id	sid	tid	token	lemma	pos
ftr-425	1	1	florida	florida	PROPN
ftr-425	1	2	tax	tax	NOUN
ftr-425	1	3	review	review	NOUN
ftr-425	1	4	volume	volume	NOUN
ftr-425	1	5	6	6	NUM
ftr-425	1	6	2004	2004	NUM
ftr-425	1	7	number	number	NOUN
ftr-425	1	8	9	9	NUM
ftr-425	1	9	litigation	litigation	NOUN
ftr-425	1	10	expenses	expense	NOUN
ftr-425	1	11	and	and	CCONJ
ftr-425	1	12	the	the	DET
ftr-425	1	13	alternative	alternative	ADJ
ftr-425	1	14	minimum	minimum	ADJ
ftr-425	1	15	taxt	taxt	NOUN
ftr-425	1	16	brant	brant	NOUN
ftr-425	1	17	j.	j.	PROPN
ftr-425	1	18	hellwig	hellwig	PROPN
ftr-425	1	19	"	"	PUNCT
ftr-425	1	20	and	and	CCONJ
ftr-425	1	21	gregg	gregg	PROPN
ftr-425	1	22	d.	d.	PROPN
ftr-425	1	23	polsky	polsky	PROPN
ftr-425	1	24	introduction	introduction	NOUN
ftr-425	1	25	......................................................	......................................................	PUNCT
ftr-425	1	26	900	900	NUM
ftr-425	1	27	i.	i.	NOUN
ftr-425	1	28	the	the	DET
ftr-425	1	29	am	be	AUX
ftr-425	1	30	t	t	NOUN
ftr-425	1	31	trap	trap	NOUN
ftr-425	1	32	..........................................	..........................................	PUNCT
ftr-425	2	1	901	901	NUM
ftr-425	2	2	a.	a.	NOUN
ftr-425	2	3	an	an	DET
ftr-425	2	4	example	example	NOUN
ftr-425	2	5	.......................................	.......................................	PUNCT
ftr-425	2	6	901	901	NUM
ftr-425	2	7	b.	b.	PROPN
ftr-425	2	8	tax	tax	NOUN
ftr-425	2	9	policy	policy	NOUN
ftr-425	2	10	implications	implication	NOUN
ftr-425	2	11	.............................	.............................	PUNCT
ftr-425	2	12	902	902	NUM
ftr-425	2	13	c.	c.	NOUN
ftr-425	2	14	which	which	DET
ftr-425	2	15	method	method	NOUN
ftr-425	2	16	applies	apply	VERB
ftr-425	2	17	?	?	PUNCT
ftr-425	2	18	.............................	.............................	PUNCT
ftr-425	3	1	903	903	NUM
ftr-425	3	2	1	1	NUM
ftr-425	3	3	.	.	PUNCT
ftr-425	4	1	the	the	DET
ftr-425	4	2	circuit	circuit	NOUN
ftr-425	4	3	court	court	NOUN
ftr-425	4	4	split	split	VERB
ftr-425	4	5	........................	........................	PUNCT
ftr-425	5	1	903	903	NUM
ftr-425	5	2	2	2	NUM
ftr-425	5	3	.	.	PUNCT
ftr-425	5	4	critical	critical	ADJ
ftr-425	5	5	analysis	analysis	NOUN
ftr-425	5	6	of	of	ADP
ftr-425	5	7	the	the	DET
ftr-425	5	8	circuit	circuit	NOUN
ftr-425	5	9	decisions	decision	NOUN
ftr-425	5	10	.........	.........	PUNCT
ftr-425	6	1	906	906	NUM
ftr-425	6	2	a.	a.	NOUN
ftr-425	6	3	critique	critique	NOUN
ftr-425	6	4	of	of	ADP
ftr-425	6	5	the	the	DET
ftr-425	6	6	minority	minority	NOUN
ftr-425	6	7	view	view	NOUN
ftr-425	6	8	............	............	PUNCT
ftr-425	6	9	906	906	NUM
ftr-425	6	10	b.	b.	PROPN
ftr-425	6	11	critique	critique	NOUN
ftr-425	6	12	of	of	ADP
ftr-425	6	13	the	the	DET
ftr-425	6	14	majority	majority	NOUN
ftr-425	6	15	view	view	NOUN
ftr-425	6	16	............	............	PUNCT
ftr-425	6	17	908	908	NUM
ftr-425	6	18	c.	c.	NOUN
ftr-425	6	19	the	the	DET
ftr-425	6	20	(	(	PUNCT
ftr-425	6	21	i)relevance	i)relevance	NOUN
ftr-425	6	22	of	of	ADP
ftr-425	6	23	state	state	NOUN
ftr-425	6	24	attorney	attorney	NOUN
ftr-425	6	25	lien	lien	NOUN
ftr-425	6	26	law	law	PROPN
ftr-425	6	27	909	909	NUM
ftr-425	6	28	d.	d.	NOUN
ftr-425	6	29	the	the	DET
ftr-425	6	30	upcoming	upcoming	PROPN
ftr-425	6	31	supreme	supreme	PROPN
ftr-425	6	32	court	court	PROPN
ftr-425	6	33	cases	case	NOUN
ftr-425	6	34	..................	..................	PUNCT
ftr-425	6	35	910	910	NUM
ftr-425	6	36	e.	e.	PROPN
ftr-425	6	37	alternative	alternative	PROPN
ftr-425	6	38	taxpayer	taxpayer	NOUN
ftr-425	6	39	arguments	argument	NOUN
ftr-425	6	40	......................	......................	PUNCT
ftr-425	7	1	912	912	NUM
ftr-425	7	2	1	1	NUM
ftr-425	7	3	.	.	PUNCT
ftr-425	7	4	partnership	partnership	NOUN
ftr-425	7	5	argument	argument	NOUN
ftr-425	7	6	........................	........................	PUNCT
ftr-425	8	1	913	913	NUM
ftr-425	8	2	2	2	NUM
ftr-425	8	3	.	.	PUNCT
ftr-425	9	1	the	the	DET
ftr-425	9	2	transaction	transaction	NOUN
ftr-425	9	3	cost	cost	NOUN
ftr-425	9	4	argument	argument	NOUN
ftr-425	9	5	................	................	PUNCT
ftr-425	9	6	915	915	NUM
ftr-425	9	7	ii	ii	NOUN
ftr-425	9	8	.	.	PUNCT
ftr-425	10	1	impact	impact	NOUN
ftr-425	10	2	of	of	ADP
ftr-425	10	3	the	the	DET
ftr-425	10	4	amt	amt	PROPN
ftr-425	10	5	trap	trap	NOUN
ftr-425	10	6	................................	................................	PUNCT
ftr-425	10	7	922	922	NUM
ftr-425	10	8	a.	a.	NOUN
ftr-425	10	9	plaintiffs'lawyers	plaintiffs'lawyer	NOUN
ftr-425	10	10	.................................	.................................	PUNCT
ftr-425	11	1	922	922	NUM
ftr-425	11	2	b.	b.	NOUN
ftr-425	11	3	the	the	DET
ftr-425	11	4	defendant	defendant	NOUN
ftr-425	11	5	......	......	PUNCT
ftr-425	11	6	..............................	..............................	PUNCT
ftr-425	12	1	923	923	NUM
ftr-425	12	2	1	1	NUM
ftr-425	12	3	.	.	PUNCT
ftr-425	12	4	widening	widen	VERB
ftr-425	12	5	the	the	DET
ftr-425	12	6	settlement	settlement	NOUN
ftr-425	12	7	gap	gap	NOUN
ftr-425	12	8	...................	...................	PUNCT
ftr-425	12	9	923	923	NUM
ftr-425	12	10	2	2	NUM
ftr-425	12	11	.	.	PUNCT
ftr-425	12	12	gross	gross	ADJ
ftr-425	12	13	ups	up	NOUN
ftr-425	12	14	..................................	..................................	PUNCT
ftr-425	12	15	924	924	NUM
ftr-425	12	16	c.	c.	NOUN
ftr-425	12	17	the	the	DET
ftr-425	12	18	courts	court	NOUN
ftr-425	12	19	......................................	......................................	PUNCT
ftr-425	12	20	926	926	NUM
ftr-425	12	21	1	1	NUM
ftr-425	12	22	.	.	PUNCT
ftr-425	12	23	plaintiff	plaintiff	PROPN
ftr-425	12	24	's	's	PART
ftr-425	12	25	defense	defense	NOUN
ftr-425	12	26	against	against	ADP
ftr-425	12	27	motion	motion	NOUN
ftr-425	12	28	for	for	ADP
ftr-425	12	29	remittitur	remittitur	NOUN
ftr-425	12	30	...	...	PUNCT
ftr-425	12	31	926	926	NUM
ftr-425	12	32	2	2	NUM
ftr-425	12	33	.	.	PUNCT
ftr-425	12	34	defendant	defendant	NOUN
ftr-425	12	35	's	's	PART
ftr-425	12	36	defense	defense	NOUN
ftr-425	12	37	against	against	ADP
ftr-425	12	38	petition	petition	NOUN
ftr-425	12	39	for	for	ADP
ftr-425	12	40	fees	fee	NOUN
ftr-425	12	41	.....	.....	PUNCT
ftr-425	13	1	927	927	NUM
ftr-425	13	2	3	3	NUM
ftr-425	13	3	plaintif	plaintif	NOUN
ftr-425	13	4	's	's	PART
ftr-425	13	5	malpractice	malpractice	NOUN
ftr-425	13	6	claim	claim	NOUN
ftr-425	13	7	against	against	ADP
ftr-425	13	8	her	her	PRON
ftr-425	13	9	attorney	attorney	NOUN
ftr-425	13	10	..	..	PUNCT
ftr-425	13	11	929	929	NUM
ftr-425	13	12	iii	iii	NOUN
ftr-425	13	13	.	.	PUNCT
ftr-425	14	1	the	the	DET
ftr-425	14	2	legislative	legislative	ADJ
ftr-425	14	3	abdication	abdication	NOUN
ftr-425	14	4	of	of	ADP
ftr-425	14	5	responsibility	responsibility	NOUN
ftr-425	14	6	...........	...........	PUNCT
ftr-425	14	7	930	930	NUM
ftr-425	14	8	a.	a.	NOUN
ftr-425	14	9	legislative	legislative	ADJ
ftr-425	14	10	proposals	proposal	NOUN
ftr-425	14	11	..............................	..............................	PUNCT
ftr-425	14	12	931	931	NUM
ftr-425	14	13	1	1	NUM
ftr-425	14	14	.	.	PUNCT
ftr-425	14	15	exclusion	exclusion	NOUN
ftr-425	14	16	of	of	ADP
ftr-425	14	17	certain	certain	ADJ
ftr-425	14	18	awards	award	NOUN
ftr-425	14	19	from	from	ADP
ftr-425	14	20	gross	gross	ADJ
ftr-425	14	21	income	income	NOUN
ftr-425	14	22	...	...	PUNCT
ftr-425	14	23	931	931	NUM
ftr-425	14	24	2	2	NUM
ftr-425	14	25	.	.	PUNCT
ftr-425	14	26	above	above	ADP
ftr-425	14	27	-	-	PUNCT
ftr-425	14	28	the	the	DET
ftr-425	14	29	-	-	PUNCT
ftr-425	14	30	line	line	NOUN
ftr-425	14	31	treatment	treatment	NOUN
ftr-425	14	32	for	for	ADP
ftr-425	14	33	fees	fee	NOUN
ftr-425	14	34	in	in	ADP
ftr-425	14	35	certain	certain	ADJ
ftr-425	14	36	cases	case	NOUN
ftr-425	14	37	934	934	NUM
ftr-425	14	38	b.	b.	NOUN
ftr-425	14	39	a	a	DET
ftr-425	14	40	comprehensive	comprehensive	ADJ
ftr-425	14	41	solution	solution	NOUN
ftr-425	14	42	...........................	...........................	PUNCT
ftr-425	15	1	938	938	NUM
ftr-425	15	2	conclusion	conclusion	NOUN
ftr-425	15	3	..............................................	..............................................	PUNCT
ftr-425	15	4	939	939	NUM
ftr-425	15	5	addendum	addendum	NOUN
ftr-425	15	6	...............................................	...............................................	PUNCT
ftr-425	15	7	940	940	NUM
ftr-425	15	8	a	a	DET
ftr-425	15	9	ppendix	ppendix	NOUN
ftr-425	15	10	.................................................	.................................................	PUNCT
ftr-425	15	11	945	945	NUM
ftr-425	15	12	a	a	DET
ftr-425	15	13	s	s	X
ftr-425	15	14	the	the	DET
ftr-425	15	15	article	article	NOUN
ftr-425	15	16	was	be	AUX
ftr-425	15	17	going	go	VERB
ftr-425	15	18	to	to	PART
ftr-425	15	19	press	press	VERB
ftr-425	15	20	,	,	PUNCT
ftr-425	15	21	a	a	DET
ftr-425	15	22	modified	modify	VERB
ftr-425	15	23	version	version	NOUN
ftr-425	15	24	of	of	ADP
ftr-425	15	25	the	the	DET
ftr-425	15	26	senate	senate	PROPN
ftr-425	15	27	bill	bill	PROPN
ftr-425	15	28	described	describe	VERB
ftr-425	15	29	in	in	ADP
ftr-425	15	30	part	part	NOUN
ftr-425	15	31	iii	iii	NUM
ftr-425	15	32	cleared	clear	VERB
ftr-425	15	33	the	the	DET
ftr-425	15	34	congressional	congressional	ADJ
ftr-425	15	35	conference	conference	NOUN
ftr-425	15	36	committee	committee	NOUN
ftr-425	15	37	and	and	CCONJ
ftr-425	15	38	became	become	VERB
ftr-425	15	39	effective	effective	ADJ
ftr-425	15	40	when	when	SCONJ
ftr-425	15	41	president	president	PROPN
ftr-425	15	42	bush	bush	PROPN
ftr-425	15	43	signed	sign	VERB
ftr-425	15	44	it	it	PRON
ftr-425	15	45	into	into	ADP
ftr-425	15	46	law	law	NOUN
ftr-425	15	47	on	on	ADP
ftr-425	15	48	october	october	PROPN
ftr-425	15	49	22	22	NUM
ftr-425	15	50	,	,	PUNCT
ftr-425	15	51	2004	2004	NUM
ftr-425	15	52	as	as	ADP
ftr-425	15	53	part	part	NOUN
ftr-425	15	54	of	of	ADP
ftr-425	15	55	the	the	DET
ftr-425	15	56	american	american	ADJ
ftr-425	15	57	jobs	jobs	PROPN
ftr-425	15	58	creation	creation	PROPN
ftr-425	15	59	act	act	NOUN
ftr-425	15	60	of	of	ADP
ftr-425	15	61	2004	2004	NUM
ftr-425	15	62	.	.	PUNCT
ftr-425	16	1	this	this	DET
ftr-425	16	2	legislative	legislative	ADJ
ftr-425	16	3	development	development	NOUN
ftr-425	16	4	and	and	CCONJ
ftr-425	16	5	its	its	PRON
ftr-425	16	6	impact	impact	NOUN
ftr-425	16	7	on	on	ADP
ftr-425	16	8	the	the	DET
ftr-425	16	9	issues	issue	NOUN
ftr-425	16	10	discussed	discuss	VERB
ftr-425	16	11	in	in	ADP
ftr-425	16	12	the	the	DET
ftr-425	16	13	article	article	NOUN
ftr-425	16	14	are	be	AUX
ftr-425	16	15	briefly	briefly	ADV
ftr-425	16	16	addressed	address	VERB
ftr-425	16	17	in	in	ADP
ftr-425	16	18	an	an	DET
ftr-425	16	19	addendum	addendum	NOUN
ftr-425	16	20	.	.	PUNCT
ftr-425	17	1	*	*	PUNCT
ftr-425	17	2	assistant	assistant	NOUN
ftr-425	17	3	professor	professor	NOUN
ftr-425	17	4	,	,	PUNCT
ftr-425	17	5	university	university	PROPN
ftr-425	17	6	of	of	ADP
ftr-425	17	7	south	south	PROPN
ftr-425	17	8	carolina	carolina	PROPN
ftr-425	17	9	school	school	PROPN
ftr-425	17	10	of	of	ADP
ftr-425	17	11	law	law	NOUN
ftr-425	17	12	.	.	PUNCT
ftr-425	18	1	*	*	PUNCT
ftr-425	18	2	*	*	PUNCT
ftr-425	18	3	associate	associate	ADJ
ftr-425	18	4	professor	professor	NOUN
ftr-425	18	5	,	,	PUNCT
ftr-425	18	6	university	university	PROPN
ftr-425	18	7	of	of	ADP
ftr-425	18	8	minnesota	minnesota	PROPN
ftr-425	18	9	law	law	PROPN
ftr-425	18	10	school	school	NOUN
ftr-425	18	11	.	.	PUNCT
ftr-425	19	1	florida	florida	PROPN
ftr-425	19	2	tax	tax	PROPN
ftr-425	19	3	review	review	PROPN
ftr-425	19	4	introduction	introduction	NOUN
ftr-425	19	5	one	one	NUM
ftr-425	19	6	of	of	ADP
ftr-425	19	7	the	the	DET
ftr-425	19	8	chief	chief	ADJ
ftr-425	19	9	features	feature	NOUN
ftr-425	19	10	of	of	ADP
ftr-425	19	11	the	the	DET
ftr-425	19	12	alternative	alternative	ADJ
ftr-425	19	13	minimum	minimum	ADJ
ftr-425	19	14	tax	tax	NOUN
ftr-425	19	15	(	(	PUNCT
ftr-425	19	16	the	the	DET
ftr-425	19	17	"	"	PUNCT
ftr-425	19	18	amt	amt	PROPN
ftr-425	19	19	"	"	PUNCT
ftr-425	19	20	)	)	PUNCT
ftr-425	19	21	is	be	AUX
ftr-425	19	22	a	a	DET
ftr-425	19	23	broadened	broaden	VERB
ftr-425	19	24	tax	tax	NOUN
ftr-425	19	25	base	base	NOUN
ftr-425	19	26	,	,	PUNCT
ftr-425	19	27	accomplished	accomplish	VERB
ftr-425	19	28	in	in	ADP
ftr-425	19	29	part	part	NOUN
ftr-425	19	30	through	through	ADP
ftr-425	19	31	the	the	DET
ftr-425	19	32	disallowance	disallowance	NOUN
ftr-425	19	33	of	of	ADP
ftr-425	19	34	deductions	deduction	NOUN
ftr-425	19	35	that	that	PRON
ftr-425	19	36	are	be	AUX
ftr-425	19	37	not	not	PART
ftr-425	19	38	central	central	ADJ
ftr-425	19	39	to	to	ADP
ftr-425	19	40	measuring	measure	VERB
ftr-425	19	41	an	an	DET
ftr-425	19	42	individual	individual	NOUN
ftr-425	19	43	's	's	PART
ftr-425	19	44	net	net	ADJ
ftr-425	19	45	income	income	NOUN
ftr-425	19	46	.	.	PUNCT
ftr-425	20	1	yet	yet	ADV
ftr-425	20	2	in	in	ADP
ftr-425	20	3	achieving	achieve	VERB
ftr-425	20	4	its	its	PRON
ftr-425	20	5	objective	objective	NOUN
ftr-425	20	6	of	of	ADP
ftr-425	20	7	limiting	limit	VERB
ftr-425	20	8	deductions	deduction	NOUN
ftr-425	20	9	,	,	PUNCT
ftr-425	20	10	the	the	DET
ftr-425	20	11	amt	amt	PROPN
ftr-425	20	12	casts	cast	VERB
ftr-425	20	13	a	a	DET
ftr-425	20	14	wide	wide	ADJ
ftr-425	20	15	net	net	NOUN
ftr-425	20	16	.	.	PUNCT
ftr-425	21	1	thus	thus	ADV
ftr-425	21	2	,	,	PUNCT
ftr-425	21	3	in	in	ADP
ftr-425	21	4	certain	certain	ADJ
ftr-425	21	5	instances	instance	NOUN
ftr-425	21	6	,	,	PUNCT
ftr-425	21	7	an	an	DET
ftr-425	21	8	individual	individual	NOUN
ftr-425	21	9	can	can	AUX
ftr-425	21	10	be	be	AUX
ftr-425	21	11	robbed	rob	VERB
ftr-425	21	12	of	of	ADP
ftr-425	21	13	the	the	DET
ftr-425	21	14	tax	tax	NOUN
ftr-425	21	15	benefit	benefit	NOUN
ftr-425	21	16	of	of	ADP
ftr-425	21	17	expenses	expense	NOUN
ftr-425	21	18	that	that	PRON
ftr-425	21	19	were	be	AUX
ftr-425	21	20	critical	critical	ADJ
ftr-425	21	21	to	to	ADP
ftr-425	21	22	the	the	DET
ftr-425	21	23	production	production	NOUN
ftr-425	21	24	of	of	ADP
ftr-425	21	25	the	the	DET
ftr-425	21	26	income	income	NOUN
ftr-425	21	27	being	be	AUX
ftr-425	21	28	taxed	tax	VERB
ftr-425	21	29	.	.	PUNCT
ftr-425	22	1	an	an	DET
ftr-425	22	2	extreme	extreme	ADJ
ftr-425	22	3	example	example	NOUN
ftr-425	22	4	of	of	ADP
ftr-425	22	5	this	this	DET
ftr-425	22	6	problem	problem	NOUN
ftr-425	22	7	is	be	AUX
ftr-425	22	8	the	the	DET
ftr-425	22	9	treatment	treatment	NOUN
ftr-425	22	10	of	of	ADP
ftr-425	22	11	certain	certain	ADJ
ftr-425	22	12	litigation	litigation	NOUN
ftr-425	22	13	expenses	expense	NOUN
ftr-425	22	14	under	under	ADP
ftr-425	22	15	the	the	DET
ftr-425	22	16	amt	amt	PROPN
ftr-425	22	17	.	.	PUNCT
ftr-425	23	1	if	if	SCONJ
ftr-425	23	2	an	an	DET
ftr-425	23	3	individual	individual	NOUN
ftr-425	23	4	incurs	incur	VERB
ftr-425	23	5	attorney	attorney	NOUN
ftr-425	23	6	fees	fee	NOUN
ftr-425	23	7	and	and	CCONJ
ftr-425	23	8	other	other	ADJ
ftr-425	23	9	associated	associated	ADJ
ftr-425	23	10	costs	cost	NOUN
ftr-425	23	11	in	in	ADP
ftr-425	23	12	connection	connection	NOUN
ftr-425	23	13	with	with	ADP
ftr-425	23	14	litigation	litigation	NOUN
ftr-425	23	15	that	that	PRON
ftr-425	23	16	produces	produce	VERB
ftr-425	23	17	a	a	DET
ftr-425	23	18	taxable	taxable	ADJ
ftr-425	23	19	recovery	recovery	NOUN
ftr-425	23	20	and	and	CCONJ
ftr-425	23	21	the	the	DET
ftr-425	23	22	litigation	litigation	NOUN
ftr-425	23	23	does	do	AUX
ftr-425	23	24	not	not	PART
ftr-425	23	25	relate	relate	VERB
ftr-425	23	26	to	to	ADP
ftr-425	23	27	the	the	DET
ftr-425	23	28	individuals	individual	NOUN
ftr-425	23	29	's	's	PART
ftr-425	23	30	trade	trade	NOUN
ftr-425	23	31	or	or	CCONJ
ftr-425	23	32	business	business	NOUN
ftr-425	23	33	(	(	PUNCT
ftr-425	23	34	excluding	exclude	VERB
ftr-425	23	35	the	the	DET
ftr-425	23	36	trade	trade	NOUN
ftr-425	23	37	or	or	CCONJ
ftr-425	23	38	business	business	NOUN
ftr-425	23	39	of	of	ADP
ftr-425	23	40	performing	perform	VERB
ftr-425	23	41	services	service	NOUN
ftr-425	23	42	as	as	ADP
ftr-425	23	43	an	an	DET
ftr-425	23	44	employee	employee	NOUN
ftr-425	23	45	)	)	PUNCT
ftr-425	23	46	,	,	PUNCT
ftr-425	23	47	then	then	ADV
ftr-425	23	48	deduction	deduction	NOUN
ftr-425	23	49	for	for	ADP
ftr-425	23	50	litigation	litigation	NOUN
ftr-425	23	51	expenses	expense	NOUN
ftr-425	23	52	is	be	AUX
ftr-425	23	53	disallowed	disallow	VERB
ftr-425	23	54	.	.	PUNCT
ftr-425	24	1	this	this	DET
ftr-425	24	2	"	"	PUNCT
ftr-425	24	3	amt	amt	PROPN
ftr-425	24	4	trap	trap	NOUN
ftr-425	24	5	"	"	PUNCT
ftr-425	24	6	results	result	NOUN
ftr-425	24	7	in	in	ADP
ftr-425	24	8	the	the	DET
ftr-425	24	9	individual	individual	NOUN
ftr-425	24	10	being	be	AUX
ftr-425	24	11	taxed	tax	VERB
ftr-425	24	12	on	on	ADP
ftr-425	24	13	the	the	DET
ftr-425	24	14	gross	gross	ADJ
ftr-425	24	15	proceeds	proceed	NOUN
ftr-425	24	16	of	of	ADP
ftr-425	24	17	the	the	DET
ftr-425	24	18	litigation	litigation	NOUN
ftr-425	24	19	for	for	ADP
ftr-425	24	20	amt	amt	PROPN
ftr-425	24	21	purposes	purpose	NOUN
ftr-425	24	22	.	.	PUNCT
ftr-425	25	1	the	the	DET
ftr-425	25	2	most	most	ADV
ftr-425	25	3	common	common	ADJ
ftr-425	25	4	lawsuits	lawsuit	NOUN
ftr-425	25	5	in	in	ADP
ftr-425	25	6	which	which	PRON
ftr-425	25	7	the	the	DET
ftr-425	25	8	amt	amt	PROPN
ftr-425	25	9	trap	trap	NOUN
ftr-425	25	10	arises	arise	VERB
ftr-425	25	11	are	be	AUX
ftr-425	25	12	employment	employment	NOUN
ftr-425	25	13	-	-	PUNCT
ftr-425	25	14	related	relate	VERB
ftr-425	25	15	lawsuits	lawsuit	NOUN
ftr-425	25	16	,	,	PUNCT
ftr-425	25	17	such	such	ADJ
ftr-425	25	18	as	as	ADP
ftr-425	25	19	those	those	PRON
ftr-425	25	20	involving	involve	VERB
ftr-425	25	21	discrimination	discrimination	NOUN
ftr-425	25	22	,	,	PUNCT
ftr-425	25	23	harassment	harassment	NOUN
ftr-425	25	24	,	,	PUNCT
ftr-425	25	25	whistleblower	whistleblower	NOUN
ftr-425	25	26	,	,	PUNCT
ftr-425	25	27	and	and	CCONJ
ftr-425	25	28	breach	breach	NOUN
ftr-425	25	29	of	of	ADP
ftr-425	25	30	employment	employment	NOUN
ftr-425	25	31	contract	contract	NOUN
ftr-425	25	32	claims	claim	NOUN
ftr-425	25	33	.	.	PUNCT
ftr-425	26	1	however	however	ADV
ftr-425	26	2	,	,	PUNCT
ftr-425	26	3	the	the	DET
ftr-425	26	4	amt	amt	PROPN
ftr-425	26	5	trap	trap	NOUN
ftr-425	26	6	also	also	ADV
ftr-425	26	7	affects	affect	VERB
ftr-425	26	8	other	other	ADJ
ftr-425	26	9	common	common	ADJ
ftr-425	26	10	claims	claim	NOUN
ftr-425	26	11	,	,	PUNCT
ftr-425	26	12	such	such	ADJ
ftr-425	26	13	as	as	ADP
ftr-425	26	14	civil	civil	ADJ
ftr-425	26	15	rights	right	NOUN
ftr-425	26	16	,	,	PUNCT
ftr-425	26	17	intentional	intentional	ADJ
ftr-425	26	18	infliction	infliction	NOUN
ftr-425	26	19	of	of	ADP
ftr-425	26	20	emotional	emotional	ADJ
ftr-425	26	21	distress	distress	NOUN
ftr-425	26	22	,	,	PUNCT
ftr-425	26	23	and	and	CCONJ
ftr-425	26	24	defamation	defamation	NOUN
ftr-425	26	25	claims	claim	NOUN
ftr-425	26	26	,	,	PUNCT
ftr-425	26	27	provided	provide	VERB
ftr-425	26	28	that	that	SCONJ
ftr-425	26	29	these	these	DET
ftr-425	26	30	claims	claim	NOUN
ftr-425	26	31	do	do	AUX
ftr-425	26	32	not	not	PART
ftr-425	26	33	involve	involve	VERB
ftr-425	26	34	personal	personal	ADJ
ftr-425	26	35	physical	physical	ADJ
ftr-425	26	36	injury	injury	NOUN
ftr-425	26	37	.	.	PUNCT
ftr-425	26	38	'	'	PUNCT
ftr-425	27	1	the	the	DET
ftr-425	27	2	amt	amt	PROPN
ftr-425	27	3	trap	trap	NOUN
ftr-425	27	4	is	be	AUX
ftr-425	27	5	disconcerting	disconcert	VERB
ftr-425	27	6	for	for	ADP
ftr-425	27	7	a	a	DET
ftr-425	27	8	number	number	NOUN
ftr-425	27	9	of	of	ADP
ftr-425	27	10	reasons	reason	NOUN
ftr-425	27	11	.	.	PUNCT
ftr-425	28	1	first	first	ADV
ftr-425	28	2	,	,	PUNCT
ftr-425	28	3	it	it	PRON
ftr-425	28	4	so	so	ADV
ftr-425	28	5	obviously	obviously	ADV
ftr-425	28	6	violates	violate	VERB
ftr-425	28	7	the	the	DET
ftr-425	28	8	fundamental	fundamental	ADJ
ftr-425	28	9	income	income	NOUN
ftr-425	28	10	tax	tax	NOUN
ftr-425	28	11	policy	policy	NOUN
ftr-425	28	12	principle	principle	NOUN
ftr-425	28	13	that	that	SCONJ
ftr-425	28	14	expenses	expense	NOUN
ftr-425	28	15	incurred	incur	VERB
ftr-425	28	16	to	to	PART
ftr-425	28	17	produce	produce	VERB
ftr-425	28	18	taxable	taxable	ADJ
ftr-425	28	19	income	income	NOUN
ftr-425	28	20	should	should	AUX
ftr-425	28	21	not	not	PART
ftr-425	28	22	be	be	AUX
ftr-425	28	23	included	include	VERB
ftr-425	28	24	in	in	ADP
ftr-425	28	25	the	the	DET
ftr-425	28	26	tax	tax	NOUN
ftr-425	28	27	base	base	NOUN
ftr-425	28	28	.	.	PUNCT
ftr-425	29	1	second	second	ADJ
ftr-425	29	2	,	,	PUNCT
ftr-425	29	3	the	the	DET
ftr-425	29	4	adverse	adverse	ADJ
ftr-425	29	5	consequences	consequence	NOUN
ftr-425	29	6	of	of	ADP
ftr-425	29	7	the	the	DET
ftr-425	29	8	trap	trap	NOUN
ftr-425	29	9	are	be	AUX
ftr-425	29	10	typically	typically	ADV
ftr-425	29	11	quite	quite	ADV
ftr-425	29	12	severe	severe	ADJ
ftr-425	29	13	.	.	PUNCT
ftr-425	30	1	third	third	ADJ
ftr-425	30	2	,	,	PUNCT
ftr-425	30	3	though	though	SCONJ
ftr-425	30	4	a	a	DET
ftr-425	30	5	legislative	legislative	ADJ
ftr-425	30	6	amendment	amendment	NOUN
ftr-425	30	7	would	would	AUX
ftr-425	30	8	be	be	AUX
ftr-425	30	9	relatively	relatively	ADV
ftr-425	30	10	inexpensive	inexpensive	ADJ
ftr-425	30	11	,	,	PUNCT
ftr-425	30	12	such	such	DET
ftr-425	30	13	an	an	DET
ftr-425	30	14	amendment	amendment	NOUN
ftr-425	30	15	has	have	AUX
ftr-425	30	16	not	not	PART
ftr-425	30	17	yet	yet	ADV
ftr-425	30	18	been	be	AUX
ftr-425	30	19	enacted	enact	VERB
ftr-425	30	20	because	because	SCONJ
ftr-425	30	21	the	the	DET
ftr-425	30	22	victims	victim	NOUN
ftr-425	30	23	of	of	ADP
ftr-425	30	24	the	the	DET
ftr-425	30	25	trap	trap	NOUN
ftr-425	30	26	lack	lack	VERB
ftr-425	30	27	sufficient	sufficient	ADJ
ftr-425	30	28	political	political	ADJ
ftr-425	30	29	muscle	muscle	NOUN
ftr-425	30	30	and	and	CCONJ
ftr-425	30	31	coordination	coordination	NOUN
ftr-425	30	32	.	.	PUNCT
ftr-425	31	1	fourth	fourth	ADJ
ftr-425	31	2	,	,	PUNCT
ftr-425	31	3	the	the	DET
ftr-425	31	4	trap	trap	NOUN
ftr-425	31	5	has	have	AUX
ftr-425	31	6	consumed	consume	VERB
ftr-425	31	7	a	a	DET
ftr-425	31	8	tremendous	tremendous	ADJ
ftr-425	31	9	amount	amount	NOUN
ftr-425	31	10	of	of	ADP
ftr-425	31	11	judicial	judicial	ADJ
ftr-425	31	12	resources	resource	NOUN
ftr-425	31	13	.	.	PUNCT
ftr-425	32	1	while	while	SCONJ
ftr-425	32	2	most	most	ADJ
ftr-425	32	3	of	of	ADP
ftr-425	32	4	these	these	DET
ftr-425	32	5	resources	resource	NOUN
ftr-425	32	6	have	have	AUX
ftr-425	32	7	been	be	AUX
ftr-425	32	8	devoted	devote	VERB
ftr-425	32	9	to	to	ADP
ftr-425	32	10	litigating	litigate	VERB
ftr-425	32	11	the	the	DET
ftr-425	32	12	underlying	underlie	VERB
ftr-425	32	13	tax	tax	NOUN
ftr-425	32	14	issue	issue	NOUN
ftr-425	32	15	,	,	PUNCT
ftr-425	32	16	courts	court	NOUN
ftr-425	32	17	have	have	AUX
ftr-425	32	18	been	be	AUX
ftr-425	32	19	called	call	VERB
ftr-425	32	20	upon	upon	SCONJ
ftr-425	32	21	to	to	PART
ftr-425	32	22	address	address	VERB
ftr-425	32	23	a	a	DET
ftr-425	32	24	host	host	NOUN
ftr-425	32	25	of	of	ADP
ftr-425	32	26	non	non	ADJ
ftr-425	32	27	-	-	ADJ
ftr-425	32	28	tax	tax	ADJ
ftr-425	32	29	issues	issue	NOUN
ftr-425	32	30	that	that	PRON
ftr-425	32	31	arise	arise	VERB
ftr-425	32	32	on	on	ADP
ftr-425	32	33	account	account	NOUN
ftr-425	32	34	of	of	ADP
ftr-425	32	35	the	the	DET
ftr-425	32	36	amt	amt	PROPN
ftr-425	32	37	trap	trap	NOUN
ftr-425	32	38	.	.	PUNCT
ftr-425	33	1	this	this	DET
ftr-425	33	2	article	article	NOUN
ftr-425	33	3	discusses	discuss	VERB
ftr-425	33	4	the	the	DET
ftr-425	33	5	amt	amt	PROPN
ftr-425	33	6	trap	trap	NOUN
ftr-425	33	7	,	,	PUNCT
ftr-425	33	8	beginning	begin	VERB
ftr-425	33	9	in	in	ADP
ftr-425	33	10	part	part	NOUN
ftr-425	33	11	i	i	PRON
ftr-425	33	12	with	with	ADP
ftr-425	33	13	a	a	DET
ftr-425	33	14	description	description	NOUN
ftr-425	33	15	of	of	ADP
ftr-425	33	16	the	the	DET
ftr-425	33	17	mechanics	mechanic	NOUN
ftr-425	33	18	of	of	ADP
ftr-425	33	19	the	the	DET
ftr-425	33	20	trap	trap	NOUN
ftr-425	33	21	.	.	PUNCT
ftr-425	34	1	this	this	DET
ftr-425	34	2	part	part	NOUN
ftr-425	34	3	also	also	ADV
ftr-425	34	4	examines	examine	VERB
ftr-425	34	5	the	the	DET
ftr-425	34	6	current	current	ADJ
ftr-425	34	7	circuit	circuit	NOUN
ftr-425	34	8	court	court	NOUN
ftr-425	34	9	split	split	NOUN
ftr-425	34	10	regarding	regard	VERB
ftr-425	34	11	the	the	DET
ftr-425	34	12	tax	tax	NOUN
ftr-425	34	13	issue	issue	NOUN
ftr-425	34	14	that	that	PRON
ftr-425	34	15	underlies	underlie	VERB
ftr-425	34	16	the	the	DET
ftr-425	34	17	amt	amt	PROPN
ftr-425	34	18	trap	trap	NOUN
ftr-425	34	19	and	and	CCONJ
ftr-425	34	20	previews	preview	VERB
ftr-425	34	21	the	the	DET
ftr-425	34	22	upcoming	upcoming	PROPN
ftr-425	34	23	united	united	PROPN
ftr-425	34	24	states	states	PROPN
ftr-425	34	25	supreme	supreme	PROPN
ftr-425	34	26	court	court	PROPN
ftr-425	34	27	decision	decision	NOUN
ftr-425	34	28	that	that	PRON
ftr-425	34	29	will	will	AUX
ftr-425	34	30	resolve	resolve	VERB
ftr-425	34	31	the	the	DET
ftr-425	34	32	circuit	circuit	NOUN
ftr-425	34	33	court	court	NOUN
ftr-425	34	34	split	split	NOUN
ftr-425	34	35	.	.	PUNCT
ftr-425	35	1	part	part	NOUN
ftr-425	35	2	ii	ii	PROPN
ftr-425	35	3	of	of	ADP
ftr-425	35	4	the	the	DET
ftr-425	35	5	article	article	NOUN
ftr-425	35	6	then	then	ADV
ftr-425	35	7	considers	consider	VERB
ftr-425	35	8	the	the	DET
ftr-425	35	9	implications	implication	NOUN
ftr-425	35	10	of	of	ADP
ftr-425	35	11	the	the	DET
ftr-425	35	12	trap	trap	NOUN
ftr-425	35	13	on	on	ADP
ftr-425	35	14	plaintiffs	plaintiff	NOUN
ftr-425	35	15	,	,	PUNCT
ftr-425	35	16	their	their	PRON
ftr-425	35	17	lawyers	lawyer	NOUN
ftr-425	35	18	,	,	PUNCT
ftr-425	35	19	defendants	defendant	NOUN
ftr-425	35	20	,	,	PUNCT
ftr-425	35	21	and	and	CCONJ
ftr-425	35	22	the	the	DET
ftr-425	35	23	courts	court	NOUN
ftr-425	35	24	.	.	PUNCT
ftr-425	36	1	finally	finally	ADV
ftr-425	36	2	,	,	PUNCT
ftr-425	36	3	part	part	NOUN
ftr-425	36	4	iii	iii	NOUN
ftr-425	36	5	describes	describe	NOUN
ftr-425	36	6	and	and	CCONJ
ftr-425	36	7	critically	critically	ADV
ftr-425	36	8	analyzes	analyze	VERB
ftr-425	36	9	two	two	NUM
ftr-425	36	10	bills	bill	NOUN
ftr-425	36	11	that	that	PRON
ftr-425	36	12	have	have	AUX
ftr-425	36	13	been	be	AUX
ftr-425	36	14	proposed	propose	VERB
ftr-425	36	15	,	,	PUNCT
ftr-425	36	16	but	but	CCONJ
ftr-425	36	17	have	have	AUX
ftr-425	36	18	not	not	PART
ftr-425	36	19	yet	yet	ADV
ftr-425	36	20	been	be	AUX
ftr-425	36	21	enacted	enact	VERB
ftr-425	36	22	,	,	PUNCT
ftr-425	36	23	that	that	PRON
ftr-425	36	24	were	be	AUX
ftr-425	36	25	designed	design	VERB
ftr-425	36	26	to	to	PART
ftr-425	36	27	solve	solve	VERB
ftr-425	36	28	the	the	DET
ftr-425	36	29	amt	amt	PROPN
ftr-425	36	30	trap	trap	NOUN
ftr-425	36	31	.	.	PUNCT
ftr-425	37	1	1	1	X
ftr-425	37	2	.	.	X
ftr-425	38	1	the	the	DET
ftr-425	38	2	trap	trap	NOUN
ftr-425	38	3	may	may	AUX
ftr-425	38	4	also	also	ADV
ftr-425	38	5	apply	apply	VERB
ftr-425	38	6	to	to	ADP
ftr-425	38	7	claims	claim	NOUN
ftr-425	38	8	for	for	ADP
ftr-425	38	9	punitive	punitive	ADJ
ftr-425	38	10	damages	damage	NOUN
ftr-425	38	11	even	even	ADV
ftr-425	38	12	where	where	SCONJ
ftr-425	38	13	the	the	DET
ftr-425	38	14	underlying	underlying	ADJ
ftr-425	38	15	claim	claim	NOUN
ftr-425	38	16	relates	relate	VERB
ftr-425	38	17	to	to	ADP
ftr-425	38	18	a	a	DET
ftr-425	38	19	personal	personal	ADJ
ftr-425	38	20	physical	physical	ADJ
ftr-425	38	21	injury	injury	NOUN
ftr-425	38	22	.	.	PUNCT
ftr-425	39	1	see	see	VERB
ftr-425	39	2	irc	irc	PROPN
ftr-425	39	3	§	§	PROPN
ftr-425	39	4	104(a)(2	104(a)(2	NUM
ftr-425	39	5	)	)	PUNCT
ftr-425	39	6	(	(	PUNCT
ftr-425	39	7	specifically	specifically	ADV
ftr-425	39	8	excluding	exclude	VERB
ftr-425	39	9	punitive	punitive	ADJ
ftr-425	39	10	damages	damage	NOUN
ftr-425	39	11	from	from	ADP
ftr-425	39	12	the	the	DET
