	PUNCT
ftr-423	40	22	.	.	PUNCT
ftr-423	40	23	.	.	PUNCT
ftr-423	40	24	.	.	PUNCT
ftr-423	40	25	.	.	PUNCT
ftr-423	40	26	.	.	PUNCT
ftr-423	40	27	.	.	PUNCT
ftr-423	40	28	.	.	PUNCT
ftr-423	40	29	.	.	PUNCT
ftr-423	40	30	.	.	PUNCT
ftr-423	40	31	.	.	PUNCT
ftr-423	40	32	.	.	PUNCT
ftr-423	40	33	.	.	PUNCT
ftr-423	40	34	.	.	PUNCT
ftr-423	40	35	.	.	PUNCT
ftr-423	40	36	.	.	PUNCT
ftr-423	40	37	.	.	PUNCT
ftr-423	40	38	.	.	PUNCT
ftr-423	40	39	.	.	PUNCT
ftr-423	40	40	.	.	PUNCT
ftr-423	40	41	.	.	PUNCT
ftr-423	40	42	.	.	PUNCT
ftr-423	40	43	.	.	PUNCT
ftr-423	41	1	797	797	NUM
ftr-423	41	2	b.	b.	NOUN
ftr-423	41	3	a	a	DET
ftr-423	41	4	$	$	SYM
ftr-423	41	5	10	10	NUM
ftr-423	41	6	million	million	NUM
ftr-423	41	7	exemption	exemption	NOUN
ftr-423	41	8	from	from	ADP
ftr-423	41	9	wealth	wealth	NOUN
ftr-423	41	10	transfer	transfer	NOUN
ftr-423	41	11	taxation	taxation	NOUN
ftr-423	41	12	.	.	PUNCT
ftr-423	41	13	.	.	PUNCT
ftr-423	42	1	797	797	NUM
ftr-423	42	2	c.	c.	NOUN
ftr-423	42	3	increased	increase	VERB
ftr-423	42	4	tax	tax	NOUN
ftr-423	42	5	revenue	revenue	NOUN
ftr-423	42	6	.	.	PUNCT
ftr-423	42	7	.	.	PUNCT
ftr-423	42	8	.	.	PUNCT
ftr-423	42	9	.	.	PUNCT
ftr-423	42	10	.	.	PUNCT
ftr-423	42	11	.	.	PUNCT
ftr-423	42	12	.	.	PUNCT
ftr-423	42	13	.	.	PUNCT
ftr-423	42	14	.	.	PUNCT
ftr-423	42	15	.	.	PUNCT
ftr-423	42	16	.	.	PUNCT
ftr-423	42	17	.	.	PUNCT
ftr-423	42	18	.	.	PUNCT
ftr-423	42	19	.	.	PUNCT
ftr-423	42	20	.	.	PUNCT
ftr-423	42	21	.	.	PUNCT
ftr-423	42	22	.	.	PUNCT
ftr-423	42	23	.	.	PUNCT
ftr-423	42	24	.	.	PUNCT
ftr-423	42	25	.	.	PUNCT
ftr-423	42	26	.	.	PUNCT
ftr-423	42	27	.	.	PUNCT
ftr-423	42	28	.	.	PUNCT
ftr-423	42	29	.	.	PUNCT
ftr-423	42	30	.	.	PUNCT
ftr-423	42	31	.	.	PUNCT
ftr-423	42	32	.	.	PUNCT
ftr-423	42	33	.	.	PUNCT
ftr-423	42	34	.	.	PUNCT
ftr-423	43	1	799	799	NUM
ftr-423	43	2	d.	d.	PROPN
ftr-423	43	3	tax	tax	NOUN
ftr-423	43	4	simplicity	simplicity	NOUN
ftr-423	43	5	and	and	CCONJ
ftr-423	43	6	neutrality	neutrality	NOUN
ftr-423	43	7	.	.	PUNCT
ftr-423	43	8	.	.	PUNCT
ftr-423	43	9	.	.	PUNCT
ftr-423	43	10	.	.	PUNCT
ftr-423	43	11	.	.	PUNCT
ftr-423	43	12	.	.	PUNCT
ftr-423	43	13	.	.	PUNCT
ftr-423	43	14	.	.	PUNCT
ftr-423	43	15	.	.	PUNCT
ftr-423	43	16	.	.	PUNCT
ftr-423	43	17	.	.	PUNCT
ftr-423	43	18	.	.	PUNCT
ftr-423	43	19	.	.	PUNCT
ftr-423	43	20	.	.	PUNCT
ftr-423	43	21	.	.	PUNCT
ftr-423	43	22	.	.	PUNCT
ftr-423	43	23	.	.	PUNCT
ftr-423	43	24	.	.	PUNCT
ftr-423	43	25	.	.	PUNCT
ftr-423	43	26	.	.	PUNCT
ftr-423	43	27	.	.	PUNCT
ftr-423	43	28	.	.	PUNCT
ftr-423	43	29	.	.	PUNCT
ftr-423	44	1	.	.	PUNCT
ftr-423	45	1	800	800	NUM
ftr-423	45	2	e.	e.	PROPN
ftr-423	45	3	theoretical	theoretical	ADJ
ftr-423	45	4	implications	implication	NOUN
ftr-423	45	5	.	.	PUNCT
ftr-423	45	6	.	.	PUNCT
ftr-423	45	7	.	.	PUNCT
ftr-423	45	8	.	.	PUNCT
ftr-423	45	9	.	.	PUNCT
ftr-423	45	10	.	.	PUNCT
ftr-423	45	11	.	.	PUNCT
ftr-423	45	12	.	.	PUNCT
ftr-423	45	13	.	.	PUNCT
ftr-423	45	14	.	.	PUNCT
ftr-423	45	15	.	.	PUNCT
ftr-423	45	16	.	.	PUNCT
ftr-423	45	17	.	.	PUNCT
ftr-423	45	18	.	.	PUNCT
ftr-423	45	19	.	.	PUNCT
ftr-423	45	20	.	.	PUNCT
ftr-423	45	21	.	.	PUNCT
ftr-423	45	22	.	.	PUNCT
ftr-423	45	23	.	.	PUNCT
ftr-423	45	24	.	.	PUNCT
ftr-423	45	25	.	.	PUNCT
ftr-423	45	26	.	.	PUNCT
ftr-423	45	27	.	.	PUNCT
ftr-423	45	28	.	.	PUNCT
ftr-423	45	29	.	.	PUNCT
ftr-423	45	30	.	.	PUNCT
ftr-423	45	31	.	.	PUNCT
ftr-423	45	32	.	.	PUNCT
ftr-423	46	1	800	800	NUM
ftr-423	46	2	1	1	NUM
ftr-423	46	3	.	.	PUNCT
ftr-423	47	1	taxation	taxation	NOUN
ftr-423	47	2	and	and	CCONJ
ftr-423	47	3	legal	legal	ADJ
ftr-423	47	4	personhood	personhood	NOUN
ftr-423	47	5	.	.	PUNCT
ftr-423	47	6	.	.	PUNCT
ftr-423	47	7	.	.	PUNCT
ftr-423	47	8	.	.	PUNCT
ftr-423	47	9	.	.	PUNCT
ftr-423	47	10	.	.	PUNCT
ftr-423	47	11	.	.	PUNCT
ftr-423	47	12	.	.	PUNCT
ftr-423	47	13	.	.	PUNCT
ftr-423	47	14	.	.	PUNCT
ftr-423	47	15	.	.	PUNCT
ftr-423	47	16	.	.	PUNCT
ftr-423	47	17	.	.	PUNCT
ftr-423	47	18	.	.	PUNCT
ftr-423	47	19	.	.	PUNCT
ftr-423	48	1	.	.	PUNCT
ftr-423	49	1	800	800	NUM
ftr-423	49	2	2	2	NUM
ftr-423	49	3	.	.	PUNCT
ftr-423	50	1	all	all	DET
ftr-423	50	2	taxpayers	taxpayer	NOUN
ftr-423	50	3	are	be	AUX
ftr-423	50	4	created	create	VERB
ftr-423	50	5	equal	equal	ADJ
ftr-423	50	6	.	.	PUNCT
ftr-423	50	7	.	.	PUNCT
ftr-423	50	8	.	.	PUNCT
ftr-423	50	9	.	.	PUNCT
ftr-423	50	10	.	.	PUNCT
ftr-423	50	11	.	.	PUNCT
ftr-423	50	12	.	.	PUNCT
ftr-423	50	13	.	.	PUNCT
ftr-423	50	14	.	.	PUNCT
ftr-423	50	15	.	.	PUNCT
ftr-423	50	16	.	.	PUNCT
ftr-423	50	17	.	.	PUNCT
ftr-423	50	18	.	.	PUNCT
ftr-423	51	1	.	.	PUNCT
ftr-423	52	1	.	.	PUNCT
ftr-423	53	1	801	801	NUM
ftr-423	53	2	f.	f.	PROPN
ftr-423	53	3	impact	impact	NOUN
ftr-423	53	4	on	on	ADP
ftr-423	53	5	geographic	geographic	ADJ
ftr-423	53	6	equality	equality	NOUN
ftr-423	53	7	.	.	PUNCT
ftr-423	53	8	.	.	PUNCT
ftr-423	53	9	.	.	PUNCT
ftr-423	53	10	.	.	PUNCT
ftr-423	53	11	.	.	PUNCT
ftr-423	53	12	.	.	PUNCT
ftr-423	53	13	.	.	PUNCT
ftr-423	53	14	.	.	PUNCT
ftr-423	53	15	.	.	PUNCT
ftr-423	53	16	.	.	PUNCT
ftr-423	53	17	.	.	PUNCT
ftr-423	53	18	.	.	PUNCT
ftr-423	53	19	.	.	PUNCT
ftr-423	53	20	.	.	PUNCT
ftr-423	53	21	.	.	PUNCT
ftr-423	53	22	.	.	PUNCT
ftr-423	53	23	.	.	PUNCT
ftr-423	53	24	.	.	PUNCT
ftr-423	53	25	.	.	PUNCT
ftr-423	53	26	.	.	PUNCT
ftr-423	53	27	.	.	PUNCT
ftr-423	53	28	.	.	PUNCT
ftr-423	53	29	.	.	PUNCT
ftr-423	54	1	803	803	NUM
ftr-423	54	2	conclusion	conclusion	NOUN
ftr-423	54	3	.	.	PUNCT
ftr-423	54	4	.	.	PUNCT
ftr-423	54	5	.	.	PUNCT
ftr-423	54	6	.	.	PUNCT
ftr-423	54	7	.	.	PUNCT
ftr-423	54	8	.	.	PUNCT
ftr-423	54	9	.	.	PUNCT
ftr-423	54	10	.	.	PUNCT
ftr-423	54	11	.	.	PUNCT
ftr-423	54	12	.	.	PUNCT
ftr-423	54	13	.	.	PUNCT
ftr-423	54	14	.	.	PUNCT
ftr-423	54	15	.	.	PUNCT
ftr-423	54	16	.	.	PUNCT
ftr-423	54	17	.	.	PUNCT
ftr-423	54	18	.	.	PUNCT
ftr-423	54	19	.	.	PUNCT
ftr-423	54	20	.	.	PUNCT
ftr-423	54	21	.	.	PUNCT
ftr-423	54	22	.	.	PUNCT
ftr-423	54	23	.	.	PUNCT
ftr-423	54	24	.	.	PUNCT
ftr-423	54	25	.	.	PUNCT
ftr-423	54	26	.	.	PUNCT
ftr-423	54	27	.	.	PUNCT
ftr-423	54	28	.	.	PUNCT
ftr-423	54	29	.	.	PUNCT
ftr-423	54	30	.	.	PUNCT
ftr-423	54	31	.	.	PUNCT
ftr-423	54	32	.	.	PUNCT
ftr-423	54	33	.	.	PUNCT
ftr-423	54	34	.	.	PUNCT
ftr-423	54	35	.	.	PUNCT
ftr-423	54	36	.	.	PUNCT
ftr-423	54	37	.	.	PUNCT
ftr-423	54	38	.	.	PUNCT
ftr-423	54	39	.	.	PUNCT
ftr-423	54	40	.	.	PUNCT
ftr-423	54	41	.	.	PUNCT
ftr-423	54	42	.	.	PUNCT
ftr-423	54	43	.	.	PUNCT
ftr-423	54	44	.	.	PUNCT
ftr-423	54	45	.	.	PUNCT
ftr-423	54	46	.	.	PUNCT
ftr-423	54	47	.	.	PUNCT
ftr-423	54	48	.	.	PUNCT
ftr-423	55	1	805	805	NUM
ftr-423	55	2	2004	2004	NUM
ftr-423	55	3	one	one	NUM
ftr-423	55	4	flesh	flesh	NOUN
ftr-423	55	5	,	,	PUNCT
ftr-423	55	6	two	two	NUM
ftr-423	55	7	taxpayers	taxpayer	NOUN
ftr-423	55	8	759	759	NUM
ftr-423	55	9	1	1	NUM
ftr-423	55	10	.	.	PUNCT
ftr-423	55	11	see	see	VERB
ftr-423	55	12	irc	irc	PROPN
ftr-423	55	13	§	§	PROPN
ftr-423	55	14	§	§	PROPN
ftr-423	55	15	2056	2056	NUM
ftr-423	55	16	(	(	PUNCT
ftr-423	55	17	estate	estate	NOUN
ftr-423	55	18	tax	tax	NOUN
ftr-423	55	19	marital	marital	ADJ
ftr-423	55	20	deduction	deduction	NOUN
ftr-423	55	21	)	)	PUNCT
ftr-423	55	22	and	and	CCONJ
ftr-423	55	23	2523	2523	NUM
ftr-423	55	24	(	(	PUNCT
ftr-423	55	25	gift	gift	NOUN
ftr-423	55	26	tax	tax	NOUN
ftr-423	55	27	marital	marital	ADJ
ftr-423	55	28	deduction	deduction	NOUN
ftr-423	55	29	)	)	PUNCT
ftr-423	55	30	.	.	PUNCT
ftr-423	56	1	unless	unless	SCONJ
ftr-423	56	2	otherwise	otherwise	ADV
ftr-423	56	3	spec	spec	PROPN
ftr-423	56	4	ified	ifie	VERB
ftr-423	56	5	all	all	DET
ftr-423	56	6	references	reference	NOUN
ftr-423	56	7	to	to	ADP
ftr-423	56	8	the	the	DET
ftr-423	56	9	internal	internal	ADJ
ftr-423	56	10	revenue	revenue	NOUN
ftr-423	56	11	code	code	NOUN
ftr-423	56	12	(	(	PUNCT
ftr-423	56	13	hereinafter	hereinafter	VERB
ftr-423	56	14	the	the	DET
ftr-423	56	15	“	"	PUNCT
ftr-423	56	16	code	code	NOUN
ftr-423	56	17	”	"	PUNCT
ftr-423	56	18	)	)	PUNCT
ftr-423	56	19	refer	refer	VERB
ftr-423	56	20	to	to	ADP
ftr-423	56	21	the	the	DET
ftr-423	56	22	internal	internal	ADJ
ftr-423	56	23	revenue	revenue	NOUN
ftr-423	56	24	code	code	NOUN
ftr-423	56	25	of	of	ADP
ftr-423	56	26	1986	1986	NUM
ftr-423	56	27	,	,	PUNCT
ftr-423	56	28	as	as	SCONJ
ftr-423	56	29	amended	amend	VERB
ftr-423	56	30	.	.	PUNCT
ftr-423	57	1	special	special	ADJ
ftr-423	57	2	rules	rule	NOUN
ftr-423	57	3	limit	limit	VERB
ftr-423	57	4	the	the	DET
ftr-423	57	5	types	type	NOUN
ftr-423	57	6	of	of	ADP
ftr-423	57	7	property	property	NOUN
ftr-423	57	8	interests	interest	NOUN
ftr-423	57	9	eligible	eligible	ADJ
ftr-423	57	10	for	for	ADP
ftr-423	57	11	the	the	DET
ftr-423	57	12	marital	marital	ADJ
ftr-423	57	13	deduction	deduction	NOUN
ftr-423	57	14	.	.	PUNCT
ftr-423	58	1	see	see	VERB
ftr-423	58	2	irc	irc	PROPN
ftr-423	58	3	§	§	PROPN
ftr-423	58	4	§	§	PROPN
ftr-423	58	5	2056(b)(1	2056(b)(1	NUM
ftr-423	58	6	)	)	PUNCT
ftr-423	58	7	(	(	PUNCT
ftr-423	58	8	no	no	DET
ftr-423	58	9	deduction	deduction	NOUN
ftr-423	58	10	disallowed	disallow	VERB
ftr-423	58	11	where	where	SCONJ
ftr-423	58	12	spousal	spousal	ADJ
ftr-423	58	13	interest	interest	NOUN
ftr-423	58	14	will	will	AUX
ftr-423	58	15	terminate	terminate	VERB
ftr-423	58	16	,	,	PUNCT
ftr-423	58	17	inter	inter	ADJ
ftr-423	58	18	alia	alia	NOUN
ftr-423	58	19	,	,	PUNCT
ftr-423	58	20	on	on	ADP
ftr-423	58	21	lapse	lapse	NOUN
ftr-423	58	22	of	of	ADP
ftr-423	58	23	time	time	NOUN
ftr-423	58	24	)	)	PUNCT
ftr-423	58	25	and	and	CCONJ
ftr-423	58	26	2523(f	2523(f	NOUN
ftr-423	58	27	)	)	PUNCT
ftr-423	58	28	(	(	PUNCT
ftr-423	58	29	in	in	ADP
ftr-423	58	30	case	case	NOUN
ftr-423	58	31	of	of	ADP
ftr-423	58	32	property	property	NOUN
ftr-423	58	33	passing	pass	VERB
ftr-423	58	34	to	to	PART
ftr-423	58	35	spouse	spouse	VERB
ftr-423	58	36	in	in	ADP
ftr-423	58	37	trust	trust	NOUN
ftr-423	58	38	,	,	PUNCT
ftr-423	58	39	spouse	spouse	NOUN
ftr-423	58	40	must	must	AUX
ftr-423	58	41	be	be	AUX
ftr-423	58	42	entitled	entitle	VERB
ftr-423	58	43	to	to	ADP
ftr-423	58	44	all	all	DET
ftr-423	58	45	income	income	NOUN
ftr-423	58	46	from	from	ADP
ftr-423	58	47	the	the	DET
ftr-423	58	48	property	property	NOUN
ftr-423	58	49	,	,	PUNCT
ftr-423	58	50	payable	payable	ADJ
ftr-423	58	51	at	at	ADP
ftr-423	58	52	least	least	ADJ
ftr-423	58	53	annually	annually	ADV
ftr-423	58	54	)	)	PUNCT
ftr-423	58	55	.	.	PUNCT
ftr-423	59	1	note	note	VERB
ftr-423	59	2	that	that	SCONJ
ftr-423	59	3	the	the	DET
ftr-423	59	4	code	code	NOUN
ftr-423	59	5	limits	limit	VERB
ftr-423	59	6	the	the	DET
ftr-423	59	7	marital	marital	ADJ
ftr-423	59	8	deduction	deduction	NOUN
ftr-423	59	9	for	for	ADP
ftr-423	59	10	transfers	transfer	NOUN
ftr-423	59	11	to	to	ADP
ftr-423	59	12	a	a	DET
ftr-423	59	13	spouse	spouse	NOUN
ftr-423	59	14	who	who	PRON
ftr-423	59	15	is	be	AUX
ftr-423	59	16	not	not	PART
ftr-423	59	17	a	a	DET
ftr-423	59	18	united	united	ADJ
ftr-423	59	19	states	states	PROPN
ftr-423	59	20	citizen	citizen	PROPN
ftr-423	59	21	.	.	PUNCT
ftr-423	60	1	see	see	VERB
ftr-423	60	2	irc	irc	PROPN
ftr-423	60	3	§	§	PROPN
ftr-423	60	4	§	§	PROPN
ftr-423	60	5	2056(d	2056(d	NUM
ftr-423	60	6	)	)	PUNCT
ftr-423	60	7	(	(	PUNCT
ftr-423	60	8	disallowance	disallowance	NOUN
ftr-423	60	9	of	of	ADP
ftr-423	60	10	estate	estate	NOUN
ftr-423	60	11	tax	tax	NOUN
ftr-423	60	12	marital	marital	ADJ
ftr-423	60	13	deduction	deduction	NOUN
ftr-423	60	14	except	except	SCONJ
ftr-423	60	15	for	for	ADP
ftr-423	60	16	property	property	NOUN
ftr-423	60	17	in	in	ADP
ftr-423	60	18	a	a	DET
ftr-423	60	19	passing	passing	NOUN
ftr-423	60	20	in	in	ADP
ftr-423	60	21	a	a	DET
ftr-423	60	22	qualified	qualified	ADJ
ftr-423	60	23	domestic	domestic	ADJ
ftr-423	60	24	trust	trust	NOUN
ftr-423	60	25	)	)	PUNCT
ftr-423	60	26	and	and	CCONJ
ftr-423	60	27	2523(i	2523(i	NUM
ftr-423	60	28	)	)	PUNCT
ftr-423	60	29	(	(	PUNCT
ftr-423	60	30	denying	deny	VERB
ftr-423	60	31	gift	gift	NOUN
ftr-423	60	32	tax	tax	NOUN
ftr-423	60	33	marital	marital	ADJ
ftr-423	60	34	deduction	deduction	NOUN
ftr-423	60	35	for	for	ADP
ftr-423	60	36	transfers	transfer	NOUN
ftr-423	60	37	to	to	ADP
ftr-423	60	38	non	non	ADJ
ftr-423	60	39	-	-	ADJ
ftr-423	60	40	citizen	citizen	ADJ
ftr-423	60	41	spouse	spouse	NOUN
ftr-423	60	42	,	,	PUNCT
ftr-423	60	43	but	but	CCONJ
ftr-423	60	44	permitting	permit	VERB
ftr-423	60	45	annual	annual	ADJ
ftr-423	60	46	exclusion	exclusion	NOUN
ftr-423	60	47	gifts	gift	NOUN
ftr-423	60	48	of	of	ADP
ftr-423	60	49	up	up	ADP
ftr-423	60	50	to	to	PART
ftr-423	60	51	$	$	SYM
ftr-423	60	52	100,000	100,000	NUM
ftr-423	60	53	to	to	ADP
ftr-423	60	54	non	non	ADJ
ftr-423	60	55	-	-	ADJ
ftr-423	60	56	citizen	citizen	ADJ
ftr-423	60	57	spouse	spouse	NOUN
ftr-423	60	58	)	)	PUNCT
ftr-423	60	59	.	.	PUNCT
ftr-423	61	1	2	2	X
ftr-423	61	2	.	.	X
ftr-423	61	3	see	see	VERB
ftr-423	61	4	discussion	discussion	NOUN
ftr-423	61	5	infra	infra	NOUN
ftr-423	61	6	part	part	NOUN
ftr-423	61	7	ii.a.2	ii.a.2	PROPN
ftr-423	61	8	.	.	PUNCT
ftr-423	62	1	3	3	X
ftr-423	62	2	.	.	X
ftr-423	62	3	see	see	VERB
ftr-423	62	4	discussion	discussion	NOUN
ftr-423	62	5	infra	infra	NOUN
ftr-423	62	6	part	part	NOUN
ftr-423	62	7	ii.a	ii.a	NOUN
ftr-423	62	8	.	.	PUNCT
ftr-423	63	1	as	as	SCONJ
ftr-423	63	2	the	the	DET
ftr-423	63	3	surviving	surviving	NOUN
ftr-423	63	4	spouse	spouse	NOUN
ftr-423	63	5	may	may	AUX
ftr-423	63	6	use	use	VERB
ftr-423	63	7	and	and	CCONJ
ftr-423	63	8	even	even	ADV
ftr-423	63	9	consume	consume	VERB
ftr-423	63	10	the	the	DET
ftr-423	63	11	first	first	ADJ
ftr-423	63	12	decedent	decedent	ADJ
ftr-423	63	13	’s	’s	PART
ftr-423	63	14	entire	entire	ADJ
ftr-423	63	15	estate	estate	NOUN
ftr-423	63	16	(	(	PUNCT
ftr-423	63	17	including	include	VERB
ftr-423	63	18	any	any	DET
ftr-423	63	19	amount	amount	NOUN
ftr-423	63	20	that	that	PRON
ftr-423	63	21	would	would	AUX
ftr-423	63	22	have	have	AUX
ftr-423	63	23	been	be	AUX
ftr-423	63	24	used	use	VERB
ftr-423	63	25	to	to	PART
ftr-423	63	26	pay	pay	VERB
ftr-423	63	27	estate	estate	NOUN
ftr-423	63	28	taxes	taxis	NOUN
ftr-423	63	29	,	,	PUNCT
ftr-423	63	30	if	if	SCONJ
ftr-423	63	31	any	any	PRON
ftr-423	63	32	had	have	AUX
ftr-423	63	33	been	be	AUX
ftr-423	63	34	due	due	ADJ
ftr-423	63	35	upon	upon	SCONJ
ftr-423	63	36	the	the	DET
ftr-423	63	37	death	death	NOUN
ftr-423	63	38	of	of	ADP
ftr-423	63	39	the	the	DET
ftr-423	63	40	first	first	ADJ
ftr-423	63	41	spouse	spouse	NOUN
ftr-423	63	42	to	to	PART
ftr-423	63	43	die	die	VERB
ftr-423	63	44	)	)	PUNCT
ftr-423	63	45	,	,	PUNCT
ftr-423	63	46	the	the	DET
ftr-423	63	47	surviving	surviving	NOUN
ftr-423	63	48	spouse	spouse	NOUN
ftr-423	63	49	benefits	benefit	NOUN
ftr-423	63	50	from	from	ADP
ftr-423	63	51	the	the	DET
ftr-423	63	52	property	property	NOUN
ftr-423	63	53	during	during	ADP
ftr-423	63	54	the	the	DET
ftr-423	63	55	survivor	survivor	NOUN
ftr-423	63	56	’s	’s	PART
ftr-423	63	57	lifetime	lifetime	NOUN
ftr-423	63	58	,	,	PUNCT
ftr-423	63	59	and	and	CCONJ
ftr-423	63	60	the	the	DET
ftr-423	63	61	successor	successor	NOUN
ftr-423	63	62	beneficiaries	beneficiary	NOUN
ftr-423	63	63	generally	generally	ADV
ftr-423	63	64	receive	receive	VERB
ftr-423	63	65	a	a	DET
ftr-423	63	66	lower	low	ADJ
ftr-423	63	67	tax	tax	NOUN
ftr-423	63	68	bill	bill	NOUN
ftr-423	63	69	on	on	ADP
ftr-423	63	70	the	the	DET
ftr-423	63	71	combined	combine	VERB
ftr-423	63	72	estates	estate	NOUN
ftr-423	63	73	of	of	ADP
ftr-423	63	74	both	both	DET
ftr-423	63	75	spouses	spouse	NOUN
ftr-423	63	76	.	.	PUNCT
ftr-423	64	1	4	4	X
ftr-423	64	2	.	.	X
ftr-423	64	3	see	see	VERB
ftr-423	64	4	kathryn	kathryn	PROPN
ftr-423	64	5	g.	g.	PROPN
ftr-423	64	6	henkel	henkel	PROPN
ftr-423	64	7	,	,	PUNCT
ftr-423	64	8	estate	estate	NOUN
ftr-423	64	9	planning	planning	NOUN
ftr-423	64	10	&	&	CCONJ
ftr-423	64	11	wealth	wealth	PROPN
ftr-423	64	12	preservation	preservation	NOUN
ftr-423	64	13	:	:	PUNCT
ftr-423	64	14	strategies	strategy	NOUN
ftr-423	64	15	&	&	CCONJ
ftr-423	64	16	solutions	solution	NOUN
ftr-423	64	17	¶¶	¶¶	PROPN
ftr-423	64	18	4.01	4.01	NUM
ftr-423	64	19	,	,	PUNCT
ftr-423	64	20	4.03	4.03	NUM
ftr-423	64	21	(	(	PUNCT
ftr-423	64	22	2004	2004	NUM
ftr-423	64	23	)	)	PUNCT
ftr-423	64	24	;	;	PUNCT
ftr-423	64	25	jeffrey	jeffrey	PROPN
ftr-423	64	26	n.	n.	PROPN
ftr-423	64	27	pennell	pennell	PROPN
ftr-423	64	28	,	,	PUNCT
ftr-423	64	29	estate	estate	NOUN
ftr-423	64	30	tax	tax	NOUN
ftr-423	64	31	marital	marital	ADJ
ftr-423	64	32	deduction	deduction	NOUN
ftr-423	64	33	§	§	PROPN
ftr-423	64	34	a-1	a-1	PROPN
ftr-423	64	35	(	(	PUNCT
ftr-423	64	36	bna	bna	PROPN
ftr-423	64	37	2002	2002	NUM
ftr-423	64	38	)	)	PUNCT
ftr-423	64	39	.	.	PUNCT
ftr-423	65	1	5	5	X
ftr-423	65	2	.	.	X
ftr-423	65	3	as	as	ADP
ftr-423	65	4	used	use	VERB
ftr-423	65	5	herein	herein	NOUN
ftr-423	65	6	,	,	PUNCT
ftr-423	65	7	the	the	DET
ftr-423	65	8	phrase	phrase	NOUN
ftr-423	65	9	“	"	PUNCT
ftr-423	65	10	wealth	wealth	NOUN
ftr-423	65	11	transfer	transfer	NOUN
ftr-423	65	12	taxation	taxation	NOUN
ftr-423	65	13	”	"	PUNCT
ftr-423	65	14	refers	refer	VERB
ftr-423	65	15	to	to	ADP
ftr-423	65	16	the	the	DET
ftr-423	65	17	estate	estate	NOUN
ftr-423	65	18	and	and	CCONJ
ftr-423	65	19	gift	gift	NOUN
ftr-423	65	20	taxes	taxis	NOUN
ftr-423	65	21	.	.	PUNCT
ftr-423	66	1	the	the	DET
ftr-423	66	2	same	same	ADJ
ftr-423	66	3	phrase	phrase	NOUN
ftr-423	66	4	often	often	ADV
ftr-423	66	5	includes	include	VERB
ftr-423	66	6	generation	generation	NOUN
ftr-423	66	7	-	-	PUNCT
ftr-423	66	8	skipping	skip	VERB
ftr-423	66	9	transfer	transfer	NOUN
ftr-423	66	10	taxes	taxis	NOUN
ftr-423	66	11	,	,	PUNCT
ftr-423	66	12	as	as	ADV
ftr-423	66	13	well	well	ADV
ftr-423	66	14	,	,	PUNCT
ftr-423	66	15	but	but	CCONJ
ftr-423	66	16	these	these	DET
ftr-423	66	17	taxes	taxis	NOUN
ftr-423	66	18	are	be	AUX
ftr-423	66	19	outside	outside	ADP
ftr-423	66	20	the	the	DET
ftr-423	66	21	scope	scope	NOUN
ftr-423	66	22	of	of	ADP
ftr-423	66	23	this	this	DET
ftr-423	66	24	article	article	NOUN
ftr-423	66	25	.	.	PUNCT
ftr-423	67	1	for	for	ADP
ftr-423	67	2	discussion	discussion	NOUN
ftr-423	67	3	of	of	ADP
ftr-423	67	4	generationskipping	generationskippe	VERB
ftr-423	67	5	transfers	transfer	NOUN
ftr-423	67	6	,	,	PUNCT
ftr-423	67	7	see	see	VERB
ftr-423	67	8	,	,	PUNCT
ftr-423	67	9	e.g.	e.g.	ADV
ftr-423	67	10	,	,	PUNCT
ftr-423	67	11	jonathan	jonathan	PROPN
ftr-423	67	12	g.	g.	PROPN
ftr-423	67	13	blattmachr	blattmachr	PROPN
ftr-423	67	14	,	,	PUNCT
ftr-423	67	15	t	t	PROPN
ftr-423	67	16	he	he	PRON
ftr-423	67	17	complete	complete	ADJ
ftr-423	67	18	guide	guide	NOUN
ftr-423	67	19	to	to	ADP
ftr-423	67	20	wealth	wealth	NOUN
ftr-423	67	21	preservation	preservation	NOUN
ftr-423	67	22	and	and	CCONJ
ftr-423	67	23	estate	estate	NOUN
ftr-423	67	24	planning	plan	VERB
ftr-423	67	25	238	238	NUM
ftr-423	67	26	-	-	SYM
ftr-423	67	27	44	44	NUM
ftr-423	67	28	(	(	PUNCT
ftr-423	67	29	1999	1999	NUM
ftr-423	67	30	)	)	PUNCT
ftr-423	67	31	.	.	PUNCT
ftr-423	68	1	6	6	X
ftr-423	68	2	.	.	X
ftr-423	68	3	see	see	VERB
ftr-423	68	4	,	,	PUNCT
ftr-423	68	5	e.g.	e.g.	ADV
ftr-423	68	6	,	,	PUNCT
ftr-423	68	7	genesis	genesis	NOUN
ftr-423	68	8	2:25	2:25	NUM
ftr-423	68	9	(	(	PUNCT
ftr-423	68	10	“	"	PUNCT
ftr-423	68	11	[	[	X
ftr-423	68	12	a	a	X
ftr-423	68	13	]	]	X
ftr-423	68	14	man	man	NOUN
ftr-423	68	15	leaves	leave	VERB
ftr-423	68	16	his	his	PRON
ftr-423	68	17	father	father	NOUN
ftr-423	68	18	and	and	CCONJ
ftr-423	68	19	his	his	PRON
ftr-423	68	20	mother	mother	NOUN
ftr-423	68	21	and	and	CCONJ
ftr-423	68	22	cleaves	cleave	VERB
ftr-423	68	23	to	to	ADP
ftr-423	68	24	his	his	PRON
ftr-423	68	25	wife	wife	NOUN
ftr-423	68	26	,	,	PUNCT
ftr-423	68	27	and	and	CCONJ
ftr-423	68	28	they	they	PRON
ftr-423	68	29	become	become	VERB
ftr-423	68	30	one	one	NUM
ftr-423	68	31	flesh	flesh	NOUN
ftr-423	68	32	.	.	PUNCT
ftr-423	68	33	”	"	PUNCT
ftr-423	68	34	)	)	PUNCT
ftr-423	68	35	;	;	PUNCT
ftr-423	68	36	mark	mark	VERB
ftr-423	68	37	10:7	10:7	NUM
ftr-423	68	38	-	-	SYM
ftr-423	68	39	10	10	NUM
ftr-423	68	40	(	(	PUNCT
ftr-423	68	41	“	"	PUNCT
ftr-423	68	42	‘	'	PUNCT
ftr-423	68	43	[	[	X
ftr-423	68	44	a	a	X
ftr-423	68	45	]	]	X
ftr-423	68	46	man	man	NOUN
ftr-423	68	47	shall	shall	AUX
ftr-423	68	48	leave	leave	VERB
ftr-423	68	49	his	his	PRON
ftr-423	68	50	father	father	NOUN
ftr-423	68	51	and	and	CCONJ
ftr-423	68	52	mother	mother	NOUN
ftr-423	68	53	and	and	CCONJ
ftr-423	68	54	be	be	AUX
ftr-423	68	55	joined	join	VERB
ftr-423	68	56	to	to	ADP
ftr-423	68	57	his	his	PRON
ftr-423	68	58	wife	wife	NOUN
ftr-423	68	59	,	,	PUNCT
ftr-423	68	60	and	and	CCONJ
ftr-423	68	61	the	the	DET
ftr-423	68	62	two	two	NUM
ftr-423	68	63	shall	shall	AUX
ftr-423	68	64	become	become	VERB
ftr-423	68	65	one	one	NUM
ftr-423	68	66	flesh	flesh	NOUN
ftr-423	68	67	.	.	PUNCT
ftr-423	68	68	’	'	PUNCT
ftr-423	69	1	so	so	ADV
ftr-423	69	2	they	they	PRON
ftr-423	69	3	are	be	AUX
ftr-423	69	4	no	no	ADV
ftr-423	69	5	longer	long	ADV
ftr-423	69	6	two	two	NUM
ftr-423	69	7	but	but	CCONJ
ftr-423	69	8	one	one	NUM
ftr-423	69	9	flesh	flesh	NOUN
ftr-423	69	10	.	.	PUNCT
ftr-423	70	1	what	what	PRON
ftr-423	70	2	therefore	therefore	ADV
ftr-423	70	3	god	god	PROPN
ftr-423	70	4	has	have	AUX
ftr-423	70	5	joined	join	VERB
ftr-423	70	6	together	together	ADV
ftr-423	70	7	,	,	PUNCT
ftr-423	70	8	let	let	VERB
ftr-423	70	9	not	not	PART
ftr-423	70	10	man	man	AUX
ftr-423	70	11	put	put	VERB
ftr-423	70	12	asunder	asunder	ADV
ftr-423	70	13	.	.	PUNCT
ftr-423	70	14	”	"	PUNCT
ftr-423	70	15	)	)	PUNCT
ftr-423	70	16	.	.	PUNCT
ftr-423	71	1	introduction	introduction	NOUN
ftr-423	71	2	marriage	marriage	NOUN
ftr-423	71	3	is	be	AUX
ftr-423	71	4	an	an	DET
ftr-423	71	5	excellent	excellent	ADJ
ftr-423	71	6	estate	estate	NOUN
ftr-423	71	7	planning	planning	NOUN
ftr-423	71	8	strategy	strategy	NOUN
ftr-423	71	9	.	.	PUNCT
ftr-423	72	1	generally	generally	ADV
ftr-423	72	2	speaking	speak	VERB
ftr-423	72	3	one	one	NUM
ftr-423	72	4	spouse	spouse	NOUN
ftr-423	72	5	can	can	AUX
ftr-423	72	6	transfer	transfer	VERB
ftr-423	72	7	assets	asset	NOUN
ftr-423	72	8	to	to	ADP
ftr-423	72	9	the	the	DET
ftr-423	72	10	other	other	ADJ
ftr-423	72	11	during	during	ADP
ftr-423	72	12	life	life	NOUN
ftr-423	72	13	and	and	CCONJ
ftr-423	72	14	at	at	ADP
ftr-423	72	15	death	death	NOUN
ftr-423	72	16	without	without	ADP
ftr-423	72	17	adverse	adverse	ADJ
ftr-423	72	18	estate	estate	NOUN
ftr-423	72	19	or	or	CCONJ
ftr-423	72	20	gift	gift	NOUN
ftr-423	72	21	tax	tax	NOUN
ftr-423	72	22	consequences.1	consequences.1	PROPN
ftr-423	72	23	this	this	PRON
ftr-423	72	24	has	have	VERB
ftr-423	72	25	two	two	NUM
ftr-423	72	26	principal	principal	ADJ
ftr-423	72	27	economic	economic	ADJ
ftr-423	72	28	advantages	advantage	NOUN
ftr-423	72	29	.	.	PUNCT
ftr-423	73	1	first	first	ADV
ftr-423	73	2	the	the	DET
ftr-423	73	3	tax	tax	NOUN
ftr-423	73	4	-	-	PUNCT
ftr-423	73	5	free	free	ADJ
ftr-423	73	6	status	status	NOUN
ftr-423	73	7	of	of	ADP
ftr-423	73	8	marital	marital	ADJ
ftr-423	73	9	transfers	transfer	NOUN
ftr-423	73	10	allows	allow	VERB
ftr-423	73	11	a	a	DET
ftr-423	73	12	comparatively	comparatively	ADV
ftr-423	73	13	wealthy	wealthy	ADJ
ftr-423	73	14	husband	husband	NOUN
ftr-423	73	15	or	or	CCONJ
ftr-423	73	16	wife	wife	NOUN
ftr-423	73	17	to	to	PART
ftr-423	73	18	shift	shift	VERB
ftr-423	73	19	assets	asset	NOUN
ftr-423	73	20	to	to	ADP
ftr-423	73	21	his	his	PRON
ftr-423	73	22	or	or	CCONJ
ftr-423	73	23	her	her	PRON
ftr-423	73	24	less	less	ADV
ftr-423	73	25	wealthy	wealthy	ADJ
ftr-423	73	26	spouse	spouse	NOUN
ftr-423	73	27	so	so	SCONJ
ftr-423	73	28	that	that	SCONJ
ftr-423	73	29	each	each	PRON
ftr-423	73	30	may	may	AUX
ftr-423	73	31	take	take	VERB
ftr-423	73	32	maximum	maximum	ADJ
ftr-423	73	33	advantage	advantage	NOUN
ftr-423	73	34	of	of	ADP
ftr-423	73	35	all	all	DET
ftr-423	73	36	available	available	ADJ
ftr-423	73	37	tax	tax	NOUN
ftr-423	73	38	deductions	deduction	NOUN
ftr-423	73	39	,	,	PUNCT
ftr-423	73	40	exemptions	exemption	NOUN
ftr-423	73	41	,	,	PUNCT
ftr-423	73	42	exclusions	exclusion	NOUN
ftr-423	73	43	,	,	PUNCT
ftr-423	73	44	special	special	ADJ
ftr-423	73	45	valuation	valuation	NOUN
ftr-423	73	46	rules	rule	NOUN
ftr-423	73	47	,	,	PUNCT
ftr-423	73	48	credits	credit	NOUN
ftr-423	73	49	and	and	CCONJ
ftr-423	73	50	lower	low	ADJ
ftr-423	73	51	tax	tax	NOUN
ftr-423	73	52	rates.2	rates.2	NOUN
ftr-423	73	53	second	second	ADJ
ftr-423	73	54	the	the	DET
ftr-423	73	55	taxfree	taxfree	ADJ
ftr-423	73	56	status	status	NOUN
ftr-423	73	57	of	of	ADP
ftr-423	73	58	marital	marital	ADJ
ftr-423	73	59	transfers	transfer	NOUN
ftr-423	73	60	allows	allow	VERB
ftr-423	73	61	a	a	DET
ftr-423	73	62	married	married	ADJ
ftr-423	73	63	couple	couple	NOUN
ftr-423	73	64	to	to	PART
ftr-423	73	65	postpone	postpone	VERB
ftr-423	73	66	the	the	DET
ftr-423	73	67	payment	payment	NOUN
ftr-423	73	68	of	of	ADP
ftr-423	73	69	estate	estate	NOUN
ftr-423	73	70	tax	tax	NOUN
ftr-423	73	71	until	until	ADP
ftr-423	73	72	the	the	DET
ftr-423	73	73	death	death	NOUN
ftr-423	73	74	of	of	ADP
ftr-423	73	75	the	the	DET
ftr-423	73	76	second	second	ADJ
ftr-423	73	77	spouse.3	spouse.3	NOUN
ftr-423	73	78	for	for	ADP
ftr-423	73	79	these	these	DET
ftr-423	73	80	reasons	reason	NOUN
ftr-423	73	81	property	property	NOUN
ftr-423	73	82	transfers	transfer	NOUN
ftr-423	73	83	between	between	ADP
ftr-423	73	84	spouses	spouse	NOUN
ftr-423	73	85	form	form	VERB
ftr-423	73	86	the	the	DET
ftr-423	73	87	cornerstone	cornerstone	NOUN
ftr-423	73	88	of	of	ADP
ftr-423	73	89	the	the	DET
ftr-423	73	90	vast	vast	ADJ
ftr-423	73	91	majority	majority	NOUN
ftr-423	73	92	of	of	ADP
ftr-423	73	93	married	married	ADJ
ftr-423	73	94	couples	couple	NOUN
ftr-423	73	95	’	'	PUNCT
ftr-423	73	96	estate	estate	NOUN
ftr-423	73	97	plans.4	plans.4	PROPN
ftr-423	73	98	in	in	ADP
ftr-423	73	99	permitting	permit	VERB
ftr-423	73	100	tax	tax	NOUN
ftr-423	73	101	-	-	PUNCT
ftr-423	73	102	free	free	ADJ
ftr-423	73	103	transfers	transfer	NOUN
ftr-423	73	104	during	during	ADP
ftr-423	73	105	life	life	NOUN
ftr-423	73	106	and	and	CCONJ
ftr-423	73	107	at	at	ADP
ftr-423	73	108	death	death	NOUN
ftr-423	73	109	,	,	PUNCT
ftr-423	73	110	the	the	DET
ftr-423	73	111	federal	federal	ADJ
ftr-423	73	112	wealth	wealth	NOUN
ftr-423	73	113	transfer	transfer	NOUN
ftr-423	73	114	tax5	tax5	NOUN
ftr-423	73	115	system	system	NOUN
ftr-423	73	116	treats	treat	VERB
ftr-423	73	117	a	a	DET
ftr-423	73	118	married	married	ADJ
ftr-423	73	119	couple	couple	NOUN
ftr-423	73	120	as	as	ADP
ftr-423	73	121	a	a	DET
ftr-423	73	122	single	single	ADJ
ftr-423	73	123	taxpayer	taxpayer	NOUN
ftr-423	73	124	.	.	PUNCT
ftr-423	74	1	just	just	ADV
ftr-423	74	2	as	as	SCONJ
ftr-423	74	3	marriage	marriage	NOUN
ftr-423	74	4	causes	cause	VERB
ftr-423	74	5	a	a	DET
ftr-423	74	6	man	man	NOUN
ftr-423	74	7	and	and	CCONJ
ftr-423	74	8	woman	woman	NOUN
ftr-423	74	9	to	to	PART
ftr-423	74	10	“	"	PUNCT
ftr-423	74	11	become	become	VERB
ftr-423	74	12	one	one	NUM
ftr-423	74	13	flesh”6	flesh”6	NOUN
ftr-423	74	14	for	for	ADP
ftr-423	74	15	biblical	biblical	ADJ
ftr-423	74	16	purposes	purpose	NOUN
ftr-423	74	17	,	,	PUNCT
ftr-423	74	18	it	it	PRON
ftr-423	74	19	causes	cause	VERB
ftr-423	74	20	them	they	PRON
ftr-423	74	21	to	to	PART
ftr-423	74	22	become	become	VERB
ftr-423	74	23	one	one	NUM
ftr-423	74	24	taxpayer	taxpayer	NOUN
ftr-423	74	25	for	for	ADP
ftr-423	74	26	federal	federal	ADJ
ftr-423	74	27	estate	estate	NOUN
ftr-423	74	28	and	and	CCONJ
ftr-423	74	29	gift	gift	NOUN
ftr-423	74	30	tax	tax	NOUN
ftr-423	74	31	760	760	NUM
ftr-423	74	32	florida	florida	PROPN
ftr-423	74	33	tax	tax	NOUN
ftr-423	74	34	review	review	NOUN
ftr-423	75	1	[	[	X
ftr-423	75	2	vol	vol	NOUN
ftr-423	75	3	.	.	PUNCT
ftr-423	75	4	6:8	6:8	NUM
ftr-423	75	5	7	7	NUM
ftr-423	75	6	.	.	PUNCT
ftr-423	76	1	the	the	DET
ftr-423	76	2	phrase	phrase	NOUN
ftr-423	76	3	“	"	PUNCT
ftr-423	76	4	marital	marital	ADJ
ftr-423	76	5	wealth	wealth	NOUN
ftr-423	76	6	transfers	transfer	NOUN
ftr-423	76	7	”	"	PUNCT
ftr-423	76	8	refers	refer	VERB
ftr-423	76	9	to	to	ADP
ftr-423	76	10	transfers	transfer	NOUN
ftr-423	76	11	of	of	ADP
ftr-423	76	12	property	property	NOUN
ftr-423	76	13	by	by	ADP
ftr-423	76	14	one	one	NUM
ftr-423	76	15	spouse	spouse	NOUN
ftr-423	76	16	to	to	ADP
ftr-423	76	17	another	another	PRON
ftr-423	76	18	during	during	ADP
ftr-423	76	19	life	life	NOUN
ftr-423	76	20	or	or	CCONJ
ftr-423	76	21	at	at	ADP
ftr-423	76	22	death	death	NOUN
ftr-423	76	23	.	.	PUNCT
ftr-423	77	1	8	8	X
ftr-423	77	2	.	.	X
ftr-423	78	1	see	see	VERB
ftr-423	78	2	discussion	discussion	NOUN
ftr-423	78	3	infra	infra	NOUN
ftr-423	78	4	part	part	NOUN
ftr-423	78	5	iii.b	iii.b	X
ftr-423	78	6	.	.	NOUN
ftr-423	79	1	9	9	X
ftr-423	79	2	.	.	X
ftr-423	79	3	see	see	VERB
ftr-423	79	4	discussion	discussion	NOUN
ftr-423	79	5	infra	infra	NOUN
ftr-423	79	6	part	part	NOUN
ftr-423	79	7	iii.b	iii.b	X
ftr-423	79	8	.	.	PUNCT
ftr-423	79	9	10	10	NUM
ftr-423	79	10	.	.	PUNCT
ftr-423	80	1	see	see	VERB
ftr-423	80	2	discussion	discussion	NOUN
ftr-423	80	3	infra	infra	NOUN
ftr-423	80	4	part	part	NOUN
ftr-423	80	5	iii.b	iii.b	X
ftr-423	80	6	.	.	PUNCT
ftr-423	80	7	11	11	NUM
ftr-423	80	8	.	.	PUNCT
ftr-423	81	1	but	but	CCONJ
ftr-423	81	2	see	see	VERB
ftr-423	81	3	generally	generally	ADV
ftr-423	81	4	joseph	joseph	PROPN
ftr-423	81	5	m.	m.	PROPN
ftr-423	81	6	dodge	dodge	PROPN
ftr-423	81	7	,	,	PUNCT
ftr-423	81	8	a	a	DET
ftr-423	81	9	feminist	feminist	ADJ
ftr-423	81	10	perspective	perspective	NOUN
ftr-423	81	11	on	on	ADP
ftr-423	81	12	the	the	DET
ftr-423	81	13	qtip	qtip	PROPN
ftr-423	81	14	trust	trust	NOUN
ftr-423	81	15	and	and	CCONJ
ftr-423	81	16	the	the	DET
ftr-423	81	17	unlimited	unlimited	ADJ
ftr-423	81	18	m	m	NOUN
ftr-423	81	19	arital	arital	ADJ
ftr-423	81	20	deduction	deduction	NOUN
ftr-423	81	21	,	,	PUNCT
ftr-423	81	22	76	76	NUM
ftr-423	81	23	n.c	n.c	PROPN
ftr-423	81	24	.	.	PROPN
ftr-423	81	25	l.	l.	PROPN
ftr-423	81	26	rev	rev	PROPN
ftr-423	81	27	.	.	PROPN
ftr-423	81	28	1729	1729	NUM
ftr-423	81	29	,	,	PUNCT
ftr-423	81	30	1729	1729	NUM
ftr-423	81	31	(	(	PUNCT
ftr-423	81	32	1998	1998	NUM
ftr-423	81	33	)	)	PUNCT
ftr-423	81	34	(	(	PUNCT
ftr-423	81	35	suggesting	suggest	VERB
ftr-423	81	36	that	that	SCONJ
ftr-423	81	37	feminist	feminist	ADJ
ftr-423	81	38	legal	legal	ADJ
ftr-423	81	39	scholarship	scholarship	NOUN
ftr-423	81	40	on	on	ADP
ftr-423	81	41	the	the	DET
ftr-423	81	42	estate	estate	NOUN
ftr-423	81	43	and	and	CCONJ
ftr-423	81	44	gift	gift	NOUN
ftr-423	81	45	tax	tax	NOUN
ftr-423	81	46	marital	marital	ADJ
ftr-423	81	47	deduction	deduction	NOUN
ftr-423	81	48	has	have	AUX
ftr-423	81	49	failed	fail	VERB
ftr-423	81	50	to	to	PART
ftr-423	81	51	“	"	PUNCT
ftr-423	81	52	come	come	VERB
ftr-423	81	53	up	up	ADP
ftr-423	81	54	with	with	ADP
ftr-423	81	55	a	a	DET
ftr-423	81	56	plausible	plausible	ADJ
ftr-423	81	57	solution	solution	NOUN
ftr-423	81	58	”	"	PUNCT
ftr-423	81	59	to	to	ADP
ftr-423	81	60	gender	gender	NOUN
ftr-423	81	61	bias	bias	NOUN
ftr-423	81	62	in	in	ADP
ftr-423	81	63	the	the	DET
ftr-423	81	64	code	code	NOUN
ftr-423	81	65	)	)	PUNCT
ftr-423	81	66	;	;	PUNCT
ftr-423	81	67	lawrence	lawrence	PROPN
ftr-423	81	68	zelenak	zelenak	PROPN
ftr-423	81	69	,	,	PUNCT
ftr-423	81	70	symposium	symposium	NOUN
ftr-423	81	71	:	:	PUNCT
ftr-423	81	72	taking	take	VERB
ftr-423	81	73	critical	critical	ADJ
ftr-423	81	74	tax	tax	NOUN
ftr-423	81	75	theory	theory	NOUN
ftr-423	81	76	seriously	seriously	ADV
ftr-423	81	77	,	,	PUNCT
ftr-423	81	78	76	76	NUM
ftr-423	81	79	n.c	n.c	PROPN
ftr-423	81	80	.	.	PROPN
ftr-423	81	81	l.	l.	PROPN
ftr-423	81	82	rev	rev	PROPN
ftr-423	81	83	.	.	PROPN
ftr-423	81	84	1521	1521	NUM
ftr-423	81	85	,	,	PUNCT
ftr-423	81	86	1524	1524	NUM
ftr-423	81	87	(	(	PUNCT
ftr-423	81	88	1998	1998	NUM
ftr-423	81	89	)	)	PUNCT
ftr-423	81	90	(	(	PUNCT
ftr-423	81	91	“	"	PUNCT
ftr-423	81	92	the	the	DET
ftr-423	81	93	most	most	ADV
ftr-423	81	94	serious	serious	ADJ
ftr-423	81	95	problem	problem	NOUN
ftr-423	81	96	[	[	X
ftr-423	81	97	with	with	ADP
ftr-423	81	98	critical	critical	ADJ
ftr-423	81	99	tax	tax	NOUN
ftr-423	81	100	scholarship	scholarship	NOUN
ftr-423	81	101	]	]	PUNCT
ftr-423	81	102	is	be	AUX
ftr-423	81	103	the	the	DET
ftr-423	81	104	failure	failure	NOUN
ftr-423	81	105	to	to	PART
ftr-423	81	106	think	think	VERB
ftr-423	81	107	through	through	ADP
ftr-423	81	108	proposed	propose	VERB
ftr-423	81	109	solutions	solution	NOUN
ftr-423	81	110	with	with	ADP
ftr-423	81	111	sufficient	sufficient	ADJ
ftr-423	81	112	care	care	NOUN
ftr-423	81	113	.	.	PUNCT
ftr-423	81	114	”	"	PUNCT
ftr-423	82	1	)	)	PUNCT
ftr-423	82	2	12	12	NUM
ftr-423	82	3	.	.	PUNCT
ftr-423	83	1	even	even	ADV
ftr-423	83	2	in	in	ADP
ftr-423	83	3	the	the	DET
ftr-423	83	4	proposed	propose	VERB
ftr-423	83	5	one	one	NUM
ftr-423	83	6	flesh	flesh	NOUN
ftr-423	83	7	,	,	PUNCT
ftr-423	83	8	two	two	NUM
ftr-423	83	9	taxpayer	taxpayer	NOUN
ftr-423	83	10	system	system	NOUN
ftr-423	83	11	,	,	PUNCT
ftr-423	83	12	one	one	NUM
ftr-423	83	13	spouse	spouse	NOUN
ftr-423	83	14	could	could	AUX
ftr-423	83	15	make	make	VERB
ftr-423	83	16	gifts	gift	NOUN
ftr-423	83	17	to	to	ADP
ftr-423	83	18	the	the	DET
ftr-423	83	19	other	other	ADJ
ftr-423	83	20	under	under	ADP
ftr-423	83	21	the	the	DET
ftr-423	83	22	protection	protection	NOUN
ftr-423	83	23	of	of	ADP
ftr-423	83	24	the	the	DET
ftr-423	83	25	annual	annual	ADJ
ftr-423	83	26	exclusion	exclusion	NOUN
ftr-423	83	27	.	.	PUNCT
ftr-423	84	1	see	see	VERB
ftr-423	84	2	irc	irc	PROPN
ftr-423	84	3	§	§	PROPN
ftr-423	84	4	2503(b	2503(b	NUM
ftr-423	84	5	)	)	PUNCT
ftr-423	84	6	.	.	PUNCT
ftr-423	85	1	13	13	NUM
ftr-423	85	2	.	.	X
ftr-423	86	1	see	see	VERB
ftr-423	86	2	discussion	discussion	NOUN
ftr-423	86	3	infra	infra	NOUN
ftr-423	86	4	parts	part	NOUN
ftr-423	86	5	iv.b	iv.b	PROPN
ftr-423	86	6	and	and	CCONJ
ftr-423	86	7	c	c	PROPN
ftr-423	86	8	.	.	PUNCT
ftr-423	87	1	the	the	DET
ftr-423	87	2	one	one	NUM
ftr-423	87	3	flesh	flesh	NOUN
ftr-423	87	4	,	,	PUNCT
ftr-423	87	5	two	two	NUM
ftr-423	87	6	taxpayer	taxpayer	NOUN
ftr-423	87	7	rule	rule	NOUN
ftr-423	87	8	does	do	AUX
ftr-423	87	9	not	not	PART
ftr-423	87	10	contemplate	contemplate	VERB
ftr-423	87	11	any	any	DET
ftr-423	87	12	change	change	NOUN
ftr-423	87	13	to	to	ADP
ftr-423	87	14	the	the	DET
ftr-423	87	15	tax	tax	NOUN
ftr-423	87	16	rules	rule	NOUN
ftr-423	87	17	applicable	applicable	ADJ
ftr-423	87	18	to	to	ADP
ftr-423	87	19	charitable	charitable	ADJ
ftr-423	87	20	transfers	transfer	NOUN
ftr-423	87	21	.	.	PUNCT
ftr-423	88	1	see	see	VERB
ftr-423	88	2	irc	irc	PROPN
ftr-423	88	3	§	§	PROPN
ftr-423	88	4	§	§	PROPN
ftr-423	88	5	170(c	170(c	PROPN
ftr-423	88	6	)	)	PUNCT
ftr-423	88	7	,	,	PUNCT
ftr-423	88	8	2055(c	2055(c	NUM
ftr-423	88	9	)	)	PUNCT
ftr-423	88	10	and	and	CCONJ
ftr-423	88	11	2522(a	2522(a	NUM
ftr-423	88	12	)	)	PUNCT
ftr-423	88	13	.	.	PUNCT
ftr-423	89	1	14.“[t]he	14.“[t]he	NUM
ftr-423	89	2	1948	1948	NUM
ftr-423	89	3	statutory	statutory	ADJ
ftr-423	89	4	principle	principle	NOUN
ftr-423	89	5	of	of	ADP
ftr-423	89	6	equal	equal	ADJ
ftr-423	89	7	taxes	taxis	NOUN
ftr-423	89	8	for	for	ADP
ftr-423	89	9	equal	equal	ADJ
ftr-423	89	10	income	income	NOUN
ftr-423	89	11	married	married	ADJ
ftr-423	89	12	couples	couple	NOUN
ftr-423	89	13	has	have	AUX
ftr-423	89	14	been	be	AUX
ftr-423	89	15	‘	'	PUNCT
ftr-423	89	16	almost	almost	ADV
ftr-423	89	17	universally	universally	ADV
ftr-423	89	18	accepted	accept	VERB
ftr-423	89	19	’	'	PUNCT
ftr-423	89	20	by	by	ADP
ftr-423	89	21	tax	tax	NOUN
ftr-423	89	22	theorists	theorist	NOUN
ftr-423	89	23	.	.	PUNCT
ftr-423	89	24	”	"	PUNCT
ftr-423	90	1	boris	boris	PROPN
ftr-423	90	2	i.	i.	PROPN
ftr-423	90	3	bittker	bittker	PROPN
ftr-423	90	4	,	,	PUNCT
ftr-423	90	5	federal	federal	ADJ
ftr-423	90	6	income	income	NOUN
ftr-423	90	7	taxation	taxation	NOUN
ftr-423	90	8	and	and	CCONJ
ftr-423	90	9	the	the	DET
ftr-423	90	10	family	family	NOUN
ftr-423	90	11	,	,	PUNCT
ftr-423	90	12	27	27	NUM
ftr-423	90	13	stan	stan	NOUN
ftr-423	90	14	.	.	PUNCT
ftr-423	91	1	l.	l.	PROPN
ftr-423	91	2	rev	rev	PROPN
ftr-423	91	3	.	.	PROPN
ftr-423	91	4	1389	1389	NUM
ftr-423	91	5	,	,	PUNCT
ftr-423	91	6	1395	1395	NUM
ftr-423	91	7	(	(	PUNCT
ftr-423	91	8	1975	1975	NUM
ftr-423	91	9	)	)	PUNCT
ftr-423	91	10	(	(	PUNCT
ftr-423	91	11	citation	citation	NOUN
ftr-423	91	12	omitted	omit	VERB
ftr-423	91	13	)	)	PUNCT
ftr-423	91	14	.	.	PUNCT
ftr-423	92	1	professor	professor	NOUN
ftr-423	92	2	lily	lily	ADJ
ftr-423	92	3	kahng	kahng	PROPN
ftr-423	92	4	suggests	suggest	VERB
ftr-423	92	5	that	that	SCONJ
ftr-423	92	6	the	the	DET
ftr-423	92	7	construction	construction	NOUN
ftr-423	92	8	of	of	ADP
ftr-423	92	9	husbands	husband	NOUN
ftr-423	92	10	and	and	CCONJ
ftr-423	92	11	wives	wife	NOUN
ftr-423	92	12	as	as	ADP
ftr-423	92	13	one	one	NUM
ftr-423	92	14	person	person	NOUN
ftr-423	92	15	for	for	ADP
ftr-423	92	16	tax	tax	NOUN
ftr-423	92	17	purposes	purpose	NOUN
ftr-423	92	18	is	be	AUX
ftr-423	92	19	“	"	PUNCT
ftr-423	92	20	difficult	difficult	ADJ
ftr-423	92	21	to	to	PART
ftr-423	92	22	challenge	challenge	VERB
ftr-423	92	23	because	because	SCONJ
ftr-423	92	24	of	of	ADP
ftr-423	92	25	its	its	PRON
ftr-423	92	26	status	status	NOUN
ftr-423	92	27	as	as	ADP
ftr-423	92	28	a	a	DET
ftr-423	92	29	first	first	ADJ
ftr-423	92	30	principle	principle	NOUN
ftr-423	92	31	.	.	PUNCT
ftr-423	93	1	those	those	PRON
ftr-423	93	2	who	who	PRON
ftr-423	93	3	object	object	VERB
ftr-423	93	4	to	to	ADP
ftr-423	93	5	the	the	DET
ftr-423	93	6	harms	harm	NOUN
ftr-423	93	7	inflicted	inflict	VERB
ftr-423	93	8	on	on	ADP
ftr-423	93	9	women	woman	NOUN
ftr-423	93	10	by	by	ADP
ftr-423	93	11	the	the	DET
ftr-423	93	12	fiction	fiction	NOUN
ftr-423	93	13	bear	bear	VERB
ftr-423	93	14	the	the	DET
ftr-423	93	15	burden	burden	NOUN
ftr-423	93	16	of	of	ADP
ftr-423	93	17	establishing	establish	VERB
ftr-423	93	18	that	that	SCONJ
ftr-423	93	19	these	these	DET
ftr-423	93	20	harms	harm	NOUN
ftr-423	93	21	are	be	AUX
ftr-423	93	22	serious	serious	ADJ
ftr-423	93	23	enough	enough	ADV
ftr-423	93	24	to	to	PART
ftr-423	93	25	require	require	VERB
ftr-423	93	26	abandoning	abandon	VERB
ftr-423	93	27	this	this	DET
ftr-423	93	28	fiction	fiction	NOUN
ftr-423	93	29	that	that	SCONJ
ftr-423	93	30	masquerades	masquerade	VERB
ftr-423	93	31	as	as	ADP
ftr-423	93	32	a	a	DET
ftr-423	93	33	first	first	ADJ
ftr-423	93	34	principle	principle	NOUN
ftr-423	93	35	.	.	PUNCT
ftr-423	93	36	”	"	PUNCT
ftr-423	94	1	lily	lily	ADJ
ftr-423	94	2	kahng	kahng	PROPN
ftr-423	94	3	,	,	PUNCT
ftr-423	94	4	fiction	fiction	NOUN
ftr-423	94	5	in	in	ADP
ftr-423	94	6	tax	tax	NOUN
ftr-423	94	7	,	,	PUNCT
ftr-423	94	8	in	in	ADP
ftr-423	94	9	taxing	tax	VERB
ftr-423	94	10	america	america	PROPN
ftr-423	94	11	25	25	NUM
ftr-423	94	12	,	,	PUNCT
ftr-423	94	13	38	38	NUM
ftr-423	94	14	(	(	PUNCT
ftr-423	94	15	karen	karen	PROPN
ftr-423	94	16	b.	b.	PROPN
ftr-423	94	17	brown	brown	PROPN
ftr-423	94	18	&	&	CCONJ
ftr-423	94	19	mary	mary	PROPN
ftr-423	94	20	louise	louise	PROPN
ftr-423	94	21	fellows	fellows	PROPN
ftr-423	94	22	eds	eds	PROPN
ftr-423	94	23	.	.	PROPN
ftr-423	94	24	,	,	PUNCT
ftr-423	94	25	1996	1996	NUM
ftr-423	94	26	)	)	PUNCT
ftr-423	94	27	.	.	PUNCT
ftr-423	95	1	purposes	purpose	NOUN
ftr-423	95	2	.	.	PUNCT
ftr-423	96	1	the	the	DET
ftr-423	96	2	tax	tax	NOUN
ftr-423	96	3	law	law	NOUN
ftr-423	96	4	embraces	embrace	VERB
ftr-423	96	5	a	a	DET
ftr-423	96	6	“	"	PUNCT
ftr-423	96	7	one	one	NUM
ftr-423	96	8	flesh	flesh	NOUN
ftr-423	96	9	,	,	PUNCT
ftr-423	96	10	one	one	NUM
ftr-423	96	11	taxpayer	taxpayer	NOUN
ftr-423	96	12	”	"	PUNCT
ftr-423	96	13	approach	approach	NOUN
ftr-423	96	14	to	to	ADP
ftr-423	96	15	marital	marital	ADJ
ftr-423	96	16	wealth	wealth	NOUN
ftr-423	96	17	transfers.7	transfers.7	SCONJ
ftr-423	96	18	the	the	DET
ftr-423	96	19	“	"	PUNCT
ftr-423	96	20	one	one	NUM
ftr-423	96	21	flesh	flesh	NOUN
ftr-423	96	22	,	,	PUNCT
ftr-423	96	23	one	one	NUM
ftr-423	96	24	taxpayer	taxpayer	NOUN
ftr-423	96	25	”	"	PUNCT
ftr-423	96	26	rules	rule	NOUN
ftr-423	96	27	are	be	AUX
ftr-423	96	28	undesirable	undesirable	ADJ
ftr-423	96	29	because	because	SCONJ
ftr-423	96	30	they	they	PRON
ftr-423	96	31	are	be	AUX
ftr-423	96	32	based	base	VERB
ftr-423	96	33	on	on	ADP
ftr-423	96	34	gender	gender	NOUN
ftr-423	96	35	stereotypes	stereotype	NOUN
ftr-423	96	36	and	and	CCONJ
ftr-423	96	37	because	because	SCONJ
ftr-423	96	38	they	they	PRON
ftr-423	96	39	deny	deny	VERB
ftr-423	96	40	estate	estate	NOUN
ftr-423	96	41	and	and	CCONJ
ftr-423	96	42	gift	gift	NOUN
ftr-423	96	43	tax	tax	NOUN
ftr-423	96	44	benefits	benefit	NOUN
ftr-423	96	45	to	to	PART
ftr-423	96	46	socially	socially	ADV
ftr-423	96	47	important	important	ADJ
ftr-423	96	48	non	non	ADJ
ftr-423	96	49	-	-	ADJ
ftr-423	96	50	marital	marital	ADJ
ftr-423	96	51	relationships	relationship	NOUN
ftr-423	96	52	.	.	PUNCT
ftr-423	97	1	legislative	legislative	ADJ
ftr-423	97	2	history	history	NOUN
ftr-423	97	3	cites	cite	VERB
ftr-423	97	4	economic	economic	ADJ
ftr-423	97	5	unity	unity	NOUN
ftr-423	97	6	as	as	ADP
ftr-423	97	7	the	the	DET
ftr-423	97	8	rationale	rationale	NOUN
ftr-423	97	9	for	for	ADP
ftr-423	97	10	the	the	DET
ftr-423	97	11	estate	estate	NOUN
ftr-423	97	12	and	and	CCONJ
ftr-423	97	13	gift	gift	NOUN
ftr-423	97	14	tax	tax	NOUN
ftr-423	97	15	marital	marital	ADJ
ftr-423	97	16	deduction	deduction	NOUN
ftr-423	97	17	,	,	PUNCT
ftr-423	97	18	but	but	CCONJ
ftr-423	97	19	unmarried	unmarried	ADJ
ftr-423	97	20	taxpayers	taxpayer	NOUN
ftr-423	97	21	who	who	PRON
ftr-423	97	22	in	in	ADP
ftr-423	97	23	fact	fact	NOUN
ftr-423	97	24	are	be	AUX
ftr-423	97	25	economically	economically	ADV
ftr-423	97	26	unified	unified	ADJ
ftr-423	97	27	are	be	AUX
ftr-423	97	28	ineligible	ineligible	ADJ
ftr-423	97	29	for	for	ADP
ftr-423	97	30	the	the	DET
ftr-423	97	31	deduction	deduction	NOUN
ftr-423	97	32	.	.	PUNCT
ftr-423	98	1	the	the	DET
ftr-423	98	2	one	one	NUM
ftr-423	98	3	flesh	flesh	NOUN
ftr-423	98	4	,	,	PUNCT
ftr-423	98	5	one	one	NUM
ftr-423	98	6	taxpayer	taxpayer	NOUN
ftr-423	98	7	rules	rule	NOUN
ftr-423	98	8	thus	thus	ADV
ftr-423	98	9	penalize	penalize	VERB
ftr-423	98	10	those	those	PRON
ftr-423	98	11	who	who	PRON
ftr-423	98	12	do	do	AUX
ftr-423	98	13	not	not	PART
ftr-423	98	14	want	want	VERB
ftr-423	98	15	to	to	PART
ftr-423	98	16	marry	marry	VERB
ftr-423	98	17	,	,	PUNCT
ftr-423	98	18	but	but	CCONJ
ftr-423	98	19	could	could	AUX
ftr-423	98	20	marry	marry	VERB
ftr-423	98	21	(	(	PUNCT
ftr-423	98	22	such	such	ADJ
ftr-423	98	23	as	as	ADP
ftr-423	98	24	cohabitating	cohabitate	VERB
ftr-423	98	25	heterosexual	heterosexual	ADJ
ftr-423	98	26	partners),8	partners),8	NOUN
ftr-423	98	27	those	those	PRON
ftr-423	98	28	who	who	PRON
ftr-423	98	29	want	want	VERB
ftr-423	98	30	to	to	PART
ftr-423	98	31	marry	marry	VERB
ftr-423	98	32	,	,	PUNCT
ftr-423	98	33	but	but	CCONJ
ftr-423	98	34	can	can	AUX
ftr-423	98	35	not	not	PART
ftr-423	98	36	marry	marry	VERB
ftr-423	98	37	(	(	PUNCT
ftr-423	98	38	such	such	ADJ
ftr-423	98	39	as	as	ADP
ftr-423	98	40	some	some	DET
ftr-423	98	41	same	same	ADJ
ftr-423	98	42	-	-	PUNCT
ftr-423	98	43	sex	sex	NOUN
ftr-423	98	44	partners)9	partners)9	NOUN
ftr-423	98	45	and	and	CCONJ
ftr-423	98	46	those	those	PRON
ftr-423	98	47	who	who	PRON
ftr-423	98	48	do	do	AUX
ftr-423	98	49	not	not	PART
ftr-423	98	50	want	want	VERB
ftr-423	98	51	to	to	PART
ftr-423	98	52	marry	marry	VERB
ftr-423	98	53	and	and	CCONJ
ftr-423	98	54	can	can	AUX
ftr-423	98	55	not	not	PART
ftr-423	98	56	in	in	ADP
ftr-423	98	57	any	any	DET
ftr-423	98	58	case	case	NOUN
ftr-423	98	59	(	(	PUNCT
ftr-423	98	60	such	such	ADJ
ftr-423	98	61	as	as	ADP
ftr-423	98	62	elderly	elderly	ADJ
ftr-423	98	63	cohabitating	cohabitating	NOUN
ftr-423	98	64	siblings	sibling	NOUN
ftr-423	98	65	or	or	CCONJ
ftr-423	98	66	an	an	DET
ftr-423	98	67	adult	adult	NOUN
ftr-423	98	68	child	child	NOUN
ftr-423	98	69	who	who	PRON
ftr-423	98	70	cares	care	VERB
ftr-423	98	71	for	for	ADP
ftr-423	98	72	an	an	DET
ftr-423	98	73	elderly	elderly	ADJ
ftr-423	98	74	parent).10	parent).10	PROPN
ftr-423	98	75	congress	congress	PROPN
ftr-423	98	76	should	should	AUX
ftr-423	98	77	eliminate	eliminate	VERB
ftr-423	98	78	the	the	DET
ftr-423	98	79	estate	estate	NOUN
ftr-423	98	80	and	and	CCONJ
ftr-423	98	81	gift	gift	NOUN
ftr-423	98	82	tax	tax	NOUN
ftr-423	98	83	marital	marital	ADJ
ftr-423	98	84	deduction	deduction	NOUN
ftr-423	98	85	and	and	CCONJ
ftr-423	98	86	adopt	adopt	VERB
ftr-423	98	87	a	a	DET
ftr-423	98	88	“	"	PUNCT
ftr-423	98	89	one	one	NUM
ftr-423	98	90	flesh	flesh	NOUN
ftr-423	98	91	,	,	PUNCT
ftr-423	98	92	two	two	NUM
ftr-423	98	93	taxpayer	taxpayer	NOUN
ftr-423	98	94	rule	rule	NOUN
ftr-423	98	95	”	"	PUNCT
ftr-423	98	96	for	for	ADP
ftr-423	98	97	marital	marital	ADJ
ftr-423	98	98	wealth	wealth	NOUN
ftr-423	98	99	transfers.11	transfers.11	VERB
ftr-423	98	100	gratuitous	gratuitous	ADJ
ftr-423	98	101	transfers	transfer	NOUN
ftr-423	98	102	between	between	ADP
ftr-423	98	103	spouses	spouse	NOUN
ftr-423	98	104	should	should	AUX
ftr-423	98	105	be	be	AUX
ftr-423	98	106	fully	fully	ADV
ftr-423	98	107	taxable,12	taxable,12	NOUN
ftr-423	98	108	but	but	CCONJ
ftr-423	98	109	each	each	DET
ftr-423	98	110	taxpayer	taxpayer	NOUN
ftr-423	98	111	should	should	AUX
ftr-423	98	112	have	have	VERB
ftr-423	98	113	a	a	DET
ftr-423	98	114	large	large	ADJ
ftr-423	98	115	credit	credit	NOUN
ftr-423	98	116	against	against	ADP
ftr-423	98	117	the	the	DET
ftr-423	98	118	tax	tax	NOUN
ftr-423	98	119	,	,	PUNCT
ftr-423	98	120	so	so	SCONJ
ftr-423	98	121	that	that	SCONJ
ftr-423	98	122	,	,	PUNCT
ftr-423	98	123	in	in	ADP
ftr-423	98	124	effect	effect	NOUN
ftr-423	98	125	,	,	PUNCT
ftr-423	98	126	the	the	DET
ftr-423	98	127	wealth	wealth	NOUN
ftr-423	98	128	transfer	transfer	NOUN
ftr-423	98	129	tax	tax	NOUN
ftr-423	98	130	system	system	NOUN
ftr-423	98	131	will	will	AUX
ftr-423	98	132	be	be	AUX
ftr-423	98	133	inapplicable	inapplicable	ADJ
ftr-423	98	134	to	to	ADP
ftr-423	98	135	the	the	DET
ftr-423	98	136	vast	vast	ADJ
ftr-423	98	137	majority	majority	NOUN
ftr-423	98	138	of	of	ADP
ftr-423	98	139	taxpayers	taxpayer	NOUN
ftr-423	98	140	.	.	PUNCT
ftr-423	99	1	by	by	ADP
ftr-423	99	2	increasing	increase	VERB
ftr-423	99	3	the	the	DET
ftr-423	99	4	estate	estate	NOUN
ftr-423	99	5	and	and	CCONJ
ftr-423	99	6	gift	gift	NOUN
ftr-423	99	7	tax	tax	NOUN
ftr-423	99	8	unified	unify	VERB
ftr-423	99	9	credit	credit	NOUN
ftr-423	99	10	to	to	ADP
ftr-423	99	11	a	a	DET
ftr-423	99	12	sufficiently	sufficiently	ADV
ftr-423	99	13	high	high	ADJ
ftr-423	99	14	number	number	NOUN
ftr-423	99	15	,	,	PUNCT
ftr-423	99	16	such	such	ADJ
ftr-423	99	17	as	as	ADP
ftr-423	99	18	10	10	NUM
ftr-423	99	19	million	million	NUM
ftr-423	99	20	dollars	dollar	NOUN
ftr-423	99	21	,	,	PUNCT
ftr-423	99	22	legislators	legislator	NOUN
ftr-423	99	23	can	can	AUX
ftr-423	99	24	simplify	simplify	VERB
ftr-423	99	25	the	the	DET
ftr-423	99	26	administration	administration	NOUN
ftr-423	99	27	of	of	ADP
ftr-423	99	28	the	the	DET
ftr-423	99	29	tax	tax	NOUN
ftr-423	99	30	system	system	NOUN
ftr-423	99	31	and	and	CCONJ
ftr-423	99	32	,	,	PUNCT
ftr-423	99	33	somewhat	somewhat	ADV
ftr-423	99	34	counterintuitively	counterintuitively	ADV
ftr-423	99	35	,	,	PUNCT
ftr-423	99	36	increase	increase	VERB
ftr-423	99	37	overall	overall	ADJ
ftr-423	99	38	tax	tax	NOUN
ftr-423	99	39	revenue.13	revenue.13	NOUN
ftr-423	99	40	although	although	SCONJ
ftr-423	99	41	the	the	DET
ftr-423	99	42	construction	construction	NOUN
ftr-423	99	43	of	of	ADP
ftr-423	99	44	husband	husband	NOUN
ftr-423	99	45	and	and	CCONJ
ftr-423	99	46	wife	wife	NOUN
ftr-423	99	47	as	as	ADP
ftr-423	99	48	a	a	DET
ftr-423	99	49	single	single	ADJ
ftr-423	99	50	economic	economic	ADJ
ftr-423	99	51	unit	unit	NOUN
ftr-423	99	52	seems	seem	VERB
ftr-423	99	53	ingrained	ingrain	VERB
ftr-423	99	54	in	in	ADP
ftr-423	99	55	estate	estate	NOUN
ftr-423	99	56	and	and	CCONJ
ftr-423	99	57	gift	gift	NOUN
ftr-423	99	58	tax	tax	NOUN
ftr-423	99	59	jurisprudence,14	jurisprudence,14	ADV
ftr-423	99	60	married	married	ADJ
ftr-423	99	61	couples	couple	NOUN
ftr-423	99	62	have	have	AUX
ftr-423	99	63	not	not	PART
ftr-423	99	64	always	always	ADV
ftr-423	99	65	enjoyed	enjoy	VERB
ftr-423	99	66	special	special	ADJ
ftr-423	99	67	tax	tax	NOUN
ftr-423	99	68	status	status	NOUN
ftr-423	99	69	.	.	PUNCT
ftr-423	100	1	part	part	NOUN
ftr-423	100	2	i	i	PRON
ftr-423	100	3	of	of	ADP
ftr-423	100	4	this	this	DET
ftr-423	100	5	article	article	NOUN
ftr-423	100	6	traces	trace	VERB
ftr-423	100	7	the	the	DET
ftr-423	100	8	historic	historic	ADJ
ftr-423	100	9	development	development	NOUN
ftr-423	100	10	of	of	ADP
ftr-423	100	11	the	the	DET
ftr-423	100	12	“	"	PUNCT
ftr-423	100	13	one	one	NUM
ftr-423	100	14	flesh	flesh	NOUN
ftr-423	100	15	,	,	PUNCT
ftr-423	100	16	one	one	NUM
ftr-423	100	17	taxpayer	taxpayer	NOUN
ftr-423	100	18	”	"	PUNCT
ftr-423	100	19	approach	approach	NOUN
ftr-423	100	20	to	to	ADP
ftr-423	100	21	wealth	wealth	NOUN
ftr-423	100	22	transfer	transfer	NOUN
ftr-423	100	23	taxation	taxation	NOUN
ftr-423	100	24	.	.	PUNCT
ftr-423	101	1	in	in	ADP
ftr-423	101	2	1948	1948	NUM
ftr-423	101	3	congress	congress	PROPN
ftr-423	101	4	used	use	VERB
ftr-423	101	5	federal	federal	ADJ
ftr-423	101	6	tax	tax	NOUN
ftr-423	101	7	law	law	NOUN
ftr-423	101	8	to	to	PART
ftr-423	101	9	cure	cure	VERB
ftr-423	101	10	the	the	DET
ftr-423	101	11	economic	economic	ADJ
ftr-423	101	12	impact	impact	NOUN
ftr-423	101	13	of	of	ADP
ftr-423	101	14	2004	2004	NUM
ftr-423	101	15	one	one	NUM
ftr-423	101	16	flesh	flesh	NOUN
ftr-423	101	17	,	,	PUNCT
ftr-423	101	18	two	two	NUM
ftr-423	101	19	taxpayers	taxpayer	NOUN
ftr-423	101	20	761	761	NUM
ftr-423	101	21	15	15	NUM
ftr-423	101	22	.	.	PUNCT
ftr-423	102	1	see	see	VERB
ftr-423	102	2	discussion	discussion	NOUN
ftr-423	102	3	infra	infra	NOUN
ftr-423	102	4	part	part	NOUN
ftr-423	102	5	i.	i.	NOUN
ftr-423	102	6	the	the	DET
ftr-423	102	7	marital	marital	ADJ
ftr-423	102	8	deduction	deduction	NOUN
ftr-423	102	9	initially	initially	ADV
ftr-423	102	10	was	be	AUX
ftr-423	102	11	limited	limit	VERB
ftr-423	102	12	to	to	ADP
ftr-423	102	13	one	one	NUM
ftr-423	102	14	-	-	PUNCT
ftr-423	102	15	half	half	NOUN
ftr-423	102	16	of	of	ADP
ftr-423	102	17	a	a	DET
ftr-423	102	18	decedent	decedent	NOUN
ftr-423	102	19	’s	’s	PART
ftr-423	102	20	adjusted	adjust	VERB
ftr-423	102	21	gross	gross	ADJ
ftr-423	102	22	estate	estate	NOUN
ftr-423	102	23	tax	tax	NOUN
ftr-423	102	24	and	and	CCONJ
ftr-423	102	25	one	one	NUM
ftr-423	102	26	-	-	PUNCT
ftr-423	102	27	half	half	NOUN
ftr-423	102	28	of	of	ADP
ftr-423	102	29	lifetime	lifetime	NOUN
ftr-423	102	30	gifts	gift	NOUN
ftr-423	102	31	.	.	PUNCT
ftr-423	103	1	see	see	VERB
ftr-423	103	2	pennell	pennell	PROPN
ftr-423	103	3	,	,	PUNCT
ftr-423	103	4	supra	supra	PROPN
ftr-423	103	5	note	note	PROPN
ftr-423	103	6	4	4	NUM
ftr-423	103	7	,	,	PUNCT
ftr-423	103	8	at	at	ADP
ftr-423	103	9	a-2	a-2	PROPN
ftr-423	103	10	.	.	PUNCT
ftr-423	104	1	as	as	ADP
ftr-423	104	2	part	part	NOUN
ftr-423	104	3	of	of	ADP
ftr-423	104	4	the	the	DET
ftr-423	104	5	tax	tax	NOUN
ftr-423	104	6	reform	reform	NOUN
ftr-423	104	7	act	act	NOUN
ftr-423	104	8	of	of	ADP
ftr-423	104	9	1976	1976	NUM
ftr-423	104	10	,	,	PUNCT
ftr-423	104	11	pub	pub	NOUN
ftr-423	104	12	.	.	PUNCT
ftr-423	105	1	l.	l.	PROPN
ftr-423	105	2	no	no	INTJ
ftr-423	105	3	.	.	PROPN
ftr-423	106	1	94455	94455	NUM
ftr-423	106	2	,	,	PUNCT
ftr-423	106	3	§	§	PROPN
ftr-423	106	4	2002(a	2002(a	NOUN
ftr-423	106	5	)	)	PUNCT
ftr-423	106	6	,	,	PUNCT
ftr-423	107	1	90	90	NUM
ftr-423	107	2	stat	stat	NOUN
ftr-423	107	3	.	.	PUNCT
ftr-423	108	1	1520	1520	NUM
ftr-423	108	2	(	(	PUNCT
ftr-423	108	3	1976	1976	NUM
ftr-423	108	4	)	)	PUNCT
ftr-423	108	5	,	,	PUNCT
ftr-423	108	6	congress	congress	PROPN
ftr-423	108	7	considered	consider	VERB
ftr-423	108	8	expanding	expand	VERB
ftr-423	108	9	the	the	DET
ftr-423	108	10	marital	marital	ADJ
ftr-423	108	11	deduction	deduction	NOUN
ftr-423	108	12	to	to	ADP
ftr-423	108	13	100	100	NUM
ftr-423	108	14	%	%	NOUN
ftr-423	108	15	of	of	ADP
ftr-423	108	16	a	a	DET
ftr-423	108	17	decedent	decedent	NOUN
ftr-423	108	18	’s	’s	PART
ftr-423	108	19	gross	gross	ADJ
ftr-423	108	20	estate	estate	NOUN
ftr-423	108	21	,	,	PUNCT
ftr-423	108	22	but	but	CCONJ
ftr-423	108	23	instead	instead	ADV
ftr-423	108	24	expanded	expand	VERB
ftr-423	108	25	the	the	DET
ftr-423	108	26	marital	marital	ADJ
ftr-423	108	27	deduction	deduction	NOUN
ftr-423	108	28	to	to	ADP
ftr-423	108	29	the	the	DET
ftr-423	108	30	greater	great	ADJ
ftr-423	108	31	of	of	ADP
ftr-423	108	32	$	$	SYM
ftr-423	108	33	250,000	250,000	NUM
ftr-423	108	34	or	or	CCONJ
ftr-423	108	35	one	one	NUM
ftr-423	108	36	-	-	PUNCT
ftr-423	108	37	half	half	NOUN
ftr-423	108	38	of	of	ADP
ftr-423	108	39	the	the	DET
ftr-423	108	40	adjusted	adjust	VERB
ftr-423	108	41	gross	gross	ADJ
ftr-423	108	42	estate	estate	NOUN
ftr-423	108	43	.	.	PUNCT
ftr-423	109	1	see	see	VERB
ftr-423	109	2	discussion	discussion	NOUN
ftr-423	109	3	infra	infra	NOUN
ftr-423	109	4	part	part	NOUN
ftr-423	109	5	i.d	i.d	PROPN
ftr-423	109	6	.	.	PROPN
ftr-423	109	7	as	as	ADP
ftr-423	109	8	part	part	NOUN
ftr-423	109	9	of	of	ADP
ftr-423	109	10	the	the	DET
ftr-423	109	11	economic	economic	ADJ
ftr-423	109	12	recovery	recovery	NOUN
ftr-423	109	13	tax	tax	NOUN
ftr-423	109	14	act	act	NOUN
ftr-423	109	15	of	of	ADP
ftr-423	109	16	1981	1981	NUM
ftr-423	109	17	,	,	PUNCT
ftr-423	109	18	pub	pub	NOUN
ftr-423	109	19	.	.	PUNCT
ftr-423	110	1	l.	l.	PROPN
ftr-423	110	2	no	no	INTJ
ftr-423	110	3	.	.	PROPN
ftr-423	111	1	97	97	NUM
ftr-423	111	2	-	-	SYM
ftr-423	111	3	34	34	NUM
ftr-423	111	4	,	,	PUNCT
ftr-423	111	5	§	§	PROPN
ftr-423	111	6	403(a	403(a	NOUN
ftr-423	111	7	)	)	PUNCT
ftr-423	111	8	,	,	PUNCT
ftr-423	111	9	95	95	NUM
ftr-423	111	10	stat	stat	NOUN
ftr-423	111	11	.	.	PUNCT
ftr-423	112	1	172	172	NUM
ftr-423	112	2	(	(	PUNCT
ftr-423	112	3	1981	1981	NUM
ftr-423	112	4	)	)	PUNCT
ftr-423	112	5	(	(	PUNCT
ftr-423	112	6	hereinafter	hereinafter	NOUN
ftr-423	112	7	“	"	PUNCT
ftr-423	112	8	ert	ert	VERB
ftr-423	112	9	a	a	PRON
ftr-423	112	10	”	"	PUNCT
ftr-423	112	11	)	)	PUNCT
ftr-423	112	12	,	,	PUNCT
ftr-423	112	13	congress	congress	PROPN
ftr-423	112	14	removed	remove	VERB
ftr-423	112	15	the	the	DET
ftr-423	112	16	percentage	percentage	NOUN
ftr-423	112	17	limitation	limitation	NOUN
ftr-423	112	18	on	on	ADP
ftr-423	112	19	the	the	DET
ftr-423	112	20	marital	marital	ADJ
ftr-423	112	21	deduction	deduction	NOUN
ftr-423	112	22	and	and	CCONJ
ftr-423	112	23	radically	radically	ADV
ftr-423	112	24	relaxed	relax	VERB
ftr-423	112	25	the	the	DET
ftr-423	112	26	rules	rule	NOUN
ftr-423	112	27	on	on	ADP
ftr-423	112	28	the	the	DET
ftr-423	112	29	types	type	NOUN
ftr-423	112	30	of	of	ADP
ftr-423	112	31	spousal	spousal	ADJ
ftr-423	112	32	property	property	NOUN
ftr-423	112	33	interests	interest	NOUN
ftr-423	112	34	that	that	PRON
ftr-423	112	35	qualify	qualify	VERB
ftr-423	112	36	for	for	ADP
ftr-423	112	37	the	the	DET
ftr-423	112	38	marital	marital	ADJ
ftr-423	112	39	deduction	deduction	NOUN
ftr-423	112	40	.	.	PUNCT
ftr-423	113	1	16	16	NUM
ftr-423	113	2	.	.	PUNCT
ftr-423	114	1	see	see	VERB
ftr-423	114	2	discussion	discussion	NOUN
ftr-423	114	3	infra	infra	NOUN
ftr-423	114	4	part	part	NOUN
ftr-423	114	5	i.e.	i.e.	X
ftr-423	114	6	17	17	NUM
ftr-423	114	7	.	.	PUNCT
ftr-423	115	1	see	see	VERB
ftr-423	115	2	supra	supra	ADJ
ftr-423	115	3	text	text	NOUN
ftr-423	115	4	accompanying	accompanying	ADJ
ftr-423	115	5	note	note	NOUN
ftr-423	115	6	4	4	NUM
ftr-423	115	7	.	.	NOUN
ftr-423	115	8	18	18	NUM
ftr-423	115	9	.	.	PUNCT
ftr-423	116	1	see	see	VERB
ftr-423	116	2	discussion	discussion	NOUN
ftr-423	116	3	infra	infra	NOUN
ftr-423	116	4	in	in	ADP
ftr-423	116	5	part	part	NOUN
ftr-423	116	6	iii.a	iii.a	PROPN
ftr-423	116	7	.	.	PROPN
ftr-423	117	1	19	19	NUM
ftr-423	117	2	.	.	PUNCT
ftr-423	118	1	in	in	ADP
ftr-423	118	2	effect	effect	NOUN
ftr-423	118	3	,	,	PUNCT
ftr-423	118	4	the	the	DET
ftr-423	118	5	applicable	applicable	ADJ
ftr-423	118	6	exclusion	exclusion	NOUN
ftr-423	118	7	amount	amount	NOUN
ftr-423	118	8	is	be	AUX
ftr-423	118	9	the	the	DET
ftr-423	118	10	cumulative	cumulative	ADJ
ftr-423	118	11	amount	amount	NOUN
ftr-423	118	12	that	that	PRON
ftr-423	118	13	any	any	DET
ftr-423	118	14	taxpayer	taxpayer	NOUN
ftr-423	118	15	may	may	AUX
ftr-423	118	16	transfer	transfer	VERB
ftr-423	118	17	tax	tax	NOUN
ftr-423	118	18	-	-	PUNCT
ftr-423	118	19	free	free	ADJ
ftr-423	118	20	during	during	ADP
ftr-423	118	21	lifetime	lifetime	NOUN
ftr-423	118	22	or	or	CCONJ
ftr-423	118	23	at	at	ADP
ftr-423	118	24	death	death	NOUN
ftr-423	118	25	.	.	PUNCT
ftr-423	119	1	see	see	VERB
ftr-423	119	2	irc	irc	PROPN
ftr-423	119	3	§	§	PROPN
ftr-423	119	4	2010	2010	NUM
ftr-423	119	5	.	.	PUNCT
ftr-423	120	1	differences	difference	NOUN
ftr-423	120	2	in	in	ADP
ftr-423	120	3	married	married	ADJ
ftr-423	120	4	couples	couple	NOUN
ftr-423	120	5	’	'	PUNCT
ftr-423	120	6	property	property	NOUN
ftr-423	120	7	rights	right	NOUN
ftr-423	120	8	under	under	ADP
ftr-423	120	9	state	state	NOUN
ftr-423	120	10	law	law	NOUN
ftr-423	120	11	.	.	PUNCT
ftr-423	121	1	over	over	ADP
ftr-423	121	2	a	a	DET
ftr-423	121	3	period	period	NOUN
ftr-423	121	4	of	of	ADP
ftr-423	121	5	more	more	ADJ
ftr-423	121	6	than	than	ADP
ftr-423	121	7	thirty	thirty	NUM
ftr-423	121	8	years	year	NOUN
ftr-423	121	9	,	,	PUNCT
ftr-423	121	10	the	the	DET
ftr-423	121	11	marital	marital	ADJ
ftr-423	121	12	deduction	deduction	NOUN
ftr-423	121	13	then	then	ADV
ftr-423	121	14	evolved	evolve	VERB
ftr-423	121	15	from	from	ADP
ftr-423	121	16	a	a	DET
ftr-423	121	17	tool	tool	NOUN
ftr-423	121	18	for	for	ADP
ftr-423	121	19	achieving	achieve	VERB
ftr-423	121	20	jurisdictional	jurisdictional	ADJ
ftr-423	121	21	uniformity15	uniformity15	NOUN
ftr-423	121	22	into	into	ADP
ftr-423	121	23	an	an	DET
ftr-423	121	24	institution	institution	NOUN
ftr-423	121	25	based	base	VERB
ftr-423	121	26	on	on	ADP
ftr-423	121	27	an	an	DET
ftr-423	121	28	unreal	unreal	ADJ
ftr-423	121	29	and	and	CCONJ
ftr-423	121	30	idealized	idealized	ADJ
ftr-423	121	31	story	story	NOUN
ftr-423	121	32	of	of	ADP
ftr-423	121	33	proper	proper	ADJ
ftr-423	121	34	gender	gender	NOUN
ftr-423	121	35	roles	role	NOUN
ftr-423	121	36	for	for	ADP
ftr-423	121	37	men	man	NOUN
ftr-423	121	38	and	and	CCONJ
ftr-423	121	39	women	woman	NOUN
ftr-423	121	40	and	and	CCONJ
ftr-423	121	41	the	the	DET
ftr-423	121	42	economic	economic	ADJ
ftr-423	121	43	significance	significance	NOUN
ftr-423	121	44	of	of	ADP
ftr-423	121	45	marriage.16	marriage.16	PROPN
ftr-423	121	46	part	part	PROPN
ftr-423	121	47	ii	ii	PROPN
ftr-423	121	48	of	of	ADP
ftr-423	121	49	this	this	DET
ftr-423	121	50	article	article	NOUN
ftr-423	121	51	details	detail	VERB
ftr-423	121	52	the	the	DET
ftr-423	121	53	benefits	benefit	NOUN
ftr-423	121	54	of	of	ADP
ftr-423	121	55	marriage	marriage	NOUN
ftr-423	121	56	under	under	ADP
ftr-423	121	57	present	present	ADJ
ftr-423	121	58	wealth	wealth	NOUN
ftr-423	121	59	transfer	transfer	NOUN
ftr-423	121	60	tax	tax	NOUN
ftr-423	121	61	laws	law	NOUN
ftr-423	121	62	.	.	PUNCT
ftr-423	122	1	apart	apart	ADV
ftr-423	122	2	from	from	ADP
ftr-423	122	3	the	the	DET
ftr-423	122	4	estate	estate	NOUN
ftr-423	122	5	and	and	CCONJ
ftr-423	122	6	gift	gift	NOUN
ftr-423	122	7	tax	tax	NOUN
ftr-423	122	8	marital	marital	ADJ
ftr-423	122	9	deduction,17	deduction,17	NOUN
ftr-423	122	10	a	a	DET
ftr-423	122	11	married	married	ADJ
ftr-423	122	12	couple	couple	NOUN
ftr-423	122	13	may	may	AUX
ftr-423	122	14	“	"	PUNCT
ftr-423	122	15	split	split	VERB
ftr-423	122	16	”	"	PUNCT
ftr-423	122	17	lifetime	lifetime	NOUN
ftr-423	122	18	gifts	gift	NOUN
ftr-423	122	19	to	to	PART
ftr-423	122	20	achieve	achieve	VERB
ftr-423	122	21	a	a	DET
ftr-423	122	22	low	low	ADJ
ftr-423	122	23	(	(	PUNCT
ftr-423	122	24	or	or	CCONJ
ftr-423	122	25	no	no	NOUN
ftr-423	122	26	)	)	PUNCT
ftr-423	122	27	tax	tax	NOUN
ftr-423	122	28	bill	bill	NOUN
ftr-423	122	29	.	.	PUNCT
ftr-423	123	1	unique	unique	ADJ
ftr-423	123	2	among	among	ADP
ftr-423	123	3	beneficiaries	beneficiary	NOUN
ftr-423	123	4	,	,	PUNCT
ftr-423	123	5	a	a	DET
ftr-423	123	6	surviving	surviving	NOUN
ftr-423	123	7	spouse	spouse	NOUN
ftr-423	123	8	can	can	AUX
ftr-423	123	9	disclaim	disclaim	VERB
ftr-423	123	10	property	property	NOUN
ftr-423	123	11	to	to	ADP
ftr-423	123	12	a	a	DET
ftr-423	123	13	trust	trust	NOUN
ftr-423	123	14	for	for	ADP
ftr-423	123	15	his	his	PRON
ftr-423	123	16	or	or	CCONJ
ftr-423	123	17	her	her	PRON
ftr-423	123	18	own	own	ADJ
ftr-423	123	19	benefit	benefit	NOUN
ftr-423	123	20	without	without	ADP
ftr-423	123	21	adverse	adverse	ADJ
ftr-423	123	22	tax	tax	NOUN
ftr-423	123	23	consequences	consequence	NOUN
ftr-423	123	24	.	.	PUNCT
ftr-423	124	1	part	part	NOUN
ftr-423	124	2	iii	iii	NUM
ftr-423	124	3	analyzes	analyze	VERB
ftr-423	124	4	the	the	DET
ftr-423	124	5	jurisprudential	jurisprudential	ADJ
ftr-423	124	6	implications	implication	NOUN
ftr-423	124	7	of	of	ADP
ftr-423	124	8	the	the	DET
ftr-423	124	9	“	"	PUNCT
ftr-423	124	10	one	one	NUM
ftr-423	124	11	flesh	flesh	NOUN
ftr-423	124	12	,	,	PUNCT
ftr-423	124	13	one	one	NUM
ftr-423	124	14	taxpayer	taxpayer	NOUN
ftr-423	124	15	”	"	PUNCT
ftr-423	124	16	approach	approach	NOUN
ftr-423	124	17	to	to	ADP
ftr-423	124	18	wealth	wealth	NOUN
ftr-423	124	19	transfer	transfer	NOUN
ftr-423	124	20	taxation	taxation	NOUN
ftr-423	124	21	.	.	PUNCT
ftr-423	125	1	notwithstanding	notwithstanding	ADP
ftr-423	125	2	the	the	DET
ftr-423	125	3	law	law	NOUN
ftr-423	125	4	’s	’s	PART
ftr-423	125	5	gender	gender	NOUN
ftr-423	125	6	neutrality	neutrality	NOUN
ftr-423	125	7	,	,	PUNCT
ftr-423	125	8	the	the	DET
ftr-423	125	9	current	current	ADJ
ftr-423	125	10	estate	estate	NOUN
ftr-423	125	11	and	and	CCONJ
ftr-423	125	12	gift	gift	NOUN
ftr-423	125	13	tax	tax	NOUN
ftr-423	125	14	approach	approach	NOUN
ftr-423	125	15	to	to	ADP
ftr-423	125	16	marriage	marriage	NOUN
ftr-423	125	17	is	be	AUX
ftr-423	125	18	a	a	DET
ftr-423	125	19	vestige	vestige	NOUN
ftr-423	125	20	of	of	ADP
ftr-423	125	21	the	the	DET
ftr-423	125	22	common	common	ADJ
ftr-423	125	23	law	law	NOUN
ftr-423	125	24	rule	rule	NOUN
ftr-423	125	25	of	of	ADP
ftr-423	125	26	coverture	coverture	NOUN
ftr-423	125	27	that	that	PRON
ftr-423	125	28	suspended	suspend	VERB
ftr-423	125	29	a	a	DET
ftr-423	125	30	woman	woman	NOUN
ftr-423	125	31	’s	’s	PART
ftr-423	125	32	legal	legal	ADJ
ftr-423	125	33	identity	identity	NOUN
ftr-423	125	34	during	during	ADP
ftr-423	125	35	marriage.18	marriage.18	NOUN
ftr-423	125	36	furthermore	furthermore	ADV
ftr-423	125	37	,	,	PUNCT
ftr-423	125	38	in	in	ADP
ftr-423	125	39	departure	departure	NOUN
ftr-423	125	40	from	from	ADP
ftr-423	125	41	important	important	ADJ
ftr-423	125	42	tax	tax	NOUN
ftr-423	125	43	policy	policy	NOUN
ftr-423	125	44	goals	goal	NOUN
ftr-423	125	45	,	,	PUNCT
ftr-423	125	46	federal	federal	ADJ
ftr-423	125	47	wealth	wealth	NOUN
ftr-423	125	48	transfer	transfer	NOUN
ftr-423	125	49	tax	tax	NOUN
ftr-423	125	50	laws	law	NOUN
ftr-423	125	51	privilege	privilege	VERB
ftr-423	125	52	heterosexual	heterosexual	ADJ
ftr-423	125	53	marital	marital	ADJ
ftr-423	125	54	relationships	relationship	NOUN
ftr-423	125	55	over	over	ADP
ftr-423	125	56	other	other	ADJ
ftr-423	125	57	socially	socially	ADV
ftr-423	125	58	important	important	ADJ
ftr-423	125	59	relationships	relationship	NOUN
ftr-423	125	60	with	with	ADP
ftr-423	125	61	economic	economic	ADJ
ftr-423	125	62	or	or	CCONJ
ftr-423	125	63	emotional	emotional	ADJ
ftr-423	125	64	characteristics	characteristic	NOUN
ftr-423	125	65	similar	similar	ADJ
ftr-423	125	66	to	to	ADP
ftr-423	125	67	marriage	marriage	NOUN
ftr-423	125	68	.	.	PUNCT
ftr-423	126	1	by	by	ADP
ftr-423	126	2	failing	fail	VERB
ftr-423	126	3	to	to	PART
ftr-423	126	4	recognize	recognize	VERB
ftr-423	126	5	the	the	DET
ftr-423	126	6	economic	economic	ADJ
ftr-423	126	7	unity	unity	NOUN
ftr-423	126	8	of	of	ADP
ftr-423	126	9	taxpayers	taxpayer	NOUN
ftr-423	126	10	who	who	PRON
ftr-423	126	11	may	may	AUX
ftr-423	126	12	be	be	AUX
ftr-423	126	13	opposite	opposite	ADJ
ftr-423	126	14	-	-	PUNCT
ftr-423	126	15	sex	sex	NOUN
ftr-423	126	16	unmarried	unmarried	ADJ
ftr-423	126	17	domestic	domestic	ADJ
ftr-423	126	18	partners	partner	NOUN
ftr-423	126	19	,	,	PUNCT
ftr-423	126	20	same	same	ADJ
ftr-423	126	21	-	-	PUNCT
ftr-423	126	22	sex	sex	NOUN
ftr-423	126	23	domestic	domestic	ADJ
ftr-423	126	24	partners	partner	NOUN
ftr-423	126	25	or	or	CCONJ
ftr-423	126	26	adult	adult	NOUN
ftr-423	126	27	children	child	NOUN
ftr-423	126	28	who	who	PRON
ftr-423	126	29	support	support	VERB
ftr-423	126	30	elderly	elderly	ADJ
ftr-423	126	31	parents	parent	NOUN
ftr-423	126	32	,	,	PUNCT
ftr-423	126	33	the	the	DET
ftr-423	126	34	one	one	NUM
ftr-423	126	35	flesh	flesh	NOUN
ftr-423	126	36	,	,	PUNCT
ftr-423	126	37	one	one	NUM
ftr-423	126	38	taxpayer	taxpayer	NOUN
ftr-423	126	39	rule	rule	NOUN
ftr-423	126	40	discourages	discourage	VERB
ftr-423	126	41	relationships	relationship	NOUN
ftr-423	126	42	that	that	PRON
ftr-423	126	43	benefit	benefit	VERB
ftr-423	126	44	society	society	NOUN
ftr-423	126	45	as	as	ADP
ftr-423	126	46	a	a	DET
ftr-423	126	47	whole	whole	NOUN
ftr-423	126	48	.	.	PUNCT
ftr-423	127	1	part	part	NOUN
ftr-423	127	2	iv	iv	NUM
ftr-423	127	3	proposes	propose	VERB
ftr-423	127	4	the	the	DET
ftr-423	127	5	elimination	elimination	NOUN
ftr-423	127	6	of	of	ADP
ftr-423	127	7	the	the	DET
ftr-423	127	8	marital	marital	ADJ
ftr-423	127	9	deduction	deduction	NOUN
ftr-423	127	10	in	in	ADP
ftr-423	127	11	favor	favor	NOUN
ftr-423	127	12	of	of	ADP
ftr-423	127	13	a	a	DET
ftr-423	127	14	“	"	PUNCT
ftr-423	127	15	one	one	NUM
ftr-423	127	16	flesh	flesh	NOUN
ftr-423	127	17	,	,	PUNCT
ftr-423	127	18	two	two	NUM
ftr-423	127	19	taxpayer	taxpayer	NOUN
ftr-423	127	20	”	"	PUNCT
ftr-423	127	21	approach	approach	NOUN
ftr-423	127	22	to	to	ADP
ftr-423	127	23	marriage	marriage	NOUN
ftr-423	127	24	that	that	PRON
ftr-423	127	25	would	would	AUX
ftr-423	127	26	cause	cause	VERB
ftr-423	127	27	all	all	DET
ftr-423	127	28	gratuitous	gratuitous	ADJ
ftr-423	127	29	transfers	transfer	NOUN
ftr-423	127	30	to	to	PART
ftr-423	127	31	be	be	AUX
ftr-423	127	32	subject	subject	ADJ
ftr-423	127	33	to	to	ADP
ftr-423	127	34	taxation	taxation	NOUN
ftr-423	127	35	,	,	PUNCT
ftr-423	127	36	regardless	regardless	ADV
ftr-423	127	37	of	of	ADP
ftr-423	127	38	the	the	DET
ftr-423	127	39	identity	identity	NOUN
ftr-423	127	40	of	of	ADP
ftr-423	127	41	the	the	DET
ftr-423	127	42	recipient	recipient	NOUN
ftr-423	127	43	.	.	PUNCT
ftr-423	128	1	at	at	ADP
ftr-423	128	2	the	the	DET
ftr-423	128	3	same	same	ADJ
ftr-423	128	4	time	time	NOUN
ftr-423	128	5	,	,	PUNCT
ftr-423	128	6	the	the	DET
ftr-423	128	7	wealth	wealth	NOUN
ftr-423	128	8	transfer	transfer	NOUN
ftr-423	128	9	taxation	taxation	NOUN
ftr-423	128	10	system	system	NOUN
ftr-423	128	11	should	should	AUX
ftr-423	128	12	accommodate	accommodate	VERB
ftr-423	128	13	a	a	DET
ftr-423	128	14	dramatically	dramatically	ADV
ftr-423	128	15	increased	increase	VERB
ftr-423	128	16	applicable	applicable	ADJ
ftr-423	128	17	exclusion	exclusion	NOUN
ftr-423	128	18	amount	amount	NOUN
ftr-423	128	19	.	.	PUNCT
ftr-423	129	1	that	that	DET
ftr-423	129	2	way	way	NOUN
ftr-423	129	3	,	,	PUNCT
ftr-423	129	4	even	even	ADV
ftr-423	129	5	though	though	SCONJ
ftr-423	129	6	all	all	DET
ftr-423	129	7	transfers	transfer	NOUN
ftr-423	129	8	will	will	AUX
ftr-423	129	9	be	be	AUX
ftr-423	129	10	subject	subject	ADJ
ftr-423	129	11	to	to	ADP
ftr-423	129	12	taxation	taxation	NOUN
ftr-423	129	13	,	,	PUNCT
ftr-423	129	14	the	the	DET
ftr-423	129	15	vast	vast	ADJ
ftr-423	129	16	majority	majority	NOUN
ftr-423	129	17	of	of	ADP
ftr-423	129	18	transfers	transfer	NOUN
ftr-423	129	19	will	will	AUX
ftr-423	129	20	not	not	PART
ftr-423	129	21	result	result	VERB
ftr-423	129	22	in	in	ADP
ftr-423	129	23	actual	actual	ADJ
ftr-423	129	24	payment	payment	NOUN
ftr-423	129	25	of	of	ADP
ftr-423	129	26	tax.19	tax.19	NOUN
ftr-423	129	27	this	this	DET
ftr-423	129	28	part	part	NOUN
ftr-423	129	29	illustrates	illustrate	VERB
ftr-423	129	30	how	how	SCONJ
ftr-423	129	31	increasing	increase	VERB
ftr-423	129	32	the	the	DET
ftr-423	129	33	exemption	exemption	NOUN
ftr-423	129	34	amount	amount	NOUN
ftr-423	129	35	will	will	AUX
ftr-423	129	36	increase	increase	VERB
ftr-423	129	37	federal	federal	ADJ
ftr-423	129	38	tax	tax	NOUN
ftr-423	129	39	revenue	revenue	NOUN
ftr-423	129	40	and	and	CCONJ
ftr-423	129	41	enhance	enhance	VERB
ftr-423	129	42	the	the	DET
ftr-423	129	43	vitality	vitality	NOUN
ftr-423	129	44	of	of	ADP
ftr-423	129	45	common	common	ADJ
ftr-423	129	46	law	law	NOUN
ftr-423	129	47	and	and	CCONJ
ftr-423	129	48	community	community	NOUN
ftr-423	129	49	property	property	NOUN
ftr-423	129	50	systems	system	NOUN
ftr-423	129	51	.	.	PUNCT
ftr-423	130	1	the	the	DET
ftr-423	130	2	article	article	NOUN
ftr-423	130	3	concludes	conclude	VERB
ftr-423	130	4	by	by	ADP
ftr-423	130	5	connecting	connect	VERB
ftr-423	130	6	the	the	DET
ftr-423	130	7	estate	estate	NOUN
ftr-423	130	8	and	and	CCONJ
ftr-423	130	9	gift	gift	NOUN
ftr-423	130	10	tax	tax	NOUN
ftr-423	130	11	treatment	treatment	NOUN
ftr-423	130	12	of	of	ADP
ftr-423	130	13	marriage	marriage	NOUN
ftr-423	130	14	to	to	ADP
ftr-423	130	15	the	the	DET
ftr-423	130	16	larger	large	ADJ
ftr-423	130	17	issue	issue	NOUN
ftr-423	130	18	of	of	ADP
ftr-423	130	19	estate	estate	NOUN
ftr-423	130	20	tax	tax	NOUN
ftr-423	130	21	repeal	repeal	NOUN
ftr-423	130	22	and	and	CCONJ
ftr-423	130	23	reform	reform	NOUN
ftr-423	130	24	.	.	PUNCT
ftr-423	131	1	762	762	NUM
ftr-423	131	2	florida	florida	PROPN
ftr-423	131	3	tax	tax	NOUN
ftr-423	131	4	review	review	NOUN
ftr-423	131	5	[	[	X
ftr-423	131	6	vol	vol	NOUN
ftr-423	131	7	.	.	PUNCT
ftr-423	131	8	6:8	6:8	NUM
ftr-423	131	9	20	20	NUM
ftr-423	131	10	.	.	PUNCT
ftr-423	132	1	see	see	VERB
ftr-423	132	2	,	,	PUNCT
ftr-423	132	3	e.g.	e.g.	ADV
ftr-423	132	4	,	,	PUNCT
ftr-423	132	5	kahng	kahng	PROPN
ftr-423	132	6	,	,	PUNCT
ftr-423	132	7	supra	supra	PROPN
ftr-423	132	8	note	note	PROPN
ftr-423	132	9	14	14	NUM
ftr-423	132	10	,	,	PUNCT
ftr-423	132	11	at	at	ADP
ftr-423	132	12	26	26	NUM
ftr-423	132	13	-	-	SYM
ftr-423	132	14	28	28	NUM
ftr-423	132	15	.	.	PUNCT
ftr-423	133	1	prior	prior	ADJ
ftr-423	133	2	legislation	legislation	NOUN
ftr-423	133	3	provided	provide	VERB
ftr-423	133	4	for	for	ADP
ftr-423	133	5	limited	limited	ADJ
ftr-423	133	6	joint	joint	ADJ
ftr-423	133	7	filing	filing	NOUN
ftr-423	133	8	by	by	ADP
ftr-423	133	9	spouses	spouse	NOUN
ftr-423	133	10	.	.	PUNCT
ftr-423	134	1	see	see	VERB
ftr-423	134	2	edward	edward	PROPN
ftr-423	134	3	j.	j.	PROPN
ftr-423	134	4	mccaffery	mccaffery	PROPN
ftr-423	134	5	,	,	PUNCT
ftr-423	134	6	taxing	tax	VERB
ftr-423	134	7	women	woman	NOUN
ftr-423	134	8	:	:	PUNCT
ftr-423	134	9	how	how	SCONJ
ftr-423	134	10	the	the	DET
ftr-423	134	11	marriage	marriage	NOUN
ftr-423	134	12	tax	tax	NOUN
ftr-423	134	13	penalty	penalty	NOUN
ftr-423	134	14	affects	affect	VERB
ftr-423	134	15	your	your	PRON
ftr-423	134	16	taxes	taxis	NOUN
ftr-423	134	17	30	30	NUM
ftr-423	134	18	-	-	SYM
ftr-423	134	19	31	31	NUM
ftr-423	134	20	(	(	PUNCT
ftr-423	134	21	1997	1997	NUM
ftr-423	134	22	)	)	PUNCT
ftr-423	134	23	;	;	PUNCT
ftr-423	135	1	marjorie	marjorie	PROPN
ftr-423	135	2	e.	e.	PROPN
ftr-423	135	3	kornhauser	kornhauser	PROPN
ftr-423	135	4	,	,	PUNCT
ftr-423	135	5	love	love	NOUN
ftr-423	135	6	,	,	PUNCT
ftr-423	135	7	money	money	NOUN
ftr-423	135	8	and	and	CCONJ
ftr-423	135	9	the	the	DET
ftr-423	135	10	irs	irs	PROPN
ftr-423	135	11	:	:	PUNCT
ftr-423	135	12	family	family	NOUN
ftr-423	135	13	,	,	PUNCT
ftr-423	135	14	income	income	NOUN
ftr-423	135	15	-	-	PUNCT
ftr-423	135	16	sharing	sharing	NOUN
ftr-423	135	17	,	,	PUNCT
ftr-423	135	18	and	and	CCONJ
ftr-423	135	19	the	the	DET
ftr-423	135	20	joint	joint	ADJ
ftr-423	135	21	income	income	NOUN
ftr-423	135	22	tax	tax	NOUN
ftr-423	135	23	return	return	NOUN
ftr-423	135	24	,	,	PUNCT
ftr-423	135	25	45	45	NUM
ftr-423	135	26	hastings	hastings	PROPN
ftr-423	135	27	l.j	l.j	PROPN
ftr-423	135	28	.	.	PROPN
ftr-423	135	29	63	63	NUM
ftr-423	135	30	(	(	PUNCT
ftr-423	135	31	1993	1993	NUM
ftr-423	135	32	)	)	PUNCT
ftr-423	135	33	;	;	PUNCT
ftr-423	135	34	angela	angela	PROPN
ftr-423	135	35	v.	v.	PROPN
ftr-423	135	36	langlotz	langlotz	PROPN
ftr-423	135	37	,	,	PUNCT
ftr-423	135	38	tying	tie	VERB
ftr-423	135	39	the	the	DET
ftr-423	135	40	knot	knot	NOUN
ftr-423	135	41	:	:	PUNCT
ftr-423	135	42	the	the	DET
ftr-423	135	43	tax	tax	NOUN
ftr-423	135	44	consequences	consequence	NOUN
ftr-423	135	45	of	of	ADP
ftr-423	135	46	marriage	marriage	NOUN
ftr-423	135	47	,	,	PUNCT
ftr-423	135	48	54	54	NUM
ftr-423	135	49	tax	tax	NOUN
ftr-423	135	50	law	law	NOUN
ftr-423	135	51	.	.	PUNCT
ftr-423	135	52	329	329	NUM
ftr-423	135	53	,	,	PUNCT
ftr-423	135	54	329	329	NUM
ftr-423	135	55	(	(	PUNCT
ftr-423	135	56	2001	2001	NUM
ftr-423	135	57	)	)	PUNCT
ftr-423	135	58	.	.	PUNCT
ftr-423	136	1	21	21	NUM
ftr-423	136	2	.	.	PUNCT
ftr-423	137	1	kahng	kahng	PROPN
ftr-423	137	2	,	,	PUNCT
ftr-423	137	3	supra	supra	PROPN
ftr-423	137	4	note	note	PROPN
ftr-423	137	5	14	14	NUM
ftr-423	137	6	,	,	PUNCT
ftr-423	137	7	at	at	ADP
ftr-423	137	8	26	26	NUM
ftr-423	137	9	-	-	SYM
ftr-423	137	10	28	28	NUM
ftr-423	137	11	.	.	PUNCT
ftr-423	138	1	22	22	NUM
ftr-423	138	2	.	.	PUNCT
ftr-423	139	1	the	the	DET
ftr-423	139	2	app	app	PROPN
ftr-423	139	3	licable	licable	ADJ
ftr-423	139	4	federal	federal	ADJ
ftr-423	139	5	income	income	NOUN
ftr-423	139	6	tax	tax	NOUN
ftr-423	139	7	statutes	statute	NOUN
ftr-423	139	8	imposed	impose	VERB
ftr-423	139	9	a	a	DET
ftr-423	139	10	tax	tax	NOUN
ftr-423	139	11	on	on	ADP
ftr-423	139	12	“	"	PUNCT
ftr-423	139	13	income	income	NOUN
ftr-423	139	14	derived	derive	VERB
ftr-423	139	15	from	from	ADP
ftr-423	139	16	salaries	salary	NOUN
ftr-423	139	17	,	,	PUNCT
ftr-423	139	18	wages	wage	NOUN
ftr-423	139	19	,	,	PUNCT
ftr-423	139	20	or	or	CCONJ
ftr-423	139	21	compensation	compensation	NOUN
ftr-423	139	22	for	for	ADP
ftr-423	139	23	personal	personal	ADJ
ftr-423	139	24	services	service	NOUN
ftr-423	139	25	,	,	PUNCT
ftr-423	139	26	”	"	PUNCT
ftr-423	139	27	among	among	ADP
ftr-423	139	28	other	other	ADJ
ftr-423	139	29	items	item	NOUN
ftr-423	139	30	.	.	PUNCT
ftr-423	140	1	revenue	revenue	NOUN
ftr-423	140	2	act	act	NOUN
ftr-423	140	3	of	of	ADP
ftr-423	140	4	1918	1918	NUM
ftr-423	140	5	,	,	PUNCT
ftr-423	140	6	pub	pub	NOUN
ftr-423	140	7	.	.	PUNCT
ftr-423	141	1	l.	l.	PROPN
ftr-423	141	2	no	no	INTJ
ftr-423	141	3	.	.	PROPN
ftr-423	142	1	254	254	NUM
ftr-423	142	2	,	,	PUNCT
ftr-423	142	3	§	§	PROPN
ftr-423	142	4	213(a	213(a	NUM
ftr-423	142	5	)	)	PUNCT
ftr-423	142	6	,	,	PUNCT
ftr-423	143	1	40	40	NUM
ftr-423	143	2	stat	stat	NOUN
ftr-423	143	3	.	.	PUNCT
ftr-423	143	4	1057	1057	NUM
ftr-423	143	5	,	,	PUNCT
ftr-423	143	6	1065	1065	NUM
ftr-423	143	7	(	(	PUNCT
ftr-423	143	8	1919	1919	NUM
ftr-423	143	9	)	)	PUNCT
ftr-423	143	10	;	;	PUNCT
ftr-423	143	11	revenue	revenue	NOUN
ftr-423	143	12	act	act	NOUN
ftr-423	143	13	of	of	ADP
ftr-423	143	14	1921	1921	NUM
ftr-423	143	15	,	,	PUNCT
ftr-423	143	16	pub	pub	NOUN
ftr-423	143	17	.	.	PUNCT
ftr-423	144	1	l.	l.	PROPN
ftr-423	144	2	no	no	INTJ
ftr-423	144	3	.	.	PROPN
ftr-423	145	1	67	67	NUM
ftr-423	145	2	-	-	SYM
ftr-423	145	3	98	98	NUM
ftr-423	145	4	,	,	PUNCT
ftr-423	145	5	ch	ch	NOUN
ftr-423	145	6	.	.	PROPN
ftr-423	145	7	136	136	NUM
ftr-423	145	8	,	,	PUNCT
ftr-423	145	9	42	42	NUM
ftr-423	145	10	stat	stat	NOUN
ftr-423	145	11	.	.	PUNCT
ftr-423	146	1	227	227	NUM
ftr-423	146	2	,	,	PUNCT
ftr-423	146	3	238	238	NUM
ftr-423	146	4	(	(	PUNCT
ftr-423	146	5	1921	1921	NUM
ftr-423	146	6	)	)	PUNCT
ftr-423	146	7	.	.	PUNCT
ftr-423	147	1	23	23	NUM
ftr-423	147	2	.	.	PUNCT
ftr-423	148	1	lucas	lucas	PROPN
ftr-423	148	2	v.	v.	PROPN
ftr-423	148	3	earl	earl	PROPN
ftr-423	148	4	,	,	PUNCT
ftr-423	148	5	281	281	NUM
ftr-423	148	6	u.s	u.s	PROPN
ftr-423	148	7	.	.	PROPN
ftr-423	148	8	111	111	NUM
ftr-423	148	9	,	,	PUNCT
ftr-423	148	10	114	114	NUM
ftr-423	148	11	-	-	SYM
ftr-423	148	12	115	115	NUM
ftr-423	148	13	(	(	PUNCT
ftr-423	148	14	1930	1930	NUM
ftr-423	148	15	)	)	PUNCT
ftr-423	148	16	.	.	PUNCT
ftr-423	149	1	i.	i.	PROPN
ftr-423	149	2	two	two	NUM
ftr-423	149	3	shall	shall	AUX
ftr-423	149	4	become	become	VERB
ftr-423	149	5	one	one	NUM
ftr-423	149	6	:	:	PUNCT
ftr-423	149	7	the	the	DET
ftr-423	149	8	history	history	NOUN
ftr-423	149	9	of	of	ADP
ftr-423	149	10	the	the	DET
ftr-423	149	11	estate	estate	NOUN
ftr-423	149	12	and	and	CCONJ
ftr-423	149	13	gift	gift	NOUN
ftr-423	149	14	tax	tax	NOUN
ftr-423	149	15	marital	marital	ADJ
ftr-423	149	16	deduction	deduction	NOUN
ftr-423	149	17	a.	a.	NOUN
ftr-423	149	18	income	income	NOUN
ftr-423	149	19	tax	tax	NOUN
ftr-423	149	20	consequences	consequence	NOUN
ftr-423	149	21	of	of	ADP
ftr-423	149	22	community	community	NOUN
ftr-423	149	23	property	property	NOUN
ftr-423	149	24	and	and	CCONJ
ftr-423	149	25	common	common	ADJ
ftr-423	149	26	law	law	NOUN
ftr-423	149	27	property	property	NOUN
ftr-423	149	28	rules	rule	VERB
ftr-423	149	29	the	the	DET
ftr-423	149	30	current	current	ADJ
ftr-423	149	31	estate	estate	NOUN
ftr-423	149	32	and	and	CCONJ
ftr-423	149	33	gift	gift	NOUN
ftr-423	149	34	tax	tax	NOUN
ftr-423	149	35	treatment	treatment	NOUN
ftr-423	149	36	of	of	ADP
ftr-423	149	37	intra	intra	ADJ
ftr-423	149	38	-	-	ADJ
ftr-423	149	39	spousal	spousal	ADJ
ftr-423	149	40	transfers	transfer	NOUN
ftr-423	149	41	derives	derive	VERB
ftr-423	149	42	historically	historically	ADV
ftr-423	149	43	from	from	ADP
ftr-423	149	44	related	related	ADJ
ftr-423	149	45	income	income	NOUN
ftr-423	149	46	tax	tax	NOUN
ftr-423	149	47	rules	rule	NOUN
ftr-423	149	48	.	.	PUNCT
ftr-423	150	1	prior	prior	ADV
ftr-423	150	2	to	to	ADP
ftr-423	150	3	1948	1948	NUM
ftr-423	150	4	joint	joint	ADJ
ftr-423	150	5	income	income	NOUN
ftr-423	150	6	tax	tax	NOUN
ftr-423	150	7	returns	return	NOUN
ftr-423	150	8	were	be	AUX
ftr-423	150	9	unknown	unknown	ADJ
ftr-423	150	10	for	for	ADP
ftr-423	150	11	the	the	DET
ftr-423	150	12	most	most	ADJ
ftr-423	150	13	part.20	part.20	NOUN
ftr-423	150	14	each	each	DET
ftr-423	150	15	taxpayer	taxpayer	NOUN
ftr-423	150	16	filed	file	VERB
ftr-423	150	17	a	a	DET
ftr-423	150	18	separate	separate	ADJ
ftr-423	150	19	return	return	NOUN
ftr-423	150	20	,	,	PUNCT
ftr-423	150	21	regardless	regardless	ADV
ftr-423	150	22	of	of	ADP
ftr-423	150	23	marital	marital	ADJ
ftr-423	150	24	status.21	status.21	NOUN
ftr-423	150	25	for	for	ADP
ftr-423	150	26	that	that	DET
ftr-423	150	27	reason	reason	NOUN
ftr-423	150	28	,	,	PUNCT
ftr-423	150	29	married	married	ADJ
ftr-423	150	30	couples	couple	NOUN
ftr-423	150	31	developed	develop	VERB
ftr-423	150	32	strategies	strategy	NOUN
ftr-423	150	33	designed	design	VERB
ftr-423	150	34	to	to	PART
ftr-423	150	35	shift	shift	VERB
ftr-423	150	36	income	income	NOUN
ftr-423	150	37	from	from	ADP
ftr-423	150	38	high	high	ADJ
ftr-423	150	39	-	-	PUNCT
ftr-423	150	40	income	income	NOUN
ftr-423	150	41	spouse	spouse	NOUN
ftr-423	150	42	to	to	ADP
ftr-423	150	43	the	the	DET
ftr-423	150	44	lowerincome	lowerincome	NOUN
ftr-423	150	45	(	(	PUNCT
ftr-423	150	46	or	or	CCONJ
ftr-423	150	47	no	no	DET
ftr-423	150	48	-	-	PUNCT
ftr-423	150	49	income	income	NOUN
ftr-423	150	50	)	)	PUNCT
ftr-423	150	51	spouse	spouse	NOUN
ftr-423	150	52	in	in	ADP
ftr-423	150	53	order	order	NOUN
ftr-423	150	54	to	to	PART
ftr-423	150	55	take	take	VERB
ftr-423	150	56	advantage	advantage	NOUN
ftr-423	150	57	of	of	ADP
ftr-423	150	58	exemptions	exemption	NOUN
ftr-423	150	59	available	available	ADJ
ftr-423	150	60	to	to	ADP
ftr-423	150	61	each	each	DET
ftr-423	150	62	individual	individual	ADJ
ftr-423	150	63	taxpayer	taxpayer	NOUN
ftr-423	150	64	.	.	PUNCT
ftr-423	151	1	as	as	ADP
ftr-423	151	2	an	an	DET
ftr-423	151	3	example	example	NOUN
ftr-423	151	4	,	,	PUNCT
ftr-423	151	5	guy	guy	PROPN
ftr-423	151	6	c.	c.	PROPN
ftr-423	151	7	earl	earl	PROPN
ftr-423	151	8	entered	enter	VERB
ftr-423	151	9	into	into	ADP
ftr-423	151	10	an	an	DET
ftr-423	151	11	agreement	agreement	NOUN
ftr-423	151	12	with	with	ADP
ftr-423	151	13	his	his	PRON
ftr-423	151	14	wife	wife	NOUN
ftr-423	151	15	pursuant	pursuant	ADJ
ftr-423	151	16	to	to	ADP
ftr-423	151	17	which	which	PRON
ftr-423	151	18	each	each	DET
ftr-423	151	19	spouse	spouse	NOUN
ftr-423	151	20	agreed	agree	VERB
ftr-423	151	21	that	that	SCONJ
ftr-423	151	22	any	any	DET
ftr-423	151	23	property	property	NOUN
ftr-423	151	24	acquired	acquire	VERB
ftr-423	151	25	by	by	ADP
ftr-423	151	26	either	either	PRON
ftr-423	151	27	of	of	ADP
ftr-423	151	28	them	they	PRON
ftr-423	151	29	,	,	PUNCT
ftr-423	151	30	including	include	VERB
ftr-423	151	31	salaries	salary	NOUN
ftr-423	151	32	,	,	PUNCT
ftr-423	151	33	would	would	AUX
ftr-423	151	34	be	be	AUX
ftr-423	151	35	treated	treat	VERB
ftr-423	151	36	as	as	ADP
ftr-423	151	37	their	their	PRON
ftr-423	151	38	joint	joint	ADJ
ftr-423	151	39	property	property	NOUN
ftr-423	151	40	.	.	PUNCT
ftr-423	152	1	for	for	ADP
ftr-423	152	2	several	several	ADJ
ftr-423	152	3	years	year	NOUN
ftr-423	152	4	mr	mr	PROPN
ftr-423	152	5	.	.	PROPN
ftr-423	152	6	earl	earl	PROPN
ftr-423	152	7	,	,	PUNCT
ftr-423	152	8	an	an	DET
ftr-423	152	9	attorney	attorney	NOUN
ftr-423	152	10	,	,	PUNCT
ftr-423	152	11	earned	earn	VERB
ftr-423	152	12	legal	legal	ADJ
ftr-423	152	13	fees	fee	NOUN
ftr-423	152	14	.	.	PUNCT
ftr-423	153	1	pursuant	pursuant	ADJ
ftr-423	153	2	to	to	ADP
ftr-423	153	3	their	their	PRON
ftr-423	153	4	agreement	agreement	NOUN
ftr-423	153	5	,	,	PUNCT
ftr-423	153	6	mr	mr	PROPN
ftr-423	153	7	.	.	PROPN
ftr-423	153	8	and	and	CCONJ
ftr-423	153	9	mrs	mrs	PROPN
ftr-423	153	10	.	.	PROPN
ftr-423	153	11	earl	earl	PROPN
ftr-423	153	12	each	each	PRON
ftr-423	153	13	owned	own	VERB
ftr-423	153	14	one	one	NUM
ftr-423	153	15	-	-	PUNCT
ftr-423	153	16	half	half	NOUN
ftr-423	153	17	of	of	ADP
ftr-423	153	18	these	these	DET
ftr-423	153	19	fees	fee	NOUN
ftr-423	153	20	.	.	PUNCT
ftr-423	154	1	mr	mr	PROPN
ftr-423	154	2	.	.	PROPN
ftr-423	154	3	and	and	CCONJ
ftr-423	154	4	mrs	mrs	PROPN
ftr-423	154	5	.	.	PROPN
ftr-423	154	6	earl	earl	PROPN
ftr-423	154	7	each	each	PRON
ftr-423	154	8	filed	file	VERB
ftr-423	154	9	an	an	DET
ftr-423	154	10	individual	individual	ADJ
ftr-423	154	11	income	income	NOUN
ftr-423	154	12	tax	tax	NOUN
ftr-423	154	13	return	return	NOUN
ftr-423	154	14	reporting	report	VERB
ftr-423	154	15	income	income	NOUN
ftr-423	154	16	for	for	ADP
ftr-423	154	17	the	the	DET
ftr-423	154	18	relevant	relevant	ADJ
ftr-423	154	19	tax	tax	NOUN
ftr-423	154	20	years	year	NOUN
ftr-423	154	21	in	in	ADP
ftr-423	154	22	the	the	DET
ftr-423	154	23	amount	amount	NOUN
ftr-423	154	24	of	of	ADP
ftr-423	154	25	one	one	NUM
ftr-423	154	26	-	-	PUNCT
ftr-423	154	27	half	half	NOUN
ftr-423	154	28	of	of	ADP
ftr-423	154	29	the	the	DET
ftr-423	154	30	legal	legal	ADJ
ftr-423	154	31	fees	fee	NOUN
ftr-423	154	32	earned	earn	VERB
ftr-423	154	33	by	by	ADP
ftr-423	154	34	mr	mr	PROPN
ftr-423	154	35	.	.	PROPN
ftr-423	154	36	earl	earl	PROPN
ftr-423	154	37	that	that	PRON
ftr-423	154	38	year.22	year.22	PROPN
ftr-423	154	39	the	the	DET
ftr-423	154	40	earls	earls	PROPN
ftr-423	154	41	reasoned	reason	VERB
ftr-423	154	42	that	that	SCONJ
ftr-423	154	43	because	because	SCONJ
ftr-423	154	44	the	the	DET
ftr-423	154	45	property	property	NOUN
ftr-423	154	46	ownership	ownership	NOUN
ftr-423	154	47	was	be	AUX
ftr-423	154	48	divided	divide	VERB
ftr-423	154	49	equally	equally	ADV
ftr-423	154	50	between	between	ADP
ftr-423	154	51	them	they	PRON
ftr-423	154	52	,	,	PUNCT
ftr-423	154	53	their	their	PRON
ftr-423	154	54	taxable	taxable	ADJ
ftr-423	154	55	income	income	NOUN
ftr-423	154	56	should	should	AUX
ftr-423	154	57	be	be	AUX
ftr-423	154	58	as	as	ADV
ftr-423	154	59	well	well	ADV
ftr-423	154	60	.	.	PUNCT
ftr-423	155	1	in	in	ADP
ftr-423	155	2	1930	1930	NUM
ftr-423	155	3	the	the	DET
ftr-423	155	4	united	united	PROPN
ftr-423	155	5	states	states	PROPN
ftr-423	155	6	supreme	supreme	PROPN
ftr-423	155	7	court	court	PROPN
ftr-423	155	8	rejected	reject	VERB
ftr-423	155	9	the	the	DET
ftr-423	155	10	taxpayers	taxpayer	NOUN
ftr-423	155	11	’	’	PART
ftr-423	155	12	argument	argument	NOUN
ftr-423	155	13	in	in	ADP
ftr-423	155	14	lucas	lucas	PROPN
ftr-423	155	15	v.	v.	PROPN
ftr-423	155	16	earl	earl	PROPN
ftr-423	155	17	:	:	PUNCT
ftr-423	155	18	there	there	PRON
ftr-423	155	19	is	be	VERB
ftr-423	155	20	no	no	DET
ftr-423	155	21	doubt	doubt	NOUN
ftr-423	155	22	that	that	SCONJ
ftr-423	155	23	the	the	DET
ftr-423	155	24	statute	statute	NOUN
ftr-423	155	25	could	could	AUX
ftr-423	155	26	tax	tax	VERB
ftr-423	155	27	salaries	salary	NOUN
ftr-423	155	28	to	to	ADP
ftr-423	155	29	those	those	PRON
ftr-423	155	30	who	who	PRON
ftr-423	155	31	earned	earn	VERB
ftr-423	155	32	them	they	PRON
ftr-423	155	33	and	and	CCONJ
ftr-423	155	34	provide	provide	VERB
ftr-423	155	35	that	that	SCONJ
ftr-423	155	36	the	the	DET
ftr-423	155	37	tax	tax	NOUN
ftr-423	155	38	could	could	AUX
ftr-423	155	39	not	not	PART
ftr-423	155	40	be	be	AUX
ftr-423	155	41	escaped	escape	VERB
ftr-423	155	42	by	by	ADP
ftr-423	155	43	anticipatory	anticipatory	ADJ
ftr-423	155	44	arrangements	arrangement	NOUN
ftr-423	155	45	and	and	CCONJ
ftr-423	155	46	contracts	contract	NOUN
ftr-423	155	47	however	however	ADV
ftr-423	155	48	skillfully	skillfully	ADV
ftr-423	155	49	devised	devise	VERB
ftr-423	155	50	to	to	PART
ftr-423	155	51	prevent	prevent	VERB
ftr-423	155	52	the	the	DET
ftr-423	155	53	salary	salary	NOUN
ftr-423	155	54	when	when	SCONJ
ftr-423	155	55	paid	pay	VERB
ftr-423	155	56	from	from	ADP
ftr-423	155	57	vesting	vest	VERB
ftr-423	155	58	even	even	ADV
ftr-423	155	59	for	for	ADP
ftr-423	155	60	a	a	DET
ftr-423	155	61	second	second	NOUN
ftr-423	155	62	in	in	ADP
ftr-423	155	63	the	the	DET
ftr-423	155	64	man	man	NOUN
ftr-423	155	65	who	who	PRON
ftr-423	155	66	earned	earn	VERB
ftr-423	155	67	it	it	PRON
ftr-423	155	68	.	.	PUNCT
ftr-423	156	1	that	that	PRON
ftr-423	156	2	seems	seem	VERB
ftr-423	156	3	to	to	ADP
ftr-423	156	4	us	we	PRON
ftr-423	156	5	the	the	DET
ftr-423	156	6	import	import	NOUN
ftr-423	156	7	of	of	ADP
ftr-423	156	8	the	the	DET
ftr-423	156	9	statute	statute	NOUN
ftr-423	156	10	before	before	ADP
ftr-423	156	11	us	we	PRON
ftr-423	157	1	and	and	CCONJ
ftr-423	157	2	we	we	PRON
ftr-423	157	3	think	think	VERB
ftr-423	157	4	that	that	SCONJ
ftr-423	157	5	no	no	DET
ftr-423	157	6	distinction	distinction	NOUN
ftr-423	157	7	can	can	AUX
ftr-423	157	8	be	be	AUX
ftr-423	157	9	taken	take	VERB
ftr-423	157	10	according	accord	VERB
ftr-423	157	11	to	to	ADP
ftr-423	157	12	the	the	DET
ftr-423	157	13	motives	motive	NOUN
ftr-423	157	14	leading	lead	VERB
ftr-423	157	15	to	to	ADP
ftr-423	157	16	the	the	DET
ftr-423	157	17	arrangement	arrangement	NOUN
ftr-423	157	18	by	by	ADP
ftr-423	157	19	which	which	PRON
ftr-423	157	20	the	the	DET
ftr-423	157	21	fruits	fruit	NOUN
ftr-423	157	22	are	be	AUX
ftr-423	157	23	attributed	attribute	VERB
ftr-423	157	24	to	to	ADP
ftr-423	157	25	a	a	DET
ftr-423	157	26	different	different	ADJ
ftr-423	157	27	tree	tree	NOUN
ftr-423	157	28	from	from	ADP
ftr-423	157	29	that	that	PRON
ftr-423	157	30	on	on	ADP
ftr-423	157	31	which	which	PRON
ftr-423	157	32	they	they	PRON
ftr-423	157	33	grew.23	grew.23	VERB
ftr-423	157	34	2004	2004	NUM
ftr-423	157	35	one	one	NUM
ftr-423	157	36	flesh	flesh	NOUN
ftr-423	157	37	,	,	PUNCT
ftr-423	157	38	two	two	NUM
ftr-423	157	39	taxpayers	taxpayer	NOUN
ftr-423	157	40	763	763	NUM
ftr-423	157	41	24	24	NUM
ftr-423	157	42	.	.	PUNCT
ftr-423	158	1	“	"	PUNCT
ftr-423	158	2	the	the	DET
ftr-423	158	3	validity	validity	NOUN
ftr-423	158	4	of	of	ADP
ftr-423	158	5	the	the	DET
ftr-423	158	6	[	[	X
ftr-423	158	7	earls	earls	X
ftr-423	158	8	’	'	PUNCT
ftr-423	158	9	]	]	PUNCT
ftr-423	158	10	contract	contract	NOUN
ftr-423	158	11	is	be	AUX
ftr-423	158	12	not	not	PART
ftr-423	158	13	questioned	question	VERB
ftr-423	158	14	,	,	PUNCT
ftr-423	158	15	and	and	CCONJ
ftr-423	158	16	we	we	PRON
ftr-423	158	17	assume	assume	VERB
ftr-423	158	18	it	it	PRON
ftr-423	158	19	to	to	PART
ftr-423	158	20	be	be	AUX
ftr-423	158	21	unquestionable	unquestionable	ADJ
ftr-423	158	22	under	under	ADP
ftr-423	158	23	the	the	DET
ftr-423	158	24	law	law	NOUN
ftr-423	158	25	of	of	ADP
ftr-423	158	26	the	the	DET
ftr-423	158	27	state	state	NOUN
ftr-423	158	28	of	of	ADP
ftr-423	158	29	california	california	PROPN
ftr-423	158	30	,	,	PUNCT
ftr-423	158	31	in	in	ADP
ftr-423	158	32	which	which	PRON
ftr-423	158	33	the	the	DET
ftr-423	158	34	parties	party	NOUN
ftr-423	158	35	lived	live	VERB
ftr-423	158	36	.	.	PUNCT
ftr-423	158	37	”	"	PUNCT
ftr-423	159	1	earl	earl	PROPN
ftr-423	159	2	281	281	NUM
ftr-423	160	1	u.s	u.s	PROPN
ftr-423	160	2	.	.	PROPN
ftr-423	160	3	at	at	ADP
ftr-423	160	4	114	114	NUM
ftr-423	160	5	.	.	PUNCT
ftr-423	161	1	25	25	NUM
ftr-423	161	2	.	.	NOUN
ftr-423	161	3	282	282	NUM
ftr-423	161	4	u	u	NOUN
ftr-423	161	5	.s	.s	NOUN
ftr-423	161	6	.	.	PUNCT
ftr-423	162	1	101	101	NUM
ftr-423	162	2	(	(	PUNCT
ftr-423	162	3	1930	1930	NUM
ftr-423	162	4	)	)	PUNCT
ftr-423	162	5	.	.	PUNCT
ftr-423	163	1	26	26	NUM
ftr-423	163	2	.	.	PUNCT
ftr-423	164	1	william	william	PROPN
ftr-423	164	2	a.	a.	PROPN
ftr-423	164	3	reppy	reppy	PROPN
ftr-423	164	4	,	,	PUNCT
ftr-423	164	5	jr	jr	PROPN
ftr-423	164	6	.	.	PROPN
ftr-423	164	7	&	&	CCONJ
ftr-423	164	8	cynthia	cynthia	PROPN
ftr-423	164	9	a.	a.	PROPN
ftr-423	164	10	samuel	samuel	PROPN
ftr-423	164	11	,	,	PUNCT
ftr-423	164	12	community	community	NOUN
ftr-423	164	13	property	property	NOUN
ftr-423	164	14	in	in	ADP
ftr-423	164	15	the	the	DET
ftr-423	164	16	united	united	PROPN
ftr-423	164	17	states	states	PROPN
ftr-423	164	18	1	1	NUM
ftr-423	164	19	-	-	SYM
ftr-423	164	20	11	11	NUM
ftr-423	164	21	(	(	PUNCT
ftr-423	164	22	6th	6th	ADJ
ftr-423	164	23	ed	ed	NOUN
ftr-423	164	24	.	.	PUNCT
ftr-423	164	25	2004	2004	NUM
ftr-423	164	26	)	)	PUNCT
ftr-423	164	27	.	.	PUNCT
ftr-423	165	1	the	the	DET
ftr-423	165	2	court	court	NOUN
ftr-423	165	3	assumed	assume	VERB
ftr-423	165	4	,	,	PUNCT
ftr-423	165	5	and	and	CCONJ
ftr-423	165	6	the	the	DET
ftr-423	165	7	government	government	NOUN
ftr-423	165	8	did	do	AUX
ftr-423	165	9	not	not	PART
ftr-423	165	10	contest	contest	VERB
ftr-423	165	11	,	,	PUNCT
ftr-423	165	12	that	that	SCONJ
ftr-423	165	13	for	for	ADP
ftr-423	165	14	property	property	NOUN
ftr-423	165	15	law	law	NOUN
ftr-423	165	16	purposes	purpose	NOUN
ftr-423	165	17	,	,	PUNCT
ftr-423	165	18	the	the	DET
ftr-423	165	19	earls	earl	NOUN
ftr-423	165	20	’	'	PUNCT
ftr-423	165	21	contract	contract	NOUN
ftr-423	165	22	was	be	AUX
ftr-423	165	23	valid.24	valid.24	NOUN
ftr-423	165	24	the	the	DET
ftr-423	165	25	court	court	NOUN
ftr-423	165	26	acknowledged	acknowledge	VERB
ftr-423	165	27	that	that	SCONJ
ftr-423	165	28	spouses	spouse	NOUN
ftr-423	165	29	could	could	AUX
ftr-423	165	30	fix	fix	VERB
ftr-423	165	31	property	property	NOUN
ftr-423	165	32	rights	right	NOUN
ftr-423	165	33	as	as	ADP
ftr-423	165	34	between	between	ADP
ftr-423	165	35	the	the	DET
ftr-423	165	36	two	two	NUM
ftr-423	165	37	of	of	ADP
ftr-423	165	38	them	they	PRON
ftr-423	165	39	,	,	PUNCT
ftr-423	165	40	causing	cause	VERB
ftr-423	165	41	property	property	NOUN
ftr-423	165	42	earned	earn	VERB
ftr-423	165	43	by	by	ADP
ftr-423	165	44	one	one	NUM
ftr-423	165	45	of	of	ADP
ftr-423	165	46	them	they	PRON
ftr-423	165	47	to	to	PART
ftr-423	165	48	be	be	AUX
ftr-423	165	49	owned	own	VERB
ftr-423	165	50	legally	legally	ADV
ftr-423	165	51	by	by	ADP
ftr-423	165	52	both	both	PRON
ftr-423	165	53	of	of	ADP
ftr-423	165	54	them	they	PRON
ftr-423	165	55	(	(	PUNCT
ftr-423	165	56	thus	thus	ADV
ftr-423	165	57	dividing	divide	VERB
ftr-423	165	58	“	"	PUNCT
ftr-423	165	59	fruit	fruit	NOUN
ftr-423	165	60	”	"	PUNCT
ftr-423	165	61	from	from	ADP
ftr-423	165	62	“	"	PUNCT
ftr-423	165	63	tree	tree	NOUN
ftr-423	165	64	”	"	PUNCT
ftr-423	165	65	)	)	PUNCT
ftr-423	165	66	.	.	PUNCT
ftr-423	166	1	but	but	CCONJ
ftr-423	166	2	the	the	DET
ftr-423	166	3	court	court	NOUN
ftr-423	166	4	held	hold	VERB
ftr-423	166	5	that	that	SCONJ
ftr-423	166	6	such	such	DET
ftr-423	166	7	a	a	DET
ftr-423	166	8	contract	contract	NOUN
ftr-423	166	9	had	have	VERB
ftr-423	166	10	no	no	DET
ftr-423	166	11	impact	impact	NOUN
ftr-423	166	12	for	for	ADP
ftr-423	166	13	federal	federal	ADJ
ftr-423	166	14	income	income	NOUN
ftr-423	166	15	tax	tax	NOUN
ftr-423	166	16	purposes	purpose	NOUN
ftr-423	166	17	.	.	PUNCT
ftr-423	167	1	in	in	ADP
ftr-423	167	2	other	other	ADJ
ftr-423	167	3	words	word	NOUN
ftr-423	167	4	,	,	PUNCT
ftr-423	167	5	spouses	spouse	NOUN
ftr-423	167	6	could	could	AUX
ftr-423	167	7	contract	contract	VERB
ftr-423	167	8	for	for	ADP
ftr-423	167	9	property	property	NOUN
ftr-423	167	10	law	law	NOUN
ftr-423	167	11	results	result	NOUN
ftr-423	167	12	but	but	CCONJ
ftr-423	167	13	not	not	PART
ftr-423	167	14	for	for	ADP
ftr-423	167	15	tax	tax	NOUN
ftr-423	167	16	results	result	NOUN
ftr-423	167	17	.	.	PUNCT
ftr-423	168	1	private	private	ADJ
ftr-423	168	2	property	property	NOUN
ftr-423	168	3	contracts	contract	NOUN
ftr-423	168	4	could	could	AUX
ftr-423	168	5	not	not	PART
ftr-423	168	6	change	change	VERB
ftr-423	168	7	a	a	DET
ftr-423	168	8	tax	tax	NOUN
ftr-423	168	9	system	system	NOUN
ftr-423	168	10	that	that	PRON
ftr-423	168	11	precluded	preclude	VERB
ftr-423	168	12	joint	joint	ADJ
ftr-423	168	13	income	income	NOUN
ftr-423	168	14	tax	tax	NOUN
ftr-423	168	15	returns	return	NOUN
ftr-423	168	16	.	.	PUNCT
ftr-423	169	1	approximately	approximately	ADV
ftr-423	169	2	eight	eight	NUM
ftr-423	169	3	months	month	NOUN
ftr-423	169	4	after	after	ADP
ftr-423	169	5	the	the	DET
ftr-423	169	6	decision	decision	NOUN
ftr-423	169	7	in	in	ADP
ftr-423	169	8	lucas	lucas	PROPN
ftr-423	169	9	v.	v.	PROPN
ftr-423	169	10	earl	earl	PROPN
ftr-423	169	11	,	,	PUNCT
ftr-423	169	12	the	the	DET
ftr-423	169	13	supreme	supreme	PROPN
ftr-423	169	14	court	court	PROPN
ftr-423	169	15	held	hold	VERB
ftr-423	169	16	in	in	ADP
ftr-423	169	17	poe	poe	PROPN
ftr-423	169	18	v.	v.	ADP
ftr-423	169	19	seaborn25	seaborn25	PROPN
ftr-423	169	20	that	that	PRON
ftr-423	169	21	state	state	NOUN
ftr-423	169	22	property	property	NOUN
ftr-423	169	23	laws	law	NOUN
ftr-423	169	24	accomplished	accomplish	VERB
ftr-423	169	25	what	what	PRON
ftr-423	169	26	private	private	ADJ
ftr-423	169	27	contracts	contract	NOUN
ftr-423	169	28	did	do	VERB
ftr-423	169	29	not	not	PART
ftr-423	169	30	–	–	PUNCT
ftr-423	169	31	a	a	DET
ftr-423	169	32	change	change	NOUN
ftr-423	169	33	in	in	ADP
ftr-423	169	34	the	the	DET
ftr-423	169	35	default	default	ADJ
ftr-423	169	36	federal	federal	ADJ
ftr-423	169	37	income	income	NOUN
ftr-423	169	38	tax	tax	NOUN
ftr-423	169	39	rules	rule	NOUN
ftr-423	169	40	.	.	PUNCT
ftr-423	170	1	the	the	DET
ftr-423	170	2	poe	poe	PROPN
ftr-423	170	3	court	court	PROPN
ftr-423	170	4	held	hold	VERB
ftr-423	170	5	that	that	SCONJ
ftr-423	170	6	for	for	ADP
ftr-423	170	7	spouses	spouse	NOUN
ftr-423	170	8	residing	reside	VERB
ftr-423	170	9	in	in	ADP
ftr-423	170	10	community	community	NOUN
ftr-423	170	11	property	property	NOUN
ftr-423	170	12	jurisdictions	jurisdiction	NOUN
ftr-423	170	13	,	,	PUNCT
ftr-423	170	14	federal	federal	ADJ
ftr-423	170	15	income	income	NOUN
ftr-423	170	16	tax	tax	NOUN
ftr-423	170	17	liability	liability	NOUN
ftr-423	170	18	followed	follow	VERB
ftr-423	170	19	state	state	NOUN
ftr-423	170	20	law	law	NOUN
ftr-423	170	21	property	property	NOUN
ftr-423	170	22	ownership	ownership	NOUN
ftr-423	170	23	.	.	PUNCT
ftr-423	171	1	in	in	ADP
ftr-423	171	2	other	other	ADJ
ftr-423	171	3	words	word	NOUN
ftr-423	171	4	,	,	PUNCT
ftr-423	171	5	because	because	SCONJ
ftr-423	171	6	each	each	DET
ftr-423	171	7	spouse	spouse	NOUN
ftr-423	171	8	in	in	ADP
ftr-423	171	9	a	a	DET
ftr-423	171	10	community	community	NOUN
ftr-423	171	11	property	property	NOUN
ftr-423	171	12	jurisdiction	jurisdiction	NOUN
ftr-423	171	13	owned	own	VERB
ftr-423	171	14	one	one	NUM
ftr-423	171	15	-	-	PUNCT
ftr-423	171	16	half	half	NOUN
ftr-423	171	17	of	of	ADP
ftr-423	171	18	all	all	DET
ftr-423	171	19	property	property	NOUN
ftr-423	171	20	earned	earn	VERB
ftr-423	171	21	or	or	CCONJ
ftr-423	171	22	held	hold	VERB
ftr-423	171	23	by	by	ADP
ftr-423	171	24	the	the	DET
ftr-423	171	25	other,26	other,26	NOUN
ftr-423	171	26	each	each	DET
ftr-423	171	27	spouse	spouse	NOUN
ftr-423	171	28	was	be	AUX
ftr-423	171	29	taxable	taxable	ADJ
ftr-423	171	30	for	for	ADP
ftr-423	171	31	federal	federal	ADJ
ftr-423	171	32	income	income	NOUN
ftr-423	171	33	tax	tax	NOUN
ftr-423	171	34	purposes	purpose	NOUN
ftr-423	171	35	on	on	ADP
ftr-423	171	36	one	one	NUM
ftr-423	171	37	-	-	PUNCT
ftr-423	171	38	half	half	NOUN
ftr-423	171	39	of	of	ADP
ftr-423	171	40	the	the	DET
ftr-423	171	41	community	community	NOUN
ftr-423	171	42	income	income	NOUN
ftr-423	171	43	,	,	PUNCT
ftr-423	171	44	regardless	regardless	ADV
ftr-423	171	45	of	of	ADP
ftr-423	171	46	which	which	DET
ftr-423	171	47	spouse	spouse	NOUN
ftr-423	171	48	earned	earn	VERB
ftr-423	171	49	the	the	DET
ftr-423	171	50	income	income	NOUN
ftr-423	171	51	.	.	PUNCT
ftr-423	172	1	thus	thus	ADV
ftr-423	172	2	if	if	SCONJ
ftr-423	172	3	spouse	spouse	NOUN
ftr-423	172	4	1	1	NUM
ftr-423	172	5	earned	earn	VERB
ftr-423	172	6	a	a	DET
ftr-423	172	7	salary	salary	NOUN
ftr-423	172	8	and	and	CCONJ
ftr-423	172	9	spouse	spouse	NOUN
ftr-423	172	10	2	2	NUM
ftr-423	172	11	did	do	AUX
ftr-423	172	12	not	not	PART
ftr-423	172	13	work	work	VERB
ftr-423	172	14	outside	outside	ADP
ftr-423	172	15	the	the	DET
ftr-423	172	16	home	home	NOUN
ftr-423	172	17	,	,	PUNCT
ftr-423	172	18	each	each	DET
ftr-423	172	19	spouse	spouse	NOUN
ftr-423	172	20	could	could	AUX
ftr-423	172	21	file	file	VERB
ftr-423	172	22	a	a	DET
ftr-423	172	23	federal	federal	ADJ
ftr-423	172	24	income	income	NOUN
ftr-423	172	25	tax	tax	NOUN
ftr-423	172	26	return	return	NOUN
ftr-423	172	27	and	and	CCONJ
ftr-423	172	28	pay	pay	VERB
ftr-423	172	29	tax	tax	NOUN
ftr-423	172	30	on	on	ADP
ftr-423	172	31	one	one	NUM
ftr-423	172	32	-	-	PUNCT
ftr-423	172	33	half	half	NOUN
ftr-423	172	34	of	of	ADP
ftr-423	172	35	spouse	spouse	NOUN
ftr-423	172	36	1	1	NUM
ftr-423	172	37	’s	’s	PART
ftr-423	172	38	salary	salary	NOUN
ftr-423	172	39	.	.	PUNCT
ftr-423	173	1	by	by	ADP
ftr-423	173	2	using	use	VERB
ftr-423	173	3	the	the	DET
ftr-423	173	4	exemptions	exemption	NOUN
ftr-423	173	5	allotted	allot	VERB
ftr-423	173	6	to	to	ADP
ftr-423	173	7	each	each	DET
ftr-423	173	8	taxpayer	taxpayer	NOUN
ftr-423	173	9	,	,	PUNCT
ftr-423	173	10	the	the	DET
ftr-423	173	11	two	two	NUM
ftr-423	173	12	spouses	spouse	NOUN
ftr-423	173	13	together	together	ADV
ftr-423	173	14	could	could	AUX
ftr-423	173	15	shelter	shelter	VERB
ftr-423	173	16	greater	great	ADJ
ftr-423	173	17	income	income	NOUN
ftr-423	173	18	from	from	ADP
ftr-423	173	19	taxation	taxation	NOUN
ftr-423	173	20	than	than	SCONJ
ftr-423	173	21	either	either	CCONJ
ftr-423	173	22	one	one	NUM
ftr-423	173	23	of	of	ADP
ftr-423	173	24	them	they	PRON
ftr-423	173	25	could	could	AUX
ftr-423	173	26	alone	alone	ADV
ftr-423	173	27	.	.	PUNCT
ftr-423	174	1	the	the	DET
ftr-423	174	2	income	income	NOUN
ftr-423	174	3	might	might	AUX
ftr-423	174	4	even	even	ADV
ftr-423	174	5	escape	escape	VERB
ftr-423	174	6	taxation	taxation	NOUN
ftr-423	174	7	entirely	entirely	ADV
ftr-423	174	8	.	.	PUNCT
ftr-423	175	1	the	the	DET
ftr-423	175	2	impact	impact	NOUN
ftr-423	175	3	of	of	ADP
ftr-423	175	4	state	state	NOUN
ftr-423	175	5	property	property	NOUN
ftr-423	175	6	law	law	NOUN
ftr-423	175	7	rules	rule	NOUN
ftr-423	175	8	on	on	ADP
ftr-423	175	9	federal	federal	ADJ
ftr-423	175	10	income	income	NOUN
ftr-423	175	11	taxation	taxation	NOUN
ftr-423	175	12	can	can	AUX
ftr-423	175	13	be	be	AUX
ftr-423	175	14	illustrated	illustrate	VERB
ftr-423	175	15	by	by	ADP
ftr-423	175	16	a	a	DET
ftr-423	175	17	simple	simple	ADJ
ftr-423	175	18	example	example	NOUN
ftr-423	175	19	.	.	PUNCT
ftr-423	176	1	assume	assume	VERB
ftr-423	176	2	that	that	SCONJ
ftr-423	176	3	spouse	spouse	NOUN
ftr-423	176	4	1	1	NUM
ftr-423	176	5	and	and	CCONJ
ftr-423	176	6	spouse	spouse	NOUN
ftr-423	176	7	2	2	NUM
ftr-423	176	8	are	be	AUX
ftr-423	176	9	married	married	ADJ
ftr-423	176	10	.	.	PUNCT
ftr-423	177	1	spouse	spouse	NOUN
ftr-423	177	2	1	1	NUM
ftr-423	177	3	earns	earn	VERB
ftr-423	177	4	$	$	SYM
ftr-423	177	5	100,000	100,000	NUM
ftr-423	177	6	per	per	ADP
ftr-423	177	7	year	year	NOUN
ftr-423	177	8	for	for	ADP
ftr-423	177	9	paid	pay	VERB
ftr-423	177	10	labor	labor	NOUN
ftr-423	177	11	,	,	PUNCT
ftr-423	177	12	but	but	CCONJ
ftr-423	177	13	has	have	VERB
ftr-423	177	14	no	no	DET
ftr-423	177	15	income	income	NOUN
ftr-423	177	16	from	from	ADP
ftr-423	177	17	any	any	DET
ftr-423	177	18	other	other	ADJ
ftr-423	177	19	source	source	NOUN
ftr-423	177	20	.	.	PUNCT
ftr-423	178	1	spouse	spouse	NOUN
ftr-423	178	2	2	2	NUM
ftr-423	178	3	has	have	VERB
ftr-423	178	4	no	no	DET
ftr-423	178	5	income	income	NOUN
ftr-423	178	6	at	at	ADV
ftr-423	178	7	all	all	ADV
ftr-423	178	8	.	.	PUNCT
ftr-423	179	1	assume	assume	VERB
ftr-423	179	2	further	far	ADV
ftr-423	179	3	that	that	SCONJ
ftr-423	179	4	the	the	DET
ftr-423	179	5	hypothetical	hypothetical	ADJ
ftr-423	179	6	tax	tax	NOUN
ftr-423	179	7	system	system	NOUN
ftr-423	179	8	does	do	AUX
ftr-423	179	9	not	not	PART
ftr-423	179	10	permit	permit	VERB
ftr-423	179	11	joint	joint	ADJ
ftr-423	179	12	filing	filing	NOUN
ftr-423	179	13	,	,	PUNCT
ftr-423	179	14	but	but	CCONJ
ftr-423	179	15	exempts	exempt	NOUN
ftr-423	179	16	from	from	ADP
ftr-423	179	17	taxation	taxation	NOUN
ftr-423	179	18	the	the	DET
ftr-423	179	19	first	first	ADJ
ftr-423	179	20	$	$	SYM
ftr-423	179	21	20,000	20,000	NUM
ftr-423	179	22	of	of	ADP
ftr-423	179	23	any	any	DET
ftr-423	179	24	individual	individual	NOUN
ftr-423	179	25	’s	’s	PART
ftr-423	179	26	income	income	NOUN
ftr-423	179	27	.	.	PUNCT
ftr-423	180	1	any	any	DET
ftr-423	180	2	amounts	amount	NOUN
ftr-423	180	3	over	over	ADP
ftr-423	180	4	$	$	SYM
ftr-423	180	5	20,000	20,000	NUM
ftr-423	180	6	are	be	AUX
ftr-423	180	7	taxed	tax	VERB
ftr-423	180	8	at	at	ADP
ftr-423	180	9	a	a	DET
ftr-423	180	10	rate	rate	NOUN
ftr-423	180	11	of	of	ADP
ftr-423	180	12	50	50	NUM
ftr-423	180	13	%	%	NOUN
ftr-423	180	14	.	.	PUNCT
ftr-423	181	1	disregarding	disregard	VERB
ftr-423	181	2	the	the	DET
ftr-423	181	3	impact	impact	NOUN
ftr-423	181	4	of	of	ADP
ftr-423	181	5	other	other	ADJ
ftr-423	181	6	available	available	ADJ
ftr-423	181	7	exemptions	exemption	NOUN
ftr-423	181	8	or	or	CCONJ
ftr-423	181	9	deductions	deduction	NOUN
ftr-423	181	10	,	,	PUNCT
ftr-423	181	11	the	the	DET
ftr-423	181	12	combined	combine	VERB
ftr-423	181	13	federal	federal	ADJ
ftr-423	181	14	income	income	NOUN
ftr-423	181	15	tax	tax	NOUN
ftr-423	181	16	liability	liability	NOUN
ftr-423	181	17	of	of	ADP
ftr-423	181	18	spouse	spouse	NOUN
ftr-423	181	19	1	1	NUM
ftr-423	181	20	and	and	CCONJ
ftr-423	181	21	spouse	spouse	NOUN
ftr-423	181	22	2	2	NUM
ftr-423	181	23	will	will	AUX
ftr-423	181	24	depend	depend	VERB
ftr-423	181	25	on	on	ADP
ftr-423	181	26	how	how	SCONJ
ftr-423	181	27	applicable	applicable	ADJ
ftr-423	181	28	state	state	NOUN
ftr-423	181	29	property	property	NOUN
ftr-423	181	30	law	law	NOUN
ftr-423	181	31	treats	treat	VERB
ftr-423	181	32	the	the	DET
ftr-423	181	33	$	$	SYM
ftr-423	181	34	100,000	100,000	NUM
ftr-423	181	35	.	.	PUNCT
ftr-423	182	1	if	if	SCONJ
ftr-423	182	2	the	the	DET
ftr-423	182	3	couple	couple	NOUN
ftr-423	182	4	resides	reside	VERB
ftr-423	182	5	in	in	ADP
ftr-423	182	6	a	a	DET
ftr-423	182	7	common	common	ADJ
ftr-423	182	8	law	law	NOUN
ftr-423	182	9	jurisdiction	jurisdiction	NOUN
ftr-423	182	10	,	,	PUNCT
ftr-423	182	11	spouse	spouse	NOUN
ftr-423	182	12	1	1	NUM
ftr-423	182	13	owns	own	VERB
ftr-423	182	14	the	the	DET
ftr-423	182	15	$	$	SYM
ftr-423	182	16	100,000	100,000	NUM
ftr-423	182	17	and	and	CCONJ
ftr-423	182	18	must	must	AUX
ftr-423	182	19	report	report	VERB
ftr-423	182	20	it	it	PRON
ftr-423	182	21	on	on	ADP
ftr-423	182	22	his	his	PRON
ftr-423	182	23	or	or	CCONJ
ftr-423	182	24	her	her	PRON
ftr-423	182	25	individual	individual	ADJ
ftr-423	182	26	income	income	NOUN
ftr-423	182	27	tax	tax	NOUN
ftr-423	182	28	return	return	NOUN
ftr-423	182	29	.	.	PUNCT
ftr-423	183	1	spouse	spouse	NOUN
ftr-423	183	2	1	1	NUM
ftr-423	183	3	’s	’s	PART
ftr-423	183	4	hypothetical	hypothetical	ADJ
ftr-423	183	5	tax	tax	NOUN
ftr-423	183	6	liability	liability	NOUN
ftr-423	183	7	will	will	AUX
ftr-423	183	8	be	be	AUX
ftr-423	183	9	$	$	SYM
ftr-423	183	10	40,000	40,000	NUM
ftr-423	183	11	(	(	PUNCT
ftr-423	183	12	50	50	NUM
ftr-423	183	13	%	%	NOUN
ftr-423	183	14	of	of	ADP
ftr-423	183	15	the	the	DET
ftr-423	183	16	amount	amount	NOUN
ftr-423	183	17	by	by	ADP
ftr-423	183	18	which	which	PRON
ftr-423	183	19	$	$	SYM
ftr-423	183	20	100,000	100,000	NUM
ftr-423	183	21	exceeds	exceed	VERB
ftr-423	183	22	$	$	SYM
ftr-423	183	23	20,000	20,000	NUM
ftr-423	183	24	)	)	PUNCT
ftr-423	183	25	.	.	PUNCT
ftr-423	184	1	because	because	SCONJ
ftr-423	184	2	spouse	spouse	NOUN
ftr-423	184	3	2	2	NUM
ftr-423	184	4	has	have	VERB
ftr-423	184	5	no	no	DET
ftr-423	184	6	income	income	NOUN
ftr-423	184	7	,	,	PUNCT
ftr-423	184	8	spouse	spouse	NOUN
ftr-423	184	9	2	2	NUM
ftr-423	184	10	will	will	AUX
ftr-423	184	11	not	not	PART
ftr-423	184	12	file	file	VERB
ftr-423	184	13	a	a	DET
ftr-423	184	14	tax	tax	NOUN
ftr-423	184	15	return	return	NOUN
ftr-423	184	16	and	and	CCONJ
ftr-423	184	17	owes	owe	VERB
ftr-423	184	18	no	no	DET
ftr-423	184	19	tax	tax	NOUN
ftr-423	184	20	.	.	PUNCT
ftr-423	185	1	taken	take	VERB
ftr-423	185	2	together	together	ADV
ftr-423	185	3	,	,	PUNCT
ftr-423	185	4	the	the	DET
ftr-423	185	5	couple	couple	NOUN
ftr-423	185	6	’s	’s	PART
ftr-423	185	7	combined	combine	VERB
ftr-423	185	8	income	income	NOUN
ftr-423	185	9	tax	tax	NOUN
ftr-423	185	10	liability	liability	NOUN
ftr-423	185	11	is	be	AUX
ftr-423	185	12	$	$	SYM
ftr-423	185	13	40,000	40,000	NUM
ftr-423	185	14	.	.	PUNCT
ftr-423	186	1	in	in	ADP
ftr-423	186	2	contrast	contrast	NOUN
ftr-423	186	3	,	,	PUNCT
ftr-423	186	4	after	after	ADP
ftr-423	186	5	the	the	DET
ftr-423	186	6	decision	decision	NOUN
ftr-423	186	7	in	in	ADP
ftr-423	186	8	poe	poe	PROPN
ftr-423	186	9	and	and	CCONJ
ftr-423	186	10	before	before	ADP
ftr-423	186	11	the	the	DET
ftr-423	186	12	creation	creation	NOUN
ftr-423	186	13	of	of	ADP
ftr-423	186	14	the	the	DET
ftr-423	186	15	joint	joint	ADJ
ftr-423	186	16	return	return	NOUN
ftr-423	186	17	in	in	ADP
ftr-423	186	18	1948	1948	NUM
ftr-423	186	19	,	,	PUNCT
ftr-423	186	20	if	if	SCONJ
ftr-423	186	21	spouse	spouse	NOUN
ftr-423	186	22	1	1	NUM
ftr-423	186	23	and	and	CCONJ
ftr-423	186	24	spouse	spouse	NOUN
ftr-423	186	25	2	2	NUM
ftr-423	186	26	resided	reside	VERB
ftr-423	186	27	in	in	ADP
ftr-423	186	28	a	a	DET
ftr-423	186	29	community	community	NOUN
ftr-423	186	30	property	property	NOUN
ftr-423	186	31	jurisdiction	jurisdiction	NOUN
ftr-423	186	32	,	,	PUNCT
ftr-423	186	33	then	then	ADV
ftr-423	186	34	regardless	regardless	ADV
ftr-423	186	35	of	of	ADP
ftr-423	186	36	who	who	PRON
ftr-423	186	37	actually	actually	ADV
ftr-423	186	38	earned	earn	VERB
ftr-423	186	39	the	the	DET
ftr-423	186	40	income	income	NOUN
ftr-423	186	41	,	,	PUNCT
ftr-423	186	42	one	one	NUM
ftr-423	186	43	-	-	PUNCT
ftr-423	186	44	half	half	NOUN
ftr-423	186	45	of	of	ADP
ftr-423	186	46	$	$	SYM
ftr-423	186	47	100,000	100,000	NUM
ftr-423	186	48	,	,	PUNCT
ftr-423	186	49	or	or	CCONJ
ftr-423	186	50	$	$	SYM
ftr-423	186	51	50,000	50,000	NUM
ftr-423	186	52	,	,	PUNCT
ftr-423	186	53	was	be	AUX
ftr-423	186	54	attributed	attribute	VERB
ftr-423	186	55	to	to	ADP
ftr-423	186	56	each	each	DET
ftr-423	186	57	spouse	spouse	NOUN
ftr-423	186	58	.	.	PUNCT
ftr-423	187	1	spouse	spouse	NOUN
ftr-423	187	2	1	1	NUM
ftr-423	187	3	would	would	AUX
ftr-423	187	4	have	have	VERB
ftr-423	187	5	income	income	NOUN
ftr-423	187	6	tax	tax	NOUN
ftr-423	187	7	liability	liability	NOUN
ftr-423	187	8	of	of	ADP
ftr-423	187	9	$	$	SYM
ftr-423	187	10	15,000	15,000	NUM
ftr-423	187	11	(	(	PUNCT
ftr-423	187	12	50	50	NUM
ftr-423	187	13	%	%	NOUN
ftr-423	187	14	of	of	ADP
ftr-423	187	15	the	the	DET
ftr-423	187	16	amount	amount	NOUN
ftr-423	187	17	by	by	ADP
ftr-423	187	18	which	which	PRON
ftr-423	187	19	$	$	SYM
ftr-423	187	20	50,000	50,000	NUM
ftr-423	187	21	exceeds	exceed	NOUN
ftr-423	187	22	$	$	SYM
ftr-423	187	23	20,000	20,000	NUM
ftr-423	187	24	)	)	PUNCT
ftr-423	187	25	.	.	PUNCT
ftr-423	188	1	spouse	spouse	NOUN
ftr-423	188	2	2	2	NUM
ftr-423	188	3	,	,	PUNCT
ftr-423	188	4	who	who	PRON
ftr-423	188	5	owned	own	VERB
ftr-423	188	6	one	one	NUM
ftr-423	188	7	-	-	PUNCT
ftr-423	188	8	half	half	NOUN
ftr-423	188	9	of	of	ADP
ftr-423	188	10	the	the	DET
ftr-423	188	11	community	community	NOUN
ftr-423	188	12	’s	’s	PART
ftr-423	188	13	income	income	NOUN
ftr-423	188	14	,	,	PUNCT
ftr-423	188	15	also	also	ADV
ftr-423	188	16	764	764	NUM
ftr-423	188	17	florida	florida	PROPN
ftr-423	188	18	tax	tax	NOUN
ftr-423	188	19	review	review	NOUN
ftr-423	188	20	[	[	X
ftr-423	188	21	vol	vol	NOUN
ftr-423	188	22	.	.	PUNCT
ftr-423	188	23	6:8	6:8	NUM
ftr-423	188	24	27	27	NUM
ftr-423	188	25	.	.	PUNCT
ftr-423	189	1	the	the	DET
ftr-423	189	2	community	community	NOUN
ftr-423	189	3	property	property	NOUN
ftr-423	189	4	jurisdictions	jurisdiction	NOUN
ftr-423	189	5	in	in	ADP
ftr-423	189	6	1948	1948	NUM
ftr-423	189	7	were	be	AUX
ftr-423	189	8	arizona	arizona	PROPN
ftr-423	189	9	,	,	PUNCT
ftr-423	189	10	california	california	PROPN
ftr-423	189	11	,	,	PUNCT
ftr-423	189	12	hawaii	hawaii	PROPN
ftr-423	189	13	,	,	PUNCT
ftr-423	189	14	idaho	idaho	PROPN
ftr-423	189	15	,	,	PUNCT
ftr-423	189	16	louisiana	louisiana	PROPN
ftr-423	189	17	,	,	PUNCT
ftr-423	189	18	michigan	michigan	PROPN
ftr-423	189	19	,	,	PUNCT
ftr-423	189	20	nebraska	nebraska	PROPN
ftr-423	189	21	,	,	PUNCT
ftr-423	189	22	nevada	nevada	PROPN
ftr-423	189	23	,	,	PUNCT
ftr-423	189	24	new	new	PROPN
ftr-423	189	25	mexico	mexico	PROPN
ftr-423	189	26	,	,	PUNCT
ftr-423	189	27	oklahoma	oklahoma	PROPN
ftr-423	189	28	,	,	PUNCT
ftr-423	189	29	oregon	oregon	PROPN
ftr-423	189	30	,	,	PUNCT
ftr-423	189	31	texas	texas	PROPN
ftr-423	189	32	,	,	PUNCT
ftr-423	189	33	washington	washington	PROPN
ftr-423	189	34	and	and	CCONJ
ftr-423	189	35	w	w	PROPN
ftr-423	189	36	isconsin	isconsin	PROPN
ftr-423	189	37	.	.	PUNCT
ftr-423	190	1	pennsylvania	pennsylvania	PROPN
ftr-423	190	2	’s	’s	PART
ftr-423	190	3	community	community	NOUN
ftr-423	190	4	property	property	NOUN
ftr-423	190	5	statute	statute	NOUN
ftr-423	190	6	had	have	AUX
ftr-423	190	7	been	be	AUX
ftr-423	190	8	declared	declare	VERB
ftr-423	190	9	unconstitutional	unconstitutional	ADJ
ftr-423	190	10	.	.	PUNCT
ftr-423	191	1	today	today	NOUN
ftr-423	191	2	,	,	PUNCT
ftr-423	191	3	the	the	DET
ftr-423	191	4	states	state	NOUN
ftr-423	191	5	with	with	ADP
ftr-423	191	6	community	community	NOUN
ftr-423	191	7	-	-	PUNCT
ftr-423	191	8	property	property	NOUN
ftr-423	191	9	or	or	CCONJ
ftr-423	191	10	quasicommunity	quasicommunity	NOUN
ftr-423	191	11	property	property	NOUN
ftr-423	191	12	rules	rule	NOUN
ftr-423	191	13	are	be	AUX
ftr-423	191	14	alaska	alaska	PROPN
ftr-423	191	15	,	,	PUNCT
ftr-423	191	16	arizona	arizona	PROPN
ftr-423	191	17	,	,	PUNCT
ftr-423	191	18	california	california	PROPN
ftr-423	191	19	,	,	PUNCT
ftr-423	191	20	idaho	idaho	PROPN
ftr-423	191	21	,	,	PUNCT
ftr-423	191	22	louisiana	louisiana	PROPN
ftr-423	191	23	,	,	PUNCT
ftr-423	191	24	nevada	nevada	PROPN
ftr-423	191	25	,	,	PUNCT
ftr-423	191	26	new	new	PROPN
ftr-423	191	27	mexico	mexico	PROPN
ftr-423	191	28	,	,	PUNCT
ftr-423	191	29	texas	texas	PROPN
ftr-423	191	30	,	,	PUNCT
ftr-423	191	31	washington	washington	PROPN
ftr-423	191	32	and	and	CCONJ
ftr-423	191	33	wisconsin	wisconsin	PROPN
ftr-423	191	34	.	.	PUNCT
ftr-423	192	1	see	see	VERB
ftr-423	192	2	s.	s.	PROPN
ftr-423	192	3	rep	rep	PROPN
ftr-423	192	4	.	.	PROPN
ftr-423	192	5	no	no	PROPN
ftr-423	192	6	.	.	NOUN
ftr-423	192	7	1013	1013	NUM
ftr-423	192	8	,	,	PUNCT
ftr-423	192	9	at	at	ADP
ftr-423	192	10	302	302	NUM
ftr-423	192	11	(	(	PUNCT
ftr-423	192	12	1948	1948	NUM
ftr-423	192	13	)	)	PUNCT
ftr-423	192	14	.	.	PUNCT
ftr-423	193	1	most	most	ADV
ftr-423	193	2	notably	notably	ADV
ftr-423	193	3	,	,	PUNCT
ftr-423	193	4	alaska	alaska	PROPN
ftr-423	193	5	permits	permit	VERB
ftr-423	193	6	married	married	ADJ
ftr-423	193	7	residents	resident	NOUN
ftr-423	193	8	and	and	CCONJ
ftr-423	193	9	married	married	ADJ
ftr-423	193	10	non	non	NOUN
ftr-423	193	11	-	-	NOUN
ftr-423	193	12	residents	resident	NOUN
ftr-423	193	13	to	to	PART
ftr-423	193	14	elect	elect	VERB
ftr-423	193	15	community	community	NOUN
ftr-423	193	16	property	property	NOUN
ftr-423	193	17	treatment	treatment	NOUN
ftr-423	193	18	for	for	ADP
ftr-423	193	19	some	some	PRON
ftr-423	193	20	or	or	CCONJ
ftr-423	193	21	all	all	PRON
ftr-423	193	22	of	of	ADP
ftr-423	193	23	their	their	PRON
ftr-423	193	24	assets	asset	NOUN
ftr-423	193	25	.	.	PUNCT
ftr-423	194	1	alaska	alaska	PROPN
ftr-423	194	2	stat	stat	PROPN
ftr-423	194	3	.	.	PUNCT
ftr-423	195	1	§	§	PROPN
ftr-423	195	2	§	§	PROPN
ftr-423	195	3	34.77.010	34.77.010	PROPN
ftr-423	195	4	995	995	NUM
ftr-423	195	5	(	(	PUNCT
ftr-423	195	6	michie	michie	PROPN
ftr-423	195	7	2003	2003	NUM
ftr-423	195	8	)	)	PUNCT
ftr-423	195	9	.	.	PUNCT
ftr-423	196	1	in	in	ADP
ftr-423	196	2	order	order	NOUN
ftr-423	196	3	to	to	PART
ftr-423	196	4	create	create	VERB
ftr-423	196	5	alaska	alaska	PROPN
ftr-423	196	6	community	community	NOUN
ftr-423	196	7	property	property	NOUN
ftr-423	196	8	,	,	PUNCT
ftr-423	196	9	a	a	DET
ftr-423	196	10	married	married	ADJ
ftr-423	196	11	couple	couple	NOUN
ftr-423	196	12	not	not	PART
ftr-423	196	13	resident	resident	NOUN
ftr-423	196	14	in	in	ADP
ftr-423	196	15	alaska	alaska	PROPN
ftr-423	196	16	must	must	AUX
ftr-423	196	17	transfer	transfer	VERB
ftr-423	196	18	assets	asset	NOUN
ftr-423	196	19	to	to	ADP
ftr-423	196	20	a	a	DET
ftr-423	196	21	trust	trust	NOUN
ftr-423	196	22	meeting	meet	VERB
ftr-423	196	23	certain	certain	ADJ
ftr-423	196	24	requirements	requirement	NOUN
ftr-423	196	25	,	,	PUNCT
ftr-423	196	26	including	include	VERB
ftr-423	196	27	that	that	PRON
ftr-423	196	28	one	one	NUM
ftr-423	196	29	of	of	ADP
ftr-423	196	30	the	the	DET
ftr-423	196	31	trustees	trustee	NOUN
ftr-423	196	32	must	must	AUX
ftr-423	196	33	be	be	AUX
ftr-423	196	34	an	an	DET
ftr-423	196	35	individual	individual	NOUN
ftr-423	196	36	who	who	PRON
ftr-423	196	37	is	be	AUX
ftr-423	196	38	domiciled	domicile	VERB
ftr-423	196	39	in	in	ADP
ftr-423	196	40	alaska	alaska	PROPN
ftr-423	196	41	,	,	PUNCT
ftr-423	196	42	or	or	CCONJ
ftr-423	196	43	a	a	DET
ftr-423	196	44	bank	bank	NOUN
ftr-423	196	45	or	or	CCONJ
ftr-423	196	46	trust	trust	NOUN
ftr-423	196	47	company	company	NOUN
ftr-423	196	48	organized	organize	VERB
ftr-423	196	49	under	under	ADP
ftr-423	196	50	alaska	alaska	PROPN
ftr-423	196	51	law	law	NOUN
ftr-423	196	52	and	and	CCONJ
ftr-423	196	53	having	have	VERB
ftr-423	196	54	its	its	PRON
ftr-423	196	55	principal	principal	ADJ
ftr-423	196	56	place	place	NOUN
ftr-423	196	57	of	of	ADP
ftr-423	196	58	business	business	NOUN
ftr-423	196	59	in	in	ADP
ftr-423	196	60	alaska	alaska	PROPN
ftr-423	196	61	.	.	PUNCT
ftr-423	197	1	alaska	alaska	PROPN
ftr-423	197	2	stat	stat	PROPN
ftr-423	197	3	.	.	PUNCT
ftr-423	198	1	§	§	PROPN
ftr-423	198	2	34.77.100(a	34.77.100(a	NUM
ftr-423	198	3	)	)	PUNCT
ftr-423	198	4	.	.	PUNCT
ftr-423	199	1	for	for	ADP
ftr-423	199	2	general	general	ADJ
ftr-423	199	3	discussion	discussion	NOUN
ftr-423	199	4	of	of	ADP
ftr-423	199	5	alaska	alaska	PROPN
ftr-423	199	6	’s	’s	PART
ftr-423	199	7	elective	elective	ADJ
ftr-423	199	8	community	community	NOUN
ftr-423	199	9	property	property	NOUN
ftr-423	199	10	law	law	NOUN
ftr-423	199	11	,	,	PUNCT
ftr-423	199	12	see	see	VERB
ftr-423	199	13	jonathan	jonathan	PROPN
ftr-423	199	14	g	g	PROPN
ftr-423	199	15	.	.	PUNCT
ftr-423	200	1	blattmachr	blattmachr	VERB
ftr-423	200	2	et	et	PROPN
ftr-423	200	3	al	al	PROPN
ftr-423	200	4	.	.	PROPN
ftr-423	200	5	,	,	PUNCT
ftr-423	200	6	tax	tax	NOUN
ftr-423	200	7	planning	planning	NOUN
ftr-423	200	8	w	w	PROPN
ftr-423	200	9	ith	ith	PROPN
ftr-423	200	10	consensual	consensual	ADJ
ftr-423	200	11	community	community	NOUN
ftr-423	200	12	property	property	NOUN
ftr-423	200	13	,	,	PUNCT
ftr-423	200	14	33	33	NUM
ftr-423	200	15	real	real	ADJ
ftr-423	200	16	prop	prop	NOUN
ftr-423	200	17	.	.	PUNCT
ftr-423	201	1	prob	prob	PROPN
ftr-423	201	2	.	.	PROPN
ftr-423	201	3	&	&	CCONJ
ftr-423	201	4	tr	tr	PROPN
ftr-423	201	5	.	.	PROPN
ftr-423	202	1	j.	j.	PROPN
ftr-423	202	2	615	615	NUM
ftr-423	202	3	(	(	PUNCT
ftr-423	202	4	1999	1999	NUM
ftr-423	202	5	)	)	PUNCT
ftr-423	202	6	;	;	PUNCT
ftr-423	202	7	alan	alan	PROPN
ftr-423	202	8	newman	newman	PROPN
ftr-423	202	9	,	,	PUNCT
ftr-423	202	10	incorporating	incorporate	VERB
ftr-423	202	11	the	the	DET
ftr-423	202	12	partnership	partnership	NOUN
ftr-423	202	13	theory	theory	NOUN
ftr-423	202	14	of	of	ADP
ftr-423	202	15	marriage	marriage	NOUN
ftr-423	202	16	into	into	ADP
ftr-423	202	17	elective	elective	ADJ
ftr-423	202	18	-	-	PUNCT
ftr-423	202	19	share	share	NOUN
ftr-423	202	20	law	law	NOUN
ftr-423	202	21	,	,	PUNCT
ftr-423	202	22	49	49	NUM
ftr-423	202	23	emory	emory	PROPN
ftr-423	202	24	l.j	l.j	PROPN
ftr-423	202	25	.	.	PROPN
ftr-423	202	26	487	487	NUM
ftr-423	202	27	(	(	PUNCT
ftr-423	202	28	2000	2000	NUM
ftr-423	202	29	)	)	PUNCT
ftr-423	202	30	;	;	PUNCT
ftr-423	202	31	david	david	PROPN
ftr-423	202	32	g.	g.	PROPN
ftr-423	202	33	shaftel	shaftel	PROPN
ftr-423	202	34	&	&	CCONJ
ftr-423	202	35	stephen	stephen	PROPN
ftr-423	202	36	greer	greer	PROPN
ftr-423	202	37	,	,	PUNCT
ftr-423	202	38	obtaining	obtain	VERB
ftr-423	202	39	a	a	DET
ftr-423	202	40	full	full	ADJ
ftr-423	202	41	steppedup	steppedup	ADJ
ftr-423	202	42	basis	basis	NOUN
ftr-423	202	43	under	under	ADP
ftr-423	202	44	alaska	alaska	PROPN
ftr-423	202	45	’s	’s	PART
ftr-423	202	46	new	new	ADJ
ftr-423	202	47	community	community	NOUN
ftr-423	202	48	property	property	NOUN
ftr-423	202	49	system	system	NOUN
ftr-423	202	50	,	,	PUNCT
ftr-423	202	51	23	23	NUM
ftr-423	202	52	est	est	X
ftr-423	202	53	.	.	PUNCT
ftr-423	202	54	plan	plan	NOUN
ftr-423	202	55	.	.	PUNCT
ftr-423	203	1	109	109	NUM
ftr-423	203	2	(	(	PUNCT
ftr-423	203	3	1999	1999	NUM
ftr-423	203	4	)	)	PUNCT
ftr-423	203	5	;	;	PUNCT
ftr-423	203	6	http://www.alaskatrust.com/www/homepg2.html	http://www.alaskatrust.com/www/homepg2.html	NUM
ftr-423	203	7	(	(	PUNCT
ftr-423	203	8	last	last	ADV
ftr-423	203	9	visited	visit	VERB
ftr-423	203	10	july	july	PROPN
ftr-423	203	11	28	28	NUM
ftr-423	203	12	,	,	PUNCT
ftr-423	203	13	2004	2004	NUM
ftr-423	203	14	)	)	PUNCT
ftr-423	203	15	.	.	PUNCT
ftr-423	204	1	28	28	NUM
ftr-423	204	2	.	.	PUNCT
ftr-423	205	1	s.	s.	PROPN
ftr-423	205	2	rep	rep	PROPN
ftr-423	205	3	.	.	PROPN
ftr-423	205	4	no	no	PROPN
ftr-423	205	5	.	.	NOUN
ftr-423	205	6	80	80	NUM
ftr-423	205	7	-	-	SYM
ftr-423	205	8	1013	1013	NUM
ftr-423	205	9	,	,	PUNCT
ftr-423	205	10	at	at	ADP
ftr-423	205	11	1	1	NUM
ftr-423	205	12	(	(	PUNCT
ftr-423	205	13	“	"	PUNCT
ftr-423	205	14	equalization	equalization	NOUN
ftr-423	205	15	is	be	AUX
ftr-423	205	16	provided	provide	VERB
ftr-423	205	17	for	for	ADP
ftr-423	205	18	the	the	DET
ftr-423	205	19	tax	tax	NOUN
ftr-423	205	20	burdens	burden	NOUN
ftr-423	205	21	of	of	ADP
ftr-423	205	22	married	married	ADJ
ftr-423	205	23	couples	couple	NOUN
ftr-423	205	24	in	in	ADP
ftr-423	205	25	common	common	ADJ
ftr-423	205	26	-	-	PUNCT
ftr-423	205	27	law	law	NOUN
ftr-423	205	28	and	and	CCONJ
ftr-423	205	29	community	community	NOUN
ftr-423	205	30	-	-	PUNCT
ftr-423	205	31	property	property	NOUN
ftr-423	205	32	states	state	NOUN
ftr-423	205	33	.	.	PUNCT
ftr-423	206	1	the	the	DET
ftr-423	206	2	bill	bill	NOUN
ftr-423	206	3	corrects	correct	VERB
ftr-423	206	4	existing	exist	VERB
ftr-423	206	5	inequalities	inequality	NOUN
ftr-423	206	6	under	under	ADP
ftr-423	206	7	the	the	DET
ftr-423	206	8	estate	estate	NOUN
ftr-423	206	9	and	and	CCONJ
ftr-423	206	10	gift	gift	NOUN
ftr-423	206	11	taxes	taxis	NOUN
ftr-423	206	12	,	,	PUNCT
ftr-423	206	13	as	as	ADV
ftr-423	206	14	well	well	ADV
ftr-423	206	15	as	as	ADP
ftr-423	206	16	the	the	DET
ftr-423	206	17	individual	individual	ADJ
ftr-423	206	18	income	income	NOUN
ftr-423	206	19	tax	tax	NOUN
ftr-423	206	20	”	"	PUNCT
ftr-423	206	21	)	)	PUNCT
ftr-423	206	22	.	.	PUNCT
ftr-423	207	1	both	both	PRON
ftr-423	207	2	in	in	ADP
ftr-423	207	3	1948	1948	NUM
ftr-423	207	4	and	and	CCONJ
ftr-423	207	5	now	now	ADV
ftr-423	207	6	,	,	PUNCT
ftr-423	207	7	in	in	ADP
ftr-423	207	8	states	state	NOUN
ftr-423	207	9	such	such	ADJ
ftr-423	207	10	as	as	ADP
ftr-423	207	11	california	california	PROPN
ftr-423	207	12	,	,	PUNCT
ftr-423	207	13	each	each	DET
ftr-423	207	14	spouse	spouse	NOUN
ftr-423	207	15	legally	legally	ADV
ftr-423	207	16	owns	own	VERB
ftr-423	207	17	onehalf	onehalf	NOUN
ftr-423	207	18	of	of	ADP
ftr-423	207	19	the	the	DET
ftr-423	207	20	community	community	NOUN
ftr-423	207	21	property	property	NOUN
ftr-423	207	22	,	,	PUNCT
ftr-423	207	23	regardless	regardless	ADV
ftr-423	207	24	of	of	ADP
ftr-423	207	25	the	the	DET
ftr-423	207	26	form	form	NOUN
ftr-423	207	27	in	in	ADP
ftr-423	207	28	which	which	PRON
ftr-423	207	29	the	the	DET
ftr-423	207	30	property	property	NOUN
ftr-423	207	31	is	be	AUX
ftr-423	207	32	held	hold	VERB
ftr-423	207	33	.	.	PUNCT
ftr-423	208	1	state	state	NOUN
ftr-423	208	2	law	law	NOUN
ftr-423	208	3	accomplishes	accomplish	VERB
ftr-423	208	4	this	this	DET
ftr-423	208	5	division	division	NOUN
ftr-423	208	6	of	of	ADP
ftr-423	208	7	property	property	NOUN
ftr-423	208	8	without	without	ADP
ftr-423	208	9	any	any	DET
ftr-423	208	10	adverse	adverse	ADJ
ftr-423	208	11	tax	tax	NOUN
ftr-423	208	12	consequences	consequence	NOUN
ftr-423	208	13	.	.	PUNCT
ftr-423	209	1	see	see	VERB
ftr-423	209	2	boris	boris	PROPN
ftr-423	209	3	i.	i.	PROPN
ftr-423	209	4	bittker	bittker	PROPN
ftr-423	209	5	et	et	PROPN
ftr-423	209	6	al	al	PROPN
ftr-423	209	7	.	.	PROPN
ftr-423	209	8	,	,	PUNCT
ftr-423	209	9	federal	federal	ADJ
ftr-423	209	10	estate	estate	NOUN
ftr-423	209	11	and	and	CCONJ
ftr-423	209	12	gift	gift	NOUN
ftr-423	209	13	taxation	taxation	NOUN
ftr-423	209	14	236	236	NUM
ftr-423	209	15	-	-	SYM
ftr-423	209	16	237	237	NUM
ftr-423	209	17	(	(	PUNCT
ftr-423	209	18	8th	8th	ADJ
ftr-423	209	19	ed	ed	NOUN
ftr-423	209	20	.	.	PROPN
ftr-423	209	21	2000	2000	NUM
ftr-423	209	22	)	)	PUNCT
ftr-423	209	23	;	;	PUNCT
ftr-423	209	24	carolyn	carolyn	PROPN
ftr-423	209	25	c.	c.	PROPN
ftr-423	209	26	jones	jones	PROPN
ftr-423	209	27	,	,	PUNCT
ftr-423	209	28	split	split	VERB
ftr-423	209	29	income	income	NOUN
ftr-423	209	30	and	and	CCONJ
ftr-423	209	31	separate	separate	ADJ
ftr-423	209	32	spheres	sphere	NOUN
ftr-423	209	33	:	:	PUNCT
ftr-423	209	34	tax	tax	NOUN
ftr-423	209	35	law	law	NOUN
ftr-423	209	36	and	and	CCONJ
ftr-423	209	37	g	g	PROPN
ftr-423	209	38	ender	ender	NOUN
ftr-423	209	39	roles	role	NOUN
ftr-423	209	40	in	in	ADP
ftr-423	209	41	the	the	DET
ftr-423	209	42	1940s	1940	NOUN
ftr-423	209	43	,	,	PUNCT
ftr-423	209	44	6	6	NUM
ftr-423	209	45	law	law	NOUN
ftr-423	209	46	&	&	CCONJ
ftr-423	209	47	hist	hist	PROPN
ftr-423	209	48	.	.	PUNCT
ftr-423	210	1	rev	rev	PROPN
ftr-423	210	2	.	.	PROPN
ftr-423	211	1	259	259	NUM
ftr-423	211	2	,	,	PUNCT
ftr-423	211	3	266	266	NUM
ftr-423	211	4	,	,	PUNCT
ftr-423	211	5	273	273	NUM
ftr-423	211	6	-	-	SYM
ftr-423	211	7	74	74	NUM
ftr-423	211	8	;	;	PUNCT
ftr-423	211	9	kahng	kahng	PROPN
ftr-423	211	10	,	,	PUNCT
ftr-423	211	11	supra	supra	PROPN
ftr-423	211	12	note	note	PROPN
ftr-423	211	13	14	14	NUM
ftr-423	211	14	,	,	PUNCT
ftr-423	211	15	at	at	ADP
ftr-423	211	16	28	28	NUM
ftr-423	211	17	;	;	PUNCT
ftr-423	211	18	pennell	pennell	PROPN
ftr-423	211	19	supra	supra	PROPN
ftr-423	211	20	note	note	PROPN
ftr-423	211	21	4	4	NUM
ftr-423	211	22	,	,	PUNCT
ftr-423	211	23	at	at	ADP
ftr-423	211	24	a-2	a-2	PROPN
ftr-423	211	25	.	.	PUNCT
ftr-423	212	1	furthermore	furthermore	ADV
ftr-423	212	2	,	,	PUNCT
ftr-423	212	3	in	in	ADP
ftr-423	212	4	community	community	NOUN
ftr-423	212	5	property	property	NOUN
ftr-423	212	6	jurisdictions	jurisdiction	NOUN
ftr-423	212	7	,	,	PUNCT
ftr-423	212	8	at	at	ADP
ftr-423	212	9	death	death	NOUN
ftr-423	212	10	,	,	PUNCT
ftr-423	212	11	the	the	DET
ftr-423	212	12	first	first	ADJ
ftr-423	212	13	spouse	spouse	NOUN
ftr-423	212	14	to	to	PART
ftr-423	212	15	die	die	VERB
ftr-423	212	16	may	may	AUX
ftr-423	212	17	dispose	dispose	VERB
ftr-423	212	18	of	of	ADP
ftr-423	212	19	only	only	ADV
ftr-423	212	20	his	his	PRON
ftr-423	212	21	or	or	CCONJ
ftr-423	212	22	her	her	PRON
ftr-423	212	23	share	share	NOUN
ftr-423	212	24	of	of	ADP
ftr-423	212	25	the	the	DET
ftr-423	212	26	community	community	NOUN
ftr-423	212	27	property	property	NOUN
ftr-423	212	28	.	.	PUNCT