ftr-425	39	13	scope	scope	NOUN
ftr-425	39	14	of	of	ADP
ftr-425	39	15	the	the	DET
ftr-425	39	16	gross	gross	ADJ
ftr-425	39	17	income	income	NOUN
ftr-425	39	18	exclusion	exclusion	NOUN
ftr-425	39	19	)	)	PUNCT
ftr-425	39	20	.	.	PUNCT
ftr-425	40	1	[	[	X
ftr-425	40	2	vol	vol	NOUN
ftr-425	40	3	.	.	PUNCT
ftr-425	40	4	6:9	6:9	NUM
ftr-425	40	5	litigation	litigation	NOUN
ftr-425	40	6	expenses	expense	NOUN
ftr-425	40	7	and	and	CCONJ
ftr-425	40	8	the	the	DET
ftr-425	40	9	amt	amt	PROPN
ftr-425	40	10	i.	i.	NOUN
ftr-425	40	11	the	the	DET
ftr-425	40	12	amt	amt	PROPN
ftr-425	40	13	trap	trap	NOUN
ftr-425	40	14	a.	a.	NOUN
ftr-425	40	15	an	an	DET
ftr-425	40	16	example	example	NOUN
ftr-425	40	17	assume	assume	VERB
ftr-425	40	18	that	that	SCONJ
ftr-425	40	19	paula	paula	PROPN
ftr-425	40	20	settles	settle	VERB
ftr-425	40	21	an	an	DET
ftr-425	40	22	employment	employment	NOUN
ftr-425	40	23	discrimination	discrimination	NOUN
ftr-425	40	24	lawsuit	lawsuit	NOUN
ftr-425	40	25	for	for	ADP
ftr-425	40	26	$	$	SYM
ftr-425	40	27	1,000,000	1,000,000	NUM
ftr-425	40	28	and	and	CCONJ
ftr-425	40	29	,	,	PUNCT
ftr-425	40	30	pursuant	pursuant	ADJ
ftr-425	40	31	to	to	ADP
ftr-425	40	32	her	her	PRON
ftr-425	40	33	fee	fee	NOUN
ftr-425	40	34	agreement	agreement	NOUN
ftr-425	40	35	with	with	ADP
ftr-425	40	36	her	her	PRON
ftr-425	40	37	lawyer	lawyer	NOUN
ftr-425	40	38	,	,	PUNCT
ftr-425	40	39	$	$	SYM
ftr-425	40	40	400,000	400,000	NUM
ftr-425	40	41	of	of	ADP
ftr-425	40	42	the	the	DET
ftr-425	40	43	settlement	settlement	NOUN
ftr-425	40	44	is	be	AUX
ftr-425	40	45	paid	pay	VERB
ftr-425	40	46	directly	directly	ADV
ftr-425	40	47	from	from	ADP
ftr-425	40	48	the	the	DET
ftr-425	40	49	defendant	defendant	NOUN
ftr-425	40	50	to	to	ADP
ftr-425	40	51	the	the	DET
ftr-425	40	52	lawyer.2	lawyer.2	PROPN
ftr-425	40	53	for	for	ADP
ftr-425	40	54	simplicity	simplicity	NOUN
ftr-425	40	55	purposes	purpose	NOUN
ftr-425	40	56	,	,	PUNCT
ftr-425	40	57	also	also	ADV
ftr-425	40	58	assume	assume	VERB
ftr-425	40	59	that	that	SCONJ
ftr-425	40	60	paula	paula	PROPN
ftr-425	40	61	has	have	VERB
ftr-425	40	62	no	no	DET
ftr-425	40	63	other	other	ADJ
ftr-425	40	64	income	income	NOUN
ftr-425	40	65	or	or	CCONJ
ftr-425	40	66	deductions	deduction	NOUN
ftr-425	40	67	.	.	PUNCT
ftr-425	41	1	the	the	DET
ftr-425	41	2	important	important	ADJ
ftr-425	41	3	tax	tax	NOUN
ftr-425	41	4	issue	issue	NOUN
ftr-425	41	5	facing	face	VERB
ftr-425	41	6	paula	paula	PROPN
ftr-425	41	7	is	be	AUX
ftr-425	41	8	whether	whether	SCONJ
ftr-425	41	9	she	she	PRON
ftr-425	41	10	may	may	AUX
ftr-425	41	11	exclude	exclude	VERB
ftr-425	41	12	the	the	DET
ftr-425	41	13	attorney	attorney	NOUN
ftr-425	41	14	fee	fee	NOUN
ftr-425	41	15	portion	portion	NOUN
ftr-425	41	16	of	of	ADP
ftr-425	41	17	the	the	DET
ftr-425	41	18	settlement	settlement	NOUN
ftr-425	41	19	from	from	ADP
ftr-425	41	20	gross	gross	ADJ
ftr-425	41	21	income	income	NOUN
ftr-425	41	22	and	and	CCONJ
ftr-425	41	23	report	report	VERB
ftr-425	41	24	only	only	ADV
ftr-425	41	25	$	$	SYM
ftr-425	41	26	600,000	600,000	NUM
ftr-425	41	27	of	of	ADP
ftr-425	41	28	gross	gross	ADJ
ftr-425	41	29	income	income	NOUN
ftr-425	41	30	on	on	ADP
ftr-425	41	31	her	her	PRON
ftr-425	41	32	return	return	NOUN
ftr-425	41	33	(	(	PUNCT
ftr-425	41	34	the	the	DET
ftr-425	41	35	"	"	PUNCT
ftr-425	41	36	exclusion	exclusion	NOUN
ftr-425	41	37	method")3	method")3	ADV
ftr-425	41	38	or	or	CCONJ
ftr-425	41	39	whether	whether	SCONJ
ftr-425	41	40	paula	paula	PROPN
ftr-425	41	41	is	be	AUX
ftr-425	41	42	required	require	VERB
ftr-425	41	43	to	to	PART
ftr-425	41	44	report	report	VERB
ftr-425	41	45	the	the	DET
ftr-425	41	46	entire	entire	ADJ
ftr-425	41	47	$	$	SYM
ftr-425	41	48	1,000,000	1,000,000	NUM
ftr-425	41	49	as	as	ADP
ftr-425	41	50	gross	gross	ADJ
ftr-425	41	51	income	income	NOUN
ftr-425	41	52	,	,	PUNCT
ftr-425	41	53	leaving	leave	VERB
ftr-425	41	54	her	she	PRON
ftr-425	41	55	with	with	ADP
ftr-425	41	56	a	a	DET
ftr-425	41	57	$	$	SYM
ftr-425	41	58	400,000	400,000	NUM
ftr-425	41	59	deduction	deduction	NOUN
ftr-425	41	60	for	for	ADP
ftr-425	41	61	the	the	DET
ftr-425	41	62	attorney	attorney	NOUN
ftr-425	41	63	's	's	PART
ftr-425	41	64	fees	fee	NOUN
ftr-425	41	65	paid	pay	VERB
ftr-425	41	66	(	(	PUNCT
ftr-425	41	67	the	the	DET
ftr-425	41	68	"	"	PUNCT
ftr-425	41	69	inclusion	inclusion	NOUN
ftr-425	41	70	and	and	CCONJ
ftr-425	41	71	deduction	deduction	NOUN
ftr-425	41	72	method").4	method").4	PROPN
ftr-425	41	73	if	if	SCONJ
ftr-425	41	74	,	,	PUNCT
ftr-425	41	75	under	under	ADP
ftr-425	41	76	the	the	DET
ftr-425	41	77	latter	latter	ADJ
ftr-425	41	78	method	method	NOUN
ftr-425	41	79	,	,	PUNCT
ftr-425	41	80	paula	paula	PROPN
ftr-425	41	81	's	's	PART
ftr-425	41	82	fee	fee	NOUN
ftr-425	41	83	deduction	deduction	NOUN
ftr-425	41	84	were	be	AUX
ftr-425	41	85	unimpaired	unimpaire	VERB
ftr-425	41	86	,	,	PUNCT
ftr-425	41	87	the	the	DET
ftr-425	41	88	tax	tax	NOUN
ftr-425	41	89	consequences	consequence	NOUN
ftr-425	41	90	under	under	ADP
ftr-425	41	91	both	both	DET
ftr-425	41	92	methods	method	NOUN
ftr-425	41	93	would	would	AUX
ftr-425	41	94	be	be	AUX
ftr-425	41	95	identical	identical	ADJ
ftr-425	41	96	,	,	PUNCT
ftr-425	41	97	since	since	SCONJ
ftr-425	41	98	she	she	PRON
ftr-425	41	99	would	would	AUX
ftr-425	41	100	ultimately	ultimately	ADV
ftr-425	41	101	be	be	AUX
ftr-425	41	102	taxed	tax	VERB
ftr-425	41	103	only	only	ADV
ftr-425	41	104	on	on	ADP
ftr-425	41	105	her	her	PRON
ftr-425	41	106	net	net	ADJ
ftr-425	41	107	$	$	SYM
ftr-425	41	108	600,000	600,000	NUM
ftr-425	41	109	recovery	recovery	NOUN
ftr-425	41	110	.	.	PUNCT
ftr-425	42	1	in	in	ADP
ftr-425	42	2	fact	fact	NOUN
ftr-425	42	3	,	,	PUNCT
ftr-425	42	4	though	though	ADV
ftr-425	42	5	,	,	PUNCT
ftr-425	42	6	the	the	DET
ftr-425	42	7	fee	fee	NOUN
ftr-425	42	8	deduction	deduction	NOUN
ftr-425	42	9	is	be	AUX
ftr-425	42	10	impaired	impaired	ADJ
ftr-425	42	11	,	,	PUNCT
ftr-425	42	12	most	most	ADV
ftr-425	42	13	significantly	significantly	ADV
ftr-425	42	14	by	by	ADP
ftr-425	42	15	the	the	DET
ftr-425	42	16	amt	amt	PROPN
ftr-425	42	17	.	.	PUNCT
ftr-425	43	1	under	under	ADP
ftr-425	43	2	the	the	DET
ftr-425	43	3	exclusion	exclusion	NOUN
ftr-425	43	4	method	method	NOUN
ftr-425	43	5	,	,	PUNCT
ftr-425	43	6	paula	paula	PROPN
ftr-425	43	7	would	would	AUX
ftr-425	43	8	report	report	VERB
ftr-425	43	9	only	only	ADV
ftr-425	43	10	$	$	SYM
ftr-425	43	11	600,000	600,000	NUM
ftr-425	43	12	of	of	ADP
ftr-425	43	13	gross	gross	ADJ
ftr-425	43	14	income	income	NOUN
ftr-425	43	15	and	and	CCONJ
ftr-425	43	16	take	take	VERB
ftr-425	43	17	the	the	DET
ftr-425	43	18	standard	standard	ADJ
ftr-425	43	19	deduction	deduction	NOUN
ftr-425	43	20	of	of	ADP
ftr-425	43	21	$	$	SYM
ftr-425	43	22	4,750	4,750	NUM
ftr-425	43	23	,	,	PUNCT
ftr-425	43	24	'	'	PUNCT
ftr-425	43	25	which	which	PRON
ftr-425	43	26	would	would	AUX
ftr-425	43	27	result	result	VERB
ftr-425	43	28	in	in	ADP
ftr-425	43	29	$	$	SYM
ftr-425	43	30	595,250	595,250	NUM
ftr-425	43	31	of	of	ADP
ftr-425	43	32	taxable	taxable	ADJ
ftr-425	43	33	income	income	NOUN
ftr-425	43	34	.	.	PUNCT
ftr-425	44	1	applying	apply	VERB
ftr-425	44	2	the	the	DET
ftr-425	44	3	tax	tax	NOUN
ftr-425	44	4	rates	rate	NOUN
ftr-425	44	5	in	in	ADP
ftr-425	44	6	section	section	NOUN
ftr-425	44	7	1(c	1(c	NUM
ftr-425	44	8	)	)	PUNCT
ftr-425	44	9	to	to	ADP
ftr-425	44	10	this	this	DET
ftr-425	44	11	amount	amount	NOUN
ftr-425	44	12	yields	yield	VERB
ftr-425	44	13	a	a	DET
ftr-425	44	14	tax	tax	NOUN
ftr-425	44	15	due	due	ADJ
ftr-425	44	16	of	of	ADP
ftr-425	44	17	$	$	SYM
ftr-425	44	18	189,670.6	189,670.6	NUM
ftr-425	44	19	paula	paula	PROPN
ftr-425	44	20	's	's	PART
ftr-425	44	21	after	after	ADP
ftr-425	44	22	-	-	PUNCT
ftr-425	44	23	tax	tax	NOUN
ftr-425	44	24	recovery	recovery	NOUN
ftr-425	44	25	from	from	ADP
ftr-425	44	26	the	the	DET
ftr-425	44	27	lawsuit	lawsuit	NOUN
ftr-425	44	28	thus	thus	ADV
ftr-425	44	29	equals	equal	VERB
ftr-425	44	30	$	$	SYM
ftr-425	44	31	410,331	410,331	NUM
ftr-425	44	32	and	and	CCONJ
ftr-425	44	33	her	her	PRON
ftr-425	44	34	effective	effective	ADJ
ftr-425	44	35	tax	tax	NOUN
ftr-425	44	36	rate	rate	NOUN
ftr-425	44	37	on	on	ADP
ftr-425	44	38	the	the	DET
ftr-425	44	39	recovery	recovery	NOUN
ftr-425	44	40	is	be	AUX
ftr-425	44	41	31.6	31.6	NUM
ftr-425	44	42	%	%	NOUN
ftr-425	44	43	.	.	PUNCT
ftr-425	45	1	under	under	ADP
ftr-425	45	2	the	the	DET
ftr-425	45	3	inclusion	inclusion	NOUN
ftr-425	45	4	and	and	CCONJ
ftr-425	45	5	deduction	deduction	NOUN
ftr-425	45	6	method	method	NOUN
ftr-425	45	7	,	,	PUNCT
ftr-425	45	8	however	however	ADV
ftr-425	45	9	,	,	PUNCT
ftr-425	45	10	the	the	DET
ftr-425	45	11	amt	amt	PROPN
ftr-425	45	12	will	will	AUX
ftr-425	45	13	be	be	AUX
ftr-425	45	14	implicated	implicate	VERB
ftr-425	45	15	.	.	PUNCT
ftr-425	46	1	the	the	DET
ftr-425	46	2	fee	fee	NOUN
ftr-425	46	3	deduction	deduction	NOUN
ftr-425	46	4	is	be	AUX
ftr-425	46	5	characterized	characterize	VERB
ftr-425	46	6	as	as	ADP
ftr-425	46	7	an	an	DET
ftr-425	46	8	unreimbursed	unreimbursed	ADJ
ftr-425	46	9	employee	employee	NOUN
ftr-425	46	10	business	business	NOUN
ftr-425	46	11	expense	expense	NOUN
ftr-425	46	12	and	and	CCONJ
ftr-425	46	13	,	,	PUNCT
ftr-425	46	14	as	as	ADP
ftr-425	46	15	a	a	DET
ftr-425	46	16	result	result	NOUN
ftr-425	46	17	,	,	PUNCT
ftr-425	46	18	is	be	AUX
ftr-425	46	19	classified	classify	VERB
ftr-425	46	20	as	as	ADP
ftr-425	46	21	a	a	DET
ftr-425	46	22	miscellaneous	miscellaneous	ADJ
ftr-425	46	23	itemized	itemize	VERB
ftr-425	46	24	deduction.7	deduction.7	NOUN
ftr-425	46	25	because	because	SCONJ
ftr-425	46	26	of	of	ADP
ftr-425	46	27	this	this	DET
ftr-425	46	28	classification	classification	NOUN
ftr-425	46	29	,	,	PUNCT
ftr-425	46	30	the	the	DET
ftr-425	46	31	fee	fee	NOUN
ftr-425	46	32	deduction	deduction	NOUN
ftr-425	46	33	is	be	AUX
ftr-425	46	34	disallowed	disallow	VERB
ftr-425	46	35	in	in	ADP
ftr-425	46	36	its	its	PRON
ftr-425	46	37	entirety	entirety	NOUN
ftr-425	46	38	for	for	ADP
ftr-425	46	39	amt	amt	PROPN
ftr-425	46	40	purposes.8	purposes.8	PROPN
ftr-425	46	41	accordingly	accordingly	ADV
ftr-425	46	42	,	,	PUNCT
ftr-425	46	43	paula	paula	PROPN
ftr-425	46	44	's	's	PART
ftr-425	46	45	alternative	alternative	ADJ
ftr-425	46	46	minimum	minimum	NOUN
ftr-425	46	47	taxable	taxable	ADJ
ftr-425	46	48	2	2	NUM
ftr-425	46	49	.	.	PUNCT
ftr-425	47	1	in	in	ADP
ftr-425	47	2	the	the	DET
ftr-425	47	3	typical	typical	ADJ
ftr-425	47	4	case	case	NOUN
ftr-425	47	5	,	,	PUNCT
ftr-425	47	6	the	the	DET
ftr-425	47	7	attorney	attorney	NOUN
ftr-425	47	8	would	would	AUX
ftr-425	47	9	also	also	ADV
ftr-425	47	10	be	be	AUX
ftr-425	47	11	reimbursed	reimburse	VERB
ftr-425	47	12	out	out	ADP
ftr-425	47	13	of	of	ADP
ftr-425	47	14	the	the	DET
ftr-425	47	15	settlement	settlement	NOUN
ftr-425	47	16	proceeds	proceed	NOUN
ftr-425	47	17	for	for	ADP
ftr-425	47	18	costs	cost	NOUN
ftr-425	47	19	advanced	advance	VERB
ftr-425	47	20	in	in	ADP
ftr-425	47	21	prosecuting	prosecute	VERB
ftr-425	47	22	the	the	DET
ftr-425	47	23	case	case	NOUN
ftr-425	47	24	.	.	PUNCT
ftr-425	48	1	for	for	ADP
ftr-425	48	2	tax	tax	NOUN
ftr-425	48	3	purposes	purpose	NOUN
ftr-425	48	4	,	,	PUNCT
ftr-425	48	5	whether	whether	SCONJ
ftr-425	48	6	amounts	amount	NOUN
ftr-425	48	7	paid	pay	VERB
ftr-425	48	8	to	to	ADP
ftr-425	48	9	the	the	DET
ftr-425	48	10	attorney	attorney	NOUN
ftr-425	48	11	represent	represent	VERB
ftr-425	48	12	attorney	attorney	NOUN
ftr-425	48	13	's	's	PART
ftr-425	48	14	fees	fee	NOUN
ftr-425	48	15	or	or	CCONJ
ftr-425	48	16	reimbursements	reimbursement	NOUN
ftr-425	48	17	of	of	ADP
ftr-425	48	18	costs	cost	NOUN
ftr-425	48	19	is	be	AUX
ftr-425	48	20	immaterial	immaterial	ADJ
ftr-425	48	21	.	.	PUNCT
ftr-425	49	1	accordingly	accordingly	ADV
ftr-425	49	2	,	,	PUNCT
ftr-425	49	3	this	this	DET
ftr-425	49	4	article	article	NOUN
ftr-425	49	5	refers	refer	VERB
ftr-425	49	6	only	only	ADV
ftr-425	49	7	to	to	ADP
ftr-425	49	8	attorney	attorney	NOUN
ftr-425	49	9	's	's	PART
ftr-425	49	10	fees	fee	NOUN
ftr-425	49	11	;	;	PUNCT
ftr-425	49	12	however	however	ADV
ftr-425	49	13	,	,	PUNCT
ftr-425	49	14	the	the	DET
ftr-425	49	15	analysis	analysis	NOUN
ftr-425	49	16	is	be	AUX
ftr-425	49	17	equally	equally	ADV
ftr-425	49	18	applicable	applicable	ADJ
ftr-425	49	19	to	to	ADP
ftr-425	49	20	costs	cost	NOUN
ftr-425	49	21	.	.	PUNCT
ftr-425	50	1	3	3	X
ftr-425	50	2	.	.	X
ftr-425	50	3	see	see	VERB
ftr-425	50	4	infra	infra	NOUN
ftr-425	50	5	notes	note	VERB
ftr-425	50	6	20	20	NUM
ftr-425	50	7	-	-	SYM
ftr-425	50	8	21	21	NUM
ftr-425	50	9	and	and	CCONJ
ftr-425	50	10	accompanying	accompany	VERB
ftr-425	50	11	text	text	NOUN
ftr-425	50	12	.	.	PUNCT
ftr-425	51	1	4	4	X
ftr-425	51	2	.	.	X
ftr-425	51	3	see	see	VERB
ftr-425	51	4	infra	infra	NOUN
ftr-425	51	5	notes	note	VERB
ftr-425	51	6	22	22	NUM
ftr-425	51	7	-	-	SYM
ftr-425	51	8	24	24	NUM
ftr-425	51	9	and	and	CCONJ
ftr-425	51	10	accompanying	accompany	VERB
ftr-425	51	11	text	text	NOUN
ftr-425	51	12	.	.	PUNCT
ftr-425	52	1	5	5	X
ftr-425	52	2	.	.	X
ftr-425	52	3	see	see	VERB
ftr-425	52	4	irc	irc	PROPN
ftr-425	52	5	§	§	PROPN
ftr-425	52	6	63(c	63(c	NUM
ftr-425	52	7	)	)	PUNCT
ftr-425	52	8	.	.	PUNCT
ftr-425	53	1	6	6	X
ftr-425	53	2	.	.	X
ftr-425	53	3	see	see	VERB
ftr-425	53	4	irc	irc	PROPN
ftr-425	53	5	§	§	PROPN
ftr-425	53	6	1(c	1(c	NUM
ftr-425	53	7	)	)	PUNCT
ftr-425	53	8	(	(	PUNCT
ftr-425	53	9	providing	provide	VERB
ftr-425	53	10	tax	tax	NOUN
ftr-425	53	11	rates	rate	NOUN
ftr-425	53	12	for	for	ADP
ftr-425	53	13	single	single	ADJ
ftr-425	53	14	taxpayers	taxpayer	NOUN
ftr-425	53	15	)	)	PUNCT
ftr-425	53	16	.	.	PUNCT
ftr-425	54	1	7	7	X
ftr-425	54	2	.	.	X
ftr-425	54	3	see	see	VERB
ftr-425	54	4	alexander	alexander	PROPN
ftr-425	54	5	v.	v.	ADP
ftr-425	54	6	comm'r	comm'r	PROPN
ftr-425	54	7	,	,	PUNCT
ftr-425	54	8	72	72	NUM
ftr-425	54	9	f.3d	f.3d	NUM
ftr-425	54	10	938,944	938,944	NUM
ftr-425	54	11	-	-	SYM
ftr-425	54	12	47	47	NUM
ftr-425	54	13	(	(	PUNCT
ftr-425	54	14	1st	1st	ADJ
ftr-425	54	15	cir	cir	NOUN
ftr-425	54	16	.	.	PROPN
ftr-425	54	17	1995	1995	NUM
ftr-425	54	18	)	)	PUNCT
ftr-425	54	19	(	(	PUNCT
ftr-425	54	20	holding	hold	VERB
ftr-425	54	21	that	that	DET
ftr-425	54	22	employee	employee	NOUN
ftr-425	54	23	's	's	PART
ftr-425	54	24	legal	legal	ADJ
ftr-425	54	25	fees	fee	NOUN
ftr-425	54	26	incurred	incur	VERB
ftr-425	54	27	in	in	ADP
ftr-425	54	28	connection	connection	NOUN
ftr-425	54	29	with	with	ADP
ftr-425	54	30	litigation	litigation	NOUN
ftr-425	54	31	arising	arise	VERB
ftr-425	54	32	out	out	ADP
ftr-425	54	33	of	of	ADP
ftr-425	54	34	employee	employee	NOUN
ftr-425	54	35	's	's	PART
ftr-425	54	36	employment	employment	NOUN
ftr-425	54	37	constitute	constitute	NOUN
ftr-425	54	38	unreimbursed	unreimburse	VERB
ftr-425	54	39	employee	employee	NOUN
ftr-425	54	40	business	business	NOUN
ftr-425	54	41	expenses	expense	NOUN
ftr-425	54	42	)	)	PUNCT
ftr-425	54	43	;	;	PUNCT
ftr-425	54	44	biehl	biehl	NOUN
ftr-425	54	45	v.	v.	X
ftr-425	54	46	comm'r	comm'r	PROPN
ftr-425	54	47	,	,	PUNCT
ftr-425	54	48	351	351	NUM
ftr-425	54	49	f.3d	f.3d	NUM
ftr-425	54	50	982	982	NUM
ftr-425	54	51	(	(	PUNCT
ftr-425	54	52	9th	9th	ADJ
ftr-425	54	53	cir	cir	NOUN
ftr-425	54	54	.	.	PROPN
ftr-425	54	55	2003	2003	NUM
ftr-425	54	56	)	)	PUNCT
ftr-425	54	57	(	(	PUNCT
ftr-425	54	58	same	same	ADJ
ftr-425	54	59	)	)	PUNCT
ftr-425	54	60	.	.	PUNCT
ftr-425	55	1	but	but	CCONJ
ftr-425	55	2	see	see	VERB
ftr-425	55	3	laura	laura	PROPN
ftr-425	55	4	sager	sager	PROPN
ftr-425	55	5	&	&	CCONJ
ftr-425	55	6	stephen	stephen	PROPN
ftr-425	55	7	cohen	cohen	PROPN
ftr-425	55	8	,	,	PUNCT
ftr-425	55	9	how	how	SCONJ
ftr-425	55	10	the	the	DET
ftr-425	55	11	income	income	NOUN
ftr-425	55	12	tax	tax	NOUN
ftr-425	55	13	undermines	undermine	VERB
ftr-425	55	14	civil	civil	ADJ
ftr-425	55	15	rights	right	NOUN
ftr-425	55	16	law	law	NOUN
ftr-425	55	17	,	,	PUNCT
ftr-425	55	18	73	73	NUM
ftr-425	55	19	s.	s.	PROPN
ftr-425	55	20	cal	cal	PROPN
ftr-425	55	21	.	.	PUNCT
ftr-425	56	1	l.	l.	PROPN
ftr-425	56	2	rev	rev	PROPN
ftr-425	56	3	.	.	PROPN
ftr-425	56	4	1075	1075	NUM
ftr-425	56	5	,	,	PUNCT
ftr-425	56	6	1096	1096	NUM
ftr-425	56	7	-	-	SYM
ftr-425	56	8	97	97	NUM
ftr-425	56	9	(	(	PUNCT
ftr-425	56	10	2000	2000	NUM
ftr-425	56	11	)	)	PUNCT
ftr-425	56	12	(	(	PUNCT
ftr-425	56	13	arguing	argue	VERB
ftr-425	56	14	that	that	SCONJ
ftr-425	56	15	legal	legal	ADJ
ftr-425	56	16	fees	fee	NOUN
ftr-425	56	17	such	such	ADJ
ftr-425	56	18	as	as	ADP
ftr-425	56	19	paula	paula	PROPN
ftr-425	56	20	's	's	PART
ftr-425	56	21	should	should	AUX
ftr-425	56	22	be	be	AUX
ftr-425	56	23	treated	treat	VERB
ftr-425	56	24	as	as	ADP
ftr-425	56	25	reimbursed	reimburse	VERB
ftr-425	56	26	employee	employee	NOUN
ftr-425	56	27	business	business	NOUN
ftr-425	56	28	expenses	expense	NOUN
ftr-425	56	29	)	)	PUNCT
ftr-425	56	30	.	.	PUNCT
ftr-425	57	1	8	8	X
ftr-425	57	2	.	.	X
ftr-425	57	3	irc	irc	PROPN
ftr-425	57	4	§	§	PROPN
ftr-425	57	5	56(b)(1)(a	56(b)(1)(a	NOUN
ftr-425	57	6	)	)	PUNCT
ftr-425	57	7	(	(	PUNCT
ftr-425	57	8	miscellaneous	miscellaneous	ADJ
ftr-425	57	9	itemized	itemize	VERB
ftr-425	57	10	deductions	deduction	NOUN
ftr-425	57	11	disallowed	disallow	VERB
ftr-425	57	12	under	under	ADP
ftr-425	57	13	the	the	DET
ftr-425	57	14	amt	amt	PROPN
ftr-425	57	15	)	)	PUNCT
ftr-425	57	16	.	.	PUNCT
ftr-425	58	1	20041	20041	NUM
ftr-425	58	2	florida	florida	PROPN
ftr-425	58	3	tax	tax	PROPN
ftr-425	58	4	review	review	NOUN
ftr-425	58	5	income	income	NOUN
ftr-425	58	6	equals	equal	VERB
ftr-425	58	7	$	$	SYM
ftr-425	58	8	1,000,000	1,000,000	NUM
ftr-425	58	9	,	,	PUNCT
ftr-425	58	10	and	and	CCONJ
ftr-425	58	11	her	her	PRON
ftr-425	58	12	ultimate	ultimate	ADJ
ftr-425	58	13	tax	tax	NOUN
ftr-425	58	14	liability	liability	NOUN
ftr-425	58	15	equals	equal	VERB
ftr-425	58	16	$	$	SYM
ftr-425	58	17	276,500.9	276,500.9	NOUN
ftr-425	58	18	paula	paula	PROPN
ftr-425	58	19	's	's	PART
ftr-425	58	20	after	after	ADP
ftr-425	58	21	-	-	PUNCT
ftr-425	58	22	tax	tax	NOUN
ftr-425	58	23	recovery	recovery	NOUN
ftr-425	58	24	on	on	ADP
ftr-425	58	25	her	her	PRON
ftr-425	58	26	lawsuit	lawsuit	NOUN
ftr-425	58	27	thus	thus	ADV
ftr-425	58	28	equals	equal	VERB
ftr-425	58	29	$	$	SYM
ftr-425	58	30	323,500	323,500	NUM
ftr-425	58	31	and	and	CCONJ
ftr-425	58	32	her	her	PRON
ftr-425	58	33	effective	effective	ADJ
ftr-425	58	34	tax	tax	NOUN
ftr-425	58	35	rate	rate	NOUN
ftr-425	58	36	on	on	ADP
ftr-425	58	37	the	the	DET
ftr-425	58	38	recovery	recovery	NOUN
ftr-425	58	39	equals	equal	VERB
ftr-425	58	40	46.1%.'o	46.1%.'o	PROPN
ftr-425	58	41	therefore	therefore	ADV
ftr-425	58	42	,	,	PUNCT
ftr-425	58	43	under	under	ADP
ftr-425	58	44	the	the	DET
ftr-425	58	45	exclusion	exclusion	NOUN
ftr-425	58	46	method	method	NOUN
ftr-425	58	47	,	,	PUNCT
ftr-425	58	48	paula	paula	PROPN
ftr-425	58	49	ends	end	VERB
ftr-425	58	50	up	up	ADP
ftr-425	58	51	with	with	ADP
ftr-425	58	52	$	$	SYM
ftr-425	58	53	86,831	86,831	NUM
ftr-425	58	54	more	more	ADJ
ftr-425	58	55	after	after	ADP
ftr-425	58	56	tax	tax	NOUN
ftr-425	58	57	than	than	ADP
ftr-425	58	58	under	under	ADP
ftr-425	58	59	the	the	DET
ftr-425	58	60	inclusion	inclusion	NOUN
ftr-425	58	61	and	and	CCONJ
ftr-425	58	62	deduction	deduction	NOUN
ftr-425	58	63	method	method	NOUN
ftr-425	58	64	.	.	PUNCT
ftr-425	59	1	as	as	ADP
ftr-425	59	2	a	a	DET
ftr-425	59	3	result	result	NOUN
ftr-425	59	4	,	,	PUNCT
ftr-425	59	5	paula	paula	PROPN
ftr-425	59	6	would	would	AUX
ftr-425	59	7	argue	argue	VERB
ftr-425	59	8	that	that	SCONJ
ftr-425	59	9	the	the	DET
ftr-425	59	10	exclusion	exclusion	NOUN
ftr-425	59	11	method	method	NOUN
ftr-425	59	12	is	be	AUX
ftr-425	59	13	the	the	DET
ftr-425	59	14	one	one	NOUN
ftr-425	59	15	that	that	PRON
ftr-425	59	16	should	should	AUX
ftr-425	59	17	be	be	AUX
ftr-425	59	18	applied	apply	VERB
ftr-425	59	19	.	.	PUNCT
ftr-425	60	1	b.	b.	PROPN
ftr-425	60	2	tax	tax	NOUN
ftr-425	60	3	policy	policy	NOUN
ftr-425	60	4	implications	implication	NOUN
ftr-425	60	5	before	before	ADP
ftr-425	60	6	explaining	explain	VERB
ftr-425	60	7	how	how	SCONJ
ftr-425	60	8	the	the	DET
ftr-425	60	9	courts	court	NOUN
ftr-425	60	10	have	have	AUX
ftr-425	60	11	gone	go	VERB
ftr-425	60	12	about	about	ADP
ftr-425	60	13	determining	determine	VERB
ftr-425	60	14	which	which	PRON
ftr-425	60	15	of	of	ADP
ftr-425	60	16	the	the	DET
ftr-425	60	17	two	two	NUM
ftr-425	60	18	methods	method	NOUN
ftr-425	60	19	is	be	AUX
ftr-425	60	20	appropriate	appropriate	ADJ
ftr-425	61	1	,	,	PUNCT
ftr-425	61	2	it	it	PRON
ftr-425	61	3	is	be	AUX
ftr-425	61	4	helpful	helpful	ADJ
ftr-425	61	5	first	first	ADV
ftr-425	61	6	to	to	PART
ftr-425	61	7	analyze	analyze	VERB
ftr-425	61	8	each	each	DET
ftr-425	61	9	method	method	NOUN
ftr-425	61	10	from	from	ADP
ftr-425	61	11	a	a	DET
ftr-425	61	12	tax	tax	NOUN
ftr-425	61	13	policy	policy	NOUN
ftr-425	61	14	perspective	perspective	NOUN
ftr-425	61	15	.	.	PUNCT
ftr-425	62	1	this	this	DET
ftr-425	62	2	analysis	analysis	NOUN
ftr-425	62	3	makes	make	VERB
ftr-425	62	4	clear	clear	ADJ
ftr-425	62	5	that	that	SCONJ
ftr-425	62	6	the	the	DET
ftr-425	62	7	exclusion	exclusion	NOUN
ftr-425	62	8	method	method	NOUN
ftr-425	62	9	,	,	PUNCT
ftr-425	62	10	which	which	PRON
ftr-425	62	11	results	result	VERB
ftr-425	62	12	in	in	ADP
ftr-425	62	13	the	the	DET
ftr-425	62	14	taxation	taxation	NOUN
ftr-425	62	15	of	of	ADP
ftr-425	62	16	only	only	ADV
ftr-425	62	17	the	the	DET
ftr-425	62	18	taxpayer	taxpayer	NOUN
ftr-425	62	19	's	's	PART
ftr-425	62	20	net	net	ADJ
ftr-425	62	21	recovery	recovery	NOUN
ftr-425	62	22	,	,	PUNCT
ftr-425	62	23	is	be	AUX
ftr-425	62	24	the	the	DET
ftr-425	62	25	correct	correct	ADJ
ftr-425	62	26	one	one	NUM
ftr-425	62	27	as	as	ADP
ftr-425	62	28	a	a	DET
ftr-425	62	29	matter	matter	NOUN
ftr-425	62	30	of	of	ADP
ftr-425	62	31	policy	policy	NOUN
ftr-425	62	32	.	.	PUNCT
ftr-425	63	1	it	it	PRON
ftr-425	63	2	is	be	AUX
ftr-425	63	3	axiomatic	axiomatic	ADJ
ftr-425	63	4	that	that	SCONJ
ftr-425	63	5	,	,	PUNCT
ftr-425	63	6	under	under	ADP
ftr-425	63	7	an	an	DET
ftr-425	63	8	income	income	NOUN
ftr-425	63	9	tax	tax	NOUN
ftr-425	63	10	,	,	PUNCT
ftr-425	63	11	the	the	DET
ftr-425	63	12	expenses	expense	NOUN
ftr-425	63	13	incurred	incur	VERB
ftr-425	63	14	to	to	PART
ftr-425	63	15	produce	produce	VERB
ftr-425	63	16	income	income	NOUN
ftr-425	63	17	must	must	AUX
ftr-425	63	18	be	be	AUX
ftr-425	63	19	excluded	exclude	VERB
ftr-425	63	20	from	from	ADP
ftr-425	63	21	the	the	DET
ftr-425	63	22	tax	tax	NOUN
ftr-425	63	23	base	base	NOUN
ftr-425	63	24	.	.	PUNCT
ftr-425	63	25	"	"	PUNCT
ftr-425	64	1	therefore	therefore	ADV
ftr-425	64	2	,	,	PUNCT
ftr-425	64	3	in	in	ADP
ftr-425	64	4	paula	paula	PROPN
ftr-425	64	5	's	's	PART
ftr-425	64	6	case	case	NOUN
ftr-425	64	7	,	,	PUNCT
ftr-425	64	8	she	she	PRON
ftr-425	64	9	should	should	AUX
ftr-425	64	10	not	not	PART
ftr-425	64	11	pay	pay	VERB
ftr-425	64	12	tax	tax	NOUN
ftr-425	64	13	on	on	ADP
ftr-425	64	14	the	the	DET
ftr-425	64	15	$	$	SYM
ftr-425	64	16	400,000	400,000	NUM
ftr-425	64	17	of	of	ADP
ftr-425	64	18	attorney	attorney	NOUN
ftr-425	64	19	's	's	PART
ftr-425	64	20	fees	fee	NOUN
ftr-425	64	21	that	that	PRON
ftr-425	64	22	she	she	PRON
ftr-425	64	23	incurs	incur	VERB
ftr-425	64	24	because	because	SCONJ
ftr-425	64	25	they	they	PRON
ftr-425	64	26	are	be	AUX
ftr-425	64	27	incurred	incur	VERB
ftr-425	64	28	to	to	PART
ftr-425	64	29	produce	produce	VERB
ftr-425	64	30	her	her	PRON
ftr-425	64	31	$	$	SYM
ftr-425	64	32	600,000	600,000	NUM
ftr-425	64	33	net	net	ADJ
ftr-425	64	34	recovery	recovery	NOUN
ftr-425	64	35	.	.	PUNCT
ftr-425	65	1	this	this	DET
ftr-425	65	2	proper	proper	ADJ
ftr-425	65	3	result	result	NOUN
ftr-425	65	4	can	can	AUX
ftr-425	65	5	be	be	AUX
ftr-425	65	6	achieved	achieve	VERB
ftr-425	65	7	either	either	CCONJ
ftr-425	65	8	by	by	ADP
ftr-425	65	9	allowing	allow	VERB
ftr-425	65	10	paula	paula	PROPN
ftr-425	65	11	to	to	PART
ftr-425	65	12	exclude	exclude	VERB
ftr-425	65	13	the	the	DET
ftr-425	65	14	$	$	SYM
ftr-425	65	15	400,000	400,000	NUM
ftr-425	65	16	attorney	attorney	NOUN
ftr-425	65	17	fee	fee	NOUN
ftr-425	65	18	portion	portion	NOUN
ftr-425	65	19	of	of	ADP
ftr-425	65	20	the	the	DET
ftr-425	65	21	recovery	recovery	NOUN
ftr-425	65	22	from	from	ADP
ftr-425	65	23	gross	gross	ADJ
ftr-425	65	24	income	income	NOUN
ftr-425	65	25	(	(	PUNCT
ftr-425	65	26	as	as	ADP
ftr-425	65	27	under	under	ADP
ftr-425	65	28	the	the	DET
ftr-425	65	29	exclusion	exclusion	NOUN
ftr-425	65	30	method	method	NOUN
ftr-425	65	31	)	)	PUNCT
ftr-425	65	32	or	or	CCONJ
ftr-425	65	33	,	,	PUNCT
ftr-425	65	34	alternatively	alternatively	ADV
ftr-425	65	35	,	,	PUNCT
ftr-425	65	36	by	by	ADP
ftr-425	65	37	requiring	require	VERB
ftr-425	65	38	her	she	PRON
ftr-425	65	39	to	to	PART
ftr-425	65	40	include	include	VERB
ftr-425	65	41	the	the	DET
ftr-425	65	42	entire	entire	ADJ
ftr-425	65	43	$	$	SYM
ftr-425	65	44	1,000,000	1,000,000	NUM
ftr-425	65	45	recovery	recovery	NOUN
ftr-425	65	46	in	in	ADP
ftr-425	65	47	gross	gross	ADJ
ftr-425	65	48	income	income	NOUN
ftr-425	65	49	but	but	CCONJ
ftr-425	65	50	then	then	ADV
ftr-425	65	51	allowing	allow	VERB
ftr-425	65	52	her	she	PRON
ftr-425	65	53	a	a	DET
ftr-425	65	54	full	full	ADJ
ftr-425	65	55	and	and	CCONJ
ftr-425	65	56	unimpaired	unimpaired	ADJ
ftr-425	65	57	deduction	deduction	NOUN
ftr-425	65	58	for	for	ADP
ftr-425	65	59	the	the	DET
ftr-425	65	60	attorney	attorney	NOUN
ftr-425	65	61	's	's	PART
ftr-425	65	62	fees	fee	NOUN
ftr-425	65	63	(	(	PUNCT
ftr-425	65	64	as	as	ADP
ftr-425	65	65	under	under	ADP
ftr-425	65	66	the	the	DET
ftr-425	65	67	inclusion	inclusion	NOUN
ftr-425	65	68	and	and	CCONJ
ftr-425	65	69	deduction	deduction	NOUN
ftr-425	65	70	method	method	NOUN
ftr-425	65	71	but	but	CCONJ
ftr-425	65	72	only	only	ADV
ftr-425	65	73	if	if	SCONJ
ftr-425	65	74	the	the	DET
ftr-425	65	75	deduction	deduction	NOUN
ftr-425	65	76	were	be	AUX
ftr-425	65	77	unimpaired	unimpaire	VERB
ftr-425	65	78	)	)	PUNCT
ftr-425	65	79	.	.	PUNCT
ftr-425	66	1	therefore	therefore	ADV
ftr-425	66	2	,	,	PUNCT
ftr-425	66	3	the	the	DET
ftr-425	66	4	inclusion	inclusion	NOUN
ftr-425	66	5	and	and	CCONJ
ftr-425	66	6	deduction	deduction	NOUN
ftr-425	66	7	method	method	NOUN
ftr-425	66	8	achieves	achieve	VERB
ftr-425	66	9	the	the	DET
ftr-425	66	10	wrong	wrong	ADJ
ftr-425	66	11	policy	policy	NOUN
ftr-425	66	12	result	result	NOUN
ftr-425	66	13	primarily	primarily	ADV
ftr-425	66	14	because	because	SCONJ
ftr-425	66	15	paula	paula	PROPN
ftr-425	66	16	's	's	PART
ftr-425	66	17	deduction	deduction	NOUN
ftr-425	66	18	for	for	ADP
ftr-425	66	19	attorney	attorney	NOUN
ftr-425	66	20	's	's	PART
ftr-425	66	21	fees	fee	NOUN
ftr-425	66	22	constitutes	constitute	VERB
ftr-425	66	23	a	a	DET
ftr-425	66	24	miscellaneous	miscellaneous	ADJ
ftr-425	66	25	itemized	itemize	VERB
ftr-425	66	26	deduction	deduction	NOUN
ftr-425	66	27	that	that	PRON
ftr-425	66	28	is	be	AUX
ftr-425	66	29	categorically	categorically	ADV
ftr-425	66	30	disallowed	disallow	VERB
ftr-425	66	31	for	for	ADP
ftr-425	66	32	amt	amt	PROPN
ftr-425	66	33	purposes	purpose	NOUN
ftr-425	66	34	.	.	PUNCT
ftr-425	67	1	2	2	NUM
ftr-425	67	2	the	the	DET
ftr-425	67	3	amt	amt	PROPN
ftr-425	67	4	targets	target	VERB
ftr-425	67	5	miscellaneous	miscellaneous	ADJ
ftr-425	67	6	itemized	itemize	VERB
ftr-425	67	7	deductions	deduction	NOUN
ftr-425	67	8	because	because	SCONJ
ftr-425	67	9	they	they	PRON
ftr-425	67	10	,	,	PUNCT
ftr-425	67	11	in	in	ADP
ftr-425	67	12	general	general	ADJ
ftr-425	67	13	,	,	PUNCT
ftr-425	67	14	tend	tend	VERB
ftr-425	67	15	to	to	PART
ftr-425	67	16	constitute	constitute	VERB
ftr-425	67	17	small	small	ADJ
ftr-425	67	18	expenses	expense	NOUN
ftr-425	67	19	that	that	PRON
ftr-425	67	20	have	have	VERB
ftr-425	67	21	both	both	CCONJ
ftr-425	67	22	tenuous	tenuous	ADJ
ftr-425	67	23	relationships	relationship	NOUN
ftr-425	67	24	to	to	ADP
ftr-425	67	25	the	the	DET
ftr-425	67	26	income	income	NOUN
ftr-425	67	27	that	that	PRON
ftr-425	67	28	they	they	PRON
ftr-425	67	29	help	help	VERB
ftr-425	67	30	to	to	PART
ftr-425	67	31	create	create	VERB
ftr-425	67	32	and	and	CCONJ
ftr-425	67	33	"	"	PUNCT
ftr-425	67	34	characteristics	characteristic	NOUN
ftr-425	67	35	of	of	ADP
ftr-425	67	36	voluntary	voluntary	ADJ
ftr-425	67	37	personal	personal	ADJ
ftr-425	67	38	9	9	NUM
ftr-425	67	39	.	.	PUNCT
ftr-425	68	1	irc	irc	PROPN
ftr-425	68	2	§	§	PROPN
ftr-425	68	3	55(b)(i	55(b)(i	PROPN
ftr-425	68	4	)	)	PUNCT
ftr-425	68	5	(	(	PUNCT
ftr-425	68	6	providing	provide	VERB
ftr-425	68	7	marginal	marginal	ADJ
ftr-425	68	8	rates	rate	NOUN
ftr-425	68	9	for	for	ADP
ftr-425	68	10	amt	amt	PROPN
ftr-425	68	11	)	)	PUNCT
ftr-425	68	12	.	.	PUNCT
ftr-425	69	1	paula	paula	PROPN
ftr-425	69	2	would	would	AUX
ftr-425	69	3	be	be	AUX
ftr-425	69	4	taxed	tax	VERB
ftr-425	69	5	on	on	ADP
ftr-425	69	6	the	the	DET
ftr-425	69	7	first	first	ADJ
ftr-425	69	8	$	$	SYM
ftr-425	69	9	175,000	175,000	NUM
ftr-425	69	10	at	at	ADP
ftr-425	69	11	a	a	DET
ftr-425	69	12	rate	rate	NOUN
ftr-425	69	13	of	of	ADP
ftr-425	69	14	26	26	NUM
ftr-425	69	15	%	%	NOUN
ftr-425	69	16	and	and	CCONJ
ftr-425	69	17	on	on	ADP
ftr-425	69	18	the	the	DET
ftr-425	69	19	additional	additional	ADJ
ftr-425	69	20	$	$	SYM
ftr-425	69	21	825,000	825,000	NUM
ftr-425	69	22	at	at	ADP
ftr-425	69	23	a	a	DET
ftr-425	69	24	rate	rate	NOUN
ftr-425	69	25	of	of	ADP
ftr-425	69	26	28	28	NUM
ftr-425	69	27	%	%	NOUN
ftr-425	69	28	.	.	PUNCT
ftr-425	70	1	even	even	ADV
ftr-425	70	2	though	though	SCONJ
ftr-425	70	3	the	the	DET
ftr-425	70	4	amt	amt	PROPN
ftr-425	70	5	contains	contain	VERB
ftr-425	70	6	a	a	DET
ftr-425	70	7	significant	significant	ADJ
ftr-425	70	8	exemption	exemption	NOUN
ftr-425	70	9	,	,	PUNCT
ftr-425	70	10	paula	paula	PROPN
ftr-425	70	11	would	would	AUX
ftr-425	70	12	be	be	AUX
ftr-425	70	13	phased	phase	VERB
ftr-425	70	14	out	out	ADP
ftr-425	70	15	of	of	ADP
ftr-425	70	16	the	the	DET
ftr-425	70	17	exemption	exemption	NOUN
ftr-425	70	18	based	base	VERB
ftr-425	70	19	on	on	ADP
ftr-425	70	20	her	her	PRON
ftr-425	70	21	income	income	NOUN
ftr-425	70	22	level	level	NOUN
ftr-425	70	23	.	.	PUNCT
ftr-425	71	1	irc	irc	PROPN
ftr-425	71	2	§	§	PROPN
ftr-425	71	3	55(d	55(d	NUM
ftr-425	71	4	)	)	PUNCT
ftr-425	71	5	.	.	PUNCT
ftr-425	72	1	10	10	NUM
ftr-425	72	2	.	.	PUNCT
ftr-425	73	1	in	in	ADP
ftr-425	73	2	a	a	DET
ftr-425	73	3	worst	bad	ADJ
ftr-425	73	4	-	-	PUNCT
ftr-425	73	5	case	case	NOUN
ftr-425	73	6	scenario	scenario	NOUN
ftr-425	73	7	,	,	PUNCT
ftr-425	73	8	a	a	DET
ftr-425	73	9	plaintiff	plaintiff	NOUN
ftr-425	73	10	could	could	AUX
ftr-425	73	11	actually	actually	ADV
ftr-425	73	12	be	be	AUX
ftr-425	73	13	taxed	tax	VERB
ftr-425	73	14	on	on	ADP
ftr-425	73	15	100	100	NUM
ftr-425	73	16	%	%	NOUN
ftr-425	73	17	or	or	CCONJ
ftr-425	73	18	more	more	ADJ
ftr-425	73	19	of	of	ADP
ftr-425	73	20	their	their	PRON
ftr-425	73	21	actual	actual	ADJ
ftr-425	73	22	recovery	recovery	NOUN
ftr-425	73	23	.	.	PUNCT
ftr-425	74	1	see	see	VERB
ftr-425	74	2	kenseth	kenseth	PROPN
ftr-425	74	3	v.	v.	ADP
ftr-425	74	4	comm'r	comm'r	PROPN
ftr-425	74	5	,	,	PUNCT
ftr-425	74	6	114	114	NUM
ftr-425	74	7	t.c	t.c	PROPN
ftr-425	74	8	.	.	PROPN
ftr-425	74	9	399	399	NUM
ftr-425	74	10	,	,	PUNCT
ftr-425	74	11	425	425	NUM
ftr-425	74	12	-	-	SYM
ftr-425	74	13	26	26	NUM
ftr-425	74	14	(	(	PUNCT
ftr-425	74	15	2000	2000	NUM
ftr-425	74	16	)	)	PUNCT
ftr-425	74	17	;	;	PUNCT
ftr-425	74	18	see	see	VERB
ftr-425	74	19	also	also	ADV
ftr-425	74	20	adam	adam	PROPN
ftr-425	74	21	liptak	liptak	PROPN
ftr-425	74	22	,	,	PUNCT
ftr-425	74	23	tax	tax	NOUN
ftr-425	74	24	bill	bill	NOUN
ftr-425	74	25	exceeds	exceed	VERB
ftr-425	74	26	award	award	PROPN
ftr-425	74	27	to	to	ADP
ftr-425	74	28	officer	officer	NOUN
ftr-425	74	29	in	in	ADP
ftr-425	74	30	sex	sex	NOUN
ftr-425	74	31	bias	bias	NOUN
ftr-425	74	32	suit	suit	NOUN
ftr-425	74	33	,	,	PUNCT
ftr-425	74	34	n.y	n.y	PROPN
ftr-425	74	35	.	.	PROPN
ftr-425	74	36	times	times	PROPN
ftr-425	74	37	,	,	PUNCT
ftr-425	74	38	aug	aug	PROPN
ftr-425	74	39	.	.	PROPN
ftr-425	74	40	11	11	NUM
ftr-425	74	41	,	,	PUNCT
ftr-425	74	42	2002	2002	NUM
ftr-425	74	43	,	,	PUNCT
ftr-425	74	44	§	§	PROPN
ftr-425	74	45	1	1	NUM
ftr-425	74	46	,	,	PUNCT
ftr-425	74	47	at	at	ADP
ftr-425	74	48	18	18	NUM
ftr-425	74	49	(	(	PUNCT
ftr-425	74	50	describing	describe	VERB
ftr-425	74	51	case	case	NOUN
ftr-425	74	52	of	of	ADP
ftr-425	74	53	discrimination	discrimination	NOUN
ftr-425	74	54	plaintiff	plaintiff	NOUN
ftr-425	74	55	,	,	PUNCT
ftr-425	74	56	who	who	PRON
ftr-425	74	57	despite	despite	SCONJ
ftr-425	74	58	obtaining	obtain	VERB
ftr-425	74	59	$	$	SYM
ftr-425	74	60	1,250,000	1,250,000	NUM
ftr-425	74	61	judgment	judgment	NOUN
ftr-425	74	62	,	,	PUNCT
ftr-425	74	63	ends	end	VERB
ftr-425	74	64	up	up	ADP
ftr-425	74	65	with	with	ADP
ftr-425	74	66	after	after	ADP
ftr-425	74	67	-	-	PUNCT
ftr-425	74	68	tax	tax	NOUN
ftr-425	74	69	loss	loss	NOUN
ftr-425	74	70	of	of	ADP
ftr-425	74	71	$	$	SYM
ftr-425	74	72	99,000	99,000	NUM
ftr-425	74	73	)	)	PUNCT
ftr-425	74	74	.	.	PUNCT
ftr-425	75	1	11	11	NUM
ftr-425	75	2	.	.	PUNCT
ftr-425	76	1	hantzis	hantzis	NOUN
ftr-425	76	2	v.	v.	ADP
ftr-425	76	3	comm'r	comm'r	NOUN
ftr-425	76	4	,	,	PUNCT
ftr-425	76	5	638	638	NUM
ftr-425	76	6	f.2d	f.2d	ADP
ftr-425	76	7	248	248	NUM
ftr-425	76	8	,	,	PUNCT
ftr-425	76	9	249	249	NUM
ftr-425	76	10	(	(	PUNCT
ftr-425	76	11	1st	1st	ADJ
ftr-425	76	12	cir	cir	NOUN
ftr-425	76	13	.	.	PUNCT
ftr-425	76	14	1981	1981	NUM
ftr-425	76	15	)	)	PUNCT
ftr-425	76	16	.	.	PUNCT
ftr-425	77	1	12	12	NUM
ftr-425	77	2	.	.	PUNCT
ftr-425	78	1	we	we	PRON
ftr-425	78	2	say	say	VERB
ftr-425	78	3	"	"	PUNCT
ftr-425	78	4	primarily	primarily	ADV
ftr-425	78	5	"	"	PUNCT
ftr-425	78	6	because	because	SCONJ
ftr-425	78	7	even	even	ADV
ftr-425	78	8	if	if	SCONJ
ftr-425	78	9	the	the	DET
ftr-425	78	10	amt	amt	PROPN
ftr-425	78	11	were	be	AUX
ftr-425	78	12	amended	amend	VERB
ftr-425	78	13	to	to	PART
ftr-425	78	14	allow	allow	VERB
ftr-425	78	15	the	the	DET
ftr-425	78	16	deduction	deduction	NOUN
ftr-425	78	17	in	in	ADP
ftr-425	78	18	its	its	PRON
ftr-425	78	19	entirety	entirety	NOUN
ftr-425	78	20	,	,	PUNCT
ftr-425	78	21	the	the	DET
ftr-425	78	22	deduction	deduction	NOUN
ftr-425	78	23	would	would	AUX
ftr-425	78	24	still	still	ADV
ftr-425	78	25	be	be	AUX
ftr-425	78	26	impaired	impair	VERB
ftr-425	78	27	under	under	ADP
ftr-425	78	28	the	the	DET
ftr-425	78	29	regular	regular	ADJ
ftr-425	78	30	tax	tax	NOUN
ftr-425	78	31	system	system	NOUN
ftr-425	78	32	pursuant	pursuant	ADJ
ftr-425	78	33	to	to	ADP
ftr-425	78	34	§	§	PROPN
ftr-425	78	35	§	§	PROPN
ftr-425	78	36	67	67	NUM
ftr-425	78	37	and	and	CCONJ
ftr-425	78	38	68	68	NUM
ftr-425	78	39	,	,	PUNCT
ftr-425	78	40	though	though	SCONJ
ftr-425	78	41	such	such	ADJ
ftr-425	78	42	impairment	impairment	NOUN
ftr-425	78	43	would	would	AUX
ftr-425	78	44	tend	tend	VERB
ftr-425	78	45	to	to	PART
ftr-425	78	46	be	be	AUX
ftr-425	78	47	relatively	relatively	ADV
ftr-425	78	48	minor	minor	ADJ
ftr-425	78	49	.	.	PUNCT
ftr-425	79	1	[	[	X
ftr-425	79	2	vol6:9	vol6:9	NOUN
ftr-425	79	3	litigation	litigation	NOUN
ftr-425	79	4	expenses	expense	NOUN
ftr-425	79	5	and	and	CCONJ
ftr-425	79	6	the	the	DET
ftr-425	79	7	aa4	aa4	NOUN
ftr-425	79	8	t	t	NOUN
ftr-425	79	9	expenditures	expenditure	NOUN
ftr-425	79	10	.	.	PUNCT
ftr-425	80	1	"'13	"'13	NOUN
ftr-425	80	2	of	of	ADP
ftr-425	80	3	course	course	NOUN
ftr-425	80	4	,	,	PUNCT
ftr-425	80	5	paula	paula	PROPN
ftr-425	80	6	's	's	PART
ftr-425	80	7	fee	fee	NOUN
ftr-425	80	8	deduction	deduction	NOUN
ftr-425	80	9	lacks	lack	VERB
ftr-425	80	10	all	all	DET
ftr-425	80	11	three	three	NUM
ftr-425	80	12	of	of	ADP
ftr-425	80	13	these	these	DET
ftr-425	80	14	characteristics	characteristic	NOUN
ftr-425	80	15	it	it	PRON
ftr-425	80	16	is	be	AUX
ftr-425	80	17	extremely	extremely	ADV
ftr-425	80	18	large	large	ADJ
ftr-425	80	19	,	,	PUNCT
ftr-425	80	20	has	have	VERB
ftr-425	80	21	a	a	DET
ftr-425	80	22	direct	direct	ADJ
ftr-425	80	23	relationship	relationship	NOUN
ftr-425	80	24	to	to	ADP
ftr-425	80	25	taxable	taxable	ADJ
ftr-425	80	26	income	income	NOUN
ftr-425	80	27	(	(	PUNCT
ftr-425	80	28	i.e.	i.e.	X
ftr-425	80	29	,	,	PUNCT
ftr-425	80	30	her	her	PRON
ftr-425	80	31	recovery	recovery	NOUN
ftr-425	80	32	)	)	PUNCT
ftr-425	80	33	,	,	PUNCT
ftr-425	80	34	and	and	CCONJ
ftr-425	80	35	has	have	VERB
ftr-425	80	36	no	no	DET
ftr-425	80	37	personal	personal	ADJ
ftr-425	80	38	consumption	consumption	NOUN
ftr-425	80	39	elements.4	elements.4	NOUN
ftr-425	80	40	therefore	therefore	ADV
ftr-425	80	41	,	,	PUNCT
ftr-425	80	42	paula	paula	PROPN
ftr-425	80	43	's	's	PART
ftr-425	80	44	deduction	deduction	NOUN
ftr-425	80	45	for	for	ADP
ftr-425	80	46	her	her	PRON
ftr-425	80	47	legal	legal	ADJ
ftr-425	80	48	fees	fee	NOUN
ftr-425	80	49	should	should	AUX
ftr-425	80	50	be	be	AUX
ftr-425	80	51	allowed	allow	VERB
ftr-425	80	52	in	in	ADP
ftr-425	80	53	full	full	ADJ
ftr-425	80	54	.	.	PUNCT
ftr-425	81	1	c.	c.	NOUN
ftr-425	81	2	which	which	DET
ftr-425	81	3	method	method	NOUN
ftr-425	81	4	applies	apply	VERB
ftr-425	81	5	?	?	PUNCT
ftr-425	82	1	1	1	X
ftr-425	82	2	.	.	X
ftr-425	82	3	the	the	DET
ftr-425	82	4	circuit	circuit	NOUN
ftr-425	82	5	court	court	NOUN
ftr-425	82	6	split	split	VERB
ftr-425	82	7	while	while	SCONJ
ftr-425	82	8	it	it	PRON
ftr-425	82	9	is	be	AUX
ftr-425	82	10	abundantly	abundantly	ADV
ftr-425	82	11	clear	clear	ADJ
ftr-425	82	12	that	that	SCONJ
ftr-425	82	13	,	,	PUNCT
ftr-425	82	14	from	from	ADP
ftr-425	82	15	a	a	DET
ftr-425	82	16	tax	tax	NOUN
ftr-425	82	17	policy	policy	NOUN
ftr-425	82	18	perspective	perspective	NOUN
ftr-425	82	19	,	,	PUNCT
ftr-425	82	20	only	only	ADV
ftr-425	82	21	the	the	DET
ftr-425	82	22	exclusion	exclusion	NOUN
ftr-425	82	23	method	method	NOUN
ftr-425	82	24	achieves	achieve	VERB
ftr-425	82	25	the	the	DET
ftr-425	82	26	correct	correct	ADJ
ftr-425	82	27	policy	policy	NOUN
ftr-425	82	28	result,5	result,5	NOUN
ftr-425	82	29	it	it	PRON
ftr-425	82	30	is	be	AUX
ftr-425	82	31	not	not	PART
ftr-425	82	32	so	so	ADV
ftr-425	82	33	clear	clear	ADJ
ftr-425	82	34	that	that	SCONJ
ftr-425	82	35	this	this	DET
ftr-425	82	36	result	result	NOUN
ftr-425	82	37	can	can	AUX
ftr-425	82	38	be	be	AUX
ftr-425	82	39	achieved	achieve	VERB
ftr-425	82	40	under	under	ADP
ftr-425	82	41	current	current	ADJ
ftr-425	82	42	law	law	NOUN
ftr-425	82	43	.	.	PUNCT
ftr-425	83	1	in	in	ADP
ftr-425	83	2	fact	fact	NOUN
ftr-425	83	3	,	,	PUNCT
ftr-425	83	4	there	there	PRON
ftr-425	83	5	has	have	AUX
ftr-425	83	6	been	be	AUX
ftr-425	83	7	a	a	DET
ftr-425	83	8	great	great	ADJ
ftr-425	83	9	deal	deal	NOUN
ftr-425	83	10	of	of	ADP
ftr-425	83	11	litigation	litigation	NOUN
ftr-425	83	12	regarding	regard	VERB
ftr-425	83	13	the	the	DET
ftr-425	83	14	issue	issue	NOUN
ftr-425	83	15	,	,	PUNCT
ftr-425	83	16	causing	cause	VERB
ftr-425	83	17	a	a	DET
ftr-425	83	18	pronounced	pronounce	VERB
ftr-425	83	19	federal	federal	ADJ
ftr-425	83	20	circuit	circuit	NOUN
ftr-425	83	21	split	split	NOUN
ftr-425	83	22	.	.	PUNCT
ftr-425	84	1	'6	'6	PUNCT
ftr-425	85	1	the	the	DET
ftr-425	85	2	first	first	ADJ
ftr-425	85	3	,	,	PUNCT
ftr-425	85	4	second	second	ADJ
ftr-425	85	5	,	,	PUNCT
ftr-425	85	6	third	third	ADJ
ftr-425	85	7	,	,	PUNCT
ftr-425	85	8	fourth	fourth	ADJ
ftr-425	85	9	,	,	PUNCT
ftr-425	85	10	seventh	seventh	ADJ
ftr-425	85	11	,	,	PUNCT
ftr-425	85	12	tenth	tenth	NOUN
ftr-425	85	13	,	,	PUNCT
ftr-425	85	14	and	and	CCONJ
ftr-425	85	15	federal	federal	ADJ
ftr-425	85	16	circuits	circuit	NOUN
ftr-425	85	17	have	have	AUX
ftr-425	85	18	determined	determine	VERB
ftr-425	85	19	that	that	SCONJ
ftr-425	85	20	the	the	DET
ftr-425	85	21	inclusion	inclusion	NOUN
ftr-425	85	22	and	and	CCONJ
ftr-425	85	23	deduction	deduction	NOUN
ftr-425	85	24	method	method	NOUN
ftr-425	85	25	is	be	AUX
ftr-425	85	26	required	require	VERB
ftr-425	85	27	even	even	ADV
ftr-425	85	28	though	though	SCONJ
ftr-425	85	29	it	it	PRON
ftr-425	85	30	yields	yield	VERB
ftr-425	85	31	the	the	DET
ftr-425	85	32	wrong	wrong	ADJ
ftr-425	85	33	policy	policy	NOUN
ftr-425	85	34	result,17	result,17	VERB
ftr-425	85	35	while	while	SCONJ
ftr-425	85	36	the	the	DET
ftr-425	85	37	fifth	fifth	ADJ
ftr-425	85	38	,	,	PUNCT
ftr-425	85	39	sixth	sixth	ADJ
ftr-425	85	40	,	,	PUNCT
ftr-425	85	41	and	and	CCONJ
ftr-425	85	42	eleventh	eleventh	ADJ
ftr-425	85	43	circuits	circuit	NOUN
ftr-425	85	44	have	have	AUX
ftr-425	85	45	concluded	conclude	VERB
ftr-425	85	46	that	that	SCONJ
ftr-425	85	47	the	the	DET
ftr-425	85	48	exclusion	exclusion	NOUN
ftr-425	85	49	method	method	NOUN
ftr-425	85	50	is	be	AUX
ftr-425	85	51	appropriate	appropriate	ADJ
ftr-425	85	52	.	.	PUNCT
ftr-425	86	1	"8	"8	NOUN
ftr-425	86	2	in	in	ADP
ftr-425	86	3	addition	addition	NOUN
ftr-425	86	4	,	,	PUNCT
ftr-425	86	5	the	the	DET
ftr-425	86	6	juris	juris	PROPN
ftr-425	86	7	13	13	NUM
ftr-425	86	8	.	.	PUNCT
ftr-425	87	1	staff	staff	NOUN
ftr-425	87	2	of	of	ADP
ftr-425	87	3	the	the	DET
ftr-425	87	4	joint	joint	ADJ
ftr-425	87	5	comm	comm	NOUN
ftr-425	87	6	.	.	PUNCT
ftr-425	88	1	on	on	ADP
ftr-425	88	2	tax'n	tax'n	NOUN
ftr-425	88	3	,	,	PUNCT
ftr-425	88	4	100th	100th	ADJ
ftr-425	88	5	cong	cong	NOUN
ftr-425	88	6	.	.	PUNCT
ftr-425	88	7	,	,	PUNCT
ftr-425	88	8	general	general	ADJ
ftr-425	88	9	explanation	explanation	NOUN
ftr-425	88	10	of	of	ADP
ftr-425	88	11	the	the	DET
ftr-425	88	12	tax	tax	NOUN
ftr-425	88	13	reform	reform	NOUN
ftr-425	88	14	act	act	NOUN
ftr-425	88	15	of	of	ADP
ftr-425	88	16	1986	1986	NUM
ftr-425	88	17	78	78	NUM
ftr-425	88	18	-	-	SYM
ftr-425	88	19	79	79	NUM
ftr-425	88	20	(	(	PUNCT
ftr-425	88	21	comm	comm	NOUN
ftr-425	88	22	.	.	PUNCT
ftr-425	89	1	print	print	NOUN
ftr-425	89	2	1987	1987	NUM
ftr-425	89	3	)	)	PUNCT
ftr-425	89	4	.	.	PUNCT
ftr-425	90	1	see	see	VERB
ftr-425	90	2	also	also	ADV
ftr-425	90	3	deborah	deborah	PROPN
ftr-425	90	4	a.	a.	NOUN
ftr-425	90	5	geier	geier	PROPN
ftr-425	90	6	,	,	PUNCT
ftr-425	90	7	some	some	DET
ftr-425	90	8	meandering	meander	VERB
ftr-425	90	9	thoughts	thought	NOUN
ftr-425	90	10	on	on	ADP
ftr-425	90	11	plaintiffs	plaintiff	NOUN
ftr-425	90	12	and	and	CCONJ
ftr-425	90	13	their	their	PRON
ftr-425	90	14	attorneys	attorney	NOUN
ftr-425	90	15	'	'	PART
ftr-425	90	16	fees	fee	NOUN
ftr-425	90	17	and	and	CCONJ
ftr-425	90	18	costs	cost	NOUN
ftr-425	90	19	,	,	PUNCT
ftr-425	90	20	88	88	NUM
ftr-425	90	21	tax	tax	NOUN
ftr-425	90	22	notes	note	NOUN
ftr-425	90	23	531	531	NUM
ftr-425	90	24	,	,	PUNCT
ftr-425	90	25	533	533	NUM
ftr-425	90	26	-	-	SYM
ftr-425	90	27	34	34	NUM
ftr-425	90	28	(	(	PUNCT
ftr-425	90	29	july	july	PROPN
ftr-425	90	30	24	24	NUM
ftr-425	90	31	,	,	PUNCT
ftr-425	90	32	2000	2000	NUM
ftr-425	90	33	)	)	PUNCT
ftr-425	90	34	.	.	PUNCT
ftr-425	91	1	14	14	NUM
ftr-425	91	2	.	.	PUNCT
ftr-425	92	1	see	see	VERB
ftr-425	92	2	geier	geier	NOUN
ftr-425	92	3	,	,	PUNCT
ftr-425	92	4	supra	supra	PROPN
ftr-425	92	5	note	note	NOUN
ftr-425	92	6	13	13	NUM
ftr-425	92	7	,	,	PUNCT
ftr-425	92	8	at	at	ADP
ftr-425	92	9	534	534	NUM
ftr-425	92	10	.	.	PUNCT
ftr-425	92	11	15	15	NUM
ftr-425	92	12	.	.	X
ftr-425	93	1	see	see	VERB
ftr-425	93	2	robert	robert	PROPN
ftr-425	93	3	j.	j.	PROPN
ftr-425	93	4	peroni	peroni	PROPN
ftr-425	93	5	,	,	PUNCT
ftr-425	93	6	reform	reform	NOUN
ftr-425	93	7	in	in	ADP
ftr-425	93	8	the	the	DET
ftr-425	93	9	use	use	NOUN
ftr-425	93	10	of	of	ADP
ftr-425	93	11	phaseouts	phaseout	NOUN
ftr-425	93	12	and	and	CCONJ
ftr-425	93	13	floors	floor	NOUN
ftr-425	93	14	in	in	ADP
ftr-425	93	15	the	the	DET
ftr-425	93	16	individual	individual	ADJ
ftr-425	93	17	tax	tax	NOUN
ftr-425	93	18	system	system	NOUN
ftr-425	93	19	,	,	PUNCT
ftr-425	93	20	91	91	NUM
ftr-425	93	21	tax	tax	NOUN
ftr-425	93	22	notes	note	NOUN
ftr-425	93	23	1415	1415	NUM
ftr-425	93	24	,	,	PUNCT
ftr-425	93	25	1423	1423	NUM
ftr-425	93	26	(	(	PUNCT
ftr-425	93	27	may	may	PROPN
ftr-425	93	28	28	28	NUM
ftr-425	93	29	,	,	PUNCT
ftr-425	93	30	2001	2001	NUM
ftr-425	93	31	)	)	PUNCT
ftr-425	93	32	(	(	PUNCT
ftr-425	93	33	stating	state	VERB
ftr-425	93	34	that	that	SCONJ
ftr-425	93	35	inclusion	inclusion	NOUN
ftr-425	93	36	and	and	CCONJ
ftr-425	93	37	deduction	deduction	NOUN
ftr-425	93	38	method	method	NOUN
ftr-425	93	39	provides	provide	VERB
ftr-425	93	40	"	"	PUNCT
ftr-425	93	41	an	an	DET
ftr-425	93	42	inappropriate	inappropriate	ADJ
ftr-425	93	43	result	result	NOUN
ftr-425	93	44	from	from	ADP
ftr-425	93	45	a	a	DET
ftr-425	93	46	tax	tax	NOUN
ftr-425	93	47	policy	policy	NOUN
ftr-425	93	48	point	point	NOUN
ftr-425	93	49	of	of	ADP
ftr-425	93	50	view	view	NOUN
ftr-425	93	51	"	"	PUNCT
ftr-425	93	52	)	)	PUNCT
ftr-425	93	53	;	;	PUNCT
ftr-425	93	54	sager	sager	PROPN
ftr-425	93	55	&	&	CCONJ
ftr-425	93	56	cohen	cohen	PROPN
ftr-425	93	57	,	,	PUNCT
ftr-425	93	58	supra	supra	PROPN
ftr-425	93	59	note	note	PROPN
ftr-425	93	60	7	7	NUM
ftr-425	93	61	,	,	PUNCT
ftr-425	93	62	at	at	ADP
ftr-425	93	63	1103	1103	NUM
ftr-425	93	64	(	(	PUNCT
ftr-425	93	65	stating	state	VERB
ftr-425	93	66	that	that	SCONJ
ftr-425	93	67	"	"	PUNCT
ftr-425	93	68	tax	tax	NOUN
ftr-425	93	69	policy	policy	NOUN
ftr-425	93	70	considerations	consideration	NOUN
ftr-425	93	71	should	should	AUX
ftr-425	93	72	favor	favor	VERB
ftr-425	93	73	permitting	permit	VERB
ftr-425	93	74	plaintiffs	plaintiff	NOUN
ftr-425	93	75	either	either	CCONJ
ftr-425	93	76	to	to	PART
ftr-425	93	77	deduct	deduct	VERB
ftr-425	93	78	fully	fully	ADV
ftr-425	93	79	or	or	CCONJ
ftr-425	93	80	to	to	PART
ftr-425	93	81	exclude	exclude	VERB
ftr-425	93	82	the	the	DET
ftr-425	93	83	recovery	recovery	NOUN
ftr-425	93	84	of	of	ADP
ftr-425	93	85	attorney	attorney	NOUN
ftr-425	93	86	's	's	PART
ftr-425	93	87	fees	fee	NOUN
ftr-425	93	88	"	"	PUNCT
ftr-425	93	89	)	)	PUNCT
ftr-425	93	90	;	;	PUNCT
ftr-425	93	91	james	james	PROPN
ftr-425	93	92	serven	serven	PROPN
ftr-425	93	93	,	,	PUNCT
ftr-425	93	94	oral	oral	ADJ
ftr-425	93	95	argument	argument	NOUN
ftr-425	93	96	in	in	ADP
ftr-425	93	97	hukkanen	hukkanen	PROPN
ftr-425	93	98	-	-	PUNCT
ftr-425	93	99	campbell	campbell	PROPN
ftr-425	93	100	:	:	PUNCT
ftr-425	94	1	taxpayer	taxpayer	PROPN
ftr-425	94	2	's	's	PART
ftr-425	94	3	last	last	ADJ
ftr-425	94	4	stand	stand	NOUN
ftr-425	94	5	?	?	PUNCT
ftr-425	94	6	,	,	PUNCT
ftr-425	94	7	93	93	NUM
ftr-425	94	8	tax	tax	NOUN
ftr-425	94	9	notes	note	NOUN
ftr-425	94	10	854	854	NUM
ftr-425	94	11	,	,	PUNCT
ftr-425	94	12	859	859	NUM
ftr-425	94	13	(	(	PUNCT
ftr-425	94	14	nov	nov	PROPN
ftr-425	94	15	.	.	PROPN
ftr-425	94	16	5	5	NUM
ftr-425	94	17	,	,	PUNCT
ftr-425	94	18	2001	2001	NUM
ftr-425	94	19	)	)	PUNCT
ftr-425	94	20	(	(	PUNCT
ftr-425	94	21	stating	state	VERB
ftr-425	94	22	that	that	SCONJ
ftr-425	94	23	"	"	PUNCT
ftr-425	94	24	[	[	X
ftr-425	94	25	t]here	t]here	NOUN
ftr-425	94	26	is	be	AUX
ftr-425	94	27	simply	simply	ADV
ftr-425	94	28	no	no	DET
ftr-425	94	29	public	public	ADJ
ftr-425	94	30	policy	policy	NOUN
ftr-425	94	31	or	or	CCONJ
ftr-425	94	32	conceptual	conceptual	ADJ
ftr-425	94	33	theory	theory	NOUN
ftr-425	94	34	by	by	ADP
ftr-425	94	35	which	which	PRON
ftr-425	94	36	the	the	DET
ftr-425	94	37	denial	denial	NOUN
ftr-425	94	38	of	of	ADP
ftr-425	94	39	a	a	DET
ftr-425	94	40	deduction	deduction	NOUN
ftr-425	94	41	under	under	ADP
ftr-425	94	42	the	the	DET
ftr-425	94	43	amt	amt	PROPN
ftr-425	94	44	for	for	ADP
ftr-425	94	45	..	..	PUNCT
ftr-425	94	46	.attorney	.attorney	NOUN
ftr-425	94	47	's	's	PART
ftr-425	94	48	fees	fee	NOUN
ftr-425	94	49	..	..	PUNCT
ftr-425	94	50	.can	.can	PRON
ftr-425	94	51	be	be	AUX
ftr-425	94	52	plausibly	plausibly	ADV
ftr-425	94	53	defended	defend	VERB
ftr-425	94	54	"	"	PUNCT
ftr-425	94	55	)	)	PUNCT
ftr-425	94	56	.	.	PUNCT
ftr-425	95	1	professors	professor	NOUN
ftr-425	95	2	sager	sager	PROPN
ftr-425	95	3	and	and	CCONJ
ftr-425	95	4	cohen	cohen	PROPN
ftr-425	95	5	also	also	ADV
ftr-425	95	6	argue	argue	VERB
ftr-425	95	7	that	that	SCONJ
ftr-425	95	8	the	the	DET
ftr-425	95	9	effect	effect	NOUN
ftr-425	95	10	of	of	ADP
ftr-425	95	11	the	the	DET
ftr-425	95	12	inclusion	inclusion	NOUN
ftr-425	95	13	and	and	CCONJ
ftr-425	95	14	deduction	deduction	NOUN
ftr-425	95	15	method	method	NOUN
ftr-425	95	16	"	"	PUNCT
ftr-425	95	17	undermines	undermine	VERB
ftr-425	95	18	the	the	DET
ftr-425	95	19	national	national	ADJ
ftr-425	95	20	policy	policy	NOUN
ftr-425	95	21	of	of	ADP
ftr-425	95	22	encouraging	encourage	VERB
ftr-425	95	23	the	the	DET
ftr-425	95	24	pursuit	pursuit	NOUN
ftr-425	95	25	of	of	ADP
ftr-425	95	26	meritorious	meritorious	ADJ
ftr-425	95	27	civil	civil	ADJ
ftr-425	95	28	rights	right	NOUN
ftr-425	95	29	claims	claim	NOUN
ftr-425	95	30	.	.	PUNCT
ftr-425	95	31	"	"	PUNCT
ftr-425	96	1	sager	sager	PROPN
ftr-425	96	2	&	&	CCONJ
ftr-425	96	3	cohen	cohen	PROPN
ftr-425	96	4	,	,	PUNCT
ftr-425	96	5	supra	supra	PROPN
ftr-425	96	6	note	note	PROPN
ftr-425	96	7	7	7	NUM
ftr-425	96	8	,	,	PUNCT
ftr-425	96	9	at	at	ADP
ftr-425	96	10	1078	1078	NUM
ftr-425	96	11	.	.	PUNCT
ftr-425	97	1	16	16	NUM
ftr-425	97	2	.	.	PUNCT
ftr-425	98	1	see	see	VERB
ftr-425	98	2	nat'l	nat'l	PROPN
ftr-425	98	3	taxpayer	taxpayer	NOUN
ftr-425	98	4	advocate	advocate	NOUN
ftr-425	98	5	,	,	PUNCT
ftr-425	98	6	2002	2002	NUM
ftr-425	98	7	ann	ann	PROPN
ftr-425	98	8	.	.	PUNCT
ftr-425	99	1	rep	rep	PROPN
ftr-425	99	2	.	.	PROPN
ftr-425	99	3	to	to	PART
ftr-425	99	4	cong	cong	VERB
ftr-425	99	5	.	.	PUNCT
ftr-425	100	1	at	at	ADP
ftr-425	100	2	161	161	NUM
ftr-425	100	3	-	-	SYM
ftr-425	100	4	166	166	NUM
ftr-425	100	5	(	(	PUNCT
ftr-425	100	6	describing	describe	VERB
ftr-425	100	7	litigation	litigation	NOUN
ftr-425	100	8	and	and	CCONJ
ftr-425	100	9	circuit	circuit	NOUN
ftr-425	100	10	split	split	VERB
ftr-425	100	11	on	on	ADP
ftr-425	100	12	the	the	DET
ftr-425	100	13	issue	issue	NOUN
ftr-425	100	14	)	)	PUNCT
ftr-425	100	15	.	.	PUNCT
ftr-425	101	1	17	17	NUM
ftr-425	101	2	.	.	PUNCT
ftr-425	102	1	alexander	alexander	PROPN
ftr-425	102	2	v.	v.	ADP
ftr-425	102	3	comm'r	comm'r	PROPN
ftr-425	102	4	,	,	PUNCT
ftr-425	102	5	72	72	NUM
ftr-425	102	6	f.3d	f.3d	NUM
ftr-425	102	7	938	938	NUM
ftr-425	102	8	(	(	PUNCT
ftr-425	102	9	1st	1st	ADJ
ftr-425	102	10	cir	cir	NOUN
ftr-425	102	11	.	.	PROPN
ftr-425	102	12	1995	1995	NUM
ftr-425	102	13	)	)	PUNCT
ftr-425	102	14	;	;	PUNCT
ftr-425	102	15	raymond	raymond	PROPN
ftr-425	102	16	v.	v.	PROPN
ftr-425	102	17	united	united	PROPN
ftr-425	102	18	states	states	PROPN
ftr-425	102	19	,	,	PUNCT
ftr-425	102	20	355	355	NUM
ftr-425	102	21	f.3d	f.3d	NUM
ftr-425	102	22	107	107	NUM
ftr-425	102	23	(	(	PUNCT
ftr-425	102	24	2d	2d	NUM
ftr-425	102	25	cir	cir	NOUN
ftr-425	102	26	.	.	PUNCT
ftr-425	102	27	2004	2004	NUM
ftr-425	102	28	)	)	PUNCT
ftr-425	102	29	;	;	PUNCT
ftr-425	102	30	o'brien	o'brien	PROPN
ftr-425	102	31	v.	v.	ADP
ftr-425	102	32	comm'r	comm'r	PROPN
ftr-425	102	33	,	,	PUNCT
ftr-425	102	34	319	319	NUM
ftr-425	102	35	f.2d	f.2d	ADP
ftr-425	102	36	532	532	NUM
ftr-425	102	37	(	(	PUNCT
ftr-425	102	38	3d	3d	PROPN
ftr-425	102	39	cir	cir	NOUN
ftr-425	102	40	.	.	PROPN
ftr-425	102	41	1963	1963	NUM
ftr-425	102	42	)	)	PUNCT
ftr-425	102	43	;	;	PUNCT
ftr-425	102	44	young	young	ADJ
ftr-425	102	45	v.	v.	ADP
ftr-425	102	46	comm'r	comm'r	PROPN
ftr-425	102	47	,	,	PUNCT
ftr-425	102	48	240	240	NUM
ftr-425	102	49	f.3d	f.3d	NUM
ftr-425	102	50	369	369	NUM
ftr-425	102	51	(	(	PUNCT
ftr-425	102	52	4th	4th	ADJ
ftr-425	102	53	cir	cir	NOUN
ftr-425	102	54	.	.	PUNCT
ftr-425	102	55	2001	2001	NUM
ftr-425	102	56	)	)	PUNCT
ftr-425	102	57	;	;	PUNCT
ftr-425	102	58	kenseth	kenseth	PROPN
ftr-425	102	59	v.	v.	ADP
ftr-425	102	60	comm'r	comm'r	PROPN
ftr-425	102	61	,	,	PUNCT
ftr-425	102	62	259	259	NUM
ftr-425	102	63	f.3d	f.3d	NUM
ftr-425	102	64	881	881	NUM
ftr-425	102	65	(	(	PUNCT
ftr-425	102	66	7th	7th	ADJ
ftr-425	102	67	cir	cir	NOUN
ftr-425	102	68	.	.	PUNCT
ftr-425	102	69	2001	2001	NUM
ftr-425	102	70	)	)	PUNCT
ftr-425	102	71	;	;	PUNCT
ftr-425	102	72	hukkanen	hukkanen	PROPN
ftr-425	102	73	-	-	PUNCT
ftr-425	102	74	campbell	campbell	PROPN
ftr-425	102	75	v.	v.	ADP
ftr-425	102	76	comm'r	comm'r	PROPN
ftr-425	102	77	,	,	PUNCT
ftr-425	102	78	274	274	NUM
ftr-425	102	79	f.3d	f.3d	NUM
ftr-425	102	80	1312	1312	NUM
ftr-425	102	81	(	(	PUNCT
ftr-425	102	82	10th	10th	ADJ
ftr-425	102	83	cir	cir	NOUN
ftr-425	102	84	.	.	PROPN
ftr-425	102	85	2001	2001	NUM
ftr-425	102	86	)	)	PUNCT
ftr-425	102	87	,	,	PUNCT
ftr-425	102	88	cert	cert	PROPN
ftr-425	102	89	.	.	PUNCT
ftr-425	102	90	denied	deny	VERB
ftr-425	102	91	,	,	PUNCT
ftr-425	102	92	535	535	NUM
ftr-425	102	93	u.s	u.s	PROPN
ftr-425	102	94	.	.	PROPN
ftr-425	102	95	1056	1056	NUM
ftr-425	102	96	(	(	PUNCT
ftr-425	102	97	2002	2002	NUM
ftr-425	102	98	)	)	PUNCT
ftr-425	102	99	;	;	PUNCT
ftr-425	102	100	baylin	baylin	PROPN
ftr-425	102	101	v.	v.	PROPN
ftr-425	102	102	united	united	PROPN
ftr-425	102	103	states	states	PROPN
ftr-425	102	104	,	,	PUNCT
ftr-425	102	105	43	43	NUM
ftr-425	102	106	f.3d	f.3d	NUM
ftr-425	102	107	1451	1451	NUM
ftr-425	102	108	(	(	PUNCT
ftr-425	102	109	fed	fed	PROPN
ftr-425	102	110	.	.	PUNCT
ftr-425	102	111	cir	cir	PROPN
ftr-425	102	112	.	.	PROPN
ftr-425	102	113	1995	1995	NUM
ftr-425	102	114	)	)	PUNCT
ftr-425	102	115	.	.	PUNCT
ftr-425	103	1	18	18	NUM
ftr-425	103	2	.	.	PUNCT
ftr-425	103	3	cotnam	cotnam	PROPN
ftr-425	103	4	v.	v.	ADP
ftr-425	103	5	comm'r	comm'r	NOUN
ftr-425	103	6	,	,	PUNCT
ftr-425	103	7	263	263	NUM
ftr-425	103	8	f.2d	f.2d	SYM
ftr-425	103	9	119	119	NUM
ftr-425	103	10	(	(	PUNCT
ftr-425	103	11	5th	5th	ADJ
ftr-425	103	12	cir	cir	NOUN
ftr-425	103	13	.	.	PUNCT
ftr-425	103	14	1959	1959	NUM
ftr-425	103	15	)	)	PUNCT
ftr-425	103	16	;	;	PUNCT
ftr-425	103	17	srivastava	srivastava	PROPN
ftr-425	103	18	v.	v.	ADP
ftr-425	103	19	comm'r	comm'r	PROPN
ftr-425	103	20	,	,	PUNCT
ftr-425	103	21	220	220	NUM
ftr-425	103	22	f.3d	f.3d	NUM
ftr-425	103	23	353	353	NUM
ftr-425	103	24	(	(	PUNCT
ftr-425	103	25	5th	5th	ADJ
ftr-425	103	26	cir	cir	NOUN
ftr-425	103	27	.	.	PROPN
ftr-425	103	28	2000	2000	NUM
ftr-425	103	29	)	)	PUNCT
ftr-425	103	30	;	;	PUNCT
ftr-425	103	31	estate	estate	NOUN
ftr-425	103	32	ofclarks	ofclark	NOUN
ftr-425	103	33	v.	v.	ADP
ftr-425	103	34	comm'r	comm'r	NOUN
ftr-425	103	35	,	,	PUNCT
ftr-425	103	36	202	202	NUM
ftr-425	103	37	f.3d	f.3d	NUM
ftr-425	103	38	854	854	NUM
ftr-425	103	39	(	(	PUNCT
ftr-425	103	40	6th	6th	ADJ
ftr-425	103	41	cir	cir	NOUN
ftr-425	103	42	.	.	PROPN
ftr-425	103	43	2000	2000	NUM
ftr-425	103	44	)	)	PUNCT
ftr-425	103	45	;	;	PUNCT
ftr-425	103	46	banks	bank	NOUN
ftr-425	103	47	v.	v.	ADP
ftr-425	103	48	comm'r	comm'r	PROPN
ftr-425	103	49	,	,	PUNCT
ftr-425	103	50	345	345	NUM
ftr-425	103	51	f.3d	f.3d	NUM
ftr-425	103	52	373	373	NUM
ftr-425	103	53	(	(	PUNCT
ftr-425	103	54	6th	6th	ADJ
ftr-425	103	55	cir	cir	NOUN
ftr-425	103	56	.	.	PROPN
ftr-425	103	57	2003	2003	NUM
ftr-425	103	58	)	)	PUNCT
ftr-425	103	59	,	,	PUNCT
ftr-425	103	60	cert	cert	NOUN
ftr-425	103	61	.	.	PUNCT
ftr-425	103	62	granted	grant	VERB
ftr-425	103	63	124	124	NUM
ftr-425	103	64	s.ct	s.ct	NOUN
ftr-425	103	65	.	.	PROPN
ftr-425	103	66	1712	1712	NUM
ftr-425	103	67	(	(	PUNCT
ftr-425	103	68	2004	2004	NUM
ftr-425	103	69	)	)	PUNCT
ftr-425	103	70	.	.	PUNCT
ftr-425	104	1	see	see	VERB
ftr-425	104	2	also	also	ADV
ftr-425	104	3	gregg	gregg	PROPN
ftr-425	104	4	d.	d.	PROPN
ftr-425	104	5	polsky	polsky	PROPN
ftr-425	104	6	and	and	CCONJ
ftr-425	104	7	stephen	stephen	PROPN
ftr-425	104	8	f.	f.	PROPN
ftr-425	104	9	befort	befort	PROPN
ftr-425	104	10	,	,	PUNCT
ftr-425	104	11	employment	employment	NOUN
ftr-425	104	12	discrimination	discrimination	NOUN
ftr-425	104	13	remedies	remedy	NOUN
ftr-425	104	14	2004	2004	NUM