ftr-423	213	1	only	only	ADV
ftr-423	213	2	the	the	DET
ftr-423	213	3	first	first	ADJ
ftr-423	213	4	decedent	decedent	NOUN
ftr-423	213	5	’s	’s	PART
ftr-423	213	6	share	share	NOUN
ftr-423	213	7	of	of	ADP
ftr-423	213	8	the	the	DET
ftr-423	213	9	community	community	NOUN
ftr-423	213	10	property	property	NOUN
ftr-423	213	11	is	be	AUX
ftr-423	213	12	subject	subject	ADJ
ftr-423	213	13	to	to	ADP
ftr-423	213	14	estate	estate	NOUN
ftr-423	213	15	tax	tax	NOUN
ftr-423	213	16	,	,	PUNCT
ftr-423	213	17	with	with	ADP
ftr-423	213	18	the	the	DET
ftr-423	213	19	other	other	ADJ
ftr-423	213	20	half	half	NOUN
ftr-423	213	21	escaping	escape	VERB
ftr-423	213	22	taxation	taxation	NOUN
ftr-423	213	23	until	until	ADP
ftr-423	213	24	the	the	DET
ftr-423	213	25	second	second	ADJ
ftr-423	213	26	decedent	decedent	NOUN
ftr-423	213	27	’s	’s	PART
ftr-423	213	28	death	death	NOUN
ftr-423	213	29	.	.	PUNCT
ftr-423	214	1	see	see	VERB
ftr-423	214	2	poe	poe	PROPN
ftr-423	214	3	v.	v.	PROPN
ftr-423	214	4	seaborn	seaborn	PROPN
ftr-423	214	5	,	,	PUNCT
ftr-423	214	6	282	282	NUM
ftr-423	214	7	u.s	u.s	PROPN
ftr-423	214	8	.	.	PROPN
ftr-423	214	9	101	101	NUM
ftr-423	214	10	,	,	PUNCT
ftr-423	214	11	111	111	NUM
ftr-423	214	12	(	(	PUNCT
ftr-423	214	13	1930	1930	NUM
ftr-423	214	14	)	)	PUNCT
ftr-423	214	15	(	(	PUNCT
ftr-423	214	16	“	"	PUNCT
ftr-423	214	17	[	[	X
ftr-423	214	18	i]t	i]t	NOUN
ftr-423	214	19	is	be	AUX
ftr-423	214	20	clear	clear	ADJ
ftr-423	214	21	that	that	SCONJ
ftr-423	214	22	income	income	NOUN
ftr-423	214	23	of	of	ADP
ftr-423	214	24	community	community	NOUN
ftr-423	214	25	property	property	NOUN
ftr-423	214	26	is	be	AUX
ftr-423	214	27	owned	own	VERB
ftr-423	214	28	by	by	ADP
ftr-423	214	29	the	the	DET
ftr-423	214	30	community	community	NOUN
ftr-423	214	31	and	and	CCONJ
ftr-423	214	32	that	that	PRON
ftr-423	214	33	husband	husband	NOUN
ftr-423	214	34	and	and	CCONJ
ftr-423	214	35	wife	wife	NOUN
ftr-423	214	36	have	have	VERB
ftr-423	214	37	each	each	DET
ftr-423	214	38	a	a	DET
ftr-423	214	39	present	present	ADJ
ftr-423	214	40	vested	vested	ADJ
ftr-423	214	41	one	one	NUM
ftr-423	214	42	-	-	PUNCT
ftr-423	214	43	half	half	NOUN
ftr-423	214	44	interest	interest	NOUN
ftr-423	214	45	therein	therein	ADV
ftr-423	214	46	”	"	PUNCT
ftr-423	214	47	.	.	PUNCT
ftr-423	214	48	)	)	PUNCT
ftr-423	214	49	;	;	PUNCT
ftr-423	214	50	bittker	bittker	NOUN
ftr-423	214	51	et	et	PROPN
ftr-423	214	52	al	al	PROPN
ftr-423	214	53	.	.	PUNCT
ftr-423	215	1	at	at	ADP
ftr-423	215	2	237	237	NUM
ftr-423	215	3	;	;	PUNCT
ftr-423	215	4	reppy	reppy	PROPN
ftr-423	215	5	&	&	CCONJ
ftr-423	215	6	samuel	samuel	PROPN
ftr-423	215	7	,	,	PUNCT
ftr-423	215	8	supra	supra	PROPN
ftr-423	215	9	note	note	PROPN
ftr-423	215	10	26	26	NUM
ftr-423	215	11	,	,	PUNCT
ftr-423	215	12	at	at	ADP
ftr-423	215	13	13	13	NUM
ftr-423	215	14	-	-	SYM
ftr-423	215	15	21	21	NUM
ftr-423	215	16	.	.	PUNCT
ftr-423	216	1	post	post	PROPN
ftr-423	216	2	-	-	PROPN
ftr-423	216	3	poe	poe	ADJ
ftr-423	216	4	,	,	PUNCT
ftr-423	216	5	state	state	NOUN
ftr-423	216	6	property	property	NOUN
ftr-423	216	7	rules	rule	NOUN
ftr-423	216	8	had	have	VERB
ftr-423	216	9	important	important	ADJ
ftr-423	216	10	consequences	consequence	NOUN
ftr-423	216	11	for	for	ADP
ftr-423	216	12	not	not	PART
ftr-423	216	13	only	only	ADV
ftr-423	216	14	income	income	NOUN
ftr-423	216	15	taxes	taxis	NOUN
ftr-423	216	16	,	,	PUNCT
ftr-423	216	17	but	but	CCONJ
ftr-423	216	18	for	for	ADP
ftr-423	216	19	wealth	wealth	NOUN
ftr-423	216	20	transfer	transfer	NOUN
ftr-423	216	21	taxes	taxis	NOUN
ftr-423	216	22	as	as	ADV
ftr-423	216	23	well	well	ADV
ftr-423	216	24	.	.	PUNCT
ftr-423	217	1	assume	assume	VERB
ftr-423	217	2	for	for	ADP
ftr-423	217	3	example	example	NOUN
ftr-423	217	4	that	that	SCONJ
ftr-423	217	5	spouse	spouse	NOUN
ftr-423	217	6	1	1	NUM
ftr-423	217	7	and	and	CCONJ
ftr-423	217	8	spouse	spouse	NOUN
ftr-423	217	9	2	2	NUM
ftr-423	217	10	resided	reside	VERB
ftr-423	217	11	in	in	ADP
ftr-423	217	12	a	a	DET
ftr-423	217	13	common	common	ADJ
ftr-423	217	14	law	law	NOUN
ftr-423	217	15	jurisdiction	jurisdiction	NOUN
ftr-423	217	16	prior	prior	ADV
ftr-423	217	17	to	to	ADP
ftr-423	217	18	1948	1948	NUM
ftr-423	217	19	,	,	PUNCT
ftr-423	217	20	and	and	CCONJ
ftr-423	217	21	that	that	DET
ftr-423	217	22	spouse	spouse	NOUN
ftr-423	217	23	1	1	NUM
ftr-423	217	24	died	die	VERB
ftr-423	217	25	with	with	ADP
ftr-423	217	26	a	a	DET
ftr-423	217	27	gross	gross	ADJ
ftr-423	217	28	estate	estate	NOUN
ftr-423	217	29	of	of	ADP
ftr-423	217	30	$	$	SYM
ftr-423	217	31	100,000	100,000	NUM
ftr-423	217	32	passing	pass	VERB
ftr-423	217	33	entirely	entirely	ADV
ftr-423	217	34	to	to	PART
ftr-423	217	35	spouse	spouse	NOUN
ftr-423	217	36	2	2	NUM
ftr-423	217	37	.	.	PUNCT
ftr-423	217	38	assuming	assume	VERB
ftr-423	217	39	a	a	DET
ftr-423	217	40	50	50	NUM
ftr-423	217	41	%	%	NOUN
ftr-423	217	42	rate	rate	NOUN
ftr-423	217	43	of	of	ADP
ftr-423	217	44	would	would	AUX
ftr-423	217	45	have	have	VERB
ftr-423	217	46	income	income	NOUN
ftr-423	217	47	tax	tax	NOUN
ftr-423	217	48	liability	liability	NOUN
ftr-423	217	49	of	of	ADP
ftr-423	217	50	$	$	SYM
ftr-423	217	51	15,000	15,000	NUM
ftr-423	217	52	(	(	PUNCT
ftr-423	217	53	again	again	ADV
ftr-423	217	54	,	,	PUNCT
ftr-423	217	55	50	50	NUM
ftr-423	217	56	%	%	NOUN
ftr-423	217	57	of	of	ADP
ftr-423	217	58	the	the	DET
ftr-423	217	59	amount	amount	NOUN
ftr-423	217	60	by	by	ADP
ftr-423	217	61	which	which	PRON
ftr-423	217	62	$	$	SYM
ftr-423	217	63	50,000	50,000	NUM
ftr-423	217	64	exceeds	exceed	NOUN
ftr-423	217	65	$	$	SYM
ftr-423	217	66	20,000	20,000	NUM
ftr-423	217	67	)	)	PUNCT
ftr-423	217	68	.	.	PUNCT
ftr-423	218	1	taken	take	VERB
ftr-423	218	2	together	together	ADV
ftr-423	218	3	,	,	PUNCT
ftr-423	218	4	couple	couple	NOUN
ftr-423	218	5	’s	’s	PART
ftr-423	218	6	combined	combine	VERB
ftr-423	218	7	income	income	NOUN
ftr-423	218	8	tax	tax	NOUN
ftr-423	218	9	liability	liability	NOUN
ftr-423	218	10	would	would	AUX
ftr-423	218	11	be	be	AUX
ftr-423	218	12	$	$	SYM
ftr-423	218	13	30,000	30,000	NUM
ftr-423	218	14	,	,	PUNCT
ftr-423	218	15	or	or	CCONJ
ftr-423	218	16	$	$	SYM
ftr-423	218	17	10,000	10,000	NUM
ftr-423	218	18	less	less	ADJ
ftr-423	218	19	than	than	ADP
ftr-423	218	20	the	the	DET
ftr-423	218	21	common	common	ADJ
ftr-423	218	22	law	law	NOUN
ftr-423	218	23	couple	couple	NOUN
ftr-423	218	24	’s	’s	ADV
ftr-423	218	25	.	.	PUNCT
ftr-423	219	1	the	the	DET
ftr-423	219	2	poe	poe	PROPN
ftr-423	219	3	decision	decision	NOUN
ftr-423	219	4	confirmed	confirm	VERB
ftr-423	219	5	that	that	SCONJ
ftr-423	219	6	state	state	NOUN
ftr-423	219	7	community	community	NOUN
ftr-423	219	8	property	property	NOUN
ftr-423	219	9	law	law	NOUN
ftr-423	219	10	accomplished	accomplish	VERB
ftr-423	219	11	spousal	spousal	ADJ
ftr-423	219	12	income	income	NOUN
ftr-423	219	13	splitting	splitting	NOUN
ftr-423	219	14	without	without	ADP
ftr-423	219	15	gift	gift	NOUN
ftr-423	219	16	tax	tax	NOUN
ftr-423	219	17	consequences	consequence	NOUN
ftr-423	219	18	.	.	PUNCT
ftr-423	220	1	for	for	ADP
ftr-423	220	2	that	that	DET
ftr-423	220	3	reason	reason	NOUN
ftr-423	220	4	,	,	PUNCT
ftr-423	220	5	community	community	NOUN
ftr-423	220	6	property	property	NOUN
ftr-423	220	7	resident	resident	NOUN
ftr-423	220	8	spouses	spouse	NOUN
ftr-423	220	9	enjoyed	enjoy	VERB
ftr-423	220	10	favorable	favorable	ADJ
ftr-423	220	11	tax	tax	NOUN
ftr-423	220	12	treatment	treatment	NOUN
ftr-423	220	13	compared	compare	VERB
ftr-423	220	14	with	with	ADP
ftr-423	220	15	their	their	PRON
ftr-423	220	16	common	common	ADJ
ftr-423	220	17	law	law	NOUN
ftr-423	220	18	counterparts27	counterparts27	NOUN
ftr-423	220	19	from	from	ADP
ftr-423	220	20	1930	1930	NUM
ftr-423	220	21	until	until	ADP
ftr-423	220	22	1948	1948	NUM
ftr-423	220	23	,	,	PUNCT
ftr-423	220	24	when	when	SCONJ
ftr-423	220	25	congress	congress	PROPN
ftr-423	220	26	authorized	authorize	VERB
ftr-423	220	27	income	income	NOUN
ftr-423	220	28	splitting	splitting	NOUN
ftr-423	220	29	by	by	ADP
ftr-423	220	30	means	mean	NOUN
ftr-423	220	31	of	of	ADP
ftr-423	220	32	the	the	DET
ftr-423	220	33	joint	joint	ADJ
ftr-423	220	34	income	income	NOUN
ftr-423	220	35	tax	tax	NOUN
ftr-423	220	36	return	return	NOUN
ftr-423	220	37	.	.	PUNCT
ftr-423	221	1	b.	b.	PROPN
ftr-423	221	2	horizontal	horizontal	PROPN
ftr-423	221	3	equity	equity	PROPN
ftr-423	221	4	,	,	PUNCT
ftr-423	221	5	joint	joint	ADJ
ftr-423	221	6	income	income	NOUN
ftr-423	221	7	tax	tax	NOUN
ftr-423	221	8	returns	return	NOUN
ftr-423	221	9	and	and	CCONJ
ftr-423	221	10	the	the	DET
ftr-423	221	11	wealth	wealth	NOUN
ftr-423	221	12	transfer	transfer	NOUN
ftr-423	221	13	tax	tax	NOUN
ftr-423	221	14	marital	marital	ADJ
ftr-423	221	15	deduction	deduction	NOUN
ftr-423	221	16	in	in	ADP
ftr-423	221	17	1948	1948	NUM
ftr-423	221	18	congress	congress	PROPN
ftr-423	221	19	altered	alter	VERB
ftr-423	221	20	the	the	DET
ftr-423	221	21	income	income	NOUN
ftr-423	221	22	,	,	PUNCT
ftr-423	221	23	estate	estate	NOUN
ftr-423	221	24	and	and	CCONJ
ftr-423	221	25	gift	gift	NOUN
ftr-423	221	26	tax	tax	NOUN
ftr-423	221	27	laws	law	NOUN
ftr-423	221	28	in	in	ADP
ftr-423	221	29	response	response	NOUN
ftr-423	221	30	to	to	ADP
ftr-423	221	31	the	the	DET
ftr-423	221	32	poe	poe	PROPN
ftr-423	221	33	court	court	PROPN
ftr-423	221	34	’s	’s	PART
ftr-423	221	35	exposure	exposure	NOUN
ftr-423	221	36	of	of	ADP
ftr-423	221	37	the	the	DET
ftr-423	221	38	disparities	disparity	NOUN
ftr-423	221	39	in	in	ADP
ftr-423	221	40	the	the	DET
ftr-423	221	41	federal	federal	ADJ
ftr-423	221	42	tax	tax	NOUN
ftr-423	221	43	treatment	treatment	NOUN
ftr-423	221	44	of	of	ADP
ftr-423	221	45	married	married	ADJ
ftr-423	221	46	couples	couple	NOUN
ftr-423	221	47	in	in	ADP
ftr-423	221	48	common	common	ADJ
ftr-423	221	49	law	law	NOUN
ftr-423	221	50	and	and	CCONJ
ftr-423	221	51	community	community	NOUN
ftr-423	221	52	property	property	NOUN
ftr-423	221	53	jurisdictions.28	jurisdictions.28	NOUN
ftr-423	221	54	in	in	ADP
ftr-423	221	55	its	its	PRON
ftr-423	221	56	report	report	NOUN
ftr-423	221	57	accompanying	accompany	VERB
ftr-423	221	58	the	the	DET
ftr-423	221	59	revenue	revenue	NOUN
ftr-423	221	60	act	act	NOUN
ftr-423	221	61	of	of	ADP
ftr-423	221	62	1948,29	1948,29	PROPN
ftr-423	221	63	the	the	DET
ftr-423	221	64	2004	2004	NUM
ftr-423	221	65	one	one	NUM
ftr-423	221	66	flesh	flesh	NOUN
ftr-423	221	67	,	,	PUNCT
ftr-423	221	68	two	two	NUM
ftr-423	221	69	taxpayers	taxpayer	NOUN
ftr-423	221	70	765	765	NUM
ftr-423	221	71	taxation	taxation	NOUN
ftr-423	221	72	,	,	PUNCT
ftr-423	221	73	spouse	spouse	NOUN
ftr-423	221	74	1	1	NUM
ftr-423	221	75	’s	’s	PART
ftr-423	221	76	estate	estate	NOUN
ftr-423	221	77	would	would	AUX
ftr-423	221	78	owe	owe	VERB
ftr-423	221	79	$	$	SYM
ftr-423	221	80	50,000	50,000	NUM
ftr-423	221	81	in	in	ADP
ftr-423	221	82	estate	estate	NOUN
ftr-423	221	83	tax	tax	NOUN
ftr-423	221	84	(	(	PUNCT
ftr-423	221	85	50	50	NUM
ftr-423	221	86	%	%	NOUN
ftr-423	221	87	of	of	ADP
ftr-423	221	88	$	$	SYM
ftr-423	221	89	100,000	100,000	NUM
ftr-423	221	90	)	)	PUNCT
ftr-423	221	91	.	.	PUNCT
ftr-423	222	1	if	if	SCONJ
ftr-423	222	2	,	,	PUNCT
ftr-423	222	3	however	however	ADV
ftr-423	222	4	,	,	PUNCT
ftr-423	222	5	same	same	ADJ
ftr-423	222	6	couple	couple	NOUN
ftr-423	222	7	resided	reside	VERB
ftr-423	222	8	in	in	ADP
ftr-423	222	9	a	a	DET
ftr-423	222	10	community	community	NOUN
ftr-423	222	11	property	property	NOUN
ftr-423	222	12	jurisdiction	jurisdiction	NOUN
ftr-423	222	13	where	where	SCONJ
ftr-423	222	14	the	the	DET
ftr-423	222	15	$	$	SYM
ftr-423	222	16	100,000	100,000	NUM
ftr-423	222	17	was	be	AUX
ftr-423	222	18	a	a	DET
ftr-423	222	19	community	community	NOUN
ftr-423	222	20	asset	asset	NOUN
ftr-423	222	21	,	,	PUNCT
ftr-423	222	22	spouse	spouse	NOUN
ftr-423	222	23	1	1	NUM
ftr-423	222	24	’s	’s	PART
ftr-423	222	25	gross	gross	ADJ
ftr-423	222	26	estate	estate	NOUN
ftr-423	222	27	would	would	AUX
ftr-423	222	28	be	be	AUX
ftr-423	222	29	one	one	NUM
ftr-423	222	30	-	-	PUNCT
ftr-423	222	31	half	half	NOUN
ftr-423	222	32	of	of	ADP
ftr-423	222	33	$	$	SYM
ftr-423	222	34	100,000	100,000	NUM
ftr-423	222	35	,	,	PUNCT
ftr-423	222	36	or	or	CCONJ
ftr-423	222	37	$	$	SYM
ftr-423	222	38	50,000	50,000	NUM
ftr-423	222	39	.	.	PUNCT
ftr-423	223	1	even	even	ADV
ftr-423	223	2	if	if	SCONJ
ftr-423	223	3	spouse	spouse	NOUN
ftr-423	223	4	1	1	NUM
ftr-423	223	5	held	hold	VERB
ftr-423	223	6	the	the	DET
ftr-423	223	7	$	$	SYM
ftr-423	223	8	100,000	100,000	NUM
ftr-423	223	9	in	in	ADP
ftr-423	223	10	a	a	DET
ftr-423	223	11	bank	bank	NOUN
ftr-423	223	12	account	account	NOUN
ftr-423	223	13	titled	title	VERB
ftr-423	223	14	in	in	ADP
ftr-423	223	15	spouse	spouse	NOUN
ftr-423	223	16	1	1	NUM
ftr-423	223	17	’s	’s	PART
ftr-423	223	18	sole	sole	ADJ
ftr-423	223	19	name	name	NOUN
ftr-423	223	20	,	,	PUNCT
ftr-423	223	21	by	by	ADP
ftr-423	223	22	operation	operation	NOUN
ftr-423	223	23	of	of	ADP
ftr-423	223	24	state	state	NOUN
ftr-423	223	25	law	law	NOUN
ftr-423	223	26	,	,	PUNCT
ftr-423	223	27	spouse	spouse	NOUN
ftr-423	223	28	1	1	NUM
ftr-423	223	29	legally	legally	ADV
ftr-423	223	30	owned	own	VERB
ftr-423	223	31	(	(	PUNCT
ftr-423	223	32	and	and	CCONJ
ftr-423	223	33	could	could	AUX
ftr-423	223	34	dispose	dispose	VERB
ftr-423	223	35	of	of	ADP
ftr-423	223	36	at	at	ADP
ftr-423	223	37	his	his	PRON
ftr-423	223	38	death	death	NOUN
ftr-423	223	39	)	)	PUNCT
ftr-423	223	40	only	only	ADV
ftr-423	223	41	$	$	SYM
ftr-423	223	42	50,000	50,000	NUM
ftr-423	223	43	.	.	PUNCT
ftr-423	224	1	the	the	DET
ftr-423	224	2	other	other	ADJ
ftr-423	224	3	$	$	SYM
ftr-423	224	4	50,000	50,000	NUM
ftr-423	224	5	already	already	ADV
ftr-423	224	6	belonged	belong	VERB
ftr-423	224	7	to	to	PART
ftr-423	224	8	spouse	spouse	VERB
ftr-423	224	9	2	2	NUM
ftr-423	224	10	.	.	PUNCT
ftr-423	224	11	again	again	ADV
ftr-423	224	12	assuming	assume	VERB
ftr-423	224	13	an	an	DET
ftr-423	224	14	estate	estate	NOUN
ftr-423	224	15	tax	tax	NOUN
ftr-423	224	16	rate	rate	NOUN
ftr-423	224	17	of	of	ADP
ftr-423	224	18	50	50	NUM
ftr-423	224	19	%	%	NOUN
ftr-423	224	20	,	,	PUNCT
ftr-423	224	21	spouse	spouse	NOUN
ftr-423	224	22	1	1	NUM
ftr-423	224	23	’s	’s	PART
ftr-423	224	24	estate	estate	NOUN
ftr-423	224	25	would	would	AUX
ftr-423	224	26	owe	owe	VERB
ftr-423	224	27	$	$	SYM
ftr-423	224	28	25	25	NUM
ftr-423	224	29	,	,	PUNCT
ftr-423	224	30	000	000	NUM
ftr-423	224	31	(	(	PUNCT
ftr-423	224	32	50	50	NUM
ftr-423	224	33	%	%	NOUN
ftr-423	224	34	of	of	ADP
ftr-423	224	35	$	$	SYM
ftr-423	224	36	50,000	50,000	NUM
ftr-423	224	37	)	)	PUNCT
ftr-423	224	38	.	.	PUNCT
ftr-423	225	1	this	this	PRON
ftr-423	225	2	is	be	AUX
ftr-423	225	3	one	one	NUM
ftr-423	225	4	-	-	PUNCT
ftr-423	225	5	half	half	NOUN
ftr-423	225	6	of	of	ADP
ftr-423	225	7	the	the	DET
ftr-423	225	8	tax	tax	NOUN
ftr-423	225	9	imposed	impose	VERB
ftr-423	225	10	if	if	SCONJ
ftr-423	225	11	spouse	spouse	NOUN
ftr-423	225	12	1	1	NUM
ftr-423	225	13	had	have	AUX
ftr-423	225	14	resided	reside	VERB
ftr-423	225	15	in	in	ADP
ftr-423	225	16	a	a	DET
ftr-423	225	17	common	common	ADJ
ftr-423	225	18	law	law	NOUN
ftr-423	225	19	jurisdiction	jurisdiction	NOUN
ftr-423	225	20	(	(	PUNCT
ftr-423	225	21	$	$	SYM
ftr-423	225	22	50,000	50,000	NUM
ftr-423	225	23	)	)	PUNCT
ftr-423	225	24	.	.	PUNCT
ftr-423	226	1	compare	compare	VERB
ftr-423	226	2	as	as	SCONJ
ftr-423	226	3	follows	follow	VERB
ftr-423	226	4	:	:	PUNCT
ftr-423	226	5	common	common	ADJ
ftr-423	226	6	law	law	NOUN
ftr-423	226	7	jurisdiction	jurisdiction	NOUN
ftr-423	226	8	community	community	NOUN
ftr-423	226	9	property	property	NOUN
ftr-423	226	10	jurisdiction	jurisdiction	NOUN
ftr-423	226	11	spouse	spouse	NOUN
ftr-423	226	12	1	1	NUM
ftr-423	226	13	spouse	spouse	NOUN
ftr-423	226	14	2	2	NUM
ftr-423	226	15	spouse	spouse	NOUN
ftr-423	226	16	1	1	NUM
ftr-423	226	17	spouse	spouse	NOUN
ftr-423	226	18	2	2	NUM
ftr-423	226	19	assets	asset	NOUN
ftr-423	226	20	at	at	ADP
ftr-423	226	21	death	death	NOUN
ftr-423	226	22	$	$	SYM
ftr-423	226	23	100,000	100,000	NUM
ftr-423	226	24	$	$	SYM
ftr-423	226	25	0	0	NUM
ftr-423	226	26	$	$	SYM
ftr-423	226	27	50,000	50,000	NUM
ftr-423	226	28	$	$	SYM
ftr-423	226	29	50,000	50,000	NUM
ftr-423	226	30	estate	estate	NOUN
ftr-423	226	31	taxes	taxis	NOUN
ftr-423	226	32	(	(	PUNCT
ftr-423	226	33	50	50	NUM
ftr-423	226	34	%	%	NOUN
ftr-423	226	35	)	)	PUNCT
ftr-423	226	36	(	(	PUNCT
ftr-423	226	37	50,000	50,000	NUM
ftr-423	226	38	)	)	PUNCT
ftr-423	226	39	(	(	PUNCT
ftr-423	226	40	25,000	25,000	NUM
ftr-423	226	41	)	)	PUNCT
ftr-423	226	42	0	0	NUM
ftr-423	226	43	net	net	ADJ
ftr-423	226	44	estate	estate	NOUN
ftr-423	226	45	50,000	50,000	NUM
ftr-423	226	46	25,000	25,000	NUM
ftr-423	226	47	50,000	50,000	NUM
ftr-423	226	48	bequest	bequ	ADJ
ftr-423	226	49	to	to	PART
ftr-423	226	50	spouse	spouse	VERB
ftr-423	226	51	2	2	NUM
ftr-423	226	52	(	(	PUNCT
ftr-423	226	53	50,000	50,000	NUM
ftr-423	226	54	)	)	PUNCT
ftr-423	226	55	50,000	50,000	NUM
ftr-423	226	56	(	(	PUNCT
ftr-423	226	57	25,000	25,000	NUM
ftr-423	226	58	)	)	PUNCT
ftr-423	226	59	25,000	25,000	NUM
ftr-423	226	60	net	net	ADJ
ftr-423	226	61	assets	asset	NOUN
ftr-423	226	62	0	0	NUM
ftr-423	226	63	$	$	SYM
ftr-423	226	64	50,000	50,000	NUM
ftr-423	226	65	$	$	SYM
ftr-423	226	66	75,000	75,000	NUM
ftr-423	226	67	to	to	PART
ftr-423	226	68	achieve	achieve	VERB
ftr-423	226	69	a	a	DET
ftr-423	226	70	$	$	SYM
ftr-423	226	71	50,000	50,000	NUM
ftr-423	226	72	gross	gross	ADJ
ftr-423	226	73	estate	estate	NOUN
ftr-423	226	74	,	,	PUNCT
ftr-423	226	75	common	common	ADJ
ftr-423	226	76	law	law	NOUN
ftr-423	226	77	resident	resident	NOUN
ftr-423	226	78	spouse	spouse	NOUN
ftr-423	226	79	1	1	NUM
ftr-423	226	80	would	would	AUX
ftr-423	226	81	have	have	AUX
ftr-423	226	82	needed	need	VERB
ftr-423	226	83	to	to	PART
ftr-423	226	84	consume	consume	VERB
ftr-423	226	85	or	or	CCONJ
ftr-423	226	86	give	give	VERB
ftr-423	226	87	away	away	ADP
ftr-423	226	88	a	a	DET
ftr-423	226	89	portion	portion	NOUN
ftr-423	226	90	of	of	ADP
ftr-423	226	91	the	the	DET
ftr-423	226	92	$	$	SYM
ftr-423	226	93	100,000	100,000	NUM
ftr-423	226	94	to	to	PART
ftr-423	226	95	spouse	spouse	VERB
ftr-423	226	96	2	2	NUM
ftr-423	226	97	or	or	CCONJ
ftr-423	226	98	to	to	ADP
ftr-423	226	99	others	other	NOUN
ftr-423	226	100	.	.	PUNCT
ftr-423	227	1	prior	prior	ADV
ftr-423	227	2	to	to	ADP
ftr-423	227	3	the	the	DET
ftr-423	227	4	institution	institution	NOUN
ftr-423	227	5	of	of	ADP
ftr-423	227	6	the	the	DET
ftr-423	227	7	marital	marital	ADJ
ftr-423	227	8	deduction	deduction	NOUN
ftr-423	227	9	,	,	PUNCT
ftr-423	227	10	any	any	DET
ftr-423	227	11	lifetime	lifetime	NOUN
ftr-423	227	12	gifts	gift	NOUN
ftr-423	227	13	by	by	ADP
ftr-423	227	14	spouse	spouse	NOUN
ftr-423	227	15	1	1	NUM
ftr-423	227	16	would	would	AUX
ftr-423	227	17	be	be	AUX
ftr-423	227	18	subject	subject	ADJ
ftr-423	227	19	to	to	ADP
ftr-423	227	20	gift	gift	NOUN
ftr-423	227	21	tax	tax	NOUN
ftr-423	227	22	.	.	PUNCT
ftr-423	228	1	if	if	SCONJ
ftr-423	228	2	the	the	DET
ftr-423	228	3	gift	gift	NOUN
ftr-423	228	4	tax	tax	NOUN
ftr-423	228	5	rate	rate	NOUN
ftr-423	228	6	were	be	AUX
ftr-423	228	7	,	,	PUNCT
ftr-423	228	8	say	say	INTJ
ftr-423	228	9	,	,	PUNCT
ftr-423	228	10	50	50	NUM
ftr-423	228	11	%	%	NOUN
ftr-423	228	12	,	,	PUNCT
ftr-423	228	13	common	common	ADJ
ftr-423	228	14	law	law	NOUN
ftr-423	228	15	residing	residing	NOUN
ftr-423	228	16	spouse	spouse	NOUN
ftr-423	228	17	1	1	NUM
ftr-423	228	18	with	with	ADP
ftr-423	228	19	assets	asset	NOUN
ftr-423	228	20	$	$	SYM
ftr-423	228	21	100,000	100,000	NUM
ftr-423	228	22	could	could	AUX
ftr-423	228	23	make	make	VERB
ftr-423	228	24	a	a	DET
ftr-423	228	25	taxable	taxable	ADJ
ftr-423	228	26	gift	gift	NOUN
ftr-423	228	27	of	of	ADP
ftr-423	228	28	$	$	SYM
ftr-423	228	29	33,333	33,333	NUM
ftr-423	228	30	.	.	PUNCT
ftr-423	229	1	spouse	spouse	NOUN
ftr-423	229	2	1	1	NUM
ftr-423	229	3	then	then	ADV
ftr-423	229	4	would	would	AUX
ftr-423	229	5	pay	pay	VERB
ftr-423	229	6	a	a	DET
ftr-423	229	7	gift	gift	NOUN
ftr-423	229	8	tax	tax	NOUN
ftr-423	229	9	of	of	ADP
ftr-423	229	10	$	$	SYM
ftr-423	229	11	16,667	16,667	NUM
ftr-423	229	12	(	(	PUNCT
ftr-423	229	13	rounded	rounded	ADJ
ftr-423	229	14	)	)	PUNCT
ftr-423	229	15	(	(	PUNCT
ftr-423	229	16	50	50	NUM
ftr-423	229	17	%	%	NOUN
ftr-423	229	18	of	of	ADP
ftr-423	229	19	$	$	SYM
ftr-423	229	20	33,333	33,333	NUM
ftr-423	229	21	)	)	PUNCT
ftr-423	229	22	.	.	PUNCT
ftr-423	230	1	spouse	spouse	NOUN
ftr-423	230	2	1	1	NUM
ftr-423	230	3	would	would	AUX
ftr-423	230	4	then	then	ADV
ftr-423	230	5	have	have	VERB
ftr-423	230	6	a	a	DET
ftr-423	230	7	remaining	remain	VERB
ftr-423	230	8	gross	gross	ADJ
ftr-423	230	9	estate	estate	NOUN
ftr-423	230	10	of	of	ADP
ftr-423	230	11	$	$	SYM
ftr-423	230	12	50,000	50,000	NUM
ftr-423	230	13	(	(	PUNCT
ftr-423	230	14	$	$	SYM
ftr-423	230	15	100,000	100,000	NUM
ftr-423	230	16	minus	minus	CCONJ
ftr-423	230	17	$	$	SYM
ftr-423	230	18	33,333	33,333	NUM
ftr-423	230	19	minus	minus	CCONJ
ftr-423	230	20	$	$	SYM
ftr-423	230	21	16,667	16,667	NUM
ftr-423	230	22	)	)	PUNCT
ftr-423	230	23	and	and	CCONJ
ftr-423	230	24	estate	estate	NOUN
ftr-423	230	25	tax	tax	NOUN
ftr-423	230	26	bill	bill	NOUN
ftr-423	230	27	of	of	ADP
ftr-423	230	28	$	$	SYM
ftr-423	230	29	25,000	25,000	NUM
ftr-423	230	30	(	(	PUNCT
ftr-423	230	31	50	50	NUM
ftr-423	230	32	%	%	NOUN
ftr-423	230	33	of	of	ADP
ftr-423	230	34	the	the	DET
ftr-423	230	35	remaining	remain	VERB
ftr-423	230	36	gross	gross	ADJ
ftr-423	230	37	estate	estate	NOUN
ftr-423	230	38	)	)	PUNCT
ftr-423	230	39	.	.	PUNCT
ftr-423	231	1	spouse	spouse	NOUN
ftr-423	231	2	2	2	NUM
ftr-423	231	3	would	would	AUX
ftr-423	231	4	have	have	VERB
ftr-423	231	5	total	total	ADJ
ftr-423	231	6	assets	asset	NOUN
ftr-423	231	7	of	of	ADP
ftr-423	231	8	$	$	SYM
ftr-423	231	9	58,333	58,333	NUM
ftr-423	231	10	(	(	PUNCT
ftr-423	231	11	$	$	SYM
ftr-423	231	12	33,333	33,333	NUM
ftr-423	231	13	received	receive	VERB
ftr-423	231	14	during	during	ADP
ftr-423	231	15	spouse	spouse	NOUN
ftr-423	231	16	1	1	NUM
ftr-423	231	17	’s	’s	PART
ftr-423	231	18	lifetime	lifetime	NOUN
ftr-423	231	19	plus	plus	CCONJ
ftr-423	231	20	$	$	SYM
ftr-423	231	21	50,000	50,000	NUM
ftr-423	231	22	upon	upon	SCONJ
ftr-423	231	23	spouse	spouse	NOUN
ftr-423	231	24	1	1	NUM
ftr-423	231	25	’s	’s	PART
ftr-423	231	26	death	death	NOUN
ftr-423	231	27	)	)	PUNCT
ftr-423	231	28	.	.	PUNCT
ftr-423	232	1	note	note	VERB
ftr-423	232	2	that	that	SCONJ
ftr-423	232	3	community	community	NOUN
ftr-423	232	4	property	property	NOUN
ftr-423	232	5	resident	resident	NOUN
ftr-423	232	6	spouse	spouse	NOUN
ftr-423	232	7	1	1	NUM
ftr-423	232	8	did	do	AUX
ftr-423	232	9	not	not	PART
ftr-423	232	10	have	have	VERB
ftr-423	232	11	to	to	PART
ftr-423	232	12	make	make	VERB
ftr-423	232	13	any	any	DET
ftr-423	232	14	lifetime	lifetime	NOUN
ftr-423	232	15	taxable	taxable	ADJ
ftr-423	232	16	transfers	transfer	NOUN
ftr-423	232	17	to	to	PART
ftr-423	232	18	achieve	achieve	VERB
ftr-423	232	19	the	the	DET
ftr-423	232	20	gross	gross	ADJ
ftr-423	232	21	estate	estate	NOUN
ftr-423	232	22	of	of	ADP
ftr-423	232	23	$	$	SYM
ftr-423	232	24	50,000	50,000	NUM
ftr-423	232	25	;	;	PUNCT
ftr-423	232	26	state	state	NOUN
ftr-423	232	27	law	law	NOUN
ftr-423	232	28	effected	effect	VERB
ftr-423	232	29	spouse	spouse	NOUN
ftr-423	232	30	2	2	NUM
ftr-423	232	31	’s	’s	PART
ftr-423	232	32	ownership	ownership	NOUN
ftr-423	232	33	of	of	ADP
ftr-423	232	34	$	$	SYM
ftr-423	232	35	50,000	50,000	NUM
ftr-423	232	36	.	.	PUNCT
ftr-423	233	1	at	at	ADP
ftr-423	233	2	death	death	NOUN
ftr-423	233	3	,	,	PUNCT
ftr-423	233	4	spouse	spouse	NOUN
ftr-423	233	5	1	1	NUM
ftr-423	233	6	would	would	AUX
ftr-423	233	7	transfer	transfer	VERB
ftr-423	233	8	$	$	SYM
ftr-423	233	9	50,000	50,000	NUM
ftr-423	233	10	net	net	NOUN
ftr-423	233	11	to	to	PART
ftr-423	233	12	spouse	spouse	NOUN
ftr-423	233	13	2	2	NUM
ftr-423	233	14	.	.	PUNCT
ftr-423	233	15	spouse	spouse	NOUN
ftr-423	233	16	2	2	NUM
ftr-423	233	17	would	would	AUX
ftr-423	233	18	have	have	VERB
ftr-423	233	19	total	total	ADJ
ftr-423	233	20	assets	asset	NOUN
ftr-423	233	21	of	of	ADP
ftr-423	233	22	$	$	SYM
ftr-423	233	23	75,000	75,000	NUM
ftr-423	233	24	.	.	PUNCT
ftr-423	234	1	compare	compare	VERB
ftr-423	234	2	as	as	SCONJ
ftr-423	234	3	follows	follow	VERB
ftr-423	234	4	:	:	PUNCT
ftr-423	234	5	common	common	ADJ
ftr-423	234	6	law	law	NOUN
ftr-423	234	7	jurisdiction	jurisdiction	NOUN
ftr-423	234	8	community	community	NOUN
ftr-423	234	9	property	property	NOUN
ftr-423	234	10	jurisdiction	jurisdiction	NOUN
ftr-423	234	11	spouse	spouse	NOUN
ftr-423	234	12	1	1	NUM
ftr-423	234	13	spouse	spouse	NOUN
ftr-423	234	14	2	2	NUM
ftr-423	234	15	spouse	spouse	NOUN
ftr-423	234	16	1	1	NUM
ftr-423	234	17	spouse	spouse	NOUN
ftr-423	234	18	2	2	NUM
ftr-423	234	19	assets	asset	NOUN
ftr-423	234	20	at	at	ADP
ftr-423	234	21	inception	inception	ADJ
ftr-423	234	22	$	$	SYM
ftr-423	234	23	100,000	100,000	NUM
ftr-423	234	24	$	$	SYM
ftr-423	234	25	0	0	NUM
ftr-423	234	26	$	$	SYM
ftr-423	234	27	50,000	50,000	NUM
ftr-423	234	28	$	$	SYM
ftr-423	234	29	50,000	50,000	NUM
ftr-423	234	30	lifetime	lifetime	NOUN
ftr-423	234	31	transfers	transfer	NOUN
ftr-423	234	32	(	(	PUNCT
ftr-423	234	33	33,333	33,333	NUM
ftr-423	234	34	)	)	PUNCT
ftr-423	234	35	33,333	33,333	NUM
ftr-423	234	36	gift	gift	NOUN
ftr-423	234	37	taxes	taxis	NOUN
ftr-423	234	38	(	(	PUNCT
ftr-423	234	39	50	50	NUM
ftr-423	234	40	%	%	NOUN
ftr-423	234	41	)	)	PUNCT
ftr-423	234	42	(	(	PUNCT
ftr-423	234	43	16,667	16,667	NUM
ftr-423	234	44	)	)	PUNCT
ftr-423	234	45	0	0	NUM
ftr-423	234	46	gross	gross	ADJ
ftr-423	234	47	assets	asset	NOUN
ftr-423	234	48	at	at	ADP
ftr-423	234	49	death	death	NOUN
ftr-423	234	50	50,000	50,000	NUM
ftr-423	234	51	50,000	50,000	NUM
ftr-423	234	52	estate	estate	NOUN
ftr-423	234	53	taxes	taxis	NOUN
ftr-423	234	54	(	(	PUNCT
ftr-423	234	55	50	50	NUM
ftr-423	234	56	%	%	NOUN
ftr-423	234	57	)	)	PUNCT
ftr-423	234	58	(	(	PUNCT
ftr-423	234	59	25,000	25,000	NUM
ftr-423	234	60	)	)	PUNCT
ftr-423	234	61	(	(	PUNCT
ftr-423	234	62	25,000	25,000	NUM
ftr-423	234	63	)	)	PUNCT
ftr-423	234	64	0	0	NUM
ftr-423	234	65	net	net	ADJ
ftr-423	234	66	estate	estate	NOUN
ftr-423	234	67	25,000	25,000	NUM
ftr-423	234	68	25,000	25,000	NUM
ftr-423	234	69	50,000	50,000	NUM
ftr-423	234	70	bequest	bequ	ADJ
ftr-423	234	71	to	to	PART
ftr-423	234	72	spouse	spouse	VERB
ftr-423	234	73	2	2	NUM
ftr-423	234	74	(	(	PUNCT
ftr-423	234	75	25,000	25,000	NUM
ftr-423	234	76	)	)	PUNCT
ftr-423	234	77	25,000	25,000	NUM
ftr-423	234	78	(	(	PUNCT
ftr-423	234	79	25,000	25,000	NUM
ftr-423	234	80	)	)	PUNCT
ftr-423	234	81	25,000	25,000	NUM
ftr-423	234	82	net	net	ADJ
ftr-423	234	83	assets	asset	NOUN
ftr-423	234	84	0	0	NUM
ftr-423	234	85	$	$	SYM
ftr-423	234	86	58,333	58,333	NUM
ftr-423	234	87	0	0	NUM
ftr-423	234	88	$	$	SYM
ftr-423	234	89	75,000	75,000	NUM
ftr-423	234	90	29	29	NUM
ftr-423	234	91	.	.	PUNCT
ftr-423	235	1	pub	pub	NOUN
ftr-423	235	2	.	.	PUNCT
ftr-423	236	1	l.	l.	PROPN
ftr-423	236	2	no	no	INTJ
ftr-423	236	3	.	.	PROPN
ftr-423	237	1	80	80	NUM
ftr-423	237	2	-	-	SYM
ftr-423	237	3	471	471	NUM
ftr-423	237	4	,	,	PUNCT
ftr-423	237	5	62	62	NUM
ftr-423	237	6	stat	stat	NOUN
ftr-423	237	7	.	.	PUNCT
ftr-423	238	1	110	110	NUM
ftr-423	238	2	,	,	PUNCT
ftr-423	238	3	reprinted	reprint	VERB
ftr-423	238	4	in	in	ADP
ftr-423	238	5	1948	1948	NUM
ftr-423	238	6	-	-	SYM
ftr-423	238	7	1	1	NUM
ftr-423	238	8	c.b	c.b	PROPN
ftr-423	238	9	.	.	PROPN
ftr-423	238	10	211	211	NUM
ftr-423	238	11	.	.	PUNCT
ftr-423	239	1	senate	senate	PROPN
ftr-423	239	2	finance	finance	PROPN
ftr-423	239	3	committee	committee	PROPN
ftr-423	239	4	acknowledged	acknowledge	VERB
ftr-423	239	5	the	the	DET
ftr-423	239	6	likelihood	likelihood	NOUN
ftr-423	239	7	that	that	SCONJ
ftr-423	239	8	several	several	ADJ
ftr-423	239	9	states	state	NOUN
ftr-423	239	10	would	would	AUX
ftr-423	239	11	convert	convert	VERB
ftr-423	239	12	to	to	ADP
ftr-423	239	13	community	community	NOUN
ftr-423	239	14	property	property	NOUN
ftr-423	239	15	systems	system	NOUN
ftr-423	239	16	so	so	SCONJ
ftr-423	239	17	that	that	SCONJ
ftr-423	239	18	their	their	PRON
ftr-423	239	19	citizens	citizen	NOUN
ftr-423	239	20	would	would	AUX
ftr-423	239	21	experience	experience	VERB
ftr-423	239	22	no	no	DET
ftr-423	239	23	financial	financial	ADJ
ftr-423	239	24	disadvantage	disadvantage	NOUN
ftr-423	239	25	:	:	PUNCT
ftr-423	239	26	766	766	NUM
ftr-423	239	27	florida	florida	PROPN
ftr-423	239	28	tax	tax	NOUN
ftr-423	239	29	review	review	NOUN
ftr-423	239	30	[	[	X
ftr-423	239	31	vol	vol	NOUN
ftr-423	239	32	.	.	PUNCT
ftr-423	239	33	6:8	6:8	NUM
ftr-423	239	34	30	30	NUM
ftr-423	239	35	.	.	PUNCT
ftr-423	240	1	s.	s.	PROPN
ftr-423	240	2	rep	rep	PROPN
ftr-423	240	3	.	.	PROPN
ftr-423	241	1	no	no	PROPN
ftr-423	241	2	.	.	NOUN
ftr-423	241	3	1013	1013	NUM
ftr-423	241	4	,	,	PUNCT
ftr-423	241	5	at	at	ADP
ftr-423	241	6	302	302	NUM
ftr-423	241	7	-	-	SYM
ftr-423	241	8	03	03	NUM
ftr-423	241	9	.	.	PUNCT
ftr-423	242	1	31	31	NUM
ftr-423	242	2	.	.	PUNCT
ftr-423	243	1	i	i	PRON
ftr-423	243	2	d.	d.	PROPN
ftr-423	243	3	at	at	ADP
ftr-423	243	4	302	302	NUM
ftr-423	243	5	.	.	PUNCT
ftr-423	243	6	32	32	NUM
ftr-423	243	7	.	.	PUNCT
ftr-423	244	1	daniel	daniel	PROPN
ftr-423	244	2	q.	q.	PROPN
ftr-423	244	3	posin	posin	PROPN
ftr-423	244	4	&	&	CCONJ
ftr-423	244	5	donald	donald	PROPN
ftr-423	244	6	b.	b.	PROPN
ftr-423	244	7	tobin	tobin	PROPN
ftr-423	244	8	,	,	PUNCT
ftr-423	244	9	principles	principle	NOUN
ftr-423	244	10	of	of	ADP
ftr-423	244	11	federal	federal	ADJ
ftr-423	244	12	income	income	NOUN
ftr-423	244	13	taxation	taxation	NOUN
ftr-423	244	14	26	26	NUM
ftr-423	244	15	(	(	PUNCT
ftr-423	244	16	6th	6th	ADJ
ftr-423	244	17	ed	ed	NOUN
ftr-423	244	18	.	.	PROPN
ftr-423	244	19	2003	2003	NUM
ftr-423	244	20	)	)	PUNCT
ftr-423	244	21	.	.	PUNCT
ftr-423	245	1	see	see	VERB
ftr-423	245	2	generally	generally	ADV
ftr-423	245	3	walter	walter	PROPN
ftr-423	245	4	j.	j.	PROPN
ftr-423	245	5	blum	blum	PROPN
ftr-423	245	6	&	&	CCONJ
ftr-423	245	7	harry	harry	PROPN
ftr-423	245	8	kalven	kalven	PROPN
ftr-423	245	9	,	,	PUNCT
ftr-423	245	10	jr	jr	PROPN
ftr-423	245	11	.	.	PROPN
ftr-423	245	12	,	,	PUNCT
ftr-423	245	13	the	the	DET
ftr-423	245	14	uneasy	uneasy	ADJ
ftr-423	245	15	case	case	NOUN
ftr-423	245	16	for	for	ADP
ftr-423	245	17	progressive	progressive	ADJ
ftr-423	245	18	taxation	taxation	NOUN
ftr-423	245	19	,	,	PUNCT
ftr-423	245	20	19	19	NUM
ftr-423	245	21	u	u	NOUN
ftr-423	245	22	.	.	PUNCT
ftr-423	246	1	chi	chi	PROPN
ftr-423	246	2	.	.	PUNCT
ftr-423	247	1	l.	l.	PROPN
ftr-423	247	2	rev	rev	PROPN
ftr-423	247	3	.	.	PROPN
ftr-423	248	1	417	417	NUM
ftr-423	248	2	(	(	PUNCT
ftr-423	248	3	1952	1952	NUM
ftr-423	248	4	)	)	PUNCT
ftr-423	248	5	;	;	PUNCT
ftr-423	249	1	walter	walter	PROPN
ftr-423	249	2	j.	j.	PROPN
ftr-423	249	3	blum	blum	PROPN
ftr-423	249	4	,	,	PUNCT
ftr-423	249	5	revisiting	revisit	VERB
ftr-423	249	6	the	the	DET
ftr-423	249	7	uneasy	uneasy	ADJ
ftr-423	249	8	case	case	NOUN
ftr-423	249	9	for	for	ADP
ftr-423	249	10	progressive	progressive	ADJ
ftr-423	249	11	taxation	taxation	NOUN
ftr-423	249	12	,	,	PUNCT
ftr-423	249	13	60	60	NUM
ftr-423	249	14	taxes	taxis	NOUN
ftr-423	249	15	16	16	NUM
ftr-423	249	16	(	(	PUNCT
ftr-423	249	17	1982	1982	NUM
ftr-423	249	18	)	)	PUNCT
ftr-423	249	19	.	.	PUNCT
ftr-423	250	1	33	33	NUM
ftr-423	250	2	.	.	PUNCT
ftr-423	251	1	s.	s.	PROPN
ftr-423	251	2	rep	rep	PROPN
ftr-423	251	3	.	.	PROPN
ftr-423	252	1	no	no	PROPN
ftr-423	253	1	.	.	NOUN
ftr-423	253	2	1013	1013	NUM
ftr-423	253	3	,	,	PUNCT
ftr-423	253	4	at	at	ADP
ftr-423	253	5	302	302	NUM
ftr-423	253	6	.	.	PUNCT
ftr-423	254	1	uniformity	uniformity	NOUN
ftr-423	254	2	is	be	AUX
ftr-423	254	3	a	a	DET
ftr-423	254	4	constitutional	constitutional	ADJ
ftr-423	254	5	requirement	requirement	NOUN
ftr-423	254	6	:	:	PUNCT
ftr-423	254	7	“	"	PUNCT
ftr-423	254	8	[	[	X
ftr-423	254	9	a]ll	a]ll	PRON
ftr-423	254	10	duties	duty	NOUN
ftr-423	254	11	,	,	PUNCT
ftr-423	254	12	imposts	impost	NOUN
ftr-423	254	13	,	,	PUNCT
ftr-423	254	14	and	and	CCONJ
ftr-423	254	15	excised	excise	VERB
ftr-423	254	16	shall	shall	AUX
ftr-423	254	17	be	be	AUX
ftr-423	254	18	uniform	uniform	ADJ
ftr-423	254	19	throughout	throughout	ADP
ftr-423	254	20	the	the	DET
ftr-423	254	21	united	united	PROPN
ftr-423	254	22	states	states	PROPN
ftr-423	254	23	.	.	PUNCT
ftr-423	254	24	”	"	PUNCT
ftr-423	255	1	u.s	u.s	PROPN
ftr-423	255	2	.	.	PROPN
ftr-423	255	3	const	const	PROPN
ftr-423	255	4	.	.	PUNCT
ftr-423	255	5	art	art	NOUN
ftr-423	255	6	.	.	PUNCT
ftr-423	256	1	i	i	PRON
ftr-423	256	2	,	,	PUNCT
ftr-423	256	3	§	§	PROPN
ftr-423	256	4	8	8	NUM
ftr-423	256	5	,	,	PUNCT
ftr-423	256	6	cl	cl	NOUN
ftr-423	256	7	.	.	NOUN
ftr-423	256	8	2	2	NUM
ftr-423	256	9	.	.	NUM
ftr-423	256	10	34	34	NUM
ftr-423	256	11	.	.	PUNCT
ftr-423	257	1	revenue	revenue	NOUN
ftr-423	257	2	act	act	NOUN
ftr-423	257	3	of	of	ADP
ftr-423	257	4	1948	1948	NUM
ftr-423	257	5	,	,	PUNCT
ftr-423	257	6	pub	pub	NOUN
ftr-423	257	7	.	.	PUNCT
ftr-423	258	1	l.	l.	PROPN
ftr-423	258	2	80	80	NUM
ftr-423	258	3	-	-	SYM
ftr-423	258	4	471	471	NUM
ftr-423	258	5	,	,	PUNCT
ftr-423	258	6	§	§	PROPN
ftr-423	258	7	372	372	NUM
ftr-423	258	8	,	,	PUNCT
ftr-423	258	9	62	62	NUM
ftr-423	258	10	stat	stat	NOUN
ftr-423	258	11	.	.	PUNCT
ftr-423	259	1	110	110	NUM
ftr-423	259	2	,	,	PUNCT
ftr-423	259	3	125	125	NUM
ftr-423	259	4	-	-	SYM
ftr-423	259	5	27	27	NUM
ftr-423	259	6	,	,	PUNCT
ftr-423	259	7	reprinted	reprint	VERB
ftr-423	259	8	in	in	ADP
ftr-423	259	9	1948	1948	NUM
ftr-423	259	10	-	-	SYM
ftr-423	259	11	1	1	NUM
ftr-423	259	12	c.b	c.b	PROPN
ftr-423	259	13	.	.	PROPN
ftr-423	259	14	211	211	NUM
ftr-423	259	15	,	,	PUNCT
ftr-423	259	16	223	223	NUM
ftr-423	259	17	-	-	SYM
ftr-423	259	18	24	24	NUM
ftr-423	259	19	;	;	PUNCT
ftr-423	260	1	s.	s.	PROPN
ftr-423	260	2	rep	rep	PROPN
ftr-423	260	3	.	.	PROPN
ftr-423	261	1	no	no	PROPN
ftr-423	261	2	.	.	NOUN
ftr-423	261	3	1013	1013	NUM
ftr-423	261	4	,	,	PUNCT
ftr-423	261	5	at	at	ADP
ftr-423	261	6	303	303	NUM
ftr-423	261	7	-	-	SYM
ftr-423	261	8	06	06	NUM
ftr-423	261	9	.	.	PUNCT
ftr-423	262	1	for	for	ADP
ftr-423	262	2	further	further	ADJ
ftr-423	262	3	discussion	discussion	NOUN
ftr-423	262	4	of	of	ADP
ftr-423	262	5	the	the	DET
ftr-423	262	6	history	history	NOUN
ftr-423	262	7	of	of	ADP
ftr-423	262	8	the	the	DET
ftr-423	262	9	wealth	wealth	NOUN
ftr-423	262	10	transfer	transfer	NOUN
ftr-423	262	11	tax	tax	NOUN
ftr-423	262	12	marital	marital	ADJ
ftr-423	262	13	deduction	deduction	NOUN
ftr-423	262	14	,	,	PUNCT
ftr-423	262	15	see	see	VERB
ftr-423	262	16	,	,	PUNCT
ftr-423	262	17	e.g.	e.g.	ADV
ftr-423	262	18	,	,	PUNCT
ftr-423	262	19	richard	richard	PROPN
ftr-423	262	20	b.	b.	PROPN
ftr-423	262	21	stephens	stephens	PROPN
ftr-423	262	22	et	et	PROPN
ftr-423	262	23	al	al	PROPN
ftr-423	262	24	.	.	PROPN
ftr-423	262	25	,	,	PUNCT
ftr-423	262	26	federal	federal	ADJ
ftr-423	262	27	estate	estate	NOUN
ftr-423	262	28	&	&	CCONJ
ftr-423	262	29	gift	gift	PROPN
ftr-423	262	30	taxation	taxation	PROPN
ftr-423	262	31	¶	¶	PROPN
ftr-423	262	32	5.06[1	5.06[1	NUM
ftr-423	262	33	]	]	X
ftr-423	262	34	(	(	PUNCT
ftr-423	262	35	8th	8th	ADJ
ftr-423	262	36	ed	ed	NOUN
ftr-423	262	37	.	.	PUNCT
ftr-423	262	38	2002	2002	NUM
ftr-423	262	39	)	)	PUNCT
ftr-423	262	40	.	.	PUNCT
ftr-423	263	1	35	35	NUM
ftr-423	263	2	.	.	PUNCT
ftr-423	264	1	irc	irc	PROPN
ftr-423	264	2	§	§	PROPN
ftr-423	264	3	2513	2513	NUM
ftr-423	264	4	(	(	PUNCT
ftr-423	264	5	1948	1948	NUM
ftr-423	264	6	)	)	PUNCT
ftr-423	264	7	.	.	PUNCT
ftr-423	265	1	36	36	NUM
ftr-423	265	2	.	.	X
ftr-423	266	1	e.g.	e.g.	ADV
ftr-423	266	2	,	,	PUNCT
ftr-423	266	3	bittker	bittker	NOUN
ftr-423	266	4	et	et	PROPN
ftr-423	266	5	al	al	PROPN
ftr-423	266	6	.	.	PROPN
ftr-423	266	7	,	,	PUNCT
ftr-423	266	8	supra	supra	PROPN
ftr-423	266	9	note	note	PROPN
ftr-423	266	10	28	28	NUM
ftr-423	266	11	,	,	PUNCT
ftr-423	266	12	at	at	ADP
ftr-423	266	13	337	337	NUM
ftr-423	266	14	-	-	SYM
ftr-423	266	15	38	38	NUM
ftr-423	266	16	.	.	PUNCT
ftr-423	267	1	[	[	X
ftr-423	267	2	t]he	t]he	X
ftr-423	267	3	fact	fact	NOUN
ftr-423	267	4	which	which	PRON
ftr-423	267	5	makes	make	VERB
ftr-423	267	6	action	action	NOUN
ftr-423	267	7	at	at	ADP
ftr-423	267	8	the	the	DET
ftr-423	267	9	present	present	ADJ
ftr-423	267	10	session	session	NOUN
ftr-423	267	11	imperative	imperative	NOUN
ftr-423	267	12	is	be	AUX
ftr-423	267	13	the	the	DET
ftr-423	267	14	potential	potential	ADJ
ftr-423	267	15	rapid	rapid	ADJ
ftr-423	267	16	extension	extension	NOUN
ftr-423	267	17	of	of	ADP
ftr-423	267	18	community	community	NOUN
ftr-423	267	19	property	property	NOUN
ftr-423	267	20	to	to	ADP
ftr-423	267	21	a	a	DET
ftr-423	267	22	large	large	ADJ
ftr-423	267	23	number	number	NOUN
ftr-423	267	24	of	of	ADP
ftr-423	267	25	common	common	ADJ
ftr-423	267	26	-	-	PUNCT
ftr-423	267	27	law	law	NOUN
ftr-423	267	28	states	state	NOUN
ftr-423	267	29	.	.	PUNCT
ftr-423	268	1	the	the	DET
ftr-423	268	2	adoption	adoption	NOUN
ftr-423	268	3	of	of	ADP
ftr-423	268	4	community	community	NOUN
ftr-423	268	5	property	property	NOUN
ftr-423	268	6	has	have	AUX
ftr-423	268	7	been	be	AUX
ftr-423	268	8	advocated	advocate	VERB
ftr-423	268	9	widely	widely	ADV
ftr-423	268	10	in	in	ADP
ftr-423	268	11	spite	spite	NOUN
ftr-423	268	12	of	of	ADP
ftr-423	268	13	a	a	DET
ftr-423	268	14	growing	grow	VERB
ftr-423	268	15	awareness	awareness	NOUN
ftr-423	268	16	of	of	ADP
ftr-423	268	17	the	the	DET
ftr-423	268	18	substantial	substantial	ADJ
ftr-423	268	19	differences	difference	NOUN
ftr-423	268	20	between	between	ADP
ftr-423	268	21	community	community	NOUN
ftr-423	268	22	property	property	NOUN
ftr-423	268	23	and	and	CCONJ
ftr-423	268	24	common	common	ADJ
ftr-423	268	25	law	law	NOUN
ftr-423	268	26	which	which	PRON
ftr-423	268	27	make	make	VERB
ftr-423	268	28	a	a	DET
ftr-423	268	29	transition	transition	NOUN
ftr-423	268	30	to	to	ADP
ftr-423	268	31	one	one	NUM
ftr-423	268	32	system	system	NOUN
ftr-423	268	33	extremely	extremely	ADV
ftr-423	268	34	difficult	difficult	ADJ
ftr-423	268	35	.	.	PUNCT
ftr-423	268	36	.	.	PUNCT
ftr-423	268	37	.	.	PUNCT
ftr-423	268	38	.	.	PUNCT
ftr-423	269	1	[	[	X
ftr-423	269	2	t]here	t]here	PROPN
ftr-423	269	3	is	be	AUX
ftr-423	269	4	a	a	DET
ftr-423	269	5	lively	lively	ADJ
ftr-423	269	6	fear	fear	NOUN
ftr-423	269	7	that	that	SCONJ
ftr-423	269	8	the	the	DET
ftr-423	269	9	tax	tax	NOUN
ftr-423	269	10	advantages	advantage	NOUN
ftr-423	269	11	of	of	ADP
ftr-423	269	12	community	community	NOUN
ftr-423	269	13	property	property	NOUN
ftr-423	269	14	will	will	AUX
ftr-423	269	15	produce	produce	VERB
ftr-423	269	16	a	a	DET
ftr-423	269	17	migration	migration	NOUN
ftr-423	269	18	of	of	ADP
ftr-423	269	19	the	the	DET
ftr-423	269	20	relatively	relatively	ADV
ftr-423	269	21	well	well	ADV
ftr-423	269	22	-	-	PUNCT
ftr-423	269	23	to	to	PART
ftr-423	269	24	-	-	PUNCT
ftr-423	269	25	do	do	AUX
ftr-423	269	26	taxpayers	taxpayer	NOUN
ftr-423	269	27	[	[	X
ftr-423	269	28	from	from	ADP
ftr-423	269	29	common	common	ADJ
ftr-423	269	30	law	law	NOUN
ftr-423	269	31	states	state	NOUN
ftr-423	269	32	]	]	PUNCT
ftr-423	269	33	.	.	PUNCT
ftr-423	269	34	.	.	PUNCT
ftr-423	269	35	.	.	PUNCT
ftr-423	269	36	.	.	PUNCT
ftr-423	270	1	if	if	SCONJ
ftr-423	270	2	the	the	DET
ftr-423	270	3	necessary	necessary	ADJ
ftr-423	270	4	action	action	NOUN
ftr-423	270	5	is	be	AUX
ftr-423	270	6	not	not	PART
ftr-423	270	7	taken	take	VERB
ftr-423	270	8	,	,	PUNCT
ftr-423	270	9	there	there	PRON
ftr-423	270	10	will	will	AUX
ftr-423	270	11	be	be	AUX
ftr-423	270	12	a	a	DET
ftr-423	270	13	flood	flood	NOUN
ftr-423	270	14	of	of	ADP
ftr-423	270	15	state	state	NOUN
ftr-423	270	16	legislation	legislation	NOUN
ftr-423	270	17	.	.	PUNCT
ftr-423	270	18	.	.	PUNCT
ftr-423	271	1	.	.	PUNCT
ftr-423	272	1	which	which	PRON
ftr-423	272	2	has	have	VERB
ftr-423	272	3	the	the	DET
ftr-423	272	4	most	most	ADV
ftr-423	272	5	unfortunate	unfortunate	ADJ
ftr-423	272	6	consequences	consequence	NOUN
ftr-423	272	7	,	,	PUNCT
ftr-423	272	8	not	not	PART
ftr-423	272	9	only	only	ADV
ftr-423	272	10	for	for	SCONJ
ftr-423	272	11	the	the	DET
ftr-423	272	12	taxpayers	taxpayer	NOUN
ftr-423	272	13	involved	involve	VERB
ftr-423	272	14	,	,	PUNCT
ftr-423	272	15	but	but	CCONJ
ftr-423	272	16	also	also	ADV
ftr-423	272	17	for	for	ADP
ftr-423	272	18	the	the	DET
ftr-423	272	19	persons	person	NOUN
ftr-423	272	20	who	who	PRON
ftr-423	272	21	must	must	AUX
ftr-423	272	22	use	use	VERB
ftr-423	272	23	or	or	CCONJ
ftr-423	272	24	administer	administer	VERB
ftr-423	272	25	the	the	DET
ftr-423	272	26	property	property	NOUN
ftr-423	272	27	laws	law	NOUN
ftr-423	272	28	of	of	ADP
ftr-423	272	29	the	the	DET
ftr-423	272	30	states	state	NOUN
ftr-423	272	31	which	which	PRON
ftr-423	272	32	rush	rush	VERB
ftr-423	272	33	into	into	ADP
ftr-423	272	34	the	the	DET
ftr-423	272	35	communityproperty	communityproperty	NOUN
ftr-423	272	36	system.30	system.30	VERB
ftr-423	272	37	the	the	DET
ftr-423	272	38	finance	finance	NOUN
ftr-423	272	39	committee	committee	NOUN
ftr-423	272	40	predicted	predict	VERB
ftr-423	272	41	a	a	DET
ftr-423	272	42	“	"	PUNCT
ftr-423	272	43	difficult	difficult	ADJ
ftr-423	272	44	transition	transition	NOUN
ftr-423	272	45	”	"	PUNCT
ftr-423	272	46	as	as	SCONJ
ftr-423	272	47	common	common	ADJ
ftr-423	272	48	law	law	NOUN
ftr-423	272	49	states	state	NOUN
ftr-423	272	50	moved	move	VERB
ftr-423	272	51	to	to	ADP
ftr-423	272	52	community	community	NOUN
ftr-423	272	53	property31	property31	NOUN
ftr-423	272	54	and	and	CCONJ
ftr-423	272	55	created	create	VERB
ftr-423	272	56	mass	mass	ADJ
ftr-423	272	57	confusion	confusion	NOUN
ftr-423	272	58	and	and	CCONJ
ftr-423	272	59	administrative	administrative	ADJ
ftr-423	272	60	nightmares	nightmare	NOUN
ftr-423	272	61	.	.	PUNCT
ftr-423	273	1	even	even	ADV
ftr-423	273	2	if	if	SCONJ
ftr-423	273	3	the	the	DET
ftr-423	273	4	potential	potential	ADJ
ftr-423	273	5	wave	wave	NOUN
ftr-423	273	6	of	of	ADP
ftr-423	273	7	state	state	NOUN
ftr-423	273	8	property	property	NOUN
ftr-423	273	9	law	law	NOUN
ftr-423	273	10	change	change	NOUN
ftr-423	273	11	and	and	CCONJ
ftr-423	273	12	confusion	confusion	NOUN
ftr-423	273	13	was	be	AUX
ftr-423	273	14	not	not	PART
ftr-423	273	15	strictly	strictly	ADV
ftr-423	273	16	a	a	DET
ftr-423	273	17	federal	federal	ADJ
ftr-423	273	18	problem	problem	NOUN
ftr-423	273	19	,	,	PUNCT
ftr-423	273	20	congress	congress	PROPN
ftr-423	273	21	addressed	address	VERB
ftr-423	273	22	it	it	PRON
ftr-423	273	23	with	with	ADP
ftr-423	273	24	a	a	DET
ftr-423	273	25	federal	federal	ADJ
ftr-423	273	26	solution	solution	NOUN
ftr-423	273	27	.	.	PUNCT
ftr-423	274	1	as	as	SCONJ
ftr-423	274	2	legislators	legislator	NOUN
ftr-423	274	3	framed	frame	VERB
ftr-423	274	4	the	the	DET
ftr-423	274	5	issue	issue	NOUN
ftr-423	274	6	,	,	PUNCT
ftr-423	274	7	if	if	SCONJ
ftr-423	274	8	similarly	similarly	ADV
ftr-423	274	9	situated	situate	VERB
ftr-423	274	10	spouses	spouse	NOUN
ftr-423	274	11	were	be	AUX
ftr-423	274	12	taxed	tax	VERB
ftr-423	274	13	differently	differently	ADV
ftr-423	274	14	because	because	SCONJ
ftr-423	274	15	of	of	ADP
ftr-423	274	16	differences	difference	NOUN
ftr-423	274	17	in	in	ADP
ftr-423	274	18	state	state	NOUN
ftr-423	274	19	property	property	NOUN
ftr-423	274	20	law	law	NOUN
ftr-423	274	21	,	,	PUNCT
ftr-423	274	22	federal	federal	ADJ
ftr-423	274	23	tax	tax	NOUN
ftr-423	274	24	law	law	NOUN
ftr-423	274	25	,	,	PUNCT
ftr-423	274	26	not	not	PART
ftr-423	274	27	state	state	NOUN
ftr-423	274	28	law	law	NOUN
ftr-423	274	29	,	,	PUNCT
ftr-423	274	30	should	should	AUX
ftr-423	274	31	change	change	VERB
ftr-423	274	32	.	.	PUNCT
ftr-423	275	1	in	in	ADP
ftr-423	275	2	the	the	DET
ftr-423	275	3	congressional	congressional	ADJ
ftr-423	275	4	view	view	NOUN
ftr-423	275	5	,	,	PUNCT
ftr-423	275	6	geographic	geographic	ADJ
ftr-423	275	7	differences	difference	NOUN
ftr-423	275	8	meant	mean	VERB
ftr-423	275	9	that	that	SCONJ
ftr-423	275	10	federal	federal	ADJ
ftr-423	275	11	tax	tax	NOUN
ftr-423	275	12	law	law	NOUN
ftr-423	275	13	failed	fail	VERB
ftr-423	275	14	to	to	PART
ftr-423	275	15	achieve	achieve	VERB
ftr-423	275	16	its	its	PRON
ftr-423	275	17	important	important	ADJ
ftr-423	275	18	policy	policy	NOUN
ftr-423	275	19	goal	goal	NOUN
ftr-423	275	20	of	of	ADP
ftr-423	275	21	horizontal	horizontal	ADJ
ftr-423	275	22	equity	equity	NOUN
ftr-423	275	23	,	,	PUNCT
ftr-423	275	24	the	the	DET
ftr-423	275	25	principle	principle	NOUN
ftr-423	275	26	that	that	SCONJ
ftr-423	275	27	“	"	PUNCT
ftr-423	275	28	people	people	NOUN
ftr-423	275	29	with	with	ADP
ftr-423	275	30	about	about	ADV
ftr-423	275	31	the	the	DET
ftr-423	275	32	same	same	ADJ
ftr-423	275	33	income	income	NOUN
ftr-423	275	34	should	should	AUX
ftr-423	275	35	pay	pay	VERB
ftr-423	275	36	about	about	ADP
ftr-423	275	37	the	the	DET
ftr-423	275	38	same	same	ADJ
ftr-423	275	39	tax	tax	NOUN
ftr-423	275	40	.	.	PUNCT
ftr-423	276	1	”32	”32	ADJ
ftr-423	276	2	geographic	geographic	ADJ
ftr-423	276	3	equalization	equalization	NOUN
ftr-423	276	4	then	then	ADV
ftr-423	276	5	became	become	VERB
ftr-423	276	6	the	the	DET
ftr-423	276	7	rallying	rally	VERB
ftr-423	276	8	cry	cry	NOUN
ftr-423	276	9	behind	behind	ADP
ftr-423	276	10	the	the	DET
ftr-423	276	11	enactment	enactment	NOUN
ftr-423	276	12	of	of	ADP
ftr-423	276	13	the	the	DET
ftr-423	276	14	joint	joint	ADJ
ftr-423	276	15	income	income	NOUN
ftr-423	276	16	tax	tax	NOUN
ftr-423	276	17	return	return	NOUN
ftr-423	276	18	in	in	ADP
ftr-423	276	19	1948.33	1948.33	NUM
ftr-423	276	20	in	in	ADP
ftr-423	276	21	addition	addition	NOUN
ftr-423	276	22	to	to	ADP
ftr-423	276	23	the	the	DET
ftr-423	276	24	joint	joint	ADJ
ftr-423	276	25	income	income	NOUN
ftr-423	276	26	tax	tax	NOUN
ftr-423	276	27	return	return	NOUN
ftr-423	276	28	,	,	PUNCT
ftr-423	276	29	congress	congress	PROPN
ftr-423	276	30	saw	see	VERB
ftr-423	276	31	gift	gift	NOUN
ftr-423	276	32	-	-	PUNCT
ftr-423	276	33	splitting	splitting	NOUN
ftr-423	276	34	and	and	CCONJ
ftr-423	276	35	the	the	DET
ftr-423	276	36	estate	estate	NOUN
ftr-423	276	37	and	and	CCONJ
ftr-423	276	38	gift	gift	NOUN
ftr-423	276	39	tax	tax	NOUN
ftr-423	276	40	marital	marital	ADJ
ftr-423	276	41	deduction	deduction	NOUN
ftr-423	276	42	as	as	ADP
ftr-423	276	43	primary	primary	ADJ
ftr-423	276	44	equalizing	equalizing	NOUN
ftr-423	276	45	vehicles.34	vehicles.34	NOUN
ftr-423	276	46	with	with	ADP
ftr-423	276	47	the	the	DET
ftr-423	276	48	enactment	enactment	NOUN
ftr-423	276	49	of	of	ADP
ftr-423	276	50	irc	irc	PROPN
ftr-423	277	1	§	§	PROPN
ftr-423	277	2	2513,35	2513,35	NUM
ftr-423	277	3	spouses	spouse	NOUN
ftr-423	277	4	could	could	AUX
ftr-423	277	5	agree	agree	VERB
ftr-423	277	6	to	to	PART
ftr-423	277	7	have	have	VERB
ftr-423	277	8	any	any	DET
ftr-423	277	9	transfer	transfer	NOUN
ftr-423	277	10	made	make	VERB
ftr-423	277	11	by	by	ADP
ftr-423	277	12	either	either	PRON
ftr-423	277	13	of	of	ADP
ftr-423	277	14	them	they	PRON
ftr-423	277	15	treated	treat	VERB
ftr-423	277	16	as	as	SCONJ
ftr-423	277	17	made	make	VERB
ftr-423	277	18	one	one	NUM
ftr-423	277	19	-	-	PUNCT
ftr-423	277	20	half	half	NOUN
ftr-423	277	21	by	by	ADP
ftr-423	277	22	each	each	DET
ftr-423	277	23	spouse	spouse	NOUN
ftr-423	277	24	.	.	PUNCT
ftr-423	278	1	the	the	DET
ftr-423	278	2	marital	marital	ADJ
ftr-423	278	3	deduction	deduction	NOUN
ftr-423	278	4	itself	itself	PRON
ftr-423	278	5	initially	initially	ADV
ftr-423	278	6	was	be	AUX
ftr-423	278	7	limited	limit	VERB
ftr-423	278	8	to	to	ADP
ftr-423	278	9	one	one	NUM
ftr-423	278	10	-	-	PUNCT
ftr-423	278	11	half	half	NOUN
ftr-423	278	12	of	of	ADP
ftr-423	278	13	a	a	DET
ftr-423	278	14	decedent	decedent	NOUN
ftr-423	278	15	’s	’s	PART
ftr-423	278	16	gross	gross	ADJ
ftr-423	278	17	estate	estate	NOUN
ftr-423	278	18	or	or	CCONJ
ftr-423	278	19	one	one	NUM
ftr-423	278	20	-	-	PUNCT
ftr-423	278	21	half	half	NOUN
ftr-423	278	22	of	of	ADP
ftr-423	278	23	any	any	DET
ftr-423	278	24	lifetime	lifetime	NOUN
ftr-423	278	25	transfer	transfer	NOUN
ftr-423	278	26	by	by	ADP
ftr-423	278	27	gift.36	gift.36	VERB
ftr-423	278	28	this	this	DET
ftr-423	278	29	new	new	ADJ
ftr-423	278	30	tax	tax	NOUN
ftr-423	278	31	rule	rule	NOUN
ftr-423	278	32	achieved	achieve	VERB
ftr-423	278	33	for	for	ADP
ftr-423	278	34	common	common	ADJ
ftr-423	278	35	law	law	NOUN
ftr-423	278	36	resident	resident	NOUN
ftr-423	278	37	spouses	spouse	NOUN
ftr-423	278	38	the	the	DET
ftr-423	278	39	same	same	ADJ
ftr-423	278	40	tax	tax	NOUN
ftr-423	278	41	treatment	treatment	NOUN
ftr-423	278	42	of	of	ADP
ftr-423	278	43	gifts	gift	NOUN
ftr-423	278	44	made	make	VERB
ftr-423	278	45	by	by	ADP
ftr-423	278	46	2004	2004	NUM
ftr-423	278	47	one	one	NUM
ftr-423	278	48	flesh	flesh	NOUN
ftr-423	278	49	,	,	PUNCT
ftr-423	278	50	two	two	NUM
ftr-423	278	51	taxpayers	taxpayer	NOUN
ftr-423	278	52	767	767	NUM
ftr-423	278	53	37	37	NUM
ftr-423	278	54	.	.	PUNCT
ftr-423	279	1	precise	precise	ADJ
ftr-423	279	2	geographic	geographic	ADJ
ftr-423	279	3	equalization	equalization	NOUN
ftr-423	279	4	remained	remain	VERB
ftr-423	279	5	somewhat	somewhat	ADV
ftr-423	279	6	elusive	elusive	ADJ
ftr-423	279	7	,	,	PUNCT
ftr-423	279	8	for	for	ADP
ftr-423	279	9	technical	technical	ADJ
ftr-423	279	10	reasons	reason	NOUN
ftr-423	279	11	relating	relate	VERB
ftr-423	279	12	mostly	mostly	ADV
ftr-423	279	13	to	to	ADP
ftr-423	279	14	the	the	DET
ftr-423	279	15	tax	tax	NOUN
ftr-423	279	16	treatment	treatment	NOUN
ftr-423	279	17	of	of	ADP
ftr-423	279	18	spousal	spousal	ADJ
ftr-423	279	19	joint	joint	ADJ
ftr-423	279	20	tenancies	tenancy	NOUN
ftr-423	279	21	.	.	PUNCT
ftr-423	280	1	see	see	VERB
ftr-423	280	2	,	,	PUNCT
ftr-423	280	3	e.g.	e.g.	ADV
ftr-423	280	4	,	,	PUNCT
ftr-423	280	5	s.	s.	PROPN
ftr-423	280	6	rep	rep	PROPN
ftr-423	280	7	.	.	PROPN
ftr-423	280	8	no	no	PROPN
ftr-423	280	9	.	.	NOUN
ftr-423	280	10	1013	1013	NUM
ftr-423	280	11	,	,	PUNCT
ftr-423	280	12	at	at	ADP
ftr-423	280	13	304	304	NUM
ftr-423	280	14	(	(	PUNCT
ftr-423	280	15	in	in	ADP
ftr-423	280	16	its	its	PRON
ftr-423	280	17	report	report	NOUN
ftr-423	280	18	,	,	PUNCT
ftr-423	280	19	the	the	DET
ftr-423	280	20	senate	senate	PROPN
ftr-423	280	21	finance	finance	PROPN
ftr-423	280	22	committee	committee	NOUN
ftr-423	280	23	noted	note	VERB
ftr-423	280	24	that	that	SCONJ
ftr-423	280	25	“	"	PUNCT
ftr-423	280	26	the	the	DET
ftr-423	280	27	widespread	widespread	ADJ
ftr-423	280	28	use	use	NOUN
ftr-423	280	29	of	of	ADP
ftr-423	280	30	life	life	NOUN
ftr-423	280	31	tenancies	tenancy	NOUN
ftr-423	280	32	in	in	ADP
ftr-423	280	33	common	common	ADJ
ftr-423	280	34	-	-	PUNCT
ftr-423	280	35	law	law	NOUN
ftr-423	280	36	states	state	NOUN
ftr-423	280	37	”	"	PUNCT
ftr-423	280	38	presented	present	VERB
ftr-423	280	39	particular	particular	ADJ
ftr-423	280	40	challenges	challenge	NOUN
ftr-423	280	41	)	)	PUNCT
ftr-423	280	42	.	.	PUNCT
ftr-423	281	1	for	for	ADP
ftr-423	281	2	a	a	DET
ftr-423	281	3	detailed	detailed	ADJ
ftr-423	281	4	discussion	discussion	NOUN
ftr-423	281	5	of	of	ADP
ftr-423	281	6	the	the	DET
ftr-423	281	7	tax	tax	NOUN
ftr-423	281	8	treatment	treatment	NOUN
ftr-423	281	9	of	of	ADP
ftr-423	281	10	joint	joint	ADJ
ftr-423	281	11	tenancies	tenancy	NOUN
ftr-423	281	12	,	,	PUNCT
ftr-423	281	13	see	see	VERB
ftr-423	281	14	stephens	stephens	PROPN
ftr-423	281	15	et	et	PROPN
ftr-423	281	16	al	al	PROPN
ftr-423	281	17	.	.	PROPN
ftr-423	281	18	,	,	PUNCT
ftr-423	281	19	supra	supra	PROPN
ftr-423	281	20	note	note	PROPN
ftr-423	281	21	34	34	NUM
ftr-423	281	22	,	,	PUNCT
ftr-423	281	23	¶	¶	PROPN
ftr-423	281	24	5.06[3][d	5.06[3][d	NUM
ftr-423	281	25	]	]	X
ftr-423	281	26	.	.	PUNCT
ftr-423	282	1	38	38	NUM
ftr-423	282	2	.	.	PUNCT
ftr-423	283	1	pub	pub	NOUN
ftr-423	283	2	.	.	PUNCT
ftr-423	284	1	l.	l.	PROPN
ftr-423	284	2	no	no	INTJ
ftr-423	284	3	.	.	PUNCT
ftr-423	285	1	591	591	NUM
ftr-423	285	2	-	-	SYM
ftr-423	285	3	736	736	NUM
ftr-423	285	4	,	,	PUNCT
ftr-423	285	5	§	§	PROPN
ftr-423	285	6	2056	2056	NUM
ftr-423	285	7	,	,	PUNCT
ftr-423	285	8	68a	68a	NOUN
ftr-423	285	9	stat	stat	VERB
ftr-423	285	10	.	.	PUNCT
ftr-423	286	1	1	1	NUM
ftr-423	286	2	,	,	PUNCT
ftr-423	286	3	at	at	ADP
ftr-423	286	4	a318	a318	PROPN
ftr-423	286	5	(	(	PUNCT
ftr-423	286	6	1948	1948	NUM
ftr-423	286	7	)	)	PUNCT
ftr-423	286	8	.	.	PUNCT
ftr-423	287	1	for	for	ADP
ftr-423	287	2	a	a	DET
ftr-423	287	3	general	general	ADJ
ftr-423	287	4	explanation	explanation	NOUN
ftr-423	287	5	of	of	ADP
ftr-423	287	6	the	the	DET
ftr-423	287	7	relaxed	relaxed	ADJ
ftr-423	287	8	terminable	terminable	ADJ
ftr-423	287	9	interest	interest	NOUN
ftr-423	287	10	rule	rule	NOUN
ftr-423	287	11	,	,	PUNCT
ftr-423	287	12	see	see	VERB
ftr-423	287	13	s.	s.	PROPN
ftr-423	287	14	rep	rep	PROPN
ftr-423	287	15	.	.	PROPN
ftr-423	287	16	no	no	PROPN
ftr-423	287	17	.	.	NOUN
ftr-423	287	18	1013	1013	NUM
ftr-423	287	19	,	,	PUNCT
ftr-423	287	20	at	at	ADP
ftr-423	287	21	335	335	NUM
ftr-423	287	22	-	-	SYM
ftr-423	287	23	36	36	NUM
ftr-423	287	24	;	;	PUNCT
ftr-423	287	25	s.	s.	PROPN
ftr-423	287	26	rep	rep	PROPN
ftr-423	287	27	.	.	PROPN
ftr-423	287	28	1622	1622	NUM
ftr-423	287	29	,	,	PUNCT
ftr-423	287	30	at	at	ADP
ftr-423	287	31	125	125	NUM
ftr-423	287	32	(	(	PUNCT
ftr-423	287	33	1948	1948	NUM
ftr-423	287	34	)	)	PUNCT
ftr-423	287	35	.	.	PUNCT
ftr-423	288	1	39	39	NUM
ftr-423	288	2	.	.	PUNCT
ftr-423	289	1	in	in	ADP
ftr-423	289	2	a	a	DET
ftr-423	289	3	broad	broad	ADJ
ftr-423	289	4	sense	sense	NOUN
ftr-423	289	5	,	,	PUNCT
ftr-423	289	6	a	a	DET
ftr-423	289	7	general	general	ADJ
ftr-423	289	8	power	power	NOUN
ftr-423	289	9	of	of	ADP
ftr-423	289	10	appointment	appointment	NOUN
ftr-423	289	11	is	be	AUX
ftr-423	289	12	“	"	PUNCT
ftr-423	289	13	[	[	X
ftr-423	289	14	o]ne	o]ne	ADJ
ftr-423	289	15	exercisab	exercisab	ADJ
ftr-423	289	16	le	le	X
ftr-423	289	17	in	in	ADP
ftr-423	289	18	favor	favor	NOUN
ftr-423	289	19	of	of	ADP
ftr-423	289	20	any	any	DET
ftr-423	289	21	person	person	NOUN
ftr-423	289	22	the	the	DET
ftr-423	289	23	donee	donee	NOUN
ftr-423	289	24	may	may	AUX
ftr-423	289	25	select	select	VERB
ftr-423	289	26	.	.	PUNCT
ftr-423	289	27	”	"	PUNCT
ftr-423	290	1	black	black	PROPN
ftr-423	290	2	’s	’s	PART
ftr-423	290	3	law	law	NOUN
ftr-423	290	4	dictionary	dictionary	NOUN
ftr-423	290	5	685	685	NUM
ftr-423	290	6	(	(	PUNCT
ftr-423	290	7	6th	6th	ADJ
ftr-423	290	8	ed	ed	NOUN
ftr-423	290	9	.	.	PROPN
ftr-423	290	10	1990	1990	NUM
ftr-423	290	11	)	)	PUNCT
ftr-423	290	12	.	.	PUNCT
ftr-423	291	1	for	for	ADP
ftr-423	291	2	federal	federal	ADJ
ftr-423	291	3	estate	estate	NOUN
ftr-423	291	4	and	and	CCONJ
ftr-423	291	5	gift	gift	NOUN
ftr-423	291	6	tax	tax	NOUN
ftr-423	291	7	purposes	purpose	NOUN
ftr-423	291	8	,	,	PUNCT
ftr-423	291	9	however	however	ADV
ftr-423	291	10	,	,	PUNCT
ftr-423	291	11	in	in	ADP
ftr-423	291	12	order	order	NOUN
ftr-423	291	13	for	for	ADP
ftr-423	291	14	a	a	DET
ftr-423	291	15	trust	trust	NOUN
ftr-423	291	16	to	to	PART
ftr-423	291	17	qualify	qualify	VERB
ftr-423	291	18	for	for	ADP
ftr-423	291	19	the	the	DET
ftr-423	291	20	marital	marital	ADJ
ftr-423	291	21	deduction	deduction	NOUN
ftr-423	291	22	under	under	ADP
ftr-423	291	23	irc	irc	PROPN
ftr-423	291	24	§	§	PROPN
ftr-423	291	25	2056(b)(5	2056(b)(5	NUM
ftr-423	291	26	)	)	PUNCT
ftr-423	291	27	,	,	PUNCT
ftr-423	291	28	the	the	DET
ftr-423	291	29	spouse	spouse	NOUN
ftr-423	291	30	must	must	AUX
ftr-423	291	31	have	have	VERB
ftr-423	291	32	the	the	DET
ftr-423	291	33	power	power	NOUN
ftr-423	291	34	to	to	PART
ftr-423	291	35	appoint	appoint	VERB
ftr-423	291	36	all	all	PRON
ftr-423	291	37	or	or	CCONJ
ftr-423	291	38	a	a	DET
ftr-423	291	39	specific	specific	ADJ
ftr-423	291	40	portion	portion	NOUN
ftr-423	291	41	of	of	ADP
ftr-423	291	42	the	the	DET
ftr-423	291	43	trust	trust	NOUN
ftr-423	291	44	property	property	NOUN
ftr-423	291	45	in	in	ADP
ftr-423	291	46	favor	favor	NOUN
ftr-423	291	47	of	of	ADP
ftr-423	291	48	the	the	DET
ftr-423	291	49	surviving	surviving	NOUN
ftr-423	291	50	spouse	spouse	NOUN
ftr-423	291	51	or	or	CCONJ
ftr-423	291	52	his	his	PRON
ftr-423	291	53	or	or	CCONJ
ftr-423	291	54	her	her	PRON
ftr-423	291	55	estate	estate	NOUN
ftr-423	291	56	,	,	PUNCT
ftr-423	291	57	whether	whether	SCONJ
ftr-423	291	58	or	or	CCONJ
ftr-423	291	59	not	not	PART
ftr-423	291	60	the	the	DET
ftr-423	291	61	power	power	NOUN
ftr-423	291	62	is	be	AUX
ftr-423	291	63	exercisable	exercisable	ADJ
ftr-423	291	64	in	in	ADP
ftr-423	291	65	favor	favor	NOUN
ftr-423	291	66	of	of	ADP
ftr-423	291	67	others	other	NOUN
ftr-423	291	68	,	,	PUNCT
ftr-423	291	69	and	and	CCONJ
ftr-423	291	70	with	with	ADP
ftr-423	291	71	no	no	DET
ftr-423	291	72	power	power	NOUN
ftr-423	291	73	in	in	ADP
ftr-423	291	74	any	any	DET
ftr-423	291	75	other	other	ADJ
ftr-423	291	76	person	person	NOUN
ftr-423	291	77	to	to	PART
ftr-423	291	78	appoint	appoint	VERB
ftr-423	291	79	any	any	DET
ftr-423	291	80	part	part	NOUN
ftr-423	291	81	of	of	ADP
ftr-423	291	82	the	the	DET
ftr-423	291	83	trust	trust	NOUN
ftr-423	291	84	to	to	ADP
ftr-423	291	85	any	any	DET
ftr-423	291	86	person	person	NOUN
ftr-423	291	87	other	other	ADJ
ftr-423	291	88	than	than	ADP
ftr-423	291	89	the	the	DET
ftr-423	291	90	surviving	surviving	NOUN
ftr-423	291	91	spouse	spouse	NOUN
ftr-423	291	92	.	.	PUNCT
ftr-423	292	1	irc	irc	PROPN
ftr-423	292	2	§	§	PROPN
ftr-423	292	3	2056(b)(5	2056(b)(5	NUM
ftr-423	292	4	)	)	PUNCT
ftr-423	292	5	.	.	PUNCT
ftr-423	293	1	cf	cf	X
ftr-423	293	2	.	.	PUNCT
ftr-423	294	1	irc	irc	PROPN
ftr-423	294	2	§	§	PROPN
ftr-423	294	3	2041	2041	NUM
ftr-423	294	4	(	(	PUNCT
ftr-423	294	5	general	general	ADJ
ftr-423	294	6	power	power	NOUN
ftr-423	294	7	of	of	ADP
ftr-423	294	8	appointment	appointment	NOUN
ftr-423	294	9	is	be	AUX
ftr-423	294	10	a	a	DET
ftr-423	294	11	power	power	NOUN
ftr-423	294	12	exercisable	exercisable	ADJ
ftr-423	294	13	in	in	ADP
ftr-423	294	14	favor	favor	NOUN
ftr-423	294	15	of	of	ADP
ftr-423	294	16	the	the	DET
ftr-423	294	17	taxpayer	taxpayer	NOUN
ftr-423	294	18	himself	himself	PRON
ftr-423	294	19	,	,	PUNCT
ftr-423	294	20	herself	herself	PRON
ftr-423	294	21	,	,	PUNCT
ftr-423	294	22	his	his	PRON
ftr-423	294	23	or	or	CCONJ
ftr-423	294	24	her	her	PRON
ftr-423	294	25	estate	estate	NOUN
ftr-423	294	26	and	and	CCONJ
ftr-423	294	27	the	the	DET
ftr-423	294	28	creditors	creditor	NOUN
ftr-423	294	29	of	of	ADP
ftr-423	294	30	his	his	PRON
ftr-423	294	31	or	or	CCONJ
ftr-423	294	32	her	her	PRON
ftr-423	294	33	estate	estate	NOUN
ftr-423	294	34	,	,	PUNCT
ftr-423	294	35	except	except	SCONJ
ftr-423	294	36	in	in	ADP
ftr-423	294	37	certain	certain	ADJ
ftr-423	294	38	circumstances	circumstance	NOUN
ftr-423	294	39	)	)	PUNCT
ftr-423	294	40	.	.	PUNCT
ftr-423	295	1	40	40	NUM
ftr-423	295	2	.	.	PUNCT
ftr-423	296	1	in	in	ADP
ftr-423	296	2	1954	1954	NUM
ftr-423	296	3	,	,	PUNCT
ftr-423	296	4	the	the	DET
ftr-423	296	5	marital	marital	ADJ
ftr-423	296	6	deduction	deduction	NOUN
ftr-423	296	7	rules	rule	NOUN
ftr-423	296	8	were	be	AUX
ftr-423	296	9	relaxed	relax	VERB
ftr-423	296	10	to	to	PART
ftr-423	296	11	permit	permit	VERB
ftr-423	296	12	explicitly	explicitly	ADV
ftr-423	296	13	a	a	DET
ftr-423	296	14	life	life	NOUN
ftr-423	296	15	estate	estate	NOUN
ftr-423	296	16	to	to	PART
ftr-423	296	17	qualify	qualify	VERB
ftr-423	296	18	for	for	ADP
ftr-423	296	19	the	the	DET
ftr-423	296	20	marital	marital	ADJ
ftr-423	296	21	deduction	deduction	NOUN
ftr-423	296	22	.	.	PUNCT
ftr-423	297	1	see	see	VERB
ftr-423	297	2	h.r	h.r	PROPN
ftr-423	297	3	.	.	PROPN
ftr-423	297	4	rep	rep	PROPN
ftr-423	297	5	.	.	PROPN
ftr-423	297	6	no	no	PROPN
ftr-423	297	7	.	.	NOUN
ftr-423	297	8	1337	1337	NUM
ftr-423	297	9	,	,	PUNCT
ftr-423	297	10	at	at	ADP
ftr-423	297	11	91	91	NUM
ftr-423	297	12	-	-	SYM
ftr-423	297	13	92	92	NUM
ftr-423	297	14	(	(	PUNCT
ftr-423	297	15	1954	1954	NUM
ftr-423	297	16	)	)	PUNCT
ftr-423	297	17	.	.	PUNCT
ftr-423	298	1	41	41	NUM
ftr-423	298	2	.	.	PUNCT
ftr-423	299	1	kahng	kahng	PROPN
ftr-423	299	2	,	,	PUNCT
ftr-423	299	3	supra	supra	PROPN
ftr-423	299	4	note	note	PROPN
ftr-423	299	5	14	14	NUM
ftr-423	299	6	,	,	PUNCT
ftr-423	299	7	at	at	ADP
ftr-423	299	8	33	33	NUM
ftr-423	299	9	-	-	SYM
ftr-423	299	10	35	35	NUM
ftr-423	299	11	.	.	PUNCT
ftr-423	300	1	42	42	NUM
ftr-423	300	2	.	.	PUNCT
ftr-423	301	1	charles	charles	PROPN
ftr-423	301	2	looker	looker	ADV
ftr-423	301	3	,	,	PUNCT
ftr-423	301	4	the	the	DET
ftr-423	301	5	impact	impact	NOUN
ftr-423	301	6	of	of	ADP
ftr-423	301	7	estate	estate	NOUN
ftr-423	301	8	and	and	CCONJ
ftr-423	301	9	g	g	NOUN
ftr-423	301	10	ift	ift	NOUN
ftr-423	301	11	taxes	taxis	NOUN
ftr-423	301	12	on	on	ADP
ftr-423	301	13	property	property	NOUN
ftr-423	301	14	disposition	disposition	NOUN
ftr-423	301	15	,	,	PUNCT
ftr-423	301	16	38	38	NUM
ftr-423	301	17	cal	cal	NOUN
ftr-423	301	18	.	.	PUNCT
ftr-423	302	1	l.	l.	PROPN
ftr-423	302	2	rev	rev	PROPN
ftr-423	302	3	.	.	PROPN
ftr-423	302	4	44	44	NUM
ftr-423	302	5	,	,	PUNCT
ftr-423	302	6	62	62	NUM
ftr-423	302	7	(	(	PUNCT
ftr-423	302	8	1950	1950	NUM
ftr-423	302	9	)	)	PUNCT
ftr-423	302	10	.	.	PUNCT
ftr-423	303	1	43	43	NUM
ftr-423	303	2	.	.	PUNCT
ftr-423	304	1	i	i	PRON
ftr-423	304	2	d.	d.	PROPN
ftr-423	304	3	at	at	ADP
ftr-423	304	4	67	67	NUM
ftr-423	304	5	.	.	PUNCT
ftr-423	304	6	community	community	NOUN
ftr-423	304	7	property	property	NOUN
ftr-423	304	8	resident	resident	NOUN
ftr-423	304	9	spouses	spouse	NOUN
ftr-423	304	10	.	.	PUNCT
ftr-423	305	1	with	with	ADP
ftr-423	305	2	the	the	DET
ftr-423	305	3	deduction	deduction	NOUN
ftr-423	305	4	,	,	PUNCT
ftr-423	305	5	a	a	DET
ftr-423	305	6	common	common	ADJ
ftr-423	305	7	law	law	NOUN
ftr-423	305	8	resident	resident	NOUN
ftr-423	305	9	spouse	spouse	NOUN
ftr-423	305	10	could	could	AUX
ftr-423	305	11	transfer	transfer	VERB
ftr-423	305	12	all	all	DET
ftr-423	305	13	property	property	NOUN
ftr-423	305	14	to	to	ADP
ftr-423	305	15	his	his	PRON
ftr-423	305	16	or	or	CCONJ
ftr-423	305	17	her	her	PRON
ftr-423	305	18	spouse	spouse	NOUN
ftr-423	305	19	at	at	ADP
ftr-423	305	20	death	death	NOUN
ftr-423	305	21	,	,	PUNCT
ftr-423	305	22	but	but	CCONJ
ftr-423	305	23	owe	owe	VERB
ftr-423	305	24	estate	estate	NOUN
ftr-423	305	25	tax	tax	NOUN
ftr-423	305	26	only	only	ADV
ftr-423	305	27	on	on	ADP
ftr-423	305	28	half	half	NOUN
ftr-423	305	29	of	of	ADP
ftr-423	305	30	the	the	DET
ftr-423	305	31	estate	estate	NOUN
ftr-423	305	32	(	(	PUNCT
ftr-423	305	33	as	as	SCONJ
ftr-423	305	34	one	one	NUM
ftr-423	305	35	-	-	PUNCT
ftr-423	305	36	half	half	NOUN
ftr-423	305	37	did	do	AUX
ftr-423	305	38	not	not	PART
ftr-423	305	39	qualify	qualify	VERB
ftr-423	305	40	for	for	ADP
ftr-423	305	41	the	the	DET
ftr-423	305	42	marital	marital	ADJ
ftr-423	305	43	deduction	deduction	NOUN
ftr-423	305	44	)	)	PUNCT
ftr-423	305	45	.	.	PUNCT
ftr-423	306	1	for	for	ADP
ftr-423	306	2	most	most	ADJ
ftr-423	306	3	practical	practical	ADJ
ftr-423	306	4	purposes	purpose	NOUN
ftr-423	306	5	,	,	PUNCT
ftr-423	306	6	then	then	ADV
ftr-423	306	7	,	,	PUNCT
ftr-423	306	8	the	the	DET
ftr-423	306	9	new	new	ADJ
ftr-423	306	10	rules	rule	NOUN
ftr-423	306	11	achieved	achieve	VERB
ftr-423	306	12	the	the	DET
ftr-423	306	13	desired	desire	VERB
ftr-423	306	14	geographic	geographic	ADJ
ftr-423	306	15	parity	parity	NOUN
ftr-423	306	16	between	between	ADP
ftr-423	306	17	common	common	ADJ
ftr-423	306	18	law	law	NOUN
ftr-423	306	19	and	and	CCONJ
ftr-423	306	20	community	community	NOUN
ftr-423	306	21	property	property	NOUN
ftr-423	306	22	resident	resident	NOUN
ftr-423	306	23	spouses.37	spouses.37	NOUN
ftr-423	306	24	under	under	ADP
ftr-423	306	25	the	the	DET
ftr-423	306	26	estate	estate	NOUN
ftr-423	306	27	and	and	CCONJ
ftr-423	306	28	gift	gift	NOUN
ftr-423	306	29	tax	tax	NOUN
ftr-423	306	30	laws	law	NOUN
ftr-423	306	31	enacted	enact	VERB
ftr-423	306	32	in	in	ADP
ftr-423	306	33	1948	1948	NUM
ftr-423	306	34	,	,	PUNCT
ftr-423	306	35	a	a	DET
ftr-423	306	36	limited	limited	ADJ
ftr-423	306	37	category	category	NOUN
ftr-423	306	38	of	of	ADP
ftr-423	306	39	transfers	transfer	NOUN
ftr-423	306	40	apart	apart	ADV
ftr-423	306	41	from	from	ADP
ftr-423	306	42	outright	outright	ADJ
ftr-423	306	43	gifts	gift	NOUN
ftr-423	306	44	and	and	CCONJ
ftr-423	306	45	bequests	bequest	NOUN
ftr-423	306	46	qualified	qualified	ADJ
ftr-423	306	47	for	for	ADP
ftr-423	306	48	the	the	DET
ftr-423	306	49	marital	marital	ADJ
ftr-423	306	50	deduction	deduction	NOUN
ftr-423	306	51	.	.	PUNCT
ftr-423	307	1	the	the	DET
ftr-423	307	2	new	new	ADJ
ftr-423	307	3	laws	law	NOUN
ftr-423	307	4	generally	generally	ADV
ftr-423	307	5	prohibited	prohibit	VERB
ftr-423	307	6	deductions	deduction	NOUN
ftr-423	307	7	for	for	ADP
ftr-423	307	8	terminable	terminable	ADJ
ftr-423	307	9	interests,38	interests,38	ADJ
ftr-423	307	10	or	or	CCONJ
ftr-423	307	11	interests	interest	NOUN
ftr-423	307	12	subject	subject	ADJ
ftr-423	307	13	to	to	ADP
ftr-423	307	14	the	the	DET
ftr-423	307	15	spouse	spouse	NOUN
ftr-423	307	16	’s	’s	PART
ftr-423	307	17	divestiture	divestiture	NOUN
ftr-423	307	18	,	,	PUNCT
ftr-423	307	19	although	although	SCONJ
ftr-423	307	20	the	the	DET
ftr-423	307	21	law	law	NOUN
ftr-423	307	22	allowed	allow	VERB
ftr-423	307	23	a	a	DET
ftr-423	307	24	deduction	deduction	NOUN
ftr-423	307	25	for	for	ADP
ftr-423	307	26	a	a	DET
ftr-423	307	27	spouse	spouse	NOUN
ftr-423	307	28	’s	’s	PART
ftr-423	307	29	income	income	NOUN
ftr-423	307	30	interest	interest	NOUN
ftr-423	307	31	in	in	ADP
ftr-423	307	32	a	a	DET
ftr-423	307	33	trust	trust	NOUN
ftr-423	307	34	over	over	ADP
ftr-423	307	35	which	which	PRON
ftr-423	307	36	the	the	DET
ftr-423	307	37	spouse	spouse	NOUN
ftr-423	307	38	had	have	VERB
ftr-423	307	39	a	a	DET
ftr-423	307	40	specific	specific	ADJ
ftr-423	307	41	type	type	NOUN
ftr-423	307	42	of	of	ADP
ftr-423	307	43	general	general	ADJ
ftr-423	307	44	power	power	NOUN
ftr-423	307	45	of	of	ADP
ftr-423	307	46	appointment.39	appointment.39	NOUN
ftr-423	307	47	in	in	ADP
ftr-423	307	48	recognizing	recognize	VERB
ftr-423	307	49	this	this	DET
ftr-423	307	50	limited	limited	ADJ
ftr-423	307	51	exception	exception	NOUN
ftr-423	307	52	to	to	ADP
ftr-423	307	53	the	the	DET
ftr-423	307	54	terminable	terminable	ADJ
ftr-423	307	55	interest	interest	NOUN
ftr-423	307	56	rule	rule	NOUN
ftr-423	307	57	,	,	PUNCT
ftr-423	307	58	congress	congress	PROPN
ftr-423	307	59	treated	treat	VERB
ftr-423	307	60	a	a	DET
ftr-423	307	61	life	life	NOUN
ftr-423	307	62	estate	estate	NOUN
ftr-423	307	63	coupled	couple	VERB
ftr-423	307	64	with	with	ADP
ftr-423	307	65	a	a	DET
ftr-423	307	66	general	general	ADJ
ftr-423	307	67	power	power	NOUN
ftr-423	307	68	as	as	ADP
ftr-423	307	69	equivalent	equivalent	ADJ
ftr-423	307	70	for	for	ADP
ftr-423	307	71	transfer	transfer	NOUN
ftr-423	307	72	tax	tax	NOUN
ftr-423	307	73	purposes	purpose	NOUN
ftr-423	307	74	to	to	ADP
ftr-423	307	75	outright	outright	ADJ
ftr-423	307	76	ownership	ownership	NOUN
ftr-423	307	77	even	even	ADV
ftr-423	307	78	though	though	SCONJ
ftr-423	307	79	the	the	DET
ftr-423	307	80	spouse	spouse	NOUN
ftr-423	307	81	lacked	lack	VERB
ftr-423	307	82	full	full	ADJ
ftr-423	307	83	ownership	ownership	NOUN
ftr-423	307	84	rights	right	NOUN
ftr-423	307	85	over	over	ADP
ftr-423	307	86	the	the	DET
ftr-423	307	87	property.40	property.40	NOUN
ftr-423	307	88	the	the	DET
ftr-423	307	89	construction	construction	NOUN
ftr-423	307	90	of	of	ADP
ftr-423	307	91	substantively	substantively	ADV
ftr-423	307	92	different	different	ADJ
ftr-423	307	93	property	property	NOUN
ftr-423	307	94	interests	interest	NOUN
ftr-423	307	95	as	as	ADP
ftr-423	307	96	equivalent	equivalent	ADJ
ftr-423	307	97	for	for	ADP
ftr-423	307	98	tax	tax	NOUN
ftr-423	307	99	purposes	purpose	NOUN
ftr-423	307	100	played	play	VERB
ftr-423	307	101	an	an	DET
ftr-423	307	102	important	important	ADJ
ftr-423	307	103	role	role	NOUN
ftr-423	307	104	in	in	ADP
ftr-423	307	105	the	the	DET
ftr-423	307	106	estate	estate	NOUN
ftr-423	307	107	and	and	CCONJ
ftr-423	307	108	gift	gift	NOUN
ftr-423	307	109	tax	tax	NOUN
ftr-423	307	110	marital	marital	ADJ
ftr-423	307	111	deduction	deduction	NOUN
ftr-423	307	112	from	from	ADP
ftr-423	307	113	its	its	PRON
ftr-423	307	114	inception	inception	NOUN
ftr-423	307	115	.	.	PUNCT
ftr-423	308	1	this	this	DET
ftr-423	308	2	equivalency	equivalency	NOUN
ftr-423	308	3	theme	theme	NOUN
ftr-423	308	4	recurred	recur	VERB
ftr-423	308	5	prominently	prominently	ADV
ftr-423	308	6	in	in	ADP
ftr-423	308	7	later	later	ADJ
ftr-423	308	8	congressional	congressional	ADJ
ftr-423	308	9	debates	debate	NOUN
ftr-423	308	10	over	over	ADP
ftr-423	308	11	the	the	DET
ftr-423	308	12	marital	marital	ADJ
ftr-423	308	13	deduction	deduction	NOUN
ftr-423	308	14	.	.	PUNCT
ftr-423	309	1	contemporary	contemporary	ADJ
ftr-423	309	2	commentators	commentator	NOUN
ftr-423	309	3	reacted	react	VERB
ftr-423	309	4	unfavorably	unfavorably	ADV
ftr-423	309	5	to	to	ADP
ftr-423	309	6	the	the	DET
ftr-423	309	7	level	level	NOUN
ftr-423	309	8	of	of	ADP
ftr-423	309	9	control	control	NOUN
ftr-423	309	10	by	by	ADP
ftr-423	309	11	a	a	DET
ftr-423	309	12	surviving	surviving	NOUN
ftr-423	309	13	spouse	spouse	NOUN
ftr-423	309	14	that	that	PRON
ftr-423	309	15	was	be	AUX
ftr-423	309	16	required	require	VERB
ftr-423	309	17	to	to	PART
ftr-423	309	18	qualify	qualify	VERB
ftr-423	309	19	transfers	transfer	NOUN
ftr-423	309	20	for	for	ADP
ftr-423	309	21	the	the	DET
ftr-423	309	22	marital	marital	ADJ
ftr-423	309	23	deduction.41	deduction.41	PROPN
ftr-423	309	24	outright	outright	ADJ
ftr-423	309	25	ownership	ownership	NOUN
ftr-423	309	26	or	or	CCONJ
ftr-423	309	27	a	a	DET
ftr-423	309	28	general	general	ADJ
ftr-423	309	29	power	power	NOUN
ftr-423	309	30	of	of	ADP
ftr-423	309	31	appointment	appointment	NOUN
ftr-423	309	32	enabled	enable	VERB
ftr-423	309	33	a	a	DET
ftr-423	309	34	widow	widow	NOUN
ftr-423	309	35	to	to	PART
ftr-423	309	36	“	"	PUNCT
ftr-423	309	37	cut	cut	VERB
ftr-423	309	38	off	off	ADP
ftr-423	309	39	the	the	DET
ftr-423	309	40	objects	object	NOUN
ftr-423	309	41	of	of	ADP
ftr-423	309	42	[	[	PUNCT
ftr-423	309	43	the	the	DET
ftr-423	309	44	husband	husband	NOUN
ftr-423	309	45	’s	’s	PART
ftr-423	309	46	]	]	PUNCT
ftr-423	309	47	bounty	bounty	NOUN
ftr-423	309	48	and	and	CCONJ
ftr-423	309	49	leave	leave	VERB
ftr-423	309	50	his	his	PRON
ftr-423	309	51	estate	estate	NOUN
ftr-423	309	52	to	to	ADP
ftr-423	309	53	a	a	DET
ftr-423	309	54	gigolo	gigolo	NOUN
ftr-423	309	55	second	second	ADJ
ftr-423	309	56	husband,”42	husband,”42	NOUN
ftr-423	309	57	or	or	CCONJ
ftr-423	309	58	“	"	PUNCT
ftr-423	309	59	cut	cut	VERB
ftr-423	309	60	off	off	ADP
ftr-423	309	61	”	"	PUNCT
ftr-423	309	62	a	a	DET
ftr-423	309	63	husband	husband	NOUN
ftr-423	309	64	’s	’s	PART
ftr-423	309	65	intended	intend	VERB
ftr-423	309	66	beneficiaries	beneficiary	NOUN
ftr-423	309	67	‘	'	PUNCT
ftr-423	309	68	by	by	ADP
ftr-423	309	69	the	the	DET
ftr-423	309	70	stroke	stroke	NOUN
ftr-423	309	71	of	of	ADP
ftr-423	309	72	a	a	DET
ftr-423	309	73	mother	mother	NOUN
ftr-423	309	74	’s	’s	PART
ftr-423	309	75	pen	pen	NOUN
ftr-423	309	76	.	.	PUNCT
ftr-423	310	1	”43	”43	VERB
ftr-423	310	2	even	even	ADV
ftr-423	310	3	if	if	SCONJ
ftr-423	310	4	husbands	husband	NOUN
ftr-423	310	5	and	and	CCONJ
ftr-423	310	6	wives	wife	NOUN
ftr-423	310	7	were	be	AUX
ftr-423	310	8	theoretical	theoretical	ADJ
ftr-423	310	9	economic	economic	ADJ
ftr-423	310	10	partners	partner	NOUN
ftr-423	310	11	,	,	PUNCT
ftr-423	310	12	that	that	DET
ftr-423	310	13	partnership	partnership	NOUN
ftr-423	310	14	lasted	last	VERB
ftr-423	310	15	only	only	ADV
ftr-423	310	16	as	as	ADV
ftr-423	310	17	long	long	ADV
ftr-423	310	18	as	as	ADP
ftr-423	310	19	they	they	PRON
ftr-423	310	20	(	(	PUNCT
ftr-423	310	21	or	or	CCONJ
ftr-423	310	22	their	their	PRON
ftr-423	310	23	768	768	NUM
ftr-423	310	24	florida	florida	PROPN
ftr-423	310	25	tax	tax	NOUN
ftr-423	310	26	review	review	NOUN
ftr-423	311	1	[	[	X
ftr-423	311	2	vol	vol	NOUN
ftr-423	311	3	.	.	PUNCT
ftr-423	311	4	6:8	6:8	NUM
ftr-423	311	5	44	44	NUM
ftr-423	311	6	.	.	PUNCT
ftr-423	312	1	s.	s.	PROPN
ftr-423	312	2	rep	rep	PROPN
ftr-423	312	3	.	.	PROPN
ftr-423	313	1	no	no	PROPN
ftr-423	313	2	.	.	NOUN
ftr-423	313	3	1599	1599	NUM
ftr-423	313	4	,	,	PUNCT
ftr-423	313	5	at	at	ADP
ftr-423	313	6	1	1	NUM
ftr-423	313	7	-	-	SYM
ftr-423	313	8	6	6	NUM
ftr-423	313	9	(	(	PUNCT
ftr-423	313	10	1966	1966	NUM
ftr-423	313	11	)	)	PUNCT
ftr-423	313	12	.	.	PUNCT
ftr-423	314	1	45	45	NUM
ftr-423	314	2	.	.	PUNCT
ftr-423	314	3	irc	irc	PROPN
ftr-423	314	4	§	§	PROPN
ftr-423	314	5	2056(d	2056(d	NUM
ftr-423	314	6	)	)	PUNCT
ftr-423	314	7	.	.	PUNCT
ftr-423	315	1	46	46	NUM
ftr-423	315	2	.	.	PUNCT
ftr-423	316	1	i	i	PRON
ftr-423	316	2	d.	d.	PROPN
ftr-423	316	3	47	47	NUM
ftr-423	316	4	.	.	PUNCT
ftr-423	317	1	see	see	VERB
ftr-423	317	2	supra	supra	PROPN
ftr-423	317	3	note	note	PROPN
ftr-423	317	4	30	30	NUM
ftr-423	317	5	and	and	CCONJ
ftr-423	317	6	accompanying	accompanying	ADJ
ftr-423	317	7	.	.	PUNCT
ftr-423	318	1	48	48	NUM
ftr-423	318	2	.	.	PUNCT
ftr-423	319	1	h.r	h.r	PROPN
ftr-423	319	2	.	.	PROPN
ftr-423	319	3	rep	rep	PROPN
ftr-423	319	4	.	.	PROPN
ftr-423	319	5	no	no	PROPN
ftr-423	319	6	.	.	NOUN
ftr-423	319	7	1513	1513	NUM
ftr-423	319	8	,	,	PUNCT
ftr-423	319	9	at	at	ADP
ftr-423	319	10	2	2	NUM
ftr-423	319	11	-	-	SYM
ftr-423	319	12	7	7	NUM
ftr-423	319	13	(	(	PUNCT
ftr-423	319	14	1966	1966	NUM
ftr-423	319	15	)	)	PUNCT
ftr-423	319	16	.	.	PUNCT
ftr-423	320	1	49	49	NUM
ftr-423	320	2	.	.	PUNCT
ftr-423	321	1	i	i	PRON
ftr-423	321	2	d.	d.	PROPN
ftr-423	321	3	50	50	NUM
ftr-423	321	4	.	.	PUNCT
ftr-423	322	1	i	i	PRON
ftr-423	322	2	d.	d.	PROPN
ftr-423	322	3	51	51	NUM
ftr-423	322	4	.	.	PUNCT
ftr-423	323	1	in	in	ADP
ftr-423	323	2	stating	state	VERB
ftr-423	323	3	its	its	PRON
ftr-423	323	4	rationale	rationale	NOUN
ftr-423	323	5	for	for	ADP
ftr-423	323	6	supporting	support	VERB
ftr-423	323	7	the	the	DET
ftr-423	323	8	legislative	legislative	ADJ
ftr-423	323	9	change	change	NOUN
ftr-423	323	10	,	,	PUNCT
ftr-423	323	11	the	the	DET
ftr-423	323	12	senate	senate	PROPN
ftr-423	323	13	finance	finance	PROPN
ftr-423	323	14	committee	committee	PROPN
ftr-423	323	15	employed	employ	VERB
ftr-423	323	16	language	language	NOUN
ftr-423	323	17	substantially	substantially	ADV
ftr-423	323	18	similar	similar	ADJ
ftr-423	323	19	to	to	ADP
ftr-423	323	20	the	the	DET
ftr-423	323	21	house	house	NOUN
ftr-423	323	22	ways	way	NOUN
ftr-423	323	23	and	and	CCONJ
ftr-423	323	24	means	mean	VERB
ftr-423	323	25	committee	committee	NOUN
ftr-423	323	26	’s	’s	PART
ftr-423	323	27	:	:	PUNCT
ftr-423	323	28	marriage	marriage	NOUN
ftr-423	323	29	)	)	PUNCT
ftr-423	323	30	did	do	VERB
ftr-423	323	31	.	.	PUNCT
ftr-423	324	1	truly	truly	ADV
ftr-423	324	2	equal	equal	VERB
ftr-423	324	3	spousal	spousal	NOUN
ftr-423	324	4	ownership	ownership	NOUN
ftr-423	324	5	of	of	ADP
ftr-423	324	6	property	property	NOUN
ftr-423	324	7	was	be	AUX
ftr-423	324	8	problematic	problematic	ADJ
ftr-423	324	9	because	because	SCONJ
ftr-423	324	10	women	woman	NOUN
ftr-423	324	11	were	be	AUX
ftr-423	324	12	too	too	ADV
ftr-423	324	13	weak	weak	ADJ
ftr-423	324	14	(	(	PUNCT
ftr-423	324	15	and	and	CCONJ
ftr-423	324	16	thus	thus	ADV
ftr-423	324	17	prey	prey	VERB
ftr-423	324	18	for	for	ADP
ftr-423	324	19	“	"	PUNCT
ftr-423	324	20	a	a	DET
ftr-423	324	21	gigolo	gigolo	ADJ
ftr-423	324	22	second	second	ADJ
ftr-423	324	23	husband	husband	NOUN
ftr-423	324	24	”	"	PUNCT
ftr-423	324	25	)	)	PUNCT
ftr-423	324	26	or	or	CCONJ
ftr-423	324	27	too	too	ADV
ftr-423	324	28	strong	strong	ADJ
ftr-423	324	29	(	(	PUNCT
ftr-423	324	30	capricious	capricious	ADJ
ftr-423	324	31	evil	evil	NOUN
ftr-423	324	32	-	-	PUNCT
ftr-423	324	33	doers	doer	NOUN
ftr-423	324	34	who	who	PRON
ftr-423	324	35	cut	cut	VERB
ftr-423	324	36	off	off	ADP
ftr-423	324	37	beneficiaries	beneficiary	NOUN
ftr-423	324	38	with	with	ADP
ftr-423	324	39	a	a	DET
ftr-423	324	40	“	"	PUNCT
ftr-423	324	41	stroke	stroke	NOUN
ftr-423	324	42	of	of	ADP
ftr-423	324	43	a	a	DET
ftr-423	324	44	mother	mother	NOUN
ftr-423	324	45	’s	’s	PART
ftr-423	324	46	pen	pen	NOUN
ftr-423	324	47	”	"	PUNCT
ftr-423	324	48	)	)	PUNCT
ftr-423	324	49	.	.	PUNCT
ftr-423	325	1	c.	c.	PROPN
ftr-423	325	2	triumph	triumph	NOUN
ftr-423	325	3	of	of	ADP
ftr-423	325	4	substance	substance	NOUN
ftr-423	325	5	over	over	ADP
ftr-423	325	6	form	form	NOUN
ftr-423	325	7	in	in	ADP
ftr-423	325	8	1966	1966	NUM
ftr-423	325	9	,	,	PUNCT
ftr-423	325	10	almost	almost	ADV
ftr-423	325	11	twenty	twenty	NUM
ftr-423	325	12	years	year	NOUN
ftr-423	325	13	after	after	ADP
ftr-423	325	14	the	the	DET
ftr-423	325	15	enactment	enactment	NOUN
ftr-423	325	16	of	of	ADP
ftr-423	325	17	the	the	DET
ftr-423	325	18	provisions	provision	NOUN
ftr-423	325	19	authorizing	authorize	VERB
ftr-423	325	20	the	the	DET
ftr-423	325	21	joint	joint	ADJ
ftr-423	325	22	income	income	NOUN
ftr-423	325	23	tax	tax	NOUN
ftr-423	325	24	return	return	NOUN
ftr-423	325	25	and	and	CCONJ
ftr-423	325	26	the	the	DET
ftr-423	325	27	estate	estate	NOUN
ftr-423	325	28	and	and	CCONJ
ftr-423	325	29	gift	gift	NOUN
ftr-423	325	30	tax	tax	NOUN
ftr-423	325	31	marital	marital	ADJ
ftr-423	325	32	deduction	deduction	NOUN
ftr-423	325	33	,	,	PUNCT
ftr-423	325	34	congress	congress	PROPN
ftr-423	325	35	amended	amend	VERB
ftr-423	325	36	the	the	DET
ftr-423	325	37	marital	marital	ADJ
ftr-423	325	38	deduction	deduction	NOUN
ftr-423	325	39	provisions	provision	NOUN
ftr-423	325	40	to	to	PART
ftr-423	325	41	address	address	VERB
ftr-423	325	42	perceived	perceive	VERB
ftr-423	325	43	“	"	PUNCT
ftr-423	325	44	inequities	inequity	NOUN
ftr-423	325	45	and	and	CCONJ
ftr-423	325	46	discrimination”44	discrimination”44	PROPN
ftr-423	325	47	in	in	ADP
ftr-423	325	48	the	the	DET
ftr-423	325	49	transfer	transfer	NOUN
ftr-423	325	50	tax	tax	NOUN
ftr-423	325	51	treatment	treatment	NOUN
ftr-423	325	52	of	of	ADP
ftr-423	325	53	disclaimed	disclaimed	ADJ
ftr-423	325	54	property	property	NOUN
ftr-423	325	55	.	.	PUNCT
ftr-423	326	1	in	in	ADP
ftr-423	326	2	particular	particular	ADJ
ftr-423	326	3	,	,	PUNCT
ftr-423	326	4	legislators	legislator	NOUN
ftr-423	326	5	saw	see	VERB
ftr-423	326	6	economic	economic	ADJ
ftr-423	326	7	discrimination	discrimination	NOUN
ftr-423	326	8	in	in	ADP
ftr-423	326	9	the	the	DET
ftr-423	326	10	non	non	NOUN
ftr-423	326	11	-	-	NOUN
ftr-423	326	12	recognition	recognition	NOUN
ftr-423	326	13	for	for	ADP
ftr-423	326	14	transfer	transfer	NOUN
ftr-423	326	15	tax	tax	NOUN
ftr-423	326	16	purposes	purpose	NOUN
ftr-423	326	17	of	of	ADP
ftr-423	326	18	disclaimers	disclaimer	NOUN
ftr-423	326	19	by	by	ADP
ftr-423	326	20	persons	person	NOUN
ftr-423	326	21	other	other	ADJ
ftr-423	326	22	than	than	ADP
ftr-423	326	23	a	a	DET
ftr-423	326	24	surviving	surviving	NOUN
ftr-423	326	25	spouse.45	spouse.45	VERB
ftr-423	326	26	to	to	PART
ftr-423	326	27	illustrate	illustrate	VERB
ftr-423	326	28	,	,	PUNCT
ftr-423	326	29	if	if	SCONJ
ftr-423	326	30	an	an	DET
ftr-423	326	31	unrelated	unrelated	ADJ
ftr-423	326	32	third	third	ADJ
ftr-423	326	33	party	party	NOUN
ftr-423	326	34	disclaimed	disclaim	VERB
ftr-423	326	35	a	a	DET
ftr-423	326	36	testamentary	testamentary	ADJ
ftr-423	326	37	bequest	bequest	NOUN
ftr-423	326	38	,	,	PUNCT
ftr-423	326	39	even	even	ADV
ftr-423	326	40	if	if	SCONJ
ftr-423	326	41	the	the	DET
ftr-423	326	42	disclaimed	disclaimed	ADJ
ftr-423	326	43	property	property	NOUN
ftr-423	326	44	passed	pass	VERB
ftr-423	326	45	to	to	ADP
ftr-423	326	46	the	the	DET
ftr-423	326	47	decedent	decedent	NOUN
ftr-423	326	48	’s	’s	PART
ftr-423	326	49	surviving	surviving	NOUN
ftr-423	326	50	spouse	spouse	NOUN
ftr-423	326	51	,	,	PUNCT
ftr-423	326	52	the	the	DET
ftr-423	326	53	transfer	transfer	NOUN
ftr-423	326	54	would	would	AUX
ftr-423	326	55	not	not	PART
ftr-423	326	56	qualify	qualify	VERB
ftr-423	326	57	for	for	ADP
ftr-423	326	58	the	the	DET
ftr-423	326	59	estate	estate	NOUN
ftr-423	326	60	tax	tax	NOUN
ftr-423	326	61	marital	marital	ADJ
ftr-423	326	62	deduction.46	deduction.46	NOUN
ftr-423	326	63	in	in	ADP
ftr-423	326	64	the	the	DET
ftr-423	326	65	case	case	NOUN
ftr-423	326	66	of	of	ADP
ftr-423	326	67	disclaimed	disclaimed	ADJ
ftr-423	326	68	property	property	NOUN
ftr-423	326	69	,	,	PUNCT
ftr-423	326	70	tax	tax	NOUN
ftr-423	326	71	results	result	NOUN
ftr-423	326	72	depended	depend	VERB
ftr-423	326	73	on	on	ADP
ftr-423	326	74	the	the	DET
ftr-423	326	75	process	process	NOUN
ftr-423	326	76	by	by	ADP
ftr-423	326	77	which	which	PRON
ftr-423	326	78	a	a	DET
ftr-423	326	79	surviving	surviving	NOUN
ftr-423	326	80	spouse	spouse	NOUN
ftr-423	326	81	received	receive	VERB
ftr-423	326	82	property	property	NOUN
ftr-423	326	83	,	,	PUNCT
ftr-423	326	84	not	not	PART
ftr-423	326	85	its	its	PRON
ftr-423	326	86	receipt	receipt	NOUN
ftr-423	326	87	alone	alone	ADV
ftr-423	326	88	.	.	PUNCT
ftr-423	327	1	thus	thus	ADV
ftr-423	327	2	for	for	ADP
ftr-423	327	3	transfer	transfer	NOUN
ftr-423	327	4	tax	tax	NOUN
ftr-423	327	5	purposes	purpose	NOUN
ftr-423	327	6	prior	prior	ADV
ftr-423	327	7	to	to	ADP
ftr-423	327	8	1966	1966	NUM
ftr-423	327	9	,	,	PUNCT
ftr-423	327	10	form	form	VERB
ftr-423	327	11	vanquished	vanquished	ADJ
ftr-423	327	12	substance	substance	NOUN
ftr-423	327	13	.	.	PUNCT
ftr-423	328	1	echoing	echo	VERB
ftr-423	328	2	congress	congress	PROPN
ftr-423	328	3	’s	’s	PART
ftr-423	328	4	1948	1948	NUM
ftr-423	328	5	dismay	dismay	NOUN
ftr-423	328	6	at	at	ADP
ftr-423	328	7	the	the	DET
ftr-423	328	8	“	"	PUNCT
ftr-423	328	9	unfortunate	unfortunate	ADJ
ftr-423	328	10	”	"	PUNCT
ftr-423	328	11	conversion	conversion	NOUN
ftr-423	328	12	of	of	ADP
ftr-423	328	13	common	common	ADJ
ftr-423	328	14	law	law	NOUN
ftr-423	328	15	jurisdictions	jurisdiction	NOUN
ftr-423	328	16	to	to	ADP
ftr-423	328	17	community	community	NOUN
ftr-423	328	18	property	property	NOUN
ftr-423	328	19	systems,47	systems,47	NOUN
ftr-423	328	20	the	the	DET
ftr-423	328	21	house	house	NOUN
ftr-423	328	22	ways	way	NOUN
ftr-423	328	23	and	and	CCONJ
ftr-423	328	24	means	mean	VERB
ftr-423	328	25	committee	committee	NOUN
ftr-423	328	26	labeled	label	VERB
ftr-423	328	27	the	the	DET
ftr-423	328	28	pre-1966	pre-1966	NOUN
ftr-423	328	29	disclaimer	disclaimer	NOUN
ftr-423	328	30	rules	rule	NOUN
ftr-423	328	31	as	as	ADP
ftr-423	328	32	“	"	PUNCT
ftr-423	328	33	unfortunate”48	unfortunate”48	PROPN
ftr-423	328	34	for	for	ADP
ftr-423	328	35	causing	cause	VERB
ftr-423	328	36	estate	estate	NOUN
ftr-423	328	37	tax	tax	NOUN
ftr-423	328	38	consequences	consequence	NOUN
ftr-423	328	39	to	to	PART
ftr-423	328	40	deviate	deviate	VERB
ftr-423	328	41	from	from	ADP
ftr-423	328	42	underlying	underlie	VERB
ftr-423	328	43	substantive	substantive	ADJ
ftr-423	328	44	property	property	NOUN
ftr-423	328	45	ownership	ownership	NOUN
ftr-423	328	46	.	.	PUNCT
ftr-423	329	1	in	in	ADP
ftr-423	329	2	most	most	ADJ
ftr-423	329	3	of	of	ADP
ftr-423	329	4	these	these	DET
ftr-423	329	5	“	"	PUNCT
ftr-423	329	6	unfortunate	unfortunate	ADJ
ftr-423	329	7	”	"	PUNCT
ftr-423	329	8	disclaimer	disclaimer	ADJ
ftr-423	329	9	cases	case	NOUN
ftr-423	329	10	,	,	PUNCT
ftr-423	329	11	the	the	DET
ftr-423	329	12	committee	committee	NOUN
ftr-423	329	13	observed	observe	VERB
ftr-423	329	14	,	,	PUNCT
ftr-423	329	15	“	"	PUNCT
ftr-423	329	16	the	the	DET
ftr-423	329	17	failure	failure	NOUN
ftr-423	329	18	to	to	PART
ftr-423	329	19	make	make	VERB
ftr-423	329	20	provision	provision	NOUN
ftr-423	329	21	for	for	ADP
ftr-423	329	22	the	the	DET
ftr-423	329	23	marital	marital	ADJ
ftr-423	329	24	deduction	deduction	NOUN
ftr-423	329	25	stemmed	stem	VERB
ftr-423	329	26	from	from	ADP
ftr-423	329	27	an	an	DET
ftr-423	329	28	absence	absence	NOUN
ftr-423	329	29	of	of	ADP
ftr-423	329	30	knowledge	knowledge	NOUN
ftr-423	329	31	concerning	concern	VERB
ftr-423	329	32	estate	estate	NOUN
ftr-423	329	33	tax	tax	NOUN
ftr-423	329	34	law	law	NOUN
ftr-423	329	35	by	by	ADP
ftr-423	329	36	the	the	DET
ftr-423	329	37	decedent	decedent	NOUN
ftr-423	329	38	.	.	PUNCT
ftr-423	330	1	”49	”49	ADP
ftr-423	330	2	“	"	PUNCT
ftr-423	330	3	this	this	PRON
ftr-423	330	4	is	be	AUX
ftr-423	330	5	an	an	DET
ftr-423	330	6	area	area	NOUN
ftr-423	330	7	of	of	ADP
ftr-423	330	8	the	the	DET
ftr-423	330	9	law	law	NOUN
ftr-423	330	10	which	which	PRON
ftr-423	330	11	,	,	PUNCT
ftr-423	330	12	of	of	ADP
ftr-423	330	13	necessity	necessity	NOUN
ftr-423	330	14	,	,	PUNCT
ftr-423	330	15	contains	contain	VERB
ftr-423	330	16	complexities	complexity	NOUN
ftr-423	330	17	and	and	CCONJ
ftr-423	330	18	frequently	frequently	ADV
ftr-423	330	19	is	be	AUX
ftr-423	330	20	not	not	PART
ftr-423	330	21	understood	understand	VERB
ftr-423	330	22	by	by	ADP
ftr-423	330	23	an	an	DET
ftr-423	330	24	individual	individual	NOUN
ftr-423	330	25	preparing	prepare	VERB
ftr-423	330	26	his	his	PRON
ftr-423	330	27	own	own	ADJ
ftr-423	330	28	will	will	NOUN
ftr-423	330	29	.	.	PUNCT
ftr-423	331	1	”50	”50	NOUN
ftr-423	331	2	in	in	ADP
ftr-423	331	3	the	the	DET
ftr-423	331	4	face	face	NOUN
ftr-423	331	5	of	of	ADP
ftr-423	331	6	complex	complex	ADJ
ftr-423	331	7	and	and	CCONJ
ftr-423	331	8	confusing	confusing	ADJ
ftr-423	331	9	laws	law	NOUN
ftr-423	331	10	,	,	PUNCT
ftr-423	331	11	congress	congress	PROPN
ftr-423	331	12	believed	believe	VERB
ftr-423	331	13	that	that	SCONJ
ftr-423	331	14	taxpayers	taxpayer	NOUN
ftr-423	331	15	should	should	AUX
ftr-423	331	16	be	be	AUX
ftr-423	331	17	saved	save	VERB
ftr-423	331	18	from	from	ADP
ftr-423	331	19	their	their	PRON
ftr-423	331	20	own	own	ADJ
ftr-423	331	21	mistakes	mistake	NOUN
ftr-423	331	22	,	,	PUNCT
ftr-423	331	23	and	and	CCONJ
ftr-423	331	24	that	that	SCONJ
ftr-423	331	25	wealth	wealth	NOUN
ftr-423	331	26	transfer	transfer	NOUN
ftr-423	331	27	taxation	taxation	NOUN
ftr-423	331	28	rules	rule	NOUN
ftr-423	331	29	should	should	AUX
ftr-423	331	30	be	be	AUX
ftr-423	331	31	flexible	flexible	ADJ
ftr-423	331	32	where	where	SCONJ
ftr-423	331	33	possible	possible	ADJ
ftr-423	331	34	in	in	ADP
ftr-423	331	35	granting	grant	VERB
ftr-423	331	36	the	the	DET
ftr-423	331	37	marital	marital	ADJ
ftr-423	331	38	deduction	deduction	NOUN
ftr-423	331	39	.	.	PUNCT
ftr-423	332	1	in	in	ADP
ftr-423	332	2	1966	1966	NUM
ftr-423	332	3	congress	congress	PROPN
ftr-423	332	4	ratified	ratify	VERB
ftr-423	332	5	revised	revise	VERB
ftr-423	332	6	disclaimer	disclaimer	NOUN
ftr-423	332	7	rules	rule	NOUN
ftr-423	332	8	.	.	PUNCT
ftr-423	333	1	under	under	ADP
ftr-423	333	2	the	the	DET
ftr-423	333	3	new	new	ADJ
ftr-423	333	4	transfer	transfer	NOUN
ftr-423	333	5	tax	tax	NOUN
ftr-423	333	6	rules	rule	NOUN
ftr-423	333	7	,	,	PUNCT
ftr-423	333	8	whether	whether	SCONJ
ftr-423	333	9	a	a	DET
ftr-423	333	10	surviving	surviving	NOUN
ftr-423	333	11	spouse	spouse	NOUN
ftr-423	333	12	received	receive	VERB
ftr-423	333	13	property	property	NOUN
ftr-423	333	14	became	become	VERB
ftr-423	333	15	more	more	ADV
ftr-423	333	16	important	important	ADJ
ftr-423	333	17	than	than	ADP
ftr-423	333	18	how	how	SCONJ
ftr-423	333	19	he	he	PRON
ftr-423	333	20	or	or	CCONJ
ftr-423	333	21	she	she	PRON
ftr-423	333	22	received	receive	VERB
ftr-423	333	23	it	it	PRON
ftr-423	333	24	.	.	PUNCT
ftr-423	334	1	in	in	ADP
ftr-423	334	2	other	other	ADJ
ftr-423	334	3	words	word	NOUN
ftr-423	334	4	,	,	PUNCT
ftr-423	334	5	a	a	DET
ftr-423	334	6	bequest	bequest	NOUN
ftr-423	334	7	directly	directly	ADV
ftr-423	334	8	to	to	ADP
ftr-423	334	9	a	a	DET
ftr-423	334	10	surviving	surviving	NOUN
ftr-423	334	11	spouse	spouse	NOUN
ftr-423	334	12	was	be	AUX
ftr-423	334	13	equivalent	equivalent	ADJ
ftr-423	334	14	for	for	ADP
ftr-423	334	15	tax	tax	NOUN
ftr-423	334	16	purposes	purpose	NOUN
ftr-423	334	17	to	to	ADP
ftr-423	334	18	an	an	DET
ftr-423	334	19	indirect	indirect	ADJ
ftr-423	334	20	transfer	transfer	NOUN
ftr-423	334	21	to	to	ADP
ftr-423	334	22	the	the	DET
ftr-423	334	23	surviving	surviving	NOUN
ftr-423	334	24	spouse	spouse	NOUN
ftr-423	334	25	via	via	ADP
ftr-423	334	26	disclaimer	disclaimer	NOUN
ftr-423	334	27	.	.	PUNCT
ftr-423	335	1	in	in	ADP
ftr-423	335	2	either	either	DET
ftr-423	335	3	case	case	NOUN
ftr-423	335	4	,	,	PUNCT
ftr-423	335	5	the	the	DET
ftr-423	335	6	surviving	surviving	NOUN
ftr-423	335	7	spouse	spouse	NOUN
ftr-423	335	8	became	become	VERB
ftr-423	335	9	entitled	entitled	ADJ
ftr-423	335	10	to	to	ADP
ftr-423	335	11	the	the	DET
ftr-423	335	12	property	property	NOUN
ftr-423	335	13	.	.	PUNCT
ftr-423	336	1	congress	congress	PROPN
ftr-423	336	2	again	again	ADV
ftr-423	336	3	showed	show	VERB
ftr-423	336	4	preference	preference	NOUN
ftr-423	336	5	for	for	ADP
ftr-423	336	6	tax	tax	NOUN
ftr-423	336	7	rules	rule	NOUN
ftr-423	336	8	that	that	PRON
ftr-423	336	9	tracked	track	VERB
ftr-423	336	10	economic	economic	ADJ
ftr-423	336	11	or	or	CCONJ
ftr-423	336	12	beneficial	beneficial	ADJ
ftr-423	336	13	ownership	ownership	NOUN
ftr-423	336	14	of	of	ADP
ftr-423	336	15	property.51	property.51	NOUN
ftr-423	336	16	2004	2004	NUM
ftr-423	336	17	one	one	NUM
ftr-423	336	18	flesh	flesh	NOUN
ftr-423	336	19	,	,	PUNCT
ftr-423	336	20	two	two	NUM
ftr-423	336	21	taxpayers	taxpayer	NOUN
ftr-423	336	22	769	769	NUM
ftr-423	336	23	where	where	SCONJ
ftr-423	336	24	the	the	DET
ftr-423	336	25	beneficiary	beneficiary	NOUN
ftr-423	336	26	d	d	X
ftr-423	336	27	isclaims	isclaim	VERB
ftr-423	336	28	his	his	PRON
ftr-423	336	29	right	right	NOUN
ftr-423	336	30	to	to	PART
ftr-423	336	31	receive	receive	VERB
ftr-423	336	32	property	property	NOUN
ftr-423	336	33	and	and	CCONJ
ftr-423	336	34	,	,	PUNCT
ftr-423	336	35	as	as	ADP
ftr-423	336	36	a	a	DET
ftr-423	336	37	result	result	NOUN
ftr-423	336	38	,	,	PUNCT
ftr-423	336	39	the	the	DET
ftr-423	336	40	property	property	NOUN
ftr-423	336	41	is	be	AUX
ftr-423	336	42	received	receive	VERB
ftr-423	336	43	by	by	ADP
ftr-423	336	44	the	the	DET
ftr-423	336	45	surviving	surviving	NOUN
ftr-423	336	46	spouse	spouse	NOUN
ftr-423	336	47	,	,	PUNCT
ftr-423	336	48	it	it	PRON
ftr-423	336	49	is	be	AUX
ftr-423	336	50	difficult	difficult	ADJ
ftr-423	336	51	to	to	PART
ftr-423	336	52	see	see	VERB
ftr-423	336	53	why	why	SCONJ
ftr-423	336	54	a	a	DET
ftr-423	336	55	larger	large	ADJ
ftr-423	336	56	tax	tax	NOUN
ftr-423	336	57	should	should	AUX
ftr-423	336	58	be	be	AUX
ftr-423	336	59	recovered	recover	VERB
ftr-423	336	60	from	from	ADP
ftr-423	336	61	the	the	DET
ftr-423	336	62	estate	estate	NOUN
ftr-423	336	63	than	than	SCONJ
ftr-423	336	64	would	would	AUX
ftr-423	336	65	be	be	AUX
ftr-423	336	66	true	true	ADJ
ftr-423	336	67	where	where	SCONJ
ftr-423	336	68	the	the	DET
ftr-423	336	69	property	property	NOUN
ftr-423	336	70	goes	go	VERB
ftr-423	336	71	directly	directly	ADV
ftr-423	336	72	to	to	ADP
ftr-423	336	73	the	the	DET
ftr-423	336	74	surviving	surviving	NOUN
ftr-423	336	75	spouse	spouse	NOUN
ftr-423	336	76	(	(	PUNCT
ftr-423	336	77	rather	rather	ADV
ftr-423	336	78	than	than	ADP
ftr-423	336	79	indirectly	indirectly	ADV
ftr-423	336	80	as	as	ADP
ftr-423	336	81	a	a	DET
ftr-423	336	82	result	result	NOUN
ftr-423	336	83	of	of	ADP
ftr-423	336	84	a	a	DET
ftr-423	336	85	d	d	NOUN
ftr-423	336	86	isclaimer	isclaimer	NOUN
ftr-423	336	87	)	)	PUNCT
ftr-423	336	88	.	.	PUNCT
ftr-423	337	1	in	in	ADP
ftr-423	337	2	bo	bo	PROPN
ftr-423	337	3	th	th	X
ftr-423	337	4	cases	case	NOUN
ftr-423	337	5	the	the	DET
ftr-423	337	6	economic	economic	ADJ
ftr-423	337	7	effect	effect	NOUN
ftr-423	337	8	of	of	ADP
ftr-423	337	9	the	the	DET
ftr-423	337	10	transaction	transaction	NOUN
ftr-423	337	11	is	be	AUX
ftr-423	337	12	the	the	DET
ftr-423	337	13	same	same	ADJ
ftr-423	337	14	.	.	PUNCT
ftr-423	338	1	moreover	moreover	ADV
ftr-423	338	2	,	,	PUNCT
ftr-423	338	3	frequently	frequently	ADV
ftr-423	338	4	the	the	DET
ftr-423	338	5	failure	failure	NOUN
ftr-423	338	6	to	to	PART
ftr-423	338	7	make	make	VERB
ftr-423	338	8	provision	provision	NOUN
ftr-423	338	9	for	for	ADP
ftr-423	338	10	the	the	DET
ftr-423	338	11	marital	marital	ADJ
ftr-423	338	12	deduction	deduction	NOUN
ftr-423	338	13	in	in	ADP
ftr-423	338	14	the	the	DET
ftr-423	338	15	first	first	ADJ
ftr-423	338	16	instance	instance	NOUN
ftr-423	338	17	stems	stem	VERB
ftr-423	338	18	from	from	ADP
ftr-423	338	19	an	an	DET
ftr-423	338	20	absence	absence	NOUN
ftr-423	338	21	of	of	ADP
ftr-423	338	22	knowledge	knowledge	NOUN
ftr-423	338	23	concerning	concern	VERB
ftr-423	338	24	estate	estate	NOUN
ftr-423	338	25	tax	tax	NOUN
ftr-423	338	26	law	law	NOUN
ftr-423	338	27	by	by	ADP
ftr-423	338	28	the	the	DET
ftr-423	338	29	decedent	decedent	NOUN
ftr-423	338	30	.	.	PUNCT
ftr-423	339	1	this	this	PRON
ftr-423	339	2	is	be	AUX
ftr-423	339	3	an	an	DET
ftr-423	339	4	area	area	NOUN
ftr-423	339	5	of	of	ADP
ftr-423	339	6	the	the	DET
ftr-423	339	7	law	law	NOUN
ftr-423	339	8	which	which	PRON
ftr-423	339	9	,	,	PUNCT
ftr-423	339	10	of	of	ADP
ftr-423	339	11	necessity	necessity	NOUN
ftr-423	339	12	,	,	PUNCT
ftr-423	339	13	contains	contain	VERB
ftr-423	339	14	complexities	complexity	NOUN
ftr-423	339	15	and	and	CCONJ
ftr-423	339	16	frequently	frequently	ADV
ftr-423	339	17	is	be	AUX
ftr-423	339	18	not	not	PART
ftr-423	339	19	fully	fully	ADV
ftr-423	339	20	understood	understand	VERB
ftr-423	339	21	by	by	ADP
ftr-423	339	22	an	an	DET
ftr-423	339	23	individual	individual	NOUN
ftr-423	339	24	preparing	prepare	VERB
ftr-423	339	25	his	his	PRON
ftr-423	339	26	own	own	ADJ
ftr-423	339	27	will	will	NOUN
ftr-423	339	28	.	.	PUNCT
ftr-423	340	1	s.	s.	PROPN
ftr-423	340	2	rep	rep	PROPN
ftr-423	340	3	.	.	PROPN
ftr-423	341	1	no	no	PROPN
ftr-423	341	2	.	.	NOUN
ftr-423	341	3	1599	1599	NUM
ftr-423	341	4	,	,	PUNCT
ftr-423	341	5	at	at	ADP
ftr-423	341	6	1	1	NUM
ftr-423	341	7	-	-	SYM
ftr-423	341	8	6	6	NUM
ftr-423	341	9	(	(	PUNCT
ftr-423	341	10	1966	1966	NUM
ftr-423	341	11	)	)	PUNCT
ftr-423	341	12	.	.	PUNCT
ftr-423	342	1	52	52	NUM
ftr-423	342	2	.	.	PUNCT
ftr-423	343	1	tax	tax	NOUN
ftr-423	343	2	reform	reform	PROPN
ftr-423	343	3	act	act	NOUN
ftr-423	343	4	of	of	ADP
ftr-423	343	5	1976	1976	NUM
ftr-423	343	6	pub	pub	NOUN
ftr-423	343	7	.	.	PUNCT
ftr-423	344	1	l.	l.	PROPN
ftr-423	344	2	94	94	NUM
ftr-423	344	3	-	-	SYM
ftr-423	344	4	455	455	NUM
ftr-423	344	5	,	,	PUNCT
ftr-423	344	6	90	90	NUM
ftr-423	344	7	stat	stat	NOUN
ftr-423	344	8	.	.	PUNCT
ftr-423	345	1	1520	1520	NUM
ftr-423	345	2	(	(	PUNCT
ftr-423	345	3	1976	1976	NUM
ftr-423	345	4	)	)	PUNCT
ftr-423	345	5	.	.	PUNCT
ftr-423	346	1	for	for	ADP
ftr-423	346	2	discussion	discussion	NOUN
ftr-423	346	3	of	of	ADP
ftr-423	346	4	the	the	DET
ftr-423	346	5	impact	impact	NOUN
ftr-423	346	6	on	on	ADP
ftr-423	346	7	estate	estate	NOUN
ftr-423	346	8	planning	planning	NOUN
ftr-423	346	9	by	by	ADP
ftr-423	346	10	the	the	DET
ftr-423	346	11	1976	1976	NUM
ftr-423	346	12	tra	tra	NOUN
ftr-423	346	13	’s	’s	PART
ftr-423	346	14	important	important	ADJ
ftr-423	346	15	changes	change	NOUN
ftr-423	346	16	to	to	ADP
ftr-423	346	17	the	the	DET
ftr-423	346	18	federal	federal	ADJ
ftr-423	346	19	tax	tax	NOUN
ftr-423	346	20	system	system	NOUN
ftr-423	346	21	,	,	PUNCT
ftr-423	346	22	see	see	VERB
ftr-423	346	23	,	,	PUNCT
ftr-423	346	24	e.g.	e.g.	ADV
ftr-423	346	25	,	,	PUNCT
ftr-423	346	26	jonathan	jonathan	PROPN
ftr-423	346	27	g.	g.	PROPN
ftr-423	346	28	blattmachr	blattmachr	PROPN
ftr-423	346	29	&	&	CCONJ
ftr-423	346	30	thomas	thomas	PROPN
ftr-423	346	31	j.	j.	PROPN
ftr-423	346	32	mcgrath	mcgrath	PROPN
ftr-423	346	33	,	,	PUNCT
ftr-423	346	34	carryover	carryover	NOUN
ftr-423	346	35	basis	basis	NOUN
ftr-423	346	36	under	under	ADP
ftr-423	346	37	the	the	DET
ftr-423	346	38	1976	1976	NUM
ftr-423	346	39	tax	tax	NOUN
ftr-423	346	40	reform	reform	NOUN
ftr-423	346	41	act	act	NOUN
ftr-423	346	42	(	(	PUNCT
ftr-423	346	43	1977	1977	NUM
ftr-423	346	44	)	)	PUNCT
ftr-423	346	45	;	;	PUNCT
ftr-423	346	46	joseph	joseph	PROPN
ftr-423	346	47	m.	m.	PROPN
ftr-423	346	48	dodge	dodge	PROPN
ftr-423	346	49	,	,	PUNCT
ftr-423	346	50	generation	generation	NOUN
ftr-423	346	51	-	-	PUNCT
ftr-423	346	52	skipping	skip	VERB
ftr-423	346	53	transfers	transfer	NOUN
ftr-423	346	54	after	after	ADP
ftr-423	346	55	the	the	DET
ftr-423	346	56	tax	tax	NOUN
ftr-423	346	57	reform	reform	PROPN
ftr-423	346	58	act	act	NOUN
ftr-423	346	59	of	of	ADP
ftr-423	346	60	1976	1976	NUM
ftr-423	346	61	,	,	PUNCT
ftr-423	346	62	125	125	NUM
ftr-423	346	63	u.	u.	PROPN
ftr-423	346	64	pa	pa	PROPN
ftr-423	346	65	.	.	PROPN
ftr-423	346	66	l.	l.	PROPN
ftr-423	346	67	rev	rev	PROPN
ftr-423	346	68	.	.	PROPN
ftr-423	346	69	1265	1265	NUM
ftr-423	346	70	(	(	PUNCT
ftr-423	346	71	1977	1977	NUM
ftr-423	346	72	)	)	PUNCT
ftr-423	346	73	.	.	PUNCT
ftr-423	347	1	53	53	NUM
ftr-423	347	2	.	.	PUNCT
ftr-423	348	1	as	as	SCONJ
ftr-423	348	2	ronald	ronald	PROPN
ftr-423	348	3	d.	d.	PROPN
ftr-423	348	4	aucutt	aucutt	PROPN
ftr-423	348	5	explains	explain	VERB
ftr-423	348	6	,	,	PUNCT
ftr-423	348	7	the	the	DET
ftr-423	348	8	tax	tax	NOUN
ftr-423	348	9	reform	reform	NOUN
ftr-423	348	10	act	act	NOUN
ftr-423	348	11	of	of	ADP
ftr-423	348	12	1976	1976	NUM
ftr-423	348	13	partially	partially	ADV
ftr-423	348	14	‘	'	PUNCT
ftr-423	348	15	unified	unified	ADJ
ftr-423	348	16	’	'	PUNCT
ftr-423	348	17	the	the	DET
ftr-423	348	18	gift	gift	NOUN
ftr-423	348	19	and	and	CCONJ
ftr-423	348	20	estate	estate	NOUN
ftr-423	348	21	taxes	taxis	NOUN
ftr-423	348	22	by	by	ADP
ftr-423	348	23	making	make	VERB
ftr-423	348	24	the	the	DET
ftr-423	348	25	estate	estate	NOUN
ftr-423	348	26	tax	tax	NOUN
ftr-423	348	27	cumulative	cumulative	NOUN
ftr-423	348	28	with	with	ADP
ftr-423	348	29	the	the	DET
ftr-423	348	30	gift	gift	NOUN
ftr-423	348	31	tax	tax	NOUN
ftr-423	348	32	through	through	ADP
ftr-423	348	33	the	the	DET
ftr-423	348	34	concepts	concept	NOUN
ftr-423	348	35	of	of	ADP
ftr-423	348	36	‘	'	PUNCT
ftr-423	348	37	adjusted	adjusted	ADJ
ftr-423	348	38	taxable	taxable	ADJ
ftr-423	348	39	gifts	gift	NOUN
ftr-423	348	40	’	'	PUNCT
ftr-423	348	41	and	and	CCONJ
ftr-423	348	42	a	a	DET
ftr-423	348	43	‘	'	PUNCT
ftr-423	348	44	unified	unified	ADJ
ftr-423	348	45	credit	credit	NOUN
ftr-423	348	46	,	,	PUNCT
ftr-423	348	47	’	'	PUNCT
ftr-423	348	48	with	with	SCONJ
ftr-423	348	49	the	the	DET
ftr-423	348	50	same	same	ADJ
ftr-423	348	51	stated	state	VERB
ftr-423	348	52	ra	ra	PROPN
ftr-423	348	53	tes	tes	PROPN
ftr-423	348	54	.	.	PUNCT
ftr-423	349	1	the	the	DET
ftr-423	349	2	act	act	NOUN
ftr-423	349	3	repealed	repeal	VERB
ftr-423	349	4	the	the	DET
ftr-423	349	5	former	former	ADJ
ftr-423	349	6	specific	specific	ADJ
ftr-423	349	7	exemptions	exemption	NOUN
ftr-423	349	8	of	of	ADP
ftr-423	349	9	$	$	SYM
ftr-423	349	10	30,000	30,000	NUM
ftr-423	349	11	for	for	ADP
ftr-423	349	12	gift	gift	NOUN
ftr-423	349	13	tax	tax	NOUN
ftr-423	349	14	purposes	purpose	NOUN
ftr-423	349	15	and	and	CCONJ
ftr-423	349	16	$	$	SYM
ftr-423	349	17	60,000	60,000	NUM
ftr-423	349	18	for	for	ADP
ftr-423	349	19	estate	estate	NOUN
ftr-423	349	20	tax	tax	NOUN
ftr-423	349	21	purposes	purpose	NOUN
ftr-423	349	22	.	.	PUNCT
ftr-423	350	1	ronald	ronald	PROPN
ftr-423	350	2	d.	d.	PROPN
ftr-423	350	3	aucutt	aucutt	PROPN
ftr-423	350	4	,	,	PUNCT
ftr-423	350	5	the	the	DET
ftr-423	350	6	statute	statute	NOUN
ftr-423	350	7	of	of	ADP
ftr-423	350	8	limitations	limitation	NOUN
ftr-423	350	9	and	and	CCONJ
ftr-423	350	10	disclosure	disclosure	NOUN
ftr-423	350	11	rules	rule	NOUN
ftr-423	350	12	for	for	ADP
ftr-423	350	13	gifts	gift	NOUN
ftr-423	350	14	,	,	PUNCT
ftr-423	350	15	sj073	sj073	PROPN
ftr-423	350	16	ali	ali	PROPN
ftr-423	350	17	-	-	PROPN
ftr-423	350	18	aba	aba	PROPN
ftr-423	350	19	1345	1345	NUM
ftr-423	350	20	,	,	PUNCT
ftr-423	350	21	1348	1348	NUM
ftr-423	350	22	(	(	PUNCT
ftr-423	350	23	citations	citation	NOUN
ftr-423	350	24	omitted	omit	VERB
ftr-423	350	25	)	)	PUNCT
ftr-423	350	26	.	.	PUNCT
ftr-423	351	1	for	for	ADP
ftr-423	351	2	further	further	ADJ
ftr-423	351	3	discussion	discussion	NOUN
ftr-423	351	4	of	of	ADP
ftr-423	351	5	the	the	DET
ftr-423	351	6	unification	unification	NOUN
ftr-423	351	7	of	of	ADP
ftr-423	351	8	the	the	DET
ftr-423	351	9	wealth	wealth	NOUN
ftr-423	351	10	transfer	transfer	NOUN
ftr-423	351	11	tax	tax	NOUN
ftr-423	351	12	system	system	NOUN
ftr-423	351	13	,	,	PUNCT
ftr-423	351	14	see	see	VERB
ftr-423	351	15	,	,	PUNCT
ftr-423	351	16	e.g.	e.g.	ADV
ftr-423	351	17	,	,	PUNCT
ftr-423	351	18	paul	paul	PROPN
ftr-423	351	19	r.	r.	PROPN
ftr-423	351	20	mcd	mcd	PROPN
ftr-423	351	21	aniel	aniel	PROPN
ftr-423	351	22	et	et	PROPN
ftr-423	351	23	al	al	PROPN
ftr-423	351	24	.	.	PROPN
ftr-423	351	25	,	,	PUNCT
ftr-423	351	26	federal	federal	ADJ
ftr-423	351	27	wealth	wealth	NOUN
ftr-423	351	28	transfer	transfer	NOUN
ftr-423	351	29	taxation	taxation	NOUN
ftr-423	351	30	8	8	NUM
ftr-423	351	31	-	-	SYM
ftr-423	351	32	9	9	NUM
ftr-423	351	33	(	(	PUNCT
ftr-423	351	34	5th	5th	ADJ
ftr-423	351	35	ed	ed	NOUN
ftr-423	351	36	.	.	PROPN
ftr-423	351	37	2003	2003	NUM
ftr-423	351	38	)	)	PUNCT
ftr-423	351	39	.	.	PUNCT
ftr-423	352	1	54	54	NUM
ftr-423	352	2	.	.	PUNCT
ftr-423	353	1	a	a	DET
ftr-423	353	2	generation	generation	NOUN
ftr-423	353	3	-	-	PUNCT
ftr-423	353	4	skipping	skip	VERB
ftr-423	353	5	transfer	transfer	NOUN
ftr-423	353	6	occurs	occur	VERB
ftr-423	353	7	when	when	SCONJ
ftr-423	353	8	,	,	PUNCT
ftr-423	353	9	for	for	ADP
ftr-423	353	10	example	example	NOUN
ftr-423	353	11	,	,	PUNCT
ftr-423	353	12	a	a	DET
ftr-423	353	13	taxpayer	taxpayer	NOUN
ftr-423	353	14	makes	make	VERB
ftr-423	353	15	a	a	DET
ftr-423	353	16	gift	gift	NOUN
ftr-423	353	17	to	to	ADP
ftr-423	353	18	a	a	DET
ftr-423	353	19	trust	trust	NOUN
ftr-423	353	20	for	for	ADP
ftr-423	353	21	the	the	DET
ftr-423	353	22	benefit	benefit	NOUN
ftr-423	353	23	of	of	ADP
ftr-423	353	24	his	his	PRON
ftr-423	353	25	or	or	CCONJ
ftr-423	353	26	her	her	PRON
ftr-423	353	27	child	child	NOUN
ftr-423	353	28	,	,	PUNCT
ftr-423	353	29	with	with	ADP
ftr-423	353	30	remainder	remainder	NOUN
ftr-423	353	31	to	to	ADP
ftr-423	353	32	the	the	DET
ftr-423	353	33	grantor	grantor	NOUN
ftr-423	353	34	’s	’s	PART
ftr-423	353	35	grandchild	grandchild	NOUN
ftr-423	353	36	.	.	PUNCT
ftr-423	354	1	see	see	VERB
ftr-423	354	2	irc	irc	ADV
ftr-423	354	3	§	§	PROPN
ftr-423	354	4	§	§	PROPN
ftr-423	354	5	2515	2515	NUM
ftr-423	354	6	,	,	PUNCT
ftr-423	354	7	2602	2602	NUM
ftr-423	354	8	-	-	SYM
ftr-423	354	9	2603	2603	NUM
ftr-423	354	10	,	,	PUNCT
ftr-423	354	11	2611	2611	NUM
ftr-423	354	12	-	-	SYM
ftr-423	354	13	2613	2613	NUM
ftr-423	354	14	,	,	PUNCT
ftr-423	354	15	2621	2621	NUM
ftr-423	354	16	-	-	SYM
ftr-423	354	17	2623	2623	NUM
ftr-423	354	18	,	,	PUNCT
ftr-423	354	19	2631	2631	NUM
ftr-423	354	20	,	,	PUNCT
ftr-423	354	21	2641	2641	NUM
ftr-423	354	22	-	-	SYM
ftr-423	354	23	2642	2642	NUM
ftr-423	354	24	,	,	PUNCT
ftr-423	354	25	2651	2651	NUM
ftr-423	354	26	-	-	SYM
ftr-423	354	27	2653	2653	NUM
ftr-423	354	28	;	;	PUNCT
ftr-423	354	29	treas	treas	PROPN
ftr-423	354	30	.	.	PUNCT
ftr-423	355	1	reg	reg	PROPN
ftr-423	355	2	.	.	PUNCT
ftr-423	356	1	§	§	PROPN
ftr-423	356	2	§	§	PROPN
ftr-423	356	3	26.2601	26.2601	NUM
ftr-423	356	4	-	-	SYM
ftr-423	356	5	1(a	1(a	NUM
ftr-423	356	6	)	)	PUNCT
ftr-423	356	7	,	,	PUNCT
ftr-423	356	8	(	(	PUNCT
ftr-423	356	9	b	b	X
ftr-423	356	10	)	)	PUNCT
ftr-423	356	11	,	,	PUNCT
ftr-423	356	12	26.2611	26.2611	NUM
ftr-423	356	13	-	-	SYM
ftr-423	356	14	12	12	NUM
ftr-423	356	15	,	,	PUNCT
ftr-423	356	16	26.2612	26.2612	NUM
ftr-423	356	17	-	-	SYM
ftr-423	356	18	1	1	NUM
ftr-423	356	19	,	,	PUNCT
ftr-423	356	20	26.2613	26.2613	NUM
ftr-423	356	21	-	-	SYM
ftr-423	356	22	1	1	NUM
ftr-423	356	23	,	,	PUNCT
ftr-423	356	24	26.2642	26.2642	NUM
ftr-423	356	25	-	-	SYM
ftr-423	356	26	2(a)(1	2(a)(1	NUM
ftr-423	356	27	)	)	PUNCT
ftr-423	356	28	,	,	PUNCT
ftr-423	356	29	(	(	PUNCT
ftr-423	356	30	2	2	NUM
ftr-423	356	31	)	)	PUNCT
ftr-423	356	32	,	,	PUNCT
ftr-423	356	33	26.2652(a)(1)-(4	26.2652(a)(1)-(4	NUM
ftr-423	356	34	)	)	PUNCT
ftr-423	356	35	.	.	PUNCT
ftr-423	357	1	the	the	DET
ftr-423	357	2	provisions	provision	NOUN
ftr-423	357	3	of	of	ADP
ftr-423	357	4	the	the	DET
ftr-423	357	5	1976	1976	NUM
ftr-423	357	6	tra	tra	NOUN
ftr-423	357	7	relating	relate	VERB
ftr-423	357	8	to	to	ADP
ftr-423	357	9	the	the	DET
ftr-423	357	10	generation	generation	NOUN
ftr-423	357	11	-	-	PUNCT
ftr-423	357	12	skipping	skip	VERB
ftr-423	357	13	transfer	transfer	NOUN
ftr-423	357	14	tax	tax	NOUN
ftr-423	357	15	were	be	AUX
ftr-423	357	16	repealed	repeal	VERB
ftr-423	357	17	retroactively	retroactively	ADV
ftr-423	357	18	in	in	ADP
ftr-423	357	19	1986	1986	NUM
ftr-423	357	20	and	and	CCONJ
ftr-423	357	21	a	a	DET
ftr-423	357	22	new	new	ADJ
ftr-423	357	23	generation	generation	NOUN
ftr-423	357	24	-	-	PUNCT
ftr-423	357	25	skipping	skip	VERB
ftr-423	357	26	transfer	transfer	NOUN
ftr-423	357	27	tax	tax	NOUN
ftr-423	357	28	system	system	NOUN
ftr-423	357	29	was	be	AUX
ftr-423	357	30	enacted	enact	VERB
ftr-423	357	31	.	.	PUNCT
ftr-423	358	1	see	see	VERB
ftr-423	358	2	stephanie	stephanie	PROPN
ftr-423	358	3	j.	j.	PROPN
ftr-423	358	4	willbanks	willbanks	PROPN
ftr-423	358	5	,	,	PUNCT
ftr-423	358	6	federal	federal	ADJ
ftr-423	358	7	taxation	taxation	NOUN
ftr-423	358	8	of	of	ADP
ftr-423	358	9	wealth	wealth	NOUN
ftr-423	358	10	transfers	transfer	NOUN
ftr-423	358	11	6	6	NUM
ftr-423	358	12	(	(	PUNCT
ftr-423	358	13	2004	2004	NUM
ftr-423	358	14	)	)	PUNCT
ftr-423	358	15	.	.	PUNCT
ftr-423	359	1	for	for	ADP
ftr-423	359	2	a	a	DET
ftr-423	359	3	superb	superb	ADJ
ftr-423	359	4	analysis	analysis	NOUN
ftr-423	359	5	of	of	ADP
ftr-423	359	6	the	the	DET
ftr-423	359	7	generation	generation	NOUN
ftr-423	359	8	-	-	PUNCT
ftr-423	359	9	skipping	skip	VERB
ftr-423	359	10	transfer	transfer	NOUN
ftr-423	359	11	tax	tax	NOUN
ftr-423	359	12	,	,	PUNCT
ftr-423	359	13	see	see	VERB
ftr-423	359	14	carol	carol	NOUN
ftr-423	359	15	a.	a.	PROPN
ftr-423	359	16	harrington	harrington	PROPN
ftr-423	359	17	et	et	PROPN
ftr-423	359	18	al	al	PROPN
ftr-423	359	19	.	.	PROPN
ftr-423	359	20	,	,	PUNCT
ftr-423	359	21	generation	generation	NOUN
ftr-423	359	22	-	-	PUNCT
ftr-423	359	23	skipping	skip	VERB
ftr-423	359	24	transfer	transfer	NOUN
ftr-423	359	25	tax	tax	NOUN
ftr-423	359	26	(	(	PUNCT
ftr-423	359	27	2d	2d	NUM
ftr-423	359	28	ed	ed	NOUN
ftr-423	359	29	.	.	PROPN
ftr-423	359	30	2001	2001	NUM
ftr-423	359	31	)	)	PUNCT
ftr-423	359	32	.	.	PUNCT
ftr-423	360	1	55	55	NUM
ftr-423	360	2	.	.	PUNCT
ftr-423	361	1	tax	tax	NOUN
ftr-423	361	2	reform	reform	PROPN
ftr-423	361	3	act	act	NOUN
ftr-423	361	4	of	of	ADP
ftr-423	361	5	1976	1976	NUM
ftr-423	361	6	,	,	PUNCT
ftr-423	361	7	pub	pub	NOUN
ftr-423	361	8	.	.	PUNCT
ftr-423	362	1	l.	l.	PROPN
ftr-423	362	2	94	94	NUM
ftr-423	362	3	-	-	SYM
ftr-423	362	4	455	455	NUM
ftr-423	362	5	,	,	PUNCT
ftr-423	362	6	§	§	PROPN
ftr-423	362	7	2002(a	2002(a	NOUN
ftr-423	362	8	)	)	PUNCT
ftr-423	362	9	,	,	PUNCT
ftr-423	362	10	90	90	NUM
ftr-423	362	11	stat	stat	NOUN
ftr-423	362	12	.	.	PUNCT
ftr-423	363	1	1520	1520	NUM
ftr-423	363	2	(	(	PUNCT
ftr-423	363	3	1976	1976	NUM
ftr-423	363	4	)	)	PUNCT
ftr-423	363	5	.	.	PUNCT
ftr-423	364	1	see	see	VERB
ftr-423	364	2	generally	generally	ADV
ftr-423	364	3	pennell	pennell	PROPN
ftr-423	364	4	,	,	PUNCT
ftr-423	364	5	supra	supra	PROPN
ftr-423	364	6	note	note	PROPN
ftr-423	364	7	4	4	NUM
ftr-423	364	8	,	,	PUNCT
ftr-423	364	9	at	at	ADP
ftr-423	364	10	a-3	a-3	PROPN
ftr-423	364	11	.	.	PUNCT
ftr-423	365	1	d.	d.	PROPN
ftr-423	365	2	the	the	DET
ftr-423	365	3	incipient	incipient	ADJ
ftr-423	365	4	one	one	NUM
ftr-423	365	5	flesh	flesh	NOUN
ftr-423	365	6	,	,	PUNCT
ftr-423	365	7	one	one	NUM
ftr-423	365	8	taxpayer	taxpayer	NOUN
ftr-423	365	9	theory	theory	NOUN
ftr-423	365	10	of	of	ADP
ftr-423	365	11	wealth	wealth	NOUN
ftr-423	365	12	transfer	transfer	NOUN
ftr-423	365	13	taxation	taxation	NOUN
ftr-423	365	14	the	the	DET
ftr-423	365	15	next	next	ADJ
ftr-423	365	16	significant	significant	ADJ
ftr-423	365	17	development	development	NOUN
ftr-423	365	18	in	in	ADP
ftr-423	365	19	the	the	DET
ftr-423	365	20	history	history	NOUN
ftr-423	365	21	of	of	ADP
ftr-423	365	22	the	the	DET
ftr-423	365	23	estate	estate	NOUN
ftr-423	365	24	and	and	CCONJ
ftr-423	365	25	gift	gift	NOUN
ftr-423	365	26	tax	tax	NOUN
ftr-423	365	27	treatment	treatment	NOUN
ftr-423	365	28	of	of	ADP
ftr-423	365	29	marital	marital	ADJ
ftr-423	365	30	transfers	transfer	NOUN
ftr-423	365	31	occurred	occur	VERB
ftr-423	365	32	in	in	ADP
ftr-423	365	33	1976	1976	NUM
ftr-423	365	34	.	.	PUNCT
ftr-423	366	1	the	the	DET
ftr-423	366	2	tax	tax	NOUN
ftr-423	366	3	reform	reform	PROPN
ftr-423	366	4	act	act	NOUN
ftr-423	366	5	of	of	ADP
ftr-423	366	6	1976	1976	NUM
ftr-423	366	7	(	(	PUNCT
ftr-423	366	8	“	"	PUNCT
ftr-423	366	9	1976	1976	NUM
ftr-423	366	10	tra”)52	tra”)52	PROPN
ftr-423	366	11	is	be	AUX
ftr-423	366	12	landmark	landmark	NOUN
ftr-423	366	13	legislation	legislation	NOUN
ftr-423	366	14	best	well	ADV
ftr-423	366	15	known	know	VERB
ftr-423	366	16	for	for	ADP
ftr-423	366	17	substantially	substantially	ADV
ftr-423	366	18	unifying	unify	VERB
ftr-423	366	19	the	the	DET
ftr-423	366	20	estate	estate	NOUN
ftr-423	366	21	and	and	CCONJ
ftr-423	366	22	gift	gift	NOUN
ftr-423	366	23	tax	tax	NOUN
ftr-423	366	24	systems.53	systems.53	NOUN
ftr-423	366	25	less	less	ADV
ftr-423	366	26	well	well	ADV
ftr-423	366	27	known	know	VERB
ftr-423	366	28	is	be	AUX
ftr-423	366	29	that	that	SCONJ
ftr-423	366	30	the	the	DET
ftr-423	366	31	1976	1976	NUM
ftr-423	366	32	tra	tra	NOUN
ftr-423	366	33	implemented	implement	VERB
ftr-423	366	34	(	(	PUNCT
ftr-423	366	35	albeit	albeit	SCONJ
ftr-423	366	36	temporarily	temporarily	ADV
ftr-423	366	37	and	and	CCONJ
ftr-423	366	38	ineffectively	ineffectively	ADV
ftr-423	366	39	)	)	PUNCT
ftr-423	366	40	the	the	DET
ftr-423	366	41	nation	nation	NOUN
ftr-423	366	42	’s	’s	PART
ftr-423	366	43	first	first	ADJ
ftr-423	366	44	generation	generation	NOUN
ftr-423	366	45	-	-	PUNCT
ftr-423	366	46	skipping	skip	VERB
ftr-423	366	47	transfer	transfer	NOUN
ftr-423	366	48	tax.54	tax.54	ADV
ftr-423	366	49	furthermore	furthermore	ADV
ftr-423	366	50	,	,	PUNCT
ftr-423	366	51	in	in	ADP
ftr-423	366	52	connection	connection	NOUN
ftr-423	366	53	with	with	ADP
ftr-423	366	54	the	the	DET
ftr-423	366	55	1976	1976	NUM
ftr-423	366	56	tra	tra	NOUN
ftr-423	366	57	’s	’s	PART
ftr-423	366	58	increase	increase	NOUN
ftr-423	366	59	of	of	ADP
ftr-423	366	60	the	the	DET
ftr-423	366	61	marital	marital	ADJ
ftr-423	366	62	deduction	deduction	NOUN
ftr-423	366	63	to	to	ADP
ftr-423	366	64	the	the	DET
ftr-423	366	65	greater	great	ADJ
ftr-423	366	66	of	of	ADP
ftr-423	366	67	$	$	SYM
ftr-423	366	68	250,000	250,000	NUM
ftr-423	366	69	or	or	CCONJ
ftr-423	366	70	one	one	NUM
ftr-423	366	71	-	-	PUNCT
ftr-423	366	72	half	half	NOUN
ftr-423	366	73	of	of	ADP
ftr-423	366	74	a	a	DET
ftr-423	366	75	decedent	decedent	NOUN
ftr-423	366	76	’s	’s	PART
ftr-423	366	77	adjusted	adjust	VERB
ftr-423	366	78	gross	gross	PROPN
ftr-423	366	79	estate,55	estate,55	PROPN
ftr-423	366	80	congress	congress	PROPN
ftr-423	366	81	considered	consider	VERB
ftr-423	366	82	,	,	PUNCT
ftr-423	366	83	but	but	CCONJ
ftr-423	366	84	did	do	AUX
ftr-423	366	85	not	not	PART
ftr-423	366	86	pass	pass	VERB
ftr-423	366	87	,	,	PUNCT
ftr-423	366	88	an	an	DET
ftr-423	366	89	increase	increase	NOUN
ftr-423	366	90	in	in	ADP
ftr-423	366	91	the	the	DET
ftr-423	366	92	marital	marital	ADJ
ftr-423	366	93	deduction	deduction	NOUN
ftr-423	366	94	to	to	ADP
ftr-423	366	95	100	100	NUM
ftr-423	366	96	%	%	NOUN
ftr-423	366	97	of	of	ADP
ftr-423	366	98	a	a	DET
ftr-423	366	99	decedent	decedent	NOUN
ftr-423	366	100	’s	’s	PART
ftr-423	366	101	estate	estate	NOUN
ftr-423	366	102	for	for	ADP
ftr-423	366	103	transfers	transfer	NOUN
ftr-423	366	104	770	770	NUM
ftr-423	366	105	florida	florida	PROPN
ftr-423	366	106	tax	tax	NOUN
ftr-423	366	107	review	review	NOUN
ftr-423	367	1	[	[	X
ftr-423	367	2	vol	vol	NOUN
ftr-423	367	3	.	.	PUNCT
ftr-423	367	4	6:8	6:8	NUM
ftr-423	367	5	56	56	NUM
ftr-423	367	6	.	.	PUNCT
ftr-423	368	1	see	see	VERB
ftr-423	368	2	generally	generally	ADV
ftr-423	368	3	pennell	pennell	PROPN
ftr-423	368	4	,	,	PUNCT
ftr-423	368	5	supra	supra	PROPN
ftr-423	368	6	note	note	PROPN
ftr-423	368	7	4	4	NUM
ftr-423	368	8	,	,	PUNCT
ftr-423	368	9	at	at	ADP
ftr-423	368	10	a-3	a-3	PROPN
ftr-423	368	11	.	.	PUNCT
ftr-423	369	1	57	57	NUM
ftr-423	369	2	.	.	PUNCT
ftr-423	370	1	congress	congress	PROPN
ftr-423	370	2	did	do	AUX
ftr-423	370	3	increase	increase	VERB
ftr-423	370	4	the	the	DET
ftr-423	370	5	estate	estate	NOUN
ftr-423	370	6	tax	tax	NOUN
ftr-423	370	7	marital	marital	ADJ
ftr-423	370	8	deduction	deduction	NOUN
ftr-423	370	9	from	from	ADP
ftr-423	370	10	one	one	NUM
ftr-423	370	11	-	-	PUNCT
ftr-423	370	12	half	half	NOUN
ftr-423	370	13	of	of	ADP
ftr-423	370	14	the	the	DET
ftr-423	370	15	decedent	decedent	NOUN
ftr-423	370	16	’s	’s	PART
ftr-423	370	17	adjusted	adjust	VERB
ftr-423	370	18	gross	gross	ADJ
ftr-423	370	19	estate	estate	NOUN
ftr-423	370	20	to	to	ADP
ftr-423	370	21	the	the	DET
ftr-423	370	22	greater	great	ADJ
ftr-423	370	23	of	of	ADP
ftr-423	370	24	(	(	PUNCT
ftr-423	370	25	a	a	NOUN
ftr-423	370	26	)	)	PUNCT
ftr-423	370	27	$	$	SYM
ftr-423	370	28	250,000	250,000	NUM
ftr-423	370	29	or	or	CCONJ
ftr-423	370	30	(	(	PUNCT
ftr-423	370	31	b	b	NOUN
ftr-423	370	32	)	)	PUNCT
ftr-423	370	33	one	one	NUM
ftr-423	370	34	half	half	NOUN
ftr-423	370	35	of	of	ADP
ftr-423	370	36	the	the	DET
ftr-423	370	37	decedent	decedent	NOUN
ftr-423	370	38	’s	’s	PART
ftr-423	370	39	adjusted	adjust	VERB
ftr-423	370	40	gross	gross	ADJ
ftr-423	370	41	estate	estate	NOUN
ftr-423	370	42	.	.	PUNCT
ftr-423	371	1	the	the	DET
ftr-423	371	2	increased	increase	VERB
ftr-423	371	3	gift	gift	NOUN
ftr-423	371	4	tax	tax	NOUN
ftr-423	371	5	marital	marital	ADJ
ftr-423	371	6	deduction	deduction	NOUN
ftr-423	371	7	was	be	AUX
ftr-423	371	8	unlimited	unlimited	ADJ
ftr-423	371	9	with	with	ADP
ftr-423	371	10	respect	respect	NOUN
ftr-423	371	11	to	to	ADP
ftr-423	371	12	the	the	DET
ftr-423	371	13	first	first	ADJ
ftr-423	371	14	$	$	SYM
ftr-423	371	15	100,000	100,000	NUM
ftr-423	371	16	and	and	CCONJ
ftr-423	371	17	50	50	NUM
ftr-423	371	18	%	%	NOUN
ftr-423	371	19	of	of	ADP
ftr-423	371	20	lifetime	lifetime	NOUN
ftr-423	371	21	transfers	transfer	NOUN
ftr-423	371	22	in	in	ADP
ftr-423	371	23	excess	excess	NOUN
ftr-423	371	24	of	of	ADP
ftr-423	371	25	$	$	SYM
ftr-423	371	26	200,000	200,000	NUM
ftr-423	371	27	.	.	PUNCT
ftr-423	372	1	pub	pub	NOUN
ftr-423	372	2	.	.	PUNCT
ftr-423	373	1	l.	l.	PROPN
ftr-423	373	2	97	97	NUM
ftr-423	373	3	-	-	SYM
ftr-423	373	4	34	34	NUM
ftr-423	373	5	,	,	PUNCT
ftr-423	373	6	§	§	PROPN
ftr-423	373	7	339	339	NUM
ftr-423	373	8	,	,	PUNCT
ftr-423	373	9	95	95	NUM
ftr-423	373	10	stat	stat	NOUN
ftr-423	373	11	.	.	PUNCT
ftr-423	374	1	172	172	NUM
ftr-423	374	2	(	(	PUNCT
ftr-423	374	3	1981	1981	NUM
ftr-423	374	4	)	)	PUNCT
ftr-423	374	5	.	.	PUNCT
ftr-423	375	1	58	58	NUM
ftr-423	375	2	.	.	PUNCT
ftr-423	376	1	see	see	VERB
ftr-423	376	2	supra	supra	PROPN
ftr-423	376	3	note	note	PROPN
ftr-423	376	4	6	6	NUM
ftr-423	376	5	and	and	CCONJ
ftr-423	376	6	accompanying	accompanying	ADJ
ftr-423	376	7	test	test	NOUN
ftr-423	376	8	.	.	PUNCT
ftr-423	377	1	59	59	NUM
ftr-423	377	2	.	.	PUNCT
ftr-423	378	1	in	in	ADP
ftr-423	378	2	this	this	DET
ftr-423	378	3	context	context	NOUN
ftr-423	378	4	,	,	PUNCT
ftr-423	378	5	horizontal	horizontal	ADJ
ftr-423	378	6	equity	equity	NOUN
ftr-423	378	7	refers	refer	VERB
ftr-423	378	8	to	to	ADP
ftr-423	378	9	the	the	DET
ftr-423	378	10	idea	idea	NOUN
ftr-423	378	11	that	that	SCONJ
ftr-423	378	12	all	all	DET
ftr-423	378	13	married	married	ADJ
ftr-423	378	14	couples	couple	NOUN
ftr-423	378	15	,	,	PUNCT
ftr-423	378	16	regardless	regardless	ADV
ftr-423	378	17	of	of	ADP
ftr-423	378	18	their	their	PRON
ftr-423	378	19	state	state	NOUN
ftr-423	378	20	of	of	ADP
ftr-423	378	21	residence	residence	NOUN
ftr-423	378	22	,	,	PUNCT
ftr-423	378	23	should	should	AUX
ftr-423	378	24	be	be	AUX
ftr-423	378	25	subject	subject	ADJ
ftr-423	378	26	to	to	ADP
ftr-423	378	27	the	the	DET
ftr-423	378	28	same	same	ADJ
ftr-423	378	29	level	level	NOUN
ftr-423	378	30	of	of	ADP
ftr-423	378	31	wealth	wealth	NOUN
ftr-423	378	32	transfer	transfer	NOUN
ftr-423	378	33	taxation	taxation	NOUN
ftr-423	378	34	.	.	PUNCT
ftr-423	379	1	for	for	ADP
ftr-423	379	2	further	further	ADJ
ftr-423	379	3	discussion	discussion	NOUN
ftr-423	379	4	of	of	ADP
ftr-423	379	5	the	the	DET
ftr-423	379	6	role	role	NOUN
ftr-423	379	7	of	of	ADP
ftr-423	379	8	horizontal	horizontal	ADJ
ftr-423	379	9	equity	equity	NOUN
ftr-423	379	10	in	in	ADP
ftr-423	379	11	taxation	taxation	NOUN
ftr-423	379	12	,	,	PUNCT
ftr-423	379	13	see	see	VERB
ftr-423	379	14	generally	generally	ADV
ftr-423	379	15	michael	michael	PROPN
ftr-423	379	16	a.	a.	PROPN
ftr-423	379	17	livingston	livingston	PROPN
ftr-423	379	18	,	,	PUNCT
ftr-423	379	19	taxation	taxation	NOUN
ftr-423	379	20	law	law	NOUN
ftr-423	379	21	,	,	PUNCT
ftr-423	379	22	planning	planning	NOUN
ftr-423	379	23	&	&	CCONJ
ftr-423	379	24	policy	policy	NOUN
ftr-423	379	25	xxv	xxv	PROPN
ftr-423	379	26	-	-	PUNCT
ftr-423	379	27	xxxvi	xxxvi	PROPN
ftr-423	379	28	(	(	PUNCT
ftr-423	379	29	2003	2003	NUM
ftr-423	379	30	)	)	PUNCT
ftr-423	379	31	.	.	PUNCT
ftr-423	380	1	see	see	VERB
ftr-423	380	2	also	also	ADV
ftr-423	380	3	christopher	christopher	PROPN
ftr-423	380	4	t.	t.	PROPN
ftr-423	380	5	nixon	nixon	PROPN
ftr-423	380	6	,	,	PUNCT
ftr-423	380	7	should	should	AUX
ftr-423	380	8	congress	congress	PROPN
ftr-423	380	9	revise	revise	VERB
ftr-423	380	10	the	the	DET
ftr-423	380	11	tax	tax	NOUN
ftr-423	380	12	code	code	NOUN
ftr-423	380	13	to	to	PART
ftr-423	380	14	extend	extend	VERB
ftr-423	380	15	the	the	DET
ftr-423	380	16	same	same	ADJ
ftr-423	380	17	tax	tax	NOUN
ftr-423	380	18	benefits	benefit	NOUN
ftr-423	380	19	to	to	ADP
ftr-423	380	20	same	same	ADJ
ftr-423	380	21	-	-	PUNCT
ftr-423	380	22	sex	sex	NOUN
ftr-423	380	23	couples	couple	NOUN
ftr-423	380	24	as	as	SCONJ
ftr-423	380	25	are	be	AUX
ftr-423	380	26	currently	currently	ADV
ftr-423	380	27	granted	grant	VERB
ftr-423	380	28	to	to	ADP
ftr-423	380	29	married	married	ADJ
ftr-423	380	30	couples	couple	NOUN
ftr-423	380	31	?	?	PUNCT
ftr-423	381	1	an	an	DET
ftr-423	381	2	analysis	analysis	NOUN
ftr-423	381	3	in	in	ADP
ftr-423	381	4	light	light	NOUN
ftr-423	381	5	of	of	ADP
ftr-423	381	6	horizontal	horizontal	ADJ
ftr-423	381	7	equity	equity	NOUN
ftr-423	381	8	,	,	PUNCT
ftr-423	381	9	23	23	NUM
ftr-423	381	10	s.	s.	PROPN
ftr-423	381	11	ill	ill	PROPN
ftr-423	381	12	.	.	PUNCT
ftr-423	382	1	u.	u.	PROPN
ftr-423	382	2	l.j	l.j	PROPN
ftr-423	382	3	.	.	PROPN
ftr-423	383	1	41	41	NUM
ftr-423	383	2	(	(	PUNCT
ftr-423	383	3	1998	1998	NUM
ftr-423	383	4	)	)	PUNCT
ftr-423	384	1	(	(	PUNCT
ftr-423	384	2	comparing	compare	VERB
ftr-423	384	3	tax	tax	NOUN
ftr-423	384	4	treatment	treatment	NOUN
ftr-423	384	5	of	of	ADP
ftr-423	384	6	same	same	ADJ
ftr-423	384	7	-	-	PUNCT
ftr-423	384	8	sex	sex	NOUN
ftr-423	384	9	couples	couple	NOUN
ftr-423	384	10	to	to	PART
ftr-423	384	11	tax	tax	NOUN
ftr-423	384	12	treatment	treatment	NOUN
ftr-423	384	13	of	of	ADP
ftr-423	384	14	opposite	opposite	ADJ
ftr-423	384	15	-	-	PUNCT
ftr-423	384	16	sex	sex	NOUN
ftr-423	384	17	married	married	ADJ
ftr-423	384	18	couples	couple	NOUN
ftr-423	384	19	)	)	PUNCT
ftr-423	384	20	.	.	PUNCT
ftr-423	385	1	60	60	NUM
ftr-423	385	2	.	.	PUNCT
ftr-423	386	1	here	here	ADV
ftr-423	386	2	vertical	vertical	ADJ
ftr-423	386	3	equity	equity	PROPN
ftr-423	386	4	refers	refer	VERB
ftr-423	386	5	to	to	ADP
ftr-423	386	6	the	the	DET
ftr-423	386	7	idea	idea	NOUN
ftr-423	386	8	that	that	SCONJ
ftr-423	386	9	all	all	DET
ftr-423	386	10	married	married	ADJ
ftr-423	386	11	couples	couple	NOUN
ftr-423	386	12	,	,	PUNCT
ftr-423	386	13	regardless	regardless	ADV
ftr-423	386	14	of	of	ADP
ftr-423	386	15	their	their	PRON
ftr-423	386	16	level	level	NOUN
ftr-423	386	17	of	of	ADP
ftr-423	386	18	wealth	wealth	NOUN
ftr-423	386	19	,	,	PUNCT
ftr-423	386	20	should	should	AUX
ftr-423	386	21	be	be	AUX
ftr-423	386	22	sub	sub	NOUN
ftr-423	386	23	ject	ject	PROPN
ftr-423	386	24	to	to	ADP
ftr-423	386	25	the	the	DET
ftr-423	386	26	same	same	ADJ
ftr-423	386	27	level	level	NOUN
ftr-423	386	28	of	of	ADP
ftr-423	386	29	wealth	wealth	NOUN
ftr-423	386	30	transfer	transfer	NOUN
ftr-423	386	31	taxation	taxation	NOUN
ftr-423	386	32	.	.	PUNCT
ftr-423	387	1	for	for	ADP
ftr-423	387	2	further	further	ADJ
ftr-423	387	3	discussion	discussion	NOUN
ftr-423	387	4	of	of	ADP
ftr-423	387	5	the	the	DET
ftr-423	387	6	role	role	NOUN
ftr-423	387	7	of	of	ADP
ftr-423	387	8	vertical	vertical	ADJ
ftr-423	387	9	equity	equity	NOUN
ftr-423	387	10	in	in	ADP
ftr-423	387	11	taxation	taxation	NOUN
ftr-423	387	12	,	,	PUNCT
ftr-423	387	13	see	see	VERB
ftr-423	387	14	generally	generally	ADV
ftr-423	387	15	livingston	livingston	PROPN
ftr-423	387	16	,	,	PUNCT
ftr-423	387	17	supra	supra	PROPN
ftr-423	387	18	note	note	PROPN
ftr-423	387	19	59	59	NUM
ftr-423	387	20	;	;	PUNCT
ftr-423	387	21	philip	philip	PROPN
ftr-423	387	22	d.	d.	PROPN
ftr-423	387	23	oliver	oliver	PROPN
ftr-423	387	24	,	,	PUNCT
ftr-423	387	25	tax	tax	NOUN
ftr-423	387	26	policy	policy	NOUN
ftr-423	387	27	1	1	NUM
ftr-423	387	28	-	-	SYM
ftr-423	387	29	4	4	NUM
ftr-423	387	30	(	(	PUNCT
ftr-423	387	31	2d	2d	NUM
ftr-423	387	32	ed	ed	NOUN
ftr-423	387	33	.	.	PUNCT
ftr-423	387	34	2004	2004	NUM
ftr-423	387	35	)	)	PUNCT
ftr-423	387	36	.	.	PUNCT
ftr-423	388	1	61	61	NUM
ftr-423	388	2	.	.	PUNCT
ftr-423	389	1	in	in	ADP
ftr-423	389	2	the	the	DET
ftr-423	389	3	tax	tax	NOUN
ftr-423	389	4	reform	reform	NOUN
ftr-423	389	5	studies	study	NOUN
ftr-423	389	6	and	and	CCONJ
ftr-423	389	7	proposals	proposal	NOUN
ftr-423	389	8	published	publish	VERB
ftr-423	389	9	jointly	jointly	ADV
ftr-423	389	10	by	by	ADP
ftr-423	389	11	the	the	DET
ftr-423	389	12	house	house	NOUN
ftr-423	389	13	ways	way	NOUN
ftr-423	389	14	and	and	CCONJ
ftr-423	389	15	m	m	PROPN
ftr-423	389	16	eans	ean	VERB
ftr-423	389	17	committee	committee	PROPN
ftr-423	389	18	and	and	CCONJ
ftr-423	389	19	the	the	DET
ftr-423	389	20	senate	senate	PROPN
ftr-423	389	21	finance	finance	PROPN
ftr-423	389	22	committee	committee	NOUN
ftr-423	389	23	,	,	PUNCT
ftr-423	389	24	the	the	DET
ftr-423	389	25	treasury	treasury	PROPN
ftr-423	389	26	department	department	NOUN
ftr-423	389	27	explained	explain	VERB
ftr-423	389	28	that	that	SCONJ
ftr-423	389	29	wealthy	wealthy	ADJ
ftr-423	389	30	married	married	ADJ
ftr-423	389	31	taxpayers	taxpayer	NOUN
ftr-423	389	32	typically	typically	ADV
ftr-423	389	33	exploited	exploit	VERB
ftr-423	389	34	lower	low	ADJ
ftr-423	389	35	gift	gift	NOUN
ftr-423	389	36	tax	tax	NOUN
ftr-423	389	37	rates	rate	NOUN
ftr-423	389	38	to	to	PART
ftr-423	389	39	make	make	VERB
ftr-423	389	40	lifetime	lifetime	NOUN
ftr-423	389	41	instead	instead	ADV
ftr-423	389	42	of	of	ADP
ftr-423	389	43	death	death	NOUN
ftr-423	389	44	time	time	NOUN
ftr-423	389	45	transfers	transfer	NOUN
ftr-423	389	46	to	to	ADP
ftr-423	389	47	the	the	DET
ftr-423	389	48	less	less	ADV
ftr-423	389	49	wealthy	wealthy	ADJ
ftr-423	389	50	spouse	spouse	NOUN
ftr-423	389	51	.	.	PUNCT
ftr-423	390	1	joint	joint	ADJ
ftr-423	390	2	comm	comm	NOUN
ftr-423	390	3	.	.	PUNCT
ftr-423	391	1	on	on	ADP
ftr-423	391	2	tax	tax	NOUN
ftr-423	391	3	ref	ref	NOUN
ftr-423	391	4	.	.	PUNCT
ftr-423	391	5	,	,	PUNCT
ftr-423	391	6	tax	tax	NOUN
ftr-423	391	7	reform	reform	NOUN
ftr-423	391	8	studies	study	NOUN
ftr-423	391	9	and	and	CCONJ
ftr-423	391	10	proposals	proposal	NOUN
ftr-423	391	11	257	257	NUM
ftr-423	391	12	-	-	SYM
ftr-423	391	13	259	259	NUM
ftr-423	391	14	(	(	PUNCT
ftr-423	391	15	1969	1969	NUM
ftr-423	391	16	)	)	PUNCT
ftr-423	391	17	.	.	PUNCT
ftr-423	392	1	at	at	ADP
ftr-423	392	2	death	death	NOUN
ftr-423	392	3	,	,	PUNCT
ftr-423	392	4	regardless	regardless	ADV
ftr-423	392	5	of	of	ADP
ftr-423	392	6	estate	estate	NOUN
ftr-423	392	7	size	size	NOUN
ftr-423	392	8	,	,	PUNCT
ftr-423	392	9	and	and	CCONJ
ftr-423	392	10	the	the	DET
ftr-423	392	11	entire	entire	ADJ
ftr-423	392	12	value	value	NOUN
ftr-423	392	13	of	of	ADP
ftr-423	392	14	property	property	NOUN
ftr-423	392	15	for	for	ADP
ftr-423	392	16	transfers	transfer	NOUN
ftr-423	392	17	by	by	ADP
ftr-423	392	18	lifetime	lifetime	NOUN
ftr-423	392	19	gift.56	gift.56	NOUN
ftr-423	392	20	although	although	SCONJ
ftr-423	392	21	lawmakers	lawmaker	NOUN
ftr-423	392	22	ultimately	ultimately	ADV
ftr-423	392	23	did	do	AUX
ftr-423	392	24	not	not	PART
ftr-423	392	25	agree	agree	VERB
ftr-423	392	26	in	in	ADP
ftr-423	392	27	1976	1976	NUM
ftr-423	392	28	to	to	PART
ftr-423	392	29	increase	increase	VERB
ftr-423	392	30	the	the	DET
ftr-423	392	31	marital	marital	ADJ
ftr-423	392	32	deduction	deduction	NOUN
ftr-423	392	33	to	to	ADP
ftr-423	392	34	the	the	DET
ftr-423	392	35	full	full	ADJ
ftr-423	392	36	value	value	NOUN
ftr-423	392	37	of	of	ADP
ftr-423	392	38	the	the	DET
ftr-423	392	39	decedent	decedent	NOUN