ftr-425	104	15	]	]	PUNCT
ftr-425	104	16	florida	florida	PROPN
ftr-425	104	17	tax	tax	PROPN
ftr-425	104	18	review	review	NOUN
ftr-425	104	19	prudence	prudence	NOUN
ftr-425	104	20	from	from	ADP
ftr-425	104	21	the	the	DET
ftr-425	104	22	ninth	ninth	ADJ
ftr-425	104	23	circuit	circuit	NOUN
ftr-425	104	24	on	on	ADP
ftr-425	104	25	this	this	DET
ftr-425	104	26	issue	issue	NOUN
ftr-425	104	27	is	be	AUX
ftr-425	104	28	particularly	particularly	ADV
ftr-425	104	29	bizarre	bizarre	ADJ
ftr-425	104	30	.	.	PUNCT
ftr-425	105	1	different	different	ADJ
ftr-425	105	2	panels	panel	NOUN
ftr-425	105	3	in	in	ADP
ftr-425	105	4	this	this	DET
ftr-425	105	5	circuit	circuit	NOUN
ftr-425	105	6	have	have	AUX
ftr-425	105	7	reached	reach	VERB
ftr-425	105	8	opposing	oppose	VERB
ftr-425	105	9	conclusions	conclusion	NOUN
ftr-425	105	10	based	base	VERB
ftr-425	105	11	on	on	ADP
ftr-425	105	12	the	the	DET
ftr-425	105	13	applicable	applicable	ADJ
ftr-425	105	14	attorney	attorney	NOUN
ftr-425	105	15	's	's	PART
ftr-425	105	16	lien	lien	NOUN
ftr-425	105	17	statute	statute	NOUN
ftr-425	105	18	,	,	PUNCT
ftr-425	105	19	whereas	whereas	SCONJ
ftr-425	105	20	yet	yet	ADV
ftr-425	105	21	another	another	DET
ftr-425	105	22	panel	panel	NOUN
ftr-425	105	23	has	have	AUX
ftr-425	105	24	suggested	suggest	VERB
ftr-425	105	25	that	that	SCONJ
ftr-425	105	26	the	the	DET
ftr-425	105	27	particulars	particular	NOUN
ftr-425	105	28	of	of	ADP
ftr-425	105	29	state	state	NOUN
ftr-425	105	30	attorney	attorney	NOUN
ftr-425	105	31	lien	lien	NOUN
ftr-425	105	32	law	law	NOUN
ftr-425	105	33	are	be	AUX
ftr-425	105	34	irrelevant	irrelevant	ADJ
ftr-425	105	35	.	.	PUNCT
ftr-425	106	1	9	9	NUM
ftr-425	106	2	the	the	DET
ftr-425	106	3	issue	issue	NOUN
ftr-425	106	4	in	in	ADP
ftr-425	106	5	these	these	DET
ftr-425	106	6	cases	case	NOUN
ftr-425	106	7	has	have	AUX
ftr-425	106	8	been	be	AUX
ftr-425	106	9	the	the	DET
ftr-425	106	10	appropriate	appropriate	ADJ
ftr-425	106	11	characterization	characterization	NOUN
ftr-425	106	12	of	of	ADP
ftr-425	106	13	the	the	DET
ftr-425	106	14	contingent	contingent	NOUN
ftr-425	106	15	fee	fee	NOUN
ftr-425	106	16	agreement	agreement	NOUN
ftr-425	106	17	.	.	PUNCT
ftr-425	107	1	courts	court	NOUN
ftr-425	107	2	using	use	VERB
ftr-425	107	3	the	the	DET
ftr-425	107	4	exclusion	exclusion	NOUN
ftr-425	107	5	method	method	NOUN
ftr-425	107	6	determine	determine	VERB
ftr-425	107	7	that	that	SCONJ
ftr-425	107	8	the	the	DET
ftr-425	107	9	fee	fee	NOUN
ftr-425	107	10	agreement	agreement	NOUN
ftr-425	107	11	operates	operate	VERB
ftr-425	107	12	to	to	PART
ftr-425	107	13	transfer	transfer	VERB
ftr-425	107	14	a	a	DET
ftr-425	107	15	portion	portion	NOUN
ftr-425	107	16	of	of	ADP
ftr-425	107	17	the	the	DET
ftr-425	107	18	plaintiffs	plaintiff	NOUN
ftr-425	107	19	claim	claim	VERB
ftr-425	107	20	to	to	ADP
ftr-425	107	21	the	the	DET
ftr-425	107	22	attorney	attorney	NOUN
ftr-425	107	23	at	at	ADP
ftr-425	107	24	the	the	DET
ftr-425	107	25	time	time	NOUN
ftr-425	107	26	the	the	DET
ftr-425	107	27	fee	fee	NOUN
ftr-425	107	28	agreement	agreement	NOUN
ftr-425	107	29	is	be	AUX
ftr-425	107	30	executed.20	executed.20	PROPN
ftr-425	107	31	according	accord	VERB
ftr-425	107	32	to	to	ADP
ftr-425	107	33	this	this	DET
ftr-425	107	34	view	view	NOUN
ftr-425	107	35	,	,	PUNCT
ftr-425	107	36	when	when	SCONJ
ftr-425	107	37	the	the	DET
ftr-425	107	38	attorney	attorney	NOUN
ftr-425	107	39	is	be	AUX
ftr-425	107	40	paid	pay	VERB
ftr-425	107	41	,	,	PUNCT
ftr-425	107	42	the	the	DET
ftr-425	107	43	payment	payment	NOUN
ftr-425	107	44	is	be	AUX
ftr-425	107	45	attributable	attributable	ADJ
ftr-425	107	46	to	to	ADP
ftr-425	107	47	the	the	DET
ftr-425	107	48	attorney	attorney	NOUN
ftr-425	107	49	's	's	PART
ftr-425	107	50	preexisting	preexist	VERB
ftr-425	107	51	interest	interest	NOUN
ftr-425	107	52	in	in	ADP
ftr-425	107	53	the	the	DET
ftr-425	107	54	claim	claim	NOUN
ftr-425	107	55	.	.	PUNCT
ftr-425	108	1	the	the	DET
ftr-425	108	2	payment	payment	NOUN
ftr-425	108	3	therefore	therefore	ADV
ftr-425	108	4	is	be	AUX
ftr-425	108	5	not	not	PART
ftr-425	108	6	included	include	VERB
ftr-425	108	7	in	in	ADP
ftr-425	108	8	the	the	DET
ftr-425	108	9	plaintiff	plaintiff	NOUN
ftr-425	108	10	's	's	PART
ftr-425	108	11	gross	gross	ADJ
ftr-425	108	12	income.1	income.1	NOUN
ftr-425	108	13	on	on	ADP
ftr-425	108	14	the	the	DET
ftr-425	108	15	other	other	ADJ
ftr-425	108	16	hand	hand	NOUN
ftr-425	108	17	,	,	PUNCT
ftr-425	108	18	courts	court	NOUN
ftr-425	108	19	using	use	VERB
ftr-425	108	20	the	the	DET
ftr-425	108	21	inclusion	inclusion	NOUN
ftr-425	108	22	and	and	CCONJ
ftr-425	108	23	deduction	deduction	NOUN
ftr-425	108	24	method	method	NOUN
ftr-425	108	25	determine	determine	VERB
ftr-425	108	26	either	either	CCONJ
ftr-425	108	27	that	that	SCONJ
ftr-425	108	28	(	(	PUNCT
ftr-425	108	29	i	i	NOUN
ftr-425	108	30	)	)	PUNCT
ftr-425	108	31	the	the	DET
ftr-425	108	32	contingent	contingent	ADJ
ftr-425	108	33	fee	fee	NOUN
ftr-425	108	34	agreement	agreement	NOUN
ftr-425	108	35	effects	effect	NOUN
ftr-425	108	36	no	no	DET
ftr-425	108	37	such	such	ADJ
ftr-425	108	38	transfer	transfer	NOUN
ftr-425	108	39	of	of	ADP
ftr-425	108	40	a	a	DET
ftr-425	108	41	portion	portion	NOUN
ftr-425	108	42	of	of	ADP
ftr-425	108	43	the	the	DET
ftr-425	108	44	claim,22	claim,22	NOUN
ftr-425	108	45	or	or	CCONJ
ftr-425	108	46	(	(	PUNCT
ftr-425	108	47	ii	ii	NOUN
ftr-425	108	48	)	)	PUNCT
ftr-425	108	49	if	if	SCONJ
ftr-425	108	50	such	such	DET
ftr-425	108	51	a	a	DET
ftr-425	108	52	transfer	transfer	NOUN
ftr-425	108	53	is	be	AUX
ftr-425	108	54	deemed	deem	VERB
ftr-425	108	55	to	to	PART
ftr-425	108	56	occur	occur	VERB
ftr-425	108	57	,	,	PUNCT
ftr-425	108	58	the	the	DET
ftr-425	108	59	transfer	transfer	NOUN
ftr-425	108	60	nevertheless	nevertheless	ADV
ftr-425	108	61	is	be	AUX
ftr-425	108	62	ineffective	ineffective	ADJ
ftr-425	108	63	for	for	ADP
ftr-425	108	64	tax	tax	NOUN
ftr-425	108	65	purposes	purpose	NOUN
ftr-425	108	66	under	under	ADP
ftr-425	108	67	the	the	DET
ftr-425	108	68	assignment	assignment	NOUN
ftr-425	108	69	of	of	ADP
ftr-425	108	70	income	income	NOUN
ftr-425	108	71	doctrine.23	doctrine.23	PROPN
ftr-425	108	72	as	as	ADP
ftr-425	108	73	a	a	DET
ftr-425	108	74	result	result	NOUN
ftr-425	108	75	,	,	PUNCT
ftr-425	108	76	these	these	DET
ftr-425	108	77	courts	court	NOUN
ftr-425	108	78	hold	hold	VERB
ftr-425	108	79	that	that	SCONJ
ftr-425	108	80	the	the	DET
ftr-425	108	81	plaintiff	plaintiff	NOUN
ftr-425	108	82	must	must	AUX
ftr-425	108	83	include	include	VERB
ftr-425	108	84	the	the	DET
ftr-425	108	85	full	full	ADJ
ftr-425	108	86	amount	amount	NOUN
ftr-425	108	87	of	of	ADP
ftr-425	108	88	the	the	DET
ftr-425	108	89	recovery	recovery	NOUN
ftr-425	108	90	(	(	PUNCT
ftr-425	108	91	including	include	VERB
ftr-425	108	92	the	the	DET
ftr-425	108	93	attorney	attorney	NOUN
ftr-425	108	94	fee	fee	NOUN
ftr-425	108	95	portion	portion	NOUN
ftr-425	108	96	)	)	PUNCT
ftr-425	108	97	in	in	ADP
ftr-425	108	98	their	their	PRON
ftr-425	108	99	gross	gross	ADJ
ftr-425	108	100	income	income	NOUN
ftr-425	108	101	and	and	CCONJ
ftr-425	108	102	then	then	ADV
ftr-425	108	103	take	take	VERB
ftr-425	108	104	a	a	DET
ftr-425	108	105	deduction	deduction	NOUN
ftr-425	108	106	for	for	ADP
ftr-425	108	107	the	the	DET
ftr-425	108	108	attorney	attorney	NOUN
ftr-425	108	109	fee	fee	NOUN
ftr-425	108	110	portion.24	portion.24	NOUN
ftr-425	108	111	and	and	CCONJ
ftr-425	108	112	tax	tax	NOUN
ftr-425	108	113	gross	gross	ADJ
ftr-425	108	114	ups	up	NOUN
ftr-425	108	115	,	,	PUNCT
ftr-425	108	116	90	90	NUM
ftr-425	108	117	iowa	iowa	PROPN
ftr-425	108	118	l.	l.	PROPN
ftr-425	108	119	rev	rev	PROPN
ftr-425	108	120	.	.	PROPN
ftr-425	108	121	67	67	NUM
ftr-425	108	122	,	,	PUNCT
ftr-425	108	123	85	85	NUM
ftr-425	108	124	(	(	PUNCT
ftr-425	108	125	2004	2004	NUM
ftr-425	108	126	)	)	PUNCT
ftr-425	108	127	(	(	PUNCT
ftr-425	108	128	providing	provide	VERB
ftr-425	108	129	chart	chart	NOUN
ftr-425	108	130	demonstrating	demonstrate	VERB
ftr-425	108	131	circuit	circuit	NOUN
ftr-425	108	132	split	split	NOUN
ftr-425	108	133	)	)	PUNCT
ftr-425	108	134	.	.	PUNCT
ftr-425	109	1	19	19	NUM
ftr-425	109	2	.	.	X
ftr-425	109	3	compare	compare	PROPN
ftr-425	109	4	benci	benci	PROPN
ftr-425	109	5	-	-	PUNCT
ftr-425	109	6	woodward	woodward	PROPN
ftr-425	109	7	v.	v.	ADP
ftr-425	109	8	comm'r	comm'r	PROPN
ftr-425	109	9	,	,	PUNCT
ftr-425	109	10	219	219	NUM
ftr-425	109	11	f.3d	f.3d	NUM
ftr-425	109	12	941	941	NUM
ftr-425	109	13	(	(	PUNCT
ftr-425	109	14	9th	9th	ADJ
ftr-425	109	15	cir	cir	NOUN
ftr-425	109	16	.	.	PROPN
ftr-425	109	17	2000	2000	NUM
ftr-425	109	18	)	)	PUNCT
ftr-425	109	19	(	(	PUNCT
ftr-425	109	20	requiring	require	VERB
ftr-425	109	21	full	full	ADJ
ftr-425	109	22	inclusion	inclusion	NOUN
ftr-425	109	23	where	where	SCONJ
ftr-425	109	24	fee	fee	NOUN
ftr-425	109	25	agreement	agreement	NOUN
ftr-425	109	26	governed	govern	VERB
ftr-425	109	27	by	by	ADP
ftr-425	109	28	california	california	PROPN
ftr-425	109	29	law	law	PROPN
ftr-425	109	30	)	)	PUNCT
ftr-425	109	31	and	and	CCONJ
ftr-425	109	32	coady	coady	PROPN
ftr-425	109	33	v.	v.	ADP
ftr-425	109	34	comm'r	comm'r	PROPN
ftr-425	109	35	,	,	PUNCT
ftr-425	109	36	213	213	NUM
ftr-425	109	37	f.3d	f.3d	NUM
ftr-425	109	38	1187	1187	NUM
ftr-425	109	39	(	(	PUNCT
ftr-425	109	40	9th	9th	ADJ
ftr-425	109	41	cir	cir	NOUN
ftr-425	109	42	.	.	PROPN
ftr-425	109	43	2000	2000	NUM
ftr-425	109	44	)	)	PUNCT
ftr-425	109	45	,	,	PUNCT
ftr-425	109	46	cert	cert	PROPN
ftr-425	109	47	.	.	PUNCT
ftr-425	110	1	denied	deny	VERB
ftr-425	110	2	,	,	PUNCT
ftr-425	110	3	532	532	NUM
ftr-425	110	4	u.s	u.s	PROPN
ftr-425	110	5	.	.	PROPN
ftr-425	110	6	972	972	NUM
ftr-425	110	7	(	(	PUNCT
ftr-425	110	8	2001	2001	NUM
ftr-425	110	9	)	)	PUNCT
ftr-425	110	10	(	(	PUNCT
ftr-425	110	11	requiring	require	VERB
ftr-425	110	12	full	full	ADJ
ftr-425	110	13	inclusion	inclusion	NOUN
ftr-425	110	14	where	where	SCONJ
ftr-425	110	15	fee	fee	NOUN
ftr-425	110	16	agreement	agreement	NOUN
ftr-425	110	17	governed	govern	VERB
ftr-425	110	18	by	by	ADP
ftr-425	110	19	alaska	alaska	PROPN
ftr-425	110	20	law	law	PROPN
ftr-425	110	21	)	)	PUNCT
ftr-425	110	22	,	,	PUNCT
ftr-425	110	23	with	with	ADP
ftr-425	110	24	banaitis	banaitis	NOUN
ftr-425	110	25	v.	v.	ADP
ftr-425	110	26	comm'r	comm'r	NOUN
ftr-425	110	27	,	,	PUNCT
ftr-425	110	28	340	340	NUM
ftr-425	110	29	f.3d	f.3d	NUM
ftr-425	110	30	1074	1074	NUM
ftr-425	110	31	(	(	PUNCT
ftr-425	110	32	9th	9th	ADJ
ftr-425	110	33	cir	cir	NOUN
ftr-425	110	34	.	.	PROPN
ftr-425	110	35	2003	2003	NUM
ftr-425	110	36	)	)	PUNCT
ftr-425	110	37	,	,	PUNCT
ftr-425	110	38	cert	cert	NOUN
ftr-425	110	39	.	.	PUNCT
ftr-425	111	1	granted	grant	VERB
ftr-425	111	2	124	124	NUM
ftr-425	111	3	s.	s.	PROPN
ftr-425	111	4	ct	ct	PROPN
ftr-425	111	5	.	.	PROPN
ftr-425	112	1	1713	1713	NUM
ftr-425	112	2	(	(	PUNCT
ftr-425	112	3	2004	2004	NUM
ftr-425	112	4	)	)	PUNCT
ftr-425	112	5	(	(	PUNCT
ftr-425	112	6	allowing	allow	VERB
ftr-425	112	7	exclusion	exclusion	NOUN
ftr-425	112	8	where	where	SCONJ
ftr-425	112	9	fee	fee	NOUN
ftr-425	112	10	agreement	agreement	NOUN
ftr-425	112	11	governed	govern	VERB
ftr-425	112	12	by	by	ADP
ftr-425	112	13	oregon	oregon	PROPN
ftr-425	112	14	law	law	PROPN
ftr-425	112	15	)	)	PUNCT
ftr-425	112	16	.	.	PUNCT
ftr-425	113	1	in	in	ADP
ftr-425	113	2	the	the	DET
ftr-425	113	3	midst	midst	NOUN
ftr-425	113	4	of	of	ADP
ftr-425	113	5	these	these	DET
ftr-425	113	6	decisions	decision	NOUN
ftr-425	113	7	that	that	PRON
ftr-425	113	8	were	be	AUX
ftr-425	113	9	decided	decide	VERB
ftr-425	113	10	on	on	ADP
ftr-425	113	11	the	the	DET
ftr-425	113	12	basis	basis	NOUN
ftr-425	113	13	of	of	ADP
ftr-425	113	14	the	the	DET
ftr-425	113	15	applicable	applicable	ADJ
ftr-425	113	16	state	state	NOUN
ftr-425	113	17	attorney	attorney	NOUN
ftr-425	113	18	's	's	PART
ftr-425	113	19	lien	lien	NOUN
ftr-425	113	20	law	law	NOUN
ftr-425	113	21	,	,	PUNCT
ftr-425	113	22	the	the	DET
ftr-425	113	23	ninth	ninth	ADJ
ftr-425	113	24	circuit	circuit	NOUN
ftr-425	113	25	declared	declare	VERB
ftr-425	113	26	that	that	SCONJ
ftr-425	113	27	the	the	DET
ftr-425	113	28	particulars	particular	NOUN
ftr-425	113	29	of	of	ADP
ftr-425	113	30	state	state	NOUN
ftr-425	113	31	law	law	NOUN
ftr-425	113	32	were	be	AUX
ftr-425	113	33	not	not	PART
ftr-425	113	34	relevant	relevant	ADJ
ftr-425	113	35	in	in	ADP
ftr-425	113	36	determining	determine	VERB
ftr-425	113	37	the	the	DET
ftr-425	113	38	federal	federal	ADJ
ftr-425	113	39	tax	tax	NOUN
ftr-425	113	40	consequences	consequence	NOUN
ftr-425	113	41	of	of	ADP
ftr-425	113	42	the	the	DET
ftr-425	113	43	fee	fee	NOUN
ftr-425	113	44	payment	payment	NOUN
ftr-425	113	45	.	.	PUNCT
ftr-425	114	1	see	see	VERB
ftr-425	114	2	sinyard	sinyard	PROPN
ftr-425	114	3	v.	v.	ADP
ftr-425	114	4	comm'r	comm'r	PROPN
ftr-425	114	5	,	,	PUNCT
ftr-425	114	6	268	268	NUM
ftr-425	114	7	f.3d	f.3d	NUM
ftr-425	114	8	756	756	NUM
ftr-425	114	9	,	,	PUNCT
ftr-425	114	10	760	760	NUM
ftr-425	114	11	(	(	PUNCT
ftr-425	114	12	9th	9th	ADJ
ftr-425	114	13	cir	cir	NOUN
ftr-425	114	14	.	.	PROPN
ftr-425	114	15	2001	2001	NUM
ftr-425	114	16	)	)	PUNCT
ftr-425	114	17	,	,	PUNCT
ftr-425	114	18	cert	cert	PROPN
ftr-425	114	19	.	.	PUNCT
ftr-425	115	1	denied	deny	VERB
ftr-425	115	2	,	,	PUNCT
ftr-425	115	3	596	596	NUM
ftr-425	115	4	u.s	u.s	PROPN
ftr-425	115	5	.	.	PROPN
ftr-425	115	6	94	94	NUM
ftr-425	115	7	(	(	PUNCT
ftr-425	115	8	2002	2002	NUM
ftr-425	115	9	)	)	PUNCT
ftr-425	115	10	(	(	PUNCT
ftr-425	115	11	stating	state	VERB
ftr-425	115	12	"	"	PUNCT
ftr-425	115	13	we	we	PRON
ftr-425	115	14	do	do	AUX
ftr-425	115	15	not	not	PART
ftr-425	115	16	see	see	VERB
ftr-425	115	17	how	how	SCONJ
ftr-425	115	18	the	the	DET
ftr-425	115	19	existence	existence	NOUN
ftr-425	115	20	of	of	ADP
ftr-425	115	21	a	a	DET
ftr-425	115	22	lien	lien	NOUN
ftr-425	115	23	in	in	ADP
ftr-425	115	24	favor	favor	NOUN
ftr-425	115	25	of	of	ADP
ftr-425	115	26	the	the	DET
ftr-425	115	27	taxpayer	taxpayer	NOUN
ftr-425	115	28	's	's	PART
ftr-425	115	29	creditor	creditor	NOUN
ftr-425	115	30	makes	make	VERB
ftr-425	115	31	the	the	DET
ftr-425	115	32	satisfaction	satisfaction	NOUN
ftr-425	115	33	of	of	ADP
ftr-425	115	34	the	the	DET
ftr-425	115	35	debt	debt	NOUN
ftr-425	115	36	any	any	DET
ftr-425	115	37	less	less	ADJ
ftr-425	115	38	income	income	NOUN
ftr-425	115	39	to	to	ADP
ftr-425	115	40	the	the	DET
ftr-425	115	41	taxpayer	taxpayer	NOUN
ftr-425	115	42	whose	whose	DET
ftr-425	115	43	obligation	obligation	NOUN
ftr-425	115	44	is	be	AUX
ftr-425	115	45	satisfied	satisfied	ADJ
ftr-425	115	46	"	"	PUNCT
ftr-425	115	47	)	)	PUNCT
ftr-425	115	48	;	;	PUNCT
ftr-425	115	49	see	see	VERB
ftr-425	115	50	also	also	ADV
ftr-425	115	51	polsky	polsky	VERB
ftr-425	115	52	and	and	CCONJ
ftr-425	115	53	befort	befort	NOUN
ftr-425	115	54	,	,	PUNCT
ftr-425	115	55	supra	supra	PROPN
ftr-425	115	56	note	note	PROPN
ftr-425	115	57	18	18	NUM
ftr-425	115	58	,	,	PUNCT
ftr-425	115	59	at	at	ADP
ftr-425	115	60	86	86	NUM
ftr-425	115	61	(	(	PUNCT
ftr-425	115	62	describing	describe	VERB
ftr-425	115	63	split	split	NOUN
ftr-425	115	64	within	within	ADP
ftr-425	115	65	the	the	DET
ftr-425	115	66	ninth	ninth	ADJ
ftr-425	115	67	circuit	circuit	NOUN
ftr-425	115	68	)	)	PUNCT
ftr-425	115	69	.	.	PUNCT
ftr-425	116	1	20	20	NUM
ftr-425	116	2	.	.	X
ftr-425	117	1	see	see	VERB
ftr-425	117	2	,	,	PUNCT
ftr-425	117	3	e.g.	e.g.	ADV
ftr-425	117	4	,	,	PUNCT
ftr-425	117	5	cotnam	cotnam	NOUN
ftr-425	117	6	,	,	PUNCT
ftr-425	117	7	263	263	NUM
ftr-425	117	8	f.2d	f.2d	X
ftr-425	117	9	at	at	ADP
ftr-425	117	10	125	125	NUM
ftr-425	117	11	;	;	PUNCT
ftr-425	117	12	davis	davis	PROPN
ftr-425	117	13	v.	v.	ADP
ftr-425	117	14	comm'r	comm'r	PROPN
ftr-425	117	15	,	,	PUNCT
ftr-425	117	16	210	210	NUM
ftr-425	117	17	f.3d	f.3d	NUM
ftr-425	117	18	1346	1346	NUM
ftr-425	117	19	,	,	PUNCT
ftr-425	117	20	1347	1347	NUM
ftr-425	117	21	(	(	PUNCT
ftr-425	117	22	1	1	NUM
ftr-425	117	23	th	th	NUM
ftr-425	117	24	cir	cir	NOUN
ftr-425	117	25	.	.	PROPN
ftr-425	117	26	2000	2000	NUM
ftr-425	117	27	)	)	PUNCT
ftr-425	117	28	;	;	PUNCT
ftr-425	117	29	estate	estate	NOUN
ftr-425	117	30	of	of	ADP
ftr-425	117	31	clarks	clark	NOUN
ftr-425	117	32	,	,	PUNCT
ftr-425	117	33	202	202	NUM
ftr-425	117	34	f.3d	f.3d	NUM
ftr-425	117	35	at	at	ADP
ftr-425	117	36	856	856	NUM
ftr-425	117	37	;	;	PUNCT
ftr-425	117	38	srivastava	srivastava	PROPN
ftr-425	117	39	,	,	PUNCT
ftr-425	117	40	220	220	NUM
ftr-425	117	41	f.3d	f.3d	NUM
ftr-425	117	42	at	at	ADP
ftr-425	117	43	364	364	NUM
ftr-425	117	44	.	.	PUNCT
ftr-425	118	1	21	21	NUM
ftr-425	118	2	.	.	PUNCT
ftr-425	119	1	see	see	VERB
ftr-425	119	2	,	,	PUNCT
ftr-425	119	3	e.g.	e.g.	ADV
ftr-425	119	4	,	,	PUNCT
ftr-425	119	5	cotnam	cotnam	NOUN
ftr-425	119	6	,	,	PUNCT
ftr-425	119	7	263	263	NUM
ftr-425	119	8	f.2d	f.2d	X
ftr-425	119	9	at	at	ADP
ftr-425	119	10	125	125	NUM
ftr-425	119	11	;	;	PUNCT
ftr-425	119	12	srivastava	srivastava	PROPN
ftr-425	119	13	,	,	PUNCT
ftr-425	119	14	220	220	NUM
ftr-425	119	15	f.3d	f.3d	NUM
ftr-425	119	16	at	at	ADP
ftr-425	119	17	363	363	NUM
ftr-425	119	18	.	.	PUNCT
ftr-425	120	1	22	22	NUM
ftr-425	120	2	.	.	PUNCT
ftr-425	121	1	see	see	VERB
ftr-425	121	2	,	,	PUNCT
ftr-425	121	3	e.g.	e.g.	ADV
ftr-425	121	4	,	,	PUNCT
ftr-425	121	5	young	young	ADJ
ftr-425	121	6	,	,	PUNCT
ftr-425	121	7	240	240	NUM
ftr-425	121	8	f.3d	f.3d	NUM
ftr-425	121	9	at	at	ADP
ftr-425	121	10	376	376	NUM
ftr-425	121	11	-	-	SYM
ftr-425	121	12	77	77	NUM
ftr-425	121	13	.	.	PUNCT
ftr-425	122	1	23	23	NUM
ftr-425	122	2	.	.	PUNCT
ftr-425	123	1	see	see	VERB
ftr-425	123	2	,	,	PUNCT
ftr-425	123	3	e.g.	e.g.	ADV
ftr-425	123	4	,	,	PUNCT
ftr-425	123	5	hukkanen	hukkanen	PROPN
ftr-425	123	6	-	-	PUNCT
ftr-425	123	7	campbell	campbell	PROPN
ftr-425	123	8	,	,	PUNCT
ftr-425	123	9	274	274	NUM
ftr-425	123	10	f.3d	f.3d	NUM
ftr-425	123	11	at	at	ADP
ftr-425	123	12	1314	1314	NUM
ftr-425	123	13	;	;	PUNCT
ftr-425	123	14	sinyard	sinyard	NOUN
ftr-425	123	15	,	,	PUNCT
ftr-425	123	16	268	268	NUM
ftr-425	123	17	f.3d	f.3d	NUM
ftr-425	123	18	at	at	ADP
ftr-425	123	19	75859	75859	NUM
ftr-425	123	20	.	.	PUNCT
ftr-425	124	1	for	for	ADP
ftr-425	124	2	a	a	DET
ftr-425	124	3	full	full	ADJ
ftr-425	124	4	discussion	discussion	NOUN
ftr-425	124	5	of	of	ADP
ftr-425	124	6	the	the	DET
ftr-425	124	7	assignment	assignment	NOUN
ftr-425	124	8	of	of	ADP
ftr-425	124	9	income	income	NOUN
ftr-425	124	10	doctrine	doctrine	NOUN
ftr-425	124	11	in	in	ADP
ftr-425	124	12	the	the	DET
ftr-425	124	13	context	context	NOUN
ftr-425	124	14	of	of	ADP
ftr-425	124	15	contingent	contingent	ADJ
ftr-425	124	16	fee	fee	NOUN
ftr-425	124	17	arrangements	arrangement	NOUN
ftr-425	124	18	,	,	PUNCT
ftr-425	124	19	see	see	VERB
ftr-425	124	20	gregg	gregg	PROPN
ftr-425	124	21	d.	d.	PROPN
ftr-425	124	22	polsky	polsky	PROPN
ftr-425	124	23	,	,	PUNCT
ftr-425	124	24	a	a	DET
ftr-425	124	25	correct	correct	ADJ
ftr-425	124	26	analysis	analysis	NOUN
ftr-425	124	27	of	of	ADP
ftr-425	124	28	the	the	DET
ftr-425	124	29	tax	tax	NOUN
ftr-425	124	30	treatment	treatment	NOUN
ftr-425	124	31	of	of	ADP
ftr-425	124	32	contingent	contingent	NOUN
ftr-425	124	33	attorney	attorney	NOUN
ftr-425	124	34	's	's	PART
ftr-425	124	35	fee	fee	NOUN
ftr-425	124	36	arrangements	arrangement	NOUN
ftr-425	124	37	:	:	PUNCT
ftr-425	124	38	enough	enough	ADJ
ftr-425	124	39	with	with	ADP
ftr-425	124	40	the	the	DET
ftr-425	124	41	fruit	fruit	NOUN
ftr-425	124	42	and	and	CCONJ
ftr-425	124	43	the	the	DET
ftr-425	124	44	trees	tree	NOUN
ftr-425	124	45	,	,	PUNCT
ftr-425	124	46	37	37	NUM
ftr-425	124	47	ga	ga	PROPN
ftr-425	124	48	.	.	PROPN
ftr-425	124	49	l.	l.	PROPN
ftr-425	124	50	rev	rev	PROPN
ftr-425	124	51	.	.	PROPN
ftr-425	124	52	57	57	NUM
ftr-425	124	53	,	,	PUNCT
ftr-425	124	54	78	78	NUM
ftr-425	124	55	-	-	SYM
ftr-425	124	56	92	92	NUM
ftr-425	124	57	(	(	PUNCT
ftr-425	124	58	2002	2002	NUM
ftr-425	124	59	)	)	PUNCT
ftr-425	124	60	.	.	PUNCT
ftr-425	125	1	24	24	NUM
ftr-425	125	2	.	.	PUNCT
ftr-425	126	1	see	see	PROPN
ftr-425	126	2	kenseth	kenseth	PROPN
ftr-425	126	3	,	,	PUNCT
ftr-425	126	4	259	259	NUM
ftr-425	126	5	f.3d	f.3d	NUM
ftr-425	126	6	at	at	ADP
ftr-425	126	7	884	884	NUM
ftr-425	126	8	;	;	PUNCT
ftr-425	126	9	coady	coady	PROPN
ftr-425	126	10	,	,	PUNCT
ftr-425	126	11	213	213	NUM
ftr-425	126	12	f.3d	f.3d	NUM
ftr-425	126	13	at	at	ADP
ftr-425	126	14	1199	1199	NUM
ftr-425	126	15	;	;	PUNCT
ftr-425	126	16	young	young	ADJ
ftr-425	126	17	,	,	PUNCT
ftr-425	126	18	240	240	NUM
ftr-425	126	19	f.3d	f.3d	NUM
ftr-425	126	20	at	at	ADP
ftr-425	126	21	376	376	NUM
ftr-425	126	22	-	-	SYM
ftr-425	126	23	78	78	NUM
ftr-425	126	24	.	.	PUNCT
ftr-425	127	1	[	[	X
ftr-425	127	2	vol6.-9	vol6.-9	NOUN
ftr-425	127	3	litigation	litigation	NOUN
ftr-425	127	4	expenses	expense	NOUN
ftr-425	127	5	and	and	CCONJ
ftr-425	127	6	the	the	DET
ftr-425	127	7	amt	amt	PROPN
ftr-425	127	8	in	in	ADP
ftr-425	127	9	determining	determine	VERB
ftr-425	127	10	which	which	DET
ftr-425	127	11	method	method	NOUN
ftr-425	127	12	is	be	AUX
ftr-425	127	13	appropriate	appropriate	ADJ
ftr-425	127	14	,	,	PUNCT
ftr-425	127	15	some	some	DET
ftr-425	127	16	courts	court	NOUN
ftr-425	127	17	have	have	AUX
ftr-425	127	18	analyzed	analyze	VERB
ftr-425	127	19	state	state	NOUN
ftr-425	127	20	attorney	attorney	NOUN
ftr-425	127	21	lien	lien	NOUN
ftr-425	127	22	law	law	NOUN
ftr-425	127	23	to	to	PART
ftr-425	127	24	determine	determine	VERB
ftr-425	127	25	the	the	DET
ftr-425	127	26	strength	strength	NOUN
ftr-425	127	27	of	of	ADP
ftr-425	127	28	the	the	DET
ftr-425	127	29	attorney	attorney	NOUN
ftr-425	127	30	's	's	PART
ftr-425	127	31	rights	right	NOUN
ftr-425	127	32	and	and	CCONJ
ftr-425	127	33	powers	power	NOUN
ftr-425	127	34	with	with	ADP
ftr-425	127	35	respect	respect	NOUN
ftr-425	127	36	to	to	ADP
ftr-425	127	37	the	the	DET
ftr-425	127	38	attorney	attorney	NOUN
ftr-425	127	39	fee	fee	NOUN
ftr-425	127	40	portion	portion	NOUN
ftr-425	127	41	of	of	ADP
ftr-425	127	42	the	the	DET
ftr-425	127	43	plaintiff	plaintiff	NOUN
ftr-425	127	44	's	's	PART
ftr-425	127	45	claim	claim	NOUN
ftr-425	127	46	.	.	PUNCT
ftr-425	128	1	in	in	ADP
ftr-425	128	2	general	general	ADJ
ftr-425	128	3	,	,	PUNCT
ftr-425	128	4	these	these	DET
ftr-425	128	5	courts	court	NOUN
ftr-425	128	6	evaluate	evaluate	VERB
ftr-425	128	7	the	the	DET
ftr-425	128	8	attorney	attorney	NOUN
ftr-425	128	9	lien	lien	NOUN
ftr-425	128	10	law	law	NOUN
ftr-425	128	11	to	to	PART
ftr-425	128	12	determine	determine	VERB
ftr-425	128	13	to	to	ADP
ftr-425	128	14	what	what	DET
ftr-425	128	15	extent	extent	NOUN
ftr-425	128	16	it	it	PRON
ftr-425	128	17	grants	grant	VERB
ftr-425	128	18	the	the	DET
ftr-425	128	19	attorney	attorney	NOUN
ftr-425	128	20	a	a	DET
ftr-425	128	21	proprietary	proprietary	ADJ
ftr-425	128	22	interest	interest	NOUN
ftr-425	128	23	in	in	ADP
ftr-425	128	24	the	the	DET
ftr-425	128	25	plaintiff	plaintiff	NOUN
ftr-425	128	26	's	's	PART
ftr-425	128	27	cause	cause	NOUN
ftr-425	128	28	of	of	ADP
ftr-425	128	29	action.26	action.26	NOUN
ftr-425	128	30	for	for	ADP
ftr-425	128	31	example	example	NOUN
ftr-425	128	32	,	,	PUNCT
ftr-425	128	33	in	in	ADP
ftr-425	128	34	raymond	raymond	PROPN
ftr-425	128	35	v.	v.	PROPN
ftr-425	128	36	united	united	PROPN
ftr-425	128	37	states,27	states,27	PROPN
ftr-425	128	38	the	the	DET
ftr-425	128	39	second	second	ADJ
ftr-425	128	40	circuit	circuit	NOUN
ftr-425	128	41	analyzed	analyze	VERB
ftr-425	128	42	vermont	vermont	PROPN
ftr-425	128	43	's	's	PART
ftr-425	128	44	attorney	attorney	NOUN
ftr-425	128	45	lien	lien	NOUN
ftr-425	128	46	common	common	ADJ
ftr-425	128	47	law	law	NOUN
ftr-425	128	48	and	and	CCONJ
ftr-425	128	49	concluded	conclude	VERB
ftr-425	128	50	that	that	SCONJ
ftr-425	128	51	,	,	PUNCT
ftr-425	128	52	because	because	SCONJ
ftr-425	128	53	vermont	vermont	PROPN
ftr-425	128	54	law	law	NOUN
ftr-425	128	55	provided	provide	VERB
ftr-425	128	56	the	the	DET
ftr-425	128	57	attorney	attorney	NOUN
ftr-425	128	58	with	with	ADP
ftr-425	128	59	only	only	ADV
ftr-425	128	60	a	a	DET
ftr-425	128	61	mere	mere	ADJ
ftr-425	128	62	security	security	NOUN
ftr-425	128	63	interest	interest	NOUN
ftr-425	128	64	and	and	CCONJ
ftr-425	128	65	precluded	preclude	VERB
ftr-425	128	66	the	the	DET
ftr-425	128	67	attorney	attorney	NOUN
ftr-425	128	68	from	from	ADP
ftr-425	128	69	taking	take	VERB
ftr-425	128	70	a	a	DET
ftr-425	128	71	proprietary	proprietary	ADJ
ftr-425	128	72	interest	interest	NOUN
ftr-425	128	73	in	in	ADP
ftr-425	128	74	his	his	PRON
ftr-425	128	75	client	client	NOUN
ftr-425	128	76	's	's	PART
ftr-425	128	77	claim	claim	NOUN
ftr-425	128	78	,	,	PUNCT
ftr-425	128	79	no	no	DET
ftr-425	128	80	transfer	transfer	NOUN
ftr-425	128	81	of	of	ADP
ftr-425	128	82	any	any	DET
ftr-425	128	83	portion	portion	NOUN
ftr-425	128	84	of	of	ADP
ftr-425	128	85	the	the	DET
ftr-425	128	86	claim	claim	NOUN
ftr-425	128	87	occurred	occur	VERB
ftr-425	128	88	upon	upon	SCONJ
ftr-425	128	89	execution	execution	NOUN
ftr-425	128	90	of	of	ADP
ftr-425	128	91	the	the	DET
ftr-425	128	92	fee	fee	NOUN
ftr-425	128	93	agreement.2	agreement.2	NOUN
ftr-425	128	94	"	"	PUNCT
ftr-425	128	95	as	as	ADP
ftr-425	128	96	a	a	DET
ftr-425	128	97	result	result	NOUN
ftr-425	128	98	,	,	PUNCT
ftr-425	128	99	the	the	DET
ftr-425	128	100	second	second	ADJ
ftr-425	128	101	circuit	circuit	NOUN
ftr-425	128	102	determined	determine	VERB
ftr-425	128	103	that	that	SCONJ
ftr-425	128	104	the	the	DET
ftr-425	128	105	inclusion	inclusion	NOUN
ftr-425	128	106	and	and	CCONJ
ftr-425	128	107	deduction	deduction	NOUN
ftr-425	128	108	method	method	NOUN
ftr-425	128	109	was	be	AUX
ftr-425	128	110	the	the	DET
ftr-425	128	111	proper	proper	ADJ
ftr-425	128	112	one.29	one.29	NOUN
ftr-425	128	113	in	in	ADP
ftr-425	128	114	contrast	contrast	NOUN
ftr-425	128	115	,	,	PUNCT
ftr-425	128	116	in	in	ADP
ftr-425	128	117	cotnam	cotnam	NOUN
ftr-425	128	118	v.	v.	ADP
ftr-425	128	119	comm	comm	NOUN
ftr-425	128	120	'	'	NOUN
ftr-425	128	121	r,3	r,3	NOUN
ftr-425	128	122	°	°	ADP
ftr-425	128	123	the	the	DET
ftr-425	128	124	fifth	fifth	ADJ
ftr-425	128	125	circuit	circuit	NOUN
ftr-425	128	126	analyzed	analyze	VERB
ftr-425	128	127	alabama	alabama	PROPN
ftr-425	128	128	's	's	PART
ftr-425	128	129	attorney	attorney	NOUN
ftr-425	128	130	lien	lien	PROPN
ftr-425	128	131	statute	statute	NOUN
ftr-425	128	132	and	and	CCONJ
ftr-425	128	133	concluded	conclude	VERB
ftr-425	128	134	that	that	SCONJ
ftr-425	128	135	,	,	PUNCT
ftr-425	128	136	because	because	SCONJ
ftr-425	128	137	the	the	DET
ftr-425	128	138	statute	statute	NOUN
ftr-425	128	139	gave	give	VERB
ftr-425	128	140	attorneys	attorney	NOUN
ftr-425	128	141	"	"	PUNCT
ftr-425	128	142	the	the	DET
ftr-425	128	143	same	same	ADJ
ftr-425	128	144	rights	right	NOUN
ftr-425	128	145	as	as	ADP
ftr-425	128	146	their	their	PRON
ftr-425	128	147	clients	client	NOUN
ftr-425	128	148	"	"	PUNCT
ftr-425	128	149	with	with	ADP
ftr-425	128	150	respect	respect	NOUN
ftr-425	128	151	to	to	ADP
ftr-425	128	152	the	the	DET
ftr-425	128	153	claim	claim	NOUN
ftr-425	128	154	,	,	PUNCT
ftr-425	128	155	a	a	DET
ftr-425	128	156	transfer	transfer	NOUN
ftr-425	128	157	of	of	ADP
ftr-425	128	158	a	a	DET
ftr-425	128	159	portion	portion	NOUN
ftr-425	128	160	of	of	ADP
ftr-425	128	161	the	the	DET
ftr-425	128	162	claim	claim	NOUN
ftr-425	128	163	did	do	AUX
ftr-425	128	164	occur	occur	VERB
ftr-425	128	165	upon	upon	SCONJ
ftr-425	128	166	execution	execution	NOUN
ftr-425	128	167	of	of	ADP
ftr-425	128	168	the	the	DET
ftr-425	128	169	fee	fee	NOUN
ftr-425	128	170	agreement	agreement	NOUN
ftr-425	128	171	.	.	PUNCT
ftr-425	128	172	"	"	PUNCT
ftr-425	129	1	accordingly	accordingly	ADV
ftr-425	129	2	,	,	PUNCT
ftr-425	129	3	the	the	DET
ftr-425	129	4	fifth	fifth	ADJ
ftr-425	129	5	circuit	circuit	NOUN
ftr-425	129	6	determined	determine	VERB
ftr-425	129	7	that	that	SCONJ
ftr-425	129	8	the	the	DET
ftr-425	129	9	exclusion	exclusion	NOUN
ftr-425	129	10	method	method	NOUN
ftr-425	129	11	was	be	AUX
ftr-425	129	12	appropriate.32	appropriate.32	ADJ
ftr-425	129	13	other	other	ADJ
ftr-425	129	14	circuits	circuit	NOUN
ftr-425	129	15	have	have	AUX
ftr-425	129	16	rejected	reject	VERB
ftr-425	129	17	completely	completely	ADV
ftr-425	129	18	the	the	DET
ftr-425	129	19	notion	notion	NOUN
ftr-425	129	20	that	that	SCONJ
ftr-425	129	21	the	the	DET
ftr-425	129	22	nuances	nuance	NOUN
ftr-425	129	23	of	of	ADP
ftr-425	129	24	underlying	underlie	VERB
ftr-425	129	25	attorney	attorney	NOUN
ftr-425	129	26	lien	lien	NOUN
ftr-425	129	27	statutes	statute	NOUN
ftr-425	129	28	have	have	AUX
ftr-425	129	29	any	any	DET
ftr-425	129	30	relevance	relevance	NOUN
ftr-425	129	31	to	to	ADP
ftr-425	129	32	the	the	DET
ftr-425	129	33	issue	issue	NOUN
ftr-425	129	34	.	.	PUNCT
ftr-425	130	1	while	while	SCONJ
ftr-425	130	2	this	this	DET
ftr-425	130	3	group	group	NOUN
ftr-425	130	4	includes	include	VERB
ftr-425	130	5	circuits	circuit	NOUN
ftr-425	130	6	that	that	PRON
ftr-425	130	7	have	have	AUX
ftr-425	130	8	adopted	adopt	VERB
ftr-425	130	9	the	the	DET
ftr-425	130	10	inclusion	inclusion	NOUN
ftr-425	130	11	-	-	PUNCT
ftr-425	130	12	deduction	deduction	NOUN
ftr-425	130	13	method,33	method,33	NOUN
ftr-425	130	14	it	it	PRON
ftr-425	130	15	also	also	ADV
ftr-425	130	16	includes	include	VERB
ftr-425	130	17	circuits	circuit	NOUN
ftr-425	130	18	that	that	PRON
ftr-425	130	19	have	have	AUX
ftr-425	130	20	adopted	adopt	VERB
ftr-425	130	21	the	the	DET
ftr-425	130	22	exclusion	exclusion	NOUN
ftr-425	130	23	method.34	method.34	NOUN
ftr-425	130	24	for	for	ADP
ftr-425	130	25	instance	instance	NOUN
ftr-425	130	26	,	,	PUNCT
ftr-425	130	27	the	the	DET
ftr-425	130	28	fifth	fifth	ADJ
ftr-425	130	29	circuit	circuit	NOUN
ftr-425	130	30	in	in	ADP
ftr-425	130	31	srivastava	srivastava	PROPN
ftr-425	130	32	v.	v.	ADP
ftr-425	130	33	comm	comm	NOUN
ftr-425	130	34	'	'	PUNCT
ftr-425	130	35	r	r	NOUN
ftr-425	130	36	followed	follow	VERB
ftr-425	130	37	its	its	PRON
ftr-425	130	38	holding	holding	NOUN
ftr-425	130	39	in	in	ADP
ftr-425	130	40	cotnam	cotnam	NOUN
ftr-425	130	41	that	that	PRON
ftr-425	130	42	the	the	DET
ftr-425	130	43	contingent	contingent	NOUN
ftr-425	130	44	attorney	attorney	NOUN
ftr-425	130	45	's	's	PART
ftr-425	130	46	fee	fee	NOUN
ftr-425	130	47	was	be	AUX
ftr-425	130	48	not	not	PART
ftr-425	130	49	included	include	VERB
ftr-425	130	50	in	in	ADP
ftr-425	130	51	the	the	DET
ftr-425	130	52	plaintiff	plaintiff	NOUN
ftr-425	130	53	's	's	PART
ftr-425	130	54	gross	gross	ADJ
ftr-425	130	55	income	income	NOUN
ftr-425	130	56	,	,	PUNCT
ftr-425	130	57	refusing	refuse	VERB
ftr-425	130	58	to	to	PART
ftr-425	130	59	distinguish	distinguish	VERB
ftr-425	130	60	the	the	DET
ftr-425	130	61	case	case	NOUN
ftr-425	130	62	based	base	VERB
ftr-425	130	63	on	on	ADP
ftr-425	130	64	the	the	DET
ftr-425	130	65	fact	fact	NOUN
ftr-425	130	66	that	that	SCONJ
ftr-425	130	67	the	the	DET
ftr-425	130	68	relevant	relevant	ADJ
ftr-425	130	69	attorney	attorney	NOUN
ftr-425	130	70	's	's	PART
ftr-425	130	71	lien	lien	PROPN
ftr-425	130	72	statute	statute	NOUN
ftr-425	130	73	in	in	ADP
ftr-425	130	74	effect	effect	NOUN
ftr-425	130	75	in	in	ADP
ftr-425	130	76	texas	texas	PROPN
ftr-425	130	77	was	be	AUX
ftr-425	130	78	not	not	PART
ftr-425	130	79	quite	quite	ADV
ftr-425	130	80	as	as	ADV
ftr-425	130	81	strong	strong	ADJ
ftr-425	130	82	as	as	ADP
ftr-425	130	83	the	the	DET
ftr-425	130	84	alabama	alabama	PROPN
ftr-425	130	85	statute	statute	PROPN
ftr-425	130	86	at	at	ADP
ftr-425	130	87	issue	issue	NOUN
ftr-425	130	88	in	in	ADP
ftr-425	130	89	cotnam.35	cotnam.35	PROPN
ftr-425	130	90	instead	instead	ADV
ftr-425	130	91	,	,	PUNCT
ftr-425	130	92	the	the	DET
ftr-425	130	93	fifth	fifth	ADJ
ftr-425	130	94	circuit	circuit	NOUN
ftr-425	130	95	agreed	agree	VERB
ftr-425	130	96	with	with	ADP
ftr-425	130	97	the	the	DET
ftr-425	130	98	tax	tax	NOUN
ftr-425	130	99	court	court	NOUN
ftr-425	130	100	that	that	SCONJ
ftr-425	130	101	"	"	PUNCT
ftr-425	130	102	the	the	DET
ftr-425	130	103	25	25	NUM
ftr-425	130	104	.	.	PUNCT
ftr-425	131	1	see	see	VERB
ftr-425	131	2	,	,	PUNCT
ftr-425	131	3	e.g.	e.g.	ADV
ftr-425	131	4	,	,	PUNCT
ftr-425	131	5	kenseth	kenseth	PROPN
ftr-425	131	6	,	,	PUNCT
ftr-425	131	7	259	259	NUM
ftr-425	131	8	f.3d	f.3d	NUM
ftr-425	131	9	at	at	ADP
ftr-425	131	10	883	883	NUM
ftr-425	131	11	-	-	SYM
ftr-425	131	12	84	84	NUM
ftr-425	131	13	;	;	PUNCT
ftr-425	131	14	baylin	baylin	PROPN
ftr-425	131	15	,	,	PUNCT
ftr-425	131	16	43	43	NUM
ftr-425	131	17	f.3d	f.3d	NUM
ftr-425	131	18	at	at	ADP
ftr-425	131	19	1455	1455	NUM
ftr-425	131	20	;	;	PUNCT
ftr-425	131	21	raymond	raymond	PROPN
ftr-425	131	22	,	,	PUNCT
ftr-425	131	23	355	355	NUM
ftr-425	131	24	f.3d	f.3d	NUM
ftr-425	131	25	at	at	ADP
ftr-425	131	26	117	117	NUM
ftr-425	131	27	;	;	PUNCT
ftr-425	131	28	banaitis	banaitis	NOUN
ftr-425	131	29	,	,	PUNCT
ftr-425	131	30	340	340	NUM
ftr-425	131	31	f.3d	f.3d	NUM
ftr-425	131	32	at	at	ADP
ftr-425	131	33	1082	1082	NUM
ftr-425	131	34	-	-	SYM
ftr-425	131	35	83	83	NUM
ftr-425	131	36	.	.	PUNCT
ftr-425	131	37	26	26	NUM
ftr-425	131	38	.	.	PUNCT
ftr-425	132	1	for	for	ADP
ftr-425	132	2	a	a	DET
ftr-425	132	3	full	full	ADJ
ftr-425	132	4	discussion	discussion	NOUN
ftr-425	132	5	of	of	ADP
ftr-425	132	6	the	the	DET
ftr-425	132	7	attorney	attorney	NOUN
ftr-425	132	8	lien	lien	NOUN
ftr-425	132	9	issue	issue	NOUN
ftr-425	132	10	,	,	PUNCT
ftr-425	132	11	see	see	VERB
ftr-425	132	12	generally	generally	ADV
ftr-425	132	13	thad	thad	VERB
ftr-425	132	14	davis	davis	PROPN
ftr-425	132	15	,	,	PUNCT
ftr-425	132	16	cotnam	cotnam	NOUN
ftr-425	132	17	v.	v.	ADP
ftr-425	132	18	comm'r	comm'r	NOUN
ftr-425	132	19	and	and	CCONJ
ftr-425	132	20	the	the	DET
ftr-425	132	21	income	income	NOUN
ftr-425	132	22	tax	tax	NOUN
ftr-425	132	23	treatment	treatment	NOUN
ftr-425	132	24	of	of	ADP
ftr-425	132	25	contingency	contingency	NOUN
ftr-425	132	26	-	-	PUNCT
ftr-425	132	27	based	base	VERB
ftr-425	132	28	attorneys	attorney	NOUN
ftr-425	132	29	'	'	PART
ftr-425	132	30	fees	fee	NOUN
ftr-425	132	31	:	:	PUNCT
ftr-425	132	32	the	the	DET
ftr-425	132	33	alabama	alabama	PROPN
ftr-425	132	34	attorney	attorney	NOUN
ftr-425	132	35	's	's	PART
ftr-425	132	36	charging	charge	VERB
ftr-425	132	37	lien	lien	NOUN
ftr-425	132	38	meets	meet	VERB
ftr-425	132	39	lucas	lucas	PROPN
ftr-425	132	40	v.	v.	PROPN
ftr-425	132	41	earl	earl	PROPN
ftr-425	132	42	head	head	PROPN
ftr-425	132	43	-	-	PUNCT
ftr-425	132	44	on	on	ADP
ftr-425	132	45	,	,	PUNCT
ftr-425	132	46	51	51	NUM
ftr-425	132	47	ala	ala	NOUN
ftr-425	132	48	.	.	PUNCT
ftr-425	133	1	l.	l.	PROPN
ftr-425	133	2	rev	rev	PROPN
ftr-425	133	3	.	.	PROPN
ftr-425	133	4	1683	1683	NUM
ftr-425	133	5	(	(	PUNCT
ftr-425	133	6	2000	2000	NUM
ftr-425	133	7	)	)	PUNCT
ftr-425	133	8	.	.	PUNCT
ftr-425	134	1	27	27	NUM
ftr-425	134	2	.	.	X
ftr-425	134	3	355	355	NUM
ftr-425	134	4	f.3d	f.3d	NUM
ftr-425	134	5	107	107	NUM
ftr-425	134	6	(	(	PUNCT
ftr-425	134	7	2d	2d	NUM
ftr-425	134	8	cir	cir	NOUN
ftr-425	134	9	.	.	PUNCT
ftr-425	134	10	2004	2004	NUM
ftr-425	134	11	)	)	PUNCT
ftr-425	134	12	.	.	PUNCT
ftr-425	135	1	28	28	NUM
ftr-425	135	2	.	.	PUNCT
ftr-425	136	1	i	i	PRON
ftr-425	136	2	d.	d.	PROPN
ftr-425	136	3	at	at	ADP
ftr-425	136	4	117	117	NUM
ftr-425	136	5	.	.	PUNCT
ftr-425	136	6	29	29	NUM
ftr-425	136	7	.	.	PUNCT
ftr-425	137	1	i	i	PRON
ftr-425	137	2	d.	d.	PROPN
ftr-425	137	3	30	30	NUM
ftr-425	137	4	.	.	PUNCT
ftr-425	137	5	263	263	NUM
ftr-425	137	6	f.2d	f.2d	SYM
ftr-425	137	7	119	119	NUM
ftr-425	137	8	(	(	PUNCT
ftr-425	137	9	5th	5th	ADJ
ftr-425	137	10	cir	cir	NOUN
ftr-425	137	11	.	.	PUNCT
ftr-425	137	12	1959	1959	NUM
ftr-425	137	13	)	)	PUNCT
ftr-425	137	14	.	.	PUNCT
ftr-425	138	1	31	31	NUM
ftr-425	138	2	.	.	PUNCT
ftr-425	139	1	i	i	PRON
ftr-425	139	2	d.	d.	PROPN
ftr-425	139	3	at	at	ADP
ftr-425	139	4	125	125	NUM
ftr-425	139	5	.	.	PUNCT
ftr-425	140	1	32	32	NUM
ftr-425	140	2	.	.	PUNCT
ftr-425	141	1	i	i	PRON
ftr-425	141	2	d.	d.	PROPN
ftr-425	141	3	at	at	ADP
ftr-425	141	4	126	126	NUM
ftr-425	141	5	.	.	PUNCT
ftr-425	142	1	33	33	NUM
ftr-425	142	2	.	.	PUNCT
ftr-425	143	1	see	see	VERB
ftr-425	143	2	alexander	alexander	PROPN
ftr-425	143	3	,	,	PUNCT
ftr-425	143	4	72	72	NUM
ftr-425	143	5	f.3d	f.3d	NUM
ftr-425	143	6	at	at	ADP
ftr-425	143	7	942	942	NUM
ftr-425	143	8	-	-	SYM
ftr-425	143	9	43	43	NUM
ftr-425	143	10	;	;	PUNCT
ftr-425	143	11	o'brien	o'brien	PROPN
ftr-425	143	12	v.	v.	ADP
ftr-425	143	13	comm'r	comm'r	PROPN
ftr-425	143	14	,	,	PUNCT
ftr-425	143	15	38	38	NUM
ftr-425	143	16	t.c	t.c	PROPN
ftr-425	143	17	.	.	PROPN
ftr-425	143	18	707	707	NUM
ftr-425	143	19	,	,	PUNCT
ftr-425	143	20	712	712	NUM
ftr-425	143	21	;	;	PUNCT
ftr-425	143	22	young	young	ADJ
ftr-425	143	23	,	,	PUNCT
ftr-425	143	24	240	240	NUM
ftr-425	143	25	f.3d	f.3d	NUM
ftr-425	143	26	at	at	ADP
ftr-425	143	27	372	372	NUM
ftr-425	143	28	;	;	PUNCT
ftr-425	143	29	hukkanen	hukkanen	PROPN
ftr-425	143	30	-	-	PUNCT
ftr-425	143	31	campbell	campbell	PROPN
ftr-425	143	32	,	,	PUNCT
ftr-425	143	33	274	274	NUM
ftr-425	143	34	f.3d	f.3d	NUM
ftr-425	143	35	at	at	ADP
ftr-425	143	36	1314	1314	NUM
ftr-425	143	37	.	.	PUNCT
ftr-425	144	1	34	34	NUM
ftr-425	144	2	.	.	PUNCT
ftr-425	145	1	srivastava	srivastava	PROPN
ftr-425	145	2	,	,	PUNCT
ftr-425	145	3	220	220	NUM
ftr-425	145	4	f.3d	f.3d	NUM
ftr-425	145	5	at	at	ADP
ftr-425	145	6	355	355	NUM
ftr-425	145	7	;	;	PUNCT
ftr-425	145	8	banks	bank	NOUN
ftr-425	145	9	,	,	PUNCT
ftr-425	145	10	345	345	NUM
ftr-425	145	11	f.3d	f.3d	NUM
ftr-425	145	12	at	at	ADP
ftr-425	145	13	386	386	NUM
ftr-425	145	14	.	.	PUNCT
ftr-425	145	15	35	35	NUM
ftr-425	145	16	.	.	PUNCT
ftr-425	146	1	srivastava	srivastava	PROPN
ftr-425	146	2	,	,	PUNCT
ftr-425	146	3	220	220	NUM
ftr-425	146	4	f.3d	f.3d	NUM
ftr-425	146	5	at	at	ADP
ftr-425	146	6	363	363	NUM
ftr-425	146	7	-	-	SYM
ftr-425	146	8	64	64	NUM
ftr-425	146	9	.	.	PUNCT
ftr-425	147	1	2004	2004	NUM
ftr-425	147	2	]	]	PUNCT
ftr-425	147	3	florida	florida	PROPN
ftr-425	147	4	tax	tax	PROPN
ftr-425	147	5	review	review	NOUN
ftr-425	147	6	answer	answer	NOUN
ftr-425	147	7	does	do	AUX
ftr-425	147	8	not	not	PART
ftr-425	147	9	depend	depend	VERB
ftr-425	147	10	on	on	ADP
ftr-425	147	11	the	the	DET
ftr-425	147	12	intricacies	intricacy	NOUN
ftr-425	147	13	of	of	ADP
ftr-425	147	14	an	an	DET
ftr-425	147	15	attorney	attorney	NOUN
ftr-425	147	16	's	's	PART
ftr-425	147	17	bundle	bundle	NOUN
ftr-425	147	18	of	of	ADP
ftr-425	147	19	rights	right	NOUN
ftr-425	147	20	against	against	ADP
ftr-425	147	21	the	the	DET
ftr-425	147	22	opposing	oppose	VERB
ftr-425	147	23	party	party	NOUN
ftr-425	147	24	under	under	ADP
ftr-425	147	25	the	the	DET
ftr-425	147	26	law	law	NOUN
ftr-425	147	27	of	of	ADP
ftr-425	147	28	the	the	DET
ftr-425	147	29	governing	govern	VERB
ftr-425	147	30	state.3	state.3	PROPN
ftr-425	147	31	6	6	NUM
ftr-425	147	32	2	2	NUM
ftr-425	147	33	.	.	PUNCT
ftr-425	147	34	critical	critical	ADJ
ftr-425	147	35	analysis	analysis	NOUN
ftr-425	147	36	of	of	ADP
ftr-425	147	37	the	the	DET
ftr-425	147	38	circuit	circuit	NOUN
ftr-425	147	39	court	court	NOUN
ftr-425	147	40	decisions	decision	NOUN
ftr-425	147	41	a.	a.	NOUN
ftr-425	147	42	critique	critique	NOUN
ftr-425	147	43	of	of	ADP
ftr-425	147	44	the	the	DET
ftr-425	147	45	minority	minority	NOUN
ftr-425	147	46	view	view	VERB
ftr-425	147	47	the	the	DET
ftr-425	147	48	minority	minority	NOUN
ftr-425	147	49	view	view	NOUN
ftr-425	147	50	,	,	PUNCT
ftr-425	147	51	which	which	PRON
ftr-425	147	52	follows	follow	VERB
ftr-425	147	53	the	the	DET
ftr-425	147	54	exclusion	exclusion	NOUN
ftr-425	147	55	method	method	NOUN
ftr-425	147	56	based	base	VERB
ftr-425	147	57	on	on	ADP
ftr-425	147	58	the	the	DET
ftr-425	147	59	characterization	characterization	NOUN
ftr-425	147	60	of	of	ADP
ftr-425	147	61	the	the	DET
ftr-425	147	62	contingent	contingent	NOUN
ftr-425	147	63	fee	fee	NOUN
ftr-425	147	64	agreement	agreement	NOUN
ftr-425	147	65	as	as	ADP
ftr-425	147	66	resulting	result	VERB
ftr-425	147	67	in	in	ADP
ftr-425	147	68	an	an	DET
ftr-425	147	69	immediate	immediate	ADJ
ftr-425	147	70	transfer	transfer	NOUN
ftr-425	147	71	of	of	ADP
ftr-425	147	72	a	a	DET
ftr-425	147	73	portion	portion	NOUN
ftr-425	147	74	of	of	ADP
ftr-425	147	75	the	the	DET
ftr-425	147	76	plaintiff	plaintiff	NOUN
ftr-425	147	77	's	's	PART
ftr-425	147	78	claim	claim	NOUN
ftr-425	147	79	,	,	PUNCT
ftr-425	147	80	can	can	AUX
ftr-425	147	81	be	be	AUX
ftr-425	147	82	criticized	criticize	VERB
ftr-425	147	83	on	on	ADP
ftr-425	147	84	two	two	NUM
ftr-425	147	85	grounds	ground	NOUN
ftr-425	147	86	.	.	PUNCT
ftr-425	148	1	first	first	ADV
ftr-425	148	2	,	,	PUNCT
ftr-425	148	3	it	it	PRON
ftr-425	148	4	is	be	AUX
ftr-425	148	5	questionable	questionable	ADJ
ftr-425	148	6	whether	whether	SCONJ
ftr-425	148	7	a	a	DET
ftr-425	148	8	contingent	contingent	ADJ
ftr-425	148	9	fee	fee	NOUN
ftr-425	148	10	agreement	agreement	NOUN
ftr-425	148	11	should	should	AUX
ftr-425	148	12	be	be	AUX
ftr-425	148	13	considered	consider	VERB
ftr-425	148	14	to	to	PART
ftr-425	148	15	result	result	VERB
ftr-425	148	16	in	in	ADP
ftr-425	148	17	an	an	DET
ftr-425	148	18	immediate	immediate	ADJ
ftr-425	148	19	transfer	transfer	NOUN
ftr-425	148	20	of	of	ADP
ftr-425	148	21	a	a	DET
ftr-425	148	22	portion	portion	NOUN
ftr-425	148	23	of	of	ADP
ftr-425	148	24	the	the	DET
ftr-425	148	25	plaintiff	plaintiff	NOUN
ftr-425	148	26	s	s	PART
ftr-425	148	27	claim	claim	NOUN
ftr-425	148	28	for	for	ADP
ftr-425	148	29	tax	tax	NOUN
ftr-425	148	30	purposes	purpose	NOUN
ftr-425	148	31	.	.	PUNCT
ftr-425	149	1	second	second	ADJ
ftr-425	149	2	,	,	PUNCT
ftr-425	149	3	even	even	ADV
ftr-425	149	4	assuming	assume	VERB
ftr-425	149	5	such	such	DET
ftr-425	149	6	a	a	DET
ftr-425	149	7	transfer	transfer	NOUN
ftr-425	149	8	is	be	AUX
ftr-425	149	9	deemed	deem	VERB
ftr-425	149	10	to	to	PART
ftr-425	149	11	occur	occur	VERB
ftr-425	149	12	,	,	PUNCT
ftr-425	149	13	it	it	PRON
ftr-425	149	14	would	would	AUX
ftr-425	149	15	appear	appear	VERB
ftr-425	149	16	that	that	SCONJ
ftr-425	149	17	a	a	DET
ftr-425	149	18	proper	proper	ADJ
ftr-425	149	19	application	application	NOUN
ftr-425	149	20	of	of	ADP
ftr-425	149	21	the	the	DET
ftr-425	149	22	tax	tax	NOUN
ftr-425	149	23	law	law	NOUN
ftr-425	149	24	still	still	ADV
ftr-425	149	25	requires	require	VERB
ftr-425	149	26	the	the	DET
ftr-425	149	27	inclusion	inclusion	NOUN
ftr-425	149	28	and	and	CCONJ
ftr-425	149	29	deduction	deduction	NOUN
ftr-425	149	30	method	method	NOUN
ftr-425	149	31	.	.	PUNCT
ftr-425	150	1	the	the	DET
ftr-425	150	2	minority	minority	NOUN
ftr-425	150	3	view	view	NOUN
ftr-425	150	4	holds	hold	VERB
ftr-425	150	5	that	that	SCONJ
ftr-425	150	6	,	,	PUNCT
ftr-425	150	7	when	when	SCONJ
ftr-425	150	8	the	the	DET
ftr-425	150	9	fee	fee	NOUN
ftr-425	150	10	agreement	agreement	NOUN
ftr-425	150	11	is	be	AUX
ftr-425	150	12	executed	execute	VERB
ftr-425	150	13	,	,	PUNCT
ftr-425	150	14	an	an	DET
ftr-425	150	15	immediate	immediate	ADJ
ftr-425	150	16	transfer	transfer	NOUN
ftr-425	150	17	occurs.37	occurs.37	VERB
ftr-425	150	18	under	under	ADP
ftr-425	150	19	this	this	DET
ftr-425	150	20	characterization	characterization	NOUN
ftr-425	150	21	,	,	PUNCT
ftr-425	150	22	the	the	DET
ftr-425	150	23	plaintiff	plaintiff	NOUN
ftr-425	150	24	and	and	CCONJ
ftr-425	150	25	the	the	DET
ftr-425	150	26	attorney	attorney	NOUN
ftr-425	150	27	emerge	emerge	VERB
ftr-425	150	28	from	from	ADP
ftr-425	150	29	the	the	DET
ftr-425	150	30	execution	execution	NOUN
ftr-425	150	31	of	of	ADP
ftr-425	150	32	the	the	DET
ftr-425	150	33	fee	fee	NOUN
ftr-425	150	34	agreement	agreement	NOUN
ftr-425	150	35	as	as	ADP
ftr-425	150	36	co	co	NOUN
ftr-425	150	37	-	-	NOUN
ftr-425	150	38	owners	owner	NOUN
ftr-425	150	39	of	of	ADP
ftr-425	150	40	the	the	DET
ftr-425	150	41	claim	claim	NOUN
ftr-425	150	42	,	,	PUNCT
ftr-425	150	43	with	with	ADP
ftr-425	150	44	the	the	DET
ftr-425	150	45	relative	relative	ADJ
ftr-425	150	46	ownership	ownership	NOUN
ftr-425	150	47	of	of	ADP
ftr-425	150	48	the	the	DET
ftr-425	150	49	claim	claim	NOUN
ftr-425	150	50	determined	determine	VERB
ftr-425	150	51	by	by	ADP
ftr-425	150	52	the	the	DET
ftr-425	150	53	percentage	percentage	NOUN
ftr-425	150	54	contingency	contingency	NOUN
ftr-425	150	55	fee	fee	NOUN
ftr-425	150	56	charged	charge	VERB
ftr-425	150	57	by	by	ADP
ftr-425	150	58	the	the	DET
ftr-425	150	59	attorney	attorney	NOUN
ftr-425	150	60	.	.	PUNCT
ftr-425	151	1	however	however	ADV
ftr-425	151	2	,	,	PUNCT
ftr-425	151	3	it	it	PRON
ftr-425	151	4	may	may	AUX
ftr-425	151	5	be	be	AUX
ftr-425	151	6	more	more	ADV
ftr-425	151	7	accurate	accurate	ADJ
ftr-425	151	8	to	to	PART
ftr-425	151	9	characterize	characterize	VERB
ftr-425	151	10	the	the	DET
ftr-425	151	11	contingent	contingent	NOUN
ftr-425	151	12	fee	fee	NOUN
ftr-425	151	13	agreement	agreement	NOUN
ftr-425	151	14	as	as	ADP
ftr-425	151	15	a	a	DET
ftr-425	151	16	mere	mere	ADJ
ftr-425	151	17	promise	promise	NOUN
ftr-425	151	18	on	on	ADP
ftr-425	151	19	the	the	DET
ftr-425	151	20	part	part	NOUN
ftr-425	151	21	of	of	ADP
ftr-425	151	22	the	the	DET
ftr-425	151	23	plaintiff	plaintiff	NOUN
ftr-425	151	24	to	to	PART
ftr-425	151	25	pay	pay	VERB
ftr-425	151	26	to	to	ADP
ftr-425	151	27	the	the	DET
ftr-425	151	28	attorney	attorney	NOUN
ftr-425	151	29	a	a	DET
ftr-425	151	30	contingent	contingent	ADJ
ftr-425	151	31	amount	amount	NOUN
ftr-425	151	32	of	of	ADP
ftr-425	151	33	money	money	NOUN
ftr-425	151	34	upon	upon	SCONJ
ftr-425	151	35	final	final	ADJ
ftr-425	151	36	disposition	disposition	NOUN
ftr-425	151	37	of	of	ADP
ftr-425	151	38	the	the	DET
ftr-425	151	39	claim	claim	NOUN
ftr-425	151	40	.	.	PUNCT
ftr-425	152	1	under	under	ADP
ftr-425	152	2	this	this	DET
ftr-425	152	3	"	"	PUNCT
ftr-425	152	4	mere	mere	ADJ
ftr-425	152	5	promise	promise	NOUN
ftr-425	152	6	to	to	PART
ftr-425	152	7	pay	pay	VERB
ftr-425	152	8	"	"	PUNCT
ftr-425	152	9	characterization	characterization	NOUN
ftr-425	152	10	,	,	PUNCT
ftr-425	152	11	upon	upon	SCONJ
ftr-425	152	12	final	final	ADJ
ftr-425	152	13	disposition	disposition	NOUN
ftr-425	152	14	the	the	DET
ftr-425	152	15	plaintiff	plaintiff	NOUN
ftr-425	152	16	will	will	AUX
ftr-425	152	17	be	be	AUX
ftr-425	152	18	required	require	VERB
ftr-425	152	19	to	to	PART
ftr-425	152	20	include	include	VERB
ftr-425	152	21	the	the	DET
ftr-425	152	22	entire	entire	ADJ
ftr-425	152	23	recovery	recovery	NOUN
ftr-425	152	24	in	in	ADP
ftr-425	152	25	gross	gross	ADJ
ftr-425	152	26	income	income	NOUN
ftr-425	152	27	(	(	PUNCT
ftr-425	152	28	leaving	leave	VERB
ftr-425	152	29	her	she	PRON
ftr-425	152	30	with	with	ADP
ftr-425	152	31	a	a	DET
ftr-425	152	32	deduction	deduction	NOUN
ftr-425	152	33	for	for	ADP
ftr-425	152	34	the	the	DET
ftr-425	152	35	fees	fee	NOUN
ftr-425	152	36	paid	pay	VERB
ftr-425	152	37	)	)	PUNCT
ftr-425	152	38	,	,	PUNCT
ftr-425	152	39	regardless	regardless	ADV
ftr-425	152	40	of	of	ADP
ftr-425	152	41	whether	whether	SCONJ
ftr-425	152	42	the	the	DET
ftr-425	152	43	parties	party	NOUN
ftr-425	152	44	arrange	arrange	VERB
ftr-425	152	45	for	for	SCONJ
ftr-425	152	46	the	the	DET
ftr-425	152	47	defendant	defendant	NOUN
ftr-425	152	48	to	to	PART
ftr-425	152	49	pay	pay	VERB
ftr-425	152	50	the	the	DET
ftr-425	152	51	contingent	contingent	NOUN
ftr-425	152	52	fee	fee	NOUN
ftr-425	152	53	directly	directly	ADV
ftr-425	152	54	to	to	ADP
ftr-425	152	55	the	the	DET
ftr-425	152	56	attorney.38	attorney.38	PROPN
ftr-425	152	57	the	the	DET
ftr-425	152	58	issue	issue	NOUN
ftr-425	152	59	of	of	ADP
ftr-425	152	60	whether	whether	SCONJ
ftr-425	152	61	the	the	DET
ftr-425	152	62	fee	fee	NOUN
ftr-425	152	63	agreement	agreement	NOUN
ftr-425	152	64	results	result	VERB
ftr-425	152	65	in	in	ADP
ftr-425	152	66	an	an	DET
ftr-425	152	67	immediate	immediate	ADJ
ftr-425	152	68	transfer	transfer	NOUN
ftr-425	152	69	or	or	CCONJ
ftr-425	152	70	,	,	PUNCT
ftr-425	152	71	alternatively	alternatively	ADV
ftr-425	152	72	,	,	PUNCT
ftr-425	152	73	is	be	AUX
ftr-425	152	74	a	a	DET
ftr-425	152	75	mere	mere	ADJ
ftr-425	152	76	promise	promise	NOUN
ftr-425	152	77	to	to	PART
ftr-425	152	78	pay	pay	VERB
ftr-425	152	79	,	,	PUNCT
ftr-425	152	80	depends	depend	VERB
ftr-425	152	81	on	on	ADP
ftr-425	152	82	which	which	PRON
ftr-425	152	83	party	party	NOUN
ftr-425	152	84	is	be	AUX
ftr-425	152	85	treated	treat	VERB
ftr-425	152	86	as	as	ADP
ftr-425	152	87	the	the	DET
ftr-425	152	88	owner	owner	NOUN
ftr-425	152	89	of	of	ADP
ftr-425	152	90	the	the	DET
ftr-425	152	91	attorney	attorney	NOUN
ftr-425	152	92	fee	fee	NOUN
ftr-425	152	93	portion	portion	NOUN
ftr-425	152	94	of	of	ADP
ftr-425	152	95	the	the	DET
ftr-425	152	96	claim	claim	NOUN
ftr-425	152	97	for	for	ADP
ftr-425	152	98	tax	tax	NOUN
ftr-425	152	99	purposes.39	purposes.39	NOUN
ftr-425	152	100	in	in	ADP
ftr-425	152	101	determining	determine	VERB
ftr-425	152	102	ownership	ownership	NOUN
ftr-425	152	103	of	of	ADP
ftr-425	152	104	an	an	DET
ftr-425	152	105	asset	asset	NOUN
ftr-425	152	106	,	,	PUNCT
ftr-425	152	107	courts	court	NOUN
ftr-425	152	108	have	have	AUX
ftr-425	152	109	analyzed	analyze	VERB
ftr-425	152	110	the	the	DET
ftr-425	152	111	"	"	PUNCT
ftr-425	152	112	incidents	incident	NOUN
ftr-425	152	113	of	of	ADP
ftr-425	152	114	ownership	ownership	NOUN
ftr-425	152	115	"	"	PUNCT
ftr-425	152	116	to	to	PART
ftr-425	152	117	determine	determine	VERB
ftr-425	152	118	which	which	DET
ftr-425	152	119	party	party	NOUN
ftr-425	152	120	is	be	AUX
ftr-425	152	121	,	,	PUNCT
ftr-425	152	122	in	in	ADP
ftr-425	152	123	substance	substance	NOUN
ftr-425	152	124	,	,	PUNCT
ftr-425	152	125	the	the	DET
ftr-425	152	126	owner.40	owner.40	ADJ
ftr-425	152	127	with	with	ADP
ftr-425	152	128	respect	respect	NOUN
ftr-425	152	129	to	to	ADP
ftr-425	152	130	the	the	DET
ftr-425	152	131	attorney	attorney	NOUN
ftr-425	152	132	fee	fee	NOUN
ftr-425	152	133	portion	portion	NOUN
ftr-425	152	134	of	of	ADP
ftr-425	152	135	the	the	DET
ftr-425	152	136	claim	claim	NOUN
ftr-425	152	137	,	,	PUNCT
ftr-425	152	138	the	the	DET
ftr-425	152	139	incidents	incident	NOUN
ftr-425	152	140	of	of	ADP
ftr-425	152	141	ownership	ownership	NOUN
ftr-425	152	142	are	be	AUX
ftr-425	152	143	divided	divide	VERB
ftr-425	152	144	.	.	PUNCT
ftr-425	153	1	while	while	SCONJ
ftr-425	153	2	the	the	DET
ftr-425	153	3	attorney	attorney	NOUN
ftr-425	153	4	would	would	AUX
ftr-425	153	5	receive	receive	VERB
ftr-425	153	6	the	the	DET
ftr-425	153	7	benefit	benefit	NOUN
ftr-425	153	8	of	of	ADP
ftr-425	153	9	future	future	ADJ
ftr-425	153	10	appreciation	appreciation	NOUN
ftr-425	153	11	in	in	ADP
ftr-425	153	12	the	the	DET
ftr-425	153	13	value	value	NOUN
ftr-425	153	14	36	36	NUM
ftr-425	153	15	.	.	PUNCT
ftr-425	154	1	i	i	PRON
ftr-425	154	2	d.	d.	PROPN
ftr-425	154	3	at	at	ADP
ftr-425	154	4	364	364	NUM
ftr-425	154	5	.	.	PUNCT
ftr-425	155	1	37	37	NUM
ftr-425	155	2	.	.	PUNCT
ftr-425	156	1	see	see	VERB
ftr-425	156	2	irc	irc	PROPN
ftr-425	156	3	§	§	PROPN
ftr-425	156	4	83	83	NUM
ftr-425	156	5	(	(	PUNCT
ftr-425	156	6	property	property	NOUN
ftr-425	156	7	transferred	transfer	VERB
ftr-425	156	8	in	in	ADP
ftr-425	156	9	exchange	exchange	NOUN
ftr-425	156	10	for	for	ADP
ftr-425	156	11	services	service	NOUN
ftr-425	156	12	)	)	PUNCT
ftr-425	156	13	.	.	PUNCT
ftr-425	157	1	38	38	NUM
ftr-425	157	2	.	.	PUNCT
ftr-425	158	1	see	see	VERB
ftr-425	158	2	old	old	ADJ
ftr-425	158	3	colony	colony	PROPN
ftr-425	158	4	trust	trust	PROPN
ftr-425	158	5	co.	co.	PROPN
ftr-425	158	6	v.	v.	ADP
ftr-425	158	7	comm'r	comm'r	PROPN
ftr-425	158	8	,	,	PUNCT
ftr-425	158	9	279	279	NUM
ftr-425	158	10	u.s	u.s	PROPN
ftr-425	158	11	.	.	PROPN
ftr-425	158	12	716	716	NUM
ftr-425	158	13	,	,	PUNCT
ftr-425	158	14	at	at	ADP
ftr-425	158	15	729	729	NUM
ftr-425	158	16	-	-	SYM
ftr-425	158	17	30	30	NUM
ftr-425	158	18	(	(	PUNCT
ftr-425	158	19	holding	hold	VERB
ftr-425	158	20	that	that	DET
ftr-425	158	21	payment	payment	NOUN
ftr-425	158	22	of	of	ADP
ftr-425	158	23	another	another	DET
ftr-425	158	24	person	person	NOUN
ftr-425	158	25	's	's	PART
ftr-425	158	26	debt	debt	NOUN
ftr-425	158	27	constitutes	constitute	VERB
ftr-425	158	28	gross	gross	ADJ
ftr-425	158	29	income	income	NOUN
ftr-425	158	30	to	to	ADP
ftr-425	158	31	the	the	DET
ftr-425	158	32	debtor	debtor	NOUN
ftr-425	158	33	)	)	PUNCT
ftr-425	158	34	.	.	PUNCT
ftr-425	159	1	see	see	VERB
ftr-425	159	2	also	also	ADV
ftr-425	159	3	polsky	polsky	PROPN
ftr-425	159	4	,	,	PUNCT
ftr-425	159	5	supra	supra	PROPN
ftr-425	159	6	note	note	PROPN
ftr-425	159	7	23	23	NUM
ftr-425	159	8	,	,	PUNCT
ftr-425	159	9	at	at	ADP
ftr-425	159	10	93	93	NUM
ftr-425	159	11	-	-	SYM
ftr-425	159	12	94	94	NUM
ftr-425	159	13	.	.	PUNCT
ftr-425	159	14	39	39	NUM
ftr-425	159	15	.	.	PUNCT
ftr-425	160	1	see	see	VERB
ftr-425	160	2	treas	treas	PROPN
ftr-425	160	3	.	.	PUNCT
ftr-425	161	1	reg	reg	PROPN
ftr-425	161	2	.	.	PUNCT
ftr-425	162	1	§	§	PROPN
ftr-425	162	2	1.83	1.83	NUM
ftr-425	162	3	-	-	PUNCT
ftr-425	162	4	3(a	3(a	NUM
ftr-425	162	5	)	)	PUNCT
ftr-425	162	6	(	(	PUNCT
ftr-425	162	7	providing	provide	VERB
ftr-425	162	8	that	that	DET
ftr-425	162	9	transfer	transfer	NOUN
ftr-425	162	10	of	of	ADP
ftr-425	162	11	property	property	NOUN
ftr-425	162	12	occurs	occur	VERB
ftr-425	162	13	when	when	SCONJ
ftr-425	162	14	taxpayer	taxpayer	NOUN
ftr-425	162	15	"	"	PUNCT
ftr-425	162	16	acquires	acquire	VERB
ftr-425	162	17	a	a	DET
ftr-425	162	18	beneficial	beneficial	ADJ
ftr-425	162	19	ownership	ownership	NOUN
ftr-425	162	20	interest	interest	NOUN
ftr-425	162	21	in	in	ADP
ftr-425	162	22	such	such	ADJ
ftr-425	162	23	property	property	NOUN
ftr-425	162	24	"	"	PUNCT
ftr-425	162	25	)	)	PUNCT
ftr-425	162	26	.	.	PUNCT
ftr-425	163	1	40	40	NUM
ftr-425	163	2	.	.	PUNCT
ftr-425	164	1	see	see	VERB
ftr-425	164	2	grodt	grodt	PROPN
ftr-425	164	3	&	&	CCONJ
ftr-425	164	4	mckay	mckay	PROPN
ftr-425	164	5	realty	realty	PROPN
ftr-425	164	6	,	,	PUNCT
ftr-425	164	7	inc	inc	PROPN
ftr-425	164	8	.	.	PROPN
ftr-425	165	1	v.	v.	PROPN
ftr-425	165	2	comm'r	comm'r	PROPN
ftr-425	165	3	,	,	PUNCT
ftr-425	165	4	77	77	NUM
ftr-425	165	5	t.c	t.c	PROPN
ftr-425	165	6	.	.	PROPN
ftr-425	165	7	1221	1221	NUM
ftr-425	165	8	,	,	PUNCT
ftr-425	165	9	1237	1237	NUM
ftr-425	165	10	(	(	PUNCT
ftr-425	165	11	1981	1981	NUM
ftr-425	165	12	)	)	PUNCT
ftr-425	165	13	(	(	PUNCT
ftr-425	165	14	analyzing	analyze	VERB
ftr-425	165	15	facts	fact	NOUN
ftr-425	165	16	and	and	CCONJ
ftr-425	165	17	circumstances	circumstance	NOUN
ftr-425	165	18	to	to	PART
ftr-425	165	19	determine	determine	VERB
ftr-425	165	20	whether	whether	SCONJ
ftr-425	165	21	transfer	transfer	NOUN
ftr-425	165	22	of	of	ADP
ftr-425	165	23	property	property	NOUN
ftr-425	165	24	occurred	occur	VERB
ftr-425	165	25	for	for	ADP
ftr-425	165	26	tax	tax	NOUN
ftr-425	165	27	purposes	purpose	NOUN
ftr-425	165	28	)	)	PUNCT
ftr-425	165	29	.	.	PUNCT
ftr-425	166	1	[	[	X
ftr-425	166	2	vol	vol	NOUN
ftr-425	166	3	.	.	PUNCT
ftr-425	166	4	6:9	6:9	NUM
ftr-425	166	5	litigation	litigation	NOUN
ftr-425	166	6	expenses	expense	NOUN
ftr-425	166	7	and	and	CCONJ
ftr-425	166	8	the	the	DET
ftr-425	166	9	amt	amt	PROPN
ftr-425	166	10	of	of	ADP
ftr-425	166	11	his	his	PRON
ftr-425	166	12	portion	portion	NOUN
ftr-425	166	13	of	of	ADP
ftr-425	166	14	the	the	DET
ftr-425	166	15	claim	claim	NOUN
ftr-425	166	16	and	and	CCONJ
ftr-425	166	17	would	would	AUX
ftr-425	166	18	bear	bear	VERB
ftr-425	166	19	the	the	DET
ftr-425	166	20	risk	risk	NOUN
ftr-425	166	21	of	of	ADP
ftr-425	166	22	loss	loss	NOUN