ftr-423	392	40	’s	’s	PART
ftr-423	392	41	gross	gross	ADJ
ftr-423	392	42	estate,57	estate,57	NOUN
ftr-423	392	43	in	in	ADP
ftr-423	392	44	considering	consider	VERB
ftr-423	392	45	the	the	DET
ftr-423	392	46	possibility	possibility	NOUN
ftr-423	392	47	congress	congress	PROPN
ftr-423	392	48	laid	lay	VERB
ftr-423	392	49	the	the	DET
ftr-423	392	50	foundation	foundation	NOUN
ftr-423	392	51	for	for	ADP
ftr-423	392	52	the	the	DET
ftr-423	392	53	“	"	PUNCT
ftr-423	392	54	one	one	NUM
ftr-423	392	55	flesh	flesh	NOUN
ftr-423	392	56	,	,	PUNCT
ftr-423	392	57	one	one	NUM
ftr-423	392	58	taxpayer	taxpayer	NOUN
ftr-423	392	59	”	"	PUNCT
ftr-423	392	60	approach	approach	NOUN
ftr-423	392	61	to	to	ADP
ftr-423	392	62	marriage	marriage	NOUN
ftr-423	392	63	and	and	CCONJ
ftr-423	392	64	wealth	wealth	NOUN
ftr-423	392	65	transfer	transfer	NOUN
ftr-423	392	66	taxation.58	taxation.58	VERB
ftr-423	392	67	close	close	ADJ
ftr-423	392	68	analysis	analysis	NOUN
ftr-423	392	69	of	of	ADP
ftr-423	392	70	the	the	DET
ftr-423	392	71	legislative	legislative	ADJ
ftr-423	392	72	history	history	NOUN
ftr-423	392	73	and	and	CCONJ
ftr-423	392	74	supporting	support	VERB
ftr-423	392	75	materials	material	NOUN
ftr-423	392	76	,	,	PUNCT
ftr-423	392	77	including	include	VERB
ftr-423	392	78	the	the	DET
ftr-423	392	79	studies	study	NOUN
ftr-423	392	80	and	and	CCONJ
ftr-423	392	81	proposals	proposal	NOUN
ftr-423	392	82	of	of	ADP
ftr-423	392	83	the	the	DET
ftr-423	392	84	treasury	treasury	PROPN
ftr-423	392	85	department	department	PROPN
ftr-423	392	86	,	,	PUNCT
ftr-423	392	87	the	the	DET
ftr-423	392	88	house	house	PROPN
ftr-423	392	89	and	and	CCONJ
ftr-423	392	90	senate	senate	PROPN
ftr-423	392	91	committee	committee	PROPN
ftr-423	392	92	reports	report	NOUN
ftr-423	392	93	and	and	CCONJ
ftr-423	392	94	testimony	testimony	NOUN
ftr-423	392	95	before	before	ADP
ftr-423	392	96	congressional	congressional	ADJ
ftr-423	392	97	committees	committee	NOUN
ftr-423	392	98	,	,	PUNCT
ftr-423	392	99	reveals	reveal	VERB
ftr-423	392	100	a	a	DET
ftr-423	392	101	shift	shift	NOUN
ftr-423	392	102	in	in	ADP
ftr-423	392	103	policy	policy	NOUN
ftr-423	392	104	focus	focus	NOUN
ftr-423	392	105	.	.	PUNCT
ftr-423	393	1	congress	congress	PROPN
ftr-423	393	2	moved	move	VERB
ftr-423	393	3	away	away	ADV
ftr-423	393	4	from	from	ADP
ftr-423	393	5	the	the	DET
ftr-423	393	6	horizontal	horizontal	ADJ
ftr-423	393	7	equity59	equity59	NOUN
ftr-423	393	8	concerns	concern	NOUN
ftr-423	393	9	of	of	ADP
ftr-423	393	10	1948	1948	NUM
ftr-423	393	11	toward	toward	ADP
ftr-423	393	12	a	a	DET
ftr-423	393	13	new	new	ADJ
ftr-423	393	14	goal	goal	NOUN
ftr-423	393	15	of	of	ADP
ftr-423	393	16	vertical	vertical	ADJ
ftr-423	393	17	equity	equity	NOUN
ftr-423	393	18	in	in	ADP
ftr-423	393	19	taxation.60	taxation.60	PROPN
ftr-423	393	20	specifically	specifically	ADV
ftr-423	393	21	,	,	PUNCT
ftr-423	393	22	lawmakers	lawmaker	NOUN
ftr-423	393	23	focused	focus	VERB
ftr-423	393	24	on	on	ADP
ftr-423	393	25	the	the	DET
ftr-423	393	26	supposed	suppose	VERB
ftr-423	393	27	ability	ability	NOUN
ftr-423	393	28	of	of	ADP
ftr-423	393	29	wealthy	wealthy	ADJ
ftr-423	393	30	couples	couple	NOUN
ftr-423	393	31	to	to	PART
ftr-423	393	32	avoid	avoid	VERB
ftr-423	393	33	estate	estate	NOUN
ftr-423	393	34	tax	tax	NOUN
ftr-423	393	35	entirely	entirely	ADV
ftr-423	393	36	(	(	PUNCT
ftr-423	393	37	albeit	albeit	SCONJ
ftr-423	393	38	through	through	ADP
ftr-423	393	39	lifetime	lifetime	NOUN
ftr-423	393	40	taxable	taxable	ADJ
ftr-423	393	41	gifts	gift	NOUN
ftr-423	393	42	)	)	PUNCT
ftr-423	393	43	and	and	CCONJ
ftr-423	393	44	the	the	DET
ftr-423	393	45	expansion	expansion	NOUN
ftr-423	393	46	of	of	ADP
ftr-423	393	47	this	this	DET
ftr-423	393	48	“	"	PUNCT
ftr-423	393	49	right	right	NOUN
ftr-423	393	50	”	"	PUNCT
ftr-423	393	51	to	to	PART
ftr-423	393	52	married	marry	VERB
ftr-423	393	53	couples	couple	NOUN
ftr-423	393	54	of	of	ADP
ftr-423	393	55	all	all	DET
ftr-423	393	56	levels	level	NOUN
ftr-423	393	57	of	of	ADP
ftr-423	393	58	wealth.61	wealth.61	NOUN
ftr-423	393	59	in	in	ADP
ftr-423	393	60	arguing	argue	VERB
ftr-423	393	61	for	for	ADP
ftr-423	393	62	an	an	DET
ftr-423	393	63	increased	increase	VERB
ftr-423	393	64	estate	estate	NOUN
ftr-423	393	65	and	and	CCONJ
ftr-423	393	66	gift	gift	NOUN
ftr-423	393	67	tax	tax	NOUN
ftr-423	393	68	marital	marital	ADJ
ftr-423	393	69	deduction	deduction	NOUN
ftr-423	393	70	,	,	PUNCT
ftr-423	393	71	the	the	DET
ftr-423	393	72	bill	bill	NOUN
ftr-423	393	73	’s	’s	PART
ftr-423	393	74	supporters	supporter	NOUN
ftr-423	393	75	construed	construe	VERB
ftr-423	393	76	marriage	marriage	NOUN
ftr-423	393	77	as	as	ADP
ftr-423	393	78	a	a	DET
ftr-423	393	79	unique	unique	ADJ
ftr-423	393	80	economic	economic	ADJ
ftr-423	393	81	partnership	partnership	NOUN
ftr-423	393	82	that	that	PRON
ftr-423	393	83	deserved	deserve	VERB
ftr-423	393	84	special	special	ADJ
ftr-423	393	85	tax	tax	NOUN
ftr-423	393	86	treatment	treatment	NOUN
ftr-423	393	87	.	.	PUNCT
ftr-423	394	1	four	four	NUM
ftr-423	394	2	particular	particular	ADJ
ftr-423	394	3	themes	theme	NOUN
ftr-423	394	4	emerge	emerge	VERB
ftr-423	394	5	from	from	ADP
ftr-423	394	6	the	the	DET
ftr-423	394	7	legislative	legislative	ADJ
ftr-423	394	8	history	history	NOUN
ftr-423	394	9	.	.	PUNCT
ftr-423	395	1	first	first	ADV
ftr-423	395	2	,	,	PUNCT
ftr-423	395	3	according	accord	VERB
ftr-423	395	4	to	to	ADP
ftr-423	395	5	congress	congress	PROPN
ftr-423	395	6	,	,	PUNCT
ftr-423	395	7	husbands	husband	NOUN
ftr-423	395	8	and	and	CCONJ
ftr-423	395	9	wives	wife	NOUN
ftr-423	395	10	treat	treat	VERB
ftr-423	395	11	all	all	DET
ftr-423	395	12	assets	asset	NOUN
ftr-423	395	13	belonging	belong	VERB
ftr-423	395	14	to	to	ADP
ftr-423	395	15	either	either	PRON
ftr-423	395	16	of	of	ADP
ftr-423	395	17	them	they	PRON
ftr-423	395	18	as	as	ADP
ftr-423	395	19	belonging	belong	VERB
ftr-423	395	20	to	to	ADP
ftr-423	395	21	both	both	PRON
ftr-423	395	22	of	of	ADP
ftr-423	395	23	them	they	PRON
ftr-423	395	24	.	.	PUNCT
ftr-423	396	1	[	[	X
ftr-423	396	2	m]any	m]any	NOUN
ftr-423	396	3	families	family	NOUN
ftr-423	396	4	regard	regard	VERB
ftr-423	396	5	their	their	PRON
ftr-423	396	6	property	property	NOUN
ftr-423	396	7	as	as	ADP
ftr-423	396	8	being	be	AUX
ftr-423	396	9	generated	generate	VERB
ftr-423	396	10	by	by	ADP
ftr-423	396	11	their	their	PRON
ftr-423	396	12	combined	combine	VERB
ftr-423	396	13	efforts	effort	NOUN
ftr-423	396	14	and	and	CCONJ
ftr-423	396	15	,	,	PUNCT
ftr-423	396	16	thus	thus	ADV
ftr-423	396	17	,	,	PUNCT
ftr-423	396	18	“	"	PUNCT
ftr-423	396	19	ours	ours	X
ftr-423	396	20	”	"	PUNCT
ftr-423	396	21	rather	rather	ADV
ftr-423	396	22	than	than	ADP
ftr-423	396	23	“	"	PUNCT
ftr-423	396	24	his	his	PRON
ftr-423	396	25	”	"	PUNCT
ftr-423	396	26	and	and	CCONJ
ftr-423	396	27	“	"	PUNCT
ftr-423	396	28	hers	hers	PROPN
ftr-423	396	29	”	"	PUNCT
ftr-423	396	30	.	.	PUNCT
ftr-423	396	31	.	.	PUNCT
ftr-423	396	32	.	.	PUNCT
ftr-423	396	33	.	.	PUNCT
ftr-423	397	1	[	[	X
ftr-423	397	2	t]hey	t]hey	PRON
ftr-423	397	3	often	often	ADV
ftr-423	397	4	transfer	transfer	VERB
ftr-423	397	5	property	property	NOUN
ftr-423	397	6	from	from	ADP
ftr-423	397	7	separate	separate	ADJ
ftr-423	397	8	ownership	ownership	NOUN
ftr-423	397	9	to	to	ADP
ftr-423	397	10	joint	joint	ADJ
ftr-423	397	11	ownership	ownership	NOUN
ftr-423	397	12	or	or	CCONJ
ftr-423	397	13	community	community	NOUN
ftr-423	397	14	property	property	NOUN
ftr-423	397	15	without	without	ADP
ftr-423	397	16	paying	pay	VERB
ftr-423	397	17	much	much	ADJ
ftr-423	397	18	attention	attention	NOUN
ftr-423	397	19	to	to	ADP
ftr-423	397	20	the	the	DET
ftr-423	397	21	legal	legal	ADJ
ftr-423	397	22	change	change	NOUN
ftr-423	397	23	in	in	ADP
ftr-423	397	24	ownership	ownership	NOUN
ftr-423	397	25	.	.	PUNCT
ftr-423	398	1	there	there	PRON
ftr-423	398	2	is	be	VERB
ftr-423	398	3	a	a	DET
ftr-423	398	4	serious	serious	ADJ
ftr-423	398	5	question	question	NOUN
ftr-423	398	6	whether	whether	SCONJ
ftr-423	398	7	it	it	PRON
ftr-423	398	8	is	be	AUX
ftr-423	398	9	appropriate	appropriate	ADJ
ftr-423	398	10	to	to	PART
ftr-423	398	11	tax	tax	VERB
ftr-423	398	12	such	such	ADJ
ftr-423	398	13	2004	2004	NUM
ftr-423	398	14	one	one	NUM
ftr-423	398	15	flesh	flesh	NOUN
ftr-423	398	16	,	,	PUNCT
ftr-423	398	17	two	two	NUM
ftr-423	398	18	taxpayers	taxpayer	NOUN
ftr-423	398	19	771	771	NUM
ftr-423	398	20	62	62	NUM
ftr-423	398	21	.	.	PUNCT
ftr-423	399	1	tax	tax	NOUN
ftr-423	399	2	reform	reform	NOUN
ftr-423	399	3	(	(	PUNCT
ftr-423	399	4	administration	administration	NOUN
ftr-423	399	5	and	and	CCONJ
ftr-423	399	6	public	public	ADJ
ftr-423	399	7	witnesses	witness	NOUN
ftr-423	399	8	):	):	PUNCT
ftr-423	399	9	public	public	ADJ
ftr-423	399	10	hearings	hearing	NOUN
ftr-423	399	11	before	before	ADP
ftr-423	399	12	the	the	DET
ftr-423	399	13	house	house	NOUN
ftr-423	399	14	comm	comm	NOUN
ftr-423	399	15	.	.	PUNCT
ftr-423	400	1	on	on	ADP
ftr-423	400	2	ways	way	NOUN
ftr-423	400	3	and	and	CCONJ
ftr-423	400	4	means	mean	NOUN
ftr-423	400	5	,	,	PUNCT
ftr-423	400	6	94th	94th	ADJ
ftr-423	400	7	cong	cong	NOUN
ftr-423	400	8	.	.	PROPN
ftr-423	400	9	,	,	PUNCT
ftr-423	400	10	2d	2d	PROPN
ftr-423	400	11	sess	sess	NOUN
ftr-423	400	12	.	.	PUNCT
ftr-423	401	1	part	part	NOUN
ftr-423	401	2	2	2	NUM
ftr-423	401	3	,	,	PUNCT
ftr-423	401	4	1187	1187	NUM
ftr-423	401	5	(	(	PUNCT
ftr-423	401	6	m	m	PROPN
ftr-423	401	7	ar	ar	PROPN
ftr-423	401	8	.	.	PROPN
ftr-423	401	9	22	22	NUM
ftr-423	401	10	,	,	PUNCT
ftr-423	401	11	1976	1976	NUM
ftr-423	401	12	)	)	PUNCT
ftr-423	401	13	(	(	PUNCT
ftr-423	401	14	testimony	testimony	NOUN
ftr-423	401	15	of	of	ADP
ftr-423	401	16	treasury	treasury	PROPN
ftr-423	401	17	secretary	secretary	PROPN
ftr-423	401	18	william	william	PROPN
ftr-423	401	19	e.	e.	PROPN
ftr-423	401	20	simon	simon	PROPN
ftr-423	401	21	)	)	PUNCT
ftr-423	401	22	.	.	PUNCT
ftr-423	402	1	for	for	ADP
ftr-423	402	2	an	an	DET
ftr-423	402	3	analysis	analysis	NOUN
ftr-423	402	4	of	of	ADP
ftr-423	402	5	the	the	DET
ftr-423	402	6	partnership	partnership	NOUN
ftr-423	402	7	approach	approach	NOUN
ftr-423	402	8	,	,	PUNCT
ftr-423	402	9	see	see	VERB
ftr-423	402	10	m	m	PROPN
ftr-423	402	11	arjorie	arjorie	PROPN
ftr-423	402	12	e.	e.	PROPN
ftr-423	402	13	kornhauser	kornhauser	PROPN
ftr-423	402	14	,	,	PUNCT
ftr-423	402	15	deconstructing	deconstruct	VERB
ftr-423	402	16	the	the	DET
ftr-423	402	17	t	t	PROPN
ftr-423	402	18	axable	axable	ADJ
ftr-423	402	19	unit	unit	NOUN
ftr-423	402	20	:	:	PUNCT
ftr-423	402	21	intrahousehold	intrahousehold	ADJ
ftr-423	402	22	allocations	allocation	NOUN
ftr-423	402	23	and	and	CCONJ
ftr-423	402	24	the	the	DET
ftr-423	402	25	dilemma	dilemma	NOUN
ftr-423	402	26	of	of	ADP
ftr-423	402	27	the	the	DET
ftr-423	402	28	joint	joint	ADJ
ftr-423	402	29	return	return	NOUN
ftr-423	402	30	,	,	PUNCT
ftr-423	402	31	16	16	NUM
ftr-423	402	32	n.y.l	n.y.l	NOUN
ftr-423	402	33	.	.	PUNCT
ftr-423	403	1	sch	sch	PROPN
ftr-423	403	2	.	.	PUNCT
ftr-423	404	1	j.	j.	PROPN
ftr-423	404	2	hum	hum	PROPN
ftr-423	404	3	.	.	PUNCT
ftr-423	405	1	rts	rt	NOUN
ftr-423	405	2	.	.	PUNCT
ftr-423	406	1	140	140	NUM
ftr-423	406	2	(	(	PUNCT
ftr-423	406	3	1999	1999	NUM
ftr-423	406	4	)	)	PUNCT
ftr-423	406	5	.	.	PUNCT
ftr-423	407	1	kornhauser	kornhauser	PROPN
ftr-423	407	2	asks	ask	VERB
ftr-423	407	3	,	,	PUNCT
ftr-423	407	4	“	"	PUNCT
ftr-423	407	5	if	if	SCONJ
ftr-423	407	6	marriage	marriage	NOUN
ftr-423	407	7	is	be	AUX
ftr-423	407	8	a	a	DET
ftr-423	407	9	partnership	partnership	NOUN
ftr-423	407	10	,	,	PUNCT
ftr-423	407	11	why	why	SCONJ
ftr-423	407	12	do	do	AUX
ftr-423	407	13	only	only	ADV
ftr-423	407	14	10	10	NUM
ftr-423	407	15	%	%	NOUN
ftr-423	407	16	of	of	ADP
ftr-423	407	17	married	married	ADJ
ftr-423	407	18	women	woman	NOUN
ftr-423	407	19	use	use	VERB
ftr-423	407	20	a	a	DET
ftr-423	407	21	name	name	NOUN
ftr-423	407	22	other	other	ADJ
ftr-423	407	23	than	than	ADP
ftr-423	407	24	their	their	PRON
ftr-423	407	25	husband	husband	NOUN
ftr-423	407	26	’s	’s	PART
ftr-423	407	27	?	?	PUNCT
ftr-423	407	28	”	"	PUNCT
ftr-423	408	1	i	i	PRON
ftr-423	408	2	d.	d.	PROPN
ftr-423	408	3	at	at	ADP
ftr-423	408	4	150	150	NUM
ftr-423	408	5	.	.	PUNCT
ftr-423	409	1	63	63	NUM
ftr-423	409	2	.	.	PUNCT
ftr-423	410	1	tax	tax	NOUN
ftr-423	410	2	reform	reform	NOUN
ftr-423	410	3	studies	study	NOUN
ftr-423	410	4	and	and	CCONJ
ftr-423	410	5	proposals	proposal	NOUN
ftr-423	410	6	,	,	PUNCT
ftr-423	410	7	supra	supra	PROPN
ftr-423	410	8	note	note	NOUN
ftr-423	410	9	61	61	NUM
ftr-423	410	10	,	,	PUNCT
ftr-423	410	11	at	at	ADP
ftr-423	410	12	258	258	NUM
ftr-423	410	13	.	.	PUNCT
ftr-423	410	14	64	64	NUM
ftr-423	410	15	.	.	PUNCT
ftr-423	411	1	viviana	viviana	PROPN
ftr-423	411	2	a.	a.	PROPN
ftr-423	411	3	zelizer	zelizer	PROPN
ftr-423	411	4	,	,	PUNCT
ftr-423	411	5	the	the	DET
ftr-423	411	6	social	social	ADJ
ftr-423	411	7	meaning	meaning	NOUN
ftr-423	411	8	of	of	ADP
ftr-423	411	9	money	money	NOUN
ftr-423	411	10	:	:	PUNCT
ftr-423	411	11	pin	pin	NOUN
ftr-423	411	12	money	money	NOUN
ftr-423	411	13	,	,	PUNCT
ftr-423	411	14	paychecks	paycheck	NOUN
ftr-423	411	15	and	and	CCONJ
ftr-423	411	16	other	other	ADJ
ftr-423	411	17	currency	currency	NOUN
ftr-423	411	18	43	43	NUM
ftr-423	411	19	-	-	SYM
ftr-423	411	20	66	66	NUM
ftr-423	411	21	(	(	PUNCT
ftr-423	411	22	1994	1994	NUM
ftr-423	411	23	)	)	PUNCT
ftr-423	411	24	.	.	PUNCT
ftr-423	412	1	65	65	NUM
ftr-423	412	2	.	.	PUNCT
ftr-423	413	1	i	i	PRON
ftr-423	413	2	d.	d.	PROPN
ftr-423	413	3	at	at	ADP
ftr-423	413	4	68	68	NUM
ftr-423	413	5	-	-	SYM
ftr-423	413	6	69	69	NUM
ftr-423	413	7	.	.	PUNCT
ftr-423	414	1	66	66	NUM
ftr-423	414	2	.	.	PUNCT
ftr-423	415	1	arlene	arlene	PROPN
ftr-423	415	2	f.	f.	PROPN
ftr-423	415	3	saluter	saluter	PROPN
ftr-423	415	4	&	&	CCONJ
ftr-423	415	5	t	t	PROPN
ftr-423	415	6	erry	erry	PROPN
ftr-423	415	7	a.	a.	PROPN
ftr-423	415	8	lugaila	lugaila	PROPN
ftr-423	415	9	,	,	PUNCT
ftr-423	415	10	current	current	ADJ
ftr-423	415	11	population	population	NOUN
ftr-423	415	12	reports	report	VERB
ftr-423	415	13	,	,	PUNCT
ftr-423	415	14	p	p	X
ftr-423	415	15	o	o	X
ftr-423	415	16	p	p	X
ftr-423	415	17	u	u	X
ftr-423	415	18	l	l	NOUN
ftr-423	415	19	a	a	NOUN
ftr-423	415	20	t	t	NOUN
ftr-423	416	1	i	i	PRON
ftr-423	416	2	o	o	VERB
ftr-423	417	1	n	n	VERB
ftr-423	417	2	c	c	NOUN
ftr-423	417	3	h	h	NOUN
ftr-423	418	1	a	a	DET
ftr-423	418	2	r	r	NOUN
ftr-423	418	3	a	a	PRON
ftr-423	418	4	c	c	NOUN
ftr-423	418	5	te	te	INTJ
ftr-423	418	6	r	r	NOUN
ftr-423	419	1	i	i	NOUN
ftr-423	419	2	s	s	VERB
ftr-423	419	3	t	t	NOUN
ftr-423	420	1	i	i	PRON
ftr-423	420	2	c	c	PROPN
ftr-423	420	3	s	s	PROPN
ftr-423	420	4	p	p	X
ftr-423	420	5	2	2	NUM
ftr-423	420	6	0	0	NUM
ftr-423	420	7	4	4	NUM
ftr-423	420	8	9	9	NUM
ftr-423	420	9	6	6	NUM
ftr-423	420	10	(	(	PUNCT
ftr-423	420	11	m	m	VERB
ftr-423	420	12	a	a	DET
ftr-423	420	13	r	r	NOUN
ftr-423	420	14	.	.	PUNCT
ftr-423	421	1	9	9	NUM
ftr-423	421	2	8	8	NUM
ftr-423	421	3	)	)	PUNCT
ftr-423	421	4	,	,	PUNCT
ftr-423	421	5	a	a	DET
ftr-423	421	6	v	v	NOUN
ftr-423	421	7	a	a	PRON
ftr-423	421	8	i	i	NOUN
ftr-423	421	9	l	l	NOUN
ftr-423	422	1	a	a	DET
ftr-423	422	2	b	b	NOUN
ftr-423	422	3	l	l	NOUN
ftr-423	422	4	e	e	NOUN
ftr-423	422	5	a	a	DET
ftr-423	422	6	t	t	PROPN
ftr-423	422	7	http://www.census.gov/prod/3/98pubs/p20-496.pdf	http://www.census.gov/prod/3/98pubs/p20-496.pdf	PROPN
ftr-423	422	8	.	.	PROPN
ftr-423	422	9	67	67	NUM
ftr-423	422	10	.	.	PUNCT
ftr-423	423	1	howard	howard	PROPN
ftr-423	423	2	n	n	PROPN
ftr-423	423	3	fullerton	fullerton	PROPN
ftr-423	423	4	,	,	PUNCT
ftr-423	423	5	jr	jr	PROPN
ftr-423	423	6	.	.	PROPN
ftr-423	423	7	,	,	PUNCT
ftr-423	423	8	labor	labor	NOUN
ftr-423	423	9	force	force	NOUN
ftr-423	423	10	participation	participation	NOUN
ftr-423	423	11	:	:	PUNCT
ftr-423	423	12	75	75	NUM
ftr-423	423	13	years	year	NOUN
ftr-423	423	14	of	of	ADP
ftr-423	423	15	change	change	NOUN
ftr-423	423	16	,	,	PUNCT
ftr-423	423	17	1950	1950	NUM
ftr-423	423	18	-	-	SYM
ftr-423	423	19	98	98	NUM
ftr-423	423	20	and	and	CCONJ
ftr-423	423	21	1998	1998	NUM
ftr-423	423	22	-	-	SYM
ftr-423	423	23	2025	2025	NUM
ftr-423	423	24	,	,	PUNCT
ftr-423	423	25	122	122	NUM
ftr-423	423	26	monthly	monthly	ADJ
ftr-423	423	27	lab	lab	NOUN
ftr-423	423	28	.	.	PUNCT
ftr-423	424	1	rev	rev	PROPN
ftr-423	424	2	.	.	PROPN
ftr-423	424	3	3	3	NUM
ftr-423	424	4	(	(	PUNCT
ftr-423	424	5	1999	1999	NUM
ftr-423	424	6	)	)	PUNCT
ftr-423	424	7	,	,	PUNCT
ftr-423	424	8	available	available	ADJ
ftr-423	424	9	at	at	ADP
ftr-423	424	10	http://www.bls.gov/opub/mlr/1999/12/art1full.pdf	http://www.bls.gov/opub/mlr/1999/12/art1full.pdf	NOUN
ftr-423	424	11	.	.	PUNCT
ftr-423	425	1	68	68	NUM
ftr-423	425	2	.	.	PUNCT
ftr-423	426	1	average	average	ADJ
ftr-423	426	2	population	population	NOUN
ftr-423	426	3	per	per	ADP
ftr-423	426	4	household	household	NOUN
ftr-423	426	5	and	and	CCONJ
ftr-423	426	6	family	family	NOUN
ftr-423	426	7	:	:	PUNCT
ftr-423	426	8	1940	1940	NUM
ftr-423	426	9	to	to	PART
ftr-423	426	10	present	present	VERB
ftr-423	426	11	,	,	PUNCT
ftr-423	426	12	u.s	u.s	PROPN
ftr-423	426	13	.	.	PROPN
ftr-423	426	14	bureau	bureau	PROPN
ftr-423	426	15	of	of	ADP
ftr-423	426	16	the	the	DET
ftr-423	426	17	census	census	NOUN
ftr-423	426	18	,	,	PUNCT
ftr-423	426	19	at	at	ADP
ftr-423	426	20	http://www.census.gov/population/socdemo/hh-fam/tabhh6.xls	http://www.census.gov/population/socdemo/hh-fam/tabhh6.xls	PROPN
ftr-423	426	21	(	(	PUNCT
ftr-423	426	22	last	last	ADJ
ftr-423	426	23	modified	modify	VERB
ftr-423	426	24	june	june	PROPN
ftr-423	426	25	11	11	NUM
ftr-423	426	26	,	,	PUNCT
ftr-423	426	27	2003	2003	NUM
ftr-423	426	28	)	)	PUNCT
ftr-423	426	29	.	.	PUNCT
ftr-423	427	1	69	69	NUM
ftr-423	427	2	.	.	PUNCT
ftr-423	428	1	tax	tax	NOUN
ftr-423	428	2	reform	reform	NOUN
ftr-423	428	3	studies	study	NOUN
ftr-423	428	4	and	and	CCONJ
ftr-423	428	5	proposals	proposal	NOUN
ftr-423	428	6	,	,	PUNCT
ftr-423	428	7	supra	supra	PROPN
ftr-423	428	8	note	note	NOUN
ftr-423	428	9	61	61	NUM
ftr-423	428	10	,	,	PUNCT
ftr-423	428	11	at	at	ADP
ftr-423	428	12	258	258	NUM
ftr-423	428	13	.	.	PUNCT
ftr-423	429	1	70	70	NUM
ftr-423	429	2	.	.	PUNCT
ftr-423	430	1	i	i	PRON
ftr-423	430	2	d.	d.	PROPN
ftr-423	430	3	at	at	ADP
ftr-423	430	4	199	199	NUM
ftr-423	430	5	.	.	PUNCT
ftr-423	431	1	transfers	transfer	NOUN
ftr-423	431	2	that	that	PRON
ftr-423	431	3	are	be	AUX
ftr-423	431	4	basically	basically	ADV
ftr-423	431	5	just	just	ADV
ftr-423	431	6	incidents	incident	NOUN
ftr-423	431	7	in	in	ADP
ftr-423	431	8	the	the	DET
ftr-423	431	9	common	common	ADJ
ftr-423	431	10	management	management	NOUN
ftr-423	431	11	of	of	ADP
ftr-423	431	12	the	the	DET
ftr-423	431	13	family	family	NOUN
ftr-423	431	14	’s	’s	PART
ftr-423	431	15	pooled	pool	VERB
ftr-423	431	16	resources.62	resources.62	PROPN
ftr-423	431	17	congress	congress	PROPN
ftr-423	431	18	viewed	view	VERB
ftr-423	431	19	the	the	DET
ftr-423	431	20	legal	legal	ADJ
ftr-423	431	21	form	form	NOUN
ftr-423	431	22	of	of	ADP
ftr-423	431	23	marital	marital	ADJ
ftr-423	431	24	property	property	NOUN
ftr-423	431	25	ownership	ownership	NOUN
ftr-423	431	26	as	as	ADP
ftr-423	431	27	less	less	ADV
ftr-423	431	28	important	important	ADJ
ftr-423	431	29	than	than	ADP
ftr-423	431	30	how	how	SCONJ
ftr-423	431	31	spouses	spouse	NOUN
ftr-423	431	32	themselves	themselves	PRON
ftr-423	431	33	approach	approach	VERB
ftr-423	431	34	the	the	DET
ftr-423	431	35	property	property	NOUN
ftr-423	431	36	.	.	PUNCT
ftr-423	432	1	in	in	ADP
ftr-423	432	2	support	support	NOUN
ftr-423	432	3	of	of	ADP
ftr-423	432	4	the	the	DET
ftr-423	432	5	assertion	assertion	NOUN
ftr-423	432	6	that	that	SCONJ
ftr-423	432	7	most	most	ADV
ftr-423	432	8	married	married	ADJ
ftr-423	432	9	couples	couple	NOUN
ftr-423	432	10	treat	treat	VERB
ftr-423	432	11	property	property	NOUN
ftr-423	432	12	owned	own	VERB
ftr-423	432	13	by	by	ADP
ftr-423	432	14	either	either	PRON
ftr-423	432	15	of	of	ADP
ftr-423	432	16	them	they	PRON
ftr-423	432	17	as	as	ADP
ftr-423	432	18	“	"	PUNCT
ftr-423	432	19	‘	'	PUNCT
ftr-423	432	20	ours	ours	PRON
ftr-423	432	21	’	'	PUNCT
ftr-423	432	22	from	from	ADP
ftr-423	432	23	the	the	DET
ftr-423	432	24	time	time	NOUN
ftr-423	432	25	of	of	ADP
ftr-423	432	26	its	its	PRON
ftr-423	432	27	acquisition	acquisition	NOUN
ftr-423	432	28	since	since	SCONJ
ftr-423	432	29	it	it	PRON
ftr-423	432	30	was	be	AUX
ftr-423	432	31	acquired	acquire	VERB
ftr-423	432	32	with	with	ADP
ftr-423	432	33	family	family	NOUN
ftr-423	432	34	funds,”63	funds,”63	PROPN
ftr-423	432	35	lawmakers	lawmaker	NOUN
ftr-423	432	36	in	in	ADP
ftr-423	432	37	1976	1976	NUM
ftr-423	432	38	entertained	entertain	VERB
ftr-423	432	39	little	little	ADJ
ftr-423	432	40	direct	direct	ADJ
ftr-423	432	41	testimony	testimony	NOUN
ftr-423	432	42	about	about	ADP
ftr-423	432	43	taxpayers	taxpayer	NOUN
ftr-423	432	44	’	’	PART
ftr-423	432	45	attitudes	attitude	NOUN
ftr-423	432	46	toward	toward	ADP
ftr-423	432	47	marital	marital	ADJ
ftr-423	432	48	property	property	NOUN
ftr-423	432	49	.	.	PUNCT
ftr-423	433	1	sociologists	sociologist	NOUN
ftr-423	433	2	now	now	ADV
ftr-423	433	3	would	would	AUX
ftr-423	433	4	suggest	suggest	VERB
ftr-423	433	5	that	that	SCONJ
ftr-423	433	6	congress	congress	PROPN
ftr-423	433	7	was	be	AUX
ftr-423	433	8	mistaken	mistaken	ADJ
ftr-423	433	9	in	in	ADP
ftr-423	433	10	its	its	PRON
ftr-423	433	11	assertions	assertion	NOUN
ftr-423	433	12	.	.	PUNCT
ftr-423	434	1	historically	historically	ADV
ftr-423	434	2	husbands	husband	NOUN
ftr-423	434	3	have	have	AUX
ftr-423	434	4	controlled	control	VERB
ftr-423	434	5	marital	marital	ADJ
ftr-423	434	6	finances,64	finances,64	NOUN
ftr-423	434	7	and	and	CCONJ
ftr-423	434	8	even	even	ADV
ftr-423	434	9	today	today	NOUN
ftr-423	434	10	in	in	ADP
ftr-423	434	11	a	a	DET
ftr-423	434	12	couple	couple	NOUN
ftr-423	434	13	where	where	SCONJ
ftr-423	434	14	both	both	DET
ftr-423	434	15	spouses	spouse	NOUN
ftr-423	434	16	frequently	frequently	ADV
ftr-423	434	17	engage	engage	VERB
ftr-423	434	18	in	in	ADP
ftr-423	434	19	paid	pay	VERB
ftr-423	434	20	labor	labor	NOUN
ftr-423	434	21	,	,	PUNCT
ftr-423	434	22	a	a	DET
ftr-423	434	23	wife	wife	NOUN
ftr-423	434	24	frequently	frequently	ADV
ftr-423	434	25	regards	regard	VERB
ftr-423	434	26	her	her	PRON
ftr-423	434	27	earnings	earning	NOUN
ftr-423	434	28	as	as	ADP
ftr-423	434	29	“	"	PUNCT
ftr-423	434	30	for	for	ADP
ftr-423	434	31	personal	personal	ADJ
ftr-423	434	32	frills	frill	NOUN
ftr-423	434	33	”	"	PUNCT
ftr-423	434	34	and	and	CCONJ
ftr-423	434	35	husbands	husband	NOUN
ftr-423	434	36	“	"	PUNCT
ftr-423	434	37	are	be	AUX
ftr-423	434	38	still	still	ADV
ftr-423	434	39	more	more	ADV
ftr-423	434	40	likely	likely	ADJ
ftr-423	434	41	than	than	ADP
ftr-423	434	42	their	their	PRON
ftr-423	434	43	wives	wife	NOUN
ftr-423	434	44	to	to	PART
ftr-423	434	45	retain	retain	VERB
ftr-423	434	46	personal	personal	ADJ
ftr-423	434	47	spending	spending	NOUN
ftr-423	434	48	money	money	NOUN
ftr-423	434	49	.	.	PUNCT
ftr-423	435	1	”65	”65	NOUN
ftr-423	435	2	the	the	DET
ftr-423	435	3	second	second	ADJ
ftr-423	435	4	theme	theme	NOUN
ftr-423	435	5	that	that	PRON
ftr-423	435	6	emerges	emerge	VERB
ftr-423	435	7	from	from	ADP
ftr-423	435	8	the	the	DET
ftr-423	435	9	1976	1976	NUM
ftr-423	435	10	legislative	legislative	ADJ
ftr-423	435	11	history	history	NOUN
ftr-423	435	12	is	be	AUX
ftr-423	435	13	that	that	SCONJ
ftr-423	435	14	economic	economic	ADJ
ftr-423	435	15	dependents	dependent	NOUN
ftr-423	435	16	deserve	deserve	VERB
ftr-423	435	17	special	special	ADJ
ftr-423	435	18	insulation	insulation	NOUN
ftr-423	435	19	from	from	ADP
ftr-423	435	20	the	the	DET
ftr-423	435	21	negative	negative	ADJ
ftr-423	435	22	impact	impact	NOUN
ftr-423	435	23	of	of	ADP
ftr-423	435	24	the	the	DET
ftr-423	435	25	estate	estate	NOUN
ftr-423	435	26	tax	tax	NOUN
ftr-423	435	27	.	.	PUNCT
ftr-423	436	1	statistically	statistically	ADV
ftr-423	436	2	speaking	speak	VERB
ftr-423	436	3	,	,	PUNCT
ftr-423	436	4	in	in	ADP
ftr-423	436	5	1976	1976	NUM
ftr-423	436	6	the	the	DET
ftr-423	436	7	majority	majority	NOUN
ftr-423	436	8	of	of	ADP
ftr-423	436	9	adult	adult	NOUN
ftr-423	436	10	taxpayers	taxpayer	NOUN
ftr-423	436	11	were	be	AUX
ftr-423	436	12	married.66	married.66	NUM
ftr-423	436	13	most	most	ADV
ftr-423	436	14	married	married	ADJ
ftr-423	436	15	women	woman	NOUN
ftr-423	436	16	did	do	AUX
ftr-423	436	17	not	not	PART
ftr-423	436	18	work	work	VERB
ftr-423	436	19	outside	outside	ADP
ftr-423	436	20	the	the	DET
ftr-423	436	21	home67	home67	NOUN
ftr-423	436	22	and	and	CCONJ
ftr-423	436	23	the	the	DET
ftr-423	436	24	average	average	ADJ
ftr-423	436	25	family	family	NOUN
ftr-423	436	26	had	have	VERB
ftr-423	436	27	more	more	ADJ
ftr-423	436	28	than	than	ADP
ftr-423	436	29	one	one	NUM
ftr-423	436	30	minor	minor	ADJ
ftr-423	436	31	child.68	child.68	NOUN
ftr-423	436	32	these	these	DET
ftr-423	436	33	data	datum	NOUN
ftr-423	436	34	help	help	VERB
ftr-423	436	35	explain	explain	VERB
ftr-423	436	36	the	the	DET
ftr-423	436	37	treasury	treasury	PROPN
ftr-423	436	38	department	department	NOUN
ftr-423	436	39	’s	’s	PART
ftr-423	436	40	emphasis	emphasis	NOUN
ftr-423	436	41	on	on	ADP
ftr-423	436	42	the	the	DET
ftr-423	436	43	“	"	PUNCT
ftr-423	436	44	especially	especially	ADV
ftr-423	436	45	difficult	difficult	ADJ
ftr-423	436	46	burden	burden	NOUN
ftr-423	436	47	[	[	X
ftr-423	436	48	that	that	PRON
ftr-423	436	49	]	]	PUNCT
ftr-423	436	50	may	may	AUX
ftr-423	436	51	be	be	AUX
ftr-423	436	52	imposed	impose	VERB
ftr-423	436	53	by	by	ADP
ftr-423	436	54	the	the	DET
ftr-423	436	55	[	[	X
ftr-423	436	56	estate	estate	NOUN
ftr-423	436	57	]	]	PUNCT
ftr-423	436	58	tax	tax	NOUN
ftr-423	436	59	when	when	SCONJ
ftr-423	436	60	property	property	NOUN
ftr-423	436	61	passes	pass	VERB
ftr-423	436	62	to	to	ADP
ftr-423	436	63	a	a	DET
ftr-423	436	64	widow	widow	NOUN
ftr-423	436	65	,	,	PUNCT
ftr-423	436	66	particularly	particularly	ADV
ftr-423	436	67	if	if	SCONJ
ftr-423	436	68	there	there	PRON
ftr-423	436	69	are	be	VERB
ftr-423	436	70	minor	minor	ADJ
ftr-423	436	71	children	child	NOUN
ftr-423	436	72	.	.	PUNCT
ftr-423	437	1	”69	”69	VERB
ftr-423	437	2	through	through	ADP
ftr-423	437	3	images	image	NOUN
ftr-423	437	4	of	of	ADP
ftr-423	437	5	bereft	bereft	ADJ
ftr-423	437	6	widows	widow	NOUN
ftr-423	437	7	and	and	CCONJ
ftr-423	437	8	orphans	orphan	NOUN
ftr-423	437	9	,	,	PUNCT
ftr-423	437	10	advocates	advocate	NOUN
ftr-423	437	11	appealed	appeal	VERB
ftr-423	437	12	for	for	ADP
ftr-423	437	13	legislative	legislative	ADJ
ftr-423	437	14	sympathy	sympathy	NOUN
ftr-423	437	15	for	for	ADP
ftr-423	437	16	those	those	PRON
ftr-423	437	17	who	who	PRON
ftr-423	437	18	were	be	AUX
ftr-423	437	19	unable	unable	ADJ
ftr-423	437	20	to	to	PART
ftr-423	437	21	provide	provide	VERB
ftr-423	437	22	financially	financially	ADV
ftr-423	437	23	for	for	ADP
ftr-423	437	24	themselves	themselves	PRON
ftr-423	437	25	.	.	PUNCT
ftr-423	438	1	a	a	DET
ftr-423	438	2	third	third	ADJ
ftr-423	438	3	theme	theme	NOUN
ftr-423	438	4	of	of	ADP
ftr-423	438	5	the	the	DET
ftr-423	438	6	1976	1976	NUM
ftr-423	438	7	legislative	legislative	ADJ
ftr-423	438	8	history	history	NOUN
ftr-423	438	9	is	be	AUX
ftr-423	438	10	that	that	SCONJ
ftr-423	438	11	taxation	taxation	NOUN
ftr-423	438	12	of	of	ADP
ftr-423	438	13	wealth	wealth	NOUN
ftr-423	438	14	transfers	transfer	NOUN
ftr-423	438	15	should	should	AUX
ftr-423	438	16	be	be	AUX
ftr-423	438	17	postponed	postpone	VERB
ftr-423	438	18	until	until	ADP
ftr-423	438	19	the	the	DET
ftr-423	438	20	death	death	NOUN
ftr-423	438	21	of	of	ADP
ftr-423	438	22	the	the	DET
ftr-423	438	23	second	second	ADJ
ftr-423	438	24	spouse	spouse	NOUN
ftr-423	438	25	.	.	PUNCT
ftr-423	439	1	“	"	PUNCT
ftr-423	439	2	it	it	PRON
ftr-423	439	3	does	do	AUX
ftr-423	439	4	not	not	PART
ftr-423	439	5	appear	appear	VERB
ftr-423	439	6	.	.	PUNCT
ftr-423	439	7	.	.	PUNCT
ftr-423	439	8	.	.	PUNCT
ftr-423	440	1	that	that	PRON
ftr-423	440	2	transfers	transfer	NOUN
ftr-423	440	3	between	between	ADP
ftr-423	440	4	husband	husband	NOUN
ftr-423	440	5	and	and	CCONJ
ftr-423	440	6	wife	wife	NOUN
ftr-423	440	7	are	be	AUX
ftr-423	440	8	appropriate	appropriate	ADJ
ftr-423	440	9	occasions	occasion	NOUN
ftr-423	440	10	for	for	ADP
ftr-423	440	11	imposing	impose	VERB
ftr-423	440	12	tax	tax	NOUN
ftr-423	440	13	,	,	PUNCT
ftr-423	440	14	”	"	PUNCT
ftr-423	440	15	asserted	assert	VERB
ftr-423	440	16	the	the	DET
ftr-423	440	17	treasury	treasury	NOUN
ftr-423	440	18	department.70	department.70	ADJ
ftr-423	440	19	“	"	PUNCT
ftr-423	440	20	[	[	X
ftr-423	440	21	t]he	t]he	X
ftr-423	440	22	[	[	X
ftr-423	440	23	full	full	ADJ
ftr-423	440	24	marital	marital	ADJ
ftr-423	440	25	772	772	NUM
ftr-423	440	26	florida	florida	PROPN
ftr-423	440	27	tax	tax	NOUN
ftr-423	440	28	review	review	NOUN
ftr-423	441	1	[	[	X
ftr-423	441	2	vol	vol	NOUN
ftr-423	441	3	.	.	PUNCT
ftr-423	441	4	6:8	6:8	NUM
ftr-423	441	5	71	71	NUM
ftr-423	441	6	.	.	PUNCT
ftr-423	442	1	i	i	PRON
ftr-423	442	2	d.	d.	PROPN
ftr-423	442	3	at	at	ADP
ftr-423	442	4	260	260	NUM
ftr-423	442	5	.	.	PUNCT
ftr-423	443	1	72	72	NUM
ftr-423	443	2	.	.	PUNCT
ftr-423	444	1	see	see	VERB
ftr-423	444	2	supra	supra	PROPN
ftr-423	444	3	note	note	PROPN
ftr-423	444	4	54	54	NUM
ftr-423	444	5	and	and	CCONJ
ftr-423	444	6	accompanying	accompany	VERB
ftr-423	444	7	text	text	NOUN
ftr-423	444	8	.	.	PUNCT
ftr-423	445	1	73	73	NUM
ftr-423	445	2	.	.	PUNCT
ftr-423	446	1	tax	tax	NOUN
ftr-423	446	2	reform	reform	NOUN
ftr-423	446	3	studies	study	NOUN
ftr-423	446	4	and	and	CCONJ
ftr-423	446	5	proposals	proposal	NOUN
ftr-423	446	6	,	,	PUNCT
ftr-423	446	7	supra	supra	PROPN
ftr-423	446	8	note	note	NOUN
ftr-423	446	9	61	61	NUM
ftr-423	446	10	,	,	PUNCT
ftr-423	446	11	at	at	ADP
ftr-423	446	12	260	260	NUM
ftr-423	446	13	.	.	PUNCT
ftr-423	447	1	74	74	NUM
ftr-423	447	2	.	.	PUNCT
ftr-423	448	1	i	i	PRON
ftr-423	448	2	d.	d.	PROPN
ftr-423	448	3	75	75	NUM
ftr-423	448	4	.	.	PUNCT
ftr-423	449	1	w	w	PROPN
ftr-423	449	2	ith	ith	PROPN
ftr-423	449	3	respect	respect	NOUN
ftr-423	449	4	to	to	ADP
ftr-423	449	5	the	the	DET
ftr-423	449	6	legislative	legislative	ADJ
ftr-423	449	7	history	history	NOUN
ftr-423	449	8	of	of	ADP
ftr-423	449	9	erta	erta	PROPN
ftr-423	449	10	,	,	PUNCT
ftr-423	449	11	kahng	kahng	PROPN
ftr-423	449	12	,	,	PUNCT
ftr-423	449	13	supra	supra	PROPN
ftr-423	449	14	note	note	PROPN
ftr-423	449	15	14	14	NUM
ftr-423	449	16	,	,	PUNCT
ftr-423	449	17	at	at	ADP
ftr-423	449	18	32	32	NUM
ftr-423	449	19	-	-	SYM
ftr-423	449	20	34	34	NUM
ftr-423	449	21	,	,	PUNCT
ftr-423	449	22	makes	make	VERB
ftr-423	449	23	a	a	DET
ftr-423	449	24	similar	similar	ADJ
ftr-423	449	25	point	point	NOUN
ftr-423	449	26	.	.	PUNCT
ftr-423	450	1	kahng	kahng	PROPN
ftr-423	450	2	does	do	AUX
ftr-423	450	3	not	not	PART
ftr-423	450	4	address	address	VERB
ftr-423	450	5	the	the	DET
ftr-423	450	6	legislative	legislative	ADJ
ftr-423	450	7	history	history	NOUN
ftr-423	450	8	of	of	ADP
ftr-423	450	9	the	the	DET
ftr-423	450	10	1976	1976	NUM
ftr-423	450	11	tra	tra	NOUN
ftr-423	450	12	,	,	PUNCT
ftr-423	450	13	however	however	ADV
ftr-423	450	14	.	.	PUNCT
ftr-423	451	1	76	76	NUM
ftr-423	451	2	.	.	PUNCT
ftr-423	452	1	tax	tax	NOUN
ftr-423	452	2	reform	reform	NOUN
ftr-423	452	3	studies	study	NOUN
ftr-423	452	4	and	and	CCONJ
ftr-423	452	5	proposals	proposal	NOUN
ftr-423	452	6	,	,	PUNCT
ftr-423	452	7	supra	supra	PROPN
ftr-423	452	8	note	note	NOUN
ftr-423	452	9	61	61	NUM
ftr-423	452	10	,	,	PUNCT
ftr-423	452	11	at	at	ADP
ftr-423	452	12	259	259	NUM
ftr-423	452	13	.	.	PUNCT
ftr-423	452	14	deduction	deduction	NOUN
ftr-423	452	15	]	]	PUNCT
ftr-423	452	16	proposal	proposal	NOUN
ftr-423	452	17	is	be	AUX
ftr-423	452	18	designed	design	VERB
ftr-423	452	19	to	to	PART
ftr-423	452	20	provide	provide	VERB
ftr-423	452	21	that	that	DET
ftr-423	452	22	property	property	NOUN
ftr-423	452	23	of	of	ADP
ftr-423	452	24	a	a	DET
ftr-423	452	25	married	married	ADJ
ftr-423	452	26	couple	couple	NOUN
ftr-423	452	27	will	will	AUX
ftr-423	452	28	be	be	AUX
ftr-423	452	29	taxed	tax	VERB
ftr-423	452	30	once	once	ADV
ftr-423	452	31	as	as	SCONJ
ftr-423	452	32	it	it	PRON
ftr-423	452	33	passes	pass	VERB
ftr-423	452	34	to	to	ADP
ftr-423	452	35	the	the	DET
ftr-423	452	36	next	next	ADJ
ftr-423	452	37	generation	generation	NOUN
ftr-423	452	38	.	.	PUNCT
ftr-423	453	1	”71	”71	PROPN
ftr-423	453	2	note	note	VERB
ftr-423	453	3	that	that	SCONJ
ftr-423	453	4	the	the	DET
ftr-423	453	5	proposed	propose	VERB
ftr-423	453	6	tax	tax	NOUN
ftr-423	453	7	law	law	NOUN
ftr-423	453	8	did	do	AUX
ftr-423	453	9	not	not	PART
ftr-423	453	10	contemplate	contemplate	VERB
ftr-423	453	11	an	an	DET
ftr-423	453	12	exemption	exemption	NOUN
ftr-423	453	13	for	for	ADP
ftr-423	453	14	wealth	wealth	NOUN
ftr-423	453	15	transfers	transfer	NOUN
ftr-423	453	16	between	between	ADP
ftr-423	453	17	unmarried	unmarried	ADJ
ftr-423	453	18	members	member	NOUN
ftr-423	453	19	of	of	ADP
ftr-423	453	20	the	the	DET
ftr-423	453	21	same	same	ADJ
ftr-423	453	22	generation	generation	NOUN
ftr-423	453	23	(	(	PUNCT
ftr-423	453	24	although	although	SCONJ
ftr-423	453	25	generational	generational	ADJ
ftr-423	453	26	differences	difference	NOUN
ftr-423	453	27	between	between	ADP
ftr-423	453	28	taxpayers	taxpayer	NOUN
ftr-423	453	29	formed	form	VERB
ftr-423	453	30	the	the	DET
ftr-423	453	31	backbone	backbone	NOUN
ftr-423	453	32	of	of	ADP
ftr-423	453	33	the	the	DET
ftr-423	453	34	ill	ill	ADV
ftr-423	453	35	-	-	PUNCT
ftr-423	453	36	fated	fate	VERB
ftr-423	453	37	generation	generation	NOUN
ftr-423	453	38	-	-	PUNCT
ftr-423	453	39	skipping	skip	VERB
ftr-423	453	40	transfer	transfer	NOUN
ftr-423	453	41	tax	tax	NOUN
ftr-423	453	42	provisions	provision	NOUN
ftr-423	453	43	of	of	ADP
ftr-423	453	44	1976).72	1976).72	PROPN
ftr-423	453	45	the	the	DET
ftr-423	453	46	proposed	propose	VERB
ftr-423	453	47	full	full	ADJ
ftr-423	453	48	deduction	deduction	NOUN
ftr-423	453	49	applied	apply	VERB
ftr-423	453	50	only	only	ADV
ftr-423	453	51	to	to	ADP
ftr-423	453	52	transfers	transfer	NOUN
ftr-423	453	53	between	between	ADP
ftr-423	453	54	spouses	spouse	NOUN
ftr-423	453	55	,	,	PUNCT
ftr-423	453	56	regardless	regardless	ADV
ftr-423	453	57	of	of	ADP
ftr-423	453	58	any	any	DET
ftr-423	453	59	age	age	NOUN
ftr-423	453	60	difference	difference	NOUN
ftr-423	453	61	between	between	ADP
ftr-423	453	62	them	they	PRON
ftr-423	453	63	.	.	PUNCT
ftr-423	454	1	thus	thus	ADV
ftr-423	454	2	the	the	DET
ftr-423	454	3	marital	marital	ADJ
ftr-423	454	4	unit	unit	NOUN
ftr-423	454	5	itself	itself	PRON
ftr-423	454	6	took	take	VERB
ftr-423	454	7	on	on	ADP
ftr-423	454	8	greater	great	ADJ
ftr-423	454	9	importance	importance	NOUN
ftr-423	454	10	than	than	ADP
ftr-423	454	11	the	the	DET
ftr-423	454	12	characteristics	characteristic	NOUN
ftr-423	454	13	of	of	ADP
ftr-423	454	14	either	either	DET
ftr-423	454	15	member	member	NOUN
ftr-423	454	16	of	of	ADP
ftr-423	454	17	the	the	DET
ftr-423	454	18	couple	couple	NOUN
ftr-423	454	19	.	.	PUNCT
ftr-423	455	1	this	this	DET
ftr-423	455	2	focus	focus	NOUN
ftr-423	455	3	on	on	ADP
ftr-423	455	4	the	the	DET
ftr-423	455	5	marital	marital	ADJ
ftr-423	455	6	unit	unit	NOUN
ftr-423	455	7	itself	itself	PRON
ftr-423	455	8	grew	grow	VERB
ftr-423	455	9	out	out	ADP
ftr-423	455	10	the	the	DET
ftr-423	455	11	joint	joint	ADJ
ftr-423	455	12	income	income	NOUN
ftr-423	455	13	tax	tax	NOUN
ftr-423	455	14	return	return	NOUN
ftr-423	455	15	.	.	PUNCT
ftr-423	456	1	if	if	SCONJ
ftr-423	456	2	married	married	ADJ
ftr-423	456	3	couples	couple	NOUN
ftr-423	456	4	filed	file	VERB
ftr-423	456	5	one	one	NUM
ftr-423	456	6	return	return	NOUN
ftr-423	456	7	for	for	ADP
ftr-423	456	8	income	income	NOUN
ftr-423	456	9	tax	tax	NOUN
ftr-423	456	10	purposes	purpose	NOUN
ftr-423	456	11	,	,	PUNCT
ftr-423	456	12	the	the	DET
ftr-423	456	13	logical	logical	ADJ
ftr-423	456	14	extension	extension	NOUN
ftr-423	456	15	of	of	ADP
ftr-423	456	16	that	that	DET
ftr-423	456	17	argument	argument	NOUN
ftr-423	456	18	was	be	AUX
ftr-423	456	19	that	that	SCONJ
ftr-423	456	20	they	they	PRON
ftr-423	456	21	should	should	AUX
ftr-423	456	22	,	,	PUNCT
ftr-423	456	23	in	in	ADP
ftr-423	456	24	effect	effect	NOUN
ftr-423	456	25	,	,	PUNCT
ftr-423	456	26	file	file	VERB
ftr-423	456	27	one	one	NUM
ftr-423	456	28	estate	estate	NOUN
ftr-423	456	29	tax	tax	NOUN
ftr-423	456	30	return	return	NOUN
ftr-423	456	31	(	(	PUNCT
ftr-423	456	32	or	or	CCONJ
ftr-423	456	33	at	at	ADP
ftr-423	456	34	least	least	ADJ
ftr-423	456	35	pay	pay	VERB
ftr-423	456	36	only	only	ADV
ftr-423	456	37	one	one	NUM
ftr-423	456	38	estate	estate	NOUN
ftr-423	456	39	tax	tax	NOUN
ftr-423	456	40	)	)	PUNCT
ftr-423	456	41	.	.	PUNCT
ftr-423	457	1	even	even	ADV
ftr-423	457	2	if	if	SCONJ
ftr-423	457	3	a	a	DET
ftr-423	457	4	full	full	ADJ
ftr-423	457	5	martial	martial	ADJ
ftr-423	457	6	deduction	deduction	NOUN
ftr-423	457	7	meant	mean	VERB
ftr-423	457	8	lost	lose	VERB
ftr-423	457	9	federal	federal	ADJ
ftr-423	457	10	revenue	revenue	NOUN
ftr-423	457	11	,	,	PUNCT
ftr-423	457	12	advocates	advocate	NOUN
ftr-423	457	13	insisted	insist	VERB
ftr-423	457	14	that	that	SCONJ
ftr-423	457	15	it	it	PRON
ftr-423	457	16	would	would	AUX
ftr-423	457	17	facilitate	facilitate	VERB
ftr-423	457	18	smooth	smooth	ADJ
ftr-423	457	19	administration	administration	NOUN
ftr-423	457	20	of	of	ADP
ftr-423	457	21	the	the	DET
ftr-423	457	22	wealth	wealth	NOUN
ftr-423	457	23	transfer	transfer	NOUN
ftr-423	457	24	tax	tax	NOUN
ftr-423	457	25	system.73	system.73	NOUN
ftr-423	457	26	building	building	NOUN
ftr-423	457	27	on	on	ADP
ftr-423	457	28	the	the	DET
ftr-423	457	29	notion	notion	NOUN
ftr-423	457	30	of	of	ADP
ftr-423	457	31	a	a	DET
ftr-423	457	32	merged	merged	ADJ
ftr-423	457	33	husband	husband	NOUN
ftr-423	457	34	and	and	CCONJ
ftr-423	457	35	wife	wife	NOUN
ftr-423	457	36	taxpayer	taxpayer	PROPN
ftr-423	457	37	,	,	PUNCT
ftr-423	457	38	the	the	DET
ftr-423	457	39	fourth	fourth	ADJ
ftr-423	457	40	theme	theme	NOUN
ftr-423	457	41	from	from	ADP
ftr-423	457	42	the	the	DET
ftr-423	457	43	debate	debate	NOUN
ftr-423	457	44	over	over	ADP
ftr-423	457	45	the	the	DET
ftr-423	457	46	marital	marital	ADJ
ftr-423	457	47	deduction	deduction	NOUN
ftr-423	457	48	is	be	AUX
ftr-423	457	49	the	the	DET
ftr-423	457	50	relationship	relationship	NOUN
ftr-423	457	51	among	among	ADP
ftr-423	457	52	substance	substance	NOUN
ftr-423	457	53	,	,	PUNCT
ftr-423	457	54	form	form	NOUN
ftr-423	457	55	and	and	CCONJ
ftr-423	457	56	tax	tax	NOUN
ftr-423	457	57	results	result	NOUN
ftr-423	457	58	.	.	PUNCT
ftr-423	458	1	specifically	specifically	ADV
ftr-423	458	2	,	,	PUNCT
ftr-423	458	3	congress	congress	PROPN
ftr-423	458	4	considered	consider	VERB
ftr-423	458	5	revising	revise	VERB
ftr-423	458	6	the	the	DET
ftr-423	458	7	terminable	terminable	ADJ
ftr-423	458	8	interest	interest	NOUN
ftr-423	458	9	rule	rule	NOUN
ftr-423	458	10	to	to	PART
ftr-423	458	11	provide	provide	VERB
ftr-423	458	12	that	that	SCONJ
ftr-423	458	13	a	a	DET
ftr-423	458	14	mere	mere	ADJ
ftr-423	458	15	life	life	NOUN
ftr-423	458	16	estate	estate	NOUN
ftr-423	458	17	in	in	ADP
ftr-423	458	18	a	a	DET
ftr-423	458	19	surviving	surviving	NOUN
ftr-423	458	20	spouse	spouse	NOUN
ftr-423	458	21	without	without	ADP
ftr-423	458	22	a	a	DET
ftr-423	458	23	general	general	ADJ
ftr-423	458	24	power	power	NOUN
ftr-423	458	25	of	of	ADP
ftr-423	458	26	appointment	appointment	NOUN
ftr-423	458	27	qualified	qualified	ADJ
ftr-423	458	28	for	for	ADP
ftr-423	458	29	the	the	DET
ftr-423	458	30	marital	marital	ADJ
ftr-423	458	31	deduction	deduction	NOUN
ftr-423	458	32	.	.	PUNCT
ftr-423	459	1	turning	turn	VERB
ftr-423	459	2	a	a	DET
ftr-423	459	3	blind	blind	ADJ
ftr-423	459	4	eye	eye	NOUN
ftr-423	459	5	to	to	ADP
ftr-423	459	6	the	the	DET
ftr-423	459	7	limited	limited	ADJ
ftr-423	459	8	rights	right	NOUN
ftr-423	459	9	of	of	ADP
ftr-423	459	10	a	a	DET
ftr-423	459	11	life	life	NOUN
ftr-423	459	12	beneficiary	beneficiary	NOUN
ftr-423	459	13	,	,	PUNCT
ftr-423	459	14	the	the	DET
ftr-423	459	15	treasury	treasury	PROPN
ftr-423	459	16	department	department	PROPN
ftr-423	459	17	asserted	assert	VERB
ftr-423	459	18	that	that	SCONJ
ftr-423	459	19	“	"	PUNCT
ftr-423	459	20	whether	whether	SCONJ
ftr-423	459	21	the	the	DET
ftr-423	459	22	husband	husband	NOUN
ftr-423	459	23	or	or	CCONJ
ftr-423	459	24	wife	wife	NOUN
ftr-423	459	25	makes	make	VERB
ftr-423	459	26	provision	provision	NOUN
ftr-423	459	27	as	as	ADP
ftr-423	459	28	to	to	ADP
ftr-423	459	29	who	who	PRON
ftr-423	459	30	gets	get	VERB
ftr-423	459	31	the	the	DET
ftr-423	459	32	property	property	NOUN
ftr-423	459	33	ultimately	ultimately	ADV
ftr-423	459	34	”	"	PUNCT
ftr-423	459	35	was	be	AUX
ftr-423	459	36	insignificant	insignificant	ADJ
ftr-423	459	37	to	to	ADP
ftr-423	459	38	the	the	DET
ftr-423	459	39	federal	federal	ADJ
ftr-423	459	40	government	government	NOUN
ftr-423	459	41	“	"	PUNCT
ftr-423	459	42	so	so	ADV
ftr-423	459	43	long	long	ADV
ftr-423	459	44	as	as	SCONJ
ftr-423	459	45	it	it	PRON
ftr-423	459	46	is	be	AUX
ftr-423	459	47	agreed	agree	VERB
ftr-423	459	48	that	that	SCONJ
ftr-423	459	49	the	the	DET
ftr-423	459	50	property	property	NOUN
ftr-423	459	51	will	will	AUX
ftr-423	459	52	be	be	AUX
ftr-423	459	53	taxed	tax	VERB
ftr-423	459	54	on	on	ADP
ftr-423	459	55	the	the	DET
ftr-423	459	56	death	death	NOUN
ftr-423	459	57	of	of	ADP
ftr-423	459	58	the	the	DET
ftr-423	459	59	spouse	spouse	NOUN
ftr-423	459	60	.	.	PUNCT
ftr-423	460	1	”74	”74	ADP
ftr-423	460	2	limiting	limit	VERB
ftr-423	460	3	the	the	DET
ftr-423	460	4	federal	federal	ADJ
ftr-423	460	5	interest	interest	NOUN
ftr-423	460	6	in	in	ADP
ftr-423	460	7	this	this	DET
ftr-423	460	8	way	way	NOUN
ftr-423	460	9	accorded	accord	VERB
ftr-423	460	10	generally	generally	ADV
ftr-423	460	11	with	with	ADP
ftr-423	460	12	the	the	DET
ftr-423	460	13	previously	previously	ADV
ftr-423	460	14	articulated	articulated	ADJ
ftr-423	460	15	viewpoint	viewpoint	NOUN
ftr-423	460	16	that	that	SCONJ
ftr-423	460	17	a	a	DET
ftr-423	460	18	married	married	ADJ
ftr-423	460	19	couple	couple	NOUN
ftr-423	460	20	,	,	PUNCT
ftr-423	460	21	not	not	PART
ftr-423	460	22	an	an	DET
ftr-423	460	23	individual	individual	ADJ
ftr-423	460	24	taxpayer	taxpayer	NOUN
ftr-423	460	25	,	,	PUNCT
ftr-423	460	26	was	be	AUX
ftr-423	460	27	the	the	DET
ftr-423	460	28	appropriate	appropriate	ADJ
ftr-423	460	29	taxable	taxable	ADJ
ftr-423	460	30	unit	unit	NOUN
ftr-423	460	31	for	for	ADP
ftr-423	460	32	estate	estate	NOUN
ftr-423	460	33	and	and	CCONJ
ftr-423	460	34	gift	gift	NOUN
ftr-423	460	35	tax	tax	NOUN
ftr-423	460	36	purposes	purpose	NOUN
ftr-423	460	37	.	.	PUNCT
ftr-423	461	1	yet	yet	CCONJ
ftr-423	461	2	the	the	DET
ftr-423	461	3	claim	claim	NOUN
ftr-423	461	4	that	that	SCONJ
ftr-423	461	5	the	the	DET
ftr-423	461	6	federal	federal	ADJ
ftr-423	461	7	interest	interest	NOUN
ftr-423	461	8	was	be	AUX
ftr-423	461	9	limited	limit	VERB
ftr-423	461	10	to	to	ADP
ftr-423	461	11	the	the	DET
ftr-423	461	12	eventual	eventual	ADJ
ftr-423	461	13	taxation	taxation	NOUN
ftr-423	461	14	of	of	ADP
ftr-423	461	15	property	property	NOUN
ftr-423	461	16	masked	mask	VERB
ftr-423	461	17	an	an	DET
ftr-423	461	18	entirely	entirely	ADV
ftr-423	461	19	different	different	ADJ
ftr-423	461	20	agenda	agenda	NOUN
ftr-423	461	21	.	.	PUNCT
ftr-423	462	1	specifically	specifically	ADV
ftr-423	462	2	the	the	DET
ftr-423	462	3	estate	estate	NOUN
ftr-423	462	4	and	and	CCONJ
ftr-423	462	5	gift	gift	NOUN
ftr-423	462	6	tax	tax	NOUN
ftr-423	462	7	rules	rule	NOUN
ftr-423	462	8	forced	force	VERB
ftr-423	462	9	men	man	NOUN
ftr-423	462	10	to	to	PART
ftr-423	462	11	relinquish	relinquish	VERB
ftr-423	462	12	too	too	ADV
ftr-423	462	13	much	much	ADJ
ftr-423	462	14	control	control	NOUN
ftr-423	462	15	over	over	ADP
ftr-423	462	16	their	their	PRON
ftr-423	462	17	property	property	NOUN
ftr-423	462	18	in	in	ADP
ftr-423	462	19	order	order	NOUN
ftr-423	462	20	to	to	PART
ftr-423	462	21	qualify	qualify	VERB
ftr-423	462	22	their	their	PRON
ftr-423	462	23	transfers	transfer	NOUN
ftr-423	462	24	for	for	ADP
ftr-423	462	25	the	the	DET
ftr-423	462	26	martial	martial	ADJ
ftr-423	462	27	deduction.75	deduction.75	PROPN
ftr-423	462	28	under	under	ADP
ftr-423	462	29	present	present	ADJ
ftr-423	462	30	law	law	NOUN
ftr-423	462	31	,	,	PUNCT
ftr-423	462	32	the	the	DET
ftr-423	462	33	bequest	bequest	NOUN
ftr-423	462	34	[	[	X
ftr-423	462	35	of	of	ADP
ftr-423	462	36	a	a	DET
ftr-423	462	37	terminable	terminable	ADJ
ftr-423	462	38	interest	interest	NOUN
ftr-423	462	39	]	]	PUNCT
ftr-423	462	40	only	only	ADV
ftr-423	462	41	qualifies	qualify	VERB
ftr-423	462	42	for	for	ADP
ftr-423	462	43	the	the	DET
ftr-423	462	44	marital	marital	ADJ
ftr-423	462	45	deduction	deduction	NOUN
ftr-423	462	46	if	if	SCONJ
ftr-423	462	47	the	the	DET
ftr-423	462	48	spouse	spouse	NOUN
ftr-423	462	49	has	have	VERB
ftr-423	462	50	control	control	NOUN
ftr-423	462	51	over	over	ADP
ftr-423	462	52	the	the	DET
ftr-423	462	53	property	property	NOUN
ftr-423	462	54	underlying	underlie	VERB
ftr-423	462	55	her	her	PRON
ftr-423	462	56	income	income	NOUN
ftr-423	462	57	interest	interest	NOUN
ftr-423	462	58	that	that	PRON
ftr-423	462	59	is	be	AUX
ftr-423	462	60	considered	consider	VERB
ftr-423	462	61	her	her	PRON
ftr-423	462	62	property	property	NOUN
ftr-423	462	63	(	(	PUNCT
ftr-423	462	64	and	and	CCONJ
ftr-423	462	65	taxable	taxable	ADJ
ftr-423	462	66	at	at	ADP
ftr-423	462	67	her	her	PRON
ftr-423	462	68	death	death	NOUN
ftr-423	462	69	)	)	PUNCT
ftr-423	462	70	.	.	PUNCT
ftr-423	463	1	a	a	DET
ftr-423	463	2	husband	husband	NOUN
ftr-423	463	3	may	may	AUX
ftr-423	463	4	want	want	VERB
ftr-423	463	5	to	to	PART
ftr-423	463	6	leave	leave	VERB
ftr-423	463	7	the	the	DET
ftr-423	463	8	income	income	NOUN
ftr-423	463	9	from	from	ADP
ftr-423	463	10	his	his	PRON
ftr-423	463	11	property	property	NOUN
ftr-423	463	12	to	to	ADP
ftr-423	463	13	his	his	PRON
ftr-423	463	14	wife	wife	NOUN
ftr-423	463	15	but	but	CCONJ
ftr-423	463	16	ensure	ensure	VERB
ftr-423	463	17	that	that	SCONJ
ftr-423	463	18	the	the	DET
ftr-423	463	19	property	property	NOUN
ftr-423	463	20	goes	go	VERB
ftr-423	463	21	on	on	ADP
ftr-423	463	22	her	her	PRON
ftr-423	463	23	death	death	NOUN
ftr-423	463	24	to	to	ADP
ftr-423	463	25	his	his	PRON
ftr-423	463	26	children	child	NOUN
ftr-423	463	27	.	.	PUNCT
ftr-423	464	1	ordinarily	ordinarily	ADV
ftr-423	464	2	.	.	PUNCT
ftr-423	464	3	.	.	PUNCT
ftr-423	464	4	.	.	PUNCT
ftr-423	465	1	the	the	DET
ftr-423	465	2	bequest	bequest	NOUN
ftr-423	465	3	would	would	AUX
ftr-423	465	4	not	not	PART
ftr-423	465	5	qualify	qualify	VERB
ftr-423	465	6	under	under	ADP
ftr-423	465	7	present	present	ADJ
ftr-423	465	8	law	law	NOUN
ftr-423	465	9	for	for	ADP
ftr-423	465	10	the	the	DET
ftr-423	465	11	marital	marital	ADJ
ftr-423	465	12	deduction.76	deduction.76	NOUN
ftr-423	465	13	2004	2004	NUM
ftr-423	465	14	one	one	NUM
ftr-423	465	15	flesh	flesh	NOUN
ftr-423	465	16	,	,	PUNCT
ftr-423	465	17	two	two	NUM
ftr-423	465	18	taxpayers	taxpayer	NOUN
ftr-423	465	19	773	773	NUM
ftr-423	465	20	77	77	NUM
ftr-423	465	21	.	.	PUNCT
ftr-423	466	1	i	i	PRON
ftr-423	466	2	d.	d.	PROPN
ftr-423	466	3	78	78	NUM
ftr-423	466	4	.	.	PUNCT
ftr-423	466	5	table	table	NOUN
ftr-423	466	6	2	2	NUM
ftr-423	466	7	-	-	SYM
ftr-423	466	8	1	1	NUM
ftr-423	466	9	,	,	PUNCT
ftr-423	466	10	estimated	estimate	VERB
ftr-423	466	11	number	number	NOUN
ftr-423	466	12	of	of	ADP
ftr-423	466	13	divorces	divorce	NOUN
ftr-423	466	14	and	and	CCONJ
ftr-423	466	15	annulments	annulment	NOUN
ftr-423	466	16	and	and	CCONJ
ftr-423	466	17	rates	rate	NOUN
ftr-423	466	18	,	,	PUNCT
ftr-423	466	19	with	with	ADP
ftr-423	466	20	percent	percent	NOUN
ftr-423	466	21	changes	change	NOUN
ftr-423	466	22	from	from	ADP
ftr-423	466	23	preceding	precede	VERB
ftr-423	466	24	year	year	NOUN
ftr-423	466	25	;	;	PUNCT
ftr-423	466	26	united	united	PROPN
ftr-423	466	27	states	states	PROPN
ftr-423	466	28	1920	1920	NUM
ftr-423	466	29	-	-	SYM
ftr-423	466	30	1976	1976	NUM
ftr-423	466	31	,	,	PUNCT
ftr-423	466	32	vital	vital	ADJ
ftr-423	466	33	statistics	statistic	NOUN
ftr-423	466	34	of	of	ADP
ftr-423	466	35	the	the	DET
ftr-423	466	36	united	united	PROPN
ftr-423	466	37	states	states	PROPN
ftr-423	466	38	1976	1976	NUM
ftr-423	466	39	,	,	PUNCT
ftr-423	466	40	vol	vol	NOUN
ftr-423	466	41	.	.	PUNCT
ftr-423	466	42	iii	iii	NOUN
ftr-423	466	43	marriage	marriage	NOUN
ftr-423	466	44	and	and	CCONJ
ftr-423	466	45	divorce	divorce	NOUN
ftr-423	466	46	,	,	PUNCT
ftr-423	466	47	available	available	ADJ
ftr-423	466	48	at	at	ADP
ftr-423	466	49	http://www.cdc.gov/nchs/data/vsus/mgdv76_3.pdf	http://www.cdc.gov/nchs/data/vsus/mgdv76_3.pdf	PROPN
ftr-423	466	50	(	(	PUNCT
ftr-423	466	51	june	june	PROPN
ftr-423	466	52	10	10	NUM
ftr-423	466	53	,	,	PUNCT
ftr-423	466	54	2004	2004	NUM
ftr-423	466	55	)	)	PUNCT
ftr-423	466	56	.	.	PUNCT
ftr-423	467	1	in	in	ADP
ftr-423	467	2	1976	1976	NUM
ftr-423	467	3	,	,	PUNCT
ftr-423	467	4	the	the	DET
ftr-423	467	5	rate	rate	NOUN
ftr-423	467	6	of	of	ADP
ftr-423	467	7	marriage	marriage	NOUN
ftr-423	467	8	was	be	AUX
ftr-423	467	9	10	10	NUM
ftr-423	467	10	per	per	ADP
ftr-423	467	11	1,000	1,000	NUM
ftr-423	467	12	population	population	NOUN
ftr-423	467	13	.	.	PUNCT
ftr-423	468	1	i	i	PRON
ftr-423	468	2	d.	d.	PROPN
ftr-423	468	3	at	at	ADP
ftr-423	468	4	table	table	NOUN
ftr-423	468	5	1	1	NUM
ftr-423	468	6	-	-	SYM
ftr-423	468	7	1	1	NUM
ftr-423	468	8	.	.	PUNCT
ftr-423	469	1	in	in	ADP
ftr-423	469	2	2001	2001	NUM
ftr-423	469	3	,	,	PUNCT
ftr-423	469	4	the	the	DET
ftr-423	469	5	divorce	divorce	NOUN
ftr-423	469	6	rate	rate	NOUN
ftr-423	469	7	was	be	AUX
ftr-423	469	8	4.0	4.0	NUM
ftr-423	469	9	per	per	ADP
ftr-423	469	10	1,000	1,000	NUM
ftr-423	469	11	total	total	ADJ
ftr-423	469	12	population	population	NOUN
ftr-423	469	13	;	;	PUNCT
ftr-423	469	14	the	the	DET
ftr-423	469	15	marriage	marriage	NOUN
ftr-423	469	16	rate	rate	NOUN
ftr-423	469	17	was	be	AUX
ftr-423	469	18	8.4	8.4	NUM
ftr-423	469	19	per	per	ADP
ftr-423	469	20	1,000	1,000	NUM
ftr-423	469	21	total	total	ADJ
ftr-423	469	22	population	population	NOUN
ftr-423	469	23	.	.	PUNCT
ftr-423	470	1	births	birth	NOUN
ftr-423	470	2	,	,	PUNCT
ftr-423	470	3	marriages	marriage	NOUN
ftr-423	470	4	,	,	PUNCT
ftr-423	470	5	divorces	divorce	NOUN
ftr-423	470	6	and	and	CCONJ
ftr-423	470	7	deaths	death	NOUN
ftr-423	470	8	:	:	PUNCT
ftr-423	470	9	provisional	provisional	ADJ
ftr-423	470	10	data	datum	NOUN
ftr-423	470	11	for	for	ADP
ftr-423	470	12	2001	2001	NUM
ftr-423	470	13	,	,	PUNCT
ftr-423	470	14	national	national	ADJ
ftr-423	470	15	vital	vital	NOUN
ftr-423	470	16	s	s	PROPN
ftr-423	470	17	t	t	NOUN
ftr-423	470	18	a	a	DET
ftr-423	470	19	t	t	NOUN
ftr-423	471	1	i	i	PRON
ftr-423	471	2	s	s	VERB
ftr-423	471	3	t	t	X
ftr-423	472	1	i	i	PRON
ftr-423	472	2	c	c	NOUN
ftr-423	472	3	s	s	NOUN
ftr-423	473	1	r	r	NOUN
ftr-423	473	2	e	e	NOUN
ftr-423	473	3	p	p	NOUN
ftr-423	473	4	o	o	NOUN
ftr-423	473	5	r	r	NOUN
ftr-423	473	6	t	t	PROPN
ftr-423	473	7	(	(	PUNCT
ftr-423	473	8	s	s	PROPN
ftr-423	473	9	e	e	X
ftr-423	473	10	p	p	PROPN
ftr-423	473	11	t	t	PROPN
ftr-423	473	12	.	.	PUNCT
ftr-423	474	1	1	1	NUM
ftr-423	474	2	1	1	NUM
ftr-423	474	3	,	,	PUNCT
ftr-423	474	4	2	2	NUM
ftr-423	474	5	0	0	NUM
ftr-423	474	6	0	0	NUM
ftr-423	474	7	2	2	NUM
ftr-423	474	8	)	)	PUNCT
ftr-423	474	9	,	,	PUNCT
ftr-423	474	10	a	a	DET
ftr-423	474	11	v	v	NOUN
ftr-423	474	12	a	a	PRON
ftr-423	475	1	i	i	NOUN
ftr-423	475	2	l	l	NOUN
ftr-423	476	1	a	a	DET
ftr-423	476	2	b	b	NOUN
ftr-423	476	3	l	l	NOUN
ftr-423	476	4	e	e	NOUN
ftr-423	476	5	a	a	DET
ftr-423	476	6	t	t	NOUN
ftr-423	476	7	http://www.cdc.gov/nchs/data/nvsr/nvsr50/nvsr50_14.pdf	http://www.cdc.gov/nchs/data/nvsr/nvsr50/nvsr50_14.pdf	NOUN
ftr-423	476	8	.	.	PUNCT
ftr-423	477	1	79	79	NUM
ftr-423	477	2	.	.	PUNCT
ftr-423	478	1	economic	economic	ADJ
ftr-423	478	2	recovery	recovery	NOUN
ftr-423	478	3	tax	tax	NOUN
ftr-423	478	4	act	act	NOUN
ftr-423	478	5	of	of	ADP
ftr-423	478	6	1984	1984	NUM
ftr-423	478	7	,	,	PUNCT
ftr-423	478	8	pub	pub	NOUN
ftr-423	478	9	.	.	PUNCT
ftr-423	479	1	l.	l.	PROPN
ftr-423	479	2	no	no	INTJ
ftr-423	479	3	.	.	PROPN
ftr-423	480	1	97	97	NUM
ftr-423	480	2	34	34	NUM
ftr-423	480	3	,	,	PUNCT
ftr-423	480	4	as	as	ADP
ftr-423	480	5	stat	stat	NOUN
ftr-423	480	6	.	.	PUNCT
ftr-423	481	1	172	172	NUM
ftr-423	481	2	(	(	PUNCT
ftr-423	481	3	1981	1981	NUM
ftr-423	481	4	)	)	PUNCT
ftr-423	481	5	.	.	PUNCT
ftr-423	482	1	80	80	NUM
ftr-423	482	2	.	.	PUNCT
ftr-423	483	1	treasury	treasury	PROPN
ftr-423	483	2	department	department	PROPN
ftr-423	483	3	’s	’s	PART
ftr-423	483	4	general	general	ADJ
ftr-423	483	5	and	and	CCONJ
ftr-423	483	6	technical	technical	ADJ
ftr-423	483	7	explanation	explanation	NOUN
ftr-423	483	8	of	of	ADP
ftr-423	483	9	h.r	h.r	PROPN
ftr-423	483	10	.	.	PROPN
ftr-423	483	11	3849	3849	NUM
ftr-423	483	12	:	:	PUNCT
ftr-423	483	13	administration	administration	NOUN
ftr-423	483	14	’s	’s	PART
ftr-423	483	15	economic	economic	PROPN
ftr-423	483	16	recovery	recovery	NOUN
ftr-423	483	17	tax	tax	NOUN
ftr-423	483	18	act	act	NOUN
ftr-423	483	19	of	of	ADP
ftr-423	483	20	1981	1981	NUM
ftr-423	483	21	,	,	PUNCT
ftr-423	483	22	97th	97th	NUM
ftr-423	483	23	cong	cong	NOUN
ftr-423	483	24	.	.	PUNCT
ftr-423	483	25	,	,	PUNCT
ftr-423	483	26	1st	1st	ADJ
ftr-423	483	27	sess	sess	NOUN
ftr-423	483	28	.	.	PUNCT
ftr-423	484	1	,	,	PUNCT
ftr-423	484	2	at	at	ADP
ftr-423	484	3	39	39	NUM
ftr-423	484	4	(	(	PUNCT
ftr-423	484	5	june	june	PROPN
ftr-423	484	6	23	23	NUM
ftr-423	484	7	,	,	PUNCT
ftr-423	484	8	1981	1981	NUM
ftr-423	484	9	)	)	PUNCT
ftr-423	484	10	.	.	PUNCT
ftr-423	485	1	81	81	NUM
ftr-423	485	2	.	.	PUNCT
ftr-423	486	1	see	see	VERB
ftr-423	486	2	supra	supra	PROPN
ftr-423	486	3	note	note	PROPN
ftr-423	486	4	69	69	NUM
ftr-423	486	5	and	and	CCONJ
ftr-423	486	6	accompanying	accompany	VERB
ftr-423	486	7	text	text	NOUN
ftr-423	486	8	.	.	PUNCT
ftr-423	487	1	in	in	ADP
ftr-423	487	2	a	a	DET
ftr-423	487	3	certain	certain	ADJ
ftr-423	487	4	sense	sense	NOUN
ftr-423	487	5	,	,	PUNCT
ftr-423	487	6	the	the	DET
ftr-423	487	7	two	two	NUM
ftr-423	487	8	arguments	argument	NOUN
ftr-423	487	9	in	in	ADP
ftr-423	487	10	favor	favor	NOUN
ftr-423	487	11	of	of	ADP
ftr-423	487	12	a	a	DET
ftr-423	487	13	naked	naked	ADJ
ftr-423	487	14	life	life	NOUN
ftr-423	487	15	estate	estate	NOUN
ftr-423	487	16	’s	’s	PART
ftr-423	487	17	qualification	qualification	NOUN
ftr-423	487	18	for	for	ADP
ftr-423	487	19	the	the	DET
ftr-423	487	20	marital	marital	ADJ
ftr-423	487	21	deduction	deduction	NOUN
ftr-423	487	22	contradicted	contradict	VERB
ftr-423	487	23	each	each	DET
ftr-423	487	24	other	other	ADJ
ftr-423	487	25	.	.	PUNCT
ftr-423	488	1	if	if	SCONJ
ftr-423	488	2	husband	husband	NOUN
ftr-423	488	3	and	and	CCONJ
ftr-423	488	4	wife	wife	NOUN
ftr-423	488	5	had	have	VERB
ftr-423	488	6	identical	identical	ADJ
ftr-423	488	7	or	or	CCONJ
ftr-423	488	8	substantially	substantially	ADV
ftr-423	488	9	identical	identical	ADJ
ftr-423	488	10	economic	economic	ADJ
ftr-423	488	11	interests	interest	NOUN
ftr-423	488	12	,	,	PUNCT
ftr-423	488	13	they	they	PRON
ftr-423	488	14	arguably	arguably	ADV
ftr-423	488	15	deserved	deserve	VERB
ftr-423	488	16	recognition	recognition	NOUN
ftr-423	488	17	as	as	ADP
ftr-423	488	18	one	one	NUM
ftr-423	488	19	person	person	NOUN
ftr-423	488	20	for	for	ADP
ftr-423	488	21	transfer	transfer	NOUN
ftr-423	488	22	tax	tax	NOUN
ftr-423	488	23	purposes	purpose	NOUN
ftr-423	488	24	.	.	PUNCT
ftr-423	489	1	the	the	DET
ftr-423	489	2	male	male	ADJ
ftr-423	489	3	half	half	NOUN
ftr-423	489	4	of	of	ADP
ftr-423	489	5	the	the	DET
ftr-423	489	6	taxable	taxable	ADJ
ftr-423	489	7	“	"	PUNCT
ftr-423	489	8	person	person	NOUN
ftr-423	489	9	”	"	PUNCT
ftr-423	489	10	(	(	PUNCT
ftr-423	489	11	and	and	CCONJ
ftr-423	489	12	the	the	DET
ftr-423	489	13	legislative	legislative	ADJ
ftr-423	489	14	history	history	NOUN
ftr-423	489	15	indeed	indeed	ADV
ftr-423	489	16	contemplates	contemplate	VERB
ftr-423	489	17	a	a	DET
ftr-423	489	18	male	male	ADJ
ftr-423	489	19	taxpayer77	taxpayer77	NOUN
ftr-423	489	20	)	)	PUNCT
ftr-423	489	21	would	would	AUX
ftr-423	489	22	require	require	VERB
ftr-423	489	23	no	no	DET
ftr-423	489	24	control	control	NOUN
ftr-423	489	25	over	over	ADP
ftr-423	489	26	the	the	DET
ftr-423	489	27	ultimate	ultimate	ADJ
ftr-423	489	28	disposition	disposition	NOUN
ftr-423	489	29	of	of	ADP
ftr-423	489	30	the	the	DET
ftr-423	489	31	property	property	NOUN
ftr-423	489	32	,	,	PUNCT
ftr-423	489	33	if	if	SCONJ
ftr-423	489	34	the	the	DET
ftr-423	489	35	female	female	ADJ
ftr-423	489	36	half	half	NOUN
ftr-423	489	37	of	of	ADP
ftr-423	489	38	the	the	DET
ftr-423	489	39	taxable	taxable	ADJ
ftr-423	489	40	“	"	PUNCT
ftr-423	489	41	person	person	NOUN
ftr-423	489	42	”	"	PUNCT
ftr-423	489	43	exercised	exercise	VERB
ftr-423	489	44	her	her	PRON
ftr-423	489	45	general	general	ADJ
ftr-423	489	46	power	power	NOUN
ftr-423	489	47	of	of	ADP
ftr-423	489	48	appointment	appointment	NOUN
ftr-423	489	49	on	on	ADP
ftr-423	489	50	her	her	PRON
ftr-423	489	51	subsequent	subsequent	ADJ
ftr-423	489	52	death	death	NOUN
ftr-423	489	53	in	in	ADP
ftr-423	489	54	a	a	DET
ftr-423	489	55	manner	manner	NOUN
ftr-423	489	56	consistent	consistent	ADJ
ftr-423	489	57	with	with	ADP
ftr-423	489	58	the	the	DET
ftr-423	489	59	male	male	NOUN
ftr-423	489	60	’s	’s	PART
ftr-423	489	61	intentions	intention	NOUN
ftr-423	489	62	.	.	PUNCT
ftr-423	490	1	the	the	DET
ftr-423	490	2	real	real	ADJ
ftr-423	490	3	concern	concern	NOUN
ftr-423	490	4	behind	behind	ADP
ftr-423	490	5	the	the	DET
ftr-423	490	6	strict	strict	ADJ
ftr-423	490	7	qualifications	qualification	NOUN
ftr-423	490	8	for	for	ADP
ftr-423	490	9	marital	marital	ADJ
ftr-423	490	10	property	property	NOUN
ftr-423	490	11	,	,	PUNCT
ftr-423	490	12	however	however	ADV
ftr-423	490	13	,	,	PUNCT
ftr-423	490	14	was	be	AUX
ftr-423	490	15	that	that	PRON
ftr-423	490	16	husband	husband	NOUN
ftr-423	490	17	and	and	CCONJ
ftr-423	490	18	wife	wife	NOUN
ftr-423	490	19	were	be	AUX
ftr-423	490	20	not	not	PART
ftr-423	490	21	economic	economic	ADJ
ftr-423	490	22	alter	alter	NOUN
ftr-423	490	23	egos	ego	NOUN
ftr-423	490	24	of	of	ADP
ftr-423	490	25	each	each	DET
ftr-423	490	26	other	other	ADJ
ftr-423	490	27	.	.	PUNCT
ftr-423	491	1	at	at	ADP
ftr-423	491	2	a	a	DET
ftr-423	491	3	time	time	NOUN
ftr-423	491	4	when	when	SCONJ
ftr-423	491	5	the	the	DET
ftr-423	491	6	national	national	ADJ
ftr-423	491	7	divorce	divorce	NOUN
ftr-423	491	8	rate	rate	NOUN
ftr-423	491	9	was	be	AUX
ftr-423	491	10	5.0	5.0	NUM
ftr-423	491	11	per	per	ADP
ftr-423	491	12	1,000	1,000	NUM
ftr-423	491	13	total	total	ADJ
ftr-423	491	14	population,78	population,78	ADJ
ftr-423	491	15	spouses	spouse	NOUN
ftr-423	491	16	frequently	frequently	ADV
ftr-423	491	17	had	have	VERB
ftr-423	491	18	divergent	divergent	ADJ
ftr-423	491	19	dispositive	dispositive	ADJ
ftr-423	491	20	interests	interest	NOUN
ftr-423	491	21	.	.	PUNCT
ftr-423	492	1	e.	e.	PROPN
ftr-423	492	2	vertical	vertical	PROPN
ftr-423	492	3	equity	equity	PROPN
ftr-423	492	4	and	and	CCONJ
ftr-423	492	5	the	the	DET
ftr-423	492	6	full	full	ADJ
ftr-423	492	7	marital	marital	ADJ
ftr-423	492	8	deduction	deduction	NOUN
ftr-423	492	9	the	the	DET
ftr-423	492	10	economic	economic	ADJ
ftr-423	492	11	recovery	recovery	NOUN
ftr-423	492	12	tax	tax	NOUN
ftr-423	492	13	act	act	NOUN
ftr-423	492	14	of	of	ADP
ftr-423	492	15	1981	1981	NUM
ftr-423	492	16	(	(	PUNCT
ftr-423	492	17	“	"	PUNCT
ftr-423	492	18	erta”)79	erta”)79	PROPN
ftr-423	492	19	finally	finally	ADV
ftr-423	492	20	codified	codify	VERB
ftr-423	492	21	the	the	DET
ftr-423	492	22	one	one	NUM
ftr-423	492	23	flesh	flesh	NOUN
ftr-423	492	24	,	,	PUNCT
ftr-423	492	25	one	one	NUM
ftr-423	492	26	taxpayer	taxpayer	NOUN
ftr-423	492	27	approach	approach	NOUN
ftr-423	492	28	to	to	ADP
ftr-423	492	29	marital	marital	ADJ
ftr-423	492	30	wealth	wealth	NOUN
ftr-423	492	31	transfers	transfer	NOUN
ftr-423	492	32	that	that	PRON
ftr-423	492	33	had	have	AUX
ftr-423	492	34	been	be	AUX
ftr-423	492	35	developing	develop	VERB
ftr-423	492	36	since	since	SCONJ
ftr-423	492	37	1948	1948	NUM
ftr-423	492	38	.	.	PUNCT
ftr-423	493	1	erta	erta	PROPN
ftr-423	493	2	made	make	VERB
ftr-423	493	3	two	two	NUM
ftr-423	493	4	substantial	substantial	ADJ
ftr-423	493	5	refinements	refinement	NOUN
ftr-423	493	6	to	to	ADP
ftr-423	493	7	the	the	DET
ftr-423	493	8	marital	marital	ADJ
ftr-423	493	9	deduction	deduction	NOUN
ftr-423	493	10	.	.	PUNCT
ftr-423	494	1	first	first	ADJ
ftr-423	494	2	lawmakers	lawmaker	NOUN
ftr-423	494	3	increased	increase	VERB
ftr-423	494	4	the	the	DET
ftr-423	494	5	marital	marital	ADJ
ftr-423	494	6	deduction	deduction	NOUN
ftr-423	494	7	so	so	SCONJ
ftr-423	494	8	that	that	SCONJ
ftr-423	494	9	a	a	DET
ftr-423	494	10	decedent	decedent	NOUN
ftr-423	494	11	’s	’s	PART
ftr-423	494	12	entire	entire	ADJ
ftr-423	494	13	estate	estate	NOUN
ftr-423	494	14	and	and	CCONJ
ftr-423	494	15	the	the	DET
ftr-423	494	16	full	full	ADJ
ftr-423	494	17	value	value	NOUN
ftr-423	494	18	of	of	ADP
ftr-423	494	19	any	any	DET
ftr-423	494	20	lifetime	lifetime	NOUN
ftr-423	494	21	denotive	denotive	ADJ
ftr-423	494	22	transfer	transfer	NOUN
ftr-423	494	23	could	could	AUX
ftr-423	494	24	qualify	qualify	VERB
ftr-423	494	25	for	for	ADP
ftr-423	494	26	the	the	DET
ftr-423	494	27	marital	marital	ADJ
ftr-423	494	28	deduction	deduction	NOUN
ftr-423	494	29	.	.	PUNCT
ftr-423	495	1	second	second	ADJ
ftr-423	495	2	the	the	DET
ftr-423	495	3	prohibition	prohibition	NOUN
ftr-423	495	4	on	on	ADP
ftr-423	495	5	terminable	terminable	ADJ
ftr-423	495	6	interests	interest	NOUN
ftr-423	495	7	was	be	AUX
ftr-423	495	8	relaxed	relax	VERB
ftr-423	495	9	,	,	PUNCT
ftr-423	495	10	so	so	SCONJ
ftr-423	495	11	that	that	SCONJ
ftr-423	495	12	the	the	DET
ftr-423	495	13	first	first	ADJ
ftr-423	495	14	spouse	spouse	NOUN
ftr-423	495	15	to	to	PART
ftr-423	495	16	die	die	VERB
ftr-423	495	17	could	could	AUX
ftr-423	495	18	retain	retain	VERB
ftr-423	495	19	substantial	substantial	ADJ
ftr-423	495	20	control	control	NOUN
ftr-423	495	21	over	over	ADP
ftr-423	495	22	a	a	DET
ftr-423	495	23	trust	trust	NOUN
ftr-423	495	24	for	for	ADP
ftr-423	495	25	the	the	DET
ftr-423	495	26	surviving	surviving	NOUN
ftr-423	495	27	spouse	spouse	NOUN
ftr-423	495	28	’s	’s	PART
ftr-423	495	29	benefit	benefit	NOUN
ftr-423	495	30	,	,	PUNCT
ftr-423	495	31	without	without	ADP
ftr-423	495	32	sacrificing	sacrifice	VERB
ftr-423	495	33	eligibility	eligibility	NOUN
ftr-423	495	34	for	for	ADP
ftr-423	495	35	the	the	DET
ftr-423	495	36	marital	marital	ADJ
ftr-423	495	37	deduction	deduction	NOUN
ftr-423	495	38	.	.	PUNCT
ftr-423	496	1	the	the	DET
ftr-423	496	2	successful	successful	ADJ
ftr-423	496	3	arguments	argument	NOUN
ftr-423	496	4	made	make	VERB
ftr-423	496	5	in	in	ADP
ftr-423	496	6	1981	1981	NUM
ftr-423	496	7	in	in	ADP
ftr-423	496	8	favor	favor	NOUN
ftr-423	496	9	of	of	ADP
ftr-423	496	10	an	an	DET
ftr-423	496	11	unlimited	unlimited	ADJ
ftr-423	496	12	marital	marital	ADJ
ftr-423	496	13	deduction	deduction	NOUN
ftr-423	496	14	resounded	resound	VERB
ftr-423	496	15	the	the	DET
ftr-423	496	16	themes	theme	NOUN
ftr-423	496	17	of	of	ADP
ftr-423	496	18	1976	1976	NUM
ftr-423	496	19	.	.	PUNCT
ftr-423	497	1	in	in	ADP
ftr-423	497	2	language	language	NOUN
ftr-423	497	3	borrowed	borrow	VERB
ftr-423	497	4	directly	directly	ADV
ftr-423	497	5	from	from	ADP
ftr-423	497	6	the	the	DET
ftr-423	497	7	legislative	legislative	ADJ
ftr-423	497	8	history	history	NOUN
ftr-423	497	9	of	of	ADP
ftr-423	497	10	the	the	DET
ftr-423	497	11	1976	1976	NUM
ftr-423	497	12	tra	tra	NOUN
ftr-423	497	13	,	,	PUNCT
ftr-423	497	14	the	the	DET
ftr-423	497	15	treasury	treasury	PROPN
ftr-423	497	16	department	department	NOUN
ftr-423	497	17	opined	opine	VERB
ftr-423	497	18	:	:	PUNCT
ftr-423	497	19	“	"	PUNCT
ftr-423	497	20	many	many	ADJ
ftr-423	497	21	couples	couple	NOUN
ftr-423	497	22	view	view	VERB
ftr-423	497	23	their	their	PRON
ftr-423	497	24	property	property	NOUN
ftr-423	497	25	as	as	ADP
ftr-423	497	26	‘	'	PUNCT
ftr-423	497	27	ours	ours	ADJ
ftr-423	497	28	’	'	PUNCT
ftr-423	497	29	rather	rather	ADV
ftr-423	497	30	than	than	ADP
ftr-423	497	31	‘	'	PUNCT
ftr-423	497	32	his	his	PRON
ftr-423	497	33	’	'	PUNCT
ftr-423	497	34	or	or	CCONJ
ftr-423	497	35	‘	'	PUNCT
ftr-423	497	36	hers	her	NOUN
ftr-423	497	37	,	,	PUNCT
ftr-423	497	38	’	'	PUNCT
ftr-423	497	39	especially	especially	ADV
ftr-423	497	40	if	if	SCONJ
ftr-423	497	41	the	the	DET
ftr-423	497	42	property	property	NOUN
ftr-423	497	43	is	be	AUX
ftr-423	497	44	purchased	purchase	VERB
ftr-423	497	45	with	with	ADP
ftr-423	497	46	‘	'	PUNCT
ftr-423	497	47	family	family	NOUN
ftr-423	497	48	’	'	PUNCT
ftr-423	497	49	funds	fund	NOUN
ftr-423	497	50	.	.	PUNCT
ftr-423	498	1	”80	”80	PROPN
ftr-423	498	2	the	the	DET
ftr-423	498	3	house	house	NOUN
ftr-423	498	4	ways	way	NOUN
ftr-423	498	5	and	and	CCONJ
ftr-423	498	6	means	mean	VERB
ftr-423	498	7	committee	committee	NOUN
ftr-423	498	8	also	also	ADV
ftr-423	498	9	claimed	claim	VERB
ftr-423	498	10	that	that	SCONJ
ftr-423	498	11	economic	economic	ADJ
ftr-423	498	12	dependents	dependent	NOUN
ftr-423	498	13	deserved	deserve	VERB
ftr-423	498	14	special	special	ADJ
ftr-423	498	15	insulation	insulation	NOUN
ftr-423	498	16	from	from	ADP
ftr-423	498	17	the	the	DET
ftr-423	498	18	negative	negative	ADJ
ftr-423	498	19	impact	impact	NOUN
ftr-423	498	20	of	of	ADP
ftr-423	498	21	the	the	DET
ftr-423	498	22	estate	estate	NOUN
ftr-423	498	23	tax	tax	NOUN
ftr-423	498	24	.	.	PUNCT
ftr-423	499	1	in	in	ADP
ftr-423	499	2	an	an	DET
ftr-423	499	3	appeal	appeal	NOUN
ftr-423	499	4	to	to	ADP
ftr-423	499	5	legislative	legislative	ADJ
ftr-423	499	6	sympathy	sympathy	NOUN
ftr-423	499	7	,	,	PUNCT
ftr-423	499	8	the	the	DET
ftr-423	499	9	committee	committee	NOUN
ftr-423	499	10	report	report	NOUN
ftr-423	499	11	called	call	VERB
ftr-423	499	12	the	the	DET
ftr-423	499	13	estate	estate	NOUN
ftr-423	499	14	tax	tax	NOUN
ftr-423	499	15	the	the	DET
ftr-423	499	16	“	"	PUNCT
ftr-423	499	17	widow	widow	NOUN
ftr-423	499	18	’s	’s	PART
ftr-423	499	19	tax	tax	NOUN
ftr-423	499	20	,	,	PUNCT
ftr-423	499	21	”	"	PUNCT
ftr-423	499	22	because	because	SCONJ
ftr-423	499	23	it	it	PRON
ftr-423	499	24	“	"	PUNCT
ftr-423	499	25	falls	fall	VERB
ftr-423	499	26	most	most	ADV
ftr-423	499	27	heavily	heavily	ADV
ftr-423	499	28	on	on	ADP
ftr-423	499	29	widows	widow	NOUN
ftr-423	499	30	,	,	PUNCT
ftr-423	499	31	”	"	PUNCT
ftr-423	499	32	an	an	DET
ftr-423	499	33	echo	echo	NOUN
ftr-423	499	34	of	of	ADP
ftr-423	499	35	the	the	DET
ftr-423	499	36	sentiments	sentiment	NOUN
ftr-423	499	37	of	of	ADP
ftr-423	499	38	1976.81	1976.81	NUM
ftr-423	499	39	the	the	DET
ftr-423	499	40	senate	senate	PROPN
ftr-423	499	41	finance	finance	PROPN
ftr-423	499	42	committee	committee	PROPN
ftr-423	499	43	emphasized	emphasize	VERB
ftr-423	499	44	the	the	DET
ftr-423	499	45	proper	proper	ADJ
ftr-423	499	46	time	time	NOUN
ftr-423	499	47	for	for	ADP
ftr-423	499	48	imposition	imposition	NOUN
ftr-423	499	49	of	of	ADP
ftr-423	499	50	774	774	NUM
ftr-423	499	51	florida	florida	PROPN
ftr-423	499	52	tax	tax	NOUN
ftr-423	499	53	review	review	NOUN
ftr-423	500	1	[	[	X
ftr-423	500	2	vol	vol	NOUN
ftr-423	500	3	.	.	PUNCT
ftr-423	500	4	6:8	6:8	NUM
ftr-423	500	5	82	82	NUM
ftr-423	500	6	.	.	PUNCT
ftr-423	501	1	see	see	VERB
ftr-423	501	2	s.	s.	PROPN
ftr-423	501	3	rep	rep	PROPN
ftr-423	501	4	.	.	PROPN
ftr-423	502	1	no	no	INTJ
ftr-423	502	2	.	.	NOUN
ftr-423	503	1	97	97	NUM
ftr-423	503	2	-	-	SYM
ftr-423	503	3	144	144	NUM
ftr-423	503	4	,	,	PUNCT
ftr-423	503	5	at	at	ADP
ftr-423	503	6	127	127	NUM
ftr-423	503	7	(	(	PUNCT
ftr-423	503	8	1981	1981	NUM
ftr-423	503	9	)	)	PUNCT
ftr-423	503	10	.	.	PUNCT
ftr-423	504	1	83	83	NUM
ftr-423	504	2	.	.	PUNCT
ftr-423	505	1	i	i	PRON
ftr-423	505	2	d.	d.	PROPN
ftr-423	505	3	84	84	NUM
ftr-423	505	4	.	.	PUNCT
ftr-423	506	1	i	i	PRON
ftr-423	506	2	d.	d.	PROPN
ftr-423	506	3	;	;	PUNCT
ftr-423	506	4	h.r	h.r	PROPN
ftr-423	506	5	.	.	PROPN
ftr-423	506	6	rep	rep	PROPN
ftr-423	506	7	.	.	PROPN
ftr-423	507	1	no	no	PROPN
ftr-423	507	2	.	.	NOUN
ftr-423	508	1	97	97	NUM
ftr-423	508	2	-	-	PUNCT
ftr-423	508	3	201	201	NUM
ftr-423	508	4	,	,	PUNCT
ftr-423	508	5	at	at	ADP
ftr-423	508	6	158	158	NUM
ftr-423	508	7	(	(	PUNCT
ftr-423	508	8	1981	1981	NUM
ftr-423	508	9	)	)	PUNCT
ftr-423	508	10	.	.	PUNCT
ftr-423	509	1	85	85	NUM
ftr-423	509	2	.	.	PUNCT
ftr-423	510	1	treasury	treasury	PROPN
ftr-423	510	2	department	department	PROPN
ftr-423	510	3	’s	’s	PART
ftr-423	510	4	general	general	ADJ
ftr-423	510	5	and	and	CCONJ
ftr-423	510	6	technical	technical	ADJ
ftr-423	510	7	explanation	explanation	NOUN
ftr-423	510	8	,	,	PUNCT
ftr-423	510	9	supra	supra	PROPN
ftr-423	510	10	note	note	PROPN
ftr-423	510	11	80	80	NUM
ftr-423	510	12	,	,	PUNCT
ftr-423	510	13	at	at	ADP
ftr-423	510	14	39	39	NUM
ftr-423	510	15	.	.	PUNCT
ftr-423	510	16	86	86	NUM
ftr-423	510	17	.	.	PUNCT
ftr-423	511	1	several	several	ADJ
ftr-423	511	2	scholars	scholar	NOUN
ftr-423	511	3	aptly	aptly	ADV
ftr-423	511	4	critique	critique	VERB
ftr-423	511	5	the	the	DET
ftr-423	511	6	contribution	contribution	NOUN
ftr-423	511	7	of	of	ADP
ftr-423	511	8	the	the	DET
ftr-423	511	9	qtip	qtip	NOUN
ftr-423	511	10	provisions	provision	NOUN
ftr-423	511	11	to	to	ADP
ftr-423	511	12	a	a	DET
ftr-423	511	13	simplified	simplified	ADJ
ftr-423	511	14	tax	tax	NOUN
ftr-423	511	15	system	system	NOUN
ftr-423	511	16	.	.	PUNCT
ftr-423	512	1	see	see	VERB
ftr-423	512	2	,	,	PUNCT
ftr-423	512	3	e.g.	e.g.	ADV
ftr-423	512	4	,	,	PUNCT
ftr-423	512	5	wendy	wendy	PROPN
ftr-423	512	6	c.	c.	PROPN
ftr-423	512	7	gerzog	gerzog	PROPN
ftr-423	512	8	,	,	PUNCT
ftr-423	513	1	the	the	DET
ftr-423	513	2	m	m	NOUN
ftr-423	513	3	arital	arital	ADJ
ftr-423	513	4	deduction	deduction	NOUN
ftr-423	513	5	qt	qt	ADP
ftr-423	513	6	ip	ip	DET
ftr-423	513	7	provisions	provision	NOUN
ftr-423	513	8	:	:	PUNCT
ftr-423	513	9	illogical	illogical	ADJ
ftr-423	513	10	and	and	CCONJ
ftr-423	513	11	degrading	degrading	ADJ
ftr-423	513	12	to	to	ADP
ftr-423	513	13	women	woman	NOUN
ftr-423	513	14	,	,	PUNCT
ftr-423	513	15	5	5	NUM
ftr-423	513	16	ucla	ucla	NOUN
ftr-423	513	17	w	w	PROPN
ftr-423	513	18	omen	omen	PROPN
ftr-423	513	19	’s	’s	PART
ftr-423	513	20	j.l	j.l	PROPN
ftr-423	513	21	.	.	PROPN
ftr-423	513	22	301	301	NUM
ftr-423	513	23	(	(	PUNCT
ftr-423	513	24	1995	1995	NUM
ftr-423	513	25	)	)	PUNCT
ftr-423	513	26	.	.	PUNCT
ftr-423	514	1	87	87	NUM
ftr-423	514	2	.	.	PUNCT
ftr-423	515	1	irc	irc	PROPN
ftr-423	515	2	§	§	PROPN
ftr-423	515	3	2056(b)(7)(b)(i)(i	2056(b)(7)(b)(i)(i	NUM
ftr-423	515	4	)	)	PUNCT
ftr-423	515	5	.	.	PUNCT
ftr-423	516	1	88	88	NUM
ftr-423	516	2	.	.	PUNCT
ftr-423	516	3	see	see	VERB
ftr-423	516	4	i	i	PRON
ftr-423	516	5	d.	d.	PROPN
ftr-423	516	6	89	89	NUM
ftr-423	516	7	.	.	PUNCT
ftr-423	517	1	compare	compare	PROPN
ftr-423	517	2	h.r	h.r	PROPN
ftr-423	517	3	.	.	PROPN
ftr-423	517	4	rep	rep	PROPN
ftr-423	517	5	.	.	PROPN
ftr-423	517	6	no	no	PROPN
ftr-423	517	7	.	.	NOUN
ftr-423	517	8	1337	1337	NUM
ftr-423	517	9	,	,	PUNCT
ftr-423	517	10	at	at	ADP
ftr-423	517	11	91	91	NUM
ftr-423	517	12	-	-	SYM
ftr-423	517	13	92	92	NUM
ftr-423	517	14	.	.	PUNCT
ftr-423	518	1	90	90	NUM
ftr-423	518	2	.	.	PUNCT
ftr-423	519	1	see	see	VERB
ftr-423	519	2	generally	generally	ADV
ftr-423	519	3	kahng	kahng	PROPN
ftr-423	519	4	,	,	PUNCT
ftr-423	519	5	supra	supra	PROPN
ftr-423	519	6	note	note	NOUN
ftr-423	519	7	14	14	NUM
ftr-423	519	8	.	.	PUNCT
ftr-423	519	9	91	91	NUM
ftr-423	519	10	.	.	PUNCT
ftr-423	520	1	h.r	h.r	PROPN
ftr-423	520	2	.	.	PROPN
ftr-423	520	3	rep	rep	PROPN
ftr-423	520	4	.	.	PROPN
ftr-423	520	5	no	no	PROPN
ftr-423	520	6	.	.	NOUN
ftr-423	521	1	97	97	NUM
ftr-423	521	2	-	-	PUNCT
ftr-423	521	3	201	201	NUM
ftr-423	521	4	,	,	PUNCT
ftr-423	521	5	at	at	ADP
ftr-423	521	6	160	160	NUM
ftr-423	521	7	.	.	PUNCT
ftr-423	522	1	92	92	NUM
ftr-423	522	2	.	.	PUNCT
ftr-423	523	1	127	127	NUM
ftr-423	523	2	cong	cong	NOUN
ftr-423	523	3	.	.	PUNCT
ftr-423	524	1	rec	rec	PROPN
ftr-423	524	2	.	.	PUNCT
ftr-423	525	1	s:8346	s:8346	PROPN
ftr-423	525	2	(	(	PUNCT
ftr-423	525	3	daily	daily	ADJ
ftr-423	525	4	ed	ed	NOUN
ftr-423	525	5	.	.	PUNCT
ftr-423	526	1	july	july	PROPN
ftr-423	526	2	24	24	NUM
ftr-423	526	3	,	,	PUNCT
ftr-423	526	4	1981	1981	NUM
ftr-423	526	5	)	)	PUNCT
ftr-423	526	6	(	(	PUNCT
ftr-423	526	7	remarks	remark	NOUN
ftr-423	526	8	of	of	ADP
ftr-423	526	9	sen	sen	PROPN
ftr-423	526	10	.	.	PROPN
ftr-423	526	11	boren	boren	PROPN
ftr-423	526	12	)	)	PUNCT
ftr-423	526	13	.	.	PUNCT
ftr-423	527	1	93	93	NUM
ftr-423	527	2	.	.	PUNCT
ftr-423	528	1	see	see	VERB
ftr-423	528	2	generally	generally	ADV
ftr-423	528	3	kahng	kahng	PROPN
ftr-423	528	4	,	,	PUNCT
ftr-423	528	5	supra	supra	PROPN
ftr-423	528	6	note	note	NOUN
ftr-423	528	7	14	14	NUM
ftr-423	528	8	.	.	PUNCT
ftr-423	529	1	the	the	DET
ftr-423	529	2	estate	estate	NOUN
ftr-423	529	3	tax	tax	NOUN
ftr-423	529	4	as	as	ADV
ftr-423	529	5	well	well	ADV
ftr-423	529	6	as	as	ADP
ftr-423	529	7	the	the	DET
ftr-423	529	8	complex	complex	ADJ
ftr-423	529	9	relationship	relationship	NOUN
ftr-423	529	10	among	among	ADP
ftr-423	529	11	substance	substance	NOUN
ftr-423	529	12	,	,	PUNCT
ftr-423	529	13	form	form	NOUN
ftr-423	529	14	and	and	CCONJ
ftr-423	529	15	tax	tax	NOUN
ftr-423	529	16	result.82	result.82	PROPN
ftr-423	529	17	congress	congress	PROPN
ftr-423	529	18	intended	intend	VERB
ftr-423	529	19	the	the	DET
ftr-423	529	20	increased	increase	VERB
ftr-423	529	21	marital	marital	ADJ
ftr-423	529	22	deduction	deduction	NOUN
ftr-423	529	23	to	to	PART
ftr-423	529	24	implement	implement	VERB
ftr-423	529	25	the	the	DET
ftr-423	529	26	vision	vision	NOUN
ftr-423	529	27	of	of	ADP
ftr-423	529	28	“	"	PUNCT
ftr-423	529	29	husband	husband	NOUN
ftr-423	529	30	and	and	CCONJ
ftr-423	529	31	wife	wife	NOUN
ftr-423	529	32	as	as	ADP
ftr-423	529	33	a	a	DET
ftr-423	529	34	single	single	ADJ
ftr-423	529	35	economic	economic	ADJ
ftr-423	529	36	unit	unit	NOUN
ftr-423	529	37	for	for	ADP
ftr-423	529	38	transfer	transfer	NOUN
ftr-423	529	39	tax	tax	NOUN
ftr-423	529	40	purposes	purpose	NOUN
ftr-423	529	41	,	,	PUNCT
ftr-423	529	42	as	as	SCONJ
ftr-423	529	43	they	they	PRON
ftr-423	529	44	are	be	AUX
ftr-423	529	45	generally	generally	ADV
ftr-423	529	46	treated	treat	VERB
ftr-423	529	47	for	for	ADP
ftr-423	529	48	income	income	NOUN
ftr-423	529	49	tax	tax	NOUN
ftr-423	529	50	purposes	purpose	NOUN
ftr-423	529	51	.	.	PUNCT
ftr-423	530	1	”83	”83	PROPN
ftr-423	530	2	advocates	advocate	NOUN
ftr-423	530	3	of	of	ADP
ftr-423	530	4	tax	tax	NOUN
ftr-423	530	5	reform	reform	NOUN
ftr-423	530	6	emphasized	emphasize	VERB
ftr-423	530	7	the	the	DET
ftr-423	530	8	urgent	urgent	ADJ
ftr-423	530	9	need	need	NOUN
ftr-423	530	10	for	for	ADP
ftr-423	530	11	simplification	simplification	NOUN
ftr-423	530	12	of	of	ADP
ftr-423	530	13	the	the	DET
ftr-423	530	14	marital	marital	ADJ
ftr-423	530	15	deduction	deduction	NOUN
ftr-423	530	16	,	,	PUNCT
ftr-423	530	17	citing	cite	VERB
ftr-423	530	18	overwhelming	overwhelming	ADJ
ftr-423	530	19	difficulty	difficulty	NOUN
ftr-423	530	20	in	in	ADP
ftr-423	530	21	determining	determine	VERB
ftr-423	530	22	ownership	ownership	NOUN
ftr-423	530	23	of	of	ADP
ftr-423	530	24	marital	marital	ADJ
ftr-423	530	25	property,84	property,84	ADJ
ftr-423	530	26	and	and	CCONJ
ftr-423	530	27	“	"	PUNCT
ftr-423	530	28	the	the	DET
ftr-423	530	29	pressure	pressure	NOUN
ftr-423	530	30	to	to	PART
ftr-423	530	31	engage	engage	VERB
ftr-423	530	32	in	in	ADP
ftr-423	530	33	complex	complex	ADJ
ftr-423	530	34	estate	estate	NOUN
ftr-423	530	35	planning	planning	NOUN
ftr-423	530	36	.	.	PUNCT
ftr-423	531	1	”85	”85	ADJ
ftr-423	531	2	yet	yet	ADV
ftr-423	531	3	in	in	ADP
ftr-423	531	4	adopting	adopt	VERB
ftr-423	531	5	relaxed	relaxed	ADJ
ftr-423	531	6	terminable	terminable	ADJ
ftr-423	531	7	interest	interest	NOUN
ftr-423	531	8	rules	rule	NOUN
ftr-423	531	9	in	in	ADP
ftr-423	531	10	connection	connection	NOUN
ftr-423	531	11	with	with	ADP
ftr-423	531	12	the	the	DET
ftr-423	531	13	full	full	ADJ
ftr-423	531	14	marital	marital	ADJ
ftr-423	531	15	deduction	deduction	NOUN
ftr-423	531	16	,	,	PUNCT
ftr-423	531	17	congress	congress	PROPN
ftr-423	531	18	in	in	ADP
ftr-423	531	19	fact	fact	NOUN
ftr-423	531	20	complicated	complicated	ADJ
ftr-423	531	21	tax	tax	NOUN
ftr-423	531	22	administration	administration	NOUN
ftr-423	531	23	and	and	CCONJ
ftr-423	531	24	estate	estate	NOUN
ftr-423	531	25	planning.86	planning.86	NOUN
ftr-423	531	26	the	the	DET
ftr-423	531	27	enactment	enactment	NOUN
ftr-423	531	28	of	of	ADP
ftr-423	531	29	the	the	DET
ftr-423	531	30	qualified	qualified	ADJ
ftr-423	531	31	terminable	terminable	ADJ
ftr-423	531	32	interest	interest	NOUN
ftr-423	531	33	rules	rule	NOUN
ftr-423	531	34	of	of	ADP
ftr-423	531	35	section	section	NOUN
ftr-423	531	36	2056(b)(7)87	2056(b)(7)87	PROPN
ftr-423	531	37	represented	represent	VERB
ftr-423	531	38	the	the	DET
ftr-423	531	39	ultimate	ultimate	ADJ
ftr-423	531	40	triumph	triumph	NOUN
ftr-423	531	41	of	of	ADP
ftr-423	531	42	form	form	NOUN
ftr-423	531	43	over	over	ADP
ftr-423	531	44	substance	substance	NOUN
ftr-423	531	45	.	.	PUNCT
ftr-423	532	1	by	by	ADP
ftr-423	532	2	allowing	allow	VERB
ftr-423	532	3	sharply	sharply	ADV
ftr-423	532	4	circumscribed	circumscribed	ADJ
ftr-423	532	5	property	property	NOUN
ftr-423	532	6	interests	interest	NOUN
ftr-423	532	7	,	,	PUNCT
ftr-423	532	8	such	such	ADJ
ftr-423	532	9	as	as	ADP
ftr-423	532	10	an	an	DET
ftr-423	532	11	income	income	NOUN
ftr-423	532	12	interest	interest	NOUN
ftr-423	532	13	in	in	ADP
ftr-423	532	14	a	a	DET
ftr-423	532	15	trust	trust	NOUN
ftr-423	532	16	without	without	ADP
ftr-423	532	17	any	any	DET
ftr-423	532	18	power	power	NOUN
ftr-423	532	19	of	of	ADP
ftr-423	532	20	appointment	appointment	NOUN
ftr-423	532	21	,	,	PUNCT
ftr-423	532	22	to	to	PART
ftr-423	532	23	qualify	qualify	VERB
ftr-423	532	24	for	for	ADP
ftr-423	532	25	the	the	DET
ftr-423	532	26	marital	marital	ADJ
ftr-423	532	27	deduction	deduction	NOUN
ftr-423	532	28	,	,	PUNCT
ftr-423	532	29	federal	federal	ADJ
ftr-423	532	30	tax	tax	NOUN
ftr-423	532	31	jurisprudence	jurisprudence	NOUN
ftr-423	532	32	turned	turn	VERB
ftr-423	532	33	full	full	ADJ
ftr-423	532	34	circle	circle	NOUN
ftr-423	532	35	from	from	ADP
ftr-423	532	36	its	its	PRON
ftr-423	532	37	1948	1948	NUM
ftr-423	532	38	position	position	NOUN
ftr-423	532	39	that	that	SCONJ
ftr-423	532	40	the	the	DET
ftr-423	532	41	substance	substance	NOUN
ftr-423	532	42	of	of	ADP
ftr-423	532	43	state	state	NOUN
ftr-423	532	44	law	law	NOUN
ftr-423	532	45	community	community	NOUN
ftr-423	532	46	property	property	NOUN
ftr-423	532	47	rights	right	NOUN
ftr-423	532	48	should	should	AUX
ftr-423	532	49	control	control	VERB
ftr-423	532	50	federal	federal	ADJ
ftr-423	532	51	tax	tax	NOUN
ftr-423	532	52	results	result	NOUN
ftr-423	532	53	.	.	PUNCT
ftr-423	533	1	congress	congress	PROPN
ftr-423	533	2	permitted	permit	VERB
ftr-423	533	3	a	a	DET
ftr-423	533	4	decedent	decedent	NOUN
ftr-423	533	5	’s	’s	PART
ftr-423	533	6	estate	estate	NOUN
ftr-423	533	7	to	to	PART
ftr-423	533	8	take	take	VERB
ftr-423	533	9	a	a	DET
ftr-423	533	10	deduction	deduction	NOUN
ftr-423	533	11	for	for	ADP
ftr-423	533	12	the	the	DET
ftr-423	533	13	full	full	ADJ
ftr-423	533	14	value	value	NOUN
ftr-423	533	15	of	of	ADP
ftr-423	533	16	property	property	NOUN
ftr-423	533	17	passing	pass	VERB
ftr-423	533	18	to	to	ADP
ftr-423	533	19	a	a	DET
ftr-423	533	20	trust	trust	NOUN
ftr-423	533	21	for	for	ADP
ftr-423	533	22	the	the	DET
ftr-423	533	23	benefit	benefit	NOUN
ftr-423	533	24	of	of	ADP
ftr-423	533	25	a	a	DET
ftr-423	533	26	surviving	surviving	NOUN
ftr-423	533	27	spouse	spouse	NOUN
ftr-423	533	28	,	,	PUNCT
ftr-423	533	29	even	even	ADV
ftr-423	533	30	though	though	SCONJ
ftr-423	533	31	the	the	DET
ftr-423	533	32	actuarial	actuarial	ADJ
ftr-423	533	33	value	value	NOUN
ftr-423	533	34	of	of	ADP
ftr-423	533	35	the	the	DET
ftr-423	533	36	spouse	spouse	NOUN
ftr-423	533	37	’s	’s	PART
ftr-423	533	38	interest	interest	NOUN
ftr-423	533	39	,	,	PUNCT
ftr-423	533	40	depending	depend	VERB
ftr-423	533	41	on	on	ADP
ftr-423	533	42	the	the	DET
ftr-423	533	43	spouse	spouse	NOUN
ftr-423	533	44	’s	’s	PART
ftr-423	533	45	age	age	NOUN
ftr-423	533	46	and	and	CCONJ
ftr-423	533	47	other	other	ADJ
ftr-423	533	48	factors	factor	NOUN
ftr-423	533	49	,	,	PUNCT
ftr-423	533	50	could	could	AUX
ftr-423	533	51	be	be	AUX
ftr-423	533	52	far	far	ADV
ftr-423	533	53	less	less	ADJ
ftr-423	533	54	than	than	ADP
ftr-423	533	55	the	the	DET
ftr-423	533	56	value	value	NOUN
ftr-423	533	57	of	of	ADP
ftr-423	533	58	the	the	DET
ftr-423	533	59	entire	entire	ADJ
ftr-423	533	60	property.88	property.88	NOUN
ftr-423	533	61	with	with	ADP
ftr-423	533	62	erta	erta	NOUN
ftr-423	533	63	,	,	PUNCT
ftr-423	533	64	lawmakers	lawmaker	NOUN
ftr-423	533	65	reasoned	reason	VERB
ftr-423	533	66	that	that	SCONJ
ftr-423	533	67	a	a	DET
ftr-423	533	68	mere	mere	ADJ
ftr-423	533	69	income	income	NOUN
ftr-423	533	70	interest	interest	NOUN
ftr-423	533	71	was	be	AUX
ftr-423	533	72	equivalent	equivalent	ADJ
ftr-423	533	73	,	,	PUNCT
ftr-423	533	74	for	for	ADP
ftr-423	533	75	transfer	transfer	NOUN
ftr-423	533	76	tax	tax	NOUN
ftr-423	533	77	purposes	purpose	NOUN
ftr-423	533	78	,	,	PUNCT
ftr-423	533	79	to	to	PART
ftr-423	533	80	outright	outright	ADV
ftr-423	533	81	ownership.89	ownership.89	ADP
ftr-423	533	82	this	this	DET
ftr-423	533	83	equivalency	equivalency	NOUN
ftr-423	533	84	argument	argument	NOUN
ftr-423	533	85	was	be	AUX
ftr-423	533	86	crucial	crucial	ADJ
ftr-423	533	87	to	to	ADP
ftr-423	533	88	preserving	preserve	VERB
ftr-423	533	89	the	the	DET
ftr-423	533	90	(	(	PUNCT
ftr-423	533	91	typically	typically	ADV
ftr-423	533	92	male	male	ADJ
ftr-423	533	93	)	)	PUNCT
ftr-423	533	94	testator	testator	NOUN
ftr-423	533	95	’s	’s	PART
ftr-423	533	96	ultimate	ultimate	ADJ
ftr-423	533	97	control	control	NOUN
ftr-423	533	98	over	over	ADP
ftr-423	533	99	property.90	property.90	PROPN
ftr-423	533	100	erta	erta	PROPN
ftr-423	533	101	’s	’s	PART
ftr-423	533	102	adoption	adoption	NOUN
ftr-423	533	103	of	of	ADP
ftr-423	533	104	the	the	DET
ftr-423	533	105	modified	modified	ADJ
ftr-423	533	106	qualified	qualified	ADJ
ftr-423	533	107	terminable	terminable	ADJ
ftr-423	533	108	interest	interest	NOUN
ftr-423	533	109	(	(	PUNCT
ftr-423	533	110	“	"	PUNCT
ftr-423	533	111	qtip	qtip	NOUN
ftr-423	533	112	”	"	PUNCT
ftr-423	533	113	)	)	PUNCT
ftr-423	533	114	rules	rule	NOUN
ftr-423	533	115	in	in	ADP
ftr-423	533	116	1981	1981	NUM
ftr-423	533	117	exposes	expose	VERB
ftr-423	533	118	the	the	DET
ftr-423	533	119	ultimate	ultimate	ADJ
ftr-423	533	120	hollowness	hollowness	NOUN
ftr-423	533	121	of	of	ADP
ftr-423	533	122	the	the	DET
ftr-423	533	123	one	one	NUM
ftr-423	533	124	flesh	flesh	NOUN
ftr-423	533	125	,	,	PUNCT
ftr-423	533	126	one	one	NUM
ftr-423	533	127	taxpayer	taxpayer	NOUN
ftr-423	533	128	approach	approach	NOUN
ftr-423	533	129	to	to	ADP
ftr-423	533	130	marital	marital	ADJ
ftr-423	533	131	wealth	wealth	NOUN
ftr-423	533	132	transfers	transfer	NOUN
ftr-423	533	133	.	.	PUNCT
ftr-423	534	1	under	under	ADP
ftr-423	534	2	the	the	DET
ftr-423	534	3	pre-1981	pre-1981	NOUN
ftr-423	534	4	marital	marital	ADJ
ftr-423	534	5	deduction	deduction	NOUN
ftr-423	534	6	rules	rule	NOUN
ftr-423	534	7	,	,	PUNCT
ftr-423	534	8	only	only	ADV
ftr-423	534	9	outright	outright	ADJ
ftr-423	534	10	ownership	ownership	NOUN
ftr-423	534	11	or	or	CCONJ
ftr-423	534	12	a	a	DET
ftr-423	534	13	life	life	NOUN
ftr-423	534	14	estate	estate	NOUN
ftr-423	534	15	coupled	couple	VERB
ftr-423	534	16	with	with	ADP
ftr-423	534	17	a	a	DET
ftr-423	534	18	general	general	ADJ
ftr-423	534	19	power	power	NOUN
ftr-423	534	20	could	could	AUX
ftr-423	534	21	qualify	qualify	VERB
ftr-423	534	22	for	for	ADP
ftr-423	534	23	the	the	DET
ftr-423	534	24	marital	marital	ADJ
ftr-423	534	25	deduction	deduction	NOUN
ftr-423	534	26	.	.	PUNCT
ftr-423	535	1	the	the	DET
ftr-423	535	2	law	law	NOUN
ftr-423	535	3	required	require	VERB
ftr-423	535	4	a	a	DET
ftr-423	535	5	taxpayer	taxpayer	NOUN
ftr-423	535	6	who	who	PRON
ftr-423	535	7	sought	seek	VERB
ftr-423	535	8	to	to	PART
ftr-423	535	9	qualify	qualify	VERB
ftr-423	535	10	a	a	DET
ftr-423	535	11	transfer	transfer	NOUN
ftr-423	535	12	for	for	ADP
ftr-423	535	13	a	a	DET
ftr-423	535	14	full	full	ADJ
ftr-423	535	15	estate	estate	NOUN
ftr-423	535	16	tax	tax	NOUN
ftr-423	535	17	marital	marital	ADJ
ftr-423	535	18	deduction	deduction	NOUN
ftr-423	535	19	to	to	PART
ftr-423	535	20	choose	choose	VERB
ftr-423	535	21	“	"	PUNCT
ftr-423	535	22	between	between	ADP
ftr-423	535	23	surrendering	surrender	VERB
ftr-423	535	24	control	control	NOUN
ftr-423	535	25	of	of	ADP
ftr-423	535	26	the	the	DET
ftr-423	535	27	entire	entire	ADJ
ftr-423	535	28	estate	estate	NOUN
ftr-423	535	29	to	to	PART
ftr-423	535	30	avoid	avoid	VERB
ftr-423	535	31	imposition	imposition	NOUN
ftr-423	535	32	of	of	ADP
ftr-423	535	33	the	the	DET
ftr-423	535	34	estate	estate	NOUN
ftr-423	535	35	tax	tax	NOUN
ftr-423	535	36	at	at	ADP
ftr-423	535	37	his	his	PRON
ftr-423	535	38	death	death	NOUN
ftr-423	535	39	or	or	CCONJ
ftr-423	535	40	reducing	reduce	VERB
ftr-423	535	41	his	his	PRON
ftr-423	535	42	tax	tax	NOUN
ftr-423	535	43	benefit	benefit	NOUN
ftr-423	535	44	at	at	ADP
ftr-423	535	45	his	his	PRON
ftr-423	535	46	death	death	NOUN
ftr-423	535	47	to	to	PART
ftr-423	535	48	insure	insure	VERB
ftr-423	535	49	inheritance	inheritance	NOUN
ftr-423	535	50	by	by	ADP
ftr-423	535	51	the	the	DET
ftr-423	535	52	children	child	NOUN
ftr-423	535	53	.	.	PUNCT
ftr-423	536	1	”91	”91	NOUN
ftr-423	536	2	congressional	congressional	ADJ
ftr-423	536	3	recognition	recognition	NOUN
ftr-423	536	4	of	of	ADP
ftr-423	536	5	this	this	PRON
ftr-423	536	6	“	"	PUNCT
ftr-423	536	7	difficult”92	difficult”92	ADJ
ftr-423	536	8	choice	choice	NOUN
ftr-423	536	9	amounted	amount	VERB
ftr-423	536	10	to	to	ADP
ftr-423	536	11	an	an	DET
ftr-423	536	12	acknowledgment	acknowledgment	NOUN
ftr-423	536	13	that	that	SCONJ
ftr-423	536	14	the	the	DET
ftr-423	536	15	construction	construction	NOUN
ftr-423	536	16	of	of	ADP
ftr-423	536	17	husbands	husband	NOUN
ftr-423	536	18	and	and	CCONJ
ftr-423	536	19	wives	wife	NOUN
ftr-423	536	20	as	as	ADP
ftr-423	536	21	one	one	NUM
ftr-423	536	22	taxpayer	taxpayer	NOUN
ftr-423	536	23	was	be	AUX
ftr-423	536	24	legal	legal	ADJ
ftr-423	536	25	fiction,93	fiction,93	NOUN
ftr-423	536	26	or	or	CCONJ
ftr-423	536	27	at	at	ADP
ftr-423	536	28	least	least	ADJ
ftr-423	536	29	inconsistent	inconsistent	ADJ
ftr-423	536	30	with	with	ADP
ftr-423	536	31	human	human	ADJ
ftr-423	536	32	2004	2004	NUM
ftr-423	536	33	one	one	NUM
ftr-423	536	34	flesh	flesh	NOUN
ftr-423	536	35	,	,	PUNCT
ftr-423	536	36	two	two	NUM
ftr-423	536	37	taxpayers	taxpayer	NOUN
ftr-423	536	38	775	775	NUM
ftr-423	536	39	94	94	NUM
ftr-423	536	40	.	.	PUNCT
ftr-423	537	1	in	in	ADP
ftr-423	537	2	1980	1980	NUM
ftr-423	537	3	,	,	PUNCT
ftr-423	537	4	approximately	approximately	ADV
ftr-423	537	5	147,000	147,000	NUM
ftr-423	537	6	estate	estate	NOUN
ftr-423	537	7	tax	tax	NOUN
ftr-423	537	8	returns	return	NOUN
ftr-423	537	9	were	be	AUX
ftr-423	537	10	filed	file	VERB
ftr-423	537	11	.	.	PUNCT
ftr-423	538	1	internal	internal	ADJ
ftr-423	538	2	revenue	revenue	NOUN
ftr-423	538	3	service	service	NOUN
ftr-423	538	4	,	,	PUNCT
ftr-423	538	5	statistics	statistic	NOUN
ftr-423	538	6	of	of	ADP
ftr-423	538	7	income	income	NOUN
ftr-423	538	8	winter	winter	NOUN
ftr-423	538	9	2003	2003	NUM
ftr-423	538	10	-	-	SYM
ftr-423	538	11	2004	2004	NUM
ftr-423	538	12	bulletin	bulletin	NOUN
ftr-423	538	13	,	,	PUNCT
ftr-423	538	14	table	table	NOUN
ftr-423	538	15	22	22	NUM
ftr-423	538	16	,	,	PUNCT
ftr-423	538	17	selected	select	VERB
ftr-423	538	18	returns	return	NOUN
ftr-423	538	19	and	and	CCONJ
ftr-423	538	20	forms	form	NOUN
ftr-423	538	21	filed	file	VERB
ftr-423	538	22	or	or	CCONJ
ftr-423	538	23	to	to	PART
ftr-423	538	24	be	be	AUX
ftr-423	538	25	filed	file	VERB
ftr-423	538	26	by	by	ADP
ftr-423	538	27	type	type	NOUN
ftr-423	538	28	during	during	ADP
ftr-423	538	29	specified	specified	ADJ
ftr-423	538	30	calendar	calendar	NOUN
ftr-423	538	31	years	year	NOUN
ftr-423	538	32	1975	1975	NUM
ftr-423	538	33	-	-	SYM
ftr-423	538	34	2004	2004	NUM
ftr-423	538	35	(	(	PUNCT
ftr-423	538	36	may	may	AUX
ftr-423	538	37	,	,	PUNCT
ftr-423	538	38	2004	2004	NUM
ftr-423	538	39	)	)	PUNCT
ftr-423	538	40	,	,	PUNCT
ftr-423	538	41	available	available	ADJ
ftr-423	538	42	at	at	ADP
ftr-423	538	43	http://www.irs.gov/pub/irs-soi/04al22sr.xls	http://www.irs.gov/pub/irs-soi/04al22sr.xls	PROPN
ftr-423	538	44	(	(	PUNCT
ftr-423	538	45	last	last	ADV
ftr-423	538	46	visited	visit	VERB
ftr-423	538	47	aug	aug	PROPN
ftr-423	538	48	.	.	PROPN
ftr-423	538	49	9	9	NUM
ftr-423	538	50	,	,	PUNCT
ftr-423	538	51	2004	2004	NUM
ftr-423	538	52	)	)	PUNCT
ftr-423	538	53	.	.	PUNCT
ftr-423	539	1	the	the	DET
ftr-423	539	2	federal	federal	ADJ
ftr-423	539	3	government	government	NOUN
ftr-423	539	4	collected	collect	VERB
ftr-423	539	5	an	an	DET
ftr-423	539	6	estimated	estimate	VERB
ftr-423	539	7	$	$	SYM
ftr-423	539	8	6,282,247	6,282,247	NUM
ftr-423	539	9	in	in	ADP
ftr-423	539	10	estate	estate	NOUN
ftr-423	539	11	taxes	taxis	NOUN
ftr-423	539	12	for	for	ADP
ftr-423	539	13	that	that	DET
ftr-423	539	14	year	year	NOUN
ftr-423	539	15	.	.	PUNCT
ftr-423	540	1	internal	internal	ADJ
ftr-423	540	2	revenue	revenue	NOUN
ftr-423	540	3	service	service	NOUN
ftr-423	540	4	data	datum	NOUN
ftr-423	540	5	book	book	NOUN
ftr-423	540	6	fiscal	fiscal	ADJ
ftr-423	540	7	year	year	NOUN
ftr-423	540	8	2003	2003	NUM
ftr-423	540	9	,	,	PUNCT
ftr-423	540	10	table	table	NOUN
ftr-423	540	11	7	7	NUM
ftr-423	540	12	–	–	PUNCT
ftr-423	540	13	internal	internal	ADJ
ftr-423	540	14	revenue	revenue	NOUN
ftr-423	540	15	gross	gross	ADJ
ftr-423	540	16	collections	collection	NOUN
ftr-423	540	17	,	,	PUNCT
ftr-423	540	18	by	by	ADP
ftr-423	540	19	type	type	NOUN
ftr-423	540	20	of	of	ADP
ftr-423	540	21	tax	tax	NOUN
ftr-423	540	22	,	,	PUNCT
ftr-423	540	23	fiscal	fiscal	ADJ
ftr-423	540	24	years	year	NOUN
ftr-423	540	25	1973	1973	NUM
ftr-423	540	26	-	-	SYM
ftr-423	540	27	2003	2003	NUM
ftr-423	540	28	,	,	PUNCT
ftr-423	540	29	available	available	ADJ
ftr-423	540	30	at	at	ADP
ftr-423	540	31	http://www.irs.gov/pub/irs-soi/03db07co.xls	http://www.irs.gov/pub/irs-soi/03db07co.xls	PROPN
ftr-423	540	32	(	(	PUNCT
ftr-423	540	33	last	last	ADV
ftr-423	540	34	visited	visit	VERB
ftr-423	540	35	oct	oct	PROPN
ftr-423	540	36	.	.	PROPN
ftr-423	540	37	5	5	NUM
ftr-423	540	38	,	,	PUNCT
ftr-423	540	39	2004	2004	NUM
ftr-423	540	40	)	)	PUNCT
ftr-423	540	41	.	.	PUNCT
ftr-423	541	1	95	95	NUM
ftr-423	541	2	.	.	PUNCT
ftr-423	542	1	except	except	SCONJ
ftr-423	542	2	in	in	ADP
ftr-423	542	3	the	the	DET
ftr-423	542	4	case	case	NOUN
ftr-423	542	5	of	of	ADP
ftr-423	542	6	transfers	transfer	NOUN
ftr-423	542	7	to	to	ADP
ftr-423	542	8	a	a	DET
ftr-423	542	9	spouse	spouse	NOUN
ftr-423	542	10	who	who	PRON
ftr-423	542	11	is	be	AUX
ftr-423	542	12	not	not	PART
ftr-423	542	13	a	a	DET
ftr-423	542	14	united	united	ADJ
ftr-423	542	15	sta	sta	PROPN
ftr-423	542	16	tes	tes	PROPN
ftr-423	542	17	citizen	citizen	PROPN
ftr-423	542	18	,	,	PUNCT
ftr-423	542	19	the	the	DET
ftr-423	542	20	gift	gift	NOUN
ftr-423	542	21	tax	tax	NOUN
ftr-423	542	22	marital	marital	ADJ
ftr-423	542	23	deduction	deduction	NOUN
ftr-423	542	24	is	be	AUX
ftr-423	542	25	unlimited	unlimited	ADJ
ftr-423	542	26	.	.	PUNCT
ftr-423	543	1	irc	irc	PROPN
ftr-423	543	2	§	§	PROPN
ftr-423	543	3	2523(i)(1	2523(i)(1	NUM
ftr-423	543	4	)	)	PUNCT
ftr-423	543	5	(	(	PUNCT
ftr-423	543	6	marital	marital	ADJ
ftr-423	543	7	deduction	deduction	NOUN
ftr-423	543	8	disallowed	disallow	VERB
ftr-423	543	9	where	where	SCONJ
ftr-423	543	10	spouse	spouse	NOUN
ftr-423	543	11	is	be	AUX
ftr-423	543	12	not	not	PART
ftr-423	543	13	a	a	DET
ftr-423	543	14	citizen	citizen	NOUN
ftr-423	543	15	of	of	ADP
ftr-423	543	16	the	the	DET
ftr-423	543	17	united	united	PROPN
ftr-423	543	18	states	states	PROPN
ftr-423	543	19	)	)	PUNCT
ftr-423	543	20	.	.	PUNCT
ftr-423	544	1	a	a	DET
ftr-423	544	2	donor	donor	NOUN
ftr-423	544	3	may	may	AUX
ftr-423	544	4	transfer	transfer	VERB
ftr-423	544	5	up	up	ADP
ftr-423	544	6	to	to	ADP
ftr-423	544	7	a	a	DET
ftr-423	544	8	certain	certain	ADJ
ftr-423	544	9	statutory	statutory	ADJ
ftr-423	544	10	amount	amount	NOUN
ftr-423	544	11	to	to	ADP
ftr-423	544	12	his	his	PRON
ftr-423	544	13	or	or	CCONJ
ftr-423	544	14	her	her	PRON
ftr-423	544	15	non	non	ADJ
ftr-423	544	16	-	-	ADJ
ftr-423	544	17	citizen	citizen	ADJ
ftr-423	544	18	spouse	spouse	NOUN
ftr-423	544	19	each	each	DET
ftr-423	544	20	year	year	NOUN
ftr-423	544	21	.	.	PUNCT
ftr-423	545	1	however	however	ADV
ftr-423	545	2	,	,	PUNCT
ftr-423	545	3	irc	irc	PROPN
ftr-423	545	4	§	§	NOUN
ftr-423	545	5	2523(i)(2	2523(i)(2	NOUN
ftr-423	545	6	)	)	PUNCT
ftr-423	545	7	states	state	NOUN
ftr-423	545	8	that	that	SCONJ
ftr-423	545	9	when	when	SCONJ
ftr-423	545	10	the	the	DET
ftr-423	545	11	spouse	spouse	NOUN
ftr-423	545	12	of	of	ADP
ftr-423	545	13	the	the	DET
ftr-423	545	14	donor	donor	NOUN
ftr-423	545	15	is	be	AUX
ftr-423	545	16	not	not	PART
ftr-423	545	17	a	a	DET
ftr-423	545	18	united	united	PROPN
ftr-423	545	19	states	states	PROPN
ftr-423	545	20	citizen	citizen	NOUN
ftr-423	545	21	that	that	PRON
ftr-423	545	22	irc	irc	ADV
ftr-423	545	23	§	§	PROPN
ftr-423	545	24	2503(b	2503(b	NUM
ftr-423	545	25	)	)	PUNCT
ftr-423	545	26	applies	apply	VERB
ftr-423	545	27	to	to	ADP
ftr-423	545	28	gifts	gift	NOUN
ftr-423	545	29	and	and	CCONJ
ftr-423	545	30	the	the	DET
ftr-423	545	31	deduction	deduction	NOUN
ftr-423	545	32	allowable	allowable	ADJ
ftr-423	545	33	.	.	PUNCT
ftr-423	546	1	in	in	ADP
ftr-423	546	2	2004	2004	NUM
ftr-423	546	3	,	,	PUNCT
ftr-423	546	4	that	that	DET
ftr-423	546	5	amount	amount	NOUN
ftr-423	546	6	was	be	AUX
ftr-423	546	7	$	$	SYM
ftr-423	546	8	114,000	114,000	NUM
ftr-423	546	9	.	.	PUNCT
ftr-423	547	1	rev	rev	PROPN
ftr-423	547	2	.	.	PROPN
ftr-423	547	3	proc	proc	PROPN
ftr-423	547	4	.	.	PUNCT
ftr-423	548	1	2003	2003	NUM
ftr-423	548	2	-	-	SYM
ftr-423	548	3	85	85	NUM
ftr-423	548	4	,	,	PUNCT
ftr-423	548	5	2003	2003	NUM
ftr-423	548	6	-	-	SYM
ftr-423	548	7	49	49	NUM
ftr-423	548	8	i.r.b	i.r.b	NOUN
ftr-423	548	9	.	.	PUNCT
ftr-423	549	1	1184	1184	NUM
ftr-423	549	2	.	.	PUNCT
ftr-423	550	1	96	96	NUM
ftr-423	550	2	.	.	PUNCT
ftr-423	551	1	in	in	ADP
ftr-423	551	2	the	the	DET
ftr-423	551	3	estate	estate	NOUN
ftr-423	551	4	tax	tax	NOUN
ftr-423	551	5	context	context	NOUN
ftr-423	551	6	,	,	PUNCT
ftr-423	551	7	irc	irc	PROPN
ftr-423	551	8	§	§	PROPN
ftr-423	551	9	2001	2001	NUM
ftr-423	551	10	imposes	impose	VERB
ftr-423	551	11	a	a	DET
ftr-423	551	12	tax	tax	NOUN
ftr-423	551	13	on	on	ADP
ftr-423	551	14	the	the	DET
ftr-423	551	15	“	"	PUNCT
ftr-423	551	16	taxable	taxable	ADJ
ftr-423	551	17	estate	estate	NOUN
ftr-423	551	18	”	"	PUNCT
ftr-423	551	19	of	of	ADP
ftr-423	551	20	every	every	DET
ftr-423	551	21	citizen	citizen	NOUN
ftr-423	551	22	or	or	CCONJ
ftr-423	551	23	resident	resident	NOUN
ftr-423	551	24	of	of	ADP
ftr-423	551	25	the	the	DET
ftr-423	551	26	united	united	PROPN
ftr-423	551	27	states	states	PROPN
ftr-423	551	28	.	.	PUNCT
ftr-423	552	1	irc	irc	PROPN
ftr-423	552	2	§	§	PROPN
ftr-423	552	3	2001(a	2001(a	NUM
ftr-423	552	4	)	)	PUNCT
ftr-423	552	5	.	.	PUNCT
ftr-423	553	1	a	a	DET
ftr-423	553	2	decedent	decedent	NOUN
ftr-423	553	3	’s	’s	PART
ftr-423	553	4	taxable	taxable	ADJ
ftr-423	553	5	estate	estate	NOUN
ftr-423	553	6	is	be	AUX
ftr-423	553	7	defined	define	VERB
ftr-423	553	8	in	in	ADP
ftr-423	553	9	irc	irc	PROPN
ftr-423	553	10	§	§	PROPN
ftr-423	553	11	2051	2051	NUM
ftr-423	553	12	as	as	ADP
ftr-423	553	13	his	his	PRON
ftr-423	553	14	or	or	CCONJ
ftr-423	553	15	her	her	PRON
ftr-423	553	16	gross	gross	ADJ
ftr-423	553	17	estate	estate	NOUN
ftr-423	553	18	(	(	PUNCT
ftr-423	553	19	as	as	ADV
ftr-423	553	20	further	far	ADV
ftr-423	553	21	defined	define	VERB
ftr-423	553	22	in	in	ADP
ftr-423	553	23	irc	irc	PROPN
ftr-423	553	24	§	§	PROPN
ftr-423	553	25	2031(a	2031(a	NUM
ftr-423	553	26	)	)	PUNCT
ftr-423	553	27	)	)	PUNCT
ftr-423	554	1	minus	minus	CCONJ
ftr-423	554	2	certain	certain	ADJ
ftr-423	554	3	deductions	deduction	NOUN
ftr-423	554	4	.	.	PUNCT
ftr-423	555	1	permissible	permissible	ADJ
ftr-423	555	2	deductions	deduction	NOUN
ftr-423	555	3	include	include	VERB
ftr-423	555	4	expenses	expense	NOUN
ftr-423	555	5	,	,	PUNCT
ftr-423	555	6	indebtedness	indebtedness	NOUN
ftr-423	555	7	and	and	CCONJ
ftr-423	555	8	taxes	taxis	NOUN
ftr-423	555	9	under	under	ADP
ftr-423	555	10	irc	irc	PROPN
ftr-423	555	11	§	§	PROPN
ftr-423	555	12	2053	2053	NUM
ftr-423	555	13	,	,	PUNCT
ftr-423	555	14	losses	loss	NOUN
ftr-423	555	15	under	under	ADP
ftr-423	555	16	irc	irc	PROPN
ftr-423	555	17	§	§	PROPN
ftr-423	555	18	2054	2054	NUM
ftr-423	555	19	,	,	PUNCT
ftr-423	555	20	charitable	charitable	ADJ
ftr-423	555	21	bequests	bequest	NOUN
ftr-423	555	22	,	,	PUNCT
ftr-423	555	23	legacies	legacy	NOUN
ftr-423	555	24	,	,	PUNCT
ftr-423	555	25	devises	devise	NOUN
ftr-423	555	26	or	or	CCONJ
ftr-423	555	27	transfers	transfer	NOUN
ftr-423	555	28	under	under	ADP
ftr-423	555	29	irc	irc	PROPN
ftr-423	555	30	§	§	PROPN
ftr-423	555	31	2055	2055	NUM
ftr-423	555	32	,	,	PUNCT
ftr-423	555	33	and	and	CCONJ
ftr-423	555	34	most	most	ADV
ftr-423	555	35	significant	significant	ADJ
ftr-423	555	36	for	for	ADP
ftr-423	555	37	purposes	purpose	NOUN
ftr-423	555	38	of	of	ADP
ftr-423	555	39	this	this	DET
ftr-423	555	40	discussion	discussion	NOUN
ftr-423	555	41	,	,	PUNCT
ftr-423	555	42	under	under	ADP
ftr-423	555	43	irc	irc	PROPN
ftr-423	555	44	§	§	PROPN
ftr-423	555	45	2056	2056	NUM
ftr-423	555	46	,	,	PUNCT
ftr-423	555	47	“	"	PUNCT
ftr-423	555	48	the	the	DET
ftr-423	555	49	value	value	NOUN
ftr-423	555	50	of	of	ADP
ftr-423	555	51	any	any	DET
ftr-423	555	52	interest	interest	NOUN
ftr-423	555	53	in	in	ADP
ftr-423	555	54	property	property	NOUN
ftr-423	555	55	which	which	PRON
ftr-423	555	56	passes	pass	VERB
ftr-423	555	57	or	or	CCONJ
ftr-423	555	58	has	have	AUX
ftr-423	555	59	passed	pass	VERB
ftr-423	555	60	from	from	ADP
ftr-423	555	61	the	the	DET
ftr-423	555	62	decedent	decedent	NOUN
ftr-423	555	63	to	to	ADP
ftr-423	555	64	his	his	PRON
ftr-423	555	65	or	or	CCONJ
ftr-423	555	66	her	her	PRON
ftr-423	555	67	surviving	surviving	NOUN
ftr-423	555	68	spouse	spouse	NOUN
ftr-423	555	69	,	,	PUNCT
ftr-423	555	70	but	but	CCONJ
ftr-423	555	71	only	only	ADV
ftr-423	555	72	to	to	ADP
ftr-423	555	73	the	the	DET
ftr-423	555	74	extent	extent	NOUN
ftr-423	555	75	such	such	ADJ
ftr-423	555	76	interest	interest	NOUN
ftr-423	555	77	is	be	AUX
ftr-423	555	78	included	include	VERB
ftr-423	555	79	in	in	ADP
ftr-423	555	80	determining	determine	VERB
ftr-423	555	81	the	the	DET
ftr-423	555	82	value	value	NOUN
ftr-423	555	83	of	of	ADP
ftr-423	555	84	the	the	DET
ftr-423	555	85	gross	gross	ADJ
ftr-423	555	86	estate	estate	NOUN
ftr-423	555	87	.	.	PUNCT
ftr-423	555	88	”	"	PUNCT
ftr-423	556	1	irc	irc	PROPN
ftr-423	556	2	§	§	PROPN
ftr-423	556	3	2056(a	2056(a	NUM
ftr-423	556	4	)	)	PUNCT
ftr-423	556	5	.	.	PUNCT
ftr-423	557	1	similarly	similarly	ADV
ftr-423	557	2	,	,	PUNCT
ftr-423	557	3	in	in	ADP
ftr-423	557	4	the	the	DET
ftr-423	557	5	gift	gift	NOUN
ftr-423	557	6	tax	tax	NOUN
ftr-423	557	7	context	context	NOUN
ftr-423	557	8	,	,	PUNCT
ftr-423	557	9	irc	irc	ADV
ftr-423	557	10	§	§	PROPN
ftr-423	557	11	2501	2501	NUM
ftr-423	557	12	imposes	impose	VERB
ftr-423	557	13	a	a	DET
ftr-423	557	14	tax	tax	NOUN
ftr-423	557	15	on	on	ADP
ftr-423	557	16	all	all	DET
ftr-423	557	17	property	property	NOUN
ftr-423	557	18	transferred	transfer	VERB
ftr-423	557	19	by	by	ADP
ftr-423	557	20	gift	gift	NOUN
ftr-423	557	21	during	during	ADP
ftr-423	557	22	a	a	DET
ftr-423	557	23	calendar	calendar	NOUN
ftr-423	557	24	year	year	NOUN
ftr-423	557	25	by	by	ADP
ftr-423	557	26	any	any	DET
ftr-423	557	27	individual	individual	NOUN
ftr-423	557	28	.	.	PUNCT
ftr-423	558	1	irc	irc	PROPN
ftr-423	558	2	§	§	PROPN
ftr-423	558	3	2501(a)(1	2501(a)(1	NUM
ftr-423	558	4	)	)	PUNCT
ftr-423	558	5	.	.	PUNCT
ftr-423	559	1	in	in	ADP
ftr-423	559	2	essence	essence	NOUN
ftr-423	559	3	,	,	PUNCT
ftr-423	559	4	the	the	DET
ftr-423	559	5	gift	gift	NOUN
ftr-423	559	6	tax	tax	NOUN
ftr-423	559	7	is	be	AUX
ftr-423	559	8	imposed	impose	VERB
ftr-423	559	9	on	on	ADP
ftr-423	559	10	all	all	DET
ftr-423	559	11	“	"	PUNCT
ftr-423	559	12	taxable	taxable	ADJ
ftr-423	559	13	gifts	gift	NOUN
ftr-423	559	14	.	.	PUNCT
ftr-423	559	15	”	"	PUNCT
ftr-423	560	1	under	under	ADP
ftr-423	560	2	irc	irc	PROPN
ftr-423	560	3	§	§	PROPN
ftr-423	560	4	2503(a	2503(a	NUM
ftr-423	560	5	)	)	PUNCT
ftr-423	560	6	,	,	PUNCT
ftr-423	560	7	“	"	PUNCT
ftr-423	560	8	taxable	taxable	ADJ
ftr-423	560	9	gifts	gift	NOUN
ftr-423	560	10	”	"	PUNCT
ftr-423	560	11	are	be	AUX
ftr-423	560	12	the	the	DET
ftr-423	560	13	total	total	ADJ
ftr-423	560	14	amount	amount	NOUN
ftr-423	560	15	of	of	ADP
ftr-423	560	16	gifts	gift	NOUN
ftr-423	560	17	made	make	VERB
ftr-423	560	18	during	during	ADP
ftr-423	560	19	the	the	DET
ftr-423	560	20	calendar	calendar	NOUN
ftr-423	560	21	year	year	NOUN
ftr-423	560	22	,	,	PUNCT
ftr-423	560	23	other	other	ADJ
ftr-423	560	24	than	than	ADP
ftr-423	560	25	annual	annual	ADJ
ftr-423	560	26	exclusion	exclusion	NOUN
ftr-423	560	27	gifts	gift	NOUN
ftr-423	560	28	made	make	VERB
ftr-423	560	29	pursuant	pursuant	ADJ
ftr-423	560	30	to	to	ADP
ftr-423	560	31	irc	irc	PROPN
ftr-423	560	32	§	§	PROPN
ftr-423	560	33	250	250	NUM
ftr-423	560	34	3(b	3(b	NUM
ftr-423	560	35	)	)	PUNCT
ftr-423	560	36	,	,	PUNCT
ftr-423	560	37	less	less	ADJ
ftr-423	560	38	the	the	DET
ftr-423	560	39	deductions	deduction	NOUN
ftr-423	560	40	permitted	permit	VERB
ftr-423	560	41	by	by	ADP
ftr-423	560	42	subchapter	subchapter	NOUN
ftr-423	560	43	c	c	PROPN
ftr-423	560	44	of	of	ADP
ftr-423	560	45	chapter	chapter	NOUN
ftr-423	560	46	12	12	NUM
ftr-423	560	47	of	of	ADP
ftr-423	560	48	the	the	DET
ftr-423	560	49	code	code	NOUN
ftr-423	560	50	(	(	PUNCT
ftr-423	560	51	irc	irc	PROPN
ftr-423	560	52	§	§	PROPN
ftr-423	560	53	§	§	PROPN
ftr-423	560	54	2522	2522	NUM
ftr-423	560	55	-	-	SYM
ftr-423	560	56	2524	2524	NUM
ftr-423	560	57	)	)	PUNCT
ftr-423	560	58	.	.	PUNCT
ftr-423	561	1	irc	irc	PROPN
ftr-423	561	2	§	§	PROPN
ftr-423	561	3	2503(b	2503(b	NUM
ftr-423	561	4	)	)	PUNCT
ftr-423	561	5	.	.	PUNCT
ftr-423	562	1	the	the	DET
ftr-423	562	2	nature	nature	NOUN
ftr-423	562	3	.	.	PUNCT
ftr-423	563	1	the	the	DET
ftr-423	563	2	surviving	surviving	NOUN
ftr-423	563	3	spouse	spouse	NOUN
ftr-423	563	4	could	could	AUX
ftr-423	563	5	not	not	PART
ftr-423	563	6	be	be	AUX
ftr-423	563	7	relied	rely	VERB
ftr-423	563	8	upon	upon	SCONJ
ftr-423	563	9	to	to	PART
ftr-423	563	10	serve	serve	VERB
ftr-423	563	11	as	as	ADP
ftr-423	563	12	a	a	DET
ftr-423	563	13	dispositive	dispositive	ADJ
ftr-423	563	14	extension	extension	NOUN
ftr-423	563	15	of	of	ADP
ftr-423	563	16	the	the	DET
ftr-423	563	17	first	first	ADJ
ftr-423	563	18	spouse	spouse	NOUN
ftr-423	563	19	to	to	PART
ftr-423	563	20	die	die	VERB
ftr-423	563	21	,	,	PUNCT
ftr-423	563	22	either	either	CCONJ
ftr-423	563	23	because	because	SCONJ
ftr-423	563	24	the	the	DET
ftr-423	563	25	spouses	spouse	NOUN
ftr-423	563	26	had	have	VERB
ftr-423	563	27	different	different	ADJ
ftr-423	563	28	objects	object	NOUN
ftr-423	563	29	of	of	ADP
ftr-423	563	30	their	their	PRON
ftr-423	563	31	bounty	bounty	NOUN
ftr-423	563	32	or	or	CCONJ
ftr-423	563	33	because	because	SCONJ
ftr-423	563	34	the	the	DET
ftr-423	563	35	survivor	survivor	NOUN
ftr-423	563	36	’s	’s	PART
ftr-423	563	37	needs	need	NOUN
ftr-423	563	38	and	and	CCONJ
ftr-423	563	39	wishes	wish	NOUN
ftr-423	563	40	changed	change	VERB
ftr-423	563	41	over	over	ADP
ftr-423	563	42	his	his	PRON
ftr-423	563	43	or	or	CCONJ
ftr-423	563	44	her	her	PRON
ftr-423	563	45	ongoing	ongoing	ADJ
ftr-423	563	46	life	life	NOUN
ftr-423	563	47	.	.	PUNCT
ftr-423	564	1	yet	yet	ADV
ftr-423	564	2	instead	instead	ADV
ftr-423	564	3	of	of	ADP
ftr-423	564	4	honoring	honor	VERB
ftr-423	564	5	the	the	DET
ftr-423	564	6	principle	principle	NOUN
ftr-423	564	7	that	that	SCONJ
ftr-423	564	8	tax	tax	NOUN
ftr-423	564	9	results	result	NOUN
ftr-423	564	10	should	should	AUX
ftr-423	564	11	follow	follow	VERB
ftr-423	564	12	from	from	ADP
ftr-423	564	13	substantive	substantive	ADJ
ftr-423	564	14	property	property	NOUN
ftr-423	564	15	ownership	ownership	NOUN
ftr-423	564	16	,	,	PUNCT
ftr-423	564	17	congress	congress	PROPN
ftr-423	564	18	indulged	indulge	VERB
ftr-423	564	19	anxieties	anxiety	NOUN
ftr-423	564	20	about	about	ADP
ftr-423	564	21	a	a	DET
ftr-423	564	22	transferor	transferor	NOUN
ftr-423	564	23	-	-	PUNCT
ftr-423	564	24	spouse	spouse	NOUN
ftr-423	564	25	’s	’s	PART
ftr-423	564	26	loss	loss	NOUN
ftr-423	564	27	of	of	ADP
ftr-423	564	28	control	control	NOUN
ftr-423	564	29	by	by	ADP
ftr-423	564	30	changing	change	VERB
ftr-423	564	31	the	the	DET
ftr-423	564	32	tax	tax	NOUN
ftr-423	564	33	law	law	NOUN
ftr-423	564	34	.	.	PUNCT
ftr-423	565	1	tangled	tangle	VERB
ftr-423	565	2	in	in	ADP
ftr-423	565	3	the	the	DET
ftr-423	565	4	construction	construction	NOUN
ftr-423	565	5	of	of	ADP
ftr-423	565	6	husbands	husband	NOUN
ftr-423	565	7	and	and	CCONJ
ftr-423	565	8	wives	wife	NOUN
ftr-423	565	9	as	as	ADP
ftr-423	565	10	one	one	NUM
ftr-423	565	11	economic	economic	ADJ
ftr-423	565	12	unit	unit	NOUN
ftr-423	565	13	,	,	PUNCT
ftr-423	565	14	in	in	ADP
ftr-423	565	15	1981	1981	NUM
ftr-423	565	16	congress	congress	NOUN
ftr-423	565	17	enacted	enact	VERB
ftr-423	565	18	the	the	DET
ftr-423	565	19	qtip	qtip	NOUN
ftr-423	565	20	rules	rule	NOUN
ftr-423	565	21	to	to	PART
ftr-423	565	22	permit	permit	VERB
ftr-423	565	23	the	the	DET
ftr-423	565	24	first	first	ADJ
ftr-423	565	25	spouse	spouse	NOUN
ftr-423	565	26	to	to	PART
ftr-423	565	27	die	die	VERB
ftr-423	565	28	to	to	PART
ftr-423	565	29	control	control	VERB
ftr-423	565	30	the	the	DET
ftr-423	565	31	disposition	disposition	NOUN
ftr-423	565	32	of	of	ADP
ftr-423	565	33	the	the	DET
ftr-423	565	34	transferred	transfer	VERB
ftr-423	565	35	property	property	NOUN
ftr-423	565	36	upon	upon	SCONJ
ftr-423	565	37	the	the	DET
ftr-423	565	38	surviving	surviving	NOUN
ftr-423	565	39	spouse	spouse	NOUN
ftr-423	565	40	’s	’s	PART
ftr-423	565	41	subsequent	subsequent	ADJ
ftr-423	565	42	death	death	NOUN
ftr-423	565	43	.	.	PUNCT
ftr-423	566	1	husbands	husband	NOUN
ftr-423	566	2	and	and	CCONJ
ftr-423	566	3	wives	wife	NOUN
ftr-423	566	4	might	might	AUX
ftr-423	566	5	be	be	AUX
ftr-423	566	6	one	one	NUM
ftr-423	566	7	taxpayer	taxpayer	NOUN
ftr-423	566	8	,	,	PUNCT
ftr-423	566	9	when	when	SCONJ
ftr-423	566	10	convenient	convenient	ADJ
ftr-423	566	11	,	,	PUNCT
ftr-423	566	12	but	but	CCONJ
ftr-423	566	13	the	the	DET
ftr-423	566	14	construction	construction	NOUN
ftr-423	566	15	strained	strain	VERB
ftr-423	566	16	in	in	ADP
ftr-423	566	17	the	the	DET
ftr-423	566	18	face	face	NOUN
ftr-423	566	19	of	of	ADP
ftr-423	566	20	a	a	DET
ftr-423	566	21	surviving	surviving	NOUN
ftr-423	566	22	spouse	spouse	NOUN
ftr-423	566	23	’s	’s	PART
ftr-423	566	24	potential	potential	ADJ
ftr-423	566	25	outright	outright	ADJ
ftr-423	566	26	ownership	ownership	NOUN
ftr-423	566	27	of	of	ADP
ftr-423	566	28	all	all	DET
ftr-423	566	29	marital	marital	ADJ
ftr-423	566	30	property.94	property.94	PROPN
ftr-423	566	31	ii	ii	PROPN
ftr-423	566	32	.	.	PUNCT
ftr-423	567	1	current	current	ADJ
ftr-423	567	2	tax	tax	NOUN
ftr-423	567	3	treat	treat	NOUN
ftr-423	567	4	men	man	NOUN
ftr-423	567	5	t	t	PROPN
ftr-423	567	6	of	of	ADP
ftr-423	567	7	marital	marital	ADJ
ftr-423	567	8	wealth	wealth	NOUN
ftr-423	567	9	transfers	transfer	NOUN
ftr-423	567	10	a.	a.	NOUN
ftr-423	567	11	the	the	DET
ftr-423	567	12	unlimited	unlimited	ADJ
ftr-423	567	13	marital	marital	ADJ
ftr-423	567	14	deduction	deduction	NOUN
ftr-423	567	15	,	,	PUNCT
ftr-423	567	16	or	or	CCONJ
ftr-423	567	17	“	"	PUNCT
ftr-423	567	18	what	what	PRON
ftr-423	567	19	’s	’	VERB
ftr-423	567	20	mine	mine	NOUN
ftr-423	567	21	is	be	AUX
ftr-423	567	22	yours	yours	PRON
ftr-423	567	23	”	"	PUNCT
ftr-423	567	24	since	since	SCONJ
ftr-423	567	25	the	the	DET
ftr-423	567	26	enactment	enactment	NOUN
ftr-423	567	27	of	of	ADP
ftr-423	567	28	erta	erta	NOUN
ftr-423	567	29	in	in	ADP
ftr-423	567	30	1981	1981	NUM
ftr-423	567	31	,	,	PUNCT
ftr-423	567	32	a	a	DET
ftr-423	567	33	married	married	ADJ
ftr-423	567	34	person	person	NOUN
ftr-423	567	35	generally	generally	ADV
ftr-423	567	36	may	may	AUX
ftr-423	567	37	transfer	transfer	VERB
ftr-423	567	38	an	an	DET
ftr-423	567	39	unlimited	unlimited	ADJ
ftr-423	567	40	amount	amount	NOUN
ftr-423	567	41	of	of	ADP
ftr-423	567	42	property	property	NOUN
ftr-423	567	43	to	to	ADP
ftr-423	567	44	his	his	PRON
ftr-423	567	45	or	or	CCONJ
ftr-423	567	46	her	her	PRON
ftr-423	567	47	spouse	spouse	NOUN
ftr-423	567	48	without	without	ADP
ftr-423	567	49	triggering	trigger	VERB
ftr-423	567	50	the	the	DET
ftr-423	567	51	imposition	imposition	NOUN
ftr-423	567	52	of	of	ADP
ftr-423	567	53	an	an	DET
ftr-423	567	54	estate	estate	NOUN
ftr-423	567	55	or	or	CCONJ
ftr-423	567	56	gift	gift	NOUN
ftr-423	567	57	tax,95	tax,95	ADV
ftr-423	567	58	provided	provide	VERB
ftr-423	567	59	that	that	SCONJ
ftr-423	567	60	the	the	DET
ftr-423	567	61	property	property	NOUN
ftr-423	567	62	is	be	AUX
ftr-423	567	63	in	in	ADP
ftr-423	567	64	a	a	DET
ftr-423	567	65	qualified	qualified	ADJ
ftr-423	567	66	form.96	form.96	NOUN
ftr-423	567	67	the	the	DET
ftr-423	567	68	favorable	favorable	ADJ
ftr-423	567	69	wealth	wealth	NOUN
ftr-423	567	70	transfer	transfer	NOUN
ftr-423	567	71	tax	tax	NOUN
ftr-423	567	72	treatment	treatment	NOUN
ftr-423	567	73	of	of	ADP
ftr-423	567	74	transfers	transfer	NOUN
ftr-423	567	75	776	776	NUM
ftr-423	568	1	florida	florida	PROPN
ftr-423	568	2	tax	tax	NOUN
ftr-423	568	3	review	review	NOUN
ftr-423	569	1	[	[	X
ftr-423	569	2	vol	vol	NOUN
ftr-423	569	3	.	.	PUNCT
ftr-423	569	4	6:8	6:8	NUM
ftr-423	569	5	taxpayer	taxpayer	NOUN
ftr-423	569	6	may	may	AUX
ftr-423	569	7	exclude	exclude	VERB
ftr-423	569	8	from	from	ADP
ftr-423	569	9	the	the	DET
ftr-423	569	10	calculation	calculation	NOUN
ftr-423	569	11	of	of	ADP
ftr-423	569	12	his	his	PRON
ftr-423	569	13	or	or	CCONJ
ftr-423	569	14	her	her	PRON
ftr-423	569	15	taxable	taxable	ADJ
ftr-423	569	16	gifts	gift	NOUN
ftr-423	569	17	transfers	transfer	NOUN
ftr-423	569	18	that	that	PRON
ftr-423	569	19	qualify	qualify	VERB
ftr-423	569	20	for	for	ADP
ftr-423	569	21	the	the	DET
ftr-423	569	22	annual	annual	ADJ
ftr-423	569	23	exclusion	exclusion	NOUN
ftr-423	569	24	under	under	ADP
ftr-423	569	25	irc	irc	PROPN
ftr-423	569	26	§	§	PROPN
ftr-423	569	27	2503(b)(1	2503(b)(1	NUM
ftr-423	569	28	)	)	PUNCT
ftr-423	569	29	.	.	PUNCT
ftr-423	570	1	in	in	ADP
ftr-423	570	2	2004	2004	NUM
ftr-423	570	3	,	,	PUNCT
ftr-423	570	4	the	the	DET
ftr-423	570	5	annual	annual	ADJ
ftr-423	570	6	exclusion	exclusion	NOUN
ftr-423	570	7	is	be	AUX
ftr-423	570	8	$	$	SYM
ftr-423	570	9	11,000	11,000	NUM
ftr-423	570	10	.	.	PUNCT
ftr-423	571	1	rev	rev	PROPN
ftr-423	571	2	.	.	PROPN
ftr-423	571	3	proc	proc	PROPN
ftr-423	571	4	.	.	PUNCT
ftr-423	572	1	2003	2003	NUM
ftr-423	572	2	-	-	SYM
ftr-423	572	3	85	85	NUM
ftr-423	572	4	,	,	PUNCT
ftr-423	572	5	2003	2003	NUM
ftr-423	572	6	-	-	SYM
ftr-423	572	7	49	49	NUM
ftr-423	572	8	i.r.b	i.r.b	NOUN
ftr-423	572	9	.	.	PUNCT
ftr-423	573	1	1184	1184	NUM
ftr-423	573	2	.	.	PUNCT
ftr-423	574	1	the	the	DET
ftr-423	574	2	annual	annual	ADJ
ftr-423	574	3	exclusion	exclusion	NOUN
ftr-423	574	4	is	be	AUX
ftr-423	574	5	indexed	index	VERB
ftr-423	574	6	for	for	ADP
ftr-423	574	7	inflation	inflation	NOUN
ftr-423	574	8	each	each	DET
ftr-423	574	9	year	year	NOUN
ftr-423	574	10	.	.	PUNCT
ftr-423	575	1	irc	irc	PROPN
ftr-423	575	2	§	§	PROPN
ftr-423	575	3	2503(b)(2	2503(b)(2	NUM
ftr-423	575	4	)	)	PUNCT
ftr-423	575	5	.	.	PUNCT
ftr-423	576	1	deductions	deduction	NOUN
ftr-423	576	2	for	for	ADP
ftr-423	576	3	gift	gift	NOUN
ftr-423	576	4	tax	tax	NOUN
ftr-423	576	5	purposes	purpose	NOUN
ftr-423	576	6	include	include	VERB
ftr-423	576	7	transfers	transfer	NOUN
ftr-423	576	8	to	to	ADP
ftr-423	576	9	or	or	CCONJ
ftr-423	576	10	for	for	ADP
ftr-423	576	11	the	the	DET
ftr-423	576	12	use	use	NOUN
ftr-423	576	13	of	of	ADP
ftr-423	576	14	charity	charity	NOUN
ftr-423	576	15	and	and	CCONJ
ftr-423	576	16	transfers	transfer	NOUN
ftr-423	576	17	to	to	ADP
ftr-423	576	18	a	a	DET
ftr-423	576	19	spouse	spouse	NOUN
ftr-423	576	20	.	.	PUNCT
ftr-423	577	1	irc	irc	PROPN
ftr-423	577	2	§	§	PROPN
ftr-423	577	3	§	§	PROPN
ftr-423	577	4	2522	2522	NUM
ftr-423	577	5	(	(	PUNCT
ftr-423	577	6	charity	charity	NOUN
ftr-423	577	7	)	)	PUNCT
ftr-423	577	8	,	,	PUNCT
ftr-423	577	9	2523(a	2523(a	NUM
ftr-423	577	10	)	)	PUNCT
ftr-423	577	11	(	(	PUNCT
ftr-423	577	12	spouse	spouse	NOUN
ftr-423	577	13	)	)	PUNCT
ftr-423	577	14	.	.	PUNCT
ftr-423	578	1	the	the	DET
ftr-423	578	2	recipient	recipient	NOUN
ftr-423	578	3	must	must	AUX
ftr-423	578	4	be	be	AUX
ftr-423	578	5	the	the	DET
ftr-423	578	6	donor	donor	NOUN
ftr-423	578	7	’s	’s	PART
ftr-423	578	8	spouse	spouse	NOUN
ftr-423	578	9	at	at	ADP
ftr-423	578	10	the	the	DET
ftr-423	578	11	time	time	NOUN
ftr-423	578	12	of	of	ADP
ftr-423	578	13	the	the	DET
ftr-423	578	14	gift	gift	NOUN
ftr-423	578	15	.	.	PUNCT
ftr-423	579	1	97	97	NUM
ftr-423	579	2	.	.	PUNCT
ftr-423	579	3	willbanks	willbank	NOUN
ftr-423	579	4	,	,	PUNCT
ftr-423	579	5	supra	supra	PROPN
ftr-423	579	6	note	note	NOUN
ftr-423	579	7	54	54	NUM
ftr-423	579	8	,	,	PUNCT
ftr-423	579	9	at	at	ADP
ftr-423	579	10	457	457	NUM
ftr-423	579	11	.	.	PUNCT
ftr-423	580	1	see	see	VERB
ftr-423	580	2	irc	irc	ADV
ftr-423	580	3	§	§	NOUN
ftr-423	580	4	§	§	NOUN
ftr-423	580	5	2056(a	2056(a	NOUN
ftr-423	580	6	)	)	PUNCT
ftr-423	580	7	,	,	PUNCT
ftr-423	580	8	2523(a	2523(a	NUM
ftr-423	580	9	)	)	PUNCT
ftr-423	580	10	;	;	PUNCT
ftr-423	581	1	treas	treas	PROPN
ftr-423	581	2	.	.	PUNCT
ftr-423	582	1	reg	reg	PROPN
ftr-423	582	2	.	.	PUNCT
ftr-423	583	1	§	§	PROPN
ftr-423	583	2	§	§	PROPN
ftr-423	583	3	20.2056(a)-1	20.2056(a)-1	PROPN
ftr-423	583	4	,	,	PUNCT
ftr-423	583	5	25.2523(a)-1	25.2523(a)-1	NOUN
ftr-423	583	6	.	.	PUNCT
ftr-423	584	1	certain	certain	ADJ
ftr-423	584	2	decedents	decedent	NOUN
ftr-423	584	3	or	or	CCONJ
ftr-423	584	4	donors	donor	NOUN
ftr-423	584	5	not	not	PART
ftr-423	584	6	subject	subject	VERB
ftr-423	584	7	to	to	ADP
ftr-423	584	8	estate	estate	NOUN
ftr-423	584	9	tax	tax	NOUN
ftr-423	584	10	.	.	PUNCT
ftr-423	585	1	see	see	VERB
ftr-423	585	2	,	,	PUNCT
ftr-423	585	3	e.g.	e.g.	ADV
ftr-423	585	4	,	,	PUNCT
ftr-423	585	5	irc	irc	PROPN
ftr-423	585	6	§	§	PROPN
ftr-423	585	7	§	§	PROPN
ftr-423	585	8	2101	2101	NUM
ftr-423	585	9	,	,	PUNCT
ftr-423	585	10	2106	2106	NUM
ftr-423	585	11	(	(	PUNCT
ftr-423	585	12	no	no	DET
ftr-423	585	13	estate	estate	NOUN
ftr-423	585	14	tax	tax	NOUN
ftr-423	585	15	imposed	impose	VERB
ftr-423	585	16	on	on	ADP
ftr-423	585	17	an	an	DET
ftr-423	585	18	individual	individual	NOUN
ftr-423	585	19	who	who	PRON
ftr-423	585	20	is	be	AUX
ftr-423	585	21	not	not	PART
ftr-423	585	22	a	a	DET
ftr-423	585	23	citizen	citizen	NOUN
ftr-423	585	24	or	or	CCONJ
ftr-423	585	25	resident	resident	NOUN
ftr-423	585	26	of	of	ADP
ftr-423	585	27	the	the	DET
ftr-423	585	28	united	united	PROPN
ftr-423	585	29	states	states	PROPN
ftr-423	585	30	if	if	SCONJ
ftr-423	585	31	he	he	PRON
ftr-423	585	32	or	or	CCONJ
ftr-423	585	33	she	she	PRON
ftr-423	585	34	does	do	AUX
ftr-423	585	35	not	not	PART
ftr-423	585	36	own	own	VERB
ftr-423	585	37	property	property	NOUN
ftr-423	585	38	situated	situate	VERB
ftr-423	585	39	in	in	ADP
ftr-423	585	40	the	the	DET
ftr-423	585	41	united	united	PROPN
ftr-423	585	42	states	states	PROPN
ftr-423	585	43	)	)	PUNCT
ftr-423	585	44	.	.	PUNCT
ftr-423	586	1	98	98	NUM
ftr-423	586	2	.	.	PUNCT
ftr-423	586	3	irc	irc	PROPN
ftr-423	586	4	§	§	PROPN
ftr-423	586	5	§	§	PROPN
ftr-423	586	6	2056(a	2056(a	NUM
ftr-423	586	7	)	)	PUNCT
ftr-423	586	8	,	,	PUNCT
ftr-423	586	9	2523(a	2523(a	NUM
ftr-423	586	10	)	)	PUNCT
ftr-423	586	11	;	;	PUNCT
ftr-423	587	1	treas	treas	PROPN
ftr-423	587	2	.	.	PUNCT
ftr-423	588	1	reg	reg	PROPN
ftr-423	588	2	.	.	PUNCT
ftr-423	589	1	§	§	PROPN
ftr-423	589	2	§	§	PROPN
ftr-423	589	3	20.2056(a)-1	20.2056(a)-1	PROPN
ftr-423	589	4	,	,	PUNCT
ftr-423	589	5	25.2523(a)-1	25.2523(a)-1	NOUN
ftr-423	589	6	.	.	PUNCT
ftr-423	590	1	professor	professor	NOUN
ftr-423	590	2	willbanks	willbank	NOUN
ftr-423	590	3	describes	describe	VERB
ftr-423	590	4	survivorship	survivorship	NOUN
ftr-423	590	5	in	in	ADP
ftr-423	590	6	the	the	DET
ftr-423	590	7	estate	estate	NOUN
ftr-423	590	8	tax	tax	NOUN
ftr-423	590	9	context	context	NOUN
ftr-423	590	10	as	as	ADP
ftr-423	590	11	a	a	DET
ftr-423	590	12	separate	separate	ADJ
ftr-423	590	13	requirement	requirement	NOUN
ftr-423	590	14	.	.	PUNCT
ftr-423	591	1	willbanks	willbank	NOUN
ftr-423	591	2	,	,	PUNCT
ftr-423	591	3	supra	supra	PROPN
ftr-423	591	4	note	note	NOUN
ftr-423	591	5	54	54	NUM
ftr-423	591	6	,	,	PUNCT
ftr-423	591	7	at	at	ADP
ftr-423	591	8	457	457	NUM
ftr-423	591	9	-	-	SYM
ftr-423	591	10	58	58	NUM
ftr-423	591	11	.	.	PUNCT
ftr-423	592	1	99	99	NUM
ftr-423	592	2	.	.	PUNCT
ftr-423	592	3	willbanks	willbank	NOUN
ftr-423	592	4	,	,	PUNCT
ftr-423	592	5	supra	supra	PROPN
ftr-423	592	6	note	note	NOUN
ftr-423	592	7	54	54	NUM
ftr-423	592	8	,	,	PUNCT
ftr-423	592	9	at	at	ADP
ftr-423	592	10	459	459	NUM
ftr-423	592	11	.	.	PUNCT
ftr-423	593	1	see	see	VERB
ftr-423	593	2	also	also	ADV
ftr-423	593	3	irc	irc	ADV
ftr-423	593	4	§	§	PROPN
ftr-423	593	5	§	§	PROPN
ftr-423	593	6	2056(a	2056(a	NUM
ftr-423	593	7	)	)	PUNCT
ftr-423	593	8	;	;	PUNCT
ftr-423	594	1	treas	treas	PROPN
ftr-423	594	2	.	.	PUNCT
ftr-423	595	1	reg	reg	PROPN
ftr-423	595	2	.	.	PUNCT
ftr-423	596	1	§	§	PROPN
ftr-423	596	2	20.2056(a)-1	20.2056(a)-1	NUM
ftr-423	596	3	.	.	PROPN
ftr-423	596	4	100	100	NUM
ftr-423	596	5	.	.	PUNCT
ftr-423	597	1	willbanks	willbank	NOUN
ftr-423	597	2	,	,	PUNCT
ftr-423	597	3	supra	supra	PROPN
ftr-423	597	4	note	note	NOUN
ftr-423	597	5	54	54	NUM
ftr-423	597	6	,	,	PUNCT
ftr-423	597	7	at	at	ADP
ftr-423	597	8	459	459	NUM
ftr-423	597	9	.	.	PUNCT
ftr-423	598	1	t	t	AUX
ftr-423	598	2	his	his	PRON
ftr-423	598	3	rule	rule	NOUN
ftr-423	598	4	“	"	PUNCT
ftr-423	598	5	limits	limit	VERB
ftr-423	598	6	the	the	DET
ftr-423	598	7	amount	amount	NOUN
ftr-423	598	8	of	of	ADP
ftr-423	598	9	the	the	DET
ftr-423	598	10	marital	marital	ADJ
ftr-423	598	11	deduction	deduction	NOUN
ftr-423	598	12	to	to	ADP
ftr-423	598	13	the	the	DET
ftr-423	598	14	net	net	ADJ
ftr-423	598	15	value	value	NOUN
ftr-423	598	16	of	of	ADP
ftr-423	598	17	the	the	DET
ftr-423	598	18	property	property	NOUN
ftr-423	598	19	received	receive	VERB
ftr-423	598	20	by	by	ADP
ftr-423	598	21	the	the	DET
ftr-423	598	22	surviving	surviving	NOUN
ftr-423	598	23	spouse	spouse	NOUN
ftr-423	598	24	.	.	PUNCT
ftr-423	598	25	”	"	PUNCT
ftr-423	599	1	i	i	PRON
ftr-423	599	2	d.	d.	PROPN
ftr-423	599	3	see	see	VERB
ftr-423	599	4	also	also	ADV
ftr-423	599	5	irc	irc	VERB
ftr-423	599	6	2056(b)(4	2056(b)(4	NUM
ftr-423	599	7	)	)	PUNCT
ftr-423	599	8	(	(	PUNCT
ftr-423	599	9	calculation	calculation	NOUN
ftr-423	599	10	of	of	ADP
ftr-423	599	11	amount	amount	NOUN
ftr-423	599	12	of	of	ADP
ftr-423	599	13	property	property	NOUN
ftr-423	599	14	passing	pass	VERB
ftr-423	599	15	to	to	ADP
ftr-423	599	16	surviving	survive	VERB
ftr-423	599	17	spouse	spouse	NOUN
ftr-423	599	18	must	must	AUX
ftr-423	599	19	take	take	VERB
ftr-423	599	20	into	into	ADP
ftr-423	599	21	account	account	NOUN
ftr-423	599	22	the	the	DET
ftr-423	599	23	net	net	ADJ
ftr-423	599	24	property	property	NOUN
ftr-423	599	25	interest	interest	NOUN
ftr-423	599	26	passing	pass	VERB
ftr-423	599	27	to	to	ADP
ftr-423	599	28	the	the	DET
ftr-423	599	29	spouse	spouse	NOUN
ftr-423	599	30	)	)	PUNCT
ftr-423	599	31	.	.	PUNCT
ftr-423	600	1	101	101	NUM
ftr-423	600	2	.	.	PUNCT
ftr-423	601	1	the	the	DET
ftr-423	601	2	double	double	ADJ
ftr-423	601	3	negative	negative	NOUN
ftr-423	601	4	is	be	AUX
ftr-423	601	5	statutory	statutory	ADJ
ftr-423	601	6	.	.	PUNCT
ftr-423	602	1	irc	irc	PROPN
ftr-423	602	2	§	§	PROPN
ftr-423	602	3	§	§	PROPN
ftr-423	602	4	2056(b)(1	2056(b)(1	NUM
ftr-423	602	5	)	)	PUNCT
ftr-423	602	6	,	,	PUNCT
ftr-423	602	7	(	(	PUNCT
ftr-423	602	8	b)(7	b)(7	PROPN
ftr-423	602	9	)	)	PUNCT
ftr-423	602	10	,	,	PUNCT
ftr-423	602	11	2523(f)(1	2523(f)(1	NOUN
ftr-423	602	12	)	)	PUNCT
ftr-423	602	13	and	and	CCONJ
ftr-423	602	14	(	(	PUNCT
ftr-423	602	15	f)(2	f)(2	NOUN
ftr-423	602	16	)	)	PUNCT
ftr-423	602	17	.	.	PUNCT
ftr-423	603	1	see	see	VERB
ftr-423	603	2	willbanks	willbank	NOUN
ftr-423	603	3	,	,	PUNCT
ftr-423	603	4	supra	supra	PROPN
ftr-423	603	5	note	note	NOUN
ftr-423	603	6	54	54	NUM
ftr-423	603	7	,	,	PUNCT
ftr-423	603	8	at	at	ADP
ftr-423	603	9	464	464	NUM
ftr-423	603	10	,	,	PUNCT
ftr-423	603	11	467	467	NUM
ftr-423	603	12	-	-	SYM
ftr-423	603	13	68	68	NUM
ftr-423	603	14	,	,	PUNCT
ftr-423	603	15	473	473	NUM
ftr-423	603	16	-	-	SYM
ftr-423	603	17	92	92	NUM
ftr-423	603	18	.	.	PUNCT
ftr-423	604	1	102	102	NUM
ftr-423	604	2	.	.	PUNCT
ftr-423	605	1	see	see	VERB
ftr-423	605	2	,	,	PUNCT
ftr-423	605	3	e.g.	e.g.	ADV
ftr-423	605	4	,	,	PUNCT
ftr-423	605	5	priv	priv	NOUN
ftr-423	605	6	.	.	PUNCT
ftr-423	606	1	ltr	ltr	PROPN
ftr-423	606	2	.	.	PUNCT
ftr-423	607	1	rul	rul	PROPN
ftr-423	607	2	.	.	PUNCT
ftr-423	608	1	92	92	NUM
ftr-423	608	2	-	-	PUNCT
ftr-423	608	3	42	42	NUM
ftr-423	608	4	-	-	PUNCT
ftr-423	608	5	006	006	NUM
ftr-423	608	6	(	(	PUNCT
ftr-423	608	7	jul	jul	PROPN
ftr-423	608	8	.	.	PROPN
ftr-423	608	9	15	15	NUM
ftr-423	608	10	,	,	PUNCT
ftr-423	608	11	1992	1992	NUM
ftr-423	608	12	)	)	PUNCT
ftr-423	608	13	(	(	PUNCT
ftr-423	608	14	transfer	transfer	NOUN
ftr-423	608	15	of	of	ADP
ftr-423	608	16	life	life	NOUN
ftr-423	608	17	estate	estate	NOUN
ftr-423	608	18	in	in	ADP
ftr-423	608	19	art	art	NOUN
ftr-423	608	20	qualifies	qualifie	NOUN
ftr-423	608	21	as	as	ADP
ftr-423	608	22	qtip	qtip	NOUN
ftr-423	608	23	property	property	NOUN
ftr-423	608	24	)	)	PUNCT
ftr-423	608	25	.	.	PUNCT
ftr-423	609	1	private	private	ADJ
ftr-423	609	2	letter	letter	NOUN
ftr-423	609	3	rulings	ruling	NOUN
ftr-423	609	4	are	be	AUX
ftr-423	609	5	binding	bind	VERB
ftr-423	609	6	only	only	ADV
ftr-423	609	7	on	on	ADP
ftr-423	609	8	the	the	DET
ftr-423	609	9	requesting	request	VERB
ftr-423	609	10	taxpayer	taxpayer	NOUN
ftr-423	609	11	and	and	CCONJ
ftr-423	609	12	may	may	AUX
ftr-423	609	13	not	not	PART
ftr-423	609	14	be	be	AUX
ftr-423	609	15	relied	rely	VERB
ftr-423	609	16	on	on	ADP
ftr-423	609	17	as	as	ADP
ftr-423	609	18	precedent	precedent	NOUN
ftr-423	609	19	.	.	PUNCT
ftr-423	610	1	irc	irc	PROPN
ftr-423	610	2	§	§	PROPN
ftr-423	610	3	6110(k)(3	6110(k)(3	NOUN
ftr-423	610	4	)	)	PUNCT
ftr-423	610	5	.	.	PUNCT
ftr-423	611	1	between	between	ADP
ftr-423	611	2	spouses	spouse	NOUN
ftr-423	611	3	is	be	AUX
ftr-423	611	4	accomplished	accomplish	VERB
ftr-423	611	5	by	by	ADP
ftr-423	611	6	means	mean	NOUN
ftr-423	611	7	of	of	ADP
ftr-423	611	8	a	a	DET
ftr-423	611	9	tax	tax	NOUN
ftr-423	611	10	deduction	deduction	NOUN
ftr-423	611	11	.	.	PUNCT
ftr-423	612	1	in	in	ADP
ftr-423	612	2	calculating	calculate	VERB
ftr-423	612	3	the	the	DET
ftr-423	612	4	amount	amount	NOUN
ftr-423	612	5	of	of	ADP
ftr-423	612	6	total	total	ADJ
ftr-423	612	7	taxable	taxable	ADJ
ftr-423	612	8	gifts	gift	NOUN
ftr-423	612	9	,	,	PUNCT
ftr-423	612	10	a	a	DET
ftr-423	612	11	decedent	decedent	NOUN
ftr-423	612	12	’s	’s	PART
ftr-423	612	13	executor	executor	NOUN
ftr-423	612	14	or	or	CCONJ
ftr-423	612	15	a	a	DET
ftr-423	612	16	living	live	VERB
ftr-423	612	17	taxpayer	taxpayer	NOUN
ftr-423	612	18	,	,	PUNCT
ftr-423	612	19	as	as	SCONJ
ftr-423	612	20	the	the	DET
ftr-423	612	21	case	case	NOUN
ftr-423	612	22	may	may	AUX
ftr-423	612	23	be	be	AUX
ftr-423	612	24	,	,	PUNCT
ftr-423	612	25	may	may	AUX
ftr-423	612	26	deduct	deduct	VERB
ftr-423	612	27	all	all	DET
ftr-423	612	28	transfers	transfer	NOUN
ftr-423	612	29	to	to	ADP
ftr-423	612	30	a	a	DET
ftr-423	612	31	surviving	surviving	NOUN
ftr-423	612	32	spouse	spouse	NOUN
ftr-423	612	33	(	(	PUNCT
ftr-423	612	34	for	for	ADP
ftr-423	612	35	estate	estate	NOUN
ftr-423	612	36	tax	tax	NOUN
ftr-423	612	37	purposes	purpose	NOUN
ftr-423	612	38	)	)	PUNCT
ftr-423	612	39	or	or	CCONJ
ftr-423	612	40	a	a	DET
ftr-423	612	41	current	current	ADJ
ftr-423	612	42	spouse	spouse	NOUN
ftr-423	612	43	(	(	PUNCT
ftr-423	612	44	for	for	ADP
ftr-423	612	45	gift	gift	NOUN