ftr-425	166	23	if	if	SCONJ
ftr-425	166	24	such	such	ADJ
ftr-425	166	25	value	value	NOUN
ftr-425	166	26	diminished	diminish	VERB
ftr-425	166	27	,	,	PUNCT
ftr-425	166	28	the	the	DET
ftr-425	166	29	client	client	NOUN
ftr-425	166	30	retains	retain	VERB
ftr-425	166	31	the	the	DET
ftr-425	166	32	sole	sole	ADJ
ftr-425	166	33	and	and	CCONJ
ftr-425	166	34	unrestricted	unrestricted	ADJ
ftr-425	166	35	power	power	NOUN
ftr-425	166	36	to	to	PART
ftr-425	166	37	make	make	VERB
ftr-425	166	38	the	the	DET
ftr-425	166	39	critical	critical	ADJ
ftr-425	166	40	decisions	decision	NOUN
ftr-425	166	41	with	with	ADP
ftr-425	166	42	respect	respect	NOUN
ftr-425	166	43	to	to	ADP
ftr-425	166	44	the	the	DET
ftr-425	166	45	entire	entire	ADJ
ftr-425	166	46	claim	claim	NOUN
ftr-425	166	47	,	,	PUNCT
ftr-425	166	48	such	such	ADJ
ftr-425	166	49	as	as	ADP
ftr-425	166	50	the	the	DET
ftr-425	166	51	all	all	ADV
ftr-425	166	52	-	-	PUNCT
ftr-425	166	53	important	important	ADJ
ftr-425	166	54	decision	decision	NOUN
ftr-425	166	55	of	of	ADP
ftr-425	166	56	whether	whether	SCONJ
ftr-425	166	57	,	,	PUNCT
ftr-425	166	58	when	when	SCONJ
ftr-425	166	59	,	,	PUNCT
ftr-425	166	60	and	and	CCONJ
ftr-425	166	61	for	for	ADP
ftr-425	166	62	how	how	SCONJ
ftr-425	166	63	much	much	ADJ
ftr-425	166	64	to	to	PART
ftr-425	166	65	settle	settle	VERB
ftr-425	166	66	the	the	DET
ftr-425	166	67	claim.4	claim.4	PROPN
ftr-425	166	68	because	because	SCONJ
ftr-425	166	69	of	of	ADP
ftr-425	166	70	this	this	DET
ftr-425	166	71	division	division	NOUN
ftr-425	166	72	of	of	ADP
ftr-425	166	73	the	the	DET
ftr-425	166	74	incidents	incident	NOUN
ftr-425	166	75	of	of	ADP
ftr-425	166	76	ownership	ownership	NOUN
ftr-425	166	77	,	,	PUNCT
ftr-425	166	78	it	it	PRON
ftr-425	166	79	is	be	AUX
ftr-425	166	80	not	not	PART
ftr-425	166	81	entirely	entirely	ADV
ftr-425	166	82	clear	clear	ADJ
ftr-425	166	83	whether	whether	SCONJ
ftr-425	166	84	the	the	DET
ftr-425	166	85	fee	fee	NOUN
ftr-425	166	86	agreement	agreement	NOUN
ftr-425	166	87	should	should	AUX
ftr-425	166	88	be	be	AUX
ftr-425	166	89	treated	treat	VERB
ftr-425	166	90	as	as	ADP
ftr-425	166	91	resulting	result	VERB
ftr-425	166	92	in	in	ADP
ftr-425	166	93	an	an	DET
ftr-425	166	94	immediate	immediate	ADJ
ftr-425	166	95	transfer	transfer	NOUN
ftr-425	166	96	of	of	ADP
ftr-425	166	97	the	the	DET
ftr-425	166	98	attorney	attorney	NOUN
ftr-425	166	99	fee	fee	NOUN
ftr-425	166	100	portion	portion	NOUN
ftr-425	166	101	of	of	ADP
ftr-425	166	102	the	the	DET
ftr-425	166	103	claim	claim	NOUN
ftr-425	166	104	.	.	PUNCT
ftr-425	167	1	yet	yet	ADV
ftr-425	167	2	even	even	ADV
ftr-425	167	3	if	if	SCONJ
ftr-425	167	4	the	the	DET
ftr-425	167	5	fee	fee	NOUN
ftr-425	167	6	agreement	agreement	NOUN
ftr-425	167	7	can	can	AUX
ftr-425	167	8	be	be	AUX
ftr-425	167	9	characterized	characterize	VERB
ftr-425	167	10	as	as	ADP
ftr-425	167	11	effecting	effect	VERB
ftr-425	167	12	an	an	DET
ftr-425	167	13	immediate	immediate	ADJ
ftr-425	167	14	transfer	transfer	NOUN
ftr-425	167	15	of	of	ADP
ftr-425	167	16	the	the	DET
ftr-425	167	17	attorney	attorney	NOUN
ftr-425	167	18	fee	fee	NOUN
ftr-425	167	19	portion	portion	NOUN
ftr-425	167	20	of	of	ADP
ftr-425	167	21	the	the	DET
ftr-425	167	22	claim	claim	NOUN
ftr-425	167	23	to	to	ADP
ftr-425	167	24	the	the	DET
ftr-425	167	25	attorney	attorney	NOUN
ftr-425	167	26	,	,	PUNCT
ftr-425	167	27	such	such	ADJ
ftr-425	167	28	characterization	characterization	NOUN
ftr-425	167	29	would	would	AUX
ftr-425	167	30	still	still	ADV
ftr-425	167	31	produce	produce	VERB
ftr-425	167	32	the	the	DET
ftr-425	167	33	same	same	ADJ
ftr-425	167	34	results	result	NOUN
ftr-425	167	35	as	as	ADP
ftr-425	167	36	the	the	DET
ftr-425	167	37	inclusion	inclusion	NOUN
ftr-425	167	38	and	and	CCONJ
ftr-425	167	39	deduction	deduction	NOUN
ftr-425	167	40	method	method	NOUN
ftr-425	167	41	.	.	PUNCT
ftr-425	168	1	this	this	PRON
ftr-425	168	2	is	be	AUX
ftr-425	168	3	so	so	SCONJ
ftr-425	168	4	because	because	SCONJ
ftr-425	168	5	the	the	DET
ftr-425	168	6	transfer	transfer	NOUN
ftr-425	168	7	by	by	ADP
ftr-425	168	8	the	the	DET
ftr-425	168	9	plaintiff	plaintiff	NOUN
ftr-425	168	10	to	to	ADP
ftr-425	168	11	the	the	DET
ftr-425	168	12	attorney	attorney	NOUN
ftr-425	168	13	of	of	ADP
ftr-425	168	14	the	the	DET
ftr-425	168	15	attorney	attorney	NOUN
ftr-425	168	16	fee	fee	NOUN
ftr-425	168	17	portion	portion	NOUN
ftr-425	168	18	of	of	ADP
ftr-425	168	19	the	the	DET
ftr-425	168	20	claim	claim	NOUN
ftr-425	168	21	(	(	PUNCT
ftr-425	168	22	which	which	PRON
ftr-425	168	23	has	have	VERB
ftr-425	168	24	a	a	DET
ftr-425	168	25	zero	zero	NUM
ftr-425	168	26	basis	basis	NOUN
ftr-425	168	27	in	in	ADP
ftr-425	168	28	the	the	DET
ftr-425	168	29	hands	hand	NOUN
ftr-425	168	30	of	of	ADP
ftr-425	168	31	the	the	DET
ftr-425	168	32	plaintiff	plaintiff	NOUN
ftr-425	168	33	)	)	PUNCT
ftr-425	168	34	in	in	ADP
ftr-425	168	35	exchange	exchange	NOUN
ftr-425	168	36	for	for	ADP
ftr-425	168	37	the	the	DET
ftr-425	168	38	attorney	attorney	NOUN
ftr-425	168	39	's	's	PART
ftr-425	168	40	provision	provision	NOUN
ftr-425	168	41	of	of	ADP
ftr-425	168	42	services	service	NOUN
ftr-425	168	43	is	be	AUX
ftr-425	168	44	one	one	NUM
ftr-425	168	45	that	that	PRON
ftr-425	168	46	has	have	VERB
ftr-425	168	47	tax	tax	NOUN
ftr-425	168	48	consequences	consequence	NOUN
ftr-425	168	49	for	for	ADP
ftr-425	168	50	the	the	DET
ftr-425	168	51	plaintiff	plaintiff	NOUN
ftr-425	168	52	.	.	PUNCT
ftr-425	169	1	courts	court	NOUN
ftr-425	169	2	in	in	ADP
ftr-425	169	3	the	the	DET
ftr-425	169	4	minority	minority	NOUN
ftr-425	169	5	have	have	AUX
ftr-425	169	6	repeatedly	repeatedly	ADV
ftr-425	169	7	ignored	ignore	VERB
ftr-425	169	8	these	these	DET
ftr-425	169	9	consequences	consequence	NOUN
ftr-425	169	10	,	,	PUNCT
ftr-425	169	11	concluding	conclude	VERB
ftr-425	169	12	without	without	ADP
ftr-425	169	13	any	any	DET
ftr-425	169	14	analysis	analysis	NOUN
ftr-425	169	15	that	that	SCONJ
ftr-425	169	16	,	,	PUNCT
ftr-425	169	17	once	once	SCONJ
ftr-425	169	18	it	it	PRON
ftr-425	169	19	is	be	AUX
ftr-425	169	20	determined	determine	VERB
ftr-425	169	21	that	that	SCONJ
ftr-425	169	22	the	the	DET
ftr-425	169	23	fee	fee	NOUN
ftr-425	169	24	agreement	agreement	NOUN
ftr-425	169	25	results	result	VERB
ftr-425	169	26	in	in	ADP
ftr-425	169	27	an	an	DET
ftr-425	169	28	immediate	immediate	ADJ
ftr-425	169	29	transfer	transfer	NOUN
ftr-425	169	30	,	,	PUNCT
ftr-425	169	31	the	the	DET
ftr-425	169	32	plaintiff	plaintiff	NOUN
ftr-425	169	33	is	be	AUX
ftr-425	169	34	required	require	VERB
ftr-425	169	35	to	to	PART
ftr-425	169	36	include	include	VERB
ftr-425	169	37	only	only	ADV
ftr-425	169	38	the	the	DET
ftr-425	169	39	net	net	ADJ
ftr-425	169	40	recovery	recovery	NOUN
ftr-425	169	41	in	in	ADP
ftr-425	169	42	gross	gross	ADJ
ftr-425	169	43	income.42	income.42	NOUN
ftr-425	169	44	what	what	PRON
ftr-425	169	45	these	these	DET
ftr-425	169	46	courts	court	NOUN
ftr-425	169	47	have	have	AUX
ftr-425	169	48	failed	fail	VERB
ftr-425	169	49	to	to	PART
ftr-425	169	50	recognize	recognize	VERB
ftr-425	169	51	,	,	PUNCT
ftr-425	169	52	however	however	ADV
ftr-425	169	53	,	,	PUNCT
ftr-425	169	54	is	be	AUX
ftr-425	169	55	that	that	SCONJ
ftr-425	169	56	because	because	SCONJ
ftr-425	169	57	the	the	DET
ftr-425	169	58	attorney	attorney	NOUN
ftr-425	169	59	fee	fee	NOUN
ftr-425	169	60	portion	portion	NOUN
ftr-425	169	61	of	of	ADP
ftr-425	169	62	the	the	DET
ftr-425	169	63	claim	claim	NOUN
ftr-425	169	64	is	be	AUX
ftr-425	169	65	transferred	transfer	VERB
ftr-425	169	66	in	in	ADP
ftr-425	169	67	connection	connection	NOUN
ftr-425	169	68	with	with	ADP
ftr-425	169	69	the	the	DET
ftr-425	169	70	provision	provision	NOUN
ftr-425	169	71	of	of	ADP
ftr-425	169	72	services	service	NOUN
ftr-425	169	73	,	,	PUNCT
ftr-425	169	74	section	section	NOUN
ftr-425	169	75	83	83	NUM
ftr-425	169	76	governs	govern	VERB
ftr-425	169	77	the	the	DET
ftr-425	169	78	tax	tax	NOUN
ftr-425	169	79	consequences	consequence	NOUN
ftr-425	169	80	of	of	ADP
ftr-425	169	81	the	the	DET
ftr-425	169	82	transfer	transfer	NOUN
ftr-425	169	83	.	.	PUNCT
ftr-425	170	1	furthermore	furthermore	ADV
ftr-425	170	2	,	,	PUNCT
ftr-425	170	3	because	because	SCONJ
ftr-425	170	4	the	the	DET
ftr-425	170	5	attorney	attorney	NOUN
ftr-425	170	6	's	's	PART
ftr-425	170	7	interest	interest	NOUN
ftr-425	170	8	in	in	ADP
ftr-425	170	9	the	the	DET
ftr-425	170	10	cause	cause	NOUN
ftr-425	170	11	of	of	ADP
ftr-425	170	12	action	action	NOUN
ftr-425	170	13	is	be	AUX
ftr-425	170	14	subject	subject	ADJ
ftr-425	170	15	to	to	ADP
ftr-425	170	16	a	a	DET
ftr-425	170	17	substantial	substantial	ADJ
ftr-425	170	18	risk	risk	NOUN
ftr-425	170	19	of	of	ADP
ftr-425	170	20	forfeiture	forfeiture	NOUN
ftr-425	170	21	in	in	ADP
ftr-425	170	22	that	that	SCONJ
ftr-425	170	23	the	the	DET
ftr-425	170	24	attorney	attorney	NOUN
ftr-425	170	25	is	be	AUX
ftr-425	170	26	not	not	PART
ftr-425	170	27	entitled	entitle	VERB
ftr-425	170	28	to	to	ADP
ftr-425	170	29	his	his	PRON
ftr-425	170	30	contingency	contingency	NOUN
ftr-425	170	31	fee	fee	NOUN
ftr-425	170	32	unless	unless	SCONJ
ftr-425	170	33	he	he	PRON
ftr-425	170	34	provides	provide	VERB
ftr-425	170	35	services	service	NOUN
ftr-425	170	36	until	until	SCONJ
ftr-425	170	37	the	the	DET
ftr-425	170	38	claim	claim	NOUN
ftr-425	170	39	is	be	AUX
ftr-425	170	40	liquidated	liquidate	VERB
ftr-425	170	41	,	,	PUNCT
ftr-425	170	42	the	the	DET
ftr-425	170	43	tax	tax	NOUN
ftr-425	170	44	consequences	consequence	NOUN
ftr-425	170	45	of	of	ADP
ftr-425	170	46	the	the	DET
ftr-425	170	47	transfer	transfer	NOUN
ftr-425	170	48	of	of	ADP
ftr-425	170	49	the	the	DET
ftr-425	170	50	attorney	attorney	NOUN
ftr-425	170	51	portion	portion	NOUN
ftr-425	170	52	of	of	ADP
ftr-425	170	53	the	the	DET
ftr-425	170	54	cause	cause	NOUN
ftr-425	170	55	of	of	ADP
ftr-425	170	56	action	action	NOUN
ftr-425	170	57	are	be	AUX
ftr-425	170	58	held	hold	VERB
ftr-425	170	59	in	in	ADP
ftr-425	170	60	abeyance	abeyance	NOUN
ftr-425	170	61	until	until	ADP
ftr-425	170	62	the	the	DET
ftr-425	170	63	risk	risk	NOUN
ftr-425	170	64	of	of	ADP
ftr-425	170	65	forfeiture	forfeiture	NOUN
ftr-425	170	66	on	on	ADP
ftr-425	170	67	the	the	DET
ftr-425	170	68	attorney	attorney	NOUN
ftr-425	170	69	's	's	PART
ftr-425	170	70	interest	interest	NOUN
ftr-425	170	71	in	in	ADP
ftr-425	170	72	the	the	DET
ftr-425	170	73	claim	claim	NOUN
ftr-425	170	74	lapses	lapse	NOUN
ftr-425	170	75	(	(	PUNCT
ftr-425	170	76	i.e.	i.e.	X
ftr-425	170	77	,	,	PUNCT
ftr-425	170	78	upon	upon	SCONJ
ftr-425	170	79	liquidation	liquidation	NOUN
ftr-425	170	80	of	of	ADP
ftr-425	170	81	the	the	DET
ftr-425	170	82	claim	claim	NOUN
ftr-425	170	83	)	)	PUNCT
ftr-425	170	84	.	.	PUNCT
ftr-425	171	1	at	at	ADP
ftr-425	171	2	that	that	DET
ftr-425	171	3	point	point	NOUN
ftr-425	171	4	,	,	PUNCT
ftr-425	171	5	the	the	DET
ftr-425	171	6	plaintiff	plaintiff	NOUN
ftr-425	171	7	realizes	realize	VERB
ftr-425	171	8	gain	gain	NOUN
ftr-425	171	9	on	on	ADP
ftr-425	171	10	the	the	DET
ftr-425	171	11	disposition	disposition	NOUN
ftr-425	171	12	of	of	ADP
ftr-425	171	13	the	the	DET
ftr-425	171	14	attorney	attorney	NOUN
ftr-425	171	15	portion	portion	NOUN
ftr-425	171	16	of	of	ADP
ftr-425	171	17	the	the	DET
ftr-425	171	18	cause	cause	NOUN
ftr-425	171	19	of	of	ADP
ftr-425	171	20	action	action	NOUN
ftr-425	171	21	equal	equal	ADJ
ftr-425	171	22	to	to	ADP
ftr-425	171	23	the	the	DET
ftr-425	171	24	contingent	contingent	NOUN
ftr-425	171	25	fee.43	fee.43	NOUN
ftr-425	171	26	combining	combine	VERB
ftr-425	171	27	this	this	DET
ftr-425	171	28	gain	gain	NOUN
ftr-425	171	29	with	with	ADP
ftr-425	171	30	the	the	DET
ftr-425	171	31	recovery	recovery	NOUN
ftr-425	171	32	on	on	ADP
ftr-425	171	33	the	the	DET
ftr-425	171	34	portion	portion	NOUN
ftr-425	171	35	of	of	ADP
ftr-425	171	36	the	the	DET
ftr-425	171	37	claim	claim	NOUN
ftr-425	171	38	retained	retain	VERB
ftr-425	171	39	by	by	ADP
ftr-425	171	40	the	the	DET
ftr-425	171	41	plaintiff	plaintiff	NOUN
ftr-425	171	42	after	after	SCONJ
ftr-425	171	43	execution	execution	NOUN
ftr-425	171	44	of	of	ADP
ftr-425	171	45	the	the	DET
ftr-425	171	46	fee	fee	NOUN
ftr-425	171	47	agreement	agreement	NOUN
ftr-425	171	48	leaves	leave	VERB
ftr-425	171	49	the	the	DET
ftr-425	171	50	plaintiff	plaintiff	NOUN
ftr-425	171	51	with	with	ADP
ftr-425	171	52	gross	gross	ADJ
ftr-425	171	53	income	income	NOUN
ftr-425	171	54	equal	equal	ADJ
ftr-425	171	55	to	to	ADP
ftr-425	171	56	the	the	DET
ftr-425	171	57	full	full	ADJ
ftr-425	171	58	recovery	recovery	NOUN
ftr-425	171	59	.	.	PUNCT
ftr-425	172	1	to	to	PART
ftr-425	172	2	round	round	VERB
ftr-425	172	3	matters	matter	NOUN
ftr-425	172	4	out	out	ADP
ftr-425	172	5	,	,	PUNCT
ftr-425	172	6	the	the	DET
ftr-425	172	7	41	41	NUM
ftr-425	172	8	.	.	PUNCT
ftr-425	173	1	see	see	VERB
ftr-425	173	2	polsky	polsky	PROPN
ftr-425	173	3	,	,	PUNCT
ftr-425	173	4	supra	supra	PROPN
ftr-425	173	5	note	note	PROPN
ftr-425	173	6	23	23	NUM
ftr-425	173	7	,	,	PUNCT
ftr-425	173	8	at	at	ADP
ftr-425	173	9	104	104	NUM
ftr-425	173	10	.	.	PUNCT
ftr-425	174	1	42	42	NUM
ftr-425	174	2	.	.	PUNCT
ftr-425	175	1	see	see	VERB
ftr-425	175	2	polsky	polsky	PROPN
ftr-425	175	3	,	,	PUNCT
ftr-425	175	4	supra	supra	PROPN
ftr-425	175	5	note	note	NOUN
ftr-425	175	6	23	23	NUM
ftr-425	175	7	at	at	ADP
ftr-425	175	8	75	75	NUM
ftr-425	175	9	-	-	SYM
ftr-425	175	10	76	76	NUM
ftr-425	175	11	;	;	PUNCT
ftr-425	175	12	see	see	VERB
ftr-425	175	13	also	also	ADV
ftr-425	175	14	brief	brief	ADJ
ftr-425	175	15	for	for	ADP
ftr-425	175	16	amici	amici	PROPN
ftr-425	175	17	curiae	curiae	NOUN
ftr-425	175	18	professor	professor	PROPN
ftr-425	175	19	gregg	gregg	PROPN
ftr-425	175	20	d.	d.	PROPN
ftr-425	175	21	polsky	polsky	PROPN
ftr-425	175	22	and	and	CCONJ
ftr-425	175	23	professor	professor	PROPN
ftr-425	175	24	brant	brant	PROPN
ftr-425	175	25	j.	j.	PROPN
ftr-425	175	26	hellwig	hellwig	PROPN
ftr-425	175	27	in	in	ADP
ftr-425	175	28	support	support	NOUN
ftr-425	175	29	of	of	ADP
ftr-425	175	30	petitioner	petitioner	NOUN
ftr-425	175	31	,	,	PUNCT
ftr-425	175	32	at	at	ADP
ftr-425	175	33	14	14	NUM
ftr-425	175	34	-	-	SYM
ftr-425	175	35	15	15	NUM
ftr-425	175	36	,	,	PUNCT
ftr-425	175	37	comm'r	comm'r	NOUN
ftr-425	175	38	v.	v.	ADP
ftr-425	175	39	banks	bank	NOUN
ftr-425	175	40	,	,	PUNCT
ftr-425	175	41	u.s	u.s	PROPN
ftr-425	175	42	.	.	PROPN
ftr-425	175	43	supreme	supreme	PROPN
ftr-425	175	44	court	court	PROPN
ftr-425	175	45	docket	docket	PROPN
ftr-425	175	46	no	no	INTJ
ftr-425	175	47	.	.	NOUN
ftr-425	176	1	03	03	NUM
ftr-425	176	2	-	-	SYM
ftr-425	176	3	892	892	NUM
ftr-425	176	4	(	(	PUNCT
ftr-425	176	5	filed	file	VERB
ftr-425	176	6	june	june	PROPN
ftr-425	176	7	11,2004	11,2004	NUM
ftr-425	176	8	)	)	PUNCT
ftr-425	177	1	[	[	X
ftr-425	177	2	hereinafter	hereinafter	NOUN
ftr-425	177	3	polsky	polsky	PROPN
ftr-425	177	4	&	&	CCONJ
ftr-425	177	5	hellwig	hellwig	PROPN
ftr-425	177	6	brief	brief	PROPN
ftr-425	177	7	]	]	X
ftr-425	177	8	.	.	PUNCT
ftr-425	178	1	43	43	NUM
ftr-425	178	2	.	.	PUNCT
ftr-425	179	1	see	see	VERB
ftr-425	179	2	treas	treas	PROPN
ftr-425	179	3	.	.	PUNCT
ftr-425	180	1	reg	reg	PROPN
ftr-425	180	2	.	.	PUNCT
ftr-425	181	1	§	§	PROPN
ftr-425	181	2	1.83	1.83	NUM
ftr-425	181	3	-	-	SYM
ftr-425	181	4	6(b	6(b	NUM
ftr-425	181	5	)	)	PUNCT
ftr-425	181	6	(	(	PUNCT
ftr-425	181	7	providing	provide	VERB
ftr-425	181	8	that	that	SCONJ
ftr-425	181	9	,	,	PUNCT
ftr-425	181	10	when	when	SCONJ
ftr-425	181	11	property	property	NOUN
ftr-425	181	12	is	be	AUX
ftr-425	181	13	transferred	transfer	VERB
ftr-425	181	14	in	in	ADP
ftr-425	181	15	exchange	exchange	NOUN
ftr-425	181	16	for	for	ADP
ftr-425	181	17	services	service	NOUN
ftr-425	181	18	,	,	PUNCT
ftr-425	181	19	the	the	DET
ftr-425	181	20	property	property	NOUN
ftr-425	181	21	transferor	transferor	NOUN
ftr-425	181	22	realizes	realize	VERB
ftr-425	181	23	gain	gain	NOUN
ftr-425	181	24	or	or	CCONJ
ftr-425	181	25	loss	loss	NOUN
ftr-425	181	26	as	as	SCONJ
ftr-425	181	27	if	if	SCONJ
ftr-425	181	28	the	the	DET
ftr-425	181	29	property	property	NOUN
ftr-425	181	30	was	be	AUX
ftr-425	181	31	sold	sell	VERB
ftr-425	181	32	for	for	ADP
ftr-425	181	33	its	its	PRON
ftr-425	181	34	fair	fair	ADJ
ftr-425	181	35	market	market	NOUN
ftr-425	181	36	value	value	NOUN
ftr-425	181	37	)	)	PUNCT
ftr-425	181	38	.	.	PUNCT
ftr-425	182	1	for	for	ADP
ftr-425	182	2	a	a	DET
ftr-425	182	3	detailed	detailed	ADJ
ftr-425	182	4	discussion	discussion	NOUN
ftr-425	182	5	of	of	ADP
ftr-425	182	6	the	the	DET
ftr-425	182	7	tax	tax	NOUN
ftr-425	182	8	consequences	consequence	NOUN
ftr-425	182	9	for	for	ADP
ftr-425	182	10	the	the	DET
ftr-425	182	11	plaintiff	plaintiff	NOUN
ftr-425	182	12	resulting	result	VERB
ftr-425	182	13	from	from	ADP
ftr-425	182	14	a	a	DET
ftr-425	182	15	hypothetical	hypothetical	ADJ
ftr-425	182	16	transfer	transfer	NOUN
ftr-425	182	17	of	of	ADP
ftr-425	182	18	the	the	DET
ftr-425	182	19	attorney	attorney	NOUN
ftr-425	182	20	-	-	PUNCT
ftr-425	182	21	fee	fee	NOUN
ftr-425	182	22	portion	portion	NOUN
ftr-425	182	23	of	of	ADP
ftr-425	182	24	the	the	DET
ftr-425	182	25	claim	claim	NOUN
ftr-425	182	26	to	to	ADP
ftr-425	182	27	the	the	DET
ftr-425	182	28	attorney	attorney	NOUN
ftr-425	182	29	,	,	PUNCT
ftr-425	182	30	see	see	VERB
ftr-425	182	31	polsky	polsky	NOUN
ftr-425	182	32	,	,	PUNCT
ftr-425	182	33	supra	supra	PROPN
ftr-425	182	34	note	note	PROPN
ftr-425	182	35	23	23	NUM
ftr-425	182	36	,	,	PUNCT
ftr-425	182	37	at	at	ADP
ftr-425	182	38	108	108	NUM
ftr-425	182	39	-	-	SYM
ftr-425	182	40	111	111	NUM
ftr-425	182	41	;	;	PUNCT
ftr-425	182	42	polsky	polsky	PROPN
ftr-425	182	43	&	&	CCONJ
ftr-425	182	44	hellwig	hellwig	PROPN
ftr-425	182	45	brief	brief	PROPN
ftr-425	182	46	,	,	PUNCT
ftr-425	182	47	supra	supra	PROPN
ftr-425	182	48	note	note	NOUN
ftr-425	182	49	42	42	NUM
ftr-425	182	50	,	,	PUNCT
ftr-425	182	51	at	at	ADP
ftr-425	182	52	7	7	NUM
ftr-425	182	53	-	-	SYM
ftr-425	182	54	13	13	NUM
ftr-425	182	55	.	.	PUNCT
ftr-425	182	56	2004	2004	NUM
ftr-425	182	57	.	.	PUNCT
ftr-425	182	58	]	]	PUNCT
ftr-425	183	1	florida	florida	PROPN
ftr-425	183	2	tax	tax	PROPN
ftr-425	183	3	review	review	NOUN
ftr-425	183	4	plaintiff	plaintiff	NOUN
ftr-425	183	5	is	be	AUX
ftr-425	183	6	entitled	entitle	VERB
ftr-425	183	7	to	to	PART
ftr-425	183	8	deduct	deduct	VERB
ftr-425	183	9	the	the	DET
ftr-425	183	10	value	value	NOUN
ftr-425	183	11	of	of	ADP
ftr-425	183	12	the	the	DET
ftr-425	183	13	portion	portion	NOUN
ftr-425	183	14	of	of	ADP
ftr-425	183	15	the	the	DET
ftr-425	183	16	claim	claim	NOUN
ftr-425	183	17	transferred	transfer	VERB
ftr-425	183	18	to	to	ADP
ftr-425	183	19	the	the	DET
ftr-425	183	20	attorney	attorney	NOUN
ftr-425	183	21	when	when	SCONJ
ftr-425	183	22	the	the	DET
ftr-425	183	23	attorney	attorney	NOUN
ftr-425	183	24	's	's	PART
ftr-425	183	25	interest	interest	NOUN
ftr-425	183	26	in	in	ADP
ftr-425	183	27	the	the	DET
ftr-425	183	28	cause	cause	NOUN
ftr-425	183	29	of	of	ADP
ftr-425	183	30	action	action	NOUN
ftr-425	183	31	becomes	become	VERB
ftr-425	183	32	vested	vested	ADJ
ftr-425	183	33	.	.	PUNCT
ftr-425	183	34	'	'	PUNCT
ftr-425	184	1	in	in	ADP
ftr-425	184	2	summary	summary	NOUN
ftr-425	184	3	,	,	PUNCT
ftr-425	184	4	the	the	DET
ftr-425	184	5	cases	case	NOUN
ftr-425	184	6	adopting	adopt	VERB
ftr-425	184	7	the	the	DET
ftr-425	184	8	minority	minority	NOUN
ftr-425	184	9	view	view	NOUN
ftr-425	184	10	strain	strain	VERB
ftr-425	184	11	to	to	PART
ftr-425	184	12	characterize	characterize	VERB
ftr-425	184	13	the	the	DET
ftr-425	184	14	fee	fee	NOUN
ftr-425	184	15	agreement	agreement	NOUN
ftr-425	184	16	as	as	ADP
ftr-425	184	17	more	more	ADJ
ftr-425	184	18	than	than	ADP
ftr-425	184	19	a	a	DET
ftr-425	184	20	mere	mere	ADJ
ftr-425	184	21	promise	promise	NOUN
ftr-425	184	22	to	to	PART
ftr-425	184	23	pay	pay	VERB
ftr-425	184	24	without	without	ADP
ftr-425	184	25	realizing	realize	VERB
ftr-425	184	26	that	that	SCONJ
ftr-425	184	27	their	their	PRON
ftr-425	184	28	attempt	attempt	NOUN
ftr-425	184	29	to	to	PART
ftr-425	184	30	achieve	achieve	VERB
ftr-425	184	31	the	the	DET
ftr-425	184	32	right	right	ADJ
ftr-425	184	33	policy	policy	NOUN
ftr-425	184	34	result	result	NOUN
ftr-425	184	35	on	on	ADP
ftr-425	184	36	this	this	DET
ftr-425	184	37	basis	basis	NOUN
ftr-425	184	38	should	should	AUX
ftr-425	184	39	ultimately	ultimately	ADV
ftr-425	184	40	be	be	AUX
ftr-425	184	41	futile	futile	ADJ
ftr-425	184	42	.	.	PUNCT
ftr-425	185	1	once	once	SCONJ
ftr-425	185	2	section	section	NOUN
ftr-425	185	3	83	83	NUM
ftr-425	185	4	is	be	AUX
ftr-425	185	5	appropriately	appropriately	ADV
ftr-425	185	6	applied	apply	VERB
ftr-425	185	7	to	to	ADP
ftr-425	185	8	the	the	DET
ftr-425	185	9	purported	purport	VERB
ftr-425	185	10	transfer	transfer	NOUN
ftr-425	185	11	of	of	ADP
ftr-425	185	12	the	the	DET
ftr-425	185	13	attorney	attorney	NOUN
ftr-425	185	14	fee	fee	NOUN
ftr-425	185	15	portion	portion	NOUN
ftr-425	185	16	of	of	ADP
ftr-425	185	17	the	the	DET
ftr-425	185	18	claim	claim	NOUN
ftr-425	185	19	that	that	PRON
ftr-425	185	20	occurs	occur	VERB
ftr-425	185	21	upon	upon	SCONJ
ftr-425	185	22	execution	execution	NOUN
ftr-425	185	23	of	of	ADP
ftr-425	185	24	the	the	DET
ftr-425	185	25	fee	fee	NOUN
ftr-425	185	26	agreement	agreement	NOUN
ftr-425	185	27	,	,	PUNCT
ftr-425	185	28	the	the	DET
ftr-425	185	29	resulting	result	VERB
ftr-425	185	30	tax	tax	NOUN
ftr-425	185	31	consequences	consequence	NOUN
ftr-425	185	32	are	be	AUX
ftr-425	185	33	the	the	DET
ftr-425	185	34	same	same	ADJ
ftr-425	185	35	as	as	ADP
ftr-425	185	36	those	those	PRON
ftr-425	185	37	obtained	obtain	VERB
ftr-425	185	38	under	under	ADP
ftr-425	185	39	the	the	DET
ftr-425	185	40	inclusion	inclusion	NOUN
ftr-425	185	41	-	-	PUNCT
ftr-425	185	42	deduction	deduction	NOUN
ftr-425	185	43	method.45	method.45	NOUN
ftr-425	185	44	the	the	DET
ftr-425	185	45	failure	failure	NOUN
ftr-425	185	46	of	of	ADP
ftr-425	185	47	the	the	DET
ftr-425	185	48	courts	court	NOUN
ftr-425	185	49	adopting	adopt	VERB
ftr-425	185	50	the	the	DET
ftr-425	185	51	exclusion	exclusion	NOUN
ftr-425	185	52	method	method	NOUN
ftr-425	185	53	to	to	PART
ftr-425	185	54	fully	fully	ADV
ftr-425	185	55	appreciate	appreciate	VERB
ftr-425	185	56	or	or	CCONJ
ftr-425	185	57	so	so	ADV
ftr-425	185	58	much	much	ADV
ftr-425	185	59	as	as	SCONJ
ftr-425	185	60	acknowledge	acknowledge	VERB
ftr-425	185	61	the	the	DET
ftr-425	185	62	tax	tax	NOUN
ftr-425	185	63	consequences	consequence	NOUN
ftr-425	185	64	of	of	ADP
ftr-425	185	65	the	the	DET
ftr-425	185	66	transfer	transfer	NOUN
ftr-425	185	67	of	of	ADP
ftr-425	185	68	the	the	DET
ftr-425	185	69	portion	portion	NOUN
ftr-425	185	70	of	of	ADP
ftr-425	185	71	the	the	DET
ftr-425	185	72	claim	claim	NOUN
ftr-425	185	73	from	from	ADP
ftr-425	185	74	plaintiff	plaintiff	NOUN
ftr-425	185	75	to	to	ADP
ftr-425	185	76	attorney	attorney	NOUN
ftr-425	185	77	is	be	AUX
ftr-425	185	78	a	a	DET
ftr-425	185	79	critical	critical	ADJ
ftr-425	185	80	error	error	NOUN
ftr-425	185	81	,	,	PUNCT
ftr-425	185	82	as	as	SCONJ
ftr-425	185	83	it	it	PRON
ftr-425	185	84	directly	directly	ADV
ftr-425	185	85	affects	affect	VERB
ftr-425	185	86	the	the	DET
ftr-425	185	87	outcome	outcome	NOUN
ftr-425	185	88	in	in	ADP
ftr-425	185	89	those	those	DET
ftr-425	185	90	cases	case	NOUN
ftr-425	185	91	.	.	PUNCT
ftr-425	186	1	b.	b.	PROPN
ftr-425	186	2	critique	critique	NOUN
ftr-425	186	3	of	of	ADP
ftr-425	186	4	the	the	DET
ftr-425	186	5	majority	majority	NOUN
ftr-425	186	6	view	view	VERB
ftr-425	186	7	the	the	DET
ftr-425	186	8	cases	case	NOUN
ftr-425	186	9	that	that	PRON
ftr-425	186	10	hold	hold	VERB
ftr-425	186	11	that	that	SCONJ
ftr-425	186	12	the	the	DET
ftr-425	186	13	inclusion	inclusion	NOUN
ftr-425	186	14	and	and	CCONJ
ftr-425	186	15	deduction	deduction	NOUN
ftr-425	186	16	method	method	NOUN
ftr-425	186	17	is	be	AUX
ftr-425	186	18	required	require	VERB
ftr-425	186	19	achieve	achieve	VERB
ftr-425	186	20	the	the	DET
ftr-425	186	21	correct	correct	ADJ
ftr-425	186	22	doctrinal	doctrinal	ADJ
ftr-425	186	23	result	result	NOUN
ftr-425	186	24	,	,	PUNCT
ftr-425	186	25	but	but	CCONJ
ftr-425	186	26	,	,	PUNCT
ftr-425	186	27	in	in	ADP
ftr-425	186	28	many	many	ADJ
ftr-425	186	29	cases	case	NOUN
ftr-425	186	30	,	,	PUNCT
ftr-425	186	31	their	their	PRON
ftr-425	186	32	analysis	analysis	NOUN
ftr-425	186	33	is	be	AUX
ftr-425	186	34	flawed	flawed	ADJ
ftr-425	186	35	because	because	SCONJ
ftr-425	186	36	they	they	PRON
ftr-425	186	37	inappropriately	inappropriately	ADV
ftr-425	186	38	apply	apply	VERB
ftr-425	186	39	the	the	DET
ftr-425	186	40	assignment	assignment	NOUN
ftr-425	186	41	of	of	ADP
ftr-425	186	42	income	income	NOUN
ftr-425	186	43	doctrine	doctrine	NOUN
ftr-425	186	44	.	.	PUNCT
ftr-425	187	1	the	the	DET
ftr-425	187	2	assignment	assignment	NOUN
ftr-425	187	3	of	of	ADP
ftr-425	187	4	income	income	NOUN
ftr-425	187	5	argument	argument	NOUN
ftr-425	187	6	usually	usually	ADV
ftr-425	187	7	goes	go	VERB
ftr-425	187	8	as	as	SCONJ
ftr-425	187	9	follows	follow	VERB
ftr-425	187	10	:	:	PUNCT
ftr-425	187	11	to	to	ADP
ftr-425	187	12	the	the	DET
ftr-425	187	13	extent	extent	NOUN
ftr-425	187	14	that	that	SCONJ
ftr-425	187	15	the	the	DET
ftr-425	187	16	contingent	contingent	NOUN
ftr-425	187	17	fee	fee	NOUN
ftr-425	187	18	agreement	agreement	NOUN
ftr-425	187	19	operates	operate	VERB
ftr-425	187	20	to	to	PART
ftr-425	187	21	cause	cause	VERB
ftr-425	187	22	an	an	DET
ftr-425	187	23	immediate	immediate	ADJ
ftr-425	187	24	transfer	transfer	NOUN
ftr-425	187	25	of	of	ADP
ftr-425	187	26	anything	anything	PRON
ftr-425	187	27	,	,	PUNCT
ftr-425	187	28	it	it	PRON
ftr-425	187	29	transfers	transfer	VERB
ftr-425	187	30	only	only	ADV
ftr-425	187	31	the	the	DET
ftr-425	187	32	right	right	NOUN
ftr-425	187	33	to	to	ADP
ftr-425	187	34	the	the	DET
ftr-425	187	35	proceeds	proceed	NOUN
ftr-425	187	36	of	of	ADP
ftr-425	187	37	the	the	DET
ftr-425	187	38	attorney	attorney	NOUN
ftr-425	187	39	fee	fee	NOUN
ftr-425	187	40	portion	portion	NOUN
ftr-425	187	41	of	of	ADP
ftr-425	187	42	the	the	DET
ftr-425	187	43	claim	claim	NOUN
ftr-425	187	44	and	and	CCONJ
ftr-425	187	45	not	not	PART
ftr-425	187	46	the	the	DET
ftr-425	187	47	attorney	attorney	NOUN
ftr-425	187	48	fee	fee	NOUN
ftr-425	187	49	portion	portion	NOUN
ftr-425	187	50	of	of	ADP
ftr-425	187	51	the	the	DET
ftr-425	187	52	claim	claim	NOUN
ftr-425	187	53	itself.46	itself.46	NOUN
ftr-425	187	54	such	such	DET
ftr-425	187	55	a	a	DET
ftr-425	187	56	transfer	transfer	NOUN
ftr-425	187	57	is	be	AUX
ftr-425	187	58	wholly	wholly	ADV
ftr-425	187	59	ineffective	ineffective	ADJ
ftr-425	187	60	for	for	ADP
ftr-425	187	61	tax	tax	NOUN
ftr-425	187	62	purposes	purpose	NOUN
ftr-425	187	63	because	because	SCONJ
ftr-425	187	64	such	such	DET
ftr-425	187	65	a	a	DET
ftr-425	187	66	transfer	transfer	NOUN
ftr-425	187	67	is	be	AUX
ftr-425	187	68	a	a	DET
ftr-425	187	69	transfer	transfer	NOUN
ftr-425	187	70	of	of	ADP
ftr-425	187	71	"	"	PUNCT
ftr-425	187	72	income	income	NOUN
ftr-425	187	73	"	"	PUNCT
ftr-425	187	74	rather	rather	ADV
ftr-425	187	75	than	than	ADP
ftr-425	187	76	a	a	DET
ftr-425	187	77	transfer	transfer	NOUN
ftr-425	187	78	of	of	ADP
ftr-425	187	79	"	"	PUNCT
ftr-425	187	80	property	property	NOUN
ftr-425	187	81	"	"	PUNCT
ftr-425	187	82	for	for	ADP
ftr-425	187	83	assignment	assignment	NOUN
ftr-425	187	84	of	of	ADP
ftr-425	187	85	income	income	NOUN
ftr-425	187	86	purposes.47	purposes.47	PROPN
ftr-425	187	87	using	use	VERB
ftr-425	187	88	the	the	DET
ftr-425	187	89	familiar	familiar	ADJ
ftr-425	187	90	lucas	lucas	PROPN
ftr-425	187	91	v.	v.	PROPN
ftr-425	187	92	earl	earl	PROPN
ftr-425	187	93	metaphors,48	metaphors,48	PROPN
ftr-425	187	94	because	because	SCONJ
ftr-425	187	95	the	the	DET
ftr-425	187	96	agreement	agreement	NOUN
ftr-425	187	97	transfers	transfer	VERB
ftr-425	187	98	fruit	fruit	NOUN
ftr-425	187	99	and	and	CCONJ
ftr-425	187	100	not	not	PART
ftr-425	187	101	tree	tree	NOUN
ftr-425	187	102	,	,	PUNCT
ftr-425	187	103	the	the	DET
ftr-425	187	104	transfer	transfer	NOUN
ftr-425	187	105	is	be	AUX
ftr-425	187	106	ignored	ignore	VERB
ftr-425	187	107	.	.	PUNCT
ftr-425	188	1	as	as	ADP
ftr-425	188	2	a	a	DET
ftr-425	188	3	result	result	NOUN
ftr-425	188	4	,	,	PUNCT
ftr-425	188	5	the	the	DET
ftr-425	188	6	plaintiff	plaintiff	NOUN
ftr-425	188	7	is	be	AUX
ftr-425	188	8	treated	treat	VERB
ftr-425	188	9	as	as	ADP
ftr-425	188	10	receiving	receive	VERB
ftr-425	188	11	44	44	NUM
ftr-425	188	12	.	.	PUNCT
ftr-425	189	1	irc	irc	PROPN
ftr-425	189	2	§	§	PROPN
ftr-425	189	3	83(h	83(h	NUM
ftr-425	189	4	)	)	PUNCT
ftr-425	189	5	.	.	PUNCT
ftr-425	190	1	however	however	ADV
ftr-425	190	2	,	,	PUNCT
ftr-425	190	3	the	the	DET
ftr-425	190	4	deduction	deduction	NOUN
ftr-425	190	5	remains	remain	VERB
ftr-425	190	6	miscellaneous	miscellaneous	ADJ
ftr-425	190	7	itemized	itemize	VERB
ftr-425	190	8	deduction	deduction	NOUN
ftr-425	190	9	,	,	PUNCT
ftr-425	190	10	subject	subject	ADJ
ftr-425	190	11	to	to	ADP
ftr-425	190	12	the	the	DET
ftr-425	190	13	various	various	ADJ
ftr-425	190	14	limitations	limitation	NOUN
ftr-425	190	15	that	that	PRON
ftr-425	190	16	accompany	accompany	VERB
ftr-425	190	17	this	this	DET
ftr-425	190	18	characterization	characterization	NOUN
ftr-425	190	19	.	.	PUNCT
ftr-425	191	1	see	see	VERB
ftr-425	191	2	irc	irc	PROPN
ftr-425	191	3	§	§	PROPN
ftr-425	191	4	§	§	PROPN
ftr-425	191	5	56(b)(1)(a	56(b)(1)(a	NOUN
ftr-425	191	6	)	)	PUNCT
ftr-425	191	7	;	;	PUNCT
ftr-425	192	1	67(a	67(a	NUM
ftr-425	192	2	)	)	PUNCT
ftr-425	192	3	;	;	PUNCT
ftr-425	192	4	68(a	68(a	NUM
ftr-425	192	5	)	)	PUNCT
ftr-425	192	6	.	.	PUNCT
ftr-425	193	1	45	45	NUM
ftr-425	193	2	.	.	X
ftr-425	193	3	see	see	VERB
ftr-425	193	4	polsky	polsky	PROPN
ftr-425	193	5	,	,	PUNCT
ftr-425	193	6	supra	supra	PROPN
ftr-425	193	7	note	note	PROPN
ftr-425	193	8	23	23	NUM
ftr-425	193	9	,	,	PUNCT
ftr-425	193	10	at	at	ADP
ftr-425	193	11	108	108	NUM
ftr-425	193	12	-	-	SYM
ftr-425	193	13	111	111	NUM
ftr-425	193	14	;	;	PUNCT
ftr-425	193	15	see	see	VERB
ftr-425	193	16	also	also	ADV
ftr-425	193	17	polsky	polsky	PROPN
ftr-425	193	18	&	&	CCONJ
ftr-425	193	19	hellwig	hellwig	PROPN
ftr-425	193	20	brief	brief	PROPN
ftr-425	193	21	,	,	PUNCT
ftr-425	193	22	supra	supra	PROPN
ftr-425	193	23	note	note	NOUN
ftr-425	193	24	42	42	NUM
ftr-425	193	25	,	,	PUNCT
ftr-425	193	26	at	at	ADP
ftr-425	193	27	12	12	NUM
ftr-425	193	28	-	-	SYM
ftr-425	193	29	13	13	NUM
ftr-425	193	30	.	.	PUNCT
ftr-425	193	31	46	46	NUM
ftr-425	193	32	.	.	PUNCT
ftr-425	194	1	hukkanen	hukkanen	PROPN
ftr-425	194	2	-	-	PUNCT
ftr-425	194	3	campbell	campbell	PROPN
ftr-425	194	4	v.	v.	ADP
ftr-425	194	5	comm'r	comm'r	PROPN
ftr-425	194	6	,	,	PUNCT
ftr-425	194	7	274	274	NUM
ftr-425	194	8	f.3d	f.3d	NUM
ftr-425	194	9	1312	1312	NUM
ftr-425	194	10	,	,	PUNCT
ftr-425	194	11	1314	1314	NUM
ftr-425	194	12	(	(	PUNCT
ftr-425	194	13	10th	10th	ADJ
ftr-425	194	14	cir	cir	NOUN
ftr-425	194	15	.	.	PROPN
ftr-425	194	16	2001	2001	NUM
ftr-425	194	17	)	)	PUNCT
ftr-425	194	18	;	;	PUNCT
ftr-425	194	19	sinyard	sinyard	PROPN
ftr-425	194	20	v.	v.	ADP
ftr-425	194	21	comm'r	comm'r	PROPN
ftr-425	194	22	,	,	PUNCT
ftr-425	194	23	268	268	NUM
ftr-425	194	24	f.3d	f.3d	NUM
ftr-425	194	25	756	756	NUM
ftr-425	194	26	,	,	PUNCT
ftr-425	194	27	758	758	NUM
ftr-425	194	28	-	-	SYM
ftr-425	194	29	59	59	NUM
ftr-425	194	30	(	(	PUNCT
ftr-425	194	31	9th	9th	ADJ
ftr-425	194	32	cir	cir	NOUN
ftr-425	194	33	.	.	PUNCT
ftr-425	194	34	2001	2001	NUM
ftr-425	194	35	)	)	PUNCT
ftr-425	194	36	;	;	PUNCT
ftr-425	194	37	kenseth	kenseth	PROPN
ftr-425	194	38	v.	v.	ADP
ftr-425	194	39	comm'r	comm'r	PROPN
ftr-425	194	40	,	,	PUNCT
ftr-425	194	41	259	259	NUM
ftr-425	194	42	f.3d	f.3d	NUM
ftr-425	194	43	881	881	NUM
ftr-425	194	44	,	,	PUNCT
ftr-425	194	45	883	883	NUM
ftr-425	194	46	-	-	SYM
ftr-425	194	47	84	84	NUM
ftr-425	194	48	(	(	PUNCT
ftr-425	194	49	7th	7th	ADJ
ftr-425	194	50	cir	cir	NOUN
ftr-425	194	51	.	.	PUNCT
ftr-425	194	52	2001	2001	NUM
ftr-425	194	53	)	)	PUNCT
ftr-425	194	54	;	;	PUNCT
ftr-425	194	55	young	young	ADJ
ftr-425	194	56	v.	v.	ADP
ftr-425	194	57	comm'r	comm'r	PROPN
ftr-425	194	58	,	,	PUNCT
ftr-425	194	59	240	240	NUM
ftr-425	194	60	f.3d	f.3d	NUM
ftr-425	194	61	369	369	NUM
ftr-425	194	62	,	,	PUNCT
ftr-425	194	63	376	376	NUM
ftr-425	194	64	-	-	SYM
ftr-425	194	65	78	78	NUM
ftr-425	194	66	(	(	PUNCT
ftr-425	194	67	4th	4th	ADJ
ftr-425	194	68	cir	cir	NOUN
ftr-425	194	69	.	.	PUNCT
ftr-425	194	70	2001	2001	NUM
ftr-425	194	71	)	)	PUNCT
ftr-425	194	72	;	;	PUNCT
ftr-425	194	73	benci	benci	PROPN
ftr-425	194	74	-	-	PUNCT
ftr-425	194	75	woodward	woodward	PROPN
ftr-425	194	76	v.	v.	ADP
ftr-425	194	77	comm'r	comm'r	PROPN
ftr-425	194	78	,	,	PUNCT
ftr-425	194	79	219	219	NUM
ftr-425	194	80	f.3d	f.3d	NUM
ftr-425	194	81	941	941	NUM
ftr-425	194	82	,	,	PUNCT
ftr-425	194	83	943	943	NUM
ftr-425	194	84	(	(	PUNCT
ftr-425	194	85	9th	9th	ADJ
ftr-425	194	86	cir	cir	NOUN
ftr-425	194	87	.	.	PROPN
ftr-425	194	88	2000	2000	NUM
ftr-425	194	89	)	)	PUNCT
ftr-425	194	90	;	;	PUNCT
ftr-425	194	91	coady	coady	PROPN
ftr-425	194	92	v.	v.	ADP
ftr-425	194	93	comm'r	comm'r	PROPN
ftr-425	194	94	,	,	PUNCT
ftr-425	194	95	213	213	NUM
ftr-425	194	96	f.3d	f.3d	NUM
ftr-425	194	97	1187	1187	NUM
ftr-425	194	98	,	,	PUNCT
ftr-425	194	99	1190	1190	NUM
ftr-425	194	100	(	(	PUNCT
ftr-425	194	101	9th	9th	ADJ
ftr-425	194	102	cir	cir	NOUN
ftr-425	194	103	.	.	PROPN
ftr-425	194	104	2000	2000	NUM
ftr-425	194	105	)	)	PUNCT
ftr-425	194	106	;	;	PUNCT
ftr-425	194	107	121	121	NUM
ftr-425	194	108	f.3d	f.3d	NUM
ftr-425	194	109	393	393	NUM
ftr-425	194	110	,	,	PUNCT
ftr-425	194	111	395	395	NUM
ftr-425	194	112	-	-	SYM
ftr-425	194	113	96	96	NUM
ftr-425	194	114	(	(	PUNCT
ftr-425	194	115	8th	8th	ADJ
ftr-425	194	116	cir	cir	NOUN
ftr-425	194	117	.	.	PUNCT
ftr-425	194	118	1997	1997	NUM
ftr-425	194	119	)	)	PUNCT
ftr-425	194	120	;	;	PUNCT
ftr-425	194	121	alexander	alexander	PROPN
ftr-425	194	122	v.	v.	ADP
ftr-425	194	123	i.r.s	i.r.s	PROPN
ftr-425	194	124	.	.	PUNCT
ftr-425	194	125	,	,	PUNCT
ftr-425	194	126	72	72	NUM
ftr-425	194	127	f.3d	f.3d	NUM
ftr-425	194	128	938	938	NUM
ftr-425	194	129	,	,	PUNCT
ftr-425	194	130	942	942	NUM
ftr-425	194	131	-	-	SYM
ftr-425	194	132	43	43	NUM
ftr-425	194	133	(	(	PUNCT
ftr-425	194	134	1st	1st	ADJ
ftr-425	194	135	cir	cir	NOUN
ftr-425	194	136	.	.	PROPN
ftr-425	194	137	1995	1995	NUM
ftr-425	194	138	)	)	PUNCT
ftr-425	194	139	;	;	PUNCT
ftr-425	194	140	baylin	baylin	PROPN
ftr-425	194	141	v.	v.	PROPN
ftr-425	194	142	united	united	PROPN
ftr-425	194	143	states	states	PROPN
ftr-425	194	144	,	,	PUNCT
ftr-425	194	145	43	43	NUM
ftr-425	194	146	f.3d	f.3d	NUM
ftr-425	194	147	1451	1451	NUM
ftr-425	194	148	,	,	PUNCT
ftr-425	194	149	1454	1454	NUM
ftr-425	194	150	-	-	SYM
ftr-425	194	151	55	55	NUM
ftr-425	194	152	(	(	PUNCT
ftr-425	194	153	fed	fed	PROPN
ftr-425	194	154	.	.	PUNCT
ftr-425	194	155	cir	cir	PROPN
ftr-425	194	156	.	.	PROPN
ftr-425	194	157	1995	1995	NUM
ftr-425	194	158	)	)	PUNCT
ftr-425	194	159	;	;	PUNCT
ftr-425	194	160	o'brien	o'brien	PROPN
ftr-425	194	161	v.	v.	ADP
ftr-425	194	162	comm'r	comm'r	PROPN
ftr-425	194	163	,	,	PUNCT
ftr-425	194	164	319	319	NUM
ftr-425	194	165	f.2d	f.2d	ADP
ftr-425	194	166	532	532	NUM
ftr-425	194	167	,	,	PUNCT
ftr-425	194	168	532	532	NUM
ftr-425	194	169	(	(	PUNCT
ftr-425	194	170	3d	3d	PROPN
ftr-425	194	171	cir	cir	NOUN
ftr-425	194	172	.	.	PROPN
ftr-425	194	173	1963	1963	NUM
ftr-425	194	174	)	)	PUNCT
ftr-425	194	175	.	.	PUNCT
ftr-425	195	1	47	47	NUM
ftr-425	195	2	.	.	PUNCT
ftr-425	195	3	kenseth	kenseth	PROPN
ftr-425	195	4	,	,	PUNCT
ftr-425	195	5	259	259	NUM
ftr-425	195	6	f.3d	f.3d	NUM
ftr-425	195	7	at	at	ADP
ftr-425	195	8	884	884	NUM
ftr-425	195	9	.	.	PUNCT
ftr-425	196	1	48	48	NUM
ftr-425	196	2	.	.	PUNCT
ftr-425	197	1	281	281	NUM
ftr-425	197	2	u.s	u.s	AUX
ftr-425	197	3	.	.	PROPN
ftr-425	197	4	111	111	NUM
ftr-425	197	5	,	,	PUNCT
ftr-425	197	6	115	115	NUM
ftr-425	197	7	(	(	PUNCT
ftr-425	197	8	1930	1930	NUM
ftr-425	197	9	)	)	PUNCT
ftr-425	197	10	(	(	PUNCT
ftr-425	197	11	using	use	VERB
ftr-425	197	12	fruit	fruit	NOUN
ftr-425	197	13	and	and	CCONJ
ftr-425	197	14	tree	tree	NOUN
ftr-425	197	15	metaphor	metaphor	NOUN
ftr-425	197	16	)	)	PUNCT
ftr-425	197	17	.	.	PUNCT
ftr-425	198	1	[	[	X
ftr-425	198	2	vol	vol	NOUN
ftr-425	198	3	6:9	6:9	NUM
ftr-425	198	4	litigation	litigation	NOUN
ftr-425	198	5	expenses	expense	NOUN
ftr-425	198	6	and	and	CCONJ
ftr-425	198	7	the	the	DET
ftr-425	198	8	amt	amt	PROPN
ftr-425	198	9	the	the	DET
ftr-425	198	10	entire	entire	ADJ
ftr-425	198	11	settlement	settlement	NOUN
ftr-425	198	12	amount	amount	NOUN
ftr-425	198	13	and	and	CCONJ
ftr-425	198	14	then	then	ADV
ftr-425	198	15	transferring	transfer	VERB
ftr-425	198	16	the	the	DET
ftr-425	198	17	attorney	attorney	NOUN
ftr-425	198	18	fee	fee	NOUN
ftr-425	198	19	portion	portion	NOUN
ftr-425	198	20	to	to	ADP
ftr-425	198	21	the	the	DET
ftr-425	198	22	attorney.49	attorney.49	ADP
ftr-425	198	23	the	the	DET
ftr-425	198	24	flaw	flaw	NOUN
ftr-425	198	25	in	in	ADP
ftr-425	198	26	this	this	DET
ftr-425	198	27	analysis	analysis	NOUN
ftr-425	198	28	is	be	AUX
ftr-425	198	29	that	that	SCONJ
ftr-425	198	30	the	the	DET
ftr-425	198	31	court	court	NOUN
ftr-425	198	32	-	-	PUNCT
ftr-425	198	33	developed	develop	VERB
ftr-425	198	34	assignment	assignment	NOUN
ftr-425	198	35	of	of	ADP
ftr-425	198	36	income	income	NOUN
ftr-425	198	37	doctrine	doctrine	NOUN
ftr-425	198	38	does	do	AUX
ftr-425	198	39	not	not	PART
ftr-425	198	40	apply	apply	VERB
ftr-425	198	41	to	to	ADP
ftr-425	198	42	arm's	arm'	NOUN
ftr-425	198	43	-	-	PUNCT
ftr-425	198	44	length	length	NOUN
ftr-425	198	45	commercial	commercial	ADJ
ftr-425	198	46	transactions	transaction	NOUN
ftr-425	198	47	,	,	PUNCT
ftr-425	198	48	such	such	ADJ
ftr-425	198	49	as	as	ADP
ftr-425	198	50	contingent	contingent	ADJ
ftr-425	198	51	fee	fee	NOUN
ftr-425	198	52	arrangements.5	arrangements.5	ADP
ftr-425	198	53	"	"	PUNCT
ftr-425	198	54	the	the	DET
ftr-425	198	55	purpose	purpose	NOUN
ftr-425	198	56	of	of	ADP
ftr-425	198	57	the	the	DET
ftr-425	198	58	doctrine	doctrine	NOUN
ftr-425	198	59	is	be	AUX
ftr-425	198	60	to	to	PART
ftr-425	198	61	prevent	prevent	VERB
ftr-425	198	62	manipulation	manipulation	NOUN
ftr-425	198	63	of	of	ADP
ftr-425	198	64	the	the	DET
ftr-425	198	65	progressive	progressive	ADJ
ftr-425	198	66	rate	rate	NOUN
ftr-425	198	67	structure	structure	NOUN
ftr-425	198	68	through	through	ADP
ftr-425	198	69	the	the	DET
ftr-425	198	70	gratuitous	gratuitous	ADJ
ftr-425	198	71	deflection	deflection	NOUN
ftr-425	198	72	of	of	ADP
ftr-425	198	73	pre	pre	ADJ
ftr-425	198	74	-	-	ADJ
ftr-425	198	75	tax	tax	ADJ
ftr-425	198	76	dollars	dollar	NOUN
ftr-425	198	77	to	to	ADP
ftr-425	198	78	members	member	NOUN
ftr-425	198	79	of	of	ADP
ftr-425	198	80	a	a	DET
ftr-425	198	81	taxpayer	taxpayer	NOUN
ftr-425	198	82	's	's	PART
ftr-425	198	83	bounty.51	bounty.51	NOUN
ftr-425	198	84	this	this	PRON
ftr-425	198	85	,	,	PUNCT
ftr-425	198	86	of	of	ADP
ftr-425	198	87	course	course	NOUN
ftr-425	198	88	,	,	PUNCT
ftr-425	198	89	is	be	AUX
ftr-425	198	90	not	not	PART
ftr-425	198	91	what	what	PRON
ftr-425	198	92	is	be	AUX
ftr-425	198	93	taking	take	VERB
ftr-425	198	94	place	place	NOUN
ftr-425	198	95	when	when	SCONJ
ftr-425	198	96	clients	client	NOUN
ftr-425	198	97	hire	hire	VERB
ftr-425	198	98	attorneys	attorney	NOUN
ftr-425	198	99	on	on	ADP
ftr-425	198	100	a	a	DET
ftr-425	198	101	contingent	contingent	ADJ
ftr-425	198	102	fee	fee	NOUN
ftr-425	198	103	basis	basis	NOUN
ftr-425	198	104	.	.	PUNCT
ftr-425	199	1	because	because	SCONJ
ftr-425	199	2	of	of	ADP
ftr-425	199	3	the	the	DET
ftr-425	199	4	inapplicability	inapplicability	NOUN
ftr-425	199	5	of	of	ADP
ftr-425	199	6	the	the	DET
ftr-425	199	7	assignment	assignment	NOUN
ftr-425	199	8	of	of	ADP
ftr-425	199	9	income	income	NOUN
ftr-425	199	10	doctrine	doctrine	NOUN
ftr-425	199	11	,	,	PUNCT
ftr-425	199	12	it	it	PRON
ftr-425	199	13	is	be	AUX
ftr-425	199	14	completely	completely	ADV
ftr-425	199	15	irrelevant	irrelevant	ADJ
ftr-425	199	16	whether	whether	SCONJ
ftr-425	199	17	the	the	DET
ftr-425	199	18	"	"	PUNCT
ftr-425	199	19	thing	thing	NOUN
ftr-425	199	20	"	"	PUNCT
ftr-425	199	21	that	that	PRON
ftr-425	199	22	is	be	AUX
ftr-425	199	23	purportedly	purportedly	ADV
ftr-425	199	24	transferred	transfer	VERB
ftr-425	199	25	upon	upon	SCONJ
ftr-425	199	26	execution	execution	NOUN
ftr-425	199	27	of	of	ADP
ftr-425	199	28	the	the	DET
ftr-425	199	29	fee	fee	NOUN
ftr-425	199	30	agreement	agreement	NOUN
ftr-425	199	31	is	be	AUX
ftr-425	199	32	tree	tree	NOUN
ftr-425	199	33	(	(	PUNCT
ftr-425	199	34	a	a	DET
ftr-425	199	35	portion	portion	NOUN
ftr-425	199	36	of	of	ADP
ftr-425	199	37	the	the	DET
ftr-425	199	38	claim	claim	NOUN
ftr-425	199	39	itself	itself	PRON
ftr-425	199	40	)	)	PUNCT
ftr-425	199	41	or	or	CCONJ
ftr-425	199	42	fruit	fruit	NOUN
ftr-425	199	43	(	(	PUNCT
ftr-425	199	44	a	a	DET
ftr-425	199	45	right	right	NOUN
ftr-425	199	46	to	to	ADP
ftr-425	199	47	the	the	DET
ftr-425	199	48	proceeds	proceed	NOUN
ftr-425	199	49	of	of	ADP
ftr-425	199	50	a	a	DET
ftr-425	199	51	portion	portion	NOUN
ftr-425	199	52	of	of	ADP
ftr-425	199	53	the	the	DET
ftr-425	199	54	claim	claim	NOUN
ftr-425	199	55	)	)	PUNCT
ftr-425	199	56	for	for	ADP
ftr-425	199	57	assignment	assignment	NOUN
ftr-425	199	58	of	of	ADP
ftr-425	199	59	income	income	NOUN
ftr-425	199	60	purposes.52	purposes.52	NOUN
ftr-425	199	61	from	from	ADP
ftr-425	199	62	a	a	DET
ftr-425	199	63	practical	practical	ADJ
ftr-425	199	64	perspective	perspective	NOUN
ftr-425	199	65	,	,	PUNCT
ftr-425	199	66	it	it	PRON
ftr-425	199	67	does	do	AUX
ftr-425	199	68	matter	matter	VERB
ftr-425	199	69	whether	whether	SCONJ
ftr-425	199	70	the	the	DET
ftr-425	199	71	fee	fee	NOUN
ftr-425	199	72	agreement	agreement	NOUN
ftr-425	199	73	is	be	AUX
ftr-425	199	74	treated	treat	VERB
ftr-425	199	75	as	as	ADP
ftr-425	199	76	causing	cause	VERB
ftr-425	199	77	an	an	DET
ftr-425	199	78	immediate	immediate	ADJ
ftr-425	199	79	transfer	transfer	NOUN
ftr-425	199	80	of	of	ADP
ftr-425	199	81	something	something	PRON
ftr-425	199	82	(	(	PUNCT
ftr-425	199	83	either	either	CCONJ
ftr-425	199	84	a	a	DET
ftr-425	199	85	portion	portion	NOUN
ftr-425	199	86	of	of	ADP
ftr-425	199	87	the	the	DET
ftr-425	199	88	claim	claim	NOUN
ftr-425	199	89	or	or	CCONJ
ftr-425	199	90	a	a	DET
ftr-425	199	91	right	right	NOUN
ftr-425	199	92	to	to	PART
ftr-425	199	93	proceeds	proceeds	VERB
ftr-425	199	94	from	from	ADP
ftr-425	199	95	such	such	ADJ
ftr-425	199	96	portion	portion	NOUN
ftr-425	199	97	)	)	PUNCT
ftr-425	199	98	or	or	CCONJ
ftr-425	199	99	,	,	PUNCT
ftr-425	199	100	alternatively	alternatively	ADV
ftr-425	199	101	,	,	PUNCT
ftr-425	199	102	is	be	AUX
ftr-425	199	103	treated	treat	VERB
ftr-425	199	104	as	as	ADP
ftr-425	199	105	a	a	DET
ftr-425	199	106	mere	mere	ADJ
ftr-425	199	107	promise	promise	NOUN
ftr-425	199	108	to	to	PART
ftr-425	199	109	pay.53	pay.53	VERB
ftr-425	199	110	this	this	DET
ftr-425	199	111	determination	determination	NOUN
ftr-425	199	112	is	be	AUX
ftr-425	199	113	academic	academic	ADJ
ftr-425	199	114	because	because	SCONJ
ftr-425	199	115	,	,	PUNCT
ftr-425	199	116	though	though	SCONJ
ftr-425	199	117	it	it	PRON
ftr-425	199	118	affects	affect	VERB
ftr-425	199	119	the	the	DET
ftr-425	199	120	mode	mode	NOUN
ftr-425	199	121	of	of	ADP
ftr-425	199	122	analysis	analysis	NOUN
ftr-425	199	123	,	,	PUNCT
ftr-425	199	124	the	the	DET
ftr-425	199	125	outcome	outcome	NOUN
ftr-425	199	126	should	should	AUX
ftr-425	199	127	be	be	AUX
ftr-425	199	128	the	the	DET
ftr-425	199	129	same	same	ADJ
ftr-425	199	130	in	in	ADP
ftr-425	199	131	that	that	SCONJ
ftr-425	199	132	the	the	DET
ftr-425	199	133	plaintiff	plaintiff	NOUN
ftr-425	199	134	must	must	AUX
ftr-425	199	135	include	include	VERB
ftr-425	199	136	the	the	DET
ftr-425	199	137	entire	entire	ADJ
ftr-425	199	138	settlement	settlement	NOUN
ftr-425	199	139	amount	amount	NOUN
ftr-425	199	140	in	in	ADP
ftr-425	199	141	gross	gross	PROPN
ftr-425	199	142	income.54	income.54	PROPN
ftr-425	199	143	c.	c.	PROPN
ftr-425	199	144	the	the	DET
ftr-425	199	145	(	(	PUNCT
ftr-425	199	146	ir)relevance	ir)relevance	NOUN
ftr-425	199	147	of	of	ADP
ftr-425	199	148	state	state	NOUN
ftr-425	199	149	attorney	attorney	NOUN
ftr-425	199	150	lien	lien	NOUN
ftr-425	199	151	law	law	NOUN
ftr-425	199	152	courts	court	NOUN
ftr-425	199	153	in	in	ADP
ftr-425	199	154	both	both	CCONJ
ftr-425	199	155	the	the	DET
ftr-425	199	156	minority	minority	NOUN
ftr-425	199	157	and	and	CCONJ
ftr-425	199	158	majority	majority	NOUN
ftr-425	199	159	camps	camp	NOUN
ftr-425	199	160	have	have	AUX
ftr-425	199	161	sometimes	sometimes	ADV
ftr-425	199	162	scrutinized	scrutinize	VERB
ftr-425	199	163	underlying	underlie	VERB
ftr-425	199	164	state	state	NOUN
ftr-425	199	165	attorney	attorney	NOUN
ftr-425	199	166	lien	lien	NOUN
ftr-425	199	167	law	law	NOUN
ftr-425	199	168	in	in	ADP
ftr-425	199	169	determining	determine	VERB
ftr-425	199	170	whether	whether	SCONJ
ftr-425	199	171	the	the	DET
ftr-425	199	172	contingent	contingent	NOUN
ftr-425	199	173	fee	fee	NOUN
ftr-425	199	174	agreement	agreement	NOUN
ftr-425	199	175	should	should	AUX
ftr-425	199	176	be	be	AUX
ftr-425	199	177	construed	construe	VERB
ftr-425	199	178	to	to	PART
ftr-425	199	179	result	result	VERB
ftr-425	199	180	in	in	ADP
ftr-425	199	181	an	an	DET
ftr-425	199	182	immediate	immediate	ADJ
ftr-425	199	183	transfer	transfer	NOUN
ftr-425	199	184	49	49	NUM
ftr-425	199	185	.	.	PUNCT
ftr-425	200	1	see	see	VERB
ftr-425	200	2	kenseth	kenseth	PROPN
ftr-425	200	3	,	,	PUNCT
ftr-425	200	4	259	259	NUM
ftr-425	200	5	f.3d	f.3d	NUM
ftr-425	200	6	at	at	ADP
ftr-425	200	7	884	884	NUM
ftr-425	200	8	;	;	PUNCT
ftr-425	200	9	young	young	ADJ
ftr-425	200	10	,	,	PUNCT
ftr-425	200	11	240	240	NUM
ftr-425	200	12	f.3d	f.3d	NUM
ftr-425	200	13	at	at	ADP
ftr-425	200	14	376	376	NUM
ftr-425	200	15	-	-	SYM
ftr-425	200	16	78	78	NUM
ftr-425	200	17	;	;	PUNCT
ftr-425	200	18	coady	coady	PROPN
ftr-425	200	19	,	,	PUNCT
ftr-425	200	20	213	213	NUM
ftr-425	200	21	f.3d	f.3d	NUM
ftr-425	200	22	at	at	ADP
ftr-425	200	23	1187	1187	NUM
ftr-425	200	24	.	.	PUNCT
ftr-425	201	1	50	50	NUM
ftr-425	201	2	.	.	PUNCT
ftr-425	202	1	see	see	VERB
ftr-425	202	2	michael	michael	PROPN
ftr-425	202	3	asimow	asimow	PROPN
ftr-425	202	4	,	,	PUNCT
ftr-425	202	5	applying	apply	VERB
ftr-425	202	6	the	the	DET
ftr-425	202	7	assignment	assignment	NOUN
ftr-425	202	8	of	of	ADP
ftr-425	202	9	income	income	NOUN
ftr-425	202	10	principle	principle	NOUN
ftr-425	202	11	correctly	correctly	ADV
ftr-425	202	12	,	,	PUNCT
ftr-425	202	13	54	54	NUM
ftr-425	202	14	tax	tax	NOUN
ftr-425	202	15	notes	note	NOUN
ftr-425	202	16	607	607	NUM
ftr-425	202	17	,	,	PUNCT
ftr-425	202	18	608	608	NUM
ftr-425	202	19	(	(	PUNCT
ftr-425	202	20	1992	1992	NUM
ftr-425	202	21	)	)	PUNCT
ftr-425	202	22	(	(	PUNCT
ftr-425	202	23	"	"	PUNCT
ftr-425	202	24	[	[	X
ftr-425	202	25	the	the	X
ftr-425	202	26	]	]	X
ftr-425	202	27	[	[	X
ftr-425	202	28	a]ssignment	a]ssignment	NOUN
ftr-425	202	29	of	of	ADP
ftr-425	202	30	income	income	NOUN
ftr-425	202	31	[	[	X
ftr-425	202	32	doctrine	doctrine	NOUN
ftr-425	202	33	]	]	PUNCT
ftr-425	202	34	is	be	AUX
ftr-425	202	35	an	an	DET
ftr-425	202	36	indispensable	indispensable	ADJ
ftr-425	202	37	weapon	weapon	NOUN
ftr-425	202	38	to	to	PART
ftr-425	202	39	protect	protect	VERB
ftr-425	202	40	progressivity	progressivity	NOUN
ftr-425	202	41	and	and	CCONJ
ftr-425	202	42	to	to	PART
ftr-425	202	43	attack	attack	VERB
ftr-425	202	44	tax	tax	NOUN
ftr-425	202	45	avoidance	avoidance	NOUN
ftr-425	202	46	schemes	scheme	NOUN
ftr-425	202	47	.	.	PUNCT
ftr-425	203	1	it	it	PRON
ftr-425	203	2	should	should	AUX
ftr-425	203	3	not	not	PART
ftr-425	203	4	be	be	AUX
ftr-425	203	5	used	use	VERB
ftr-425	203	6	to	to	PART
ftr-425	203	7	overturn	overturn	VERB
ftr-425	203	8	economically	economically	ADV
ftr-425	203	9	rational	rational	ADJ
ftr-425	203	10	,	,	PUNCT
ftr-425	203	11	nontax	nontax	NOUN
ftr-425	203	12	avoidance	avoidance	NOUN
ftr-425	203	13	contractual	contractual	ADJ
ftr-425	203	14	arrangements	arrangement	NOUN
ftr-425	203	15	.	.	PUNCT
ftr-425	204	1	"	"	PUNCT
ftr-425	204	2	)	)	PUNCT
ftr-425	204	3	;	;	PUNCT
ftr-425	204	4	ronald	ronald	PROPN
ftr-425	204	5	h.	h.	PROPN
ftr-425	204	6	jensen	jensen	PROPN
ftr-425	204	7	,	,	PUNCT
ftr-425	204	8	schneer	schneer	NOUN
ftr-425	204	9	v.	v.	ADP
ftr-425	204	10	comm'r	comm'r	NOUN
ftr-425	204	11	:	:	PUNCT
ftr-425	204	12	continuing	continue	VERB
ftr-425	204	13	confusion	confusion	NOUN
ftr-425	204	14	over	over	ADP
ftr-425	204	15	the	the	DET
ftr-425	204	16	assignment	assignment	NOUN
ftr-425	204	17	of	of	ADP
ftr-425	204	18	income	income	NOUN
ftr-425	204	19	doctrine	doctrine	NOUN
ftr-425	204	20	and	and	CCONJ
ftr-425	204	21	personal	personal	ADJ
ftr-425	204	22	service	service	NOUN
ftr-425	204	23	income	income	NOUN
ftr-425	204	24	,	,	PUNCT
ftr-425	204	25	1	1	NUM
ftr-425	204	26	fla	fla	NOUN
ftr-425	204	27	.	.	PUNCT
ftr-425	205	1	tax	tax	PROPN
ftr-425	205	2	rev	rev	PROPN
ftr-425	205	3	.	.	PROPN
ftr-425	205	4	623	623	NUM
ftr-425	205	5	,	,	PUNCT
ftr-425	205	6	633	633	NUM
ftr-425	205	7	(	(	PUNCT
ftr-425	205	8	1993	1993	NUM
ftr-425	205	9	)	)	PUNCT
ftr-425	205	10	(	(	PUNCT
ftr-425	205	11	"	"	PUNCT
ftr-425	205	12	[	[	X
ftr-425	205	13	a]ll	a]ll	ADP
ftr-425	205	14	the	the	DET
ftr-425	205	15	[	[	X
ftr-425	205	16	seminal	seminal	ADJ
ftr-425	205	17	assignment	assignment	NOUN
ftr-425	205	18	of	of	ADP
ftr-425	205	19	income	income	NOUN
ftr-425	205	20	]	]	PUNCT
ftr-425	205	21	cases	case	NOUN
ftr-425	205	22	.	.	PUNCT
ftr-425	205	23	.	.	PUNCT
ftr-425	205	24	.	.	PUNCT
ftr-425	206	1	involved	involve	VERB
ftr-425	206	2	gratuitous	gratuitous	ADJ
ftr-425	206	3	assignments	assignment	NOUN
ftr-425	206	4	of	of	ADP
ftr-425	206	5	income	income	NOUN
ftr-425	206	6	.	.	PUNCT
ftr-425	206	7	"	"	PUNCT
ftr-425	206	8	)	)	PUNCT
ftr-425	206	9	;	;	PUNCT
ftr-425	206	10	elliot	elliot	PROPN
ftr-425	206	11	manning	manning	PROPN
ftr-425	206	12	,	,	PUNCT
ftr-425	206	13	the	the	DET
ftr-425	206	14	service	service	NOUN
ftr-425	206	15	corporation	corporation	NOUN
ftr-425	206	16	who	who	PRON
ftr-425	206	17	is	be	AUX
ftr-425	206	18	taxable	taxable	ADJ
ftr-425	206	19	on	on	ADP
ftr-425	206	20	its	its	PRON
ftr-425	206	21	income	income	NOUN
ftr-425	206	22	:	:	PUNCT
ftr-425	206	23	reconciling	reconcile	VERB
ftr-425	206	24	assignment	assignment	NOUN
ftr-425	206	25	of	of	ADP
ftr-425	206	26	income	income	NOUN
ftr-425	206	27	principles	principle	NOUN
ftr-425	206	28	,	,	PUNCT
ftr-425	206	29	section	section	NOUN
ftr-425	206	30	482	482	NUM
ftr-425	206	31	,	,	PUNCT
ftr-425	206	32	and	and	CCONJ
ftr-425	206	33	section	section	NOUN
ftr-425	206	34	351	351	NUM
ftr-425	206	35	,	,	PUNCT
ftr-425	206	36	37	37	NUM
ftr-425	206	37	u.	u.	PROPN
ftr-425	206	38	miami	miami	PROPN
ftr-425	206	39	l.	l.	PROPN
ftr-425	206	40	rev	rev	PROPN
ftr-425	206	41	.	.	PROPN
ftr-425	206	42	657	657	NUM
ftr-425	206	43	,	,	PUNCT
ftr-425	206	44	668	668	NUM
ftr-425	206	45	-	-	SYM
ftr-425	206	46	69	69	NUM
ftr-425	206	47	(	(	PUNCT
ftr-425	206	48	1983	1983	NUM
ftr-425	206	49	)	)	PUNCT
ftr-425	206	50	.	.	PUNCT
ftr-425	207	1	51	51	NUM
ftr-425	207	2	.	.	PUNCT
ftr-425	208	1	see	see	VERB
ftr-425	208	2	jensen	jensen	PROPN
ftr-425	208	3	,	,	PUNCT
ftr-425	208	4	supra	supra	PROPN
ftr-425	208	5	note	note	PROPN
ftr-425	208	6	50	50	NUM
ftr-425	208	7	,	,	PUNCT
ftr-425	208	8	at	at	ADP
ftr-425	208	9	632	632	NUM
ftr-425	208	10	(	(	PUNCT
ftr-425	208	11	"	"	PUNCT
ftr-425	208	12	the	the	DET
ftr-425	208	13	essence	essence	NOUN
ftr-425	208	14	ofthe	ofthe	NOUN
ftr-425	208	15	assignment	assignment	NOUN
ftr-425	208	16	of	of	ADP
ftr-425	208	17	income	income	NOUN
ftr-425	208	18	doctrine	doctrine	NOUN
ftr-425	208	19	[	[	X
ftr-425	208	20	is	be	AUX
ftr-425	208	21	]	]	X
ftr-425	208	22	...	...	PUNCT
ftr-425	209	1	the	the	DET
ftr-425	209	2	concern	concern	NOUN
ftr-425	209	3	that	that	SCONJ
ftr-425	209	4	the	the	DET
ftr-425	209	5	progressive	progressive	ADJ
ftr-425	209	6	tax	tax	NOUN
ftr-425	209	7	rate	rate	NOUN
ftr-425	209	8	schedule	schedule	NOUN
ftr-425	209	9	not	not	PART
ftr-425	209	10	be	be	AUX
ftr-425	209	11	subverted	subvert	VERB
ftr-425	209	12	by	by	ADP
ftr-425	209	13	permitting	permit	VERB
ftr-425	209	14	income	income	NOUN
ftr-425	209	15	to	to	PART
ftr-425	209	16	be	be	AUX
ftr-425	209	17	artificially	artificially	ADV
ftr-425	209	18	split	split	VERB
ftr-425	209	19	among	among	ADP
ftr-425	209	20	formally	formally	ADV
ftr-425	209	21	separate	separate	ADJ
ftr-425	209	22	taxpayers	taxpayer	NOUN
ftr-425	209	23	who	who	PRON
ftr-425	209	24	in	in	ADP
ftr-425	209	25	fact	fact	NOUN
ftr-425	209	26	constitute	constitute	VERB
ftr-425	209	27	a	a	DET
ftr-425	209	28	single	single	ADJ
ftr-425	209	29	economic	economic	ADJ
ftr-425	209	30	unit	unit	NOUN
ftr-425	209	31	"	"	PUNCT
ftr-425	209	32	)	)	PUNCT
ftr-425	209	33	.	.	PUNCT
ftr-425	210	1	52	52	NUM
ftr-425	210	2	.	.	PUNCT
ftr-425	211	1	see	see	VERB
ftr-425	211	2	polsky	polsky	PROPN
ftr-425	211	3	,	,	PUNCT
ftr-425	211	4	supra	supra	PROPN
ftr-425	211	5	note	note	PROPN
ftr-425	211	6	23	23	NUM
ftr-425	211	7	,	,	PUNCT
ftr-425	211	8	at	at	ADP
ftr-425	211	9	88	88	NUM
ftr-425	211	10	-	-	SYM
ftr-425	211	11	92	92	NUM
ftr-425	211	12	(	(	PUNCT
ftr-425	211	13	"	"	PUNCT
ftr-425	211	14	in	in	ADP
ftr-425	211	15	an	an	DET
ftr-425	211	16	assignment	assignment	NOUN
ftr-425	211	17	for	for	ADP
ftr-425	211	18	value	value	NOUN
ftr-425	211	19	case	case	NOUN
ftr-425	211	20	,	,	PUNCT
ftr-425	211	21	it	it	PRON
ftr-425	211	22	does	do	AUX
ftr-425	211	23	not	not	PART
ftr-425	211	24	matter	matter	VERB
ftr-425	211	25	whether	whether	SCONJ
ftr-425	211	26	the	the	DET
ftr-425	211	27	taxpayer	taxpayer	NOUN
ftr-425	211	28	transfers	transfer	VERB
ftr-425	211	29	fruit	fruit	NOUN
ftr-425	211	30	or	or	CCONJ
ftr-425	211	31	tree	tree	NOUN
ftr-425	211	32	"	"	PUNCT
ftr-425	211	33	)	)	PUNCT
ftr-425	211	34	.	.	PUNCT
ftr-425	212	1	53	53	NUM
ftr-425	212	2	.	.	X
ftr-425	213	1	see	see	VERB
ftr-425	213	2	supra	supra	PROPN
ftr-425	213	3	notes	note	VERB
ftr-425	213	4	37	37	NUM
ftr-425	213	5	-	-	SYM
ftr-425	213	6	45	45	NUM
ftr-425	213	7	and	and	CCONJ
ftr-425	213	8	accompanying	accompany	VERB
ftr-425	213	9	text	text	NOUN
ftr-425	213	10	.	.	PUNCT
ftr-425	214	1	54	54	NUM
ftr-425	214	2	.	.	PUNCT
ftr-425	215	1	see	see	VERB
ftr-425	215	2	supra	supra	PROPN
ftr-425	215	3	notes	note	VERB
ftr-425	215	4	42	42	NUM
ftr-425	215	5	-	-	SYM
ftr-425	215	6	45	45	NUM
ftr-425	215	7	and	and	CCONJ
ftr-425	215	8	accompanying	accompany	VERB
ftr-425	215	9	text	text	NOUN
ftr-425	215	10	.	.	PUNCT
ftr-425	216	1	20041	20041	NUM
ftr-425	216	2	florida	florida	PROPN
ftr-425	216	3	tax	tax	NOUN
ftr-425	216	4	review	review	NOUN
ftr-425	216	5	of	of	ADP
ftr-425	216	6	the	the	DET
ftr-425	216	7	attorney	attorney	NOUN
ftr-425	216	8	fee	fee	NOUN
ftr-425	216	9	portion	portion	NOUN
ftr-425	216	10	of	of	ADP
ftr-425	216	11	the	the	DET
ftr-425	216	12	claim.55	claim.55	NOUN
ftr-425	216	13	this	this	DET
ftr-425	216	14	reliance	reliance	NOUN
ftr-425	216	15	on	on	ADP
ftr-425	216	16	state	state	NOUN
ftr-425	216	17	attorney	attorney	NOUN
ftr-425	216	18	lien	lien	NOUN
ftr-425	216	19	law	law	NOUN
ftr-425	216	20	appears	appear	VERB
ftr-425	216	21	misplaced	misplace	VERB
ftr-425	216	22	.	.	PUNCT
ftr-425	217	1	it	it	PRON