ftr-423	612	46	tax	tax	NOUN
ftr-423	612	47	purposes	purpose	NOUN
ftr-423	612	48	)	)	PUNCT
ftr-423	612	49	,	,	PUNCT
ftr-423	612	50	provided	provide	VERB
ftr-423	612	51	that	that	SCONJ
ftr-423	612	52	certain	certain	ADJ
ftr-423	612	53	requirements	requirement	NOUN
ftr-423	612	54	are	be	AUX
ftr-423	612	55	met	meet	VERB
ftr-423	612	56	.	.	PUNCT
ftr-423	613	1	the	the	DET
ftr-423	613	2	five	five	NUM
ftr-423	613	3	requirements	requirement	NOUN
ftr-423	613	4	are	be	AUX
ftr-423	613	5	:	:	PUNCT
ftr-423	613	6	(	(	PUNCT
ftr-423	613	7	1	1	X
ftr-423	613	8	)	)	PUNCT
ftr-423	613	9	the	the	DET
ftr-423	613	10	gross	gross	ADJ
ftr-423	613	11	estate	estate	NOUN
ftr-423	613	12	of	of	ADP
ftr-423	613	13	the	the	DET
ftr-423	613	14	decedent	decedent	NOUN
ftr-423	613	15	includes	include	VERB
ftr-423	613	16	the	the	DET
ftr-423	613	17	property	property	NOUN
ftr-423	613	18	with	with	ADP
ftr-423	613	19	respect	respect	NOUN
ftr-423	613	20	to	to	ADP
ftr-423	613	21	which	which	PRON
ftr-423	613	22	the	the	DET
ftr-423	613	23	marital	marital	ADJ
ftr-423	613	24	deduction	deduction	NOUN
ftr-423	613	25	is	be	AUX
ftr-423	613	26	sought.97	sought.97	NOUN
ftr-423	613	27	(	(	PUNCT
ftr-423	613	28	2	2	NUM
ftr-423	613	29	)	)	PUNCT
ftr-423	613	30	the	the	DET
ftr-423	613	31	recipient	recipient	NOUN
ftr-423	613	32	of	of	ADP
ftr-423	613	33	the	the	DET
ftr-423	613	34	property	property	NOUN
ftr-423	613	35	must	must	AUX
ftr-423	613	36	be	be	AUX
ftr-423	613	37	a	a	DET
ftr-423	613	38	surviving	surviving	NOUN
ftr-423	613	39	spouse	spouse	NOUN
ftr-423	613	40	or	or	CCONJ
ftr-423	613	41	a	a	DET
ftr-423	613	42	current	current	ADJ
ftr-423	613	43	spouse.98	spouse.98	NOUN
ftr-423	613	44	(	(	PUNCT
ftr-423	613	45	3	3	NUM
ftr-423	613	46	)	)	PUNCT
ftr-423	613	47	in	in	ADP
ftr-423	613	48	the	the	DET
ftr-423	613	49	case	case	NOUN
ftr-423	613	50	of	of	ADP
ftr-423	613	51	transfers	transfer	NOUN
ftr-423	613	52	at	at	ADP
ftr-423	613	53	death	death	NOUN
ftr-423	613	54	,	,	PUNCT
ftr-423	613	55	the	the	DET
ftr-423	613	56	property	property	NOUN
ftr-423	613	57	must	must	AUX
ftr-423	613	58	be	be	AUX
ftr-423	613	59	included	include	VERB
ftr-423	613	60	in	in	ADP
ftr-423	613	61	the	the	DET
ftr-423	613	62	decedent	decedent	NOUN
ftr-423	613	63	’s	’s	PART
ftr-423	613	64	gross	gross	ADJ
ftr-423	613	65	estate	estate	NOUN
ftr-423	613	66	for	for	ADP
ftr-423	613	67	federal	federal	ADJ
ftr-423	613	68	estate	estate	NOUN
ftr-423	613	69	tax	tax	NOUN
ftr-423	613	70	purposes.99	purposes.99	NOUN
ftr-423	613	71	(	(	PUNCT
ftr-423	613	72	4	4	X
ftr-423	613	73	)	)	PUNCT
ftr-423	613	74	the	the	DET
ftr-423	613	75	property	property	NOUN
ftr-423	613	76	must	must	AUX
ftr-423	613	77	“	"	PUNCT
ftr-423	613	78	pass	pass	VERB
ftr-423	613	79	”	"	PUNCT
ftr-423	613	80	from	from	ADP
ftr-423	613	81	the	the	DET
ftr-423	613	82	decedent	decedent	NOUN
ftr-423	613	83	/	/	SYM
ftr-423	613	84	transferor	transferor	NOUN
ftr-423	613	85	to	to	ADP
ftr-423	613	86	the	the	DET
ftr-423	613	87	surviving	surviving	NOUN
ftr-423	613	88	spouse	spouse	NOUN
ftr-423	613	89	or	or	CCONJ
ftr-423	613	90	the	the	DET
ftr-423	613	91	current	current	ADJ
ftr-423	613	92	spouse.100	spouse.100	NOUN
ftr-423	613	93	(	(	PUNCT
ftr-423	613	94	5	5	NUM
ftr-423	613	95	)	)	PUNCT
ftr-423	613	96	the	the	DET
ftr-423	613	97	interest	interest	NOUN
ftr-423	613	98	may	may	AUX
ftr-423	613	99	not	not	PART
ftr-423	613	100	be	be	AUX
ftr-423	613	101	a	a	DET
ftr-423	613	102	non	non	ADJ
ftr-423	613	103	-	-	ADJ
ftr-423	613	104	deductible	deductible	ADJ
ftr-423	613	105	terminable	terminable	ADJ
ftr-423	613	106	interest.101	interest.101	NOUN
ftr-423	613	107	the	the	DET
ftr-423	613	108	last	last	ADJ
ftr-423	613	109	of	of	ADP
ftr-423	613	110	these	these	PRON
ftr-423	613	111	,	,	PUNCT
ftr-423	613	112	the	the	DET
ftr-423	613	113	prohibition	prohibition	NOUN
ftr-423	613	114	on	on	ADP
ftr-423	613	115	non	non	ADJ
ftr-423	613	116	-	-	ADJ
ftr-423	613	117	deductible	deductible	ADJ
ftr-423	613	118	terminable	terminable	ADJ
ftr-423	613	119	interests	interest	NOUN
ftr-423	613	120	,	,	PUNCT
ftr-423	613	121	is	be	AUX
ftr-423	613	122	the	the	DET
ftr-423	613	123	source	source	NOUN
ftr-423	613	124	of	of	ADP
ftr-423	613	125	many	many	ADJ
ftr-423	613	126	significant	significant	ADJ
ftr-423	613	127	estate	estate	NOUN
ftr-423	613	128	and	and	CCONJ
ftr-423	613	129	gift	gift	NOUN
ftr-423	613	130	tax	tax	NOUN
ftr-423	613	131	controversies.102	controversies.102	NOUN
ftr-423	613	132	1	1	NUM
ftr-423	613	133	.	.	PUNCT
ftr-423	614	1	the	the	DET
ftr-423	614	2	terminable	terminable	ADJ
ftr-423	614	3	interest	interest	NOUN
ftr-423	614	4	rule	rule	NOUN
ftr-423	614	5	–	–	PUNCT
ftr-423	614	6	in	in	ADP
ftr-423	614	7	lay	lay	NOUN
ftr-423	614	8	terms	term	NOUN
ftr-423	614	9	the	the	DET
ftr-423	614	10	terminable	terminable	ADJ
ftr-423	614	11	interest	interest	NOUN
ftr-423	614	12	rule	rule	NOUN
ftr-423	614	13	provides	provide	VERB
ftr-423	614	14	that	that	SCONJ
ftr-423	614	15	only	only	ADV
ftr-423	614	16	an	an	DET
ftr-423	614	17	outright	outright	ADJ
ftr-423	614	18	transfer	transfer	NOUN
ftr-423	614	19	or	or	CCONJ
ftr-423	614	20	its	its	PRON
ftr-423	614	21	very	very	ADV
ftr-423	614	22	near	near	ADP
ftr-423	614	23	equivalent	equivalent	ADJ
ftr-423	614	24	will	will	AUX
ftr-423	614	25	qualify	qualify	VERB
ftr-423	614	26	for	for	ADP
ftr-423	614	27	the	the	DET
ftr-423	614	28	wealth	wealth	NOUN
ftr-423	614	29	transfer	transfer	NOUN
ftr-423	614	30	tax	tax	NOUN
ftr-423	614	31	marital	marital	ADJ
ftr-423	614	32	deduction	deduction	NOUN
ftr-423	614	33	.	.	PUNCT
ftr-423	615	1	in	in	ADP
ftr-423	615	2	technical	technical	ADJ
ftr-423	615	3	terms	term	NOUN
ftr-423	615	4	a	a	DET
ftr-423	615	5	terminable	terminable	ADJ
ftr-423	615	6	interest	interest	NOUN
ftr-423	615	7	is	be	AUX
ftr-423	615	8	one	one	NUM
ftr-423	615	9	“	"	PUNCT
ftr-423	615	10	which	which	PRON
ftr-423	615	11	will	will	AUX
ftr-423	615	12	terminate	terminate	VERB
ftr-423	615	13	or	or	CCONJ
ftr-423	615	14	fail	fail	VERB
ftr-423	615	15	on	on	ADP
ftr-423	615	16	the	the	DET
ftr-423	615	17	lapse	lapse	NOUN
ftr-423	615	18	of	of	ADP
ftr-423	615	19	time	time	NOUN
ftr-423	615	20	or	or	CCONJ
ftr-423	615	21	2004	2004	NUM
ftr-423	615	22	one	one	NUM
ftr-423	615	23	flesh	flesh	NOUN
ftr-423	615	24	,	,	PUNCT
ftr-423	615	25	two	two	NUM
ftr-423	615	26	taxpayers	taxpayer	NOUN
ftr-423	615	27	777	777	NUM
ftr-423	615	28	103	103	NUM
ftr-423	615	29	.	.	PUNCT
ftr-423	616	1	treas	treas	PROPN
ftr-423	616	2	.	.	PUNCT
ftr-423	617	1	reg	reg	PROPN
ftr-423	617	2	.	.	PUNCT
ftr-423	618	1	§	§	PROPN
ftr-423	618	2	20.2056(b)-1(b	20.2056(b)-1(b	PROPN
ftr-423	618	3	)	)	PUNCT
ftr-423	618	4	.	.	PUNCT
ftr-423	619	1	see	see	VERB
ftr-423	619	2	also	also	ADV
ftr-423	619	3	irc	irc	PROPN
ftr-423	619	4	§	§	PROPN
ftr-423	619	5	2056(b)(1	2056(b)(1	NUM
ftr-423	619	6	)	)	PUNCT
ftr-423	619	7	(	(	PUNCT
ftr-423	619	8	“	"	PUNCT
ftr-423	619	9	where	where	SCONJ
ftr-423	619	10	,	,	PUNCT
ftr-423	619	11	on	on	ADP
ftr-423	619	12	the	the	DET
ftr-423	619	13	lapse	lapse	NOUN
ftr-423	619	14	of	of	ADP
ftr-423	619	15	time	time	NOUN
ftr-423	619	16	,	,	PUNCT
ftr-423	619	17	on	on	ADP
ftr-423	619	18	the	the	DET
ftr-423	619	19	occurrence	occurrence	NOUN
ftr-423	619	20	of	of	ADP
ftr-423	619	21	an	an	DET
ftr-423	619	22	event	event	NOUN
ftr-423	619	23	or	or	CCONJ
ftr-423	619	24	contingency	contingency	NOUN
ftr-423	619	25	,	,	PUNCT
ftr-423	619	26	or	or	CCONJ
ftr-423	619	27	on	on	ADP
ftr-423	619	28	the	the	DET
ftr-423	619	29	failure	failure	NOUN
ftr-423	619	30	of	of	ADP
ftr-423	619	31	an	an	DET
ftr-423	619	32	event	event	NOUN
ftr-423	619	33	or	or	CCONJ
ftr-423	619	34	contingency	contingency	NOUN
ftr-423	619	35	to	to	PART
ftr-423	619	36	occur	occur	VERB
ftr-423	619	37	,	,	PUNCT
ftr-423	619	38	an	an	DET
ftr-423	619	39	interest	interest	NOUN
ftr-423	619	40	passing	pass	VERB
ftr-423	619	41	to	to	ADP
ftr-423	619	42	the	the	DET
ftr-423	619	43	surviving	surviving	NOUN
ftr-423	619	44	spouse	spouse	NOUN
ftr-423	619	45	will	will	AUX
ftr-423	619	46	terminate	terminate	VERB
ftr-423	619	47	or	or	CCONJ
ftr-423	619	48	fail	fail	VERB
ftr-423	619	49	,	,	PUNCT
ftr-423	619	50	no	no	DET
ftr-423	619	51	deduction	deduction	NOUN
ftr-423	619	52	shall	shall	AUX
ftr-423	619	53	be	be	AUX
ftr-423	619	54	allowed	allow	VERB
ftr-423	619	55	.	.	PUNCT
ftr-423	619	56	”	"	PUNCT
ftr-423	619	57	)	)	PUNCT
ftr-423	619	58	.	.	PUNCT
ftr-423	620	1	104	104	NUM
ftr-423	620	2	.	.	PUNCT
ftr-423	620	3	irc	irc	PROPN
ftr-423	620	4	§	§	PROPN
ftr-423	620	5	§	§	PROPN
ftr-423	620	6	2056(b)(1	2056(b)(1	NUM
ftr-423	620	7	)	)	PUNCT
ftr-423	620	8	,	,	PUNCT
ftr-423	620	9	2523(b)(1	2523(b)(1	NOUN
ftr-423	620	10	)	)	PUNCT
ftr-423	620	11	(	(	PUNCT
ftr-423	620	12	no	no	DET
ftr-423	620	13	deduction	deduction	NOUN
ftr-423	620	14	for	for	ADP
ftr-423	620	15	interests	interest	NOUN
ftr-423	620	16	that	that	PRON
ftr-423	620	17	expire	expire	VERB
ftr-423	620	18	upon	upon	SCONJ
ftr-423	620	19	lapse	lapse	NOUN
ftr-423	620	20	of	of	ADP
ftr-423	620	21	time	time	NOUN
ftr-423	620	22	)	)	PUNCT
ftr-423	620	23	.	.	PUNCT
ftr-423	621	1	105	105	NUM
ftr-423	621	2	.	.	PUNCT
ftr-423	622	1	this	this	PRON
ftr-423	622	2	assumes	assume	VERB
ftr-423	622	3	that	that	SCONJ
ftr-423	622	4	wife	wife	NOUN
ftr-423	622	5	is	be	AUX
ftr-423	622	6	a	a	DET
ftr-423	622	7	united	united	ADJ
ftr-423	622	8	states	states	PROPN
ftr-423	622	9	citizen	citizen	PROPN
ftr-423	622	10	.	.	PUNCT
ftr-423	623	1	see	see	VERB
ftr-423	623	2	irc	irc	PROPN
ftr-423	623	3	§	§	PROPN
ftr-423	623	4	2523(i	2523(i	PROPN
ftr-423	623	5	)	)	PUNCT
ftr-423	624	1	(	(	PUNCT
ftr-423	624	2	disallowance	disallowance	NOUN
ftr-423	624	3	of	of	ADP
ftr-423	624	4	marital	marital	ADJ
ftr-423	624	5	deduction	deduction	NOUN
ftr-423	624	6	in	in	ADP
ftr-423	624	7	the	the	DET
ftr-423	624	8	case	case	NOUN
ftr-423	624	9	of	of	ADP
ftr-423	624	10	transfers	transfer	NOUN
ftr-423	624	11	to	to	ADP
ftr-423	624	12	a	a	DET
ftr-423	624	13	non	non	ADJ
ftr-423	624	14	-	-	ADJ
ftr-423	624	15	citizen	citizen	ADJ
ftr-423	624	16	spouse	spouse	NOUN
ftr-423	624	17	)	)	PUNCT
ftr-423	624	18	.	.	PUNCT
ftr-423	625	1	106	106	NUM
ftr-423	625	2	.	.	PUNCT
ftr-423	626	1	the	the	DET
ftr-423	626	2	examples	example	NOUN
ftr-423	626	3	in	in	ADP
ftr-423	626	4	this	this	DET
ftr-423	626	5	part	part	NOUN
ftr-423	626	6	i.a.1	i.a.1	NOUN
ftr-423	626	7	.	.	PUNCT
ftr-423	627	1	illustrate	illustrate	VERB
ftr-423	627	2	two	two	NUM
ftr-423	627	3	separate	separate	ADJ
ftr-423	627	4	transfers	transfer	NOUN
ftr-423	627	5	to	to	PART
ftr-423	627	6	which	which	PRON
ftr-423	627	7	the	the	DET
ftr-423	627	8	reciprocal	reciprocal	ADJ
ftr-423	627	9	trust	trust	NOUN
ftr-423	627	10	doctrine	doctrine	NOUN
ftr-423	627	11	would	would	AUX
ftr-423	627	12	not	not	PART
ftr-423	627	13	apply	apply	VERB
ftr-423	627	14	.	.	PUNCT
ftr-423	628	1	see	see	VERB
ftr-423	628	2	united	united	PROPN
ftr-423	628	3	states	states	PROPN
ftr-423	628	4	v.	v.	ADP
ftr-423	628	5	grace	grace	PROPN
ftr-423	628	6	’s	’s	PART
ftr-423	628	7	estate	estate	NOUN
ftr-423	628	8	,	,	PUNCT
ftr-423	628	9	395	395	NUM
ftr-423	628	10	u.s	u.s	PROPN
ftr-423	628	11	.	.	PROPN
ftr-423	628	12	316	316	NUM
ftr-423	628	13	(	(	PUNCT
ftr-423	628	14	1969	1969	NUM
ftr-423	628	15	)	)	PUNCT
ftr-423	628	16	;	;	PUNCT
ftr-423	628	17	lehman	lehman	PROPN
ftr-423	628	18	v.	v.	PROPN
ftr-423	628	19	commissioner	commissioner	PROPN
ftr-423	628	20	,	,	PUNCT
ftr-423	628	21	109	109	NUM
ftr-423	628	22	f.2d	f.2d	SYM
ftr-423	628	23	99	99	NUM
ftr-423	628	24	(	(	PUNCT
ftr-423	628	25	2d	2d	NUM
ftr-423	628	26	cir	cir	NOUN
ftr-423	628	27	.	.	PUNCT
ftr-423	628	28	1940	1940	NUM
ftr-423	628	29	)	)	PUNCT
ftr-423	628	30	,	,	PUNCT
ftr-423	628	31	cert	cert	PROPN
ftr-423	628	32	.	.	PUNCT
ftr-423	629	1	denied	deny	VERB
ftr-423	629	2	,	,	PUNCT
ftr-423	629	3	310	310	NUM
ftr-423	629	4	u.s	u.s	PROPN
ftr-423	629	5	.	.	PROPN
ftr-423	629	6	637	637	NUM
ftr-423	629	7	(	(	PUNCT
ftr-423	629	8	1940	1940	NUM
ftr-423	629	9	)	)	PUNCT
ftr-423	629	10	.	.	PUNCT
ftr-423	630	1	in	in	ADP
ftr-423	630	2	grace	grace	NOUN
ftr-423	630	3	,	,	PUNCT
ftr-423	630	4	the	the	DET
ftr-423	630	5	court	court	NOUN
ftr-423	630	6	ruled	rule	VERB
ftr-423	630	7	that	that	SCONJ
ftr-423	630	8	the	the	DET
ftr-423	630	9	value	value	NOUN
ftr-423	630	10	of	of	ADP
ftr-423	630	11	a	a	DET
ftr-423	630	12	trust	trust	NOUN
ftr-423	630	13	created	create	VERB
ftr-423	630	14	by	by	ADP
ftr-423	630	15	wife	wife	NOUN
ftr-423	630	16	is	be	AUX
ftr-423	630	17	includible	includible	ADJ
ftr-423	630	18	in	in	ADP
ftr-423	630	19	husband	husband	NOUN
ftr-423	630	20	’s	’s	PART
ftr-423	630	21	gross	gross	ADJ
ftr-423	630	22	estate	estate	NOUN
ftr-423	630	23	under	under	ADP
ftr-423	630	24	irc	irc	PROPN
ftr-423	630	25	§	§	PROPN
ftr-423	630	26	2036(a)(1	2036(a)(1	NOUN
ftr-423	630	27	)	)	PUNCT
ftr-423	630	28	where	where	SCONJ
ftr-423	630	29	husband	husband	NOUN
ftr-423	630	30	and	and	CCONJ
ftr-423	630	31	wife	wife	NOUN
ftr-423	630	32	created	create	VERB
ftr-423	630	33	“	"	PUNCT
ftr-423	630	34	crossed	cross	VERB
ftr-423	630	35	”	"	PUNCT
ftr-423	630	36	trusts	trust	NOUN
ftr-423	630	37	in	in	ADP
ftr-423	630	38	which	which	PRON
ftr-423	630	39	“	"	PUNCT
ftr-423	630	40	the	the	DET
ftr-423	630	41	trusts	trust	NOUN
ftr-423	630	42	[	[	X
ftr-423	630	43	are	be	AUX
ftr-423	630	44	]	]	X
ftr-423	630	45	interrelated	interrelated	ADJ
ftr-423	630	46	,	,	PUNCT
ftr-423	630	47	and	and	CCONJ
ftr-423	630	48	.	.	PUNCT
ftr-423	630	49	.	.	PUNCT
ftr-423	630	50	.	.	PUNCT
ftr-423	631	1	the	the	DET
ftr-423	631	2	arrangement	arrangement	NOUN
ftr-423	631	3	,	,	PUNCT
ftr-423	631	4	to	to	ADP
ftr-423	631	5	the	the	DET
ftr-423	631	6	extent	extent	NOUN
ftr-423	631	7	of	of	ADP
ftr-423	631	8	mutual	mutual	ADJ
ftr-423	631	9	value	value	NOUN
ftr-423	631	10	,	,	PUNCT
ftr-423	631	11	leaves	leave	VERB
ftr-423	631	12	the	the	DET
ftr-423	631	13	settlors	settlor	NOUN
ftr-423	631	14	in	in	ADP
ftr-423	631	15	approximately	approximately	ADV
ftr-423	631	16	the	the	DET
ftr-423	631	17	same	same	ADJ
ftr-423	631	18	economic	economic	ADJ
ftr-423	631	19	position	position	NOUN
ftr-423	631	20	as	as	SCONJ
ftr-423	631	21	they	they	PRON
ftr-423	631	22	would	would	AUX
ftr-423	631	23	have	have	AUX
ftr-423	631	24	been	be	AUX
ftr-423	631	25	in	in	ADP
ftr-423	631	26	had	have	AUX
ftr-423	631	27	they	they	PRON
ftr-423	631	28	created	create	VERB
ftr-423	631	29	the	the	DET
ftr-423	631	30	trusts	trust	NOUN
ftr-423	631	31	naming	name	VERB
ftr-423	631	32	themselves	themselves	PRON
ftr-423	631	33	as	as	ADP
ftr-423	631	34	life	life	NOUN
ftr-423	631	35	beneficiaries	beneficiary	NOUN
ftr-423	631	36	.	.	PUNCT
ftr-423	631	37	”	"	PUNCT
ftr-423	632	1	395	395	NUM
ftr-423	632	2	u.s	u.s	PROPN
ftr-423	632	3	.	.	PROPN
ftr-423	632	4	at	at	ADP
ftr-423	632	5	324	324	NUM
ftr-423	632	6	.	.	PUNCT
ftr-423	633	1	in	in	ADP
ftr-423	633	2	a	a	DET
ftr-423	633	3	recent	recent	ADJ
ftr-423	633	4	private	private	ADJ
ftr-423	633	5	letter	letter	NOUN
ftr-423	633	6	ruling	rule	VERB
ftr-423	633	7	the	the	DET
ftr-423	633	8	internal	internal	ADJ
ftr-423	633	9	revenue	revenue	NOUN
ftr-423	633	10	service	service	NOUN
ftr-423	633	11	offered	offer	VERB
ftr-423	633	12	further	further	ADJ
ftr-423	633	13	guidance	guidance	NOUN
ftr-423	633	14	on	on	ADP
ftr-423	633	15	the	the	DET
ftr-423	633	16	circumstances	circumstance	NOUN
ftr-423	633	17	in	in	ADP
ftr-423	633	18	which	which	PRON
ftr-423	633	19	the	the	DET
ftr-423	633	20	reciprocal	reciprocal	ADJ
ftr-423	633	21	trust	trust	NOUN
ftr-423	633	22	doctrine	doctrine	NOUN
ftr-423	633	23	will	will	AUX
ftr-423	633	24	apply	apply	VERB
ftr-423	633	25	.	.	PUNCT
ftr-423	634	1	see	see	VERB
ftr-423	634	2	priv	priv	NOUN
ftr-423	634	3	.	.	PUNCT
ftr-423	635	1	ltr	ltr	PROPN
ftr-423	635	2	.	.	PUNCT
ftr-423	635	3	rul	rul	PROPN
ftr-423	635	4	.	.	PUNCT
ftr-423	636	1	2004	2004	NUM
ftr-423	636	2	-	-	SYM
ftr-423	636	3	26	26	NUM
ftr-423	636	4	-	-	SYM
ftr-423	636	5	008	008	NUM
ftr-423	636	6	(	(	PUNCT
ftr-423	636	7	june	june	PROPN
ftr-423	636	8	25	25	NUM
ftr-423	636	9	,	,	PUNCT
ftr-423	636	10	2004	2004	NUM
ftr-423	636	11	)	)	PUNCT
ftr-423	637	1	(	(	PUNCT
ftr-423	637	2	ruling	rule	VERB
ftr-423	637	3	that	that	SCONJ
ftr-423	637	4	life	life	NOUN
ftr-423	637	5	insurance	insurance	NOUN
ftr-423	637	6	trusts	trust	NOUN
ftr-423	637	7	created	create	VERB
ftr-423	637	8	by	by	ADP
ftr-423	637	9	each	each	PRON
ftr-423	637	10	of	of	ADP
ftr-423	637	11	husband	husband	NOUN
ftr-423	637	12	and	and	CCONJ
ftr-423	637	13	wife	wife	NOUN
ftr-423	637	14	for	for	ADP
ftr-423	637	15	the	the	DET
ftr-423	637	16	other	other	ADJ
ftr-423	637	17	were	be	AUX
ftr-423	637	18	not	not	PART
ftr-423	637	19	interrelated	interrelated	ADJ
ftr-423	637	20	and	and	CCONJ
ftr-423	637	21	therefore	therefore	ADV
ftr-423	637	22	not	not	PART
ftr-423	637	23	subject	subject	VERB
ftr-423	637	24	to	to	ADP
ftr-423	637	25	the	the	DET
ftr-423	637	26	reciprocal	reciprocal	ADJ
ftr-423	637	27	trust	trust	NOUN
ftr-423	637	28	doctrine	doctrine	NOUN
ftr-423	637	29	)	)	PUNCT
ftr-423	637	30	.	.	PUNCT
ftr-423	638	1	private	private	ADJ
ftr-423	638	2	letter	letter	NOUN
ftr-423	638	3	rulings	ruling	NOUN
ftr-423	638	4	are	be	AUX
ftr-423	638	5	binding	bind	VERB
ftr-423	638	6	only	only	ADV
ftr-423	638	7	on	on	ADP
ftr-423	638	8	the	the	DET
ftr-423	638	9	requesting	request	VERB
ftr-423	638	10	taxpayer	taxpayer	NOUN
ftr-423	638	11	and	and	CCONJ
ftr-423	638	12	may	may	AUX
ftr-423	638	13	not	not	PART
ftr-423	638	14	be	be	AUX
ftr-423	638	15	relied	rely	VERB
ftr-423	638	16	on	on	ADP
ftr-423	638	17	as	as	ADP
ftr-423	638	18	precedent	precedent	NOUN
ftr-423	638	19	.	.	PUNCT
ftr-423	639	1	irc	irc	PROPN
ftr-423	639	2	§	§	PROPN
ftr-423	639	3	6110(k)(3	6110(k)(3	NOUN
ftr-423	639	4	)	)	PUNCT
ftr-423	639	5	.	.	PUNCT
ftr-423	640	1	nevertheless	nevertheless	ADV
ftr-423	640	2	,	,	PUNCT
ftr-423	640	3	private	private	ADJ
ftr-423	640	4	letter	letter	NOUN
ftr-423	640	5	rulings	ruling	NOUN
ftr-423	640	6	may	may	AUX
ftr-423	640	7	provide	provide	VERB
ftr-423	640	8	insight	insight	NOUN
ftr-423	640	9	into	into	ADP
ftr-423	640	10	the	the	DET
ftr-423	640	11	internal	internal	ADJ
ftr-423	640	12	revenue	revenue	NOUN
ftr-423	640	13	service	service	NOUN
ftr-423	640	14	’s	’s	PART
ftr-423	640	15	approach	approach	NOUN
ftr-423	640	16	to	to	ADP
ftr-423	640	17	a	a	DET
ftr-423	640	18	particular	particular	ADJ
ftr-423	640	19	issue	issue	NOUN
ftr-423	640	20	.	.	PUNCT
ftr-423	641	1	for	for	ADP
ftr-423	641	2	further	further	ADJ
ftr-423	641	3	analysis	analysis	NOUN
ftr-423	641	4	of	of	ADP
ftr-423	641	5	the	the	DET
ftr-423	641	6	reciprocal	reciprocal	ADJ
ftr-423	641	7	trust	trust	NOUN
ftr-423	641	8	doctrine	doctrine	NOUN
ftr-423	641	9	,	,	PUNCT
ftr-423	641	10	see	see	VERB
ftr-423	641	11	elena	elena	PROPN
ftr-423	641	12	marty	marty	PROPN
ftr-423	641	13	-	-	PUNCT
ftr-423	641	14	nelson	nelson	PROPN
ftr-423	641	15	,	,	PUNCT
ftr-423	641	16	taxing	tax	VERB
ftr-423	641	17	reciprocal	reciprocal	ADJ
ftr-423	641	18	trusts	trust	NOUN
ftr-423	641	19	,	,	PUNCT
ftr-423	641	20	75	75	NUM
ftr-423	641	21	n.c	n.c	PROPN
ftr-423	641	22	.	.	PROPN
ftr-423	641	23	l.	l.	PROPN
ftr-423	641	24	rev	rev	PROPN
ftr-423	641	25	.	.	PROPN
ftr-423	641	26	1781	1781	NUM
ftr-423	641	27	(	(	PUNCT
ftr-423	641	28	1997	1997	NUM
ftr-423	641	29	)	)	PUNCT
ftr-423	641	30	;	;	PUNCT
ftr-423	641	31	timothy	timothy	PROPN
ftr-423	641	32	p.	p.	PROPN
ftr-423	641	33	o’sullivan	o’sullivan	PROPN
ftr-423	641	34	&	&	CCONJ
ftr-423	641	35	stewart	stewart	PROPN
ftr-423	641	36	t.	t.	PROPN
ftr-423	641	37	weaver	weaver	PROPN
ftr-423	641	38	,	,	PUNCT
ftr-423	641	39	using	use	VERB
ftr-423	641	40	two	two	NUM
ftr-423	641	41	trusts	trust	NOUN
ftr-423	641	42	w	w	PROPN
ftr-423	641	43	ith	ith	PROPN
ftr-423	641	44	reciprocal	reciprocal	PROPN
ftr-423	641	45	spousal	spousal	PROPN
ftr-423	641	46	general	general	ADJ
ftr-423	641	47	powers	power	NOUN
ftr-423	641	48	of	of	ADP
ftr-423	641	49	appointment	appointment	NOUN
ftr-423	641	50	,	,	PUNCT
ftr-423	641	51	30	30	NUM
ftr-423	641	52	est	est	X
ftr-423	641	53	.	.	PUNCT
ftr-423	642	1	plan	plan	NOUN
ftr-423	642	2	.	.	PUNCT
ftr-423	643	1	283	283	NUM
ftr-423	643	2	(	(	PUNCT
ftr-423	643	3	june	june	PROPN
ftr-423	643	4	,	,	PUNCT
ftr-423	643	5	2003	2003	NUM
ftr-423	643	6	)	)	PUNCT
ftr-423	643	7	.	.	PUNCT
ftr-423	644	1	107	107	NUM
ftr-423	644	2	.	.	PUNCT
ftr-423	645	1	irc	irc	PROPN
ftr-423	645	2	§	§	PROPN
ftr-423	645	3	§	§	PROPN
ftr-423	645	4	2056(b)(1	2056(b)(1	NUM
ftr-423	645	5	)	)	PUNCT
ftr-423	645	6	,	,	PUNCT
ftr-423	645	7	2523(b)(1	2523(b)(1	NOUN
ftr-423	645	8	)	)	PUNCT
ftr-423	645	9	(	(	PUNCT
ftr-423	645	10	no	no	DET
ftr-423	645	11	deduction	deduction	NOUN
ftr-423	645	12	for	for	ADP
ftr-423	645	13	interests	interest	NOUN
ftr-423	645	14	that	that	PRON
ftr-423	645	15	terminate	terminate	VERB
ftr-423	645	16	upon	upon	SCONJ
ftr-423	645	17	a	a	DET
ftr-423	645	18	certain	certain	ADJ
ftr-423	645	19	event	event	NOUN
ftr-423	645	20	or	or	CCONJ
ftr-423	645	21	contingency	contingency	NOUN
ftr-423	645	22	)	)	PUNCT
ftr-423	645	23	.	.	PUNCT
ftr-423	646	1	other	other	ADJ
ftr-423	646	2	terminable	terminable	ADJ
ftr-423	646	3	interests	interest	NOUN
ftr-423	646	4	include	include	VERB
ftr-423	646	5	annuities	annuity	NOUN
ftr-423	646	6	,	,	PUNCT
ftr-423	646	7	patents	patent	NOUN
ftr-423	646	8	and	and	CCONJ
ftr-423	646	9	copyrights	copyright	NOUN
ftr-423	646	10	.	.	PUNCT
ftr-423	647	1	treas	treas	PROPN
ftr-423	647	2	.	.	PUNCT
ftr-423	648	1	reg	reg	PROPN
ftr-423	648	2	.	.	PUNCT
ftr-423	649	1	§	§	PROPN
ftr-423	649	2	§	§	PROPN
ftr-423	649	3	20.2056(b)-1(b	20.2056(b)-1(b	PROPN
ftr-423	649	4	)	)	PUNCT
ftr-423	649	5	,	,	PUNCT
ftr-423	649	6	25.2523(b)-1(a)(3	25.2523(b)-1(a)(3	NUM
ftr-423	649	7	)	)	PUNCT
ftr-423	649	8	.	.	PUNCT
ftr-423	650	1	on	on	ADP
ftr-423	650	2	the	the	DET
ftr-423	650	3	occurrence	occurrence	NOUN
ftr-423	650	4	or	or	CCONJ
ftr-423	650	5	the	the	DET
ftr-423	650	6	failure	failure	NOUN
ftr-423	650	7	to	to	PART
ftr-423	650	8	occur	occur	VERB
ftr-423	650	9	of	of	ADP
ftr-423	650	10	some	some	DET
ftr-423	650	11	contingency	contingency	NOUN
ftr-423	650	12	.	.	PUNCT
ftr-423	650	13	”103	”103	PUNCT
ftr-423	650	14	conversely	conversely	ADV
ftr-423	650	15	a	a	DET
ftr-423	650	16	non	non	ADJ
ftr-423	650	17	-	-	ADJ
ftr-423	650	18	terminable	terminable	ADJ
ftr-423	650	19	interest	interest	NOUN
ftr-423	650	20	is	be	AUX
ftr-423	650	21	one	one	NUM
ftr-423	650	22	,	,	PUNCT
ftr-423	650	23	like	like	ADP
ftr-423	650	24	outright	outright	ADJ
ftr-423	650	25	ownership	ownership	NOUN
ftr-423	650	26	,	,	PUNCT
ftr-423	650	27	that	that	PRON
ftr-423	650	28	will	will	AUX
ftr-423	650	29	not	not	PART
ftr-423	650	30	terminate	terminate	VERB
ftr-423	650	31	or	or	CCONJ
ftr-423	650	32	fail	fail	VERB
ftr-423	650	33	on	on	ADP
ftr-423	650	34	the	the	DET
ftr-423	650	35	lapse	lapse	NOUN
ftr-423	650	36	of	of	ADP
ftr-423	650	37	time	time	NOUN
ftr-423	650	38	or	or	CCONJ
ftr-423	650	39	on	on	ADP
ftr-423	650	40	the	the	DET
ftr-423	650	41	occurrence	occurrence	NOUN
ftr-423	650	42	or	or	CCONJ
ftr-423	650	43	the	the	DET
ftr-423	650	44	failure	failure	NOUN
ftr-423	650	45	to	to	PART
ftr-423	650	46	occur	occur	VERB
ftr-423	650	47	of	of	ADP
ftr-423	650	48	some	some	DET
ftr-423	650	49	contingency	contingency	NOUN
ftr-423	650	50	.	.	PUNCT
ftr-423	651	1	two	two	NUM
ftr-423	651	2	examples	example	NOUN
ftr-423	651	3	illustrate	illustrate	VERB
ftr-423	651	4	this	this	DET
ftr-423	651	5	rule	rule	NOUN
ftr-423	651	6	.	.	PUNCT
ftr-423	652	1	first	first	ADV
ftr-423	652	2	assume	assume	VERB
ftr-423	652	3	that	that	SCONJ
ftr-423	652	4	husband	husband	NOUN
ftr-423	652	5	transfers	transfer	NOUN
ftr-423	652	6	to	to	PART
ftr-423	652	7	wife	wife	VERB
ftr-423	652	8	a	a	DET
ftr-423	652	9	life	life	NOUN
ftr-423	652	10	estate	estate	NOUN
ftr-423	652	11	in	in	ADP
ftr-423	652	12	blackacre	blackacre	NOUN
ftr-423	652	13	.	.	PUNCT
ftr-423	653	1	because	because	SCONJ
ftr-423	653	2	wife	wife	NOUN
ftr-423	653	3	’s	’s	PART
ftr-423	653	4	interest	interest	NOUN
ftr-423	653	5	in	in	ADP
ftr-423	653	6	the	the	DET
ftr-423	653	7	life	life	NOUN
ftr-423	653	8	estate	estate	NOUN
ftr-423	653	9	expires	expire	VERB
ftr-423	653	10	upon	upon	SCONJ
ftr-423	653	11	her	her	PRON
ftr-423	653	12	death	death	NOUN
ftr-423	653	13	,	,	PUNCT
ftr-423	653	14	husband	husband	NOUN
ftr-423	653	15	’s	’s	PART
ftr-423	653	16	transfer	transfer	NOUN
ftr-423	653	17	does	do	AUX
ftr-423	653	18	not	not	PART
ftr-423	653	19	qualify	qualify	VERB
ftr-423	653	20	for	for	ADP
ftr-423	653	21	the	the	DET
ftr-423	653	22	gift	gift	NOUN
ftr-423	653	23	tax	tax	NOUN
ftr-423	653	24	marital	marital	ADJ
ftr-423	653	25	deduction.104	deduction.104	NOUN
ftr-423	653	26	if	if	SCONJ
ftr-423	653	27	husband	husband	NOUN
ftr-423	653	28	transfers	transfer	VERB
ftr-423	653	29	blackacre	blackacre	VERB
ftr-423	653	30	to	to	ADP
ftr-423	653	31	wife	wife	NOUN
ftr-423	653	32	outright	outright	ADV
ftr-423	653	33	,	,	PUNCT
ftr-423	653	34	however	however	ADV
ftr-423	653	35	,	,	PUNCT
ftr-423	653	36	the	the	DET
ftr-423	653	37	transfer	transfer	NOUN
ftr-423	653	38	does	do	AUX
ftr-423	653	39	qualify	qualify	VERB
ftr-423	653	40	for	for	ADP
ftr-423	653	41	the	the	DET
ftr-423	653	42	marital	marital	ADJ
ftr-423	653	43	deduction.105	deduction.105	NOUN
ftr-423	653	44	unlike	unlike	ADP
ftr-423	653	45	a	a	DET
ftr-423	653	46	life	life	NOUN
ftr-423	653	47	estate	estate	NOUN
ftr-423	653	48	,	,	PUNCT
ftr-423	653	49	outright	outright	ADJ
ftr-423	653	50	ownership	ownership	NOUN
ftr-423	653	51	does	do	AUX
ftr-423	653	52	not	not	PART
ftr-423	653	53	expire	expire	VERB
ftr-423	653	54	upon	upon	SCONJ
ftr-423	653	55	wife	wife	NOUN
ftr-423	653	56	’s	’s	PART
ftr-423	653	57	death	death	NOUN
ftr-423	653	58	,	,	PUNCT
ftr-423	653	59	insofar	insofar	ADV
ftr-423	653	60	as	as	SCONJ
ftr-423	653	61	she	she	PRON
ftr-423	653	62	may	may	AUX
ftr-423	653	63	transfer	transfer	VERB
ftr-423	653	64	blackacre	blackacre	NOUN
ftr-423	653	65	to	to	ADP
ftr-423	653	66	designated	designate	VERB
ftr-423	653	67	beneficiaries	beneficiary	NOUN
ftr-423	653	68	or	or	CCONJ
ftr-423	653	69	heirs	heir	NOUN
ftr-423	653	70	at	at	ADP
ftr-423	653	71	her	her	PRON
ftr-423	653	72	death	death	NOUN
ftr-423	653	73	.	.	PUNCT
ftr-423	654	1	a	a	DET
ftr-423	654	2	term	term	NOUN
ftr-423	654	3	of	of	ADP
ftr-423	654	4	years	year	NOUN
ftr-423	654	5	is	be	AUX
ftr-423	654	6	a	a	DET
ftr-423	654	7	second	second	ADJ
ftr-423	654	8	example	example	NOUN
ftr-423	654	9	of	of	ADP
ftr-423	654	10	a	a	DET
ftr-423	654	11	terminable	terminable	ADJ
ftr-423	654	12	interest	interest	NOUN
ftr-423	654	13	that	that	PRON
ftr-423	654	14	does	do	AUX
ftr-423	654	15	not	not	PART
ftr-423	654	16	qualify	qualify	VERB
ftr-423	654	17	for	for	ADP
ftr-423	654	18	the	the	DET
ftr-423	654	19	marital	marital	ADJ
ftr-423	654	20	deduction	deduction	NOUN
ftr-423	654	21	.	.	PUNCT
ftr-423	655	1	assume	assume	VERB
ftr-423	655	2	that	that	SCONJ
ftr-423	655	3	wife	wife	NOUN
ftr-423	655	4	transfers	transfer	VERB
ftr-423	655	5	greenacre	greenacre	NOUN
ftr-423	655	6	to	to	ADP
ftr-423	655	7	husband	husband	NOUN
ftr-423	655	8	to	to	PART
ftr-423	655	9	use	use	VERB
ftr-423	655	10	and	and	CCONJ
ftr-423	655	11	enjoy	enjoy	VERB
ftr-423	655	12	until	until	SCONJ
ftr-423	655	13	daughter	daughter	NOUN
ftr-423	655	14	attains	attain	VERB
ftr-423	655	15	the	the	DET
ftr-423	655	16	age	age	NOUN
ftr-423	655	17	of	of	ADP
ftr-423	655	18	twenty	twenty	NUM
ftr-423	655	19	-	-	PUNCT
ftr-423	655	20	one	one	NUM
ftr-423	655	21	or	or	CCONJ
ftr-423	655	22	sooner	soon	ADJ
ftr-423	655	23	dies	die	VERB
ftr-423	655	24	.	.	PUNCT
ftr-423	656	1	if	if	SCONJ
ftr-423	656	2	daughter	daughter	NOUN
ftr-423	656	3	dies	die	VERB
ftr-423	656	4	before	before	ADP
ftr-423	656	5	her	her	PRON
ftr-423	656	6	twenty	twenty	NUM
ftr-423	656	7	-	-	PUNCT
ftr-423	656	8	first	first	ADJ
ftr-423	656	9	birthday	birthday	NOUN
ftr-423	656	10	,	,	PUNCT
ftr-423	656	11	greenacre	greenacre	PROPN
ftr-423	656	12	will	will	AUX
ftr-423	656	13	be	be	AUX
ftr-423	656	14	transferred	transfer	VERB
ftr-423	656	15	to	to	ADP
ftr-423	656	16	son	son	NOUN
ftr-423	656	17	.	.	PUNCT
ftr-423	657	1	if	if	SCONJ
ftr-423	657	2	daughter	daughter	NOUN
ftr-423	657	3	survives	survive	VERB
ftr-423	657	4	to	to	ADP
ftr-423	657	5	her	her	PRON
ftr-423	657	6	twenty	twenty	NUM
ftr-423	657	7	-	-	PUNCT
ftr-423	657	8	first	first	ADJ
ftr-423	657	9	birthday	birthday	NOUN
ftr-423	657	10	,	,	PUNCT
ftr-423	657	11	greenacre	greenacre	PROPN
ftr-423	657	12	will	will	AUX
ftr-423	657	13	be	be	AUX
ftr-423	657	14	transferred	transfer	VERB
ftr-423	657	15	to	to	ADP
ftr-423	657	16	daughter.106	daughter.106	NOUN
ftr-423	657	17	wife	wife	NOUN
ftr-423	657	18	’s	’s	PART
ftr-423	657	19	transfer	transfer	NOUN
ftr-423	657	20	of	of	ADP
ftr-423	657	21	time	time	NOUN
ftr-423	657	22	-	-	PUNCT
ftr-423	657	23	limited	limit	VERB
ftr-423	657	24	use	use	NOUN
ftr-423	657	25	and	and	CCONJ
ftr-423	657	26	enjoyment	enjoyment	NOUN
ftr-423	657	27	of	of	ADP
ftr-423	657	28	greenacre	greenacre	NOUN
ftr-423	657	29	to	to	ADP
ftr-423	657	30	husband	husband	NOUN
ftr-423	657	31	does	do	AUX
ftr-423	657	32	not	not	PART
ftr-423	657	33	qualify	qualify	VERB
ftr-423	657	34	for	for	ADP
ftr-423	657	35	the	the	DET
ftr-423	657	36	marital	marital	ADJ
ftr-423	657	37	deduction	deduction	NOUN
ftr-423	657	38	because	because	SCONJ
ftr-423	657	39	husband	husband	NOUN
ftr-423	657	40	’s	’s	PART
ftr-423	657	41	interest	interest	NOUN
ftr-423	657	42	will	will	AUX
ftr-423	657	43	be	be	AUX
ftr-423	657	44	defeated	defeat	VERB
ftr-423	657	45	at	at	ADP
ftr-423	657	46	daughter	daughter	NOUN
ftr-423	657	47	’s	’s	PART
ftr-423	657	48	twentyfirst	twentyfirst	ADJ
ftr-423	657	49	birthday	birthday	NOUN
ftr-423	657	50	or	or	CCONJ
ftr-423	657	51	earlier	early	ADJ
ftr-423	657	52	death.107	death.107	NOUN
ftr-423	657	53	in	in	ADP
ftr-423	657	54	contrast	contrast	NOUN
ftr-423	657	55	,	,	PUNCT
ftr-423	657	56	if	if	SCONJ
ftr-423	657	57	wife	wife	NOUN
ftr-423	657	58	gives	give	VERB
ftr-423	657	59	greenacre	greenacre	NOUN
ftr-423	657	60	to	to	ADP
ftr-423	657	61	husband	husband	NOUN
ftr-423	657	62	outright	outright	ADV
ftr-423	657	63	,	,	PUNCT
ftr-423	657	64	the	the	DET
ftr-423	657	65	transfer	transfer	NOUN
ftr-423	657	66	qualifies	qualify	VERB
ftr-423	657	67	for	for	ADP
ftr-423	657	68	the	the	DET
ftr-423	657	69	marital	marital	ADJ
ftr-423	657	70	deduction	deduction	NOUN
ftr-423	657	71	.	.	PUNCT
ftr-423	658	1	an	an	DET
ftr-423	658	2	outright	outright	ADJ
ftr-423	658	3	ownership	ownership	NOUN
ftr-423	658	4	778	778	NUM
ftr-423	658	5	florida	florida	PROPN
ftr-423	658	6	tax	tax	NOUN
ftr-423	658	7	review	review	NOUN
ftr-423	659	1	[	[	X
ftr-423	659	2	vol	vol	NOUN
ftr-423	659	3	.	.	PUNCT
ftr-423	659	4	6:8	6:8	NUM
ftr-423	659	5	108	108	NUM
ftr-423	659	6	.	.	PUNCT
ftr-423	660	1	treas	treas	PROPN
ftr-423	660	2	.	.	PUNCT
ftr-423	661	1	reg	reg	PROPN
ftr-423	661	2	.	.	PUNCT
ftr-423	662	1	§	§	PROPN
ftr-423	662	2	20.2056(b)-1(b	20.2056(b)-1(b	PROPN
ftr-423	662	3	)	)	PUNCT
ftr-423	662	4	.	.	PUNCT
ftr-423	663	1	see	see	VERB
ftr-423	663	2	also	also	ADV
ftr-423	663	3	irc	irc	PROPN
ftr-423	663	4	§	§	PROPN
ftr-423	663	5	2056(b)(1	2056(b)(1	NUM
ftr-423	663	6	)	)	PUNCT
ftr-423	663	7	(	(	PUNCT
ftr-423	663	8	“	"	PUNCT
ftr-423	663	9	where	where	SCONJ
ftr-423	663	10	,	,	PUNCT
ftr-423	663	11	on	on	ADP
ftr-423	663	12	the	the	DET
ftr-423	663	13	lapse	lapse	NOUN
ftr-423	663	14	of	of	ADP
ftr-423	663	15	time	time	NOUN
ftr-423	663	16	,	,	PUNCT
ftr-423	663	17	on	on	ADP
ftr-423	663	18	the	the	DET
ftr-423	663	19	occurrence	occurrence	NOUN
ftr-423	663	20	of	of	ADP
ftr-423	663	21	an	an	DET
ftr-423	663	22	event	event	NOUN
ftr-423	663	23	or	or	CCONJ
ftr-423	663	24	contingency	contingency	NOUN
ftr-423	663	25	,	,	PUNCT
ftr-423	663	26	or	or	CCONJ
ftr-423	663	27	on	on	ADP
ftr-423	663	28	the	the	DET
ftr-423	663	29	failure	failure	NOUN
ftr-423	663	30	of	of	ADP
ftr-423	663	31	an	an	DET
ftr-423	663	32	event	event	NOUN
ftr-423	663	33	or	or	CCONJ
ftr-423	663	34	contingency	contingency	NOUN
ftr-423	663	35	to	to	PART
ftr-423	663	36	occur	occur	VERB
ftr-423	663	37	,	,	PUNCT
ftr-423	663	38	an	an	DET
ftr-423	663	39	interest	interest	NOUN
ftr-423	663	40	passing	pass	VERB
ftr-423	663	41	to	to	ADP
ftr-423	663	42	the	the	DET
ftr-423	663	43	surviving	surviving	NOUN
ftr-423	663	44	spouse	spouse	NOUN
ftr-423	663	45	will	will	AUX
ftr-423	663	46	terminate	terminate	VERB
ftr-423	663	47	or	or	CCONJ
ftr-423	663	48	fail	fail	VERB
ftr-423	663	49	,	,	PUNCT
ftr-423	663	50	no	no	DET
ftr-423	663	51	deduction	deduction	NOUN
ftr-423	663	52	shall	shall	AUX
ftr-423	663	53	be	be	AUX
ftr-423	663	54	allowed	allow	VERB
ftr-423	663	55	.	.	PUNCT
ftr-423	663	56	”	"	PUNCT
ftr-423	663	57	)	)	PUNCT
ftr-423	663	58	.	.	PUNCT
ftr-423	664	1	109	109	NUM
ftr-423	664	2	.	.	PUNCT
ftr-423	664	3	irc	irc	PROPN
ftr-423	664	4	§	§	PROPN
ftr-423	664	5	§	§	PROPN
ftr-423	664	6	2056(b)(7)(a	2056(b)(7)(a	NUM
ftr-423	664	7	)	)	PUNCT
ftr-423	664	8	,	,	PUNCT
ftr-423	664	9	2523(f)(1	2523(f)(1	NOUN
ftr-423	664	10	)	)	PUNCT
ftr-423	664	11	.	.	PUNCT
ftr-423	665	1	110	110	NUM
ftr-423	665	2	.	.	PUNCT
ftr-423	665	3	irc	irc	PROPN
ftr-423	665	4	§	§	PROPN
ftr-423	665	5	2056(b)(7)(b)(i)(i	2056(b)(7)(b)(i)(i	NUM
ftr-423	665	6	)	)	PUNCT
ftr-423	665	7	.	.	PUNCT
ftr-423	666	1	111	111	NUM
ftr-423	666	2	.	.	PUNCT
ftr-423	667	1	irc	irc	PROPN
ftr-423	667	2	§	§	PROPN
ftr-423	667	3	2523(f)(2)(a	2523(f)(2)(a	NUM
ftr-423	667	4	)	)	PUNCT
ftr-423	667	5	.	.	PUNCT
ftr-423	668	1	112	112	NUM
ftr-423	668	2	.	.	PUNCT
ftr-423	668	3	irc	irc	VERB
ftr-423	668	4	§	§	PROPN
ftr-423	668	5	§	§	PROPN
ftr-423	668	6	2056(b)(7)(b)(i)(iii	2056(b)(7)(b)(i)(iii	NUM
ftr-423	668	7	)	)	PUNCT
ftr-423	668	8	,	,	PUNCT
ftr-423	668	9	2523(f)(2)(c	2523(f)(2)(c	NUM
ftr-423	668	10	)	)	PUNCT
ftr-423	668	11	.	.	PUNCT
ftr-423	669	1	113	113	NUM
ftr-423	669	2	.	.	PUNCT
ftr-423	670	1	irc	irc	VERB
ftr-423	670	2	§	§	PROPN
ftr-423	670	3	§	§	PROPN
ftr-423	670	4	2056(b)(7)(b)(i)(ii	2056(b)(7)(b)(i)(ii	NUM
ftr-423	670	5	)	)	PUNCT
ftr-423	670	6	,	,	PUNCT
ftr-423	670	7	(	(	PUNCT
ftr-423	670	8	ii)(i	ii)(i	PROPN
ftr-423	670	9	)	)	PUNCT
ftr-423	670	10	,	,	PUNCT
ftr-423	670	11	2523(f)(2)(b	2523(f)(2)(b	NUM
ftr-423	670	12	)	)	PUNCT
ftr-423	670	13	.	.	PUNCT
ftr-423	671	1	the	the	DET
ftr-423	671	2	surviving	surviving	NOUN
ftr-423	671	3	spouse	spouse	NOUN
ftr-423	671	4	must	must	AUX
ftr-423	671	5	have	have	VERB
ftr-423	671	6	the	the	DET
ftr-423	671	7	authority	authority	NOUN
ftr-423	671	8	to	to	PART
ftr-423	671	9	demand	demand	VERB
ftr-423	671	10	that	that	SCONJ
ftr-423	671	11	the	the	DET
ftr-423	671	12	trust	trust	NOUN
ftr-423	671	13	property	property	NOUN
ftr-423	671	14	be	be	AUX
ftr-423	671	15	made	make	VERB
ftr-423	671	16	productive	productive	ADJ
ftr-423	671	17	.	.	PUNCT
ftr-423	672	1	treas	treas	PROPN
ftr-423	672	2	.	.	PUNCT
ftr-423	673	1	reg	reg	PROPN
ftr-423	673	2	.	.	PUNCT
ftr-423	674	1	§	§	NOUN
ftr-423	674	2	20.2056(b)-7(h	20.2056(b)-7(h	NOUN
ftr-423	674	3	)	)	PUNCT
ftr-423	674	4	example	example	NOUN
ftr-423	675	1	2	2	NUM
ftr-423	675	2	.	.	NUM
ftr-423	675	3	114	114	NUM
ftr-423	675	4	.	.	PUNCT
ftr-423	676	1	irc	irc	PROPN
ftr-423	676	2	§	§	PROPN
ftr-423	676	3	§	§	PROPN
ftr-423	676	4	2056(b)(7)(b)(i)(ii	2056(b)(7)(b)(i)(ii	NUM
ftr-423	676	5	)	)	PUNCT
ftr-423	676	6	,	,	PUNCT
ftr-423	676	7	(	(	PUNCT
ftr-423	676	8	ii)(ii	ii)(ii	NOUN
ftr-423	676	9	)	)	PUNCT
ftr-423	676	10	,	,	PUNCT
ftr-423	676	11	2523(f)(2)(b	2523(f)(2)(b	NUM
ftr-423	676	12	)	)	PUNCT
ftr-423	676	13	.	.	PUNCT
ftr-423	677	1	a	a	DET
ftr-423	677	2	typical	typical	ADJ
ftr-423	677	3	qtip	qtip	NOUN
ftr-423	677	4	transfer	transfer	NOUN
ftr-423	677	5	is	be	AUX
ftr-423	677	6	made	make	VERB
ftr-423	677	7	by	by	ADP
ftr-423	677	8	means	mean	NOUN
ftr-423	677	9	of	of	ADP
ftr-423	677	10	a	a	DET
ftr-423	677	11	trust	trust	NOUN
ftr-423	677	12	that	that	PRON
ftr-423	677	13	requires	require	VERB
ftr-423	677	14	the	the	DET
ftr-423	677	15	trustee	trustee	NOUN
ftr-423	677	16	to	to	PART
ftr-423	677	17	pay	pay	VERB
ftr-423	677	18	all	all	DET
ftr-423	677	19	income	income	NOUN
ftr-423	677	20	at	at	ADP
ftr-423	677	21	least	least	ADJ
ftr-423	677	22	annually	annually	ADV
ftr-423	677	23	to	to	ADP
ftr-423	677	24	the	the	DET
ftr-423	677	25	spouse	spouse	NOUN
ftr-423	677	26	for	for	ADP
ftr-423	677	27	life	life	NOUN
ftr-423	677	28	,	,	PUNCT
ftr-423	677	29	with	with	ADP
ftr-423	677	30	discretionary	discretionary	ADJ
ftr-423	677	31	ab	ab	PROPN
ftr-423	677	32	ility	ility	NOUN
ftr-423	677	33	to	to	PART
ftr-423	677	34	invade	invade	VERB
ftr-423	677	35	principal	principal	NOUN
ftr-423	677	36	for	for	ADP
ftr-423	677	37	the	the	DET
ftr-423	677	38	benefit	benefit	NOUN
ftr-423	677	39	of	of	ADP
ftr-423	677	40	the	the	DET
ftr-423	677	41	spouse	spouse	NOUN
ftr-423	677	42	alone	alone	ADV
ftr-423	677	43	.	.	PUNCT
ftr-423	678	1	see	see	VERB
ftr-423	678	2	,	,	PUNCT
ftr-423	678	3	e.g.	e.g.	ADV
ftr-423	678	4	,	,	PUNCT
ftr-423	678	5	james	james	PROPN
ftr-423	678	6	s.	s.	PROPN
ftr-423	678	7	sligar	sligar	PROPN
ftr-423	678	8	&	&	CCONJ
ftr-423	678	9	bridget	bridget	PROPN
ftr-423	678	10	j.	j.	PROPN
ftr-423	678	11	crawford	crawford	PROPN
ftr-423	678	12	,	,	PUNCT
ftr-423	678	13	form	form	VERB
ftr-423	678	14	7	7	NUM
ftr-423	678	15	,	,	PUNCT
ftr-423	678	16	in	in	ADP
ftr-423	678	17	david	david	PROPN
ftr-423	678	18	westphall	westphall	PROPN
ftr-423	678	19	&	&	CCONJ
ftr-423	678	20	george	george	PROPN
ftr-423	678	21	mair	mair	PROPN
ftr-423	678	22	,	,	PUNCT
ftr-423	678	23	estate	estate	NOUN
ftr-423	678	24	planning	planning	NOUN
ftr-423	678	25	law	law	NOUN
ftr-423	678	26	and	and	CCONJ
ftr-423	678	27	taxation	taxation	NOUN
ftr-423	678	28	a-61(4th	a-61(4th	PROPN
ftr-423	678	29	ed	ed	NOUN
ftr-423	678	30	.	.	PROPN
ftr-423	678	31	2003	2003	NUM
ftr-423	678	32	)	)	PUNCT
ftr-423	678	33	.	.	PUNCT
ftr-423	679	1	the	the	DET
ftr-423	679	2	beneficiary	beneficiary	NOUN
ftr-423	679	3	-	-	PUNCT
ftr-423	679	4	spouse	spouse	NOUN
ftr-423	679	5	of	of	ADP
ftr-423	679	6	a	a	DET
ftr-423	679	7	qt	qt	NOUN
ftr-423	679	8	ip	ip	PROPN
ftr-423	679	9	trust	trust	NOUN
ftr-423	679	10	has	have	VERB
ftr-423	679	11	the	the	DET
ftr-423	679	12	right	right	NOUN
ftr-423	679	13	to	to	PART
ftr-423	679	14	demand	demand	VERB
ftr-423	679	15	that	that	SCONJ
ftr-423	679	16	the	the	DET
ftr-423	679	17	trust	trust	NOUN
ftr-423	679	18	property	property	NOUN
ftr-423	679	19	be	be	AUX
ftr-423	679	20	made	make	VERB
ftr-423	679	21	productive	productive	ADJ
ftr-423	679	22	(	(	PUNCT
ftr-423	679	23	or	or	CCONJ
ftr-423	679	24	sold	sell	VERB
ftr-423	679	25	and	and	CCONJ
ftr-423	679	26	reinvested	reinveste	VERB
ftr-423	679	27	in	in	ADP
ftr-423	679	28	productive	productive	ADJ
ftr-423	679	29	property	property	NOUN
ftr-423	679	30	)	)	PUNCT
ftr-423	679	31	.	.	PUNCT
ftr-423	680	1	treas	treas	PROPN
ftr-423	680	2	.	.	PUNCT
ftr-423	681	1	reg	reg	PROPN
ftr-423	681	2	.	.	PUNCT
ftr-423	682	1	§	§	NOUN
ftr-423	682	2	20.2056(b)-7(h	20.2056(b)-7(h	NOUN
ftr-423	682	3	)	)	PUNCT
ftr-423	682	4	example	example	NOUN
ftr-423	683	1	2	2	NUM
ftr-423	683	2	.	.	PUNCT
ftr-423	684	1	although	although	SCONJ
ftr-423	684	2	there	there	PRON
ftr-423	684	3	is	be	VERB
ftr-423	684	4	no	no	DET
ftr-423	684	5	case	case	NOUN
ftr-423	684	6	or	or	CCONJ
ftr-423	684	7	ruling	ruling	NOUN
ftr-423	684	8	that	that	PRON
ftr-423	684	9	indicates	indicate	VERB
ftr-423	684	10	the	the	DET
ftr-423	684	11	minimum	minimum	NOUN
ftr-423	684	12	amount	amount	NOUN
ftr-423	684	13	of	of	ADP
ftr-423	684	14	interest	interest	NOUN
ftr-423	684	15	that	that	PRON
ftr-423	684	16	trust	trust	NOUN
ftr-423	684	17	property	property	NOUN
ftr-423	684	18	must	must	AUX
ftr-423	684	19	earn	earn	VERB
ftr-423	684	20	to	to	PART
ftr-423	684	21	be	be	AUX
ftr-423	684	22	productive	productive	ADJ
ftr-423	684	23	,	,	PUNCT
ftr-423	684	24	the	the	DET
ftr-423	684	25	threshold	threshold	NOUN
ftr-423	684	26	probably	probably	ADV
ftr-423	684	27	is	be	AUX
ftr-423	684	28	as	as	ADV
ftr-423	684	29	little	little	ADJ
ftr-423	684	30	as	as	ADP
ftr-423	684	31	3	3	NUM
ftr-423	684	32	%	%	NOUN
ftr-423	684	33	per	per	ADP
ftr-423	684	34	annum	annum	NOUN
ftr-423	684	35	.	.	PUNCT
ftr-423	685	1	cf	cf	NOUN
ftr-423	685	2	.	.	PUNCT
ftr-423	686	1	treas	treas	PROPN
ftr-423	686	2	.	.	PUNCT
ftr-423	687	1	reg	reg	PROPN
ftr-423	687	2	.	.	PUNCT
ftr-423	688	1	§	§	PROPN
ftr-423	688	2	1.643(b)-1	1.643(b)-1	NUM
ftr-423	688	3	(	(	PUNCT
ftr-423	688	4	definition	definition	NOUN
ftr-423	688	5	of	of	ADP
ftr-423	688	6	income	income	NOUN
ftr-423	688	7	interest	interest	NOUN
ftr-423	688	8	for	for	ADP
ftr-423	688	9	purposes	purpose	NOUN
ftr-423	688	10	of	of	ADP
ftr-423	688	11	subparts	subpart	NOUN
ftr-423	688	12	a	a	DET
ftr-423	688	13	,	,	PUNCT
ftr-423	688	14	b	b	NOUN
ftr-423	688	15	,	,	PUNCT
ftr-423	688	16	c	c	PROPN
ftr-423	688	17	and	and	CCONJ
ftr-423	688	18	d	d	PROPN
ftr-423	688	19	of	of	ADP
ftr-423	688	20	part	part	NOUN
ftr-423	688	21	i	i	PROPN
ftr-423	688	22	of	of	ADP
ftr-423	688	23	subchapter	subchapter	NOUN
ftr-423	688	24	j	j	PROPN
ftr-423	688	25	of	of	ADP
ftr-423	688	26	the	the	DET
ftr-423	688	27	code	code	NOUN
ftr-423	688	28	governing	govern	VERB
ftr-423	688	29	income	income	NOUN
ftr-423	688	30	taxation	taxation	NOUN
ftr-423	688	31	of	of	ADP
ftr-423	688	32	estates	estate	NOUN
ftr-423	688	33	and	and	CCONJ
ftr-423	688	34	trusts	trust	NOUN
ftr-423	688	35	)	)	PUNCT
ftr-423	688	36	.	.	PUNCT
ftr-423	689	1	under	under	ADP
ftr-423	689	2	this	this	DET
ftr-423	689	3	regulation	regulation	NOUN
ftr-423	689	4	,	,	PUNCT
ftr-423	689	5	a	a	DET
ftr-423	689	6	3	3	NUM
ftr-423	689	7	%	%	NOUN
ftr-423	689	8	unitrust	unitrust	ADJ
ftr-423	689	9	payment	payment	NOUN
ftr-423	689	10	may	may	AUX
ftr-423	689	11	constitute	constitute	VERB
ftr-423	689	12	an	an	DET
ftr-423	689	13	“	"	PUNCT
ftr-423	689	14	income	income	NOUN
ftr-423	689	15	”	"	PUNCT
ftr-423	689	16	interest	interest	NOUN
ftr-423	689	17	for	for	ADP
ftr-423	689	18	purposes	purpose	NOUN
ftr-423	689	19	of	of	ADP
ftr-423	689	20	determining	determine	VERB
ftr-423	689	21	whether	whether	SCONJ
ftr-423	689	22	a	a	DET
ftr-423	689	23	trust	trust	NOUN
ftr-423	689	24	will	will	AUX
ftr-423	689	25	be	be	AUX
ftr-423	689	26	treated	treat	VERB
ftr-423	689	27	as	as	ADP
ftr-423	689	28	a	a	DET
ftr-423	689	29	“	"	PUNCT
ftr-423	689	30	simple	simple	NOUN
ftr-423	689	31	”	"	PUNCT
ftr-423	689	32	(	(	PUNCT
ftr-423	689	33	pay	pay	VERB
ftr-423	689	34	all	all	DET
ftr-423	689	35	income	income	NOUN
ftr-423	689	36	)	)	PUNCT
ftr-423	689	37	or	or	CCONJ
ftr-423	689	38	“	"	PUNCT
ftr-423	689	39	complex	complex	ADJ
ftr-423	689	40	”	"	PUNCT
ftr-423	689	41	(	(	PUNCT
ftr-423	689	42	no	no	DET
ftr-423	689	43	requirement	requirement	NOUN
ftr-423	689	44	to	to	PART
ftr-423	689	45	pay	pay	VERB
ftr-423	689	46	all	all	DET
ftr-423	689	47	income	income	NOUN
ftr-423	689	48	)	)	PUNCT
ftr-423	689	49	trust	trust	NOUN
ftr-423	689	50	for	for	ADP
ftr-423	689	51	income	income	NOUN
ftr-423	689	52	tax	tax	NOUN
ftr-423	689	53	purposes	purpose	NOUN
ftr-423	689	54	.	.	PUNCT
ftr-423	690	1	i	i	PRON
ftr-423	690	2	d.	d.	PROPN
ftr-423	690	3	such	such	DET
ftr-423	690	4	a	a	DET
ftr-423	690	5	unitrust	unitrust	ADJ
ftr-423	690	6	interest	interest	NOUN
ftr-423	690	7	should	should	AUX
ftr-423	690	8	qualify	qualify	VERB
ftr-423	690	9	as	as	ADP
ftr-423	690	10	a	a	DET
ftr-423	690	11	sufficient	sufficient	ADJ
ftr-423	690	12	“	"	PUNCT
ftr-423	690	13	income	income	NOUN
ftr-423	690	14	”	"	PUNCT
ftr-423	690	15	interest	interest	NOUN
ftr-423	690	16	for	for	ADP
ftr-423	690	17	purposes	purpose	NOUN
ftr-423	690	18	of	of	ADP
ftr-423	690	19	the	the	DET
ftr-423	690	20	martial	martial	ADJ
ftr-423	690	21	deduction	deduction	NOUN
ftr-423	690	22	.	.	PUNCT
ftr-423	691	1	irc	irc	PROPN
ftr-423	691	2	§	§	PROPN
ftr-423	691	3	§	§	PROPN
ftr-423	691	4	2056(b)(8	2056(b)(8	NUM
ftr-423	691	5	)	)	PUNCT
ftr-423	691	6	,	,	PUNCT
ftr-423	691	7	2523(g	2523(g	NUM
ftr-423	691	8	)	)	PUNCT
ftr-423	691	9	;	;	PUNCT
ftr-423	692	1	treas	treas	PROPN
ftr-423	692	2	.	.	PUNCT
ftr-423	693	1	reg	reg	PROPN
ftr-423	693	2	.	.	PUNCT
ftr-423	694	1	§	§	PROPN
ftr-423	694	2	§	§	PROPN
ftr-423	694	3	20.2056(b)-8	20.2056(b)-8	NUM
ftr-423	694	4	,	,	PUNCT
ftr-423	694	5	25.2523(g)-1	25.2523(g)-1	PROPN
ftr-423	694	6	.	.	PROPN
ftr-423	694	7	see	see	PROPN
ftr-423	694	8	jonathan	jonathan	PROPN
ftr-423	694	9	g.	g.	PROPN
ftr-423	694	10	blattmachr	blattmachr	PROPN
ftr-423	694	11	&	&	CCONJ
ftr-423	694	12	mitchell	mitchell	PROPN
ftr-423	694	13	m.	m.	PROPN
ftr-423	694	14	gans	gans	PROPN
ftr-423	694	15	,	,	PUNCT
ftr-423	694	16	the	the	DET
ftr-423	694	17	final	final	ADJ
ftr-423	694	18	“	"	PUNCT
ftr-423	694	19	income	income	NOUN
ftr-423	694	20	”	"	PUNCT
ftr-423	694	21	regulations	regulation	NOUN
ftr-423	694	22	:	:	PUNCT
ftr-423	694	23	their	their	PRON
ftr-423	694	24	meaning	meaning	NOUN
ftr-423	694	25	and	and	CCONJ
ftr-423	694	26	importance	importance	NOUN
ftr-423	694	27	,	,	PUNCT
ftr-423	694	28	103	103	NUM
ftr-423	694	29	tax	tax	NOUN
ftr-423	694	30	notes	note	NOUN
ftr-423	694	31	891	891	NUM
ftr-423	694	32	(	(	PUNCT
ftr-423	694	33	may	may	PROPN
ftr-423	694	34	17	17	NUM
ftr-423	694	35	,	,	PUNCT
ftr-423	694	36	2004	2004	NUM
ftr-423	694	37	)	)	PUNCT
ftr-423	694	38	.	.	PUNCT
ftr-423	695	1	to	to	PART
ftr-423	695	2	qualify	qualify	VERB
ftr-423	695	3	for	for	ADP
ftr-423	695	4	qtip	qtip	NOUN
ftr-423	695	5	treatment	treatment	NOUN
ftr-423	695	6	and	and	CCONJ
ftr-423	695	7	the	the	DET
ftr-423	695	8	marital	marital	ADJ
ftr-423	695	9	deduction	deduction	NOUN
ftr-423	695	10	,	,	PUNCT
ftr-423	695	11	the	the	DET
ftr-423	695	12	beneficiaryspouse	beneficiaryspouse	NOUN
ftr-423	695	13	need	need	AUX
ftr-423	695	14	not	not	PART
ftr-423	695	15	have	have	VERB
ftr-423	695	16	a	a	DET
ftr-423	695	17	power	power	NOUN
ftr-423	695	18	of	of	ADP
ftr-423	695	19	appointment	appointment	NOUN
ftr-423	695	20	over	over	ADP
ftr-423	695	21	the	the	DET
ftr-423	695	22	trust	trust	NOUN
ftr-423	695	23	property	property	NOUN
ftr-423	695	24	.	.	PUNCT
ftr-423	696	1	if	if	SCONJ
ftr-423	696	2	the	the	DET
ftr-423	696	3	spouse	spouse	NOUN
ftr-423	696	4	does	do	AUX
ftr-423	696	5	have	have	VERB
ftr-423	696	6	both	both	CCONJ
ftr-423	696	7	the	the	DET
ftr-423	696	8	requisite	requisite	ADJ
ftr-423	696	9	income	income	NOUN
ftr-423	696	10	interest	interest	NOUN
ftr-423	696	11	and	and	CCONJ
ftr-423	696	12	a	a	DET
ftr-423	696	13	general	general	ADJ
ftr-423	696	14	power	power	NOUN
ftr-423	696	15	of	of	ADP
ftr-423	696	16	appointment	appointment	NOUN
ftr-423	696	17	over	over	ADP
ftr-423	696	18	the	the	DET
ftr-423	696	19	transferred	transfer	VERB
ftr-423	696	20	property	property	NOUN
ftr-423	696	21	,	,	PUNCT
ftr-423	696	22	the	the	DET
ftr-423	696	23	transfer	transfer	NOUN
ftr-423	696	24	will	will	AUX
ftr-423	696	25	qualify	qualify	VERB
ftr-423	696	26	for	for	ADP
ftr-423	696	27	the	the	DET
ftr-423	696	28	marital	marital	ADJ
ftr-423	696	29	deduction	deduction	NOUN
ftr-423	696	30	under	under	ADP
ftr-423	696	31	irc	irc	PROPN
ftr-423	696	32	§	§	PROPN
ftr-423	696	33	2056(b)(5	2056(b)(5	NUM
ftr-423	696	34	)	)	PUNCT
ftr-423	696	35	(	(	PUNCT
ftr-423	696	36	estate	estate	NOUN
ftr-423	696	37	tax	tax	NOUN
ftr-423	696	38	)	)	PUNCT
ftr-423	696	39	or	or	CCONJ
ftr-423	696	40	irc	irc	ADP
ftr-423	696	41	§	§	PROPN
ftr-423	696	42	2523(e	2523(e	PROPN
ftr-423	696	43	)	)	PUNCT
ftr-423	696	44	(	(	PUNCT
ftr-423	696	45	gift	gift	NOUN
ftr-423	696	46	tax	tax	NOUN
ftr-423	696	47	)	)	PUNCT
ftr-423	696	48	.	.	PUNCT
ftr-423	697	1	by	by	ADP
ftr-423	697	2	dispositive	dispositive	ADJ
ftr-423	697	3	provisions	provision	NOUN
ftr-423	697	4	of	of	ADP
ftr-423	697	5	the	the	DET
ftr-423	697	6	governing	govern	VERB
ftr-423	697	7	instrument	instrument	NOUN
ftr-423	697	8	,	,	PUNCT
ftr-423	697	9	the	the	DET
ftr-423	697	10	trust	trust	NOUN
ftr-423	697	11	’s	’s	PART
ftr-423	697	12	grantor	grantor	NOUN
ftr-423	697	13	(	(	PUNCT
ftr-423	697	14	or	or	CCONJ
ftr-423	697	15	the	the	DET
ftr-423	697	16	testator	testator	NOUN
ftr-423	697	17	under	under	ADP
ftr-423	697	18	whose	whose	DET
ftr-423	697	19	will	will	AUX
ftr-423	697	20	the	the	DET
ftr-423	697	21	qtip	qtip	PROPN
ftr-423	697	22	trust	trust	PROPN
ftr-423	697	23	interest	interest	NOUN
ftr-423	697	24	does	do	AUX
ftr-423	697	25	not	not	PART
ftr-423	697	26	“	"	PUNCT
ftr-423	697	27	fail	fail	VERB
ftr-423	697	28	on	on	ADP
ftr-423	697	29	the	the	DET
ftr-423	697	30	lapse	lapse	NOUN
ftr-423	697	31	of	of	ADP
ftr-423	697	32	time	time	NOUN
ftr-423	697	33	or	or	CCONJ
ftr-423	697	34	on	on	ADP
ftr-423	697	35	the	the	DET
ftr-423	697	36	occurrence	occurrence	NOUN
ftr-423	697	37	or	or	CCONJ
ftr-423	697	38	the	the	DET
ftr-423	697	39	failure	failure	NOUN
ftr-423	697	40	to	to	PART
ftr-423	697	41	occur	occur	VERB
ftr-423	697	42	of	of	ADP
ftr-423	697	43	some	some	DET
ftr-423	697	44	contingency	contingency	NOUN
ftr-423	697	45	.	.	PUNCT
ftr-423	698	1	”108	”108	PUNCT
ftr-423	699	1	while	while	SCONJ
ftr-423	699	2	mere	mere	ADJ
ftr-423	699	3	life	life	NOUN
ftr-423	699	4	estates	estate	NOUN
ftr-423	699	5	(	(	PUNCT
ftr-423	699	6	without	without	ADP
ftr-423	699	7	a	a	DET
ftr-423	699	8	general	general	ADJ
ftr-423	699	9	power	power	NOUN
ftr-423	699	10	of	of	ADP
ftr-423	699	11	appointment	appointment	NOUN
ftr-423	699	12	)	)	PUNCT
ftr-423	699	13	and	and	CCONJ
ftr-423	699	14	terms	term	NOUN
ftr-423	699	15	of	of	ADP
ftr-423	699	16	years	year	NOUN
ftr-423	699	17	,	,	PUNCT
ftr-423	699	18	as	as	ADP
ftr-423	699	19	examples	example	NOUN
ftr-423	699	20	,	,	PUNCT
ftr-423	699	21	do	do	AUX
ftr-423	699	22	not	not	PART
ftr-423	699	23	qualify	qualify	VERB
ftr-423	699	24	for	for	ADP
ftr-423	699	25	the	the	DET
ftr-423	699	26	marital	marital	ADJ
ftr-423	699	27	deduction	deduction	NOUN
ftr-423	699	28	,	,	PUNCT
ftr-423	699	29	one	one	NUM
ftr-423	699	30	special	special	ADJ
ftr-423	699	31	form	form	NOUN
ftr-423	699	32	of	of	ADP
ftr-423	699	33	terminable	terminable	ADJ
ftr-423	699	34	interest	interest	NOUN
ftr-423	699	35	does	do	AUX
ftr-423	699	36	qualify	qualify	VERB
ftr-423	699	37	.	.	PUNCT
ftr-423	700	1	if	if	SCONJ
ftr-423	700	2	property	property	NOUN
ftr-423	700	3	meets	meet	VERB
ftr-423	700	4	four	four	NUM
ftr-423	700	5	specific	specific	ADJ
ftr-423	700	6	conditions	condition	NOUN
ftr-423	700	7	,	,	PUNCT
ftr-423	700	8	it	it	PRON
ftr-423	700	9	will	will	AUX
ftr-423	700	10	be	be	AUX
ftr-423	700	11	treated	treat	VERB
ftr-423	700	12	as	as	ADP
ftr-423	700	13	“	"	PUNCT
ftr-423	700	14	qualified	qualified	ADJ
ftr-423	700	15	terminable	terminable	ADJ
ftr-423	700	16	interest	interest	NOUN
ftr-423	700	17	property”109	property”109	NOUN
ftr-423	700	18	(	(	PUNCT
ftr-423	700	19	“	"	PUNCT
ftr-423	700	20	qtip	qtip	NOUN
ftr-423	700	21	”	"	PUNCT
ftr-423	700	22	)	)	PUNCT
ftr-423	700	23	that	that	PRON
ftr-423	700	24	is	be	AUX
ftr-423	700	25	deductible	deductible	ADJ
ftr-423	700	26	for	for	ADP
ftr-423	700	27	wealth	wealth	NOUN
ftr-423	700	28	transfer	transfer	NOUN
ftr-423	700	29	tax	tax	NOUN
ftr-423	700	30	purposes	purpose	NOUN
ftr-423	700	31	.	.	PUNCT
ftr-423	701	1	first	first	ADV
ftr-423	701	2	,	,	PUNCT
ftr-423	701	3	the	the	DET
ftr-423	701	4	property	property	NOUN
ftr-423	701	5	must	must	AUX
ftr-423	701	6	pass	pass	VERB
ftr-423	701	7	from	from	ADP
ftr-423	701	8	the	the	DET
ftr-423	701	9	transferor	transferor	NOUN
ftr-423	701	10	to	to	ADP
ftr-423	701	11	the	the	DET
ftr-423	701	12	surviving	surviving	NOUN
ftr-423	701	13	spouse	spouse	NOUN
ftr-423	701	14	,	,	PUNCT
ftr-423	701	15	in	in	ADP
ftr-423	701	16	the	the	DET
ftr-423	701	17	case	case	NOUN
ftr-423	701	18	of	of	ADP
ftr-423	701	19	testamentary	testamentary	ADJ
ftr-423	701	20	transfers,110	transfers,110	PROPN
ftr-423	701	21	or	or	CCONJ
ftr-423	701	22	the	the	DET
ftr-423	701	23	current	current	ADJ
ftr-423	701	24	spouse	spouse	NOUN
ftr-423	701	25	,	,	PUNCT
ftr-423	701	26	in	in	ADP
ftr-423	701	27	the	the	DET
ftr-423	701	28	case	case	NOUN
ftr-423	701	29	of	of	ADP
ftr-423	701	30	lifetime	lifetime	NOUN
ftr-423	701	31	transfers.111	transfers.111	PROPN
ftr-423	701	32	second	second	ADJ
ftr-423	701	33	,	,	PUNCT
ftr-423	701	34	the	the	DET
ftr-423	701	35	transferor	transferor	NOUN
ftr-423	701	36	or	or	CCONJ
ftr-423	701	37	the	the	DET
ftr-423	701	38	transferor	transferor	NOUN
ftr-423	701	39	’s	’s	PART
ftr-423	701	40	executor	executor	NOUN
ftr-423	701	41	affirmatively	affirmatively	ADV
ftr-423	701	42	must	must	AUX
ftr-423	701	43	elect	elect	VERB
ftr-423	701	44	qtip	qtip	NOUN
ftr-423	701	45	treatment	treatment	NOUN
ftr-423	701	46	for	for	ADP
ftr-423	701	47	the	the	DET
ftr-423	701	48	transfer	transfer	NOUN
ftr-423	701	49	,	,	PUNCT
ftr-423	701	50	or	or	CCONJ
ftr-423	701	51	it	it	PRON
ftr-423	701	52	will	will	AUX
ftr-423	701	53	not	not	PART
ftr-423	701	54	qualify	qualify	VERB
ftr-423	701	55	for	for	ADP
ftr-423	701	56	the	the	DET
ftr-423	701	57	marital	marital	ADJ
ftr-423	701	58	deduction	deduction	NOUN
ftr-423	701	59	and	and	CCONJ
ftr-423	701	60	will	will	AUX
ftr-423	701	61	be	be	AUX
ftr-423	701	62	subject	subject	ADJ
ftr-423	701	63	to	to	ADP
ftr-423	701	64	taxation.112	taxation.112	PROPN
ftr-423	701	65	third	third	NOUN
ftr-423	701	66	,	,	PUNCT
ftr-423	701	67	the	the	DET
ftr-423	701	68	spouse	spouse	NOUN
ftr-423	701	69	must	must	AUX
ftr-423	701	70	be	be	AUX
ftr-423	701	71	entitled	entitle	VERB
ftr-423	701	72	to	to	ADP
ftr-423	701	73	all	all	DET
ftr-423	701	74	income	income	NOUN
ftr-423	701	75	from	from	ADP
ftr-423	701	76	the	the	DET
ftr-423	701	77	transferred	transfer	VERB
ftr-423	701	78	property	property	NOUN
ftr-423	701	79	,	,	PUNCT
ftr-423	701	80	payable	payable	ADJ
ftr-423	701	81	at	at	ADP
ftr-423	701	82	least	least	ADJ
ftr-423	701	83	annually.113	annually.113	ADJ
ftr-423	701	84	fourth	fourth	ADJ
ftr-423	701	85	,	,	PUNCT
ftr-423	701	86	no	no	DET
ftr-423	701	87	person	person	NOUN
ftr-423	701	88	may	may	AUX
ftr-423	701	89	have	have	VERB
ftr-423	701	90	the	the	DET
ftr-423	701	91	power	power	NOUN
ftr-423	701	92	to	to	PART
ftr-423	701	93	transfer	transfer	VERB
ftr-423	701	94	any	any	DET
ftr-423	701	95	portion	portion	NOUN
ftr-423	701	96	of	of	ADP
ftr-423	701	97	the	the	DET
ftr-423	701	98	transferred	transfer	VERB
ftr-423	701	99	property	property	NOUN
ftr-423	701	100	to	to	ADP
ftr-423	701	101	any	any	DET
ftr-423	701	102	person	person	NOUN
ftr-423	701	103	other	other	ADJ
ftr-423	701	104	than	than	ADP
ftr-423	701	105	the	the	DET
ftr-423	701	106	spouse.114	spouse.114	NOUN
ftr-423	701	107	2004	2004	NUM
ftr-423	701	108	one	one	NUM
ftr-423	701	109	flesh	flesh	NOUN
ftr-423	701	110	,	,	PUNCT
ftr-423	701	111	two	two	NUM
ftr-423	701	112	taxpayers	taxpayer	NOUN
ftr-423	701	113	779	779	NUM
ftr-423	701	114	is	be	AUX
ftr-423	701	115	created	create	VERB
ftr-423	701	116	)	)	PUNCT
ftr-423	701	117	can	can	AUX
ftr-423	701	118	control	control	VERB
ftr-423	701	119	the	the	DET
ftr-423	701	120	disposition	disposition	NOUN
ftr-423	701	121	of	of	ADP
ftr-423	701	122	the	the	DET
ftr-423	701	123	property	property	NOUN
ftr-423	701	124	upon	upon	SCONJ
ftr-423	701	125	the	the	DET
ftr-423	701	126	beneficiary	beneficiary	NOUN
ftr-423	701	127	-	-	PUNCT
ftr-423	701	128	spouse	spouse	NOUN
ftr-423	701	129	’s	’s	PART
ftr-423	701	130	death	death	NOUN
ftr-423	701	131	without	without	ADP
ftr-423	701	132	jeopardizing	jeopardize	VERB
ftr-423	701	133	the	the	DET
ftr-423	701	134	trust	trust	NOUN
ftr-423	701	135	’s	’s	PART
ftr-423	701	136	qtip	qtip	PROPN
ftr-423	701	137	treatment	treatment	NOUN
ftr-423	701	138	.	.	PUNCT
ftr-423	702	1	115	115	NUM
ftr-423	702	2	.	.	PUNCT
ftr-423	703	1	see	see	VERB
ftr-423	703	2	text	text	NOUN
ftr-423	703	3	accompanying	accompanying	ADJ
ftr-423	703	4	note	note	NOUN
ftr-423	703	5	114	114	NUM
ftr-423	703	6	.	.	PUNCT
ftr-423	704	1	116	116	NUM
ftr-423	704	2	.	.	PUNCT
ftr-423	705	1	irc	irc	PROPN
ftr-423	705	2	§	§	PROPN
ftr-423	705	3	§	§	PROPN
ftr-423	705	4	2001	2001	NUM
ftr-423	705	5	,	,	PUNCT
ftr-423	705	6	2010(a	2010(a	NUM
ftr-423	705	7	)	)	PUNCT
ftr-423	705	8	.	.	PUNCT
ftr-423	706	1	the	the	DET
ftr-423	706	2	unified	unified	ADJ
ftr-423	706	3	credit	credit	NOUN
ftr-423	706	4	is	be	AUX
ftr-423	706	5	also	also	ADV
ftr-423	706	6	known	know	VERB
ftr-423	706	7	as	as	ADP
ftr-423	706	8	the	the	DET
ftr-423	706	9	applicable	applicable	ADJ
ftr-423	706	10	credit	credit	NOUN
ftr-423	706	11	.	.	PUNCT
ftr-423	707	1	under	under	ADP
ftr-423	707	2	the	the	DET
ftr-423	707	3	economic	economic	ADJ
ftr-423	707	4	growth	growth	NOUN
ftr-423	707	5	and	and	CCONJ
ftr-423	707	6	tax	tax	NOUN
ftr-423	707	7	relief	relief	NOUN
ftr-423	707	8	reconciliation	reconciliation	NOUN
ftr-423	707	9	act	act	NOUN
ftr-423	707	10	of	of	ADP
ftr-423	707	11	2001	2001	NUM
ftr-423	707	12	,	,	PUNCT
ftr-423	707	13	pub	pub	NOUN
ftr-423	707	14	.	.	PUNCT
ftr-423	708	1	l.	l.	PROPN
ftr-423	708	2	no	no	INTJ
ftr-423	708	3	.	.	PUNCT
ftr-423	709	1	107	107	NUM
ftr-423	709	2	-	-	SYM
ftr-423	709	3	16	16	NUM
ftr-423	709	4	,	,	PUNCT
ftr-423	709	5	115	115	NUM
ftr-423	709	6	stat	stat	NOUN
ftr-423	709	7	.	.	PUNCT
ftr-423	710	1	70	70	NUM
ftr-423	710	2	(	(	PUNCT
ftr-423	710	3	2001	2001	NUM
ftr-423	710	4	)	)	PUNCT
ftr-423	710	5	(	(	PUNCT
ftr-423	710	6	hereinafter	hereinafter	NOUN
ftr-423	710	7	“	"	PUNCT
ftr-423	710	8	egtrra	egtrra	NOUN
ftr-423	710	9	”	"	PUNCT
ftr-423	710	10	)	)	PUNCT
ftr-423	710	11	,	,	PUNCT
ftr-423	710	12	“	"	PUNCT
ftr-423	710	13	to	to	ADP
ftr-423	710	14	the	the	DET
ftr-423	710	15	extent	extent	NOUN
ftr-423	710	16	not	not	PART
ftr-423	710	17	used	use	VERB
ftr-423	710	18	with	with	ADP
ftr-423	710	19	respect	respect	NOUN
ftr-423	710	20	to	to	ADP
ftr-423	710	21	lifetime	lifetime	VERB
ftr-423	710	22	taxable	taxable	ADJ
ftr-423	710	23	gifts	gift	NOUN
ftr-423	710	24	,	,	PUNCT
ftr-423	710	25	the	the	DET
ftr-423	710	26	unified	unified	ADJ
ftr-423	710	27	credit	credit	NOUN
ftr-423	710	28	allowed	allow	VERB
ftr-423	710	29	under	under	ADP
ftr-423	710	30	section	section	NOUN
ftr-423	710	31	2010	2010	NUM
ftr-423	710	32	of	of	ADP
ftr-423	710	33	the	the	DET
ftr-423	710	34	code	code	NOUN
ftr-423	710	35	may	may	AUX
ftr-423	710	36	protect	protect	VERB
ftr-423	710	37	$	$	SYM
ftr-423	710	38	1,000,000	1,000,000	NUM
ftr-423	710	39	of	of	ADP
ftr-423	710	40	assets	asset	NOUN
ftr-423	710	41	in	in	ADP
ftr-423	710	42	2003	2003	NUM
ftr-423	710	43	(	(	PUNCT
ftr-423	710	44	and	and	CCONJ
ftr-423	710	45	years	year	NOUN
ftr-423	710	46	after	after	ADP
ftr-423	710	47	2010	2010	NUM
ftr-423	710	48	)	)	PUNCT
ftr-423	710	49	;	;	PUNCT
ftr-423	710	50	$	$	SYM
ftr-423	710	51	1,500,000	1,500,000	NUM
ftr-423	710	52	in	in	ADP
ftr-423	710	53	2004	2004	NUM
ftr-423	710	54	and	and	CCONJ
ftr-423	710	55	2005	2005	NUM
ftr-423	710	56	;	;	PUNCT
ftr-423	710	57	$	$	SYM
ftr-423	710	58	2,000,000	2,000,000	NUM
ftr-423	710	59	in	in	ADP
ftr-423	710	60	2006	2006	NUM
ftr-423	710	61	through	through	ADP
ftr-423	710	62	2008	2008	NUM
ftr-423	710	63	;	;	PUNCT
ftr-423	710	64	and	and	CCONJ
ftr-423	710	65	$	$	SYM
ftr-423	710	66	3,500,000	3,500,000	NUM
ftr-423	710	67	in	in	ADP
ftr-423	710	68	2009	2009	NUM
ftr-423	710	69	.	.	PUNCT
ftr-423	711	1	under	under	ADP
ftr-423	711	2	egtrra	egtrra	NOUN
ftr-423	711	3	,	,	PUNCT
ftr-423	711	4	the	the	DET
ftr-423	711	5	federal	federal	ADJ
ftr-423	711	6	estate	estate	NOUN
ftr-423	711	7	tax	tax	NOUN
ftr-423	711	8	is	be	AUX
ftr-423	711	9	repealed	repeal	VERB
ftr-423	711	10	for	for	ADP
ftr-423	711	11	2010	2010	NUM
ftr-423	711	12	.	.	PUNCT
ftr-423	712	1	”	"	PUNCT
ftr-423	712	2	sligar	sligar	PROPN
ftr-423	712	3	&	&	CCONJ
ftr-423	712	4	crawford	crawford	PROPN
ftr-423	712	5	,	,	PUNCT
ftr-423	712	6	supra	supra	PROPN
ftr-423	712	7	note	note	PROPN
ftr-423	712	8	114	114	NUM
ftr-423	712	9	,	,	PUNCT
ftr-423	712	10	at	at	ADP
ftr-423	712	11	a-42	a-42	PROPN
ftr-423	712	12	n.1	n.1	NUM
ftr-423	712	13	.	.	PUNCT
ftr-423	713	1	see	see	VERB
ftr-423	713	2	also	also	ADV
ftr-423	713	3	jonathan	jonathan	PROPN
ftr-423	713	4	g.	g.	PROPN
ftr-423	713	5	blattmachr	blattmachr	PROPN
ftr-423	713	6	&	&	CCONJ
ftr-423	713	7	lauren	lauren	PROPN
ftr-423	713	8	y.	y.	PROPN
ftr-423	713	9	detzel	detzel	PROPN
ftr-423	713	10	,	,	PUNCT
ftr-423	713	11	estate	estate	NOUN
ftr-423	713	12	planning	planning	NOUN
ftr-423	713	13	changes	change	NOUN
ftr-423	713	14	in	in	ADP
ftr-423	713	15	the	the	DET
ftr-423	713	16	2001	2001	NUM
ftr-423	713	17	tax	tax	NOUN
ftr-423	713	18	act	act	NOUN
ftr-423	713	19	–	–	PUNCT
ftr-423	713	20	more	more	ADJ
ftr-423	713	21	than	than	SCONJ
ftr-423	713	22	you	you	PRON
ftr-423	713	23	can	can	AUX
ftr-423	713	24	count	count	VERB
ftr-423	713	25	,	,	PUNCT
ftr-423	713	26	,	,	PUNCT
ftr-423	713	27	95	95	NUM
ftr-423	713	28	j.	j.	NOUN
ftr-423	713	29	of	of	ADP
ftr-423	713	30	tax’n	tax’n	NUM
ftr-423	713	31	74	74	NUM
ftr-423	713	32	(	(	PUNCT
ftr-423	713	33	aug	aug	PROPN
ftr-423	713	34	.	.	PROPN
ftr-423	713	35	2001	2001	NUM
ftr-423	713	36	)	)	PUNCT
ftr-423	714	1	(	(	PUNCT
ftr-423	714	2	discussion	discussion	NOUN
ftr-423	714	3	of	of	ADP
ftr-423	714	4	changes	change	NOUN
ftr-423	714	5	under	under	ADP
ftr-423	714	6	egtrra	egtrra	NOUN
ftr-423	714	7	)	)	PUNCT
ftr-423	714	8	;	;	PUNCT
ftr-423	714	9	jonathan	jonathan	PROPN
ftr-423	714	10	g.	g.	PROPN
ftr-423	714	11	blattmachr	blattmachr	PROPN
ftr-423	714	12	&	&	CCONJ
ftr-423	714	13	mitchell	mitchell	PROPN
ftr-423	714	14	m.	m.	PROPN
ftr-423	714	15	gans	gans	PROPN
ftr-423	714	16	,	,	PUNCT
ftr-423	714	17	wealth	wealth	NOUN
ftr-423	714	18	transfer	transfer	NOUN
ftr-423	714	19	tax	tax	NOUN
ftr-423	714	20	repeal	repeal	NOUN
ftr-423	714	21	:	:	PUNCT
ftr-423	714	22	some	some	DET
ftr-423	714	23	thoughts	thought	NOUN
ftr-423	714	24	on	on	ADP
ftr-423	714	25	policy	policy	NOUN
ftr-423	714	26	and	and	CCONJ
ftr-423	714	27	planning	planning	NOUN
ftr-423	714	28	,	,	PUNCT
ftr-423	714	29	90	90	NUM
ftr-423	714	30	tax	tax	NOUN
ftr-423	714	31	notes	note	NOUN
ftr-423	714	32	393	393	NUM
ftr-423	714	33	(	(	PUNCT
ftr-423	714	34	jan	jan	PROPN
ftr-423	714	35	.	.	PROPN
ftr-423	714	36	15	15	NUM
ftr-423	714	37	,	,	PUNCT
ftr-423	714	38	2001	2001	NUM
ftr-423	714	39	)	)	PUNCT
ftr-423	714	40	(	(	PUNCT
ftr-423	714	41	analysis	analysis	NOUN
ftr-423	714	42	of	of	ADP
ftr-423	714	43	estate	estate	NOUN
ftr-423	714	44	and	and	CCONJ
ftr-423	714	45	gift	gift	NOUN
ftr-423	714	46	tax	tax	NOUN
ftr-423	714	47	planning	planning	NOUN
ftr-423	714	48	opportunities	opportunity	NOUN
ftr-423	714	49	under	under	ADP
ftr-423	714	50	egt	egt	PROPN
ftr-423	714	51	rra	rra	PROPN
ftr-423	714	52	)	)	PUNCT
ftr-423	714	53	.	.	PUNCT
ftr-423	715	1	117	117	NUM
ftr-423	715	2	.	.	PUNCT
ftr-423	715	3	irc	irc	PROPN
ftr-423	715	4	§	§	PROPN
ftr-423	715	5	2010	2010	NUM
ftr-423	715	6	.	.	PUNCT
ftr-423	716	1	the	the	DET
ftr-423	716	2	term	term	NOUN
ftr-423	716	3	“	"	PUNCT
ftr-423	716	4	applicable	applicable	ADJ
ftr-423	716	5	exclusion	exclusion	NOUN
ftr-423	716	6	amount	amount	NOUN
ftr-423	716	7	”	"	PUNCT
ftr-423	716	8	refers	refer	VERB
ftr-423	716	9	to	to	ADP
ftr-423	716	10	the	the	DET
ftr-423	716	11	amount	amount	NOUN
ftr-423	716	12	that	that	PRON
ftr-423	716	13	may	may	AUX
ftr-423	716	14	be	be	AUX
ftr-423	716	15	protected	protect	VERB
ftr-423	716	16	from	from	ADP
ftr-423	716	17	tax	tax	NOUN
ftr-423	716	18	(	(	PUNCT
ftr-423	716	19	starting	start	VERB
ftr-423	716	20	with	with	ADP
ftr-423	716	21	the	the	DET
ftr-423	716	22	lowest	low	ADJ
ftr-423	716	23	tax	tax	NOUN
ftr-423	716	24	bracket	bracket	NOUN
ftr-423	716	25	)	)	PUNCT
ftr-423	716	26	by	by	ADP
ftr-423	716	27	reason	reason	NOUN
ftr-423	716	28	of	of	ADP
ftr-423	716	29	the	the	DET
ftr-423	716	30	unified	unified	ADJ
ftr-423	716	31	credit	credit	NOUN
ftr-423	716	32	under	under	ADP
ftr-423	716	33	irc	irc	PROPN
ftr-423	716	34	§	§	PROPN
ftr-423	716	35	2010	2010	NUM
ftr-423	716	36	.	.	PUNCT
ftr-423	717	1	see	see	VERB
ftr-423	717	2	irc	irc	PROPN
ftr-423	717	3	§	§	PROPN
ftr-423	717	4	2010(c	2010(c	NOUN
ftr-423	717	5	)	)	PUNCT
ftr-423	717	6	.	.	PUNCT
ftr-423	718	1	in	in	ADP
ftr-423	718	2	effect	effect	NOUN
ftr-423	718	3	,	,	PUNCT
ftr-423	718	4	the	the	DET
ftr-423	718	5	qtip	qtip	NOUN
ftr-423	718	6	rules	rule	NOUN
ftr-423	718	7	allow	allow	VERB
ftr-423	718	8	a	a	DET
ftr-423	718	9	taxpayer	taxpayer	NOUN
ftr-423	718	10	to	to	PART
ftr-423	718	11	obtain	obtain	VERB
ftr-423	718	12	tax	tax	NOUN
ftr-423	718	13	-	-	PUNCT
ftr-423	718	14	advantaged	advantaged	ADJ
ftr-423	718	15	treatment	treatment	NOUN
ftr-423	718	16	for	for	ADP
ftr-423	718	17	transfers	transfer	NOUN
ftr-423	718	18	of	of	ADP
ftr-423	718	19	property	property	NOUN
ftr-423	718	20	to	to	ADP
ftr-423	718	21	his	his	PRON
ftr-423	718	22	or	or	CCONJ
ftr-423	718	23	her	her	PRON
ftr-423	718	24	spouse	spouse	NOUN
ftr-423	718	25	,	,	PUNCT
ftr-423	718	26	even	even	ADV
ftr-423	718	27	though	though	SCONJ
ftr-423	718	28	the	the	DET
ftr-423	718	29	beneficiary	beneficiary	NOUN
ftr-423	718	30	-	-	PUNCT
ftr-423	718	31	spouse	spouse	NOUN
ftr-423	718	32	has	have	VERB
ftr-423	718	33	a	a	DET
ftr-423	718	34	limited	limited	ADJ
ftr-423	718	35	interest	interest	NOUN
ftr-423	718	36	in	in	ADP
ftr-423	718	37	(	(	PUNCT
ftr-423	718	38	and	and	CCONJ
ftr-423	718	39	possibly	possibly	ADV
ftr-423	718	40	no	no	DET
ftr-423	718	41	control	control	NOUN
ftr-423	718	42	over	over	ADP
ftr-423	718	43	)	)	PUNCT
ftr-423	718	44	the	the	DET
ftr-423	718	45	property	property	NOUN
ftr-423	718	46	.	.	PUNCT
ftr-423	719	1	by	by	ADP
ftr-423	719	2	way	way	NOUN
ftr-423	719	3	of	of	ADP
ftr-423	719	4	illustration	illustration	NOUN
ftr-423	719	5	,	,	PUNCT
ftr-423	719	6	assume	assume	VERB
ftr-423	719	7	that	that	SCONJ
ftr-423	719	8	husband	husband	NOUN
ftr-423	719	9	’s	’s	PART
ftr-423	719	10	will	will	AUX
ftr-423	719	11	directs	direct	VERB
ftr-423	719	12	that	that	SCONJ
ftr-423	719	13	his	his	PRON
ftr-423	719	14	entire	entire	ADJ
ftr-423	719	15	estate	estate	NOUN
ftr-423	719	16	be	be	AUX
ftr-423	719	17	held	hold	VERB
ftr-423	719	18	qtip	qtip	NOUN
ftr-423	719	19	trust	trust	NOUN
ftr-423	719	20	for	for	ADP
ftr-423	719	21	the	the	DET
ftr-423	719	22	benefit	benefit	NOUN
ftr-423	719	23	of	of	ADP
ftr-423	719	24	second	second	ADJ
ftr-423	719	25	wife	wife	NOUN
ftr-423	719	26	for	for	ADP
ftr-423	719	27	her	her	PRON
ftr-423	719	28	life	life	NOUN
ftr-423	719	29	,	,	PUNCT
ftr-423	719	30	remainder	remainder	VERB
ftr-423	719	31	to	to	PART
ftr-423	719	32	pass	pass	VERB
ftr-423	719	33	on	on	ADP
ftr-423	719	34	wife	wife	NOUN
ftr-423	719	35	’s	’s	PART
ftr-423	719	36	death	death	NOUN
ftr-423	719	37	to	to	ADP
ftr-423	719	38	husband	husband	NOUN
ftr-423	719	39	’s	’s	PART
ftr-423	719	40	children	child	NOUN
ftr-423	719	41	from	from	ADP
ftr-423	719	42	his	his	PRON
ftr-423	719	43	marriage	marriage	NOUN
ftr-423	719	44	to	to	ADP
ftr-423	719	45	first	first	ADJ
ftr-423	719	46	wife	wife	NOUN
ftr-423	719	47	.	.	PUNCT
ftr-423	720	1	husband	husband	NOUN
ftr-423	720	2	could	could	AUX
ftr-423	720	3	name	name	VERB
ftr-423	720	4	third	third	ADJ
ftr-423	720	5	party	party	NOUN
ftr-423	720	6	as	as	ADP
ftr-423	720	7	trustee	trustee	NOUN
ftr-423	720	8	with	with	ADP
ftr-423	720	9	sole	sole	ADJ
ftr-423	720	10	and	and	CCONJ
ftr-423	720	11	absolute	absolute	ADJ
ftr-423	720	12	discretion	discretion	NOUN
ftr-423	720	13	to	to	PART
ftr-423	720	14	pay	pay	VERB
ftr-423	720	15	trust	trust	NOUN
ftr-423	720	16	principal	principal	NOUN
ftr-423	720	17	to	to	ADP
ftr-423	720	18	second	second	ADJ
ftr-423	720	19	wife	wife	NOUN
ftr-423	720	20	.	.	PUNCT
ftr-423	721	1	husband	husband	NOUN
ftr-423	721	2	also	also	ADV
ftr-423	721	3	could	could	AUX
ftr-423	721	4	prohibit	prohibit	VERB
ftr-423	721	5	third	third	ADJ
ftr-423	721	6	party	party	NOUN
ftr-423	721	7	from	from	ADP
ftr-423	721	8	invading	invade	VERB
ftr-423	721	9	trust	trust	NOUN
ftr-423	721	10	principal	principal	NOUN
ftr-423	721	11	for	for	ADP
ftr-423	721	12	second	second	ADJ
ftr-423	721	13	wife	wife	NOUN
ftr-423	721	14	’s	’s	PART
ftr-423	721	15	benefit	benefit	NOUN
ftr-423	721	16	.	.	PUNCT
ftr-423	722	1	for	for	ADP
ftr-423	722	2	tax	tax	NOUN
ftr-423	722	3	purposes	purpose	NOUN
ftr-423	722	4	,	,	PUNCT
ftr-423	722	5	it	it	PRON
ftr-423	722	6	is	be	AUX
ftr-423	722	7	irrelevant	irrelevant	ADJ
ftr-423	722	8	that	that	SCONJ
ftr-423	722	9	third	third	ADJ
ftr-423	722	10	party	party	NOUN
ftr-423	722	11	may	may	AUX
ftr-423	722	12	be	be	AUX
ftr-423	722	13	an	an	DET
ftr-423	722	14	ally	ally	NOUN
ftr-423	722	15	of	of	ADP
ftr-423	722	16	husband	husband	NOUN
ftr-423	722	17	’s	’s	PART
ftr-423	722	18	children	child	NOUN
ftr-423	722	19	from	from	ADP
ftr-423	722	20	his	his	PRON
ftr-423	722	21	marriage	marriage	NOUN
ftr-423	722	22	to	to	ADP
ftr-423	722	23	first	first	ADJ
ftr-423	722	24	wife	wife	NOUN
ftr-423	722	25	(	(	PUNCT
ftr-423	722	26	and	and	CCONJ
ftr-423	722	27	hostile	hostile	ADJ
ftr-423	722	28	to	to	ADP
ftr-423	722	29	second	second	ADJ
ftr-423	722	30	wife	wife	NOUN
ftr-423	722	31	)	)	PUNCT
ftr-423	722	32	or	or	CCONJ
ftr-423	722	33	that	that	DET
ftr-423	722	34	second	second	ADJ
ftr-423	722	35	wife	wife	NOUN
ftr-423	722	36	has	have	VERB
ftr-423	722	37	no	no	DET
ftr-423	722	38	ability	ability	NOUN
ftr-423	722	39	to	to	PART
ftr-423	722	40	control	control	VERB
ftr-423	722	41	the	the	DET
ftr-423	722	42	disposition	disposition	NOUN
ftr-423	722	43	of	of	ADP
ftr-423	722	44	the	the	DET
ftr-423	722	45	trust	trust	NOUN
ftr-423	722	46	property	property	NOUN
ftr-423	722	47	at	at	ADP
ftr-423	722	48	her	her	PRON
ftr-423	722	49	death	death	NOUN
ftr-423	722	50	.	.	PUNCT
ftr-423	723	1	second	second	ADJ
ftr-423	723	2	wife	wife	NOUN
ftr-423	723	3	’s	’s	PART
ftr-423	723	4	mere	mere	ADJ
ftr-423	723	5	authority	authority	NOUN
ftr-423	723	6	to	to	PART
ftr-423	723	7	cause	cause	VERB
ftr-423	723	8	the	the	DET
ftr-423	723	9	trustee	trustee	NOUN
ftr-423	723	10	to	to	PART
ftr-423	723	11	make	make	VERB
ftr-423	723	12	the	the	DET
ftr-423	723	13	trust	trust	NOUN
ftr-423	723	14	property	property	NOUN
ftr-423	723	15	productive	productive	NOUN
ftr-423	723	16	means	mean	VERB
ftr-423	723	17	that	that	SCONJ
ftr-423	723	18	she	she	PRON
ftr-423	723	19	has	have	VERB
ftr-423	723	20	a	a	DET
ftr-423	723	21	qualifying	qualify	VERB
ftr-423	723	22	income	income	NOUN
ftr-423	723	23	interest115	interest115	PROPN
ftr-423	723	24	and	and	CCONJ
ftr-423	723	25	husband	husband	NOUN
ftr-423	723	26	’s	’s	PART
ftr-423	723	27	transfer	transfer	NOUN
ftr-423	723	28	to	to	ADP
ftr-423	723	29	the	the	DET
ftr-423	723	30	trust	trust	NOUN
ftr-423	723	31	will	will	AUX
ftr-423	723	32	be	be	AUX
ftr-423	723	33	eligible	eligible	ADJ
ftr-423	723	34	for	for	ADP
ftr-423	723	35	the	the	DET
ftr-423	723	36	marital	marital	ADJ
ftr-423	723	37	deduction	deduction	NOUN
ftr-423	723	38	.	.	PUNCT
ftr-423	724	1	2	2	X
ftr-423	724	2	.	.	X
ftr-423	724	3	the	the	DET
ftr-423	724	4	economic	economic	ADJ
ftr-423	724	5	importance	importance	NOUN
ftr-423	724	6	of	of	ADP
ftr-423	724	7	the	the	DET
ftr-423	724	8	estate	estate	NOUN
ftr-423	724	9	and	and	CCONJ
ftr-423	724	10	gift	gift	NOUN
ftr-423	724	11	tax	tax	NOUN
ftr-423	724	12	marital	marital	ADJ
ftr-423	724	13	deduction	deduction	NOUN
ftr-423	724	14	–	–	PUNCT
ftr-423	724	15	whether	whether	SCONJ
ftr-423	724	16	a	a	DET
ftr-423	724	17	person	person	NOUN
ftr-423	724	18	is	be	AUX
ftr-423	724	19	motivated	motivate	VERB
ftr-423	724	20	by	by	ADP
ftr-423	724	21	love	love	NOUN
ftr-423	724	22	,	,	PUNCT
ftr-423	724	23	affection	affection	NOUN
ftr-423	724	24	or	or	CCONJ
ftr-423	724	25	tax	tax	NOUN
ftr-423	724	26	law	law	NOUN
ftr-423	724	27	,	,	PUNCT
ftr-423	724	28	transferring	transfer	VERB
ftr-423	724	29	assets	asset	NOUN
ftr-423	724	30	to	to	ADP
ftr-423	724	31	a	a	DET
ftr-423	724	32	spouse	spouse	NOUN
ftr-423	724	33	has	have	VERB
ftr-423	724	34	positive	positive	ADJ
ftr-423	724	35	estate	estate	NOUN
ftr-423	724	36	tax	tax	NOUN
ftr-423	724	37	consequences	consequence	NOUN
ftr-423	724	38	.	.	PUNCT
ftr-423	725	1	because	because	SCONJ
ftr-423	725	2	the	the	DET
ftr-423	725	3	marital	marital	ADJ
ftr-423	725	4	deduction	deduction	NOUN
ftr-423	725	5	allows	allow	VERB
ftr-423	725	6	one	one	NUM
ftr-423	725	7	spouse	spouse	NOUN
ftr-423	725	8	to	to	PART
ftr-423	725	9	transfer	transfer	VERB
ftr-423	725	10	assets	asset	NOUN
ftr-423	725	11	to	to	ADP
ftr-423	725	12	the	the	DET
ftr-423	725	13	other	other	ADJ
ftr-423	725	14	without	without	ADP
ftr-423	725	15	adverse	adverse	ADJ
ftr-423	725	16	tax	tax	NOUN
ftr-423	725	17	consequences	consequence	NOUN
ftr-423	725	18	,	,	PUNCT
ftr-423	725	19	it	it	PRON
ftr-423	725	20	is	be	AUX
ftr-423	725	21	a	a	DET
ftr-423	725	22	powerful	powerful	ADJ
ftr-423	725	23	estate	estate	NOUN
ftr-423	725	24	planning	planning	NOUN
ftr-423	725	25	tool	tool	NOUN
ftr-423	725	26	.	.	PUNCT
ftr-423	726	1	unless	unless	SCONJ
ftr-423	726	2	each	each	DET
ftr-423	726	3	spouse	spouse	NOUN
ftr-423	726	4	separately	separately	ADV
ftr-423	726	5	owns	own	VERB
ftr-423	726	6	assets	asset	NOUN
ftr-423	726	7	equal	equal	ADJ
ftr-423	726	8	to	to	ADP
ftr-423	726	9	or	or	CCONJ
ftr-423	726	10	in	in	ADP
ftr-423	726	11	excess	excess	NOUN
ftr-423	726	12	of	of	ADP
ftr-423	726	13	the	the	DET
ftr-423	726	14	amount	amount	NOUN
ftr-423	726	15	that	that	PRON
ftr-423	726	16	can	can	AUX
ftr-423	726	17	be	be	AUX
ftr-423	726	18	protected	protect	VERB
ftr-423	726	19	by	by	ADP
ftr-423	726	20	the	the	DET
ftr-423	726	21	unified	unify	VERB
ftr-423	726	22	credit,116	credit,116	NOUN
ftr-423	726	23	the	the	DET
ftr-423	726	24	credit	credit	NOUN
ftr-423	726	25	will	will	AUX
ftr-423	726	26	be	be	AUX
ftr-423	726	27	“	"	PUNCT
ftr-423	726	28	wasted	waste	VERB
ftr-423	726	29	”	"	PUNCT
ftr-423	726	30	in	in	ADP
ftr-423	726	31	a	a	DET
ftr-423	726	32	tax	tax	NOUN
ftr-423	726	33	sense	sense	NOUN
ftr-423	726	34	.	.	PUNCT
ftr-423	727	1	in	in	ADP
ftr-423	727	2	other	other	ADJ
ftr-423	727	3	words	word	NOUN
ftr-423	727	4	,	,	PUNCT
ftr-423	727	5	if	if	SCONJ
ftr-423	727	6	any	any	DET
ftr-423	727	7	taxpayer	taxpayer	NOUN
ftr-423	727	8	may	may	AUX
ftr-423	727	9	transfer	transfer	VERB
ftr-423	727	10	up	up	ADP
ftr-423	727	11	to	to	PART
ftr-423	727	12	$	$	SYM
ftr-423	727	13	x	x	NOUN
ftr-423	727	14	without	without	ADP
ftr-423	727	15	attracting	attract	VERB
ftr-423	727	16	transfer	transfer	NOUN
ftr-423	727	17	tax	tax	NOUN
ftr-423	727	18	,	,	PUNCT
ftr-423	727	19	a	a	DET
ftr-423	727	20	taxpayer	taxpayer	NOUN
ftr-423	727	21	who	who	PRON
ftr-423	727	22	does	do	AUX
ftr-423	727	23	not	not	PART
ftr-423	727	24	have	have	VERB
ftr-423	727	25	$	$	SYM
ftr-423	727	26	x	x	VERB
ftr-423	727	27	can	can	AUX
ftr-423	727	28	not	not	PART
ftr-423	727	29	use	use	VERB
ftr-423	727	30	his	his	PRON
ftr-423	727	31	or	or	CCONJ
ftr-423	727	32	her	her	PRON
ftr-423	727	33	exemption	exemption	NOUN
ftr-423	727	34	.	.	PUNCT
ftr-423	728	1	because	because	SCONJ
ftr-423	728	2	the	the	DET
ftr-423	728	3	exemption	exemption	NOUN
ftr-423	728	4	is	be	AUX
ftr-423	728	5	not	not	PART
ftr-423	728	6	transferable	transferable	ADJ
ftr-423	728	7	to	to	ADP
ftr-423	728	8	another	another	DET
ftr-423	728	9	taxpayer	taxpayer	NOUN
ftr-423	728	10	,	,	PUNCT
ftr-423	728	11	it	it	PRON
ftr-423	728	12	will	will	AUX
ftr-423	728	13	never	never	ADV
ftr-423	728	14	be	be	AUX
ftr-423	728	15	used	use	VERB
ftr-423	728	16	.	.	PUNCT
ftr-423	729	1	consider	consider	VERB
ftr-423	729	2	a	a	DET
ftr-423	729	3	scenario	scenario	NOUN
ftr-423	729	4	in	in	ADP
ftr-423	729	5	which	which	PRON
ftr-423	729	6	the	the	DET
ftr-423	729	7	applicable	applicable	ADJ
ftr-423	729	8	exclusion117	exclusion117	PROPN
ftr-423	729	9	for	for	ADP
ftr-423	729	10	wealth	wealth	NOUN
ftr-423	729	11	transfer	transfer	NOUN
ftr-423	729	12	taxes	taxis	NOUN
ftr-423	729	13	is	be	AUX
ftr-423	729	14	$	$	SYM
ftr-423	729	15	1,000,000	1,000,000	NUM
ftr-423	729	16	:	:	PUNCT
ftr-423	729	17	assume	assume	VERB
ftr-423	729	18	that	that	SCONJ
ftr-423	729	19	a	a	PRON
ftr-423	729	20	and	and	CCONJ
ftr-423	729	21	b	b	NOUN
ftr-423	729	22	are	be	AUX
ftr-423	729	23	married	married	ADJ
ftr-423	729	24	,	,	PUNCT
ftr-423	729	25	a	a	PRON
ftr-423	729	26	owns	own	VERB
ftr-423	729	27	$	$	SYM
ftr-423	729	28	2	2	NUM
ftr-423	729	29	million	million	NUM
ftr-423	729	30	,	,	PUNCT
ftr-423	729	31	and	and	CCONJ
ftr-423	729	32	b	b	NOUN
ftr-423	729	33	owns	own	VERB
ftr-423	729	34	nothing	nothing	PRON
ftr-423	729	35	.	.	PUNCT
ftr-423	730	1	if	if	SCONJ
ftr-423	730	2	a	a	PRON
ftr-423	730	3	dies	die	VERB
ftr-423	730	4	first	first	ADV
ftr-423	730	5	,	,	PUNCT
ftr-423	730	6	she	she	PRON
ftr-423	730	7	can	can	AUX
ftr-423	730	8	leave	leave	VERB
ftr-423	730	9	$	$	SYM
ftr-423	730	10	1	1	NUM
ftr-423	730	11	million	million	NUM
ftr-423	730	12	to	to	ADP
ftr-423	730	13	a	a	DET
ftr-423	730	14	trust	trust	NOUN
ftr-423	730	15	780	780	NUM
ftr-423	730	16	florida	florida	PROPN
ftr-423	730	17	tax	tax	NOUN
ftr-423	730	18	review	review	NOUN
ftr-423	731	1	[	[	X
ftr-423	731	2	vol	vol	NOUN
ftr-423	731	3	.	.	PUNCT
ftr-423	731	4	6:8	6:8	NUM
ftr-423	731	5	118	118	NUM
ftr-423	731	6	.	.	PUNCT
ftr-423	732	1	stephanie	stephanie	PROPN
ftr-423	732	2	j.	j.	PROPN
ftr-423	732	3	w	w	PROPN
ftr-423	732	4	illbanks	illbanks	PROPN
ftr-423	732	5	,	,	PUNCT
ftr-423	732	6	federal	federal	ADJ
ftr-423	732	7	estate	estate	NOUN
ftr-423	732	8	and	and	CCONJ
ftr-423	732	9	gift	gift	NOUN
ftr-423	732	10	taxation	taxation	NOUN
ftr-423	732	11	:	:	PUNCT
ftr-423	732	12	an	an	DET
ftr-423	732	13	analysis	analysis	NOUN
ftr-423	732	14	and	and	CCONJ
ftr-423	732	15	critique	critique	NOUN
ftr-423	732	16	¶	¶	PROPN
ftr-423	732	17	13.05	13.05	NUM
ftr-423	732	18	(	(	PUNCT
ftr-423	732	19	3rd	3rd	ADJ
ftr-423	732	20	ed	ed	NOUN
ftr-423	732	21	.	.	PUNCT
ftr-423	732	22	2004	2004	NUM
ftr-423	732	23	)	)	PUNCT
ftr-423	733	1	(	(	PUNCT
ftr-423	733	2	citations	citation	NOUN
ftr-423	733	3	omitted	omit	VERB
ftr-423	733	4	)	)	PUNCT
ftr-423	733	5	.	.	PUNCT
ftr-423	734	1	note	note	VERB
ftr-423	734	2	that	that	SCONJ
ftr-423	734	3	at	at	ADP
ftr-423	734	4	the	the	DET
ftr-423	734	5	time	time	NOUN
ftr-423	734	6	this	this	DET
ftr-423	734	7	example	example	NOUN
ftr-423	734	8	was	be	AUX
ftr-423	734	9	written	write	VERB
ftr-423	734	10	,	,	PUNCT
ftr-423	734	11	the	the	DET
ftr-423	734	12	applicable	applicable	ADJ
ftr-423	734	13	exclusion	exclusion	NOUN
ftr-423	734	14	amount	amount	NOUN
ftr-423	734	15	was	be	AUX
ftr-423	734	16	$	$	SYM
ftr-423	734	17	1,000,000	1,000,000	NUM
ftr-423	734	18	.	.	PUNCT
ftr-423	735	1	119	119	NUM
ftr-423	735	2	.	.	PUNCT
ftr-423	736	1	see	see	VERB
ftr-423	736	2	,	,	PUNCT
ftr-423	736	3	e.g.	e.g.	ADV
ftr-423	736	4	,	,	PUNCT
ftr-423	736	5	irc	irc	PROPN
ftr-423	736	6	§	§	PROPN
ftr-423	736	7	2010	2010	NUM
ftr-423	736	8	(	(	PUNCT
ftr-423	736	9	unified	unified	ADJ
ftr-423	736	10	credit	credit	NOUN
ftr-423	736	11	against	against	ADP
ftr-423	736	12	estate	estate	NOUN
ftr-423	736	13	tax	tax	NOUN
ftr-423	736	14	)	)	PUNCT
ftr-423	736	15	.	.	PUNCT
ftr-423	737	1	120	120	NUM
ftr-423	737	2	.	.	PUNCT
ftr-423	737	3	irc	irc	PROPN
ftr-423	737	4	§	§	PROPN
ftr-423	737	5	2513	2513	NUM
ftr-423	737	6	.	.	PUNCT
ftr-423	738	1	121	121	NUM
ftr-423	738	2	.	.	PUNCT
ftr-423	739	1	irc	irc	PROPN
ftr-423	739	2	§	§	PROPN
ftr-423	739	3	2513(a	2513(a	NUM
ftr-423	739	4	)	)	PUNCT
ftr-423	739	5	.	.	PUNCT
ftr-423	740	1	gift	gift	NOUN
ftr-423	740	2	-	-	PUNCT
ftr-423	740	3	splitting	splitting	NOUN
ftr-423	740	4	is	be	AUX
ftr-423	740	5	available	available	ADJ
ftr-423	740	6	only	only	ADV
ftr-423	740	7	with	with	ADP
ftr-423	740	8	respect	respect	NOUN
ftr-423	740	9	to	to	ADP
ftr-423	740	10	transfers	transfer	NOUN
ftr-423	740	11	by	by	ADP
ftr-423	740	12	spouses	spouse	NOUN
ftr-423	740	13	who	who	PRON
ftr-423	740	14	both	both	PRON
ftr-423	740	15	are	be	AUX
ftr-423	740	16	citizens	citizen	NOUN
ftr-423	740	17	or	or	CCONJ
ftr-423	740	18	residents	resident	NOUN
ftr-423	740	19	of	of	ADP
ftr-423	740	20	the	the	DET
ftr-423	740	21	united	united	PROPN
ftr-423	740	22	states	states	PROPN
ftr-423	740	23	at	at	ADP
ftr-423	740	24	the	the	DET
ftr-423	740	25	time	time	NOUN
ftr-423	740	26	of	of	ADP
ftr-423	740	27	the	the	DET
ftr-423	740	28	transfer	transfer	NOUN
ftr-423	740	29	.	.	PUNCT
ftr-423	741	1	irc	irc	PROPN
ftr-423	741	2	§	§	PROPN
ftr-423	741	3	2513(a)(1	2513(a)(1	NUM
ftr-423	741	4	)	)	PUNCT
ftr-423	741	5	.	.	PUNCT
ftr-423	742	1	122	122	NUM
ftr-423	742	2	.	.	PUNCT
ftr-423	743	1	the	the	DET
ftr-423	743	2	regulations	regulation	NOUN
ftr-423	743	3	set	set	VERB
ftr-423	743	4	forth	forth	ADP
ftr-423	743	5	the	the	DET
ftr-423	743	6	manner	manner	NOUN
ftr-423	743	7	and	and	CCONJ
ftr-423	743	8	time	time	NOUN
ftr-423	743	9	of	of	ADP
ftr-423	743	10	signifying	signify	VERB
ftr-423	743	11	consent	consent	NOUN
ftr-423	743	12	.	.	PUNCT
ftr-423	744	1	treas	trea	NOUN
ftr-423	744	2	.	.	PUNCT
ftr-423	745	1	reg	reg	PROPN
ftr-423	745	2	.	.	PUNCT
ftr-423	746	1	§	§	PROPN
ftr-423	746	2	§	§	PROPN
ftr-423	746	3	25.2513	25.2513	NUM
ftr-423	746	4	-	-	SYM
ftr-423	746	5	1	1	NUM
ftr-423	746	6	,	,	PUNCT
ftr-423	746	7	25.2512	25.2512	NUM
ftr-423	746	8	-	-	SYM
ftr-423	746	9	2	2	NUM
ftr-423	746	10	.	.	NUM
ftr-423	746	11	123	123	NUM
ftr-423	746	12	.	.	PUNCT
ftr-423	747	1	under	under	ADP
ftr-423	747	2	irc	irc	PROPN
ftr-423	747	3	§	§	PROPN
ftr-423	747	4	2503(b	2503(b	NUM
ftr-423	747	5	)	)	PUNCT
ftr-423	747	6	,	,	PUNCT
ftr-423	747	7	the	the	DET
ftr-423	747	8	first	first	ADJ
ftr-423	747	9	$	$	SYM
ftr-423	747	10	10,000	10,000	NUM
ftr-423	747	11	of	of	ADP
ftr-423	747	12	gifts	gift	NOUN
ftr-423	747	13	by	by	ADP
ftr-423	747	14	a	a	DET
ftr-423	747	15	donor	donor	NOUN
ftr-423	747	16	to	to	ADP
ftr-423	747	17	any	any	DET
ftr-423	747	18	person	person	NOUN
ftr-423	747	19	in	in	ADP
ftr-423	747	20	a	a	DET
ftr-423	747	21	taxable	taxable	ADJ
ftr-423	747	22	year	year	NOUN
ftr-423	747	23	is	be	AUX
ftr-423	747	24	exempt	exempt	ADJ
ftr-423	747	25	from	from	ADP
ftr-423	747	26	gift	gift	NOUN
ftr-423	747	27	tax	tax	NOUN
ftr-423	747	28	.	.	PUNCT
ftr-423	748	1	for	for	ADP
ftr-423	748	2	2004	2004	NUM
ftr-423	748	3	,	,	PUNCT
ftr-423	748	4	this	this	DET
ftr-423	748	5	amount	amount	NOUN
ftr-423	748	6	has	have	AUX
ftr-423	748	7	been	be	AUX
ftr-423	748	8	indexed	index	VERB
ftr-423	748	9	for	for	ADP
ftr-423	748	10	inflation	inflation	NOUN
ftr-423	748	11	to	to	ADP
ftr-423	748	12	$	$	SYM
ftr-423	748	13	11,000	11,000	NUM
ftr-423	748	14	.	.	PUNCT
ftr-423	749	1	rev	rev	PROPN
ftr-423	749	2	.	.	PROPN
ftr-423	749	3	proc	proc	PROPN
ftr-423	749	4	.	.	PUNCT
ftr-423	750	1	2003	2003	NUM
ftr-423	750	2	-	-	SYM
ftr-423	750	3	85	85	NUM
ftr-423	750	4	,	,	PUNCT
ftr-423	750	5	2003	2003	NUM
ftr-423	750	6	-	-	SYM
ftr-423	750	7	49	49	NUM
ftr-423	750	8	i.r.b	i.r.b	NOUN
ftr-423	750	9	.	.	PUNCT
ftr-423	751	1	1184	1184	NUM
ftr-423	751	2	.	.	PUNCT
ftr-423	752	1	[	[	X
ftr-423	752	2	that	that	PRON
ftr-423	752	3	does	do	AUX
ftr-423	752	4	not	not	PART
ftr-423	752	5	qualify	qualify	VERB
ftr-423	752	6	for	for	ADP
ftr-423	752	7	the	the	DET
ftr-423	752	8	marital	marital	ADJ
ftr-423	752	9	deduction	deduction	NOUN
ftr-423	752	10	]	]	PUNCT
ftr-423	752	11	to	to	PART
ftr-423	752	12	pay	pay	VERB
ftr-423	752	13	the	the	DET
ftr-423	752	14	income	income	NOUN
ftr-423	752	15	to	to	ADP
ftr-423	752	16	b	b	NOUN
ftr-423	752	17	for	for	ADP
ftr-423	752	18	life	life	NOUN
ftr-423	752	19	with	with	ADP
ftr-423	752	20	remainder	remainder	NOUN
ftr-423	752	21	to	to	ADP
ftr-423	752	22	the	the	DET
ftr-423	752	23	children	child	NOUN
ftr-423	752	24	.	.	PUNCT
ftr-423	753	1	this	this	DET
ftr-423	753	2	trust	trust	NOUN
ftr-423	753	3	will	will	AUX
ftr-423	753	4	not	not	PART
ftr-423	753	5	qualify	qualify	VERB
ftr-423	753	6	for	for	ADP
ftr-423	753	7	the	the	DET
ftr-423	753	8	marital	marital	ADJ
ftr-423	753	9	deduction	deduction	NOUN
ftr-423	753	10	.	.	PUNCT
ftr-423	753	11	.	.	PUNCT
ftr-423	753	12	.	.	PUNCT
ftr-423	753	13	.	.	PUNCT
ftr-423	754	1	the	the	DET
ftr-423	754	2	remainder	remainder	NOUN
ftr-423	754	3	of	of	ADP
ftr-423	754	4	the	the	DET
ftr-423	754	5	property	property	NOUN
ftr-423	754	6	can	can	AUX
ftr-423	754	7	be	be	AUX
ftr-423	754	8	left	leave	VERB
ftr-423	754	9	outright	outright	ADV
ftr-423	754	10	to	to	ADP
ftr-423	754	11	b	b	NOUN
ftr-423	754	12	or	or	CCONJ
ftr-423	754	13	in	in	ADP
ftr-423	754	14	a	a	DET
ftr-423	754	15	trust	trust	NOUN
ftr-423	754	16	that	that	PRON
ftr-423	754	17	qualifies	qualify	VERB
ftr-423	754	18	for	for	ADP
ftr-423	754	19	the	the	DET
ftr-423	754	20	marital	marital	ADJ
ftr-423	754	21	deduction	deduction	NOUN
ftr-423	754	22	.	.	PUNCT
ftr-423	754	23	.	.	PUNCT
ftr-423	754	24	.	.	PUNCT
ftr-423	755	1	a	a	DET
ftr-423	755	2	ends	end	VERB
ftr-423	755	3	up	up	ADP
ftr-423	755	4	with	with	ADP
ftr-423	755	5	a	a	DET
ftr-423	755	6	taxable	taxable	ADJ
ftr-423	755	7	estate	estate	NOUN
ftr-423	755	8	of	of	ADP
ftr-423	755	9	$	$	SYM
ftr-423	755	10	1million	1million	NUM
ftr-423	755	11	but	but	CCONJ
ftr-423	755	12	pays	pay	VERB
ftr-423	755	13	no	no	DET
ftr-423	755	14	estate	estate	NOUN
ftr-423	755	15	tax	tax	NOUN
ftr-423	755	16	because	because	SCONJ
ftr-423	755	17	of	of	ADP
ftr-423	755	18	the	the	DET
ftr-423	755	19	applicable	applicable	ADJ
ftr-423	755	20	credit	credit	NOUN
ftr-423	755	21	.	.	PUNCT
ftr-423	756	1	if	if	SCONJ
ftr-423	756	2	,	,	PUNCT
ftr-423	756	3	however	however	ADV
ftr-423	756	4	,	,	PUNCT
ftr-423	756	5	b	b	PROPN
ftr-423	756	6	dies	die	VERB
ftr-423	756	7	first	first	ADV
ftr-423	756	8	,	,	PUNCT
ftr-423	756	9	a	a	DET
ftr-423	756	10	ends	end	NOUN
ftr-423	756	11	up	up	ADP
ftr-423	756	12	with	with	ADP
ftr-423	756	13	a	a	DET
ftr-423	756	14	$	$	SYM
ftr-423	756	15	2	2	NUM
ftr-423	756	16	million	million	NUM
ftr-423	756	17	taxable	taxable	ADJ
ftr-423	756	18	estate	estate	NOUN
ftr-423	756	19	.	.	PUNCT
ftr-423	756	20	.	.	PUNCT
ftr-423	756	21	.	.	PUNCT
ftr-423	757	1	.	.	PUNCT
ftr-423	758	1	this	this	DET
ftr-423	758	2	tax	tax	NOUN
ftr-423	758	3	could	could	AUX
ftr-423	758	4	have	have	AUX
ftr-423	758	5	been	be	AUX
ftr-423	758	6	avoided	avoid	VERB
ftr-423	758	7	had	have	VERB
ftr-423	758	8	a	a	DET
ftr-423	758	9	given	give	VERB
ftr-423	758	10	b	b	NOUN
ftr-423	758	11	$	$	SYM
ftr-423	758	12	1	1	NUM
ftr-423	758	13	million	million	NUM
ftr-423	758	14	during	during	ADP
ftr-423	758	15	b	b	NOUN
ftr-423	758	16	’s	’s	PART
ftr-423	758	17	life	life	NOUN
ftr-423	758	18	.	.	PUNCT
ftr-423	759	1	b	b	NOUN
ftr-423	759	2	could	could	AUX
ftr-423	759	3	then	then	ADV
ftr-423	759	4	have	have	AUX
ftr-423	759	5	bequeathed	bequeath	VERB
ftr-423	759	6	this	this	DET
ftr-423	759	7	$	$	SYM
ftr-423	759	8	1	1	NUM
ftr-423	759	9	million	million	NUM
ftr-423	759	10	.	.	PUNCT
ftr-423	759	11	.	.	PUNCT
ftr-423	759	12	.	.	PUNCT
ftr-423	760	1	.	.	PUNCT
ftr-423	761	1	as	as	ADV
ftr-423	761	2	long	long	ADV
ftr-423	761	3	as	as	SCONJ
ftr-423	761	4	the	the	DET
ftr-423	761	5	[	[	X
ftr-423	761	6	bequest	bequest	NOUN
ftr-423	761	7	via	via	ADP
ftr-423	761	8	a	a	DET
ftr-423	761	9	]	]	X
ftr-423	761	10	trust	trust	NOUN
ftr-423	761	11	does	do	AUX
ftr-423	761	12	not	not	PART
ftr-423	761	13	qualify	qualify	VERB
ftr-423	761	14	for	for	ADP
ftr-423	761	15	the	the	DET
ftr-423	761	16	marital	marital	ADJ
ftr-423	761	17	deduction	deduction	NOUN
ftr-423	761	18	,	,	PUNCT
ftr-423	761	19	it	it	PRON
ftr-423	761	20	will	will	AUX
ftr-423	761	21	remain	remain	VERB
ftr-423	761	22	in	in	ADP
ftr-423	761	23	b	b	NOUN
ftr-423	761	24	’s	’s	PART
ftr-423	761	25	taxable	taxable	ADJ
ftr-423	761	26	estate	estate	NOUN
ftr-423	761	27	and	and	CCONJ
ftr-423	761	28	be	be	AUX
ftr-423	761	29	sheltered	shelter	VERB
ftr-423	761	30	from	from	ADP
ftr-423	761	31	tax	tax	NOUN
ftr-423	761	32	by	by	ADP
ftr-423	761	33	the	the	DET
ftr-423	761	34	applicable	applicable	ADJ
ftr-423	761	35	credit.118	credit.118	VERB
ftr-423	761	36	a	a	DET
ftr-423	761	37	comparatively	comparatively	ADV
ftr-423	761	38	wealthy	wealthy	ADJ
ftr-423	761	39	spouse	spouse	NOUN
ftr-423	761	40	can	can	AUX
ftr-423	761	41	transfer	transfer	VERB
ftr-423	761	42	assets	asset	NOUN
ftr-423	761	43	to	to	ADP
ftr-423	761	44	a	a	DET
ftr-423	761	45	less	less	ADV
ftr-423	761	46	wealthy	wealthy	ADJ
ftr-423	761	47	spouse	spouse	NOUN
ftr-423	761	48	so	so	SCONJ
ftr-423	761	49	that	that	SCONJ
ftr-423	761	50	each	each	DET
ftr-423	761	51	spouse	spouse	NOUN
ftr-423	761	52	’s	’s	PART
ftr-423	761	53	estate	estate	NOUN
ftr-423	761	54	will	will	AUX
ftr-423	761	55	be	be	AUX
ftr-423	761	56	of	of	ADP
ftr-423	761	57	sufficient	sufficient	ADJ
ftr-423	761	58	size	size	NOUN
ftr-423	761	59	to	to	PART
ftr-423	761	60	take	take	VERB
ftr-423	761	61	maximum	maximum	ADJ
ftr-423	761	62	advantage	advantage	NOUN
ftr-423	761	63	of	of	ADP
ftr-423	761	64	all	all	DET
ftr-423	761	65	available	available	ADJ
ftr-423	761	66	tax	tax	NOUN
ftr-423	761	67	deductions	deduction	NOUN
ftr-423	761	68	,	,	PUNCT
ftr-423	761	69	exemptions	exemption	NOUN
ftr-423	761	70	,	,	PUNCT
ftr-423	761	71	exclusions	exclusion	NOUN
ftr-423	761	72	,	,	PUNCT
ftr-423	761	73	special	special	ADJ
ftr-423	761	74	valuation	valuation	NOUN
ftr-423	761	75	rules	rule	NOUN
ftr-423	761	76	,	,	PUNCT
ftr-423	761	77	credits	credit	NOUN
ftr-423	761	78	and	and	CCONJ
ftr-423	761	79	lower	low	ADJ
ftr-423	761	80	tax	tax	NOUN
ftr-423	761	81	rates.119	rates.119	NOUN
ftr-423	761	82	tax	tax	NOUN
ftr-423	761	83	-	-	PUNCT
ftr-423	761	84	advantaged	advantaged	ADJ
ftr-423	761	85	inter	inter	ADJ
ftr-423	761	86	vivos	vivos	ADJ
ftr-423	761	87	gifts	gift	NOUN
ftr-423	761	88	,	,	PUNCT
ftr-423	761	89	then	then	ADV
ftr-423	761	90	,	,	PUNCT
ftr-423	761	91	form	form	VERB
ftr-423	761	92	a	a	DET
ftr-423	761	93	key	key	ADJ
ftr-423	761	94	part	part	NOUN
ftr-423	761	95	of	of	ADP
ftr-423	761	96	wise	wise	ADJ
ftr-423	761	97	estate	estate	NOUN
ftr-423	761	98	planning	planning	NOUN
ftr-423	761	99	.	.	PUNCT
ftr-423	762	1	b.	b.	PROPN
ftr-423	762	2	gift	gift	NOUN
ftr-423	762	3	-	-	PUNCT
ftr-423	762	4	splitting	splitting	NOUN
ftr-423	762	5	by	by	ADP
ftr-423	762	6	spouses	spouse	NOUN
ftr-423	762	7	,	,	PUNCT
ftr-423	762	8	or	or	CCONJ
ftr-423	762	9	“	"	PUNCT
ftr-423	762	10	what	what	PRON
ftr-423	762	11	’s	’	VERB
ftr-423	762	12	mine	mine	NOUN
ftr-423	762	13	is	be	AUX
ftr-423	762	14	ours	ours	PRON
ftr-423	762	15	”	"	PUNCT
ftr-423	762	16	married	married	ADJ
ftr-423	762	17	couples	couple	NOUN
ftr-423	762	18	benefit	benefit	VERB
ftr-423	762	19	from	from	ADP
ftr-423	762	20	not	not	PART
ftr-423	762	21	only	only	ADV
ftr-423	762	22	the	the	DET
ftr-423	762	23	marital	marital	ADJ
ftr-423	762	24	deduction	deduction	NOUN
ftr-423	762	25	,	,	PUNCT
ftr-423	762	26	but	but	CCONJ
ftr-423	762	27	also	also	ADV
ftr-423	762	28	from	from	ADP
ftr-423	762	29	the	the	DET
ftr-423	762	30	ability	ability	NOUN
ftr-423	762	31	to	to	PART
ftr-423	762	32	“	"	PUNCT
ftr-423	762	33	split	split	VERB
ftr-423	762	34	”	"	PUNCT
ftr-423	762	35	gifts	gift	NOUN
ftr-423	762	36	.	.	PUNCT
ftr-423	763	1	under	under	ADP
ftr-423	763	2	section	section	NOUN
ftr-423	763	3	2513,120	2513,120	NUM
ftr-423	763	4	spouses	spouse	NOUN
ftr-423	763	5	may	may	AUX
ftr-423	763	6	agree	agree	VERB
ftr-423	763	7	to	to	PART
ftr-423	763	8	have	have	VERB
ftr-423	763	9	any	any	DET
ftr-423	763	10	gratuitous	gratuitous	ADJ
ftr-423	763	11	transfer	transfer	NOUN
ftr-423	763	12	by	by	ADP
ftr-423	763	13	one	one	NUM
ftr-423	763	14	spouse	spouse	NOUN
ftr-423	763	15	to	to	ADP
ftr-423	763	16	a	a	DET
ftr-423	763	17	third	third	ADJ
ftr-423	763	18	party	party	NOUN
ftr-423	763	19	treated	treat	VERB
ftr-423	763	20	for	for	ADP
ftr-423	763	21	gift	gift	NOUN
ftr-423	763	22	tax	tax	NOUN
ftr-423	763	23	purposes	purpose	NOUN
ftr-423	763	24	as	as	SCONJ
ftr-423	763	25	made	make	VERB
ftr-423	763	26	one	one	NUM
ftr-423	763	27	-	-	PUNCT
ftr-423	763	28	half	half	NOUN
ftr-423	763	29	by	by	ADP
ftr-423	763	30	each	each	DET
ftr-423	763	31	spouse.121	spouse.121	ADJ
ftr-423	763	32	one	one	NUM
ftr-423	763	33	-	-	PUNCT
ftr-423	763	34	half	half	NOUN
ftr-423	763	35	of	of	ADP
ftr-423	763	36	a	a	DET
ftr-423	763	37	taxpayer	taxpayer	NOUN
ftr-423	763	38	’s	’s	PART
ftr-423	763	39	gifts	gift	NOUN
ftr-423	763	40	will	will	AUX
ftr-423	763	41	be	be	AUX
ftr-423	763	42	attributed	attribute	VERB
ftr-423	763	43	to	to	ADP
ftr-423	763	44	the	the	DET
ftr-423	763	45	non	non	ADJ
ftr-423	763	46	-	-	ADJ
ftr-423	763	47	donor	donor	ADJ
ftr-423	763	48	spouse	spouse	NOUN
ftr-423	763	49	if	if	SCONJ
ftr-423	763	50	the	the	DET
ftr-423	763	51	non	non	ADJ
ftr-423	763	52	-	-	ADJ
ftr-423	763	53	donor	donor	ADJ
ftr-423	763	54	spouse	spouse	NOUN
ftr-423	763	55	indicates	indicate	VERB
ftr-423	763	56	his	his	PRON
ftr-423	763	57	or	or	CCONJ
ftr-423	763	58	her	her	PRON
ftr-423	763	59	consent	consent	NOUN
ftr-423	763	60	on	on	ADP
ftr-423	763	61	the	the	DET
ftr-423	763	62	donor	donor	NOUN
ftr-423	763	63	’s	’s	PART
ftr-423	763	64	timely	timely	ADV
ftr-423	763	65	filed	file	VERB
ftr-423	763	66	gift	gift	NOUN
ftr-423	763	67	tax	tax	NOUN
ftr-423	763	68	return.122	return.122	NOUN
ftr-423	763	69	gift	gift	NOUN
ftr-423	763	70	-	-	PUNCT
ftr-423	763	71	splitting	splitting	NOUN
ftr-423	763	72	can	can	AUX
ftr-423	763	73	minimize	minimize	VERB
ftr-423	763	74	(	(	PUNCT
ftr-423	763	75	or	or	CCONJ
ftr-423	763	76	even	even	ADV
ftr-423	763	77	eliminate	eliminate	VERB
ftr-423	763	78	)	)	PUNCT
ftr-423	763	79	gift	gift	NOUN
ftr-423	763	80	tax	tax	NOUN
ftr-423	763	81	liability	liability	NOUN
ftr-423	763	82	,	,	PUNCT
ftr-423	763	83	especially	especially	ADV
ftr-423	763	84	when	when	SCONJ
ftr-423	763	85	applied	apply	VERB
ftr-423	763	86	in	in	ADP
ftr-423	763	87	connection	connection	NOUN
ftr-423	763	88	with	with	ADP
ftr-423	763	89	a	a	DET
ftr-423	763	90	series	series	NOUN
ftr-423	763	91	of	of	ADP
ftr-423	763	92	annual	annual	ADJ
ftr-423	763	93	exclusion	exclusion	NOUN
ftr-423	763	94	gifts	gift	NOUN
ftr-423	763	95	under	under	ADP
ftr-423	763	96	section	section	NOUN
ftr-423	763	97	2503(b).123	2503(b).123	NUM
ftr-423	763	98	to	to	PART
ftr-423	763	99	illustrate	illustrate	VERB
ftr-423	763	100	,	,	PUNCT
ftr-423	763	101	assume	assume	VERB
ftr-423	763	102	that	that	SCONJ
ftr-423	763	103	wife	wife	NOUN
ftr-423	763	104	gives	give	VERB
ftr-423	763	105	each	each	PRON
ftr-423	763	106	of	of	ADP
ftr-423	763	107	her	her	PRON
ftr-423	763	108	three	three	NUM
ftr-423	763	109	children	child	NOUN
ftr-423	763	110	a	a	DET
ftr-423	763	111	gift	gift	NOUN
ftr-423	763	112	of	of	ADP
ftr-423	763	113	$	$	SYM
ftr-423	763	114	22,000	22,000	NUM
ftr-423	763	115	cash	cash	NOUN
ftr-423	763	116	.	.	PUNCT
ftr-423	764	1	if	if	SCONJ
ftr-423	764	2	husband	husband	NOUN
ftr-423	764	3	consents	consent	VERB
ftr-423	764	4	to	to	PART
ftr-423	764	5	split	split	VERB
ftr-423	764	6	the	the	DET
ftr-423	764	7	gifts	gift	NOUN
ftr-423	764	8	,	,	PUNCT
ftr-423	764	9	wife	wife	NOUN
ftr-423	764	10	is	be	AUX
ftr-423	764	11	treated	treat	VERB
ftr-423	764	12	for	for	ADP
ftr-423	764	13	tax	tax	NOUN
ftr-423	764	14	purposes	purpose	NOUN
ftr-423	764	15	as	as	ADP
ftr-423	764	16	making	make	VERB
ftr-423	764	17	three	three	NUM
ftr-423	764	18	gifts	gift	NOUN
ftr-423	764	19	of	of	ADP
ftr-423	764	20	$	$	SYM
ftr-423	764	21	11,000	11,000	NUM
ftr-423	764	22	each	each	PRON
ftr-423	764	23	and	and	CCONJ
ftr-423	764	24	husband	husband	NOUN
ftr-423	764	25	is	be	AUX
ftr-423	764	26	treated	treat	VERB
ftr-423	764	27	as	as	ADP
ftr-423	764	28	making	make	VERB
ftr-423	764	29	three	three	NUM
ftr-423	764	30	gifts	gift	NOUN
ftr-423	764	31	of	of	ADP
ftr-423	764	32	$	$	SYM
ftr-423	764	33	11,000	11,000	NUM
ftr-423	764	34	each	each	PRON
ftr-423	764	35	.	.	PUNCT
ftr-423	765	1	because	because	SCONJ
ftr-423	765	2	each	each	DET
ftr-423	765	3	$	$	SYM
ftr-423	765	4	11,000	11,000	NUM
ftr-423	765	5	transfer	transfer	NOUN
ftr-423	765	6	is	be	AUX
ftr-423	765	7	made	make	VERB
ftr-423	765	8	under	under	ADP
ftr-423	765	9	the	the	DET
ftr-423	765	10	protection	protection	NOUN
ftr-423	765	11	of	of	ADP
ftr-423	765	12	the	the	DET
ftr-423	765	13	annual	annual	ADJ
ftr-423	765	14	exclusion	exclusion	NOUN
ftr-423	765	15	,	,	PUNCT
ftr-423	765	16	neither	neither	CCONJ
ftr-423	765	17	wife	wife	NOUN
ftr-423	765	18	nor	nor	CCONJ
ftr-423	765	19	husband	husband	NOUN
ftr-423	765	20	will	will	AUX
ftr-423	765	21	owe	owe	VERB
ftr-423	765	22	any	any	DET
ftr-423	765	23	gift	gift	NOUN
ftr-423	765	24	tax	tax	NOUN
ftr-423	765	25	,	,	PUNCT
ftr-423	765	26	and	and	CCONJ
ftr-423	765	27	2004	2004	NUM
ftr-423	765	28	one	one	NUM
ftr-423	765	29	flesh	flesh	NOUN
ftr-423	765	30	,	,	PUNCT
ftr-423	765	31	two	two	NUM
ftr-423	765	32	taxpayers	taxpayer	NOUN
ftr-423	765	33	781	781	NUM
ftr-423	765	34	124	124	NUM
ftr-423	765	35	.	.	PUNCT
ftr-423	766	1	irc	irc	AUX
ftr-423	766	2	§	§	PROPN
ftr-423	766	3	2518(a	2518(a	NUM
ftr-423	766	4	)	)	PUNCT
ftr-423	766	5	(	(	PUNCT
ftr-423	766	6	“	"	PUNCT
ftr-423	766	7	for	for	ADP
ftr-423	766	8	purposes	purpose	NOUN
ftr-423	766	9	of	of	ADP
ftr-423	766	10	this	this	DET
ftr-423	766	11	subtitle	subtitle	NOUN
ftr-423	766	12	,	,	PUNCT
ftr-423	766	13	if	if	SCONJ
ftr-423	766	14	a	a	DET
ftr-423	766	15	person	person	NOUN
ftr-423	766	16	makes	make	VERB
ftr-423	766	17	a	a	DET
ftr-423	766	18	qualified	qualified	ADJ
ftr-423	766	19	disclaimer	disclaimer	NOUN
ftr-423	766	20	with	with	ADP
ftr-423	766	21	respect	respect	NOUN
ftr-423	766	22	to	to	ADP
ftr-423	766	23	any	any	DET
ftr-423	766	24	interest	interest	NOUN
ftr-423	766	25	in	in	ADP
ftr-423	766	26	property	property	NOUN
ftr-423	766	27	,	,	PUNCT
ftr-423	766	28	this	this	DET
ftr-423	766	29	subtitle	subtitle	NOUN
ftr-423	766	30	shall	shall	AUX
ftr-423	766	31	apply	apply	VERB
ftr-423	766	32	with	with	ADP
ftr-423	766	33	respect	respect	NOUN
ftr-423	766	34	to	to	ADP
ftr-423	766	35	such	such	ADJ
ftr-423	766	36	interest	interest	NOUN
ftr-423	766	37	as	as	SCONJ
ftr-423	766	38	if	if	SCONJ
ftr-423	766	39	the	the	DET
ftr-423	766	40	interest	interest	NOUN
ftr-423	766	41	had	have	AUX
ftr-423	766	42	never	never	ADV
ftr-423	766	43	been	be	AUX
ftr-423	766	44	transferred	transfer	VERB
ftr-423	766	45	to	to	ADP
ftr-423	766	46	such	such	ADJ
ftr-423	766	47	person	person	NOUN
ftr-423	766	48	.	.	PUNCT
ftr-423	766	49	”	"	PUNCT
ftr-423	767	1	)	)	PUNCT
ftr-423	767	2	125	125	NUM
ftr-423	767	3	.	.	PUNCT
ftr-423	768	1	irc	irc	PROPN
ftr-423	768	2	§	§	PROPN
ftr-423	768	3	2518(b)(1	2518(b)(1	NUM
ftr-423	768	4	)	)	PUNCT
ftr-423	768	5	.	.	PUNCT
ftr-423	769	1	126	126	NUM
ftr-423	769	2	.	.	PUNCT
ftr-423	769	3	irc	irc	PROPN
ftr-423	769	4	§	§	PROPN
ftr-423	769	5	2518(b)(2)(a	2518(b)(2)(a	NUM
ftr-423	769	6	)	)	PUNCT
ftr-423	769	7	,	,	PUNCT
ftr-423	769	8	(	(	PUNCT
ftr-423	769	9	b	b	NOUN
ftr-423	769	10	)	)	PUNCT
ftr-423	769	11	.	.	PUNCT
ftr-423	770	1	127	127	NUM
ftr-423	770	2	.	.	PUNCT
ftr-423	771	1	irc	irc	PROPN
ftr-423	771	2	§	§	NOUN
ftr-423	771	3	2518(b)(3	2518(b)(3	NOUN
ftr-423	771	4	)	)	PUNCT
ftr-423	771	5	.	.	PUNCT
ftr-423	772	1	128	128	NUM
ftr-423	772	2	.	.	PUNCT
ftr-423	773	1	where	where	SCONJ
ftr-423	773	2	one	one	NUM
ftr-423	773	3	person	person	NOUN
ftr-423	773	4	makes	make	VERB
ftr-423	773	5	a	a	DET
ftr-423	773	6	written	write	VERB
ftr-423	773	7	transfer	transfer	NOUN
ftr-423	773	8	of	of	ADP
ftr-423	773	9	his	his	PRON
ftr-423	773	10	or	or	CCONJ
ftr-423	773	11	her	her	PRON
ftr-423	773	12	entire	entire	ADJ
ftr-423	773	13	interest	interest	NOUN
ftr-423	773	14	in	in	ADP
ftr-423	773	15	property	property	NOUN
ftr-423	773	16	to	to	ADP
ftr-423	773	17	a	a	DET
ftr-423	773	18	person	person	NOUN
ftr-423	773	19	who	who	PRON
ftr-423	773	20	would	would	AUX
ftr-423	773	21	have	have	AUX
ftr-423	773	22	received	receive	VERB
ftr-423	773	23	the	the	DET
ftr-423	773	24	property	property	NOUN
ftr-423	773	25	had	have	VERB
ftr-423	773	26	the	the	DET
ftr-423	773	27	disclaimer	disclaimer	NOUN
ftr-423	773	28	been	be	AUX
ftr-423	773	29	“	"	PUNCT
ftr-423	773	30	qualified	qualified	ADJ
ftr-423	773	31	”	"	PUNCT
ftr-423	773	32	for	for	ADP
ftr-423	773	33	federal	federal	ADJ
ftr-423	773	34	wealth	wealth	NOUN
ftr-423	773	35	transfer	transfer	NOUN
ftr-423	773	36	tax	tax	NOUN
ftr-423	773	37	purposes	purpose	NOUN
ftr-423	773	38	,	,	PUNCT
ftr-423	773	39	the	the	DET
ftr-423	773	40	transfer	transfer	NOUN
ftr-423	773	41	will	will	AUX
ftr-423	773	42	be	be	AUX
ftr-423	773	43	treated	treat	VERB
ftr-423	773	44	as	as	ADP
ftr-423	773	45	a	a	DET
ftr-423	773	46	qualified	qualified	ADJ
ftr-423	773	47	disclaimer	disclaimer	NOUN
ftr-423	773	48	for	for	ADP
ftr-423	773	49	purposes	purpose	NOUN
ftr-423	773	50	of	of	ADP
ftr-423	773	51	irc	irc	PROPN
ftr-423	773	52	§	§	PROPN
ftr-423	773	53	2518	2518	NUM
ftr-423	773	54	.	.	PUNCT
ftr-423	774	1	irc	irc	PROPN
ftr-423	774	2	§	§	PROPN
ftr-423	774	3	2518(c)(3	2518(c)(3	NOUN
ftr-423	774	4	)	)	PUNCT
ftr-423	774	5	.	.	PUNCT
ftr-423	775	1	129	129	NUM
ftr-423	775	2	.	.	PUNCT
ftr-423	775	3	irc§	irc§	PROPN
ftr-423	775	4	2518(b)(4)(a	2518(b)(4)(a	NUM
ftr-423	775	5	)	)	PUNCT
ftr-423	775	6	,	,	PUNCT
ftr-423	775	7	(	(	PUNCT
ftr-423	775	8	b	b	NOUN
ftr-423	775	9	)	)	PUNCT
ftr-423	775	10	.	.	PUNCT
ftr-423	776	1	130	130	NUM
ftr-423	776	2	.	.	PUNCT
ftr-423	777	1	stephens	stephens	PROPN
ftr-423	777	2	et	et	PROPN
ftr-423	777	3	al	al	PROPN
ftr-423	777	4	.	.	PROPN
ftr-423	777	5	,	,	PUNCT
ftr-423	777	6	supra	supra	PROPN
ftr-423	777	7	note	note	PROPN
ftr-423	777	8	34	34	NUM
ftr-423	777	9	,	,	PUNCT
ftr-423	777	10	¶	¶	NOUN
ftr-423	777	11	10.07	10.07	NUM
ftr-423	777	12	.	.	PUNCT
ftr-423	778	1	131	131	NUM
ftr-423	778	2	.	.	PUNCT
ftr-423	779	1	e.g.	e.g.	ADV
ftr-423	779	2	,	,	PUNCT
ftr-423	779	3	irc	irc	PROPN
ftr-423	779	4	§	§	PROPN
ftr-423	779	5	§	§	PROPN
ftr-423	779	6	2056	2056	NUM
ftr-423	779	7	(	(	PUNCT
ftr-423	779	8	marital	marital	ADJ
ftr-423	779	9	deduction	deduction	NOUN
ftr-423	779	10	)	)	PUNCT
ftr-423	779	11	,	,	PUNCT
ftr-423	779	12	2055	2055	NUM
ftr-423	779	13	(	(	PUNCT
ftr-423	779	14	charitable	charitable	ADJ
ftr-423	779	15	deduction	deduction	NOUN
ftr-423	779	16	)	)	PUNCT
ftr-423	779	17	.	.	PUNCT
ftr-423	780	1	wife	wife	NOUN
ftr-423	780	2	can	can	AUX
ftr-423	780	3	diminishes	diminish	VERB
ftr-423	780	4	her	her	PRON
ftr-423	780	5	taxable	taxable	ADJ
ftr-423	780	6	estate	estate	NOUN
ftr-423	780	7	.	.	PUNCT
ftr-423	781	1	if	if	SCONJ
ftr-423	781	2	wife	wife	NOUN
ftr-423	781	3	had	have	AUX
ftr-423	781	4	not	not	PART
ftr-423	781	5	“	"	PUNCT
ftr-423	781	6	split	split	VERB
ftr-423	781	7	”	"	PUNCT
ftr-423	781	8	the	the	DET
ftr-423	781	9	gifts	gift	NOUN
ftr-423	781	10	with	with	ADP
ftr-423	781	11	husband	husband	NOUN
ftr-423	781	12	,	,	PUNCT
ftr-423	781	13	one	one	NUM
ftr-423	781	14	-	-	PUNCT
ftr-423	781	15	half	half	NOUN
ftr-423	781	16	of	of	ADP
ftr-423	781	17	each	each	DET
ftr-423	781	18	transfer	transfer	NOUN
ftr-423	781	19	would	would	AUX
ftr-423	781	20	have	have	AUX
ftr-423	781	21	been	be	AUX
ftr-423	781	22	subject	subject	ADJ
ftr-423	781	23	to	to	ADP
ftr-423	781	24	taxation	taxation	NOUN
ftr-423	781	25	.	.	PUNCT
ftr-423	782	1	gift	gift	NOUN
ftr-423	782	2	-	-	PUNCT
ftr-423	782	3	splitting	splitting	NOUN
ftr-423	782	4	is	be	AUX
ftr-423	782	5	consistent	consistent	ADJ
ftr-423	782	6	with	with	ADP
ftr-423	782	7	the	the	DET
ftr-423	782	8	treatment	treatment	NOUN
ftr-423	782	9	of	of	ADP
ftr-423	782	10	a	a	DET
ftr-423	782	11	married	married	ADJ
ftr-423	782	12	couple	couple	NOUN
ftr-423	782	13	as	as	ADP
ftr-423	782	14	a	a	DET
ftr-423	782	15	single	single	ADJ
ftr-423	782	16	economic	economic	ADJ
ftr-423	782	17	unit	unit	NOUN
ftr-423	782	18	for	for	ADP
ftr-423	782	19	wealth	wealth	NOUN
ftr-423	782	20	transfer	transfer	NOUN
ftr-423	782	21	tax	tax	NOUN
ftr-423	782	22	purposes	purpose	NOUN
ftr-423	782	23	theoretically	theoretically	ADV
ftr-423	782	24	the	the	DET
ftr-423	782	25	identity	identity	NOUN
ftr-423	782	26	of	of	ADP
ftr-423	782	27	the	the	DET
ftr-423	782	28	actual	actual	ADJ
ftr-423	782	29	transferor	transferor	NOUN
ftr-423	782	30	is	be	AUX
ftr-423	782	31	immaterial	immaterial	ADJ
ftr-423	782	32	if	if	SCONJ
ftr-423	782	33	all	all	DET
ftr-423	782	34	property	property	NOUN
ftr-423	782	35	held	hold	VERB
ftr-423	782	36	by	by	ADP
ftr-423	782	37	either	either	DET
ftr-423	782	38	spouse	spouse	NOUN
ftr-423	782	39	is	be	AUX
ftr-423	782	40	treated	treat	VERB
ftr-423	782	41	for	for	ADP
ftr-423	782	42	wealth	wealth	NOUN
ftr-423	782	43	transfer	transfer	NOUN
ftr-423	782	44	tax	tax	NOUN
ftr-423	782	45	purposes	purpose	NOUN
ftr-423	782	46	as	as	ADP
ftr-423	782	47	belonging	belong	VERB
ftr-423	782	48	equally	equally	ADV
ftr-423	782	49	to	to	ADP
ftr-423	782	50	both	both	PRON
ftr-423	782	51	.	.	PUNCT
ftr-423	783	1	if	if	SCONJ
ftr-423	783	2	both	both	DET
ftr-423	783	3	spouses	spouse	NOUN
ftr-423	783	4	agree	agree	VERB
ftr-423	783	5	,	,	PUNCT
ftr-423	783	6	the	the	DET
ftr-423	783	7	transferor	transferor	NOUN
ftr-423	783	8	-	-	PUNCT
ftr-423	783	9	spouse	spouse	NOUN
ftr-423	783	10	acts	act	NOUN
ftr-423	783	11	for	for	ADP
ftr-423	783	12	tax	tax	NOUN
ftr-423	783	13	purposes	purpose	NOUN
ftr-423	783	14	as	as	ADP
ftr-423	783	15	a	a	DET
ftr-423	783	16	quasi	quasi	NOUN
ftr-423	783	17	-	-	NOUN
ftr-423	783	18	agent	agent	NOUN
ftr-423	783	19	,	,	PUNCT
ftr-423	783	20	and	and	CCONJ
ftr-423	783	21	the	the	DET
ftr-423	783	22	gratuitous	gratuitous	ADJ
ftr-423	783	23	transfer	transfer	NOUN
ftr-423	783	24	is	be	AUX
ftr-423	783	25	treated	treat	VERB
ftr-423	783	26	as	as	ADP
ftr-423	783	27	made	make	VERB
ftr-423	783	28	one	one	NUM
ftr-423	783	29	-	-	PUNCT
ftr-423	783	30	half	half	NOUN
ftr-423	783	31	by	by	ADP
ftr-423	783	32	each	each	DET
ftr-423	783	33	taxpayer	taxpayer	NOUN
ftr-423	783	34	.	.	PUNCT
ftr-423	784	1	c.	c.	PROPN
ftr-423	784	2	disclaimers	disclaimer	NOUN
ftr-423	784	3	by	by	ADP
ftr-423	784	4	spouses	spouse	NOUN
ftr-423	784	5	and	and	CCONJ
ftr-423	784	6	others	other	NOUN
ftr-423	784	7	,	,	PUNCT
ftr-423	784	8	or	or	CCONJ
ftr-423	784	9	“	"	PUNCT
ftr-423	784	10	what	what	PRON
ftr-423	784	11	was	be	AUX
ftr-423	784	12	theirs	theirs	PRON
ftr-423	784	13	is	be	AUX
ftr-423	784	14	now	now	ADV
ftr-423	784	15	yours	yours	PRON
ftr-423	784	16	”	"	PUNCT
ftr-423	784	17	as	as	ADP
ftr-423	784	18	a	a	DET
ftr-423	784	19	matter	matter	NOUN
ftr-423	784	20	of	of	ADP
ftr-423	784	21	property	property	NOUN
ftr-423	784	22	law	law	NOUN
ftr-423	784	23	,	,	PUNCT
ftr-423	784	24	an	an	DET
ftr-423	784	25	intended	intend	VERB
ftr-423	784	26	recipient	recipient	NOUN
ftr-423	784	27	may	may	AUX
ftr-423	784	28	disclaim	disclaim	VERB
ftr-423	784	29	,	,	PUNCT
ftr-423	784	30	or	or	CCONJ
ftr-423	784	31	refuse	refuse	VERB
ftr-423	784	32	to	to	PART
ftr-423	784	33	take	take	VERB
ftr-423	784	34	ownership	ownership	NOUN
ftr-423	784	35	of	of	ADP
ftr-423	784	36	,	,	PUNCT
ftr-423	784	37	a	a	DET
ftr-423	784	38	gratuitous	gratuitous	ADJ
ftr-423	784	39	transfer	transfer	NOUN
ftr-423	784	40	.	.	PUNCT
ftr-423	785	1	in	in	ADP
ftr-423	785	2	the	the	DET
ftr-423	785	3	estate	estate	NOUN
ftr-423	785	4	administration	administration	NOUN
ftr-423	785	5	context	context	NOUN
ftr-423	785	6	,	,	PUNCT
ftr-423	785	7	disclaimers	disclaimer	NOUN
ftr-423	785	8	commonly	commonly	ADV
ftr-423	785	9	are	be	AUX
ftr-423	785	10	used	use	VERB
ftr-423	785	11	for	for	ADP
ftr-423	785	12	tax	tax	NOUN
ftr-423	785	13	planning	planning	NOUN
ftr-423	785	14	purposes	purpose	NOUN
ftr-423	785	15	.	.	PUNCT
ftr-423	786	1	this	this	PRON
ftr-423	786	2	is	be	AUX
ftr-423	786	3	because	because	SCONJ
ftr-423	786	4	a	a	DET
ftr-423	786	5	disclaimer	disclaimer	NOUN
ftr-423	786	6	that	that	PRON
ftr-423	786	7	is	be	AUX
ftr-423	786	8	“	"	PUNCT
ftr-423	786	9	qualified	qualified	ADJ
ftr-423	786	10	”	"	PUNCT
ftr-423	786	11	for	for	SCONJ
ftr-423	786	12	federal	federal	ADJ
ftr-423	786	13	wealth	wealth	NOUN
ftr-423	786	14	transfer	transfer	NOUN
ftr-423	786	15	tax	tax	NOUN
ftr-423	786	16	purposes	purpose	NOUN
ftr-423	786	17	causes	cause	VERB
ftr-423	786	18	the	the	DET
ftr-423	786	19	disclaimed	disclaimed	ADJ
ftr-423	786	20	property	property	NOUN
ftr-423	786	21	to	to	PART
ftr-423	786	22	be	be	AUX
ftr-423	786	23	treated	treat	VERB
ftr-423	786	24	as	as	ADP
ftr-423	786	25	passing	pass	VERB
ftr-423	786	26	directly	directly	ADV
ftr-423	786	27	from	from	ADP
ftr-423	786	28	the	the	DET
ftr-423	786	29	decedent	decedent	NOUN
ftr-423	786	30	/	/	SYM
ftr-423	786	31	donor	donor	NOUN
ftr-423	786	32	to	to	ADP
ftr-423	786	33	the	the	DET
ftr-423	786	34	alternate	alternate	ADJ
ftr-423	786	35	named	name	VERB
ftr-423	786	36	beneficiary	beneficiary	NOUN
ftr-423	786	37	or	or	CCONJ
ftr-423	786	38	a	a	DET
ftr-423	786	39	statutory	statutory	ADJ
ftr-423	786	40	taker	taker	NOUN
ftr-423	786	41	in	in	ADP
ftr-423	786	42	default	default	NOUN
ftr-423	786	43	,	,	PUNCT
ftr-423	786	44	as	as	SCONJ
ftr-423	786	45	the	the	DET
ftr-423	786	46	case	case	NOUN
ftr-423	786	47	may	may	AUX
ftr-423	786	48	be.124	be.124	PROPN
ftr-423	786	49	generally	generally	ADV
ftr-423	786	50	speaking	speak	VERB
ftr-423	786	51	,	,	PUNCT
ftr-423	786	52	for	for	ADP
ftr-423	786	53	a	a	DET
ftr-423	786	54	disclaimer	disclaimer	NOUN
ftr-423	786	55	to	to	PART
ftr-423	786	56	be	be	AUX
ftr-423	786	57	“	"	PUNCT
ftr-423	786	58	qualified	qualified	ADJ
ftr-423	786	59	”	"	PUNCT
ftr-423	786	60	for	for	ADP
ftr-423	786	61	federal	federal	ADJ
ftr-423	786	62	transfer	transfer	NOUN
ftr-423	786	63	tax	tax	NOUN
ftr-423	786	64	purposes	purpose	NOUN
ftr-423	786	65	,	,	PUNCT
ftr-423	786	66	the	the	DET
ftr-423	786	67	disclaimer	disclaimer	NOUN
ftr-423	786	68	must	must	AUX
ftr-423	786	69	be	be	AUX
ftr-423	786	70	made	make	VERB
ftr-423	786	71	in	in	ADP
ftr-423	786	72	writing125	writing125	PROPN
ftr-423	786	73	no	no	ADV
ftr-423	786	74	later	later	ADV
ftr-423	786	75	than	than	ADP
ftr-423	786	76	nine	nine	NUM
ftr-423	786	77	months	month	NOUN
ftr-423	786	78	after	after	ADP
ftr-423	786	79	the	the	DET
ftr-423	786	80	transfer	transfer	NOUN
ftr-423	786	81	creating	create	VERB
ftr-423	786	82	the	the	DET
ftr-423	786	83	interest	interest	NOUN
ftr-423	786	84	(	(	PUNCT
ftr-423	786	85	or	or	CCONJ
ftr-423	786	86	the	the	DET
ftr-423	786	87	purported	purport	VERB
ftr-423	786	88	transferee	transferee	NOUN
ftr-423	786	89	’s	’s	PART
ftr-423	786	90	twenty	twenty	NUM
ftr-423	786	91	-	-	PUNCT
ftr-423	786	92	first	first	ADJ
ftr-423	786	93	birthday	birthday	NOUN
ftr-423	786	94	,	,	PUNCT
ftr-423	786	95	if	if	SCONJ
ftr-423	786	96	later);126	later);126	NOUN
ftr-423	786	97	the	the	DET
ftr-423	786	98	disclaimant	disclaimant	NOUN
ftr-423	786	99	must	must	AUX
ftr-423	786	100	not	not	PART
ftr-423	786	101	accept	accept	VERB
ftr-423	786	102	the	the	DET
ftr-423	786	103	property	property	NOUN
ftr-423	786	104	or	or	CCONJ
ftr-423	786	105	any	any	PRON
ftr-423	786	106	of	of	ADP
ftr-423	786	107	its	its	PRON
ftr-423	786	108	benefits;127	benefits;127	PROPN
ftr-423	786	109	and	and	CCONJ
ftr-423	786	110	the	the	DET
ftr-423	786	111	interest	interest	NOUN
ftr-423	786	112	must	must	AUX
ftr-423	786	113	pass	pass	VERB
ftr-423	786	114	without	without	ADP
ftr-423	786	115	any	any	DET
ftr-423	786	116	direction	direction	NOUN
ftr-423	786	117	on	on	ADP
ftr-423	786	118	the	the	DET
ftr-423	786	119	part	part	NOUN
ftr-423	786	120	of	of	ADP
ftr-423	786	121	the	the	DET
ftr-423	786	122	disclaimant128	disclaimant128	PROPN
ftr-423	786	123	to	to	ADP
ftr-423	786	124	either	either	CCONJ
ftr-423	786	125	the	the	DET
ftr-423	786	126	decedent	decedent	NOUN
ftr-423	786	127	’s	’s	PART
ftr-423	786	128	spouse	spouse	NOUN
ftr-423	786	129	or	or	CCONJ
ftr-423	786	130	a	a	DET
ftr-423	786	131	person	person	NOUN
ftr-423	786	132	other	other	ADJ
ftr-423	786	133	than	than	ADP
ftr-423	786	134	the	the	DET
ftr-423	786	135	disclaimant	disclaimant	NOUN
ftr-423	786	136	himself	himself	PRON
ftr-423	786	137	or	or	CCONJ
ftr-423	786	138	herself.129	herself.129	PROPN
ftr-423	786	139	if	if	SCONJ
ftr-423	786	140	a	a	DET
ftr-423	786	141	disclaimer	disclaimer	NOUN
ftr-423	786	142	does	do	AUX
ftr-423	786	143	not	not	PART
ftr-423	786	144	meet	meet	VERB
ftr-423	786	145	all	all	PRON
ftr-423	786	146	of	of	ADP
ftr-423	786	147	these	these	DET
ftr-423	786	148	criteria	criterion	NOUN
ftr-423	786	149	,	,	PUNCT
ftr-423	786	150	then	then	ADV
ftr-423	786	151	for	for	ADP
ftr-423	786	152	transfer	transfer	NOUN
ftr-423	786	153	tax	tax	NOUN
ftr-423	786	154	purposes	purpose	NOUN
ftr-423	786	155	,	,	PUNCT
ftr-423	786	156	the	the	DET
ftr-423	786	157	disclaimant	disclaimant	NOUN
ftr-423	786	158	,	,	PUNCT
ftr-423	786	159	not	not	PART
ftr-423	786	160	the	the	DET
ftr-423	786	161	decedent	decedent	NOUN
ftr-423	786	162	/	/	SYM
ftr-423	786	163	donor	donor	NOUN
ftr-423	786	164	,	,	PUNCT
ftr-423	786	165	is	be	AUX
ftr-423	786	166	the	the	DET
ftr-423	786	167	transferor	transferor	NOUN
ftr-423	786	168	for	for	ADP
ftr-423	786	169	tax	tax	NOUN
ftr-423	786	170	purposes.130	purposes.130	NOUN
ftr-423	786	171	in	in	ADP
ftr-423	786	172	the	the	DET
ftr-423	786	173	estate	estate	NOUN
ftr-423	786	174	tax	tax	NOUN
ftr-423	786	175	context	context	NOUN
ftr-423	786	176	,	,	PUNCT
ftr-423	786	177	whether	whether	SCONJ
ftr-423	786	178	a	a	DET
ftr-423	786	179	disclaimer	disclaimer	NOUN
ftr-423	786	180	is	be	AUX
ftr-423	786	181	qualified	qualified	ADJ
ftr-423	786	182	for	for	ADP
ftr-423	786	183	tax	tax	NOUN
ftr-423	786	184	purposes	purpose	NOUN
ftr-423	786	185	has	have	VERB
ftr-423	786	186	important	important	ADJ
ftr-423	786	187	estate	estate	NOUN
ftr-423	786	188	tax	tax	NOUN
ftr-423	786	189	consequences	consequence	NOUN
ftr-423	786	190	.	.	PUNCT
ftr-423	787	1	if	if	SCONJ
ftr-423	787	2	a	a	DET
ftr-423	787	3	testamentary	testamentary	ADJ
ftr-423	787	4	gift	gift	NOUN
ftr-423	787	5	,	,	PUNCT
ftr-423	787	6	devise	devise	VERB
ftr-423	787	7	or	or	CCONJ
ftr-423	787	8	bequest	bequest	VERB
ftr-423	787	9	to	to	ADP
ftr-423	787	10	an	an	DET
ftr-423	787	11	intended	intend	VERB
ftr-423	787	12	beneficiary	beneficiary	NOUN
ftr-423	787	13	ordinarily	ordinarily	ADV
ftr-423	787	14	would	would	AUX
ftr-423	787	15	qualify	qualify	VERB
ftr-423	787	16	for	for	ADP
ftr-423	787	17	an	an	DET
ftr-423	787	18	estate	estate	NOUN
ftr-423	787	19	tax	tax	NOUN
ftr-423	787	20	deduction,131	deduction,131	PROPN
ftr-423	787	21	for	for	ADP
ftr-423	787	22	example	example	NOUN
ftr-423	787	23	,	,	PUNCT
ftr-423	787	24	but	but	CCONJ
ftr-423	787	25	the	the	DET
ftr-423	787	26	intended	intend	VERB
ftr-423	787	27	beneficiary	beneficiary	NOUN
ftr-423	787	28	makes	make	VERB
ftr-423	787	29	a	a	DET
ftr-423	787	30	qualified	qualified	ADJ
ftr-423	787	31	disclaimer	disclaimer	NOUN
ftr-423	787	32	,	,	PUNCT
ftr-423	787	33	the	the	DET
ftr-423	787	34	estate	estate	NOUN
ftr-423	787	35	’s	’s	PART
ftr-423	787	36	anticipated	anticipate	VERB
ftr-423	787	37	tax	tax	NOUN
ftr-423	787	38	bill	bill	NOUN
ftr-423	787	39	may	may	AUX
ftr-423	787	40	change	change	VERB
ftr-423	787	41	depending	depend	VERB
ftr-423	787	42	on	on	ADP
ftr-423	787	43	the	the	DET
ftr-423	787	44	identity	identity	NOUN
ftr-423	787	45	of	of	ADP
ftr-423	787	46	the	the	DET
ftr-423	787	47	person	person	NOUN
ftr-423	787	48	who	who	PRON
ftr-423	787	49	succeeds	succeed	VERB
ftr-423	787	50	to	to	ADP
ftr-423	787	51	the	the	DET
ftr-423	787	52	property	property	NOUN
ftr-423	787	53	by	by	ADP
ftr-423	787	54	reason	reason	NOUN
ftr-423	787	55	of	of	ADP
ftr-423	787	56	the	the	DET
ftr-423	787	57	disclaimer	disclaimer	NOUN
ftr-423	787	58	.	.	PUNCT
ftr-423	788	1	the	the	DET
ftr-423	788	2	transfer	transfer	NOUN
ftr-423	788	3	resulting	result	VERB
ftr-423	788	4	from	from	ADP
ftr-423	788	5	the	the	DET
ftr-423	788	6	disclaimer	disclaimer	NOUN
ftr-423	788	7	may	may	AUX
ftr-423	788	8	or	or	CCONJ
ftr-423	788	9	may	may	AUX
ftr-423	788	10	not	not	PART
ftr-423	788	11	be	be	AUX
ftr-423	788	12	eligible	eligible	ADJ
ftr-423	788	13	for	for	ADP
ftr-423	788	14	the	the	DET
ftr-423	788	15	782	782	NUM
ftr-423	788	16	florida	florida	PROPN
ftr-423	788	17	tax	tax	NOUN
ftr-423	788	18	review	review	NOUN
ftr-423	788	19	[	[	X
ftr-423	788	20	vol	vol	NOUN
ftr-423	788	21	.	.	PUNCT
ftr-423	789	1	6:8	6:8	NUM
ftr-423	789	2	132	132	NUM
ftr-423	789	3	.	.	PUNCT
ftr-423	790	1	to	to	PART
ftr-423	790	2	illustrate	illustrate	VERB
ftr-423	790	3	the	the	DET
ftr-423	790	4	important	important	ADJ
ftr-423	790	5	tax	tax	NOUN
ftr-423	790	6	implications	implication	NOUN
ftr-423	790	7	of	of	ADP
ftr-423	790	8	the	the	DET
ftr-423	790	9	disclaimer	disclaimer	ADJ
ftr-423	790	10	rules	rule	NOUN
ftr-423	790	11	,	,	PUNCT
ftr-423	790	12	consider	consider	VERB
ftr-423	790	13	a	a	DET
ftr-423	790	14	scenario	scenario	NOUN
ftr-423	790	15	in	in	ADP
ftr-423	790	16	which	which	PRON
ftr-423	790	17	father	father	NOUN
ftr-423	790	18	dies	die	VERB
ftr-423	790	19	,	,	PUNCT
ftr-423	790	20	leaving	leave	VERB
ftr-423	790	21	a	a	DET
ftr-423	790	22	will	will	NOUN
ftr-423	790	23	with	with	ADP
ftr-423	790	24	the	the	DET
ftr-423	790	25	following	follow	VERB
ftr-423	790	26	bequest	bequest	NOUN
ftr-423	790	27	:	:	PUNCT
ftr-423	790	28	i	i	PRON
ftr-423	790	29	give	give	VERB
ftr-423	790	30	and	and	CCONJ
ftr-423	790	31	bequeath	bequeath	VERB
ftr-423	790	32	the	the	DET
ftr-423	790	33	amount	amount	NOUN
ftr-423	790	34	of	of	ADP
ftr-423	790	35	one	one	NUM
ftr-423	790	36	hundred	hundred	NUM
ftr-423	790	37	thousand	thousand	NUM
ftr-423	790	38	dollars	dollar	NOUN
ftr-423	790	39	(	(	PUNCT
ftr-423	790	40	$	$	SYM
ftr-423	790	41	100,000	100,000	NUM
ftr-423	790	42	)	)	PUNCT
ftr-423	790	43	to	to	ADP
ftr-423	790	44	my	my	PRON
ftr-423	790	45	adult	adult	NOUN
ftr-423	790	46	daughter	daughter	NOUN
ftr-423	790	47	,	,	PUNCT
ftr-423	790	48	daughter	daughter	NOUN
ftr-423	790	49	,	,	PUNCT
ftr-423	790	50	if	if	SCONJ
ftr-423	790	51	she	she	PRON
ftr-423	790	52	survives	survive	VERB
ftr-423	790	53	me	i	PRON
ftr-423	790	54	,	,	PUNCT
ftr-423	790	55	or	or	CCONJ
ftr-423	790	56	,	,	PUNCT
ftr-423	790	57	if	if	SCONJ
ftr-423	790	58	she	she	PRON
ftr-423	790	59	does	do	AUX
ftr-423	790	60	not	not	PART
ftr-423	790	61	survive	survive	VERB
ftr-423	790	62	me	i	PRON
ftr-423	790	63	,	,	PUNCT
ftr-423	790	64	or	or	CCONJ
ftr-423	790	65	if	if	SCONJ
ftr-423	790	66	she	she	PRON
ftr-423	790	67	shall	shall	AUX
ftr-423	790	68	effectively	effectively	ADV
ftr-423	790	69	disclaim	disclaim	VERB
ftr-423	790	70	all	all	DET
ftr-423	790	71	or	or	CCONJ
ftr-423	790	72	any	any	PRON
ftr-423	790	73	portion	portion	NOUN
ftr-423	790	74	of	of	ADP
ftr-423	790	75	this	this	DET
ftr-423	790	76	bequest	bequest	NOUN
ftr-423	790	77	,	,	PUNCT
ftr-423	790	78	i	i	PRON
ftr-423	790	79	give	give	VERB
ftr-423	790	80	and	and	CCONJ
ftr-423	790	81	bequeath	bequeath	VERB
ftr-423	790	82	all	all	PRON
ftr-423	790	83	of	of	ADP
ftr-423	790	84	such	such	ADJ
ftr-423	790	85	property	property	NOUN
ftr-423	790	86	,	,	PUNCT
ftr-423	790	87	or	or	CCONJ
ftr-423	790	88	the	the	DET
ftr-423	790	89	portion	portion	NOUN
ftr-423	790	90	so	so	ADV
ftr-423	790	91	disclaimed	disclaim	VERB
ftr-423	790	92	,	,	PUNCT
ftr-423	790	93	as	as	SCONJ
ftr-423	790	94	the	the	DET
ftr-423	790	95	case	case	NOUN
ftr-423	790	96	may	may	AUX
ftr-423	790	97	be	be	AUX
ftr-423	790	98	,	,	PUNCT
ftr-423	790	99	to	to	ADP
ftr-423	790	100	charity	charity	NOUN
ftr-423	790	101	,	,	PUNCT
ftr-423	790	102	if	if	SCONJ
ftr-423	790	103	at	at	ADP
ftr-423	790	104	the	the	DET
ftr-423	790	105	time	time	NOUN
ftr-423	790	106	of	of	ADP
ftr-423	790	107	such	such	ADJ
ftr-423	790	108	disposition	disposition	NOUN
ftr-423	790	109	it	it	PRON
ftr-423	790	110	is	be	AUX
ftr-423	790	111	an	an	DET
ftr-423	790	112	organization	organization	NOUN
ftr-423	790	113	described	describe	VERB
ftr-423	790	114	in	in	ADP
ftr-423	790	115	and	and	CCONJ
ftr-423	790	116	meeting	meet	VERB
ftr-423	790	117	the	the	DET
ftr-423	790	118	requirements	requirement	NOUN
ftr-423	790	119	of	of	ADP
ftr-423	790	120	irc	irc	PROPN
ftr-423	790	121	§	§	PROPN
ftr-423	790	122	§	§	PROPN
ftr-423	790	123	170(c	170(c	PROPN
ftr-423	790	124	)	)	PUNCT
ftr-423	790	125	and	and	CCONJ
ftr-423	790	126	2055(a	2055(a	NUM
ftr-423	790	127	)	)	PUNCT
ftr-423	790	128	.	.	PUNCT
ftr-423	791	1	“	"	PUNCT
ftr-423	791	2	charity	charity	NOUN
ftr-423	791	3	”	"	PUNCT
ftr-423	791	4	is	be	AUX
ftr-423	791	5	used	use	VERB
ftr-423	791	6	in	in	ADP
ftr-423	791	7	this	this	DET
ftr-423	791	8	example	example	NOUN
ftr-423	791	9	as	as	ADP
ftr-423	791	10	a	a	DET
ftr-423	791	11	generic	generic	ADJ
ftr-423	791	12	stand	stand	NOUN
ftr-423	791	13	-	-	PUNCT
ftr-423	791	14	in	in	NOUN
ftr-423	791	15	for	for	ADP
ftr-423	791	16	the	the	DET
ftr-423	791	17	class	class	NOUN
ftr-423	791	18	of	of	ADP
ftr-423	791	19	beneficiaries	beneficiary	NOUN
ftr-423	791	20	transfers	transfer	NOUN
ftr-423	791	21	to	to	PART
ftr-423	791	22	which	which	PRON
ftr-423	791	23	qualify	qualify	VERB
ftr-423	791	24	for	for	ADP
ftr-423	791	25	the	the	DET
ftr-423	791	26	estate	estate	NOUN
ftr-423	791	27	tax	tax	NOUN
ftr-423	791	28	charitable	charitable	ADJ
ftr-423	791	29	deduction	deduction	NOUN
ftr-423	791	30	.	.	PUNCT
ftr-423	792	1	an	an	DET
ftr-423	792	2	actual	actual	ADJ
ftr-423	792	3	w	w	NOUN
ftr-423	792	4	ill	ill	ADJ
ftr-423	792	5	typically	typically	ADV
ftr-423	792	6	would	would	AUX
ftr-423	792	7	contain	contain	VERB
ftr-423	792	8	the	the	DET
ftr-423	792	9	specific	specific	ADJ
ftr-423	792	10	name	name	NOUN
ftr-423	792	11	of	of	ADP
ftr-423	792	12	an	an	DET
ftr-423	792	13	organization	organization	NOUN
ftr-423	792	14	described	describe	VERB
ftr-423	792	15	in	in	ADP
ftr-423	792	16	and	and	CCONJ
ftr-423	792	17	meeting	meet	VERB
ftr-423	792	18	the	the	DET
ftr-423	792	19	requirements	requirement	NOUN
ftr-423	792	20	of	of	ADP
ftr-423	792	21	irc	irc	PROPN
ftr-423	792	22	§	§	PROPN
ftr-423	792	23	§	§	PROPN
ftr-423	792	24	170(c	170(c	PROPN
ftr-423	792	25	)	)	PUNCT
ftr-423	792	26	(	(	PUNCT
ftr-423	792	27	income	income	NOUN
ftr-423	792	28	tax	tax	NOUN
ftr-423	792	29	charitable	charitable	ADJ
ftr-423	792	30	deduction	deduction	NOUN
ftr-423	792	31	)	)	PUNCT
ftr-423	792	32	and	and	CCONJ
ftr-423	792	33	2055(a	2055(a	NUM
ftr-423	792	34	)	)	PUNCT
ftr-423	792	35	(	(	PUNCT
ftr-423	792	36	estate	estate	NOUN
ftr-423	792	37	tax	tax	NOUN
ftr-423	792	38	charitable	charitable	ADJ
ftr-423	792	39	deduction	deduction	NOUN
ftr-423	792	40	)	)	PUNCT
ftr-423	792	41	.	.	PUNCT
ftr-423	793	1	if	if	SCONJ
ftr-423	793	2	,	,	PUNCT
ftr-423	793	3	within	within	ADP
ftr-423	793	4	nine	nine	NUM
ftr-423	793	5	months	month	NOUN
ftr-423	793	6	of	of	ADP
ftr-423	793	7	father	father	NOUN
ftr-423	793	8	’s	’s	PART
ftr-423	793	9	date	date	NOUN
ftr-423	793	10	of	of	ADP
ftr-423	793	11	death	death	NOUN
ftr-423	793	12	,	,	PUNCT
ftr-423	793	13	daughter	daughter	NOUN
ftr-423	793	14	delivers	deliver	VERB
ftr-423	793	15	to	to	ADP
ftr-423	793	16	father	father	PROPN
ftr-423	793	17	’s	’s	PART
ftr-423	793	18	executor	executor	NOUN
ftr-423	793	19	an	an	DET
ftr-423	793	20	irrevocable	irrevocable	ADJ
ftr-423	793	21	written	write	VERB
ftr-423	793	22	refusal	refusal	NOUN
ftr-423	793	23	to	to	PART
ftr-423	793	24	accept	accept	VERB
ftr-423	793	25	the	the	DET
ftr-423	793	26	$	$	SYM
ftr-423	793	27	100,000	100,000	NUM
ftr-423	793	28	bequest	bequest	NOUN
ftr-423	793	29	,	,	PUNCT
ftr-423	793	30	the	the	DET
ftr-423	793	31	property	property	NOUN
ftr-423	793	32	passes	pass	VERB
ftr-423	793	33	to	to	ADP
ftr-423	793	34	charity	charity	NOUN
ftr-423	793	35	.	.	PUNCT
ftr-423	794	1	note	note	VERB
ftr-423	794	2	that	that	SCONJ
ftr-423	794	3	the	the	DET
ftr-423	794	4	bequest	bequest	NOUN
ftr-423	794	5	passes	pass	VERB
ftr-423	794	6	to	to	ADP
ftr-423	794	7	charity	charity	NOUN
ftr-423	794	8	pursuant	pursuant	ADV
ftr-423	794	9	to	to	ADP
ftr-423	794	10	the	the	DET
ftr-423	794	11	terms	term	NOUN
ftr-423	794	12	of	of	ADP
ftr-423	794	13	father	father	PROPN
ftr-423	794	14	’s	’s	PART
ftr-423	794	15	will	will	AUX
ftr-423	794	16	,	,	PUNCT
ftr-423	794	17	without	without	ADP
ftr-423	794	18	direction	direction	NOUN
ftr-423	794	19	on	on	ADP
ftr-423	794	20	daughter	daughter	NOUN
ftr-423	794	21	’s	’s	PART
ftr-423	794	22	part	part	NOUN
ftr-423	794	23	and	and	CCONJ
ftr-423	794	24	without	without	ADP
ftr-423	794	25	daughter	daughter	NOUN
ftr-423	794	26	’s	’	VERB
ftr-423	794	27	having	having	AUX
ftr-423	794	28	accepted	accept	VERB
ftr-423	794	29	any	any	DET
ftr-423	794	30	portion	portion	NOUN
ftr-423	794	31	of	of	ADP
ftr-423	794	32	the	the	DET
ftr-423	794	33	bequest	bequest	NOUN
ftr-423	794	34	.	.	PUNCT
ftr-423	795	1	assuming	assume	VERB
ftr-423	795	2	she	she	PRON
ftr-423	795	3	has	have	AUX
ftr-423	795	4	accepted	accept	VERB
ftr-423	795	5	no	no	DET
ftr-423	795	6	benefits	benefit	NOUN
ftr-423	795	7	from	from	ADP
ftr-423	795	8	the	the	DET
ftr-423	795	9	offered	offer	VERB
ftr-423	795	10	legacy	legacy	NOUN
ftr-423	795	11	(	(	PUNCT
ftr-423	795	12	such	such	ADJ
ftr-423	795	13	as	as	ADP
ftr-423	795	14	interest	interest	NOUN
ftr-423	795	15	earned	earn	VERB
ftr-423	795	16	by	by	ADP
ftr-423	795	17	it	it	PRON
ftr-423	795	18	)	)	PUNCT
ftr-423	795	19	,	,	PUNCT
ftr-423	795	20	then	then	ADV
ftr-423	795	21	for	for	ADP
ftr-423	795	22	federal	federal	ADJ
ftr-423	795	23	transfer	transfer	NOUN
ftr-423	795	24	tax	tax	NOUN
ftr-423	795	25	purposes	purpose	NOUN
ftr-423	795	26	d	d	X
ftr-423	795	27	aughter	aughter	NOUN
ftr-423	795	28	’s	’s	PART
ftr-423	795	29	disclaimer	disclaimer	NOUN
ftr-423	795	30	is	be	AUX
ftr-423	795	31	“	"	PUNCT
ftr-423	795	32	qualified	qualified	ADJ
ftr-423	795	33	.	.	PUNCT
ftr-423	795	34	”	"	PUNCT
ftr-423	796	1	irc	irc	PROPN
ftr-423	796	2	§	§	PROPN
ftr-423	796	3	2518(a	2518(a	NUM
ftr-423	796	4	)	)	PUNCT
ftr-423	796	5	.	.	PUNCT
ftr-423	797	1	the	the	DET
ftr-423	797	2	property	property	NOUN
ftr-423	797	3	is	be	AUX
ftr-423	797	4	treated	treat	VERB
ftr-423	797	5	as	as	ADP
ftr-423	797	6	passing	pass	VERB
ftr-423	797	7	directly	directly	ADV
ftr-423	797	8	from	from	ADP
ftr-423	797	9	father	father	NOUN
ftr-423	797	10	to	to	ADP
ftr-423	797	11	charity	charity	NOUN
ftr-423	797	12	.	.	PUNCT
ftr-423	798	1	i	i	PRON
ftr-423	798	2	d.	d.	PROPN
ftr-423	798	3	father	father	PROPN
ftr-423	798	4	’s	’s	PART
ftr-423	798	5	estate	estate	NOUN
ftr-423	798	6	will	will	AUX
ftr-423	798	7	be	be	AUX
ftr-423	798	8	entitled	entitle	VERB
ftr-423	798	9	to	to	ADP
ftr-423	798	10	an	an	DET
ftr-423	798	11	estate	estate	NOUN
ftr-423	798	12	tax	tax	NOUN
ftr-423	798	13	charitable	charitable	ADJ
ftr-423	798	14	deduction	deduction	NOUN
ftr-423	798	15	.	.	PUNCT
ftr-423	799	1	irc	irc	PROPN
ftr-423	799	2	§	§	PROPN
ftr-423	799	3	2518(a	2518(a	NUM
ftr-423	799	4	)	)	PUNCT
ftr-423	799	5	.	.	PUNCT
ftr-423	800	1	if	if	SCONJ
ftr-423	800	2	daughter	daughter	NOUN
ftr-423	800	3	’s	’s	PART
ftr-423	800	4	disclaimer	disclaimer	NOUN
ftr-423	800	5	is	be	AUX
ftr-423	800	6	not	not	PART
ftr-423	800	7	“	"	PUNCT
ftr-423	800	8	qualified	qualified	ADJ
ftr-423	800	9	”	"	PUNCT
ftr-423	800	10	for	for	ADP
ftr-423	800	11	estate	estate	NOUN
ftr-423	800	12	tax	tax	NOUN
ftr-423	800	13	purposes	purpose	NOUN
ftr-423	800	14	,	,	PUNCT
ftr-423	800	15	the	the	DET
ftr-423	800	16	tax	tax	NOUN
ftr-423	800	17	consequences	consequence	NOUN
ftr-423	800	18	to	to	ADP
ftr-423	800	19	father	father	PROPN
ftr-423	800	20	’s	’s	PART
ftr-423	800	21	estate	estate	NOUN
ftr-423	800	22	change	change	NOUN
ftr-423	800	23	.	.	PUNCT
ftr-423	801	1	assume	assume	VERB
ftr-423	801	2	the	the	DET
ftr-423	801	3	same	same	ADJ
ftr-423	801	4	facts	fact	NOUN
ftr-423	801	5	as	as	ADP
ftr-423	801	6	above	above	ADV
ftr-423	801	7	,	,	PUNCT
ftr-423	801	8	but	but	CCONJ
ftr-423	801	9	that	that	SCONJ
ftr-423	801	10	five	five	NUM
ftr-423	801	11	months	month	NOUN
ftr-423	801	12	after	after	ADP
ftr-423	801	13	father	father	NOUN
ftr-423	801	14	’s	’s	PART
ftr-423	801	15	death	death	NOUN
ftr-423	801	16	,	,	PUNCT
ftr-423	801	17	daughter	daughter	NOUN
ftr-423	801	18	requests	request	NOUN
ftr-423	801	19	and	and	CCONJ
ftr-423	801	20	receives	receive	VERB
ftr-423	801	21	payment	payment	NOUN
ftr-423	801	22	of	of	ADP
ftr-423	801	23	the	the	DET
ftr-423	801	24	$	$	SYM
ftr-423	801	25	100,000	100,000	NUM
ftr-423	801	26	bequest	bequest	NOUN
ftr-423	801	27	.	.	PUNCT
ftr-423	802	1	daughter	daughter	NOUN
ftr-423	802	2	spends	spend	VERB
ftr-423	802	3	$	$	SYM
ftr-423	802	4	5,000	5,000	NUM
ftr-423	802	5	of	of	ADP
ftr-423	802	6	the	the	DET
ftr-423	802	7	bequest	bequest	NOUN
ftr-423	802	8	on	on	ADP
ftr-423	802	9	a	a	DET
ftr-423	802	10	luxurious	luxurious	ADJ
ftr-423	802	11	vacation	vacation	NOUN
ftr-423	802	12	but	but	CCONJ
ftr-423	802	13	then	then	ADV
ftr-423	802	14	decides	decide	VERB
ftr-423	802	15	she	she	PRON
ftr-423	802	16	does	do	AUX
ftr-423	802	17	not	not	PART
ftr-423	802	18	want	want	VERB
ftr-423	802	19	any	any	PRON
ftr-423	802	20	of	of	ADP
ftr-423	802	21	the	the	DET
ftr-423	802	22	money	money	NOUN
ftr-423	802	23	.	.	PUNCT
ftr-423	803	1	assume	assume	VERB
ftr-423	803	2	that	that	SCONJ
ftr-423	803	3	daughter	daughter	NOUN
ftr-423	803	4	is	be	AUX
ftr-423	803	5	independently	independently	ADV
ftr-423	803	6	wealthy	wealthy	ADJ
ftr-423	803	7	.	.	PUNCT
ftr-423	804	1	daughter	daughter	NOUN
ftr-423	804	2	then	then	ADV
ftr-423	804	3	wants	want	VERB
ftr-423	804	4	to	to	PART
ftr-423	804	5	disclaim	disclaim	VERB
ftr-423	804	6	the	the	DET
ftr-423	804	7	bequest	bequest	NOUN
ftr-423	804	8	,	,	PUNCT
ftr-423	804	9	causing	cause	VERB
ftr-423	804	10	the	the	DET
ftr-423	804	11	money	money	NOUN
ftr-423	804	12	to	to	PART
ftr-423	804	13	pass	pass	VERB
ftr-423	804	14	to	to	ADP
ftr-423	804	15	charity	charity	NOUN
ftr-423	804	16	.	.	PUNCT
ftr-423	805	1	before	before	ADP
ftr-423	805	2	the	the	DET
ftr-423	805	3	ninth	ninth	ADJ
ftr-423	805	4	month	month	NOUN
ftr-423	805	5	after	after	ADP
ftr-423	805	6	father	father	NOUN
ftr-423	805	7	’s	’s	PART
ftr-423	805	8	death	death	NOUN
ftr-423	805	9	,	,	PUNCT
ftr-423	805	10	daughter	daughter	NOUN
ftr-423	805	11	reimburses	reimburse	VERB
ftr-423	805	12	the	the	DET
ftr-423	805	13	estate	estate	NOUN
ftr-423	805	14	from	from	ADP
ftr-423	805	15	her	her	PRON
ftr-423	805	16	own	own	ADJ
ftr-423	805	17	funds	fund	NOUN
ftr-423	805	18	for	for	ADP
ftr-423	805	19	the	the	DET
ftr-423	805	20	entire	entire	ADJ
ftr-423	805	21	$	$	SYM
ftr-423	805	22	100,000	100,000	NUM
ftr-423	805	23	bequest	bequest	NOUN
ftr-423	805	24	.	.	PUNCT
ftr-423	806	1	daughter	daughter	NOUN
ftr-423	806	2	also	also	ADV
ftr-423	806	3	delivers	deliver	VERB
ftr-423	806	4	to	to	ADP
ftr-423	806	5	father	father	PROPN
ftr-423	806	6	’s	’s	PART
ftr-423	806	7	executor	executor	NOUN
ftr-423	806	8	an	an	DET
ftr-423	806	9	irrevocable	irrevocable	ADJ
ftr-423	806	10	written	write	VERB
ftr-423	806	11	refusal	refusal	NOUN
ftr-423	806	12	to	to	PART
ftr-423	806	13	accept	accept	VERB
ftr-423	806	14	the	the	DET
ftr-423	806	15	bequest	bequest	NOUN
ftr-423	806	16	.	.	PUNCT
ftr-423	807	1	pursuant	pursuant	ADJ
ftr-423	807	2	to	to	ADP
ftr-423	807	3	the	the	DET
ftr-423	807	4	terms	term	NOUN
ftr-423	807	5	of	of	ADP
ftr-423	807	6	father	father	PROPN
ftr-423	807	7	’s	’s	PART
ftr-423	807	8	will	will	NOUN
ftr-423	807	9	,	,	PUNCT
ftr-423	807	10	the	the	DET
ftr-423	807	11	executor	executor	NOUN
ftr-423	807	12	pays	pay	VERB
ftr-423	807	13	$	$	SYM
ftr-423	807	14	100,000	100,000	NUM
ftr-423	807	15	to	to	ADP
ftr-423	807	16	charity	charity	NOUN
ftr-423	807	17	.	.	PUNCT
ftr-423	808	1	as	as	ADP
ftr-423	808	2	before	before	ADV
ftr-423	808	3	,	,	PUNCT
ftr-423	808	4	for	for	ADP
ftr-423	808	5	estate	estate	NOUN
ftr-423	808	6	tax	tax	NOUN
ftr-423	808	7	purposes	purpose	NOUN
ftr-423	808	8	,	,	PUNCT
ftr-423	808	9	the	the	DET
ftr-423	808	10	bequest	bequest	NOUN
ftr-423	808	11	passes	pass	VERB
ftr-423	808	12	to	to	ADP
ftr-423	808	13	charity	charity	NOUN
ftr-423	808	14	.	.	PUNCT
ftr-423	809	1	yet	yet	ADV
ftr-423	809	2	in	in	ADP
ftr-423	809	3	this	this	DET
ftr-423	809	4	case	case	NOUN
ftr-423	809	5	,	,	PUNCT
ftr-423	809	6	daughter	daughter	NOUN
ftr-423	809	7	first	first	ADV
ftr-423	809	8	accepted	accept	VERB
ftr-423	809	9	the	the	DET
ftr-423	809	10	benefit	benefit	NOUN
ftr-423	809	11	of	of	ADP
ftr-423	809	12	the	the	DET
ftr-423	809	13	bequest	bequest	NOUN
ftr-423	809	14	by	by	ADP
ftr-423	809	15	spending	spend	VERB
ftr-423	809	16	part	part	NOUN
ftr-423	809	17	of	of	ADP
ftr-423	809	18	it	it	PRON
ftr-423	809	19	on	on	ADP
ftr-423	809	20	a	a	DET
ftr-423	809	21	luxurious	luxurious	ADJ
ftr-423	809	22	vacation	vacation	NOUN
ftr-423	809	23	and	and	CCONJ
ftr-423	809	24	then	then	ADV
ftr-423	809	25	decided	decide	VERB
ftr-423	809	26	to	to	PART
ftr-423	809	27	disclaim	disclaim	VERB
ftr-423	809	28	it	it	PRON
ftr-423	809	29	.	.	PUNCT
ftr-423	810	1	even	even	ADV
ftr-423	810	2	though	though	SCONJ
ftr-423	810	3	charity	charity	NOUN
ftr-423	810	4	ultimately	ultimately	ADV
ftr-423	810	5	receives	receive	VERB
ftr-423	810	6	$	$	SYM
ftr-423	810	7	100,000	100,000	NUM
ftr-423	810	8	,	,	PUNCT
ftr-423	810	9	father	father	NOUN
ftr-423	810	10	’s	’s	PART
ftr-423	810	11	estate	estate	NOUN
ftr-423	810	12	will	will	AUX
ftr-423	810	13	not	not	PART
ftr-423	810	14	be	be	AUX
ftr-423	810	15	eligible	eligible	ADJ
ftr-423	810	16	for	for	ADP
ftr-423	810	17	the	the	DET
ftr-423	810	18	deduction	deduction	NOUN
ftr-423	810	19	under	under	ADP
ftr-423	810	20	irc	irc	PROPN
ftr-423	810	21	§	§	NOUN
ftr-423	810	22	2055(a	2055(a	NOUN
ftr-423	810	23	)	)	PUNCT
ftr-423	810	24	for	for	ADP
ftr-423	810	25	transfers	transfer	NOUN
ftr-423	810	26	to	to	ADP
ftr-423	810	27	charity	charity	NOUN
ftr-423	810	28	.	.	PUNCT
ftr-423	811	1	daughter	daughter	NOUN
ftr-423	811	2	’s	’s	PART
ftr-423	811	3	disclaimer	disclaimer	NOUN
ftr-423	811	4	is	be	AUX
ftr-423	811	5	not	not	PART
ftr-423	811	6	“	"	PUNCT
ftr-423	811	7	qualified	qualified	ADJ
ftr-423	811	8	”	"	PUNCT
ftr-423	811	9	for	for	ADP
ftr-423	811	10	transfer	transfer	NOUN
ftr-423	811	11	tax	tax	NOUN
ftr-423	811	12	purposes	purpose	NOUN
ftr-423	811	13	,	,	PUNCT
ftr-423	811	14	and	and	CCONJ
ftr-423	811	15	daughter	daughter	NOUN
ftr-423	811	16	,	,	PUNCT
ftr-423	811	17	not	not	PART
ftr-423	811	18	father	father	NOUN
ftr-423	811	19	’s	’s	PART
ftr-423	811	20	estate	estate	NOUN
ftr-423	811	21	,	,	PUNCT
ftr-423	811	22	will	will	AUX
ftr-423	811	23	be	be	AUX
ftr-423	811	24	treated	treat	VERB
ftr-423	811	25	as	as	ADP
ftr-423	811	26	the	the	DET
ftr-423	811	27	transferor	transferor	NOUN
ftr-423	811	28	of	of	ADP
ftr-423	811	29	the	the	DET
ftr-423	811	30	property	property	NOUN
ftr-423	811	31	.	.	PUNCT
ftr-423	812	1	irc	irc	PROPN
ftr-423	812	2	§	§	PROPN
ftr-423	812	3	2055	2055	NUM
ftr-423	812	4	.	.	PUNCT
ftr-423	813	1	the	the	DET
ftr-423	813	2	tax	tax	NOUN
ftr-423	813	3	law	law	NOUN
ftr-423	813	4	gives	give	VERB
ftr-423	813	5	daughter	daughter	NOUN
ftr-423	813	6	an	an	DET
ftr-423	813	7	opportunity	opportunity	NOUN
ftr-423	813	8	to	to	PART
ftr-423	813	9	accept	accept	VERB
ftr-423	813	10	the	the	DET
ftr-423	813	11	property	property	NOUN
ftr-423	813	12	(	(	PUNCT
ftr-423	813	13	and	and	CCONJ
ftr-423	813	14	fix	fix	VERB
ftr-423	813	15	the	the	DET
ftr-423	813	16	tax	tax	NOUN
ftr-423	813	17	consequences	consequence	NOUN
ftr-423	813	18	to	to	ADP
ftr-423	813	19	father	father	PROPN
ftr-423	813	20	’s	’s	PART
ftr-423	813	21	estate	estate	NOUN
ftr-423	813	22	)	)	PUNCT
ftr-423	813	23	,	,	PUNCT
ftr-423	813	24	but	but	CCONJ
ftr-423	813	25	once	once	SCONJ
ftr-423	813	26	she	she	PRON
ftr-423	813	27	has	have	AUX
ftr-423	813	28	decided	decide	VERB
ftr-423	813	29	to	to	PART
ftr-423	813	30	accept	accept	VERB
ftr-423	813	31	it	it	PRON
ftr-423	813	32	,	,	PUNCT
ftr-423	813	33	she	she	PRON
ftr-423	813	34	may	may	AUX
ftr-423	813	35	not	not	PART
ftr-423	813	36	change	change	VERB
ftr-423	813	37	her	her	PRON
ftr-423	813	38	mind	mind	NOUN
ftr-423	813	39	(	(	PUNCT
ftr-423	813	40	for	for	ADP
ftr-423	813	41	tax	tax	NOUN
ftr-423	813	42	purposes	purpose	NOUN
ftr-423	813	43	,	,	PUNCT
ftr-423	813	44	at	at	ADP
ftr-423	813	45	least	least	ADJ
ftr-423	813	46	)	)	PUNCT
ftr-423	813	47	.	.	PUNCT
ftr-423	814	1	note	note	VERB
ftr-423	814	2	,	,	PUNCT
ftr-423	814	3	however	however	ADV
ftr-423	814	4	,	,	PUNCT
ftr-423	814	5	that	that	SCONJ
ftr-423	814	6	because	because	SCONJ
ftr-423	814	7	daughter	daughter	NOUN
ftr-423	814	8	’s	’s	PART
ftr-423	814	9	disclaimer	disclaimer	NOUN
ftr-423	814	10	is	be	AUX
ftr-423	814	11	not	not	PART
ftr-423	814	12	qualified	qualified	ADJ
ftr-423	814	13	for	for	ADP
ftr-423	814	14	transfer	transfer	NOUN
ftr-423	814	15	tax	tax	NOUN
ftr-423	814	16	purposes	purpose	NOUN
ftr-423	814	17	,	,	PUNCT
ftr-423	814	18	she	she	PRON
ftr-423	814	19	may	may	AUX
ftr-423	814	20	be	be	AUX
ftr-423	814	21	eligible	eligible	ADJ
ftr-423	814	22	for	for	ADP
ftr-423	814	23	an	an	DET
ftr-423	814	24	income	income	NOUN
ftr-423	814	25	tax	tax	NOUN
ftr-423	814	26	charitable	charitable	ADJ
ftr-423	814	27	deduction	deduction	NOUN
ftr-423	814	28	with	with	ADP
ftr-423	814	29	respect	respect	NOUN
ftr-423	814	30	to	to	ADP
ftr-423	814	31	all	all	PRON
ftr-423	814	32	or	or	CCONJ
ftr-423	814	33	a	a	DET
ftr-423	814	34	portion	portion	NOUN
ftr-423	814	35	of	of	ADP
ftr-423	814	36	the	the	DET
ftr-423	814	37	bequest	bequest	NOUN
ftr-423	814	38	passing	pass	VERB
ftr-423	814	39	to	to	ADP
ftr-423	814	40	charity	charity	NOUN
ftr-423	814	41	.	.	PUNCT
ftr-423	815	1	irc	irc	PROPN
ftr-423	815	2	§	§	PROPN
ftr-423	815	3	170(a	170(a	PROPN
ftr-423	815	4	)	)	PUNCT
ftr-423	815	5	.	.	PUNCT
ftr-423	816	1	in	in	ADP
ftr-423	816	2	any	any	DET
ftr-423	816	3	event	event	NOUN
ftr-423	816	4	she	she	PRON
ftr-423	816	5	would	would	AUX
ftr-423	816	6	not	not	PART
ftr-423	816	7	incur	incur	VERB
ftr-423	816	8	any	any	DET
ftr-423	816	9	gift	gift	NOUN
ftr-423	816	10	tax	tax	NOUN
ftr-423	816	11	on	on	ADP
ftr-423	816	12	the	the	DET
ftr-423	816	13	transfer	transfer	NOUN
ftr-423	816	14	to	to	ADP
ftr-423	816	15	charity	charity	NOUN
ftr-423	816	16	.	.	PUNCT
ftr-423	817	1	irc	irc	PROPN
ftr-423	817	2	§	§	PROPN
ftr-423	817	3	2522(a	2522(a	NOUN
ftr-423	817	4	)	)	PUNCT
ftr-423	817	5	.	.	PUNCT
ftr-423	818	1	same	same	ADJ
ftr-423	818	2	tax	tax	NOUN
ftr-423	818	3	treatment	treatment	NOUN
ftr-423	818	4	.	.	PUNCT
ftr-423	819	1	if	if	SCONJ
ftr-423	819	2	the	the	DET
ftr-423	819	3	disclaimed	disclaim	VERB
ftr-423	819	4	amount	amount	NOUN
ftr-423	819	5	is	be	AUX
ftr-423	819	6	sizeable	sizeable	ADJ
ftr-423	819	7	,	,	PUNCT
ftr-423	819	8	the	the	DET
ftr-423	819	9	change	change	NOUN
ftr-423	819	10	could	could	AUX
ftr-423	819	11	be	be	AUX
ftr-423	819	12	significant.132	significant.132	NOUN
ftr-423	819	13	disclaimers	disclaimer	NOUN
ftr-423	819	14	by	by	ADP
ftr-423	819	15	a	a	DET
ftr-423	819	16	surviving	surviving	NOUN
ftr-423	819	17	spouse	spouse	NOUN
ftr-423	819	18	are	be	AUX
ftr-423	819	19	subject	subject	ADJ
ftr-423	819	20	to	to	ADP
ftr-423	819	21	rules	rule	NOUN
ftr-423	819	22	that	that	PRON
ftr-423	819	23	are	be	AUX
ftr-423	819	24	different	different	ADJ
ftr-423	819	25	from	from	ADP
ftr-423	819	26	those	those	PRON
ftr-423	819	27	that	that	PRON
ftr-423	819	28	apply	apply	VERB
ftr-423	819	29	to	to	ADP
ftr-423	819	30	disclaimers	disclaimer	NOUN
ftr-423	819	31	by	by	ADP
ftr-423	819	32	other	other	ADJ
ftr-423	819	33	persons	person	NOUN
ftr-423	819	34	.	.	PUNCT
ftr-423	820	1	a	a	DET
ftr-423	820	2	disclaimer	disclaimer	NOUN
ftr-423	820	3	by	by	ADP
ftr-423	820	4	a	a	DET
ftr-423	820	5	spouse	spouse	NOUN
ftr-423	820	6	or	or	CCONJ
ftr-423	820	7	surviving	surviving	NOUN
ftr-423	820	8	spouse	spouse	NOUN
ftr-423	820	9	that	that	PRON
ftr-423	820	10	otherwise	otherwise	ADV
ftr-423	820	11	meets	meet	VERB
ftr-423	820	12	the	the	DET
ftr-423	820	13	requirements	requirement	NOUN
ftr-423	820	14	of	of	ADP
ftr-423	820	15	a	a	DET
ftr-423	820	16	qualified	qualified	ADJ
ftr-423	820	17	2004	2004	NUM
ftr-423	820	18	one	one	NUM
ftr-423	820	19	flesh	flesh	NOUN
ftr-423	820	20	,	,	PUNCT
ftr-423	820	21	two	two	NUM
ftr-423	820	22	taxpayers	taxpayer	NOUN
ftr-423	820	23	783	783	NUM
ftr-423	820	24	133	133	NUM
ftr-423	820	25	.	.	PUNCT
ftr-423	821	1	irc	irc	PROPN
ftr-423	821	2	§	§	PROPN
ftr-423	821	3	2518(b	2518(b	NOUN
ftr-423	821	4	)	)	PUNCT
ftr-423	821	5	;	;	PUNCT
ftr-423	822	1	treas	treas	PROPN
ftr-423	822	2	.	.	PUNCT
ftr-423	823	1	reg	reg	PROPN
ftr-423	823	2	.	.	PUNCT
ftr-423	824	1	§	§	PROPN
ftr-423	824	2	25.2518	25.2518	NUM
ftr-423	824	3	-	-	SYM
ftr-423	824	4	2(a	2(a	NUM
ftr-423	824	5	)	)	PUNCT
ftr-423	824	6	.	.	PUNCT
ftr-423	825	1	for	for	ADP
ftr-423	825	2	the	the	DET
ftr-423	825	3	requirements	requirement	NOUN
ftr-423	825	4	of	of	ADP
ftr-423	825	5	a	a	DET
ftr-423	825	6	qualified	qualified	ADJ
ftr-423	825	7	disclaimer	disclaimer	NOUN
ftr-423	825	8	,	,	PUNCT
ftr-423	825	9	see	see	VERB
ftr-423	825	10	discussion	discussion	NOUN
ftr-423	825	11	supra	supra	PROPN
ftr-423	825	12	part	part	PROPN
ftr-423	825	13	i.c	i.c	PROPN
ftr-423	825	14	.	.	PROPN
ftr-423	825	15	134	134	NUM
ftr-423	825	16	.	.	PUNCT
ftr-423	826	1	this	this	PRON
ftr-423	826	2	is	be	AUX
ftr-423	826	3	especially	especially	ADV
ftr-423	826	4	true	true	ADJ
ftr-423	826	5	for	for	ADP
ftr-423	826	6	estates	estate	NOUN
ftr-423	826	7	of	of	ADP
ftr-423	826	8	married	married	ADJ
ftr-423	826	9	couples	couple	NOUN
ftr-423	826	10	having	have	VERB
ftr-423	826	11	modest	modest	ADJ
ftr-423	826	12	wealth	wealth	NOUN
ftr-423	826	13	.	.	PUNCT
ftr-423	827	1	so	so	ADV
ftr-423	827	2	that	that	SCONJ
ftr-423	827	3	neither	neither	DET
ftr-423	827	4	spouse	spouse	NOUN
ftr-423	827	5	will	will	AUX
ftr-423	827	6	“	"	PUNCT
ftr-423	827	7	waste	waste	VERB
ftr-423	827	8	”	"	PUNCT
ftr-423	827	9	the	the	DET
ftr-423	827	10	unified	unified	ADJ
ftr-423	827	11	credit	credit	NOUN
ftr-423	827	12	available	available	ADJ
ftr-423	827	13	under	under	ADP
ftr-423	827	14	irc	irc	PROPN
ftr-423	827	15	§	§	PROPN
ftr-423	827	16	2001	2001	NUM
ftr-423	827	17	,	,	PUNCT
ftr-423	827	18	each	each	DET
ftr-423	827	19	spouse	spouse	NOUN
ftr-423	827	20	’s	’s	PART
ftr-423	827	21	will	will	AUX
ftr-423	827	22	typically	typically	ADV
ftr-423	827	23	provides	provide	VERB
ftr-423	827	24	for	for	ADP
ftr-423	827	25	an	an	DET
ftr-423	827	26	outright	outright	ADJ
ftr-423	827	27	bequest	bequest	NOUN
ftr-423	827	28	of	of	ADP
ftr-423	827	29	the	the	DET
ftr-423	827	30	entire	entire	ADJ
ftr-423	827	31	estate	estate	NOUN
ftr-423	827	32	to	to	ADP
ftr-423	827	33	the	the	DET
ftr-423	827	34	surviving	surviving	NOUN
ftr-423	827	35	spouse	spouse	NOUN
ftr-423	827	36	.	.	PUNCT
ftr-423	828	1	at	at	ADP
ftr-423	828	2	the	the	DET
ftr-423	828	3	survivor	survivor	NOUN
ftr-423	828	4	’s	’s	PART
ftr-423	828	5	election	election	NOUN
ftr-423	828	6	(	(	PUNCT
ftr-423	828	7	i.e.	i.e.	X
ftr-423	828	8	,	,	PUNCT
ftr-423	828	9	upon	upon	SCONJ
ftr-423	828	10	effective	effective	ADJ
ftr-423	828	11	disclaimer	disclaimer	NOUN
ftr-423	828	12	of	of	ADP
ftr-423	828	13	all	all	PRON
ftr-423	828	14	or	or	CCONJ
ftr-423	828	15	a	a	DET
ftr-423	828	16	por	por	NOUN
ftr-423	828	17	tion	tion	NOUN
ftr-423	828	18	of	of	ADP
ftr-423	828	19	the	the	DET
ftr-423	828	20	decedent	decedent	NOUN
ftr-423	828	21	’s	’s	PART
ftr-423	828	22	estate	estate	NOUN
ftr-423	828	23	)	)	PUNCT
ftr-423	828	24	,	,	PUNCT
ftr-423	828	25	a	a	DET
ftr-423	828	26	trust	trust	NOUN
ftr-423	828	27	that	that	PRON
ftr-423	828	28	does	do	AUX
ftr-423	828	29	not	not	PART
ftr-423	828	30	qualify	qualify	VERB
ftr-423	828	31	for	for	ADP
ftr-423	828	32	the	the	DET
ftr-423	828	33	marital	marital	ADJ
ftr-423	828	34	deduction	deduction	NOUN
ftr-423	828	35	is	be	AUX
ftr-423	828	36	created	create	VERB
ftr-423	828	37	for	for	ADP
ftr-423	828	38	the	the	DET
ftr-423	828	39	benefit	benefit	NOUN
ftr-423	828	40	of	of	ADP
ftr-423	828	41	the	the	DET
ftr-423	828	42	decedent	decedent	NOUN
ftr-423	828	43	’s	’s	PART
ftr-423	828	44	surviving	surviving	NOUN
ftr-423	828	45	spouse	spouse	NOUN
ftr-423	828	46	and	and	CCONJ
ftr-423	828	47	descendants	descendant	NOUN
ftr-423	828	48	.	.	PUNCT
ftr-423	829	1	such	such	DET
ftr-423	829	2	a	a	DET
ftr-423	829	3	flexible	flexible	ADJ
ftr-423	829	4	estate	estate	NOUN
ftr-423	829	5	plan	plan	NOUN
ftr-423	829	6	allows	allow	VERB
ftr-423	829	7	the	the	DET
ftr-423	829	8	surviving	surviving	NOUN
ftr-423	829	9	spouse	spouse	NOUN
ftr-423	829	10	to	to	PART
ftr-423	829	11	take	take	VERB
ftr-423	829	12	into	into	ADP
ftr-423	829	13	account	account	NOUN
ftr-423	829	14	all	all	DET
ftr-423	829	15	circumstances	circumstance	NOUN
ftr-423	829	16	at	at	ADP
ftr-423	829	17	the	the	DET
ftr-423	829	18	time	time	NOUN
ftr-423	829	19	of	of	ADP
ftr-423	829	20	the	the	DET
ftr-423	829	21	decedent	decedent	NOUN
ftr-423	829	22	’s	’s	PART
ftr-423	829	23	death	death	NOUN
ftr-423	829	24	and	and	CCONJ
ftr-423	829	25	the	the	DET
ftr-423	829	26	nine	nine	NUM
ftr-423	829	27	months	month	NOUN
ftr-423	829	28	after	after	ADP
ftr-423	829	29	death	death	NOUN
ftr-423	829	30	.	.	PUNCT
ftr-423	830	1	irc	irc	PROPN
ftr-423	830	2	§	§	PROPN
ftr-423	830	3	§	§	PROPN
ftr-423	830	4	2031	2031	NUM
ftr-423	830	5	(	(	PUNCT
ftr-423	830	6	valuation	valuation	NOUN
ftr-423	830	7	at	at	ADP
ftr-423	830	8	time	time	NOUN
ftr-423	830	9	of	of	ADP
ftr-423	830	10	death	death	NOUN
ftr-423	830	11	)	)	PUNCT
ftr-423	830	12	,	,	PUNCT
ftr-423	830	13	2032	2032	NUM
ftr-423	830	14	(	(	PUNCT
ftr-423	830	15	alternate	alternate	ADJ
ftr-423	830	16	valuation	valuation	NOUN
ftr-423	830	17	date	date	NOUN
ftr-423	830	18	)	)	PUNCT
ftr-423	830	19	.	.	PUNCT
ftr-423	831	1	if	if	SCONJ
ftr-423	831	2	the	the	DET
ftr-423	831	3	surviving	surviving	NOUN
ftr-423	831	4	spouse	spouse	NOUN
ftr-423	831	5	does	do	AUX
ftr-423	831	6	not	not	PART
ftr-423	831	7	anticipate	anticipate	VERB
ftr-423	831	8	needing	need	VERB
ftr-423	831	9	all	all	PRON
ftr-423	831	10	of	of	ADP
ftr-423	831	11	the	the	DET
ftr-423	831	12	assets	asset	NOUN
ftr-423	831	13	bequeathed	bequeath	VERB
ftr-423	831	14	outright	outright	ADV
ftr-423	831	15	,	,	PUNCT
ftr-423	831	16	the	the	DET
ftr-423	831	17	surviving	surviving	NOUN
ftr-423	831	18	spouse	spouse	NOUN
ftr-423	831	19	will	will	AUX
ftr-423	831	20	disclaim	disclaim	VERB
ftr-423	831	21	an	an	DET
ftr-423	831	22	amount	amount	NOUN
ftr-423	831	23	equal	equal	ADJ
ftr-423	831	24	to	to	ADP
ftr-423	831	25	the	the	DET
ftr-423	831	26	decedent	decedent	NOUN
ftr-423	831	27	’s	’s	PART
ftr-423	831	28	unused	unused	ADJ
ftr-423	831	29	applicable	applicable	ADJ
ftr-423	831	30	exclusion	exclusion	NOUN
ftr-423	831	31	amount	amount	NOUN
ftr-423	831	32	.	.	PUNCT
ftr-423	832	1	because	because	SCONJ
ftr-423	832	2	the	the	DET
ftr-423	832	3	entire	entire	ADJ
ftr-423	832	4	estate	estate	NOUN
ftr-423	832	5	then	then	ADV
ftr-423	832	6	qualifies	qualify	VERB
ftr-423	832	7	for	for	ADP
ftr-423	832	8	either	either	CCONJ
ftr-423	832	9	the	the	DET
ftr-423	832	10	estate	estate	NOUN
ftr-423	832	11	tax	tax	NOUN
ftr-423	832	12	marital	marital	ADJ
ftr-423	832	13	deduction	deduction	NOUN
ftr-423	832	14	under	under	ADP
ftr-423	832	15	irc	irc	PROPN
ftr-423	832	16	§	§	PROPN
ftr-423	832	17	2056	2056	NUM
ftr-423	832	18	or	or	CCONJ
ftr-423	832	19	will	will	AUX
ftr-423	832	20	be	be	AUX
ftr-423	832	21	covered	cover	VERB
ftr-423	832	22	by	by	ADP
ftr-423	832	23	the	the	DET
ftr-423	832	24	unified	unified	ADJ
ftr-423	832	25	credit	credit	NOUN
ftr-423	832	26	under	under	ADP
ftr-423	832	27	irc	irc	PROPN
ftr-423	832	28	§	§	PROPN
ftr-423	832	29	2010	2010	NUM
ftr-423	832	30	,	,	PUNCT
ftr-423	832	31	no	no	DET
ftr-423	832	32	estate	estate	NOUN
ftr-423	832	33	tax	tax	NOUN
ftr-423	832	34	should	should	AUX
ftr-423	832	35	be	be	AUX
ftr-423	832	36	owed	owe	VERB
ftr-423	832	37	upon	upon	SCONJ
ftr-423	832	38	the	the	DET
ftr-423	832	39	death	death	NOUN
ftr-423	832	40	of	of	ADP
ftr-423	832	41	the	the	DET
ftr-423	832	42	first	first	ADJ
ftr-423	832	43	spouse	spouse	NOUN
ftr-423	832	44	to	to	PART
ftr-423	832	45	die	die	VERB
ftr-423	832	46	.	.	PUNCT
ftr-423	833	1	see	see	VERB
ftr-423	833	2	irc	irc	PROPN
ftr-423	833	3	§	§	PROPN
ftr-423	833	4	§	§	PROPN
ftr-423	833	5	2001	2001	NUM
ftr-423	833	6	,	,	PUNCT
ftr-423	833	7	2010	2010	NUM
ftr-423	833	8	.	.	PUNCT
ftr-423	834	1	135	135	NUM
ftr-423	834	2	.	.	PUNCT
ftr-423	835	1	a	a	DET
ftr-423	835	2	disclaimer	disclaimer	NOUN
ftr-423	835	3	typically	typically	ADV
ftr-423	835	4	funds	fund	VERB
ftr-423	835	5	such	such	DET
ftr-423	835	6	a	a	DET
ftr-423	835	7	trust	trust	NOUN
ftr-423	835	8	with	with	ADP
ftr-423	835	9	an	an	DET
ftr-423	835	10	amount	amount	NOUN
ftr-423	835	11	equal	equal	ADJ
ftr-423	835	12	to	to	ADP
ftr-423	835	13	the	the	DET
ftr-423	835	14	testator	testator	NOUN
ftr-423	835	15	’s	’s	PART
ftr-423	835	16	unused	unused	ADJ
ftr-423	835	17	applicable	applicable	ADJ
ftr-423	835	18	exclusion	exclusion	NOUN
ftr-423	835	19	amount	amount	NOUN
ftr-423	835	20	,	,	PUNCT
ftr-423	835	21	or	or	CCONJ
ftr-423	835	22	the	the	DET
ftr-423	835	23	maximum	maximum	ADJ
ftr-423	835	24	amount	amount	NOUN
ftr-423	835	25	that	that	PRON
ftr-423	835	26	the	the	DET
ftr-423	835	27	testator	testator	NOUN
ftr-423	835	28	can	can	AUX
ftr-423	835	29	transfer	transfer	VERB
ftr-423	835	30	without	without	ADP
ftr-423	835	31	incurring	incur	VERB
ftr-423	835	32	an	an	DET
ftr-423	835	33	estate	estate	NOUN
ftr-423	835	34	tax	tax	NOUN
ftr-423	835	35	.	.	PUNCT
ftr-423	836	1	irc	irc	PROPN
ftr-423	836	2	§	§	PROPN
ftr-423	836	3	2010	2010	NUM
ftr-423	836	4	.	.	PUNCT
ftr-423	837	1	estate	estate	NOUN
ftr-423	837	2	planners	planner	NOUN
ftr-423	837	3	frequently	frequently	ADV
ftr-423	837	4	refer	refer	VERB
ftr-423	837	5	to	to	ADP
ftr-423	837	6	this	this	DET
ftr-423	837	7	type	type	NOUN
ftr-423	837	8	of	of	ADP
ftr-423	837	9	trust	trust	NOUN
ftr-423	837	10	as	as	ADP
ftr-423	837	11	a	a	DET
ftr-423	837	12	by	by	ADP
ftr-423	837	13	-	-	PUNCT
ftr-423	837	14	pass	pass	VERB
ftr-423	837	15	or	or	CCONJ
ftr-423	837	16	credit	credit	NOUN
ftr-423	837	17	shelter	shelter	NOUN
ftr-423	837	18	trust	trust	PROPN
ftr-423	837	19	.	.	PUNCT
ftr-423	838	1	see	see	VERB
ftr-423	838	2	,	,	PUNCT
ftr-423	838	3	e.g.	e.g.	ADV
ftr-423	838	4	,	,	PUNCT
ftr-423	838	5	henkel	henkel	PROPN
ftr-423	838	6	,	,	PUNCT
ftr-423	838	7	supra	supra	PROPN
ftr-423	838	8	note	note	PROPN
ftr-423	838	9	4	4	NUM
ftr-423	838	10	,	,	PUNCT
ftr-423	838	11	at	at	ADP
ftr-423	838	12	¶	¶	PROPN
ftr-423	838	13	4.04	4.04	NUM
ftr-423	838	14	.	.	PUNCT
ftr-423	839	1	136	136	NUM
ftr-423	839	2	.	.	PUNCT
ftr-423	840	1	ordinarily	ordinarily	ADV
ftr-423	840	2	if	if	SCONJ
ftr-423	840	3	an	an	DET
ftr-423	840	4	intended	intend	VERB
ftr-423	840	5	beneficiary	beneficiary	NOUN
ftr-423	840	6	accepts	accept	VERB
ftr-423	840	7	a	a	DET
ftr-423	840	8	disclaimed	disclaimed	ADJ
ftr-423	840	9	property	property	NOUN
ftr-423	840	10	interest	interest	NOUN
ftr-423	840	11	or	or	CCONJ
ftr-423	840	12	derives	derive	VERB
ftr-423	840	13	any	any	DET
ftr-423	840	14	benefit	benefit	NOUN
ftr-423	840	15	from	from	ADP
ftr-423	840	16	it	it	PRON
ftr-423	840	17	,	,	PUNCT
ftr-423	840	18	the	the	DET
ftr-423	840	19	disclaimer	disclaimer	NOUN
ftr-423	840	20	will	will	AUX
ftr-423	840	21	not	not	PART
ftr-423	840	22	be	be	AUX
ftr-423	840	23	“	"	PUNCT
ftr-423	840	24	qualified	qualified	ADJ
ftr-423	840	25	”	"	PUNCT
ftr-423	840	26	and	and	CCONJ
ftr-423	840	27	the	the	DET
ftr-423	840	28	intended	intend	VERB
ftr-423	840	29	beneficiary	beneficiary	NOUN
ftr-423	840	30	,	,	PUNCT
ftr-423	840	31	not	not	PART
ftr-423	840	32	the	the	DET
ftr-423	840	33	decedent	decedent	NOUN
ftr-423	840	34	’s	’s	PART
ftr-423	840	35	estate	estate	NOUN
ftr-423	840	36	,	,	PUNCT
ftr-423	840	37	will	will	AUX
ftr-423	840	38	be	be	AUX
ftr-423	840	39	treated	treat	VERB
ftr-423	840	40	as	as	ADP
ftr-423	840	41	the	the	DET
ftr-423	840	42	property	property	NOUN
ftr-423	840	43	’s	’s	PART
ftr-423	840	44	transferor	transferor	NOUN
ftr-423	840	45	of	of	ADP
ftr-423	840	46	the	the	DET
ftr-423	840	47	disclaimed	disclaimed	ADJ
ftr-423	840	48	property	property	NOUN
ftr-423	840	49	for	for	ADP
ftr-423	840	50	wealth	wealth	NOUN
ftr-423	840	51	transfer	transfer	NOUN
ftr-423	840	52	tax	tax	NOUN
ftr-423	840	53	purposes	purpose	NOUN
ftr-423	840	54	.	.	PUNCT
ftr-423	841	1	yet	yet	CCONJ
ftr-423	841	2	where	where	SCONJ
ftr-423	841	3	the	the	DET
ftr-423	841	4	intended	intend	VERB
ftr-423	841	5	beneficiary	beneficiary	NOUN
ftr-423	841	6	is	be	AUX
ftr-423	841	7	the	the	DET
ftr-423	841	8	decedent	decedent	NOUN
ftr-423	841	9	’s	’s	PART
ftr-423	841	10	surviving	surviving	NOUN
ftr-423	841	11	spouse	spouse	NOUN
ftr-423	841	12	,	,	PUNCT
ftr-423	841	13	if	if	SCONJ
ftr-423	841	14	all	all	DET
ftr-423	841	15	other	other	ADJ
ftr-423	841	16	requirements	requirement	NOUN
ftr-423	841	17	of	of	ADP
ftr-423	841	18	a	a	DET
ftr-423	841	19	qualified	qualified	ADJ
ftr-423	841	20	disclaimer	disclaimer	NOUN
ftr-423	841	21	are	be	AUX
ftr-423	841	22	met	meet	VERB
ftr-423	841	23	,	,	PUNCT
ftr-423	841	24	the	the	DET
ftr-423	841	25	surviving	surviving	NOUN
ftr-423	841	26	spouse	spouse	NOUN
ftr-423	841	27	’s	’s	PART
ftr-423	841	28	disclaimer	disclaimer	NOUN
ftr-423	841	29	will	will	AUX
ftr-423	841	30	remain	remain	VERB
ftr-423	841	31	qualified	qualified	ADJ
ftr-423	841	32	for	for	ADP
ftr-423	841	33	tax	tax	NOUN
ftr-423	841	34	purposes	purpose	NOUN
ftr-423	841	35	,	,	PUNCT
ftr-423	841	36	even	even	ADV
ftr-423	841	37	if	if	SCONJ
ftr-423	841	38	the	the	DET
ftr-423	841	39	surviving	surviving	NOUN
ftr-423	841	40	spouse	spouse	NOUN
ftr-423	841	41	derives	derive	VERB
ftr-423	841	42	benefit	benefit	VERB
ftr-423	841	43	from	from	ADP
ftr-423	841	44	the	the	DET
ftr-423	841	45	disclaimed	disclaimed	ADJ
ftr-423	841	46	property	property	NOUN
ftr-423	841	47	.	.	PUNCT
ftr-423	842	1	see	see	VERB
ftr-423	842	2	discussion	discussion	NOUN
ftr-423	842	3	supra	supra	PROPN
ftr-423	842	4	part	part	PROPN
ftr-423	842	5	i.c	i.c	PROPN
ftr-423	842	6	.	.	PROPN
ftr-423	842	7	137	137	NUM
ftr-423	842	8	.	.	PUNCT
ftr-423	843	1	see	see	VERB
ftr-423	843	2	irc	irc	PROPN
ftr-423	843	3	§	§	PROPN
ftr-423	843	4	2010	2010	NUM
ftr-423	843	5	.	.	PUNCT
ftr-423	844	1	disclaimer133	disclaimer133	PROPN
ftr-423	844	2	will	will	AUX
ftr-423	844	3	not	not	PART
ftr-423	844	4	lose	lose	VERB
ftr-423	844	5	its	its	PRON
ftr-423	844	6	tax	tax	NOUN
ftr-423	844	7	-	-	PUNCT
ftr-423	844	8	favored	favor	VERB
ftr-423	844	9	status	status	NOUN
ftr-423	844	10	if	if	SCONJ
ftr-423	844	11	the	the	DET
ftr-423	844	12	spouse	spouse	NOUN
ftr-423	844	13	accepts	accept	VERB
ftr-423	844	14	or	or	CCONJ
ftr-423	844	15	receives	receive	VERB
ftr-423	844	16	benefits	benefit	NOUN
ftr-423	844	17	from	from	ADP
ftr-423	844	18	the	the	DET
ftr-423	844	19	disclaimed	disclaimed	ADJ
ftr-423	844	20	property	property	NOUN
ftr-423	844	21	.	.	PUNCT
ftr-423	845	1	in	in	ADP
ftr-423	845	2	fact	fact	NOUN
ftr-423	845	3	many	many	ADJ
ftr-423	845	4	sound	sound	NOUN
ftr-423	845	5	estate	estate	NOUN
ftr-423	845	6	plans	plan	NOUN
ftr-423	845	7	rely	rely	VERB
ftr-423	845	8	on	on	ADP
ftr-423	845	9	disclaimers	disclaimer	NOUN
ftr-423	845	10	by	by	ADP
ftr-423	845	11	a	a	DET
ftr-423	845	12	surviving	surviving	NOUN
ftr-423	845	13	spouse	spouse	NOUN
ftr-423	845	14	for	for	ADP
ftr-423	845	15	post	post	ADJ
ftr-423	845	16	-	-	ADJ
ftr-423	845	17	mortem	mortem	ADJ
ftr-423	845	18	estate	estate	NOUN
ftr-423	845	19	tax	tax	NOUN
ftr-423	845	20	planning.134	planning.134	NOUN
ftr-423	845	21	a	a	DET
ftr-423	845	22	testator	testator	NOUN
ftr-423	845	23	may	may	AUX
ftr-423	845	24	give	give	VERB
ftr-423	845	25	his	his	PRON
ftr-423	845	26	or	or	CCONJ
ftr-423	845	27	her	her	PRON
ftr-423	845	28	entire	entire	ADJ
ftr-423	845	29	estate	estate	NOUN
ftr-423	845	30	to	to	ADP
ftr-423	845	31	the	the	DET
ftr-423	845	32	surviving	surviving	NOUN
ftr-423	845	33	spouse	spouse	NOUN
ftr-423	845	34	,	,	PUNCT
ftr-423	845	35	but	but	CCONJ
ftr-423	845	36	typically	typically	ADV
ftr-423	845	37	provides	provide	VERB
ftr-423	845	38	that	that	SCONJ
ftr-423	845	39	if	if	SCONJ
ftr-423	845	40	the	the	DET
ftr-423	845	41	surviving	surviving	NOUN
ftr-423	845	42	spouse	spouse	NOUN
ftr-423	845	43	disclaims	disclaim	VERB
ftr-423	845	44	all	all	DET
ftr-423	845	45	or	or	CCONJ
ftr-423	845	46	any	any	PRON
ftr-423	845	47	portion	portion	NOUN
ftr-423	845	48	of	of	ADP
ftr-423	845	49	such	such	ADJ
ftr-423	845	50	property	property	NOUN
ftr-423	845	51	,	,	PUNCT
ftr-423	845	52	the	the	DET
ftr-423	845	53	property	property	NOUN
ftr-423	845	54	so	so	ADV
ftr-423	845	55	disclaimed	disclaimed	ADJ
ftr-423	845	56	will	will	AUX
ftr-423	845	57	be	be	AUX
ftr-423	845	58	held	hold	VERB
ftr-423	845	59	in	in	ADP
ftr-423	845	60	a	a	DET
ftr-423	845	61	trust	trust	NOUN
ftr-423	845	62	,	,	PUNCT
ftr-423	845	63	such	such	ADJ
ftr-423	845	64	as	as	ADP
ftr-423	845	65	a	a	DET
ftr-423	845	66	discretionary	discretionary	ADJ
ftr-423	845	67	trust	trust	NOUN
ftr-423	845	68	for	for	ADP
ftr-423	845	69	the	the	DET
ftr-423	845	70	benefit	benefit	NOUN
ftr-423	845	71	of	of	ADP
ftr-423	845	72	the	the	DET
ftr-423	845	73	testator	testator	NOUN
ftr-423	845	74	’s	’s	PART
ftr-423	845	75	surviving	surviving	NOUN
ftr-423	845	76	spouse	spouse	NOUN
ftr-423	845	77	and	and	CCONJ
ftr-423	845	78	descendants	descendant	NOUN
ftr-423	845	79	that	that	PRON
ftr-423	845	80	intentionally	intentionally	ADV
ftr-423	845	81	does	do	AUX
ftr-423	845	82	not	not	PART
ftr-423	845	83	qualify	qualify	VERB
ftr-423	845	84	for	for	ADP
ftr-423	845	85	the	the	DET
ftr-423	845	86	marital	marital	ADJ
ftr-423	845	87	deduction.135	deduction.135	NOUN
ftr-423	845	88	in	in	ADP
ftr-423	845	89	such	such	DET
ftr-423	845	90	a	a	DET
ftr-423	845	91	case	case	NOUN
ftr-423	845	92	the	the	DET
ftr-423	845	93	spouse	spouse	NOUN
ftr-423	845	94	’s	’s	PART
ftr-423	845	95	potential	potential	ADJ
ftr-423	845	96	or	or	CCONJ
ftr-423	845	97	actual	actual	ADJ
ftr-423	845	98	benefit	benefit	NOUN
ftr-423	845	99	from	from	ADP
ftr-423	845	100	the	the	DET
ftr-423	845	101	trust	trust	NOUN
ftr-423	845	102	property	property	NOUN
ftr-423	845	103	does	do	AUX
ftr-423	845	104	not	not	PART
ftr-423	845	105	render	render	VERB
ftr-423	845	106	the	the	DET
ftr-423	845	107	disclaimer	disclaimer	ADJ
ftr-423	845	108	“	"	PUNCT
ftr-423	845	109	unqualified	unqualified	ADJ
ftr-423	845	110	”	"	PUNCT
ftr-423	845	111	for	for	ADP
ftr-423	845	112	estate	estate	NOUN
ftr-423	845	113	tax	tax	NOUN
ftr-423	845	114	purposes	purpose	NOUN
ftr-423	845	115	.	.	PUNCT
ftr-423	846	1	the	the	DET
ftr-423	846	2	decedent	decedent	NOUN
ftr-423	846	3	remains	remain	VERB
ftr-423	846	4	the	the	DET
ftr-423	846	5	transferor	transferor	NOUN
ftr-423	846	6	for	for	ADP
ftr-423	846	7	estate	estate	NOUN
ftr-423	846	8	tax	tax	NOUN
ftr-423	846	9	purposes136	purposes136	PROPN
ftr-423	846	10	and	and	CCONJ
ftr-423	846	11	the	the	DET
ftr-423	846	12	unused	unused	ADJ
ftr-423	846	13	unified	unified	ADJ
ftr-423	846	14	credit137	credit137	PROPN
ftr-423	846	15	applies	apply	VERB
ftr-423	846	16	to	to	AUX
ftr-423	846	17	“	"	PUNCT
ftr-423	846	18	cover	cover	VERB
ftr-423	846	19	”	"	PUNCT
ftr-423	846	20	the	the	DET
ftr-423	846	21	transfer	transfer	NOUN
ftr-423	846	22	to	to	ADP
ftr-423	846	23	the	the	DET
ftr-423	846	24	discretionary	discretionary	ADJ
ftr-423	846	25	trust	trust	NOUN
ftr-423	846	26	,	,	PUNCT
ftr-423	846	27	resulting	result	VERB
ftr-423	846	28	in	in	ADP
ftr-423	846	29	a	a	DET
ftr-423	846	30	nontaxable	nontaxable	ADJ
ftr-423	846	31	estate	estate	NOUN
ftr-423	846	32	.	.	PUNCT
ftr-423	847	1	by	by	ADP
ftr-423	847	2	allowing	allow	VERB
ftr-423	847	3	the	the	DET
ftr-423	847	4	surviving	surviving	NOUN
ftr-423	847	5	spouse	spouse	NOUN
ftr-423	847	6	to	to	PART
ftr-423	847	7	disclaim	disclaim	VERB
ftr-423	847	8	to	to	ADP
ftr-423	847	9	a	a	DET
ftr-423	847	10	trust	trust	NOUN
ftr-423	847	11	for	for	ADP
ftr-423	847	12	his	his	PRON
ftr-423	847	13	or	or	CCONJ
ftr-423	847	14	her	her	PRON
ftr-423	847	15	benefit	benefit	NOUN
ftr-423	847	16	,	,	PUNCT
ftr-423	847	17	the	the	DET
ftr-423	847	18	tax	tax	NOUN
ftr-423	847	19	law	law	NOUN
ftr-423	847	20	does	do	AUX
ftr-423	847	21	not	not	PART
ftr-423	847	22	force	force	VERB
ftr-423	847	23	the	the	DET
ftr-423	847	24	surviving	surviving	NOUN
ftr-423	847	25	spouse	spouse	NOUN
ftr-423	847	26	to	to	PART
ftr-423	847	27	make	make	VERB
ftr-423	847	28	the	the	DET
ftr-423	847	29	all	all	ADV
ftr-423	847	30	-	-	PUNCT
ftr-423	847	31	ornothing	ornothe	VERB
ftr-423	847	32	choice	choice	NOUN
ftr-423	847	33	faced	face	VERB
ftr-423	847	34	by	by	ADP
ftr-423	847	35	other	other	ADJ
ftr-423	847	36	disclaimants	disclaimant	NOUN
ftr-423	847	37	.	.	PUNCT
ftr-423	848	1	instead	instead	ADV
ftr-423	848	2	the	the	DET
ftr-423	848	3	tax	tax	NOUN
ftr-423	848	4	law	law	NOUN
ftr-423	848	5	treats	treat	VERB
ftr-423	848	6	the	the	DET
ftr-423	848	7	surviving	surviving	NOUN
ftr-423	848	8	spouse	spouse	NOUN
ftr-423	848	9	as	as	ADP
ftr-423	848	10	an	an	DET
ftr-423	848	11	extension	extension	NOUN
ftr-423	848	12	of	of	ADP
ftr-423	848	13	the	the	DET
ftr-423	848	14	decedent	decedent	NOUN
ftr-423	848	15	himself	himself	PRON
ftr-423	848	16	or	or	CCONJ
ftr-423	848	17	herself	herself	PRON
ftr-423	848	18	,	,	PUNCT
ftr-423	848	19	by	by	ADP
ftr-423	848	20	granting	grant	VERB
ftr-423	848	21	the	the	DET
ftr-423	848	22	surviving	surviving	NOUN
ftr-423	848	23	spouse	spouse	NOUN
ftr-423	848	24	the	the	DET
ftr-423	848	25	ability	ability	NOUN
ftr-423	848	26	to	to	PART
ftr-423	848	27	control	control	VERB
ftr-423	848	28	,	,	PUNCT
ftr-423	848	29	to	to	ADP
ftr-423	848	30	a	a	DET
ftr-423	848	31	certain	certain	ADJ
ftr-423	848	32	extent	extent	NOUN
ftr-423	848	33	,	,	PUNCT
ftr-423	848	34	the	the	DET
ftr-423	848	35	estate	estate	NOUN
ftr-423	848	36	tax	tax	NOUN
ftr-423	848	37	consequences	consequence	NOUN
ftr-423	848	38	of	of	ADP
ftr-423	848	39	the	the	DET
ftr-423	848	40	decedent	decedent	NOUN
ftr-423	848	41	’s	’s	PART
ftr-423	848	42	death	death	NOUN
ftr-423	848	43	,	,	PUNCT
ftr-423	848	44	without	without	ADP
ftr-423	848	45	forfeiting	forfeit	VERB
ftr-423	848	46	the	the	DET
ftr-423	848	47	benefit	benefit	NOUN
ftr-423	848	48	of	of	ADP
ftr-423	848	49	the	the	DET
ftr-423	848	50	784	784	NUM
ftr-423	848	51	florida	florida	PROPN
ftr-423	848	52	tax	tax	NOUN
ftr-423	848	53	review	review	NOUN
ftr-423	848	54	[	[	X
ftr-423	848	55	vol	vol	NOUN
ftr-423	848	56	.	.	PUNCT
ftr-423	848	57	6:8	6:8	NUM
ftr-423	848	58	138	138	NUM
ftr-423	848	59	.	.	PUNCT
ftr-423	849	1	coverture	coverture	NOUN
ftr-423	849	2	is	be	AUX
ftr-423	849	3	an	an	DET
ftr-423	849	4	antiquated	antiquated	ADJ
ftr-423	849	5	way	way	NOUN
ftr-423	849	6	to	to	PART
ftr-423	849	7	define	define	VERB
ftr-423	849	8	“	"	PUNCT
ftr-423	849	9	[	[	X
ftr-423	849	10	t]he	t]he	ADV
ftr-423	849	11	condition	condition	NOUN
ftr-423	849	12	of	of	ADP
ftr-423	849	13	being	be	AUX
ftr-423	849	14	a	a	DET
ftr-423	849	15	married	married	ADJ
ftr-423	849	16	woman	woman	NOUN
ftr-423	849	17	.	.	PUNCT
ftr-423	849	18	”	"	PUNCT
ftr-423	850	1	b	b	X
ftr-423	850	2	lack	lack	NOUN
ftr-423	850	3	’s	’s	PART
ftr-423	850	4	law	law	NOUN
ftr-423	850	5	dictionary	dictionary	NOUN
ftr-423	850	6	(	(	PUNCT
ftr-423	850	7	8th	8th	ADJ
ftr-423	850	8	ed	ed	NOUN
ftr-423	850	9	.	.	PUNCT
ftr-423	850	10	2004	2004	NUM
ftr-423	850	11	)	)	PUNCT
ftr-423	850	12	.	.	PUNCT
ftr-423	851	1	for	for	ADP
ftr-423	851	2	a	a	DET
ftr-423	851	3	discussion	discussion	NOUN
ftr-423	851	4	of	of	ADP
ftr-423	851	5	the	the	DET
ftr-423	851	6	role	role	NOUN
ftr-423	851	7	of	of	ADP
ftr-423	851	8	coverture	coverture	NOUN
ftr-423	851	9	in	in	ADP
ftr-423	851	10	the	the	DET
ftr-423	851	11	development	development	NOUN
ftr-423	851	12	of	of	ADP
ftr-423	851	13	american	american	ADJ
ftr-423	851	14	law	law	NOUN
ftr-423	851	15	,	,	PUNCT
ftr-423	851	16	see	see	VERB
ftr-423	851	17	generally	generally	ADV
ftr-423	851	18	hendrik	hendrik	PROPN
ftr-423	851	19	hartog	hartog	PROPN
ftr-423	851	20	,	,	PUNCT
ftr-423	851	21	man	man	NOUN
ftr-423	851	22	and	and	CCONJ
ftr-423	851	23	wife	wife	NOUN
ftr-423	851	24	in	in	ADP
ftr-423	851	25	america	america	PROPN
ftr-423	851	26	:	:	PUNCT
ftr-423	851	27	a	a	DET
ftr-423	851	28	history	history	NOUN
ftr-423	851	29	(	(	PUNCT
ftr-423	851	30	2000	2000	NUM
ftr-423	851	31	)	)	PUNCT
ftr-423	851	32	;	;	PUNCT
ftr-423	851	33	sarah	sarah	PROPN
ftr-423	851	34	barringer	barringer	PROPN
ftr-423	851	35	gordon	gordon	PROPN
ftr-423	851	36	,	,	PUNCT
ftr-423	851	37	the	the	DET
ftr-423	851	38	mormon	mormon	PROPN
ftr-423	851	39	question	question	NOUN
ftr-423	851	40	:	:	PUNCT
ftr-423	851	41	polygamy	polygamy	NOUN
ftr-423	851	42	and	and	CCONJ
ftr-423	851	43	constitutional	constitutional	ADJ
ftr-423	851	44	conflict	conflict	NOUN
ftr-423	851	45	in	in	ADP
ftr-423	851	46	nineteenth	nineteenth	ADJ
ftr-423	851	47	-	-	PUNCT
ftr-423	851	48	century	century	NOUN
ftr-423	851	49	america	america	PROPN
ftr-423	851	50	(	(	PUNCT
ftr-423	851	51	2002	2002	NUM
ftr-423	851	52	)	)	PUNCT
ftr-423	851	53	.	.	PUNCT
ftr-423	852	1	139	139	NUM
ftr-423	852	2	.	.	PUNCT
ftr-423	853	1	see	see	VERB
ftr-423	853	2	,	,	PUNCT
ftr-423	853	3	e.g.	e.g.	ADV
ftr-423	853	4	,	,	PUNCT
ftr-423	853	5	s.	s.	PROPN
ftr-423	853	6	rep	rep	PROPN
ftr-423	853	7	.	.	PROPN
ftr-423	853	8	no	no	PROPN
ftr-423	853	9	.	.	NOUN
ftr-423	853	10	80	80	NUM
ftr-423	853	11	-	-	SYM
ftr-423	853	12	013	013	NUM
ftr-423	853	13	(	(	PUNCT
ftr-423	853	14	1948	1948	NUM
ftr-423	853	15	)	)	PUNCT
ftr-423	853	16	,	,	PUNCT
ftr-423	853	17	reprinted	reprint	VERB
ftr-423	853	18	in	in	ADP
ftr-423	853	19	1948	1948	NUM
ftr-423	853	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-423	853	21	.	.	PUNCT
ftr-423	853	22	1163	1163	NUM
ftr-423	853	23	;	;	PUNCT
ftr-423	853	24	h.r	h.r	PROPN
ftr-423	853	25	.	.	PROPN
ftr-423	853	26	rep	rep	PROPN
ftr-423	853	27	.	.	PROPN
ftr-423	853	28	no	no	PROPN
ftr-423	853	29	.	.	NOUN
ftr-423	853	30	83	83	NUM
ftr-423	853	31	-	-	SYM
ftr-423	853	32	1337	1337	NUM
ftr-423	853	33	(	(	PUNCT
ftr-423	853	34	1954	1954	NUM
ftr-423	853	35	)	)	PUNCT
ftr-423	853	36	,	,	PUNCT
ftr-423	853	37	reprinted	reprint	VERB
ftr-423	853	38	in	in	ADP
ftr-423	853	39	1954	1954	NUM
ftr-423	853	40	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-423	853	41	.	.	PUNCT
ftr-423	853	42	4017	4017	NUM
ftr-423	853	43	.	.	PUNCT
ftr-423	854	1	140	140	NUM
ftr-423	854	2	.	.	PUNCT
ftr-423	855	1	norma	norma	PROPN
ftr-423	855	2	basch	basch	PROPN
ftr-423	855	3	,	,	PUNCT
ftr-423	855	4	in	in	ADP
ftr-423	855	5	the	the	DET
ftr-423	855	6	eyes	eye	NOUN
ftr-423	855	7	of	of	ADP
ftr-423	855	8	the	the	DET
ftr-423	855	9	law	law	NOUN
ftr-423	855	10	:	:	PUNCT
ftr-423	855	11	women	woman	NOUN
ftr-423	855	12	,	,	PUNCT
ftr-423	855	13	marriage	marriage	NOUN
ftr-423	855	14	,	,	PUNCT
ftr-423	855	15	and	and	CCONJ
ftr-423	855	16	p	p	NOUN
ftr-423	855	17	roperty	roperty	NOUN
ftr-423	855	18	in	in	ADP
ftr-423	855	19	nineteenth	nineteenth	ADJ
ftr-423	855	20	century	century	NOUN
ftr-423	855	21	new	new	PROPN
ftr-423	855	22	york	york	PROPN
ftr-423	855	23	19	19	NUM
ftr-423	855	24	-	-	SYM
ftr-423	855	25	23	23	NUM
ftr-423	855	26	(	(	PUNCT
ftr-423	855	27	1982	1982	NUM
ftr-423	855	28	)	)	PUNCT
ftr-423	855	29	;	;	PUNCT
ftr-423	855	30	see	see	VERB
ftr-423	855	31	also	also	ADV
ftr-423	855	32	hartog	hartog	PROPN
ftr-423	855	33	,	,	PUNCT
ftr-423	855	34	supra	supra	PROPN
ftr-423	855	35	note	note	PROPN
ftr-423	855	36	138	138	NUM
ftr-423	855	37	,	,	PUNCT
ftr-423	855	38	at	at	ADP
ftr-423	855	39	43	43	NUM
ftr-423	855	40	.	.	PUNCT
ftr-423	855	41	141	141	NUM
ftr-423	855	42	.	.	PUNCT
ftr-423	856	1	i	i	PRON
ftr-423	856	2	d.	d.	PROPN
ftr-423	856	3	disclaimed	disclaim	VERB
ftr-423	856	4	property	property	NOUN
ftr-423	856	5	.	.	PUNCT
ftr-423	857	1	in	in	ADP
ftr-423	857	2	this	this	DET
ftr-423	857	3	sense	sense	NOUN
ftr-423	857	4	,	,	PUNCT
ftr-423	857	5	a	a	DET
ftr-423	857	6	husband	husband	NOUN
ftr-423	857	7	and	and	CCONJ
ftr-423	857	8	wife	wife	NOUN
ftr-423	857	9	are	be	AUX
ftr-423	857	10	treated	treat	VERB
ftr-423	857	11	as	as	ADP
ftr-423	857	12	one	one	NUM
ftr-423	857	13	tax	tax	NOUN
ftr-423	857	14	planner	planner	NOUN
ftr-423	857	15	for	for	ADP
ftr-423	857	16	wealth	wealth	NOUN
ftr-423	857	17	transfer	transfer	NOUN
ftr-423	857	18	purposes	purpose	NOUN
ftr-423	857	19	.	.	PUNCT
ftr-423	858	1	iii	iii	X
ftr-423	858	2	.	.	PUNCT
ftr-423	859	1	why	why	SCONJ
ftr-423	859	2	marital	marital	ADJ
ftr-423	859	3	wealth	wealth	NOUN
ftr-423	859	4	transfers	transfer	NOUN
ftr-423	859	5	should	should	AUX
ftr-423	859	6	be	be	AUX
ftr-423	859	7	taxed	tax	VERB
ftr-423	859	8	the	the	DET
ftr-423	859	9	one	one	NUM
ftr-423	859	10	flesh	flesh	NOUN
ftr-423	859	11	,	,	PUNCT
ftr-423	859	12	one	one	NUM
ftr-423	859	13	taxpayer	taxpayer	NOUN
ftr-423	859	14	rules	rule	NOUN
ftr-423	859	15	are	be	AUX
ftr-423	859	16	undesirable	undesirable	ADJ
ftr-423	859	17	because	because	SCONJ
ftr-423	859	18	they	they	PRON
ftr-423	859	19	reinforce	reinforce	VERB
ftr-423	859	20	traditional	traditional	ADJ
ftr-423	859	21	gender	gender	NOUN
ftr-423	859	22	roles	role	NOUN
ftr-423	859	23	and	and	CCONJ
ftr-423	859	24	because	because	SCONJ
ftr-423	859	25	they	they	PRON
ftr-423	859	26	fail	fail	VERB
ftr-423	859	27	to	to	PART
ftr-423	859	28	recognize	recognize	VERB
ftr-423	859	29	nonmarital	nonmarital	ADJ
ftr-423	859	30	,	,	PUNCT
ftr-423	859	31	economically	economically	ADV
ftr-423	859	32	unified	unified	ADJ
ftr-423	859	33	couples	couple	NOUN
ftr-423	859	34	.	.	PUNCT
ftr-423	860	1	the	the	DET
ftr-423	860	2	estate	estate	NOUN
ftr-423	860	3	and	and	CCONJ
ftr-423	860	4	gift	gift	NOUN
ftr-423	860	5	tax	tax	NOUN
ftr-423	860	6	rules	rule	NOUN
ftr-423	860	7	may	may	AUX
ftr-423	860	8	favor	favor	VERB
ftr-423	860	9	marriage	marriage	NOUN
ftr-423	860	10	,	,	PUNCT
ftr-423	860	11	but	but	CCONJ
ftr-423	860	12	they	they	PRON
ftr-423	860	13	generally	generally	ADV
ftr-423	860	14	hurt	hurt	VERB
ftr-423	860	15	women	woman	NOUN
ftr-423	860	16	by	by	ADP
ftr-423	860	17	invigorating	invigorate	VERB
ftr-423	860	18	antiquated	antiquated	ADJ
ftr-423	860	19	jurisprudence	jurisprudence	NOUN
ftr-423	860	20	that	that	PRON
ftr-423	860	21	denies	deny	VERB
ftr-423	860	22	women	woman	NOUN
ftr-423	860	23	legal	legal	ADJ
ftr-423	860	24	personhood	personhood	NOUN
ftr-423	860	25	.	.	PUNCT
ftr-423	861	1	the	the	DET
ftr-423	861	2	marital	marital	ADJ
ftr-423	861	3	deduction	deduction	NOUN
ftr-423	861	4	rules	rule	NOUN
ftr-423	861	5	in	in	ADP
ftr-423	861	6	particular	particular	ADJ
ftr-423	861	7	prevent	prevent	VERB
ftr-423	861	8	a	a	DET
ftr-423	861	9	less	less	ADV
ftr-423	861	10	wealthy	wealthy	ADJ
ftr-423	861	11	spouse	spouse	NOUN
ftr-423	861	12	(	(	PUNCT
ftr-423	861	13	typically	typically	ADV
ftr-423	861	14	the	the	DET
ftr-423	861	15	wife	wife	NOUN
ftr-423	861	16	)	)	PUNCT
ftr-423	861	17	from	from	ADP
ftr-423	861	18	achieving	achieve	VERB
ftr-423	861	19	economic	economic	ADJ
ftr-423	861	20	autonomy	autonomy	NOUN
ftr-423	861	21	.	.	PUNCT
ftr-423	862	1	in	in	ADP
ftr-423	862	2	disregarding	disregard	VERB
ftr-423	862	3	the	the	DET
ftr-423	862	4	importance	importance	NOUN
ftr-423	862	5	of	of	ADP
ftr-423	862	6	many	many	ADJ
ftr-423	862	7	non	non	ADJ
ftr-423	862	8	-	-	ADJ
ftr-423	862	9	marital	marital	ADJ
ftr-423	862	10	relationships	relationship	NOUN
ftr-423	862	11	,	,	PUNCT
ftr-423	862	12	the	the	DET
ftr-423	862	13	law	law	NOUN
ftr-423	862	14	of	of	ADP
ftr-423	862	15	wealth	wealth	NOUN
ftr-423	862	16	transfer	transfer	NOUN
ftr-423	862	17	taxation	taxation	NOUN
ftr-423	862	18	encourages	encourage	VERB
ftr-423	862	19	dependence	dependence	NOUN
ftr-423	862	20	on	on	ADP
ftr-423	862	21	the	the	DET
ftr-423	862	22	state	state	NOUN
ftr-423	862	23	.	.	PUNCT
ftr-423	863	1	this	this	DET
ftr-423	863	2	part	part	NOUN
ftr-423	863	3	describes	describe	VERB
ftr-423	863	4	how	how	SCONJ
ftr-423	863	5	current	current	ADJ
ftr-423	863	6	tax	tax	NOUN
ftr-423	863	7	rules	rule	NOUN
ftr-423	863	8	hurt	hurt	VERB
ftr-423	863	9	women	woman	NOUN
ftr-423	863	10	and	and	CCONJ
ftr-423	863	11	explains	explain	VERB
ftr-423	863	12	why	why	SCONJ
ftr-423	863	13	women	woman	NOUN
ftr-423	863	14	and	and	CCONJ
ftr-423	863	15	others	other	NOUN
ftr-423	863	16	should	should	AUX
ftr-423	863	17	want	want	VERB
ftr-423	863	18	to	to	PART
ftr-423	863	19	pay	pay	VERB
ftr-423	863	20	more	more	ADJ
ftr-423	863	21	taxes	taxis	NOUN
ftr-423	863	22	.	.	PUNCT
ftr-423	864	1	a.	a.	NOUN
ftr-423	865	1	the	the	DET
ftr-423	865	2	current	current	ADJ
ftr-423	865	3	tax	tax	NOUN
ftr-423	865	4	rules	rule	NOUN
ftr-423	865	5	reinforce	reinforce	VERB
ftr-423	865	6	traditional	traditional	ADJ
ftr-423	865	7	gender	gender	NOUN
ftr-423	865	8	roles	role	NOUN
ftr-423	865	9	1	1	NUM
ftr-423	865	10	.	.	X
ftr-423	865	11	coverture	coverture	NOUN
ftr-423	865	12	,	,	PUNCT
ftr-423	865	13	legal	legal	ADJ
ftr-423	865	14	personhood	personhood	NOUN
ftr-423	865	15	and	and	CCONJ
ftr-423	865	16	taxation	taxation	NOUN
ftr-423	865	17	–	–	PUNCT
ftr-423	865	18	the	the	DET
ftr-423	865	19	persistent	persistent	ADJ
ftr-423	865	20	appeal	appeal	NOUN
ftr-423	865	21	of	of	ADP
ftr-423	865	22	the	the	DET
ftr-423	865	23	one	one	NUM
ftr-423	865	24	flesh	flesh	NOUN
ftr-423	865	25	,	,	PUNCT
ftr-423	865	26	one	one	NUM
ftr-423	865	27	taxpayer	taxpayer	NOUN
ftr-423	865	28	approach	approach	NOUN
ftr-423	865	29	to	to	ADP
ftr-423	865	30	wealth	wealth	NOUN
ftr-423	865	31	transfer	transfer	NOUN
ftr-423	865	32	taxation	taxation	NOUN
ftr-423	865	33	is	be	AUX
ftr-423	865	34	based	base	VERB
ftr-423	865	35	in	in	ADP
ftr-423	865	36	part	part	NOUN
ftr-423	865	37	on	on	ADP
ftr-423	865	38	its	its	PRON
ftr-423	865	39	gender	gender	NOUN
ftr-423	865	40	neutrality	neutrality	NOUN
ftr-423	865	41	and	and	CCONJ
ftr-423	865	42	in	in	ADP
ftr-423	865	43	part	part	NOUN
ftr-423	865	44	on	on	ADP
ftr-423	865	45	its	its	PRON
ftr-423	865	46	familiarity	familiarity	NOUN
ftr-423	865	47	.	.	PUNCT
ftr-423	866	1	legal	legal	ADJ
ftr-423	866	2	unity	unity	NOUN
ftr-423	866	3	of	of	ADP
ftr-423	866	4	married	married	ADJ
ftr-423	866	5	couples	couple	NOUN
ftr-423	866	6	is	be	AUX
ftr-423	866	7	a	a	DET
ftr-423	866	8	common	common	ADJ
ftr-423	866	9	law	law	NOUN
ftr-423	866	10	tradition	tradition	NOUN
ftr-423	866	11	.	.	PUNCT
ftr-423	867	1	marital	marital	ADJ
ftr-423	867	2	unity	unity	NOUN
ftr-423	867	3	formed	form	VERB
ftr-423	867	4	the	the	DET
ftr-423	867	5	backbone	backbone	NOUN
ftr-423	867	6	of	of	ADP
ftr-423	867	7	the	the	DET
ftr-423	867	8	system	system	NOUN
ftr-423	867	9	of	of	ADP
ftr-423	867	10	coverture	coverture	NOUN
ftr-423	867	11	that	that	PRON
ftr-423	867	12	dominated	dominate	VERB
ftr-423	867	13	english	english	PROPN
ftr-423	867	14	and	and	CCONJ
ftr-423	867	15	american	american	ADJ
ftr-423	867	16	jurisprudence	jurisprudence	NOUN
ftr-423	867	17	well	well	ADV
ftr-423	867	18	into	into	ADP
ftr-423	867	19	the	the	DET
ftr-423	867	20	nineteenth	nineteenth	ADJ
ftr-423	867	21	century.138	century.138	NOUN
ftr-423	867	22	although	although	SCONJ
ftr-423	867	23	the	the	DET
ftr-423	867	24	tax	tax	NOUN
ftr-423	867	25	legislative	legislative	ADJ
ftr-423	867	26	history	history	NOUN
ftr-423	867	27	contains	contain	VERB
ftr-423	867	28	no	no	DET
ftr-423	867	29	reference	reference	NOUN
ftr-423	867	30	to	to	ADP
ftr-423	867	31	coverture,139	coverture,139	NOUN
ftr-423	867	32	many	many	ADJ
ftr-423	867	33	legislators	legislator	NOUN
ftr-423	867	34	would	would	AUX
ftr-423	867	35	have	have	AUX
ftr-423	867	36	been	be	AUX
ftr-423	867	37	aware	aware	ADJ
ftr-423	867	38	that	that	SCONJ
ftr-423	867	39	treatment	treatment	NOUN
ftr-423	867	40	of	of	ADP
ftr-423	867	41	a	a	DET
ftr-423	867	42	married	married	ADJ
ftr-423	867	43	couple	couple	NOUN
ftr-423	867	44	as	as	SCONJ
ftr-423	867	45	one	one	NUM
ftr-423	867	46	person	person	NOUN
ftr-423	867	47	was	be	AUX
ftr-423	867	48	not	not	PART
ftr-423	867	49	unique	unique	ADJ
ftr-423	867	50	to	to	ADP
ftr-423	867	51	tax	tax	NOUN
ftr-423	867	52	law	law	NOUN
ftr-423	867	53	.	.	PUNCT
ftr-423	868	1	the	the	DET
ftr-423	868	2	historic	historic	ADJ
ftr-423	868	3	context	context	NOUN
ftr-423	868	4	of	of	ADP
ftr-423	868	5	coverture	coverture	NOUN
ftr-423	868	6	and	and	CCONJ
ftr-423	868	7	critiques	critique	NOUN
ftr-423	868	8	of	of	ADP
ftr-423	868	9	that	that	DET
ftr-423	868	10	institution	institution	NOUN
ftr-423	868	11	illuminate	illuminate	VERB
ftr-423	868	12	the	the	DET
ftr-423	868	13	problems	problem	NOUN
ftr-423	868	14	that	that	PRON
ftr-423	868	15	result	result	VERB
ftr-423	868	16	from	from	ADP
ftr-423	868	17	the	the	DET
ftr-423	868	18	tax	tax	NOUN
ftr-423	868	19	law	law	NOUN
ftr-423	868	20	’s	’s	PART
ftr-423	868	21	embrace	embrace	NOUN
ftr-423	868	22	of	of	ADP
ftr-423	868	23	it	it	PRON
ftr-423	868	24	.	.	PUNCT
ftr-423	869	1	a.	a.	PROPN
ftr-423	869	2	historical	historical	ADJ
ftr-423	869	3	background	background	NOUN
ftr-423	869	4	from	from	ADP
ftr-423	869	5	as	as	ADV
ftr-423	869	6	early	early	ADV
ftr-423	869	7	as	as	ADP
ftr-423	869	8	perhaps	perhaps	ADV
ftr-423	869	9	the	the	DET
ftr-423	869	10	tenth	tenth	ADJ
ftr-423	869	11	century	century	NOUN
ftr-423	869	12	,	,	PUNCT
ftr-423	869	13	a	a	DET
ftr-423	869	14	married	married	ADJ
ftr-423	869	15	woman	woman	NOUN
ftr-423	869	16	at	at	ADP
ftr-423	869	17	english	english	PROPN
ftr-423	869	18	common	common	ADJ
ftr-423	869	19	law	law	NOUN
ftr-423	869	20	was	be	AUX
ftr-423	869	21	a	a	DET
ftr-423	869	22	feme	feme	NOUN
ftr-423	869	23	covert.140	covert.140	VERB
ftr-423	869	24	her	her	PRON
ftr-423	869	25	legal	legal	ADJ
ftr-423	869	26	identity	identity	NOUN
ftr-423	869	27	was	be	AUX
ftr-423	869	28	“	"	PUNCT
ftr-423	869	29	covered	cover	VERB
ftr-423	869	30	”	"	PUNCT
ftr-423	869	31	or	or	CCONJ
ftr-423	869	32	subsumed	subsume	VERB
ftr-423	869	33	by	by	ADP
ftr-423	869	34	her	her	PRON
ftr-423	869	35	husband’s.141	husband’s.141	NOUN
ftr-423	869	36	a	a	DET
ftr-423	869	37	wife	wife	NOUN
ftr-423	869	38	had	have	VERB
ftr-423	869	39	no	no	DET
ftr-423	869	40	legal	legal	ADJ
ftr-423	869	41	authority	authority	NOUN
ftr-423	869	42	to	to	PART
ftr-423	869	43	act	act	VERB
ftr-423	869	44	independently	independently	ADV
ftr-423	869	45	from	from	ADP
ftr-423	869	46	her	her	PRON
ftr-423	869	47	husband	husband	NOUN
ftr-423	869	48	except	except	SCONJ
ftr-423	869	49	in	in	ADP
ftr-423	869	50	limited	limited	ADJ
ftr-423	869	51	circumstances	circumstance	NOUN
ftr-423	869	52	.	.	PUNCT
ftr-423	870	1	as	as	SCONJ
ftr-423	870	2	one	one	NUM
ftr-423	870	3	nineteenth	nineteenth	ADJ
ftr-423	870	4	century	century	NOUN
ftr-423	870	5	commentator	commentator	NOUN
ftr-423	870	6	explained	explain	VERB
ftr-423	870	7	,	,	PUNCT
ftr-423	870	8	“	"	PUNCT
ftr-423	870	9	by	by	ADP
ftr-423	870	10	marriage	marriage	NOUN
ftr-423	870	11	,	,	PUNCT
ftr-423	870	12	the	the	DET
ftr-423	870	13	husband	husband	NOUN
ftr-423	870	14	and	and	CCONJ
ftr-423	870	15	wife	wife	NOUN
ftr-423	870	16	are	be	AUX
ftr-423	870	17	one	one	NUM
ftr-423	870	18	person	person	NOUN
ftr-423	870	19	in	in	ADP
ftr-423	870	20	law	law	NOUN
ftr-423	870	21	:	:	PUNCT
ftr-423	870	22	that	that	PRON
ftr-423	870	23	is	is	ADV
ftr-423	870	24	,	,	PUNCT
ftr-423	870	25	the	the	DET
ftr-423	870	26	very	very	ADV
ftr-423	870	27	being	being	NOUN
ftr-423	870	28	or	or	CCONJ
ftr-423	870	29	legal	legal	ADJ
ftr-423	870	30	existence	existence	NOUN
ftr-423	870	31	of	of	ADP
ftr-423	870	32	the	the	DET
ftr-423	870	33	woman	woman	NOUN
ftr-423	870	34	is	be	AUX
ftr-423	870	35	suspended	suspend	VERB
ftr-423	870	36	during	during	ADP
ftr-423	870	37	the	the	DET
ftr-423	870	38	marriage	marriage	NOUN
ftr-423	870	39	,	,	PUNCT
ftr-423	870	40	or	or	CCONJ
ftr-423	870	41	at	at	ADP
ftr-423	870	42	least	least	ADJ
ftr-423	870	43	is	be	AUX
ftr-423	870	44	incorporated	incorporate	VERB
ftr-423	870	45	and	and	CCONJ
ftr-423	870	46	consolidated	consolidate	VERB
ftr-423	870	47	into	into	ADP
ftr-423	870	48	that	that	PRON
ftr-423	870	49	of	of	ADP
ftr-423	870	50	husband	husband	NOUN
ftr-423	870	51	:	:	PUNCT
ftr-423	870	52	under	under	ADP
ftr-423	870	53	whose	whose	DET
ftr-423	870	54	wing	wing	NOUN
ftr-423	870	55	,	,	PUNCT
ftr-423	870	56	protection	protection	NOUN
ftr-423	870	57	,	,	PUNCT
ftr-423	870	58	and	and	CCONJ
ftr-423	870	59	cover	cover	VERB
ftr-423	870	60	,	,	PUNCT
ftr-423	870	61	she	she	PRON
ftr-423	870	62	performs	perform	VERB
ftr-423	870	63	2004	2004	NUM
ftr-423	870	64	one	one	NUM
ftr-423	870	65	flesh	flesh	NOUN
ftr-423	870	66	,	,	PUNCT
ftr-423	870	67	two	two	NUM
ftr-423	870	68	taxpayers	taxpayer	NOUN
ftr-423	870	69	785	785	NUM
ftr-423	870	70	142	142	NUM
ftr-423	870	71	.	.	PUNCT
ftr-423	870	72	1	1	NUM
ftr-423	870	73	william	william	PROPN
ftr-423	870	74	blackstone	blackstone	PROPN
ftr-423	870	75	,	,	PUNCT
ftr-423	870	76	commentaries	commentary	NOUN
ftr-423	870	77	on	on	ADP
ftr-423	870	78	the	the	DET
ftr-423	870	79	laws	law	NOUN
ftr-423	870	80	of	of	ADP
ftr-423	870	81	england	england	PROPN
ftr-423	870	82	430	430	NUM
ftr-423	870	83	,	,	PUNCT
ftr-423	870	84	442	442	NUM
ftr-423	870	85	.	.	PUNCT
ftr-423	871	1	as	as	SCONJ
ftr-423	871	2	blackstone	blackstone	NOUN
ftr-423	871	3	explains	explain	VERB
ftr-423	871	4	,	,	PUNCT
ftr-423	871	5	“	"	PUNCT
ftr-423	871	6	[	[	X
ftr-423	871	7	a	a	X
ftr-423	871	8	]	]	X
ftr-423	871	9	man	man	NOUN
ftr-423	871	10	canno	canno	PROPN
ftr-423	871	11	t	t	PROPN
ftr-423	871	12	grant	grant	VERB
ftr-423	871	13	any	any	DET
ftr-423	871	14	thing	thing	NOUN
ftr-423	871	15	to	to	ADP
ftr-423	871	16	his	his	PRON
ftr-423	871	17	wife	wife	NOUN
ftr-423	871	18	,	,	PUNCT
ftr-423	871	19	or	or	CCONJ
ftr-423	871	20	enter	enter	VERB
ftr-423	871	21	into	into	ADP
ftr-423	871	22	covenant	covenant	NOUN
ftr-423	871	23	with	with	ADP
ftr-423	871	24	her	she	PRON
ftr-423	871	25	;	;	PUNCT
ftr-423	871	26	for	for	SCONJ
ftr-423	871	27	the	the	DET
ftr-423	871	28	grant	grant	NOUN
ftr-423	871	29	would	would	AUX
ftr-423	871	30	be	be	AUX
ftr-423	871	31	to	to	PART
ftr-423	871	32	suppose	suppose	VERB
ftr-423	871	33	her	her	PRON
ftr-423	871	34	separate	separate	ADJ
ftr-423	871	35	existence	existence	NOUN
ftr-423	871	36	;	;	PUNCT
ftr-423	871	37	and	and	CCONJ
ftr-423	871	38	to	to	PART
ftr-423	871	39	covenant	covenant	NOUN
ftr-423	871	40	with	with	ADP
ftr-423	871	41	her	she	PRON
ftr-423	871	42	would	would	AUX
ftr-423	871	43	be	be	AUX
ftr-423	871	44	only	only	ADV
ftr-423	871	45	to	to	PART
ftr-423	871	46	covenant	covenant	VERB
ftr-423	871	47	with	with	ADP
ftr-423	871	48	himself	himself	PRON
ftr-423	871	49	.	.	PUNCT
ftr-423	871	50	”	"	PUNCT
ftr-423	872	1	i	i	PRON
ftr-423	872	2	d.	d.	PROPN
ftr-423	872	3	143	143	NUM
ftr-423	872	4	.	.	PUNCT
ftr-423	873	1	basch	basch	PROPN
ftr-423	873	2	,	,	PUNCT
ftr-423	873	3	supra	supra	PROPN
ftr-423	873	4	note	note	NOUN
ftr-423	873	5	140	140	NUM
ftr-423	873	6	,	,	PUNCT
ftr-423	873	7	at	at	ADP
ftr-423	873	8	22	22	NUM
ftr-423	873	9	.	.	PUNCT
ftr-423	874	1	144	144	NUM
ftr-423	874	2	.	.	PUNCT
ftr-423	875	1	see	see	VERB
ftr-423	875	2	genesis	genesis	PROPN
ftr-423	875	3	2:24	2:24	NUM
ftr-423	875	4	(	(	PUNCT
ftr-423	875	5	rsv	rsv	PROPN
ftr-423	875	6	)	)	PUNCT
ftr-423	875	7	.	.	PUNCT
ftr-423	876	1	new	new	ADJ
ftr-423	876	2	testament	testament	NOUN
ftr-423	876	3	writers	writer	NOUN
ftr-423	876	4	echoed	echo	VERB
ftr-423	876	5	this	this	DET
ftr-423	876	6	language	language	NOUN
ftr-423	876	7	in	in	ADP
ftr-423	876	8	their	their	PRON
ftr-423	876	9	teachings	teaching	NOUN
ftr-423	876	10	on	on	ADP
ftr-423	876	11	marriage	marriage	NOUN
ftr-423	876	12	and	and	CCONJ
ftr-423	876	13	divorce	divorce	NOUN
ftr-423	876	14	.	.	PUNCT
ftr-423	877	1	see	see	VERB
ftr-423	877	2	,	,	PUNCT
ftr-423	877	3	e.g.	e.g.	ADV
ftr-423	877	4	,	,	PUNCT
ftr-423	877	5	mark	mark	VERB
ftr-423	877	6	10:7	10:7	NUM
ftr-423	877	7	-	-	SYM
ftr-423	877	8	10	10	NUM
ftr-423	877	9	(	(	PUNCT
ftr-423	877	10	rsv	rsv	PROPN
ftr-423	877	11	)	)	PUNCT
ftr-423	877	12	.	.	PUNCT
ftr-423	878	1	(	(	PUNCT
ftr-423	878	2	“	"	PUNCT
ftr-423	878	3	‘	'	PUNCT
ftr-423	878	4	[	[	X
ftr-423	878	5	a	a	X
ftr-423	878	6	]	]	X
ftr-423	878	7	man	man	NOUN
ftr-423	878	8	shall	shall	AUX
ftr-423	878	9	leave	leave	VERB
ftr-423	878	10	his	his	PRON
ftr-423	878	11	father	father	NOUN
ftr-423	878	12	and	and	CCONJ
ftr-423	878	13	mother	mother	NOUN
ftr-423	878	14	and	and	CCONJ
ftr-423	878	15	be	be	AUX
ftr-423	878	16	joined	join	VERB
ftr-423	878	17	to	to	ADP
ftr-423	878	18	his	his	PRON
ftr-423	878	19	wife	wife	NOUN
ftr-423	878	20	,	,	PUNCT
ftr-423	878	21	and	and	CCONJ
ftr-423	878	22	the	the	DET
ftr-423	878	23	two	two	NUM
ftr-423	878	24	shall	shall	AUX
ftr-423	878	25	become	become	VERB
ftr-423	878	26	one	one	NUM
ftr-423	878	27	flesh	flesh	NOUN
ftr-423	878	28	.	.	PUNCT
ftr-423	878	29	’	'	PUNCT
ftr-423	879	1	so	so	ADV
ftr-423	879	2	they	they	PRON
ftr-423	879	3	are	be	AUX
ftr-423	879	4	no	no	ADV
ftr-423	879	5	longer	long	ADV
ftr-423	879	6	two	two	NUM
ftr-423	879	7	but	but	CCONJ
ftr-423	879	8	one	one	NUM
ftr-423	879	9	flesh	flesh	NOUN
ftr-423	879	10	.	.	PUNCT
ftr-423	880	1	what	what	PRON
ftr-423	880	2	therefore	therefore	ADV
ftr-423	880	3	god	god	PROPN
ftr-423	880	4	has	have	AUX
ftr-423	880	5	joined	join	VERB
ftr-423	880	6	together	together	ADV
ftr-423	880	7	,	,	PUNCT
ftr-423	880	8	let	let	VERB
ftr-423	880	9	not	not	PART
ftr-423	880	10	man	man	AUX
ftr-423	880	11	put	put	VERB
ftr-423	880	12	asunder	asunder	ADV
ftr-423	880	13	.	.	PUNCT
ftr-423	880	14	”	"	PUNCT
ftr-423	880	15	)	)	PUNCT
ftr-423	880	16	.	.	PUNCT
ftr-423	881	1	145	145	NUM
ftr-423	881	2	.	.	PUNCT
ftr-423	881	3	historian	historian	PROPN
ftr-423	881	4	hendrik	hendrik	PROPN
ftr-423	881	5	hartog	hartog	PROPN
ftr-423	881	6	explains	explain	VERB
ftr-423	881	7	that	that	SCONJ
ftr-423	881	8	coverture	coverture	NOUN
ftr-423	881	9	(	(	PUNCT
ftr-423	881	10	a	a	DET
ftr-423	881	11	legal	legal	ADJ
ftr-423	881	12	status	status	NOUN
ftr-423	881	13	)	)	PUNCT
ftr-423	881	14	and	and	CCONJ
ftr-423	881	15	unity	unity	NOUN
ftr-423	881	16	of	of	ADP
ftr-423	881	17	the	the	DET
ftr-423	881	18	flesh	flesh	NOUN
ftr-423	881	19	(	(	PUNCT
ftr-423	881	20	a	a	DET
ftr-423	881	21	religious	religious	ADJ
ftr-423	881	22	status	status	NOUN
ftr-423	881	23	)	)	PUNCT
ftr-423	881	24	were	be	AUX
ftr-423	881	25	interrelated	interrelate	VERB
ftr-423	881	26	.	.	PUNCT
ftr-423	882	1	in	in	ADP
ftr-423	882	2	his	his	PRON
ftr-423	882	3	excellent	excellent	ADJ
ftr-423	882	4	discussion	discussion	NOUN
ftr-423	882	5	of	of	ADP
ftr-423	882	6	men	man	NOUN
ftr-423	882	7	’s	’s	PART
ftr-423	882	8	and	and	CCONJ
ftr-423	882	9	women	woman	NOUN
ftr-423	882	10	’s	’s	PART
ftr-423	882	11	experiences	experience	NOUN
ftr-423	882	12	with	with	ADP
ftr-423	882	13	coverture	coverture	NOUN
ftr-423	882	14	,	,	PUNCT
ftr-423	882	15	hartog	hartog	PROPN
ftr-423	882	16	describes	describe	VERB
ftr-423	882	17	one	one	NUM
ftr-423	882	18	eighteenth	eighteenth	ADJ
ftr-423	882	19	century	century	NOUN
ftr-423	882	20	woman	woman	NOUN
ftr-423	882	21	’s	’s	PART
ftr-423	882	22	philosophy	philosophy	NOUN
ftr-423	882	23	of	of	ADP
ftr-423	882	24	marriage	marriage	NOUN
ftr-423	882	25	.	.	PUNCT
ftr-423	883	1	“	"	PUNCT
ftr-423	883	2	when	when	SCONJ
ftr-423	883	3	abigail	abigail	PROPN
ftr-423	883	4	bailey	bailey	PROPN
ftr-423	883	5	thought	think	VERB
ftr-423	883	6	of	of	ADP
ftr-423	883	7	herself	herself	PRON
ftr-423	883	8	as	as	ADP
ftr-423	883	9	a	a	DET
ftr-423	883	10	wife	wife	NOUN
ftr-423	883	11	,	,	PUNCT
ftr-423	883	12	she	she	PRON
ftr-423	883	13	did	do	AUX
ftr-423	883	14	not	not	PART
ftr-423	883	15	think	think	VERB
ftr-423	883	16	in	in	ADP
ftr-423	883	17	terms	term	NOUN
ftr-423	883	18	of	of	ADP
ftr-423	883	19	merger	merger	NOUN
ftr-423	883	20	,	,	PUNCT
ftr-423	883	21	of	of	ADP
ftr-423	883	22	‘	'	PUNCT
ftr-423	883	23	one	one	NUM
ftr-423	883	24	flesh	flesh	NOUN
ftr-423	883	25	,	,	PUNCT
ftr-423	883	26	’	'	PUNCT
ftr-423	883	27	of	of	ADP
ftr-423	883	28	an	an	DET
ftr-423	883	29	obliteration	obliteration	NOUN
ftr-423	883	30	of	of	ADP
ftr-423	883	31	a	a	DET
ftr-423	883	32	prior	prior	ADJ
ftr-423	883	33	self	self	NOUN
ftr-423	883	34	.	.	PUNCT
ftr-423	884	1	instead	instead	ADV
ftr-423	884	2	,	,	PUNCT
ftr-423	884	3	she	she	PRON
ftr-423	884	4	thought	think	VERB
ftr-423	884	5	of	of	ADP
ftr-423	884	6	a	a	DET
ftr-423	884	7	self	self	NOUN
ftr-423	884	8	‘	'	PUNCT
ftr-423	884	9	covered	cover	VERB
ftr-423	884	10	’	'	PUNCT
ftr-423	884	11	by	by	ADP
ftr-423	884	12	her	her	PRON
ftr-423	884	13	husband	husband	NOUN
ftr-423	884	14	during	during	ADP
ftr-423	884	15	marriage	marriage	NOUN
ftr-423	884	16	.	.	PUNCT
ftr-423	885	1	submission	submission	NOUN
ftr-423	885	2	was	be	AUX
ftr-423	885	3	not	not	PART
ftr-423	885	4	a	a	DET
ftr-423	885	5	denial	denial	NOUN
ftr-423	885	6	of	of	ADP
ftr-423	885	7	her	her	PRON
ftr-423	885	8	self	self	NOUN
ftr-423	885	9	.	.	PUNCT
ftr-423	886	1	on	on	ADP
ftr-423	886	2	the	the	DET
ftr-423	886	3	contrary	contrary	NOUN
ftr-423	886	4	,	,	PUNCT
ftr-423	886	5	it	it	PRON
ftr-423	886	6	constituted	constitute	VERB
ftr-423	886	7	the	the	DET
ftr-423	886	8	central	central	ADJ
ftr-423	886	9	test	test	NOUN
ftr-423	886	10	of	of	ADP
ftr-423	886	11	her	her	PRON
ftr-423	886	12	se	se	ADV
ftr-423	886	13	lf	lf	PROPN
ftr-423	886	14	and	and	CCONJ
ftr-423	886	15	of	of	ADP
ftr-423	886	16	the	the	DET
ftr-423	886	17	strength	strength	NOUN
ftr-423	886	18	of	of	ADP
ftr-423	886	19	her	her	PRON
ftr-423	886	20	religious	religious	ADJ
ftr-423	886	21	identity	identity	NOUN
ftr-423	886	22	.	.	PUNCT
ftr-423	886	23	.	.	PUNCT
ftr-423	886	24	.	.	PUNCT
ftr-423	886	25	.	.	PUNCT
ftr-423	887	1	to	to	PART
ftr-423	887	2	abigail	abigail	PROPN
ftr-423	887	3	bailey	bailey	PROPN
ftr-423	887	4	,	,	PUNCT
ftr-423	887	5	[	[	X
ftr-423	887	6	coverture	coverture	NOUN
ftr-423	887	7	]	]	PUNCT
ftr-423	887	8	suggested	suggest	VERB
ftr-423	887	9	the	the	DET
ftr-423	887	10	task	task	NOUN
ftr-423	887	11	for	for	ADP
ftr-423	887	12	a	a	DET
ftr-423	887	13	lifetime	lifetime	NOUN
ftr-423	887	14	,	,	PUNCT
ftr-423	887	15	a	a	DET
ftr-423	887	16	way	way	NOUN
ftr-423	887	17	of	of	ADP
ftr-423	887	18	establishing	establish	VERB
ftr-423	887	19	credentials	credential	NOUN
ftr-423	887	20	as	as	ADP
ftr-423	887	21	a	a	DET
ftr-423	887	22	worthy	worthy	ADJ
ftr-423	887	23	christian	christian	PROPN
ftr-423	887	24	.	.	PUNCT
ftr-423	888	1	coverture	coverture	NOUN
ftr-423	888	2	was	be	AUX
ftr-423	888	3	hard	hard	ADJ
ftr-423	888	4	but	but	CCONJ
ftr-423	888	5	necessary	necessary	ADJ
ftr-423	888	6	work	work	NOUN
ftr-423	888	7	for	for	ADP
ftr-423	888	8	a	a	DET
ftr-423	888	9	distinctively	distinctively	ADV
ftr-423	888	10	female	female	ADJ
ftr-423	888	11	self	self	NOUN
ftr-423	888	12	that	that	PRON
ftr-423	888	13	would	would	AUX
ftr-423	888	14	realize	realize	VERB
ftr-423	888	15	salvation	salvation	NOUN
ftr-423	888	16	through	through	ADP
ftr-423	888	17	submission	submission	NOUN
ftr-423	888	18	.	.	PUNCT
ftr-423	888	19	”	"	PUNCT
ftr-423	889	1	hartog	hartog	PROPN
ftr-423	889	2	,	,	PUNCT
ftr-423	889	3	supra	supra	PROPN
ftr-423	889	4	note	note	PROPN
ftr-423	889	5	138	138	NUM
ftr-423	889	6	,	,	PUNCT
ftr-423	889	7	at	at	ADP
ftr-423	889	8	43	43	NUM
ftr-423	889	9	-	-	SYM
ftr-423	889	10	44	44	NUM
ftr-423	889	11	.	.	PUNCT
ftr-423	889	12	146	146	NUM
ftr-423	889	13	.	.	PUNCT
ftr-423	890	1	blackstone	blackstone	NOUN
ftr-423	890	2	,	,	PUNCT
ftr-423	890	3	supra	supra	PROPN
ftr-423	890	4	note	note	VERB
ftr-423	890	5	142	142	NUM
ftr-423	890	6	,	,	PUNCT
ftr-423	890	7	at	at	ADP
ftr-423	890	8	442	442	NUM
ftr-423	890	9	.	.	PUNCT
ftr-423	891	1	147	147	NUM
ftr-423	891	2	.	.	PUNCT
ftr-423	892	1	the	the	DET
ftr-423	892	2	meeting	meeting	NOUN
ftr-423	892	3	at	at	ADP
ftr-423	892	4	seneca	seneca	NOUN
ftr-423	892	5	falls	fall	VERB
ftr-423	892	6	typically	typically	ADV
ftr-423	892	7	is	be	AUX
ftr-423	892	8	considered	consider	VERB
ftr-423	892	9	to	to	PART
ftr-423	892	10	mark	mark	VERB
ftr-423	892	11	the	the	DET
ftr-423	892	12	formal	formal	ADJ
ftr-423	892	13	commencement	commencement	NOUN
ftr-423	892	14	of	of	ADP
ftr-423	892	15	the	the	DET
ftr-423	892	16	woman	woman	NOUN
ftr-423	892	17	suffrage	suffrage	NOUN
ftr-423	892	18	movement	movement	NOUN
ftr-423	892	19	.	.	PUNCT
ftr-423	893	1	see	see	VERB
ftr-423	893	2	,	,	PUNCT
ftr-423	893	3	e.g.	e.g.	ADV
ftr-423	893	4	,	,	PUNCT
ftr-423	893	5	aileen	aileen	PROPN
ftr-423	893	6	kraditor	kraditor	NOUN
ftr-423	893	7	,	,	PUNCT
ftr-423	893	8	ideas	idea	NOUN
ftr-423	893	9	of	of	ADP
ftr-423	893	10	the	the	DET
ftr-423	893	11	woman	woman	NOUN
ftr-423	893	12	suffrage	suffrage	NOUN
ftr-423	893	13	movement	movement	NOUN
ftr-423	893	14	1890	1890	NUM
ftr-423	893	15	-	-	SYM
ftr-423	893	16	1920	1920	NUM
ftr-423	893	17	1	1	NUM
ftr-423	893	18	(	(	PUNCT
ftr-423	893	19	1965	1965	NUM
ftr-423	893	20	)	)	PUNCT
ftr-423	893	21	.	.	PUNCT
ftr-423	894	1	everything	everything	PRON
ftr-423	894	2	.	.	PUNCT
ftr-423	895	1	”142	”142	PROPN
ftr-423	895	2	marriage	marriage	NOUN
ftr-423	895	3	traditionally	traditionally	ADV
ftr-423	895	4	caused	cause	VERB
ftr-423	895	5	a	a	DET
ftr-423	895	6	woman	woman	NOUN
ftr-423	895	7	to	to	PART
ftr-423	895	8	lose	lose	VERB
ftr-423	895	9	her	her	PRON
ftr-423	895	10	legal	legal	ADJ
ftr-423	895	11	identity	identity	NOUN
ftr-423	895	12	for	for	ADP
ftr-423	895	13	at	at	ADV
ftr-423	895	14	least	least	ADJ
ftr-423	895	15	as	as	ADV
ftr-423	895	16	long	long	ADV
ftr-423	895	17	as	as	SCONJ
ftr-423	895	18	the	the	DET
ftr-423	895	19	marriage	marriage	NOUN
ftr-423	895	20	lasted	last	VERB
ftr-423	895	21	.	.	PUNCT
ftr-423	896	1	historian	historian	PROPN
ftr-423	896	2	norma	norma	PROPN
ftr-423	896	3	basch	basch	PROPN
ftr-423	896	4	links	link	VERB
ftr-423	896	5	the	the	DET
ftr-423	896	6	legal	legal	ADJ
ftr-423	896	7	concept	concept	NOUN
ftr-423	896	8	of	of	ADP
ftr-423	896	9	marital	marital	ADJ
ftr-423	896	10	unity	unity	NOUN
ftr-423	896	11	to	to	ADP
ftr-423	896	12	the	the	DET
ftr-423	896	13	judeo	judeo	ADJ
ftr-423	896	14	-	-	PUNCT
ftr-423	896	15	christian	christian	ADJ
ftr-423	896	16	religious	religious	ADJ
ftr-423	896	17	tradition	tradition	NOUN
ftr-423	896	18	.	.	PUNCT
ftr-423	897	1	coverture	coverture	NOUN
ftr-423	897	2	,	,	PUNCT
ftr-423	897	3	she	she	PRON
ftr-423	897	4	explains	explain	VERB
ftr-423	897	5	,	,	PUNCT
ftr-423	897	6	arose	arise	VERB
ftr-423	897	7	from	from	ADP
ftr-423	897	8	the	the	DET
ftr-423	897	9	biblical	biblical	ADJ
ftr-423	897	10	“	"	PUNCT
ftr-423	897	11	doctrine	doctrine	NOUN
ftr-423	897	12	of	of	ADP
ftr-423	897	13	the	the	DET
ftr-423	897	14	unity	unity	NOUN
ftr-423	897	15	of	of	ADP
ftr-423	897	16	the	the	DET
ftr-423	897	17	flesh	flesh	NOUN
ftr-423	897	18	.	.	PUNCT
ftr-423	897	19	”143	”143	PUNCT
ftr-423	897	20	according	accord	VERB
ftr-423	897	21	to	to	ADP
ftr-423	897	22	the	the	DET
ftr-423	897	23	book	book	NOUN
ftr-423	897	24	of	of	ADP
ftr-423	897	25	genesis	genesis	NOUN
ftr-423	897	26	,	,	PUNCT
ftr-423	897	27	upon	upon	SCONJ
ftr-423	897	28	marriage	marriage	NOUN
ftr-423	897	29	“	"	PUNCT
ftr-423	897	30	a	a	DET
ftr-423	897	31	man	man	NOUN
ftr-423	897	32	leaves	leave	VERB
ftr-423	897	33	his	his	PRON
ftr-423	897	34	father	father	NOUN
ftr-423	897	35	and	and	CCONJ
ftr-423	897	36	his	his	PRON
ftr-423	897	37	mother	mother	NOUN
ftr-423	897	38	and	and	CCONJ
ftr-423	897	39	cleaves	cleave	VERB
ftr-423	897	40	to	to	ADP
ftr-423	897	41	his	his	PRON
ftr-423	897	42	wife	wife	NOUN
ftr-423	897	43	,	,	PUNCT
ftr-423	897	44	and	and	CCONJ
ftr-423	897	45	they	they	PRON
ftr-423	897	46	become	become	VERB
ftr-423	897	47	one	one	NUM
ftr-423	897	48	flesh	flesh	NOUN
ftr-423	897	49	.	.	PUNCT
ftr-423	897	50	”144	”144	PUNCT
ftr-423	898	1	if	if	SCONJ
ftr-423	898	2	marriage	marriage	NOUN
ftr-423	898	3	were	be	AUX
ftr-423	898	4	a	a	DET
ftr-423	898	5	merger	merger	NOUN
ftr-423	898	6	of	of	ADP
ftr-423	898	7	spiritual	spiritual	ADJ
ftr-423	898	8	identities,145	identities,145	PROPN
ftr-423	898	9	then	then	ADV
ftr-423	898	10	it	it	PRON
ftr-423	898	11	was	be	AUX
ftr-423	898	12	not	not	PART
ftr-423	898	13	surprising	surprising	ADJ
ftr-423	898	14	that	that	SCONJ
ftr-423	898	15	it	it	PRON
ftr-423	898	16	resulted	result	VERB
ftr-423	898	17	in	in	ADP
ftr-423	898	18	a	a	DET
ftr-423	898	19	merger	merger	NOUN
ftr-423	898	20	of	of	ADP
ftr-423	898	21	legal	legal	ADJ
ftr-423	898	22	identities	identity	NOUN
ftr-423	898	23	,	,	PUNCT
ftr-423	898	24	too	too	ADV
ftr-423	898	25	.	.	PUNCT
ftr-423	899	1	but	but	CCONJ
ftr-423	899	2	coverture	coverture	NOUN
ftr-423	899	3	went	go	VERB
ftr-423	899	4	beyond	beyond	ADP
ftr-423	899	5	mere	mere	ADJ
ftr-423	899	6	merger	merger	NOUN
ftr-423	899	7	.	.	PUNCT
ftr-423	900	1	in	in	ADP
ftr-423	900	2	blackstone	blackstone	NOUN
ftr-423	900	3	’s	’s	PART
ftr-423	900	4	words	word	NOUN
ftr-423	900	5	,	,	PUNCT
ftr-423	900	6	“	"	PUNCT
ftr-423	900	7	husband	husband	NOUN
ftr-423	900	8	and	and	CCONJ
ftr-423	900	9	wife	wife	NOUN
ftr-423	900	10	are	be	AUX
ftr-423	900	11	one	one	NUM
ftr-423	900	12	person	person	NOUN
ftr-423	900	13	in	in	ADP
ftr-423	900	14	law,”146	law,”146	PROPN
ftr-423	900	15	and	and	CCONJ
ftr-423	900	16	that	that	DET
ftr-423	900	17	person	person	NOUN
ftr-423	900	18	was	be	AUX
ftr-423	900	19	the	the	DET
ftr-423	900	20	husband	husband	NOUN
ftr-423	900	21	.	.	PUNCT
ftr-423	901	1	b.	b.	PROPN
ftr-423	902	1	early	early	ADJ
ftr-423	902	2	critiques	critique	NOUN
ftr-423	902	3	of	of	ADP
ftr-423	902	4	coverture	coverture	ADJ
ftr-423	902	5	nineteenth	nineteenth	ADJ
ftr-423	902	6	century	century	PROPN
ftr-423	902	7	women	woman	NOUN
ftr-423	902	8	’s	’s	PART
ftr-423	902	9	rights	right	NOUN
ftr-423	902	10	advocates	advocate	NOUN
ftr-423	902	11	vigorously	vigorously	ADV
ftr-423	902	12	critiqued	critique	VERB
ftr-423	902	13	women	woman	NOUN
ftr-423	902	14	’s	’s	PART
ftr-423	902	15	legal	legal	ADJ
ftr-423	902	16	subordination	subordination	NOUN
ftr-423	902	17	.	.	PUNCT
ftr-423	903	1	at	at	ADP
ftr-423	903	2	a	a	DET
ftr-423	903	3	political	political	ADJ
ftr-423	903	4	gathering	gathering	NOUN
ftr-423	903	5	at	at	ADP
ftr-423	903	6	seneca	seneca	NOUN
ftr-423	903	7	falls	fall	VERB
ftr-423	903	8	,	,	PUNCT
ftr-423	903	9	new	new	PROPN
ftr-423	903	10	york	york	PROPN
ftr-423	903	11	in	in	ADP
ftr-423	903	12	1848,147	1848,147	NUM
ftr-423	903	13	attendees	attendee	NOUN
ftr-423	903	14	adopted	adopt	VERB
ftr-423	903	15	a	a	DET
ftr-423	903	16	“	"	PUNCT
ftr-423	903	17	declaration	declaration	NOUN
ftr-423	903	18	of	of	ADP
ftr-423	903	19	sentiments	sentiment	NOUN
ftr-423	903	20	”	"	PUNCT
ftr-423	903	21	that	that	PRON
ftr-423	903	22	was	be	AUX
ftr-423	903	23	drafted	draft	VERB
ftr-423	903	24	principally	principally	ADV
ftr-423	903	25	by	by	ADP
ftr-423	903	26	elizabeth	elizabeth	PROPN
ftr-423	903	27	cady	cady	PROPN
ftr-423	903	28	stanton	stanton	PROPN
ftr-423	903	29	.	.	PUNCT
ftr-423	904	1	stanton	stanton	PROPN
ftr-423	904	2	modeled	model	VERB
ftr-423	904	3	her	her	PRON
ftr-423	904	4	declaration	declaration	NOUN
ftr-423	904	5	on	on	ADP
ftr-423	904	6	the	the	DET
ftr-423	904	7	declaration	declaration	NOUN
ftr-423	904	8	of	of	ADP
ftr-423	904	9	independence	independence	NOUN
ftr-423	904	10	.	.	PUNCT
ftr-423	905	1	she	she	PRON
ftr-423	905	2	boldly	boldly	ADV
ftr-423	905	3	asserted	assert	VERB
ftr-423	905	4	that	that	SCONJ
ftr-423	905	5	the	the	DET
ftr-423	905	6	“	"	PUNCT
ftr-423	905	7	history	history	NOUN
ftr-423	905	8	of	of	ADP
ftr-423	905	9	mankind	mankind	NOUN
ftr-423	905	10	is	be	AUX
ftr-423	905	11	a	a	DET
ftr-423	905	12	history	history	NOUN
ftr-423	905	13	of	of	ADP
ftr-423	905	14	repeated	repeat	VERB
ftr-423	905	15	injuries	injury	NOUN
ftr-423	905	16	and	and	CCONJ
ftr-423	905	17	usurpations	usurpation	NOUN
ftr-423	905	18	on	on	ADP
ftr-423	905	19	the	the	DET
ftr-423	905	20	part	part	NOUN
ftr-423	905	21	of	of	ADP
ftr-423	905	22	man	man	NOUN
ftr-423	905	23	toward	toward	ADP
ftr-423	905	24	woman	woman	NOUN
ftr-423	905	25	.	.	PUNCT
ftr-423	905	26	”	"	PUNCT
ftr-423	906	1	stanton	stanton	PROPN
ftr-423	906	2	objected	object	VERB
ftr-423	906	3	strongly	strongly	ADV
ftr-423	906	4	to	to	ADP
ftr-423	906	5	women	woman	NOUN
ftr-423	906	6	’s	’s	PART
ftr-423	906	7	exclusion	exclusion	NOUN
ftr-423	906	8	from	from	ADP
ftr-423	906	9	civic	civic	ADJ
ftr-423	906	10	affairs	affair	NOUN
ftr-423	906	11	and	and	CCONJ
ftr-423	906	12	their	their	PRON
ftr-423	906	13	inability	inability	NOUN
ftr-423	906	14	to	to	PART
ftr-423	906	15	vote	vote	VERB
ftr-423	906	16	.	.	PUNCT
ftr-423	907	1	she	she	PRON
ftr-423	907	2	railed	rail	VERB
ftr-423	907	3	against	against	ADP
ftr-423	907	4	coverture	coverture	NOUN
ftr-423	907	5	for	for	ADP
ftr-423	907	6	rendering	render	VERB
ftr-423	907	7	a	a	DET
ftr-423	907	8	married	married	ADJ
ftr-423	907	9	woman	woman	NOUN
ftr-423	907	10	“	"	PUNCT
ftr-423	907	11	in	in	ADP
ftr-423	907	12	the	the	DET
ftr-423	907	13	eye	eye	NOUN
ftr-423	907	14	of	of	ADP
ftr-423	907	15	the	the	DET
ftr-423	907	16	law	law	NOUN
ftr-423	907	17	,	,	PUNCT
ftr-423	907	18	civilly	civilly	ADV
ftr-423	907	19	dead	dead	ADJ
ftr-423	907	20	.	.	PUNCT
ftr-423	907	21	.	.	PUNCT
ftr-423	907	22	.	.	PUNCT
ftr-423	908	1	.	.	PUNCT
ftr-423	909	1	in	in	ADP
ftr-423	909	2	the	the	DET
ftr-423	909	3	covenant	covenant	NOUN
ftr-423	909	4	of	of	ADP
ftr-423	909	5	marriage	marriage	NOUN
ftr-423	909	6	,	,	PUNCT
ftr-423	909	7	she	she	PRON
ftr-423	909	8	is	be	AUX
ftr-423	909	9	compelled	compel	VERB
ftr-423	909	10	to	to	PART
ftr-423	909	11	promise	promise	VERB
ftr-423	909	12	obedience	obedience	NOUN
ftr-423	909	13	to	to	ADP
ftr-423	909	14	her	her	PRON
ftr-423	909	15	husband	husband	NOUN
ftr-423	909	16	,	,	PUNCT
ftr-423	909	17	he	he	PRON
ftr-423	909	18	becoming	become	VERB
ftr-423	909	19	,	,	PUNCT
ftr-423	909	20	to	to	ADP
ftr-423	909	21	all	all	DET
ftr-423	909	22	intents	intent	NOUN
ftr-423	909	23	and	and	CCONJ
ftr-423	909	24	purposes	purpose	NOUN
ftr-423	909	25	,	,	PUNCT
ftr-423	909	26	her	her	PRON
ftr-423	909	27	master	master	NOUN
ftr-423	909	28	–	–	PUNCT
ftr-423	909	29	the	the	DET
ftr-423	909	30	law	law	NOUN
ftr-423	909	31	giving	give	VERB
ftr-423	909	32	him	he	PRON
ftr-423	909	33	the	the	DET
ftr-423	909	34	power	power	NOUN
ftr-423	909	35	to	to	ADP
ftr-423	909	36	786	786	NUM
ftr-423	909	37	florida	florida	PROPN
ftr-423	909	38	tax	tax	NOUN
ftr-423	909	39	review	review	NOUN
ftr-423	910	1	[	[	X
ftr-423	910	2	vol	vol	NOUN
ftr-423	910	3	.	.	PUNCT
ftr-423	910	4	6:8	6:8	NUM
ftr-423	910	5	148	148	NUM
ftr-423	910	6	.	.	PUNCT
ftr-423	911	1	i	i	PRON
ftr-423	911	2	history	history	NOUN
ftr-423	911	3	of	of	ADP
ftr-423	911	4	woman	woman	NOUN
ftr-423	911	5	suffrage	suffrage	NOUN
ftr-423	911	6	,	,	PUNCT
ftr-423	911	7	70	70	NUM
ftr-423	911	8	(	(	PUNCT
ftr-423	911	9	elizabeth	elizabeth	PROPN
ftr-423	911	10	cady	cady	PROPN
ftr-423	911	11	stanton	stanton	PROPN
ftr-423	911	12	et	et	PROPN
ftr-423	911	13	al	al	PROPN
ftr-423	911	14	.	.	PROPN
ftr-423	911	15	,	,	PUNCT
ftr-423	911	16	eds	eds	PROPN
ftr-423	911	17	.	.	PROPN
ftr-423	911	18	,	,	PUNCT
ftr-423	911	19	1881	1881	NUM
ftr-423	911	20	-	-	SYM
ftr-423	911	21	1922	1922	NUM
ftr-423	911	22	,	,	PUNCT
ftr-423	911	23	reprint	reprint	NOUN
ftr-423	911	24	ed	ed	NOUN
ftr-423	911	25	.	.	PUNCT
ftr-423	911	26	1985	1985	NUM
ftr-423	911	27	)	)	PUNCT
ftr-423	911	28	.	.	PUNCT
ftr-423	912	1	149	149	NUM
ftr-423	912	2	.	.	PUNCT
ftr-423	913	1	i	i	PRON
ftr-423	913	2	d.	d.	PROPN
ftr-423	913	3	at	at	ADP
ftr-423	913	4	71	71	NUM
ftr-423	913	5	.	.	PUNCT
ftr-423	914	1	for	for	ADP
ftr-423	914	2	further	further	ADJ
ftr-423	914	3	discussion	discussion	NOUN
ftr-423	914	4	of	of	ADP
ftr-423	914	5	the	the	DET
ftr-423	914	6	nineteenth	nineteenth	ADJ
ftr-423	914	7	century	century	NOUN
ftr-423	914	8	critiques	critique	NOUN
ftr-423	914	9	of	of	ADP
ftr-423	914	10	the	the	DET
ftr-423	914	11	relationship	relationship	NOUN
ftr-423	914	12	between	between	ADP
ftr-423	914	13	women	woman	NOUN
ftr-423	914	14	’s	’s	PART
ftr-423	914	15	exclusion	exclusion	NOUN
ftr-423	914	16	from	from	ADP
ftr-423	914	17	politics	politic	NOUN
ftr-423	914	18	and	and	CCONJ
ftr-423	914	19	religion	religion	NOUN
ftr-423	914	20	,	,	PUNCT
ftr-423	914	21	see	see	VERB
ftr-423	914	22	elizabeth	elizabeth	PROPN
ftr-423	914	23	b.	b.	PROPN
ftr-423	914	24	clark	clark	PROPN
ftr-423	914	25	,	,	PUNCT
ftr-423	914	26	religion	religion	NOUN
ftr-423	914	27	,	,	PUNCT
ftr-423	914	28	rights	right	NOUN
ftr-423	914	29	,	,	PUNCT
ftr-423	914	30	and	and	CCONJ
ftr-423	914	31	d	d	ADP
ftr-423	914	32	ifference	ifference	NOUN
ftr-423	914	33	in	in	ADP
ftr-423	914	34	the	the	DET
ftr-423	914	35	early	early	ADJ
ftr-423	914	36	woman	woman	NOUN
ftr-423	914	37	’s	’s	PART
ftr-423	914	38	rights	right	NOUN
ftr-423	914	39	movement	movement	NOUN
ftr-423	914	40	,	,	PUNCT
ftr-423	914	41	3	3	NUM
ftr-423	914	42	w	w	NOUN
ftr-423	914	43	is	be	AUX
ftr-423	914	44	.	.	PUNCT
ftr-423	915	1	women	woman	NOUN
ftr-423	915	2	’s	’s	PART
ftr-423	915	3	l.j	l.j	PROPN
ftr-423	915	4	.	.	PROPN
ftr-423	915	5	29	29	NUM
ftr-423	915	6	(	(	PUNCT
ftr-423	915	7	1987	1987	NUM
ftr-423	915	8	)	)	PUNCT
ftr-423	915	9	;	;	PUNCT
ftr-423	915	10	elizabeth	elizabeth	PROPN
ftr-423	915	11	b.	b.	PROPN
ftr-423	915	12	clark	clark	PROPN
ftr-423	915	13	,	,	PUNCT
ftr-423	915	14	self	self	NOUN
ftr-423	915	15	-	-	PUNCT
ftr-423	915	16	ownership	ownership	NOUN
ftr-423	915	17	and	and	CCONJ
ftr-423	915	18	the	the	DET
ftr-423	915	19	political	political	ADJ
ftr-423	915	20	theory	theory	NOUN
ftr-423	915	21	of	of	ADP
ftr-423	915	22	elizabeth	elizabeth	PROPN
ftr-423	915	23	cady	cady	PROPN
ftr-423	915	24	stanton	stanton	PROPN
ftr-423	915	25	,	,	PUNCT
ftr-423	915	26	21	21	NUM
ftr-423	915	27	conn	conn	PROPN
ftr-423	915	28	.	.	PUNCT
ftr-423	916	1	l.	l.	PROPN
ftr-423	916	2	rev	rev	PROPN
ftr-423	916	3	.	.	PROPN
ftr-423	917	1	905	905	NUM
ftr-423	917	2	(	(	PUNCT
ftr-423	917	3	1989	1989	NUM
ftr-423	917	4	)	)	PUNCT
ftr-423	917	5	.	.	PUNCT
ftr-423	918	1	150	150	NUM
ftr-423	918	2	.	.	PUNCT
ftr-423	919	1	“	"	PUNCT
ftr-423	919	2	[	[	X
ftr-423	919	3	i]n	i]n	PRON
ftr-423	919	4	view	view	NOUN
ftr-423	919	5	of	of	ADP
ftr-423	919	6	this	this	DET
ftr-423	919	7	entire	entire	ADJ
ftr-423	919	8	disenfranchisement	disenfranchisement	NOUN
ftr-423	919	9	of	of	ADP
ftr-423	919	10	one	one	NUM
ftr-423	919	11	-	-	PUNCT
ftr-423	919	12	half	half	DET
ftr-423	919	13	the	the	DET
ftr-423	919	14	people	people	NOUN
ftr-423	919	15	of	of	ADP
ftr-423	919	16	this	this	DET
ftr-423	919	17	country	country	NOUN
ftr-423	919	18	.	.	PUNCT
ftr-423	919	19	.	.	PUNCT
ftr-423	919	20	.	.	PUNCT
ftr-423	920	1	in	in	ADP
ftr-423	920	2	view	view	NOUN
ftr-423	920	3	of	of	ADP
ftr-423	920	4	the	the	DET
ftr-423	920	5	unjust	unjust	ADJ
ftr-423	920	6	laws	law	NOUN
ftr-423	920	7	above	above	ADP
ftr-423	920	8	mentioned	mention	VERB
ftr-423	920	9	,	,	PUNCT
ftr-423	920	10	and	and	CCONJ
ftr-423	920	11	because	because	SCONJ
ftr-423	920	12	women	woman	NOUN
ftr-423	920	13	do	do	AUX
ftr-423	920	14	feel	feel	VERB
ftr-423	920	15	themselves	themselves	PRON
ftr-423	920	16	aggrieved	aggrieve	VERB
ftr-423	920	17	,	,	PUNCT
ftr-423	920	18	oppressed	oppress	VERB
ftr-423	920	19	,	,	PUNCT
ftr-423	920	20	and	and	CCONJ
ftr-423	920	21	fraudulently	fraudulently	ADV
ftr-423	920	22	deprived	deprive	VERB
ftr-423	920	23	of	of	ADP
ftr-423	920	24	their	their	PRON
ftr-423	920	25	most	most	ADV
ftr-423	920	26	sacred	sacred	ADJ
ftr-423	920	27	rights	right	NOUN
ftr-423	920	28	,	,	PUNCT
ftr-423	920	29	we	we	PRON
ftr-423	920	30	insist	insist	VERB
ftr-423	920	31	that	that	SCONJ
ftr-423	920	32	they	they	PRON
ftr-423	920	33	have	have	VERB
ftr-423	920	34	immediate	immediate	ADJ
ftr-423	920	35	admission	admission	NOUN
ftr-423	920	36	to	to	ADP
ftr-423	920	37	all	all	DET
ftr-423	920	38	the	the	DET
ftr-423	920	39	rights	right	NOUN
ftr-423	920	40	and	and	CCONJ
ftr-423	920	41	privileges	privilege	NOUN
ftr-423	920	42	which	which	PRON
ftr-423	920	43	belong	belong	VERB
ftr-423	920	44	to	to	ADP
ftr-423	920	45	them	they	PRON
ftr-423	920	46	as	as	ADP
ftr-423	920	47	citizens	citizen	NOUN
ftr-423	920	48	of	of	ADP
ftr-423	920	49	the	the	DET
ftr-423	920	50	united	united	PROPN
ftr-423	920	51	states	states	PROPN
ftr-423	920	52	.	.	PUNCT
ftr-423	920	53	”	"	PUNCT
ftr-423	921	1	i	i	PRON
ftr-423	921	2	history	history	NOUN
ftr-423	921	3	of	of	ADP
ftr-423	921	4	woman	woman	NOUN
ftr-423	921	5	suffrage	suffrage	NOUN
ftr-423	921	6	,	,	PUNCT
ftr-423	921	7	supra	supra	PROPN
ftr-423	921	8	note	note	NOUN
ftr-423	921	9	148	148	NUM
ftr-423	921	10	,	,	PUNCT
ftr-423	921	11	at	at	ADP
ftr-423	921	12	71	71	NUM
ftr-423	921	13	.	.	PUNCT
ftr-423	921	14	151	151	NUM
ftr-423	921	15	.	.	PUNCT
ftr-423	922	1	see	see	VERB
ftr-423	922	2	john	john	PROPN
ftr-423	922	3	phillip	phillip	PROPN
ftr-423	922	4	reid	reid	PROPN
ftr-423	922	5	,	,	PUNCT
ftr-423	922	6	constitutional	constitutional	ADJ
ftr-423	922	7	history	history	NOUN
ftr-423	922	8	of	of	ADP
ftr-423	922	9	the	the	DET
ftr-423	922	10	american	american	PROPN
ftr-423	922	11	revolution	revolution	PROPN
ftr-423	922	12	:	:	PUNCT
ftr-423	922	13	the	the	DET
ftr-423	922	14	authority	authority	NOUN
ftr-423	922	15	to	to	PART
ftr-423	922	16	tax	tax	VERB
ftr-423	922	17	271	271	NUM
ftr-423	922	18	-	-	SYM
ftr-423	922	19	79	79	NUM
ftr-423	922	20	(	(	PUNCT
ftr-423	922	21	1987	1987	NUM
ftr-423	922	22	)	)	PUNCT
ftr-423	922	23	.	.	PUNCT
ftr-423	923	1	152	152	NUM
ftr-423	923	2	.	.	PUNCT
ftr-423	924	1	see	see	VERB
ftr-423	924	2	supra	supra	ADJ
ftr-423	924	3	text	text	NOUN
ftr-423	924	4	accompanying	accompanying	ADJ
ftr-423	924	5	note	note	NOUN
ftr-423	924	6	.	.	PUNCT
ftr-423	925	1	153	153	NUM
ftr-423	925	2	.	.	PUNCT
ftr-423	926	1	in	in	ADP
ftr-423	926	2	1848	1848	NUM
ftr-423	926	3	,	,	PUNCT
ftr-423	926	4	new	new	PROPN
ftr-423	926	5	york	york	PROPN
ftr-423	926	6	state	state	NOUN
ftr-423	926	7	became	become	VERB
ftr-423	926	8	the	the	DET
ftr-423	926	9	first	first	ADJ
ftr-423	926	10	state	state	NOUN
ftr-423	926	11	to	to	PART
ftr-423	926	12	accord	accord	VERB
ftr-423	926	13	significant	significant	ADJ
ftr-423	926	14	rights	right	NOUN
ftr-423	926	15	to	to	ADP
ftr-423	926	16	married	married	ADJ
ftr-423	926	17	women	woman	NOUN
ftr-423	926	18	.	.	PUNCT
ftr-423	927	1	see	see	VERB
ftr-423	927	2	generally	generally	ADV
ftr-423	927	3	,	,	PUNCT
ftr-423	927	4	richard	richard	PROPN
ftr-423	927	5	h.	h.	PROPN
ftr-423	927	6	chused	chuse	VERB
ftr-423	927	7	,	,	PUNCT
ftr-423	927	8	married	married	ADJ
ftr-423	927	9	women	woman	NOUN
ftr-423	927	10	’s	’s	PART
ftr-423	927	11	property	property	NOUN
ftr-423	927	12	law	law	NOUN
ftr-423	927	13	:	:	PUNCT
ftr-423	927	14	1800	1800	NUM
ftr-423	927	15	-	-	SYM
ftr-423	927	16	1850	1850	NUM
ftr-423	927	17	,	,	PUNCT
ftr-423	927	18	71	71	NUM
ftr-423	927	19	geo	geo	PROPN
ftr-423	927	20	.	.	PUNCT
ftr-423	928	1	l.j	l.j	PROPN
ftr-423	928	2	.	.	PROPN
ftr-423	928	3	1359	1359	NUM
ftr-423	928	4	-	-	SYM
ftr-423	928	5	1425	1425	NUM
ftr-423	928	6	(	(	PUNCT
ftr-423	928	7	1983	1983	NUM
ftr-423	928	8	)	)	PUNCT
ftr-423	928	9	;	;	PUNCT
ftr-423	928	10	elizabeth	elizabeth	PROPN
ftr-423	928	11	bowles	bowles	PROPN
ftr-423	928	12	w	w	PROPN
ftr-423	928	13	arbasse	arbasse	PROPN
ftr-423	928	14	,	,	PUNCT
ftr-423	928	15	the	the	DET
ftr-423	928	16	changing	change	VERB
ftr-423	928	17	legal	legal	ADJ
ftr-423	928	18	rights	right	NOUN
ftr-423	928	19	of	of	ADP
ftr-423	928	20	married	married	ADJ
ftr-423	928	21	women	woman	NOUN
ftr-423	928	22	,	,	PUNCT
ftr-423	928	23	1800	1800	NUM
ftr-423	928	24	-	-	SYM
ftr-423	928	25	1861	1861	NUM
ftr-423	928	26	(	(	PUNCT
ftr-423	928	27	1987	1987	NUM
ftr-423	928	28	)	)	PUNCT
ftr-423	928	29	.	.	PUNCT
ftr-423	929	1	known	know	VERB
ftr-423	929	2	as	as	ADP
ftr-423	929	3	the	the	DET
ftr-423	929	4	m	m	NUM
ftr-423	929	5	arried	arried	ADJ
ftr-423	929	6	women	woman	NOUN
ftr-423	929	7	’s	’s	PART
ftr-423	929	8	property	property	NOUN
ftr-423	929	9	acts	act	NOUN
ftr-423	929	10	,	,	PUNCT
ftr-423	929	11	these	these	DET
ftr-423	929	12	laws	law	NOUN
ftr-423	929	13	were	be	AUX
ftr-423	929	14	designed	design	VERB
ftr-423	929	15	to	to	PART
ftr-423	929	16	limit	limit	VERB
ftr-423	929	17	a	a	DET
ftr-423	929	18	husband	husband	NOUN
ftr-423	929	19	’s	’s	PART
ftr-423	929	20	“	"	PUNCT
ftr-423	929	21	right	right	ADJ
ftr-423	929	22	to	to	ADP
ftr-423	929	23	and	and	CCONJ
ftr-423	929	24	control	control	NOUN
ftr-423	929	25	of	of	ADP
ftr-423	929	26	his	his	PRON
ftr-423	929	27	wife	wife	NOUN
ftr-423	929	28	’s	’s	PART
ftr-423	929	29	property	property	NOUN
ftr-423	929	30	which	which	PRON
ftr-423	929	31	the	the	DET
ftr-423	929	32	common	common	ADJ
ftr-423	929	33	law	law	NOUN
ftr-423	929	34	gave	give	VERB
ftr-423	929	35	him	he	PRON
ftr-423	929	36	.	.	PUNCT
ftr-423	930	1	the	the	DET
ftr-423	930	2	purpose	purpose	NOUN
ftr-423	930	3	of	of	ADP
ftr-423	930	4	those	those	DET
ftr-423	930	5	acts	act	NOUN
ftr-423	930	6	was	be	AUX
ftr-423	930	7	to	to	PART
ftr-423	930	8	protect	protect	VERB
ftr-423	930	9	married	married	ADJ
ftr-423	930	10	women	woman	NOUN
ftr-423	930	11	against	against	ADP
ftr-423	930	12	unkind	unkind	ADJ
ftr-423	930	13	,	,	PUNCT
ftr-423	930	14	thriftless	thriftless	NOUN
ftr-423	930	15	,	,	PUNCT
ftr-423	930	16	or	or	CCONJ
ftr-423	930	17	profligate	profligate	ADJ
ftr-423	930	18	husbands	husband	NOUN
ftr-423	930	19	,	,	PUNCT
ftr-423	930	20	by	by	ADP
ftr-423	930	21	securing	secure	VERB
ftr-423	930	22	to	to	ADP
ftr-423	930	23	them	they	PRON
ftr-423	930	24	the	the	DET
ftr-423	930	25	separate	separate	ADJ
ftr-423	930	26	and	and	CCONJ
ftr-423	930	27	independent	independent	ADJ
ftr-423	930	28	control	control	NOUN
ftr-423	930	29	of	of	ADP
ftr-423	930	30	all	all	DET
ftr-423	930	31	their	their	PRON
ftr-423	930	32	own	own	ADJ
ftr-423	930	33	property	property	NOUN
ftr-423	930	34	.	.	PUNCT
ftr-423	930	35	”	"	PUNCT
ftr-423	931	1	coleman	coleman	PROPN
ftr-423	931	2	v.	v.	PROPN
ftr-423	931	3	burr	burr	PROPN
ftr-423	931	4	,	,	PUNCT
ftr-423	931	5	93	93	NUM
ftr-423	931	6	n.y	n.y	PROPN
ftr-423	931	7	.	.	PROPN
ftr-423	931	8	17	17	NUM
ftr-423	931	9	,	,	PUNCT
ftr-423	931	10	24	24	NUM
ftr-423	931	11	(	(	PUNCT
ftr-423	931	12	1883	1883	NUM
ftr-423	931	13	)	)	PUNCT
ftr-423	931	14	.	.	PUNCT
ftr-423	932	1	154	154	NUM
ftr-423	932	2	.	.	PUNCT
ftr-423	933	1	see	see	VERB
ftr-423	933	2	discussion	discussion	NOUN
ftr-423	933	3	infra	infra	NOUN
ftr-423	933	4	part	part	NOUN
ftr-423	933	5	ii.a	ii.a	NOUN
ftr-423	933	6	.	.	PUNCT
ftr-423	934	1	deprive	deprive	VERB
ftr-423	934	2	her	she	PRON
ftr-423	934	3	of	of	ADP
ftr-423	934	4	her	her	PRON
ftr-423	934	5	liberty	liberty	NOUN
ftr-423	934	6	,	,	PUNCT
ftr-423	934	7	and	and	CCONJ
ftr-423	934	8	to	to	PART
ftr-423	934	9	administer	administer	VERB
ftr-423	934	10	chastisement	chastisement	NOUN
ftr-423	934	11	.	.	PUNCT
ftr-423	935	1	”148	”148	PUNCT
ftr-423	935	2	similarly	similarly	ADV
ftr-423	935	3	stanton	stanton	PROPN
ftr-423	935	4	claimed	claim	VERB
ftr-423	935	5	that	that	SCONJ
ftr-423	935	6	in	in	ADP
ftr-423	935	7	religious	religious	ADJ
ftr-423	935	8	affairs	affair	NOUN
ftr-423	935	9	,	,	PUNCT
ftr-423	935	10	men	man	NOUN
ftr-423	935	11	“	"	PUNCT
ftr-423	935	12	usurped	usurp	VERB
ftr-423	935	13	the	the	DET
ftr-423	935	14	prerogative	prerogative	NOUN
ftr-423	935	15	of	of	ADP
ftr-423	935	16	jehovah	jehovah	PROPN
ftr-423	935	17	himself	himself	PRON
ftr-423	935	18	”	"	PUNCT
ftr-423	935	19	by	by	ADP
ftr-423	935	20	excluding	exclude	VERB
ftr-423	935	21	women	woman	NOUN
ftr-423	935	22	from	from	ADP
ftr-423	935	23	participation	participation	NOUN
ftr-423	935	24	in	in	ADP
ftr-423	935	25	church	church	NOUN
ftr-423	935	26	life	life	NOUN
ftr-423	935	27	and	and	CCONJ
ftr-423	935	28	religious	religious	ADJ
ftr-423	935	29	governance.149	governance.149	NOUN
ftr-423	935	30	stanton	stanton	PROPN
ftr-423	935	31	framed	frame	VERB
ftr-423	935	32	women	woman	NOUN
ftr-423	935	33	’s	’s	PART
ftr-423	935	34	loss	loss	NOUN
ftr-423	935	35	of	of	ADP
ftr-423	935	36	legal	legal	ADJ
ftr-423	935	37	personhood	personhood	NOUN
ftr-423	935	38	and	and	CCONJ
ftr-423	935	39	religious	religious	ADJ
ftr-423	935	40	subordination	subordination	NOUN
ftr-423	935	41	as	as	ADP
ftr-423	935	42	loss	loss	NOUN
ftr-423	935	43	of	of	ADP
ftr-423	935	44	liberty	liberty	NOUN
ftr-423	935	45	and	and	CCONJ
ftr-423	935	46	utter	utter	ADJ
ftr-423	935	47	abridgement	abridgement	NOUN
ftr-423	935	48	of	of	ADP
ftr-423	935	49	the	the	DET
ftr-423	935	50	freedoms	freedom	NOUN
ftr-423	935	51	and	and	CCONJ
ftr-423	935	52	responsibilities	responsibility	NOUN
ftr-423	935	53	of	of	ADP
ftr-423	935	54	citizenship.150	citizenship.150	NOUN
ftr-423	935	55	like	like	ADP
ftr-423	935	56	the	the	DET
ftr-423	935	57	signers	signer	NOUN
ftr-423	935	58	of	of	ADP
ftr-423	935	59	the	the	DET
ftr-423	935	60	declaration	declaration	NOUN
ftr-423	935	61	of	of	ADP
ftr-423	935	62	independence,151	independence,151	PROPN
ftr-423	935	63	stanton	stanton	PROPN
ftr-423	935	64	used	use	VERB
ftr-423	935	65	emotionally	emotionally	ADV
ftr-423	935	66	charged	charge	VERB
ftr-423	935	67	arguments	argument	NOUN
ftr-423	935	68	to	to	PART
ftr-423	935	69	stir	stir	VERB
ftr-423	935	70	her	her	PRON
ftr-423	935	71	audience	audience	NOUN
ftr-423	935	72	.	.	PUNCT
ftr-423	936	1	c.	c.	PROPN
ftr-423	936	2	coverture	coverture	NOUN
ftr-423	936	3	and	and	CCONJ
ftr-423	936	4	the	the	DET
ftr-423	936	5	qtip	qtip	NOUN
ftr-423	936	6	rules	rule	VERB
ftr-423	936	7	insofar	insofar	ADV
ftr-423	936	8	as	as	SCONJ
ftr-423	936	9	the	the	DET
ftr-423	936	10	internal	internal	PROPN
ftr-423	936	11	revenue	revenue	NOUN
ftr-423	936	12	code	code	NOUN
ftr-423	936	13	is	be	AUX
ftr-423	936	14	gender	gender	NOUN
ftr-423	936	15	neutral	neutral	ADJ
ftr-423	936	16	,	,	PUNCT
ftr-423	936	17	the	the	DET
ftr-423	936	18	one	one	NUM
ftr-423	936	19	flesh	flesh	NOUN
ftr-423	936	20	,	,	PUNCT
ftr-423	936	21	one	one	NUM
ftr-423	936	22	taxpayer	taxpayer	NOUN
ftr-423	936	23	approach	approach	NOUN
ftr-423	936	24	to	to	ADP
ftr-423	936	25	marital	marital	ADJ
ftr-423	936	26	wealth	wealth	NOUN
ftr-423	936	27	transfers	transfer	NOUN
ftr-423	936	28	resembles	resemble	VERB
ftr-423	936	29	the	the	DET
ftr-423	936	30	nineteenth	nineteenth	ADJ
ftr-423	936	31	century	century	NOUN
ftr-423	936	32	construction	construction	NOUN
ftr-423	936	33	of	of	ADP
ftr-423	936	34	marriage	marriage	NOUN
ftr-423	936	35	as	as	ADP
ftr-423	936	36	a	a	DET
ftr-423	936	37	spiritual	spiritual	ADJ
ftr-423	936	38	“	"	PUNCT
ftr-423	936	39	merger”152	merger”152	NOUN
ftr-423	936	40	more	more	ADJ
ftr-423	936	41	than	than	ADP
ftr-423	936	42	coverture	coverture	NOUN
ftr-423	936	43	.	.	PUNCT
ftr-423	937	1	in	in	ADP
ftr-423	937	2	contrast	contrast	NOUN
ftr-423	937	3	to	to	ADP
ftr-423	937	4	coverture	coverture	NOUN
ftr-423	937	5	,	,	PUNCT
ftr-423	937	6	which	which	PRON
ftr-423	937	7	recognized	recognize	VERB
ftr-423	937	8	only	only	ADV
ftr-423	937	9	a	a	DET
ftr-423	937	10	husband	husband	NOUN
ftr-423	937	11	’s	’s	PART
ftr-423	937	12	legal	legal	ADJ
ftr-423	937	13	identity	identity	NOUN
ftr-423	937	14	,	,	PUNCT
ftr-423	937	15	the	the	DET
ftr-423	937	16	one	one	NUM
ftr-423	937	17	flesh	flesh	NOUN
ftr-423	937	18	,	,	PUNCT
ftr-423	937	19	one	one	NUM
ftr-423	937	20	taxpayer	taxpayer	NOUN
ftr-423	937	21	approach	approach	NOUN
ftr-423	937	22	advocates	advocate	VERB
ftr-423	937	23	recognition	recognition	NOUN
ftr-423	937	24	of	of	ADP
ftr-423	937	25	the	the	DET
ftr-423	937	26	marital	marital	ADJ
ftr-423	937	27	unit	unit	NOUN
ftr-423	937	28	itself	itself	PRON
ftr-423	937	29	as	as	ADP
ftr-423	937	30	the	the	DET
ftr-423	937	31	appropriate	appropriate	ADJ
ftr-423	937	32	taxable	taxable	ADJ
ftr-423	937	33	entity	entity	NOUN
ftr-423	937	34	.	.	PUNCT
ftr-423	938	1	far	far	ADV
ftr-423	938	2	from	from	ADP
ftr-423	938	3	a	a	DET
ftr-423	938	4	pro	pro	ADJ
ftr-423	938	5	-	-	ADJ
ftr-423	938	6	women	woman	NOUN
ftr-423	938	7	’s	’s	PART
ftr-423	938	8	rights	right	NOUN
ftr-423	938	9	theory	theory	NOUN
ftr-423	938	10	of	of	ADP
ftr-423	938	11	taxation	taxation	NOUN
ftr-423	938	12	,	,	PUNCT
ftr-423	938	13	however	however	ADV
ftr-423	938	14	,	,	PUNCT
ftr-423	938	15	the	the	DET
ftr-423	938	16	one	one	NUM
ftr-423	938	17	flesh	flesh	NOUN
ftr-423	938	18	,	,	PUNCT
ftr-423	938	19	one	one	NUM
ftr-423	938	20	taxpayer	taxpayer	NOUN
ftr-423	938	21	approach	approach	NOUN
ftr-423	938	22	to	to	ADP
ftr-423	938	23	wealth	wealth	NOUN
ftr-423	938	24	transfer	transfer	NOUN
ftr-423	938	25	taxation	taxation	NOUN
ftr-423	938	26	responded	respond	VERB
ftr-423	938	27	to	to	ADP
ftr-423	938	28	destabilization	destabilization	NOUN
ftr-423	938	29	in	in	ADP
ftr-423	938	30	women	woman	NOUN
ftr-423	938	31	’s	’s	PART
ftr-423	938	32	legal	legal	ADJ
ftr-423	938	33	identities	identity	NOUN
ftr-423	938	34	in	in	ADP
ftr-423	938	35	the	the	DET
ftr-423	938	36	years	year	NOUN
ftr-423	938	37	following	follow	VERB
ftr-423	938	38	the	the	DET
ftr-423	938	39	seneca	seneca	NOUN
ftr-423	938	40	falls	fall	VERB
ftr-423	938	41	convention	convention	PROPN
ftr-423	938	42	.	.	PUNCT
ftr-423	939	1	between	between	ADP
ftr-423	939	2	the	the	DET
ftr-423	939	3	seneca	seneca	NOUN
ftr-423	939	4	falls	fall	VERB
ftr-423	939	5	convention	convention	NOUN
ftr-423	939	6	of	of	ADP
ftr-423	939	7	1848	1848	NUM
ftr-423	939	8	and	and	CCONJ
ftr-423	939	9	the	the	DET
ftr-423	939	10	implementation	implementation	NOUN
ftr-423	939	11	of	of	ADP
ftr-423	939	12	the	the	DET
ftr-423	939	13	joint	joint	ADJ
ftr-423	939	14	income	income	NOUN
ftr-423	939	15	tax	tax	NOUN
ftr-423	939	16	return	return	NOUN
ftr-423	939	17	in	in	ADP
ftr-423	939	18	1948	1948	NUM
ftr-423	939	19	,	,	PUNCT
ftr-423	939	20	married	married	ADJ
ftr-423	939	21	women	woman	NOUN
ftr-423	939	22	gained	gain	VERB
ftr-423	939	23	unprecedented	unprecedented	ADJ
ftr-423	939	24	legal	legal	ADJ
ftr-423	939	25	rights.153	rights.153	VERB
ftr-423	939	26	recall	recall	NOUN
ftr-423	939	27	that	that	SCONJ
ftr-423	939	28	lawmakers	lawmaker	NOUN
ftr-423	939	29	explained	explain	VERB
ftr-423	939	30	the	the	DET
ftr-423	939	31	1948	1948	NUM
ftr-423	939	32	tax	tax	NOUN
ftr-423	939	33	reforms	reform	NOUN
ftr-423	939	34	as	as	ADP
ftr-423	939	35	a	a	DET
ftr-423	939	36	response	response	NOUN
ftr-423	939	37	to	to	ADP
ftr-423	939	38	the	the	DET
ftr-423	939	39	possible	possible	ADJ
ftr-423	939	40	widespread	widespread	ADJ
ftr-423	939	41	conversion	conversion	NOUN
ftr-423	939	42	by	by	ADP
ftr-423	939	43	states	state	NOUN
ftr-423	939	44	to	to	PART
ftr-423	939	45	community	community	NOUN
ftr-423	939	46	property	property	NOUN
ftr-423	939	47	law	law	NOUN
ftr-423	939	48	systems.154	systems.154	NOUN
ftr-423	939	49	although	although	SCONJ
ftr-423	939	50	they	they	PRON
ftr-423	939	51	framed	frame	VERB
ftr-423	939	52	the	the	DET
ftr-423	939	53	rationale	rationale	NOUN
ftr-423	939	54	as	as	ADP
ftr-423	939	55	concern	concern	NOUN
ftr-423	939	56	for	for	ADP
ftr-423	939	57	2004	2004	NUM
ftr-423	939	58	one	one	NUM
ftr-423	939	59	flesh	flesh	NOUN
ftr-423	939	60	,	,	PUNCT
ftr-423	939	61	two	two	NUM
ftr-423	939	62	taxpayers	taxpayer	NOUN
ftr-423	939	63	787	787	NUM
ftr-423	939	64	155	155	NUM
ftr-423	939	65	.	.	PUNCT
ftr-423	940	1	see	see	VERB
ftr-423	940	2	supra	supra	PROPN
ftr-423	940	3	text	text	NOUN
ftr-423	940	4	accompanying	accompanying	ADJ
ftr-423	940	5	note	note	NOUN
ftr-423	940	6	30	30	NUM
ftr-423	940	7	.	.	PUNCT
ftr-423	941	1	156	156	NUM
ftr-423	941	2	.	.	PUNCT
ftr-423	942	1	see	see	VERB
ftr-423	942	2	,	,	PUNCT
ftr-423	942	3	e.g.	e.g.	ADV
ftr-423	942	4	,	,	PUNCT
ftr-423	942	5	reva	reva	PROPN
ftr-423	942	6	b.	b.	PROPN
ftr-423	942	7	siegel	siegel	PROPN
ftr-423	942	8	,	,	PUNCT
ftr-423	942	9	the	the	DET
ftr-423	942	10	modernization	modernization	NOUN
ftr-423	942	11	of	of	ADP
ftr-423	942	12	marital	marital	ADJ
ftr-423	942	13	status	status	NOUN
ftr-423	942	14	law	law	NOUN
ftr-423	942	15	:	:	PUNCT
ftr-423	942	16	adjudicating	adjudicate	VERB
ftr-423	942	17	wives	wife	NOUN
ftr-423	942	18	’	'	PUNCT
ftr-423	942	19	rights	right	NOUN
ftr-423	942	20	to	to	ADP
ftr-423	942	21	earnings	earning	NOUN
ftr-423	942	22	,	,	PUNCT
ftr-423	942	23	1860	1860	NUM
ftr-423	942	24	-	-	SYM
ftr-423	942	25	1930	1930	NUM
ftr-423	942	26	,	,	PUNCT
ftr-423	942	27	82	82	NUM
ftr-423	942	28	geo	geo	PROPN
ftr-423	942	29	.	.	PROPN
ftr-423	942	30	l.	l.	PROPN
ftr-423	942	31	j.	j.	PROPN
ftr-423	942	32	2127	2127	NUM
ftr-423	942	33	(	(	PUNCT
ftr-423	942	34	1994	1994	NUM
ftr-423	942	35	)	)	PUNCT
ftr-423	942	36	157	157	NUM
ftr-423	942	37	.	.	PUNCT
ftr-423	943	1	kahng	kahng	PROPN
ftr-423	943	2	,	,	PUNCT
ftr-423	943	3	supra	supra	PROPN
ftr-423	943	4	note	note	PROPN
ftr-423	943	5	14	14	NUM
ftr-423	943	6	,	,	PUNCT
ftr-423	943	7	at	at	ADP
ftr-423	943	8	32	32	NUM
ftr-423	943	9	-	-	SYM
ftr-423	943	10	36	36	NUM
ftr-423	943	11	.	.	PUNCT
ftr-423	944	1	158	158	X
ftr-423	944	2	.	.	PUNCT
ftr-423	945	1	see	see	VERB
ftr-423	945	2	generally	generally	ADV
ftr-423	945	3	,	,	PUNCT
ftr-423	945	4	chused	chused	ADJ
ftr-423	945	5	,	,	PUNCT
ftr-423	945	6	supra	supra	PROPN
ftr-423	945	7	note	note	PROPN
ftr-423	945	8	153	153	NUM
ftr-423	945	9	;	;	PUNCT
ftr-423	945	10	warbasse	warbasse	NOUN
ftr-423	945	11	,	,	PUNCT
ftr-423	945	12	supra	supra	PROPN
ftr-423	945	13	note	note	NOUN
ftr-423	945	14	153	153	NUM
ftr-423	945	15	.	.	NOUN
ftr-423	945	16	159	159	NUM
ftr-423	945	17	.	.	PUNCT
ftr-423	946	1	see	see	VERB
ftr-423	946	2	discussion	discussion	NOUN
ftr-423	946	3	supra	supra	PROPN
ftr-423	946	4	part	part	PROPN
ftr-423	946	5	ii.a	ii.a	PROPN
ftr-423	946	6	.	.	PUNCT
ftr-423	947	1	160	160	NUM
ftr-423	947	2	.	.	PUNCT
ftr-423	947	3	irc	irc	PROPN
ftr-423	947	4	§	§	PROPN
ftr-423	947	5	2001(a	2001(a	NUM
ftr-423	947	6	)	)	PUNCT
ftr-423	947	7	.	.	PUNCT
ftr-423	948	1	161	161	NUM
ftr-423	948	2	.	.	PUNCT
ftr-423	949	1	irc	irc	PROPN
ftr-423	949	2	§	§	PROPN
ftr-423	949	3	2501(a)(1	2501(a)(1	NUM
ftr-423	949	4	)	)	PUNCT
ftr-423	949	5	.	.	PUNCT
ftr-423	950	1	162	162	NUM
ftr-423	950	2	.	.	PUNCT
ftr-423	950	3	see	see	VERB
ftr-423	950	4	irc	irc	PROPN
ftr-423	950	5	§	§	PROPN
ftr-423	950	6	§	§	PROPN
ftr-423	950	7	2056(b	2056(b	NUM
ftr-423	950	8	)	)	PUNCT
ftr-423	950	9	,	,	PUNCT
ftr-423	950	10	2523(f	2523(f	NOUN
ftr-423	950	11	)	)	PUNCT
ftr-423	950	12	;	;	PUNCT
ftr-423	950	13	regs	reg	NOUN
ftr-423	950	14	.	.	PUNCT
ftr-423	951	1	§	§	PROPN
ftr-423	951	2	§	§	PROPN
ftr-423	951	3	20.2056(b)-7	20.2056(b)-7	NOUN
ftr-423	951	4	,	,	PUNCT
ftr-423	951	5	25.2523(f)-1(b	25.2523(f)-1(b	NUM
ftr-423	951	6	)	)	PUNCT
ftr-423	952	1	(	(	PUNCT
ftr-423	952	2	definition	definition	NOUN
ftr-423	952	3	of	of	ADP
ftr-423	952	4	qualified	qualified	ADJ
ftr-423	952	5	terminable	terminable	ADJ
ftr-423	952	6	interested	interested	ADJ
ftr-423	952	7	property	property	NOUN
ftr-423	952	8	)	)	PUNCT
ftr-423	952	9	.	.	PUNCT
ftr-423	953	1	163	163	NUM
ftr-423	953	2	.	.	PUNCT
ftr-423	954	1	“	"	PUNCT
ftr-423	954	2	formal	formal	ADJ
ftr-423	954	3	equality	equality	NOUN
ftr-423	954	4	is	be	AUX
ftr-423	954	5	a	a	DET
ftr-423	954	6	principle	principle	NOUN
ftr-423	954	7	of	of	ADP
ftr-423	954	8	equal	equal	ADJ
ftr-423	954	9	treatment	treatment	NOUN
ftr-423	954	10	:	:	PUNCT
ftr-423	954	11	individuals	individual	NOUN
ftr-423	954	12	who	who	PRON
ftr-423	954	13	are	be	AUX
ftr-423	954	14	alike	alike	ADJ
ftr-423	954	15	should	should	AUX
ftr-423	954	16	be	be	AUX
ftr-423	954	17	treated	treat	VERB
ftr-423	954	18	alike	alike	ADV
ftr-423	954	19	,	,	PUNCT
ftr-423	954	20	according	accord	VERB
ftr-423	954	21	to	to	ADP
ftr-423	954	22	their	their	PRON
ftr-423	954	23	actual	actual	ADJ
ftr-423	954	24	characteristics	characteristic	NOUN
ftr-423	954	25	rather	rather	ADV
ftr-423	954	26	than	than	ADP
ftr-423	954	27	assumptions	assumption	NOUN
ftr-423	954	28	about	about	ADP
ftr-423	954	29	them	they	PRON
ftr-423	954	30	based	base	VERB
ftr-423	954	31	on	on	ADP
ftr-423	954	32	stereotypes	stereotype	NOUN
ftr-423	954	33	.	.	PUNCT
ftr-423	954	34	.	.	PUNCT
ftr-423	954	35	.	.	PUNCT
ftr-423	954	36	.	.	PUNCT
ftr-423	955	1	what	what	PRON
ftr-423	955	2	makes	make	VERB
ftr-423	955	3	an	an	DET
ftr-423	955	4	issue	issue	NOUN
ftr-423	955	5	one	one	NUM
ftr-423	955	6	of	of	ADP
ftr-423	955	7	formal	formal	ADJ
ftr-423	955	8	equality	equality	NOUN
ftr-423	955	9	is	be	AUX
ftr-423	955	10	that	that	SCONJ
ftr-423	955	11	the	the	DET
ftr-423	955	12	claim	claim	NOUN
ftr-423	955	13	is	be	AUX
ftr-423	955	14	limited	limit	VERB
ftr-423	955	15	to	to	ADP
ftr-423	955	16	treatment	treatment	NOUN
ftr-423	955	17	in	in	ADP
ftr-423	955	18	relation	relation	NOUN
ftr-423	955	19	to	to	ADP
ftr-423	955	20	another	another	PRON
ftr-423	955	21	,	,	PUNCT
ftr-423	955	22	similarly	similarly	ADV
ftr-423	955	23	situated	situate	VERB
ftr-423	955	24	individual	individual	NOUN
ftr-423	955	25	or	or	CCONJ
ftr-423	955	26	group	group	NOUN
ftr-423	955	27	and	and	CCONJ
ftr-423	955	28	does	do	AUX
ftr-423	955	29	not	not	PART
ftr-423	955	30	extent	extent	VERB
ftr-423	955	31	to	to	ADP
ftr-423	955	32	a	a	DET
ftr-423	955	33	demand	demand	NOUN
ftr-423	955	34	for	for	ADP
ftr-423	955	35	some	some	DET
ftr-423	955	36	particular	particular	ADJ
ftr-423	955	37	,	,	PUNCT
ftr-423	955	38	substantive	substantive	ADJ
ftr-423	955	39	treatment	treatment	NOUN
ftr-423	955	40	.	.	PUNCT
ftr-423	955	41	”	"	PUNCT
ftr-423	956	1	katharine	katharine	PROPN
ftr-423	956	2	bartlett	bartlett	PROPN
ftr-423	956	3	et	et	PROPN
ftr-423	956	4	.	.	PUNCT
ftr-423	957	1	al	al	PROPN
ftr-423	957	2	.	.	PROPN
ftr-423	957	3	,	,	PUNCT
ftr-423	957	4	gender	gender	NOUN
ftr-423	957	5	and	and	CCONJ
ftr-423	957	6	law	law	NOUN
ftr-423	957	7	:	:	PUNCT
ftr-423	957	8	t	t	PROPN
ftr-423	957	9	heory	heory	NOUN
ftr-423	957	10	,	,	PUNCT
ftr-423	957	11	doctrine	doctrine	NOUN
ftr-423	957	12	and	and	CCONJ
ftr-423	957	13	equality	equality	NOUN
ftr-423	957	14	117	117	NUM
ftr-423	957	15	(	(	PUNCT
ftr-423	957	16	3d	3d	NUM
ftr-423	957	17	ed	ed	NOUN
ftr-423	957	18	.	.	PROPN
ftr-423	957	19	2002	2002	NUM
ftr-423	957	20	)	)	PUNCT
ftr-423	957	21	.	.	PUNCT
ftr-423	958	1	administrative	administrative	PROPN
ftr-423	958	2	costs,155	costs,155	PROPN
ftr-423	958	3	lawmakers	lawmaker	NOUN
ftr-423	958	4	’	’	PART
ftr-423	958	5	likely	likely	ADJ
ftr-423	958	6	motivation	motivation	NOUN
ftr-423	958	7	for	for	ADP
ftr-423	958	8	tax	tax	NOUN
ftr-423	958	9	reform	reform	NOUN
ftr-423	958	10	was	be	AUX
ftr-423	958	11	preventing	prevent	VERB
ftr-423	958	12	further	further	ADJ
ftr-423	958	13	erosion	erosion	NOUN
ftr-423	958	14	of	of	ADP
ftr-423	958	15	male	male	ADJ
ftr-423	958	16	property	property	NOUN
ftr-423	958	17	interests	interest	NOUN
ftr-423	958	18	in	in	ADP
ftr-423	958	19	an	an	DET
ftr-423	958	20	era	era	NOUN
ftr-423	958	21	of	of	ADP
ftr-423	958	22	expanding	expand	VERB
ftr-423	958	23	women	woman	NOUN
ftr-423	958	24	’s	’s	PART
ftr-423	958	25	rights	right	NOUN
ftr-423	958	26	through	through	ADP
ftr-423	958	27	the	the	DET
ftr-423	958	28	married	married	ADJ
ftr-423	958	29	women	woman	NOUN
ftr-423	958	30	’s	’s	PART
ftr-423	958	31	property	property	NOUN
ftr-423	958	32	acts,156	acts,156	PROPN
ftr-423	958	33	for	for	ADP
ftr-423	958	34	example	example	NOUN
ftr-423	958	35	.	.	PUNCT
ftr-423	959	1	the	the	DET
ftr-423	959	2	prospect	prospect	NOUN
ftr-423	959	3	of	of	ADP
ftr-423	959	4	nation	nation	NOUN
ftr-423	959	5	-	-	PUNCT
ftr-423	959	6	wide	wide	ADV
ftr-423	959	7	equal	equal	ADJ
ftr-423	959	8	property	property	NOUN
ftr-423	959	9	ownership	ownership	NOUN
ftr-423	959	10	by	by	ADP
ftr-423	959	11	husbands	husband	NOUN
ftr-423	959	12	and	and	CCONJ
ftr-423	959	13	wives	wife	NOUN
ftr-423	959	14	was	be	AUX
ftr-423	959	15	too	too	ADV
ftr-423	959	16	far	far	ADV
ftr-423	959	17	-	-	PUNCT
ftr-423	959	18	reaching	reach	VERB
ftr-423	959	19	for	for	ADP
ftr-423	959	20	many	many	ADJ
ftr-423	959	21	legislators	legislator	NOUN
ftr-423	959	22	.	.	PUNCT
ftr-423	960	1	federal	federal	ADJ
ftr-423	960	2	tax	tax	NOUN
ftr-423	960	3	law	law	NOUN
ftr-423	960	4	therefore	therefore	ADV
ftr-423	960	5	was	be	AUX
ftr-423	960	6	used	use	VERB
ftr-423	960	7	to	to	PART
ftr-423	960	8	limit	limit	VERB
ftr-423	960	9	the	the	DET
ftr-423	960	10	expansion	expansion	NOUN
ftr-423	960	11	of	of	ADP
ftr-423	960	12	women	woman	NOUN
ftr-423	960	13	’s	’s	PART
ftr-423	960	14	property	property	NOUN
ftr-423	960	15	rights	right	NOUN
ftr-423	960	16	.	.	PUNCT
ftr-423	961	1	if	if	SCONJ
ftr-423	961	2	common	common	ADJ
ftr-423	961	3	law	law	NOUN
ftr-423	961	4	resident	resident	NOUN
ftr-423	961	5	husbands	husband	NOUN
ftr-423	961	6	and	and	CCONJ
ftr-423	961	7	wives	wife	NOUN
ftr-423	961	8	could	could	AUX
ftr-423	961	9	be	be	AUX
ftr-423	961	10	construed	construe	VERB
ftr-423	961	11	as	as	ADP
ftr-423	961	12	one	one	NUM
ftr-423	961	13	for	for	ADP
ftr-423	961	14	tax	tax	NOUN
ftr-423	961	15	purposes	purpose	NOUN
ftr-423	961	16	,	,	PUNCT
ftr-423	961	17	then	then	ADV
ftr-423	961	18	residents	resident	NOUN
ftr-423	961	19	of	of	ADP
ftr-423	961	20	common	common	ADJ
ftr-423	961	21	law	law	NOUN
ftr-423	961	22	jurisdictions	jurisdiction	NOUN
ftr-423	961	23	likely	likely	ADV
ftr-423	961	24	would	would	AUX
ftr-423	961	25	not	not	PART
ftr-423	961	26	demand	demand	VERB
ftr-423	961	27	conversion	conversion	NOUN
ftr-423	961	28	to	to	ADP
ftr-423	961	29	community	community	NOUN
ftr-423	961	30	property.157	property.157	NOUN
ftr-423	961	31	husbands	husband	NOUN
ftr-423	961	32	stood	stand	VERB
ftr-423	961	33	to	to	PART
ftr-423	961	34	gain	gain	VERB
ftr-423	961	35	nothing	nothing	PRON
ftr-423	961	36	–	–	PUNCT
ftr-423	961	37	and	and	CCONJ
ftr-423	961	38	lose	lose	VERB
ftr-423	961	39	control	control	NOUN
ftr-423	961	40	over	over	ADP
ftr-423	961	41	one	one	NUM
ftr-423	961	42	-	-	PUNCT
ftr-423	961	43	half	half	NOUN
ftr-423	961	44	of	of	ADP
ftr-423	961	45	their	their	PRON
ftr-423	961	46	property	property	NOUN
ftr-423	961	47	–	–	PUNCT
ftr-423	961	48	from	from	ADP
ftr-423	961	49	conversion	conversion	NOUN
ftr-423	961	50	to	to	ADP
ftr-423	961	51	a	a	DET
ftr-423	961	52	community	community	NOUN
ftr-423	961	53	property	property	NOUN
ftr-423	961	54	law	law	NOUN
ftr-423	961	55	system.158	system.158	NOUN
ftr-423	961	56	at	at	ADP
ftr-423	961	57	least	least	ADJ
ftr-423	961	58	initially	initially	ADV
ftr-423	961	59	the	the	DET
ftr-423	961	60	one	one	NUM
ftr-423	961	61	flesh	flesh	NOUN
ftr-423	961	62	,	,	PUNCT
ftr-423	961	63	one	one	NUM
ftr-423	961	64	taxpayer	taxpayer	NOUN
ftr-423	961	65	rules	rule	NOUN
ftr-423	961	66	required	require	VERB
ftr-423	961	67	one	one	NUM
ftr-423	961	68	spouse	spouse	NOUN
ftr-423	961	69	to	to	PART
ftr-423	961	70	grant	grant	VERB
ftr-423	961	71	the	the	DET
ftr-423	961	72	other	other	ADJ
ftr-423	961	73	spouse	spouse	NOUN
ftr-423	961	74	meaningful	meaningful	ADJ
ftr-423	961	75	rights	right	NOUN
ftr-423	961	76	over	over	ADP
ftr-423	961	77	transferred	transfer	VERB
ftr-423	961	78	property	property	NOUN
ftr-423	961	79	in	in	ADP
ftr-423	961	80	order	order	NOUN
ftr-423	961	81	to	to	PART
ftr-423	961	82	qualify	qualify	VERB
ftr-423	961	83	transfers	transfer	NOUN
ftr-423	961	84	for	for	ADP
ftr-423	961	85	the	the	DET
ftr-423	961	86	marital	marital	ADJ
ftr-423	961	87	deduction.159	deduction.159	PROPN
ftr-423	961	88	the	the	DET
ftr-423	961	89	1981	1981	NUM
ftr-423	961	90	qtip	qtip	NOUN
ftr-423	961	91	rules	rule	NOUN
ftr-423	961	92	,	,	PUNCT
ftr-423	961	93	however	however	ADV
ftr-423	961	94	,	,	PUNCT
ftr-423	961	95	practically	practically	ADV
ftr-423	961	96	embraced	embrace	VERB
ftr-423	961	97	legal	legal	ADJ
ftr-423	961	98	suspension	suspension	NOUN
ftr-423	961	99	of	of	ADP
ftr-423	961	100	the	the	DET
ftr-423	961	101	transferee	transferee	PROPN
ftr-423	961	102	spouse	spouse	NOUN
ftr-423	961	103	’s	’s	PART
ftr-423	961	104	property	property	NOUN
ftr-423	961	105	rights	right	NOUN
ftr-423	961	106	.	.	PUNCT
ftr-423	962	1	by	by	ADP
ftr-423	962	2	allowing	allow	VERB
ftr-423	962	3	a	a	DET
ftr-423	962	4	marital	marital	ADJ
ftr-423	962	5	deduction	deduction	NOUN
ftr-423	962	6	for	for	ADP
ftr-423	962	7	property	property	NOUN
ftr-423	962	8	over	over	ADP
ftr-423	962	9	which	which	PRON
ftr-423	962	10	a	a	DET
ftr-423	962	11	spouse	spouse	NOUN
ftr-423	962	12	had	have	VERB
ftr-423	962	13	little	little	ADJ
ftr-423	962	14	control	control	NOUN
ftr-423	962	15	,	,	PUNCT
ftr-423	962	16	the	the	DET
ftr-423	962	17	qtip	qtip	NOUN
ftr-423	962	18	rules	rule	NOUN
ftr-423	962	19	marked	mark	VERB
ftr-423	962	20	the	the	DET
ftr-423	962	21	elevation	elevation	NOUN
ftr-423	962	22	of	of	ADP
ftr-423	962	23	the	the	DET
ftr-423	962	24	transferor	transferor	NOUN
ftr-423	962	25	spouse	spouse	NOUN
ftr-423	962	26	’s	’s	PART
ftr-423	962	27	legal	legal	ADJ
ftr-423	962	28	personhood	personhood	NOUN
ftr-423	962	29	and	and	CCONJ
ftr-423	962	30	property	property	NOUN
ftr-423	962	31	rights	right	NOUN
ftr-423	962	32	over	over	ADP
ftr-423	962	33	the	the	DET
ftr-423	962	34	transferee	transferee	NOUN
ftr-423	962	35	spouse	spouse	NOUN
ftr-423	962	36	’s	’s	PART
ftr-423	962	37	.	.	PUNCT
ftr-423	963	1	2	2	X
ftr-423	963	2	.	.	X
ftr-423	963	3	women	woman	NOUN
ftr-423	963	4	should	should	AUX
ftr-423	963	5	pay	pay	VERB
ftr-423	963	6	more	more	ADJ
ftr-423	963	7	tax	tax	NOUN
ftr-423	963	8	–	–	PUNCT
ftr-423	963	9	unlike	unlike	ADP
ftr-423	963	10	coverture	coverture	NOUN
ftr-423	963	11	,	,	PUNCT
ftr-423	963	12	the	the	DET
ftr-423	963	13	tax	tax	NOUN
ftr-423	963	14	rules	rule	NOUN
ftr-423	963	15	do	do	AUX
ftr-423	963	16	not	not	PART
ftr-423	963	17	discriminate	discriminate	VERB
ftr-423	963	18	on	on	ADP
ftr-423	963	19	the	the	DET
ftr-423	963	20	basis	basis	NOUN
ftr-423	963	21	of	of	ADP
ftr-423	963	22	gender	gender	NOUN
ftr-423	963	23	.	.	PUNCT
ftr-423	963	24	estate	estate	NOUN
ftr-423	963	25	tax	tax	NOUN
ftr-423	963	26	is	be	AUX
ftr-423	963	27	imposed	impose	VERB
ftr-423	963	28	on	on	ADP
ftr-423	963	29	“	"	PUNCT
ftr-423	963	30	the	the	DET
ftr-423	963	31	taxable	taxable	ADJ
ftr-423	963	32	estate	estate	NOUN
ftr-423	963	33	of	of	ADP
ftr-423	963	34	every	every	DET
ftr-423	963	35	decedent	decedent	NOUN
ftr-423	963	36	who	who	PRON
ftr-423	963	37	is	be	AUX
ftr-423	963	38	a	a	DET
ftr-423	963	39	citizen	citizen	NOUN
ftr-423	963	40	or	or	CCONJ
ftr-423	963	41	resident	resident	NOUN
ftr-423	963	42	of	of	ADP
ftr-423	963	43	the	the	DET
ftr-423	963	44	united	united	PROPN
ftr-423	963	45	states,”160	states,”160	PROPN
ftr-423	963	46	without	without	ADP
ftr-423	963	47	regard	regard	NOUN
ftr-423	963	48	to	to	ADP
ftr-423	963	49	gender	gender	NOUN
ftr-423	963	50	.	.	PUNCT
ftr-423	964	1	similarly	similarly	ADV
ftr-423	964	2	,	,	PUNCT
ftr-423	964	3	gift	gift	NOUN
ftr-423	964	4	tax	tax	NOUN
ftr-423	964	5	is	be	AUX
ftr-423	964	6	imposed	impose	VERB
ftr-423	964	7	“	"	PUNCT
ftr-423	964	8	on	on	ADP
ftr-423	964	9	the	the	DET
ftr-423	964	10	transfer	transfer	NOUN
ftr-423	964	11	of	of	ADP
ftr-423	964	12	property	property	NOUN
ftr-423	964	13	by	by	ADP
ftr-423	964	14	gift,”161	gift,”161	VERB
ftr-423	964	15	without	without	ADP
ftr-423	964	16	regard	regard	NOUN
ftr-423	964	17	to	to	ADP
ftr-423	964	18	the	the	DET
ftr-423	964	19	gender	gender	NOUN
ftr-423	964	20	of	of	ADP
ftr-423	964	21	the	the	DET
ftr-423	964	22	donor	donor	NOUN
ftr-423	964	23	or	or	CCONJ
ftr-423	964	24	recipient	recipient	NOUN
ftr-423	964	25	.	.	PUNCT
ftr-423	965	1	both	both	DET
ftr-423	965	2	men	man	NOUN
ftr-423	965	3	and	and	CCONJ
ftr-423	965	4	women	woman	NOUN
ftr-423	965	5	can	can	AUX
ftr-423	965	6	avail	avail	VERB
ftr-423	965	7	themselves	themselves	PRON
ftr-423	965	8	of	of	ADP
ftr-423	965	9	the	the	DET
ftr-423	965	10	marital	marital	ADJ
ftr-423	965	11	deduction	deduction	NOUN
ftr-423	965	12	,	,	PUNCT
ftr-423	965	13	gift	gift	NOUN
ftr-423	965	14	-	-	PUNCT
ftr-423	965	15	splitting	splitting	NOUN
ftr-423	965	16	and	and	CCONJ
ftr-423	965	17	special	special	ADJ
ftr-423	965	18	disclaimer	disclaimer	NOUN
ftr-423	965	19	rules	rule	NOUN
ftr-423	965	20	.	.	PUNCT
ftr-423	966	1	regardless	regardless	ADV
ftr-423	966	2	of	of	ADP
ftr-423	966	3	whether	whether	SCONJ
ftr-423	966	4	a	a	DET
ftr-423	966	5	property	property	NOUN
ftr-423	966	6	transferor	transferor	NOUN
ftr-423	966	7	is	be	AUX
ftr-423	966	8	a	a	DET
ftr-423	966	9	husband	husband	NOUN
ftr-423	966	10	or	or	CCONJ
ftr-423	966	11	a	a	DET
ftr-423	966	12	wife	wife	NOUN
ftr-423	966	13	,	,	PUNCT
ftr-423	966	14	the	the	DET
ftr-423	966	15	same	same	ADJ
ftr-423	966	16	rules	rule	NOUN
ftr-423	966	17	apply.162	apply.162	ADV
ftr-423	966	18	in	in	ADP
ftr-423	966	19	every	every	DET
ftr-423	966	20	sense	sense	NOUN
ftr-423	966	21	men	man	NOUN
ftr-423	966	22	and	and	CCONJ
ftr-423	966	23	women	woman	NOUN
ftr-423	966	24	are	be	AUX
ftr-423	966	25	treated	treat	VERB
ftr-423	966	26	as	as	ADP
ftr-423	966	27	formal	formal	ADJ
ftr-423	966	28	equals	equal	VERB
ftr-423	966	29	for	for	ADP
ftr-423	966	30	wealth	wealth	NOUN
ftr-423	966	31	transfer	transfer	NOUN
ftr-423	966	32	tax	tax	NOUN
ftr-423	966	33	purposes.163	purposes.163	NOUN
ftr-423	966	34	although	although	SCONJ
ftr-423	966	35	the	the	DET
ftr-423	966	36	one	one	NUM
ftr-423	966	37	flesh	flesh	NOUN
ftr-423	966	38	,	,	PUNCT
ftr-423	966	39	one	one	NUM
ftr-423	966	40	taxpayer	taxpayer	NOUN
ftr-423	966	41	approach	approach	NOUN
ftr-423	966	42	to	to	ADP
ftr-423	966	43	wealth	wealth	NOUN
ftr-423	966	44	transfer	transfer	NOUN
ftr-423	966	45	taxation	taxation	NOUN
ftr-423	966	46	violates	violate	VERB
ftr-423	966	47	no	no	DET
ftr-423	966	48	constitutional	constitutional	ADJ
ftr-423	966	49	principles	principle	NOUN
ftr-423	966	50	,	,	PUNCT
ftr-423	966	51	those	those	PRON
ftr-423	966	52	committed	commit	VERB
ftr-423	966	53	to	to	ADP
ftr-423	966	54	gender	gender	NOUN
ftr-423	966	55	equality	equality	NOUN
ftr-423	966	56	nevertheless	nevertheless	ADV
ftr-423	966	57	have	have	VERB
ftr-423	966	58	reason	reason	NOUN
ftr-423	966	59	to	to	PART
ftr-423	966	60	regard	regard	VERB
ftr-423	966	61	it	it	PRON
ftr-423	966	62	with	with	ADP
ftr-423	966	63	suspicion	suspicion	NOUN
ftr-423	966	64	.	.	PUNCT
ftr-423	967	1	the	the	DET
ftr-423	967	2	estate	estate	NOUN
ftr-423	967	3	and	and	CCONJ
ftr-423	967	4	gift	gift	NOUN
ftr-423	967	5	tax	tax	NOUN
ftr-423	967	6	rules	rule	NOUN
ftr-423	967	7	constitute	constitute	VERB
ftr-423	967	8	a	a	DET
ftr-423	967	9	quasi	quasi	ADJ
ftr-423	967	10	-	-	ADJ
ftr-423	967	11	coverture	coverture	ADJ
ftr-423	967	12	system	system	NOUN
ftr-423	967	13	in	in	ADP
ftr-423	967	14	which	which	PRON
ftr-423	967	15	one	one	NUM
ftr-423	967	16	spouse	spouse	NOUN
ftr-423	967	17	’s	’s	PART
ftr-423	967	18	“	"	PUNCT
ftr-423	967	19	right	right	ADJ
ftr-423	967	20	”	"	PUNCT
ftr-423	967	21	to	to	PART
ftr-423	967	22	control	control	VERB
ftr-423	967	23	the	the	DET
ftr-423	967	24	disposition	disposition	NOUN
ftr-423	967	25	of	of	ADP
ftr-423	967	26	property	property	NOUN
ftr-423	967	27	trumps	trump	VERB
ftr-423	967	28	the	the	DET
ftr-423	967	29	other	other	ADJ
ftr-423	967	30	’s	’s	NOUN
ftr-423	967	31	.	.	PUNCT
ftr-423	968	1	although	although	SCONJ
ftr-423	968	2	this	this	PRON
ftr-423	968	3	may	may	AUX
ftr-423	968	4	not	not	PART
ftr-423	968	5	788	788	NUM
ftr-423	968	6	florida	florida	PROPN
ftr-423	968	7	tax	tax	NOUN
ftr-423	968	8	review	review	NOUN
ftr-423	968	9	[	[	X
ftr-423	968	10	vol	vol	NOUN
ftr-423	968	11	.	.	PUNCT
ftr-423	968	12	6:8	6:8	NUM
ftr-423	968	13	164	164	NUM
ftr-423	968	14	.	.	PUNCT
ftr-423	969	1	in	in	ADP
ftr-423	969	2	an	an	DET
ftr-423	969	3	unrelated	unrelated	ADJ
ftr-423	969	4	context	context	NOUN
ftr-423	969	5	,	,	PUNCT
ftr-423	969	6	professor	professor	PROPN
ftr-423	969	7	david	david	PROPN
ftr-423	969	8	cassuto	cassuto	PROPN
ftr-423	969	9	suggests	suggest	VERB
ftr-423	969	10	“	"	PUNCT
ftr-423	969	11	that	that	SCONJ
ftr-423	969	12	the	the	DET
ftr-423	969	13	inherent	inherent	ADJ
ftr-423	969	14	contingency	contingency	NOUN
ftr-423	969	15	of	of	ADP
ftr-423	969	16	language	language	NOUN
ftr-423	969	17	renders	render	VERB
ftr-423	969	18	it	it	PRON
ftr-423	969	19	impossible	impossible	ADJ
ftr-423	969	20	to	to	PART
ftr-423	969	21	define	define	VERB
ftr-423	969	22	harm	harm	NOUN
ftr-423	969	23	or	or	CCONJ
ftr-423	969	24	injury	injury	NOUN
ftr-423	969	25	without	without	ADP
ftr-423	969	26	acknowledging	acknowledge	VERB
ftr-423	969	27	the	the	DET
ftr-423	969	28	systemic	systemic	ADJ
ftr-423	969	29	perspective	perspective	NOUN
ftr-423	969	30	from	from	ADP
ftr-423	969	31	which	which	PRON
ftr-423	969	32	the	the	DET
ftr-423	969	33	concepts	concept	NOUN
ftr-423	969	34	are	be	AUX
ftr-423	969	35	viewed	view	VERB
ftr-423	969	36	.	.	PUNCT
ftr-423	969	37	”	"	PUNCT
ftr-423	970	1	david	david	PROPN
ftr-423	970	2	n.	n.	PROPN
ftr-423	970	3	cassuto	cassuto	PROPN
ftr-423	970	4	,	,	PUNCT
ftr-423	970	5	the	the	DET
ftr-423	970	6	law	law	NOUN
ftr-423	970	7	of	of	ADP
ftr-423	970	8	words	word	NOUN
ftr-423	970	9	:	:	PUNCT
ftr-423	970	10	standing	standing	NOUN
ftr-423	970	11	,	,	PUNCT
ftr-423	970	12	environment	environment	NOUN
ftr-423	970	13	,	,	PUNCT
ftr-423	970	14	and	and	CCONJ
ftr-423	970	15	other	other	ADJ
ftr-423	970	16	contested	contested	ADJ
ftr-423	970	17	terms	term	NOUN
ftr-423	970	18	,	,	PUNCT
ftr-423	970	19	28	28	NUM
ftr-423	970	20	harv	harv	NOUN
ftr-423	970	21	.	.	PUNCT
ftr-423	971	1	envtl	envtl	PROPN
ftr-423	971	2	.	.	PUNCT
ftr-423	972	1	l.	l.	PROPN
ftr-423	972	2	rev	rev	PROPN
ftr-423	972	3	.	.	PROPN
ftr-423	972	4	79	79	NUM
ftr-423	972	5	,	,	PUNCT
ftr-423	972	6	79	79	NUM
ftr-423	972	7	(	(	PUNCT
ftr-423	972	8	2004	2004	NUM
ftr-423	972	9	)	)	PUNCT
ftr-423	972	10	.	.	PUNCT
ftr-423	973	1	165	165	NUM
ftr-423	973	2	.	.	PUNCT
ftr-423	973	3	gerzog	gerzog	PROPN
ftr-423	973	4	,	,	PUNCT
ftr-423	973	5	supra	supra	PROPN
ftr-423	973	6	note	note	PROPN
ftr-423	973	7	86	86	NUM
ftr-423	973	8	,	,	PUNCT
ftr-423	973	9	at	at	ADP
ftr-423	973	10	320	320	NUM
ftr-423	973	11	.	.	PUNCT
ftr-423	974	1	see	see	VERB
ftr-423	974	2	also	also	ADV
ftr-423	974	3	wendy	wendy	PROPN
ftr-423	974	4	c.	c.	PROPN
ftr-423	974	5	gerzog	gerzog	PROPN
ftr-423	974	6	,	,	PUNCT
ftr-423	974	7	the	the	DET
ftr-423	974	8	illogical	illogical	ADJ
ftr-423	974	9	and	and	CCONJ
ftr-423	974	10	sexist	sexist	ADJ
ftr-423	974	11	qtip	qtip	NOUN
ftr-423	974	12	provisions	provision	NOUN
ftr-423	974	13	:	:	PUNCT
ftr-423	974	14	i	i	PRON
ftr-423	974	15	just	just	ADV
ftr-423	974	16	ca	can	AUX
ftr-423	974	17	n’t	not	PART
ftr-423	974	18	say	say	VERB
ftr-423	974	19	it	it	PRON
ftr-423	974	20	ai	ai	VERB
ftr-423	974	21	n’t	not	PART
ftr-423	974	22	so	so	ADV
ftr-423	974	23	,	,	PUNCT
ftr-423	974	24	76	76	NUM
ftr-423	974	25	n.c	n.c	PROPN
ftr-423	974	26	.	.	PROPN
ftr-423	974	27	l.	l.	PROPN
ftr-423	974	28	rev	rev	PROPN
ftr-423	974	29	.	.	PROPN
ftr-423	975	1	1597	1597	NUM
ftr-423	975	2	(	(	PUNCT
ftr-423	975	3	1998	1998	NUM
ftr-423	975	4	)	)	PUNCT
ftr-423	975	5	.	.	PUNCT
ftr-423	976	1	166	166	NUM
ftr-423	976	2	.	.	PUNCT
ftr-423	977	1	gerzog	gerzog	PROPN
ftr-423	977	2	,	,	PUNCT
ftr-423	977	3	supra	supra	PROPN
ftr-423	977	4	note	note	PROPN
ftr-423	977	5	86	86	NUM
ftr-423	977	6	,	,	PUNCT
ftr-423	977	7	at	at	ADP
ftr-423	977	8	321	321	NUM
ftr-423	977	9	.	.	PUNCT
ftr-423	977	10	167	167	NUM
ftr-423	977	11	.	.	PUNCT
ftr-423	978	1	david	david	PROPN
ftr-423	978	2	cay	cay	PROPN
ftr-423	978	3	johnston	johnston	PROPN
ftr-423	978	4	argues	argue	VERB
ftr-423	978	5	that	that	SCONJ
ftr-423	978	6	there	there	PRON
ftr-423	978	7	is	be	VERB
ftr-423	978	8	a	a	DET
ftr-423	978	9	direct	direct	ADJ
ftr-423	978	10	correlation	correlation	NOUN
ftr-423	978	11	between	between	ADP
ftr-423	978	12	wealth	wealth	NOUN
ftr-423	978	13	and	and	CCONJ
ftr-423	978	14	political	political	ADJ
ftr-423	978	15	influence	influence	NOUN
ftr-423	978	16	:	:	PUNCT
ftr-423	978	17	“	"	PUNCT
ftr-423	978	18	politicians	politician	NOUN
ftr-423	978	19	insist	insist	VERB
ftr-423	978	20	[	[	X
ftr-423	978	21	]	]	PUNCT
ftr-423	978	22	that	that	SCONJ
ftr-423	978	23	no	no	DET
ftr-423	978	24	one	one	NOUN
ftr-423	978	25	bought	buy	VERB
ftr-423	978	26	their	their	PRON
ftr-423	978	27	vote	vote	NOUN
ftr-423	978	28	with	with	ADP
ftr-423	978	29	their	their	PRON
ftr-423	978	30	donation	donation	NOUN
ftr-423	978	31	and	and	CCONJ
ftr-423	978	32	that	that	PRON
ftr-423	978	33	was	be	AUX
ftr-423	978	34	true	true	ADJ
ftr-423	978	35	.	.	PUNCT
ftr-423	979	1	but	but	CCONJ
ftr-423	979	2	what	what	DET
ftr-423	979	3	donations	donation	NOUN
ftr-423	979	4	did	do	AUX
ftr-423	979	5	buy	buy	VERB
ftr-423	979	6	,	,	PUNCT
ftr-423	979	7	every	every	DET
ftr-423	979	8	politician	politician	NOUN
ftr-423	979	9	acknowledged	acknowledge	VERB
ftr-423	979	10	,	,	PUNCT
ftr-423	979	11	was	be	AUX
ftr-423	979	12	access	access	NOUN
ftr-423	979	13	.	.	PUNCT
ftr-423	980	1	that	that	DET
ftr-423	980	2	access	access	NOUN
ftr-423	980	3	meant	mean	VERB
ftr-423	980	4	that	that	SCONJ
ftr-423	980	5	every	every	DET
ftr-423	980	6	senator	senator	NOUN
ftr-423	980	7	and	and	CCONJ
ftr-423	980	8	representative	representative	NOUN
ftr-423	980	9	was	be	AUX
ftr-423	980	10	listening	listen	VERB
ftr-423	980	11	primarily	primarily	ADV
ftr-423	980	12	to	to	ADP
ftr-423	980	13	the	the	DET
ftr-423	980	14	concerns	concern	NOUN
ftr-423	980	15	and	and	CCONJ
ftr-423	980	16	ideas	idea	NOUN
ftr-423	980	17	of	of	ADP
ftr-423	980	18	the	the	DET
ftr-423	980	19	super	super	ADV
ftr-423	980	20	rich	rich	ADJ
ftr-423	980	21	,	,	PUNCT
ftr-423	980	22	of	of	ADP
ftr-423	980	23	the	the	DET
ftr-423	980	24	political	political	ADJ
ftr-423	980	25	donor	donor	NOUN
ftr-423	980	26	class	class	NOUN
ftr-423	980	27	.	.	PUNCT
ftr-423	980	28	”	"	PUNCT
ftr-423	981	1	david	david	PROPN
ftr-423	981	2	cay	cay	PROPN
ftr-423	981	3	johnston	johnston	PROPN
ftr-423	981	4	,	,	PUNCT
ftr-423	981	5	perfectly	perfectly	ADV
ftr-423	981	6	legal	legal	ADJ
ftr-423	981	7	:	:	PUNCT
ftr-423	981	8	the	the	DET
ftr-423	981	9	secret	secret	ADJ
ftr-423	981	10	campaign	campaign	NOUN
ftr-423	981	11	to	to	PART
ftr-423	981	12	rig	rig	VERB
ftr-423	981	13	our	our	PRON
ftr-423	981	14	tax	tax	NOUN
ftr-423	981	15	system	system	NOUN
ftr-423	981	16	to	to	PART
ftr-423	981	17	benefit	benefit	VERB
ftr-423	981	18	the	the	DET
ftr-423	981	19	super	super	ADJ
ftr-423	981	20	-	-	ADJ
ftr-423	981	21	rich	rich	ADJ
ftr-423	981	22	and	and	CCONJ
ftr-423	981	23	cheat	cheat	VERB
ftr-423	981	24	everybody	everybody	PRON
ftr-423	981	25	else	else	ADV
ftr-423	981	26	41	41	NUM
ftr-423	981	27	-	-	SYM
ftr-423	981	28	42	42	NUM
ftr-423	981	29	(	(	PUNCT
ftr-423	981	30	2003	2003	NUM
ftr-423	981	31	)	)	PUNCT
ftr-423	981	32	.	.	PUNCT
ftr-423	982	1	168	168	NUM
ftr-423	982	2	.	.	PUNCT
ftr-423	983	1	kahng	kahng	PROPN
ftr-423	983	2	,	,	PUNCT
ftr-423	983	3	supra	supra	PROPN
ftr-423	983	4	note	note	PROPN
ftr-423	983	5	14	14	NUM
ftr-423	983	6	,	,	PUNCT
ftr-423	983	7	at	at	ADP
ftr-423	983	8	39	39	NUM
ftr-423	983	9	-	-	SYM
ftr-423	983	10	40	40	NUM
ftr-423	983	11	.	.	PUNCT
ftr-423	983	12	constitute	constitute	VERB
ftr-423	983	13	recognizable	recognizable	ADJ
ftr-423	983	14	legal	legal	ADJ
ftr-423	983	15	“	"	PUNCT
ftr-423	983	16	harm	harm	NOUN
ftr-423	983	17	,	,	PUNCT
ftr-423	983	18	”	"	PUNCT
ftr-423	983	19	it	it	PRON
ftr-423	983	20	has	have	VERB
ftr-423	983	21	negative	negative	ADJ
ftr-423	983	22	social	social	ADJ
ftr-423	983	23	,	,	PUNCT
ftr-423	983	24	political	political	ADJ
ftr-423	983	25	and	and	CCONJ
ftr-423	983	26	economic	economic	ADJ
ftr-423	983	27	implications	implication	NOUN
ftr-423	983	28	for	for	ADP
ftr-423	983	29	women.164	women.164	NOUN
ftr-423	983	30	the	the	DET
ftr-423	983	31	qtip	qtip	NOUN
ftr-423	983	32	rules	rule	NOUN
ftr-423	983	33	hurt	hurt	VERB
ftr-423	983	34	women	woman	NOUN
ftr-423	983	35	:	:	PUNCT
ftr-423	983	36	the	the	DET
ftr-423	983	37	qtip	qtip	NOUN
ftr-423	983	38	provisions	provision	NOUN
ftr-423	983	39	.	.	PUNCT
ftr-423	983	40	.	.	PUNCT
ftr-423	984	1	.	.	PUNCT
ftr-423	985	1	were	be	AUX
ftr-423	985	2	enacted	enact	VERB
ftr-423	985	3	to	to	PART
ftr-423	985	4	enable	enable	VERB
ftr-423	985	5	men	man	NOUN
ftr-423	985	6	to	to	PART
ftr-423	985	7	control	control	VERB
ftr-423	985	8	the	the	DET
ftr-423	985	9	ultimate	ultimate	ADJ
ftr-423	985	10	disposition	disposition	NOUN
ftr-423	985	11	of	of	ADP
ftr-423	985	12	property	property	NOUN
ftr-423	985	13	but	but	CCONJ
ftr-423	985	14	nonetheless	nonetheless	ADV
ftr-423	985	15	the	the	DET
ftr-423	985	16	provisions	provision	NOUN
ftr-423	985	17	qualify	qualify	VERB
ftr-423	985	18	qtip	qtip	NOUN
ftr-423	985	19	transfers	transfer	NOUN
ftr-423	985	20	for	for	ADP
ftr-423	985	21	a	a	DET
ftr-423	985	22	marital	marital	ADJ
ftr-423	985	23	deduction	deduction	NOUN
ftr-423	985	24	.	.	PUNCT
ftr-423	986	1	the	the	DET
ftr-423	986	2	framers	framer	NOUN
ftr-423	986	3	of	of	ADP
ftr-423	986	4	this	this	DET
ftr-423	986	5	new	new	ADJ
ftr-423	986	6	exception	exception	NOUN
ftr-423	986	7	to	to	ADP
ftr-423	986	8	the	the	DET
ftr-423	986	9	terminable	terminable	ADJ
ftr-423	986	10	interest	interest	NOUN
ftr-423	986	11	rule	rule	NOUN
ftr-423	986	12	further	far	ADV
ftr-423	986	13	degraded	degrade	VERB
ftr-423	986	14	women	woman	NOUN
ftr-423	986	15	because	because	SCONJ
ftr-423	986	16	they	they	PRON
ftr-423	986	17	assumed	assume	VERB
ftr-423	986	18	that	that	SCONJ
ftr-423	986	19	widows	widow	NOUN
ftr-423	986	20	would	would	AUX
ftr-423	986	21	be	be	AUX
ftr-423	986	22	content	content	ADJ
ftr-423	986	23	with	with	ADP
ftr-423	986	24	receiving	receive	VERB
ftr-423	986	25	only	only	ADV
ftr-423	986	26	one	one	NUM
ftr-423	986	27	of	of	ADP
ftr-423	986	28	the	the	DET
ftr-423	986	29	indicia	indicia	NOUN
ftr-423	986	30	of	of	ADP
ftr-423	986	31	property	property	NOUN
ftr-423	986	32	ownership	ownership	NOUN
ftr-423	986	33	,	,	PUNCT
ftr-423	986	34	e.g.	e.g.	ADV
ftr-423	986	35	,	,	PUNCT
ftr-423	986	36	current	current	ADJ
ftr-423	986	37	beneficial	beneficial	ADJ
ftr-423	986	38	enjoyment	enjoyment	NOUN
ftr-423	986	39	,	,	PUNCT
ftr-423	986	40	and	and	CCONJ
ftr-423	986	41	would	would	AUX
ftr-423	986	42	not	not	PART
ftr-423	986	43	protest	protest	VERB
ftr-423	986	44	against	against	ADP
ftr-423	986	45	the	the	DET
ftr-423	986	46	enactment	enactment	NOUN
ftr-423	986	47	of	of	ADP
ftr-423	986	48	such	such	DET
ftr-423	986	49	a	a	DET
ftr-423	986	50	provision.165	provision.165	NOUN
ftr-423	986	51	if	if	SCONJ
ftr-423	986	52	enhanced	enhance	VERB
ftr-423	986	53	social	social	ADJ
ftr-423	986	54	and	and	CCONJ
ftr-423	986	55	legal	legal	ADJ
ftr-423	986	56	rights	right	NOUN
ftr-423	986	57	for	for	ADP
ftr-423	986	58	women	woman	NOUN
ftr-423	986	59	depend	depend	VERB
ftr-423	986	60	on	on	ADP
ftr-423	986	61	increasing	increase	VERB
ftr-423	986	62	women	woman	NOUN
ftr-423	986	63	’s	’s	PART
ftr-423	986	64	financial	financial	ADJ
ftr-423	986	65	power	power	NOUN
ftr-423	986	66	,	,	PUNCT
ftr-423	986	67	women	woman	NOUN
ftr-423	986	68	“	"	PUNCT
ftr-423	986	69	would	would	AUX
ftr-423	986	70	be	be	AUX
ftr-423	986	71	better	well	ADV
ftr-423	986	72	served	serve	VERB
ftr-423	986	73	by	by	ADP
ftr-423	986	74	requiring	require	VERB
ftr-423	986	75	husbands	husband	NOUN
ftr-423	986	76	to	to	PART
ftr-423	986	77	make	make	VERB
ftr-423	986	78	outright	outright	ADJ
ftr-423	986	79	transfers	transfer	NOUN
ftr-423	986	80	of	of	ADP
ftr-423	986	81	property	property	NOUN
ftr-423	986	82	to	to	ADP
ftr-423	986	83	their	their	PRON
ftr-423	986	84	wives	wife	NOUN
ftr-423	986	85	.	.	PUNCT
ftr-423	986	86	”166	”166	PUNCT
ftr-423	986	87	by	by	ADP
ftr-423	986	88	implication	implication	NOUN
ftr-423	986	89	,	,	PUNCT
ftr-423	986	90	through	through	ADP
ftr-423	986	91	greater	great	ADJ
ftr-423	986	92	wealth	wealth	NOUN
ftr-423	986	93	,	,	PUNCT
ftr-423	986	94	women	woman	NOUN
ftr-423	986	95	will	will	AUX
ftr-423	986	96	have	have	VERB
ftr-423	986	97	greater	great	ADJ
ftr-423	986	98	social	social	ADJ
ftr-423	986	99	and	and	CCONJ
ftr-423	986	100	political	political	ADJ
ftr-423	986	101	clout.167	clout.167	NOUN
ftr-423	986	102	the	the	DET
ftr-423	986	103	qtip	qtip	NOUN
ftr-423	986	104	rules	rule	NOUN
ftr-423	986	105	are	be	AUX
ftr-423	986	106	a	a	DET
ftr-423	986	107	primary	primary	ADJ
ftr-423	986	108	stumbling	stumbling	NOUN
ftr-423	986	109	block	block	NOUN
ftr-423	986	110	in	in	ADP
ftr-423	986	111	women	woman	NOUN
ftr-423	986	112	’s	’s	PART
ftr-423	986	113	advancement	advancement	NOUN
ftr-423	986	114	.	.	PUNCT
ftr-423	987	1	in	in	ADP
ftr-423	987	2	treating	treat	VERB
ftr-423	987	3	partial	partial	ADJ
ftr-423	987	4	interests	interest	NOUN
ftr-423	987	5	in	in	ADP
ftr-423	987	6	trusts	trust	NOUN
ftr-423	987	7	,	,	PUNCT
ftr-423	987	8	for	for	ADP
ftr-423	987	9	one	one	NUM
ftr-423	987	10	,	,	PUNCT
ftr-423	987	11	as	as	ADP
ftr-423	987	12	equivalent	equivalent	ADJ
ftr-423	987	13	to	to	ADP
ftr-423	987	14	outright	outright	ADJ
ftr-423	987	15	ownership	ownership	NOUN
ftr-423	987	16	,	,	PUNCT
ftr-423	987	17	the	the	DET
ftr-423	987	18	estate	estate	NOUN
ftr-423	987	19	and	and	CCONJ
ftr-423	987	20	gift	gift	NOUN
ftr-423	987	21	tax	tax	NOUN
ftr-423	987	22	rules	rule	NOUN
ftr-423	987	23	preclude	preclude	VERB
ftr-423	987	24	accurate	accurate	ADJ
ftr-423	987	25	assessment	assessment	NOUN
ftr-423	987	26	of	of	ADP
ftr-423	987	27	women	woman	NOUN
ftr-423	987	28	’s	’s	PART
ftr-423	987	29	economic	economic	ADJ
ftr-423	987	30	position	position	NOUN
ftr-423	987	31	.	.	PUNCT
ftr-423	988	1	[	[	X
ftr-423	988	2	t]he	t]he	X
ftr-423	988	3	qtip	qtip	NOUN
ftr-423	988	4	rules	rule	NOUN
ftr-423	988	5	,	,	PUNCT
ftr-423	988	6	along	along	ADP
ftr-423	988	7	with	with	ADP
ftr-423	988	8	other	other	ADJ
ftr-423	988	9	estate	estate	NOUN
ftr-423	988	10	tax	tax	NOUN
ftr-423	988	11	provisions	provision	NOUN
ftr-423	988	12	built	build	VERB
ftr-423	988	13	upon	upon	SCONJ
ftr-423	988	14	the	the	DET
ftr-423	988	15	fiction	fiction	NOUN
ftr-423	988	16	of	of	ADP
ftr-423	988	17	marital	marital	ADJ
ftr-423	988	18	unity	unity	NOUN
ftr-423	988	19	,	,	PUNCT
ftr-423	988	20	undermine	undermine	VERB
ftr-423	988	21	the	the	DET
ftr-423	988	22	prospect	prospect	NOUN
ftr-423	988	23	of	of	ADP
ftr-423	988	24	women	woman	NOUN
ftr-423	988	25	’s	’s	PART
ftr-423	988	26	achieving	achieve	VERB
ftr-423	988	27	equal	equal	ADJ
ftr-423	988	28	status	status	NOUN
ftr-423	988	29	with	with	ADP
ftr-423	988	30	men	man	NOUN
ftr-423	988	31	as	as	ADP
ftr-423	988	32	wealth	wealth	NOUN
ftr-423	988	33	holders	holder	NOUN
ftr-423	988	34	.	.	PUNCT
ftr-423	988	35	.	.	PUNCT
ftr-423	988	36	.	.	PUNCT
ftr-423	988	37	.	.	PUNCT
ftr-423	989	1	the	the	DET
ftr-423	989	2	idea	idea	NOUN
ftr-423	989	3	that	that	SCONJ
ftr-423	989	4	women	woman	NOUN
ftr-423	989	5	are	be	AUX
ftr-423	989	6	increasingly	increasingly	ADV
ftr-423	989	7	wealthy	wealthy	ADJ
ftr-423	989	8	has	have	AUX
ftr-423	989	9	permeated	permeate	VERB
ftr-423	989	10	the	the	DET
ftr-423	989	11	popular	popular	ADJ
ftr-423	989	12	press	press	NOUN
ftr-423	989	13	.	.	PUNCT
ftr-423	990	1	the	the	DET
ftr-423	990	2	data	datum	NOUN
ftr-423	990	3	,	,	PUNCT
ftr-423	990	4	however	however	ADV
ftr-423	990	5	,	,	PUNCT
ftr-423	990	6	are	be	AUX
ftr-423	990	7	misleading	misleading	ADJ
ftr-423	990	8	.	.	PUNCT
ftr-423	991	1	they	they	PRON
ftr-423	991	2	obscure	obscure	VERB
ftr-423	991	3	the	the	DET
ftr-423	991	4	true	true	ADJ
ftr-423	991	5	wealth	wealth	NOUN
ftr-423	991	6	holdings	holding	NOUN
ftr-423	991	7	of	of	ADP
ftr-423	991	8	men	man	NOUN
ftr-423	991	9	and	and	CCONJ
ftr-423	991	10	women	woman	NOUN
ftr-423	991	11	because	because	SCONJ
ftr-423	991	12	they	they	PRON
ftr-423	991	13	are	be	AUX
ftr-423	991	14	based	base	VERB
ftr-423	991	15	on	on	ADP
ftr-423	991	16	estate	estate	NOUN
ftr-423	991	17	tax	tax	NOUN
ftr-423	991	18	returns	return	NOUN
ftr-423	991	19	.	.	PUNCT
ftr-423	992	1	on	on	ADP
ftr-423	992	2	these	these	DET
ftr-423	992	3	returns	return	NOUN
ftr-423	992	4	,	,	PUNCT
ftr-423	992	5	qtip	qtip	NOUN
ftr-423	992	6	property	property	NOUN
ftr-423	992	7	is	be	AUX
ftr-423	992	8	now	now	ADV
ftr-423	992	9	included	include	VERB
ftr-423	992	10	in	in	ADP
ftr-423	992	11	[	[	PUNCT
ftr-423	992	12	a	a	DET
ftr-423	992	13	widow	widow	NOUN
ftr-423	992	14	’s	’s	PART
ftr-423	992	15	]	]	PUNCT
ftr-423	992	16	estate	estate	NOUN
ftr-423	992	17	and	and	CCONJ
ftr-423	992	18	accounted	account	VERB
ftr-423	992	19	for	for	ADP
ftr-423	992	20	as	as	ADP
ftr-423	992	21	her	her	PRON
ftr-423	992	22	wealth	wealth	NOUN
ftr-423	992	23	.	.	PUNCT
ftr-423	993	1	the	the	DET
ftr-423	993	2	effect	effect	NOUN
ftr-423	993	3	of	of	ADP
ftr-423	993	4	this	this	DET
ftr-423	993	5	decision	decision	NOUN
ftr-423	993	6	is	be	AUX
ftr-423	993	7	to	to	PART
ftr-423	993	8	inflate	inflate	VERB
ftr-423	993	9	the	the	DET
ftr-423	993	10	wealth	wealth	NOUN
ftr-423	993	11	holdings	holding	NOUN
ftr-423	993	12	of	of	ADP
ftr-423	993	13	women	woman	NOUN
ftr-423	993	14	artificially	artificially	ADV
ftr-423	993	15	.	.	PUNCT
ftr-423	993	16	.	.	PUNCT
ftr-423	994	1	.	.	PUNCT
ftr-423	995	1	through	through	ADP
ftr-423	995	2	the	the	DET
ftr-423	995	3	qtip	qtip	PROPN
ftr-423	995	4	trust	trust	PROPN
ftr-423	995	5	,	,	PUNCT
ftr-423	995	6	the	the	DET
ftr-423	995	7	fiction	fiction	NOUN
ftr-423	995	8	has	have	AUX
ftr-423	995	9	created	create	VERB
ftr-423	995	10	an	an	DET
ftr-423	995	11	illusory	illusory	ADJ
ftr-423	995	12	class	class	NOUN
ftr-423	995	13	of	of	ADP
ftr-423	995	14	women	woman	NOUN
ftr-423	995	15	wealth	wealth	NOUN
ftr-423	995	16	holders.168	holders.168	VERB
ftr-423	995	17	2004	2004	NUM
ftr-423	995	18	one	one	NUM
ftr-423	995	19	flesh	flesh	NOUN
ftr-423	995	20	,	,	PUNCT
ftr-423	995	21	two	two	NUM
ftr-423	995	22	taxpayers	taxpayer	NOUN
ftr-423	995	23	789	789	NUM
ftr-423	995	24	169	169	NUM
ftr-423	995	25	.	.	PUNCT
ftr-423	996	1	i	i	PRON
ftr-423	996	2	d.	d.	PROPN
ftr-423	996	3	at	at	ADP
ftr-423	996	4	38	38	NUM
ftr-423	996	5	-	-	SYM
ftr-423	996	6	41	41	NUM
ftr-423	996	7	.	.	PUNCT
ftr-423	997	1	170	170	NUM
ftr-423	997	2	.	.	PUNCT
ftr-423	998	1	see	see	VERB
ftr-423	998	2	,	,	PUNCT
ftr-423	998	3	e	e	PROPN
ftr-423	998	4	.g	.g	PROPN
ftr-423	998	5	.	.	PUNCT
ftr-423	998	6	,	,	PUNCT
ftr-423	999	1	reed	reed	PROPN
ftr-423	999	2	v.	v.	PROPN
ftr-423	999	3	reed	reed	PROPN
ftr-423	999	4	,	,	PUNCT
ftr-423	999	5	404	404	NUM
ftr-423	999	6	u.s	u.s	PROPN
ftr-423	999	7	.	.	PROPN
ftr-423	999	8	71	71	NUM
ftr-423	999	9	(	(	PUNCT
ftr-423	999	10	1971	1971	NUM
ftr-423	999	11	)	)	PUNCT
ftr-423	999	12	(	(	PUNCT
ftr-423	999	13	statutory	statutory	ADJ
ftr-423	999	14	rule	rule	NOUN
ftr-423	999	15	for	for	ADP
ftr-423	999	16	the	the	DET
ftr-423	999	17	appointment	appointment	NOUN
ftr-423	999	18	of	of	ADP
ftr-423	999	19	an	an	DET
ftr-423	999	20	administrator	administrator	NOUN
ftr-423	999	21	of	of	ADP
ftr-423	999	22	an	an	DET
ftr-423	999	23	intestate	intestate	ADJ
ftr-423	999	24	estate	estate	NOUN
ftr-423	999	25	is	be	AUX
ftr-423	999	26	invalid	invalid	ADJ
ftr-423	999	27	because	because	SCONJ
ftr-423	999	28	of	of	ADP
ftr-423	999	29	preference	preference	NOUN
ftr-423	999	30	for	for	ADP
ftr-423	999	31	males	male	NOUN
ftr-423	999	32	among	among	ADP
ftr-423	999	33	persons	person	NOUN
ftr-423	999	34	otherwise	otherwise	ADV
ftr-423	999	35	equally	equally	ADV
ftr-423	999	36	entitled	entitle	VERB
ftr-423	999	37	to	to	PART
ftr-423	999	38	appointment	appointment	NOUN
ftr-423	999	39	as	as	ADP
ftr-423	999	40	administrator	administrator	NOUN
ftr-423	999	41	)	)	PUNCT
ftr-423	999	42	,	,	PUNCT
ftr-423	999	43	frontiero	frontiero	PROPN
ftr-423	999	44	v.	v.	CCONJ
ftr-423	999	45	richardson	richardson	PROPN
ftr-423	999	46	,	,	PUNCT
ftr-423	999	47	411	411	NUM
ftr-423	999	48	u.s	u.s	PROPN
ftr-423	999	49	.	.	PROPN
ftr-423	999	50	677	677	NUM
ftr-423	999	51	(	(	PUNCT
ftr-423	999	52	1973	1973	NUM
ftr-423	999	53	)	)	PUNCT
ftr-423	999	54	(	(	PUNCT
ftr-423	999	55	unconstitutional	unconstitutional	ADJ
ftr-423	999	56	to	to	PART
ftr-423	999	57	require	require	VERB
ftr-423	999	58	female	female	ADJ
ftr-423	999	59	member	member	NOUN
ftr-423	999	60	of	of	ADP
ftr-423	999	61	military	military	NOUN
ftr-423	999	62	is	be	AUX
ftr-423	999	63	to	to	PART
ftr-423	999	64	prove	prove	VERB
ftr-423	999	65	dependency	dependency	NOUN
ftr-423	999	66	of	of	ADP
ftr-423	999	67	her	her	PRON
ftr-423	999	68	spouse	spouse	NOUN
ftr-423	999	69	in	in	ADP
ftr-423	999	70	order	order	NOUN
ftr-423	999	71	to	to	PART
ftr-423	999	72	obtain	obtain	VERB
ftr-423	999	73	certain	certain	ADJ
ftr-423	999	74	benefits	benefit	NOUN
ftr-423	999	75	,	,	PUNCT
ftr-423	999	76	where	where	SCONJ
ftr-423	999	77	male	male	ADJ
ftr-423	999	78	member	member	NOUN
ftr-423	999	79	of	of	ADP
ftr-423	999	80	the	the	DET
ftr-423	999	81	military	military	NOUN
ftr-423	999	82	is	be	AUX
ftr-423	999	83	not	not	PART
ftr-423	999	84	so	so	ADV
ftr-423	999	85	required	require	VERB
ftr-423	999	86	)	)	PUNCT
ftr-423	999	87	.	.	PUNCT
ftr-423	1000	1	171	171	NUM
ftr-423	1000	2	.	.	PUNCT
ftr-423	1001	1	craig	craig	PROPN
ftr-423	1001	2	v.	v.	PROPN
ftr-423	1001	3	boren	boren	PROPN
ftr-423	1001	4	,	,	PUNCT
ftr-423	1001	5	429	429	NUM
ftr-423	1001	6	u	u	NOUN
ftr-423	1001	7	.s	.s	NOUN
ftr-423	1001	8	.	.	PUNCT
ftr-423	1002	1	190	190	NUM
ftr-423	1002	2	,	,	PUNCT
ftr-423	1002	3	197	197	NUM
ftr-423	1002	4	(	(	PUNCT
ftr-423	1002	5	1976	1976	NUM
ftr-423	1002	6	)	)	PUNCT
ftr-423	1002	7	.	.	PUNCT
ftr-423	1003	1	this	this	DET
ftr-423	1003	2	approach	approach	NOUN
ftr-423	1003	3	,	,	PUNCT
ftr-423	1003	4	commonly	commonly	ADV
ftr-423	1003	5	referred	refer	VERB
ftr-423	1003	6	to	to	ADP
ftr-423	1003	7	as	as	ADP
ftr-423	1003	8	“	"	PUNCT
ftr-423	1003	9	intermediate	intermediate	ADJ
ftr-423	1003	10	”	"	PUNCT
ftr-423	1003	11	scrutiny	scrutiny	NOUN
ftr-423	1003	12	,	,	PUNCT
ftr-423	1003	13	has	have	AUX
ftr-423	1003	14	been	be	AUX
ftr-423	1003	15	applied	apply	VERB
ftr-423	1003	16	to	to	PART
ftr-423	1003	17	invalidate	invalidate	VERB
ftr-423	1003	18	laws	law	NOUN
ftr-423	1003	19	that	that	PRON
ftr-423	1003	20	“	"	PUNCT
ftr-423	1003	21	have	have	VERB
ftr-423	1003	22	the	the	DET
ftr-423	1003	23	effect	effect	NOUN
ftr-423	1003	24	of	of	ADP
ftr-423	1003	25	invidiously	invidiously	ADV
ftr-423	1003	26	relegating	relegate	VERB
ftr-423	1003	27	the	the	DET
ftr-423	1003	28	entire	entire	ADJ
ftr-423	1003	29	class	class	NOUN
ftr-423	1003	30	of	of	ADP
ftr-423	1003	31	females	female	NOUN
ftr-423	1003	32	to	to	ADP
ftr-423	1003	33	inferior	inferior	ADJ
ftr-423	1003	34	legal	legal	ADJ
ftr-423	1003	35	status	status	NOUN
ftr-423	1003	36	without	without	ADP
ftr-423	1003	37	regard	regard	NOUN
ftr-423	1003	38	to	to	ADP
ftr-423	1003	39	the	the	DET
ftr-423	1003	40	actual	actual	ADJ
ftr-423	1003	41	capabilities	capability	NOUN
ftr-423	1003	42	of	of	ADP
ftr-423	1003	43	its	its	PRON
ftr-423	1003	44	individual	individual	ADJ
ftr-423	1003	45	members	member	NOUN
ftr-423	1003	46	.	.	PUNCT
ftr-423	1003	47	”	"	PUNCT
ftr-423	1004	1	frontiero	frontiero	ADJ
ftr-423	1004	2	,	,	PUNCT
ftr-423	1004	3	411	411	NUM
ftr-423	1004	4	u.s	u.s	PROPN
ftr-423	1004	5	.	.	PROPN
ftr-423	1004	6	at	at	ADP
ftr-423	1004	7	687	687	NUM
ftr-423	1004	8	.	.	PUNCT
ftr-423	1005	1	see	see	VERB
ftr-423	1005	2	also	also	ADV
ftr-423	1005	3	orr	orr	PROPN
ftr-423	1005	4	v.	v.	PROPN
ftr-423	1005	5	orr	orr	PROPN
ftr-423	1005	6	,	,	PUNCT
ftr-423	1005	7	440	440	NUM
ftr-423	1005	8	u.s	u.s	PROPN
ftr-423	1005	9	.	.	PROPN
ftr-423	1005	10	268	268	NUM
ftr-423	1005	11	(	(	PUNCT
ftr-423	1005	12	1979	1979	NUM
ftr-423	1005	13	)	)	PUNCT
ftr-423	1005	14	(	(	PUNCT
ftr-423	1005	15	invalidating	invalidate	VERB
ftr-423	1005	16	state	state	NOUN
ftr-423	1005	17	statute	statute	NOUN
ftr-423	1005	18	that	that	PRON
ftr-423	1005	19	required	require	VERB
ftr-423	1005	20	husbands	husband	NOUN
ftr-423	1005	21	but	but	CCONJ
ftr-423	1005	22	not	not	PART
ftr-423	1005	23	wives	wife	NOUN
ftr-423	1005	24	to	to	PART
ftr-423	1005	25	pay	pay	VERB
ftr-423	1005	26	alimony	alimony	NOUN
ftr-423	1005	27	)	)	PUNCT
ftr-423	1005	28	.	.	PUNCT
ftr-423	1006	1	172	172	X
ftr-423	1006	2	.	.	PUNCT
ftr-423	1007	1	see	see	VERB
ftr-423	1007	2	,	,	PUNCT
ftr-423	1007	3	e.g.	e.g.	ADV
ftr-423	1007	4	,	,	PUNCT
ftr-423	1007	5	mary	mary	PROPN
ftr-423	1007	6	louise	louise	PROPN
ftr-423	1007	7	fellows	fellows	PROPN
ftr-423	1007	8	,	,	PUNCT
ftr-423	1007	9	wills	will	NOUN
ftr-423	1007	10	and	and	CCONJ
ftr-423	1007	11	trusts	trust	VERB
ftr-423	1007	12	:	:	PUNCT
ftr-423	1007	13	the	the	DET
ftr-423	1007	14	kingdom	kingdom	NOUN
ftr-423	1007	15	of	of	ADP
ftr-423	1007	16	the	the	DET
ftr-423	1007	17	fathers	father	NOUN
ftr-423	1007	18	,	,	PUNCT
ftr-423	1007	19	10	10	NUM
ftr-423	1007	20	law	law	NOUN
ftr-423	1007	21	&	&	CCONJ
ftr-423	1007	22	ineq	ineq	PROPN
ftr-423	1007	23	.	.	PUNCT
ftr-423	1008	1	137	137	NUM
ftr-423	1008	2	(	(	PUNCT
ftr-423	1008	3	1991	1991	NUM
ftr-423	1008	4	)	)	PUNCT
ftr-423	1008	5	;	;	PUNCT
ftr-423	1008	6	gerzog	gerzog	PROPN
ftr-423	1008	7	,	,	PUNCT
ftr-423	1008	8	supra	supra	PROPN
ftr-423	1008	9	note	note	PROPN
ftr-423	1008	10	86	86	NUM
ftr-423	1008	11	;	;	PUNCT
ftr-423	1008	12	carolyn	carolyn	PROPN
ftr-423	1008	13	c.	c.	PROPN
ftr-423	1008	14	jones	jones	PROPN
ftr-423	1008	15	,	,	PUNCT
ftr-423	1008	16	dollars	dollar	NOUN
ftr-423	1008	17	and	and	CCONJ
ftr-423	1008	18	selves	self	NOUN
ftr-423	1008	19	:	:	PUNCT
ftr-423	1008	20	women	woman	NOUN
ftr-423	1008	21	’s	’s	PART
ftr-423	1008	22	tax	tax	NOUN
ftr-423	1008	23	criticism	criticism	NOUN
ftr-423	1008	24	and	and	CCONJ
ftr-423	1008	25	resistance	resistance	NOUN
ftr-423	1008	26	in	in	ADP
ftr-423	1008	27	the	the	DET
ftr-423	1008	28	1870s	1870	NOUN
ftr-423	1008	29	,	,	PUNCT
ftr-423	1008	30	1994	1994	NUM
ftr-423	1008	31	u.	u.	PROPN
ftr-423	1008	32	ill	ill	PROPN
ftr-423	1008	33	.	.	PUNCT
ftr-423	1009	1	l.	l.	PROPN
ftr-423	1009	2	rev	rev	PROPN
ftr-423	1009	3	.	.	PROPN
ftr-423	1009	4	265	265	NUM
ftr-423	1009	5	(	(	PUNCT
ftr-423	1009	6	1994	1994	NUM
ftr-423	1009	7	)	)	PUNCT
ftr-423	1009	8	;	;	PUNCT
ftr-423	1009	9	kahng	kahng	PROPN
ftr-423	1009	10	,	,	PUNCT
ftr-423	1009	11	supra	supra	PROPN
ftr-423	1009	12	note	note	PROPN
ftr-423	1009	13	14	14	NUM
ftr-423	1009	14	;	;	PUNCT
ftr-423	1009	15	edward	edward	PROPN
ftr-423	1009	16	j.	j.	PROPN
ftr-423	1009	17	mccaffery	mccaffery	PROPN
ftr-423	1009	18	,	,	PUNCT
ftr-423	1009	19	taxation	taxation	NOUN
ftr-423	1009	20	and	and	CCONJ
ftr-423	1009	21	the	the	DET
ftr-423	1009	22	family	family	NOUN
ftr-423	1009	23	:	:	PUNCT
ftr-423	1009	24	a	a	DET
ftr-423	1009	25	fresh	fresh	ADJ
ftr-423	1009	26	look	look	NOUN
ftr-423	1009	27	at	at	ADP
ftr-423	1009	28	behavioral	behavioral	ADJ
ftr-423	1009	29	gender	gender	NOUN
ftr-423	1009	30	biases	bias	NOUN
ftr-423	1009	31	in	in	ADP
ftr-423	1009	32	the	the	DET
ftr-423	1009	33	code	code	NOUN
ftr-423	1009	34	,	,	PUNCT
ftr-423	1009	35	40	40	NUM
ftr-423	1009	36	ucla	ucla	PROPN
ftr-423	1009	37	l.	l.	PROPN
ftr-423	1009	38	rev	rev	PROPN
ftr-423	1009	39	.	.	PROPN
ftr-423	1009	40	983	983	NUM
ftr-423	1009	41	(	(	PUNCT
ftr-423	1009	42	1993	1993	NUM
ftr-423	1009	43	)	)	PUNCT
ftr-423	1009	44	.	.	PUNCT
ftr-423	1010	1	173	173	X
ftr-423	1010	2	.	.	PUNCT
ftr-423	1011	1	see	see	VERB
ftr-423	1011	2	discussion	discussion	NOUN
ftr-423	1011	3	supra	supra	PROPN
ftr-423	1011	4	part	part	PROPN
ftr-423	1011	5	ii.a	ii.a	PROPN
ftr-423	1011	6	.	.	PUNCT
ftr-423	1012	1	the	the	DET
ftr-423	1012	2	“	"	PUNCT
ftr-423	1012	3	legal	legal	ADJ
ftr-423	1012	4	fiction	fiction	NOUN
ftr-423	1012	5	”	"	PUNCT
ftr-423	1012	6	of	of	ADP
ftr-423	1012	7	merged	merge	VERB
ftr-423	1012	8	marital	marital	ADJ
ftr-423	1012	9	identity	identity	NOUN
ftr-423	1012	10	portrays	portray	VERB
ftr-423	1012	11	marriage	marriage	NOUN
ftr-423	1012	12	as	as	ADP
ftr-423	1012	13	an	an	DET
ftr-423	1012	14	economic	economic	ADJ
ftr-423	1012	15	partnership	partnership	NOUN
ftr-423	1012	16	when	when	SCONJ
ftr-423	1012	17	,	,	PUNCT
ftr-423	1012	18	in	in	ADP
ftr-423	1012	19	fact	fact	NOUN
ftr-423	1012	20	,	,	PUNCT
ftr-423	1012	21	men	man	NOUN
ftr-423	1012	22	are	be	AUX
ftr-423	1012	23	far	far	ADV
ftr-423	1012	24	more	more	ADV
ftr-423	1012	25	powerful	powerful	ADJ
ftr-423	1012	26	financially	financially	ADV
ftr-423	1012	27	than	than	ADP
ftr-423	1012	28	women.169	women.169	NOUN
ftr-423	1012	29	in	in	ADP
ftr-423	1012	30	this	this	DET
ftr-423	1012	31	sense	sense	NOUN
ftr-423	1012	32	,	,	PUNCT
ftr-423	1012	33	then	then	ADV
ftr-423	1012	34	,	,	PUNCT
ftr-423	1012	35	the	the	DET
ftr-423	1012	36	real	real	ADJ
ftr-423	1012	37	harm	harm	NOUN
ftr-423	1012	38	of	of	ADP
ftr-423	1012	39	the	the	DET
ftr-423	1012	40	one	one	NUM
ftr-423	1012	41	flesh	flesh	NOUN
ftr-423	1012	42	,	,	PUNCT
ftr-423	1012	43	one	one	NUM
ftr-423	1012	44	taxpayer	taxpayer	NOUN
ftr-423	1012	45	rule	rule	NOUN
ftr-423	1012	46	is	be	AUX
ftr-423	1012	47	its	its	PRON
ftr-423	1012	48	obscuring	obscure	VERB
ftr-423	1012	49	effect	effect	NOUN
ftr-423	1012	50	.	.	PUNCT
ftr-423	1013	1	women	woman	NOUN
ftr-423	1013	2	’s	’s	PART
ftr-423	1013	3	apparent	apparent	ADJ
ftr-423	1013	4	wealth	wealth	NOUN
ftr-423	1013	5	diminishes	diminish	VERB
ftr-423	1013	6	the	the	DET
ftr-423	1013	7	need	need	NOUN
ftr-423	1013	8	for	for	ADP
ftr-423	1013	9	unbiased	unbiased	ADJ
ftr-423	1013	10	empirical	empirical	ADJ
ftr-423	1013	11	investigation	investigation	NOUN
ftr-423	1013	12	into	into	ADP
ftr-423	1013	13	men	man	NOUN
ftr-423	1013	14	’s	’s	PART
ftr-423	1013	15	and	and	CCONJ
ftr-423	1013	16	women	woman	NOUN
ftr-423	1013	17	’s	’s	PART
ftr-423	1013	18	comparative	comparative	ADJ
ftr-423	1013	19	financial	financial	ADJ
ftr-423	1013	20	and	and	CCONJ
ftr-423	1013	21	economic	economic	ADJ
ftr-423	1013	22	positions	position	NOUN
ftr-423	1013	23	.	.	PUNCT
ftr-423	1014	1	the	the	DET
ftr-423	1014	2	tenacity	tenacity	NOUN
ftr-423	1014	3	of	of	ADP
ftr-423	1014	4	the	the	DET
ftr-423	1014	5	“	"	PUNCT
ftr-423	1014	6	fiction	fiction	NOUN
ftr-423	1014	7	”	"	PUNCT
ftr-423	1014	8	of	of	ADP
ftr-423	1014	9	marital	marital	ADJ
ftr-423	1014	10	unity	unity	NOUN
ftr-423	1014	11	is	be	AUX
ftr-423	1014	12	,	,	PUNCT
ftr-423	1014	13	in	in	ADP
ftr-423	1014	14	some	some	DET
ftr-423	1014	15	sense	sense	NOUN
ftr-423	1014	16	,	,	PUNCT
ftr-423	1014	17	a	a	DET
ftr-423	1014	18	legacy	legacy	NOUN
ftr-423	1014	19	of	of	ADP
ftr-423	1014	20	the	the	DET
ftr-423	1014	21	feminist	feminist	PROPN
ftr-423	1014	22	movement	movement	PROPN
ftr-423	1014	23	itself	itself	PRON
ftr-423	1014	24	.	.	PUNCT
ftr-423	1015	1	beginning	begin	VERB
ftr-423	1015	2	in	in	ADP
ftr-423	1015	3	the	the	DET
ftr-423	1015	4	1970	1970	NUM
ftr-423	1015	5	’s	’s	PART
ftr-423	1015	6	lawyers	lawyer	NOUN
ftr-423	1015	7	successfully	successfully	ADV
ftr-423	1015	8	challenged	challenge	VERB
ftr-423	1015	9	a	a	DET
ftr-423	1015	10	wide	wide	ADJ
ftr-423	1015	11	range	range	NOUN
ftr-423	1015	12	of	of	ADP
ftr-423	1015	13	laws	law	NOUN
ftr-423	1015	14	as	as	ADP
ftr-423	1015	15	discriminatory	discriminatory	ADJ
ftr-423	1015	16	on	on	ADP
ftr-423	1015	17	the	the	DET
ftr-423	1015	18	basis	basis	NOUN
ftr-423	1015	19	of	of	ADP
ftr-423	1015	20	gender.170	gender.170	NOUN
ftr-423	1015	21	thereafter	thereafter	ADV
ftr-423	1015	22	,	,	PUNCT
ftr-423	1015	23	for	for	SCONJ
ftr-423	1015	24	a	a	DET
ftr-423	1015	25	law	law	NOUN
ftr-423	1015	26	to	to	PART
ftr-423	1015	27	be	be	AUX
ftr-423	1015	28	non	non	ADJ
ftr-423	1015	29	-	-	ADJ
ftr-423	1015	30	discriminatory	discriminatory	ADJ
ftr-423	1015	31	,	,	PUNCT
ftr-423	1015	32	it	it	PRON
ftr-423	1015	33	must	must	AUX
ftr-423	1015	34	be	be	AUX
ftr-423	1015	35	gender	gender	NOUN
ftr-423	1015	36	neutral	neutral	ADJ
ftr-423	1015	37	on	on	ADP
ftr-423	1015	38	its	its	PRON
ftr-423	1015	39	face	face	NOUN
ftr-423	1015	40	or	or	CCONJ
ftr-423	1015	41	,	,	PUNCT
ftr-423	1015	42	if	if	SCONJ
ftr-423	1015	43	not	not	PART
ftr-423	1015	44	,	,	PUNCT
ftr-423	1015	45	serve	serve	VERB
ftr-423	1015	46	“	"	PUNCT
ftr-423	1015	47	important	important	ADJ
ftr-423	1015	48	governmental	governmental	ADJ
ftr-423	1015	49	objectives	objective	NOUN
ftr-423	1015	50	”	"	PUNCT
ftr-423	1015	51	and	and	CCONJ
ftr-423	1015	52	be	be	AUX
ftr-423	1015	53	“	"	PUNCT
ftr-423	1015	54	substantially	substantially	ADV
ftr-423	1015	55	related	relate	VERB
ftr-423	1015	56	to	to	ADP
ftr-423	1015	57	achievement	achievement	NOUN
ftr-423	1015	58	of	of	ADP
ftr-423	1015	59	those	those	DET
ftr-423	1015	60	objectives	objective	NOUN
ftr-423	1015	61	.	.	PUNCT
ftr-423	1015	62	”171	”171	PROPN
ftr-423	1016	1	because	because	SCONJ
ftr-423	1016	2	the	the	DET
ftr-423	1016	3	estate	estate	NOUN
ftr-423	1016	4	and	and	CCONJ
ftr-423	1016	5	gift	gift	NOUN
ftr-423	1016	6	tax	tax	NOUN
ftr-423	1016	7	rules	rule	NOUN
ftr-423	1016	8	are	be	AUX
ftr-423	1016	9	gender	gender	NOUN
ftr-423	1016	10	neutral	neutral	ADJ
ftr-423	1016	11	on	on	ADP
ftr-423	1016	12	their	their	PRON
ftr-423	1016	13	face	face	NOUN
ftr-423	1016	14	,	,	PUNCT
ftr-423	1016	15	they	they	PRON
ftr-423	1016	16	seemingly	seemingly	ADV
ftr-423	1016	17	do	do	AUX
ftr-423	1016	18	not	not	PART
ftr-423	1016	19	violate	violate	VERB
ftr-423	1016	20	any	any	DET
ftr-423	1016	21	constitutional	constitutional	ADJ
ftr-423	1016	22	right	right	NOUN
ftr-423	1016	23	.	.	PUNCT
ftr-423	1017	1	tax	tax	NOUN
ftr-423	1017	2	statutes	statute	NOUN
ftr-423	1017	3	appear	appear	VERB
ftr-423	1017	4	to	to	PART
ftr-423	1017	5	conform	conform	VERB
ftr-423	1017	6	to	to	ADP
ftr-423	1017	7	the	the	DET
ftr-423	1017	8	goal	goal	NOUN
ftr-423	1017	9	of	of	ADP
ftr-423	1017	10	treating	treat	VERB
ftr-423	1017	11	men	man	NOUN
ftr-423	1017	12	and	and	CCONJ
ftr-423	1017	13	women	woman	NOUN
ftr-423	1017	14	equally	equally	ADV
ftr-423	1017	15	under	under	ADP
ftr-423	1017	16	the	the	DET
ftr-423	1017	17	law	law	NOUN
ftr-423	1017	18	.	.	PUNCT
ftr-423	1018	1	in	in	ADP
ftr-423	1018	2	at	at	ADV
ftr-423	1018	3	least	least	ADV
ftr-423	1018	4	one	one	NUM
ftr-423	1018	5	sense	sense	NOUN
ftr-423	1018	6	,	,	PUNCT
ftr-423	1018	7	however	however	ADV
ftr-423	1018	8	,	,	PUNCT
ftr-423	1018	9	criticism	criticism	NOUN
ftr-423	1018	10	of	of	ADP
ftr-423	1018	11	the	the	DET
ftr-423	1018	12	estate	estate	NOUN
ftr-423	1018	13	and	and	CCONJ
ftr-423	1018	14	gift	gift	NOUN
ftr-423	1018	15	tax	tax	NOUN
ftr-423	1018	16	rules172	rules172	PRON
ftr-423	1018	17	does	do	AUX
ftr-423	1018	18	not	not	PART
ftr-423	1018	19	go	go	VERB
ftr-423	1018	20	to	to	ADP
ftr-423	1018	21	the	the	DET
ftr-423	1018	22	tax	tax	NOUN
ftr-423	1018	23	laws	law	NOUN
ftr-423	1018	24	’	'	PUNCT
ftr-423	1018	25	legality	legality	NOUN
ftr-423	1018	26	per	per	ADP
ftr-423	1018	27	se	se	X
ftr-423	1018	28	.	.	PUNCT
ftr-423	1019	1	instead	instead	ADV
ftr-423	1019	2	it	it	PRON
ftr-423	1019	3	attempts	attempt	VERB
ftr-423	1019	4	to	to	PART
ftr-423	1019	5	identify	identify	VERB
ftr-423	1019	6	how	how	SCONJ
ftr-423	1019	7	the	the	DET
ftr-423	1019	8	estate	estate	NOUN
ftr-423	1019	9	and	and	CCONJ
ftr-423	1019	10	gift	gift	NOUN
ftr-423	1019	11	tax	tax	NOUN
ftr-423	1019	12	treatment	treatment	NOUN
ftr-423	1019	13	of	of	ADP
ftr-423	1019	14	marital	marital	ADJ
ftr-423	1019	15	wealth	wealth	NOUN
ftr-423	1019	16	transfers	transfer	NOUN
ftr-423	1019	17	makes	make	VERB
ftr-423	1019	18	women	woman	NOUN
ftr-423	1019	19	’s	’s	PART
ftr-423	1019	20	economic	economic	ADJ
ftr-423	1019	21	,	,	PUNCT
ftr-423	1019	22	social	social	ADJ
ftr-423	1019	23	and	and	CCONJ
ftr-423	1019	24	political	political	ADJ
ftr-423	1019	25	advancement	advancement	NOUN
ftr-423	1019	26	more	more	ADV
ftr-423	1019	27	difficult	difficult	ADJ
ftr-423	1019	28	.	.	PUNCT
ftr-423	1020	1	but	but	CCONJ
ftr-423	1020	2	at	at	ADP
ftr-423	1020	3	the	the	DET
ftr-423	1020	4	same	same	ADJ
ftr-423	1020	5	time	time	NOUN
ftr-423	1020	6	,	,	PUNCT
ftr-423	1020	7	criticism	criticism	NOUN
ftr-423	1020	8	of	of	ADP
ftr-423	1020	9	the	the	DET
ftr-423	1020	10	estate	estate	NOUN
ftr-423	1020	11	and	and	CCONJ
ftr-423	1020	12	gift	gift	NOUN
ftr-423	1020	13	tax	tax	NOUN
ftr-423	1020	14	rules	rule	NOUN
ftr-423	1020	15	makes	make	VERB
ftr-423	1020	16	a	a	DET
ftr-423	1020	17	theoretical	theoretical	ADJ
ftr-423	1020	18	claim	claim	NOUN
ftr-423	1020	19	,	,	PUNCT
ftr-423	1020	20	too	too	ADV
ftr-423	1020	21	.	.	PUNCT
ftr-423	1021	1	it	it	PRON
ftr-423	1021	2	demands	demand	VERB
ftr-423	1021	3	consistency	consistency	NOUN
ftr-423	1021	4	in	in	ADP
ftr-423	1021	5	tax	tax	NOUN
ftr-423	1021	6	jurisprudence	jurisprudence	NOUN
ftr-423	1021	7	.	.	PUNCT
ftr-423	1022	1	the	the	DET
ftr-423	1022	2	1948	1948	NUM
ftr-423	1022	3	tax	tax	NOUN
ftr-423	1022	4	rules	rule	NOUN
ftr-423	1022	5	established	establish	VERB
ftr-423	1022	6	a	a	DET
ftr-423	1022	7	framework	framework	NOUN
ftr-423	1022	8	in	in	ADP
ftr-423	1022	9	which	which	PRON
ftr-423	1022	10	the	the	DET
ftr-423	1022	11	estate	estate	NOUN
ftr-423	1022	12	and	and	CCONJ
ftr-423	1022	13	gift	gift	NOUN
ftr-423	1022	14	taxation	taxation	NOUN
ftr-423	1022	15	of	of	ADP
ftr-423	1022	16	marital	marital	ADJ
ftr-423	1022	17	transfers	transfer	NOUN
ftr-423	1022	18	followed	follow	VERB
ftr-423	1022	19	from	from	ADP
ftr-423	1022	20	the	the	DET
ftr-423	1022	21	economic	economic	ADJ
ftr-423	1022	22	substance	substance	NOUN
ftr-423	1022	23	of	of	ADP
ftr-423	1022	24	the	the	DET
ftr-423	1022	25	transferee	transferee	PROPN
ftr-423	1022	26	spouse	spouse	NOUN
ftr-423	1022	27	’s	’s	PART
ftr-423	1022	28	property	property	NOUN
ftr-423	1022	29	rights.173	rights.173	NOUN
ftr-423	1022	30	only	only	ADV
ftr-423	1022	31	outright	outright	ADJ
ftr-423	1022	32	ownership	ownership	NOUN
ftr-423	1022	33	or	or	CCONJ
ftr-423	1022	34	its	its	PRON
ftr-423	1022	35	very	very	ADV
ftr-423	1022	36	near	near	ADP
ftr-423	1022	37	equivalent	equivalent	ADJ
ftr-423	1022	38	qualified	qualified	ADJ
ftr-423	1022	39	for	for	ADP
ftr-423	1022	40	the	the	DET
ftr-423	1022	41	marital	marital	ADJ
ftr-423	1022	42	deduction	deduction	NOUN
ftr-423	1022	43	in	in	ADP
ftr-423	1022	44	1948	1948	NUM
ftr-423	1022	45	.	.	PUNCT
ftr-423	1023	1	the	the	DET
ftr-423	1023	2	current	current	ADJ
ftr-423	1023	3	tax	tax	NOUN
ftr-423	1023	4	system	system	NOUN
ftr-423	1023	5	should	should	AUX
ftr-423	1023	6	take	take	VERB
ftr-423	1023	7	the	the	DET
ftr-423	1023	8	same	same	ADJ
ftr-423	1023	9	approach	approach	NOUN
ftr-423	1023	10	.	.	PUNCT
ftr-423	1024	1	the	the	DET
ftr-423	1024	2	one	one	NUM
ftr-423	1024	3	flesh	flesh	NOUN
ftr-423	1024	4	,	,	PUNCT
ftr-423	1024	5	one	one	NUM
ftr-423	1024	6	taxpayer	taxpayer	NOUN
ftr-423	1024	7	system	system	NOUN
ftr-423	1024	8	of	of	ADP
ftr-423	1024	9	wealth	wealth	NOUN
ftr-423	1024	10	transfer	transfer	NOUN
ftr-423	1024	11	taxation	taxation	NOUN
ftr-423	1024	12	is	be	AUX
ftr-423	1024	13	pernicious	pernicious	ADJ
ftr-423	1024	14	because	because	SCONJ
ftr-423	1024	15	it	it	PRON
ftr-423	1024	16	emphasizes	emphasize	VERB
ftr-423	1024	17	the	the	DET
ftr-423	1024	18	marital	marital	ADJ
ftr-423	1024	19	unit	unit	NOUN
ftr-423	1024	20	over	over	ADP
ftr-423	1024	21	an	an	DET
ftr-423	1024	22	individual	individual	NOUN
ftr-423	1024	23	’s	’s	PART
ftr-423	1024	24	legal	legal	ADJ
ftr-423	1024	25	personhood	personhood	NOUN
ftr-423	1024	26	.	.	PUNCT
ftr-423	1025	1	traditionally	traditionally	ADV
ftr-423	1025	2	feminist	feminist	ADJ
ftr-423	1025	3	activists	activist	NOUN
ftr-423	1025	4	and	and	CCONJ
ftr-423	1025	5	scholars	scholar	NOUN
ftr-423	1025	6	have	have	AUX
ftr-423	1025	7	criticized	criticize	VERB
ftr-423	1025	8	aspects	aspect	NOUN
ftr-423	1025	9	of	of	ADP
ftr-423	1025	10	marriage	marriage	NOUN
ftr-423	1025	11	and	and	CCONJ
ftr-423	1025	12	the	the	DET
ftr-423	1025	13	family	family	NOUN
ftr-423	1025	14	that	that	PRON
ftr-423	1025	15	tend	tend	VERB
ftr-423	1025	16	to	to	PART
ftr-423	1025	17	de	de	VERB
ftr-423	1025	18	-	-	VERB
ftr-423	1025	19	emphasize	emphasize	VERB
ftr-423	1025	20	a	a	DET
ftr-423	1025	21	woman	woman	NOUN
ftr-423	1025	22	’s	’s	PART
ftr-423	1025	23	790	790	NUM
ftr-423	1025	24	florida	florida	PROPN
ftr-423	1025	25	tax	tax	NOUN
ftr-423	1025	26	review	review	NOUN
ftr-423	1026	1	[	[	X
ftr-423	1026	2	vol	vol	NOUN
ftr-423	1026	3	.	.	PUNCT
ftr-423	1026	4	6:8	6:8	NUM
ftr-423	1026	5	174	174	NUM
ftr-423	1026	6	.	.	PUNCT
ftr-423	1027	1	in	in	ADP
ftr-423	1027	2	connection	connection	NOUN
ftr-423	1027	3	with	with	ADP
ftr-423	1027	4	her	her	PRON
ftr-423	1027	5	1855	1855	NUM
ftr-423	1027	6	marriage	marriage	NOUN
ftr-423	1027	7	to	to	ADP
ftr-423	1027	8	henry	henry	PROPN
ftr-423	1027	9	blackwell	blackwell	PROPN
ftr-423	1027	10	,	,	PUNCT
ftr-423	1027	11	antislavery	antislavery	NOUN
ftr-423	1027	12	and	and	CCONJ
ftr-423	1027	13	women	woman	NOUN
ftr-423	1027	14	’s	’s	PART
ftr-423	1027	15	rights	right	NOUN
ftr-423	1027	16	advocate	advocate	NOUN
ftr-423	1027	17	lucy	lucy	PROPN
ftr-423	1027	18	stone	stone	PROPN
ftr-423	1027	19	insisted	insist	VERB
ftr-423	1027	20	that	that	SCONJ
ftr-423	1027	21	“	"	PUNCT
ftr-423	1027	22	[	[	X
ftr-423	1027	23	a	a	X
ftr-423	1027	24	]	]	X
ftr-423	1027	25	wife	wife	NOUN
ftr-423	1027	26	should	should	AUX
ftr-423	1027	27	no	no	ADV
ftr-423	1027	28	more	more	ADV
ftr-423	1027	29	take	take	VERB
ftr-423	1027	30	her	her	PRON
ftr-423	1027	31	husband	husband	NOUN
ftr-423	1027	32	’s	’s	PART
ftr-423	1027	33	name	name	NOUN
ftr-423	1027	34	than	than	SCONJ
ftr-423	1027	35	he	he	PRON
ftr-423	1027	36	should	should	AUX
ftr-423	1027	37	hers	hers	PRON
ftr-423	1027	38	.	.	PUNCT
ftr-423	1028	1	my	my	PRON
ftr-423	1028	2	name	name	NOUN
ftr-423	1028	3	is	be	AUX
ftr-423	1028	4	my	my	PRON
ftr-423	1028	5	identity	identity	NOUN
ftr-423	1028	6	and	and	CCONJ
ftr-423	1028	7	must	must	AUX
ftr-423	1028	8	not	not	PART
ftr-423	1028	9	be	be	AUX
ftr-423	1028	10	lost	lose	VERB
ftr-423	1028	11	.	.	PUNCT
ftr-423	1028	12	”	"	PUNCT
ftr-423	1029	1	as	as	ADP
ftr-423	1029	2	part	part	NOUN
ftr-423	1029	3	of	of	ADP
ftr-423	1029	4	the	the	DET
ftr-423	1029	5	larger	large	ADJ
ftr-423	1029	6	campaign	campaign	NOUN
ftr-423	1029	7	for	for	ADP
ftr-423	1029	8	women	woman	NOUN
ftr-423	1029	9	’s	’s	PART
ftr-423	1029	10	rights	right	NOUN
ftr-423	1029	11	,	,	PUNCT
ftr-423	1029	12	activists	activist	NOUN
ftr-423	1029	13	brought	bring	VERB
ftr-423	1029	14	litigation	litigation	NOUN
ftr-423	1029	15	in	in	ADP
ftr-423	1029	16	1881	1881	NUM
ftr-423	1029	17	to	to	PART
ftr-423	1029	18	guarantee	guarantee	VERB
ftr-423	1029	19	the	the	DET
ftr-423	1029	20	“	"	PUNCT
ftr-423	1029	21	right	right	NOUN
ftr-423	1029	22	of	of	ADP
ftr-423	1029	23	married	married	ADJ
ftr-423	1029	24	women	woman	NOUN
ftr-423	1029	25	to	to	PART
ftr-423	1029	26	use	use	VERB
ftr-423	1029	27	their	their	PRON
ftr-423	1029	28	own	own	ADJ
ftr-423	1029	29	surnames	surname	NOUN
ftr-423	1029	30	with	with	ADP
ftr-423	1029	31	state	state	NOUN
ftr-423	1029	32	and	and	CCONJ
ftr-423	1029	33	federal	federal	ADJ
ftr-423	1029	34	agencies	agency	NOUN
ftr-423	1029	35	.	.	PUNCT
ftr-423	1029	36	”	"	PUNCT
ftr-423	1030	1	omi	omi	ADP
ftr-423	1030	2	morgenstern	morgenstern	PROPN
ftr-423	1030	3	leissner	leissner	PROPN
ftr-423	1030	4	,	,	PUNCT
ftr-423	1030	5	the	the	DET
ftr-423	1030	6	name	name	NOUN
ftr-423	1030	7	of	of	ADP
ftr-423	1030	8	the	the	DET
ftr-423	1030	9	maiden	maiden	NOUN
ftr-423	1030	10	,	,	PUNCT
ftr-423	1030	11	12	12	NUM
ftr-423	1030	12	wis	wis	NOUN
ftr-423	1030	13	.	.	PUNCT
ftr-423	1031	1	women	women	PROPN
ftr-423	1031	2	’s	’s	PART
ftr-423	1031	3	l.j	l.j	PROPN
ftr-423	1031	4	.	.	PROPN
ftr-423	1031	5	253	253	NUM
ftr-423	1031	6	,	,	PUNCT
ftr-423	1031	7	255	255	NUM
ftr-423	1031	8	(	(	PUNCT
ftr-423	1031	9	1997	1997	NUM
ftr-423	1031	10	)	)	PUNCT
ftr-423	1031	11	.	.	PUNCT
ftr-423	1032	1	175	175	NUM
ftr-423	1032	2	.	.	PUNCT
ftr-423	1033	1	see	see	VERB
ftr-423	1033	2	,	,	PUNCT
ftr-423	1033	3	e	e	PROPN
ftr-423	1033	4	.g	.g	PROPN
ftr-423	1033	5	.	.	PUNCT
ftr-423	1034	1	,	,	PUNCT
ftr-423	1034	2	1	1	NUM
ftr-423	1034	3	forbush	forbush	NOUN
ftr-423	1034	4	v.	v.	ADP
ftr-423	1034	5	wallace	wallace	PROPN
ftr-423	1034	6	,	,	PUNCT
ftr-423	1034	7	341	341	NUM
ftr-423	1034	8	f	f	NOUN
ftr-423	1034	9	.	.	PUNCT
ftr-423	1035	1	supp	supp	PROPN
ftr-423	1035	2	.	.	PUNCT
ftr-423	1036	1	217	217	NUM
ftr-423	1036	2	(	(	PUNCT
ftr-423	1036	3	m	m	VERB
ftr-423	1036	4	.d	.d	ADJ
ftr-423	1036	5	.	.	PUNCT
ftr-423	1037	1	ala	ala	PROPN
ftr-423	1037	2	.	.	PROPN
ftr-423	1037	3	1971	1971	NUM
ftr-423	1037	4	)	)	PUNCT
ftr-423	1037	5	(	(	PUNCT
ftr-423	1037	6	unsuccessful	unsuccessful	ADJ
ftr-423	1037	7	litigation	litigation	NOUN
ftr-423	1037	8	challenging	challenge	VERB
ftr-423	1037	9	requirement	requirement	NOUN
ftr-423	1037	10	that	that	SCONJ
ftr-423	1037	11	a	a	DET
ftr-423	1037	12	married	married	ADJ
ftr-423	1037	13	woman	woman	NOUN
ftr-423	1037	14	use	use	VERB
ftr-423	1037	15	her	her	PRON
ftr-423	1037	16	husband	husband	NOUN
ftr-423	1037	17	’s	’s	PART
ftr-423	1037	18	surname	surname	NOUN
ftr-423	1037	19	on	on	ADP
ftr-423	1037	20	state	state	NOUN
ftr-423	1037	21	driver	driver	NOUN
ftr-423	1037	22	’s	’s	PART
ftr-423	1037	23	license	license	NOUN
ftr-423	1037	24	)	)	PUNCT
ftr-423	1037	25	.	.	PUNCT
ftr-423	1038	1	176	176	NUM
ftr-423	1038	2	.	.	PUNCT
ftr-423	1039	1	see	see	VERB
ftr-423	1039	2	,	,	PUNCT
ftr-423	1039	3	e.g.	e.g.	ADV
ftr-423	1039	4	,	,	PUNCT
ftr-423	1039	5	29	29	NUM
ftr-423	1039	6	u.s.c	u.s.c	ADJ
ftr-423	1039	7	.	.	PUNCT
ftr-423	1040	1	§	§	PROPN
ftr-423	1040	2	206(d	206(d	PROPN
ftr-423	1040	3	)	)	PUNCT
ftr-423	1040	4	(	(	PUNCT
ftr-423	1040	5	1994	1994	NUM
ftr-423	1040	6	)	)	PUNCT
ftr-423	1040	7	(	(	PUNCT
ftr-423	1040	8	equal	equal	ADJ
ftr-423	1040	9	pay	pay	NOUN
ftr-423	1040	10	act	act	NOUN
ftr-423	1040	11	of	of	ADP
ftr-423	1040	12	1963	1963	NUM
ftr-423	1040	13	)	)	PUNCT
ftr-423	1040	14	;	;	PUNCT
ftr-423	1040	15	42	42	NUM
ftr-423	1040	16	u.s.c	u.s.c	ADJ
ftr-423	1040	17	.	.	PUNCT
ftr-423	1041	1	§	§	PROPN
ftr-423	1041	2	2000e	2000e	NUM
ftr-423	1041	3	(	(	PUNCT
ftr-423	1041	4	1994	1994	NUM
ftr-423	1041	5	)	)	PUNCT
ftr-423	1041	6	(	(	PUNCT
ftr-423	1041	7	t	t	NOUN
ftr-423	1041	8	itle	itle	VERB
ftr-423	1041	9	vii	vii	PROPN
ftr-423	1041	10	of	of	ADP
ftr-423	1041	11	civil	civil	ADJ
ftr-423	1041	12	rights	right	NOUN
ftr-423	1041	13	act	act	NOUN
ftr-423	1041	14	of	of	ADP
ftr-423	1041	15	1964	1964	NUM
ftr-423	1041	16	)	)	PUNCT
ftr-423	1041	17	.	.	PUNCT
ftr-423	1042	1	177	177	NUM
ftr-423	1042	2	.	.	PUNCT
ftr-423	1043	1	see	see	VERB
ftr-423	1043	2	,	,	PUNCT
ftr-423	1043	3	e.g.	e.g.	ADV
ftr-423	1043	4	,	,	PUNCT
ftr-423	1043	5	planned	planned	ADJ
ftr-423	1043	6	parenthood	parenthood	NOUN
ftr-423	1043	7	v.	v.	ADP
ftr-423	1043	8	danforth	danforth	PROPN
ftr-423	1043	9	,	,	PUNCT
ftr-423	1043	10	428	428	NUM
ftr-423	1043	11	u.s	u.s	PROPN
ftr-423	1043	12	.	.	PROPN
ftr-423	1043	13	52	52	NUM
ftr-423	1043	14	(	(	PUNCT
ftr-423	1043	15	1976	1976	NUM
ftr-423	1043	16	)	)	PUNCT
ftr-423	1043	17	(	(	PUNCT
ftr-423	1043	18	invalidating	invalidate	VERB
ftr-423	1043	19	missouri	missouri	PROPN
ftr-423	1043	20	law	law	PROPN
ftr-423	1043	21	requiring	require	VERB
ftr-423	1043	22	spousal	spousal	NOUN
ftr-423	1043	23	consent	consent	NOUN
ftr-423	1043	24	to	to	ADP
ftr-423	1043	25	abortion	abortion	NOUN
ftr-423	1043	26	)	)	PUNCT
ftr-423	1043	27	.	.	PUNCT
ftr-423	1044	1	178	178	NUM
ftr-423	1044	2	.	.	PUNCT
ftr-423	1045	1	patricia	patricia	PROPN
ftr-423	1045	2	j.	j.	PROPN
ftr-423	1045	3	williams	williams	PROPN
ftr-423	1045	4	,	,	PUNCT
ftr-423	1045	5	the	the	DET
ftr-423	1045	6	alchemy	alchemy	NOUN
ftr-423	1045	7	of	of	ADP
ftr-423	1045	8	race	race	NOUN
ftr-423	1045	9	and	and	CCONJ
ftr-423	1045	10	rights	right	NOUN
ftr-423	1045	11	146	146	NUM
ftr-423	1045	12	-	-	SYM
ftr-423	1045	13	47	47	NUM
ftr-423	1045	14	(	(	PUNCT
ftr-423	1045	15	1991	1991	NUM
ftr-423	1045	16	)	)	PUNCT
ftr-423	1045	17	.	.	PUNCT
ftr-423	1046	1	179	179	NUM
ftr-423	1046	2	.	.	PUNCT
ftr-423	1047	1	i	i	PRON
ftr-423	1047	2	d.	d.	PROPN
ftr-423	1047	3	at	at	ADP
ftr-423	1047	4	147	147	NUM
ftr-423	1047	5	.	.	PUNCT
ftr-423	1048	1	180	180	NUM
ftr-423	1048	2	.	.	PUNCT
ftr-423	1049	1	i	i	PRON
ftr-423	1049	2	d.	d.	PROPN
ftr-423	1049	3	at	at	ADP
ftr-423	1049	4	148	148	NUM
ftr-423	1049	5	.	.	PUNCT
ftr-423	1050	1	individuality.174	individuality.174	ADJ
ftr-423	1050	2	feminists	feminist	NOUN
ftr-423	1050	3	have	have	AUX
ftr-423	1050	4	insisted	insist	VERB
ftr-423	1050	5	on	on	ADP
ftr-423	1050	6	a	a	DET
ftr-423	1050	7	woman	woman	NOUN
ftr-423	1050	8	’s	’s	PART
ftr-423	1050	9	right	right	NOUN
ftr-423	1050	10	to	to	PART
ftr-423	1050	11	retain	retain	VERB
ftr-423	1050	12	her	her	PRON
ftr-423	1050	13	birth	birth	NOUN
ftr-423	1050	14	name	name	NOUN
ftr-423	1050	15	after	after	SCONJ
ftr-423	1050	16	marriage,175	marriage,175	PROPN
ftr-423	1050	17	to	to	PART
ftr-423	1050	18	be	be	AUX
ftr-423	1050	19	free	free	ADJ
ftr-423	1050	20	from	from	ADP
ftr-423	1050	21	discrimination	discrimination	NOUN
ftr-423	1050	22	in	in	ADP
ftr-423	1050	23	employment,176	employment,176	NOUN
ftr-423	1050	24	and	and	CCONJ
ftr-423	1050	25	to	to	PART
ftr-423	1050	26	make	make	VERB
ftr-423	1050	27	decisions	decision	NOUN
ftr-423	1050	28	about	about	ADP
ftr-423	1050	29	her	her	PRON
ftr-423	1050	30	own	own	ADJ
ftr-423	1050	31	health	health	NOUN
ftr-423	1050	32	and	and	CCONJ
ftr-423	1050	33	well	well	ADV
ftr-423	1050	34	-	-	PUNCT
ftr-423	1050	35	being.177	being.177	VERB
ftr-423	1050	36	the	the	DET
ftr-423	1050	37	tax	tax	NOUN
ftr-423	1050	38	law	law	NOUN
ftr-423	1050	39	may	may	AUX
ftr-423	1050	40	be	be	AUX
ftr-423	1050	41	gender	gender	NOUN
ftr-423	1050	42	neutral	neutral	ADJ
ftr-423	1050	43	,	,	PUNCT
ftr-423	1050	44	but	but	CCONJ
ftr-423	1050	45	it	it	PRON
ftr-423	1050	46	submerges	submerge	VERB
ftr-423	1050	47	each	each	DET
ftr-423	1050	48	spouse	spouse	NOUN
ftr-423	1050	49	’s	’s	PART
ftr-423	1050	50	individual	individual	ADJ
ftr-423	1050	51	identity	identity	NOUN
ftr-423	1050	52	in	in	ADP
ftr-423	1050	53	the	the	DET
ftr-423	1050	54	couple	couple	NOUN
ftr-423	1050	55	and	and	CCONJ
ftr-423	1050	56	should	should	AUX
ftr-423	1050	57	be	be	AUX
ftr-423	1050	58	subject	subject	ADJ
ftr-423	1050	59	to	to	ADP
ftr-423	1050	60	great	great	ADJ
ftr-423	1050	61	scrutiny	scrutiny	NOUN
ftr-423	1050	62	.	.	PUNCT
ftr-423	1051	1	many	many	ADJ
ftr-423	1051	2	commentators	commentator	NOUN
ftr-423	1051	3	have	have	AUX
ftr-423	1051	4	explored	explore	VERB
ftr-423	1051	5	the	the	DET
ftr-423	1051	6	law	law	NOUN
ftr-423	1051	7	’s	’s	PART
ftr-423	1051	8	role	role	NOUN
ftr-423	1051	9	in	in	ADP
ftr-423	1051	10	conferring	confer	VERB
ftr-423	1051	11	privilege	privilege	NOUN
ftr-423	1051	12	and	and	CCONJ
ftr-423	1051	13	status	status	NOUN
ftr-423	1051	14	.	.	PUNCT
ftr-423	1052	1	professor	professor	NOUN
ftr-423	1052	2	patricia	patricia	PROPN
ftr-423	1052	3	williams	williams	PROPN
ftr-423	1052	4	has	have	AUX
ftr-423	1052	5	described	describe	VERB
ftr-423	1052	6	the	the	DET
ftr-423	1052	7	experiences	experience	NOUN
ftr-423	1052	8	she	she	PRON
ftr-423	1052	9	and	and	CCONJ
ftr-423	1052	10	a	a	DET
ftr-423	1052	11	colleague	colleague	NOUN
ftr-423	1052	12	had	have	VERB
ftr-423	1052	13	in	in	ADP
ftr-423	1052	14	searching	search	VERB
ftr-423	1052	15	separately	separately	ADV
ftr-423	1052	16	for	for	ADP
ftr-423	1052	17	an	an	DET
ftr-423	1052	18	apartment	apartment	NOUN
ftr-423	1052	19	in	in	ADP
ftr-423	1052	20	a	a	DET
ftr-423	1052	21	new	new	ADJ
ftr-423	1052	22	city.178	city.178	NOUN
ftr-423	1052	23	when	when	SCONJ
ftr-423	1052	24	peter	peter	PROPN
ftr-423	1052	25	,	,	PUNCT
ftr-423	1052	26	her	her	PRON
ftr-423	1052	27	white	white	ADJ
ftr-423	1052	28	male	male	ADJ
ftr-423	1052	29	colleague	colleague	NOUN
ftr-423	1052	30	,	,	PUNCT
ftr-423	1052	31	finds	find	VERB
ftr-423	1052	32	an	an	DET
ftr-423	1052	33	apartment	apartment	NOUN
ftr-423	1052	34	for	for	ADP
ftr-423	1052	35	himself	himself	PRON
ftr-423	1052	36	,	,	PUNCT
ftr-423	1052	37	he	he	PRON
ftr-423	1052	38	concluded	conclude	VERB
ftr-423	1052	39	the	the	DET
ftr-423	1052	40	transaction	transaction	NOUN
ftr-423	1052	41	with	with	ADP
ftr-423	1052	42	a	a	DET
ftr-423	1052	43	handshake	handshake	NOUN
ftr-423	1052	44	and	and	CCONJ
ftr-423	1052	45	a	a	DET
ftr-423	1052	46	large	large	ADJ
ftr-423	1052	47	cash	cash	NOUN
ftr-423	1052	48	deposit	deposit	NOUN
ftr-423	1052	49	.	.	PUNCT
ftr-423	1053	1	in	in	ADP
ftr-423	1053	2	contrast	contrast	NOUN
ftr-423	1053	3	,	,	PUNCT
ftr-423	1053	4	williams	williams	PROPN
ftr-423	1053	5	,	,	PUNCT
ftr-423	1053	6	who	who	PRON
ftr-423	1053	7	is	be	AUX
ftr-423	1053	8	african	african	ADJ
ftr-423	1053	9	-	-	PUNCT
ftr-423	1053	10	american	american	ADJ
ftr-423	1053	11	,	,	PUNCT
ftr-423	1053	12	signed	sign	VERB
ftr-423	1053	13	a	a	DET
ftr-423	1053	14	detailed	detail	VERB
ftr-423	1053	15	written	write	VERB
ftr-423	1053	16	agreement	agreement	NOUN
ftr-423	1053	17	with	with	ADP
ftr-423	1053	18	her	her	PRON
ftr-423	1053	19	new	new	ADJ
ftr-423	1053	20	landlord	landlord	NOUN
ftr-423	1053	21	:	:	PUNCT
ftr-423	1053	22	in	in	ADP
ftr-423	1053	23	my	my	PRON
ftr-423	1053	24	rush	rush	NOUN
ftr-423	1053	25	to	to	PART
ftr-423	1053	26	show	show	VERB
ftr-423	1053	27	good	good	ADJ
ftr-423	1053	28	faith	faith	NOUN
ftr-423	1053	29	and	and	CCONJ
ftr-423	1053	30	trustworthiness	trustworthiness	NOUN
ftr-423	1053	31	,	,	PUNCT
ftr-423	1053	32	i	i	PRON
ftr-423	1053	33	signed	sign	VERB
ftr-423	1053	34	a	a	DET
ftr-423	1053	35	detailed	detailed	ADJ
ftr-423	1053	36	,	,	PUNCT
ftr-423	1053	37	lengthily	lengthily	ADV
ftr-423	1053	38	negotiated	negotiate	VERB
ftr-423	1053	39	,	,	PUNCT
ftr-423	1053	40	finely	finely	ADV
ftr-423	1053	41	printed	print	VERB
ftr-423	1053	42	lease	lease	NOUN
ftr-423	1053	43	firmly	firmly	ADV
ftr-423	1053	44	establishing	establish	VERB
ftr-423	1053	45	me	i	PRON
ftr-423	1053	46	as	as	ADP
ftr-423	1053	47	the	the	DET
ftr-423	1053	48	ideal	ideal	ADJ
ftr-423	1053	49	arm’s	arm’s	NUM
ftr-423	1053	50	-	-	PUNCT
ftr-423	1053	51	length	length	NOUN
ftr-423	1053	52	transactor	transactor	NOUN
ftr-423	1053	53	.	.	PUNCT
ftr-423	1053	54	.	.	PUNCT
ftr-423	1053	55	.	.	PUNCT
ftr-423	1053	56	.	.	PUNCT
ftr-423	1054	1	[	[	X
ftr-423	1054	2	peter	peter	PROPN
ftr-423	1054	3	and	and	CCONJ
ftr-423	1054	4	i	i	PRON
ftr-423	1054	5	]	]	PUNCT
ftr-423	1054	6	could	could	AUX
ftr-423	1054	7	not	not	PART
ftr-423	1054	8	reconcile	reconcile	VERB
ftr-423	1054	9	our	our	PRON
ftr-423	1054	10	very	very	ADV
ftr-423	1054	11	different	different	ADJ
ftr-423	1054	12	relations	relation	NOUN
ftr-423	1054	13	to	to	ADP
ftr-423	1054	14	the	the	DET
ftr-423	1054	15	tonalities	tonality	NOUN
ftr-423	1054	16	of	of	ADP
ftr-423	1054	17	law	law	NOUN
ftr-423	1054	18	.	.	PUNCT
ftr-423	1055	1	peter	peter	PROPN
ftr-423	1055	2	,	,	PUNCT
ftr-423	1055	3	for	for	ADP
ftr-423	1055	4	example	example	NOUN
ftr-423	1055	5	,	,	PUNCT
ftr-423	1055	6	appeared	appear	VERB
ftr-423	1055	7	to	to	PART
ftr-423	1055	8	be	be	AUX
ftr-423	1055	9	extremely	extremely	ADV
ftr-423	1055	10	self	self	NOUN
ftr-423	1055	11	-	-	PUNCT
ftr-423	1055	12	conscious	conscious	ADJ
ftr-423	1055	13	of	of	ADP
ftr-423	1055	14	his	his	PRON
ftr-423	1055	15	power	power	NOUN
ftr-423	1055	16	potential	potential	NOUN
ftr-423	1055	17	(	(	PUNCT
ftr-423	1055	18	either	either	CCONJ
ftr-423	1055	19	real	real	ADJ
ftr-423	1055	20	or	or	CCONJ
ftr-423	1055	21	imagistic	imagistic	ADJ
ftr-423	1055	22	)	)	PUNCT
ftr-423	1055	23	as	as	ADP
ftr-423	1055	24	white	white	ADJ
ftr-423	1055	25	or	or	CCONJ
ftr-423	1055	26	male	male	ADJ
ftr-423	1055	27	or	or	CCONJ
ftr-423	1055	28	lawyer	lawyer	NOUN
ftr-423	1055	29	authority	authority	NOUN
ftr-423	1055	30	figure	figure	NOUN
ftr-423	1055	31	.	.	PUNCT
ftr-423	1056	1	he	he	PRON
ftr-423	1056	2	seemed	seem	VERB
ftr-423	1056	3	,	,	PUNCT
ftr-423	1056	4	therefore	therefore	ADV
ftr-423	1056	5	,	,	PUNCT
ftr-423	1056	6	to	to	PART
ftr-423	1056	7	go	go	VERB
ftr-423	1056	8	to	to	ADP
ftr-423	1056	9	some	some	DET
ftr-423	1056	10	lengths	length	NOUN
ftr-423	1056	11	to	to	PART
ftr-423	1056	12	overcome	overcome	VERB
ftr-423	1056	13	the	the	DET
ftr-423	1056	14	wall	wall	NOUN
ftr-423	1056	15	that	that	DET
ftr-423	1056	16	image	image	NOUN
ftr-423	1056	17	might	might	AUX
ftr-423	1056	18	impose	impose	VERB
ftr-423	1056	19	.	.	PUNCT
ftr-423	1056	20	.	.	PUNCT
ftr-423	1056	21	.	.	PUNCT
ftr-423	1056	22	.	.	PUNCT
ftr-423	1057	1	on	on	ADP
ftr-423	1057	2	the	the	DET
ftr-423	1057	3	other	other	ADJ
ftr-423	1057	4	hand	hand	NOUN
ftr-423	1057	5	,	,	PUNCT
ftr-423	1057	6	i	i	PRON
ftr-423	1057	7	was	be	AUX
ftr-423	1057	8	raised	raise	VERB
ftr-423	1057	9	to	to	PART
ftr-423	1057	10	be	be	AUX
ftr-423	1057	11	acutely	acutely	ADV
ftr-423	1057	12	conscious	conscious	ADJ
ftr-423	1057	13	of	of	ADP
ftr-423	1057	14	the	the	DET
ftr-423	1057	15	likelihood	likelihood	NOUN
ftr-423	1057	16	that	that	SCONJ
ftr-423	1057	17	no	no	ADV
ftr-423	1057	18	matter	matter	ADV
ftr-423	1057	19	what	what	DET
ftr-423	1057	20	degree	degree	NOUN
ftr-423	1057	21	of	of	ADP
ftr-423	1057	22	professional	professional	ADJ
ftr-423	1057	23	i	i	PRON
ftr-423	1057	24	am	be	AUX
ftr-423	1057	25	,	,	PUNCT
ftr-423	1057	26	people	people	NOUN
ftr-423	1057	27	will	will	AUX
ftr-423	1057	28	greet	greet	VERB
ftr-423	1057	29	and	and	CCONJ
ftr-423	1057	30	dismiss	dismiss	VERB
ftr-423	1057	31	my	my	PRON
ftr-423	1057	32	black	black	ADJ
ftr-423	1057	33	femaleness	femaleness	NOUN
ftr-423	1057	34	as	as	ADP
ftr-423	1057	35	unreliable	unreliable	ADJ
ftr-423	1057	36	,	,	PUNCT
ftr-423	1057	37	untrustworthy	untrustworthy	ADJ
ftr-423	1057	38	,	,	PUNCT
ftr-423	1057	39	hostile	hostile	ADJ
ftr-423	1057	40	,	,	PUNCT
ftr-423	1057	41	angry	angry	ADJ
ftr-423	1057	42	,	,	PUNCT
ftr-423	1057	43	powerless	powerless	ADJ
ftr-423	1057	44	,	,	PUNCT
ftr-423	1057	45	irrational	irrational	ADJ
ftr-423	1057	46	,	,	PUNCT
ftr-423	1057	47	and	and	CCONJ
ftr-423	1057	48	probably	probably	ADV
ftr-423	1057	49	destitute	destitute	ADJ
ftr-423	1057	50	.	.	PUNCT
ftr-423	1057	51	.	.	PUNCT
ftr-423	1057	52	.	.	PUNCT
ftr-423	1057	53	.	.	PUNCT
ftr-423	1058	1	[	[	X
ftr-423	1058	2	t]o	t]o	NOUN
ftr-423	1058	3	show	show	VERB
ftr-423	1058	4	that	that	SCONJ
ftr-423	1058	5	i	i	PRON
ftr-423	1058	6	can	can	AUX
ftr-423	1058	7	speak	speak	VERB
ftr-423	1058	8	the	the	DET
ftr-423	1058	9	language	language	NOUN
ftr-423	1058	10	of	of	ADP
ftr-423	1058	11	lease	lease	NOUN
ftr-423	1058	12	is	be	AUX
ftr-423	1058	13	my	my	PRON
ftr-423	1058	14	way	way	NOUN
ftr-423	1058	15	of	of	ADP
ftr-423	1058	16	enhancing	enhance	VERB
ftr-423	1058	17	trust	trust	NOUN
ftr-423	1058	18	of	of	ADP
ftr-423	1058	19	me	i	PRON
ftr-423	1058	20	in	in	ADP
ftr-423	1058	21	my	my	PRON
ftr-423	1058	22	business	business	NOUN
ftr-423	1058	23	affairs.179	affairs.179	NOUN
ftr-423	1058	24	williams	williams	PROPN
ftr-423	1058	25	explained	explain	VERB
ftr-423	1058	26	her	she	PRON
ftr-423	1058	27	and	and	CCONJ
ftr-423	1058	28	peter	peter	PROPN
ftr-423	1058	29	’s	’s	PART
ftr-423	1058	30	different	different	ADJ
ftr-423	1058	31	approaches	approach	NOUN
ftr-423	1058	32	to	to	ADP
ftr-423	1058	33	law	law	NOUN
ftr-423	1058	34	as	as	ADP
ftr-423	1058	35	a	a	DET
ftr-423	1058	36	function	function	NOUN
ftr-423	1058	37	of	of	ADP
ftr-423	1058	38	experience	experience	NOUN
ftr-423	1058	39	:	:	PUNCT
ftr-423	1058	40	“	"	PUNCT
ftr-423	1058	41	on	on	ADP
ftr-423	1058	42	a	a	DET
ftr-423	1058	43	semantic	semantic	ADJ
ftr-423	1058	44	level	level	NOUN
ftr-423	1058	45	,	,	PUNCT
ftr-423	1058	46	peter	peter	PROPN
ftr-423	1058	47	’s	’s	PART
ftr-423	1058	48	language	language	NOUN
ftr-423	1058	49	of	of	ADP
ftr-423	1058	50	.	.	PUNCT
ftr-423	1058	51	.	.	PUNCT
ftr-423	1059	1	.	.	PUNCT
ftr-423	1060	1	informality	informality	NOUN
ftr-423	1060	2	.	.	PUNCT
ftr-423	1060	3	.	.	PUNCT
ftr-423	1061	1	.	.	PUNCT
ftr-423	1062	1	sounded	sound	VERB
ftr-423	1062	2	dangerously	dangerously	ADV
ftr-423	1062	3	like	like	ADP
ftr-423	1062	4	the	the	DET
ftr-423	1062	5	language	language	NOUN
ftr-423	1062	6	of	of	ADP
ftr-423	1062	7	oppression	oppression	NOUN
ftr-423	1062	8	to	to	ADP
ftr-423	1062	9	someone	someone	PRON
ftr-423	1062	10	like	like	ADP
ftr-423	1062	11	me	i	PRON
ftr-423	1062	12	who	who	PRON
ftr-423	1062	13	was	be	AUX
ftr-423	1062	14	looking	look	VERB
ftr-423	1062	15	for	for	ADP
ftr-423	1062	16	freedom	freedom	NOUN
ftr-423	1062	17	through	through	ADP
ftr-423	1062	18	the	the	DET
ftr-423	1062	19	establishment	establishment	NOUN
ftr-423	1062	20	of	of	ADP
ftr-423	1062	21	identity	identity	NOUN
ftr-423	1062	22	.	.	PUNCT
ftr-423	1062	23	.	.	PUNCT
ftr-423	1062	24	.	.	PUNCT
ftr-423	1063	1	.”180	.”180	PUNCT
ftr-423	1064	1	the	the	DET
ftr-423	1064	2	2004	2004	NUM
ftr-423	1064	3	one	one	NUM
ftr-423	1064	4	flesh	flesh	NOUN
ftr-423	1064	5	,	,	PUNCT
ftr-423	1064	6	two	two	NUM
ftr-423	1064	7	taxpayers	taxpayer	NOUN
ftr-423	1064	8	791	791	NUM
ftr-423	1064	9	181	181	NUM
ftr-423	1064	10	.	.	PUNCT
ftr-423	1065	1	see	see	VERB
ftr-423	1065	2	i	i	PRON
ftr-423	1065	3	d.	d.	PROPN
ftr-423	1065	4	182	182	NUM
ftr-423	1065	5	.	.	PUNCT
ftr-423	1066	1	i	i	PRON
ftr-423	1066	2	d.	d.	PROPN
ftr-423	1066	3	183	183	NUM
ftr-423	1066	4	.	.	PUNCT
ftr-423	1067	1	see	see	VERB
ftr-423	1067	2	discussion	discussion	NOUN
ftr-423	1067	3	supra	supra	PROPN
ftr-423	1067	4	part	part	PROPN
ftr-423	1067	5	iii.a	iii.a	PROPN
ftr-423	1067	6	.	.	PROPN
ftr-423	1068	1	184	184	NUM
ftr-423	1068	2	.	.	PUNCT
ftr-423	1069	1	women	woman	NOUN
ftr-423	1069	2	were	be	AUX
ftr-423	1069	3	not	not	PART
ftr-423	1069	4	permitted	permit	VERB
ftr-423	1069	5	to	to	PART
ftr-423	1069	6	vote	vote	VERB
ftr-423	1069	7	in	in	ADP
ftr-423	1069	8	national	national	ADJ
ftr-423	1069	9	elections	election	NOUN
ftr-423	1069	10	,	,	PUNCT
ftr-423	1069	11	for	for	ADP
ftr-423	1069	12	example	example	NOUN
ftr-423	1069	13	,	,	PUNCT
ftr-423	1069	14	until	until	ADP
ftr-423	1069	15	1920	1920	NUM
ftr-423	1069	16	.	.	PUNCT
ftr-423	1070	1	see	see	VERB
ftr-423	1070	2	,	,	PUNCT
ftr-423	1070	3	e.g.	e.g.	ADV
ftr-423	1070	4	,	,	PUNCT
ftr-423	1070	5	u.s	u.s	PROPN
ftr-423	1070	6	.	.	PROPN
ftr-423	1070	7	const	const	PROPN
ftr-423	1070	8	.	.	PUNCT
ftr-423	1071	1	amend	amend	PROPN
ftr-423	1071	2	.	.	PUNCT
ftr-423	1072	1	xix	xix	PROPN
ftr-423	1072	2	§	§	PROPN
ftr-423	1072	3	1	1	NUM
ftr-423	1072	4	(	(	PUNCT
ftr-423	1072	5	“	"	PUNCT
ftr-423	1072	6	the	the	DET
ftr-423	1072	7	right	right	NOUN
ftr-423	1072	8	of	of	ADP
ftr-423	1072	9	citizens	citizen	NOUN
ftr-423	1072	10	of	of	ADP
ftr-423	1072	11	the	the	DET
ftr-423	1072	12	united	united	PROPN
ftr-423	1072	13	states	states	PROPN
ftr-423	1072	14	to	to	PART
ftr-423	1072	15	vote	vote	VERB
ftr-423	1072	16	shall	shall	AUX
ftr-423	1072	17	not	not	PART
ftr-423	1072	18	be	be	AUX
ftr-423	1072	19	denied	deny	VERB
ftr-423	1072	20	or	or	CCONJ
ftr-423	1072	21	abridged	abridge	VERB
ftr-423	1072	22	by	by	ADP
ftr-423	1072	23	the	the	DET
ftr-423	1072	24	united	united	PROPN
ftr-423	1072	25	states	states	PROPN
ftr-423	1072	26	or	or	CCONJ
ftr-423	1072	27	by	by	ADP
ftr-423	1072	28	any	any	DET
ftr-423	1072	29	state	state	NOUN
ftr-423	1072	30	on	on	ADP
ftr-423	1072	31	account	account	NOUN
ftr-423	1072	32	of	of	ADP
ftr-423	1072	33	sex	sex	NOUN
ftr-423	1072	34	.	.	PUNCT
ftr-423	1072	35	”	"	PUNCT
ftr-423	1072	36	)	)	PUNCT
ftr-423	1072	37	;	;	PUNCT
ftr-423	1073	1	minor	minor	ADJ
ftr-423	1073	2	v.	v.	ADP
ftr-423	1073	3	happersett	happersett	PROPN
ftr-423	1073	4	,	,	PUNCT
ftr-423	1073	5	88	88	NUM
ftr-423	1073	6	u.s	u.s	PROPN
ftr-423	1073	7	.	.	PROPN
ftr-423	1073	8	(	(	PUNCT
ftr-423	1073	9	21	21	NUM
ftr-423	1073	10	wall	wall	NOUN
ftr-423	1073	11	.	.	PUNCT
ftr-423	1073	12	)	)	PUNCT
ftr-423	1073	13	162	162	NUM
ftr-423	1073	14	(	(	PUNCT
ftr-423	1073	15	1874	1874	NUM
ftr-423	1073	16	)	)	PUNCT
ftr-423	1073	17	(	(	PUNCT
ftr-423	1073	18	denying	deny	VERB
ftr-423	1073	19	women	woman	NOUN
ftr-423	1073	20	’s	’s	PART
ftr-423	1073	21	right	right	NOUN
ftr-423	1073	22	to	to	PART
ftr-423	1073	23	vote	vote	VERB
ftr-423	1073	24	)	)	PUNCT
ftr-423	1073	25	.	.	PUNCT
ftr-423	1074	1	for	for	ADP
ftr-423	1074	2	a	a	DET
ftr-423	1074	3	history	history	NOUN
ftr-423	1074	4	of	of	ADP
ftr-423	1074	5	the	the	DET
ftr-423	1074	6	woman	woman	NOUN
ftr-423	1074	7	suffrage	suffrage	NOUN
ftr-423	1074	8	movement	movement	NOUN
ftr-423	1074	9	,	,	PUNCT
ftr-423	1074	10	see	see	VERB
ftr-423	1074	11	generally	generally	ADV
ftr-423	1074	12	nancy	nancy	PROPN
ftr-423	1074	13	f.	f.	PROPN
ftr-423	1074	14	cott	cott	PROPN
ftr-423	1074	15	,	,	PUNCT
ftr-423	1074	16	the	the	DET
ftr-423	1074	17	grounding	grounding	NOUN
ftr-423	1074	18	of	of	ADP
ftr-423	1074	19	modern	modern	ADJ
ftr-423	1074	20	feminism	feminism	NOUN
ftr-423	1074	21	(	(	PUNCT
ftr-423	1074	22	1987	1987	NUM
ftr-423	1074	23	)	)	PUNCT
ftr-423	1074	24	;	;	PUNCT
ftr-423	1074	25	ellen	ellen	PROPN
ftr-423	1074	26	carol	carol	PROPN
ftr-423	1074	27	dubois	dubois	PROPN
ftr-423	1074	28	,	,	PUNCT
ftr-423	1074	29	feminism	feminism	NOUN
ftr-423	1074	30	and	and	CCONJ
ftr-423	1074	31	suffrage	suffrage	NOUN
ftr-423	1074	32	:	:	PUNCT
ftr-423	1074	33	the	the	DET
ftr-423	1074	34	emergence	emergence	NOUN
ftr-423	1074	35	of	of	ADP
ftr-423	1074	36	an	an	DET
ftr-423	1074	37	independent	independent	ADJ
ftr-423	1074	38	women	woman	NOUN
ftr-423	1074	39	’s	’s	PART
ftr-423	1074	40	movement	movement	NOUN
ftr-423	1074	41	in	in	ADP
ftr-423	1074	42	america	america	PROPN
ftr-423	1074	43	,	,	PUNCT
ftr-423	1074	44	1848	1848	NUM
ftr-423	1074	45	-	-	SYM
ftr-423	1074	46	1869	1869	NUM
ftr-423	1074	47	(	(	PUNCT
ftr-423	1074	48	1978	1978	NUM
ftr-423	1074	49	)	)	PUNCT
ftr-423	1074	50	;	;	PUNCT
ftr-423	1075	1	linda	linda	PROPN
ftr-423	1075	2	k.	k.	PROPN
ftr-423	1075	3	kerber	kerber	PROPN
ftr-423	1075	4	,	,	PUNCT
ftr-423	1075	5	no	no	DET
ftr-423	1075	6	constitutional	constitutional	ADJ
ftr-423	1075	7	right	right	NOUN
ftr-423	1075	8	to	to	PART
ftr-423	1075	9	be	be	AUX
ftr-423	1075	10	ladies	lady	NOUN
ftr-423	1075	11	:	:	PUNCT
ftr-423	1075	12	women	woman	NOUN
ftr-423	1075	13	and	and	CCONJ
ftr-423	1075	14	the	the	DET
ftr-423	1075	15	obligations	obligation	NOUN
ftr-423	1075	16	of	of	ADP
ftr-423	1075	17	citizenship	citizenship	NOUN
ftr-423	1075	18	(	(	PUNCT
ftr-423	1075	19	1998	1998	NUM
ftr-423	1075	20	)	)	PUNCT
ftr-423	1075	21	.	.	PUNCT
ftr-423	1076	1	185	185	NUM
ftr-423	1076	2	.	.	PUNCT
ftr-423	1077	1	see	see	VERB
ftr-423	1077	2	,	,	PUNCT
ftr-423	1077	3	e.g.	e.g.	ADV
ftr-423	1077	4	,	,	PUNCT
ftr-423	1077	5	hartog	hartog	PROPN
ftr-423	1077	6	,	,	PUNCT
ftr-423	1077	7	supra	supra	PROPN
ftr-423	1077	8	note	note	PROPN
ftr-423	1077	9	138	138	NUM
ftr-423	1077	10	,	,	PUNCT
ftr-423	1077	11	at	at	ADP
ftr-423	1077	12	161	161	NUM
ftr-423	1077	13	-	-	SYM
ftr-423	1077	14	64	64	NUM
ftr-423	1077	15	(	(	PUNCT
ftr-423	1077	16	description	description	NOUN
ftr-423	1077	17	of	of	ADP
ftr-423	1077	18	husband	husband	NOUN
ftr-423	1077	19	’s	’s	PART
ftr-423	1077	20	superior	superior	ADJ
ftr-423	1077	21	rights	right	NOUN
ftr-423	1077	22	over	over	ADP
ftr-423	1077	23	marital	marital	ADJ
ftr-423	1077	24	property	property	NOUN
ftr-423	1077	25	in	in	ADP
ftr-423	1077	26	1830	1830	NUM
ftr-423	1077	27	’s	’s	PART
ftr-423	1077	28	)	)	PUNCT
ftr-423	1077	29	.	.	PUNCT
ftr-423	1078	1	186	186	NUM
ftr-423	1078	2	.	.	PUNCT
ftr-423	1079	1	see	see	VERB
ftr-423	1079	2	,	,	PUNCT
ftr-423	1079	3	e.g.	e.g.	ADV
ftr-423	1079	4	,	,	PUNCT
ftr-423	1079	5	bradwell	bradwell	NOUN
ftr-423	1079	6	v.	v.	ADP
ftr-423	1079	7	the	the	DET
ftr-423	1079	8	state	state	NOUN
ftr-423	1079	9	,	,	PUNCT
ftr-423	1079	10	83	83	NUM
ftr-423	1079	11	u.s	u.s	PROPN
ftr-423	1079	12	.	.	PROPN
ftr-423	1079	13	(	(	PUNCT
ftr-423	1079	14	16	16	NUM
ftr-423	1079	15	wall	wall	NOUN
ftr-423	1079	16	.	.	PUNCT
ftr-423	1079	17	)	)	PUNCT
ftr-423	1080	1	130	130	NUM
ftr-423	1080	2	(	(	PUNCT
ftr-423	1080	3	1872	1872	NUM
ftr-423	1080	4	)	)	PUNCT
ftr-423	1080	5	.	.	PUNCT
ftr-423	1081	1	in	in	ADP
ftr-423	1081	2	denying	deny	VERB
ftr-423	1081	3	myra	myra	PROPN
ftr-423	1081	4	bradwell	bradwell	PROPN
ftr-423	1081	5	’s	’s	PART
ftr-423	1081	6	claim	claim	NOUN
ftr-423	1081	7	that	that	SCONJ
ftr-423	1081	8	women	woman	NOUN
ftr-423	1081	9	had	have	AUX
ftr-423	1081	10	a	a	DET
ftr-423	1081	11	constitutional	constitutional	ADJ
ftr-423	1081	12	right	right	NOUN
ftr-423	1081	13	to	to	PART
ftr-423	1081	14	become	become	VERB
ftr-423	1081	15	lawyers	lawyer	NOUN
ftr-423	1081	16	,	,	PUNCT
ftr-423	1081	17	the	the	DET
ftr-423	1081	18	supreme	supreme	PROPN
ftr-423	1081	19	court	court	PROPN
ftr-423	1081	20	stated	state	VERB
ftr-423	1081	21	,	,	PUNCT
ftr-423	1081	22	“	"	PUNCT
ftr-423	1081	23	the	the	DET
ftr-423	1081	24	harmony	harmony	NOUN
ftr-423	1081	25	,	,	PUNCT
ftr-423	1081	26	not	not	PART
ftr-423	1081	27	to	to	PART
ftr-423	1081	28	say	say	VERB
ftr-423	1081	29	identity	identity	NOUN
ftr-423	1081	30	,	,	PUNCT
ftr-423	1081	31	of	of	ADP
ftr-423	1081	32	interests	interest	NOUN
ftr-423	1081	33	and	and	CCONJ
ftr-423	1081	34	views	view	NOUN
ftr-423	1081	35	which	which	PRON
ftr-423	1081	36	belong	belong	VERB
ftr-423	1081	37	,	,	PUNCT
ftr-423	1081	38	or	or	CCONJ
ftr-423	1081	39	should	should	AUX
ftr-423	1081	40	belong	belong	VERB
ftr-423	1081	41	,	,	PUNCT
ftr-423	1081	42	to	to	ADP
ftr-423	1081	43	the	the	DET
ftr-423	1081	44	family	family	NOUN
ftr-423	1081	45	institution	institution	NOUN
ftr-423	1081	46	is	be	AUX
ftr-423	1081	47	repugnant	repugnant	ADJ
ftr-423	1081	48	to	to	ADP
ftr-423	1081	49	the	the	DET
ftr-423	1081	50	idea	idea	NOUN
ftr-423	1081	51	of	of	ADP
ftr-423	1081	52	a	a	DET
ftr-423	1081	53	woman	woman	NOUN
ftr-423	1081	54	adopting	adopt	VERB
ftr-423	1081	55	a	a	DET
ftr-423	1081	56	distinct	distinct	ADJ
ftr-423	1081	57	and	and	CCONJ
ftr-423	1081	58	independent	independent	ADJ
ftr-423	1081	59	career	career	NOUN
ftr-423	1081	60	from	from	ADP
ftr-423	1081	61	that	that	PRON
ftr-423	1081	62	of	of	ADP
ftr-423	1081	63	her	her	PRON
ftr-423	1081	64	husband	husband	NOUN
ftr-423	1081	65	.	.	PUNCT
ftr-423	1081	66	”	"	PUNCT
ftr-423	1082	1	i	i	PRON
ftr-423	1082	2	d.	d.	VERB
ftr-423	1082	3	at	at	ADP
ftr-423	1082	4	141	141	NUM
ftr-423	1082	5	.	.	PUNCT
ftr-423	1083	1	187	187	NUM
ftr-423	1083	2	.	.	PUNCT
ftr-423	1084	1	women	woman	NOUN
ftr-423	1084	2	were	be	AUX
ftr-423	1084	3	not	not	PART
ftr-423	1084	4	admitted	admit	VERB
ftr-423	1084	5	to	to	ADP
ftr-423	1084	6	the	the	DET
ftr-423	1084	7	forerunner	forerunner	NOUN
ftr-423	1084	8	of	of	ADP
ftr-423	1084	9	the	the	DET
ftr-423	1084	10	university	university	PROPN
ftr-423	1084	11	of	of	ADP
ftr-423	1084	12	pennsylvania	pennsylvania	PROPN
ftr-423	1084	13	law	law	PROPN
ftr-423	1084	14	school	school	NOUN
ftr-423	1084	15	,	,	PUNCT
ftr-423	1084	16	for	for	ADP
ftr-423	1084	17	example	example	NOUN
ftr-423	1084	18	,	,	PUNCT
ftr-423	1084	19	until	until	ADP
ftr-423	1084	20	1883	1883	NUM
ftr-423	1084	21	.	.	PUNCT
ftr-423	1085	1	see	see	VERB
ftr-423	1085	2	,	,	PUNCT
ftr-423	1085	3	e.g.	e.g.	ADV
ftr-423	1085	4	,	,	PUNCT
ftr-423	1085	5	bridget	bridget	PROPN
ftr-423	1085	6	j.	j.	PROPN
ftr-423	1085	7	crawford	crawford	PROPN
ftr-423	1085	8	,	,	PUNCT
ftr-423	1085	9	“	"	PUNCT
ftr-423	1085	10	daughter	daughter	NOUN
ftr-423	1085	11	of	of	ADP
ftr-423	1085	12	liberty	liberty	NOUN
ftr-423	1085	13	wedded	wed	VERB
ftr-423	1085	14	to	to	ADP
ftr-423	1085	15	law	law	NOUN
ftr-423	1085	16	:	:	PUNCT
ftr-423	1085	17	”	"	PUNCT
ftr-423	1085	18	gender	gender	NOUN
ftr-423	1085	19	and	and	CCONJ
ftr-423	1085	20	legal	legal	ADJ
ftr-423	1085	21	education	education	NOUN
ftr-423	1085	22	at	at	ADP
ftr-423	1085	23	the	the	DET
ftr-423	1085	24	university	university	PROPN
ftr-423	1085	25	of	of	ADP
ftr-423	1085	26	pennsylvania	pennsylvania	PROPN
ftr-423	1085	27	department	department	PROPN
ftr-423	1085	28	of	of	ADP
ftr-423	1085	29	law	law	PROPN
ftr-423	1085	30	1870	1870	NUM
ftr-423	1085	31	-	-	SYM
ftr-423	1085	32	1900	1900	NUM
ftr-423	1085	33	,	,	PUNCT
ftr-423	1085	34	6	6	NUM
ftr-423	1085	35	j.	j.	PROPN
ftr-423	1085	36	gender	gender	PROPN
ftr-423	1085	37	race	race	NOUN
ftr-423	1085	38	&	&	CCONJ
ftr-423	1085	39	just	just	ADV
ftr-423	1085	40	.	.	PUNCT
ftr-423	1086	1	,	,	PUNCT
ftr-423	1086	2	131	131	NUM
ftr-423	1086	3	,	,	PUNCT
ftr-423	1086	4	131	131	NUM
ftr-423	1086	5	-	-	SYM
ftr-423	1086	6	32	32	NUM
ftr-423	1086	7	(	(	PUNCT
ftr-423	1086	8	2002	2002	NUM
ftr-423	1086	9	)	)	PUNCT
ftr-423	1086	10	.	.	PUNCT
ftr-423	1087	1	the	the	DET
ftr-423	1087	2	school	school	NOUN
ftr-423	1087	3	had	have	VERB
ftr-423	1087	4	formal	formal	ADJ
ftr-423	1087	5	instruction	instruction	NOUN
ftr-423	1087	6	for	for	ADP
ftr-423	1087	7	almost	almost	ADV
ftr-423	1087	8	100	100	NUM
ftr-423	1087	9	years	year	NOUN
ftr-423	1087	10	before	before	SCONJ
ftr-423	1087	11	the	the	DET
ftr-423	1087	12	first	first	ADJ
ftr-423	1087	13	woman	woman	NOUN
ftr-423	1087	14	was	be	AUX
ftr-423	1087	15	admitted	admit	VERB
ftr-423	1087	16	.	.	PUNCT
ftr-423	1088	1	see	see	VERB
ftr-423	1088	2	hampton	hampton	PROPN
ftr-423	1088	3	l.	l.	PROPN
ftr-423	1088	4	carson	carson	PROPN
ftr-423	1088	5	,	,	PUNCT
ftr-423	1088	6	an	an	DET
ftr-423	1088	7	historical	historical	ADJ
ftr-423	1088	8	sketch	sketch	NOUN
ftr-423	1088	9	of	of	ADP
ftr-423	1088	10	the	the	DET
ftr-423	1088	11	law	law	NOUN
ftr-423	1088	12	department	department	NOUN
ftr-423	1088	13	of	of	ADP
ftr-423	1088	14	the	the	DET
ftr-423	1088	15	university	university	PROPN
ftr-423	1088	16	of	of	ADP
ftr-423	1088	17	pennsylvania	pennsylvania	PROPN
ftr-423	1088	18	9	9	NUM
ftr-423	1088	19	-	-	SYM
ftr-423	1088	20	12	12	NUM
ftr-423	1088	21	(	(	PUNCT
ftr-423	1088	22	oct	oct	PROPN
ftr-423	1088	23	.	.	PROPN
ftr-423	1088	24	10	10	NUM
ftr-423	1088	25	,	,	PUNCT
ftr-423	1088	26	1882	1882	NUM
ftr-423	1088	27	)	)	PUNCT
ftr-423	1088	28	(	(	PUNCT
ftr-423	1088	29	speech	speech	NOUN
ftr-423	1088	30	delivered	deliver	VERB
ftr-423	1088	31	at	at	ADP
ftr-423	1088	32	university	university	PROPN
ftr-423	1088	33	of	of	ADP
ftr-423	1088	34	pennsylvania	pennsylvania	PROPN
ftr-423	1088	35	describing	describe	VERB
ftr-423	1088	36	formal	formal	ADJ
ftr-423	1088	37	instruction	instruction	NOUN
ftr-423	1088	38	in	in	ADP
ftr-423	1088	39	law	law	NOUN
ftr-423	1088	40	beginning	begin	VERB
ftr-423	1088	41	in	in	ADP
ftr-423	1088	42	1790	1790	NUM
ftr-423	1088	43	)	)	PUNCT
ftr-423	1088	44	.	.	PUNCT
ftr-423	1089	1	188	188	NUM
ftr-423	1089	2	.	.	PUNCT
ftr-423	1090	1	at	at	ADP
ftr-423	1090	2	her	her	PRON
ftr-423	1090	3	sentencing	sentencing	NOUN
ftr-423	1090	4	in	in	ADP
ftr-423	1090	5	1873	1873	NUM
ftr-423	1090	6	for	for	ADP
ftr-423	1090	7	violating	violate	VERB
ftr-423	1090	8	the	the	DET
ftr-423	1090	9	law	law	NOUN
ftr-423	1090	10	by	by	ADP
ftr-423	1090	11	voting	vote	VERB
ftr-423	1090	12	,	,	PUNCT
ftr-423	1090	13	susan	susan	PROPN
ftr-423	1090	14	b.	b.	PROPN
ftr-423	1090	15	anthony	anthony	PROPN
ftr-423	1090	16	demanded	demand	VERB
ftr-423	1090	17	that	that	SCONJ
ftr-423	1090	18	she	she	PRON
ftr-423	1090	19	be	be	VERB
ftr-423	1090	20	subject	subject	ADJ
ftr-423	1090	21	to	to	ADP
ftr-423	1090	22	full	full	ADJ
ftr-423	1090	23	legal	legal	ADJ
ftr-423	1090	24	consequences	consequence	NOUN
ftr-423	1090	25	.	.	PUNCT
ftr-423	1091	1	“	"	PUNCT
ftr-423	1092	1	[	[	X
ftr-423	1092	2	f]ailing	f]aile	VERB
ftr-423	1092	3	to	to	PART
ftr-423	1092	4	get	get	VERB
ftr-423	1092	5	.	.	PUNCT
ftr-423	1092	6	.	.	PUNCT
ftr-423	1092	7	.	.	PUNCT
ftr-423	1093	1	justice	justice	NOUN
ftr-423	1093	2	–	–	PUNCT
ftr-423	1093	3	failing	fail	VERB
ftr-423	1093	4	,	,	PUNCT
ftr-423	1093	5	even	even	ADV
ftr-423	1093	6	,	,	PUNCT
ftr-423	1093	7	to	to	PART
ftr-423	1093	8	get	get	VERB
ftr-423	1093	9	a	a	DET
ftr-423	1093	10	trial	trial	NOUN
ftr-423	1093	11	by	by	ADP
ftr-423	1093	12	jury	jury	NOUN
ftr-423	1093	13	not	not	PART
ftr-423	1093	14	of	of	ADP
ftr-423	1093	15	my	my	PRON
ftr-423	1093	16	peers	peer	NOUN
ftr-423	1093	17	–	–	PUNCT
ftr-423	1093	18	i	i	PRON
ftr-423	1093	19	ask	ask	VERB
ftr-423	1093	20	not	not	PART
ftr-423	1093	21	for	for	ADP
ftr-423	1093	22	leniency	leniency	NOUN
ftr-423	1093	23	at	at	ADP
ftr-423	1093	24	your	your	PRON
ftr-423	1093	25	hands	hand	NOUN
ftr-423	1093	26	–	–	PUNCT
ftr-423	1093	27	but	but	CCONJ
ftr-423	1093	28	rather	rather	ADV
ftr-423	1093	29	the	the	DET
ftr-423	1093	30	full	full	ADJ
ftr-423	1093	31	rigors	rigor	NOUN
ftr-423	1093	32	of	of	ADP
ftr-423	1093	33	the	the	DET
ftr-423	1093	34	law	law	NOUN
ftr-423	1093	35	.	.	PUNCT
ftr-423	1093	36	”	"	PUNCT
ftr-423	1094	1	ii	ii	PROPN
ftr-423	1094	2	history	history	NOUN
ftr-423	1094	3	of	of	ADP
ftr-423	1094	4	woman	woman	NOUN
ftr-423	1094	5	suffrage	suffrage	NOUN
ftr-423	1094	6	,	,	PUNCT
ftr-423	1094	7	supra	supra	PROPN
ftr-423	1094	8	note	note	NOUN
ftr-423	1094	9	148	148	NUM
ftr-423	1094	10	,	,	PUNCT
ftr-423	1094	11	at	at	ADP
ftr-423	1094	12	700	700	NUM
ftr-423	1094	13	.	.	PUNCT
ftr-423	1095	1	importance	importance	NOUN
ftr-423	1095	2	of	of	ADP
ftr-423	1095	3	legalities	legality	NOUN
ftr-423	1095	4	and	and	CCONJ
ftr-423	1095	5	law	law	NOUN
ftr-423	1095	6	depend	depend	VERB
ftr-423	1095	7	significantly	significantly	ADV
ftr-423	1095	8	on	on	ADP
ftr-423	1095	9	one	one	NUM
ftr-423	1095	10	’s	’s	PART
ftr-423	1095	11	race	race	NOUN
ftr-423	1095	12	and	and	CCONJ
ftr-423	1095	13	gender	gender	NOUN
ftr-423	1095	14	,	,	PUNCT
ftr-423	1095	15	williams	williams	PROPN
ftr-423	1095	16	explained.181	explained.181	PROPN
ftr-423	1095	17	for	for	ADP
ftr-423	1095	18	this	this	DET
ftr-423	1095	19	reason	reason	NOUN
ftr-423	1095	20	,	,	PUNCT
ftr-423	1095	21	“	"	PUNCT
ftr-423	1095	22	stranger	stranger	NOUN
ftr-423	1095	23	-	-	PUNCT
ftr-423	1095	24	stranger	stranger	NOUN
ftr-423	1095	25	”	"	PUNCT
ftr-423	1095	26	(	(	PUNCT
ftr-423	1095	27	formal	formal	ADJ
ftr-423	1095	28	)	)	PUNCT
ftr-423	1095	29	interactions	interaction	NOUN
ftr-423	1095	30	are	be	AUX
ftr-423	1095	31	preferable	preferable	ADJ
ftr-423	1095	32	to	to	ADP
ftr-423	1095	33	“	"	PUNCT
ftr-423	1095	34	stranger	stranger	NOUN
ftr-423	1095	35	-	-	PUNCT
ftr-423	1095	36	chattel	chattel	NOUN
ftr-423	1095	37	”	"	PUNCT
ftr-423	1095	38	(	(	PUNCT
ftr-423	1095	39	informal	informal	ADJ
ftr-423	1095	40	)	)	PUNCT
ftr-423	1095	41	ones.182	ones.182	NOUN
ftr-423	1095	42	as	as	ADP
ftr-423	1095	43	a	a	DET
ftr-423	1095	44	member	member	NOUN
ftr-423	1095	45	of	of	ADP
ftr-423	1095	46	an	an	DET
ftr-423	1095	47	historically	historically	ADV
ftr-423	1095	48	disadvantaged	disadvantaged	ADJ
ftr-423	1095	49	group	group	NOUN
ftr-423	1095	50	,	,	PUNCT
ftr-423	1095	51	williams	williams	PROPN
ftr-423	1095	52	intentionally	intentionally	ADV
ftr-423	1095	53	invoked	invoke	VERB
ftr-423	1095	54	law	law	NOUN
ftr-423	1095	55	and	and	CCONJ
ftr-423	1095	56	became	become	VERB
ftr-423	1095	57	subject	subject	ADJ
ftr-423	1095	58	to	to	ADP
ftr-423	1095	59	it	it	PRON
ftr-423	1095	60	.	.	PUNCT
ftr-423	1096	1	this	this	PRON
ftr-423	1096	2	was	be	AUX
ftr-423	1096	3	her	her	PRON
ftr-423	1096	4	way	way	NOUN
ftr-423	1096	5	of	of	ADP
ftr-423	1096	6	asserting	assert	VERB
ftr-423	1096	7	equality	equality	NOUN
ftr-423	1096	8	.	.	PUNCT
ftr-423	1097	1	if	if	SCONJ
ftr-423	1097	2	becoming	become	VERB
ftr-423	1097	3	subject	subject	ADJ
ftr-423	1097	4	to	to	ADP
ftr-423	1097	5	the	the	DET
ftr-423	1097	6	law	law	NOUN
ftr-423	1097	7	asserts	assert	VERB
ftr-423	1097	8	a	a	DET
ftr-423	1097	9	rights	right	NOUN
ftr-423	1097	10	claim	claim	NOUN
ftr-423	1097	11	,	,	PUNCT
ftr-423	1097	12	then	then	ADV
ftr-423	1097	13	the	the	DET
ftr-423	1097	14	one	one	NUM
ftr-423	1097	15	flesh	flesh	NOUN
ftr-423	1097	16	,	,	PUNCT
ftr-423	1097	17	one	one	NUM
ftr-423	1097	18	taxpayer	taxpayer	NOUN
ftr-423	1097	19	theory	theory	NOUN
ftr-423	1097	20	disadvantages	disadvantage	VERB
ftr-423	1097	21	both	both	DET
ftr-423	1097	22	women	woman	NOUN
ftr-423	1097	23	and	and	CCONJ
ftr-423	1097	24	men	man	NOUN
ftr-423	1097	25	.	.	PUNCT
ftr-423	1098	1	in	in	ADP
ftr-423	1098	2	treating	treat	VERB
ftr-423	1098	3	husbands	husband	NOUN
ftr-423	1098	4	and	and	CCONJ
ftr-423	1098	5	wives	wife	NOUN
ftr-423	1098	6	as	as	ADP
ftr-423	1098	7	one	one	NUM
ftr-423	1098	8	,	,	PUNCT
ftr-423	1098	9	the	the	DET
ftr-423	1098	10	tax	tax	NOUN
ftr-423	1098	11	law	law	NOUN
ftr-423	1098	12	diminishes	diminish	VERB
ftr-423	1098	13	the	the	DET
ftr-423	1098	14	importance	importance	NOUN
ftr-423	1098	15	of	of	ADP
ftr-423	1098	16	each	each	DET
ftr-423	1098	17	(	(	PUNCT
ftr-423	1098	18	or	or	CCONJ
ftr-423	1098	19	at	at	ADP
ftr-423	1098	20	least	least	ADJ
ftr-423	1098	21	one	one	NUM
ftr-423	1098	22	)	)	PUNCT
ftr-423	1098	23	spouse	spouse	NOUN
ftr-423	1098	24	’s	’s	PART
ftr-423	1098	25	individual	individual	ADJ
ftr-423	1098	26	identity.183	identity.183	NOUN
ftr-423	1098	27	as	as	SCONJ
ftr-423	1098	28	suggested	suggest	VERB
ftr-423	1098	29	by	by	ADP
ftr-423	1098	30	the	the	DET
ftr-423	1098	31	apartment	apartment	NOUN
ftr-423	1098	32	-	-	PUNCT
ftr-423	1098	33	hunting	hunt	VERB
ftr-423	1098	34	experiences	experience	NOUN
ftr-423	1098	35	of	of	ADP
ftr-423	1098	36	professor	professor	NOUN
ftr-423	1098	37	williams	williams	PROPN
ftr-423	1098	38	and	and	CCONJ
ftr-423	1098	39	her	her	PRON
ftr-423	1098	40	colleague	colleague	NOUN
ftr-423	1098	41	,	,	PUNCT
ftr-423	1098	42	being	be	AUX
ftr-423	1098	43	free	free	ADJ
ftr-423	1098	44	from	from	ADP
ftr-423	1098	45	(	(	PUNCT
ftr-423	1098	46	or	or	CCONJ
ftr-423	1098	47	invisible	invisible	ADJ
ftr-423	1098	48	to	to	ADP
ftr-423	1098	49	)	)	PUNCT
ftr-423	1098	50	the	the	DET
ftr-423	1098	51	law	law	NOUN
ftr-423	1098	52	may	may	AUX
ftr-423	1098	53	be	be	AUX
ftr-423	1098	54	positive	positive	ADJ
ftr-423	1098	55	for	for	ADP
ftr-423	1098	56	someone	someone	PRON
ftr-423	1098	57	with	with	ADP
ftr-423	1098	58	“	"	PUNCT
ftr-423	1098	59	power	power	NOUN
ftr-423	1098	60	potential	potential	NOUN
ftr-423	1098	61	”	"	PUNCT
ftr-423	1098	62	but	but	CCONJ
ftr-423	1098	63	“	"	PUNCT
ftr-423	1098	64	oppression	oppression	NOUN
ftr-423	1098	65	”	"	PUNCT
ftr-423	1098	66	for	for	ADP
ftr-423	1098	67	someone	someone	PRON
ftr-423	1098	68	else	else	ADV
ftr-423	1098	69	.	.	PUNCT
ftr-423	1099	1	women	woman	NOUN
ftr-423	1099	2	historically	historically	ADV
ftr-423	1099	3	have	have	AUX
ftr-423	1099	4	not	not	PART
ftr-423	1099	5	had	have	VERB
ftr-423	1099	6	significant	significant	ADJ
ftr-423	1099	7	“	"	PUNCT
ftr-423	1099	8	power	power	NOUN
ftr-423	1099	9	potential	potential	NOUN
ftr-423	1099	10	”	"	PUNCT
ftr-423	1099	11	compared	compare	VERB
ftr-423	1099	12	to	to	ADP
ftr-423	1099	13	men	man	NOUN
ftr-423	1099	14	.	.	PUNCT
ftr-423	1100	1	women	woman	NOUN
ftr-423	1100	2	have	have	AUX
ftr-423	1100	3	had	have	VERB
ftr-423	1100	4	fewer	few	ADJ
ftr-423	1100	5	political	political	ADJ
ftr-423	1100	6	rights,184	rights,184	NOUN
ftr-423	1100	7	property	property	NOUN
ftr-423	1100	8	rights,185	rights,185	NOUN
ftr-423	1100	9	employment	employment	NOUN
ftr-423	1100	10	prospects,186	prospects,186	ADJ
ftr-423	1100	11	and	and	CCONJ
ftr-423	1100	12	educational	educational	ADJ
ftr-423	1100	13	opportunities187	opportunities187	PROPN
ftr-423	1100	14	than	than	SCONJ
ftr-423	1100	15	men	man	NOUN
ftr-423	1100	16	have	have	AUX
ftr-423	1100	17	had	have	VERB
ftr-423	1100	18	.	.	PUNCT
ftr-423	1101	1	for	for	ADP
ftr-423	1101	2	that	that	DET
ftr-423	1101	3	reason	reason	NOUN
ftr-423	1101	4	especially	especially	ADV
ftr-423	1101	5	,	,	PUNCT
ftr-423	1101	6	women	woman	NOUN
ftr-423	1101	7	should	should	AUX
ftr-423	1101	8	be	be	AUX
ftr-423	1101	9	skeptical	skeptical	ADJ
ftr-423	1101	10	of	of	ADP
ftr-423	1101	11	the	the	DET
ftr-423	1101	12	individual	individual	NOUN
ftr-423	1101	13	’s	’s	PART
ftr-423	1101	14	relative	relative	ADJ
ftr-423	1101	15	invisibility	invisibility	NOUN
ftr-423	1101	16	in	in	ADP
ftr-423	1101	17	the	the	DET
ftr-423	1101	18	wealth	wealth	NOUN
ftr-423	1101	19	transfer	transfer	NOUN
ftr-423	1101	20	taxation	taxation	NOUN
ftr-423	1101	21	of	of	ADP
ftr-423	1101	22	marriage.188	marriage.188	ADJ
ftr-423	1101	23	undoubtedly	undoubtedly	ADV
ftr-423	1101	24	the	the	DET
ftr-423	1101	25	suggestion	suggestion	NOUN
ftr-423	1101	26	that	that	SCONJ
ftr-423	1101	27	women	woman	NOUN
ftr-423	1101	28	should	should	AUX
ftr-423	1101	29	want	want	VERB
ftr-423	1101	30	more	more	ADJ
ftr-423	1101	31	estate	estate	NOUN
ftr-423	1101	32	and	and	CCONJ
ftr-423	1101	33	gift	gift	NOUN
ftr-423	1101	34	taxation	taxation	NOUN
ftr-423	1101	35	is	be	AUX
ftr-423	1101	36	counterintuitive	counterintuitive	ADJ
ftr-423	1101	37	.	.	PUNCT
ftr-423	1102	1	most	most	ADJ
ftr-423	1102	2	taxpayers	taxpayer	NOUN
ftr-423	1102	3	do	do	AUX
ftr-423	1102	4	not	not	PART
ftr-423	1102	5	relish	relish	VERB
ftr-423	1102	6	tax	tax	NOUN
ftr-423	1102	7	bills	bill	NOUN
ftr-423	1102	8	;	;	PUNCT
ftr-423	1102	9	yet	yet	ADV
ftr-423	1102	10	paying	pay	VERB
ftr-423	1102	11	taxes	taxis	NOUN
ftr-423	1102	12	,	,	PUNCT
ftr-423	1102	13	in	in	ADP
ftr-423	1102	14	a	a	DET
ftr-423	1102	15	certain	certain	ADJ
ftr-423	1102	16	sense	sense	NOUN
ftr-423	1102	17	,	,	PUNCT
ftr-423	1102	18	is	be	AUX
ftr-423	1102	19	foundational	foundational	ADJ
ftr-423	1102	20	to	to	ADP
ftr-423	1102	21	the	the	DET
ftr-423	1102	22	claims	claim	NOUN
ftr-423	1102	23	of	of	ADP
ftr-423	1102	24	citizenship	citizenship	NOUN
ftr-423	1102	25	and	and	CCONJ
ftr-423	1102	26	equality	equality	NOUN
ftr-423	1102	27	.	.	PUNCT
ftr-423	1103	1	in	in	ADP
ftr-423	1103	2	advocating	advocate	VERB
ftr-423	1103	3	for	for	ADP
ftr-423	1103	4	woman	woman	NOUN
ftr-423	1103	5	suffrage	suffrage	NOUN
ftr-423	1103	6	,	,	PUNCT
ftr-423	1103	7	elizabeth	elizabeth	PROPN
ftr-423	1103	8	cady	cady	PROPN
ftr-423	1103	9	stanton	stanton	PROPN
ftr-423	1103	10	highlighted	highlight	VERB
ftr-423	1103	11	792	792	NUM
ftr-423	1103	12	florida	florida	PROPN
ftr-423	1103	13	tax	tax	NOUN
ftr-423	1103	14	review	review	NOUN
ftr-423	1103	15	[	[	X
ftr-423	1103	16	vol	vol	NOUN
ftr-423	1103	17	.	.	PUNCT
ftr-423	1103	18	6:8	6:8	NUM
ftr-423	1103	19	189	189	NUM
ftr-423	1103	20	.	.	PUNCT
ftr-423	1104	1	i	i	PRON
ftr-423	1104	2	history	history	NOUN
ftr-423	1104	3	of	of	ADP
ftr-423	1104	4	woman	woman	NOUN
ftr-423	1104	5	suffrage	suffrage	NOUN
ftr-423	1104	6	,	,	PUNCT
ftr-423	1104	7	supra	supra	NOUN
ftr-423	1104	8	note	note	NOUN
ftr-423	1104	9	148	148	NUM
ftr-423	1104	10	,	,	PUNCT
ftr-423	1104	11	at	at	ADP
ftr-423	1104	12	595	595	NUM
ftr-423	1104	13	.	.	PUNCT
ftr-423	1105	1	190	190	NUM
ftr-423	1105	2	.	.	PUNCT
ftr-423	1106	1	see	see	VERB
ftr-423	1106	2	also	also	ADV
ftr-423	1106	3	jones	jones	PROPN
ftr-423	1106	4	,	,	PUNCT
ftr-423	1106	5	supra	supra	PROPN
ftr-423	1106	6	note	note	PROPN
ftr-423	1106	7	172	172	NUM
ftr-423	1106	8	,	,	PUNCT
ftr-423	1106	9	at	at	ADP
ftr-423	1106	10	265	265	NUM
ftr-423	1106	11	-	-	SYM
ftr-423	1106	12	66	66	NUM
ftr-423	1106	13	.	.	PUNCT
ftr-423	1106	14	191	191	NUM
ftr-423	1106	15	.	.	PUNCT
ftr-423	1107	1	see	see	VERB
ftr-423	1107	2	supra	supra	PROPN
ftr-423	1107	3	notes	note	VERB
ftr-423	1107	4	52	52	NUM
ftr-423	1107	5	-	-	SYM
ftr-423	1107	6	78	78	NUM
ftr-423	1107	7	and	and	CCONJ
ftr-423	1107	8	accompanying	accompany	VERB
ftr-423	1107	9	text	text	NOUN
ftr-423	1107	10	.	.	PUNCT
ftr-423	1108	1	192	192	NUM
ftr-423	1108	2	.	.	PUNCT
ftr-423	1109	1	see	see	VERB
ftr-423	1109	2	discussion	discussion	NOUN
ftr-423	1109	3	supra	supra	PROPN
ftr-423	1109	4	part	part	PROPN
ftr-423	1109	5	ii.a	ii.a	PROPN
ftr-423	1109	6	.	.	PROPN
ftr-423	1110	1	193	193	NUM
ftr-423	1110	2	.	.	PUNCT
ftr-423	1111	1	see	see	VERB
ftr-423	1111	2	discussion	discussion	NOUN
ftr-423	1111	3	supra	supra	PROPN
ftr-423	1111	4	part	part	PROPN
ftr-423	1111	5	ii.b	ii.b	PROPN
ftr-423	1111	6	.	.	PUNCT
ftr-423	1112	1	194	194	NUM
ftr-423	1112	2	.	.	PUNCT
ftr-423	1113	1	see	see	VERB
ftr-423	1113	2	discussion	discussion	NOUN
ftr-423	1113	3	supra	supra	PROPN
ftr-423	1113	4	part	part	NOUN
ftr-423	1113	5	ii.c	ii.c	VERB
ftr-423	1113	6	.	.	PUNCT
ftr-423	1114	1	195	195	NUM
ftr-423	1114	2	.	.	NOUN
ftr-423	1114	3	1	1	NUM
ftr-423	1114	4	u.s.c	u.s.c	NOUN
ftr-423	1114	5	.	.	PUNCT
ftr-423	1115	1	§	§	PROPN
ftr-423	1115	2	7	7	NUM
ftr-423	1115	3	(	(	PUNCT
ftr-423	1115	4	2000	2000	NUM
ftr-423	1115	5	)	)	PUNCT
ftr-423	1115	6	.	.	PUNCT
ftr-423	1116	1	pursuant	pursuant	ADJ
ftr-423	1116	2	to	to	ADP
ftr-423	1116	3	the	the	DET
ftr-423	1116	4	defense	defense	NOUN
ftr-423	1116	5	of	of	ADP
ftr-423	1116	6	marriage	marriage	NOUN
ftr-423	1116	7	act	act	PROPN
ftr-423	1116	8	,	,	PUNCT
ftr-423	1116	9	pub	pub	NOUN
ftr-423	1116	10	.	.	PUNCT
ftr-423	1117	1	l.	l.	PROPN
ftr-423	1117	2	no	no	INTJ
ftr-423	1117	3	.	.	PROPN
ftr-423	1118	1	104	104	NUM
ftr-423	1118	2	-	-	SYM
ftr-423	1118	3	199	199	NUM
ftr-423	1118	4	,	,	PUNCT
ftr-423	1118	5	110	110	NUM
ftr-423	1118	6	stat	stat	NOUN
ftr-423	1118	7	.	.	PUNCT
ftr-423	1119	1	2419	2419	NUM
ftr-423	1119	2	(	(	PUNCT
ftr-423	1119	3	1996	1996	NUM
ftr-423	1119	4	)	)	PUNCT
ftr-423	1119	5	(	(	PUNCT
ftr-423	1119	6	hereinafter	hereinafter	NOUN
ftr-423	1119	7	doma	doma	NOUN
ftr-423	1119	8	)	)	PUNCT
ftr-423	1119	9	signed	sign	VERB
ftr-423	1119	10	by	by	ADP
ftr-423	1119	11	president	president	PROPN
ftr-423	1119	12	clinton	clinton	PROPN
ftr-423	1119	13	in	in	ADP
ftr-423	1119	14	1996	1996	NUM
ftr-423	1119	15	,	,	PUNCT
ftr-423	1119	16	for	for	ADP
ftr-423	1119	17	federal	federal	ADJ
ftr-423	1119	18	law	law	NOUN
ftr-423	1119	19	purposes	purpose	NOUN
ftr-423	1119	20	,	,	PUNCT
ftr-423	1119	21	“	"	PUNCT
ftr-423	1119	22	the	the	DET
ftr-423	1119	23	word	word	NOUN
ftr-423	1119	24	‘	'	PUNCT
ftr-423	1119	25	marriage	marriage	NOUN
ftr-423	1119	26	’	'	PUNCT
ftr-423	1119	27	means	mean	VERB
ftr-423	1119	28	only	only	ADV
ftr-423	1119	29	a	a	DET
ftr-423	1119	30	legal	legal	ADJ
ftr-423	1119	31	union	union	NOUN
ftr-423	1119	32	between	between	ADP
ftr-423	1119	33	one	one	NUM
ftr-423	1119	34	man	man	NOUN
ftr-423	1119	35	and	and	CCONJ
ftr-423	1119	36	one	one	NUM
ftr-423	1119	37	woman	woman	NOUN
ftr-423	1119	38	as	as	ADP
ftr-423	1119	39	husband	husband	NOUN
ftr-423	1119	40	and	and	CCONJ
ftr-423	1119	41	wife	wife	NOUN
ftr-423	1119	42	,	,	PUNCT
ftr-423	1119	43	and	and	CCONJ
ftr-423	1119	44	the	the	DET
ftr-423	1119	45	word	word	NOUN
ftr-423	1119	46	‘	'	PUNCT
ftr-423	1119	47	spouse	spouse	NOUN
ftr-423	1119	48	’	'	PUNCT
ftr-423	1119	49	refers	refer	VERB
ftr-423	1119	50	only	only	ADV
ftr-423	1119	51	to	to	ADP
ftr-423	1119	52	a	a	DET
ftr-423	1119	53	person	person	NOUN
ftr-423	1119	54	of	of	ADP
ftr-423	1119	55	the	the	DET
ftr-423	1119	56	opposite	opposite	ADJ
ftr-423	1119	57	sex	sex	NOUN
ftr-423	1119	58	who	who	PRON
ftr-423	1119	59	is	be	AUX
ftr-423	1119	60	a	a	DET
ftr-423	1119	61	husband	husband	NOUN
ftr-423	1119	62	or	or	CCONJ
ftr-423	1119	63	a	a	DET
ftr-423	1119	64	wife	wife	NOUN
ftr-423	1119	65	.	.	PUNCT
ftr-423	1119	66	”	"	PUNCT
ftr-423	1120	1	i	i	PRON
ftr-423	1120	2	d.	d.	PROPN
ftr-423	1120	3	accordingly	accordingly	ADV
ftr-423	1120	4	,	,	PUNCT
ftr-423	1120	5	even	even	ADV
ftr-423	1120	6	if	if	SCONJ
ftr-423	1120	7	two	two	NUM
ftr-423	1120	8	same	same	ADJ
ftr-423	1120	9	-	-	PUNCT
ftr-423	1120	10	sex	sex	NOUN
ftr-423	1120	11	taxpayers	taxpayer	NOUN
ftr-423	1120	12	are	be	AUX
ftr-423	1120	13	treated	treat	VERB
ftr-423	1120	14	as	as	ADV
ftr-423	1120	15	married	marry	VERB
ftr-423	1120	16	for	for	ADP
ftr-423	1120	17	state	state	NOUN
ftr-423	1120	18	law	law	NOUN
ftr-423	1120	19	purposes	purpose	NOUN
ftr-423	1120	20	,	,	PUNCT
ftr-423	1120	21	they	they	PRON
ftr-423	1120	22	would	would	AUX
ftr-423	1120	23	not	not	PART
ftr-423	1120	24	be	be	AUX
ftr-423	1120	25	considered	consider	VERB
ftr-423	1120	26	married	married	ADJ
ftr-423	1120	27	for	for	ADP
ftr-423	1120	28	federal	federal	ADJ
ftr-423	1120	29	tax	tax	NOUN
ftr-423	1120	30	purposes	purpose	NOUN
ftr-423	1120	31	.	.	PUNCT
ftr-423	1121	1	see	see	VERB
ftr-423	1121	2	i	i	PRON
ftr-423	1121	3	d.	d.	PROPN
ftr-423	1121	4	several	several	ADJ
ftr-423	1121	5	commentators	commentator	NOUN
ftr-423	1121	6	have	have	AUX
ftr-423	1121	7	questioned	question	VERB
ftr-423	1121	8	doma	doma	NOUN
ftr-423	1121	9	’s	’s	PART
ftr-423	1121	10	constitutionality	constitutionality	NOUN
ftr-423	1121	11	.	.	PUNCT
ftr-423	1122	1	see	see	VERB
ftr-423	1122	2	,	,	PUNCT
ftr-423	1122	3	e.g.	e.g.	ADV
ftr-423	1122	4	,	,	PUNCT
ftr-423	1122	5	m	m	PROPN
ftr-423	1122	6	ark	ark	PROPN
ftr-423	1122	7	strasser	strasser	PROPN
ftr-423	1122	8	,	,	PUNCT
ftr-423	1122	9	t	t	PROPN
ftr-423	1122	10	he	he	PRON
ftr-423	1122	11	privileges	privilege	VERB
ftr-423	1122	12	of	of	ADP
ftr-423	1122	13	national	national	ADJ
ftr-423	1122	14	citizenship	citizenship	NOUN
ftr-423	1122	15	:	:	PUNCT
ftr-423	1122	16	on	on	ADP
ftr-423	1122	17	saenz	saenz	PROPN
ftr-423	1122	18	,	,	PUNCT
ftr-423	1122	19	same	same	ADJ
ftr-423	1122	20	-	-	PUNCT
ftr-423	1122	21	sex	sex	NOUN
ftr-423	1122	22	couples	couple	NOUN
ftr-423	1122	23	,	,	PUNCT
ftr-423	1122	24	and	and	CCONJ
ftr-423	1122	25	the	the	DET
ftr-423	1122	26	right	right	NOUN
ftr-423	1122	27	to	to	PART
ftr-423	1122	28	travel	travel	VERB
ftr-423	1122	29	,	,	PUNCT
ftr-423	1122	30	52	52	NUM
ftr-423	1122	31	rutgers	rutgers	PROPN
ftr-423	1122	32	l.	l.	PROPN
ftr-423	1122	33	rev	rev	PROPN
ftr-423	1122	34	.	.	PROPN
ftr-423	1123	1	553	553	NUM
ftr-423	1123	2	(	(	PUNCT
ftr-423	1123	3	2000	2000	NUM
ftr-423	1123	4	)	)	PUNCT
ftr-423	1123	5	;	;	PUNCT
ftr-423	1123	6	evan	evan	PROPN
ftr-423	1123	7	wolfson	wolfson	PROPN
ftr-423	1123	8	&	&	CCONJ
ftr-423	1123	9	michael	michael	PROPN
ftr-423	1123	10	f.	f.	PROPN
ftr-423	1123	11	melcher	melcher	PROPN
ftr-423	1123	12	,	,	PUNCT
ftr-423	1123	13	the	the	DET
ftr-423	1123	14	supreme	supreme	PROPN
ftr-423	1123	15	court	court	PROPN
ftr-423	1123	16	’s	’s	PART
ftr-423	1123	17	decision	decision	NOUN
ftr-423	1123	18	in	in	ADP
ftr-423	1123	19	romer	romer	PROPN
ftr-423	1123	20	v.	v.	PROPN
ftr-423	1123	21	evans	evans	PROPN
ftr-423	1123	22	and	and	CCONJ
ftr-423	1123	23	its	its	PRON
ftr-423	1123	24	implications	implication	NOUN
ftr-423	1123	25	for	for	ADP
ftr-423	1123	26	the	the	DET
ftr-423	1123	27	defense	defense	NOUN
ftr-423	1123	28	of	of	ADP
ftr-423	1123	29	marriage	marriage	NOUN
ftr-423	1123	30	act	act	NOUN
ftr-423	1123	31	,	,	PUNCT
ftr-423	1123	32	16	16	NUM
ftr-423	1123	33	quinnipiac	quinnipiac	PROPN
ftr-423	1123	34	l.	l.	PROPN
ftr-423	1123	35	rev	rev	PROPN
ftr-423	1123	36	.	.	PROPN
ftr-423	1123	37	217	217	NUM
ftr-423	1123	38	(	(	PUNCT
ftr-423	1123	39	1996	1996	NUM
ftr-423	1123	40	)	)	PUNCT
ftr-423	1123	41	;	;	PUNCT
ftr-423	1123	42	litigating	litigate	VERB
ftr-423	1123	43	the	the	DET
ftr-423	1123	44	defense	defense	NOUN
ftr-423	1123	45	of	of	ADP
ftr-423	1123	46	marriage	marriage	NOUN
ftr-423	1123	47	act	act	PROPN
ftr-423	1123	48	:	:	PUNCT
ftr-423	1123	49	the	the	DET
ftr-423	1123	50	next	next	ADJ
ftr-423	1123	51	battleground	battleground	NOUN
ftr-423	1123	52	for	for	ADP
ftr-423	1123	53	same	same	ADJ
ftr-423	1123	54	-	-	PUNCT
ftr-423	1123	55	sex	sex	NOUN
ftr-423	1123	56	marriage	marriage	NOUN
ftr-423	1123	57	note	note	NOUN
ftr-423	1123	58	,	,	PUNCT
ftr-423	1123	59	117	117	NUM
ftr-423	1123	60	harv	harv	NOUN
ftr-423	1123	61	.	.	PUNCT
ftr-423	1124	1	l.	l.	PROPN
ftr-423	1124	2	rev	rev	PROPN
ftr-423	1124	3	.	.	PROPN
ftr-423	1124	4	2684	2684	NUM
ftr-423	1124	5	(	(	PUNCT
ftr-423	1124	6	2004	2004	NUM
ftr-423	1124	7	)	)	PUNCT
ftr-423	1124	8	.	.	PUNCT
ftr-423	1125	1	196	196	NUM
ftr-423	1125	2	.	.	PUNCT
ftr-423	1126	1	it	it	PRON
ftr-423	1126	2	is	be	AUX
ftr-423	1126	3	certainly	certainly	ADV
ftr-423	1126	4	true	true	ADJ
ftr-423	1126	5	that	that	SCONJ
ftr-423	1126	6	some	some	DET
ftr-423	1126	7	married	married	ADJ
ftr-423	1126	8	couples	couple	NOUN
ftr-423	1126	9	structure	structure	VERB
ftr-423	1126	10	their	their	PRON
ftr-423	1126	11	finances	finance	NOUN
ftr-423	1126	12	so	so	SCONJ
ftr-423	1126	13	that	that	SCONJ
ftr-423	1126	14	all	all	DET
ftr-423	1126	15	assets	asset	NOUN
ftr-423	1126	16	bear	bear	VERB
ftr-423	1126	17	the	the	DET
ftr-423	1126	18	label	label	NOUN
ftr-423	1126	19	“	"	PUNCT
ftr-423	1126	20	ours	our	NOUN
ftr-423	1126	21	”	"	PUNCT
ftr-423	1126	22	instead	instead	ADV
ftr-423	1126	23	of	of	ADP
ftr-423	1126	24	“	"	PUNCT
ftr-423	1126	25	mine	mine	NOUN
ftr-423	1126	26	”	"	PUNCT
ftr-423	1126	27	and	and	CCONJ
ftr-423	1126	28	“	"	PUNCT
ftr-423	1126	29	yours	yours	PRON
ftr-423	1126	30	,	,	PUNCT
ftr-423	1126	31	”	"	PUNCT
ftr-423	1126	32	but	but	CCONJ
ftr-423	1126	33	not	not	PART
ftr-423	1126	34	all	all	DET
ftr-423	1126	35	married	married	ADJ
ftr-423	1126	36	couples	couple	NOUN
ftr-423	1126	37	share	share	VERB
ftr-423	1126	38	their	their	PRON
ftr-423	1126	39	assets	asset	NOUN
ftr-423	1126	40	in	in	ADP
ftr-423	1126	41	this	this	DET
ftr-423	1126	42	fashion	fashion	NOUN
ftr-423	1126	43	.	.	PUNCT
ftr-423	1127	1	see	see	VERB
ftr-423	1127	2	supra	supra	ADJ
ftr-423	1127	3	text	text	NOUN
ftr-423	1127	4	accompanying	accompanying	ADJ
ftr-423	1127	5	note	note	NOUN
ftr-423	1127	6	62	62	NUM
ftr-423	1127	7	.	.	PUNCT
ftr-423	1128	1	even	even	ADV
ftr-423	1128	2	among	among	ADP
ftr-423	1128	3	those	those	PRON
ftr-423	1128	4	who	who	PRON
ftr-423	1128	5	do	do	VERB
ftr-423	1128	6	,	,	PUNCT
ftr-423	1128	7	the	the	DET
ftr-423	1128	8	degree	degree	NOUN
ftr-423	1128	9	to	to	PART
ftr-423	1128	10	which	which	PRON
ftr-423	1128	11	property	property	NOUN
ftr-423	1128	12	is	be	AUX
ftr-423	1128	13	“	"	PUNCT
ftr-423	1128	14	ours	ours	ADJ
ftr-423	1128	15	”	"	PUNCT
ftr-423	1128	16	may	may	AUX
ftr-423	1128	17	vary	vary	VERB
ftr-423	1128	18	from	from	ADP
ftr-423	1128	19	marriage	marriage	NOUN
ftr-423	1128	20	to	to	ADP
ftr-423	1128	21	marriage	marriage	NOUN
ftr-423	1128	22	and	and	CCONJ
ftr-423	1128	23	from	from	ADP
ftr-423	1128	24	time	time	NOUN
ftr-423	1128	25	to	to	ADP
ftr-423	1128	26	time	time	NOUN
ftr-423	1128	27	during	during	ADP
ftr-423	1128	28	the	the	DET
ftr-423	1128	29	marriage	marriage	NOUN
ftr-423	1128	30	.	.	PUNCT
ftr-423	1129	1	the	the	DET
ftr-423	1129	2	estate	estate	NOUN
ftr-423	1129	3	and	and	CCONJ
ftr-423	1129	4	gift	gift	NOUN
ftr-423	1129	5	tax	tax	NOUN
ftr-423	1129	6	laws	law	NOUN
ftr-423	1129	7	’	'	PUNCT
ftr-423	1129	8	presumption	presumption	NOUN
ftr-423	1129	9	that	that	SCONJ
ftr-423	1129	10	all	all	DET
ftr-423	1129	11	husbands	husband	NOUN
ftr-423	1129	12	and	and	CCONJ
ftr-423	1129	13	wives	wife	NOUN
ftr-423	1129	14	are	be	AUX
ftr-423	1129	15	economic	economic	ADJ
ftr-423	1129	16	units	unit	NOUN
ftr-423	1129	17	missteps	misstep	NOUN
ftr-423	1129	18	theoretically	theoretically	ADV
ftr-423	1129	19	in	in	ADP
ftr-423	1129	20	its	its	PRON
ftr-423	1129	21	essentialism	essentialism	NOUN
ftr-423	1129	22	.	.	PUNCT
ftr-423	1130	1	in	in	ADP
ftr-423	1130	2	feminist	feminist	ADJ
ftr-423	1130	3	legal	legal	ADJ
ftr-423	1130	4	theory	theory	NOUN
ftr-423	1130	5	,	,	PUNCT
ftr-423	1130	6	essentialism	essentialism	NOUN
ftr-423	1130	7	refers	refer	VERB
ftr-423	1130	8	to	to	ADP
ftr-423	1130	9	the	the	DET
ftr-423	1130	10	propensity	propensity	NOUN
ftr-423	1130	11	for	for	SCONJ
ftr-423	1130	12	scholars	scholar	NOUN
ftr-423	1130	13	to	to	PART
ftr-423	1130	14	“	"	PUNCT
ftr-423	1130	15	focus	focus	VERB
ftr-423	1130	16	only	only	ADV
ftr-423	1130	17	on	on	ADP
ftr-423	1130	18	what	what	PRON
ftr-423	1130	19	all	all	DET
ftr-423	1130	20	women	woman	NOUN
ftr-423	1130	21	have	have	AUX
ftr-423	1130	22	in	in	ADP
ftr-423	1130	23	common	common	ADJ
ftr-423	1130	24	:	:	PUNCT
ftr-423	1130	25	their	their	PRON
ftr-423	1130	26	subordination	subordination	NOUN
ftr-423	1130	27	to	to	ADP
ftr-423	1130	28	men	man	NOUN
ftr-423	1130	29	”	"	PUNCT
ftr-423	1130	30	and	and	CCONJ
ftr-423	1130	31	to	to	PART
ftr-423	1130	32	ignore	ignore	VERB
ftr-423	1130	33	that	that	SCONJ
ftr-423	1130	34	“	"	PUNCT
ftr-423	1130	35	men	man	NOUN
ftr-423	1130	36	are	be	AUX
ftr-423	1130	37	never	never	ADV
ftr-423	1130	38	just	just	ADV
ftr-423	1130	39	men	man	NOUN
ftr-423	1130	40	.	.	PUNCT
ftr-423	1130	41	.	.	PUNCT
ftr-423	1130	42	.	.	PUNCT
ftr-423	1131	1	not	not	PART
ftr-423	1131	2	all	all	DET
ftr-423	1131	3	men	man	NOUN
ftr-423	1131	4	have	have	VERB
ftr-423	1131	5	equal	equal	ADJ
ftr-423	1131	6	access	access	NOUN
ftr-423	1131	7	to	to	ADP
ftr-423	1131	8	‘	'	PUNCT
ftr-423	1131	9	male	male	ADJ
ftr-423	1131	10	’	'	PUNCT
ftr-423	1131	11	power	power	NOUN
ftr-423	1131	12	.	.	PUNCT
ftr-423	1131	13	”	"	PUNCT
ftr-423	1132	1	katharine	katharine	PROPN
ftr-423	1132	2	t.	t.	PROPN
ftr-423	1132	3	bartlett	bartlett	PROPN
ftr-423	1132	4	et	et	PROPN
ftr-423	1132	5	al	al	PROPN
ftr-423	1132	6	.	.	PROPN
ftr-423	1132	7	,	,	PUNCT
ftr-423	1132	8	supra	supra	PROPN
ftr-423	1132	9	note	note	PROPN
ftr-423	1132	10	163	163	NUM
ftr-423	1132	11	,	,	PUNCT
ftr-423	1132	12	at	at	ADP
ftr-423	1132	13	1193	1193	NUM
ftr-423	1132	14	.	.	PUNCT
ftr-423	1133	1	marjorie	marjorie	PROPN
ftr-423	1133	2	kornhauser	kornhauser	PROPN
ftr-423	1133	3	questions	question	VERB
ftr-423	1133	4	the	the	DET
ftr-423	1133	5	extent	extent	NOUN
ftr-423	1133	6	to	to	PART
ftr-423	1133	7	which	which	PRON
ftr-423	1133	8	husbands	husband	NOUN
ftr-423	1133	9	’	'	PUNCT
ftr-423	1133	10	and	and	CCONJ
ftr-423	1133	11	wives	wife	NOUN
ftr-423	1133	12	’	'	PUNCT
ftr-423	1133	13	beliefs	belief	NOUN
ftr-423	1133	14	about	about	ADP
ftr-423	1133	15	their	their	PRON
ftr-423	1133	16	shared	share	VERB
ftr-423	1133	17	financial	financial	ADJ
ftr-423	1133	18	management	management	NOUN
ftr-423	1133	19	matches	match	VERB
ftr-423	1133	20	reality	reality	NOUN
ftr-423	1133	21	.	.	PUNCT
ftr-423	1134	1	kornhauser	kornhauser	NOUN
ftr-423	1134	2	,	,	PUNCT
ftr-423	1134	3	supra	supra	PROPN
ftr-423	1134	4	note	note	PROPN
ftr-423	1134	5	20	20	NUM
ftr-423	1134	6	,	,	PUNCT
ftr-423	1134	7	at	at	ADP
ftr-423	1134	8	80	80	NUM
ftr-423	1134	9	-	-	SYM
ftr-423	1134	10	84	84	NUM
ftr-423	1134	11	.	.	PUNCT
ftr-423	1135	1	a	a	DET
ftr-423	1135	2	couple	couple	NOUN
ftr-423	1135	3	may	may	AUX
ftr-423	1135	4	choose	choose	VERB
ftr-423	1135	5	to	to	PART
ftr-423	1135	6	organize	organize	VERB
ftr-423	1135	7	finances	finance	NOUN
ftr-423	1135	8	at	at	ADP
ftr-423	1135	9	any	any	DET
ftr-423	1135	10	point	point	NOUN
ftr-423	1135	11	on	on	ADP
ftr-423	1135	12	a	a	DET
ftr-423	1135	13	spectrum	spectrum	NOUN
ftr-423	1135	14	that	that	PRON
ftr-423	1135	15	has	have	VERB
ftr-423	1135	16	complete	complete	ADJ
ftr-423	1135	17	resource	resource	NOUN
ftr-423	1135	18	sharing	sharing	NOUN
ftr-423	1135	19	at	at	ADP
ftr-423	1135	20	one	one	NUM
ftr-423	1135	21	end	end	NOUN
ftr-423	1135	22	and	and	CCONJ
ftr-423	1135	23	to	to	ADP
ftr-423	1135	24	tal	tal	ADJ
ftr-423	1135	25	financial	financial	ADJ
ftr-423	1135	26	separation	separation	NOUN
ftr-423	1135	27	at	at	ADP
ftr-423	1135	28	the	the	DET
ftr-423	1135	29	other	other	ADJ
ftr-423	1135	30	end	end	NOUN
ftr-423	1135	31	.	.	PUNCT
ftr-423	1136	1	women	woman	NOUN
ftr-423	1136	2	’s	’s	PART
ftr-423	1136	3	financial	financial	ADJ
ftr-423	1136	4	contribution	contribution	NOUN
ftr-423	1136	5	to	to	ADP
ftr-423	1136	6	government	government	NOUN
ftr-423	1136	7	in	in	ADP
ftr-423	1136	8	the	the	DET
ftr-423	1136	9	form	form	NOUN
ftr-423	1136	10	of	of	ADP
ftr-423	1136	11	taxes	taxis	NOUN
ftr-423	1136	12	.	.	PUNCT
ftr-423	1137	1	women	woman	NOUN
ftr-423	1137	2	are	be	AUX
ftr-423	1137	3	“	"	PUNCT
ftr-423	1137	4	property	property	NOUN
ftr-423	1137	5	-	-	PUNCT
ftr-423	1137	6	holders	holder	NOUN
ftr-423	1137	7	,	,	PUNCT
ftr-423	1137	8	taxpayers	taxpayer	NOUN
ftr-423	1137	9	;	;	PUNCT
ftr-423	1137	10	yet	yet	CCONJ
ftr-423	1137	11	we	we	PRON
ftr-423	1137	12	are	be	AUX
ftr-423	1137	13	denied	deny	VERB
ftr-423	1137	14	the	the	DET
ftr-423	1137	15	exercise	exercise	NOUN
ftr-423	1137	16	of	of	ADP
ftr-423	1137	17	our	our	PRON
ftr-423	1137	18	right	right	NOUN
ftr-423	1137	19	to	to	ADP
ftr-423	1137	20	the	the	DET
ftr-423	1137	21	elective	elective	ADJ
ftr-423	1137	22	franchise	franchise	NOUN
ftr-423	1137	23	.	.	PUNCT
ftr-423	1138	1	we	we	PRON
ftr-423	1138	2	support	support	VERB
ftr-423	1138	3	ourselves	ourselves	PRON
ftr-423	1138	4	,	,	PUNCT
ftr-423	1138	5	and	and	CCONJ
ftr-423	1138	6	,	,	PUNCT
ftr-423	1138	7	in	in	ADP
ftr-423	1138	8	part	part	NOUN
ftr-423	1138	9	,	,	PUNCT
ftr-423	1138	10	your	your	PRON
ftr-423	1138	11	schools	school	NOUN
ftr-423	1138	12	,	,	PUNCT
ftr-423	1138	13	colleges	college	NOUN
ftr-423	1138	14	,	,	PUNCT
ftr-423	1138	15	churches	church	NOUN
ftr-423	1138	16	,	,	PUNCT
ftr-423	1138	17	your	your	PRON
ftr-423	1138	18	poor	poor	ADJ
ftr-423	1138	19	-	-	PUNCT
ftr-423	1138	20	houses	house	NOUN
ftr-423	1138	21	.	.	PUNCT
ftr-423	1138	22	.	.	PUNCT
ftr-423	1138	23	.	.	PUNCT
ftr-423	1139	1	and	and	CCONJ
ftr-423	1139	2	yet	yet	ADV
ftr-423	1139	3	we	we	PRON
ftr-423	1139	4	have	have	VERB
ftr-423	1139	5	no	no	DET
ftr-423	1139	6	vote	vote	NOUN
ftr-423	1139	7	in	in	ADP
ftr-423	1139	8	your	your	PRON
ftr-423	1139	9	councils	council	NOUN
ftr-423	1139	10	,	,	PUNCT
ftr-423	1139	11	”	"	PUNCT
ftr-423	1139	12	she	she	PRON
ftr-423	1139	13	asserted.189	asserted.189	PROPN
ftr-423	1139	14	in	in	ADP
ftr-423	1139	15	stanton	stanton	PROPN
ftr-423	1139	16	’s	’s	PART
ftr-423	1139	17	reasoning	reasoning	NOUN
ftr-423	1139	18	,	,	PUNCT
ftr-423	1139	19	because	because	SCONJ
ftr-423	1139	20	women	woman	NOUN
ftr-423	1139	21	were	be	AUX
ftr-423	1139	22	subject	subject	ADJ
ftr-423	1139	23	to	to	ADP
ftr-423	1139	24	the	the	DET
ftr-423	1139	25	same	same	ADJ
ftr-423	1139	26	tax	tax	NOUN
ftr-423	1139	27	laws	law	NOUN
ftr-423	1139	28	as	as	ADP
ftr-423	1139	29	men	man	NOUN
ftr-423	1139	30	,	,	PUNCT
ftr-423	1139	31	women	woman	NOUN
ftr-423	1139	32	have	have	VERB
ftr-423	1139	33	a	a	DET
ftr-423	1139	34	claim	claim	NOUN
ftr-423	1139	35	of	of	ADP
ftr-423	1139	36	right	right	NOUN
ftr-423	1139	37	to	to	PART
ftr-423	1139	38	civic	civic	VERB
ftr-423	1139	39	participation.190	participation.190	PROPN
ftr-423	1139	40	b.	b.	NOUN
ftr-423	1140	1	the	the	DET
ftr-423	1140	2	current	current	ADJ
ftr-423	1140	3	tax	tax	NOUN
ftr-423	1140	4	rules	rule	NOUN
ftr-423	1140	5	disregard	disregard	VERB
ftr-423	1140	6	economic	economic	ADJ
ftr-423	1140	7	unity	unity	NOUN
ftr-423	1140	8	1	1	NUM
ftr-423	1140	9	.	.	PUNCT
ftr-423	1140	10	under	under	NOUN
ftr-423	1140	11	-	-	PUNCT
ftr-423	1140	12	inclusivity	inclusivity	NOUN
ftr-423	1140	13	–	–	PUNCT
ftr-423	1140	14	the	the	DET
ftr-423	1140	15	one	one	NUM
ftr-423	1140	16	flesh	flesh	NOUN
ftr-423	1140	17	,	,	PUNCT
ftr-423	1140	18	one	one	NUM
ftr-423	1140	19	taxpayer	taxpayer	NOUN
ftr-423	1140	20	approach	approach	NOUN
ftr-423	1140	21	to	to	ADP
ftr-423	1140	22	wealth	wealth	NOUN
ftr-423	1140	23	transfer	transfer	NOUN
ftr-423	1140	24	taxation	taxation	NOUN
ftr-423	1140	25	is	be	AUX
ftr-423	1140	26	based	base	VERB
ftr-423	1140	27	on	on	ADP
ftr-423	1140	28	the	the	DET
ftr-423	1140	29	assertion	assertion	NOUN
ftr-423	1140	30	that	that	SCONJ
ftr-423	1140	31	husband	husband	NOUN
ftr-423	1140	32	and	and	CCONJ
ftr-423	1140	33	wife	wife	NOUN
ftr-423	1140	34	are	be	AUX
ftr-423	1140	35	a	a	DET
ftr-423	1140	36	“	"	PUNCT
ftr-423	1140	37	single	single	ADJ
ftr-423	1140	38	economic	economic	ADJ
ftr-423	1140	39	unit,”191	unit,”191	NOUN
ftr-423	1140	40	but	but	CCONJ
ftr-423	1140	41	married	married	ADJ
ftr-423	1140	42	couples	couple	NOUN
ftr-423	1140	43	need	need	AUX
ftr-423	1140	44	not	not	PART
ftr-423	1140	45	show	show	VERB
ftr-423	1140	46	actual	actual	ADJ
ftr-423	1140	47	economic	economic	ADJ
ftr-423	1140	48	unity	unity	NOUN
ftr-423	1140	49	to	to	PART
ftr-423	1140	50	qualify	qualify	VERB
ftr-423	1140	51	property	property	NOUN
ftr-423	1140	52	transfers	transfer	NOUN
ftr-423	1140	53	for	for	ADP
ftr-423	1140	54	the	the	DET
ftr-423	1140	55	marital	marital	ADJ
ftr-423	1140	56	deduction,192	deduction,192	NOUN
ftr-423	1140	57	gift	gift	NOUN
ftr-423	1140	58	-	-	PUNCT
ftr-423	1140	59	splitting,193	splitting,193	NOUN
ftr-423	1140	60	and	and	CCONJ
ftr-423	1140	61	special	special	ADJ
ftr-423	1140	62	disclaimer	disclaimer	NOUN
ftr-423	1140	63	rules.194	rules.194	PROPN
ftr-423	1140	64	marriage	marriage	NOUN
ftr-423	1140	65	alone	alone	ADV
ftr-423	1140	66	between	between	ADP
ftr-423	1140	67	a	a	DET
ftr-423	1140	68	man	man	NOUN
ftr-423	1140	69	and	and	CCONJ
ftr-423	1140	70	a	a	DET
ftr-423	1140	71	woman195	woman195	PROPN
ftr-423	1140	72	entitles	entitle	VERB
ftr-423	1140	73	these	these	DET
ftr-423	1140	74	taxpayers	taxpayer	NOUN
ftr-423	1140	75	to	to	ADP
ftr-423	1140	76	special	special	ADJ
ftr-423	1140	77	tax	tax	NOUN
ftr-423	1140	78	treatment	treatment	NOUN
ftr-423	1140	79	regardless	regardless	ADV
ftr-423	1140	80	of	of	ADP
ftr-423	1140	81	the	the	DET
ftr-423	1140	82	couple	couple	NOUN
ftr-423	1140	83	’s	’s	PART
ftr-423	1140	84	resources	resource	NOUN
ftr-423	1140	85	,	,	PUNCT
ftr-423	1140	86	consumption	consumption	NOUN
ftr-423	1140	87	patterns	pattern	NOUN
ftr-423	1140	88	,	,	PUNCT
ftr-423	1140	89	or	or	CCONJ
ftr-423	1140	90	allocation	allocation	NOUN
ftr-423	1140	91	of	of	ADP
ftr-423	1140	92	responsibility	responsibility	NOUN
ftr-423	1140	93	for	for	ADP
ftr-423	1140	94	financial	financial	ADJ
ftr-423	1140	95	management.196	management.196	PROPN
ftr-423	1140	96	under	under	ADP
ftr-423	1140	97	present	present	ADJ
ftr-423	1140	98	law	law	NOUN
ftr-423	1140	99	taxpayers	taxpayer	NOUN
ftr-423	1140	100	who	who	PRON
ftr-423	1140	101	are	be	AUX
ftr-423	1140	102	not	not	PART
ftr-423	1140	103	married	married	ADJ
ftr-423	1140	104	(	(	PUNCT
ftr-423	1140	105	or	or	CCONJ
ftr-423	1140	106	who	who	PRON
ftr-423	1140	107	2004	2004	NUM
ftr-423	1140	108	one	one	NUM
ftr-423	1140	109	flesh	flesh	NOUN
ftr-423	1140	110	,	,	PUNCT
ftr-423	1140	111	two	two	NUM
ftr-423	1140	112	taxpayers	taxpayer	NOUN
ftr-423	1140	113	793	793	NUM
ftr-423	1140	114	many	many	ADJ
ftr-423	1140	115	couples	couple	NOUN
ftr-423	1140	116	likely	likely	ADV
ftr-423	1140	117	fall	fall	VERB
ftr-423	1140	118	somewhere	somewhere	ADV
ftr-423	1140	119	in	in	ADP
ftr-423	1140	120	between	between	ADP
ftr-423	1140	121	and	and	CCONJ
ftr-423	1140	122	may	may	AUX
ftr-423	1140	123	vary	vary	VERB
ftr-423	1140	124	their	their	PRON
ftr-423	1140	125	location	location	NOUN
ftr-423	1140	126	on	on	ADP
ftr-423	1140	127	the	the	DET
ftr-423	1140	128	spectrum	spectrum	NOUN
ftr-423	1140	129	at	at	ADP
ftr-423	1140	130	different	different	ADJ
ftr-423	1140	131	times	time	NOUN
ftr-423	1140	132	in	in	ADP
ftr-423	1140	133	their	their	PRON
ftr-423	1140	134	relationship	relationship	NOUN
ftr-423	1140	135	.	.	PUNCT
ftr-423	1141	1	197	197	NUM
ftr-423	1141	2	.	.	PUNCT
ftr-423	1142	1	see	see	VERB
ftr-423	1142	2	1	1	NUM
ftr-423	1142	3	u.s.c	u.s.c	ADJ
ftr-423	1142	4	.	.	PUNCT
ftr-423	1143	1	§	§	PROPN
ftr-423	1143	2	7	7	NUM
ftr-423	1143	3	(	(	PUNCT
ftr-423	1143	4	2000	2000	NUM
ftr-423	1143	5	)	)	PUNCT
ftr-423	1143	6	.	.	PUNCT
ftr-423	1144	1	for	for	ADP
ftr-423	1144	2	a	a	DET
ftr-423	1144	3	critical	critical	ADJ
ftr-423	1144	4	perspective	perspective	NOUN
ftr-423	1144	5	on	on	ADP
ftr-423	1144	6	the	the	DET
ftr-423	1144	7	tax	tax	NOUN
ftr-423	1144	8	laws	law	NOUN
ftr-423	1144	9	,	,	PUNCT
ftr-423	1144	10	see	see	VERB
ftr-423	1144	11	generally	generally	ADV
ftr-423	1144	12	anthony	anthony	PROPN
ftr-423	1144	13	c.	c.	PROPN
ftr-423	1144	14	infanti	infanti	PROPN
ftr-423	1144	15	,	,	PUNCT
ftr-423	1144	16	the	the	DET
ftr-423	1144	17	internal	internal	ADJ
ftr-423	1144	18	revenue	revenue	NOUN
ftr-423	1144	19	code	code	NOUN
ftr-423	1144	20	as	as	ADP
ftr-423	1144	21	sodomy	sodomy	NOUN
ftr-423	1144	22	statute	statute	NOUN
ftr-423	1144	23	,	,	PUNCT
ftr-423	1144	24	44	44	NUM
ftr-423	1144	25	santa	santa	PROPN
ftr-423	1144	26	clara	clara	PROPN
ftr-423	1144	27	l.	l.	PROPN
ftr-423	1144	28	rev	rev	PROPN
ftr-423	1144	29	.	.	PROPN
ftr-423	1144	30	763	763	NUM
ftr-423	1144	31	(	(	PUNCT
ftr-423	1144	32	2004	2004	NUM
ftr-423	1144	33	)	)	PUNCT
ftr-423	1144	34	(	(	PUNCT
ftr-423	1144	35	describing	describe	VERB
ftr-423	1144	36	the	the	DET
ftr-423	1144	37	internal	internal	ADJ
ftr-423	1144	38	revenue	revenue	NOUN
ftr-423	1144	39	code	code	NOUN
ftr-423	1144	40	as	as	ADP
ftr-423	1144	41	“	"	PUNCT
ftr-423	1144	42	another	another	DET
ftr-423	1144	43	weapon	weapon	NOUN
ftr-423	1144	44	for	for	ADP
ftr-423	1144	45	discrimination	discrimination	NOUN
ftr-423	1144	46	and	and	CCONJ
ftr-423	1144	47	oppression	oppression	NOUN
ftr-423	1144	48	in	in	ADP
ftr-423	1144	49	society	society	NOUN
ftr-423	1144	50	’s	’s	PART
ftr-423	1144	51	already	already	ADV
ftr-423	1144	52	well	well	ADV
ftr-423	1144	53	-	-	PUNCT
ftr-423	1144	54	stocked	stock	VERB
ftr-423	1144	55	arsenal	arsenal	NOUN
ftr-423	1144	56	.	.	PUNCT
ftr-423	1144	57	”	"	PUNCT
ftr-423	1145	1	i	i	PRON
ftr-423	1145	2	d	d	PROPN
ftr-423	1145	3	at	at	ADP
ftr-423	1145	4	768	768	NUM
ftr-423	1145	5	)	)	PUNCT
ftr-423	1145	6	.	.	PUNCT
ftr-423	1146	1	198	198	NUM
ftr-423	1146	2	.	.	PUNCT
ftr-423	1147	1	see	see	VERB
ftr-423	1147	2	supra	supra	PROPN
ftr-423	1147	3	note	note	PROPN
ftr-423	1147	4	116	116	NUM
ftr-423	1147	5	.	.	PUNCT
ftr-423	1147	6	199	199	NUM
ftr-423	1147	7	.	.	PUNCT
ftr-423	1148	1	the	the	DET
ftr-423	1148	2	massachusetts	massachusetts	PROPN
ftr-423	1148	3	supreme	supreme	PROPN
ftr-423	1148	4	court	court	PROPN
ftr-423	1148	5	has	have	AUX
ftr-423	1148	6	invalidated	invalidate	VERB
ftr-423	1148	7	the	the	DET
ftr-423	1148	8	state	state	NOUN
ftr-423	1148	9	’s	’s	PART
ftr-423	1148	10	prohibition	prohibition	NOUN
ftr-423	1148	11	on	on	ADP
ftr-423	1148	12	same	same	ADJ
ftr-423	1148	13	-	-	PUNCT
ftr-423	1148	14	sex	sex	NOUN
ftr-423	1148	15	marriage	marriage	NOUN
ftr-423	1148	16	.	.	PUNCT
ftr-423	1149	1	goodridge	goodridge	PROPN
ftr-423	1149	2	v.	v.	ADP
ftr-423	1149	3	dep’t	dep’t	PROPN
ftr-423	1149	4	.	.	PUNCT
ftr-423	1149	5	of	of	ADP
ftr-423	1149	6	public	public	ADJ
ftr-423	1149	7	health	health	NOUN
ftr-423	1149	8	,	,	PUNCT
ftr-423	1149	9	798	798	NUM
ftr-423	1149	10	n.e.2d	n.e.2d	NOUN
ftr-423	1149	11	941	941	NUM
ftr-423	1149	12	,	,	PUNCT
ftr-423	1149	13	948	948	NUM
ftr-423	1149	14	(	(	PUNCT
ftr-423	1149	15	mass	mass	PROPN
ftr-423	1149	16	.	.	PROPN
ftr-423	1149	17	2003	2003	NUM
ftr-423	1149	18	)	)	PUNCT
ftr-423	1149	19	.	.	PUNCT
ftr-423	1150	1	200	200	NUM
ftr-423	1150	2	.	.	NOUN
ftr-423	1150	3	same	same	ADJ
ftr-423	1150	4	-	-	PUNCT
ftr-423	1150	5	sex	sex	NOUN
ftr-423	1150	6	couples	couple	NOUN
ftr-423	1150	7	may	may	AUX
ftr-423	1150	8	register	register	VERB
ftr-423	1150	9	their	their	PRON
ftr-423	1150	10	domestic	domestic	ADJ
ftr-423	1150	11	partnership	partnership	NOUN
ftr-423	1150	12	in	in	ADP
ftr-423	1150	13	vermont	vermont	PROPN
ftr-423	1150	14	.	.	PUNCT
ftr-423	1151	1	vt	vt	PROPN
ftr-423	1151	2	.	.	PROPN
ftr-423	1151	3	stat	stat	PROPN
ftr-423	1151	4	.	.	PUNCT
ftr-423	1152	1	ann	ann	PROPN
ftr-423	1152	2	.	.	PUNCT
ftr-423	1153	1	tit	tit	PROPN
ftr-423	1153	2	.	.	PROPN
ftr-423	1154	1	15	15	NUM
ftr-423	1154	2	,	,	PUNCT
ftr-423	1154	3	§	§	PROPN
ftr-423	1154	4	1202	1202	NUM
ftr-423	1154	5	(	(	PUNCT
ftr-423	1154	6	2004	2004	NUM
ftr-423	1154	7	)	)	PUNCT
ftr-423	1154	8	.	.	PUNCT
ftr-423	1155	1	201	201	NUM
ftr-423	1155	2	.	.	PUNCT
ftr-423	1156	1	see	see	VERB
ftr-423	1156	2	1	1	NUM
ftr-423	1156	3	u	u	NOUN
ftr-423	1156	4	.s.c	.s.c	PUNCT
ftr-423	1156	5	.	.	PUNCT
ftr-423	1157	1	§	§	PROPN
ftr-423	1157	2	7	7	NUM
ftr-423	1157	3	(	(	PUNCT
ftr-423	1157	4	2000	2000	NUM
ftr-423	1157	5	)	)	PUNCT
ftr-423	1157	6	.	.	PUNCT
ftr-423	1158	1	can	can	AUX
ftr-423	1158	2	not	not	PART
ftr-423	1158	3	marry	marry	VERB
ftr-423	1158	4	at	at	ADP
ftr-423	1158	5	least	least	ADJ
ftr-423	1158	6	for	for	ADP
ftr-423	1158	7	federal	federal	ADJ
ftr-423	1158	8	purposes)197	purposes)197	PROPN
ftr-423	1158	9	are	be	AUX
ftr-423	1158	10	not	not	PART
ftr-423	1158	11	eligible	eligible	ADJ
ftr-423	1158	12	for	for	ADP
ftr-423	1158	13	transfer	transfer	NOUN
ftr-423	1158	14	tax	tax	NOUN
ftr-423	1158	15	benefits	benefit	NOUN
ftr-423	1158	16	even	even	ADV
ftr-423	1158	17	if	if	SCONJ
ftr-423	1158	18	they	they	PRON
ftr-423	1158	19	demonstrate	demonstrate	VERB
ftr-423	1158	20	that	that	SCONJ
ftr-423	1158	21	they	they	PRON
ftr-423	1158	22	function	function	VERB
ftr-423	1158	23	as	as	ADP
ftr-423	1158	24	a	a	DET
ftr-423	1158	25	single	single	ADJ
ftr-423	1158	26	economic	economic	ADJ
ftr-423	1158	27	unit	unit	NOUN
ftr-423	1158	28	.	.	PUNCT
ftr-423	1159	1	consider	consider	VERB
ftr-423	1159	2	the	the	DET
ftr-423	1159	3	following	follow	VERB
ftr-423	1159	4	scenarios	scenario	NOUN
ftr-423	1159	5	:	:	PUNCT
ftr-423	1159	6	(	(	PUNCT
ftr-423	1159	7	a	a	X
ftr-423	1159	8	)	)	PUNCT
ftr-423	1159	9	man	man	NOUN
ftr-423	1159	10	and	and	CCONJ
ftr-423	1159	11	woman	woman	NOUN
ftr-423	1159	12	live	live	VERB
ftr-423	1159	13	together	together	ADV
ftr-423	1159	14	as	as	ADP
ftr-423	1159	15	husband	husband	NOUN
ftr-423	1159	16	and	and	CCONJ
ftr-423	1159	17	wife	wife	NOUN
ftr-423	1159	18	.	.	PUNCT
ftr-423	1160	1	although	although	SCONJ
ftr-423	1160	2	they	they	PRON
ftr-423	1160	3	equally	equally	ADV
ftr-423	1160	4	share	share	VERB
ftr-423	1160	5	all	all	DET
ftr-423	1160	6	financial	financial	ADJ
ftr-423	1160	7	resources	resource	NOUN
ftr-423	1160	8	and	and	CCONJ
ftr-423	1160	9	responsibilities	responsibility	NOUN
ftr-423	1160	10	,	,	PUNCT
ftr-423	1160	11	man	man	NOUN
ftr-423	1160	12	and	and	CCONJ
ftr-423	1160	13	woman	woman	NOUN
ftr-423	1160	14	are	be	AUX
ftr-423	1160	15	not	not	PART
ftr-423	1160	16	married	married	ADJ
ftr-423	1160	17	.	.	PUNCT
ftr-423	1161	1	assume	assume	VERB
ftr-423	1161	2	that	that	SCONJ
ftr-423	1161	3	applicable	applicable	ADJ
ftr-423	1161	4	state	state	NOUN
ftr-423	1161	5	law	law	NOUN
ftr-423	1161	6	would	would	AUX
ftr-423	1161	7	not	not	PART
ftr-423	1161	8	recognize	recognize	VERB
ftr-423	1161	9	their	their	PRON
ftr-423	1161	10	relationship	relationship	NOUN
ftr-423	1161	11	as	as	ADP
ftr-423	1161	12	a	a	DET
ftr-423	1161	13	common	common	ADJ
ftr-423	1161	14	law	law	NOUN
ftr-423	1161	15	marriage	marriage	NOUN
ftr-423	1161	16	.	.	PUNCT
ftr-423	1162	1	(	(	PUNCT
ftr-423	1162	2	b	b	X
ftr-423	1162	3	)	)	PUNCT
ftr-423	1162	4	man	man	NOUN
ftr-423	1162	5	1	1	NUM
ftr-423	1162	6	and	and	CCONJ
ftr-423	1162	7	man	man	NOUN
ftr-423	1162	8	2	2	NUM
ftr-423	1162	9	live	live	VERB
ftr-423	1162	10	together	together	ADV
ftr-423	1162	11	as	as	ADP
ftr-423	1162	12	spouses	spouse	NOUN
ftr-423	1162	13	,	,	PUNCT
ftr-423	1162	14	but	but	CCONJ
ftr-423	1162	15	their	their	PRON
ftr-423	1162	16	state	state	NOUN
ftr-423	1162	17	and	and	CCONJ
ftr-423	1162	18	local	local	ADJ
ftr-423	1162	19	government	government	NOUN
ftr-423	1162	20	do	do	AUX
ftr-423	1162	21	not	not	PART
ftr-423	1162	22	recognize	recognize	VERB
ftr-423	1162	23	domestic	domestic	ADJ
ftr-423	1162	24	partnerships	partnership	NOUN
ftr-423	1162	25	or	or	CCONJ
ftr-423	1162	26	samesex	samesex	NOUN
ftr-423	1162	27	marriage	marriage	NOUN
ftr-423	1162	28	.	.	PUNCT
ftr-423	1163	1	they	they	PRON
ftr-423	1163	2	are	be	AUX
ftr-423	1163	3	not	not	PART
ftr-423	1163	4	married	marry	VERB
ftr-423	1163	5	under	under	ADP
ftr-423	1163	6	the	the	DET
ftr-423	1163	7	laws	law	NOUN
ftr-423	1163	8	of	of	ADP
ftr-423	1163	9	any	any	DET
ftr-423	1163	10	other	other	ADJ
ftr-423	1163	11	state	state	NOUN
ftr-423	1163	12	.	.	PUNCT
ftr-423	1164	1	man	man	NOUN
ftr-423	1164	2	1	1	NUM
ftr-423	1164	3	works	work	VERB
ftr-423	1164	4	full	full	ADJ
ftr-423	1164	5	-	-	PUNCT
ftr-423	1164	6	time	time	NOUN
ftr-423	1164	7	outside	outside	ADP
ftr-423	1164	8	the	the	DET
ftr-423	1164	9	home	home	NOUN
ftr-423	1164	10	.	.	PUNCT
ftr-423	1165	1	man	man	NOUN
ftr-423	1165	2	2	2	NUM
ftr-423	1165	3	is	be	AUX
ftr-423	1165	4	a	a	DET
ftr-423	1165	5	full	full	ADJ
ftr-423	1165	6	-	-	PUNCT
ftr-423	1165	7	time	time	NOUN
ftr-423	1165	8	parent	parent	NOUN
ftr-423	1165	9	to	to	ADP
ftr-423	1165	10	the	the	DET
ftr-423	1165	11	couple	couple	NOUN
ftr-423	1165	12	’s	’s	PART
ftr-423	1165	13	minor	minor	ADJ
ftr-423	1165	14	child	child	NOUN
ftr-423	1165	15	.	.	PUNCT
ftr-423	1166	1	(	(	PUNCT
ftr-423	1166	2	c	c	X
ftr-423	1166	3	)	)	PUNCT
ftr-423	1166	4	sister	sister	NOUN
ftr-423	1166	5	and	and	CCONJ
ftr-423	1166	6	sister	sister	NOUN
ftr-423	1166	7	are	be	AUX
ftr-423	1166	8	elderly	elderly	ADJ
ftr-423	1166	9	,	,	PUNCT
ftr-423	1166	10	unmarried	unmarried	ADJ
ftr-423	1166	11	siblings	sibling	NOUN
ftr-423	1166	12	who	who	PRON
ftr-423	1166	13	live	live	VERB
ftr-423	1166	14	together	together	ADV
ftr-423	1166	15	in	in	ADP
ftr-423	1166	16	order	order	NOUN
ftr-423	1166	17	to	to	PART
ftr-423	1166	18	save	save	VERB
ftr-423	1166	19	costs	cost	NOUN
ftr-423	1166	20	.	.	PUNCT
ftr-423	1167	1	each	each	PRON
ftr-423	1167	2	has	have	VERB
ftr-423	1167	3	a	a	DET
ftr-423	1167	4	small	small	ADJ
ftr-423	1167	5	amount	amount	NOUN
ftr-423	1167	6	of	of	ADP
ftr-423	1167	7	retirement	retirement	NOUN
ftr-423	1167	8	income	income	NOUN
ftr-423	1167	9	,	,	PUNCT
ftr-423	1167	10	but	but	CCONJ
ftr-423	1167	11	neither	neither	PRON
ftr-423	1167	12	is	be	AUX
ftr-423	1167	13	able	able	ADJ
ftr-423	1167	14	to	to	PART
ftr-423	1167	15	support	support	VERB
ftr-423	1167	16	herself	herself	PRON
ftr-423	1167	17	on	on	ADP
ftr-423	1167	18	her	her	PRON
ftr-423	1167	19	individual	individual	ADJ
ftr-423	1167	20	income	income	NOUN
ftr-423	1167	21	alone	alone	ADV
ftr-423	1167	22	.	.	PUNCT
ftr-423	1168	1	the	the	DET
ftr-423	1168	2	sisters	sister	NOUN
ftr-423	1168	3	live	live	VERB
ftr-423	1168	4	modestly	modestly	ADV
ftr-423	1168	5	and	and	CCONJ
ftr-423	1168	6	share	share	VERB
ftr-423	1168	7	all	all	DET
ftr-423	1168	8	costs	cost	NOUN
ftr-423	1168	9	evenly	evenly	ADV
ftr-423	1168	10	.	.	PUNCT
ftr-423	1169	1	(	(	PUNCT
ftr-423	1169	2	d	d	X
ftr-423	1169	3	)	)	PUNCT
ftr-423	1169	4	elderly	elderly	ADJ
ftr-423	1169	5	parent	parent	NOUN
ftr-423	1169	6	lives	live	VERB
ftr-423	1169	7	with	with	ADP
ftr-423	1169	8	adult	adult	NOUN
ftr-423	1169	9	child	child	NOUN
ftr-423	1169	10	.	.	PUNCT
ftr-423	1170	1	elderly	elderly	ADJ
ftr-423	1170	2	parent	parent	NOUN
ftr-423	1170	3	has	have	VERB
ftr-423	1170	4	no	no	DET
ftr-423	1170	5	assets	asset	NOUN
ftr-423	1170	6	or	or	CCONJ
ftr-423	1170	7	income	income	NOUN
ftr-423	1170	8	,	,	PUNCT
ftr-423	1170	9	except	except	SCONJ
ftr-423	1170	10	what	what	PRON
ftr-423	1170	11	adult	adult	NOUN
ftr-423	1170	12	child	child	NOUN
ftr-423	1170	13	provides	provide	VERB
ftr-423	1170	14	.	.	PUNCT
ftr-423	1171	1	adult	adult	NOUN
ftr-423	1171	2	child	child	NOUN
ftr-423	1171	3	is	be	AUX
ftr-423	1171	4	elderly	elderly	ADJ
ftr-423	1171	5	parent	parent	NOUN
ftr-423	1171	6	’s	’s	PART
ftr-423	1171	7	sole	sole	ADJ
ftr-423	1171	8	source	source	NOUN
ftr-423	1171	9	of	of	ADP
ftr-423	1171	10	financial	financial	ADJ
ftr-423	1171	11	support	support	NOUN
ftr-423	1171	12	.	.	PUNCT
ftr-423	1172	1	the	the	DET
ftr-423	1172	2	taxpayers	taxpayer	NOUN
ftr-423	1172	3	in	in	ADP
ftr-423	1172	4	these	these	DET
ftr-423	1172	5	scenarios	scenario	NOUN
ftr-423	1172	6	economically	economically	ADV
ftr-423	1172	7	resemble	resemble	VERB
ftr-423	1172	8	the	the	DET
ftr-423	1172	9	married	married	ADJ
ftr-423	1172	10	couple	couple	NOUN
ftr-423	1172	11	of	of	ADP
ftr-423	1172	12	the	the	DET
ftr-423	1172	13	one	one	NUM
ftr-423	1172	14	flesh	flesh	NOUN
ftr-423	1172	15	,	,	PUNCT
ftr-423	1172	16	one	one	NUM
ftr-423	1172	17	taxpayer	taxpayer	NOUN
ftr-423	1172	18	rule	rule	NOUN
ftr-423	1172	19	.	.	PUNCT
ftr-423	1173	1	yet	yet	ADV
ftr-423	1173	2	none	none	NOUN
ftr-423	1173	3	of	of	ADP
ftr-423	1173	4	these	these	DET
ftr-423	1173	5	taxpayers	taxpayer	NOUN
ftr-423	1173	6	may	may	AUX
ftr-423	1173	7	transfer	transfer	VERB
ftr-423	1173	8	assets	asset	NOUN
ftr-423	1173	9	tax	tax	NOUN
ftr-423	1173	10	-	-	PUNCT
ftr-423	1173	11	free	free	ADJ
ftr-423	1173	12	to	to	ADP
ftr-423	1173	13	the	the	DET
ftr-423	1173	14	other	other	ADJ
ftr-423	1173	15	member	member	NOUN
ftr-423	1173	16	of	of	ADP
ftr-423	1173	17	the	the	DET
ftr-423	1173	18	“	"	PUNCT
ftr-423	1173	19	couple	couple	NOUN
ftr-423	1173	20	.	.	PUNCT
ftr-423	1173	21	”	"	PUNCT
ftr-423	1174	1	if	if	SCONJ
ftr-423	1174	2	man	man	NOUN
ftr-423	1174	3	from	from	ADP
ftr-423	1174	4	example	example	NOUN
ftr-423	1174	5	(	(	PUNCT
ftr-423	1174	6	a	a	NOUN
ftr-423	1174	7	)	)	PUNCT
ftr-423	1174	8	above	above	ADJ
ftr-423	1174	9	leaves	leave	NOUN
ftr-423	1174	10	all	all	PRON
ftr-423	1174	11	of	of	ADP
ftr-423	1174	12	his	his	PRON
ftr-423	1174	13	property	property	NOUN
ftr-423	1174	14	to	to	ADP
ftr-423	1174	15	woman	woman	NOUN
ftr-423	1174	16	,	,	PUNCT
ftr-423	1174	17	assuming	assume	VERB
ftr-423	1174	18	that	that	SCONJ
ftr-423	1174	19	his	his	PRON
ftr-423	1174	20	estate	estate	NOUN
ftr-423	1174	21	exceeds	exceed	VERB
ftr-423	1174	22	the	the	DET
ftr-423	1174	23	minimum	minimum	ADJ
ftr-423	1174	24	threshold	threshold	NOUN
ftr-423	1174	25	for	for	ADP
ftr-423	1174	26	the	the	DET
ftr-423	1174	27	imposition	imposition	NOUN
ftr-423	1174	28	of	of	ADP
ftr-423	1174	29	estate	estate	NOUN
ftr-423	1174	30	tax,198	tax,198	PROPN
ftr-423	1174	31	man	man	NOUN
ftr-423	1174	32	’s	’s	PART
ftr-423	1174	33	estate	estate	NOUN
ftr-423	1174	34	will	will	AUX
ftr-423	1174	35	be	be	AUX
ftr-423	1174	36	taxable	taxable	ADJ
ftr-423	1174	37	.	.	PUNCT
ftr-423	1175	1	this	this	DET
ftr-423	1175	2	couple	couple	NOUN
ftr-423	1175	3	presumably	presumably	ADV
ftr-423	1175	4	could	could	AUX
ftr-423	1175	5	have	have	AUX
ftr-423	1175	6	married	marry	VERB
ftr-423	1175	7	,	,	PUNCT
ftr-423	1175	8	but	but	CCONJ
ftr-423	1175	9	chose	choose	VERB
ftr-423	1175	10	not	not	PART
ftr-423	1175	11	to	to	PART
ftr-423	1175	12	do	do	VERB
ftr-423	1175	13	so	so	ADV
ftr-423	1175	14	.	.	PUNCT
ftr-423	1176	1	man	man	NOUN
ftr-423	1176	2	and	and	CCONJ
ftr-423	1176	3	woman	woman	NOUN
ftr-423	1176	4	are	be	AUX
ftr-423	1176	5	not	not	PART
ftr-423	1176	6	“	"	PUNCT
ftr-423	1176	7	one	one	NUM
ftr-423	1176	8	flesh	flesh	NOUN
ftr-423	1176	9	”	"	PUNCT
ftr-423	1176	10	and	and	CCONJ
ftr-423	1176	11	therefore	therefore	ADV
ftr-423	1176	12	are	be	AUX
ftr-423	1176	13	not	not	PART
ftr-423	1176	14	one	one	NUM
ftr-423	1176	15	taxpayer	taxpayer	NOUN
ftr-423	1176	16	for	for	ADP
ftr-423	1176	17	present	present	ADJ
ftr-423	1176	18	wealth	wealth	NOUN
ftr-423	1176	19	transfer	transfer	NOUN
ftr-423	1176	20	tax	tax	NOUN
ftr-423	1176	21	purposes	purpose	NOUN
ftr-423	1176	22	.	.	PUNCT
ftr-423	1177	1	similarly	similarly	ADV
ftr-423	1177	2	,	,	PUNCT
ftr-423	1177	3	if	if	SCONJ
ftr-423	1177	4	man	man	NOUN
ftr-423	1177	5	1	1	NUM
ftr-423	1177	6	from	from	ADP
ftr-423	1177	7	example	example	NOUN
ftr-423	1177	8	(	(	PUNCT
ftr-423	1177	9	b	b	NOUN
ftr-423	1177	10	)	)	PUNCT
ftr-423	1177	11	above	above	ADP
ftr-423	1177	12	leaves	leave	VERB
ftr-423	1177	13	a	a	DET
ftr-423	1177	14	large	large	ADJ
ftr-423	1177	15	estate	estate	NOUN
ftr-423	1177	16	to	to	PART
ftr-423	1177	17	man	man	NOUN
ftr-423	1177	18	2	2	NUM
ftr-423	1177	19	or	or	CCONJ
ftr-423	1177	20	to	to	ADP
ftr-423	1177	21	their	their	PRON
ftr-423	1177	22	minor	minor	ADJ
ftr-423	1177	23	child	child	NOUN
ftr-423	1177	24	,	,	PUNCT
ftr-423	1177	25	man	man	NOUN
ftr-423	1177	26	1	1	NUM
ftr-423	1177	27	’s	’s	PART
ftr-423	1177	28	estate	estate	NOUN
ftr-423	1177	29	would	would	AUX
ftr-423	1177	30	be	be	AUX
ftr-423	1177	31	taxable	taxable	ADJ
ftr-423	1177	32	.	.	PUNCT
ftr-423	1178	1	this	this	DET
ftr-423	1178	2	couple	couple	NOUN
ftr-423	1178	3	is	be	AUX
ftr-423	1178	4	not	not	PART
ftr-423	1178	5	married199	married199	PROPN
ftr-423	1178	6	or	or	CCONJ
ftr-423	1178	7	recognized	recognize	VERB
ftr-423	1178	8	as	as	ADP
ftr-423	1178	9	domestic	domestic	ADJ
ftr-423	1178	10	partners200	partners200	PROPN
ftr-423	1178	11	by	by	ADP
ftr-423	1178	12	the	the	DET
ftr-423	1178	13	state	state	NOUN
ftr-423	1178	14	of	of	ADP
ftr-423	1178	15	their	their	PRON
ftr-423	1178	16	domicile	domicile	NOUN
ftr-423	1178	17	.	.	PUNCT
ftr-423	1179	1	federal	federal	ADJ
ftr-423	1179	2	tax	tax	NOUN
ftr-423	1179	3	law	law	NOUN
ftr-423	1179	4	does	do	AUX
ftr-423	1179	5	not	not	PART
ftr-423	1179	6	recognize	recognize	VERB
ftr-423	1179	7	same	same	ADJ
ftr-423	1179	8	-	-	PUNCT
ftr-423	1179	9	sex	sex	NOUN
ftr-423	1179	10	partnerships	partnership	NOUN
ftr-423	1179	11	as	as	ADP
ftr-423	1179	12	marriage.201	marriage.201	NOUN
ftr-423	1179	13	for	for	ADP
ftr-423	1179	14	the	the	DET
ftr-423	1179	15	couples	couple	NOUN
ftr-423	1179	16	in	in	ADP
ftr-423	1179	17	examples	example	NOUN
ftr-423	1179	18	(	(	PUNCT
ftr-423	1179	19	c	c	NOUN
ftr-423	1179	20	)	)	PUNCT
ftr-423	1179	21	and	and	CCONJ
ftr-423	1179	22	(	(	PUNCT
ftr-423	1179	23	d	d	NOUN
ftr-423	1179	24	)	)	PUNCT
ftr-423	1179	25	above	above	ADV
ftr-423	1179	26	,	,	PUNCT
ftr-423	1179	27	the	the	DET
ftr-423	1179	28	sisters	sister	NOUN
ftr-423	1179	29	and	and	CCONJ
ftr-423	1179	30	elderly	elderly	ADJ
ftr-423	1179	31	parent	parent	NOUN
ftr-423	1179	32	living	live	VERB
ftr-423	1179	33	with	with	ADP
ftr-423	1179	34	adult	adult	NOUN
ftr-423	1179	35	child	child	NOUN
ftr-423	1179	36	,	,	PUNCT
ftr-423	1179	37	marriage	marriage	NOUN
ftr-423	1179	38	is	be	AUX
ftr-423	1179	39	794	794	NUM
ftr-423	1179	40	florida	florida	PROPN
ftr-423	1179	41	tax	tax	NOUN
ftr-423	1179	42	review	review	NOUN
ftr-423	1180	1	[	[	X
ftr-423	1180	2	vol	vol	NOUN
ftr-423	1180	3	.	.	PUNCT
ftr-423	1180	4	6:8	6:8	NUM
ftr-423	1180	5	202	202	NUM
ftr-423	1180	6	.	.	PUNCT
ftr-423	1181	1	see	see	VERB
ftr-423	1181	2	,	,	PUNCT
ftr-423	1181	3	e.g.	e.g.	ADV
ftr-423	1181	4	,	,	PUNCT
ftr-423	1181	5	n.y	n.y	PROPN
ftr-423	1181	6	.	.	PROPN
ftr-423	1181	7	dom	dom	PROPN
ftr-423	1181	8	.	.	PUNCT
ftr-423	1182	1	rel	rel	PROPN
ftr-423	1182	2	.	.	PUNCT
ftr-423	1183	1	law	law	PROPN
ftr-423	1183	2	§	§	PROPN
ftr-423	1183	3	5	5	NUM
ftr-423	1183	4	(	(	PUNCT
ftr-423	1183	5	mckinney	mckinney	NOUN
ftr-423	1183	6	2004	2004	NUM
ftr-423	1183	7	)	)	PUNCT
ftr-423	1183	8	(	(	PUNCT
ftr-423	1183	9	prohib	prohib	NOUN
ftr-423	1183	10	iting	ite	VERB
ftr-423	1183	11	incestuous	incestuous	ADJ
ftr-423	1183	12	marriages	marriage	NOUN
ftr-423	1183	13	between	between	ADP
ftr-423	1183	14	ancestor	ancestor	NOUN
ftr-423	1183	15	and	and	CCONJ
ftr-423	1183	16	descendant	descendant	NOUN
ftr-423	1183	17	;	;	PUNCT
ftr-423	1183	18	siblings	sibling	NOUN
ftr-423	1183	19	;	;	PUNCT
ftr-423	1183	20	uncle	uncle	NOUN
ftr-423	1183	21	and	and	CCONJ
ftr-423	1183	22	niece	niece	NOUN
ftr-423	1183	23	;	;	PUNCT
ftr-423	1183	24	or	or	CCONJ
ftr-423	1183	25	aunt	aunt	NOUN
ftr-423	1183	26	and	and	CCONJ
ftr-423	1183	27	nephew	nephew	NOUN
ftr-423	1183	28	)	)	PUNCT
ftr-423	1183	29	.	.	PUNCT
ftr-423	1184	1	203	203	NUM
ftr-423	1184	2	.	.	PUNCT
ftr-423	1185	1	see	see	VERB
ftr-423	1185	2	supra	supra	PROPN
ftr-423	1185	3	note	note	PROPN
ftr-423	1185	4	116	116	NUM
ftr-423	1185	5	.	.	NUM
ftr-423	1185	6	204	204	NUM
ftr-423	1185	7	.	.	PUNCT
ftr-423	1186	1	see	see	VERB
ftr-423	1186	2	supra	supra	PROPN
ftr-423	1186	3	note	note	PROPN
ftr-423	1186	4	32	32	NUM
ftr-423	1186	5	and	and	CCONJ
ftr-423	1186	6	accompanying	accompany	VERB
ftr-423	1186	7	text	text	NOUN
ftr-423	1186	8	.	.	PUNCT
ftr-423	1187	1	205	205	NUM
ftr-423	1187	2	.	.	PUNCT
ftr-423	1188	1	see	see	VERB
ftr-423	1188	2	,	,	PUNCT
ftr-423	1188	3	e.g.	e.g.	ADV
ftr-423	1188	4	,	,	PUNCT
ftr-423	1188	5	8	8	NUM
ftr-423	1188	6	wigmore	wigmore	NOUN
ftr-423	1188	7	,	,	PUNCT
ftr-423	1188	8	evidence	evidence	NOUN
ftr-423	1188	9	§	§	PROPN
ftr-423	1188	10	§	§	PROPN
ftr-423	1188	11	2332	2332	NUM
ftr-423	1188	12	-	-	SYM
ftr-423	1188	13	2341	2341	NUM
ftr-423	1188	14	(	(	PUNCT
ftr-423	1188	15	mcnaughton	mcnaughton	PROPN
ftr-423	1188	16	rev	rev	VERB
ftr-423	1188	17	.	.	PROPN
ftr-423	1188	18	1961	1961	NUM
ftr-423	1188	19	)	)	PUNCT
ftr-423	1188	20	(	(	PUNCT
ftr-423	1188	21	spousal	spousal	NOUN
ftr-423	1188	22	privilege	privilege	NOUN
ftr-423	1188	23	)	)	PUNCT
ftr-423	1188	24	.	.	PUNCT
ftr-423	1189	1	206	206	NUM
ftr-423	1189	2	.	.	X
ftr-423	1190	1	142	142	NUM
ftr-423	1190	2	cong	cong	NOUN
ftr-423	1190	3	.	.	PUNCT
ftr-423	1191	1	rec	rec	AUX
ftr-423	1191	2	.	.	PUNCT
ftr-423	1191	3	s10,068	s10,068	PROPN
ftr-423	1191	4	(	(	PUNCT
ftr-423	1191	5	daily	daily	PROPN
ftr-423	1191	6	ed	ed	NOUN
ftr-423	1191	7	.	.	PUNCT
ftr-423	1192	1	sept	sept	PROPN
ftr-423	1192	2	.	.	PROPN
ftr-423	1192	3	9	9	NUM
ftr-423	1192	4	,	,	PUNCT
ftr-423	1192	5	1996	1996	NUM
ftr-423	1192	6	)	)	PUNCT
ftr-423	1192	7	(	(	PUNCT
ftr-423	1192	8	remarks	remark	NOUN
ftr-423	1192	9	by	by	ADP
ftr-423	1192	10	senator	senator	NOUN
ftr-423	1192	11	helms	helm	NOUN
ftr-423	1192	12	)	)	PUNCT
ftr-423	1192	13	.	.	PUNCT
ftr-423	1193	1	207	207	NUM
ftr-423	1193	2	.	.	PUNCT
ftr-423	1194	1	i	i	PRON
ftr-423	1194	2	d.	d.	PROPN
ftr-423	1194	3	208	208	NUM
ftr-423	1194	4	.	.	PUNCT
ftr-423	1195	1	william	william	PROPN
ftr-423	1195	2	c.	c.	PROPN
ftr-423	1195	3	duncan	duncan	PROPN
ftr-423	1195	4	,	,	PUNCT
ftr-423	1195	5	law	law	NOUN
ftr-423	1195	6	and	and	CCONJ
ftr-423	1195	7	culture	culture	NOUN
ftr-423	1195	8	:	:	PUNCT
ftr-423	1195	9	the	the	DET
ftr-423	1195	10	state	state	NOUN
ftr-423	1195	11	interests	interest	NOUN
ftr-423	1195	12	in	in	ADP
ftr-423	1195	13	marriage	marriage	NOUN
ftr-423	1195	14	,	,	PUNCT
ftr-423	1195	15	2	2	NUM
ftr-423	1195	16	ave	ave	NOUN
ftr-423	1195	17	maria	maria	PROPN
ftr-423	1195	18	l.	l.	PROPN
ftr-423	1195	19	rev	rev	PROPN
ftr-423	1195	20	.	.	PROPN
ftr-423	1195	21	153	153	NUM
ftr-423	1195	22	,	,	PUNCT
ftr-423	1195	23	154	154	NUM
ftr-423	1195	24	(	(	PUNCT
ftr-423	1195	25	2004	2004	NUM
ftr-423	1195	26	)	)	PUNCT
ftr-423	1195	27	.	.	PUNCT
ftr-423	1196	1	209	209	NUM
ftr-423	1196	2	.	.	PUNCT
ftr-423	1196	3	singer	singer	NOUN
ftr-423	1196	4	v.	v.	PROPN
ftr-423	1196	5	hara	hara	PROPN
ftr-423	1196	6	,	,	PUNCT
ftr-423	1196	7	522	522	NUM
ftr-423	1196	8	p.2d	p.2d	SYM
ftr-423	1196	9	1187	1187	NUM
ftr-423	1196	10	,	,	PUNCT
ftr-423	1196	11	1195	1195	NUM
ftr-423	1196	12	(	(	PUNCT
ftr-423	1196	13	wash	wash	NOUN
ftr-423	1196	14	.	.	PUNCT
ftr-423	1197	1	ct	ct	PROPN
ftr-423	1197	2	.	.	PUNCT
ftr-423	1198	1	app	app	PROPN
ftr-423	1198	2	.	.	PROPN
ftr-423	1198	3	1974	1974	NUM
ftr-423	1198	4	)	)	PUNCT
ftr-423	1198	5	(	(	PUNCT
ftr-423	1198	6	discussed	discuss	VERB
ftr-423	1198	7	in	in	ADP
ftr-423	1198	8	duncan	duncan	PROPN
ftr-423	1198	9	,	,	PUNCT
ftr-423	1198	10	supra	supra	PROPN
ftr-423	1198	11	note	note	NOUN
ftr-423	1198	12	208	208	NUM
ftr-423	1198	13	,	,	PUNCT
ftr-423	1198	14	at	at	ADP
ftr-423	1198	15	154	154	NUM
ftr-423	1198	16	-	-	SYM
ftr-423	1198	17	156	156	NUM
ftr-423	1198	18	)	)	PUNCT
ftr-423	1198	19	.	.	PUNCT
ftr-423	1199	1	210	210	NUM
ftr-423	1199	2	.	.	PUNCT
ftr-423	1199	3	baehr	baehr	PROPN
ftr-423	1199	4	v.	v.	PROPN
ftr-423	1199	5	miike	miike	PROPN
ftr-423	1199	6	,	,	PUNCT
ftr-423	1199	7	no	no	INTJ
ftr-423	1199	8	.	.	NOUN
ftr-423	1199	9	91	91	NUM
ftr-423	1199	10	-	-	PUNCT
ftr-423	1199	11	1394	1394	NUM
ftr-423	1199	12	,	,	PUNCT
ftr-423	1199	13	1996	1996	NUM
ftr-423	1199	14	w	w	ADP
ftr-423	1199	15	l	l	NOUN
ftr-423	1199	16	694235	694235	NUM
ftr-423	1199	17	,	,	PUNCT
ftr-423	1199	18	at	at	ADP
ftr-423	1199	19	*	*	NOUN
ftr-423	1199	20	3	3	NUM
ftr-423	1199	21	,	,	PUNCT
ftr-423	1199	22	(	(	PUNCT
ftr-423	1199	23	h	h	NOUN
ftr-423	1199	24	aw	aw	INTJ
ftr-423	1199	25	.	.	PROPN
ftr-423	1199	26	cir	cir	PROPN
ftr-423	1199	27	.	.	PUNCT
ftr-423	1200	1	ct	ct	PROPN
ftr-423	1200	2	.	.	PUNCT
ftr-423	1201	1	dec	dec	PROPN
ftr-423	1201	2	.	.	PROPN
ftr-423	1201	3	3	3	NUM
ftr-423	1201	4	,	,	PUNCT
ftr-423	1201	5	1996	1996	NUM
ftr-423	1201	6	)	)	PUNCT
ftr-423	1201	7	(	(	PUNCT
ftr-423	1201	8	from	from	ADP
ftr-423	1201	9	defendant	defendant	NOUN
ftr-423	1201	10	’s	’s	PART
ftr-423	1201	11	memorandum	memorandum	NOUN
ftr-423	1201	12	)	)	PUNCT
ftr-423	1201	13	.	.	PUNCT
ftr-423	1202	1	see	see	VERB
ftr-423	1202	2	,	,	PUNCT
ftr-423	1202	3	e.g.	e.g.	ADV
ftr-423	1202	4	,	,	PUNCT
ftr-423	1202	5	brad	brad	PROPN
ftr-423	1202	6	k.	k.	PROPN
ftr-423	1202	7	gushiken	gushiken	PROPN
ftr-423	1202	8	comment	comment	NOUN
ftr-423	1202	9	,	,	PUNCT
ftr-423	1202	10	the	the	DET
ftr-423	1202	11	fine	fine	ADJ
ftr-423	1202	12	line	line	NOUN
ftr-423	1202	13	between	between	ADP
ftr-423	1202	14	love	love	NOUN
ftr-423	1202	15	and	and	CCONJ
ftr-423	1202	16	the	the	DET
ftr-423	1202	17	law	law	NOUN
ftr-423	1202	18	:	:	PUNCT
ftr-423	1202	19	hawaii	hawaii	PROPN
ftr-423	1202	20	’s	’s	PART
ftr-423	1202	21	attempt	attempt	NOUN
ftr-423	1202	22	to	to	PART
ftr-423	1202	23	resolve	resolve	VERB
ftr-423	1202	24	the	the	DET
ftr-423	1202	25	same	same	ADJ
ftr-423	1202	26	-	-	PUNCT
ftr-423	1202	27	sex	sex	NOUN
ftr-423	1202	28	marriage	marriage	NOUN
ftr-423	1202	29	issue	issue	NOUN
ftr-423	1202	30	,	,	PUNCT
ftr-423	1202	31	22	22	NUM
ftr-423	1202	32	u.	u.	NOUN
ftr-423	1202	33	haw	haw	PROPN
ftr-423	1202	34	.	.	PUNCT
ftr-423	1203	1	l.	l.	PROPN
ftr-423	1203	2	rev	rev	PROPN
ftr-423	1203	3	.	.	PROPN
ftr-423	1203	4	149	149	NUM
ftr-423	1203	5	,	,	PUNCT
ftr-423	1203	6	160	160	NUM
ftr-423	1203	7	(	(	PUNCT
ftr-423	1203	8	2000	2000	NUM
ftr-423	1203	9	)	)	PUNCT
ftr-423	1203	10	.	.	PUNCT
ftr-423	1204	1	211	211	NUM
ftr-423	1204	2	.	.	PUNCT
ftr-423	1205	1	duncan	duncan	PROPN
ftr-423	1205	2	,	,	PUNCT
ftr-423	1205	3	supra	supra	PROPN
ftr-423	1205	4	note	note	NOUN
ftr-423	1205	5	208	208	NUM
ftr-423	1205	6	,	,	PUNCT
ftr-423	1205	7	at	at	ADP
ftr-423	1205	8	160	160	NUM
ftr-423	1205	9	quoting	quote	VERB
ftr-423	1205	10	defendants	defendant	NOUN
ftr-423	1205	11	’	'	PUNCT
ftr-423	1205	12	brief	brief	NOUN
ftr-423	1205	13	at	at	ADP
ftr-423	1205	14	30	30	NUM
ftr-423	1205	15	,	,	PUNCT
ftr-423	1205	16	lewis	lewis	PROPN
ftr-423	1205	17	v.	v.	PROPN
ftr-423	1205	18	harris	harris	PROPN
ftr-423	1205	19	,	,	PUNCT
ftr-423	1205	20	no	no	PROPN
ftr-423	1205	21	.	.	PUNCT
ftr-423	1206	1	mer	mer	PROPN
ftr-423	1206	2	-	-	PROPN
ftr-423	1206	3	l-15	l-15	PROPN
ftr-423	1206	4	-	-	PUNCT
ftr-423	1206	5	03	03	NUM
ftr-423	1206	6	,	,	PUNCT
ftr-423	1206	7	2003	2003	NUM
ftr-423	1206	8	w	w	PROPN
ftr-423	1206	9	l	l	NOUN
ftr-423	1206	10	23191114	23191114	NUM
ftr-423	1206	11	(	(	PUNCT
ftr-423	1206	12	n.j	n.j	PROPN
ftr-423	1206	13	.	.	PUNCT
ftr-423	1206	14	super	super	PROPN
ftr-423	1206	15	.	.	PUNCT
ftr-423	1207	1	ct	ct	PROPN
ftr-423	1207	2	.	.	PUNCT
ftr-423	1207	3	law	law	PROPN
ftr-423	1207	4	div	div	PROPN
ftr-423	1207	5	.	.	PROPN
ftr-423	1207	6	,	,	PUNCT
ftr-423	1207	7	nov	nov	PROPN
ftr-423	1207	8	.	.	PROPN
ftr-423	1207	9	5	5	NUM
ftr-423	1207	10	,	,	PUNCT
ftr-423	1207	11	2003	2003	NUM
ftr-423	1207	12	)	)	PUNCT
ftr-423	1207	13	.	.	PUNCT
ftr-423	1208	1	212	212	NUM
ftr-423	1208	2	.	.	PUNCT
ftr-423	1209	1	adams	adams	PROPN
ftr-423	1209	2	v.	v.	PROPN
ftr-423	1209	3	howerton	howerton	PROPN
ftr-423	1209	4	,	,	PUNCT
ftr-423	1209	5	673	673	NUM
ftr-423	1209	6	f.2d	f.2d	NOUN
ftr-423	1209	7	1036	1036	NUM
ftr-423	1209	8	(	(	PUNCT
ftr-423	1209	9	9th	9th	ADJ
ftr-423	1209	10	cir	cir	NOUN
ftr-423	1209	11	.	.	PROPN
ftr-423	1209	12	1982	1982	NUM
ftr-423	1209	13	)	)	PUNCT
ftr-423	1209	14	(	(	PUNCT
ftr-423	1209	15	discussed	discuss	VERB
ftr-423	1209	16	in	in	ADP
ftr-423	1209	17	duncan	duncan	PROPN
ftr-423	1209	18	,	,	PUNCT
ftr-423	1209	19	supra	supra	PROPN
ftr-423	1209	20	note	note	NOUN
ftr-423	1209	21	208	208	NUM
ftr-423	1209	22	,	,	PUNCT
ftr-423	1209	23	at	at	ADP
ftr-423	1209	24	161	161	NUM
ftr-423	1209	25	)	)	PUNCT
ftr-423	1209	26	.	.	PUNCT
ftr-423	1210	1	prohibited	prohibit	VERB
ftr-423	1210	2	(	(	PUNCT
ftr-423	1210	3	and	and	CCONJ
ftr-423	1210	4	likely	likely	ADV
ftr-423	1210	5	not	not	PART
ftr-423	1210	6	desired	desire	VERB
ftr-423	1210	7	in	in	ADP
ftr-423	1210	8	any	any	DET
ftr-423	1210	9	case).202	case).202	NOUN
ftr-423	1210	10	any	any	PRON
ftr-423	1210	11	of	of	ADP
ftr-423	1210	12	these	these	DET
ftr-423	1210	13	taxpayers	taxpayer	NOUN
ftr-423	1210	14	’	’	PART
ftr-423	1210	15	estates	estate	NOUN
ftr-423	1210	16	,	,	PUNCT
ftr-423	1210	17	if	if	SCONJ
ftr-423	1210	18	above	above	ADP
ftr-423	1210	19	a	a	DET
ftr-423	1210	20	certain	certain	ADJ
ftr-423	1210	21	size,203	size,203	NOUN
ftr-423	1210	22	will	will	AUX
ftr-423	1210	23	be	be	AUX
ftr-423	1210	24	taxable	taxable	ADJ
ftr-423	1210	25	at	at	ADP
ftr-423	1210	26	death	death	NOUN
ftr-423	1210	27	.	.	PUNCT
ftr-423	1211	1	regardless	regardless	ADV
ftr-423	1211	2	of	of	ADP
ftr-423	1211	3	economic	economic	ADJ
ftr-423	1211	4	showing	showing	NOUN
ftr-423	1211	5	,	,	PUNCT
ftr-423	1211	6	then	then	ADV
ftr-423	1211	7	,	,	PUNCT
ftr-423	1211	8	wealth	wealth	NOUN
ftr-423	1211	9	transfer	transfer	NOUN
ftr-423	1211	10	taxation	taxation	NOUN
ftr-423	1211	11	benefits	benefit	VERB
ftr-423	1211	12	inure	inure	NOUN
ftr-423	1211	13	only	only	ADV
ftr-423	1211	14	to	to	ADP
ftr-423	1211	15	opposite	opposite	ADJ
ftr-423	1211	16	-	-	PUNCT
ftr-423	1211	17	sex	sex	NOUN
ftr-423	1211	18	married	married	ADJ
ftr-423	1211	19	couples	couple	NOUN
ftr-423	1211	20	.	.	PUNCT
ftr-423	1212	1	this	this	PRON
ftr-423	1212	2	is	be	AUX
ftr-423	1212	3	unfair	unfair	ADJ
ftr-423	1212	4	from	from	ADP
ftr-423	1212	5	a	a	DET
ftr-423	1212	6	policy	policy	NOUN
ftr-423	1212	7	perspective	perspective	NOUN
ftr-423	1212	8	because	because	SCONJ
ftr-423	1212	9	taxpayers	taxpayer	NOUN
ftr-423	1212	10	who	who	PRON
ftr-423	1212	11	economically	economically	ADV
ftr-423	1212	12	are	be	AUX
ftr-423	1212	13	similarly	similarly	ADV
ftr-423	1212	14	situated	situate	VERB
ftr-423	1212	15	are	be	AUX
ftr-423	1212	16	taxed	tax	VERB
ftr-423	1212	17	differently.204	differently.204	NOUN
ftr-423	1212	18	the	the	DET
ftr-423	1212	19	estate	estate	NOUN
ftr-423	1212	20	and	and	CCONJ
ftr-423	1212	21	gift	gift	NOUN
ftr-423	1212	22	tax	tax	NOUN
ftr-423	1212	23	law	law	NOUN
ftr-423	1212	24	’s	’s	PART
ftr-423	1212	25	encouragement	encouragement	NOUN
ftr-423	1212	26	and	and	CCONJ
ftr-423	1212	27	support	support	NOUN
ftr-423	1212	28	for	for	ADP
ftr-423	1212	29	marriage	marriage	NOUN
ftr-423	1212	30	comports	comport	VERB
ftr-423	1212	31	with	with	ADP
ftr-423	1212	32	the	the	DET
ftr-423	1212	33	state	state	NOUN
ftr-423	1212	34	’s	’s	PART
ftr-423	1212	35	asserted	assert	VERB
ftr-423	1212	36	interest	interest	NOUN
ftr-423	1212	37	in	in	ADP
ftr-423	1212	38	marriage.205	marriage.205	PRON
ftr-423	1212	39	the	the	DET
ftr-423	1212	40	present	present	ADJ
ftr-423	1212	41	national	national	ADJ
ftr-423	1212	42	debate	debate	NOUN
ftr-423	1212	43	on	on	ADP
ftr-423	1212	44	same	same	ADJ
ftr-423	1212	45	-	-	PUNCT
ftr-423	1212	46	sex	sex	NOUN
ftr-423	1212	47	marriage	marriage	NOUN
ftr-423	1212	48	has	have	AUX
ftr-423	1212	49	made	make	VERB
ftr-423	1212	50	commonplace	commonplace	ADJ
ftr-423	1212	51	proclamations	proclamation	NOUN
ftr-423	1212	52	about	about	ADP
ftr-423	1212	53	the	the	DET
ftr-423	1212	54	“	"	PUNCT
ftr-423	1212	55	sacred	sacred	ADJ
ftr-423	1212	56	institutions	institution	NOUN
ftr-423	1212	57	of	of	ADP
ftr-423	1212	58	marriage	marriage	NOUN
ftr-423	1212	59	and	and	CCONJ
ftr-423	1212	60	the	the	DET
ftr-423	1212	61	family	family	NOUN
ftr-423	1212	62	.	.	PUNCT
ftr-423	1213	1	”206	”206	PUNCT
ftr-423	1214	1	apart	apart	ADV
ftr-423	1214	2	from	from	ADP
ftr-423	1214	3	media	medium	NOUN
ftr-423	1214	4	-	-	PUNCT
ftr-423	1214	5	friendly	friendly	ADJ
ftr-423	1214	6	sound	sound	ADJ
ftr-423	1214	7	bites	bite	NOUN
ftr-423	1214	8	,	,	PUNCT
ftr-423	1214	9	though	though	ADV
ftr-423	1214	10	,	,	PUNCT
ftr-423	1214	11	the	the	DET
ftr-423	1214	12	focus	focus	NOUN
ftr-423	1214	13	on	on	ADP
ftr-423	1214	14	the	the	DET
ftr-423	1214	15	legality	legality	NOUN
ftr-423	1214	16	of	of	ADP
ftr-423	1214	17	same	same	ADJ
ftr-423	1214	18	-	-	PUNCT
ftr-423	1214	19	sex	sex	NOUN
ftr-423	1214	20	marriage	marriage	NOUN
ftr-423	1214	21	has	have	AUX
ftr-423	1214	22	required	require	VERB
ftr-423	1214	23	proponents	proponent	NOUN
ftr-423	1214	24	of	of	ADP
ftr-423	1214	25	traditional	traditional	ADJ
ftr-423	1214	26	marriage	marriage	NOUN
ftr-423	1214	27	to	to	PART
ftr-423	1214	28	articulate	articulate	VERB
ftr-423	1214	29	precisely	precisely	ADV
ftr-423	1214	30	why	why	SCONJ
ftr-423	1214	31	marriage	marriage	NOUN
ftr-423	1214	32	is	be	AUX
ftr-423	1214	33	a	a	DET
ftr-423	1214	34	“	"	PUNCT
ftr-423	1214	35	sacred	sacred	ADJ
ftr-423	1214	36	institution	institution	NOUN
ftr-423	1214	37	.	.	PUNCT
ftr-423	1215	1	”207	”207	VERB
ftr-423	1215	2	one	one	NUM
ftr-423	1215	3	scholar	scholar	NOUN
ftr-423	1215	4	summarizes	summarize	VERB
ftr-423	1215	5	the	the	DET
ftr-423	1215	6	state	state	NOUN
ftr-423	1215	7	’s	’s	PART
ftr-423	1215	8	interests	interest	NOUN
ftr-423	1215	9	in	in	ADP
ftr-423	1215	10	marriage	marriage	NOUN
ftr-423	1215	11	as	as	ADP
ftr-423	1215	12	one	one	NUM
ftr-423	1215	13	or	or	CCONJ
ftr-423	1215	14	more	more	ADJ
ftr-423	1215	15	of	of	ADP
ftr-423	1215	16	procreation	procreation	NOUN
ftr-423	1215	17	,	,	PUNCT
ftr-423	1215	18	child	child	NOUN
ftr-423	1215	19	rearing	rearing	NOUN
ftr-423	1215	20	,	,	PUNCT
ftr-423	1215	21	tradition	tradition	NOUN
ftr-423	1215	22	,	,	PUNCT
ftr-423	1215	23	and	and	CCONJ
ftr-423	1215	24	interstate	interstate	ADJ
ftr-423	1215	25	uniformity.208	uniformity.208	NOUN
ftr-423	1215	26	a	a	DET
ftr-423	1215	27	washington	washington	PROPN
ftr-423	1215	28	state	state	NOUN
ftr-423	1215	29	court	court	PROPN
ftr-423	1215	30	succinctly	succinctly	ADV
ftr-423	1215	31	proclaimed	proclaim	VERB
ftr-423	1215	32	,	,	PUNCT
ftr-423	1215	33	“	"	PUNCT
ftr-423	1215	34	[	[	X
ftr-423	1215	35	m]arriage	m]arriage	NOUN
ftr-423	1215	36	exists	exist	VERB
ftr-423	1215	37	as	as	ADP
ftr-423	1215	38	a	a	DET
ftr-423	1215	39	protected	protect	VERB
ftr-423	1215	40	legal	legal	ADJ
ftr-423	1215	41	institution	institution	NOUN
ftr-423	1215	42	primarily	primarily	ADV
ftr-423	1215	43	because	because	SCONJ
ftr-423	1215	44	of	of	ADP
ftr-423	1215	45	societal	societal	ADJ
ftr-423	1215	46	values	value	NOUN
ftr-423	1215	47	associated	associate	VERB
ftr-423	1215	48	with	with	ADP
ftr-423	1215	49	the	the	DET
ftr-423	1215	50	propagation	propagation	NOUN
ftr-423	1215	51	of	of	ADP
ftr-423	1215	52	the	the	DET
ftr-423	1215	53	human	human	ADJ
ftr-423	1215	54	race	race	NOUN
ftr-423	1215	55	.	.	PUNCT
ftr-423	1216	1	”209	”209	PUNCT
ftr-423	1217	1	in	in	ADP
ftr-423	1217	2	a	a	DET
ftr-423	1217	3	litigation	litigation	NOUN
ftr-423	1217	4	to	to	PART
ftr-423	1217	5	defend	defend	VERB
ftr-423	1217	6	the	the	DET
ftr-423	1217	7	state	state	NOUN
ftr-423	1217	8	of	of	ADP
ftr-423	1217	9	hawaii	hawaii	PROPN
ftr-423	1217	10	’s	’s	PART
ftr-423	1217	11	denial	denial	NOUN
ftr-423	1217	12	of	of	ADP
ftr-423	1217	13	a	a	DET
ftr-423	1217	14	marriage	marriage	NOUN
ftr-423	1217	15	license	license	NOUN
ftr-423	1217	16	to	to	ADP
ftr-423	1217	17	a	a	DET
ftr-423	1217	18	same	same	ADJ
ftr-423	1217	19	-	-	PUNCT
ftr-423	1217	20	sex	sex	NOUN
ftr-423	1217	21	couple	couple	NOUN
ftr-423	1217	22	,	,	PUNCT
ftr-423	1217	23	lawyers	lawyer	NOUN
ftr-423	1217	24	for	for	ADP
ftr-423	1217	25	the	the	DET
ftr-423	1217	26	state	state	NOUN
ftr-423	1217	27	declared	declare	VERB
ftr-423	1217	28	that	that	SCONJ
ftr-423	1217	29	,	,	PUNCT
ftr-423	1217	30	“	"	PUNCT
ftr-423	1217	31	all	all	DET
ftr-423	1217	32	things	thing	NOUN
ftr-423	1217	33	being	be	AUX
ftr-423	1217	34	equal	equal	ADJ
ftr-423	1217	35	,	,	PUNCT
ftr-423	1217	36	it	it	PRON
ftr-423	1217	37	is	be	AUX
ftr-423	1217	38	best	good	ADJ
ftr-423	1217	39	for	for	ADP
ftr-423	1217	40	a	a	DET
ftr-423	1217	41	child	child	NOUN
ftr-423	1217	42	that	that	SCONJ
ftr-423	1217	43	it	it	PRON
ftr-423	1217	44	be	be	AUX
ftr-423	1217	45	raised	raise	VERB
ftr-423	1217	46	in	in	ADP
ftr-423	1217	47	a	a	DET
ftr-423	1217	48	single	single	ADJ
ftr-423	1217	49	home	home	NOUN
ftr-423	1217	50	by	by	ADP
ftr-423	1217	51	its	its	PRON
ftr-423	1217	52	parents	parent	NOUN
ftr-423	1217	53	,	,	PUNCT
ftr-423	1217	54	or	or	CCONJ
ftr-423	1217	55	at	at	ADP
ftr-423	1217	56	least	least	ADJ
ftr-423	1217	57	by	by	ADP
ftr-423	1217	58	a	a	DET
ftr-423	1217	59	married	married	ADJ
ftr-423	1217	60	male	male	NOUN
ftr-423	1217	61	and	and	CCONJ
ftr-423	1217	62	female	female	NOUN
ftr-423	1217	63	.	.	PUNCT
ftr-423	1218	1	”210	”210	PUNCT
ftr-423	1219	1	in	in	ADP
ftr-423	1219	2	the	the	DET
ftr-423	1219	3	view	view	NOUN
ftr-423	1219	4	of	of	ADP
ftr-423	1219	5	the	the	DET
ftr-423	1219	6	state	state	NOUN
ftr-423	1219	7	’s	’s	PART
ftr-423	1219	8	lawyers	lawyer	NOUN
ftr-423	1219	9	,	,	PUNCT
ftr-423	1219	10	any	any	DET
ftr-423	1219	11	significant	significant	ADJ
ftr-423	1219	12	change	change	NOUN
ftr-423	1219	13	to	to	ADP
ftr-423	1219	14	marriage	marriage	NOUN
ftr-423	1219	15	laws	law	NOUN
ftr-423	1219	16	,	,	PUNCT
ftr-423	1219	17	such	such	ADJ
ftr-423	1219	18	as	as	ADP
ftr-423	1219	19	the	the	DET
ftr-423	1219	20	recognition	recognition	NOUN
ftr-423	1219	21	of	of	ADP
ftr-423	1219	22	gay	gay	NOUN
ftr-423	1219	23	marriage	marriage	NOUN
ftr-423	1219	24	,	,	PUNCT
ftr-423	1219	25	might	might	AUX
ftr-423	1219	26	“	"	PUNCT
ftr-423	1219	27	disrupt	disrupt	VERB
ftr-423	1219	28	long	long	ADV
ftr-423	1219	29	-	-	PUNCT
ftr-423	1219	30	settled	settle	VERB
ftr-423	1219	31	expectations	expectation	NOUN
ftr-423	1219	32	and	and	CCONJ
ftr-423	1219	33	deeply	deeply	ADV
ftr-423	1219	34	-	-	PUNCT
ftr-423	1219	35	held	hold	VERB
ftr-423	1219	36	beliefs	belief	NOUN
ftr-423	1219	37	”	"	PUNCT
ftr-423	1219	38	of	of	ADP
ftr-423	1219	39	citizens.211	citizens.211	NOUN
ftr-423	1219	40	on	on	ADP
ftr-423	1219	41	the	the	DET
ftr-423	1219	42	question	question	NOUN
ftr-423	1219	43	of	of	ADP
ftr-423	1219	44	interstate	interstate	ADJ
ftr-423	1219	45	uniformity	uniformity	NOUN
ftr-423	1219	46	,	,	PUNCT
ftr-423	1219	47	the	the	DET
ftr-423	1219	48	ninth	ninth	ADJ
ftr-423	1219	49	circuit	circuit	NOUN
ftr-423	1219	50	has	have	AUX
ftr-423	1219	51	recognized	recognize	VERB
ftr-423	1219	52	a	a	DET
ftr-423	1219	53	governmental	governmental	ADJ
ftr-423	1219	54	interest	interest	NOUN
ftr-423	1219	55	in	in	ADP
ftr-423	1219	56	minimizing	minimize	VERB
ftr-423	1219	57	uncertainty	uncertainty	NOUN
ftr-423	1219	58	surrounding	surround	VERB
ftr-423	1219	59	the	the	DET
ftr-423	1219	60	obligation	obligation	NOUN
ftr-423	1219	61	of	of	ADP
ftr-423	1219	62	one	one	NUM
ftr-423	1219	63	state	state	NOUN
ftr-423	1219	64	to	to	PART
ftr-423	1219	65	recognize	recognize	VERB
ftr-423	1219	66	a	a	DET
ftr-423	1219	67	marriage	marriage	NOUN
ftr-423	1219	68	conducted	conduct	VERB
ftr-423	1219	69	in	in	ADP
ftr-423	1219	70	another	another	DET
ftr-423	1219	71	state.212	state.212	PROPN
ftr-423	1219	72	2004	2004	NUM
ftr-423	1219	73	one	one	NUM
ftr-423	1219	74	flesh	flesh	NOUN
ftr-423	1219	75	,	,	PUNCT
ftr-423	1219	76	two	two	NUM
ftr-423	1219	77	taxpayers	taxpayer	NOUN
ftr-423	1219	78	795	795	NUM
ftr-423	1219	79	213	213	NUM
ftr-423	1219	80	.	.	PUNCT
ftr-423	1220	1	discussion	discussion	NOUN
ftr-423	1220	2	of	of	ADP
ftr-423	1220	3	the	the	DET
ftr-423	1220	4	relative	relative	ADJ
ftr-423	1220	5	strengths	strength	NOUN
ftr-423	1220	6	of	of	ADP
ftr-423	1220	7	these	these	DET
ftr-423	1220	8	claims	claim	NOUN
ftr-423	1220	9	is	be	AUX
ftr-423	1220	10	beyond	beyond	ADP
ftr-423	1220	11	the	the	DET
ftr-423	1220	12	scope	scope	NOUN
ftr-423	1220	13	of	of	ADP
ftr-423	1220	14	this	this	DET
ftr-423	1220	15	article	article	NOUN
ftr-423	1220	16	.	.	PUNCT
ftr-423	1221	1	for	for	ADP
ftr-423	1221	2	a	a	DET
ftr-423	1221	3	constitutional	constitutional	ADJ
ftr-423	1221	4	law	law	NOUN
ftr-423	1221	5	analysis	analysis	NOUN
ftr-423	1221	6	,	,	PUNCT
ftr-423	1221	7	see	see	VERB
ftr-423	1221	8	,	,	PUNCT
ftr-423	1221	9	e.g.	e.g.	ADV
ftr-423	1221	10	,	,	PUNCT
ftr-423	1221	11	deborah	deborah	PROPN
ftr-423	1221	12	a.	a.	PROPN
ftr-423	1221	13	batts	batts	PROPN
ftr-423	1221	14	,	,	PUNCT
ftr-423	1221	15	repeal	repeal	NOUN
ftr-423	1221	16	doma	doma	NOUN
ftr-423	1221	17	,	,	PUNCT
ftr-423	1221	18	30	30	NUM
ftr-423	1221	19	hum	hum	NOUN
ftr-423	1221	20	.	.	PUNCT
ftr-423	1221	21	rts	rt	NOUN
ftr-423	1221	22	.	.	PUNCT
ftr-423	1221	23	2	2	NUM
ftr-423	1221	24	(	(	PUNCT
ftr-423	1221	25	sum	sum	NOUN
ftr-423	1221	26	.	.	PUNCT
ftr-423	1221	27	2003	2003	NUM
ftr-423	1221	28	)	)	PUNCT
ftr-423	1221	29	;	;	PUNCT
ftr-423	1221	30	brett	brett	PROPN
ftr-423	1221	31	p.	p.	PROPN
ftr-423	1221	32	ryan	ryan	PROPN
ftr-423	1221	33	,	,	PUNCT
ftr-423	1221	34	love	love	NOUN
ftr-423	1221	35	and	and	CCONJ
ftr-423	1221	36	let	let	VERB
ftr-423	1221	37	love	love	NOUN
ftr-423	1221	38	:	:	PUNCT
ftr-423	1221	39	same	same	ADJ
ftr-423	1221	40	-	-	PUNCT
ftr-423	1221	41	sex	sex	NOUN
ftr-423	1221	42	marriage	marriage	NOUN
ftr-423	1221	43	,	,	PUNCT
ftr-423	1221	44	past	past	NOUN
ftr-423	1221	45	,	,	PUNCT
ftr-423	1221	46	present	present	ADJ
ftr-423	1221	47	,	,	PUNCT
ftr-423	1221	48	and	and	CCONJ
ftr-423	1221	49	future	future	NOUN
ftr-423	1221	50	,	,	PUNCT
ftr-423	1221	51	and	and	CCONJ
ftr-423	1221	52	the	the	DET
ftr-423	1221	53	constitutionality	constitutionality	NOUN
ftr-423	1221	54	of	of	ADP
ftr-423	1221	55	dom	dom	NOUN
ftr-423	1221	56	a	a	NOUN
ftr-423	1221	57	,	,	PUNCT
ftr-423	1221	58	22	22	NUM
ftr-423	1221	59	u.	u.	NOUN
ftr-423	1221	60	haw	haw	PROPN
ftr-423	1221	61	.	.	PUNCT
ftr-423	1221	62	l.	l.	PROPN
ftr-423	1221	63	rev	rev	PROPN
ftr-423	1221	64	.	.	PROPN
ftr-423	1221	65	185	185	NUM
ftr-423	1221	66	(	(	PUNCT
ftr-423	1221	67	2000	2000	NUM
ftr-423	1221	68	)	)	PUNCT
ftr-423	1221	69	;	;	PUNCT
ftr-423	1221	70	mark	mark	NOUN
ftr-423	1221	71	strasser	strasser	PROPN
ftr-423	1221	72	,	,	PUNCT
ftr-423	1221	73	dom	dom	NOUN
ftr-423	1221	74	a	a	NOUN
ftr-423	1221	75	and	and	CCONJ
ftr-423	1221	76	the	the	DET
ftr-423	1221	77	two	two	NUM
ftr-423	1221	78	faces	face	NOUN
ftr-423	1221	79	of	of	ADP
ftr-423	1221	80	federalism	federalism	NOUN
ftr-423	1221	81	,	,	PUNCT
ftr-423	1221	82	32	32	NUM
ftr-423	1221	83	creighton	creighton	PROPN
ftr-423	1221	84	l.	l.	PROPN
ftr-423	1221	85	rev	rev	PROPN
ftr-423	1221	86	.	.	PROPN
ftr-423	1221	87	457	457	NUM
ftr-423	1221	88	(	(	PUNCT
ftr-423	1221	89	1998	1998	NUM
ftr-423	1221	90	)	)	PUNCT
ftr-423	1221	91	;	;	PUNCT
ftr-423	1221	92	anita	anita	PROPN
ftr-423	1221	93	y	y	PROPN
ftr-423	1221	94	.	.	PUNCT
ftr-423	1222	1	woudenberg	woudenberg	PROPN
ftr-423	1222	2	,	,	PUNCT
ftr-423	1222	3	note	note	VERB
ftr-423	1222	4	,	,	PUNCT
ftr-423	1222	5	giving	give	VERB
ftr-423	1222	6	doma	doma	NOUN
ftr-423	1222	7	some	some	DET
ftr-423	1222	8	credit	credit	NOUN
ftr-423	1222	9	:	:	PUNCT
ftr-423	1222	10	the	the	DET
ftr-423	1222	11	validity	validity	NOUN
ftr-423	1222	12	of	of	ADP
ftr-423	1222	13	applying	apply	VERB
ftr-423	1222	14	defense	defense	NOUN
ftr-423	1222	15	of	of	ADP
ftr-423	1222	16	marriage	marriage	NOUN
ftr-423	1222	17	acts	act	VERB
ftr-423	1222	18	to	to	ADP
ftr-423	1222	19	civil	civil	ADJ
ftr-423	1222	20	unions	union	NOUN
ftr-423	1222	21	under	under	ADP
ftr-423	1222	22	the	the	DET
ftr-423	1222	23	full	full	ADJ
ftr-423	1222	24	faith	faith	NOUN
ftr-423	1222	25	and	and	CCONJ
ftr-423	1222	26	credit	credit	NOUN
ftr-423	1222	27	clause	clause	NOUN
ftr-423	1222	28	,	,	PUNCT
ftr-423	1222	29	38	38	NUM
ftr-423	1222	30	val	val	NOUN
ftr-423	1222	31	.	.	PUNCT
ftr-423	1223	1	u.	u.	PROPN
ftr-423	1223	2	l.	l.	PROPN
ftr-423	1223	3	rev	rev	PROPN
ftr-423	1223	4	.	.	PROPN
ftr-423	1223	5	1509	1509	NUM
ftr-423	1223	6	(	(	PUNCT
ftr-423	1223	7	2004	2004	NUM
ftr-423	1223	8	)	)	PUNCT
ftr-423	1223	9	.	.	PUNCT
ftr-423	1224	1	214	214	NUM
ftr-423	1224	2	.	.	PUNCT
ftr-423	1225	1	see	see	VERB
ftr-423	1225	2	discussion	discussion	NOUN
ftr-423	1225	3	supra	supra	PROPN
ftr-423	1225	4	part	part	PROPN
ftr-423	1225	5	iii.b.1	iii.b.1	PROPN
ftr-423	1225	6	.	.	PROPN
ftr-423	1225	7	215	215	NUM
ftr-423	1225	8	.	.	PUNCT
ftr-423	1226	1	professor	professor	NOUN
ftr-423	1226	2	carolyn	carolyn	PROPN
ftr-423	1226	3	jones	jones	PROPN
ftr-423	1226	4	suggests	suggest	VERB
ftr-423	1226	5	that	that	SCONJ
ftr-423	1226	6	“	"	PUNCT
ftr-423	1226	7	stereotypical	stereotypical	ADJ
ftr-423	1226	8	notions	notion	NOUN
ftr-423	1226	9	of	of	ADP
ftr-423	1226	10	family	family	NOUN
ftr-423	1226	11	relationships	relationship	NOUN
ftr-423	1226	12	as	as	ADP
ftr-423	1226	13	hierarchical	hierarchical	ADJ
ftr-423	1226	14	”	"	PUNCT
ftr-423	1226	15	provided	provide	VERB
ftr-423	1226	16	the	the	DET
ftr-423	1226	17	basis	basis	NOUN
ftr-423	1226	18	for	for	ADP
ftr-423	1226	19	legal	legal	ADJ
ftr-423	1226	20	and	and	CCONJ
ftr-423	1226	21	popular	popular	ADJ
ftr-423	1226	22	opposition	opposition	NOUN
ftr-423	1226	23	to	to	ADP
ftr-423	1226	24	the	the	DET
ftr-423	1226	25	partnership	partnership	NOUN
ftr-423	1226	26	theory	theory	NOUN
ftr-423	1226	27	of	of	ADP
ftr-423	1226	28	marriage	marriage	NOUN
ftr-423	1226	29	,	,	PUNCT
ftr-423	1226	30	and	and	CCONJ
ftr-423	1226	31	,	,	PUNCT
ftr-423	1226	32	by	by	ADP
ftr-423	1226	33	extension	extension	NOUN
ftr-423	1226	34	,	,	PUNCT
ftr-423	1226	35	community	community	NOUN
ftr-423	1226	36	property	property	NOUN
ftr-423	1226	37	.	.	PUNCT
ftr-423	1227	1	jones	jones	PROPN
ftr-423	1227	2	,	,	PUNCT
ftr-423	1227	3	supra	supra	PROPN
ftr-423	1227	4	note	note	PROPN
ftr-423	1227	5	28	28	NUM
ftr-423	1227	6	,	,	PUNCT
ftr-423	1227	7	at	at	ADP
ftr-423	1227	8	265	265	NUM
ftr-423	1227	9	-	-	SYM
ftr-423	1227	10	68	68	NUM
ftr-423	1227	11	,	,	PUNCT
ftr-423	1227	12	274	274	NUM
ftr-423	1227	13	-	-	SYM
ftr-423	1227	14	80	80	NUM
ftr-423	1227	15	.	.	PUNCT
ftr-423	1228	1	philosopher	philosopher	PROPN
ftr-423	1228	2	carole	carole	PROPN
ftr-423	1228	3	pateman	pateman	PROPN
ftr-423	1228	4	suggests	suggest	VERB
ftr-423	1228	5	that	that	SCONJ
ftr-423	1228	6	the	the	DET
ftr-423	1228	7	traditional	traditional	ADJ
ftr-423	1228	8	view	view	NOUN
ftr-423	1228	9	of	of	ADP
ftr-423	1228	10	marriage	marriage	NOUN
ftr-423	1228	11	as	as	ADP
ftr-423	1228	12	a	a	DET
ftr-423	1228	13	bilateral	bilateral	ADJ
ftr-423	1228	14	contract	contract	NOUN
ftr-423	1228	15	mischaracterizes	mischaracterize	VERB
ftr-423	1228	16	the	the	DET
ftr-423	1228	17	relationship	relationship	NOUN
ftr-423	1228	18	:	:	PUNCT
ftr-423	1228	19	freedom	freedom	NOUN
ftr-423	1228	20	of	of	ADP
ftr-423	1228	21	contract	contract	NOUN
ftr-423	1228	22	(	(	PUNCT
ftr-423	1228	23	proper	proper	ADJ
ftr-423	1228	24	contract	contract	NOUN
ftr-423	1228	25	)	)	PUNCT
ftr-423	1228	26	demands	demand	VERB
ftr-423	1228	27	that	that	SCONJ
ftr-423	1228	28	no	no	DET
ftr-423	1228	29	account	account	NOUN
ftr-423	1228	30	is	be	AUX
ftr-423	1228	31	taken	take	VERB
ftr-423	1228	32	of	of	ADP
ftr-423	1228	33	substantive	substantive	ADJ
ftr-423	1228	34	attributes	attribute	NOUN
ftr-423	1228	35	–	–	PUNCT
ftr-423	1228	36	such	such	ADJ
ftr-423	1228	37	as	as	ADP
ftr-423	1228	38	sex	sex	NOUN
ftr-423	1228	39	.	.	PUNCT
ftr-423	1229	1	if	if	SCONJ
ftr-423	1229	2	marriage	marriage	NOUN
ftr-423	1229	3	is	be	AUX
ftr-423	1229	4	to	to	PART
ftr-423	1229	5	be	be	AUX
ftr-423	1229	6	truly	truly	ADV
ftr-423	1229	7	contractual	contractual	ADJ
ftr-423	1229	8	,	,	PUNCT
ftr-423	1229	9	sexual	sexual	ADJ
ftr-423	1229	10	difference	difference	NOUN
ftr-423	1229	11	must	must	AUX
ftr-423	1229	12	become	become	VERB
ftr-423	1229	13	irrelevant	irrelevant	ADJ
ftr-423	1229	14	to	to	ADP
ftr-423	1229	15	the	the	DET
ftr-423	1229	16	marriage	marriage	NOUN
ftr-423	1229	17	contract	contract	NOUN
ftr-423	1229	18	;	;	PUNCT
ftr-423	1229	19	“	"	PUNCT
ftr-423	1229	20	husband	husband	NOUN
ftr-423	1229	21	”	"	PUNCT
ftr-423	1229	22	and	and	CCONJ
ftr-423	1229	23	“	"	PUNCT
ftr-423	1229	24	wife	wife	NOUN
ftr-423	1229	25	”	"	PUNCT
ftr-423	1229	26	must	must	AUX
ftr-423	1229	27	no	no	ADV
ftr-423	1229	28	longer	long	ADV
ftr-423	1229	29	be	be	AUX
ftr-423	1229	30	sexually	sexually	ADV
ftr-423	1229	31	determined	determine	VERB
ftr-423	1229	32	.	.	PUNCT
ftr-423	1229	33	”	"	PUNCT
ftr-423	1230	1	indeed	indeed	ADV
ftr-423	1230	2	,	,	PUNCT
ftr-423	1230	3	from	from	ADP
ftr-423	1230	4	the	the	DET
ftr-423	1230	5	standpoint	standpoint	NOUN
ftr-423	1230	6	of	of	ADP
ftr-423	1230	7	contract	contract	NOUN
ftr-423	1230	8	,	,	PUNCT
ftr-423	1230	9	“	"	PUNCT
ftr-423	1230	10	men	man	NOUN
ftr-423	1230	11	”	"	PUNCT
ftr-423	1230	12	and	and	CCONJ
ftr-423	1230	13	“	"	PUNCT
ftr-423	1230	14	women	woman	NOUN
ftr-423	1230	15	”	"	PUNCT
ftr-423	1230	16	would	would	AUX
ftr-423	1230	17	disappear	disappear	VERB
ftr-423	1230	18	.	.	PUNCT
ftr-423	1231	1	there	there	PRON
ftr-423	1231	2	can	can	AUX
ftr-423	1231	3	be	be	AUX
ftr-423	1231	4	no	no	DET
ftr-423	1231	5	predetermined	predetermine	VERB
ftr-423	1231	6	limits	limit	NOUN
ftr-423	1231	7	on	on	ADP
ftr-423	1231	8	contract	contract	NOUN
ftr-423	1231	9	,	,	PUNCT
ftr-423	1231	10	so	so	SCONJ
ftr-423	1231	11	none	none	NOUN
ftr-423	1231	12	can	can	AUX
ftr-423	1231	13	be	be	AUX
ftr-423	1231	14	imposed	impose	VERB
ftr-423	1231	15	by	by	ADP
ftr-423	1231	16	specifying	specify	VERB
ftr-423	1231	17	the	the	DET
ftr-423	1231	18	sex	sex	NOUN
ftr-423	1231	19	of	of	ADP
ftr-423	1231	20	the	the	DET
ftr-423	1231	21	parties	party	NOUN
ftr-423	1231	22	.	.	PUNCT
ftr-423	1232	1	in	in	ADP
ftr-423	1232	2	contrast	contrast	NOUN
ftr-423	1232	3	,	,	PUNCT
ftr-423	1232	4	the	the	DET
ftr-423	1232	5	fact	fact	NOUN
ftr-423	1232	6	of	of	ADP
ftr-423	1232	7	being	be	AUX
ftr-423	1232	8	a	a	DET
ftr-423	1232	9	man	man	NOUN
ftr-423	1232	10	or	or	CCONJ
ftr-423	1232	11	a	a	DET
ftr-423	1232	12	woman	woman	NOUN
ftr-423	1232	13	is	be	AUX
ftr-423	1232	14	irrelevant	irrelevant	ADJ
ftr-423	1232	15	.	.	PUNCT
ftr-423	1233	1	in	in	ADP
ftr-423	1233	2	a	a	DET
ftr-423	1233	3	proper	proper	ADJ
ftr-423	1233	4	marriage	marriage	NOUN
ftr-423	1233	5	contract	contract	NOUN
ftr-423	1233	6	two	two	NUM
ftr-423	1233	7	“	"	PUNCT
ftr-423	1233	8	individuals	individual	NOUN
ftr-423	1233	9	”	"	PUNCT
ftr-423	1233	10	would	would	AUX
ftr-423	1233	11	agree	agree	VERB
ftr-423	1233	12	on	on	ADP
ftr-423	1233	13	whatever	whatever	DET
ftr-423	1233	14	terms	term	NOUN
ftr-423	1233	15	were	be	AUX
ftr-423	1233	16	advantageous	advantageous	ADJ
ftr-423	1233	17	to	to	ADP
ftr-423	1233	18	both	both	PRON
ftr-423	1233	19	.	.	PUNCT
ftr-423	1234	1	the	the	DET
ftr-423	1234	2	parties	party	NOUN
ftr-423	1234	3	to	to	ADP
ftr-423	1234	4	such	such	DET
ftr-423	1234	5	a	a	DET
ftr-423	1234	6	contract	contract	NOUN
ftr-423	1234	7	would	would	AUX
ftr-423	1234	8	not	not	PART
ftr-423	1234	9	be	be	AUX
ftr-423	1234	10	a	a	DET
ftr-423	1234	11	“	"	PUNCT
ftr-423	1234	12	man	man	NOUN
ftr-423	1234	13	”	"	PUNCT
ftr-423	1234	14	and	and	CCONJ
ftr-423	1234	15	a	a	DET
ftr-423	1234	16	“	"	PUNCT
ftr-423	1234	17	woman	woman	NOUN
ftr-423	1234	18	”	"	PUNCT
ftr-423	1234	19	but	but	CCONJ
ftr-423	1234	20	two	two	NUM
ftr-423	1234	21	owners	owner	NOUN
ftr-423	1234	22	of	of	ADP
ftr-423	1234	23	property	property	NOUN
ftr-423	1234	24	in	in	ADP
ftr-423	1234	25	their	their	PRON
ftr-423	1234	26	persons	person	NOUN
ftr-423	1234	27	who	who	PRON
ftr-423	1234	28	have	have	AUX
ftr-423	1234	29	come	come	VERB
ftr-423	1234	30	to	to	ADP
ftr-423	1234	31	an	an	DET
ftr-423	1234	32	agreement	agreement	NOUN
ftr-423	1234	33	about	about	ADP
ftr-423	1234	34	their	their	PRON
ftr-423	1234	35	property	property	NOUN
ftr-423	1234	36	to	to	ADP
ftr-423	1234	37	their	their	PRON
ftr-423	1234	38	mutual	mutual	ADJ
ftr-423	1234	39	advantage	advantage	NOUN
ftr-423	1234	40	.	.	PUNCT
ftr-423	1235	1	carole	carole	PROPN
ftr-423	1235	2	pateman	pateman	PROPN
ftr-423	1235	3	,	,	PUNCT
ftr-423	1235	4	the	the	DET
ftr-423	1235	5	sexual	sexual	ADJ
ftr-423	1235	6	contract	contract	NOUN
ftr-423	1235	7	167	167	NUM
ftr-423	1235	8	(	(	PUNCT
ftr-423	1235	9	1988	1988	NUM
ftr-423	1235	10	)	)	PUNCT
ftr-423	1235	11	.	.	PUNCT
ftr-423	1236	1	instead	instead	ADV
ftr-423	1236	2	,	,	PUNCT
ftr-423	1236	3	pateman	pateman	PROPN
ftr-423	1236	4	sees	see	VERB
ftr-423	1236	5	marriage	marriage	NOUN
ftr-423	1236	6	as	as	ADP
ftr-423	1236	7	an	an	DET
ftr-423	1236	8	instrument	instrument	NOUN
ftr-423	1236	9	of	of	ADP
ftr-423	1236	10	a	a	DET
ftr-423	1236	11	patriarchal	patriarchal	ADJ
ftr-423	1236	12	social	social	ADJ
ftr-423	1236	13	system	system	NOUN
ftr-423	1236	14	in	in	ADP
ftr-423	1236	15	which	which	PRON
ftr-423	1236	16	women	woman	NOUN
ftr-423	1236	17	trade	trade	VERB
ftr-423	1236	18	access	access	NOUN
ftr-423	1236	19	to	to	ADP
ftr-423	1236	20	their	their	PRON
ftr-423	1236	21	bodies	body	NOUN
ftr-423	1236	22	in	in	ADP
ftr-423	1236	23	return	return	NOUN
ftr-423	1236	24	for	for	ADP
ftr-423	1236	25	physical	physical	ADJ
ftr-423	1236	26	safety	safety	NOUN
ftr-423	1236	27	and	and	CCONJ
ftr-423	1236	28	satisfaction	satisfaction	NOUN
ftr-423	1236	29	of	of	ADP
ftr-423	1236	30	material	material	NOUN
ftr-423	1236	31	needs	need	NOUN
ftr-423	1236	32	.	.	PUNCT
ftr-423	1237	1	i	i	PRON
ftr-423	1237	2	d.	d.	PROPN
ftr-423	1237	3	at	at	ADP
ftr-423	1237	4	57	57	NUM
ftr-423	1237	5	.	.	PUNCT
ftr-423	1237	6	216	216	NUM
ftr-423	1237	7	.	.	PUNCT
ftr-423	1238	1	feminist	feminist	PROPN
ftr-423	1238	2	theorist	theorist	PROPN
ftr-423	1238	3	catharine	catharine	PROPN
ftr-423	1238	4	mackinnon	mackinnon	PROPN
ftr-423	1238	5	suggests	suggest	VERB
ftr-423	1238	6	that	that	SCONJ
ftr-423	1238	7	law	law	NOUN
ftr-423	1238	8	’s	’s	PART
ftr-423	1238	9	emphasis	emphasis	NOUN
ftr-423	1238	10	on	on	ADP
ftr-423	1238	11	heterosexuality	heterosexuality	NOUN
ftr-423	1238	12	is	be	AUX
ftr-423	1238	13	a	a	DET
ftr-423	1238	14	form	form	NOUN
ftr-423	1238	15	of	of	ADP
ftr-423	1238	16	subordination	subordination	NOUN
ftr-423	1238	17	of	of	ADP
ftr-423	1238	18	women	woman	NOUN
ftr-423	1238	19	.	.	PUNCT
ftr-423	1239	1	[	[	X
ftr-423	1239	2	s]ex	s]ex	ADJ
ftr-423	1239	3	inequality	inequality	NOUN
ftr-423	1239	4	takes	take	VERB
ftr-423	1239	5	the	the	DET
ftr-423	1239	6	form	form	NOUN
ftr-423	1239	7	of	of	ADP
ftr-423	1239	8	gender	gender	NOUN
ftr-423	1239	9	;	;	PUNCT
ftr-423	1239	10	moving	move	VERB
ftr-423	1239	11	as	as	ADP
ftr-423	1239	12	a	a	DET
ftr-423	1239	13	relation	relation	NOUN
ftr-423	1239	14	between	between	ADP
ftr-423	1239	15	people	people	NOUN
ftr-423	1239	16	,	,	PUNCT
ftr-423	1239	17	it	it	PRON
ftr-423	1239	18	takes	take	VERB
ftr-423	1239	19	the	the	DET
ftr-423	1239	20	form	form	NOUN
ftr-423	1239	21	of	of	ADP
ftr-423	1239	22	sexuality	sexuality	NOUN
ftr-423	1239	23	.	.	PUNCT
ftr-423	1240	1	gender	gender	NOUN
ftr-423	1240	2	emerges	emerge	VERB
ftr-423	1240	3	as	as	ADP
ftr-423	1240	4	the	the	DET
ftr-423	1240	5	congealed	congealed	ADJ
ftr-423	1240	6	form	form	NOUN
ftr-423	1240	7	of	of	ADP
ftr-423	1240	8	the	the	DET
ftr-423	1240	9	sexualization	sexualization	NOUN
ftr-423	1240	10	of	of	ADP
ftr-423	1240	11	inequality	inequality	NOUN
ftr-423	1240	12	between	between	ADP
ftr-423	1240	13	men	man	NOUN
ftr-423	1240	14	and	and	CCONJ
ftr-423	1240	15	women	woman	NOUN
ftr-423	1240	16	.	.	PUNCT
ftr-423	1241	1	so	so	ADV
ftr-423	1241	2	long	long	ADV
ftr-423	1241	3	as	as	SCONJ
ftr-423	1241	4	this	this	PRON
ftr-423	1241	5	is	be	AUX
ftr-423	1241	6	socially	socially	ADV
ftr-423	1241	7	the	the	DET
ftr-423	1241	8	case	case	NOUN
ftr-423	1241	9	,	,	PUNCT
ftr-423	1241	10	the	the	DET
ftr-423	1241	11	feelings	feeling	NOUN
ftr-423	1241	12	or	or	CCONJ
ftr-423	1241	13	acts	act	NOUN
ftr-423	1241	14	or	or	CCONJ
ftr-423	1241	15	2	2	NUM
ftr-423	1241	16	.	.	NOUN
ftr-423	1241	17	heterosexual	heterosexual	ADJ
ftr-423	1241	18	privilege	privilege	NOUN
ftr-423	1241	19	–	–	PUNCT
ftr-423	1241	20	regardless	regardless	ADV
ftr-423	1241	21	of	of	ADP
ftr-423	1241	22	the	the	DET
ftr-423	1241	23	state	state	NOUN
ftr-423	1241	24	interest	interest	NOUN
ftr-423	1241	25	in	in	ADP
ftr-423	1241	26	marriage,213	marriage,213	NOUN
ftr-423	1241	27	according	accord	VERB
ftr-423	1241	28	tax	tax	NOUN
ftr-423	1241	29	benefits	benefit	NOUN
ftr-423	1241	30	exclusively	exclusively	ADV
ftr-423	1241	31	to	to	PART
ftr-423	1241	32	married	married	ADJ
ftr-423	1241	33	heterosexuals	heterosexual	NOUN
ftr-423	1241	34	is	be	AUX
ftr-423	1241	35	unjustified	unjustified	ADJ
ftr-423	1241	36	and	and	CCONJ
ftr-423	1241	37	unfair	unfair	ADJ
ftr-423	1241	38	.	.	PUNCT
ftr-423	1242	1	the	the	DET
ftr-423	1242	2	economic	economic	ADJ
ftr-423	1242	3	rationale	rationale	NOUN
ftr-423	1242	4	has	have	VERB
ftr-423	1242	5	limited	limit	VERB
ftr-423	1242	6	validity	validity	NOUN
ftr-423	1242	7	if	if	SCONJ
ftr-423	1242	8	married	married	ADJ
ftr-423	1242	9	taxpayers	taxpayer	NOUN
ftr-423	1242	10	who	who	PRON
ftr-423	1242	11	offer	offer	VERB
ftr-423	1242	12	no	no	DET
ftr-423	1242	13	proof	proof	NOUN
ftr-423	1242	14	of	of	ADP
ftr-423	1242	15	economic	economic	ADJ
ftr-423	1242	16	unity	unity	NOUN
ftr-423	1242	17	receive	receive	VERB
ftr-423	1242	18	tax	tax	NOUN
ftr-423	1242	19	benefits	benefit	NOUN
ftr-423	1242	20	,	,	PUNCT
ftr-423	1242	21	but	but	CCONJ
ftr-423	1242	22	unmarried	unmarried	ADJ
ftr-423	1242	23	taxpayers	taxpayer	NOUN
ftr-423	1242	24	who	who	PRON
ftr-423	1242	25	can	can	AUX
ftr-423	1242	26	prove	prove	VERB
ftr-423	1242	27	economic	economic	ADJ
ftr-423	1242	28	unity	unity	NOUN
ftr-423	1242	29	never	never	ADV
ftr-423	1242	30	receive	receive	VERB
ftr-423	1242	31	tax	tax	NOUN
ftr-423	1242	32	benefits.214	benefits.214	ADV
ftr-423	1242	33	the	the	DET
ftr-423	1242	34	one	one	NUM
ftr-423	1242	35	flesh	flesh	NOUN
ftr-423	1242	36	,	,	PUNCT
ftr-423	1242	37	one	one	NUM
ftr-423	1242	38	taxpayer	taxpayer	NOUN
ftr-423	1242	39	theory	theory	NOUN
ftr-423	1242	40	functions	function	NOUN
ftr-423	1242	41	not	not	PART
ftr-423	1242	42	as	as	ADP
ftr-423	1242	43	a	a	DET
ftr-423	1242	44	needs	need	NOUN
ftr-423	1242	45	-	-	PUNCT
ftr-423	1242	46	based	base	VERB
ftr-423	1242	47	benefit	benefit	NOUN
ftr-423	1242	48	,	,	PUNCT
ftr-423	1242	49	then	then	ADV
ftr-423	1242	50	,	,	PUNCT
ftr-423	1242	51	but	but	CCONJ
ftr-423	1242	52	as	as	SCONJ
ftr-423	1242	53	a	a	DET
ftr-423	1242	54	glorification	glorification	NOUN
ftr-423	1242	55	of	of	ADP
ftr-423	1242	56	relationships	relationship	NOUN
ftr-423	1242	57	that	that	PRON
ftr-423	1242	58	conform	conform	VERB
ftr-423	1242	59	to	to	ADP
ftr-423	1242	60	traditional	traditional	ADJ
ftr-423	1242	61	male	male	ADJ
ftr-423	1242	62	-	-	PUNCT
ftr-423	1242	63	female	female	ADJ
ftr-423	1242	64	relations.215	relations.215	ADJ
ftr-423	1242	65	men	man	NOUN
ftr-423	1242	66	and	and	CCONJ
ftr-423	1242	67	women	woman	NOUN
ftr-423	1242	68	are	be	AUX
ftr-423	1242	69	expected	expect	VERB
ftr-423	1242	70	to	to	PART
ftr-423	1242	71	marry	marry	VERB
ftr-423	1242	72	each	each	DET
ftr-423	1242	73	other	other	ADJ
ftr-423	1242	74	(	(	PUNCT
ftr-423	1242	75	not	not	PART
ftr-423	1242	76	members	member	NOUN
ftr-423	1242	77	of	of	ADP
ftr-423	1242	78	the	the	DET
ftr-423	1242	79	same	same	ADJ
ftr-423	1242	80	gender	gender	NOUN
ftr-423	1242	81	)	)	PUNCT
ftr-423	1242	82	and	and	CCONJ
ftr-423	1242	83	form	form	NOUN
ftr-423	1242	84	traditional	traditional	ADJ
ftr-423	1242	85	,	,	PUNCT
ftr-423	1242	86	two	two	NUM
ftr-423	1242	87	-	-	PUNCT
ftr-423	1242	88	parent	parent	NOUN
ftr-423	1242	89	households	household	NOUN
ftr-423	1242	90	.	.	PUNCT
ftr-423	1243	1	the	the	DET
ftr-423	1243	2	law	law	NOUN
ftr-423	1243	3	of	of	ADP
ftr-423	1243	4	wealth	wealth	NOUN
ftr-423	1243	5	transfer	transfer	NOUN
ftr-423	1243	6	taxation	taxation	NOUN
ftr-423	1243	7	devalues	devalue	VERB
ftr-423	1243	8	non	non	ADJ
ftr-423	1243	9	-	-	ADJ
ftr-423	1243	10	conforming	conforming	ADJ
ftr-423	1243	11	affinity	affinity	NOUN
ftr-423	1243	12	or	or	CCONJ
ftr-423	1243	13	economic	economic	ADJ
ftr-423	1243	14	unions	union	NOUN
ftr-423	1243	15	such	such	ADJ
ftr-423	1243	16	as	as	ADP
ftr-423	1243	17	heterosexual	heterosexual	ADJ
ftr-423	1243	18	partners	partner	NOUN
ftr-423	1243	19	who	who	PRON
ftr-423	1243	20	could	could	AUX
ftr-423	1243	21	marry	marry	VERB
ftr-423	1243	22	but	but	CCONJ
ftr-423	1243	23	do	do	VERB
ftr-423	1243	24	not	not	PART
ftr-423	1243	25	;	;	PUNCT
ftr-423	1243	26	same	same	ADJ
ftr-423	1243	27	-	-	PUNCT
ftr-423	1243	28	sex	sex	NOUN
ftr-423	1243	29	couples	couple	NOUN
ftr-423	1243	30	who	who	PRON
ftr-423	1243	31	can	can	AUX
ftr-423	1243	32	not	not	PART
ftr-423	1243	33	marry	marry	VERB
ftr-423	1243	34	;	;	PUNCT
ftr-423	1243	35	elderly	elderly	ADJ
ftr-423	1243	36	siblings	sibling	NOUN
ftr-423	1243	37	who	who	PRON
ftr-423	1243	38	cohabitate	cohabitate	VERB
ftr-423	1243	39	for	for	ADP
ftr-423	1243	40	economy	economy	NOUN
ftr-423	1243	41	;	;	PUNCT
ftr-423	1243	42	and	and	CCONJ
ftr-423	1243	43	an	an	DET
ftr-423	1243	44	adult	adult	NOUN
ftr-423	1243	45	child	child	NOUN
ftr-423	1243	46	who	who	PRON
ftr-423	1243	47	supports	support	VERB
ftr-423	1243	48	an	an	DET
ftr-423	1243	49	elderly	elderly	ADJ
ftr-423	1243	50	parent.216	parent.216	VERB
ftr-423	1243	51	796	796	NUM
ftr-423	1243	52	florida	florida	PROPN
ftr-423	1243	53	tax	tax	NOUN
ftr-423	1243	54	review	review	NOUN
ftr-423	1244	1	[	[	X
ftr-423	1244	2	vol	vol	NOUN
ftr-423	1244	3	.	.	PUNCT
ftr-423	1244	4	6:8	6:8	NUM
ftr-423	1244	5	desires	desire	NOUN
ftr-423	1244	6	of	of	ADP
ftr-423	1244	7	particular	particular	ADJ
ftr-423	1244	8	individuals	individual	NOUN
ftr-423	1244	9	notwithstanding	notwithstanding	ADP
ftr-423	1244	10	,	,	PUNCT
ftr-423	1244	11	gender	gender	NOUN
ftr-423	1244	12	inequality	inequality	NOUN
ftr-423	1244	13	will	will	AUX
ftr-423	1244	14	divide	divide	VERB
ftr-423	1244	15	their	their	PRON
ftr-423	1244	16	society	society	NOUN
ftr-423	1244	17	into	into	ADP
ftr-423	1244	18	two	two	NUM
ftr-423	1244	19	communities	community	NOUN
ftr-423	1244	20	of	of	ADP
ftr-423	1244	21	interest	interest	NOUN
ftr-423	1244	22	.	.	PUNCT
ftr-423	1245	1	the	the	DET
ftr-423	1245	2	male	male	NOUN
ftr-423	1245	3	centrally	centrally	ADV
ftr-423	1245	4	features	feature	VERB
ftr-423	1245	5	hierarchy	hierarchy	NOUN
ftr-423	1245	6	of	of	ADP
ftr-423	1245	7	control	control	NOUN
ftr-423	1245	8	.	.	PUNCT
ftr-423	1246	1	catharine	catharine	PROPN
ftr-423	1246	2	a.	a.	PROPN
ftr-423	1246	3	mackinnon	mackinnon	PROPN
ftr-423	1246	4	,	,	PUNCT
ftr-423	1246	5	feminism	feminism	NOUN
ftr-423	1246	6	unmodified	unmodifie	VERB
ftr-423	1246	7	:	:	PUNCT
ftr-423	1246	8	discourses	discourse	NOUN
ftr-423	1246	9	on	on	ADP
ftr-423	1246	10	life	life	NOUN
ftr-423	1246	11	and	and	CCONJ
ftr-423	1246	12	law	law	NOUN
ftr-423	1246	13	6	6	NUM
ftr-423	1246	14	(	(	PUNCT
ftr-423	1246	15	1985	1985	NUM
ftr-423	1246	16	)	)	PUNCT
ftr-423	1246	17	.	.	PUNCT
ftr-423	1247	1	if	if	SCONJ
ftr-423	1247	2	gender	gender	NOUN
ftr-423	1247	3	is	be	AUX
ftr-423	1247	4	“	"	PUNCT
ftr-423	1247	5	sexualized	sexualized	ADJ
ftr-423	1247	6	inequality	inequality	NOUN
ftr-423	1247	7	,	,	PUNCT
ftr-423	1247	8	”	"	PUNCT
ftr-423	1247	9	then	then	ADV
ftr-423	1247	10	heterosexual	heterosexual	ADJ
ftr-423	1247	11	marriage	marriage	NOUN
ftr-423	1247	12	is	be	AUX
ftr-423	1247	13	a	a	DET
ftr-423	1247	14	formalization	formalization	NOUN
ftr-423	1247	15	of	of	ADP
ftr-423	1247	16	that	that	DET
ftr-423	1247	17	inequality	inequality	NOUN
ftr-423	1247	18	.	.	PUNCT
ftr-423	1248	1	by	by	ADP
ftr-423	1248	2	providing	provide	VERB
ftr-423	1248	3	benefits	benefit	NOUN
ftr-423	1248	4	exclusively	exclusively	ADV
ftr-423	1248	5	to	to	ADP
ftr-423	1248	6	heterosexual	heterosexual	ADJ
ftr-423	1248	7	married	married	ADJ
ftr-423	1248	8	taxpayers	taxpayer	NOUN
ftr-423	1248	9	,	,	PUNCT
ftr-423	1248	10	the	the	DET
ftr-423	1248	11	transfer	transfer	NOUN
ftr-423	1248	12	tax	tax	NOUN
ftr-423	1248	13	system	system	NOUN
ftr-423	1248	14	reinforces	reinforce	VERB
ftr-423	1248	15	the	the	DET
ftr-423	1248	16	metaphoric	metaphoric	ADJ
ftr-423	1248	17	and	and	CCONJ
ftr-423	1248	18	literal	literal	ADJ
ftr-423	1248	19	value	value	NOUN
ftr-423	1248	20	of	of	ADP
ftr-423	1248	21	traditional	traditional	ADJ
ftr-423	1248	22	male	male	ADJ
ftr-423	1248	23	-	-	PUNCT
ftr-423	1248	24	female	female	ADJ
ftr-423	1248	25	relationships	relationship	NOUN
ftr-423	1248	26	.	.	PUNCT
ftr-423	1249	1	the	the	DET
ftr-423	1249	2	tax	tax	NOUN
ftr-423	1249	3	law	law	NOUN
ftr-423	1249	4	further	far	ADV
ftr-423	1249	5	entrenches	entrench	VERB
ftr-423	1249	6	marriage	marriage	NOUN
ftr-423	1249	7	and	and	CCONJ
ftr-423	1249	8	therefore	therefore	ADV
ftr-423	1249	9	perpetuates	perpetuate	VERB
ftr-423	1249	10	inequality	inequality	NOUN
ftr-423	1249	11	between	between	ADP
ftr-423	1249	12	men	man	NOUN
ftr-423	1249	13	and	and	CCONJ
ftr-423	1249	14	women	woman	NOUN
ftr-423	1249	15	.	.	PUNCT
ftr-423	1250	1	217	217	NUM
ftr-423	1250	2	.	.	PUNCT
ftr-423	1251	1	in	in	ADP
ftr-423	1251	2	professor	professor	PROPN
ftr-423	1251	3	robin	robin	PROPN
ftr-423	1251	4	west	west	PROPN
ftr-423	1251	5	’s	’s	PART
ftr-423	1251	6	view	view	NOUN
ftr-423	1251	7	,	,	PUNCT
ftr-423	1251	8	women	woman	NOUN
ftr-423	1251	9	are	be	AUX
ftr-423	1251	10	not	not	PART
ftr-423	1251	11	essentially	essentially	ADV
ftr-423	1251	12	,	,	PUNCT
ftr-423	1251	13	necessarily	necessarily	ADV
ftr-423	1251	14	,	,	PUNCT
ftr-423	1251	15	inevitably	inevitably	ADV
ftr-423	1251	16	,	,	PUNCT
ftr-423	1251	17	invariably	invariably	ADV
ftr-423	1251	18	,	,	PUNCT
ftr-423	1251	19	always	always	ADV
ftr-423	1251	20	,	,	PUNCT
ftr-423	1251	21	and	and	CCONJ
ftr-423	1251	22	forever	forever	ADV
ftr-423	1251	23	separate	separate	ADJ
ftr-423	1251	24	from	from	ADP
ftr-423	1251	25	other	other	ADJ
ftr-423	1251	26	human	human	ADJ
ftr-423	1251	27	beings	being	NOUN
ftr-423	1251	28	:	:	PUNCT
ftr-423	1251	29	women	woman	NOUN
ftr-423	1251	30	,	,	PUNCT
ftr-423	1251	31	distinctively	distinctively	ADV
ftr-423	1251	32	,	,	PUNCT
ftr-423	1251	33	are	be	AUX
ftr-423	1251	34	quite	quite	ADV
ftr-423	1251	35	clearly	clearly	ADV
ftr-423	1251	36	“	"	PUNCT
ftr-423	1251	37	connected	connect	VERB
ftr-423	1251	38	”	"	PUNCT
ftr-423	1251	39	to	to	ADP
ftr-423	1251	40	another	another	DET
ftr-423	1251	41	human	human	ADJ
ftr-423	1251	42	life	life	NOUN
ftr-423	1251	43	when	when	SCONJ
ftr-423	1251	44	pregnant	pregnant	ADJ
ftr-423	1251	45	.	.	PUNCT
ftr-423	1251	46	.	.	PUNCT
ftr-423	1251	47	.	.	PUNCT
ftr-423	1251	48	.	.	PUNCT
ftr-423	1252	1	the	the	DET
ftr-423	1252	2	potential	potential	NOUN
ftr-423	1252	3	for	for	ADP
ftr-423	1252	4	material	material	NOUN
ftr-423	1252	5	connection	connection	NOUN
ftr-423	1252	6	with	with	ADP
ftr-423	1252	7	the	the	DET
ftr-423	1252	8	other	other	ADJ
ftr-423	1252	9	defines	define	NOUN
ftr-423	1252	10	women	woman	NOUN
ftr-423	1252	11	’s	’s	PART
ftr-423	1252	12	subjective	subjective	ADJ
ftr-423	1252	13	,	,	PUNCT
ftr-423	1252	14	phenomenological	phenomenological	ADJ
ftr-423	1252	15	and	and	CCONJ
ftr-423	1252	16	existential	existential	ADJ
ftr-423	1252	17	state	state	NOUN
ftr-423	1252	18	,	,	PUNCT
ftr-423	1252	19	just	just	ADV
ftr-423	1252	20	as	as	ADV
ftr-423	1252	21	surely	surely	ADV
ftr-423	1252	22	as	as	ADP
ftr-423	1252	23	the	the	DET
ftr-423	1252	24	inevitability	inevitability	NOUN
ftr-423	1252	25	of	of	ADP
ftr-423	1252	26	material	material	NOUN
ftr-423	1252	27	separation	separation	NOUN
ftr-423	1252	28	from	from	ADP
ftr-423	1252	29	the	the	DET
ftr-423	1252	30	other	other	ADJ
ftr-423	1252	31	defines	define	NOUN
ftr-423	1252	32	men	man	NOUN
ftr-423	1252	33	’s	’s	PART
ftr-423	1252	34	existential	existential	ADJ
ftr-423	1252	35	state	state	NOUN
ftr-423	1252	36	.	.	PUNCT
ftr-423	1253	1	robin	robin	PROPN
ftr-423	1253	2	west	west	PROPN
ftr-423	1253	3	,	,	PUNCT
ftr-423	1253	4	jurisprudence	jurisprudence	NOUN
ftr-423	1253	5	and	and	CCONJ
ftr-423	1253	6	gender	gender	NOUN
ftr-423	1253	7	,	,	PUNCT
ftr-423	1253	8	55	55	NUM
ftr-423	1253	9	u.	u.	NOUN
ftr-423	1253	10	chi	chi	PROPN
ftr-423	1253	11	.	.	PUNCT
ftr-423	1254	1	l.	l.	PROPN
ftr-423	1254	2	rev	rev	PROPN
ftr-423	1254	3	.	.	PROPN
ftr-423	1254	4	1	1	NUM
ftr-423	1254	5	,	,	PUNCT
ftr-423	1254	6	2	2	NUM
ftr-423	1254	7	,	,	PUNCT
ftr-423	1254	8	14	14	NUM
ftr-423	1254	9	(	(	PUNCT
ftr-423	1254	10	1988	1988	NUM
ftr-423	1254	11	)	)	PUNCT
ftr-423	1254	12	.	.	PUNCT
ftr-423	1255	1	west	west	PROPN
ftr-423	1255	2	’s	’s	PART
ftr-423	1255	3	“	"	PUNCT
ftr-423	1255	4	connection	connection	NOUN
ftr-423	1255	5	thesis	thesis	NOUN
ftr-423	1255	6	”	"	PUNCT
ftr-423	1255	7	posits	posit	NOUN
ftr-423	1255	8	“	"	PUNCT
ftr-423	1255	9	four	four	NUM
ftr-423	1255	10	recurrent	recurrent	ADJ
ftr-423	1255	11	and	and	CCONJ
ftr-423	1255	12	critical	critical	ADJ
ftr-423	1255	13	material	material	NOUN
ftr-423	1255	14	experiences	experience	NOUN
ftr-423	1255	15	”	"	PUNCT
ftr-423	1255	16	of	of	ADP
ftr-423	1255	17	women	woman	NOUN
ftr-423	1255	18	:	:	PUNCT
ftr-423	1255	19	pregnancy	pregnancy	NOUN
ftr-423	1255	20	,	,	PUNCT
ftr-423	1255	21	heterosexual	heterosexual	ADJ
ftr-423	1255	22	intercourse	intercourse	NOUN
ftr-423	1255	23	,	,	PUNCT
ftr-423	1255	24	menstruation	menstruation	NOUN
ftr-423	1255	25	and	and	CCONJ
ftr-423	1255	26	breast	breast	NOUN
ftr-423	1255	27	-	-	PUNCT
ftr-423	1255	28	feeding	feeding	NOUN
ftr-423	1255	29	.	.	PUNCT
ftr-423	1256	1	i	i	PRON
ftr-423	1256	2	d.	d.	PROPN
ftr-423	1256	3	at	at	ADP
ftr-423	1256	4	2	2	NUM
ftr-423	1256	5	-	-	SYM
ftr-423	1256	6	3	3	NUM
ftr-423	1256	7	.	.	NOUN
ftr-423	1256	8	218	218	NUM
ftr-423	1256	9	.	.	PUNCT
ftr-423	1257	1	cf	cf	NOUN
ftr-423	1257	2	.	.	PUNCT
ftr-423	1258	1	mary	mary	PROPN
ftr-423	1258	2	becker	becker	PROPN
ftr-423	1258	3	,	,	PUNCT
ftr-423	1258	4	patriarchy	patriarchy	NOUN
ftr-423	1258	5	and	and	CCONJ
ftr-423	1258	6	inequality	inequality	NOUN
ftr-423	1258	7	:	:	PUNCT
ftr-423	1258	8	towards	towards	ADP
ftr-423	1258	9	a	a	DET
ftr-423	1258	10	substantive	substantive	ADJ
ftr-423	1258	11	feminism	feminism	NOUN
ftr-423	1258	12	,	,	PUNCT
ftr-423	1258	13	1999	1999	NUM
ftr-423	1258	14	u.	u.	PROPN
ftr-423	1258	15	chi	chi	PROPN
ftr-423	1258	16	.	.	PUNCT
ftr-423	1259	1	legal	legal	ADJ
ftr-423	1259	2	f.	f.	PROPN
ftr-423	1259	3	21	21	NUM
ftr-423	1259	4	,	,	PUNCT
ftr-423	1259	5	22	22	NUM
ftr-423	1259	6	(	(	PUNCT
ftr-423	1259	7	critical	critical	ADJ
ftr-423	1259	8	of	of	ADP
ftr-423	1259	9	strands	strand	NOUN
ftr-423	1259	10	of	of	ADP
ftr-423	1259	11	feminist	feminist	ADJ
ftr-423	1259	12	theory	theory	NOUN
ftr-423	1259	13	advocating	advocate	VERB
ftr-423	1259	14	that	that	SCONJ
ftr-423	1259	15	women	woman	NOUN
ftr-423	1259	16	“	"	PUNCT
ftr-423	1259	17	adopt	adopt	VERB
ftr-423	1259	18	traditionally	traditionally	ADV
ftr-423	1259	19	feminine	feminine	ADJ
ftr-423	1259	20	attributes	attribute	NOUN
ftr-423	1259	21	and	and	CCONJ
ftr-423	1259	22	repress	repress	VERB
ftr-423	1259	23	masculine	masculine	ADJ
ftr-423	1259	24	ones	one	NOUN
ftr-423	1259	25	”	"	PUNCT
ftr-423	1259	26	)	)	PUNCT
ftr-423	1259	27	.	.	PUNCT
ftr-423	1260	1	219	219	NUM
ftr-423	1260	2	.	.	PUNCT
ftr-423	1261	1	martha	martha	PROPN
ftr-423	1261	2	albertson	albertson	PROPN
ftr-423	1261	3	fineman	fineman	PROPN
ftr-423	1261	4	,	,	PUNCT
ftr-423	1261	5	cracking	crack	VERB
ftr-423	1261	6	the	the	DET
ftr-423	1261	7	foundational	foundational	ADJ
ftr-423	1261	8	myths	myth	NOUN
ftr-423	1261	9	:	:	PUNCT
ftr-423	1261	10	independence	independence	NOUN
ftr-423	1261	11	,	,	PUNCT
ftr-423	1261	12	autonomy	autonomy	NOUN
ftr-423	1261	13	,	,	PUNCT
ftr-423	1261	14	and	and	CCONJ
ftr-423	1261	15	self	self	NOUN
ftr-423	1261	16	-	-	PUNCT
ftr-423	1261	17	sufficiency	sufficiency	NOUN
ftr-423	1261	18	,	,	PUNCT
ftr-423	1261	19	8	8	NUM
ftr-423	1261	20	am	am	NOUN
ftr-423	1261	21	.	.	PUNCT
ftr-423	1262	1	u.	u.	PROPN
ftr-423	1262	2	j.	j.	PROPN
ftr-423	1262	3	gender	gender	PROPN
ftr-423	1262	4	soc	soc	PROPN
ftr-423	1262	5	.	.	PUNCT
ftr-423	1263	1	pol’y	pol’y	NOUN
ftr-423	1263	2	&	&	CCONJ
ftr-423	1263	3	l.	l.	PROPN
ftr-423	1263	4	13	13	NUM
ftr-423	1263	5	,	,	PUNCT
ftr-423	1263	6	20	20	NUM
ftr-423	1263	7	,	,	PUNCT
ftr-423	1263	8	(	(	PUNCT
ftr-423	1263	9	1999	1999	NUM
ftr-423	1263	10	)	)	PUNCT
ftr-423	1263	11	.	.	PUNCT
ftr-423	1264	1	220	220	NUM
ftr-423	1264	2	.	.	PUNCT
ftr-423	1265	1	i	i	PRON
ftr-423	1265	2	d.	d.	PROPN
ftr-423	1265	3	two	two	NUM
ftr-423	1265	4	urgencies	urgency	NOUN
ftr-423	1265	5	pressed	press	VERB
ftr-423	1265	6	by	by	ADP
ftr-423	1265	7	feminist	feminist	ADJ
ftr-423	1265	8	jurisprudence	jurisprudence	NOUN
ftr-423	1265	9	are	be	AUX
ftr-423	1265	10	recognition	recognition	NOUN
ftr-423	1265	11	of	of	ADP
ftr-423	1265	12	women	woman	NOUN
ftr-423	1265	13	’s	’s	PART
ftr-423	1265	14	connectedness	connectedness	NOUN
ftr-423	1265	15	to	to	ADP
ftr-423	1265	16	others217	others217	PROPN
ftr-423	1265	17	and	and	CCONJ
ftr-423	1265	18	support	support	NOUN
ftr-423	1265	19	for	for	ADP
ftr-423	1265	20	women	woman	NOUN
ftr-423	1265	21	’s	’s	PART
ftr-423	1265	22	traditional	traditional	ADJ
ftr-423	1265	23	caretaking	caretake	VERB
ftr-423	1265	24	roles.218	roles.218	NOUN
ftr-423	1265	25	professor	professor	PROPN
ftr-423	1265	26	martha	martha	PROPN
ftr-423	1265	27	fineman	fineman	PROPN
ftr-423	1265	28	,	,	PUNCT
ftr-423	1265	29	for	for	ADP
ftr-423	1265	30	one	one	NUM
ftr-423	1265	31	,	,	PUNCT
ftr-423	1265	32	asserts	assert	VERB
ftr-423	1265	33	that	that	SCONJ
ftr-423	1265	34	women	woman	NOUN
ftr-423	1265	35	,	,	PUNCT
ftr-423	1265	36	more	more	ADV
ftr-423	1265	37	so	so	ADV
ftr-423	1265	38	than	than	ADP
ftr-423	1265	39	men	man	NOUN
ftr-423	1265	40	,	,	PUNCT
ftr-423	1265	41	are	be	AUX
ftr-423	1265	42	responsible	responsible	ADJ
ftr-423	1265	43	for	for	ADP
ftr-423	1265	44	care	care	NOUN
ftr-423	1265	45	-	-	PUNCT
ftr-423	1265	46	taking	taking	NOUN
ftr-423	1265	47	of	of	ADP
ftr-423	1265	48	children	child	NOUN
ftr-423	1265	49	,	,	PUNCT
ftr-423	1265	50	the	the	DET
ftr-423	1265	51	elderly	elderly	ADJ
ftr-423	1265	52	,	,	PUNCT
ftr-423	1265	53	and	and	CCONJ
ftr-423	1265	54	the	the	DET
ftr-423	1265	55	sick.219	sick.219	NOUN
ftr-423	1265	56	she	she	PRON
ftr-423	1265	57	advances	advance	VERB
ftr-423	1265	58	a	a	DET
ftr-423	1265	59	theory	theory	NOUN
ftr-423	1265	60	of	of	ADP
ftr-423	1265	61	the	the	DET
ftr-423	1265	62	“	"	PUNCT
ftr-423	1265	63	derivative	derivative	ADJ
ftr-423	1265	64	dependency	dependency	NOUN
ftr-423	1265	65	”	"	PUNCT
ftr-423	1265	66	of	of	ADP
ftr-423	1265	67	care	care	NOUN
ftr-423	1265	68	-	-	PUNCT
ftr-423	1265	69	takers	taker	NOUN
ftr-423	1265	70	:	:	PUNCT
ftr-423	1265	71	“	"	PUNCT
ftr-423	1265	72	[	[	X
ftr-423	1265	73	t]hose	t]hose	X
ftr-423	1265	74	who	who	PRON
ftr-423	1265	75	care	care	VERB
ftr-423	1265	76	for	for	ADP
ftr-423	1265	77	others	other	NOUN
ftr-423	1265	78	are	be	AUX
ftr-423	1265	79	themselves	themselves	PRON
ftr-423	1265	80	dependent	dependent	ADJ
ftr-423	1265	81	on	on	ADP
ftr-423	1265	82	resources	resource	NOUN
ftr-423	1265	83	in	in	ADP
ftr-423	1265	84	order	order	NOUN
ftr-423	1265	85	to	to	PART
ftr-423	1265	86	undertake	undertake	VERB
ftr-423	1265	87	that	that	DET
ftr-423	1265	88	care	care	NOUN
ftr-423	1265	89	.	.	PUNCT
ftr-423	1266	1	caretakers	caretaker	NOUN
ftr-423	1266	2	have	have	VERB
ftr-423	1266	3	a	a	DET
ftr-423	1266	4	need	need	NOUN
ftr-423	1266	5	for	for	ADP
ftr-423	1266	6	monetary	monetary	ADJ
ftr-423	1266	7	or	or	CCONJ
ftr-423	1266	8	material	material	ADJ
ftr-423	1266	9	resources	resource	NOUN
ftr-423	1266	10	.	.	PUNCT
ftr-423	1267	1	they	they	PRON
ftr-423	1267	2	also	also	ADV
ftr-423	1267	3	need	need	VERB
ftr-423	1267	4	recourse	recourse	NOUN
ftr-423	1267	5	to	to	ADP
ftr-423	1267	6	institutional	institutional	ADJ
ftr-423	1267	7	supports	support	NOUN
ftr-423	1267	8	and	and	CCONJ
ftr-423	1267	9	accommodation	accommodation	NOUN
ftr-423	1267	10	,	,	PUNCT
ftr-423	1267	11	a	a	DET
ftr-423	1267	12	need	need	NOUN
ftr-423	1267	13	for	for	ADP
ftr-423	1267	14	structural	structural	ADJ
ftr-423	1267	15	arrangements	arrangement	NOUN
ftr-423	1267	16	that	that	PRON
ftr-423	1267	17	facilitate	facilitate	AUX
ftr-423	1267	18	caretaking	caretake	VERB
ftr-423	1267	19	.	.	PUNCT
ftr-423	1267	20	”220	”220	NOUN
ftr-423	1267	21	estate	estate	NOUN
ftr-423	1267	22	and	and	CCONJ
ftr-423	1267	23	gift	gift	NOUN
ftr-423	1267	24	tax	tax	NOUN
ftr-423	1267	25	reform	reform	NOUN
ftr-423	1267	26	admittedly	admittedly	ADV
ftr-423	1267	27	is	be	AUX
ftr-423	1267	28	not	not	PART
ftr-423	1267	29	at	at	ADP
ftr-423	1267	30	the	the	DET
ftr-423	1267	31	forefront	forefront	NOUN
ftr-423	1267	32	of	of	ADP
ftr-423	1267	33	the	the	DET
ftr-423	1267	34	feminist	feminist	ADJ
ftr-423	1267	35	agenda	agenda	NOUN
ftr-423	1267	36	.	.	PUNCT
ftr-423	1268	1	yet	yet	ADV
ftr-423	1268	2	applying	apply	VERB
ftr-423	1268	3	fineman	fineman	NOUN
ftr-423	1268	4	’s	’s	PART
ftr-423	1268	5	thesis	thesis	NOUN
ftr-423	1268	6	revisions	revision	NOUN
ftr-423	1268	7	to	to	ADP
ftr-423	1268	8	the	the	DET
ftr-423	1268	9	tax	tax	NOUN
ftr-423	1268	10	law	law	NOUN
ftr-423	1268	11	would	would	AUX
ftr-423	1268	12	be	be	AUX
ftr-423	1268	13	at	at	ADP
ftr-423	1268	14	the	the	DET
ftr-423	1268	15	forefront	forefront	NOUN
ftr-423	1268	16	of	of	ADP
ftr-423	1268	17	the	the	DET
ftr-423	1268	18	feminist	feminist	ADJ
ftr-423	1268	19	agenda	agenda	NOUN
ftr-423	1268	20	.	.	PUNCT
ftr-423	1269	1	the	the	DET
ftr-423	1269	2	tax	tax	NOUN
ftr-423	1269	3	law	law	NOUN
ftr-423	1269	4	can	can	AUX
ftr-423	1269	5	support	support	VERB
ftr-423	1269	6	and	and	CCONJ
ftr-423	1269	7	accommodate	accommodate	ADJ
ftr-423	1269	8	women	woman	NOUN
ftr-423	1269	9	’s	’s	PART
ftr-423	1269	10	care	care	NOUN
ftr-423	1269	11	-	-	PUNCT
ftr-423	1269	12	taking	take	VERB
ftr-423	1269	13	relationships	relationship	NOUN
ftr-423	1269	14	by	by	ADP
ftr-423	1269	15	extending	extend	VERB
ftr-423	1269	16	marital	marital	ADJ
ftr-423	1269	17	-	-	PUNCT
ftr-423	1269	18	type	type	NOUN
ftr-423	1269	19	transfer	transfer	NOUN
ftr-423	1269	20	tax	tax	NOUN
ftr-423	1269	21	benefits	benefit	NOUN
ftr-423	1269	22	to	to	ADP
ftr-423	1269	23	an	an	DET
ftr-423	1269	24	adult	adult	NOUN
ftr-423	1269	25	child	child	NOUN
ftr-423	1269	26	who	who	PRON
ftr-423	1269	27	provides	provide	VERB
ftr-423	1269	28	an	an	DET
ftr-423	1269	29	elderly	elderly	ADJ
ftr-423	1269	30	parent	parent	NOUN
ftr-423	1269	31	’s	’s	PART
ftr-423	1269	32	sole	sole	ADJ
ftr-423	1269	33	financial	financial	ADJ
ftr-423	1269	34	support	support	NOUN
ftr-423	1269	35	.	.	PUNCT
ftr-423	1270	1	tax	tax	NOUN
ftr-423	1270	2	breaks	break	NOUN
ftr-423	1270	3	for	for	ADP
ftr-423	1270	4	caregivers	caregiver	NOUN
ftr-423	1270	5	would	would	AUX
ftr-423	1270	6	lead	lead	VERB
ftr-423	1270	7	to	to	ADP
ftr-423	1270	8	lessened	lessened	ADJ
ftr-423	1270	9	economic	economic	ADJ
ftr-423	1270	10	dependency	dependency	NOUN
ftr-423	1270	11	.	.	PUNCT
ftr-423	1271	1	by	by	ADP
ftr-423	1271	2	way	way	NOUN
ftr-423	1271	3	of	of	ADP
ftr-423	1271	4	illustration	illustration	NOUN
ftr-423	1271	5	,	,	PUNCT
ftr-423	1271	6	assume	assume	VERB
ftr-423	1271	7	that	that	SCONJ
ftr-423	1271	8	adult	adult	NOUN
ftr-423	1271	9	child	child	NOUN
ftr-423	1271	10	from	from	ADP
ftr-423	1271	11	example	example	NOUN
ftr-423	1271	12	(	(	PUNCT
ftr-423	1271	13	d	d	NOUN
ftr-423	1271	14	)	)	PUNCT
ftr-423	1271	15	above	above	ADP
ftr-423	1271	16	predeceases	predecease	VERB
ftr-423	1271	17	her	her	PRON
ftr-423	1271	18	elderly	elderly	ADJ
ftr-423	1271	19	parent	parent	NOUN
ftr-423	1271	20	.	.	PUNCT
ftr-423	1272	1	if	if	SCONJ
ftr-423	1272	2	adult	adult	NOUN
ftr-423	1272	3	child	child	NOUN
ftr-423	1272	4	could	could	AUX
ftr-423	1272	5	make	make	VERB
ftr-423	1272	6	tax	tax	NOUN
ftr-423	1272	7	-	-	PUNCT
ftr-423	1272	8	free	free	ADJ
ftr-423	1272	9	transfers	transfer	NOUN
ftr-423	1272	10	at	at	ADP
ftr-423	1272	11	her	her	PRON
ftr-423	1272	12	death	death	NOUN
ftr-423	1272	13	to	to	ADP
ftr-423	1272	14	elderly	elderly	ADJ
ftr-423	1272	15	parent	parent	NOUN
ftr-423	1272	16	,	,	PUNCT
ftr-423	1272	17	adult	adult	NOUN
ftr-423	1272	18	child	child	NOUN
ftr-423	1272	19	’s	’s	PART
ftr-423	1272	20	full	full	ADJ
ftr-423	1272	21	estate	estate	NOUN
ftr-423	1272	22	will	will	AUX
ftr-423	1272	23	be	be	AUX
ftr-423	1272	24	available	available	ADJ
ftr-423	1272	25	to	to	PART
ftr-423	1272	26	support	support	VERB
ftr-423	1272	27	elderly	elderly	ADJ
ftr-423	1272	28	parent	parent	NOUN
ftr-423	1272	29	.	.	PUNCT
ftr-423	1273	1	the	the	DET
ftr-423	1273	2	more	more	ADJ
ftr-423	1273	3	assets	asset	NOUN
ftr-423	1273	4	that	that	PRON
ftr-423	1273	5	are	be	AUX
ftr-423	1273	6	available	available	ADJ
ftr-423	1273	7	to	to	ADP
ftr-423	1273	8	elderly	elderly	ADJ
ftr-423	1273	9	parent	parent	NOUN
ftr-423	1273	10	,	,	PUNCT
ftr-423	1273	11	the	the	PRON
ftr-423	1273	12	less	less	ADV
ftr-423	1273	13	likely	likely	ADJ
ftr-423	1273	14	that	that	SCONJ
ftr-423	1273	15	elderly	elderly	ADJ
ftr-423	1273	16	parent	parent	NOUN
ftr-423	1273	17	will	will	AUX
ftr-423	1273	18	become	become	VERB
ftr-423	1273	19	a	a	DET
ftr-423	1273	20	ward	ward	NOUN
ftr-423	1273	21	of	of	ADP
ftr-423	1273	22	the	the	DET
ftr-423	1273	23	state	state	NOUN
ftr-423	1273	24	.	.	PUNCT
ftr-423	1274	1	conversely	conversely	ADV
ftr-423	1274	2	,	,	PUNCT
ftr-423	1274	3	if	if	SCONJ
ftr-423	1274	4	adult	adult	NOUN
ftr-423	1274	5	child	child	NOUN
ftr-423	1274	6	’s	’s	PART
ftr-423	1274	7	estate	estate	NOUN
ftr-423	1274	8	is	be	AUX
ftr-423	1274	9	fully	fully	ADV
ftr-423	1274	10	taxable	taxable	ADJ
ftr-423	1274	11	,	,	PUNCT
ftr-423	1274	12	less	less	ADJ
ftr-423	1274	13	will	will	AUX
ftr-423	1274	14	be	be	AUX
ftr-423	1274	15	available	available	ADJ
ftr-423	1274	16	to	to	PART
ftr-423	1274	17	support	support	VERB
ftr-423	1274	18	elderly	elderly	ADJ
ftr-423	1274	19	parent	parent	NOUN
ftr-423	1274	20	.	.	PUNCT
ftr-423	1275	1	if	if	SCONJ
ftr-423	1275	2	adult	adult	NOUN
ftr-423	1275	3	child	child	NOUN
ftr-423	1275	4	’s	’s	PART
ftr-423	1275	5	estate	estate	NOUN
ftr-423	1275	6	,	,	PUNCT
ftr-423	1275	7	after	after	ADP
ftr-423	1275	8	payment	payment	NOUN
ftr-423	1275	9	of	of	ADP
ftr-423	1275	10	taxes	taxis	NOUN
ftr-423	1275	11	,	,	PUNCT
ftr-423	1275	12	is	be	AUX
ftr-423	1275	13	2004	2004	NUM
ftr-423	1275	14	one	one	NUM
ftr-423	1275	15	flesh	flesh	NOUN
ftr-423	1275	16	,	,	PUNCT
ftr-423	1275	17	two	two	NUM
ftr-423	1275	18	taxpayers	taxpayer	NOUN
ftr-423	1275	19	797	797	NUM
ftr-423	1275	20	221	221	NUM
ftr-423	1275	21	.	.	PUNCT
ftr-423	1276	1	the	the	DET
ftr-423	1276	2	term	term	NOUN
ftr-423	1276	3	“	"	PUNCT
ftr-423	1276	4	state	state	NOUN
ftr-423	1276	5	”	"	PUNCT
ftr-423	1276	6	refers	refer	VERB
ftr-423	1276	7	here	here	ADV
ftr-423	1276	8	to	to	ADP
ftr-423	1276	9	the	the	DET
ftr-423	1276	10	government	government	NOUN
ftr-423	1276	11	generally	generally	ADV
ftr-423	1276	12	.	.	PUNCT
ftr-423	1277	1	the	the	DET
ftr-423	1277	2	complex	complex	ADJ
ftr-423	1277	3	relationship	relationship	NOUN
ftr-423	1277	4	between	between	ADP
ftr-423	1277	5	wealth	wealth	NOUN
ftr-423	1277	6	transfer	transfer	NOUN
ftr-423	1277	7	tax	tax	NOUN
ftr-423	1277	8	revenue	revenue	NOUN
ftr-423	1277	9	and	and	CCONJ
ftr-423	1277	10	publicly	publicly	ADV
ftr-423	1277	11	-	-	PUNCT
ftr-423	1277	12	funded	fund	VERB
ftr-423	1277	13	support	support	NOUN
ftr-423	1277	14	for	for	ADP
ftr-423	1277	15	the	the	DET
ftr-423	1277	16	elderly	elderly	ADJ
ftr-423	1277	17	is	be	AUX
ftr-423	1277	18	beyond	beyond	ADP
ftr-423	1277	19	the	the	DET
ftr-423	1277	20	scope	scope	NOUN
ftr-423	1277	21	of	of	ADP
ftr-423	1277	22	this	this	DET
ftr-423	1277	23	discussion	discussion	NOUN
ftr-423	1277	24	.	.	PUNCT
ftr-423	1278	1	suffice	suffice	VERB
ftr-423	1278	2	to	to	PART
ftr-423	1278	3	say	say	VERB
ftr-423	1278	4	for	for	ADP
ftr-423	1278	5	purposes	purpose	NOUN
ftr-423	1278	6	of	of	ADP
ftr-423	1278	7	this	this	DET
ftr-423	1278	8	article	article	NOUN
ftr-423	1278	9	that	that	SCONJ
ftr-423	1278	10	if	if	SCONJ
ftr-423	1278	11	an	an	DET
ftr-423	1278	12	individual	individual	ADJ
ftr-423	1278	13	state	state	NOUN
ftr-423	1278	14	loses	lose	VERB
ftr-423	1278	15	significant	significant	ADJ
ftr-423	1278	16	tax	tax	NOUN
ftr-423	1278	17	revenue	revenue	NOUN
ftr-423	1278	18	on	on	ADP
ftr-423	1278	19	account	account	NOUN
ftr-423	1278	20	of	of	ADP
ftr-423	1278	21	the	the	DET
ftr-423	1278	22	phase	phase	NOUN
ftr-423	1278	23	-	-	PUNCT
ftr-423	1278	24	out	out	NOUN
ftr-423	1278	25	of	of	ADP
ftr-423	1278	26	the	the	DET
ftr-423	1278	27	state	state	NOUN
ftr-423	1278	28	death	death	NOUN
ftr-423	1278	29	tax	tax	NOUN
ftr-423	1278	30	credit	credit	NOUN
ftr-423	1278	31	,	,	PUNCT
ftr-423	1278	32	then	then	ADV
ftr-423	1278	33	that	that	DET
ftr-423	1278	34	state	state	NOUN
ftr-423	1278	35	’s	’s	PART
ftr-423	1278	36	funded	fund	VERB
ftr-423	1278	37	programs	program	NOUN
ftr-423	1278	38	for	for	ADP
ftr-423	1278	39	the	the	DET
ftr-423	1278	40	elderly	elderly	ADJ
ftr-423	1278	41	could	could	AUX
ftr-423	1278	42	be	be	AUX
ftr-423	1278	43	impacted	impact	VERB
ftr-423	1278	44	negatively	negatively	ADV
ftr-423	1278	45	.	.	PUNCT
ftr-423	1279	1	see	see	VERB
ftr-423	1279	2	generally	generally	ADV
ftr-423	1279	3	blattmachr	blattmachr	VERB
ftr-423	1279	4	&	&	CCONJ
ftr-423	1279	5	detzel	detzel	PROPN
ftr-423	1279	6	,	,	PUNCT
ftr-423	1279	7	supra	supra	PROPN
ftr-423	1279	8	note	note	NOUN
ftr-423	1279	9	116	116	NUM
ftr-423	1279	10	(	(	PUNCT
ftr-423	1279	11	discussion	discussion	NOUN
ftr-423	1279	12	of	of	ADP
ftr-423	1279	13	the	the	DET
ftr-423	1279	14	phase	phase	NOUN
ftr-423	1279	15	out	out	ADP
ftr-423	1279	16	of	of	ADP
ftr-423	1279	17	the	the	DET
ftr-423	1279	18	state	state	NOUN
ftr-423	1279	19	death	death	NOUN
ftr-423	1279	20	tax	tax	NOUN
ftr-423	1279	21	credit	credit	NOUN
ftr-423	1279	22	)	)	PUNCT
ftr-423	1279	23	.	.	PUNCT
ftr-423	1280	1	222	222	NUM
ftr-423	1280	2	.	.	PUNCT
ftr-423	1281	1	but	but	CCONJ
ftr-423	1281	2	see	see	VERB
ftr-423	1281	3	generally	generally	ADV
ftr-423	1281	4	joseph	joseph	PROPN
ftr-423	1281	5	m.	m.	PROPN
ftr-423	1281	6	dodge	dodge	PROPN
ftr-423	1281	7	,	,	PUNCT
ftr-423	1281	8	a	a	DET
ftr-423	1281	9	feminist	feminist	ADJ
ftr-423	1281	10	perspective	perspective	NOUN
ftr-423	1281	11	on	on	ADP
ftr-423	1281	12	the	the	DET
ftr-423	1281	13	qtip	qtip	PROPN
ftr-423	1281	14	trust	trust	NOUN
ftr-423	1281	15	and	and	CCONJ
ftr-423	1281	16	the	the	DET
ftr-423	1281	17	unlimited	unlimited	ADJ
ftr-423	1281	18	marital	marital	ADJ
ftr-423	1281	19	deduction	deduction	NOUN
ftr-423	1281	20	,	,	PUNCT
ftr-423	1281	21	76	76	NUM
ftr-423	1281	22	n.c	n.c	PROPN
ftr-423	1281	23	.	.	PROPN
ftr-423	1281	24	l.	l.	PROPN
ftr-423	1281	25	rev	rev	PROPN
ftr-423	1281	26	.	.	PROPN
ftr-423	1281	27	1729	1729	NUM
ftr-423	1281	28	,	,	PUNCT
ftr-423	1281	29	1729	1729	NUM
ftr-423	1281	30	(	(	PUNCT
ftr-423	1281	31	1998	1998	NUM
ftr-423	1281	32	)	)	PUNCT
ftr-423	1281	33	(	(	PUNCT
ftr-423	1281	34	suggesting	suggest	VERB
ftr-423	1281	35	that	that	SCONJ
ftr-423	1281	36	feminist	feminist	ADJ
ftr-423	1281	37	legal	legal	ADJ
ftr-423	1281	38	scholarship	scholarship	NOUN
ftr-423	1281	39	on	on	ADP
ftr-423	1281	40	the	the	DET
ftr-423	1281	41	estate	estate	NOUN
ftr-423	1281	42	and	and	CCONJ
ftr-423	1281	43	gift	gift	NOUN
ftr-423	1281	44	tax	tax	NOUN
ftr-423	1281	45	marital	marital	ADJ
ftr-423	1281	46	deduction	deduction	NOUN
ftr-423	1281	47	has	have	AUX
ftr-423	1281	48	failed	fail	VERB
ftr-423	1281	49	to	to	PART
ftr-423	1281	50	“	"	PUNCT
ftr-423	1281	51	come	come	VERB
ftr-423	1281	52	up	up	ADP
ftr-423	1281	53	with	with	ADP
ftr-423	1281	54	a	a	DET
ftr-423	1281	55	plausible	plausible	ADJ
ftr-423	1281	56	solution	solution	NOUN
ftr-423	1281	57	”	"	PUNCT
ftr-423	1281	58	to	to	ADP
ftr-423	1281	59	gender	gender	NOUN
ftr-423	1281	60	bias	bias	NOUN
ftr-423	1281	61	in	in	ADP
ftr-423	1281	62	the	the	DET
ftr-423	1281	63	code	code	NOUN
ftr-423	1281	64	)	)	PUNCT
ftr-423	1281	65	;	;	PUNCT
ftr-423	1281	66	lawrence	lawrence	PROPN
ftr-423	1281	67	zelenak	zelenak	PROPN
ftr-423	1281	68	,	,	PUNCT
ftr-423	1281	69	taking	take	VERB
ftr-423	1281	70	critica	critica	PROPN
ftr-423	1281	71	l	l	NOUN
ftr-423	1281	72	tax	tax	NOUN
ftr-423	1281	73	theory	theory	NOUN
ftr-423	1281	74	seriously	seriously	ADV
ftr-423	1281	75	,	,	PUNCT
ftr-423	1281	76	76	76	NUM
ftr-423	1281	77	n.c	n.c	PROPN
ftr-423	1281	78	.	.	PROPN
ftr-423	1281	79	l.	l.	PROPN
ftr-423	1281	80	rev	rev	PROPN
ftr-423	1281	81	.	.	PROPN
ftr-423	1281	82	1521	1521	NUM
ftr-423	1281	83	,	,	PUNCT
ftr-423	1281	84	1524	1524	NUM
ftr-423	1281	85	(	(	PUNCT
ftr-423	1281	86	1998	1998	NUM
ftr-423	1281	87	)	)	PUNCT
ftr-423	1281	88	(	(	PUNCT
ftr-423	1281	89	“	"	PUNCT
ftr-423	1281	90	the	the	DET
ftr-423	1281	91	most	most	ADV
ftr-423	1281	92	serious	serious	ADJ
ftr-423	1281	93	problem	problem	NOUN
ftr-423	1282	1	[	[	X
ftr-423	1282	2	with	with	ADP
ftr-423	1282	3	critical	critical	ADJ
ftr-423	1282	4	tax	tax	NOUN
ftr-423	1282	5	scholarship	scholarship	NOUN
ftr-423	1282	6	]	]	PUNCT
ftr-423	1282	7	is	be	AUX
ftr-423	1282	8	the	the	DET
ftr-423	1282	9	failure	failure	NOUN
ftr-423	1282	10	to	to	PART
ftr-423	1282	11	think	think	VERB
ftr-423	1282	12	through	through	ADP
ftr-423	1282	13	the	the	DET
ftr-423	1282	14	proposed	propose	VERB
ftr-423	1282	15	solutions	solution	NOUN
ftr-423	1282	16	with	with	ADP
ftr-423	1282	17	sufficient	sufficient	ADJ
ftr-423	1282	18	care	care	NOUN
ftr-423	1282	19	.	.	PUNCT
ftr-423	1282	20	”	"	PUNCT
ftr-423	1282	21	)	)	PUNCT
ftr-423	1282	22	.	.	PUNCT
ftr-423	1283	1	223	223	NUM
ftr-423	1283	2	.	.	PUNCT
ftr-423	1284	1	even	even	ADV
ftr-423	1284	2	in	in	ADP
ftr-423	1284	3	a	a	DET
ftr-423	1284	4	one	one	NUM
ftr-423	1284	5	flesh	flesh	NOUN
ftr-423	1284	6	,	,	PUNCT
ftr-423	1284	7	two	two	NUM
ftr-423	1284	8	taxpayer	taxpayer	NOUN
ftr-423	1284	9	system	system	NOUN
ftr-423	1284	10	,	,	PUNCT
ftr-423	1284	11	one	one	NUM
ftr-423	1284	12	spouse	spouse	NOUN
ftr-423	1284	13	could	could	AUX
ftr-423	1284	14	make	make	VERB
ftr-423	1284	15	gifts	gift	NOUN
ftr-423	1284	16	to	to	ADP
ftr-423	1284	17	the	the	DET
ftr-423	1284	18	other	other	ADJ
ftr-423	1284	19	under	under	ADP
ftr-423	1284	20	the	the	DET
ftr-423	1284	21	protection	protection	NOUN
ftr-423	1284	22	of	of	ADP
ftr-423	1284	23	the	the	DET
ftr-423	1284	24	annual	annual	ADJ
ftr-423	1284	25	exclusion	exclusion	NOUN
ftr-423	1284	26	.	.	PUNCT
ftr-423	1285	1	see	see	VERB
ftr-423	1285	2	irc	irc	PROPN
ftr-423	1285	3	§	§	PROPN
ftr-423	1285	4	2503(b	2503(b	NUM
ftr-423	1285	5	)	)	PUNCT
ftr-423	1285	6	.	.	PUNCT
ftr-423	1286	1	224	224	NUM
ftr-423	1286	2	.	.	PUNCT
ftr-423	1287	1	see	see	VERB
ftr-423	1287	2	,	,	PUNCT
ftr-423	1287	3	e.g.	e.g.	ADV
ftr-423	1287	4	,	,	PUNCT
ftr-423	1287	5	irc	irc	PROPN
ftr-423	1287	6	§	§	PROPN
ftr-423	1287	7	2010	2010	NUM
ftr-423	1287	8	.	.	PUNCT
ftr-423	1288	1	225	225	NUM
ftr-423	1288	2	.	.	PUNCT
ftr-423	1288	3	william	william	PROPN
ftr-423	1288	4	gates	gates	PROPN
ftr-423	1288	5	,	,	PUNCT
ftr-423	1288	6	sr	sr	PROPN
ftr-423	1288	7	.	.	PUNCT
ftr-423	1289	1	and	and	CCONJ
ftr-423	1289	2	chuck	chuck	PROPN
ftr-423	1289	3	collins	collins	PROPN
ftr-423	1289	4	believe	believe	VERB
ftr-423	1289	5	that	that	SCONJ
ftr-423	1289	6	wealth	wealth	NOUN
ftr-423	1289	7	in	in	ADP
ftr-423	1289	8	excess	excess	NOUN
ftr-423	1289	9	of	of	ADP
ftr-423	1289	10	$	$	SYM
ftr-423	1289	11	15	15	NUM
ftr-423	1289	12	million	million	NUM
ftr-423	1289	13	“	"	PUNCT
ftr-423	1289	14	has	have	AUX
ftr-423	1289	15	moved	move	VERB
ftr-423	1289	16	beyond	beyond	ADP
ftr-423	1289	17	the	the	DET
ftr-423	1289	18	point	point	NOUN
ftr-423	1289	19	of	of	ADP
ftr-423	1289	20	meeting	meet	VERB
ftr-423	1289	21	its	its	PRON
ftr-423	1289	22	needs	need	NOUN
ftr-423	1289	23	and	and	CCONJ
ftr-423	1289	24	aspirations	aspiration	NOUN
ftr-423	1289	25	of	of	ADP
ftr-423	1289	26	itself	itself	PRON
ftr-423	1289	27	and	and	CCONJ
ftr-423	1289	28	its	its	PRON
ftr-423	1289	29	heirs	heir	NOUN
ftr-423	1289	30	.	.	PUNCT
ftr-423	1289	31	”	"	PUNCT
ftr-423	1290	1	william	william	PROPN
ftr-423	1290	2	h.	h.	PROPN
ftr-423	1290	3	gates	gates	PROPN
ftr-423	1290	4	,	,	PUNCT
ftr-423	1290	5	sr	sr	PROPN
ftr-423	1290	6	.	.	PROPN
ftr-423	1290	7	&	&	CCONJ
ftr-423	1290	8	chuck	chuck	PROPN
ftr-423	1290	9	collins	collins	PROPN
ftr-423	1290	10	,	,	PUNCT
ftr-423	1290	11	wealth	wealth	NOUN
ftr-423	1290	12	and	and	CCONJ
ftr-423	1290	13	our	our	PRON
ftr-423	1290	14	commonwealth	commonwealth	NOUN
ftr-423	1290	15	:	:	PUNCT
ftr-423	1290	16	why	why	SCONJ
ftr-423	1290	17	america	america	PROPN
ftr-423	1290	18	should	should	AUX
ftr-423	1290	19	tax	tax	VERB
ftr-423	1290	20	accumulated	accumulate	VERB
ftr-423	1290	21	fortunes	fortune	NOUN
ftr-423	1290	22	17	17	NUM
ftr-423	1290	23	(	(	PUNCT
ftr-423	1290	24	beacon	beacon	NOUN
ftr-423	1290	25	press	press	NOUN
ftr-423	1290	26	2002	2002	NUM
ftr-423	1290	27	)	)	PUNCT
ftr-423	1290	28	.	.	PUNCT
ftr-423	1291	1	inadequate	inadequate	ADJ
ftr-423	1291	2	for	for	ADP
ftr-423	1291	3	elderly	elderly	ADJ
ftr-423	1291	4	parent	parent	NOUN
ftr-423	1291	5	’s	’s	PART
ftr-423	1291	6	care	care	NOUN
ftr-423	1291	7	,	,	PUNCT
ftr-423	1291	8	then	then	ADV
ftr-423	1291	9	elderly	elderly	ADJ
ftr-423	1291	10	parent	parent	NOUN
ftr-423	1291	11	will	will	AUX
ftr-423	1291	12	need	need	VERB
ftr-423	1291	13	support	support	NOUN
ftr-423	1291	14	from	from	ADP
ftr-423	1291	15	the	the	DET
ftr-423	1291	16	state	state	NOUN
ftr-423	1291	17	.	.	PUNCT
ftr-423	1292	1	elderly	elderly	ADJ
ftr-423	1292	2	parent	parent	NOUN
ftr-423	1292	3	’s	’s	PART
ftr-423	1292	4	care	care	NOUN
ftr-423	1292	5	may	may	AUX
ftr-423	1292	6	cost	cost	VERB
ftr-423	1292	7	the	the	DET
ftr-423	1292	8	state	state	NOUN
ftr-423	1292	9	more	more	ADJ
ftr-423	1292	10	than	than	ADP
ftr-423	1292	11	the	the	DET
ftr-423	1292	12	tax	tax	NOUN
ftr-423	1292	13	revenue	revenue	NOUN
ftr-423	1292	14	generated	generate	VERB
ftr-423	1292	15	by	by	ADP
ftr-423	1292	16	adult	adult	NOUN
ftr-423	1292	17	child	child	NOUN
ftr-423	1292	18	’s	’s	PART
ftr-423	1292	19	estate.221	estate.221	PRON
ftr-423	1292	20	even	even	ADV
ftr-423	1292	21	if	if	SCONJ
ftr-423	1292	22	the	the	DET
ftr-423	1292	23	cost	cost	NOUN
ftr-423	1292	24	of	of	ADP
ftr-423	1292	25	elderly	elderly	ADJ
ftr-423	1292	26	parent	parent	NOUN
ftr-423	1292	27	’s	’s	PART
ftr-423	1292	28	care	care	NOUN
ftr-423	1292	29	does	do	AUX
ftr-423	1292	30	not	not	PART
ftr-423	1292	31	exceed	exceed	VERB
ftr-423	1292	32	the	the	DET
ftr-423	1292	33	estate	estate	NOUN
ftr-423	1292	34	tax	tax	NOUN
ftr-423	1292	35	revenue	revenue	NOUN
ftr-423	1292	36	,	,	PUNCT
ftr-423	1292	37	the	the	DET
ftr-423	1292	38	state	state	NOUN
ftr-423	1292	39	could	could	AUX
ftr-423	1292	40	be	be	AUX
ftr-423	1292	41	in	in	ADP
ftr-423	1292	42	a	a	DET
ftr-423	1292	43	negative	negative	ADJ
ftr-423	1292	44	fiscal	fiscal	ADJ
ftr-423	1292	45	posture	posture	NOUN
ftr-423	1292	46	depending	depend	VERB
ftr-423	1292	47	on	on	ADP
ftr-423	1292	48	the	the	DET
ftr-423	1292	49	administrative	administrative	ADJ
ftr-423	1292	50	costs	cost	NOUN
ftr-423	1292	51	associated	associate	VERB
ftr-423	1292	52	with	with	ADP
ftr-423	1292	53	the	the	DET
ftr-423	1292	54	tax	tax	NOUN
ftr-423	1292	55	collection	collection	NOUN
ftr-423	1292	56	process	process	NOUN
ftr-423	1292	57	.	.	PUNCT
ftr-423	1293	1	iv	iv	X
ftr-423	1293	2	.	.	PUNCT
ftr-423	1294	1	the	the	DET
ftr-423	1294	2	one	one	NUM
ftr-423	1294	3	flesh	flesh	NOUN
ftr-423	1294	4	,	,	PUNCT
ftr-423	1294	5	two	two	NUM
ftr-423	1294	6	taxpayer	taxpayer	NOUN
ftr-423	1294	7	solution	solution	NOUN
ftr-423	1294	8	a.	a.	NOUN
ftr-423	1294	9	overview	overview	NOUN
ftr-423	1294	10	legislators	legislator	NOUN
ftr-423	1294	11	should	should	AUX
ftr-423	1294	12	revise	revise	VERB
ftr-423	1294	13	the	the	DET
ftr-423	1294	14	wealth	wealth	NOUN
ftr-423	1294	15	transfer	transfer	NOUN
ftr-423	1294	16	tax	tax	NOUN
ftr-423	1294	17	laws	law	NOUN
ftr-423	1294	18	to	to	PART
ftr-423	1294	19	implement	implement	VERB
ftr-423	1294	20	a	a	DET
ftr-423	1294	21	one	one	NUM
ftr-423	1294	22	flesh	flesh	NOUN
ftr-423	1294	23	,	,	PUNCT
ftr-423	1294	24	two	two	NUM
ftr-423	1294	25	taxpayer	taxpayer	NOUN
ftr-423	1294	26	rule	rule	NOUN
ftr-423	1294	27	for	for	ADP
ftr-423	1294	28	marital	marital	ADJ
ftr-423	1294	29	wealth	wealth	NOUN
ftr-423	1294	30	transfers.222	transfers.222	PROPN
ftr-423	1294	31	treating	treat	VERB
ftr-423	1294	32	husbands	husband	NOUN
ftr-423	1294	33	and	and	CCONJ
ftr-423	1294	34	wives	wife	NOUN
ftr-423	1294	35	as	as	SCONJ
ftr-423	1294	36	separate	separate	ADJ
ftr-423	1294	37	taxpayers	taxpayer	NOUN
ftr-423	1294	38	for	for	ADP
ftr-423	1294	39	estate	estate	NOUN
ftr-423	1294	40	and	and	CCONJ
ftr-423	1294	41	gift	gift	NOUN
ftr-423	1294	42	tax	tax	NOUN
ftr-423	1294	43	purposes	purpose	NOUN
ftr-423	1294	44	will	will	AUX
ftr-423	1294	45	make	make	VERB
ftr-423	1294	46	large	large	ADJ
ftr-423	1294	47	gratuitous	gratuitous	ADJ
ftr-423	1294	48	transfers	transfer	NOUN
ftr-423	1294	49	between	between	ADP
ftr-423	1294	50	spouses	spouse	NOUN
ftr-423	1294	51	fully	fully	ADV
ftr-423	1294	52	taxable.223	taxable.223	VERB
ftr-423	1294	53	no	no	ADV
ftr-423	1294	54	longer	long	ADV
ftr-423	1294	55	will	will	AUX
ftr-423	1294	56	estate	estate	VERB
ftr-423	1294	57	or	or	CCONJ
ftr-423	1294	58	gift	gift	NOUN
ftr-423	1294	59	tax	tax	NOUN
ftr-423	1294	60	treatment	treatment	NOUN
ftr-423	1294	61	depend	depend	VERB
ftr-423	1294	62	on	on	ADP
ftr-423	1294	63	the	the	DET
ftr-423	1294	64	relationship	relationship	NOUN
ftr-423	1294	65	between	between	ADP
ftr-423	1294	66	the	the	DET
ftr-423	1294	67	transferor	transferor	NOUN
ftr-423	1294	68	and	and	CCONJ
ftr-423	1294	69	transferee	transferee	NOUN
ftr-423	1294	70	.	.	PUNCT
ftr-423	1295	1	this	this	DET
ftr-423	1295	2	proposal	proposal	NOUN
ftr-423	1295	3	contemplates	contemplate	VERB
ftr-423	1295	4	some	some	DET
ftr-423	1295	5	adjustments	adjustment	NOUN
ftr-423	1295	6	to	to	ADP
ftr-423	1295	7	state	state	NOUN
ftr-423	1295	8	law	law	NOUN
ftr-423	1295	9	in	in	ADP
ftr-423	1295	10	order	order	NOUN
ftr-423	1295	11	to	to	PART
ftr-423	1295	12	minimize	minimize	VERB
ftr-423	1295	13	any	any	DET
ftr-423	1295	14	new	new	ADJ
ftr-423	1295	15	geographic	geographic	ADJ
ftr-423	1295	16	inequality	inequality	NOUN
ftr-423	1295	17	between	between	ADP
ftr-423	1295	18	spouses	spouse	NOUN
ftr-423	1295	19	in	in	ADP
ftr-423	1295	20	common	common	ADJ
ftr-423	1295	21	law	law	NOUN
ftr-423	1295	22	and	and	CCONJ
ftr-423	1295	23	community	community	NOUN
ftr-423	1295	24	property	property	NOUN
ftr-423	1295	25	jurisdictions	jurisdiction	NOUN
ftr-423	1295	26	.	.	PUNCT
ftr-423	1296	1	b.	b.	PROPN
ftr-423	1296	2	a	a	DET
ftr-423	1296	3	$	$	SYM
ftr-423	1296	4	10	10	NUM
ftr-423	1296	5	million	million	NUM
ftr-423	1296	6	exemption	exemption	NOUN
ftr-423	1296	7	from	from	ADP
ftr-423	1296	8	wealth	wealth	NOUN
ftr-423	1296	9	transfer	transfer	NOUN
ftr-423	1296	10	taxation	taxation	NOUN
ftr-423	1296	11	a	a	DET
ftr-423	1296	12	key	key	ADJ
ftr-423	1296	13	feature	feature	NOUN
ftr-423	1296	14	of	of	ADP
ftr-423	1296	15	the	the	DET
ftr-423	1296	16	proposed	propose	VERB
ftr-423	1296	17	one	one	NUM
ftr-423	1296	18	flesh	flesh	NOUN
ftr-423	1296	19	,	,	PUNCT
ftr-423	1296	20	two	two	NUM
ftr-423	1296	21	taxpayer	taxpayer	NOUN
ftr-423	1296	22	system	system	NOUN
ftr-423	1296	23	is	be	AUX
ftr-423	1296	24	a	a	DET
ftr-423	1296	25	significant	significant	ADJ
ftr-423	1296	26	increase	increase	NOUN
ftr-423	1296	27	in	in	ADP
ftr-423	1296	28	the	the	DET
ftr-423	1296	29	amount	amount	NOUN
ftr-423	1296	30	that	that	PRON
ftr-423	1296	31	any	any	DET
ftr-423	1296	32	taxpayer	taxpayer	NOUN
ftr-423	1296	33	may	may	AUX
ftr-423	1296	34	transfer	transfer	VERB
ftr-423	1296	35	free	free	ADJ
ftr-423	1296	36	from	from	ADP
ftr-423	1296	37	estate	estate	NOUN
ftr-423	1296	38	or	or	CCONJ
ftr-423	1296	39	gift	gift	NOUN
ftr-423	1296	40	tax.224	tax.224	NOUN
ftr-423	1296	41	this	this	DET
ftr-423	1296	42	exemption	exemption	NOUN
ftr-423	1296	43	should	should	AUX
ftr-423	1296	44	be	be	AUX
ftr-423	1296	45	high	high	ADJ
ftr-423	1296	46	enough	enough	ADV
ftr-423	1296	47	so	so	SCONJ
ftr-423	1296	48	that	that	SCONJ
ftr-423	1296	49	the	the	DET
ftr-423	1296	50	wealth	wealth	NOUN
ftr-423	1296	51	transfer	transfer	NOUN
ftr-423	1296	52	tax	tax	NOUN
ftr-423	1296	53	laws	law	NOUN
ftr-423	1296	54	will	will	AUX
ftr-423	1296	55	apply	apply	VERB
ftr-423	1296	56	to	to	ADP
ftr-423	1296	57	only	only	ADV
ftr-423	1296	58	a	a	DET
ftr-423	1296	59	small	small	ADJ
ftr-423	1296	60	minority	minority	NOUN
ftr-423	1296	61	of	of	ADP
ftr-423	1296	62	taxpayers	taxpayer	NOUN
ftr-423	1296	63	,	,	PUNCT
ftr-423	1296	64	but	but	CCONJ
ftr-423	1296	65	low	low	ADV
ftr-423	1296	66	enough	enough	ADV
ftr-423	1296	67	that	that	SCONJ
ftr-423	1296	68	taxpayers	taxpayer	NOUN
ftr-423	1296	69	can	can	AUX
ftr-423	1296	70	not	not	PART
ftr-423	1296	71	transfer	transfer	VERB
ftr-423	1296	72	excessive	excessive	ADJ
ftr-423	1296	73	wealth	wealth	NOUN
ftr-423	1296	74	without	without	ADP
ftr-423	1296	75	paying	pay	VERB
ftr-423	1296	76	tax	tax	NOUN
ftr-423	1296	77	.	.	PUNCT
ftr-423	1297	1	what	what	PRON
ftr-423	1297	2	constitutes	constitute	VERB
ftr-423	1297	3	“	"	PUNCT
ftr-423	1297	4	excessive	excessive	ADJ
ftr-423	1297	5	wealth	wealth	NOUN
ftr-423	1297	6	”	"	PUNCT
ftr-423	1297	7	necessarily	necessarily	ADV
ftr-423	1297	8	is	be	AUX
ftr-423	1297	9	a	a	DET
ftr-423	1297	10	subjective	subjective	ADJ
ftr-423	1297	11	determination.225	determination.225	NOUN
ftr-423	1297	12	what	what	PRON
ftr-423	1297	13	one	one	NUM
ftr-423	1297	14	taxpayer	taxpayer	NOUN
ftr-423	1297	15	may	may	AUX
ftr-423	1297	16	consider	consider	VERB
ftr-423	1297	17	minimally	minimally	ADV
ftr-423	1297	18	necessary	necessary	ADJ
ftr-423	1297	19	,	,	PUNCT
ftr-423	1298	1	another	another	DET
ftr-423	1298	2	798	798	NUM
ftr-423	1298	3	florida	florida	PROPN
ftr-423	1298	4	tax	tax	NOUN
ftr-423	1298	5	review	review	NOUN
ftr-423	1298	6	[	[	X
ftr-423	1298	7	vol	vol	NOUN
ftr-423	1298	8	.	.	PUNCT
ftr-423	1298	9	6:8	6:8	NUM
ftr-423	1298	10	226	226	NUM
ftr-423	1298	11	.	.	PUNCT
ftr-423	1299	1	see	see	VERB
ftr-423	1299	2	i	i	PRON
ftr-423	1299	3	d.	d.	PROPN
ftr-423	1299	4	227	227	NUM
ftr-423	1299	5	.	.	PUNCT
ftr-423	1300	1	see	see	VERB
ftr-423	1300	2	t	t	PROPN
ftr-423	1300	3	able	able	ADJ
ftr-423	1300	4	1	1	NUM
ftr-423	1300	5	,	,	PUNCT
ftr-423	1300	6	estate	estate	NOUN
ftr-423	1300	7	tax	tax	NOUN
ftr-423	1300	8	returns	return	NOUN
ftr-423	1300	9	filed	file	VERB
ftr-423	1300	10	in	in	ADP
ftr-423	1300	11	2002	2002	NUM
ftr-423	1300	12	:	:	PUNCT
ftr-423	1300	13	gross	gross	ADJ
ftr-423	1300	14	estate	estate	NOUN
ftr-423	1300	15	by	by	ADP
ftr-423	1300	16	type	type	NOUN
ftr-423	1300	17	of	of	ADP
ftr-423	1300	18	property	property	NOUN
ftr-423	1300	19	,	,	PUNCT
ftr-423	1300	20	deductions	deduction	NOUN
ftr-423	1300	21	,	,	PUNCT
ftr-423	1300	22	taxable	taxable	ADJ
ftr-423	1300	23	estate	estate	NOUN
ftr-423	1300	24	,	,	PUNCT
ftr-423	1300	25	estate	estate	NOUN
ftr-423	1300	26	tax	tax	NOUN
ftr-423	1300	27	and	and	CCONJ
ftr-423	1300	28	tax	tax	NOUN
ftr-423	1300	29	credits	credit	NOUN
ftr-423	1300	30	,	,	PUNCT
ftr-423	1300	31	by	by	ADP
ftr-423	1300	32	size	size	NOUN
ftr-423	1300	33	of	of	ADP
ftr-423	1300	34	gross	gross	ADJ
ftr-423	1300	35	estate	estate	NOUN
ftr-423	1300	36	,	,	PUNCT
ftr-423	1300	37	irs	irs	PROPN
ftr-423	1300	38	statistics	statistic	NOUN
ftr-423	1300	39	of	of	ADP
ftr-423	1300	40	income	income	NOUN
ftr-423	1300	41	division	division	NOUN
ftr-423	1300	42	,	,	PUNCT
ftr-423	1300	43	unpublished	unpublished	ADJ
ftr-423	1300	44	d	d	X
ftr-423	1300	45	ata	ata	INTJ
ftr-423	1300	46	(	(	PUNCT
ftr-423	1300	47	july	july	PROPN
ftr-423	1300	48	2004	2004	NUM
ftr-423	1300	49	)	)	PUNCT
ftr-423	1300	50	,	,	PUNCT
ftr-423	1300	51	available	available	ADJ
ftr-423	1300	52	at	at	ADP
ftr-423	1300	53	http://www.irs.gov/pub/irs-soi/02es01ge.pdf	http://www.irs.gov/pub/irs-soi/02es01ge.pdf	PROPN
ftr-423	1300	54	.	.	PUNCT
ftr-423	1301	1	the	the	DET
ftr-423	1301	2	one	one	NUM
ftr-423	1301	3	flesh	flesh	NOUN
ftr-423	1301	4	,	,	PUNCT
ftr-423	1301	5	two	two	NUM
ftr-423	1301	6	taxpayer	taxpayer	NOUN
ftr-423	1301	7	rule	rule	NOUN
ftr-423	1301	8	does	do	AUX
ftr-423	1301	9	not	not	PART
ftr-423	1301	10	contemplate	contemplate	VERB
ftr-423	1301	11	any	any	DET
ftr-423	1301	12	change	change	NOUN
ftr-423	1301	13	to	to	ADP
ftr-423	1301	14	the	the	DET
ftr-423	1301	15	tax	tax	NOUN
ftr-423	1301	16	rules	rule	NOUN
ftr-423	1301	17	applicable	applicable	ADJ
ftr-423	1301	18	to	to	ADP
ftr-423	1301	19	charitable	charitable	ADJ
ftr-423	1301	20	transfers	transfer	NOUN
ftr-423	1301	21	.	.	PUNCT
ftr-423	1302	1	see	see	VERB
ftr-423	1302	2	irc	irc	PROPN
ftr-423	1302	3	§	§	PROPN
ftr-423	1302	4	§	§	PROPN
ftr-423	1302	5	170(c	170(c	PROPN
ftr-423	1302	6	)	)	PUNCT
ftr-423	1302	7	,	,	PUNCT
ftr-423	1302	8	2055(c	2055(c	NUM
ftr-423	1302	9	)	)	PUNCT
ftr-423	1302	10	and	and	CCONJ
ftr-423	1302	11	2522(a	2522(a	NUM
ftr-423	1302	12	)	)	PUNCT
ftr-423	1302	13	.	.	PUNCT
ftr-423	1303	1	see	see	VERB
ftr-423	1303	2	also	also	ADV
ftr-423	1303	3	gates	gate	NOUN
ftr-423	1303	4	&	&	CCONJ
ftr-423	1303	5	collins	collins	PROPN
ftr-423	1303	6	,	,	PUNCT
ftr-423	1303	7	supra	supra	PROPN
ftr-423	1303	8	note	note	PROPN
ftr-423	1303	9	225	225	NUM
ftr-423	1303	10	,	,	PUNCT
ftr-423	1303	11	at	at	ADP
ftr-423	1303	12	17	17	NUM
ftr-423	1303	13	,	,	PUNCT
ftr-423	1303	14	and	and	CCONJ
ftr-423	1303	15	accompanying	accompany	VERB
ftr-423	1303	16	text	text	NOUN
ftr-423	1303	17	(	(	PUNCT
ftr-423	1303	18	“	"	PUNCT
ftr-423	1303	19	[	[	X
ftr-423	1303	20	t]he	t]he	ADV
ftr-423	1303	21	amassing	amass	VERB
ftr-423	1303	22	of	of	ADP
ftr-423	1303	23	great	great	ADJ
ftr-423	1303	24	wealth	wealth	NOUN
ftr-423	1303	25	,	,	PUNCT
ftr-423	1303	26	above	above	ADP
ftr-423	1303	27	a	a	DET
ftr-423	1303	28	certain	certain	ADJ
ftr-423	1303	29	point	point	NOUN
ftr-423	1303	30	,	,	PUNCT
ftr-423	1303	31	becomes	become	VERB
ftr-423	1303	32	an	an	DET
ftr-423	1303	33	accumulation	accumulation	NOUN
ftr-423	1303	34	of	of	ADP
ftr-423	1303	35	social	social	ADJ
ftr-423	1303	36	and	and	CCONJ
ftr-423	1303	37	political	political	ADJ
ftr-423	1303	38	power	power	NOUN
ftr-423	1303	39	.	.	PUNCT
ftr-423	1303	40	”	"	PUNCT
ftr-423	1303	41	)	)	PUNCT
ftr-423	1303	42	.	.	PUNCT
ftr-423	1304	1	228	228	NUM
ftr-423	1304	2	.	.	PUNCT
ftr-423	1305	1	see	see	VERB
ftr-423	1305	2	table	table	NOUN
ftr-423	1305	3	1	1	NUM
ftr-423	1305	4	,	,	PUNCT
ftr-423	1305	5	estate	estate	NOUN
ftr-423	1305	6	tax	tax	NOUN
ftr-423	1305	7	returns	return	NOUN
ftr-423	1305	8	filed	file	VERB
ftr-423	1305	9	in	in	ADP
ftr-423	1305	10	2002	2002	NUM
ftr-423	1305	11	:	:	PUNCT
ftr-423	1305	12	gross	gross	ADJ
ftr-423	1305	13	estate	estate	NOUN
ftr-423	1305	14	by	by	ADP
ftr-423	1305	15	type	type	NOUN
ftr-423	1305	16	of	of	ADP
ftr-423	1305	17	property	property	NOUN
ftr-423	1305	18	,	,	PUNCT
ftr-423	1305	19	deductions	deduction	NOUN
ftr-423	1305	20	,	,	PUNCT
ftr-423	1305	21	taxable	taxable	ADJ
ftr-423	1305	22	estate	estate	NOUN
ftr-423	1305	23	,	,	PUNCT
ftr-423	1305	24	estate	estate	NOUN
ftr-423	1305	25	t	t	NOUN
ftr-423	1305	26	ax	ax	NOUN
ftr-423	1305	27	and	and	CCONJ
ftr-423	1305	28	t	t	NOUN
ftr-423	1305	29	ax	ax	NOUN
ftr-423	1305	30	credits	credit	NOUN
ftr-423	1305	31	by	by	ADP
ftr-423	1305	32	size	size	NOUN
ftr-423	1305	33	of	of	ADP
ftr-423	1305	34	gross	gross	ADJ
ftr-423	1305	35	estate	estate	NOUN
ftr-423	1305	36	,	,	PUNCT
ftr-423	1305	37	supra	supra	PROPN
ftr-423	1305	38	note	note	NOUN
ftr-423	1305	39	227	227	NUM
ftr-423	1305	40	.	.	PUNCT
ftr-423	1305	41	229	229	NUM
ftr-423	1305	42	.	.	PUNCT
ftr-423	1306	1	i	i	PRON
ftr-423	1306	2	d.	d.	PROPN
ftr-423	1306	3	230	230	NUM
ftr-423	1306	4	.	.	PUNCT
ftr-423	1307	1	i	i	PRON
ftr-423	1307	2	d.	d.	PROPN
ftr-423	1307	3	231	231	NUM
ftr-423	1307	4	.	.	PUNCT
ftr-423	1308	1	during	during	ADP
ftr-423	1308	2	the	the	DET
ftr-423	1308	3	2000	2000	NUM
ftr-423	1308	4	presidential	presidential	ADJ
ftr-423	1308	5	campaign	campaign	NOUN
ftr-423	1308	6	,	,	PUNCT
ftr-423	1308	7	a	a	DET
ftr-423	1308	8	spokesman	spokesman	NOUN
ftr-423	1308	9	for	for	ADP
ftr-423	1308	10	george	george	PROPN
ftr-423	1308	11	w.	w.	PROPN
ftr-423	1308	12	bush	bush	PROPN
ftr-423	1308	13	said	say	VERB
ftr-423	1308	14	,	,	PUNCT
ftr-423	1308	15	“	"	PUNCT
ftr-423	1308	16	the	the	DET
ftr-423	1308	17	death	death	NOUN
ftr-423	1308	18	tax	tax	NOUN
ftr-423	1308	19	assaults	assault	NOUN
ftr-423	1308	20	families	family	NOUN
ftr-423	1308	21	,	,	PUNCT
ftr-423	1308	22	it	it	PRON
ftr-423	1308	23	creates	create	VERB
ftr-423	1308	24	a	a	DET
ftr-423	1308	25	disincentive	disincentive	NOUN
ftr-423	1308	26	for	for	ADP
ftr-423	1308	27	hard	hard	ADJ
ftr-423	1308	28	work	work	NOUN
ftr-423	1308	29	and	and	CCONJ
ftr-423	1308	30	savings	saving	NOUN
ftr-423	1308	31	and	and	CCONJ
ftr-423	1308	32	it	it	PRON
ftr-423	1308	33	is	be	AUX
ftr-423	1308	34	fundamentally	fundamentally	ADV
ftr-423	1308	35	unfair	unfair	ADJ
ftr-423	1308	36	and	and	CCONJ
ftr-423	1308	37	all	all	DET
ftr-423	1308	38	americans	american	NOUN
ftr-423	1308	39	should	should	AUX
ftr-423	1308	40	be	be	AUX
ftr-423	1308	41	concerned	concern	VERB
ftr-423	1308	42	about	about	ADP
ftr-423	1308	43	an	an	DET
ftr-423	1308	44	unfair	unfair	ADJ
ftr-423	1308	45	tax	tax	NOUN
ftr-423	1308	46	that	that	PRON
ftr-423	1308	47	penalizes	penalize	VERB
ftr-423	1308	48	families	family	NOUN
ftr-423	1308	49	that	that	PRON
ftr-423	1308	50	build	build	VERB
ftr-423	1308	51	a	a	DET
ftr-423	1308	52	business	business	NOUN
ftr-423	1308	53	or	or	CCONJ
ftr-423	1308	54	farm	farm	NOUN
ftr-423	1308	55	with	with	ADP
ftr-423	1308	56	all	all	DET
ftr-423	1308	57	their	their	PRON
ftr-423	1308	58	energies	energy	NOUN
ftr-423	1308	59	,	,	PUNCT
ftr-423	1308	60	efforts	effort	NOUN
ftr-423	1308	61	and	and	CCONJ
ftr-423	1308	62	savings	saving	NOUN
ftr-423	1308	63	.	.	PUNCT
ftr-423	1308	64	”	"	PUNCT
ftr-423	1309	1	matthew	matthew	PROPN
ftr-423	1309	2	i.	i.	PROPN
ftr-423	1309	3	pinzur	pinzur	PROPN
ftr-423	1309	4	,	,	PUNCT
ftr-423	1309	5	estate	estate	NOUN
ftr-423	1309	6	tax	tax	NOUN
ftr-423	1309	7	seldom	seldom	ADV
ftr-423	1309	8	an	an	DET
ftr-423	1309	9	issue	issue	NOUN
ftr-423	1309	10	for	for	ADP
ftr-423	1309	11	most	most	ADJ
ftr-423	1309	12	,	,	PUNCT
ftr-423	1309	13	fla	fla	PROPN
ftr-423	1309	14	.	.	PUNCT
ftr-423	1310	1	timesunion	timesunion	PROPN
ftr-423	1310	2	,	,	PUNCT
ftr-423	1310	3	sept	sept	PROPN
ftr-423	1310	4	.	.	PROPN
ftr-423	1310	5	20	20	NUM
ftr-423	1310	6	,	,	PUNCT
ftr-423	1310	7	2000	2000	NUM
ftr-423	1310	8	,	,	PUNCT
ftr-423	1310	9	at	at	ADP
ftr-423	1310	10	b1	b1	NOUN
ftr-423	1310	11	(	(	PUNCT
ftr-423	1310	12	quoting	quote	VERB
ftr-423	1310	13	tucker	tucker	PROPN
ftr-423	1310	14	eskew	eskew	PROPN
ftr-423	1310	15	)	)	PUNCT
ftr-423	1310	16	.	.	PUNCT
ftr-423	1311	1	232	232	X
ftr-423	1311	2	.	.	PUNCT
ftr-423	1311	3	glenn	glenn	PROPN
ftr-423	1311	4	kessler	kessler	PROPN
ftr-423	1311	5	,	,	PUNCT
ftr-423	1311	6	estate	estate	NOUN
ftr-423	1311	7	tax	tax	NOUN
ftr-423	1311	8	repeal	repeal	NOUN
ftr-423	1311	9	bill	bill	NOUN
ftr-423	1311	10	delivered	deliver	VERB
ftr-423	1311	11	;	;	PUNCT
ftr-423	1311	12	democrats	democrats	PROPN
ftr-423	1311	13	assail	assail	VERB
ftr-423	1311	14	gop	gop	PROPN
ftr-423	1311	15	measure	measure	NOUN
ftr-423	1311	16	as	as	ADP
ftr-423	1311	17	a	a	DET
ftr-423	1311	18	giveaway	giveaway	NOUN
ftr-423	1311	19	to	to	ADP
ftr-423	1311	20	the	the	DET
ftr-423	1311	21	rich	rich	ADJ
ftr-423	1311	22	,	,	PUNCT
ftr-423	1311	23	wash	wash	NOUN
ftr-423	1311	24	.	.	PUNCT
ftr-423	1312	1	post	post	NOUN
ftr-423	1312	2	,	,	PUNCT
ftr-423	1312	3	aug	aug	PROPN
ftr-423	1312	4	.	.	PROPN
ftr-423	1312	5	25	25	NUM
ftr-423	1312	6	,	,	PUNCT
ftr-423	1312	7	2000	2000	NUM
ftr-423	1312	8	,	,	PUNCT
ftr-423	1312	9	at	at	ADP
ftr-423	1312	10	a4	a4	NUM
ftr-423	1312	11	.	.	PUNCT
ftr-423	1313	1	may	may	AUX
ftr-423	1313	2	consider	consider	VERB
ftr-423	1313	3	luxurious	luxurious	ADJ
ftr-423	1313	4	.	.	PUNCT
ftr-423	1314	1	in	in	ADP
ftr-423	1314	2	any	any	DET
ftr-423	1314	3	case	case	NOUN
ftr-423	1314	4	,	,	PUNCT
ftr-423	1314	5	a	a	DET
ftr-423	1314	6	$	$	SYM
ftr-423	1314	7	10	10	NUM
ftr-423	1314	8	million	million	NUM
ftr-423	1314	9	wealth	wealth	NOUN
ftr-423	1314	10	transfer	transfer	NOUN
ftr-423	1314	11	tax	tax	NOUN
ftr-423	1314	12	exemption	exemption	NOUN
ftr-423	1314	13	would	would	AUX
ftr-423	1314	14	allow	allow	VERB
ftr-423	1314	15	almost	almost	ADV
ftr-423	1314	16	all	all	DET
ftr-423	1314	17	taxpayers	taxpayer	NOUN
ftr-423	1314	18	to	to	PART
ftr-423	1314	19	provide	provide	VERB
ftr-423	1314	20	very	very	ADV
ftr-423	1314	21	comfortably	comfortably	ADV
ftr-423	1314	22	for	for	ADP
ftr-423	1314	23	themselves	themselves	PRON
ftr-423	1314	24	and	and	CCONJ
ftr-423	1314	25	their	their	PRON
ftr-423	1314	26	families	family	NOUN
ftr-423	1314	27	.	.	PUNCT
ftr-423	1315	1	a	a	DET
ftr-423	1315	2	$	$	SYM
ftr-423	1315	3	10	10	NUM
ftr-423	1315	4	million	million	NUM
ftr-423	1315	5	wealth	wealth	NOUN
ftr-423	1315	6	transfer	transfer	NOUN
ftr-423	1315	7	tax	tax	NOUN
ftr-423	1315	8	exemption	exemption	NOUN
ftr-423	1315	9	would	would	AUX
ftr-423	1315	10	greatly	greatly	ADV
ftr-423	1315	11	simplify	simplify	VERB
ftr-423	1315	12	tax	tax	NOUN
ftr-423	1315	13	administration	administration	NOUN
ftr-423	1315	14	.	.	PUNCT
ftr-423	1316	1	with	with	SCONJ
ftr-423	1316	2	the	the	DET
ftr-423	1316	3	exclusion	exclusion	NOUN
ftr-423	1316	4	set	set	VERB
ftr-423	1316	5	at	at	ADP
ftr-423	1316	6	$	$	SYM
ftr-423	1316	7	10	10	NUM
ftr-423	1316	8	million	million	NUM
ftr-423	1316	9	,	,	PUNCT
ftr-423	1316	10	only	only	ADV
ftr-423	1316	11	the	the	DET
ftr-423	1316	12	wealthiest	wealthy	ADJ
ftr-423	1316	13	taxpayers226	taxpayers226	X
ftr-423	1316	14	will	will	AUX
ftr-423	1316	15	owe	owe	VERB
ftr-423	1316	16	tax	tax	NOUN
ftr-423	1316	17	on	on	ADP
ftr-423	1316	18	account	account	NOUN
ftr-423	1316	19	of	of	ADP
ftr-423	1316	20	gratuitous	gratuitous	ADJ
ftr-423	1316	21	transfers	transfer	NOUN
ftr-423	1316	22	made	make	VERB
ftr-423	1316	23	during	during	ADP
ftr-423	1316	24	life	life	NOUN
ftr-423	1316	25	or	or	CCONJ
ftr-423	1316	26	at	at	ADP
ftr-423	1316	27	death	death	NOUN
ftr-423	1316	28	.	.	PUNCT
ftr-423	1317	1	if	if	SCONJ
ftr-423	1317	2	such	such	DET
ftr-423	1317	3	an	an	DET
ftr-423	1317	4	exemption	exemption	NOUN
ftr-423	1317	5	had	have	AUX
ftr-423	1317	6	been	be	AUX
ftr-423	1317	7	in	in	ADP
ftr-423	1317	8	place	place	NOUN
ftr-423	1317	9	in	in	ADP
ftr-423	1317	10	2002	2002	NUM
ftr-423	1317	11	,	,	PUNCT
ftr-423	1317	12	the	the	DET
ftr-423	1317	13	internal	internal	ADJ
ftr-423	1317	14	revenue	revenue	NOUN
ftr-423	1317	15	service	service	NOUN
ftr-423	1317	16	would	would	AUX
ftr-423	1317	17	have	have	AUX
ftr-423	1317	18	received	receive	VERB
ftr-423	1317	19	far	far	ADV
ftr-423	1317	20	fewer	few	ADJ
ftr-423	1317	21	estate	estate	NOUN
ftr-423	1317	22	tax	tax	NOUN
ftr-423	1317	23	returns.227	returns.227	ADP
ftr-423	1317	24	the	the	DET
ftr-423	1317	25	internal	internal	ADJ
ftr-423	1317	26	revenue	revenue	NOUN
ftr-423	1317	27	service	service	NOUN
ftr-423	1317	28	estimates	estimate	VERB
ftr-423	1317	29	that	that	SCONJ
ftr-423	1317	30	of	of	ADP
ftr-423	1317	31	the	the	DET
ftr-423	1317	32	98,359	98,359	NUM
ftr-423	1317	33	estate	estate	NOUN
ftr-423	1317	34	tax	tax	NOUN
ftr-423	1317	35	returns	return	NOUN
ftr-423	1317	36	filed	file	VERB
ftr-423	1317	37	in	in	ADP
ftr-423	1317	38	2002	2002	NUM
ftr-423	1317	39	,	,	PUNCT
ftr-423	1317	40	only	only	ADV
ftr-423	1317	41	1.9	1.9	NUM
ftr-423	1317	42	%	%	NOUN
ftr-423	1317	43	came	come	VERB
ftr-423	1317	44	from	from	ADP
ftr-423	1317	45	gross	gross	ADJ
ftr-423	1317	46	estates	estate	NOUN
ftr-423	1317	47	valued	value	VERB
ftr-423	1317	48	at	at	ADP
ftr-423	1317	49	$	$	SYM
ftr-423	1317	50	10	10	NUM
ftr-423	1317	51	million	million	NUM
ftr-423	1317	52	or	or	CCONJ
ftr-423	1317	53	more.228	more.228	VERB
ftr-423	1317	54	approximately	approximately	ADV
ftr-423	1317	55	one	one	NUM
ftr-423	1317	56	-	-	PUNCT
ftr-423	1317	57	third	third	NOUN
ftr-423	1317	58	of	of	ADP
ftr-423	1317	59	those	those	DET
ftr-423	1317	60	gross	gross	ADJ
ftr-423	1317	61	estates	estate	NOUN
ftr-423	1317	62	valued	value	VERB
ftr-423	1317	63	at	at	ADP
ftr-423	1317	64	$	$	SYM
ftr-423	1317	65	10	10	NUM
ftr-423	1317	66	million	million	NUM
ftr-423	1317	67	or	or	CCONJ
ftr-423	1317	68	more	more	ADJ
ftr-423	1317	69	were	be	AUX
ftr-423	1317	70	non	non	ADJ
ftr-423	1317	71	-	-	ADJ
ftr-423	1317	72	taxable.229	taxable.229	ADP
ftr-423	1317	73	the	the	DET
ftr-423	1317	74	other	other	ADJ
ftr-423	1317	75	two	two	NUM
ftr-423	1317	76	-	-	PUNCT
ftr-423	1317	77	thirds	third	NOUN
ftr-423	1317	78	of	of	ADP
ftr-423	1317	79	the	the	DET
ftr-423	1317	80	estates	estate	NOUN
ftr-423	1317	81	contributed	contribute	VERB
ftr-423	1317	82	more	more	ADJ
ftr-423	1317	83	than	than	ADP
ftr-423	1317	84	36	36	NUM
ftr-423	1317	85	%	%	NOUN
ftr-423	1317	86	of	of	ADP
ftr-423	1317	87	the	the	DET
ftr-423	1317	88	total	total	ADJ
ftr-423	1317	89	estate	estate	NOUN
ftr-423	1317	90	tax	tax	NOUN
ftr-423	1317	91	revenue	revenue	NOUN
ftr-423	1317	92	for	for	ADP
ftr-423	1317	93	2002.230	2002.230	NUM
ftr-423	1317	94	in	in	ADP
ftr-423	1317	95	other	other	ADJ
ftr-423	1317	96	words	word	NOUN
ftr-423	1317	97	1.9	1.9	NUM
ftr-423	1317	98	%	%	NOUN
ftr-423	1317	99	of	of	ADP
ftr-423	1317	100	estates	estate	NOUN
ftr-423	1317	101	paid	pay	VERB
ftr-423	1317	102	36	36	NUM
ftr-423	1317	103	%	%	NOUN
ftr-423	1317	104	of	of	ADP
ftr-423	1317	105	the	the	DET
ftr-423	1317	106	estate	estate	NOUN
ftr-423	1317	107	taxes	taxis	NOUN
ftr-423	1317	108	.	.	PUNCT
ftr-423	1318	1	the	the	DET
ftr-423	1318	2	new	new	ADJ
ftr-423	1318	3	one	one	NUM
ftr-423	1318	4	flesh	flesh	NOUN
ftr-423	1318	5	,	,	PUNCT
ftr-423	1318	6	two	two	NUM
ftr-423	1318	7	taxpayer	taxpayer	NOUN
ftr-423	1318	8	proposal	proposal	NOUN
ftr-423	1318	9	addresses	address	NOUN
ftr-423	1318	10	,	,	PUNCT
ftr-423	1318	11	although	although	SCONJ
ftr-423	1318	12	partially	partially	ADV
ftr-423	1318	13	and	and	CCONJ
ftr-423	1318	14	incompletely	incompletely	ADV
ftr-423	1318	15	,	,	PUNCT
ftr-423	1318	16	the	the	DET
ftr-423	1318	17	claim	claim	NOUN
ftr-423	1318	18	by	by	ADP
ftr-423	1318	19	some	some	DET
ftr-423	1318	20	critics	critic	NOUN
ftr-423	1318	21	that	that	SCONJ
ftr-423	1318	22	the	the	DET
ftr-423	1318	23	wealth	wealth	NOUN
ftr-423	1318	24	transfer	transfer	NOUN
ftr-423	1318	25	tax	tax	NOUN
ftr-423	1318	26	penalizes	penalize	NOUN
ftr-423	1318	27	success.231	success.231	VERB
ftr-423	1318	28	these	these	DET
ftr-423	1318	29	critics	critic	NOUN
ftr-423	1318	30	especially	especially	ADV
ftr-423	1318	31	target	target	VERB
ftr-423	1318	32	the	the	DET
ftr-423	1318	33	estate	estate	NOUN
ftr-423	1318	34	tax	tax	NOUN
ftr-423	1318	35	:	:	PUNCT
ftr-423	1318	36	“	"	PUNCT
ftr-423	1318	37	the	the	DET
ftr-423	1318	38	threat	threat	NOUN
ftr-423	1318	39	of	of	ADP
ftr-423	1318	40	having	have	VERB
ftr-423	1318	41	a	a	DET
ftr-423	1318	42	tax	tax	NOUN
ftr-423	1318	43	like	like	ADP
ftr-423	1318	44	[	[	PUNCT
ftr-423	1318	45	estate	estate	NOUN
ftr-423	1318	46	tax	tax	NOUN
ftr-423	1318	47	]	]	PUNCT
ftr-423	1318	48	takes	take	VERB
ftr-423	1318	49	away	away	ADV
ftr-423	1318	50	all	all	DET
ftr-423	1318	51	incentive	incentive	NOUN
ftr-423	1318	52	of	of	ADP
ftr-423	1318	53	growing	grow	VERB
ftr-423	1318	54	your	your	PRON
ftr-423	1318	55	business	business	NOUN
ftr-423	1318	56	.	.	PUNCT
ftr-423	1319	1	”232	”232	PROPN
ftr-423	1320	1	in	in	ADP
ftr-423	1320	2	the	the	DET
ftr-423	1320	3	critics	critic	NOUN
ftr-423	1320	4	’	'	PUNCT
ftr-423	1320	5	view	view	VERB
ftr-423	1320	6	the	the	DET
ftr-423	1320	7	estate	estate	NOUN
ftr-423	1320	8	tax	tax	NOUN
ftr-423	1320	9	is	be	AUX
ftr-423	1320	10	“	"	PUNCT
ftr-423	1320	11	unfair	unfair	ADJ
ftr-423	1320	12	double	double	ADJ
ftr-423	1320	13	taxation	taxation	NOUN
ftr-423	1320	14	since	since	SCONJ
ftr-423	1320	15	taxpayers	taxpayer	NOUN
ftr-423	1320	16	are	be	AUX
ftr-423	1320	17	taxed	tax	VERB
ftr-423	1320	18	twice	twice	ADV
ftr-423	1320	19	–	–	PUNCT
ftr-423	1320	20	once	once	ADV
ftr-423	1320	21	when	when	SCONJ
ftr-423	1320	22	the	the	DET
ftr-423	1320	23	money	money	NOUN
ftr-423	1320	24	is	be	AUX
ftr-423	1320	25	earned	earn	VERB
ftr-423	1320	26	and	and	CCONJ
ftr-423	1320	27	again	again	ADV
ftr-423	1320	28	when	when	SCONJ
ftr-423	1320	29	you	you	PRON
ftr-423	1320	30	2004	2004	NUM
ftr-423	1320	31	one	one	NUM
ftr-423	1320	32	flesh	flesh	NOUN
ftr-423	1320	33	,	,	PUNCT
ftr-423	1320	34	two	two	NUM
ftr-423	1320	35	taxpayers	taxpayer	NOUN
ftr-423	1320	36	799	799	NUM
ftr-423	1320	37	233	233	NUM
ftr-423	1320	38	.	.	PUNCT
ftr-423	1321	1	advertisement	advertisement	NOUN
ftr-423	1321	2	,	,	PUNCT
ftr-423	1321	3	african	african	ADJ
ftr-423	1321	4	american	american	ADJ
ftr-423	1321	5	business	business	NOUN
ftr-423	1321	6	leaders	leader	NOUN
ftr-423	1321	7	call	call	VERB
ftr-423	1321	8	for	for	ADP
ftr-423	1321	9	an	an	DET
ftr-423	1321	10	end	end	NOUN
ftr-423	1321	11	to	to	ADP
ftr-423	1321	12	the	the	DET
ftr-423	1321	13	estate	estate	NOUN
ftr-423	1321	14	tax	tax	NOUN
ftr-423	1321	15	,	,	PUNCT
ftr-423	1321	16	n.y	n.y	PROPN
ftr-423	1321	17	.	.	PROPN
ftr-423	1321	18	times	times	PROPN
ftr-423	1321	19	,	,	PUNCT
ftr-423	1321	20	apr	apr	PROPN
ftr-423	1321	21	.	.	PROPN
ftr-423	1321	22	4	4	NUM
ftr-423	1321	23	,	,	PUNCT
ftr-423	1321	24	2001	2001	NUM
ftr-423	1321	25	,	,	PUNCT
ftr-423	1321	26	at	at	ADP
ftr-423	1321	27	c3	c3	PROPN
ftr-423	1321	28	.	.	PUNCT
ftr-423	1322	1	234	234	NUM
ftr-423	1322	2	.	.	PUNCT
ftr-423	1323	1	the	the	DET
ftr-423	1323	2	origins	origin	NOUN
ftr-423	1323	3	of	of	ADP
ftr-423	1323	4	the	the	DET
ftr-423	1323	5	phrase	phrase	NOUN
ftr-423	1323	6	“	"	PUNCT
ftr-423	1323	7	death	death	NOUN
ftr-423	1323	8	tax	tax	NOUN
ftr-423	1323	9	”	"	PUNCT
ftr-423	1323	10	are	be	AUX
ftr-423	1323	11	not	not	PART
ftr-423	1323	12	entirely	entirely	ADV
ftr-423	1323	13	clear	clear	ADJ
ftr-423	1323	14	:	:	PUNCT
ftr-423	1323	15	california	california	PROPN
ftr-423	1323	16	congressman	congressman	PROPN
ftr-423	1323	17	christopher	christopher	PROPN
ftr-423	1323	18	cox	cox	PROPN
ftr-423	1323	19	(	(	PUNCT
ftr-423	1323	20	r	r	PROPN
ftr-423	1323	21	-	-	PUNCT
ftr-423	1323	22	calif	calif	PROPN
ftr-423	1323	23	.	.	PUNCT
ftr-423	1323	24	)	)	PUNCT
ftr-423	1323	25	,	,	PUNCT
ftr-423	1323	26	a	a	DET
ftr-423	1323	27	lead	lead	ADJ
ftr-423	1323	28	sponsor	sponsor	NOUN
ftr-423	1323	29	of	of	ADP
ftr-423	1323	30	repeal	repeal	NOUN
ftr-423	1323	31	legislation	legislation	NOUN
ftr-423	1323	32	,	,	PUNCT
ftr-423	1323	33	notes	note	VERB
ftr-423	1323	34	that	that	SCONJ
ftr-423	1323	35	there	there	PRON
ftr-423	1323	36	were	be	VERB
ftr-423	1323	37	many	many	ADJ
ftr-423	1323	38	references	reference	NOUN
ftr-423	1323	39	to	to	ADP
ftr-423	1323	40	“	"	PUNCT
ftr-423	1323	41	death	death	NOUN
ftr-423	1323	42	taxes	taxis	NOUN
ftr-423	1323	43	”	"	PUNCT
ftr-423	1323	44	in	in	ADP
ftr-423	1323	45	professional	professional	ADJ
ftr-423	1323	46	tax	tax	NOUN
ftr-423	1323	47	journals	journal	NOUN
ftr-423	1323	48	dating	date	VERB
ftr-423	1323	49	back	back	ADV
ftr-423	1323	50	to	to	ADP
ftr-423	1323	51	the	the	DET
ftr-423	1323	52	1970s	1970	NOUN
ftr-423	1323	53	.	.	PUNCT
ftr-423	1324	1	californians	californian	NOUN
ftr-423	1324	2	,	,	PUNCT
ftr-423	1324	3	who	who	PRON
ftr-423	1324	4	repealed	repeal	VERB
ftr-423	1324	5	their	their	PRON
ftr-423	1324	6	state	state	NOUN
ftr-423	1324	7	inheritance	inheritance	NOUN
ftr-423	1324	8	tax	tax	NOUN
ftr-423	1324	9	in	in	ADP
ftr-423	1324	10	1982	1982	NUM
ftr-423	1324	11	,	,	PUNCT
ftr-423	1324	12	deployed	deploy	VERB
ftr-423	1324	13	the	the	DET
ftr-423	1324	14	“	"	PUNCT
ftr-423	1324	15	death	death	NOUN
ftr-423	1324	16	tax	tax	NOUN
ftr-423	1324	17	”	"	PUNCT
ftr-423	1324	18	phrase	phrase	NOUN
ftr-423	1324	19	throughout	throughout	ADP
ftr-423	1324	20	the	the	DET
ftr-423	1324	21	campaign	campaign	NOUN
ftr-423	1324	22	.	.	PUNCT
ftr-423	1325	1	president	president	PROPN
ftr-423	1325	2	reagan	reagan	PROPN
ftr-423	1325	3	first	first	ADV
ftr-423	1325	4	used	use	VERB
ftr-423	1325	5	the	the	DET
ftr-423	1325	6	term	term	NOUN
ftr-423	1325	7	in	in	ADP
ftr-423	1325	8	a	a	DET
ftr-423	1325	9	minnesota	minnesota	NOUN
ftr-423	1325	10	speech	speech	NOUN
ftr-423	1325	11	in	in	ADP
ftr-423	1325	12	1982	1982	NUM
ftr-423	1325	13	.	.	PUNCT
ftr-423	1326	1	gates	gates	PROPN
ftr-423	1326	2	&	&	CCONJ
ftr-423	1326	3	collins	collins	PROPN
ftr-423	1326	4	,	,	PUNCT
ftr-423	1326	5	supra	supra	PROPN
ftr-423	1326	6	note	note	PROPN
ftr-423	1326	7	225	225	NUM
ftr-423	1326	8	,	,	PUNCT
ftr-423	1326	9	at	at	ADP
ftr-423	1326	10	57	57	NUM
ftr-423	1326	11	(	(	PUNCT
ftr-423	1326	12	citations	citation	NOUN
ftr-423	1326	13	omitted	omit	VERB
ftr-423	1326	14	)	)	PUNCT
ftr-423	1326	15	.	.	PUNCT
ftr-423	1327	1	235	235	NUM
ftr-423	1327	2	.	.	PUNCT
ftr-423	1328	1	i	i	PRON
ftr-423	1328	2	d.	d.	PROPN
ftr-423	1328	3	at	at	ADP
ftr-423	1328	4	xi	xi	PROPN
ftr-423	1328	5	.	.	PROPN
ftr-423	1328	6	236	236	NUM
ftr-423	1328	7	.	.	PUNCT
ftr-423	1329	1	progressivity	progressivity	NOUN
ftr-423	1329	2	in	in	ADP
ftr-423	1329	3	taxation	taxation	NOUN
ftr-423	1329	4	generally	generally	ADV
ftr-423	1329	5	refers	refer	VERB
ftr-423	1329	6	to	to	ADP
ftr-423	1329	7	the	the	DET
ftr-423	1329	8	concept	concept	NOUN
ftr-423	1329	9	that	that	SCONJ
ftr-423	1329	10	those	those	PRON
ftr-423	1329	11	who	who	PRON
ftr-423	1329	12	are	be	AUX
ftr-423	1329	13	able	able	ADJ
ftr-423	1329	14	to	to	PART
ftr-423	1329	15	pay	pay	VERB
ftr-423	1329	16	more	more	ADJ
ftr-423	1329	17	should	should	NOUN
ftr-423	1329	18	.	.	PUNCT
ftr-423	1330	1	see	see	VERB
ftr-423	1330	2	,	,	PUNCT
ftr-423	1330	3	e.g.	e.g.	ADV
ftr-423	1330	4	,	,	PUNCT
ftr-423	1330	5	marvin	marvin	PROPN
ftr-423	1330	6	a.	a.	PROPN
ftr-423	1330	7	chirelstein	chirelstein	PROPN
ftr-423	1330	8	,	,	PUNCT
ftr-423	1330	9	federal	federal	ADJ
ftr-423	1330	10	income	income	NOUN
ftr-423	1330	11	taxation	taxation	NOUN
ftr-423	1330	12	4	4	NUM
ftr-423	1330	13	-	-	SYM
ftr-423	1330	14	5	5	NUM
ftr-423	1330	15	(	(	PUNCT
ftr-423	1330	16	9th	9th	ADJ
ftr-423	1330	17	ed	ed	NOUN
ftr-423	1330	18	.	.	PUNCT
ftr-423	1331	1	foundation	foundation	PROPN
ftr-423	1331	2	press	press	PROPN
ftr-423	1331	3	2002	2002	NUM
ftr-423	1331	4	)	)	PUNCT
ftr-423	1331	5	;	;	PUNCT
ftr-423	1331	6	posin	posin	PROPN
ftr-423	1331	7	&	&	CCONJ
ftr-423	1331	8	tobin	tobin	PROPN
ftr-423	1331	9	,	,	PUNCT
ftr-423	1331	10	supra	supra	PROPN
ftr-423	1331	11	note	note	PROPN
ftr-423	1331	12	32	32	NUM
ftr-423	1331	13	,	,	PUNCT
ftr-423	1331	14	at	at	ADP
ftr-423	1331	15	¶	¶	PROPN
ftr-423	1331	16	1.02	1.02	NUM
ftr-423	1331	17	(	(	PUNCT
ftr-423	1331	18	in	in	ADP
ftr-423	1331	19	a	a	DET
ftr-423	1331	20	progressive	progressive	ADJ
ftr-423	1331	21	income	income	NOUN
ftr-423	1331	22	tax	tax	NOUN
ftr-423	1331	23	system	system	NOUN
ftr-423	1331	24	,	,	PUNCT
ftr-423	1331	25	“	"	PUNCT
ftr-423	1331	26	the	the	DET
ftr-423	1331	27	higher	high	ADJ
ftr-423	1331	28	income	income	NOUN
ftr-423	1331	29	individual	individual	NOUN
ftr-423	1331	30	not	not	PART
ftr-423	1331	31	only	only	ADV
ftr-423	1331	32	pays	pay	VERB
ftr-423	1331	33	more	more	ADJ
ftr-423	1331	34	but	but	CCONJ
ftr-423	1331	35	pays	pay	VERB
ftr-423	1331	36	a	a	DET
ftr-423	1331	37	higher	high	ADJ
ftr-423	1331	38	percentage	percentage	NOUN
ftr-423	1331	39	of	of	ADP
ftr-423	1331	40	his	his	PRON
ftr-423	1331	41	income	income	NOUN
ftr-423	1331	42	in	in	ADP
ftr-423	1331	43	tax	tax	NOUN
ftr-423	1331	44	.	.	PUNCT
ftr-423	1332	1	the	the	DET
ftr-423	1332	2	effective	effective	ADJ
ftr-423	1332	3	rate	rate	NOUN
ftr-423	1332	4	is	be	AUX
ftr-423	1332	5	higher	high	ADJ
ftr-423	1332	6	on	on	ADP
ftr-423	1332	7	the	the	DET
ftr-423	1332	8	higher	high	ADJ
ftr-423	1332	9	income	income	NOUN
ftr-423	1332	10	individual	individual	NOUN
ftr-423	1332	11	.	.	PUNCT
ftr-423	1333	1	with	with	ADP
ftr-423	1333	2	a	a	DET
ftr-423	1333	3	progressive	progressive	ADJ
ftr-423	1333	4	system	system	NOUN
ftr-423	1333	5	,	,	PUNCT
ftr-423	1333	6	the	the	DET
ftr-423	1333	7	tax	tax	NOUN
ftr-423	1333	8	system	system	NOUN
ftr-423	1333	9	is	be	AUX
ftr-423	1333	10	serving	serve	VERB
ftr-423	1333	11	,	,	PUNCT
ftr-423	1333	12	to	to	ADP
ftr-423	1333	13	one	one	NUM
ftr-423	1333	14	degree	degree	NOUN
ftr-423	1333	15	or	or	CCONJ
ftr-423	1333	16	another	another	PRON
ftr-423	1333	17	,	,	PUNCT
ftr-423	1333	18	to	to	PART
ftr-423	1333	19	redistribute	redistribute	VERB
ftr-423	1333	20	the	the	DET
ftr-423	1333	21	wealth	wealth	NOUN
ftr-423	1333	22	.	.	PUNCT
ftr-423	1333	23	”	"	PUNCT
ftr-423	1333	24	)	)	PUNCT
ftr-423	1333	25	.	.	PUNCT
ftr-423	1334	1	237	237	NUM
ftr-423	1334	2	.	.	PUNCT
ftr-423	1335	1	i	i	PRON
ftr-423	1335	2	d.	d.	PROPN
ftr-423	1335	3	at	at	ADP
ftr-423	1335	4	xi	xi	PROPN
ftr-423	1335	5	.	.	PROPN
ftr-423	1336	1	238	238	NUM
ftr-423	1336	2	.	.	PUNCT
ftr-423	1337	1	see	see	VERB
ftr-423	1337	2	irc	irc	PROPN
ftr-423	1337	3	§	§	PROPN
ftr-423	1337	4	2057	2057	NUM
ftr-423	1337	5	.	.	PUNCT
ftr-423	1338	1	for	for	ADP
ftr-423	1338	2	simplicity	simplicity	NOUN
ftr-423	1338	3	purposes	purpose	NOUN
ftr-423	1338	4	,	,	PUNCT
ftr-423	1338	5	this	this	DET
ftr-423	1338	6	example	example	NOUN
ftr-423	1338	7	assumes	assume	VERB
ftr-423	1338	8	unrealistically	unrealistically	ADV
ftr-423	1338	9	that	that	SCONJ
ftr-423	1338	10	the	the	DET
ftr-423	1338	11	estate	estate	NOUN
ftr-423	1338	12	is	be	AUX
ftr-423	1338	13	not	not	PART
ftr-423	1338	14	eligible	eligible	ADJ
ftr-423	1338	15	for	for	ADP
ftr-423	1338	16	any	any	DET
ftr-423	1338	17	other	other	ADJ
ftr-423	1338	18	exemption	exemption	NOUN
ftr-423	1338	19	,	,	PUNCT
ftr-423	1338	20	deductions	deduction	NOUN
ftr-423	1338	21	or	or	CCONJ
ftr-423	1338	22	credits	credit	NOUN
ftr-423	1338	23	.	.	PUNCT
ftr-423	1339	1	[	[	X
ftr-423	1339	2	sic	sic	ADJ
ftr-423	1339	3	]	]	X
ftr-423	1339	4	die	die	NOUN
ftr-423	1339	5	.	.	PUNCT
ftr-423	1340	1	”233	”233	NOUN
ftr-423	1340	2	the	the	DET
ftr-423	1340	3	so	so	ADV
ftr-423	1340	4	-	-	PUNCT
ftr-423	1340	5	called	call	VERB
ftr-423	1340	6	“	"	PUNCT
ftr-423	1340	7	death	death	NOUN
ftr-423	1340	8	tax”234	tax”234	NOUN
ftr-423	1340	9	represents	represent	VERB
ftr-423	1340	10	to	to	ADP
ftr-423	1340	11	opponents	opponent	NOUN
ftr-423	1340	12	of	of	ADP
ftr-423	1340	13	the	the	DET
ftr-423	1340	14	estate	estate	NOUN
ftr-423	1340	15	tax	tax	NOUN
ftr-423	1340	16	the	the	DET
ftr-423	1340	17	worst	bad	ADJ
ftr-423	1340	18	possible	possible	ADJ
ftr-423	1340	19	overreaching	overreaching	NOUN
ftr-423	1340	20	by	by	ADP
ftr-423	1340	21	the	the	DET
ftr-423	1340	22	federal	federal	ADJ
ftr-423	1340	23	government	government	NOUN
ftr-423	1340	24	.	.	PUNCT
ftr-423	1341	1	the	the	DET
ftr-423	1341	2	imposition	imposition	NOUN
ftr-423	1341	3	of	of	ADP
ftr-423	1341	4	a	a	DET
ftr-423	1341	5	tax	tax	NOUN
ftr-423	1341	6	on	on	ADP
ftr-423	1341	7	transfers	transfer	NOUN
ftr-423	1341	8	in	in	ADP
ftr-423	1341	9	excess	excess	NOUN
ftr-423	1341	10	of	of	ADP
ftr-423	1341	11	$	$	SYM
ftr-423	1341	12	10	10	NUM
ftr-423	1341	13	million	million	NUM
ftr-423	1341	14	will	will	AUX
ftr-423	1341	15	make	make	VERB
ftr-423	1341	16	the	the	DET
ftr-423	1341	17	one	one	NUM
ftr-423	1341	18	flesh	flesh	NOUN
ftr-423	1341	19	,	,	PUNCT
ftr-423	1341	20	two	two	NUM
ftr-423	1341	21	taxpayer	taxpayer	NOUN
ftr-423	1341	22	system	system	NOUN
ftr-423	1341	23	unacceptable	unacceptable	ADJ
ftr-423	1341	24	to	to	ADP
ftr-423	1341	25	advocates	advocate	NOUN
ftr-423	1341	26	of	of	ADP
ftr-423	1341	27	complete	complete	ADJ
ftr-423	1341	28	repeal	repeal	NOUN
ftr-423	1341	29	of	of	ADP
ftr-423	1341	30	the	the	DET
ftr-423	1341	31	estate	estate	NOUN
ftr-423	1341	32	tax	tax	NOUN
ftr-423	1341	33	.	.	PUNCT
ftr-423	1342	1	the	the	DET
ftr-423	1342	2	present	present	ADJ
ftr-423	1342	3	proposal	proposal	NOUN
ftr-423	1342	4	insists	insist	VERB
ftr-423	1342	5	on	on	ADP
ftr-423	1342	6	taxation	taxation	NOUN
ftr-423	1342	7	of	of	ADP
ftr-423	1342	8	the	the	DET
ftr-423	1342	9	wealthiest	wealthy	ADJ
ftr-423	1342	10	taxpayers	taxpayer	NOUN
ftr-423	1342	11	on	on	ADP
ftr-423	1342	12	philosophical	philosophical	ADJ
ftr-423	1342	13	grounds	ground	NOUN
ftr-423	1342	14	:	:	PUNCT
ftr-423	1342	15	americans	americans	PROPN
ftr-423	1342	16	who	who	PRON
ftr-423	1342	17	possess	possess	VERB
ftr-423	1342	18	great	great	ADJ
ftr-423	1342	19	wealth	wealth	NOUN
ftr-423	1342	20	have	have	VERB
ftr-423	1342	21	a	a	DET
ftr-423	1342	22	special	special	ADJ
ftr-423	1342	23	obligation	obligation	NOUN
ftr-423	1342	24	to	to	PART
ftr-423	1342	25	pay	pay	VERB
ftr-423	1342	26	back	back	ADP
ftr-423	1342	27	a	a	DET
ftr-423	1342	28	debt	debt	NOUN
ftr-423	1342	29	to	to	ADP
ftr-423	1342	30	society	society	NOUN
ftr-423	1342	31	.	.	PUNCT
ftr-423	1343	1	we	we	PRON
ftr-423	1343	2	live	live	VERB
ftr-423	1343	3	in	in	ADP
ftr-423	1343	4	a	a	DET
ftr-423	1343	5	society	society	NOUN
ftr-423	1343	6	that	that	PRON
ftr-423	1343	7	has	have	AUX
ftr-423	1343	8	enabled	enable	VERB
ftr-423	1343	9	a	a	DET
ftr-423	1343	10	wide	wide	ADJ
ftr-423	1343	11	variety	variety	NOUN
ftr-423	1343	12	of	of	ADP
ftr-423	1343	13	people	people	NOUN
ftr-423	1343	14	to	to	PART
ftr-423	1343	15	attain	attain	VERB
ftr-423	1343	16	wealth	wealth	NOUN
ftr-423	1343	17	and	and	CCONJ
ftr-423	1343	18	comfort	comfort	NOUN
ftr-423	1343	19	.	.	PUNCT
ftr-423	1344	1	and	and	CCONJ
ftr-423	1344	2	those	those	PRON
ftr-423	1344	3	who	who	PRON
ftr-423	1344	4	accumulate	accumulate	VERB
ftr-423	1344	5	great	great	ADJ
ftr-423	1344	6	wealth	wealth	NOUN
ftr-423	1344	7	–	–	PUNCT
ftr-423	1344	8	$	$	SYM
ftr-423	1344	9	10	10	NUM
ftr-423	1344	10	million	million	NUM
ftr-423	1344	11	,	,	PUNCT
ftr-423	1344	12	$	$	SYM
ftr-423	1344	13	50	50	NUM
ftr-423	1344	14	million	million	NUM
ftr-423	1344	15	,	,	PUNCT
ftr-423	1344	16	$	$	SYM
ftr-423	1344	17	500	500	NUM
ftr-423	1344	18	million	million	NUM
ftr-423	1344	19	,	,	PUNCT
ftr-423	1344	20	and	and	CCONJ
ftr-423	1344	21	more	more	ADJ
ftr-423	1344	22	–	–	PUNCT
ftr-423	1344	23	are	be	AUX
ftr-423	1344	24	people	people	NOUN
ftr-423	1344	25	who	who	PRON
ftr-423	1344	26	have	have	AUX
ftr-423	1344	27	benefitted	benefit	VERB
ftr-423	1344	28	disproportionately	disproportionately	ADV
ftr-423	1344	29	from	from	ADP
ftr-423	1344	30	the	the	DET
ftr-423	1344	31	system	system	NOUN
ftr-423	1344	32	of	of	ADP
ftr-423	1344	33	public	public	ADJ
ftr-423	1344	34	investment	investment	NOUN
ftr-423	1344	35	that	that	PRON
ftr-423	1344	36	we	we	PRON
ftr-423	1344	37	together	together	ADV
ftr-423	1344	38	,	,	PUNCT
ftr-423	1344	39	as	as	SCONJ
ftr-423	1344	40	taxpayers	taxpayer	NOUN
ftr-423	1344	41	and	and	CCONJ
ftr-423	1344	42	givers	giver	NOUN
ftr-423	1344	43	to	to	ADP
ftr-423	1344	44	charity	charity	NOUN
ftr-423	1344	45	,	,	PUNCT
ftr-423	1344	46	have	have	AUX
ftr-423	1344	47	put	put	VERB
ftr-423	1344	48	in	in	ADP
ftr-423	1344	49	place	place	NOUN
ftr-423	1344	50	in	in	ADP
ftr-423	1344	51	our	our	PRON
ftr-423	1344	52	society.235	society.235	NOUN
ftr-423	1344	53	the	the	DET
ftr-423	1344	54	one	one	NUM
ftr-423	1344	55	flesh	flesh	NOUN
ftr-423	1344	56	,	,	PUNCT
ftr-423	1344	57	two	two	NUM
ftr-423	1344	58	taxpayer	taxpayer	NOUN
ftr-423	1344	59	system	system	NOUN
ftr-423	1344	60	embraces	embrace	VERB
ftr-423	1344	61	the	the	DET
ftr-423	1344	62	notion	notion	NOUN
ftr-423	1344	63	that	that	SCONJ
ftr-423	1344	64	progressive236	progressive236	ADJ
ftr-423	1344	65	wealth	wealth	NOUN
ftr-423	1344	66	transfer	transfer	NOUN
ftr-423	1344	67	tax	tax	NOUN
ftr-423	1344	68	is	be	AUX
ftr-423	1344	69	an	an	DET
ftr-423	1344	70	appropriate	appropriate	ADJ
ftr-423	1344	71	price	price	NOUN
ftr-423	1344	72	for	for	ADP
ftr-423	1344	73	“	"	PUNCT
ftr-423	1344	74	a	a	DET
ftr-423	1344	75	society	society	NOUN
ftr-423	1344	76	enhanced	enhance	VERB
ftr-423	1344	77	by	by	ADP
ftr-423	1344	78	public	public	ADJ
ftr-423	1344	79	investments	investment	NOUN
ftr-423	1344	80	that	that	PRON
ftr-423	1344	81	have	have	AUX
ftr-423	1344	82	been	be	AUX
ftr-423	1344	83	made	make	VERB
ftr-423	1344	84	over	over	ADP
ftr-423	1344	85	the	the	DET
ftr-423	1344	86	centuries	century	NOUN
ftr-423	1344	87	.	.	PUNCT
ftr-423	1345	1	”237	”237	PROPN
ftr-423	1346	1	c.	c.	PROPN
ftr-423	1346	2	increased	increase	VERB
ftr-423	1346	3	tax	tax	NOUN
ftr-423	1346	4	revenue	revenue	NOUN
ftr-423	1346	5	eliminating	eliminate	VERB
ftr-423	1346	6	the	the	DET
ftr-423	1346	7	marital	marital	ADJ
ftr-423	1346	8	deduction	deduction	NOUN
ftr-423	1346	9	and	and	CCONJ
ftr-423	1346	10	increasing	increase	VERB
ftr-423	1346	11	the	the	DET
ftr-423	1346	12	applicable	applicable	ADJ
ftr-423	1346	13	exclusion	exclusion	NOUN
ftr-423	1346	14	amount	amount	NOUN
ftr-423	1346	15	to	to	ADP
ftr-423	1346	16	$	$	SYM
ftr-423	1346	17	10	10	NUM
ftr-423	1346	18	million	million	NUM
ftr-423	1346	19	necessarily	necessarily	ADV
ftr-423	1346	20	will	will	AUX
ftr-423	1346	21	impact	impact	VERB
ftr-423	1346	22	federal	federal	ADJ
ftr-423	1346	23	revenue	revenue	NOUN
ftr-423	1346	24	.	.	PUNCT
ftr-423	1347	1	that	that	DET
ftr-423	1347	2	impact	impact	NOUN
ftr-423	1347	3	should	should	AUX
ftr-423	1347	4	be	be	AUX
ftr-423	1347	5	determined	determine	VERB
ftr-423	1347	6	with	with	ADP
ftr-423	1347	7	greater	great	ADJ
ftr-423	1347	8	precision	precision	NOUN
ftr-423	1347	9	than	than	SCONJ
ftr-423	1347	10	is	be	AUX
ftr-423	1347	11	possible	possible	ADJ
ftr-423	1347	12	here	here	ADV
ftr-423	1347	13	.	.	PUNCT
ftr-423	1348	1	it	it	PRON
ftr-423	1348	2	would	would	AUX
ftr-423	1348	3	appear	appear	VERB
ftr-423	1348	4	,	,	PUNCT
ftr-423	1348	5	however	however	ADV
ftr-423	1348	6	,	,	PUNCT
ftr-423	1348	7	that	that	SCONJ
ftr-423	1348	8	the	the	DET
ftr-423	1348	9	one	one	NUM
ftr-423	1348	10	flesh	flesh	NOUN
ftr-423	1348	11	,	,	PUNCT
ftr-423	1348	12	two	two	NUM
ftr-423	1348	13	taxpayer	taxpayer	NOUN
ftr-423	1348	14	system	system	NOUN
ftr-423	1348	15	will	will	AUX
ftr-423	1348	16	increase	increase	VERB
ftr-423	1348	17	tax	tax	NOUN
ftr-423	1348	18	revenue	revenue	NOUN
ftr-423	1348	19	.	.	PUNCT
ftr-423	1349	1	consider	consider	VERB
ftr-423	1349	2	the	the	DET
ftr-423	1349	3	example	example	NOUN
ftr-423	1349	4	of	of	ADP
ftr-423	1349	5	a	a	DET
ftr-423	1349	6	$	$	SYM
ftr-423	1349	7	100	100	NUM
ftr-423	1349	8	million	million	NUM
ftr-423	1349	9	estate	estate	NOUN
ftr-423	1349	10	that	that	PRON
ftr-423	1349	11	qualifies	qualify	VERB
ftr-423	1349	12	for	for	ADP
ftr-423	1349	13	the	the	DET
ftr-423	1349	14	full	full	ADJ
ftr-423	1349	15	marital	marital	ADJ
ftr-423	1349	16	deduction	deduction	NOUN
ftr-423	1349	17	under	under	ADP
ftr-423	1349	18	the	the	DET
ftr-423	1349	19	existing	exist	VERB
ftr-423	1349	20	estate	estate	NOUN
ftr-423	1349	21	tax	tax	NOUN
ftr-423	1349	22	rules.238	rules.238	NOUN
ftr-423	1349	23	the	the	DET
ftr-423	1349	24	entire	entire	ADJ
ftr-423	1349	25	estate	estate	NOUN
ftr-423	1349	26	of	of	ADP
ftr-423	1349	27	800	800	NUM
ftr-423	1349	28	florida	florida	PROPN
ftr-423	1349	29	tax	tax	NOUN
ftr-423	1349	30	review	review	NOUN
ftr-423	1350	1	[	[	X
ftr-423	1350	2	vol	vol	NOUN
ftr-423	1350	3	.	.	PUNCT
ftr-423	1350	4	6:8	6:8	NUM
ftr-423	1350	5	239	239	NUM
ftr-423	1350	6	.	.	PUNCT
ftr-423	1351	1	maudie	maudie	PROPN
ftr-423	1351	2	celia	celia	PROPN
ftr-423	1351	3	hopkins	hopkins	PROPN
ftr-423	1351	4	,	,	PUNCT
ftr-423	1351	5	age	age	NOUN
ftr-423	1351	6	89	89	NUM
ftr-423	1351	7	,	,	PUNCT
ftr-423	1351	8	has	have	AUX
ftr-423	1351	9	outlived	outlive	VERB
ftr-423	1351	10	her	her	PRON
ftr-423	1351	11	husband	husband	NOUN
ftr-423	1351	12	by	by	ADP
ftr-423	1351	13	70	70	NUM
ftr-423	1351	14	years	year	NOUN
ftr-423	1351	15	.	.	PUNCT
ftr-423	1352	1	ms	ms	PROPN
ftr-423	1352	2	.	.	PROPN
ftr-423	1352	3	hopkins	hopkins	PROPN
ftr-423	1352	4	is	be	AUX
ftr-423	1352	5	believed	believe	VERB
ftr-423	1352	6	to	to	PART
ftr-423	1352	7	be	be	AUX
ftr-423	1352	8	the	the	DET
ftr-423	1352	9	oldest	old	ADJ
ftr-423	1352	10	living	live	VERB
ftr-423	1352	11	widow	widow	NOUN
ftr-423	1352	12	of	of	ADP
ftr-423	1352	13	a	a	DET
ftr-423	1352	14	confederate	confederate	ADJ
ftr-423	1352	15	soldier	soldier	NOUN
ftr-423	1352	16	who	who	PRON
ftr-423	1352	17	served	serve	VERB
ftr-423	1352	18	in	in	ADP
ftr-423	1352	19	the	the	DET
ftr-423	1352	20	united	united	PROPN
ftr-423	1352	21	states	states	PROPN
ftr-423	1352	22	civil	civil	ADJ
ftr-423	1352	23	war	war	NOUN
ftr-423	1352	24	.	.	PUNCT
ftr-423	1353	1	see	see	VERB
ftr-423	1353	2	melissa	melissa	PROPN
ftr-423	1353	3	nelson	nelson	PROPN
ftr-423	1353	4	,	,	PUNCT
ftr-423	1353	5	civil	civil	ADJ
ftr-423	1353	6	war	war	NOUN
ftr-423	1353	7	widow	widow	NOUN
ftr-423	1353	8	provides	provide	VERB
ftr-423	1353	9	link	link	NOUN
ftr-423	1353	10	to	to	ADP
ftr-423	1353	11	history	history	NOUN
ftr-423	1353	12	,	,	PUNCT
ftr-423	1353	13	monterey	monterey	PROPN
ftr-423	1353	14	county	county	PROPN
ftr-423	1353	15	(	(	PUNCT
ftr-423	1353	16	ark	ark	PROPN
ftr-423	1353	17	.	.	PROPN
ftr-423	1353	18	)	)	PUNCT
ftr-423	1354	1	herald	herald	PROPN
ftr-423	1354	2	,	,	PUNCT
ftr-423	1354	3	june	june	PROPN
ftr-423	1354	4	20	20	NUM
ftr-423	1354	5	,	,	PUNCT
ftr-423	1354	6	2004	2004	NUM
ftr-423	1354	7	,	,	PUNCT
ftr-423	1354	8	at	at	ADP
ftr-423	1354	9	a17	a17	PROPN
ftr-423	1354	10	.	.	PUNCT
ftr-423	1355	1	also	also	ADV
ftr-423	1355	2	if	if	SCONJ
ftr-423	1355	3	surviving	surviving	NOUN
ftr-423	1355	4	spouse	spouse	NOUN
ftr-423	1355	5	left	leave	VERB
ftr-423	1355	6	his	his	PRON
ftr-423	1355	7	or	or	CCONJ
ftr-423	1355	8	her	her	PRON
ftr-423	1355	9	entire	entire	ADJ
ftr-423	1355	10	estate	estate	NOUN
ftr-423	1355	11	to	to	ADP
ftr-423	1355	12	charity	charity	NOUN
ftr-423	1355	13	,	,	PUNCT
ftr-423	1355	14	no	no	DET
ftr-423	1355	15	estate	estate	NOUN
ftr-423	1355	16	tax	tax	NOUN
ftr-423	1355	17	would	would	AUX
ftr-423	1355	18	be	be	AUX
ftr-423	1355	19	due	due	ADJ
ftr-423	1355	20	.	.	PUNCT
ftr-423	1356	1	see	see	VERB
ftr-423	1356	2	irc	irc	PROPN
ftr-423	1356	3	§	§	PROPN
ftr-423	1356	4	§	§	PROPN
ftr-423	1356	5	170	170	NUM
ftr-423	1356	6	,	,	PUNCT
ftr-423	1356	7	2055	2055	NUM
ftr-423	1356	8	.	.	PUNCT
ftr-423	1357	1	240	240	NUM
ftr-423	1357	2	.	.	PUNCT
ftr-423	1358	1	this	this	PRON
ftr-423	1358	2	assumes	assume	VERB
ftr-423	1358	3	that	that	SCONJ
ftr-423	1358	4	first	first	ADJ
ftr-423	1358	5	decedent	decedent	NOUN
ftr-423	1358	6	had	have	AUX
ftr-423	1358	7	used	use	VERB
ftr-423	1358	8	none	none	NOUN
ftr-423	1358	9	of	of	ADP
ftr-423	1358	10	his	his	PRON
ftr-423	1358	11	or	or	CCONJ
ftr-423	1358	12	her	her	PRON
ftr-423	1358	13	unified	unified	ADJ
ftr-423	1358	14	credit	credit	NOUN
ftr-423	1358	15	during	during	ADP
ftr-423	1358	16	life	life	NOUN
ftr-423	1358	17	.	.	PUNCT
ftr-423	1359	1	241	241	X
ftr-423	1359	2	.	.	PUNCT
ftr-423	1360	1	according	accord	VERB
ftr-423	1360	2	to	to	ADP
ftr-423	1360	3	the	the	DET
ftr-423	1360	4	2000	2000	NUM
ftr-423	1360	5	census	census	NOUN
ftr-423	1360	6	,	,	PUNCT
ftr-423	1360	7	the	the	DET
ftr-423	1360	8	median	median	ADJ
ftr-423	1360	9	income	income	NOUN
ftr-423	1360	10	for	for	ADP
ftr-423	1360	11	nonfamily	nonfamily	NOUN
ftr-423	1360	12	households	household	NOUN
ftr-423	1360	13	in	in	ADP
ftr-423	1360	14	the	the	DET
ftr-423	1360	15	united	united	PROPN
ftr-423	1360	16	states	states	PROPN
ftr-423	1360	17	was	be	AUX
ftr-423	1360	18	$	$	SYM
ftr-423	1360	19	25,705	25,705	NUM
ftr-423	1360	20	in	in	ADP
ftr-423	1360	21	1999	1999	NUM
ftr-423	1360	22	.	.	PUNCT
ftr-423	1361	1	the	the	DET
ftr-423	1361	2	mean	mean	ADJ
ftr-423	1361	3	income	income	NOUN
ftr-423	1361	4	for	for	ADP
ftr-423	1361	5	the	the	DET
ftr-423	1361	6	same	same	ADJ
ftr-423	1361	7	year	year	NOUN
ftr-423	1361	8	was	be	AUX
ftr-423	1361	9	$	$	SYM
ftr-423	1361	10	36,609	36,609	NUM
ftr-423	1361	11	.	.	PUNCT
ftr-423	1362	1	u	u	NOUN
ftr-423	1362	2	.s	.s	PROPN
ftr-423	1362	3	.	.	PUNCT
ftr-423	1363	1	census	census	PROPN
ftr-423	1363	2	bureau	bureau	PROPN
ftr-423	1363	3	,	,	PUNCT
ftr-423	1363	4	qt	qt	NOUN
ftr-423	1363	5	-	-	PUNCT
ftr-423	1363	6	p32	p32	NOUN
ftr-423	1363	7	,	,	PUNCT
ftr-423	1363	8	income	income	NOUN
ftr-423	1363	9	distribution	distribution	NOUN
ftr-423	1363	10	in	in	ADP
ftr-423	1363	11	1999	1999	NUM
ftr-423	1363	12	of	of	ADP
ftr-423	1363	13	households	household	NOUN
ftr-423	1363	14	and	and	CCONJ
ftr-423	1363	15	families	family	NOUN
ftr-423	1363	16	:	:	PUNCT
ftr-423	1363	17	2000	2000	NUM
ftr-423	1363	18	.	.	PUNCT
ftr-423	1364	1	242	242	NUM
ftr-423	1364	2	.	.	PUNCT
ftr-423	1365	1	see	see	VERB
ftr-423	1365	2	discussion	discussion	NOUN
ftr-423	1365	3	supra	supra	PROPN
ftr-423	1365	4	part	part	PROPN
ftr-423	1365	5	i.c	i.c	PROPN
ftr-423	1365	6	.	.	PUNCT
ftr-423	1366	1	first	first	PROPN
ftr-423	1366	2	decedent	decedent	NOUN
ftr-423	1366	3	passes	pass	VERB
ftr-423	1366	4	outright	outright	ADV
ftr-423	1366	5	or	or	CCONJ
ftr-423	1366	6	in	in	ADP
ftr-423	1366	7	qualified	qualified	ADJ
ftr-423	1366	8	form	form	NOUN
ftr-423	1366	9	to	to	ADP
ftr-423	1366	10	his	his	PRON
ftr-423	1366	11	or	or	CCONJ
ftr-423	1366	12	her	her	PRON
ftr-423	1366	13	surviving	surviving	NOUN
ftr-423	1366	14	spouse	spouse	NOUN
ftr-423	1366	15	.	.	PUNCT
ftr-423	1367	1	under	under	ADP
ftr-423	1367	2	present	present	ADJ
ftr-423	1367	3	law	law	NOUN
ftr-423	1367	4	no	no	DET
ftr-423	1367	5	estate	estate	NOUN
ftr-423	1367	6	tax	tax	NOUN
ftr-423	1367	7	is	be	AUX
ftr-423	1367	8	due	due	ADJ
ftr-423	1367	9	until	until	ADP
ftr-423	1367	10	surviving	survive	VERB
ftr-423	1367	11	spouse	spouse	NOUN
ftr-423	1367	12	’s	’s	PART
ftr-423	1367	13	subsequent	subsequent	ADJ
ftr-423	1367	14	death	death	NOUN
ftr-423	1367	15	.	.	PUNCT
ftr-423	1368	1	assuming	assume	VERB
ftr-423	1368	2	a	a	DET
ftr-423	1368	3	tax	tax	NOUN
ftr-423	1368	4	rate	rate	NOUN
ftr-423	1368	5	of	of	ADP
ftr-423	1368	6	55	55	NUM
ftr-423	1368	7	%	%	NOUN
ftr-423	1368	8	(	(	PUNCT
ftr-423	1368	9	and	and	CCONJ
ftr-423	1368	10	absent	absent	ADJ
ftr-423	1368	11	consumption	consumption	NOUN
ftr-423	1368	12	of	of	ADP
ftr-423	1368	13	the	the	DET
ftr-423	1368	14	bequest	bequest	NOUN
ftr-423	1368	15	from	from	ADP
ftr-423	1368	16	first	first	ADJ
ftr-423	1368	17	decedent	decedent	NOUN
ftr-423	1368	18	)	)	PUNCT
ftr-423	1368	19	,	,	PUNCT
ftr-423	1368	20	surviving	survive	VERB
ftr-423	1368	21	spouse	spouse	NOUN
ftr-423	1368	22	’s	’s	PART
ftr-423	1368	23	estate	estate	NOUN
ftr-423	1368	24	will	will	AUX
ftr-423	1368	25	owe	owe	VERB
ftr-423	1368	26	$	$	SYM
ftr-423	1368	27	55	55	NUM
ftr-423	1368	28	million	million	NUM
ftr-423	1368	29	in	in	ADP
ftr-423	1368	30	estate	estate	NOUN
ftr-423	1368	31	tax	tax	NOUN
ftr-423	1368	32	at	at	ADP
ftr-423	1368	33	his	his	PRON
ftr-423	1368	34	or	or	CCONJ
ftr-423	1368	35	her	her	PRON
ftr-423	1368	36	subsequent	subsequent	ADJ
ftr-423	1368	37	death	death	NOUN
ftr-423	1368	38	.	.	PUNCT
ftr-423	1369	1	the	the	DET
ftr-423	1369	2	government	government	NOUN
ftr-423	1369	3	may	may	AUX
ftr-423	1369	4	wait	wait	VERB
ftr-423	1369	5	many	many	ADJ
ftr-423	1369	6	years	year	NOUN
ftr-423	1369	7	to	to	PART
ftr-423	1369	8	receive	receive	VERB
ftr-423	1369	9	the	the	DET
ftr-423	1369	10	$	$	SYM
ftr-423	1369	11	55	55	NUM
ftr-423	1369	12	million	million	NUM
ftr-423	1369	13	,	,	PUNCT
ftr-423	1369	14	depending	depend	VERB
ftr-423	1369	15	on	on	ADP
ftr-423	1369	16	surviving	surviving	NOUN
ftr-423	1369	17	spouse	spouse	NOUN
ftr-423	1369	18	’s	’s	PART
ftr-423	1369	19	age	age	NOUN
ftr-423	1369	20	,	,	PUNCT
ftr-423	1369	21	health	health	NOUN
ftr-423	1369	22	and	and	CCONJ
ftr-423	1369	23	other	other	ADJ
ftr-423	1369	24	factors.239	factors.239	NOUN
ftr-423	1369	25	furthermore	furthermore	ADV
ftr-423	1369	26	if	if	SCONJ
ftr-423	1369	27	surviving	surviving	NOUN
ftr-423	1369	28	spouse	spouse	NOUN
ftr-423	1369	29	consumes	consume	VERB
ftr-423	1369	30	any	any	DET
ftr-423	1369	31	portion	portion	NOUN
ftr-423	1369	32	of	of	ADP
ftr-423	1369	33	the	the	DET
ftr-423	1369	34	$	$	SYM
ftr-423	1369	35	100	100	NUM
ftr-423	1369	36	million	million	NUM
ftr-423	1369	37	bequest	bequest	NOUN
ftr-423	1369	38	,	,	PUNCT
ftr-423	1369	39	the	the	DET
ftr-423	1369	40	government	government	NOUN
ftr-423	1369	41	will	will	AUX
ftr-423	1369	42	receive	receive	VERB
ftr-423	1369	43	far	far	ADV
ftr-423	1369	44	less	less	ADJ
ftr-423	1369	45	than	than	ADP
ftr-423	1369	46	$	$	SYM
ftr-423	1369	47	55	55	NUM
ftr-423	1369	48	million	million	NUM
ftr-423	1369	49	in	in	ADP
ftr-423	1369	50	estate	estate	NOUN
ftr-423	1369	51	tax	tax	NOUN
ftr-423	1369	52	(	(	PUNCT
ftr-423	1369	53	and	and	CCONJ
ftr-423	1369	54	conceivably	conceivably	ADV
ftr-423	1369	55	nothing	nothing	PRON
ftr-423	1369	56	at	at	ADV
ftr-423	1369	57	all	all	ADV
ftr-423	1369	58	)	)	PUNCT
ftr-423	1369	59	.	.	PUNCT
ftr-423	1370	1	under	under	ADP
ftr-423	1370	2	the	the	DET
ftr-423	1370	3	present	present	ADJ
ftr-423	1370	4	one	one	NUM
ftr-423	1370	5	flesh	flesh	NOUN
ftr-423	1370	6	,	,	PUNCT
ftr-423	1370	7	one	one	NUM
ftr-423	1370	8	taxpayer	taxpayer	NOUN
ftr-423	1370	9	system	system	NOUN
ftr-423	1370	10	,	,	PUNCT
ftr-423	1370	11	the	the	DET
ftr-423	1370	12	couple	couple	NOUN
ftr-423	1370	13	’s	’s	PART
ftr-423	1370	14	combined	combine	VERB
ftr-423	1370	15	wealth	wealth	NOUN
ftr-423	1370	16	transfer	transfer	NOUN
ftr-423	1370	17	tax	tax	NOUN
ftr-423	1370	18	liability	liability	NOUN
ftr-423	1370	19	is	be	AUX
ftr-423	1370	20	$	$	SYM
ftr-423	1370	21	55	55	NUM
ftr-423	1370	22	million	million	NUM
ftr-423	1370	23	.	.	PUNCT
ftr-423	1371	1	under	under	ADP
ftr-423	1371	2	the	the	DET
ftr-423	1371	3	proposed	propose	VERB
ftr-423	1371	4	one	one	NUM
ftr-423	1371	5	flesh	flesh	NOUN
ftr-423	1371	6	,	,	PUNCT
ftr-423	1371	7	two	two	NUM
ftr-423	1371	8	taxpayer	taxpayer	NOUN
ftr-423	1371	9	system	system	NOUN
ftr-423	1371	10	,	,	PUNCT
ftr-423	1371	11	a	a	DET
ftr-423	1371	12	$	$	SYM
ftr-423	1371	13	100	100	NUM
ftr-423	1371	14	million	million	NUM
ftr-423	1371	15	estate	estate	NOUN
ftr-423	1371	16	will	will	AUX
ftr-423	1371	17	generate	generate	VERB
ftr-423	1371	18	immediate	immediate	ADJ
ftr-423	1371	19	revenue	revenue	NOUN
ftr-423	1371	20	and	and	CCONJ
ftr-423	1371	21	greater	great	ADJ
ftr-423	1371	22	revenue	revenue	NOUN
ftr-423	1371	23	overall	overall	ADJ
ftr-423	1371	24	.	.	PUNCT
ftr-423	1372	1	first	first	ADJ
ftr-423	1372	2	decedent	decedent	NOUN
ftr-423	1372	3	again	again	ADV
ftr-423	1372	4	may	may	AUX
ftr-423	1372	5	transfer	transfer	VERB
ftr-423	1372	6	$	$	SYM
ftr-423	1372	7	10	10	NUM
ftr-423	1372	8	million240	million240	PROPN
ftr-423	1372	9	to	to	ADP
ftr-423	1372	10	surviving	survive	VERB
ftr-423	1372	11	spouse	spouse	NOUN
ftr-423	1372	12	tax	tax	NOUN
ftr-423	1372	13	-	-	PUNCT
ftr-423	1372	14	free	free	ADJ
ftr-423	1372	15	.	.	PUNCT
ftr-423	1373	1	the	the	DET
ftr-423	1373	2	remaining	remain	VERB
ftr-423	1373	3	$	$	SYM
ftr-423	1373	4	90	90	NUM
ftr-423	1373	5	million	million	NUM
ftr-423	1373	6	passing	pass	VERB
ftr-423	1373	7	to	to	ADP
ftr-423	1373	8	surviving	survive	VERB
ftr-423	1373	9	spouse	spouse	NOUN
ftr-423	1373	10	will	will	AUX
ftr-423	1373	11	be	be	AUX
ftr-423	1373	12	subject	subject	ADJ
ftr-423	1373	13	to	to	ADP
ftr-423	1373	14	taxation	taxation	NOUN
ftr-423	1373	15	at	at	ADP
ftr-423	1373	16	a	a	DET
ftr-423	1373	17	rate	rate	NOUN
ftr-423	1373	18	of	of	ADP
ftr-423	1373	19	55	55	NUM
ftr-423	1373	20	%	%	NOUN
ftr-423	1373	21	.	.	PUNCT
ftr-423	1374	1	first	first	PROPN
ftr-423	1374	2	decedent	decedent	PROPN
ftr-423	1374	3	’s	’s	PART
ftr-423	1374	4	estate	estate	NOUN
ftr-423	1374	5	therefore	therefore	ADV
ftr-423	1374	6	will	will	AUX
ftr-423	1374	7	owe	owe	VERB
ftr-423	1374	8	$	$	SYM
ftr-423	1374	9	49.5	49.5	NUM
ftr-423	1374	10	million	million	NUM
ftr-423	1374	11	in	in	ADP
ftr-423	1374	12	estate	estate	NOUN
ftr-423	1374	13	tax	tax	NOUN
ftr-423	1374	14	.	.	PUNCT
ftr-423	1375	1	the	the	DET
ftr-423	1375	2	net	net	ADJ
ftr-423	1375	3	$	$	SYM
ftr-423	1375	4	40.5	40.5	NUM
ftr-423	1375	5	million	million	NUM
ftr-423	1375	6	will	will	AUX
ftr-423	1375	7	pass	pass	VERB
ftr-423	1375	8	to	to	ADP
ftr-423	1375	9	surviving	surviving	NOUN
ftr-423	1375	10	spouse	spouse	NOUN
ftr-423	1375	11	,	,	PUNCT
ftr-423	1375	12	giving	give	VERB
ftr-423	1375	13	surviving	surviving	NOUN
ftr-423	1375	14	spouse	spouse	NOUN
ftr-423	1375	15	a	a	DET
ftr-423	1375	16	total	total	ADJ
ftr-423	1375	17	gross	gross	ADJ
ftr-423	1375	18	estate	estate	NOUN
ftr-423	1375	19	of	of	ADP
ftr-423	1375	20	$	$	SYM
ftr-423	1375	21	50.5	50.5	NUM
ftr-423	1375	22	million	million	NUM
ftr-423	1375	23	.	.	PUNCT
ftr-423	1376	1	assume	assume	VERB
ftr-423	1376	2	that	that	SCONJ
ftr-423	1376	3	surviving	survive	VERB
ftr-423	1376	4	spouse	spouse	NOUN
ftr-423	1376	5	does	do	AUX
ftr-423	1376	6	not	not	PART
ftr-423	1376	7	consume	consume	VERB
ftr-423	1376	8	any	any	PRON
ftr-423	1376	9	of	of	ADP
ftr-423	1376	10	this	this	DET
ftr-423	1376	11	property	property	NOUN
ftr-423	1376	12	.	.	PUNCT
ftr-423	1377	1	upon	upon	SCONJ
ftr-423	1377	2	surviving	surviving	NOUN
ftr-423	1377	3	spouse	spouse	NOUN
ftr-423	1377	4	’s	’s	PART
ftr-423	1377	5	subsequent	subsequent	ADJ
ftr-423	1377	6	death	death	NOUN
ftr-423	1377	7	,	,	PUNCT
ftr-423	1377	8	the	the	DET
ftr-423	1377	9	first	first	ADJ
ftr-423	1377	10	$	$	SYM
ftr-423	1377	11	10	10	NUM
ftr-423	1377	12	million	million	NUM
ftr-423	1377	13	will	will	AUX
ftr-423	1377	14	pass	pass	VERB
ftr-423	1377	15	tax	tax	NOUN
ftr-423	1377	16	-	-	PUNCT
ftr-423	1377	17	free	free	ADJ
ftr-423	1377	18	to	to	ADP
ftr-423	1377	19	any	any	DET
ftr-423	1377	20	designated	designate	VERB
ftr-423	1377	21	beneficiaries	beneficiary	NOUN
ftr-423	1377	22	.	.	PUNCT
ftr-423	1378	1	the	the	DET
ftr-423	1378	2	remaining	remain	VERB
ftr-423	1378	3	$	$	SYM
ftr-423	1378	4	40.5	40.5	NUM
ftr-423	1378	5	million	million	NUM
ftr-423	1378	6	will	will	AUX
ftr-423	1378	7	be	be	AUX
ftr-423	1378	8	subject	subject	ADJ
ftr-423	1378	9	to	to	ADP
ftr-423	1378	10	taxation	taxation	NOUN
ftr-423	1378	11	at	at	ADP
ftr-423	1378	12	a	a	DET
ftr-423	1378	13	rate	rate	NOUN
ftr-423	1378	14	of	of	ADP
ftr-423	1378	15	55	55	NUM
ftr-423	1378	16	%	%	NOUN
ftr-423	1378	17	.	.	PUNCT
ftr-423	1379	1	surviving	survive	VERB
ftr-423	1379	2	spouse	spouse	NOUN
ftr-423	1379	3	’s	’s	PART
ftr-423	1379	4	estate	estate	NOUN
ftr-423	1379	5	therefore	therefore	ADV
ftr-423	1379	6	will	will	AUX
ftr-423	1379	7	owe	owe	VERB
ftr-423	1379	8	$	$	SYM
ftr-423	1379	9	22,275,000	22,275,000	NUM
ftr-423	1379	10	in	in	ADP
ftr-423	1379	11	estate	estate	NOUN
ftr-423	1379	12	tax	tax	NOUN
ftr-423	1379	13	.	.	PUNCT
ftr-423	1380	1	under	under	ADP
ftr-423	1380	2	the	the	DET
ftr-423	1380	3	proposed	propose	VERB
ftr-423	1380	4	one	one	NUM
ftr-423	1380	5	flesh	flesh	NOUN
ftr-423	1380	6	,	,	PUNCT
ftr-423	1380	7	two	two	NUM
ftr-423	1380	8	taxpayer	taxpayer	NOUN
ftr-423	1380	9	system	system	NOUN
ftr-423	1380	10	,	,	PUNCT
ftr-423	1380	11	the	the	DET
ftr-423	1380	12	couple	couple	NOUN
ftr-423	1380	13	’s	’s	PART
ftr-423	1380	14	combined	combine	VERB
ftr-423	1380	15	estate	estate	NOUN
ftr-423	1380	16	tax	tax	NOUN
ftr-423	1380	17	liability	liability	NOUN
ftr-423	1380	18	is	be	AUX
ftr-423	1380	19	$	$	SYM
ftr-423	1380	20	71,775,000	71,775,000	NUM
ftr-423	1380	21	.	.	PUNCT
ftr-423	1381	1	d.	d.	PROPN
ftr-423	1381	2	tax	tax	PROPN
ftr-423	1381	3	simplicity	simplicity	NOUN
ftr-423	1381	4	and	and	CCONJ
ftr-423	1381	5	neutrality	neutrality	NOUN
ftr-423	1381	6	eliminating	eliminate	VERB
ftr-423	1381	7	the	the	DET
ftr-423	1381	8	favorable	favorable	ADJ
ftr-423	1381	9	treatment	treatment	NOUN
ftr-423	1381	10	of	of	ADP
ftr-423	1381	11	marital	marital	ADJ
ftr-423	1381	12	wealth	wealth	NOUN
ftr-423	1381	13	transfers	transfer	NOUN
ftr-423	1381	14	will	will	AUX
ftr-423	1381	15	have	have	AUX
ftr-423	1381	16	salutary	salutary	ADJ
ftr-423	1381	17	practical	practical	ADJ
ftr-423	1381	18	and	and	CCONJ
ftr-423	1381	19	theoretical	theoretical	ADJ
ftr-423	1381	20	consequences	consequence	NOUN
ftr-423	1381	21	.	.	PUNCT
ftr-423	1382	1	perhaps	perhaps	ADV
ftr-423	1382	2	most	most	ADV
ftr-423	1382	3	significantly	significantly	ADV
ftr-423	1382	4	,	,	PUNCT
ftr-423	1382	5	the	the	DET
ftr-423	1382	6	vast	vast	ADJ
ftr-423	1382	7	majority	majority	NOUN
ftr-423	1382	8	of	of	ADP
ftr-423	1382	9	american	american	ADJ
ftr-423	1382	10	taxpayers	taxpayer	NOUN
ftr-423	1382	11	will	will	AUX
ftr-423	1382	12	be	be	AUX
ftr-423	1382	13	able	able	ADJ
ftr-423	1382	14	to	to	PART
ftr-423	1382	15	make	make	VERB
ftr-423	1382	16	dispositive	dispositive	ADJ
ftr-423	1382	17	decisions	decision	NOUN
ftr-423	1382	18	free	free	ADJ
ftr-423	1382	19	from	from	ADP
ftr-423	1382	20	tax	tax	NOUN
ftr-423	1382	21	considerations.241	considerations.241	NOUN
ftr-423	1382	22	in	in	ADP
ftr-423	1382	23	this	this	DET
ftr-423	1382	24	sense	sense	NOUN
ftr-423	1382	25	,	,	PUNCT
ftr-423	1382	26	the	the	DET
ftr-423	1382	27	one	one	NUM
ftr-423	1382	28	flesh	flesh	NOUN
ftr-423	1382	29	,	,	PUNCT
ftr-423	1382	30	two	two	NUM
ftr-423	1382	31	taxpayer	taxpayer	NOUN
ftr-423	1382	32	approach	approach	NOUN
ftr-423	1382	33	is	be	AUX
ftr-423	1382	34	more	more	ADV
ftr-423	1382	35	consistent	consistent	ADJ
ftr-423	1382	36	with	with	ADP
ftr-423	1382	37	the	the	DET
ftr-423	1382	38	stated	state	VERB
ftr-423	1382	39	goals	goal	NOUN
ftr-423	1382	40	of	of	ADP
ftr-423	1382	41	the	the	DET
ftr-423	1382	42	marital	marital	ADJ
ftr-423	1382	43	deduction	deduction	NOUN
ftr-423	1382	44	than	than	ADP
ftr-423	1382	45	the	the	DET
ftr-423	1382	46	present	present	ADJ
ftr-423	1382	47	marital	marital	ADJ
ftr-423	1382	48	deduction	deduction	NOUN
ftr-423	1382	49	itself	itself	PRON
ftr-423	1382	50	.	.	PUNCT
ftr-423	1383	1	when	when	SCONJ
ftr-423	1383	2	congress	congress	PROPN
ftr-423	1383	3	revised	revise	VERB
ftr-423	1383	4	the	the	DET
ftr-423	1383	5	law	law	NOUN
ftr-423	1383	6	in	in	ADP
ftr-423	1383	7	1966	1966	NUM
ftr-423	1383	8	to	to	PART
ftr-423	1383	9	recognize	recognize	VERB
ftr-423	1383	10	for	for	ADP
ftr-423	1383	11	tax	tax	NOUN
ftr-423	1383	12	purposes	purpose	NOUN
ftr-423	1383	13	disclaimers	disclaimer	NOUN
ftr-423	1383	14	made	make	VERB
ftr-423	1383	15	by	by	ADP
ftr-423	1383	16	persons	person	NOUN
ftr-423	1383	17	other	other	ADJ
ftr-423	1383	18	than	than	ADP
ftr-423	1383	19	the	the	DET
ftr-423	1383	20	surviving	survive	VERB
ftr-423	1383	21	spouse,242	spouse,242	PROPN
ftr-423	1383	22	the	the	DET
ftr-423	1383	23	house	house	NOUN
ftr-423	1383	24	ways	way	NOUN
ftr-423	1383	25	and	and	CCONJ
ftr-423	1383	26	means	mean	VERB
ftr-423	1383	27	committee	committee	NOUN
ftr-423	1383	28	lamented	lament	VERB
ftr-423	1383	29	the	the	DET
ftr-423	1383	30	tax	tax	NOUN
ftr-423	1383	31	law	law	NOUN
ftr-423	1383	32	’s	’s	PART
ftr-423	1383	33	complexity	complexity	NOUN
ftr-423	1383	34	and	and	CCONJ
ftr-423	1383	35	emphasized	emphasize	VERB
ftr-423	1383	36	the	the	DET
ftr-423	1383	37	need	need	NOUN
ftr-423	1383	38	to	to	PART
ftr-423	1383	39	save	save	VERB
ftr-423	1383	40	taxpayers	taxpayer	NOUN
ftr-423	1383	41	from	from	ADP
ftr-423	1383	42	their	their	PRON
ftr-423	1383	43	2004	2004	NUM
ftr-423	1383	44	one	one	NUM
ftr-423	1383	45	flesh	flesh	NOUN
ftr-423	1383	46	,	,	PUNCT
ftr-423	1383	47	two	two	NUM
ftr-423	1383	48	taxpayers	taxpayer	NOUN
ftr-423	1383	49	801	801	NUM
ftr-423	1383	50	243	243	NUM
ftr-423	1383	51	.	.	PUNCT
ftr-423	1384	1	see	see	VERB
ftr-423	1384	2	discussion	discussion	NOUN
ftr-423	1384	3	supra	supra	PROPN
ftr-423	1384	4	part	part	PROPN
ftr-423	1384	5	i.c	i.c	PROPN
ftr-423	1384	6	.	.	PROPN
ftr-423	1384	7	244	244	NUM
ftr-423	1384	8	.	.	PUNCT
ftr-423	1385	1	h.r	h.r	PROPN
ftr-423	1385	2	.	.	PROPN
ftr-423	1385	3	rep	rep	PROPN
ftr-423	1385	4	.	.	PROPN
ftr-423	1385	5	no	no	PROPN
ftr-423	1385	6	.	.	NOUN
ftr-423	1386	1	97	97	NUM
ftr-423	1386	2	-	-	PUNCT
ftr-423	1386	3	201	201	NUM
ftr-423	1386	4	,	,	PUNCT
ftr-423	1386	5	at	at	ADP
ftr-423	1386	6	160	160	NUM
ftr-423	1386	7	(	(	PUNCT
ftr-423	1386	8	1981	1981	NUM
ftr-423	1386	9	)	)	PUNCT
ftr-423	1386	10	.	.	PUNCT
ftr-423	1387	1	245	245	NUM
ftr-423	1387	2	.	.	PUNCT
ftr-423	1388	1	in	in	ADP
ftr-423	1388	2	1950	1950	NUM
ftr-423	1388	3	,	,	PUNCT
ftr-423	1388	4	professor	professor	NOUN
ftr-423	1388	5	stanley	stanley	PROPN
ftr-423	1388	6	surrey	surrey	PROPN
ftr-423	1388	7	called	call	VERB
ftr-423	1388	8	the	the	DET
ftr-423	1388	9	marital	marital	ADJ
ftr-423	1388	10	deduction	deduction	NOUN
ftr-423	1388	11	rules	rule	VERB
ftr-423	1388	12	a	a	DET
ftr-423	1388	13	“	"	PUNCT
ftr-423	1388	14	sorry	sorry	ADJ
ftr-423	1388	15	mess	mess	NOUN
ftr-423	1388	16	.	.	PUNCT
ftr-423	1388	17	”	"	PUNCT
ftr-423	1389	1	stanley	stanley	PROPN
ftr-423	1389	2	s.	s.	PROPN
ftr-423	1389	3	surrey	surrey	PROPN
ftr-423	1389	4	,	,	PUNCT
ftr-423	1389	5	an	an	DET
ftr-423	1389	6	introduction	introduction	NOUN
ftr-423	1389	7	to	to	ADP
ftr-423	1389	8	revision	revision	NOUN
ftr-423	1389	9	of	of	ADP
ftr-423	1389	10	the	the	DET
ftr-423	1389	11	federal	federal	ADJ
ftr-423	1389	12	estate	estate	NOUN
ftr-423	1389	13	and	and	CCONJ
ftr-423	1389	14	gift	gift	NOUN
ftr-423	1389	15	taxes	taxis	NOUN
ftr-423	1389	16	,	,	PUNCT
ftr-423	1389	17	38	38	NUM
ftr-423	1389	18	cal	cal	NOUN
ftr-423	1389	19	.	.	PUNCT
ftr-423	1390	1	l.	l.	PROPN
ftr-423	1390	2	rev	rev	PROPN
ftr-423	1390	3	.	.	PROPN
ftr-423	1390	4	1	1	NUM
ftr-423	1390	5	,	,	PUNCT
ftr-423	1390	6	14	14	NUM
ftr-423	1390	7	(	(	PUNCT
ftr-423	1390	8	1950	1950	NUM
ftr-423	1390	9	)	)	PUNCT
ftr-423	1390	10	.	.	PUNCT
ftr-423	1391	1	246	246	NUM
ftr-423	1391	2	.	.	PUNCT
ftr-423	1392	1	see	see	VERB
ftr-423	1392	2	,	,	PUNCT
ftr-423	1392	3	e.g	e.g	PROPN
ftr-423	1392	4	,	,	PUNCT
ftr-423	1392	5	,	,	PUNCT
ftr-423	1392	6	lauren	lauren	PROPN
ftr-423	1392	7	b.	b.	PROPN
ftr-423	1392	8	epstein	epstein	PROPN
ftr-423	1392	9	,	,	PUNCT
ftr-423	1392	10	the	the	DET
ftr-423	1392	11	qtip	qtip	NOUN
ftr-423	1392	12	t	t	PROPN
ftr-423	1392	13	rust	rust	NOUN
ftr-423	1392	14	and	and	CCONJ
ftr-423	1392	15	the	the	DET
ftr-423	1392	16	elective	elective	ADJ
ftr-423	1392	17	share	share	NOUN
ftr-423	1392	18	trust	trust	PROPN
ftr-423	1392	19	:	:	PUNCT
ftr-423	1392	20	are	be	AUX
ftr-423	1392	21	they	they	PRON
ftr-423	1392	22	really	really	ADV
ftr-423	1392	23	parallel	parallel	ADJ
ftr-423	1392	24	?	?	PUNCT
ftr-423	1392	25	,	,	PUNCT
ftr-423	1392	26	53	53	NUM
ftr-423	1392	27	fla	fla	NOUN
ftr-423	1392	28	.	.	PUNCT
ftr-423	1393	1	l.	l.	PROPN
ftr-423	1393	2	rev	rev	PROPN
ftr-423	1393	3	.	.	PROPN
ftr-423	1394	1	965	965	NUM
ftr-423	1394	2	(	(	PUNCT
ftr-423	1394	3	2001	2001	NUM
ftr-423	1394	4	)	)	PUNCT
ftr-423	1394	5	;	;	PUNCT
ftr-423	1394	6	julia	julia	PROPN
ftr-423	1394	7	b.	b.	PROPN
ftr-423	1394	8	fisher	fisher	PROPN
ftr-423	1394	9	,	,	PUNCT
ftr-423	1394	10	maximizing	maximize	VERB
ftr-423	1394	11	the	the	DET
ftr-423	1394	12	tax	tax	NOUN
ftr-423	1394	13	effectiveness	effectiveness	NOUN
ftr-423	1394	14	of	of	ADP
ftr-423	1394	15	the	the	DET
ftr-423	1394	16	qtip	qtip	PROPN
ftr-423	1394	17	trust	trust	PROPN
ftr-423	1394	18	:	:	PUNCT
ftr-423	1394	19	pre	pre	ADJ
ftr-423	1394	20	-	-	ADJ
ftr-423	1394	21	mortem	mortem	ADJ
ftr-423	1394	22	and	and	CCONJ
ftr-423	1394	23	post	post	ADJ
ftr-423	1394	24	-	-	ADJ
ftr-423	1394	25	mortem	mortem	ADJ
ftr-423	1394	26	planning	planning	NOUN
ftr-423	1394	27	strategies	strategy	NOUN
ftr-423	1394	28	,	,	PUNCT
ftr-423	1394	29	sf17	sf17	PROPN
ftr-423	1394	30	a.l.i.-a.b.a	a.l.i.-a.b.a	NOUN
ftr-423	1394	31	.	.	PUNCT
ftr-423	1394	32	349	349	NUM
ftr-423	1394	33	(	(	PUNCT
ftr-423	1394	34	2000	2000	NUM
ftr-423	1394	35	)	)	PUNCT
ftr-423	1394	36	.	.	PUNCT
ftr-423	1395	1	247	247	NUM
ftr-423	1395	2	.	.	PUNCT
ftr-423	1396	1	see	see	VERB
ftr-423	1396	2	discussion	discussion	NOUN
ftr-423	1396	3	supra	supra	PROPN
ftr-423	1396	4	part	part	PROPN
ftr-423	1396	5	i.a.1	i.a.1	NOUN
ftr-423	1396	6	.	.	PUNCT
ftr-423	1397	1	248	248	NUM
ftr-423	1397	2	.	.	PUNCT
ftr-423	1398	1	see	see	VERB
ftr-423	1398	2	irc	irc	PROPN
ftr-423	1398	3	§	§	PROPN
ftr-423	1398	4	§	§	PROPN
ftr-423	1398	5	2001	2001	NUM
ftr-423	1398	6	,	,	PUNCT
ftr-423	1398	7	2501(a)(1	2501(a)(1	NUM
ftr-423	1398	8	)	)	PUNCT
ftr-423	1398	9	.	.	PUNCT
ftr-423	1399	1	249	249	NUM
ftr-423	1399	2	.	.	PUNCT
ftr-423	1399	3	see	see	VERB
ftr-423	1399	4	i	i	PRON
ftr-423	1399	5	d.	d.	PROPN
ftr-423	1399	6	250	250	NUM
ftr-423	1399	7	.	.	PUNCT
ftr-423	1400	1	surrey	surrey	PROPN
ftr-423	1400	2	,	,	PUNCT
ftr-423	1400	3	supra	supra	PROPN
ftr-423	1400	4	note	note	NOUN
ftr-423	1400	5	245	245	NUM
ftr-423	1400	6	,	,	PUNCT
ftr-423	1400	7	at	at	ADP
ftr-423	1400	8	14	14	NUM
ftr-423	1400	9	.	.	PUNCT
ftr-423	1400	10	251	251	NUM
ftr-423	1400	11	.	.	PUNCT
ftr-423	1401	1	see	see	VERB
ftr-423	1401	2	discussion	discussion	NOUN
ftr-423	1401	3	supra	supra	PROPN
ftr-423	1401	4	part	part	PROPN
ftr-423	1401	5	i.d	i.d	PROPN
ftr-423	1401	6	.	.	PROPN
ftr-423	1401	7	own	own	PROPN
ftr-423	1401	8	mistakes.243	mistakes.243	NOUN
ftr-423	1401	9	in	in	ADP
ftr-423	1401	10	1981	1981	NUM
ftr-423	1401	11	the	the	DET
ftr-423	1401	12	same	same	ADJ
ftr-423	1401	13	committee	committee	NOUN
ftr-423	1401	14	supported	support	VERB
ftr-423	1401	15	the	the	DET
ftr-423	1401	16	qtip	qtip	NOUN
ftr-423	1401	17	rules	rule	NOUN
ftr-423	1401	18	on	on	ADP
ftr-423	1401	19	the	the	DET
ftr-423	1401	20	grounds	ground	NOUN
ftr-423	1401	21	that	that	SCONJ
ftr-423	1401	22	“	"	PUNCT
ftr-423	1401	23	tax	tax	NOUN
ftr-423	1401	24	laws	law	NOUN
ftr-423	1401	25	should	should	AUX
ftr-423	1401	26	be	be	AUX
ftr-423	1401	27	neutral	neutral	ADJ
ftr-423	1401	28	and	and	CCONJ
ftr-423	1401	29	.	.	PUNCT
ftr-423	1401	30	.	.	PUNCT
ftr-423	1401	31	.	.	PUNCT
ftr-423	1402	1	tax	tax	NOUN
ftr-423	1402	2	consequences	consequence	NOUN
ftr-423	1402	3	should	should	AUX
ftr-423	1402	4	not	not	PART
ftr-423	1402	5	control	control	VERB
ftr-423	1402	6	an	an	DET
ftr-423	1402	7	individual	individual	NOUN
ftr-423	1402	8	’s	’s	PART
ftr-423	1402	9	disposition	disposition	NOUN
ftr-423	1402	10	of	of	ADP
ftr-423	1402	11	property	property	NOUN
ftr-423	1402	12	.	.	PUNCT
ftr-423	1402	13	”244	”244	PUNCT
ftr-423	1403	1	the	the	DET
ftr-423	1403	2	existing	exist	VERB
ftr-423	1403	3	estate	estate	NOUN
ftr-423	1403	4	and	and	CCONJ
ftr-423	1403	5	gift	gift	NOUN
ftr-423	1403	6	tax	tax	NOUN
ftr-423	1403	7	rules	rule	NOUN
ftr-423	1403	8	are	be	AUX
ftr-423	1403	9	neither	neither	CCONJ
ftr-423	1403	10	simple	simple	ADJ
ftr-423	1403	11	nor	nor	CCONJ
ftr-423	1403	12	neutral	neutral	ADJ
ftr-423	1403	13	,	,	PUNCT
ftr-423	1403	14	however	however	ADV
ftr-423	1403	15	.	.	PUNCT
ftr-423	1404	1	if	if	SCONJ
ftr-423	1404	2	anything	anything	PRON
ftr-423	1404	3	,	,	PUNCT
ftr-423	1404	4	they	they	PRON
ftr-423	1404	5	complicate	complicate	VERB
ftr-423	1404	6	the	the	DET
ftr-423	1404	7	tax	tax	NOUN
ftr-423	1404	8	system245	system245	PROPN
ftr-423	1404	9	and	and	CCONJ
ftr-423	1404	10	now	now	ADV
ftr-423	1404	11	dominate	dominate	VERB
ftr-423	1404	12	estate	estate	NOUN
ftr-423	1404	13	planning.246	planning.246	PROPN
ftr-423	1404	14	e.	e.	PROPN
ftr-423	1405	1	theoretical	theoretical	PROPN
ftr-423	1405	2	implications	implication	NOUN
ftr-423	1405	3	1	1	NUM
ftr-423	1405	4	.	.	PUNCT
ftr-423	1406	1	taxation	taxation	NOUN
ftr-423	1406	2	and	and	CCONJ
ftr-423	1406	3	legal	legal	ADJ
ftr-423	1406	4	personhood	personhood	NOUN
ftr-423	1406	5	–	–	PUNCT
ftr-423	1406	6	on	on	ADP
ftr-423	1406	7	a	a	DET
ftr-423	1406	8	theoretical	theoretical	ADJ
ftr-423	1406	9	level	level	NOUN
ftr-423	1406	10	eliminating	eliminate	VERB
ftr-423	1406	11	favorable	favorable	ADJ
ftr-423	1406	12	treatment	treatment	NOUN
ftr-423	1406	13	for	for	ADP
ftr-423	1406	14	marital	marital	ADJ
ftr-423	1406	15	wealth	wealth	NOUN
ftr-423	1406	16	transfers	transfer	NOUN
ftr-423	1406	17	affirms	affirm	VERB
ftr-423	1406	18	each	each	DET
ftr-423	1406	19	spouse	spouse	NOUN
ftr-423	1406	20	’s	’s	PART
ftr-423	1406	21	legal	legal	ADJ
ftr-423	1406	22	personhood	personhood	NOUN
ftr-423	1406	23	.	.	PUNCT
ftr-423	1407	1	the	the	DET
ftr-423	1407	2	one	one	NUM
ftr-423	1407	3	flesh	flesh	NOUN
ftr-423	1407	4	,	,	PUNCT
ftr-423	1407	5	two	two	NUM
ftr-423	1407	6	taxpayer	taxpayer	NOUN
ftr-423	1407	7	system	system	NOUN
ftr-423	1407	8	will	will	AUX
ftr-423	1407	9	not	not	PART
ftr-423	1407	10	permit	permit	VERB
ftr-423	1407	11	the	the	DET
ftr-423	1407	12	disparity	disparity	NOUN
ftr-423	1407	13	between	between	ADP
ftr-423	1407	14	tax	tax	NOUN
ftr-423	1407	15	result	result	NOUN
ftr-423	1407	16	and	and	CCONJ
ftr-423	1407	17	property	property	NOUN
ftr-423	1407	18	ownership	ownership	NOUN
ftr-423	1407	19	that	that	PRON
ftr-423	1407	20	is	be	AUX
ftr-423	1407	21	allowed	allow	VERB
ftr-423	1407	22	under	under	ADP
ftr-423	1407	23	the	the	DET
ftr-423	1407	24	current	current	ADJ
ftr-423	1407	25	qtip	qtip	NOUN
ftr-423	1407	26	rules.247	rules.247	PROPN
ftr-423	1407	27	all	all	PRON
ftr-423	1407	28	completed	complete	VERB
ftr-423	1407	29	transfers	transfer	NOUN
ftr-423	1407	30	of	of	ADP
ftr-423	1407	31	the	the	DET
ftr-423	1407	32	exemption	exemption	NOUN
ftr-423	1407	33	threshold	threshold	NOUN
ftr-423	1407	34	by	by	ADP
ftr-423	1407	35	one	one	NUM
ftr-423	1407	36	spouse	spouse	NOUN
ftr-423	1407	37	to	to	ADP
ftr-423	1407	38	another	another	PRON
ftr-423	1407	39	will	will	AUX
ftr-423	1407	40	be	be	AUX
ftr-423	1407	41	subject	subject	ADJ
ftr-423	1407	42	to	to	ADP
ftr-423	1407	43	taxation.248	taxation.248	NUM
ftr-423	1407	44	gift	gift	NOUN
ftr-423	1407	45	-	-	PUNCT
ftr-423	1407	46	splitting	splitting	NOUN
ftr-423	1407	47	is	be	AUX
ftr-423	1407	48	based	base	VERB
ftr-423	1407	49	on	on	ADP
ftr-423	1407	50	an	an	DET
ftr-423	1407	51	unproven	unproven	ADJ
ftr-423	1407	52	notion	notion	NOUN
ftr-423	1407	53	that	that	SCONJ
ftr-423	1407	54	husbands	husband	NOUN
ftr-423	1407	55	and	and	CCONJ
ftr-423	1407	56	wives	wife	NOUN
ftr-423	1407	57	are	be	AUX
ftr-423	1407	58	a	a	DET
ftr-423	1407	59	single	single	ADJ
ftr-423	1407	60	economic	economic	ADJ
ftr-423	1407	61	unit	unit	NOUN
ftr-423	1407	62	and	and	CCONJ
ftr-423	1407	63	will	will	AUX
ftr-423	1407	64	not	not	PART
ftr-423	1407	65	be	be	AUX
ftr-423	1407	66	allowed	allow	VERB
ftr-423	1407	67	.	.	PUNCT
ftr-423	1408	1	the	the	DET
ftr-423	1408	2	special	special	ADJ
ftr-423	1408	3	disclaimer	disclaimer	NOUN
ftr-423	1408	4	rules	rule	NOUN
ftr-423	1408	5	also	also	ADV
ftr-423	1408	6	should	should	AUX
ftr-423	1408	7	be	be	AUX
ftr-423	1408	8	eliminated	eliminate	VERB
ftr-423	1408	9	because	because	SCONJ
ftr-423	1408	10	they	they	PRON
ftr-423	1408	11	will	will	AUX
ftr-423	1408	12	not	not	PART
ftr-423	1408	13	be	be	AUX
ftr-423	1408	14	necessary	necessary	ADJ
ftr-423	1408	15	in	in	ADP
ftr-423	1408	16	a	a	DET
ftr-423	1408	17	system	system	NOUN
ftr-423	1408	18	without	without	ADP
ftr-423	1408	19	a	a	DET
ftr-423	1408	20	marital	marital	ADJ
ftr-423	1408	21	deduction	deduction	NOUN
ftr-423	1408	22	.	.	PUNCT
ftr-423	1409	1	with	with	ADP
ftr-423	1409	2	an	an	DET
ftr-423	1409	3	increased	increase	VERB
ftr-423	1409	4	applicable	applicable	ADJ
ftr-423	1409	5	exclusion	exclusion	NOUN
ftr-423	1409	6	amount	amount	NOUN
ftr-423	1409	7	of	of	ADP
ftr-423	1409	8	$	$	SYM
ftr-423	1409	9	10	10	NUM
ftr-423	1409	10	million	million	NUM
ftr-423	1409	11	,	,	PUNCT
ftr-423	1409	12	however	however	ADV
ftr-423	1409	13	,	,	PUNCT
ftr-423	1409	14	most	most	ADJ
ftr-423	1409	15	spouses	spouse	NOUN
ftr-423	1409	16	in	in	ADP
ftr-423	1409	17	fact	fact	NOUN
ftr-423	1409	18	will	will	AUX
ftr-423	1409	19	not	not	PART
ftr-423	1409	20	owe	owe	VERB
ftr-423	1409	21	any	any	DET
ftr-423	1409	22	transfer	transfer	NOUN
ftr-423	1409	23	tax	tax	NOUN
ftr-423	1409	24	,	,	PUNCT
ftr-423	1409	25	even	even	ADV
ftr-423	1409	26	if	if	SCONJ
ftr-423	1409	27	they	they	PRON
ftr-423	1409	28	give	give	VERB
ftr-423	1409	29	away	away	ADP
ftr-423	1409	30	all	all	PRON
ftr-423	1409	31	of	of	ADP
ftr-423	1409	32	their	their	PRON
ftr-423	1409	33	property.249	property.249	NOUN
ftr-423	1409	34	there	there	PRON
ftr-423	1409	35	will	will	AUX
ftr-423	1409	36	be	be	AUX
ftr-423	1409	37	minimal	minimal	ADJ
ftr-423	1409	38	(	(	PUNCT
ftr-423	1409	39	if	if	SCONJ
ftr-423	1409	40	any	any	PRON
ftr-423	1409	41	)	)	PUNCT
ftr-423	1409	42	incentive	incentive	NOUN
ftr-423	1409	43	to	to	PART
ftr-423	1409	44	engage	engage	VERB
ftr-423	1409	45	in	in	ADP
ftr-423	1409	46	tax	tax	NOUN
ftr-423	1409	47	-	-	PUNCT
ftr-423	1409	48	strategic	strategic	ADJ
ftr-423	1409	49	behavior	behavior	NOUN
ftr-423	1409	50	.	.	PUNCT
ftr-423	1410	1	the	the	DET
ftr-423	1410	2	one	one	NUM
ftr-423	1410	3	flesh	flesh	NOUN
ftr-423	1410	4	,	,	PUNCT
ftr-423	1410	5	two	two	NUM
ftr-423	1410	6	taxpayer	taxpayer	NOUN
ftr-423	1410	7	system	system	NOUN
ftr-423	1410	8	will	will	AUX
ftr-423	1410	9	simplify	simplify	VERB
ftr-423	1410	10	estate	estate	NOUN
ftr-423	1410	11	planning	planning	NOUN
ftr-423	1410	12	and	and	CCONJ
ftr-423	1410	13	tax	tax	NOUN
ftr-423	1410	14	administration	administration	NOUN
ftr-423	1410	15	.	.	PUNCT
ftr-423	1411	1	eliminating	eliminate	VERB
ftr-423	1411	2	the	the	DET
ftr-423	1411	3	estate	estate	NOUN
ftr-423	1411	4	and	and	CCONJ
ftr-423	1411	5	gift	gift	NOUN
ftr-423	1411	6	tax	tax	NOUN
ftr-423	1411	7	marital	marital	ADJ
ftr-423	1411	8	deduction	deduction	NOUN
ftr-423	1411	9	removes	remove	VERB
ftr-423	1411	10	a	a	DET
ftr-423	1411	11	powerful	powerful	ADJ
ftr-423	1411	12	incentive	incentive	NOUN
ftr-423	1411	13	for	for	ADP
ftr-423	1411	14	spousal	spousal	NOUN
ftr-423	1411	15	transfers	transfer	NOUN
ftr-423	1411	16	.	.	PUNCT
ftr-423	1412	1	under	under	ADP
ftr-423	1412	2	current	current	ADJ
ftr-423	1412	3	law	law	NOUN
ftr-423	1412	4	if	if	SCONJ
ftr-423	1412	5	a	a	DET
ftr-423	1412	6	spouse	spouse	NOUN
ftr-423	1412	7	fears	fear	VERB
ftr-423	1412	8	“	"	PUNCT
ftr-423	1412	9	releasing	release	VERB
ftr-423	1412	10	his	his	PRON
ftr-423	1412	11	hand	hand	NOUN
ftr-423	1412	12	from	from	ADP
ftr-423	1412	13	the	the	DET
ftr-423	1412	14	control	control	NOUN
ftr-423	1412	15	of	of	ADP
ftr-423	1412	16	the	the	DET
ftr-423	1412	17	property	property	NOUN
ftr-423	1412	18	on	on	ADP
ftr-423	1412	19	his	his	PRON
ftr-423	1412	20	wife	wife	NOUN
ftr-423	1412	21	’s	’s	PART
ftr-423	1412	22	death	death	NOUN
ftr-423	1412	23	and	and	CCONJ
ftr-423	1412	24	the	the	DET
ftr-423	1412	25	risk	risk	NOUN
ftr-423	1412	26	that	that	SCONJ
ftr-423	1412	27	when	when	SCONJ
ftr-423	1412	28	she	she	PRON
ftr-423	1412	29	dies	die	VERB
ftr-423	1412	30	some	some	DET
ftr-423	1412	31	alien	alien	ADJ
ftr-423	1412	32	hand	hand	NOUN
ftr-423	1412	33	will	will	AUX
ftr-423	1412	34	be	be	AUX
ftr-423	1412	35	guiding	guide	VERB
ftr-423	1412	36	her	she	PRON
ftr-423	1412	37	actions,”250	actions,”250	NOUN
ftr-423	1412	38	the	the	DET
ftr-423	1412	39	spouse	spouse	NOUN
ftr-423	1412	40	typically	typically	ADV
ftr-423	1412	41	creates	create	VERB
ftr-423	1412	42	a	a	DET
ftr-423	1412	43	testamentary	testamentary	ADJ
ftr-423	1412	44	qtip	qtip	NOUN
ftr-423	1412	45	trust	trust	NOUN
ftr-423	1412	46	that	that	PRON
ftr-423	1412	47	entitles	entitle	VERB
ftr-423	1412	48	the	the	DET
ftr-423	1412	49	surviving	surviving	NOUN
ftr-423	1412	50	spouse	spouse	NOUN
ftr-423	1412	51	to	to	ADP
ftr-423	1412	52	a	a	DET
ftr-423	1412	53	lifetime	lifetime	NOUN
ftr-423	1412	54	income	income	NOUN
ftr-423	1412	55	interest	interest	NOUN
ftr-423	1412	56	,	,	PUNCT
ftr-423	1412	57	but	but	CCONJ
ftr-423	1412	58	little	little	ADJ
ftr-423	1412	59	else.251	else.251	PROPN
ftr-423	1412	60	note	note	VERB
ftr-423	1412	61	that	that	SCONJ
ftr-423	1412	62	with	with	ADP
ftr-423	1412	63	the	the	DET
ftr-423	1412	64	one	one	NUM
ftr-423	1412	65	flesh	flesh	NOUN
ftr-423	1412	66	,	,	PUNCT
ftr-423	1412	67	two	two	NUM
ftr-423	1412	68	taxpayer	taxpayer	NOUN
ftr-423	1412	69	system	system	NOUN
ftr-423	1412	70	’s	’s	PART
ftr-423	1412	71	generous	generous	ADJ
ftr-423	1412	72	applicable	applicable	ADJ
ftr-423	1412	73	exclusion	exclusion	NOUN
ftr-423	1412	74	amount	amount	NOUN
ftr-423	1412	75	,	,	PUNCT
ftr-423	1412	76	the	the	DET
ftr-423	1412	77	qtip	qtip	NOUN
ftr-423	1412	78	trust	trust	NOUN
ftr-423	1412	79	is	be	AUX
ftr-423	1412	80	unnecessary	unnecessary	ADJ
ftr-423	1412	81	.	.	PUNCT
ftr-423	1413	1	practically	practically	ADV
ftr-423	1413	2	speaking	speak	VERB
ftr-423	1413	3	this	this	PRON
ftr-423	1413	4	means	mean	VERB
ftr-423	1413	5	that	that	SCONJ
ftr-423	1413	6	the	the	DET
ftr-423	1413	7	first	first	ADJ
ftr-423	1413	8	spouse	spouse	NOUN
ftr-423	1413	9	to	to	PART
ftr-423	1413	10	die	die	VERB
ftr-423	1413	11	could	could	AUX
ftr-423	1413	12	leave	leave	VERB
ftr-423	1413	13	his	his	PRON
ftr-423	1413	14	or	or	CCONJ
ftr-423	1413	15	her	her	PRON
ftr-423	1413	16	entire	entire	ADJ
ftr-423	1413	17	testamentary	testamentary	ADJ
ftr-423	1413	18	estate	estate	NOUN
ftr-423	1413	19	to	to	ADP
ftr-423	1413	20	children	child	NOUN
ftr-423	1413	21	from	from	ADP
ftr-423	1413	22	a	a	DET
ftr-423	1413	23	prior	prior	ADJ
ftr-423	1413	24	marriage	marriage	NOUN
ftr-423	1413	25	.	.	PUNCT
ftr-423	1414	1	if	if	SCONJ
ftr-423	1414	2	so	so	ADV
ftr-423	1414	3	,	,	PUNCT
ftr-423	1414	4	the	the	DET
ftr-423	1414	5	surviving	surviving	NOUN
ftr-423	1414	6	spouse	spouse	NOUN
ftr-423	1414	7	would	would	AUX
ftr-423	1414	8	have	have	VERB
ftr-423	1414	9	a	a	DET
ftr-423	1414	10	limited	limited	ADJ
ftr-423	1414	11	legal	legal	ADJ
ftr-423	1414	12	remedy	remedy	NOUN
ftr-423	1414	13	,	,	PUNCT
ftr-423	1414	14	i.e.	i.e.	X
ftr-423	1414	15	,	,	PUNCT
ftr-423	1414	16	his	his	PRON
ftr-423	1414	17	or	or	CCONJ
ftr-423	1414	18	her	her	PRON
ftr-423	1414	19	state	state	NOUN
ftr-423	1414	20	property	property	NOUN
ftr-423	1414	21	law	law	NOUN
ftr-423	1414	22	right	right	NOUN
ftr-423	1414	23	to	to	PART
ftr-423	1414	24	elect	elect	VERB
ftr-423	1414	25	against	against	ADP
ftr-423	1414	26	the	the	DET
ftr-423	1414	27	decedent	decedent	NOUN
ftr-423	1414	28	’s	’s	PART
ftr-423	1414	29	will	will	NOUN
ftr-423	1414	30	.	.	PUNCT
ftr-423	1415	1	whether	whether	SCONJ
ftr-423	1415	2	the	the	DET
ftr-423	1415	3	802	802	NUM
ftr-423	1415	4	florida	florida	PROPN
ftr-423	1415	5	tax	tax	NOUN
ftr-423	1415	6	review	review	NOUN
ftr-423	1415	7	[	[	X
ftr-423	1415	8	vol	vol	NOUN
ftr-423	1415	9	.	.	PUNCT
ftr-423	1415	10	6:8	6:8	NUM
ftr-423	1415	11	252	252	NUM
ftr-423	1415	12	.	.	PUNCT
ftr-423	1416	1	in	in	ADP
ftr-423	1416	2	most	most	ADJ
ftr-423	1416	3	jurisdictions	jurisdiction	NOUN
ftr-423	1416	4	,	,	PUNCT
ftr-423	1416	5	a	a	DET
ftr-423	1416	6	surviving	surviving	NOUN
ftr-423	1416	7	spouse	spouse	NOUN
ftr-423	1416	8	may	may	AUX
ftr-423	1416	9	elect	elect	VERB
ftr-423	1416	10	against	against	ADP
ftr-423	1416	11	the	the	DET
ftr-423	1416	12	w	w	PROPN
ftr-423	1416	13	ill	ill	ADJ
ftr-423	1416	14	to	to	PART
ftr-423	1416	15	receive	receive	VERB
ftr-423	1416	16	a	a	DET
ftr-423	1416	17	statutory	statutory	ADJ
ftr-423	1416	18	share	share	NOUN
ftr-423	1416	19	of	of	ADP
ftr-423	1416	20	the	the	DET
ftr-423	1416	21	decedent	decedent	NOUN
ftr-423	1416	22	’s	’s	PART
ftr-423	1416	23	estate	estate	NOUN
ftr-423	1416	24	.	.	PUNCT
ftr-423	1417	1	see	see	VERB
ftr-423	1417	2	,	,	PUNCT
ftr-423	1417	3	e.g.	e.g.	ADV
ftr-423	1417	4	,	,	PUNCT
ftr-423	1417	5	restatement	restatement	NOUN
ftr-423	1417	6	(	(	PUNCT
ftr-423	1417	7	third	third	ADJ
ftr-423	1417	8	)	)	PUNCT
ftr-423	1417	9	of	of	ADP
ftr-423	1417	10	prop	prop	NOUN
ftr-423	1417	11	.	.	PUNCT
ftr-423	1417	12	:	:	PUNCT
ftr-423	1418	1	wills	will	NOUN
ftr-423	1418	2	&	&	CCONJ
ftr-423	1418	3	other	other	ADJ
ftr-423	1418	4	donotive	donotive	ADJ
ftr-423	1418	5	transfers	transfer	NOUN
ftr-423	1418	6	,	,	PUNCT
ftr-423	1418	7	§	§	PROPN
ftr-423	1418	8	9.1	9.1	NUM
ftr-423	1418	9	cmt	cmt	NOUN
ftr-423	1418	10	.	.	PUNCT
ftr-423	1419	1	d	d	X
ftr-423	1419	2	(	(	PUNCT
ftr-423	1419	3	2003	2003	NUM
ftr-423	1419	4	)	)	PUNCT
ftr-423	1419	5	;	;	PUNCT
ftr-423	1419	6	restatement	restatement	NOUN
ftr-423	1419	7	(	(	PUNCT
ftr-423	1419	8	second	second	ADJ
ftr-423	1419	9	)	)	PUNCT
ftr-423	1419	10	of	of	ADP
ftr-423	1419	11	prop	prop	NOUN
ftr-423	1419	12	.	.	PUNCT
ftr-423	1420	1	donative	donative	ADJ
ftr-423	1420	2	transvers	transver	NOUN
ftr-423	1420	3	,	,	PUNCT
ftr-423	1420	4	§	§	PROPN
ftr-423	1420	5	34.1	34.1	NUM
ftr-423	1420	6	reporter	reporter	NOUN
ftr-423	1420	7	’s	’s	PART
ftr-423	1420	8	note	note	PROPN
ftr-423	1420	9	15	15	NUM
ftr-423	1420	10	(	(	PUNCT
ftr-423	1420	11	1992	1992	NUM
ftr-423	1420	12	)	)	PUNCT
ftr-423	1420	13	;	;	PUNCT
ftr-423	1420	14	lawrence	lawrence	PROPN
ftr-423	1420	15	w.	w.	PROPN
ftr-423	1420	16	waggoner	waggoner	PROPN
ftr-423	1420	17	,	,	PUNCT
ftr-423	1420	18	the	the	DET
ftr-423	1420	19	uniform	uniform	ADJ
ftr-423	1420	20	probate	probate	NOUN
ftr-423	1420	21	c	c	PROPN
ftr-423	1420	22	ode	ode	PROPN
ftr-423	1420	23	’s	’s	PART
ftr-423	1420	24	elective	elective	ADJ
ftr-423	1420	25	share	share	NOUN
ftr-423	1420	26	:	:	PUNCT
ftr-423	1420	27	time	time	NOUN
ftr-423	1420	28	for	for	ADP
ftr-423	1420	29	a	a	DET
ftr-423	1420	30	reassessment	reassessment	NOUN
ftr-423	1420	31	,	,	PUNCT
ftr-423	1420	32	37	37	NUM
ftr-423	1420	33	u.	u.	PROPN
ftr-423	1420	34	mich	mich	PROPN
ftr-423	1420	35	.	.	PUNCT
ftr-423	1420	36	j.l	j.l	PROPN
ftr-423	1420	37	.	.	PROPN
ftr-423	1420	38	reform	reform	PROPN
ftr-423	1420	39	1	1	NUM
ftr-423	1420	40	(	(	PUNCT
ftr-423	1420	41	2003	2003	NUM
ftr-423	1420	42	)	)	PUNCT
ftr-423	1420	43	.	.	PUNCT
ftr-423	1421	1	253	253	NUM
ftr-423	1421	2	.	.	PUNCT
ftr-423	1422	1	see	see	VERB
ftr-423	1422	2	discussion	discussion	NOUN
ftr-423	1422	3	supra	supra	PROPN
ftr-423	1422	4	part	part	NOUN
ftr-423	1422	5	iii.b	iii.b	PROPN
ftr-423	1422	6	.	.	PROPN
ftr-423	1422	7	254	254	NUM
ftr-423	1422	8	.	.	PUNCT
ftr-423	1423	1	i	i	PRON
ftr-423	1423	2	d.	d.	PROPN
ftr-423	1423	3	255	255	NUM
ftr-423	1423	4	.	.	PUNCT
ftr-423	1424	1	the	the	DET
ftr-423	1424	2	present	present	ADJ
ftr-423	1424	3	code	code	NOUN
ftr-423	1424	4	provides	provide	VERB
ftr-423	1424	5	for	for	ADP
ftr-423	1424	6	an	an	DET
ftr-423	1424	7	income	income	NOUN
ftr-423	1424	8	tax	tax	NOUN
ftr-423	1424	9	exemption	exemption	NOUN
ftr-423	1424	10	amount	amount	NOUN
ftr-423	1424	11	with	with	ADP
ftr-423	1424	12	respect	respect	NOUN
ftr-423	1424	13	to	to	ADP
ftr-423	1424	14	each	each	DET
ftr-423	1424	15	dependent	dependent	ADJ
ftr-423	1424	16	of	of	ADP
ftr-423	1424	17	a	a	DET
ftr-423	1424	18	taxpayer	taxpayer	NOUN
ftr-423	1424	19	.	.	PUNCT
ftr-423	1425	1	irc	irc	PROPN
ftr-423	1425	2	§	§	PROPN
ftr-423	1425	3	151(c	151(c	PROPN
ftr-423	1425	4	)	)	PUNCT
ftr-423	1425	5	.	.	PUNCT
ftr-423	1426	1	for	for	ADP
ftr-423	1426	2	income	income	NOUN
ftr-423	1426	3	tax	tax	NOUN
ftr-423	1426	4	purposes	purpose	NOUN
ftr-423	1426	5	,	,	PUNCT
ftr-423	1426	6	a	a	DET
ftr-423	1426	7	dependent	dependent	ADJ
ftr-423	1426	8	is	be	AUX
ftr-423	1426	9	any	any	DET
ftr-423	1426	10	member	member	NOUN
ftr-423	1426	11	of	of	ADP
ftr-423	1426	12	a	a	DET
ftr-423	1426	13	spec	spec	NOUN
ftr-423	1426	14	ified	ified	ADJ
ftr-423	1426	15	class	class	NOUN
ftr-423	1426	16	over	over	ADP
ftr-423	1426	17	half	half	NOUN
ftr-423	1426	18	of	of	ADP
ftr-423	1426	19	whose	whose	DET
ftr-423	1426	20	support	support	NOUN
ftr-423	1426	21	,	,	PUNCT
ftr-423	1426	22	for	for	ADP
ftr-423	1426	23	the	the	DET
ftr-423	1426	24	calendar	calendar	NOUN
ftr-423	1426	25	year	year	NOUN
ftr-423	1426	26	in	in	ADP
ftr-423	1426	27	which	which	PRON
ftr-423	1426	28	the	the	DET
ftr-423	1426	29	taxable	taxable	ADJ
ftr-423	1426	30	year	year	NOUN
ftr-423	1426	31	of	of	ADP
ftr-423	1426	32	the	the	DET
ftr-423	1426	33	taxpayer	taxpayer	NOUN
ftr-423	1426	34	begins	begin	VERB
ftr-423	1426	35	,	,	PUNCT
ftr-423	1426	36	is	be	AUX
ftr-423	1426	37	received	receive	VERB
ftr-423	1426	38	or	or	CCONJ
ftr-423	1426	39	is	be	AUX
ftr-423	1426	40	treated	treat	VERB
ftr-423	1426	41	as	as	SCONJ
ftr-423	1426	42	received	receive	VERB
ftr-423	1426	43	from	from	ADP
ftr-423	1426	44	the	the	DET
ftr-423	1426	45	taxpayer	taxpayer	NOUN
ftr-423	1426	46	.	.	PUNCT
ftr-423	1427	1	irc	irc	PROPN
ftr-423	1427	2	§	§	PROPN
ftr-423	1427	3	152(a	152(a	PROPN
ftr-423	1427	4	)	)	PUNCT
ftr-423	1427	5	.	.	PUNCT
ftr-423	1428	1	the	the	DET
ftr-423	1428	2	specified	specified	ADJ
ftr-423	1428	3	class	class	NOUN
ftr-423	1428	4	is	be	AUX
ftr-423	1428	5	comprised	comprise	VERB
ftr-423	1428	6	of	of	ADP
ftr-423	1428	7	the	the	DET
ftr-423	1428	8	following	follow	VERB
ftr-423	1428	9	members	member	NOUN
ftr-423	1428	10	:	:	PUNCT
ftr-423	1428	11	(	(	PUNCT
ftr-423	1428	12	1	1	X
ftr-423	1428	13	)	)	PUNCT
ftr-423	1428	14	a	a	DET
ftr-423	1428	15	son	son	NOUN
ftr-423	1428	16	or	or	CCONJ
ftr-423	1428	17	daughter	daughter	NOUN
ftr-423	1428	18	of	of	ADP
ftr-423	1428	19	the	the	DET
ftr-423	1428	20	taxpayer	taxpayer	NOUN
ftr-423	1428	21	,	,	PUNCT
ftr-423	1428	22	or	or	CCONJ
ftr-423	1428	23	a	a	DET
ftr-423	1428	24	descendant	descendant	NOUN
ftr-423	1428	25	of	of	ADP
ftr-423	1428	26	either	either	ADV
ftr-423	1428	27	,	,	PUNCT
ftr-423	1428	28	(	(	PUNCT
ftr-423	1428	29	2	2	X
ftr-423	1428	30	)	)	PUNCT
ftr-423	1428	31	a	a	DET
ftr-423	1428	32	stepson	stepson	NOUN
ftr-423	1428	33	or	or	CCONJ
ftr-423	1428	34	stepdaughter	stepdaughter	NOUN
ftr-423	1428	35	of	of	ADP
ftr-423	1428	36	the	the	DET
ftr-423	1428	37	taxpayer	taxpayer	NOUN
ftr-423	1428	38	;	;	PUNCT
ftr-423	1428	39	(	(	PUNCT
ftr-423	1428	40	3	3	X
ftr-423	1428	41	)	)	PUNCT
ftr-423	1428	42	a	a	DET
ftr-423	1428	43	brother	brother	NOUN
ftr-423	1428	44	,	,	PUNCT
ftr-423	1428	45	sister	sister	NOUN
ftr-423	1428	46	,	,	PUNCT
ftr-423	1428	47	stepbrother	stepbrother	ADJ
ftr-423	1428	48	or	or	CCONJ
ftr-423	1428	49	stepsister	stepsister	ADJ
ftr-423	1428	50	elective	elective	ADJ
ftr-423	1428	51	share	share	NOUN
ftr-423	1428	52	is	be	AUX
ftr-423	1428	53	fair	fair	ADJ
ftr-423	1428	54	or	or	CCONJ
ftr-423	1428	55	adequate252	adequate252	PROPN
ftr-423	1428	56	is	be	AUX
ftr-423	1428	57	open	open	ADJ
ftr-423	1428	58	to	to	ADP
ftr-423	1428	59	question	question	NOUN
ftr-423	1428	60	,	,	PUNCT
ftr-423	1428	61	but	but	CCONJ
ftr-423	1428	62	it	it	PRON
ftr-423	1428	63	is	be	AUX
ftr-423	1428	64	a	a	DET
ftr-423	1428	65	question	question	NOUN
ftr-423	1428	66	that	that	PRON
ftr-423	1428	67	should	should	AUX
ftr-423	1428	68	be	be	AUX
ftr-423	1428	69	answered	answer	VERB
ftr-423	1428	70	by	by	ADP
ftr-423	1428	71	state	state	NOUN
ftr-423	1428	72	law	law	NOUN
ftr-423	1428	73	,	,	PUNCT
ftr-423	1428	74	not	not	PART
ftr-423	1428	75	federal	federal	ADJ
ftr-423	1428	76	estate	estate	NOUN
ftr-423	1428	77	and	and	CCONJ
ftr-423	1428	78	gift	gift	NOUN
ftr-423	1428	79	tax	tax	NOUN
ftr-423	1428	80	law	law	NOUN
ftr-423	1428	81	.	.	PUNCT
ftr-423	1429	1	2	2	X
ftr-423	1429	2	.	.	X
ftr-423	1429	3	all	all	DET
ftr-423	1429	4	taxpayers	taxpayer	NOUN
ftr-423	1429	5	are	be	AUX
ftr-423	1429	6	created	create	VERB
ftr-423	1429	7	equal	equal	ADJ
ftr-423	1429	8	–	–	PUNCT
ftr-423	1429	9	in	in	ADP
ftr-423	1429	10	the	the	DET
ftr-423	1429	11	one	one	NUM
ftr-423	1429	12	flesh	flesh	NOUN
ftr-423	1429	13	,	,	PUNCT
ftr-423	1429	14	two	two	NUM
ftr-423	1429	15	taxpayer	taxpayer	NOUN
ftr-423	1429	16	system	system	NOUN
ftr-423	1429	17	,	,	PUNCT
ftr-423	1429	18	all	all	DET
ftr-423	1429	19	gratuitous	gratuitous	ADJ
ftr-423	1429	20	transfers	transfer	NOUN
ftr-423	1429	21	above	above	ADP
ftr-423	1429	22	the	the	DET
ftr-423	1429	23	exemption	exemption	NOUN
ftr-423	1429	24	threshold	threshold	NOUN
ftr-423	1429	25	will	will	AUX
ftr-423	1429	26	be	be	AUX
ftr-423	1429	27	subject	subject	ADJ
ftr-423	1429	28	to	to	ADP
ftr-423	1429	29	taxation	taxation	NOUN
ftr-423	1429	30	,	,	PUNCT
ftr-423	1429	31	regardless	regardless	ADV
ftr-423	1429	32	of	of	ADP
ftr-423	1429	33	the	the	DET
ftr-423	1429	34	relationship	relationship	NOUN
ftr-423	1429	35	between	between	ADP
ftr-423	1429	36	the	the	DET
ftr-423	1429	37	donor	donor	NOUN
ftr-423	1429	38	and	and	CCONJ
ftr-423	1429	39	the	the	DET
ftr-423	1429	40	donee	donee	NOUN
ftr-423	1429	41	.	.	PUNCT
ftr-423	1430	1	as	as	SCONJ
ftr-423	1430	2	described	describe	VERB
ftr-423	1430	3	in	in	ADP
ftr-423	1430	4	part	part	NOUN
ftr-423	1430	5	iii.b.1	iii.b.1	NOUN
ftr-423	1430	6	,	,	PUNCT
ftr-423	1430	7	transfers	transfer	NOUN
ftr-423	1430	8	between	between	ADP
ftr-423	1430	9	members	member	NOUN
ftr-423	1430	10	of	of	ADP
ftr-423	1430	11	the	the	DET
ftr-423	1430	12	hypothetical	hypothetical	ADJ
ftr-423	1430	13	“	"	PUNCT
ftr-423	1430	14	couples	couple	NOUN
ftr-423	1430	15	”	"	PUNCT
ftr-423	1430	16	described	describe	VERB
ftr-423	1430	17	in	in	ADP
ftr-423	1430	18	that	that	DET
ftr-423	1430	19	section	section	NOUN
ftr-423	1430	20	would	would	AUX
ftr-423	1430	21	be	be	AUX
ftr-423	1430	22	fully	fully	ADV
ftr-423	1430	23	taxable	taxable	ADJ
ftr-423	1430	24	in	in	ADP
ftr-423	1430	25	the	the	DET
ftr-423	1430	26	new	new	ADJ
ftr-423	1430	27	system	system	NOUN
ftr-423	1430	28	.	.	PUNCT
ftr-423	1431	1	regardless	regardless	ADV
ftr-423	1431	2	of	of	ADP
ftr-423	1431	3	any	any	DET
ftr-423	1431	4	showing	showing	NOUN
ftr-423	1431	5	of	of	ADP
ftr-423	1431	6	economic	economic	ADJ
ftr-423	1431	7	unity	unity	NOUN
ftr-423	1431	8	,	,	PUNCT
ftr-423	1431	9	a	a	DET
ftr-423	1431	10	tax	tax	NOUN
ftr-423	1431	11	would	would	AUX
ftr-423	1431	12	be	be	AUX
ftr-423	1431	13	imposed	impose	VERB
ftr-423	1431	14	if	if	SCONJ
ftr-423	1431	15	,	,	PUNCT
ftr-423	1431	16	say	say	INTJ
ftr-423	1431	17	,	,	PUNCT
ftr-423	1431	18	unmarried	unmarried	ADJ
ftr-423	1431	19	man	man	NOUN
ftr-423	1431	20	makes	make	VERB
ftr-423	1431	21	a	a	DET
ftr-423	1431	22	gift	gift	NOUN
ftr-423	1431	23	to	to	ADP
ftr-423	1431	24	his	his	PRON
ftr-423	1431	25	opposite	opposite	ADJ
ftr-423	1431	26	sex	sex	NOUN
ftr-423	1431	27	partner	partner	NOUN
ftr-423	1431	28	,	,	PUNCT
ftr-423	1431	29	woman	woman	NOUN
ftr-423	1431	30	;	;	PUNCT
ftr-423	1431	31	or	or	CCONJ
ftr-423	1431	32	if	if	SCONJ
ftr-423	1431	33	man	man	NOUN
ftr-423	1431	34	1	1	NUM
ftr-423	1431	35	sets	set	VERB
ftr-423	1431	36	up	up	ADP
ftr-423	1431	37	a	a	DET
ftr-423	1431	38	discretionary	discretionary	ADJ
ftr-423	1431	39	trust	trust	NOUN
ftr-423	1431	40	for	for	ADP
ftr-423	1431	41	his	his	PRON
ftr-423	1431	42	same	same	ADJ
ftr-423	1431	43	-	-	PUNCT
ftr-423	1431	44	sex	sex	NOUN
ftr-423	1431	45	partner	partner	NOUN
ftr-423	1431	46	,	,	PUNCT
ftr-423	1431	47	man	man	NOUN
ftr-423	1431	48	2	2	NUM
ftr-423	1431	49	;	;	PUNCT
ftr-423	1431	50	or	or	CCONJ
ftr-423	1431	51	if	if	SCONJ
ftr-423	1431	52	one	one	NUM
ftr-423	1431	53	elderly	elderly	ADJ
ftr-423	1431	54	sister	sister	NOUN
ftr-423	1431	55	devises	devise	VERB
ftr-423	1431	56	property	property	NOUN
ftr-423	1431	57	to	to	ADP
ftr-423	1431	58	the	the	DET
ftr-423	1431	59	other	other	ADJ
ftr-423	1431	60	sister	sister	NOUN
ftr-423	1431	61	at	at	ADP
ftr-423	1431	62	death	death	NOUN
ftr-423	1431	63	;	;	PUNCT
ftr-423	1431	64	or	or	CCONJ
ftr-423	1431	65	if	if	SCONJ
ftr-423	1431	66	adult	adult	NOUN
ftr-423	1431	67	child	child	NOUN
ftr-423	1431	68	predeceases	predecease	VERB
ftr-423	1431	69	elderly	elderly	ADJ
ftr-423	1431	70	parent	parent	NOUN
ftr-423	1431	71	and	and	CCONJ
ftr-423	1431	72	leaves	leave	VERB
ftr-423	1431	73	her	her	PRON
ftr-423	1431	74	entire	entire	ADJ
ftr-423	1431	75	estate	estate	NOUN
ftr-423	1431	76	to	to	ADP
ftr-423	1431	77	elderly	elderly	ADJ
ftr-423	1431	78	parent	parent	NOUN
ftr-423	1431	79	in	in	ADP
ftr-423	1431	80	trust.253	trust.253	NUM
ftr-423	1431	81	whether	whether	SCONJ
ftr-423	1431	82	those	those	DET
ftr-423	1431	83	transfers	transfer	NOUN
ftr-423	1431	84	will	will	AUX
ftr-423	1431	85	result	result	VERB
ftr-423	1431	86	in	in	ADP
ftr-423	1431	87	the	the	DET
ftr-423	1431	88	payment	payment	NOUN
ftr-423	1431	89	of	of	ADP
ftr-423	1431	90	any	any	DET
ftr-423	1431	91	transfer	transfer	NOUN
ftr-423	1431	92	tax	tax	NOUN
ftr-423	1431	93	,	,	PUNCT
ftr-423	1431	94	however	however	ADV
ftr-423	1431	95	,	,	PUNCT
ftr-423	1431	96	will	will	AUX
ftr-423	1431	97	depend	depend	VERB
ftr-423	1431	98	on	on	ADP
ftr-423	1431	99	the	the	DET
ftr-423	1431	100	size	size	NOUN
ftr-423	1431	101	of	of	ADP
ftr-423	1431	102	the	the	DET
ftr-423	1431	103	transfer	transfer	NOUN
ftr-423	1431	104	and	and	CCONJ
ftr-423	1431	105	whether	whether	SCONJ
ftr-423	1431	106	the	the	DET
ftr-423	1431	107	transferor	transferor	NOUN
ftr-423	1431	108	has	have	AUX
ftr-423	1431	109	used	use	VERB
ftr-423	1431	110	some	some	PRON
ftr-423	1431	111	or	or	CCONJ
ftr-423	1431	112	all	all	PRON
ftr-423	1431	113	of	of	ADP
ftr-423	1431	114	his	his	PRON
ftr-423	1431	115	or	or	CCONJ
ftr-423	1431	116	her	her	PRON
ftr-423	1431	117	$	$	SYM
ftr-423	1431	118	10	10	NUM
ftr-423	1431	119	million	million	NUM
ftr-423	1431	120	applicable	applicable	ADJ
ftr-423	1431	121	exclusion	exclusion	NOUN
ftr-423	1431	122	amount	amount	NOUN
ftr-423	1431	123	.	.	PUNCT
ftr-423	1432	1	the	the	DET
ftr-423	1432	2	one	one	NUM
ftr-423	1432	3	flesh	flesh	NOUN
ftr-423	1432	4	,	,	PUNCT
ftr-423	1432	5	two	two	NUM
ftr-423	1432	6	taxpayer	taxpayer	NOUN
ftr-423	1432	7	system	system	NOUN
ftr-423	1432	8	embraces	embrace	VERB
ftr-423	1432	9	the	the	DET
ftr-423	1432	10	similarity	similarity	NOUN
ftr-423	1432	11	among	among	ADP
ftr-423	1432	12	the	the	DET
ftr-423	1432	13	many	many	ADJ
ftr-423	1432	14	relationships	relationship	NOUN
ftr-423	1432	15	that	that	SCONJ
ftr-423	1432	16	people	people	NOUN
ftr-423	1432	17	form	form	VERB
ftr-423	1432	18	but	but	CCONJ
ftr-423	1432	19	rejects	reject	VERB
ftr-423	1432	20	special	special	ADJ
ftr-423	1432	21	treatment	treatment	NOUN
ftr-423	1432	22	for	for	ADP
ftr-423	1432	23	dependency	dependency	NOUN
ftr-423	1432	24	relationships	relationship	NOUN
ftr-423	1432	25	.	.	PUNCT
ftr-423	1433	1	the	the	DET
ftr-423	1433	2	tax	tax	NOUN
ftr-423	1433	3	results	result	NOUN
ftr-423	1433	4	of	of	ADP
ftr-423	1433	5	a	a	DET
ftr-423	1433	6	transfer	transfer	NOUN
ftr-423	1433	7	by	by	ADP
ftr-423	1433	8	one	one	NUM
ftr-423	1433	9	person	person	NOUN
ftr-423	1433	10	to	to	ADP
ftr-423	1433	11	another	another	PRON
ftr-423	1433	12	should	should	AUX
ftr-423	1433	13	not	not	PART
ftr-423	1433	14	depend	depend	VERB
ftr-423	1433	15	on	on	ADP
ftr-423	1433	16	the	the	DET
ftr-423	1433	17	existence	existence	NOUN
ftr-423	1433	18	of	of	ADP
ftr-423	1433	19	a	a	DET
ftr-423	1433	20	legalized	legalize	VERB
ftr-423	1433	21	sexual	sexual	ADJ
ftr-423	1433	22	relationship	relationship	NOUN
ftr-423	1433	23	between	between	ADP
ftr-423	1433	24	a	a	DET
ftr-423	1433	25	man	man	NOUN
ftr-423	1433	26	and	and	CCONJ
ftr-423	1433	27	a	a	DET
ftr-423	1433	28	woman	woman	NOUN
ftr-423	1433	29	.	.	PUNCT
ftr-423	1434	1	women	woman	NOUN
ftr-423	1434	2	in	in	ADP
ftr-423	1434	3	particular	particular	ADJ
ftr-423	1434	4	may	may	AUX
ftr-423	1434	5	develop	develop	VERB
ftr-423	1434	6	affinity	affinity	NOUN
ftr-423	1434	7	relationships	relationship	NOUN
ftr-423	1434	8	on	on	ADP
ftr-423	1434	9	account	account	NOUN
ftr-423	1434	10	of	of	ADP
ftr-423	1434	11	their	their	PRON
ftr-423	1434	12	roles	role	NOUN
ftr-423	1434	13	as	as	ADP
ftr-423	1434	14	care	care	NOUN
ftr-423	1434	15	-	-	PUNCT
ftr-423	1434	16	takers	taker	NOUN
ftr-423	1434	17	,	,	PUNCT
ftr-423	1434	18	and	and	CCONJ
ftr-423	1434	19	there	there	PRON
ftr-423	1434	20	is	be	VERB
ftr-423	1434	21	no	no	DET
ftr-423	1434	22	logical	logical	ADJ
ftr-423	1434	23	reason	reason	NOUN
ftr-423	1434	24	to	to	PART
ftr-423	1434	25	treat	treat	VERB
ftr-423	1434	26	these	these	DET
ftr-423	1434	27	economic	economic	ADJ
ftr-423	1434	28	relationships	relationship	NOUN
ftr-423	1434	29	any	any	ADV
ftr-423	1434	30	different	different	ADJ
ftr-423	1434	31	from	from	ADP
ftr-423	1434	32	marriage.254	marriage.254	PROPN
ftr-423	1434	33	these	these	DET
ftr-423	1434	34	relationships	relationship	NOUN
ftr-423	1434	35	should	should	AUX
ftr-423	1434	36	not	not	PART
ftr-423	1434	37	be	be	AUX
ftr-423	1434	38	treated	treat	VERB
ftr-423	1434	39	as	as	ADP
ftr-423	1434	40	“	"	PUNCT
ftr-423	1434	41	better	well	ADJ
ftr-423	1434	42	”	"	PUNCT
ftr-423	1434	43	than	than	ADP
ftr-423	1434	44	traditional	traditional	ADJ
ftr-423	1434	45	marriage	marriage	NOUN
ftr-423	1434	46	but	but	CCONJ
ftr-423	1434	47	should	should	AUX
ftr-423	1434	48	not	not	PART
ftr-423	1434	49	be	be	AUX
ftr-423	1434	50	treated	treat	VERB
ftr-423	1434	51	any	any	PRON
ftr-423	1434	52	worse	bad	ADJ
ftr-423	1434	53	,	,	PUNCT
ftr-423	1434	54	either	either	ADV
ftr-423	1434	55	.	.	PUNCT
ftr-423	1435	1	note	note	VERB
ftr-423	1435	2	the	the	DET
ftr-423	1435	3	similarities	similarity	NOUN
ftr-423	1435	4	among	among	ADP
ftr-423	1435	5	a	a	DET
ftr-423	1435	6	married	married	ADJ
ftr-423	1435	7	couple	couple	NOUN
ftr-423	1435	8	(	(	PUNCT
ftr-423	1435	9	as	as	SCONJ
ftr-423	1435	10	envisioned	envision	VERB
ftr-423	1435	11	by	by	ADP
ftr-423	1435	12	the	the	DET
ftr-423	1435	13	current	current	ADJ
ftr-423	1435	14	code	code	PROPN
ftr-423	1435	15	)	)	PUNCT
ftr-423	1435	16	and	and	CCONJ
ftr-423	1435	17	the	the	DET
ftr-423	1435	18	hypothetical	hypothetical	ADJ
ftr-423	1435	19	taxpaying	taxpaying	NOUN
ftr-423	1435	20	couples	couple	NOUN
ftr-423	1435	21	described	describe	VERB
ftr-423	1435	22	in	in	ADP
ftr-423	1435	23	part	part	NOUN
ftr-423	1435	24	iii.b.1	iii.b.1	NOUN
ftr-423	1435	25	.	.	PUNCT
ftr-423	1436	1	all	all	DET
ftr-423	1436	2	the	the	DET
ftr-423	1436	3	couples	couple	NOUN
ftr-423	1436	4	arguably	arguably	ADV
ftr-423	1436	5	could	could	AUX
ftr-423	1436	6	demonstrate	demonstrate	VERB
ftr-423	1436	7	economic	economic	ADJ
ftr-423	1436	8	unity	unity	NOUN
ftr-423	1436	9	.	.	PUNCT
ftr-423	1437	1	recall	recall	NOUN
ftr-423	1437	2	,	,	PUNCT
ftr-423	1437	3	however	however	ADV
ftr-423	1437	4	,	,	PUNCT
ftr-423	1437	5	that	that	SCONJ
ftr-423	1437	6	tax	tax	NOUN
ftr-423	1437	7	results	result	NOUN
ftr-423	1437	8	in	in	ADP
ftr-423	1437	9	the	the	DET
ftr-423	1437	10	new	new	ADJ
ftr-423	1437	11	one	one	NUM
ftr-423	1437	12	flesh	flesh	NOUN
ftr-423	1437	13	,	,	PUNCT
ftr-423	1437	14	two	two	NUM
ftr-423	1437	15	taxpayer	taxpayer	NOUN
ftr-423	1437	16	system	system	NOUN
ftr-423	1437	17	do	do	AUX
ftr-423	1437	18	not	not	PART
ftr-423	1437	19	depend	depend	VERB
ftr-423	1437	20	on	on	ADP
ftr-423	1437	21	either	either	CCONJ
ftr-423	1437	22	the	the	DET
ftr-423	1437	23	identity	identity	NOUN
ftr-423	1437	24	of	of	ADP
ftr-423	1437	25	the	the	DET
ftr-423	1437	26	donor	donor	NOUN
ftr-423	1437	27	and	and	CCONJ
ftr-423	1437	28	the	the	DET
ftr-423	1437	29	donee	donee	NOUN
ftr-423	1437	30	or	or	CCONJ
ftr-423	1437	31	the	the	DET
ftr-423	1437	32	presence	presence	NOUN
ftr-423	1437	33	or	or	CCONJ
ftr-423	1437	34	absence	absence	NOUN
ftr-423	1437	35	of	of	ADP
ftr-423	1437	36	an	an	DET
ftr-423	1437	37	economic	economic	ADJ
ftr-423	1437	38	unity	unity	NOUN
ftr-423	1437	39	of	of	ADP
ftr-423	1437	40	interest	interest	NOUN
ftr-423	1437	41	.	.	PUNCT
ftr-423	1438	1	although	although	SCONJ
ftr-423	1438	2	an	an	DET
ftr-423	1438	3	argument	argument	NOUN
ftr-423	1438	4	could	could	AUX
ftr-423	1438	5	be	be	AUX
ftr-423	1438	6	made	make	VERB
ftr-423	1438	7	for	for	ADP
ftr-423	1438	8	the	the	DET
ftr-423	1438	9	nontaxation	nontaxation	NOUN
ftr-423	1438	10	of	of	ADP
ftr-423	1438	11	transfers	transfer	NOUN
ftr-423	1438	12	to	to	ADP
ftr-423	1438	13	economic	economic	ADJ
ftr-423	1438	14	dependents	dependent	NOUN
ftr-423	1438	15	,	,	PUNCT
ftr-423	1438	16	such	such	DET
ftr-423	1438	17	an	an	DET
ftr-423	1438	18	exemption	exemption	NOUN
ftr-423	1438	19	is	be	AUX
ftr-423	1438	20	undesirable	undesirable	ADJ
ftr-423	1438	21	.	.	PUNCT
ftr-423	1439	1	it	it	PRON
ftr-423	1439	2	would	would	AUX
ftr-423	1439	3	complicate	complicate	VERB
ftr-423	1439	4	and	and	CCONJ
ftr-423	1439	5	increase	increase	VERB
ftr-423	1439	6	the	the	DET
ftr-423	1439	7	costs	cost	NOUN
ftr-423	1439	8	of	of	ADP
ftr-423	1439	9	administration	administration	NOUN
ftr-423	1439	10	of	of	ADP
ftr-423	1439	11	the	the	DET
ftr-423	1439	12	tax	tax	NOUN
ftr-423	1439	13	system	system	NOUN
ftr-423	1439	14	.	.	PUNCT
ftr-423	1440	1	furthermore	furthermore	ADV
ftr-423	1440	2	a	a	DET
ftr-423	1440	3	dependency	dependency	NOUN
ftr-423	1440	4	exemption	exemption	NOUN
ftr-423	1440	5	would	would	AUX
ftr-423	1440	6	necessitate	necessitate	VERB
ftr-423	1440	7	a	a	DET
ftr-423	1440	8	factual	factual	ADJ
ftr-423	1440	9	inquiry	inquiry	NOUN
ftr-423	1440	10	into	into	ADP
ftr-423	1440	11	personal	personal	ADJ
ftr-423	1440	12	relationships	relationship	NOUN
ftr-423	1440	13	that	that	PRON
ftr-423	1440	14	would	would	AUX
ftr-423	1440	15	be	be	AUX
ftr-423	1440	16	unwelcome	unwelcome	ADJ
ftr-423	1440	17	by	by	ADP
ftr-423	1440	18	many	many	ADJ
ftr-423	1440	19	taxpayers.255	taxpayers.255	NOUN
ftr-423	1440	20	the	the	DET
ftr-423	1440	21	2004	2004	NUM
ftr-423	1440	22	one	one	NUM
ftr-423	1440	23	flesh	flesh	NOUN
ftr-423	1440	24	,	,	PUNCT
ftr-423	1440	25	two	two	NUM
ftr-423	1440	26	taxpayers	taxpayer	NOUN
ftr-423	1440	27	803	803	NUM
ftr-423	1440	28	of	of	ADP
ftr-423	1440	29	the	the	DET
ftr-423	1440	30	taxpayer	taxpayer	NOUN
ftr-423	1440	31	,	,	PUNCT
ftr-423	1440	32	(	(	PUNCT
ftr-423	1440	33	4	4	X
ftr-423	1440	34	)	)	PUNCT
ftr-423	1440	35	the	the	DET
ftr-423	1440	36	father	father	NOUN
ftr-423	1440	37	or	or	CCONJ
ftr-423	1440	38	mother	mother	NOUN
ftr-423	1440	39	of	of	ADP
ftr-423	1440	40	the	the	DET
ftr-423	1440	41	taxpayer	taxpayer	NOUN
ftr-423	1440	42	,	,	PUNCT
ftr-423	1440	43	or	or	CCONJ
ftr-423	1440	44	an	an	DET
ftr-423	1440	45	ancestor	ancestor	NOUN
ftr-423	1440	46	of	of	ADP
ftr-423	1440	47	either	either	ADV
ftr-423	1440	48	,	,	PUNCT
ftr-423	1440	49	(	(	PUNCT
ftr-423	1440	50	5	5	X
ftr-423	1440	51	)	)	PUNCT
ftr-423	1440	52	a	a	DET
ftr-423	1440	53	stepfather	stepfather	NOUN
ftr-423	1440	54	or	or	CCONJ
ftr-423	1440	55	stepmother	stepmother	NOUN
ftr-423	1440	56	of	of	ADP
ftr-423	1440	57	the	the	DET
ftr-423	1440	58	taxpayer	taxpayer	NOUN
ftr-423	1440	59	,	,	PUNCT
ftr-423	1440	60	(	(	PUNCT
ftr-423	1440	61	6	6	NUM
ftr-423	1440	62	)	)	PUNCT
ftr-423	1440	63	a	a	DET
ftr-423	1440	64	son	son	NOUN
ftr-423	1440	65	or	or	CCONJ
ftr-423	1440	66	daughter	daughter	NOUN
ftr-423	1440	67	of	of	ADP
ftr-423	1440	68	a	a	DET
ftr-423	1440	69	brother	brother	NOUN
ftr-423	1440	70	or	or	CCONJ
ftr-423	1440	71	sister	sister	NOUN
ftr-423	1440	72	of	of	ADP
ftr-423	1440	73	the	the	DET
ftr-423	1440	74	taxpayer	taxpayer	NOUN
ftr-423	1440	75	,	,	PUNCT
ftr-423	1440	76	(	(	PUNCT
ftr-423	1440	77	7	7	X
ftr-423	1440	78	)	)	PUNCT
ftr-423	1440	79	a	a	DET
ftr-423	1440	80	brother	brother	NOUN
ftr-423	1440	81	or	or	CCONJ
ftr-423	1440	82	sister	sister	NOUN
ftr-423	1440	83	of	of	ADP
ftr-423	1440	84	the	the	DET
ftr-423	1440	85	father	father	NOUN
ftr-423	1440	86	or	or	CCONJ
ftr-423	1440	87	mother	mother	NOUN
ftr-423	1440	88	of	of	ADP
ftr-423	1440	89	the	the	DET
ftr-423	1440	90	taxpayer	taxpayer	NOUN
ftr-423	1440	91	,	,	PUNCT
ftr-423	1440	92	(	(	PUNCT
ftr-423	1440	93	8)	8)	NUM
ftr-423	1440	94	a	a	DET
ftr-423	1440	95	son	son	NOUN
ftr-423	1440	96	-	-	PUNCT
ftr-423	1440	97	inlaw	inlaw	NOUN
ftr-423	1440	98	,	,	PUNCT
ftr-423	1440	99	daughter	daughter	NOUN
ftr-423	1440	100	-	-	PUNCT
ftr-423	1440	101	in	in	ADP
ftr-423	1440	102	-	-	PUNCT
ftr-423	1440	103	law	law	NOUN
ftr-423	1440	104	,	,	PUNCT
ftr-423	1440	105	father	father	NOUN
ftr-423	1440	106	-	-	PUNCT
ftr-423	1440	107	in	in	ADP
ftr-423	1440	108	-	-	PUNCT
ftr-423	1440	109	law	law	NOUN
ftr-423	1440	110	,	,	PUNCT
ftr-423	1440	111	mother	mother	NOUN
ftr-423	1440	112	-	-	PUNCT
ftr-423	1440	113	in	in	ADP
ftr-423	1440	114	-	-	PUNCT
ftr-423	1440	115	law	law	NOUN
ftr-423	1440	116	,	,	PUNCT
ftr-423	1440	117	brother	brother	NOUN
ftr-423	1440	118	-	-	PUNCT
ftr-423	1440	119	in	in	ADP
ftr-423	1440	120	-	-	PUNCT
ftr-423	1440	121	law	law	NOUN
ftr-423	1440	122	,	,	PUNCT
ftr-423	1440	123	or	or	CCONJ
ftr-423	1440	124	sister	sister	NOUN
ftr-423	1440	125	-	-	PUNCT
ftr-423	1440	126	in	in	ADP
ftr-423	1440	127	law	law	NOUN
ftr-423	1440	128	of	of	ADP
ftr-423	1440	129	the	the	DET
ftr-423	1440	130	taxpayer	taxpayer	NOUN
ftr-423	1440	131	,	,	PUNCT
ftr-423	1440	132	(	(	PUNCT
ftr-423	1440	133	9	9	NUM
ftr-423	1440	134	)	)	PUNCT
ftr-423	1440	135	or	or	CCONJ
ftr-423	1440	136	an	an	DET
ftr-423	1440	137	individual	individual	NOUN
ftr-423	1440	138	[	[	X
ftr-423	1440	139	other	other	ADJ
ftr-423	1440	140	than	than	ADP
ftr-423	1440	141	the	the	DET
ftr-423	1440	142	taxpayer	taxpayer	NOUN
ftr-423	1440	143	’s	’s	PART
ftr-423	1440	144	spouse	spouse	NOUN
ftr-423	1440	145	]	]	PUNCT
ftr-423	1440	146	who	who	PRON
ftr-423	1440	147	,	,	PUNCT
ftr-423	1440	148	for	for	ADP
ftr-423	1440	149	the	the	DET
ftr-423	1440	150	taxable	taxable	ADJ
ftr-423	1440	151	year	year	NOUN
ftr-423	1440	152	of	of	ADP
ftr-423	1440	153	the	the	DET
ftr-423	1440	154	taxpayer	taxpayer	NOUN
ftr-423	1440	155	,	,	PUNCT
ftr-423	1440	156	has	have	VERB
ftr-423	1440	157	as	as	ADP
ftr-423	1440	158	his	his	PRON
ftr-423	1440	159	principal	principal	ADJ
ftr-423	1440	160	place	place	NOUN
ftr-423	1440	161	of	of	ADP
ftr-423	1440	162	abode	abode	NOUN
ftr-423	1440	163	the	the	DET
ftr-423	1440	164	home	home	NOUN
ftr-423	1440	165	of	of	ADP
ftr-423	1440	166	the	the	DET
ftr-423	1440	167	taxpayer	taxpayer	NOUN
ftr-423	1440	168	and	and	CCONJ
ftr-423	1440	169	is	be	AUX
ftr-423	1440	170	a	a	DET
ftr-423	1440	171	member	member	NOUN
ftr-423	1440	172	of	of	ADP
ftr-423	1440	173	the	the	DET
ftr-423	1440	174	taxpayer	taxpayer	NOUN
ftr-423	1440	175	’s	’s	PART
ftr-423	1440	176	household	household	NOUN
ftr-423	1440	177	.	.	PUNCT
ftr-423	1441	1	irc	irc	PROPN
ftr-423	1441	2	§	§	PROPN
ftr-423	1441	3	152(a)(1)-(9	152(a)(1)-(9	NUM
ftr-423	1441	4	)	)	PUNCT
ftr-423	1441	5	.	.	PUNCT
ftr-423	1442	1	256	256	NUM
ftr-423	1442	2	.	.	NOUN
ftr-423	1442	3	minimal	minimal	ADJ
ftr-423	1442	4	or	or	CCONJ
ftr-423	1442	5	no	no	DET
ftr-423	1442	6	expectation	expectation	NOUN
ftr-423	1442	7	of	of	ADP
ftr-423	1442	8	financial	financial	ADJ
ftr-423	1442	9	support	support	NOUN
ftr-423	1442	10	may	may	AUX
ftr-423	1442	11	motivate	motivate	VERB
ftr-423	1442	12	children	child	NOUN
ftr-423	1442	13	of	of	ADP
ftr-423	1442	14	wealthy	wealthy	ADJ
ftr-423	1442	15	taxpayers	taxpayer	NOUN
ftr-423	1442	16	to	to	PART
ftr-423	1442	17	undertake	undertake	VERB
ftr-423	1442	18	full	full	ADJ
ftr-423	1442	19	-	-	PUNCT
ftr-423	1442	20	time	time	NOUN
ftr-423	1442	21	employment	employment	NOUN
ftr-423	1442	22	.	.	PUNCT
ftr-423	1443	1	see	see	VERB
ftr-423	1443	2	,	,	PUNCT
ftr-423	1443	3	e.g.	e.g.	ADV
ftr-423	1443	4	,	,	PUNCT
ftr-423	1443	5	david	david	PROPN
ftr-423	1443	6	rockefeller	rockefeller	PROPN
ftr-423	1443	7	,	,	PUNCT
ftr-423	1443	8	memoirs	memoir	VERB
ftr-423	1443	9	73	73	NUM
ftr-423	1443	10	(	(	PUNCT
ftr-423	1443	11	random	random	ADJ
ftr-423	1443	12	house	house	NOUN
ftr-423	1443	13	2002	2002	NUM
ftr-423	1443	14	)	)	PUNCT
ftr-423	1443	15	(	(	PUNCT
ftr-423	1443	16	self	self	NOUN
ftr-423	1443	17	-	-	PUNCT
ftr-423	1443	18	description	description	NOUN
ftr-423	1443	19	of	of	ADP
ftr-423	1443	20	the	the	DET
ftr-423	1443	21	motivations	motivation	NOUN
ftr-423	1443	22	of	of	ADP
ftr-423	1443	23	the	the	DET
ftr-423	1443	24	youngest	young	ADJ
ftr-423	1443	25	son	son	NOUN
ftr-423	1443	26	of	of	ADP
ftr-423	1443	27	businessman	businessman	NOUN
ftr-423	1443	28	and	and	CCONJ
ftr-423	1443	29	philanthropist	philanthropist	NOUN
ftr-423	1443	30	john	john	PROPN
ftr-423	1443	31	d.	d.	PROPN
ftr-423	1443	32	rockefeller	rockefeller	PROPN
ftr-423	1443	33	,	,	PUNCT
ftr-423	1443	34	jr	jr	PROPN
ftr-423	1443	35	.	.	PROPN
ftr-423	1443	36	,	,	PUNCT
ftr-423	1443	37	and	and	CCONJ
ftr-423	1443	38	grandson	grandson	NOUN
ftr-423	1443	39	of	of	ADP
ftr-423	1443	40	standard	standard	ADJ
ftr-423	1443	41	oil	oil	NOUN
ftr-423	1443	42	founder	founder	NOUN
ftr-423	1443	43	john	john	PROPN
ftr-423	1443	44	d.	d.	PROPN
ftr-423	1443	45	rockefeller	rockefeller	PROPN
ftr-423	1443	46	,	,	PUNCT
ftr-423	1443	47	for	for	ADP
ftr-423	1443	48	a	a	DET
ftr-423	1443	49	long	long	ADJ
ftr-423	1443	50	and	and	CCONJ
ftr-423	1443	51	productive	productive	ADJ
ftr-423	1443	52	career	career	NOUN
ftr-423	1443	53	with	with	ADP
ftr-423	1443	54	the	the	DET
ftr-423	1443	55	chase	chase	PROPN
ftr-423	1443	56	manhattan	manhattan	PROPN
ftr-423	1443	57	bank	bank	PROPN
ftr-423	1443	58	)	)	PUNCT
ftr-423	1443	59	.	.	PUNCT
ftr-423	1444	1	257	257	X
ftr-423	1444	2	.	.	PUNCT
ftr-423	1445	1	see	see	VERB
ftr-423	1445	2	discussion	discussion	NOUN
ftr-423	1445	3	supra	supra	PROPN
ftr-423	1445	4	part	part	PROPN
ftr-423	1445	5	ii.b	ii.b	PROPN
ftr-423	1445	6	.	.	PUNCT
ftr-423	1446	1	258	258	NUM
ftr-423	1446	2	.	.	PUNCT
ftr-423	1447	1	i	i	PRON
ftr-423	1447	2	d.	d.	PROPN
ftr-423	1447	3	259	259	NUM
ftr-423	1447	4	.	.	PUNCT
ftr-423	1448	1	see	see	VERB
ftr-423	1448	2	d	d	PROPN
ftr-423	1448	3	iscussion	iscussion	PROPN
ftr-423	1448	4	supra	supra	PROPN
ftr-423	1448	5	part	part	PROPN
ftr-423	1448	6	ii	ii	PROPN
ftr-423	1448	7	and	and	CCONJ
ftr-423	1448	8	accompanying	accompany	VERB
ftr-423	1448	9	text	text	NOUN
ftr-423	1448	10	.	.	PUNCT
ftr-423	1449	1	number	number	NOUN
ftr-423	1449	2	of	of	ADP
ftr-423	1449	3	dependency	dependency	NOUN
ftr-423	1449	4	exemptions	exemption	NOUN
ftr-423	1449	5	theoretically	theoretically	ADV
ftr-423	1449	6	available	available	ADJ
ftr-423	1449	7	to	to	ADP
ftr-423	1449	8	a	a	DET
ftr-423	1449	9	taxpayer	taxpayer	NOUN
ftr-423	1449	10	could	could	AUX
ftr-423	1449	11	not	not	PART
ftr-423	1449	12	be	be	AUX
ftr-423	1449	13	limited	limit	VERB
ftr-423	1449	14	,	,	PUNCT
ftr-423	1449	15	absent	absent	ADJ
ftr-423	1449	16	a	a	DET
ftr-423	1449	17	normative	normative	ADJ
ftr-423	1449	18	judgment	judgment	NOUN
ftr-423	1449	19	about	about	ADP
ftr-423	1449	20	appropriate	appropriate	ADJ
ftr-423	1449	21	family	family	NOUN
ftr-423	1449	22	configurations	configuration	NOUN
ftr-423	1449	23	.	.	PUNCT
ftr-423	1450	1	furthermore	furthermore	ADV
ftr-423	1450	2	there	there	PRON
ftr-423	1450	3	might	might	AUX
ftr-423	1450	4	be	be	AUX
ftr-423	1450	5	an	an	DET
ftr-423	1450	6	undesired	undesired	ADJ
ftr-423	1450	7	“	"	PUNCT
ftr-423	1450	8	daisy	daisy	NOUN
ftr-423	1450	9	chain	chain	NOUN
ftr-423	1450	10	”	"	PUNCT
ftr-423	1450	11	effect	effect	NOUN
ftr-423	1450	12	if	if	SCONJ
ftr-423	1450	13	taxpayer	taxpayer	NOUN
ftr-423	1450	14	1	1	NUM
ftr-423	1450	15	can	can	AUX
ftr-423	1450	16	transfer	transfer	VERB
ftr-423	1450	17	assets	asset	NOUN
ftr-423	1450	18	tax	tax	NOUN
ftr-423	1450	19	-	-	PUNCT
ftr-423	1450	20	free	free	ADJ
ftr-423	1450	21	to	to	PART
ftr-423	1450	22	taxpayer	taxpayer	VERB
ftr-423	1450	23	2	2	NUM
ftr-423	1450	24	upon	upon	SCONJ
ftr-423	1450	25	a	a	DET
ftr-423	1450	26	showing	showing	NOUN
ftr-423	1450	27	of	of	ADP
ftr-423	1450	28	economic	economic	ADJ
ftr-423	1450	29	dependency	dependency	NOUN
ftr-423	1450	30	,	,	PUNCT
ftr-423	1450	31	and	and	CCONJ
ftr-423	1450	32	then	then	ADV
ftr-423	1450	33	taxpayer	taxpayer	NOUN
ftr-423	1450	34	2	2	NUM
ftr-423	1450	35	can	can	AUX
ftr-423	1450	36	transfer	transfer	VERB
ftr-423	1450	37	assets	asset	NOUN
ftr-423	1450	38	tax	tax	NOUN
ftr-423	1450	39	-	-	PUNCT
ftr-423	1450	40	free	free	ADJ
ftr-423	1450	41	to	to	PART
ftr-423	1450	42	taxpayer	taxpayer	VERB
ftr-423	1450	43	3	3	NUM
ftr-423	1450	44	upon	upon	SCONJ
ftr-423	1450	45	a	a	DET
ftr-423	1450	46	showing	showing	NOUN
ftr-423	1450	47	of	of	ADP
ftr-423	1450	48	economic	economic	ADJ
ftr-423	1450	49	dependency	dependency	NOUN
ftr-423	1450	50	,	,	PUNCT
ftr-423	1450	51	and	and	CCONJ
ftr-423	1450	52	so	so	ADV
ftr-423	1450	53	on	on	ADV
ftr-423	1450	54	.	.	PUNCT
ftr-423	1451	1	finally	finally	ADV
ftr-423	1451	2	,	,	PUNCT
ftr-423	1451	3	a	a	DET
ftr-423	1451	4	dependency	dependency	NOUN
ftr-423	1451	5	exemption	exemption	NOUN
ftr-423	1451	6	would	would	AUX
ftr-423	1451	7	provide	provide	VERB
ftr-423	1451	8	a	a	DET
ftr-423	1451	9	negative	negative	ADJ
ftr-423	1451	10	incentive	incentive	NOUN
ftr-423	1451	11	for	for	SCONJ
ftr-423	1451	12	a	a	DET
ftr-423	1451	13	taxpayer	taxpayer	NOUN
ftr-423	1451	14	’s	’s	PART
ftr-423	1451	15	spouse	spouse	NOUN
ftr-423	1451	16	and	and	CCONJ
ftr-423	1451	17	children	child	NOUN
ftr-423	1451	18	to	to	PART
ftr-423	1451	19	become	become	VERB
ftr-423	1451	20	self	self	NOUN
ftr-423	1451	21	-	-	PUNCT
ftr-423	1451	22	supporting	support	VERB
ftr-423	1451	23	,	,	PUNCT
ftr-423	1451	24	productive	productive	ADJ
ftr-423	1451	25	members	member	NOUN
ftr-423	1451	26	of	of	ADP
ftr-423	1451	27	society.256	society.256	PROPN
ftr-423	1451	28	f.	f.	PROPN
ftr-423	1451	29	impact	impact	PROPN
ftr-423	1451	30	on	on	ADP
ftr-423	1451	31	geographic	geographic	ADJ
ftr-423	1451	32	equality	equality	NOUN
ftr-423	1451	33	notwithstanding	notwithstanding	ADP
ftr-423	1451	34	the	the	DET
ftr-423	1451	35	positive	positive	ADJ
ftr-423	1451	36	revenue	revenue	NOUN
ftr-423	1451	37	effect	effect	NOUN
ftr-423	1451	38	of	of	ADP
ftr-423	1451	39	the	the	DET
ftr-423	1451	40	proposed	propose	VERB
ftr-423	1451	41	one	one	NUM
ftr-423	1451	42	flesh	flesh	NOUN
ftr-423	1451	43	,	,	PUNCT
ftr-423	1451	44	two	two	NUM
ftr-423	1451	45	taxpayer	taxpayer	NOUN
ftr-423	1451	46	system	system	NOUN
ftr-423	1451	47	,	,	PUNCT
ftr-423	1451	48	the	the	DET
ftr-423	1451	49	new	new	ADJ
ftr-423	1451	50	rules	rule	NOUN
ftr-423	1451	51	admittedly	admittedly	ADV
ftr-423	1451	52	would	would	AUX
ftr-423	1451	53	disrupt	disrupt	VERB
ftr-423	1451	54	the	the	DET
ftr-423	1451	55	geographic	geographic	ADJ
ftr-423	1451	56	equality	equality	NOUN
ftr-423	1451	57	created	create	VERB
ftr-423	1451	58	by	by	ADP
ftr-423	1451	59	the	the	DET
ftr-423	1451	60	marital	marital	ADJ
ftr-423	1451	61	deduction.257	deduction.257	NOUN
ftr-423	1451	62	under	under	ADP
ftr-423	1451	63	the	the	DET
ftr-423	1451	64	proposed	propose	VERB
ftr-423	1451	65	system	system	NOUN
ftr-423	1451	66	,	,	PUNCT
ftr-423	1451	67	gratuitous	gratuitous	ADJ
ftr-423	1451	68	transfers	transfer	NOUN
ftr-423	1451	69	in	in	ADP
ftr-423	1451	70	excess	excess	NOUN
ftr-423	1451	71	of	of	ADP
ftr-423	1451	72	$	$	SYM
ftr-423	1451	73	10	10	NUM
ftr-423	1451	74	million	million	NUM
ftr-423	1451	75	by	by	ADP
ftr-423	1451	76	a	a	DET
ftr-423	1451	77	common	common	ADJ
ftr-423	1451	78	law	law	NOUN
ftr-423	1451	79	resident	resident	NOUN
ftr-423	1451	80	husband	husband	NOUN
ftr-423	1451	81	or	or	CCONJ
ftr-423	1451	82	wife	wife	NOUN
ftr-423	1451	83	to	to	ADP
ftr-423	1451	84	his	his	PRON
ftr-423	1451	85	or	or	CCONJ
ftr-423	1451	86	her	her	PRON
ftr-423	1451	87	spouse	spouse	NOUN
ftr-423	1451	88	would	would	AUX
ftr-423	1451	89	be	be	AUX
ftr-423	1451	90	subject	subject	ADJ
ftr-423	1451	91	to	to	ADP
ftr-423	1451	92	taxation	taxation	NOUN
ftr-423	1451	93	.	.	PUNCT
ftr-423	1452	1	in	in	ADP
ftr-423	1452	2	community	community	NOUN
ftr-423	1452	3	property	property	NOUN
ftr-423	1452	4	jurisdictions	jurisdiction	NOUN
ftr-423	1452	5	,	,	PUNCT
ftr-423	1452	6	most	most	ADJ
ftr-423	1452	7	“	"	PUNCT
ftr-423	1452	8	transfers	transfer	NOUN
ftr-423	1452	9	”	"	PUNCT
ftr-423	1452	10	between	between	ADP
ftr-423	1452	11	spouses	spouse	NOUN
ftr-423	1452	12	would	would	AUX
ftr-423	1452	13	continue	continue	VERB
ftr-423	1452	14	to	to	PART
ftr-423	1452	15	be	be	AUX
ftr-423	1452	16	accomplished	accomplish	VERB
ftr-423	1452	17	by	by	ADP
ftr-423	1452	18	operation	operation	NOUN
ftr-423	1452	19	of	of	ADP
ftr-423	1452	20	state	state	NOUN
ftr-423	1452	21	law	law	NOUN
ftr-423	1452	22	(	(	PUNCT
ftr-423	1452	23	and	and	CCONJ
ftr-423	1452	24	therefore	therefore	ADV
ftr-423	1452	25	would	would	AUX
ftr-423	1452	26	not	not	PART
ftr-423	1452	27	be	be	AUX
ftr-423	1452	28	subject	subject	ADJ
ftr-423	1452	29	to	to	ADP
ftr-423	1452	30	wealth	wealth	NOUN
ftr-423	1452	31	transfer	transfer	NOUN
ftr-423	1452	32	taxation).258	taxation).258	NOUN
ftr-423	1452	33	in	in	ADP
ftr-423	1452	34	a	a	DET
ftr-423	1452	35	one	one	NUM
ftr-423	1452	36	flesh	flesh	NOUN
ftr-423	1452	37	,	,	PUNCT
ftr-423	1452	38	two	two	NUM
ftr-423	1452	39	taxpayer	taxpayer	NOUN
ftr-423	1452	40	federal	federal	ADJ
ftr-423	1452	41	wealth	wealth	NOUN
ftr-423	1452	42	transfer	transfer	NOUN
ftr-423	1452	43	tax	tax	NOUN
ftr-423	1452	44	system	system	NOUN
ftr-423	1452	45	,	,	PUNCT
ftr-423	1452	46	community	community	NOUN
ftr-423	1452	47	property	property	NOUN
ftr-423	1452	48	states	state	NOUN
ftr-423	1452	49	should	should	AUX
ftr-423	1452	50	not	not	PART
ftr-423	1452	51	be	be	AUX
ftr-423	1452	52	expected	expect	VERB
ftr-423	1452	53	to	to	PART
ftr-423	1452	54	change	change	VERB
ftr-423	1452	55	their	their	PRON
ftr-423	1452	56	laws	law	NOUN
ftr-423	1452	57	so	so	SCONJ
ftr-423	1452	58	that	that	SCONJ
ftr-423	1452	59	wealthy	wealthy	ADJ
ftr-423	1452	60	residents	resident	NOUN
ftr-423	1452	61	of	of	ADP
ftr-423	1452	62	those	those	DET
ftr-423	1452	63	states	state	NOUN
ftr-423	1452	64	would	would	AUX
ftr-423	1452	65	be	be	AUX
ftr-423	1452	66	subject	subject	ADJ
ftr-423	1452	67	to	to	ADP
ftr-423	1452	68	just	just	ADV
ftr-423	1452	69	as	as	ADV
ftr-423	1452	70	much	much	ADJ
ftr-423	1452	71	taxation	taxation	NOUN
ftr-423	1452	72	as	as	ADP
ftr-423	1452	73	common	common	ADJ
ftr-423	1452	74	law	law	NOUN
ftr-423	1452	75	residents	resident	NOUN
ftr-423	1452	76	.	.	PUNCT
ftr-423	1453	1	therefore	therefore	ADV
ftr-423	1453	2	any	any	DET
ftr-423	1453	3	state	state	NOUN
ftr-423	1453	4	law	law	NOUN
ftr-423	1453	5	response	response	NOUN
ftr-423	1453	6	to	to	ADP
ftr-423	1453	7	the	the	DET
ftr-423	1453	8	recreated	recreated	ADJ
ftr-423	1453	9	geographic	geographic	ADJ
ftr-423	1453	10	inequality	inequality	NOUN
ftr-423	1453	11	likely	likely	ADV
ftr-423	1453	12	would	would	AUX
ftr-423	1453	13	occur	occur	VERB
ftr-423	1453	14	in	in	ADP
ftr-423	1453	15	common	common	ADJ
ftr-423	1453	16	law	law	NOUN
ftr-423	1453	17	states	state	NOUN
ftr-423	1453	18	.	.	PUNCT
ftr-423	1454	1	legislators	legislator	NOUN
ftr-423	1454	2	in	in	ADP
ftr-423	1454	3	common	common	ADJ
ftr-423	1454	4	law	law	NOUN
ftr-423	1454	5	states	state	NOUN
ftr-423	1454	6	might	might	AUX
ftr-423	1454	7	choose	choose	VERB
ftr-423	1454	8	to	to	PART
ftr-423	1454	9	adopt	adopt	VERB
ftr-423	1454	10	community	community	NOUN
ftr-423	1454	11	property	property	NOUN
ftr-423	1454	12	laws	law	NOUN
ftr-423	1454	13	in	in	ADP
ftr-423	1454	14	whole	whole	ADJ
ftr-423	1454	15	or	or	CCONJ
ftr-423	1454	16	in	in	ADP
ftr-423	1454	17	part	part	NOUN
ftr-423	1454	18	.	.	PUNCT
ftr-423	1455	1	comprehensive	comprehensive	ADJ
ftr-423	1455	2	change	change	NOUN
ftr-423	1455	3	could	could	AUX
ftr-423	1455	4	be	be	AUX
ftr-423	1455	5	administratively	administratively	ADV
ftr-423	1455	6	prohibitive	prohibitive	ADJ
ftr-423	1455	7	,	,	PUNCT
ftr-423	1455	8	however	however	ADV
ftr-423	1455	9	,	,	PUNCT
ftr-423	1455	10	and	and	CCONJ
ftr-423	1455	11	could	could	AUX
ftr-423	1455	12	lead	lead	VERB
ftr-423	1455	13	to	to	ADP
ftr-423	1455	14	years	year	NOUN
ftr-423	1455	15	of	of	ADP
ftr-423	1455	16	uncertainty	uncertainty	NOUN
ftr-423	1455	17	(	(	PUNCT
ftr-423	1455	18	and	and	CCONJ
ftr-423	1455	19	litigation	litigation	NOUN
ftr-423	1455	20	)	)	PUNCT
ftr-423	1455	21	over	over	ADP
ftr-423	1455	22	property	property	NOUN
ftr-423	1455	23	rights.259	rights.259	NOUN
ftr-423	1455	24	legislators	legislator	NOUN
ftr-423	1455	25	might	might	AUX
ftr-423	1455	26	contain	contain	VERB
ftr-423	1455	27	the	the	DET
ftr-423	1455	28	administrative	administrative	ADJ
ftr-423	1455	29	costs	cost	NOUN
ftr-423	1455	30	of	of	ADP
ftr-423	1455	31	converting	convert	VERB
ftr-423	1455	32	to	to	ADP
ftr-423	1455	33	a	a	DET
ftr-423	1455	34	community	community	NOUN
ftr-423	1455	35	property	property	NOUN
ftr-423	1455	36	system	system	NOUN
ftr-423	1455	37	by	by	ADP
ftr-423	1455	38	limiting	limit	VERB
ftr-423	1455	39	its	its	PRON
ftr-423	1455	40	application	application	NOUN
ftr-423	1455	41	to	to	ADP
ftr-423	1455	42	taxpayers	taxpayer	NOUN
ftr-423	1455	43	who	who	PRON
ftr-423	1455	44	earn	earn	VERB
ftr-423	1455	45	or	or	CCONJ
ftr-423	1455	46	accrue	accrue	VERB
ftr-423	1455	47	more	more	ADJ
ftr-423	1455	48	than	than	ADP
ftr-423	1455	49	$	$	SYM
ftr-423	1455	50	10	10	NUM
ftr-423	1455	51	million	million	NUM
ftr-423	1455	52	during	during	ADP
ftr-423	1455	53	lifetime	lifetime	NOUN
ftr-423	1455	54	.	.	PUNCT
ftr-423	1456	1	such	such	DET
ftr-423	1456	2	a	a	DET
ftr-423	1456	3	system	system	NOUN
ftr-423	1456	4	might	might	AUX
ftr-423	1456	5	raise	raise	VERB
ftr-423	1456	6	accounting	accounting	NOUN
ftr-423	1456	7	questions	question	NOUN
ftr-423	1456	8	,	,	PUNCT
ftr-423	1456	9	however	however	ADV
ftr-423	1456	10	,	,	PUNCT
ftr-423	1456	11	in	in	ADP
ftr-423	1456	12	the	the	DET
ftr-423	1456	13	absence	absence	NOUN
ftr-423	1456	14	of	of	ADP
ftr-423	1456	15	specific	specific	ADJ
ftr-423	1456	16	,	,	PUNCT
ftr-423	1456	17	simple	simple	ADJ
ftr-423	1456	18	and	and	CCONJ
ftr-423	1456	19	fair	fair	ADJ
ftr-423	1456	20	rules	rule	NOUN
ftr-423	1456	21	to	to	PART
ftr-423	1456	22	determine	determine	VERB
ftr-423	1456	23	what	what	PRON
ftr-423	1456	24	assets	asset	NOUN
ftr-423	1456	25	“	"	PUNCT
ftr-423	1456	26	count	count	NOUN
ftr-423	1456	27	”	"	PUNCT
ftr-423	1456	28	toward	toward	ADP
ftr-423	1456	29	the	the	DET
ftr-423	1456	30	$	$	SYM
ftr-423	1456	31	10	10	NUM
ftr-423	1456	32	million	million	NUM
ftr-423	1456	33	limit	limit	NOUN
ftr-423	1456	34	.	.	PUNCT
ftr-423	1457	1	a	a	DET
ftr-423	1457	2	third	third	ADJ
ftr-423	1457	3	option	option	NOUN
ftr-423	1457	4	would	would	AUX
ftr-423	1457	5	be	be	AUX
ftr-423	1457	6	for	for	SCONJ
ftr-423	1457	7	legislators	legislator	NOUN
ftr-423	1457	8	in	in	ADP
ftr-423	1457	9	common	common	ADJ
ftr-423	1457	10	law	law	NOUN
ftr-423	1457	11	jurisdictions	jurisdiction	NOUN
ftr-423	1457	12	to	to	PART
ftr-423	1457	13	enact	enact	VERB
ftr-423	1457	14	a	a	DET
ftr-423	1457	15	voluntary	voluntary	ADJ
ftr-423	1457	16	804	804	NUM
ftr-423	1457	17	florida	florida	PROPN
ftr-423	1457	18	tax	tax	NOUN
ftr-423	1457	19	review	review	NOUN
ftr-423	1458	1	[	[	X
ftr-423	1458	2	vol	vol	NOUN
ftr-423	1458	3	.	.	PUNCT
ftr-423	1458	4	6:8	6:8	NUM
ftr-423	1458	5	260	260	NUM
ftr-423	1458	6	.	.	PUNCT
ftr-423	1459	1	alaska	alaska	PROPN
ftr-423	1459	2	stat	stat	PROPN
ftr-423	1459	3	.	.	PUNCT
ftr-423	1460	1	§	§	PROPN
ftr-423	1460	2	§	§	PROPN
ftr-423	1460	3	34.77.010	34.77.010	PROPN
ftr-423	1460	4	to	to	ADP
ftr-423	1460	5	995	995	NUM
ftr-423	1460	6	(	(	PUNCT
ftr-423	1460	7	michie	michie	PROPN
ftr-423	1460	8	2003	2003	NUM
ftr-423	1460	9	)	)	PUNCT
ftr-423	1460	10	.	.	PUNCT
ftr-423	1461	1	in	in	ADP
ftr-423	1461	2	reality	reality	NOUN
ftr-423	1461	3	many	many	ADJ
ftr-423	1461	4	common	common	ADJ
ftr-423	1461	5	law	law	NOUN
ftr-423	1461	6	states	state	NOUN
ftr-423	1461	7	have	have	VERB
ftr-423	1461	8	de	de	X
ftr-423	1461	9	facto	facto	X
ftr-423	1461	10	community	community	NOUN
ftr-423	1461	11	property	property	NOUN
ftr-423	1461	12	rules	rule	NOUN
ftr-423	1461	13	that	that	PRON
ftr-423	1461	14	provide	provide	VERB
ftr-423	1461	15	for	for	ADP
ftr-423	1461	16	the	the	DET
ftr-423	1461	17	equal	equal	ADJ
ftr-423	1461	18	or	or	CCONJ
ftr-423	1461	19	nearly	nearly	ADV
ftr-423	1461	20	equal	equal	ADJ
ftr-423	1461	21	division	division	NOUN
ftr-423	1461	22	of	of	ADP
ftr-423	1461	23	marital	marital	ADJ
ftr-423	1461	24	assets	asset	NOUN
ftr-423	1461	25	upon	upon	SCONJ
ftr-423	1461	26	divorce	divorce	NOUN
ftr-423	1461	27	.	.	PUNCT
ftr-423	1462	1	see	see	VERB
ftr-423	1462	2	,	,	PUNCT
ftr-423	1462	3	e.g.	e.g.	ADV
ftr-423	1462	4	,	,	PUNCT
ftr-423	1462	5	n.j	n.j	PROPN
ftr-423	1462	6	.	.	PROPN
ftr-423	1462	7	stat	stat	PROPN
ftr-423	1462	8	.	.	PUNCT
ftr-423	1463	1	ann	ann	PROPN
ftr-423	1463	2	.	.	PUNCT
ftr-423	1464	1	§	§	PROPN
ftr-423	1464	2	2a	2a	NUM
ftr-423	1464	3	:	:	PUNCT
ftr-423	1464	4	34	34	NUM
ftr-423	1464	5	-	-	SYM
ftr-423	1464	6	23.1	23.1	NUM
ftr-423	1464	7	(	(	PUNCT
ftr-423	1464	8	2004	2004	NUM
ftr-423	1464	9	)	)	PUNCT
ftr-423	1464	10	;	;	PUNCT
ftr-423	1464	11	23	23	NUM
ftr-423	1464	12	pa	pa	PROPN
ftr-423	1464	13	.	.	PROPN
ftr-423	1464	14	cons	cons	PROPN
ftr-423	1464	15	.	.	PUNCT
ftr-423	1465	1	stat	stat	PROPN
ftr-423	1465	2	.	.	PUNCT
ftr-423	1466	1	§	§	PROPN
ftr-423	1466	2	3502	3502	NUM
ftr-423	1466	3	(	(	PUNCT
ftr-423	1466	4	2004	2004	NUM
ftr-423	1466	5	)	)	PUNCT
ftr-423	1466	6	.	.	PUNCT
ftr-423	1467	1	a	a	DET
ftr-423	1467	2	court	court	NOUN
ftr-423	1467	3	may	may	AUX
ftr-423	1467	4	look	look	VERB
ftr-423	1467	5	at	at	ADP
ftr-423	1467	6	a	a	DET
ftr-423	1467	7	variety	variety	NOUN
ftr-423	1467	8	of	of	ADP
ftr-423	1467	9	factors	factor	NOUN
ftr-423	1467	10	in	in	ADP
ftr-423	1467	11	making	make	VERB
ftr-423	1467	12	an	an	DET
ftr-423	1467	13	equitable	equitable	ADJ
ftr-423	1467	14	distribution	distribution	NOUN
ftr-423	1467	15	upon	upon	SCONJ
ftr-423	1467	16	dissolution	dissolution	NOUN
ftr-423	1467	17	of	of	ADP
ftr-423	1467	18	a	a	DET
ftr-423	1467	19	marriage	marriage	NOUN
ftr-423	1467	20	.	.	PUNCT
ftr-423	1468	1	t	t	PROPN
ftr-423	1468	2	he	he	PRON
ftr-423	1468	3	new	new	PROPN
ftr-423	1468	4	jersey	jersey	PROPN
ftr-423	1468	5	statute	statute	PROPN
ftr-423	1468	6	provides	provide	VERB
ftr-423	1468	7	that	that	SCONJ
ftr-423	1468	8	a	a	DET
ftr-423	1468	9	court	court	NOUN
ftr-423	1468	10	shall	shall	AUX
ftr-423	1468	11	examine	examine	VERB
ftr-423	1468	12	:	:	PUNCT
ftr-423	1468	13	a.	a.	NOUN
ftr-423	1468	14	the	the	DET
ftr-423	1468	15	duration	duration	NOUN
ftr-423	1468	16	of	of	ADP
ftr-423	1468	17	the	the	DET
ftr-423	1468	18	marriage	marriage	NOUN
ftr-423	1468	19	;	;	PUNCT
ftr-423	1468	20	b.	b.	PROPN
ftr-423	1468	21	the	the	DET
ftr-423	1468	22	age	age	NOUN
ftr-423	1468	23	and	and	CCONJ
ftr-423	1468	24	physical	physical	ADJ
ftr-423	1468	25	and	and	CCONJ
ftr-423	1468	26	emotional	emotional	ADJ
ftr-423	1468	27	health	health	NOUN
ftr-423	1468	28	of	of	ADP
ftr-423	1468	29	the	the	DET
ftr-423	1468	30	parties	party	NOUN
ftr-423	1468	31	;	;	PUNCT
ftr-423	1468	32	c.	c.	NOUN
ftr-423	1468	33	the	the	DET
ftr-423	1468	34	income	income	NOUN
ftr-423	1468	35	or	or	CCONJ
ftr-423	1468	36	property	property	NOUN
ftr-423	1468	37	brought	bring	VERB
ftr-423	1468	38	to	to	ADP
ftr-423	1468	39	the	the	DET
ftr-423	1468	40	marriage	marriage	NOUN
ftr-423	1468	41	by	by	ADP
ftr-423	1468	42	each	each	DET
ftr-423	1468	43	party	party	NOUN
ftr-423	1468	44	;	;	PUNCT
ftr-423	1469	1	d.	d.	PROPN
ftr-423	1469	2	the	the	DET
ftr-423	1469	3	standard	standard	NOUN
ftr-423	1469	4	of	of	ADP
ftr-423	1469	5	living	living	NOUN
ftr-423	1469	6	established	establish	VERB
ftr-423	1469	7	during	during	ADP
ftr-423	1469	8	the	the	DET
ftr-423	1469	9	marriage	marriage	NOUN
ftr-423	1469	10	;	;	PUNCT
ftr-423	1469	11	e.	e.	PROPN
ftr-423	1469	12	any	any	DET
ftr-423	1469	13	written	write	VERB
ftr-423	1469	14	agreement	agreement	NOUN
ftr-423	1469	15	made	make	VERB
ftr-423	1469	16	by	by	ADP
ftr-423	1469	17	the	the	DET
ftr-423	1469	18	parties	party	NOUN
ftr-423	1469	19	before	before	ADP
ftr-423	1469	20	or	or	CCONJ
ftr-423	1469	21	during	during	ADP
ftr-423	1469	22	the	the	DET
ftr-423	1469	23	marriage	marriage	NOUN
ftr-423	1469	24	concerning	concern	VERB
ftr-423	1469	25	an	an	DET
ftr-423	1469	26	arrangement	arrangement	NOUN
ftr-423	1469	27	of	of	ADP
ftr-423	1469	28	property	property	NOUN
ftr-423	1469	29	distribution	distribution	NOUN
ftr-423	1469	30	;	;	PUNCT
ftr-423	1469	31	f.	f.	PROPN
ftr-423	1469	32	the	the	DET
ftr-423	1469	33	economic	economic	ADJ
ftr-423	1469	34	circumstances	circumstance	NOUN
ftr-423	1469	35	of	of	ADP
ftr-423	1469	36	each	each	DET
ftr-423	1469	37	party	party	NOUN
ftr-423	1469	38	at	at	ADP
ftr-423	1469	39	the	the	DET
ftr-423	1469	40	time	time	NOUN
ftr-423	1469	41	the	the	DET
ftr-423	1469	42	division	division	NOUN
ftr-423	1469	43	of	of	ADP
ftr-423	1469	44	property	property	NOUN
ftr-423	1469	45	becomes	become	VERB
ftr-423	1469	46	effective	effective	ADJ
ftr-423	1469	47	;	;	PUNCT
ftr-423	1469	48	g.	g.	PROPN
ftr-423	1469	49	the	the	DET
ftr-423	1469	50	income	income	NOUN
ftr-423	1469	51	and	and	CCONJ
ftr-423	1469	52	earning	earn	VERB
ftr-423	1469	53	capacity	capacity	NOUN
ftr-423	1469	54	of	of	ADP
ftr-423	1469	55	each	each	DET
ftr-423	1469	56	party	party	NOUN
ftr-423	1469	57	,	,	PUNCT
ftr-423	1469	58	including	include	VERB
ftr-423	1469	59	educational	educational	ADJ
ftr-423	1469	60	background	background	NOUN
ftr-423	1469	61	,	,	PUNCT
ftr-423	1469	62	training	training	NOUN
ftr-423	1469	63	,	,	PUNCT
ftr-423	1469	64	employment	employment	NOUN
ftr-423	1469	65	skills	skill	NOUN
ftr-423	1469	66	,	,	PUNCT
ftr-423	1469	67	work	work	NOUN
ftr-423	1469	68	experience	experience	NOUN
ftr-423	1469	69	,	,	PUNCT
ftr-423	1469	70	length	length	NOUN
ftr-423	1469	71	of	of	ADP
ftr-423	1469	72	absence	absence	NOUN
ftr-423	1469	73	from	from	ADP
ftr-423	1469	74	the	the	DET
ftr-423	1469	75	job	job	NOUN
ftr-423	1469	76	market	market	NOUN
ftr-423	1469	77	,	,	PUNCT
ftr-423	1469	78	custodial	custodial	ADJ
ftr-423	1469	79	responsibilities	responsibility	NOUN
ftr-423	1469	80	for	for	ADP
ftr-423	1469	81	children	child	NOUN
ftr-423	1469	82	,	,	PUNCT
ftr-423	1469	83	and	and	CCONJ
ftr-423	1469	84	the	the	DET
ftr-423	1469	85	time	time	NOUN
ftr-423	1469	86	and	and	CCONJ
ftr-423	1469	87	expense	expense	NOUN
ftr-423	1469	88	necessary	necessary	ADJ
ftr-423	1469	89	to	to	PART
ftr-423	1469	90	acquire	acquire	VERB
ftr-423	1469	91	sufficient	sufficient	ADJ
ftr-423	1469	92	education	education	NOUN
ftr-423	1469	93	or	or	CCONJ
ftr-423	1469	94	training	training	NOUN
ftr-423	1469	95	to	to	PART
ftr-423	1469	96	enable	enable	VERB
ftr-423	1469	97	the	the	DET
ftr-423	1469	98	party	party	NOUN
ftr-423	1469	99	to	to	PART
ftr-423	1469	100	become	become	VERB
ftr-423	1469	101	self	self	NOUN
ftr-423	1469	102	-	-	PUNCT
ftr-423	1469	103	supporting	support	VERB
ftr-423	1469	104	at	at	ADP
ftr-423	1469	105	a	a	DET
ftr-423	1469	106	standard	standard	NOUN
ftr-423	1469	107	of	of	ADP
ftr-423	1469	108	living	live	VERB
ftr-423	1469	109	reasonably	reasonably	ADV
ftr-423	1469	110	comparable	comparable	ADJ
ftr-423	1469	111	to	to	ADP
ftr-423	1469	112	that	that	PRON
ftr-423	1469	113	enjoyed	enjoy	VERB
ftr-423	1469	114	during	during	ADP
ftr-423	1469	115	the	the	DET
ftr-423	1469	116	marriage	marriage	NOUN
ftr-423	1469	117	;	;	PUNCT
ftr-423	1469	118	h.	h.	PROPN
ftr-423	1469	119	the	the	DET
ftr-423	1469	120	contribution	contribution	NOUN
ftr-423	1469	121	by	by	ADP
ftr-423	1469	122	each	each	DET
ftr-423	1469	123	party	party	NOUN
ftr-423	1469	124	to	to	ADP
ftr-423	1469	125	the	the	DET
ftr-423	1469	126	education	education	NOUN
ftr-423	1469	127	,	,	PUNCT
ftr-423	1469	128	training	training	NOUN
ftr-423	1469	129	or	or	CCONJ
ftr-423	1469	130	earning	earn	VERB
ftr-423	1469	131	power	power	NOUN
ftr-423	1469	132	of	of	ADP
ftr-423	1469	133	the	the	DET
ftr-423	1469	134	other	other	ADJ
ftr-423	1469	135	;	;	PUNCT
ftr-423	1469	136	i.	i.	NOUN
ftr-423	1469	137	the	the	DET
ftr-423	1469	138	contribution	contribution	NOUN
ftr-423	1469	139	of	of	ADP
ftr-423	1469	140	each	each	DET
ftr-423	1469	141	party	party	NOUN
ftr-423	1469	142	to	to	ADP
ftr-423	1469	143	the	the	DET
ftr-423	1469	144	acquisition	acquisition	NOUN
ftr-423	1469	145	,	,	PUNCT
ftr-423	1469	146	dissipation	dissipation	NOUN
ftr-423	1469	147	,	,	PUNCT
ftr-423	1469	148	preservation	preservation	NOUN
ftr-423	1469	149	,	,	PUNCT
ftr-423	1469	150	depreciation	depreciation	NOUN
ftr-423	1469	151	or	or	CCONJ
ftr-423	1469	152	appreciation	appreciation	NOUN
ftr-423	1469	153	in	in	ADP
ftr-423	1469	154	the	the	DET
ftr-423	1469	155	amount	amount	NOUN
ftr-423	1469	156	or	or	CCONJ
ftr-423	1469	157	value	value	NOUN
ftr-423	1469	158	of	of	ADP
ftr-423	1469	159	the	the	DET
ftr-423	1469	160	marital	marital	ADJ
ftr-423	1469	161	property	property	NOUN
ftr-423	1469	162	,	,	PUNCT
ftr-423	1469	163	as	as	ADV
ftr-423	1469	164	well	well	ADV
ftr-423	1469	165	as	as	ADP
ftr-423	1469	166	the	the	DET
ftr-423	1469	167	contribution	contribution	NOUN
ftr-423	1469	168	of	of	ADP
ftr-423	1469	169	a	a	DET
ftr-423	1469	170	party	party	NOUN
ftr-423	1469	171	as	as	ADP
ftr-423	1469	172	a	a	DET
ftr-423	1469	173	homemaker	homemaker	NOUN
ftr-423	1469	174	;	;	PUNCT
ftr-423	1469	175	j.	j.	PROPN
ftr-423	1469	176	the	the	DET
ftr-423	1469	177	tax	tax	NOUN
ftr-423	1469	178	consequences	consequence	NOUN
ftr-423	1469	179	of	of	ADP
ftr-423	1469	180	the	the	DET
ftr-423	1469	181	proposed	propose	VERB
ftr-423	1469	182	distribution	distribution	NOUN
ftr-423	1469	183	to	to	ADP
ftr-423	1469	184	each	each	DET
ftr-423	1469	185	party	party	NOUN
ftr-423	1469	186	;	;	PUNCT
ftr-423	1469	187	k.	k.	PROPN
ftr-423	1470	1	the	the	DET
ftr-423	1470	2	present	present	ADJ
ftr-423	1470	3	value	value	NOUN
ftr-423	1470	4	of	of	ADP
ftr-423	1470	5	the	the	DET
ftr-423	1470	6	property	property	NOUN
ftr-423	1470	7	;	;	PUNCT
ftr-423	1470	8	l.	l.	NOUN
ftr-423	1470	9	the	the	DET
ftr-423	1470	10	need	need	NOUN
ftr-423	1470	11	of	of	ADP
ftr-423	1470	12	a	a	DET
ftr-423	1470	13	parent	parent	NOUN
ftr-423	1470	14	who	who	PRON
ftr-423	1470	15	has	have	VERB
ftr-423	1470	16	physical	physical	ADJ
ftr-423	1470	17	custody	custody	NOUN
ftr-423	1470	18	of	of	ADP
ftr-423	1470	19	a	a	DET
ftr-423	1470	20	child	child	NOUN
ftr-423	1470	21	to	to	PART
ftr-423	1470	22	own	own	VERB
ftr-423	1470	23	or	or	CCONJ
ftr-423	1470	24	occupy	occupy	VERB
ftr-423	1470	25	the	the	DET
ftr-423	1470	26	marital	marital	ADJ
ftr-423	1470	27	residence	residence	NOUN
ftr-423	1470	28	and	and	CCONJ
ftr-423	1470	29	to	to	PART
ftr-423	1470	30	use	use	VERB
ftr-423	1470	31	or	or	CCONJ
ftr-423	1470	32	own	own	VERB
ftr-423	1470	33	the	the	DET
ftr-423	1470	34	household	household	NOUN
ftr-423	1470	35	effects	effect	NOUN
ftr-423	1470	36	;	;	PUNCT
ftr-423	1470	37	m.	m.	NOUN
ftr-423	1470	38	the	the	DET
ftr-423	1470	39	debts	debt	NOUN
ftr-423	1470	40	and	and	CCONJ
ftr-423	1470	41	liabilities	liability	NOUN
ftr-423	1470	42	of	of	ADP
ftr-423	1470	43	the	the	DET
ftr-423	1470	44	parties	party	NOUN
ftr-423	1470	45	;	;	PUNCT
ftr-423	1470	46	n.	n.	VERB
ftr-423	1470	47	the	the	DET
ftr-423	1470	48	need	need	NOUN
ftr-423	1470	49	for	for	ADP
ftr-423	1470	50	creation	creation	NOUN
ftr-423	1470	51	,	,	PUNCT
ftr-423	1470	52	now	now	ADV
ftr-423	1470	53	or	or	CCONJ
ftr-423	1470	54	in	in	ADP
ftr-423	1470	55	the	the	DET
ftr-423	1470	56	future	future	NOUN
ftr-423	1470	57	,	,	PUNCT
ftr-423	1470	58	of	of	ADP
ftr-423	1470	59	a	a	DET
ftr-423	1470	60	trust	trust	NOUN
ftr-423	1470	61	fund	fund	NOUN
ftr-423	1470	62	to	to	PART
ftr-423	1470	63	secure	secure	VERB
ftr-423	1470	64	reasonably	reasonably	ADV
ftr-423	1470	65	foreseeable	foreseeable	ADJ
ftr-423	1470	66	medical	medical	ADJ
ftr-423	1470	67	or	or	CCONJ
ftr-423	1470	68	educational	educational	ADJ
ftr-423	1470	69	costs	cost	NOUN
ftr-423	1470	70	for	for	ADP
ftr-423	1470	71	a	a	DET
ftr-423	1470	72	spouse	spouse	NOUN
ftr-423	1470	73	or	or	CCONJ
ftr-423	1470	74	children	child	NOUN
ftr-423	1470	75	;	;	PUNCT
ftr-423	1470	76	o.	o.	NOUN
ftr-423	1470	77	the	the	DET
ftr-423	1470	78	extent	extent	NOUN
ftr-423	1470	79	to	to	PART
ftr-423	1470	80	which	which	PRON
ftr-423	1470	81	a	a	DET
ftr-423	1470	82	party	party	NOUN
ftr-423	1470	83	deferred	defer	VERB
ftr-423	1470	84	achieving	achieve	VERB
ftr-423	1470	85	their	their	PRON
ftr-423	1470	86	career	career	NOUN
ftr-423	1470	87	goals	goal	NOUN
ftr-423	1470	88	;	;	PUNCT
ftr-423	1470	89	and	and	CCONJ
ftr-423	1470	90	p.	p.	NOUN
ftr-423	1470	91	any	any	DET
ftr-423	1470	92	other	other	ADJ
ftr-423	1470	93	factors	factor	NOUN
ftr-423	1470	94	which	which	PRON
ftr-423	1470	95	the	the	DET
ftr-423	1470	96	court	court	NOUN
ftr-423	1470	97	may	may	AUX
ftr-423	1470	98	deem	deem	VERB
ftr-423	1470	99	relevant	relevant	ADJ
ftr-423	1470	100	n.j	n.j	PROPN
ftr-423	1470	101	.	.	PROPN
ftr-423	1470	102	stat	stat	PROPN
ftr-423	1470	103	.	.	PUNCT
ftr-423	1471	1	ann	ann	PROPN
ftr-423	1471	2	.	.	PUNCT
ftr-423	1472	1	§	§	PROPN
ftr-423	1472	2	2a:34	2a:34	PROPN
ftr-423	1472	3	-	-	NUM
ftr-423	1472	4	23.1	23.1	NUM
ftr-423	1472	5	(	(	PUNCT
ftr-423	1472	6	2004	2004	NUM
ftr-423	1472	7	)	)	PUNCT
ftr-423	1472	8	.	.	PUNCT
ftr-423	1473	1	261	261	NUM
ftr-423	1473	2	.	.	PUNCT
ftr-423	1473	3	alaska	alaska	PROPN
ftr-423	1473	4	stat	stat	PROPN
ftr-423	1473	5	.	.	PUNCT
ftr-423	1474	1	§	§	PROPN
ftr-423	1474	2	§	§	PROPN
ftr-423	1474	3	34.77.010	34.77.010	PROPN
ftr-423	1474	4	to	to	ADP
ftr-423	1474	5	995	995	NUM
ftr-423	1474	6	(	(	PUNCT
ftr-423	1474	7	michie	michie	PROPN
ftr-423	1474	8	2003	2003	NUM
ftr-423	1474	9	)	)	PUNCT
ftr-423	1474	10	.	.	PUNCT
ftr-423	1475	1	see	see	AUX
ftr-423	1475	2	generally	generally	ADV
ftr-423	1475	3	blattmachr	blattmachr	VERB
ftr-423	1475	4	et	et	PROPN
ftr-423	1475	5	al	al	PROPN
ftr-423	1475	6	.	.	PROPN
ftr-423	1475	7	,	,	PUNCT
ftr-423	1475	8	supra	supra	PROPN
ftr-423	1475	9	note	note	PROPN
ftr-423	1475	10	27	27	NUM
ftr-423	1475	11	;	;	PUNCT
ftr-423	1475	12	newman	newman	PROPN
ftr-423	1475	13	,	,	PUNCT
ftr-423	1475	14	supra	supra	PROPN
ftr-423	1475	15	note	note	PROPN
ftr-423	1475	16	27	27	NUM
ftr-423	1475	17	;	;	PUNCT
ftr-423	1475	18	shaftel	shaftel	NOUN
ftr-423	1475	19	&	&	CCONJ
ftr-423	1475	20	greer	greer	PROPN
ftr-423	1475	21	,	,	PUNCT
ftr-423	1475	22	supra	supra	PROPN
ftr-423	1475	23	note	note	NOUN
ftr-423	1475	24	27	27	NUM
ftr-423	1475	25	.	.	PUNCT
ftr-423	1476	1	some	some	DET
ftr-423	1476	2	commentators	commentator	NOUN
ftr-423	1476	3	are	be	AUX
ftr-423	1476	4	critical	critical	ADJ
ftr-423	1476	5	of	of	ADP
ftr-423	1476	6	the	the	DET
ftr-423	1476	7	alaska	alaska	PROPN
ftr-423	1476	8	statute	statute	PROPN
ftr-423	1476	9	,	,	PUNCT
ftr-423	1476	10	among	among	ADP
ftr-423	1476	11	other	other	ADJ
ftr-423	1476	12	state	state	NOUN
ftr-423	1476	13	laws	law	NOUN
ftr-423	1476	14	,	,	PUNCT
ftr-423	1476	15	as	as	ADP
ftr-423	1476	16	responding	respond	VERB
ftr-423	1476	17	too	too	ADV
ftr-423	1476	18	directly	directly	ADV
ftr-423	1476	19	to	to	ADP
ftr-423	1476	20	federal	federal	ADJ
ftr-423	1476	21	tax	tax	NOUN
ftr-423	1476	22	law	law	NOUN
ftr-423	1476	23	.	.	PUNCT
ftr-423	1477	1	see	see	VERB
ftr-423	1477	2	,	,	PUNCT
ftr-423	1477	3	e.g.	e.g.	ADV
ftr-423	1477	4	,	,	PUNCT
ftr-423	1477	5	ira	ira	PROPN
ftr-423	1477	6	mark	mark	PROPN
ftr-423	1477	7	bloom	bloom	PROPN
ftr-423	1477	8	,	,	PUNCT
ftr-423	1477	9	how	how	SCONJ
ftr-423	1477	10	federal	federal	ADJ
ftr-423	1477	11	transfer	transfer	NOUN
ftr-423	1477	12	taxes	taxis	NOUN
ftr-423	1477	13	affect	affect	VERB
ftr-423	1477	14	the	the	DET
ftr-423	1477	15	development	development	NOUN
ftr-423	1477	16	of	of	ADP
ftr-423	1477	17	property	property	NOUN
ftr-423	1477	18	law	law	NOUN
ftr-423	1477	19	,	,	PUNCT
ftr-423	1477	20	48	48	NUM
ftr-423	1477	21	clev	clev	NOUN
ftr-423	1477	22	.	.	PUNCT
ftr-423	1478	1	st	st	PROPN
ftr-423	1478	2	.	.	PROPN
ftr-423	1478	3	l.	l.	PROPN
ftr-423	1478	4	rev	rev	PROPN
ftr-423	1478	5	.	.	PROPN
ftr-423	1478	6	661	661	NUM
ftr-423	1478	7	,	,	PUNCT
ftr-423	1478	8	671	671	NUM
ftr-423	1478	9	(	(	PUNCT
ftr-423	1478	10	2000	2000	NUM
ftr-423	1478	11	)	)	PUNCT
ftr-423	1478	12	;	;	PUNCT
ftr-423	1478	13	mitchell	mitchell	PROPN
ftr-423	1478	14	m.	m.	PROPN
ftr-423	1478	15	gans	gans	PROPN
ftr-423	1478	16	,	,	PUNCT
ftr-423	1478	17	federal	federal	ADJ
ftr-423	1478	18	transfer	transfer	NOUN
ftr-423	1478	19	taxation	taxation	NOUN
ftr-423	1478	20	and	and	CCONJ
ftr-423	1478	21	the	the	DET
ftr-423	1478	22	role	role	NOUN
ftr-423	1478	23	of	of	ADP
ftr-423	1478	24	state	state	NOUN
ftr-423	1478	25	law	law	NOUN
ftr-423	1478	26	:	:	PUNCT
ftr-423	1478	27	does	do	AUX
ftr-423	1478	28	the	the	DET
ftr-423	1478	29	marital	marital	ADJ
ftr-423	1478	30	deduction	deduction	NOUN
ftr-423	1478	31	strike	strike	VERB
ftr-423	1478	32	the	the	DET
ftr-423	1478	33	proper	proper	ADJ
ftr-423	1478	34	balance	balance	NOUN
ftr-423	1478	35	?	?	PUNCT
ftr-423	1478	36	,	,	PUNCT
ftr-423	1478	37	48	48	NUM
ftr-423	1478	38	emory	emory	PROPN
ftr-423	1478	39	l.j	l.j	PROPN
ftr-423	1478	40	.	.	PROPN
ftr-423	1478	41	871	871	NUM
ftr-423	1478	42	,	,	PUNCT
ftr-423	1478	43	877	877	NUM
ftr-423	1478	44	(	(	PUNCT
ftr-423	1478	45	1999	1999	NUM
ftr-423	1478	46	)	)	PUNCT
ftr-423	1478	47	.	.	PUNCT
ftr-423	1479	1	however	however	ADV
ftr-423	1479	2	,	,	PUNCT
ftr-423	1479	3	this	this	DET
ftr-423	1479	4	criticism	criticism	NOUN
ftr-423	1479	5	appears	appear	VERB
ftr-423	1479	6	to	to	PART
ftr-423	1479	7	go	go	VERB
ftr-423	1479	8	to	to	ADP
ftr-423	1479	9	the	the	DET
ftr-423	1479	10	desirability	desirability	NOUN
ftr-423	1479	11	–	–	PUNCT
ftr-423	1479	12	not	not	PART
ftr-423	1479	13	the	the	DET
ftr-423	1479	14	legality	legality	NOUN
ftr-423	1479	15	or	or	CCONJ
ftr-423	1479	16	effectiveness	effectiveness	NOUN
ftr-423	1479	17	–	–	PUNCT
ftr-423	1479	18	of	of	ADP
ftr-423	1479	19	alaska	alaska	PROPN
ftr-423	1479	20	’s	’s	PART
ftr-423	1479	21	elective	elective	ADJ
ftr-423	1479	22	community	community	NOUN
ftr-423	1479	23	property	property	NOUN
ftr-423	1479	24	law	law	NOUN
ftr-423	1479	25	.	.	PUNCT
ftr-423	1480	1	community	community	NOUN
ftr-423	1480	2	property	property	NOUN
ftr-423	1480	3	system	system	NOUN
ftr-423	1480	4	similar	similar	ADJ
ftr-423	1480	5	to	to	ADP
ftr-423	1480	6	alaska	alaska	PROPN
ftr-423	1480	7	’s	’s	PART
ftr-423	1480	8	community	community	PROPN
ftr-423	1480	9	property	property	NOUN
ftr-423	1480	10	trust	trust	PROPN
ftr-423	1480	11	act.260	act.260	PROPN
ftr-423	1480	12	alaska	alaska	PROPN
ftr-423	1480	13	law	law	PROPN
ftr-423	1480	14	permits	permit	VERB
ftr-423	1480	15	spouses	spouse	NOUN
ftr-423	1480	16	in	in	ADP
ftr-423	1480	17	any	any	DET
ftr-423	1480	18	jurisdiction	jurisdiction	NOUN
ftr-423	1480	19	to	to	PART
ftr-423	1480	20	elect	elect	VERB
ftr-423	1480	21	community	community	NOUN
ftr-423	1480	22	property	property	NOUN
ftr-423	1480	23	treatment	treatment	NOUN
ftr-423	1480	24	for	for	ADP
ftr-423	1480	25	property	property	NOUN
ftr-423	1480	26	transferred	transfer	VERB
ftr-423	1480	27	to	to	ADP
ftr-423	1480	28	a	a	DET
ftr-423	1480	29	trust	trust	NOUN
ftr-423	1480	30	,	,	PUNCT
ftr-423	1480	31	provided	provide	VERB
ftr-423	1480	32	that	that	SCONJ
ftr-423	1480	33	certain	certain	ADJ
ftr-423	1480	34	conditions	condition	NOUN
ftr-423	1480	35	are	be	AUX
ftr-423	1480	36	met.261	met.261	NOUN
ftr-423	1480	37	in	in	ADP
ftr-423	1480	38	the	the	DET
ftr-423	1480	39	absence	absence	NOUN
ftr-423	1480	40	of	of	ADP
ftr-423	1480	41	a	a	DET
ftr-423	1480	42	special	special	ADJ
ftr-423	1480	43	federal	federal	ADJ
ftr-423	1480	44	exemption	exemption	NOUN
ftr-423	1480	45	,	,	PUNCT
ftr-423	1480	46	however	however	ADV
ftr-423	1480	47	,	,	PUNCT
ftr-423	1480	48	2004	2004	NUM
ftr-423	1480	49	one	one	NUM
ftr-423	1480	50	flesh	flesh	NOUN
ftr-423	1480	51	,	,	PUNCT
ftr-423	1480	52	two	two	NUM
ftr-423	1480	53	taxpayers	taxpayer	NOUN
ftr-423	1480	54	805	805	NUM
ftr-423	1480	55	262	262	NUM
ftr-423	1480	56	.	.	PUNCT
ftr-423	1481	1	an	an	DET
ftr-423	1481	2	elective	elective	ADJ
ftr-423	1481	3	community	community	NOUN
ftr-423	1481	4	property	property	NOUN
ftr-423	1481	5	trust	trust	NOUN
ftr-423	1481	6	would	would	AUX
ftr-423	1481	7	allow	allow	VERB
ftr-423	1481	8	wealthy	wealthy	ADJ
ftr-423	1481	9	taxpayers	taxpayer	NOUN
ftr-423	1481	10	to	to	PART
ftr-423	1481	11	secure	secure	VERB
ftr-423	1481	12	some	some	PRON
ftr-423	1481	13	of	of	ADP
ftr-423	1481	14	the	the	DET
ftr-423	1481	15	estate	estate	NOUN
ftr-423	1481	16	tax	tax	NOUN
ftr-423	1481	17	benefits	benefit	NOUN
ftr-423	1481	18	of	of	ADP
ftr-423	1481	19	community	community	NOUN
ftr-423	1481	20	property	property	NOUN
ftr-423	1481	21	,	,	PUNCT
ftr-423	1481	22	most	most	ADV
ftr-423	1481	23	notably	notably	ADV
ftr-423	1481	24	the	the	DET
ftr-423	1481	25	double	double	ADJ
ftr-423	1481	26	step	step	NOUN
ftr-423	1481	27	-	-	PUNCT
ftr-423	1481	28	up	up	NOUN
ftr-423	1481	29	in	in	ADP
ftr-423	1481	30	basis	basis	NOUN
ftr-423	1481	31	upon	upon	SCONJ
ftr-423	1481	32	the	the	DET
ftr-423	1481	33	death	death	NOUN
ftr-423	1481	34	of	of	ADP
ftr-423	1481	35	the	the	DET
ftr-423	1481	36	first	first	ADJ
ftr-423	1481	37	spouse	spouse	NOUN
ftr-423	1481	38	to	to	PART
ftr-423	1481	39	die	die	VERB
ftr-423	1481	40	under	under	ADP
ftr-423	1481	41	irc	irc	PROPN
ftr-423	1481	42	§	§	PROPN
ftr-423	1481	43	1041	1041	NUM
ftr-423	1481	44	.	.	PUNCT
ftr-423	1482	1	263	263	NUM
ftr-423	1482	2	.	.	PUNCT
ftr-423	1483	1	cf	cf	NOUN
ftr-423	1483	2	.	.	PUNCT
ftr-423	1484	1	gans	gan	NOUN
ftr-423	1484	2	,	,	PUNCT
ftr-423	1484	3	supra	supra	PROPN
ftr-423	1484	4	note	note	PROPN
ftr-423	1484	5	261	261	NUM
ftr-423	1484	6	,	,	PUNCT
ftr-423	1484	7	at	at	ADP
ftr-423	1484	8	876	876	NUM
ftr-423	1484	9	-	-	SYM
ftr-423	1484	10	83	83	NUM
ftr-423	1484	11	(	(	PUNCT
ftr-423	1484	12	raising	raise	VERB
ftr-423	1484	13	concerns	concern	NOUN
ftr-423	1484	14	about	about	ADP
ftr-423	1484	15	overemphasis	overemphasis	NOUN
ftr-423	1484	16	in	in	ADP
ftr-423	1484	17	federal	federal	ADJ
ftr-423	1484	18	transfer	transfer	NOUN
ftr-423	1484	19	tax	tax	NOUN
ftr-423	1484	20	jurisprudence	jurisprudence	NOUN
ftr-423	1484	21	on	on	ADP
ftr-423	1484	22	state	state	NOUN
ftr-423	1484	23	law	law	NOUN
ftr-423	1484	24	property	property	NOUN
ftr-423	1484	25	rights	right	NOUN
ftr-423	1484	26	)	)	PUNCT
ftr-423	1484	27	.	.	PUNCT
ftr-423	1485	1	264	264	X
ftr-423	1485	2	.	.	PUNCT
ftr-423	1486	1	see	see	VERB
ftr-423	1486	2	supra	supra	PROPN
ftr-423	1486	3	notes	note	VERB
ftr-423	1486	4	225	225	NUM
ftr-423	1486	5	-	-	SYM
ftr-423	1486	6	26	26	NUM
ftr-423	1486	7	,	,	PUNCT
ftr-423	1486	8	241	241	NUM
ftr-423	1486	9	.	.	PUNCT
ftr-423	1486	10	265	265	NUM
ftr-423	1486	11	.	.	PUNCT
ftr-423	1487	1	monica	monica	PROPN
ftr-423	1487	2	davey	davey	PROPN
ftr-423	1487	3	,	,	PUNCT
ftr-423	1487	4	missourians	missourian	VERB
ftr-423	1487	5	back	back	ADP
ftr-423	1487	6	amendment	amendment	NOUN
ftr-423	1487	7	barring	bar	VERB
ftr-423	1487	8	gay	gay	NOUN
ftr-423	1487	9	marriage	marriage	NOUN
ftr-423	1487	10	,	,	PUNCT
ftr-423	1487	11	n.y	n.y	PROPN
ftr-423	1487	12	.	.	PROPN
ftr-423	1487	13	times	times	PROPN
ftr-423	1487	14	,	,	PUNCT
ftr-423	1487	15	aug	aug	PROPN
ftr-423	1487	16	.	.	PROPN
ftr-423	1487	17	4	4	NUM
ftr-423	1487	18	,	,	PUNCT
ftr-423	1487	19	2004	2004	NUM
ftr-423	1487	20	,	,	PUNCT
ftr-423	1487	21	at	at	ADP
ftr-423	1487	22	a13	a13	PROPN
ftr-423	1487	23	.	.	PUNCT
ftr-423	1488	1	266	266	NUM
ftr-423	1488	2	see	see	VERB
ftr-423	1488	3	,	,	PUNCT
ftr-423	1488	4	e	e	PROPN
ftr-423	1488	5	.g	.g	PROPN
ftr-423	1488	6	.	.	PUNCT
ftr-423	1488	7	,	,	PUNCT
ftr-423	1488	8	martin	martin	PROPN
ftr-423	1488	9	vaughan	vaughan	PROPN
ftr-423	1488	10	,	,	PUNCT
ftr-423	1488	11	as	as	SCONJ
ftr-423	1488	12	estate	estate	NOUN
ftr-423	1488	13	tax	tax	NOUN
ftr-423	1488	14	repeal	repeal	NOUN
ftr-423	1488	15	emerges	emerge	VERB
ftr-423	1488	16	as	as	ADP
ftr-423	1488	17	pivotal	pivotal	ADJ
ftr-423	1488	18	budget	budget	NOUN
ftr-423	1488	19	issue	issue	NOUN
ftr-423	1488	20	,	,	PUNCT
ftr-423	1488	21	congress	congress	PROPN
ftr-423	1488	22	daily	daily	PROPN
ftr-423	1488	23	,	,	PUNCT
ftr-423	1488	24	mar	mar	PROPN
ftr-423	1488	25	.	.	PROPN
ftr-423	1488	26	8	8	NUM
ftr-423	1488	27	,	,	PUNCT
ftr-423	1488	28	2004	2004	NUM
ftr-423	1488	29	.	.	PUNCT
ftr-423	1489	1	a	a	DET
ftr-423	1489	2	taxpayer	taxpayer	NOUN
ftr-423	1489	3	with	with	ADP
ftr-423	1489	4	over	over	ADP
ftr-423	1489	5	$	$	SYM
ftr-423	1489	6	10	10	NUM
ftr-423	1489	7	million	million	NUM
ftr-423	1489	8	in	in	ADP
ftr-423	1489	9	assets	asset	NOUN
ftr-423	1489	10	could	could	AUX
ftr-423	1489	11	be	be	AUX
ftr-423	1489	12	subject	subject	ADJ
ftr-423	1489	13	to	to	ADP
ftr-423	1489	14	gift	gift	NOUN
ftr-423	1489	15	tax	tax	NOUN
ftr-423	1489	16	if	if	SCONJ
ftr-423	1489	17	he	he	PRON
ftr-423	1489	18	or	or	CCONJ
ftr-423	1489	19	she	she	PRON
ftr-423	1489	20	elects	elect	VERB
ftr-423	1489	21	into	into	ADP
ftr-423	1489	22	a	a	DET
ftr-423	1489	23	community	community	NOUN
ftr-423	1489	24	property	property	NOUN
ftr-423	1489	25	system.262	system.262	NOUN
ftr-423	1489	26	ultimately	ultimately	ADV
ftr-423	1489	27	if	if	SCONJ
ftr-423	1489	28	substantive	substantive	ADJ
ftr-423	1489	29	state	state	NOUN
ftr-423	1489	30	law	law	NOUN
ftr-423	1489	31	differences	difference	NOUN
ftr-423	1489	32	cause	cause	VERB
ftr-423	1489	33	very	very	ADV
ftr-423	1489	34	wealthy	wealthy	ADJ
ftr-423	1489	35	spouses	spouse	NOUN
ftr-423	1489	36	in	in	ADP
ftr-423	1489	37	common	common	ADJ
ftr-423	1489	38	law	law	NOUN
ftr-423	1489	39	and	and	CCONJ
ftr-423	1489	40	community	community	NOUN
ftr-423	1489	41	property	property	NOUN
ftr-423	1489	42	jurisdictions	jurisdiction	NOUN
ftr-423	1489	43	to	to	PART
ftr-423	1489	44	be	be	AUX
ftr-423	1489	45	treated	treat	VERB
ftr-423	1489	46	differently	differently	ADV
ftr-423	1489	47	,	,	PUNCT
ftr-423	1489	48	principles	principle	NOUN
ftr-423	1489	49	of	of	ADP
ftr-423	1489	50	federalism	federalism	NOUN
ftr-423	1489	51	would	would	AUX
ftr-423	1489	52	suggest	suggest	VERB
ftr-423	1489	53	that	that	SCONJ
ftr-423	1489	54	the	the	DET
ftr-423	1489	55	appropriate	appropriate	ADJ
ftr-423	1489	56	remedy	remedy	NOUN
ftr-423	1489	57	lies	lie	VERB
ftr-423	1489	58	not	not	PART
ftr-423	1489	59	with	with	ADP
ftr-423	1489	60	federal	federal	ADJ
ftr-423	1489	61	tax	tax	NOUN
ftr-423	1489	62	law.263	law.263	ADV
ftr-423	1489	63	at	at	ADP
ftr-423	1489	64	worst	bad	ADJ
ftr-423	1489	65	,	,	PUNCT
ftr-423	1489	66	legislators	legislator	NOUN
ftr-423	1489	67	in	in	ADP
ftr-423	1489	68	common	common	ADJ
ftr-423	1489	69	law	law	NOUN
ftr-423	1489	70	states	state	NOUN
ftr-423	1489	71	may	may	AUX
ftr-423	1489	72	take	take	VERB
ftr-423	1489	73	no	no	DET
ftr-423	1489	74	action	action	NOUN
ftr-423	1489	75	in	in	ADP
ftr-423	1489	76	response	response	NOUN
ftr-423	1489	77	to	to	ADP
ftr-423	1489	78	the	the	DET
ftr-423	1489	79	federal	federal	ADJ
ftr-423	1489	80	tax	tax	NOUN
ftr-423	1489	81	changes	change	NOUN
ftr-423	1489	82	.	.	PUNCT
ftr-423	1490	1	geographic	geographic	ADJ
ftr-423	1490	2	inequality	inequality	NOUN
ftr-423	1490	3	would	would	AUX
ftr-423	1490	4	exist	exist	VERB
ftr-423	1490	5	,	,	PUNCT
ftr-423	1490	6	but	but	CCONJ
ftr-423	1490	7	would	would	AUX
ftr-423	1490	8	not	not	PART
ftr-423	1490	9	be	be	AUX
ftr-423	1490	10	widespread	widespread	ADJ
ftr-423	1490	11	because	because	SCONJ
ftr-423	1490	12	the	the	DET
ftr-423	1490	13	vast	vast	ADJ
ftr-423	1490	14	majority	majority	NOUN
ftr-423	1490	15	of	of	ADP
ftr-423	1490	16	taxpayers	taxpayer	NOUN
ftr-423	1490	17	will	will	AUX
ftr-423	1490	18	never	never	ADV
ftr-423	1490	19	have	have	VERB
ftr-423	1490	20	,	,	PUNCT
ftr-423	1490	21	let	let	VERB
ftr-423	1490	22	alone	alone	ADJ
ftr-423	1490	23	transfer	transfer	NOUN
ftr-423	1490	24	,	,	PUNCT
ftr-423	1490	25	$	$	SYM
ftr-423	1490	26	10	10	NUM
ftr-423	1490	27	million.264	million.264	NOUN
ftr-423	1490	28	but	but	CCONJ
ftr-423	1490	29	the	the	DET
ftr-423	1490	30	specter	specter	NOUN
ftr-423	1490	31	of	of	ADP
ftr-423	1490	32	geographic	geographic	ADJ
ftr-423	1490	33	inequality	inequality	NOUN
ftr-423	1490	34	in	in	ADP
ftr-423	1490	35	taxation	taxation	NOUN
ftr-423	1490	36	,	,	PUNCT
ftr-423	1490	37	however	however	ADV
ftr-423	1490	38	minimal	minimal	ADJ
ftr-423	1490	39	,	,	PUNCT
ftr-423	1490	40	should	should	AUX
ftr-423	1490	41	be	be	AUX
ftr-423	1490	42	avoided	avoid	VERB
ftr-423	1490	43	if	if	SCONJ
ftr-423	1490	44	possible	possible	ADJ
ftr-423	1490	45	.	.	PUNCT
ftr-423	1491	1	hopefully	hopefully	ADV
ftr-423	1491	2	,	,	PUNCT
ftr-423	1491	3	the	the	DET
ftr-423	1491	4	implementation	implementation	NOUN
ftr-423	1491	5	of	of	ADP
ftr-423	1491	6	a	a	DET
ftr-423	1491	7	one	one	NUM
ftr-423	1491	8	flesh	flesh	NOUN
ftr-423	1491	9	,	,	PUNCT
ftr-423	1491	10	two	two	NUM
ftr-423	1491	11	taxpayer	taxpayer	NOUN
ftr-423	1491	12	federal	federal	ADJ
ftr-423	1491	13	tax	tax	NOUN
ftr-423	1491	14	rule	rule	NOUN
ftr-423	1491	15	would	would	AUX
ftr-423	1491	16	cause	cause	VERB
ftr-423	1491	17	citizens	citizen	NOUN
ftr-423	1491	18	and	and	CCONJ
ftr-423	1491	19	state	state	NOUN
ftr-423	1491	20	lawmakers	lawmaker	NOUN
ftr-423	1491	21	to	to	PART
ftr-423	1491	22	confront	confront	VERB
ftr-423	1491	23	state	state	NOUN
ftr-423	1491	24	property	property	NOUN
ftr-423	1491	25	laws	law	NOUN
ftr-423	1491	26	and	and	CCONJ
ftr-423	1491	27	evaluate	evaluate	VERB
ftr-423	1491	28	their	their	PRON
ftr-423	1491	29	fairness	fairness	NOUN
ftr-423	1491	30	with	with	ADP
ftr-423	1491	31	respect	respect	NOUN
ftr-423	1491	32	to	to	ADP
ftr-423	1491	33	all	all	DET
ftr-423	1491	34	taxpayers	taxpayer	NOUN
ftr-423	1491	35	.	.	PUNCT
ftr-423	1492	1	conclusion	conclusion	VERB
ftr-423	1492	2	the	the	DET
ftr-423	1492	3	one	one	NUM
ftr-423	1492	4	flesh	flesh	NOUN
ftr-423	1492	5	,	,	PUNCT
ftr-423	1492	6	two	two	NUM
ftr-423	1492	7	taxpayer	taxpayer	NOUN
ftr-423	1492	8	system	system	NOUN
ftr-423	1492	9	implicates	implicate	VERB
ftr-423	1492	10	two	two	NUM
ftr-423	1492	11	ongoing	ongoing	ADJ
ftr-423	1492	12	political	political	ADJ
ftr-423	1492	13	debates	debate	NOUN
ftr-423	1492	14	.	.	PUNCT
ftr-423	1493	1	at	at	ADP
ftr-423	1493	2	the	the	DET
ftr-423	1493	3	same	same	ADJ
ftr-423	1493	4	time	time	NOUN
ftr-423	1493	5	that	that	PRON
ftr-423	1493	6	voters	voter	NOUN
ftr-423	1493	7	,	,	PUNCT
ftr-423	1493	8	legislators	legislator	NOUN
ftr-423	1493	9	,	,	PUNCT
ftr-423	1493	10	and	and	CCONJ
ftr-423	1493	11	courts	court	NOUN
ftr-423	1493	12	in	in	ADP
ftr-423	1493	13	every	every	DET
ftr-423	1493	14	state	state	NOUN
ftr-423	1493	15	consider	consider	VERB
ftr-423	1493	16	the	the	DET
ftr-423	1493	17	legal	legal	ADJ
ftr-423	1493	18	and	and	CCONJ
ftr-423	1493	19	moral	moral	ADJ
ftr-423	1493	20	validity	validity	NOUN
ftr-423	1493	21	of	of	ADP
ftr-423	1493	22	same	same	ADJ
ftr-423	1493	23	-	-	PUNCT
ftr-423	1493	24	sex	sex	NOUN
ftr-423	1493	25	marriage,265	marriage,265	NOUN
ftr-423	1493	26	national	national	ADJ
ftr-423	1493	27	leaders	leader	NOUN
ftr-423	1493	28	contest	contest	VERB
ftr-423	1493	29	the	the	DET
ftr-423	1493	30	importance	importance	NOUN
ftr-423	1493	31	of	of	ADP
ftr-423	1493	32	estate	estate	NOUN
ftr-423	1493	33	tax	tax	NOUN
ftr-423	1493	34	repeal.266	repeal.266	NOUN
ftr-423	1493	35	the	the	DET
ftr-423	1493	36	current	current	ADJ
ftr-423	1493	37	tax	tax	NOUN
ftr-423	1493	38	treatment	treatment	NOUN
ftr-423	1493	39	of	of	ADP
ftr-423	1493	40	marital	marital	ADJ
ftr-423	1493	41	wealth	wealth	NOUN
ftr-423	1493	42	transfers	transfer	NOUN
ftr-423	1493	43	frequently	frequently	ADV
ftr-423	1493	44	diverges	diverge	VERB
ftr-423	1493	45	from	from	ADP
ftr-423	1493	46	the	the	DET
ftr-423	1493	47	underlying	underlie	VERB
ftr-423	1493	48	economic	economic	ADJ
ftr-423	1493	49	substance	substance	NOUN
ftr-423	1493	50	of	of	ADP
ftr-423	1493	51	property	property	NOUN
ftr-423	1493	52	transfers	transfer	NOUN
ftr-423	1493	53	.	.	PUNCT
ftr-423	1494	1	treating	treat	VERB
ftr-423	1494	2	husband	husband	NOUN
ftr-423	1494	3	and	and	CCONJ
ftr-423	1494	4	wife	wife	NOUN
ftr-423	1494	5	–	–	PUNCT
ftr-423	1494	6	or	or	CCONJ
ftr-423	1494	7	any	any	DET
ftr-423	1494	8	two	two	NUM
ftr-423	1494	9	taxpayers	taxpayer	NOUN
ftr-423	1494	10	–	–	PUNCT
ftr-423	1494	11	as	as	ADP
ftr-423	1494	12	a	a	DET
ftr-423	1494	13	single	single	ADJ
ftr-423	1494	14	economic	economic	ADJ
ftr-423	1494	15	unit	unit	NOUN
ftr-423	1494	16	is	be	AUX
ftr-423	1494	17	inconsistent	inconsistent	ADJ
ftr-423	1494	18	with	with	ADP
ftr-423	1494	19	the	the	DET
ftr-423	1494	20	privileges	privilege	NOUN
ftr-423	1494	21	and	and	CCONJ
ftr-423	1494	22	responsibilities	responsibility	NOUN
ftr-423	1494	23	of	of	ADP
ftr-423	1494	24	citizenship	citizenship	NOUN
ftr-423	1494	25	as	as	SCONJ
ftr-423	1494	26	they	they	PRON
ftr-423	1494	27	have	have	AUX
ftr-423	1494	28	evolved	evolve	VERB
ftr-423	1494	29	over	over	ADP
ftr-423	1494	30	time	time	NOUN
ftr-423	1494	31	.	.	PUNCT
ftr-423	1495	1	the	the	DET
ftr-423	1495	2	one	one	NUM
ftr-423	1495	3	flesh	flesh	NOUN
ftr-423	1495	4	,	,	PUNCT
ftr-423	1495	5	two	two	NUM
ftr-423	1495	6	taxpayer	taxpayer	NOUN
ftr-423	1495	7	system	system	NOUN
ftr-423	1495	8	proposes	propose	VERB
ftr-423	1495	9	an	an	DET
ftr-423	1495	10	increase	increase	NOUN
ftr-423	1495	11	in	in	ADP
ftr-423	1495	12	the	the	DET
ftr-423	1495	13	applicable	applicable	ADJ
ftr-423	1495	14	exclusion	exclusion	NOUN
ftr-423	1495	15	amount	amount	NOUN
ftr-423	1495	16	so	so	SCONJ
ftr-423	1495	17	that	that	SCONJ
ftr-423	1495	18	any	any	DET
ftr-423	1495	19	taxpayer	taxpayer	NOUN
ftr-423	1495	20	,	,	PUNCT
ftr-423	1495	21	regardless	regardless	ADV
ftr-423	1495	22	of	of	ADP
ftr-423	1495	23	marital	marital	ADJ
ftr-423	1495	24	status	status	NOUN
ftr-423	1495	25	,	,	PUNCT
ftr-423	1495	26	can	can	AUX
ftr-423	1495	27	transfer	transfer	VERB
ftr-423	1495	28	up	up	ADP
ftr-423	1495	29	to	to	PART
ftr-423	1495	30	$	$	SYM
ftr-423	1495	31	10	10	NUM
ftr-423	1495	32	million	million	NUM
ftr-423	1495	33	tax	tax	NOUN
ftr-423	1495	34	-	-	PUNCT
ftr-423	1495	35	free	free	ADJ
ftr-423	1495	36	.	.	PUNCT
ftr-423	1496	1	the	the	DET
ftr-423	1496	2	new	new	ADJ
ftr-423	1496	3	rule	rule	NOUN
ftr-423	1496	4	will	will	AUX
ftr-423	1496	5	shrink	shrink	VERB
ftr-423	1496	6	the	the	DET
ftr-423	1496	7	administrative	administrative	ADJ
ftr-423	1496	8	costs	cost	NOUN
ftr-423	1496	9	associated	associate	VERB
ftr-423	1496	10	with	with	ADP
ftr-423	1496	11	estate	estate	NOUN
ftr-423	1496	12	and	and	CCONJ
ftr-423	1496	13	gift	gift	NOUN
ftr-423	1496	14	tax	tax	NOUN
ftr-423	1496	15	assessment	assessment	NOUN
ftr-423	1496	16	and	and	CCONJ
ftr-423	1496	17	collection	collection	NOUN
ftr-423	1496	18	,	,	PUNCT
ftr-423	1496	19	overall	overall	ADJ
ftr-423	1496	20	tax	tax	NOUN
ftr-423	1496	21	revenue	revenue	NOUN
ftr-423	1496	22	will	will	AUX
ftr-423	1496	23	increase	increase	VERB
ftr-423	1496	24	,	,	PUNCT
ftr-423	1496	25	and	and	CCONJ
ftr-423	1496	26	the	the	DET
ftr-423	1496	27	tax	tax	NOUN
ftr-423	1496	28	burden	burden	NOUN
ftr-423	1496	29	will	will	AUX
ftr-423	1496	30	be	be	AUX
ftr-423	1496	31	shifted	shift	VERB
ftr-423	1496	32	more	more	ADV
ftr-423	1496	33	effectively	effectively	ADV
ftr-423	1496	34	to	to	ADP
ftr-423	1496	35	those	those	PRON
ftr-423	1496	36	who	who	PRON
ftr-423	1496	37	are	be	AUX
ftr-423	1496	38	most	most	ADV
ftr-423	1496	39	able	able	ADJ
ftr-423	1496	40	to	to	PART
ftr-423	1496	41	pay	pay	VERB
ftr-423	1496	42	.	.	PUNCT
ftr-423	1497	1	former	former	ADJ
ftr-423	1497	2	commissioner	commissioner	NOUN
ftr-423	1497	3	of	of	ADP
ftr-423	1497	4	the	the	DET
ftr-423	1497	5	internal	internal	ADJ
ftr-423	1497	6	revenue	revenue	NOUN
ftr-423	1497	7	service	service	NOUN
ftr-423	1497	8	sheldon	sheldon	PROPN
ftr-423	1497	9	cohen	cohen	PROPN
ftr-423	1497	10	famously	famously	ADV
ftr-423	1497	11	said	say	VERB
ftr-423	1497	12	that	that	SCONJ
ftr-423	1497	13	“	"	PUNCT
ftr-423	1497	14	[	[	X
ftr-423	1497	15	i]f	i]f	NOUN
ftr-423	1497	16	you	you	PRON
ftr-423	1497	17	know	know	VERB
ftr-423	1497	18	the	the	DET
ftr-423	1497	19	position	position	NOUN
ftr-423	1497	20	a	a	DET
ftr-423	1497	21	person	person	NOUN
ftr-423	1497	22	takes	take	VERB
ftr-423	1497	23	on	on	ADP
ftr-423	1497	24	taxes	taxis	NOUN
ftr-423	1497	25	,	,	PUNCT
ftr-423	1497	26	you	you	PRON
ftr-423	1497	27	can	can	AUX
ftr-423	1497	28	tell	tell	VERB
ftr-423	1497	29	their	their	PRON
ftr-423	1497	30	whole	whole	ADJ
ftr-423	1497	31	philosophy	philosophy	NOUN
ftr-423	1497	32	.	.	PUNCT
ftr-423	1498	1	the	the	DET
ftr-423	1498	2	tax	tax	NOUN
ftr-423	1498	3	code	code	NOUN
ftr-423	1498	4	,	,	PUNCT
ftr-423	1498	5	once	once	SCONJ
ftr-423	1498	6	you	you	PRON
ftr-423	1498	7	get	get	VERB
ftr-423	1498	8	to	to	PART
ftr-423	1498	9	know	know	VERB
ftr-423	1498	10	it	it	PRON
ftr-423	1498	11	,	,	PUNCT
ftr-423	1498	12	embodies	embody	VERB
ftr-423	1498	13	all	all	DET
ftr-423	1498	14	the	the	DET
ftr-423	1498	15	essence	essence	NOUN
ftr-423	1498	16	of	of	ADP
ftr-423	1498	17	life	life	NOUN
ftr-423	1498	18	:	:	PUNCT
ftr-423	1498	19	greed	greed	NOUN
ftr-423	1498	20	,	,	PUNCT
ftr-423	1498	21	politics	politic	NOUN
ftr-423	1498	22	,	,	PUNCT
ftr-423	1498	23	power	power	NOUN
ftr-423	1498	24	,	,	PUNCT
ftr-423	1498	25	goodness	goodness	NOUN
ftr-423	1498	26	,	,	PUNCT
ftr-423	1498	27	charity	charity	NOUN
ftr-423	1498	28	.	.	PUNCT
ftr-423	1499	1	everything	everything	PRON
ftr-423	1499	2	’s	’	VERB
ftr-423	1499	3	in	in	ADP
ftr-423	1499	4	806	806	NUM
ftr-423	1499	5	florida	florida	PROPN
ftr-423	1499	6	tax	tax	NOUN
ftr-423	1499	7	review	review	NOUN
ftr-423	1499	8	[	[	X
ftr-423	1499	9	vol	vol	NOUN
ftr-423	1499	10	.	.	PUNCT
ftr-423	1500	1	6:8	6:8	NUM
ftr-423	1500	2	267	267	NUM
ftr-423	1500	3	.	.	PUNCT
ftr-423	1501	1	jeffrey	jeffrey	PROPN
ftr-423	1501	2	h.	h.	PROPN
ftr-423	1501	3	birnbaum	birnbaum	PROPN
ftr-423	1501	4	&	&	CCONJ
ftr-423	1501	5	alan	alan	PROPN
ftr-423	1501	6	s.	s.	PROPN
ftr-423	1501	7	murray	murray	PROPN
ftr-423	1501	8	,	,	PUNCT
ftr-423	1501	9	showdown	showdown	VERB
ftr-423	1501	10	at	at	ADP
ftr-423	1501	11	gucci	gucci	PROPN
ftr-423	1501	12	gulch	gulch	PROPN
ftr-423	1501	13	:	:	PUNCT
ftr-423	1502	1	lawyers	lawyer	NOUN
ftr-423	1502	2	,	,	PUNCT
ftr-423	1502	3	lobbyists	lobbyist	NOUN
ftr-423	1502	4	,	,	PUNCT
ftr-423	1502	5	and	and	CCONJ
ftr-423	1502	6	the	the	DET
ftr-423	1502	7	unlikely	unlikely	ADJ
ftr-423	1502	8	triumph	triumph	NOUN
ftr-423	1502	9	of	of	ADP
ftr-423	1502	10	tax	tax	NOUN
ftr-423	1502	11	reform	reform	NOUN
ftr-423	1502	12	289	289	NUM
ftr-423	1502	13	(	(	PUNCT
ftr-423	1502	14	1987	1987	NUM
ftr-423	1502	15	)	)	PUNCT
ftr-423	1502	16	.	.	PUNCT
ftr-423	1503	1	(	(	PUNCT
ftr-423	1503	2	quoting	quote	VERB
ftr-423	1503	3	sheldon	sheldon	PROPN
ftr-423	1503	4	s.	s.	PROPN
ftr-423	1503	5	cohen	cohen	PROPN
ftr-423	1503	6	)	)	PUNCT
ftr-423	1503	7	.	.	PUNCT
ftr-423	1504	1	268	268	NUM
ftr-423	1504	2	.	.	PUNCT
ftr-423	1505	1	the	the	DET
ftr-423	1505	2	“	"	PUNCT
ftr-423	1505	3	fundamental	fundamental	ADJ
ftr-423	1505	4	tax	tax	NOUN
ftr-423	1505	5	policy	policy	NOUN
ftr-423	1505	6	objectives	objective	NOUN
ftr-423	1505	7	,	,	PUNCT
ftr-423	1505	8	”	"	PUNCT
ftr-423	1505	9	according	accord	VERB
ftr-423	1505	10	to	to	ADP
ftr-423	1505	11	one	one	NUM
ftr-423	1505	12	treasury	treasury	PROPN
ftr-423	1505	13	department	department	NOUN
ftr-423	1505	14	official	official	NOUN
ftr-423	1505	15	,	,	PUNCT
ftr-423	1505	16	are	be	AUX
ftr-423	1505	17	fairness	fairness	NOUN
ftr-423	1505	18	,	,	PUNCT
ftr-423	1505	19	efficiency	efficiency	NOUN
ftr-423	1505	20	,	,	PUNCT
ftr-423	1505	21	and	and	CCONJ
ftr-423	1505	22	simplicity	simplicity	NOUN
ftr-423	1505	23	.	.	PUNCT
ftr-423	1506	1	leslie	leslie	PROPN
ftr-423	1506	2	b.	b.	PROPN
ftr-423	1506	3	samuels	samuels	PROPN
ftr-423	1506	4	,	,	PUNCT
ftr-423	1506	5	remarks	remark	NOUN
ftr-423	1506	6	of	of	ADP
ftr-423	1506	7	leslie	leslie	PROPN
ftr-423	1506	8	b.	b.	PROPN
ftr-423	1506	9	samuels	samuels	PROPN
ftr-423	1506	10	,	,	PUNCT
ftr-423	1506	11	assistant	assistant	ADJ
ftr-423	1506	12	treasury	treasury	PROPN
ftr-423	1506	13	secretary	secretary	PROPN
ftr-423	1506	14	for	for	ADP
ftr-423	1506	15	tax	tax	NOUN
ftr-423	1506	16	policy	policy	NOUN
ftr-423	1506	17	,	,	PUNCT
ftr-423	1506	18	federal	federal	ADJ
ftr-423	1506	19	bar	bar	NOUN
ftr-423	1506	20	association	association	NOUN
ftr-423	1506	21	section	section	NOUN
ftr-423	1506	22	of	of	ADP
ftr-423	1506	23	taxation	taxation	NOUN
ftr-423	1506	24	report	report	NOUN
ftr-423	1506	25	11	11	NUM
ftr-423	1506	26	(	(	PUNCT
ftr-423	1506	27	spring	spring	NOUN
ftr-423	1506	28	1995	1995	NUM
ftr-423	1506	29	)	)	PUNCT
ftr-423	1506	30	.	.	PUNCT
ftr-423	1507	1	scholars	scholar	NOUN
ftr-423	1507	2	traditionally	traditionally	ADV
ftr-423	1507	3	consider	consider	VERB
ftr-423	1507	4	adam	adam	PROPN
ftr-423	1507	5	smith	smith	PROPN
ftr-423	1507	6	to	to	PART
ftr-423	1507	7	have	have	AUX
ftr-423	1507	8	articulated	articulate	VERB
ftr-423	1507	9	these	these	DET
ftr-423	1507	10	goals	goal	NOUN
ftr-423	1507	11	and	and	CCONJ
ftr-423	1507	12	several	several	ADJ
ftr-423	1507	13	related	related	ADJ
ftr-423	1507	14	variations	variation	NOUN
ftr-423	1507	15	.	.	PUNCT
ftr-423	1508	1	see	see	VERB
ftr-423	1508	2	adam	adam	PROPN
ftr-423	1508	3	smith	smith	PROPN
ftr-423	1508	4	,	,	PUNCT
ftr-423	1508	5	an	an	DET
ftr-423	1508	6	inquiry	inquiry	NOUN
ftr-423	1508	7	into	into	ADP
ftr-423	1508	8	the	the	DET
ftr-423	1508	9	nature	nature	NOUN
ftr-423	1508	10	and	and	CCONJ
ftr-423	1508	11	causes	cause	NOUN
ftr-423	1508	12	of	of	ADP
ftr-423	1508	13	the	the	DET
ftr-423	1508	14	wealth	wealth	NOUN
ftr-423	1508	15	of	of	ADP
ftr-423	1508	16	nations	nation	NOUN
ftr-423	1508	17	(	(	PUNCT
ftr-423	1508	18	e.	e.	PROPN
ftr-423	1508	19	cannan	cannan	PROPN
ftr-423	1508	20	ed	ed	PROPN
ftr-423	1508	21	.	.	PROPN
ftr-423	1508	22	,	,	PUNCT
ftr-423	1508	23	1937	1937	NUM
ftr-423	1508	24	)	)	PUNCT
ftr-423	1508	25	.	.	PUNCT
ftr-423	1509	1	see	see	VERB
ftr-423	1509	2	also	also	ADV
ftr-423	1509	3	edward	edward	PROPN
ftr-423	1509	4	j.	j.	PROPN
ftr-423	1509	5	mccaffery	mccaffery	PROPN
ftr-423	1509	6	,	,	PUNCT
ftr-423	1509	7	the	the	DET
ftr-423	1509	8	holy	holy	ADJ
ftr-423	1509	9	grail	grail	NOUN
ftr-423	1509	10	of	of	ADP
ftr-423	1509	11	tax	tax	NOUN
ftr-423	1509	12	simplification	simplification	NOUN
ftr-423	1509	13	,	,	PUNCT
ftr-423	1509	14	1990	1990	NUM
ftr-423	1509	15	wis	wis	NOUN
ftr-423	1509	16	.	.	PUNCT
ftr-423	1510	1	l.	l.	PROPN
ftr-423	1510	2	rev	rev	PROPN
ftr-423	1510	3	.	.	PROPN
ftr-423	1510	4	1267	1267	NUM
ftr-423	1510	5	,	,	PUNCT
ftr-423	1510	6	1312	1312	NUM
ftr-423	1510	7	(	(	PUNCT
ftr-423	1510	8	1990	1990	NUM
ftr-423	1510	9	)	)	PUNCT
ftr-423	1510	10	;	;	PUNCT
ftr-423	1510	11	m.	m.	NOUN
ftr-423	1510	12	scotland	scotland	PROPN
ftr-423	1510	13	morris	morris	PROPN
ftr-423	1510	14	,	,	PUNCT
ftr-423	1510	15	reframing	reframe	VERB
ftr-423	1510	16	the	the	DET
ftr-423	1510	17	flat	flat	ADJ
ftr-423	1510	18	tax	tax	NOUN
ftr-423	1510	19	debate	debate	NOUN
ftr-423	1510	20	:	:	PUNCT
ftr-423	1510	21	three	three	NUM
ftr-423	1510	22	not	not	PART
ftr-423	1510	23	-	-	PUNCT
ftr-423	1510	24	so	so	ADV
ftr-423	1510	25	-	-	PUNCT
ftr-423	1510	26	easy	easy	ADJ
ftr-423	1510	27	steps	step	NOUN
ftr-423	1510	28	for	for	ADP
ftr-423	1510	29	evaluating	evaluate	VERB
ftr-423	1510	30	radical	radical	ADJ
ftr-423	1510	31	tax	tax	NOUN
ftr-423	1510	32	reform	reform	NOUN
ftr-423	1510	33	proposals	proposal	NOUN
ftr-423	1510	34	,	,	PUNCT
ftr-423	1510	35	48	48	NUM
ftr-423	1510	36	fla	fla	NOUN
ftr-423	1510	37	.	.	PUNCT
ftr-423	1511	1	l.	l.	PROPN
ftr-423	1511	2	rev	rev	PROPN
ftr-423	1511	3	.	.	PROPN
ftr-423	1511	4	159	159	NUM
ftr-423	1511	5	,	,	PUNCT
ftr-423	1511	6	178	178	NUM
ftr-423	1511	7	(	(	PUNCT
ftr-423	1511	8	1976	1976	NUM
ftr-423	1511	9	)	)	PUNCT
ftr-423	1511	10	.	.	PUNCT
ftr-423	1512	1	there	there	ADV
ftr-423	1512	2	.	.	PUNCT
ftr-423	1512	3	”267	”267	VERB
ftr-423	1512	4	the	the	DET
ftr-423	1512	5	one	one	NUM
ftr-423	1512	6	flesh	flesh	NOUN
ftr-423	1512	7	,	,	PUNCT
ftr-423	1512	8	two	two	NUM
ftr-423	1512	9	taxpayer	taxpayer	NOUN
ftr-423	1512	10	proposal	proposal	NOUN
ftr-423	1512	11	is	be	AUX
ftr-423	1512	12	no	no	DET
ftr-423	1512	13	exception	exception	NOUN
ftr-423	1512	14	.	.	PUNCT
ftr-423	1513	1	its	its	PRON
ftr-423	1513	2	greatest	great	ADJ
ftr-423	1513	3	hope	hope	NOUN
ftr-423	1513	4	is	be	AUX
ftr-423	1513	5	a	a	DET
ftr-423	1513	6	wealth	wealth	NOUN
ftr-423	1513	7	transfer	transfer	NOUN
ftr-423	1513	8	tax	tax	NOUN
ftr-423	1513	9	system	system	NOUN
ftr-423	1513	10	that	that	PRON
ftr-423	1513	11	is	be	AUX
ftr-423	1513	12	just	just	ADV
ftr-423	1513	13	,	,	PUNCT
ftr-423	1513	14	simple	simple	ADJ
ftr-423	1513	15	and	and	CCONJ
ftr-423	1513	16	progressive.268	progressive.268	NOUN
ftr-423	1513	17	page	page	NOUN
ftr-423	1513	18	1	1	NUM
ftr-423	1513	19	page	page	NOUN
ftr-423	1513	20	2	2	NUM
ftr-423	1513	21	page	page	NOUN
ftr-423	1513	22	3	3	NUM
ftr-423	1513	23	page	page	NOUN
ftr-423	1513	24	4	4	NUM
ftr-423	1513	25	page	page	NOUN
ftr-423	1513	26	5	5	NUM
ftr-423	1513	27	page	page	NOUN
ftr-423	1513	28	6	6	NUM
ftr-423	1513	29	page	page	NOUN
ftr-423	1513	30	7	7	NUM
ftr-423	1513	31	page	page	NOUN
ftr-423	1513	32	8	8	NUM
ftr-423	1513	33	page	page	NOUN
ftr-423	1513	34	9	9	NUM
ftr-423	1513	35	page	page	NOUN
ftr-423	1513	36	10	10	NUM
ftr-423	1513	37	page	page	NOUN
ftr-423	1513	38	11	11	NUM
ftr-423	1513	39	page	page	NOUN
ftr-423	1513	40	12	12	NUM
ftr-423	1513	41	page	page	NOUN
ftr-423	1513	42	13	13	NUM
ftr-423	1513	43	page	page	NOUN
ftr-423	1513	44	14	14	NUM
ftr-423	1513	45	page	page	NOUN
ftr-423	1513	46	15	15	NUM
ftr-423	1513	47	page	page	NOUN
ftr-423	1513	48	16	16	NUM
ftr-423	1513	49	page	page	NOUN
ftr-423	1513	50	17	17	NUM
ftr-423	1513	51	page	page	NOUN
ftr-423	1513	52	18	18	NUM
ftr-423	1513	53	page	page	NOUN
ftr-423	1513	54	19	19	NUM
ftr-423	1513	55	page	page	NOUN
ftr-423	1513	56	20	20	NUM
ftr-423	1513	57	page	page	NOUN
ftr-423	1513	58	21	21	NUM
ftr-423	1513	59	page	page	NOUN
ftr-423	1513	60	22	22	NUM
ftr-423	1513	61	page	page	NOUN
ftr-423	1513	62	23	23	NUM
ftr-423	1513	63	page	page	NOUN
ftr-423	1513	64	24	24	NUM
ftr-423	1513	65	page	page	NOUN
ftr-423	1513	66	25	25	NUM
ftr-423	1513	67	page	page	NOUN
ftr-423	1513	68	26	26	NUM
ftr-423	1513	69	page	page	NOUN
ftr-423	1513	70	27	27	NUM
ftr-423	1513	71	page	page	NOUN
ftr-423	1513	72	28	28	NUM
ftr-423	1513	73	page	page	NOUN
ftr-423	1513	74	29	29	NUM
ftr-423	1513	75	page	page	NOUN
ftr-423	1513	76	30	30	NUM
ftr-423	1513	77	page	page	NOUN
ftr-423	1513	78	31	31	NUM
ftr-423	1513	79	page	page	NOUN
ftr-423	1513	80	32	32	NUM
ftr-423	1513	81	page	page	NOUN
ftr-423	1513	82	33	33	NUM
ftr-423	1513	83	page	page	NOUN
ftr-423	1513	84	34	34	NUM
ftr-423	1513	85	page	page	NOUN
ftr-423	1513	86	35	35	NUM
ftr-423	1513	87	page	page	NOUN
ftr-423	1513	88	36	36	NUM
ftr-423	1513	89	page	page	NOUN
ftr-423	1513	90	37	37	NUM
ftr-423	1513	91	page	page	NOUN
ftr-423	1513	92	38	38	NUM
ftr-423	1513	93	page	page	NOUN
ftr-423	1513	94	39	39	NUM
ftr-423	1513	95	page	page	NOUN
ftr-423	1513	96	40	40	NUM
ftr-423	1513	97	page	page	NOUN
ftr-423	1513	98	41	41	NUM
ftr-423	1513	99	page	page	NOUN
ftr-423	1513	100	42	42	NUM
ftr-423	1513	101	page	page	NOUN
ftr-423	1513	102	43	43	NUM
ftr-423	1513	103	page	page	NOUN
ftr-423	1513	104	44	44	NUM
ftr-423	1513	105	page	page	NOUN
ftr-423	1513	106	45	45	NUM
ftr-423	1513	107	page	page	NOUN
ftr-423	1513	108	46	46	NUM
ftr-423	1513	109	page	page	NOUN
ftr-423	1513	110	47	47	NUM
ftr-423	1513	111	page	page	NOUN
ftr-423	1513	112	48	48	NUM
ftr-423	1513	113	page	page	NOUN
ftr-423	1513	114	49	49	NUM
ftr-423	1513	115	page	page	NOUN
ftr-423	1513	116	50	50	NUM
ftr-423	1513	117	page	page	NOUN
ftr-423	1513	118	51	51	NUM
ftr-423	1513	119	page	page	NOUN
ftr-423	1513	120	52	52	NUM
ftr-423	1513	121	page	page	NOUN
ftr-423	1513	122	53	53	NUM
ftr-423	1513	123	page	page	NOUN
ftr-423	1513	124	54	54	NUM