ftr-425	217	2	is	be	AUX
ftr-425	217	3	true	true	ADJ
ftr-425	217	4	that	that	SCONJ
ftr-425	217	5	,	,	PUNCT
ftr-425	217	6	in	in	ADP
ftr-425	217	7	determining	determine	VERB
ftr-425	217	8	ownership	ownership	NOUN
ftr-425	217	9	of	of	ADP
ftr-425	217	10	an	an	DET
ftr-425	217	11	asset	asset	NOUN
ftr-425	217	12	(	(	PUNCT
ftr-425	217	13	in	in	ADP
ftr-425	217	14	these	these	DET
ftr-425	217	15	cases	case	NOUN
ftr-425	217	16	,	,	PUNCT
ftr-425	217	17	the	the	DET
ftr-425	217	18	attorney	attorney	NOUN
ftr-425	217	19	fee	fee	NOUN
ftr-425	217	20	portion	portion	NOUN
ftr-425	217	21	of	of	ADP
ftr-425	217	22	the	the	DET
ftr-425	217	23	claim	claim	NOUN
ftr-425	217	24	)	)	PUNCT
ftr-425	217	25	,	,	PUNCT
ftr-425	217	26	it	it	PRON
ftr-425	217	27	is	be	AUX
ftr-425	217	28	necessary	necessary	ADJ
ftr-425	217	29	to	to	PART
ftr-425	217	30	analyze	analyze	VERB
ftr-425	217	31	the	the	DET
ftr-425	217	32	incidents	incident	NOUN
ftr-425	217	33	of	of	ADP
ftr-425	217	34	ownership.56	ownership.56	NOUN
ftr-425	217	35	it	it	PRON
ftr-425	217	36	is	be	AUX
ftr-425	217	37	also	also	ADV
ftr-425	217	38	true	true	ADJ
ftr-425	217	39	that	that	SCONJ
ftr-425	217	40	state	state	NOUN
ftr-425	217	41	law	law	NOUN
ftr-425	217	42	is	be	AUX
ftr-425	217	43	critically	critically	ADV
ftr-425	217	44	important	important	ADJ
ftr-425	217	45	to	to	ADP
ftr-425	217	46	this	this	DET
ftr-425	217	47	analysis	analysis	NOUN
ftr-425	217	48	,	,	PUNCT
ftr-425	217	49	because	because	SCONJ
ftr-425	217	50	state	state	NOUN
ftr-425	217	51	law	law	NOUN
ftr-425	217	52	governs	govern	VERB
ftr-425	217	53	the	the	DET
ftr-425	217	54	property	property	NOUN
ftr-425	217	55	rights	right	NOUN
ftr-425	217	56	of	of	ADP
ftr-425	217	57	its	its	PRON
ftr-425	217	58	residents	resident	NOUN
ftr-425	217	59	.	.	PUNCT
ftr-425	218	1	in	in	ADP
ftr-425	218	2	this	this	DET
ftr-425	218	3	analysis	analysis	NOUN
ftr-425	218	4	,	,	PUNCT
ftr-425	218	5	however	however	ADV
ftr-425	218	6	,	,	PUNCT
ftr-425	218	7	the	the	DET
ftr-425	218	8	incidents	incident	NOUN
ftr-425	218	9	of	of	ADP
ftr-425	218	10	ownership	ownership	NOUN
ftr-425	218	11	that	that	PRON
ftr-425	218	12	are	be	AUX
ftr-425	218	13	important	important	ADJ
ftr-425	218	14	are	be	AUX
ftr-425	218	15	those	those	PRON
ftr-425	218	16	that	that	PRON
ftr-425	218	17	exist	exist	VERB
ftr-425	218	18	in	in	ADP
ftr-425	218	19	substance	substance	NOUN
ftr-425	218	20	and	and	CCONJ
ftr-425	218	21	not	not	PART
ftr-425	218	22	merely	merely	ADV
ftr-425	218	23	in	in	ADP
ftr-425	218	24	form	form	NOUN
ftr-425	218	25	.	.	PUNCT
ftr-425	219	1	the	the	DET
ftr-425	219	2	distinctions	distinction	NOUN
ftr-425	219	3	among	among	ADP
ftr-425	219	4	various	various	ADJ
ftr-425	219	5	states	state	NOUN
ftr-425	219	6	'	'	PART
ftr-425	219	7	attorney	attorney	NOUN
ftr-425	219	8	lien	lien	NOUN
ftr-425	219	9	statutes	statute	NOUN
ftr-425	219	10	lack	lack	VERB
ftr-425	219	11	substantive	substantive	ADJ
ftr-425	219	12	impact	impact	NOUN
ftr-425	219	13	.	.	PUNCT
ftr-425	220	1	as	as	SCONJ
ftr-425	220	2	the	the	DET
ftr-425	220	3	fifth	fifth	ADJ
ftr-425	220	4	circuit	circuit	NOUN
ftr-425	220	5	has	have	AUX
ftr-425	220	6	noted	note	VERB
ftr-425	220	7	,	,	PUNCT
ftr-425	220	8	"	"	PUNCT
ftr-425	220	9	the	the	DET
ftr-425	220	10	discrepanc[ies	discrepanc[ie	NOUN
ftr-425	220	11	in	in	ADP
ftr-425	220	12	state	state	NOUN
ftr-425	220	13	attorney	attorney	NOUN
ftr-425	220	14	lien	lien	NOUN
ftr-425	220	15	law	law	PROPN
ftr-425	220	16	]	]	PUNCT
ftr-425	220	17	do	do	AUX
ftr-425	220	18	[	[	X
ftr-425	220	19	]	]	X
ftr-425	220	20	not	not	PART
ftr-425	220	21	meaningfully	meaningfully	ADV
ftr-425	220	22	affect	affect	VERB
ftr-425	220	23	the	the	DET
ftr-425	220	24	economic	economic	ADJ
ftr-425	220	25	reality	reality	NOUN
ftr-425	220	26	facing	face	VERB
ftr-425	220	27	the	the	DET
ftr-425	220	28	taxpayer	taxpayer	NOUN
ftr-425	220	29	-	-	PUNCT
ftr-425	220	30	plaintiff	plaintiff	NOUN
ftr-425	220	31	.	.	PUNCT
ftr-425	221	1	,57	,57	PUNCT
ftr-425	221	2	in	in	ADP
ftr-425	221	3	other	other	ADJ
ftr-425	221	4	words	word	NOUN
ftr-425	221	5	,	,	PUNCT
ftr-425	221	6	although	although	SCONJ
ftr-425	221	7	there	there	PRON
ftr-425	221	8	are	be	VERB
ftr-425	221	9	slightly	slightly	ADV
ftr-425	221	10	different	different	ADJ
ftr-425	221	11	nuances	nuance	NOUN
ftr-425	221	12	in	in	ADP
ftr-425	221	13	each	each	DET
ftr-425	221	14	state	state	NOUN
ftr-425	221	15	's	's	PART
ftr-425	221	16	exposition	exposition	NOUN
ftr-425	221	17	of	of	ADP
ftr-425	221	18	its	its	PRON
ftr-425	221	19	attorney	attorney	NOUN
ftr-425	221	20	lien	lien	NOUN
ftr-425	221	21	law	law	NOUN
ftr-425	221	22	,	,	PUNCT
ftr-425	221	23	these	these	DET
ftr-425	221	24	differences	difference	NOUN
ftr-425	221	25	are	be	AUX
ftr-425	221	26	not	not	PART
ftr-425	221	27	meaningful	meaningful	ADJ
ftr-425	221	28	in	in	ADP
ftr-425	221	29	that	that	PRON
ftr-425	221	30	,	,	PUNCT
ftr-425	221	31	as	as	ADP
ftr-425	221	32	a	a	DET
ftr-425	221	33	practical	practical	ADJ
ftr-425	221	34	matter	matter	NOUN
ftr-425	221	35	,	,	PUNCT
ftr-425	221	36	all	all	DET
ftr-425	221	37	attorney	attorney	NOUN
ftr-425	221	38	lien	lien	NOUN
ftr-425	221	39	laws	law	NOUN
ftr-425	221	40	operate	operate	VERB
ftr-425	221	41	in	in	ADP
ftr-425	221	42	the	the	DET
ftr-425	221	43	same	same	ADJ
ftr-425	221	44	way.58	way.58	NOUN
ftr-425	221	45	resting	rest	VERB
ftr-425	221	46	a	a	DET
ftr-425	221	47	federal	federal	ADJ
ftr-425	221	48	tax	tax	NOUN
ftr-425	221	49	determination	determination	NOUN
ftr-425	221	50	on	on	ADP
ftr-425	221	51	the	the	DET
ftr-425	221	52	basis	basis	NOUN
ftr-425	221	53	of	of	ADP
ftr-425	221	54	these	these	DET
ftr-425	221	55	formalistic	formalistic	ADJ
ftr-425	221	56	differences	difference	NOUN
ftr-425	221	57	would	would	AUX
ftr-425	221	58	appear	appear	VERB
ftr-425	221	59	to	to	PART
ftr-425	221	60	violate	violate	VERB
ftr-425	221	61	the	the	DET
ftr-425	221	62	fundamental	fundamental	ADJ
ftr-425	221	63	notion	notion	NOUN
ftr-425	221	64	that	that	SCONJ
ftr-425	221	65	tax	tax	NOUN
ftr-425	221	66	consequences	consequence	NOUN
ftr-425	221	67	depend	depend	VERB
ftr-425	221	68	on	on	ADP
ftr-425	221	69	the	the	DET
ftr-425	221	70	substance	substance	NOUN
ftr-425	221	71	rather	rather	ADV
ftr-425	221	72	than	than	ADP
ftr-425	221	73	the	the	DET
ftr-425	221	74	form	form	NOUN
ftr-425	221	75	of	of	ADP
ftr-425	221	76	the	the	DET
ftr-425	221	77	transaction	transaction	NOUN
ftr-425	221	78	.	.	PUNCT
ftr-425	222	1	d.	d.	PROPN
ftr-425	222	2	the	the	DET
ftr-425	222	3	upcoming	upcoming	PROPN
ftr-425	222	4	supreme	supreme	PROPN
ftr-425	222	5	court	court	PROPN
ftr-425	222	6	cases	case	NOUN
ftr-425	222	7	on	on	ADP
ftr-425	222	8	march	march	PROPN
ftr-425	222	9	29	29	NUM
ftr-425	222	10	,	,	PUNCT
ftr-425	222	11	2004	2004	NUM
ftr-425	222	12	,	,	PUNCT
ftr-425	222	13	the	the	DET
ftr-425	222	14	united	united	PROPN
ftr-425	222	15	states	states	PROPN
ftr-425	222	16	supreme	supreme	PROPN
ftr-425	222	17	court	court	PROPN
ftr-425	222	18	granted	grant	VERB
ftr-425	222	19	certiorari	certiorari	NOUN
ftr-425	222	20	on	on	ADP
ftr-425	222	21	two	two	NUM
ftr-425	222	22	contingent	contingent	ADJ
ftr-425	222	23	attorney	attorney	NOUN
ftr-425	222	24	fee	fee	NOUN
ftr-425	222	25	cases	case	NOUN
ftr-425	222	26	,	,	PUNCT
ftr-425	222	27	both	both	PRON
ftr-425	222	28	of	of	ADP
ftr-425	222	29	which	which	PRON
ftr-425	222	30	involved	involve	VERB
ftr-425	222	31	circuit	circuit	NOUN
ftr-425	222	32	decisions	decision	NOUN
ftr-425	222	33	that	that	PRON
ftr-425	222	34	applied	apply	VERB
ftr-425	222	35	the	the	DET
ftr-425	222	36	exclusion	exclusion	NOUN
ftr-425	222	37	method.59	method.59	VERB
ftr-425	222	38	in	in	ADP
ftr-425	222	39	one	one	NUM
ftr-425	222	40	of	of	ADP
ftr-425	222	41	the	the	DET
ftr-425	222	42	cases	case	NOUN
ftr-425	222	43	,	,	PUNCT
ftr-425	222	44	banaitis	banaitis	NOUN
ftr-425	222	45	v.	v.	ADP
ftr-425	222	46	comm	comm	NOUN
ftr-425	222	47	'	'	PUNCT
ftr-425	222	48	r	r	NOUN
ftr-425	222	49	,	,	PUNCT
ftr-425	222	50	the	the	DET
ftr-425	222	51	ninth	ninth	ADJ
ftr-425	222	52	circuit	circuit	NOUN
ftr-425	222	53	relied	rely	VERB
ftr-425	222	54	on	on	ADP
ftr-425	222	55	"	"	PUNCT
ftr-425	222	56	the	the	DET
ftr-425	222	57	unique	unique	ADJ
ftr-425	222	58	features	feature	NOUN
ftr-425	222	59	of	of	ADP
ftr-425	222	60	oregon	oregon	PROPN
ftr-425	222	61	law	law	PROPN
ftr-425	222	62	"	"	PUNCT
ftr-425	222	63	governing	govern	VERB
ftr-425	222	64	attorney	attorney	NOUN
ftr-425	222	65	liens	lien	NOUN
ftr-425	222	66	in	in	ADP
ftr-425	222	67	reaching	reach	VERB
ftr-425	222	68	its	its	PRON
ftr-425	222	69	conclusion,60	conclusion,60	NOUN
ftr-425	222	70	while	while	NOUN
ftr-425	222	71	in	in	ADP
ftr-425	222	72	the	the	DET
ftr-425	222	73	other	other	ADJ
ftr-425	222	74	case	case	NOUN
ftr-425	222	75	,	,	PUNCT
ftr-425	222	76	banks	bank	NOUN
ftr-425	222	77	v.	v.	ADP
ftr-425	222	78	comm	comm	NOUN
ftr-425	222	79	'	'	PUNCT
ftr-425	222	80	r	r	NOUN
ftr-425	222	81	,	,	PUNCT
ftr-425	222	82	the	the	DET
ftr-425	222	83	sixth	sixth	ADJ
ftr-425	222	84	circuit	circuit	NOUN
ftr-425	222	85	disclaimed	disclaim	VERB
ftr-425	222	86	the	the	DET
ftr-425	222	87	relevance	relevance	NOUN
ftr-425	222	88	of	of	ADP
ftr-425	222	89	attorney	attorney	NOUN
ftr-425	222	90	lien	lien	NOUN
ftr-425	222	91	law.6	law.6	PROPN
ftr-425	222	92	in	in	ADP
ftr-425	222	93	deciding	decide	VERB
ftr-425	222	94	these	these	DET
ftr-425	222	95	cases	case	NOUN
ftr-425	222	96	,	,	PUNCT
ftr-425	222	97	the	the	DET
ftr-425	222	98	court	court	NOUN
ftr-425	222	99	has	have	VERB
ftr-425	222	100	three	three	NUM
ftr-425	222	101	options	option	NOUN
ftr-425	222	102	.	.	PUNCT
ftr-425	223	1	first	first	ADV
ftr-425	223	2	,	,	PUNCT
ftr-425	223	3	it	it	PRON
ftr-425	223	4	could	could	AUX
ftr-425	223	5	hold	hold	VERB
ftr-425	223	6	that	that	SCONJ
ftr-425	223	7	,	,	PUNCT
ftr-425	223	8	regardless	regardless	ADV
ftr-425	223	9	of	of	ADP
ftr-425	223	10	nuances	nuance	NOUN
ftr-425	223	11	in	in	ADP
ftr-425	223	12	state	state	NOUN
ftr-425	223	13	attorney	attorney	NOUN
ftr-425	223	14	lien	lien	NOUN
ftr-425	223	15	law	law	NOUN
ftr-425	223	16	,	,	PUNCT
ftr-425	223	17	the	the	DET
ftr-425	223	18	inclusion	inclusion	NOUN
ftr-425	223	19	and	and	CCONJ
ftr-425	223	20	deduction	deduction	NOUN
ftr-425	223	21	method	method	NOUN
ftr-425	223	22	is	be	AUX
ftr-425	223	23	required	require	VERB
ftr-425	223	24	in	in	ADP
ftr-425	223	25	all	all	DET
ftr-425	223	26	cases.62	cases.62	ADJ
ftr-425	223	27	second	second	ADJ
ftr-425	223	28	,	,	PUNCT
ftr-425	223	29	it	it	PRON
ftr-425	223	30	could	could	AUX
ftr-425	223	31	hold	hold	VERB
ftr-425	223	32	that	that	SCONJ
ftr-425	223	33	,	,	PUNCT
ftr-425	223	34	regardless	regardless	ADV
ftr-425	223	35	of	of	ADP
ftr-425	223	36	these	these	DET
ftr-425	223	37	55	55	NUM
ftr-425	223	38	.	.	PUNCT
ftr-425	224	1	see	see	VERB
ftr-425	224	2	supra	supra	PROPN
ftr-425	224	3	notes	note	VERB
ftr-425	224	4	25	25	NUM
ftr-425	224	5	-	-	SYM
ftr-425	224	6	36	36	NUM
ftr-425	224	7	and	and	CCONJ
ftr-425	224	8	accompanying	accompany	VERB
ftr-425	224	9	text	text	NOUN
ftr-425	224	10	.	.	PUNCT
ftr-425	225	1	56	56	NUM
ftr-425	225	2	.	.	X
ftr-425	226	1	see	see	VERB
ftr-425	226	2	supra	supra	PROPN
ftr-425	226	3	notes	note	VERB
ftr-425	226	4	39	39	NUM
ftr-425	226	5	-	-	SYM
ftr-425	226	6	40	40	NUM
ftr-425	226	7	and	and	CCONJ
ftr-425	226	8	accompanying	accompany	VERB
ftr-425	226	9	text	text	NOUN
ftr-425	226	10	.	.	PUNCT
ftr-425	227	1	57	57	NUM
ftr-425	227	2	.	.	X
ftr-425	228	1	srivastava	srivastava	PROPN
ftr-425	228	2	v.	v.	ADP
ftr-425	228	3	comm'r	comm'r	PROPN
ftr-425	228	4	,	,	PUNCT
ftr-425	228	5	220	220	NUM
ftr-425	228	6	f.3d	f.3d	NUM
ftr-425	228	7	353	353	NUM
ftr-425	228	8	,	,	PUNCT
ftr-425	228	9	364	364	NUM
ftr-425	228	10	(	(	PUNCT
ftr-425	228	11	5th	5th	ADJ
ftr-425	228	12	cir	cir	NOUN
ftr-425	228	13	.	.	PROPN
ftr-425	228	14	2000	2000	NUM
ftr-425	228	15	)	)	PUNCT
ftr-425	228	16	(	(	PUNCT
ftr-425	228	17	emphasis	emphasis	NOUN
ftr-425	228	18	in	in	ADP
ftr-425	228	19	original	original	ADJ
ftr-425	228	20	)	)	PUNCT
ftr-425	228	21	.	.	PUNCT
ftr-425	229	1	58	58	NUM
ftr-425	229	2	.	.	PUNCT
ftr-425	229	3	see	see	VERB
ftr-425	229	4	young	young	ADJ
ftr-425	229	5	v.	v.	ADP
ftr-425	229	6	comm'r	comm'r	PROPN
ftr-425	229	7	,	,	PUNCT
ftr-425	229	8	240	240	NUM
ftr-425	229	9	f.3d	f.3d	NUM
ftr-425	229	10	369	369	NUM
ftr-425	229	11	,	,	PUNCT
ftr-425	229	12	378	378	NUM
ftr-425	229	13	(	(	PUNCT
ftr-425	229	14	4th	4th	ADJ
ftr-425	229	15	cir	cir	NOUN
ftr-425	229	16	.	.	PROPN
ftr-425	229	17	2001	2001	NUM
ftr-425	229	18	)	)	PUNCT
ftr-425	229	19	(	(	PUNCT
ftr-425	229	20	noting	note	VERB
ftr-425	229	21	that	that	SCONJ
ftr-425	229	22	courts	court	NOUN
ftr-425	229	23	relying	rely	VERB
ftr-425	229	24	on	on	ADP
ftr-425	229	25	state	state	NOUN
ftr-425	229	26	attorney	attorney	NOUN
ftr-425	229	27	lien	lien	NOUN
ftr-425	229	28	law	law	NOUN
ftr-425	229	29	have	have	AUX
ftr-425	229	30	reached	reach	VERB
ftr-425	229	31	different	different	ADJ
ftr-425	229	32	conclusions	conclusion	NOUN
ftr-425	229	33	even	even	ADV
ftr-425	229	34	though	though	SCONJ
ftr-425	229	35	there	there	PRON
ftr-425	229	36	was	be	VERB
ftr-425	229	37	no	no	DET
ftr-425	229	38	"	"	PUNCT
ftr-425	229	39	relevant	relevant	ADJ
ftr-425	229	40	distinction	distinction	NOUN
ftr-425	229	41	"	"	PUNCT
ftr-425	229	42	between	between	ADP
ftr-425	229	43	the	the	DET
ftr-425	229	44	state	state	NOUN
ftr-425	229	45	law	law	NOUN
ftr-425	229	46	analyzed	analyze	VERB
ftr-425	229	47	)	)	PUNCT
ftr-425	229	48	.	.	PUNCT
ftr-425	230	1	59	59	NUM
ftr-425	230	2	.	.	PUNCT
ftr-425	231	1	comm'r	comm'r	NOUN
ftr-425	231	2	v.	v.	ADP
ftr-425	231	3	banks	bank	NOUN
ftr-425	231	4	,	,	PUNCT
ftr-425	231	5	124	124	NUM
ftr-425	231	6	s.	s.	PROPN
ftr-425	231	7	ct	ct	PROPN
ftr-425	231	8	.	.	PROPN
ftr-425	231	9	1712	1712	NUM
ftr-425	231	10	(	(	PUNCT
ftr-425	231	11	2004	2004	NUM
ftr-425	231	12	)	)	PUNCT
ftr-425	231	13	;	;	PUNCT
ftr-425	231	14	comm'r	comm'r	PROPN
ftr-425	231	15	v.	v.	ADP
ftr-425	231	16	banaitis	banaitis	NOUN
ftr-425	231	17	,	,	PUNCT
ftr-425	231	18	124	124	NUM
ftr-425	231	19	s.ct	s.ct	NOUN
ftr-425	231	20	.	.	PROPN
ftr-425	231	21	1713	1713	NUM
ftr-425	231	22	(	(	PUNCT
ftr-425	231	23	2004	2004	NUM
ftr-425	231	24	)	)	PUNCT
ftr-425	231	25	.	.	PUNCT
ftr-425	232	1	60	60	NUM
ftr-425	232	2	.	.	X
ftr-425	232	3	340	340	NUM
ftr-425	232	4	f.3d	f.3d	NUM
ftr-425	232	5	1074	1074	NUM
ftr-425	232	6	,	,	PUNCT
ftr-425	232	7	1082	1082	NUM
ftr-425	232	8	-	-	SYM
ftr-425	232	9	83	83	NUM
ftr-425	232	10	(	(	PUNCT
ftr-425	232	11	9th	9th	ADJ
ftr-425	232	12	cir	cir	NOUN
ftr-425	232	13	.	.	PROPN
ftr-425	232	14	2003	2003	NUM
ftr-425	232	15	)	)	PUNCT
ftr-425	232	16	.	.	PUNCT
ftr-425	233	1	61	61	NUM
ftr-425	233	2	.	.	X
ftr-425	234	1	345	345	NUM
ftr-425	234	2	f.3d	f.3d	NUM
ftr-425	234	3	373	373	NUM
ftr-425	234	4	,	,	PUNCT
ftr-425	234	5	386	386	NUM
ftr-425	234	6	(	(	PUNCT
ftr-425	234	7	6th	6th	ADJ
ftr-425	234	8	cir	cir	NOUN
ftr-425	234	9	.	.	PROPN
ftr-425	234	10	2003	2003	NUM
ftr-425	234	11	)	)	PUNCT
ftr-425	234	12	.	.	PUNCT
ftr-425	235	1	62	62	NUM
ftr-425	235	2	.	.	PUNCT
ftr-425	236	1	see	see	VERB
ftr-425	236	2	,	,	PUNCT
ftr-425	236	3	e.g.	e.g.	ADV
ftr-425	236	4	,	,	PUNCT
ftr-425	236	5	alexanderv	alexanderv	NOUN
ftr-425	236	6	.	.	PUNCT
ftr-425	237	1	i.r.s	i.r.s	PROPN
ftr-425	237	2	.	.	PROPN
ftr-425	237	3	,	,	PUNCT
ftr-425	237	4	72	72	NUM
ftr-425	237	5	f.3d	f.3d	NUM
ftr-425	237	6	938	938	NUM
ftr-425	237	7	,	,	PUNCT
ftr-425	237	8	942	942	NUM
ftr-425	237	9	-	-	SYM
ftr-425	237	10	43	43	NUM
ftr-425	237	11	(	(	PUNCT
ftr-425	237	12	lst	lst	INTJ
ftr-425	237	13	cir	cir	NOUN
ftr-425	237	14	.	.	PROPN
ftr-425	237	15	1995	1995	NUM
ftr-425	237	16	)	)	PUNCT
ftr-425	237	17	;	;	PUNCT
ftr-425	237	18	young	young	ADJ
ftr-425	237	19	v.	v.	ADP
ftr-425	237	20	comm'r	comm'r	PROPN
ftr-425	237	21	,	,	PUNCT
ftr-425	237	22	240	240	NUM
ftr-425	237	23	f.3d	f.3d	NUM
ftr-425	237	24	369	369	NUM
ftr-425	237	25	,	,	PUNCT
ftr-425	237	26	372	372	NUM
ftr-425	237	27	(	(	PUNCT
ftr-425	237	28	4th	4th	ADJ
ftr-425	237	29	cir	cir	NOUN
ftr-425	237	30	.	.	PUNCT
ftr-425	237	31	2001	2001	NUM
ftr-425	237	32	)	)	PUNCT
ftr-425	237	33	;	;	PUNCT
ftr-425	237	34	hukkanen	hukkanen	PROPN
ftr-425	237	35	-	-	PUNCT
ftr-425	237	36	campbell	campbell	PROPN
ftr-425	237	37	v.	v.	ADP
ftr-425	237	38	comm'r	comm'r	PROPN
ftr-425	237	39	,	,	PUNCT
ftr-425	237	40	274	274	NUM
ftr-425	237	41	f.3d	f.3d	NUM
ftr-425	237	42	1312	1312	NUM
ftr-425	237	43	,	,	PUNCT
ftr-425	237	44	1314	1314	NUM
ftr-425	237	45	(	(	PUNCT
ftr-425	237	46	10th	10th	ADJ
ftr-425	237	47	cir	cir	NOUN
ftr-425	237	48	.	.	PUNCT
ftr-425	237	49	2001	2001	NUM
ftr-425	237	50	)	)	PUNCT
ftr-425	237	51	.	.	PUNCT
ftr-425	238	1	[	[	X
ftr-425	238	2	vol6:9	vol6:9	NOUN
ftr-425	238	3	litigation	litigation	NOUN
ftr-425	238	4	expenses	expense	NOUN
ftr-425	238	5	and	and	CCONJ
ftr-425	238	6	the	the	DET
ftr-425	238	7	amt	amt	PROPN
ftr-425	238	8	nuances	nuance	NOUN
ftr-425	238	9	,	,	PUNCT
ftr-425	238	10	the	the	DET
ftr-425	238	11	exclusion	exclusion	NOUN
ftr-425	238	12	method	method	NOUN
ftr-425	238	13	is	be	AUX
ftr-425	238	14	required	require	VERB
ftr-425	238	15	in	in	ADP
ftr-425	238	16	all	all	DET
ftr-425	238	17	cases.63	cases.63	PRON
ftr-425	238	18	finally	finally	ADV
ftr-425	238	19	,	,	PUNCT
ftr-425	238	20	it	it	PRON
ftr-425	238	21	could	could	AUX
ftr-425	238	22	hold	hold	VERB
ftr-425	238	23	that	that	SCONJ
ftr-425	238	24	the	the	DET
ftr-425	238	25	appropriate	appropriate	ADJ
ftr-425	238	26	method	method	NOUN
ftr-425	238	27	depends	depend	VERB
ftr-425	238	28	on	on	ADP
ftr-425	238	29	the	the	DET
ftr-425	238	30	particulars	particular	NOUN
ftr-425	238	31	of	of	ADP
ftr-425	238	32	the	the	DET
ftr-425	238	33	relevant	relevant	ADJ
ftr-425	238	34	state	state	NOUN
ftr-425	238	35	attorney	attorney	NOUN
ftr-425	238	36	lien	lien	NOUN
ftr-425	238	37	law	law	NOUN
ftr-425	238	38	.	.	PUNCT
ftr-425	238	39	'	'	PUNCT
ftr-425	239	1	we	we	PRON
ftr-425	239	2	believe	believe	VERB
ftr-425	239	3	that	that	SCONJ
ftr-425	239	4	the	the	DET
ftr-425	239	5	state	state	NOUN
ftr-425	239	6	-	-	PUNCT
ftr-425	239	7	by	by	ADP
ftr-425	239	8	-	-	PUNCT
ftr-425	239	9	state	state	NOUN
ftr-425	239	10	approach	approach	NOUN
ftr-425	239	11	is	be	AUX
ftr-425	239	12	the	the	DET
ftr-425	239	13	least	least	ADV
ftr-425	239	14	likely	likely	ADJ
ftr-425	239	15	outcome	outcome	NOUN
ftr-425	239	16	.	.	PUNCT
ftr-425	240	1	as	as	SCONJ
ftr-425	240	2	explained	explain	VERB
ftr-425	240	3	above	above	ADV
ftr-425	240	4	,	,	PUNCT
ftr-425	240	5	the	the	DET
ftr-425	240	6	approach	approach	NOUN
ftr-425	240	7	is	be	AUX
ftr-425	240	8	inconsistent	inconsistent	ADJ
ftr-425	240	9	with	with	ADP
ftr-425	240	10	tax	tax	NOUN
ftr-425	240	11	law	law	NOUN
ftr-425	240	12	's	's	PART
ftr-425	240	13	focus	focus	NOUN
ftr-425	240	14	on	on	ADP
ftr-425	240	15	the	the	DET
ftr-425	240	16	substance	substance	NOUN
ftr-425	240	17	rather	rather	ADV
ftr-425	240	18	than	than	ADP
ftr-425	240	19	form.65	form.65	NOUN
ftr-425	240	20	in	in	ADP
ftr-425	240	21	addition	addition	NOUN
ftr-425	240	22	,	,	PUNCT
ftr-425	240	23	"	"	PUNCT
ftr-425	240	24	[	[	X
ftr-425	240	25	g]iven	g]iven	VERB
ftr-425	240	26	the	the	DET
ftr-425	240	27	various	various	ADJ
ftr-425	240	28	distinctions	distinction	NOUN
ftr-425	240	29	among	among	ADP
ftr-425	240	30	attorney	attorney	NOUN
ftr-425	240	31	's	's	PART
ftr-425	240	32	lien	lien	NOUN
ftr-425	240	33	laws	law	NOUN
ftr-425	240	34	among	among	ADP
ftr-425	240	35	the	the	DET
ftr-425	240	36	fifty	fifty	NUM
ftr-425	240	37	states	state	NOUN
ftr-425	240	38	,	,	PUNCT
ftr-425	240	39	such	such	ADJ
ftr-425	240	40	a[n	a[n	NOUN
ftr-425	240	41	]	]	PUNCT
ftr-425	240	42	...	...	PUNCT
ftr-425	240	43	approach	approach	NOUN
ftr-425	240	44	would	would	AUX
ftr-425	240	45	not	not	PART
ftr-425	240	46	provide	provide	VERB
ftr-425	240	47	reliable	reliable	ADJ
ftr-425	240	48	precedent	precedent	NOUN
ftr-425	240	49	..	..	PUNCT
ftr-425	240	50	.	.	PUNCT
ftr-425	241	1	or	or	CCONJ
ftr-425	241	2	provide	provide	VERB
ftr-425	241	3	sufficient	sufficient	ADJ
ftr-425	241	4	notice	notice	NOUN
ftr-425	241	5	to	to	ADP
ftr-425	241	6	taxpayers	taxpayer	NOUN
ftr-425	241	7	.	.	PUNCT
ftr-425	241	8	'	'	PUNCT
ftr-425	242	1	'	'	NUM
ftr-425	242	2	66	66	NUM
ftr-425	242	3	as	as	ADP
ftr-425	242	4	a	a	DET
ftr-425	242	5	result	result	NOUN
ftr-425	242	6	,	,	PUNCT
ftr-425	242	7	the	the	DET
ftr-425	242	8	state	state	NOUN
ftr-425	242	9	-	-	PUNCT
ftr-425	242	10	by	by	ADP
ftr-425	242	11	-	-	PUNCT
ftr-425	242	12	state	state	NOUN
ftr-425	242	13	approach	approach	NOUN
ftr-425	242	14	would	would	AUX
ftr-425	242	15	lead	lead	VERB
ftr-425	242	16	only	only	ADV
ftr-425	242	17	to	to	ADP
ftr-425	242	18	more	more	ADJ
ftr-425	242	19	confusion	confusion	NOUN
ftr-425	242	20	and	and	CCONJ
ftr-425	242	21	litigation	litigation	NOUN
ftr-425	242	22	regarding	regard	VERB
ftr-425	242	23	the	the	DET
ftr-425	242	24	question	question	NOUN
ftr-425	242	25	of	of	ADP
ftr-425	242	26	whether	whether	SCONJ
ftr-425	242	27	a	a	DET
ftr-425	242	28	particular	particular	ADJ
ftr-425	242	29	state	state	NOUN
ftr-425	242	30	's	's	PART
ftr-425	242	31	lien	lien	NOUN
ftr-425	242	32	law	law	NOUN
ftr-425	242	33	contains	contain	VERB
ftr-425	242	34	the	the	DET
ftr-425	242	35	"	"	PUNCT
ftr-425	242	36	magic	magic	ADJ
ftr-425	242	37	language	language	NOUN
ftr-425	242	38	"	"	PUNCT
ftr-425	242	39	to	to	PART
ftr-425	242	40	achieve	achieve	VERB
ftr-425	242	41	the	the	DET
ftr-425	242	42	taxpayer	taxpayer	NOUN
ftr-425	242	43	's	's	PART
ftr-425	242	44	desired	desire	VERB
ftr-425	242	45	result	result	NOUN
ftr-425	242	46	.	.	PUNCT
ftr-425	243	1	in	in	ADP
ftr-425	243	2	addition	addition	NOUN
ftr-425	243	3	,	,	PUNCT
ftr-425	243	4	such	such	DET
ftr-425	243	5	an	an	DET
ftr-425	243	6	approach	approach	NOUN
ftr-425	243	7	would	would	AUX
ftr-425	243	8	likely	likely	ADV
ftr-425	243	9	stimulate	stimulate	VERB
ftr-425	243	10	the	the	DET
ftr-425	243	11	states	state	NOUN
ftr-425	243	12	to	to	PART
ftr-425	243	13	race	race	VERB
ftr-425	243	14	to	to	PART
ftr-425	243	15	amend	amend	VERB
ftr-425	243	16	their	their	PRON
ftr-425	243	17	attorney	attorney	NOUN
ftr-425	243	18	lien	lien	NOUN
ftr-425	243	19	laws	law	NOUN
ftr-425	243	20	in	in	ADP
ftr-425	243	21	an	an	DET
ftr-425	243	22	attempt	attempt	NOUN
ftr-425	243	23	to	to	PART
ftr-425	243	24	add	add	VERB
ftr-425	243	25	the	the	DET
ftr-425	243	26	magic	magic	NOUN
ftr-425	243	27	,	,	PUNCT
ftr-425	243	28	though	though	SCONJ
ftr-425	243	29	substantively	substantively	ADV
ftr-425	243	30	meaningless	meaningless	ADJ
ftr-425	243	31	,	,	PUNCT
ftr-425	243	32	language	language	NOUN
ftr-425	243	33	.	.	PUNCT
ftr-425	244	1	67	67	NUM
ftr-425	245	1	thus	thus	ADV
ftr-425	245	2	,	,	PUNCT
ftr-425	245	3	we	we	PRON
ftr-425	245	4	believe	believe	VERB
ftr-425	245	5	that	that	SCONJ
ftr-425	245	6	the	the	DET
ftr-425	245	7	court	court	NOUN
ftr-425	245	8	will	will	AUX
ftr-425	245	9	announce	announce	VERB
ftr-425	245	10	a	a	DET
ftr-425	245	11	"	"	PUNCT
ftr-425	245	12	national	national	ADJ
ftr-425	245	13	"	"	PUNCT
ftr-425	245	14	rule	rule	NOUN
ftr-425	245	15	that	that	PRON
ftr-425	245	16	is	be	AUX
ftr-425	245	17	completely	completely	ADV
ftr-425	245	18	independent	independent	ADJ
ftr-425	245	19	of	of	ADP
ftr-425	245	20	the	the	DET
ftr-425	245	21	various	various	ADJ
ftr-425	245	22	nuances	nuance	NOUN
ftr-425	245	23	of	of	ADP
ftr-425	245	24	state	state	NOUN
ftr-425	245	25	attorney	attorney	NOUN
ftr-425	245	26	lien	lien	NOUN
ftr-425	245	27	law	law	NOUN
ftr-425	245	28	.	.	PUNCT
ftr-425	246	1	as	as	SCONJ
ftr-425	246	2	previously	previously	ADV
ftr-425	246	3	discussed	discuss	VERB
ftr-425	246	4	,	,	PUNCT
ftr-425	246	5	it	it	PRON
ftr-425	246	6	would	would	AUX
ftr-425	246	7	appear	appear	VERB
ftr-425	246	8	that	that	SCONJ
ftr-425	246	9	,	,	PUNCT
ftr-425	246	10	as	as	ADP
ftr-425	246	11	a	a	DET
ftr-425	246	12	doctrinal	doctrinal	ADJ
ftr-425	246	13	matter	matter	NOUN
ftr-425	246	14	,	,	PUNCT
ftr-425	246	15	the	the	DET
ftr-425	246	16	inclusion	inclusion	NOUN
ftr-425	246	17	and	and	CCONJ
ftr-425	246	18	deduction	deduction	NOUN
ftr-425	246	19	method	method	NOUN
ftr-425	246	20	is	be	AUX
ftr-425	246	21	required	require	VERB
ftr-425	246	22	regardless	regardless	ADV
ftr-425	246	23	of	of	ADP
ftr-425	246	24	whether	whether	SCONJ
ftr-425	246	25	one	one	NOUN
ftr-425	246	26	concludes	conclude	VERB
ftr-425	246	27	that	that	SCONJ
ftr-425	246	28	the	the	DET
ftr-425	246	29	execution	execution	NOUN
ftr-425	246	30	of	of	ADP
ftr-425	246	31	the	the	DET
ftr-425	246	32	fee	fee	NOUN
ftr-425	246	33	agreement	agreement	NOUN
ftr-425	246	34	results	result	VERB
ftr-425	246	35	in	in	ADP
ftr-425	246	36	an	an	DET
ftr-425	246	37	immediate	immediate	ADJ
ftr-425	246	38	transfer	transfer	NOUN
ftr-425	246	39	of	of	ADP
ftr-425	246	40	the	the	DET
ftr-425	246	41	attorney	attorney	NOUN
ftr-425	246	42	fee	fee	NOUN
ftr-425	246	43	portion	portion	NOUN
ftr-425	246	44	of	of	ADP
ftr-425	246	45	the	the	DET
ftr-425	246	46	claim.68	claim.68	PROPN
ftr-425	246	47	if	if	SCONJ
ftr-425	246	48	there	there	PRON
ftr-425	246	49	is	be	VERB
ftr-425	246	50	such	such	DET
ftr-425	246	51	an	an	DET
ftr-425	246	52	immediate	immediate	ADJ
ftr-425	246	53	transfer	transfer	NOUN
ftr-425	246	54	,	,	PUNCT
ftr-425	246	55	however	however	ADV
ftr-425	246	56	,	,	PUNCT
ftr-425	246	57	the	the	DET
ftr-425	246	58	analysis	analysis	NOUN
ftr-425	246	59	is	be	AUX
ftr-425	246	60	significantly	significantly	ADV
ftr-425	246	61	more	more	ADV
ftr-425	246	62	complicated	complicated	ADJ
ftr-425	246	63	,	,	PUNCT
ftr-425	246	64	and	and	CCONJ
ftr-425	246	65	it	it	PRON
ftr-425	246	66	has	have	AUX
ftr-425	246	67	not	not	PART
ftr-425	246	68	been	be	AUX
ftr-425	246	69	addressed	address	VERB
ftr-425	246	70	in	in	ADP
ftr-425	246	71	the	the	DET
ftr-425	246	72	63	63	NUM
ftr-425	246	73	.	.	PUNCT
ftr-425	247	1	see	see	VERB
ftr-425	247	2	,	,	PUNCT
ftr-425	247	3	e.g.	e.g.	ADV
ftr-425	247	4	,	,	PUNCT
ftr-425	247	5	banks	bank	NOUN
ftr-425	247	6	,	,	PUNCT
ftr-425	247	7	345	345	NUM
ftr-425	247	8	f.3d	f.3d	NUM
ftr-425	247	9	at	at	ADP
ftr-425	247	10	386	386	NUM
ftr-425	247	11	;	;	PUNCT
ftr-425	247	12	srivastava	srivastava	PROPN
ftr-425	247	13	v.	v.	ADP
ftr-425	247	14	comm'r	comm'r	PROPN
ftr-425	247	15	,	,	PUNCT
ftr-425	247	16	220	220	NUM
ftr-425	247	17	f.3d	f.3d	NUM
ftr-425	247	18	353,355	353,355	NUM
ftr-425	247	19	(	(	PUNCT
ftr-425	247	20	5th	5th	ADJ
ftr-425	247	21	cir	cir	NOUN
ftr-425	247	22	.	.	PROPN
ftr-425	247	23	2000	2000	NUM
ftr-425	247	24	)	)	PUNCT
ftr-425	247	25	.	.	PUNCT
ftr-425	248	1	64	64	NUM
ftr-425	248	2	.	.	PUNCT
ftr-425	249	1	see	see	VERB
ftr-425	249	2	,	,	PUNCT
ftr-425	249	3	e.g.	e.g.	ADV
ftr-425	249	4	,	,	PUNCT
ftr-425	249	5	raymond	raymond	PROPN
ftr-425	249	6	v.	v.	PROPN
ftr-425	249	7	comm'r	comm'r	PROPN
ftr-425	249	8	,	,	PUNCT
ftr-425	249	9	319	319	NUM
ftr-425	249	10	f.2d	f.2d	ADP
ftr-425	249	11	532	532	NUM
ftr-425	249	12	,	,	PUNCT
ftr-425	249	13	532	532	NUM
ftr-425	249	14	(	(	PUNCT
ftr-425	249	15	2d	2d	NUM
ftr-425	249	16	cir	cir	NOUN
ftr-425	249	17	.	.	PUNCT
ftr-425	249	18	2004	2004	NUM
ftr-425	249	19	)	)	PUNCT
ftr-425	250	1	(	(	PUNCT
ftr-425	250	2	concluding	conclude	VERB
ftr-425	250	3	that	that	SCONJ
ftr-425	250	4	inclusion	inclusion	NOUN
ftr-425	250	5	/	/	SYM
ftr-425	250	6	deduction	deduction	NOUN
ftr-425	250	7	method	method	NOUN
ftr-425	250	8	applies	apply	VERB
ftr-425	250	9	after	after	ADP
ftr-425	250	10	analyzing	analyze	VERB
ftr-425	250	11	vermont	vermont	PROPN
ftr-425	250	12	attorney	attorney	NOUN
ftr-425	250	13	lien	lien	PROPN
ftr-425	250	14	law	law	PROPN
ftr-425	250	15	)	)	PUNCT
ftr-425	250	16	;	;	PUNCT
ftr-425	250	17	banaitis	banaitis	NOUN
ftr-425	250	18	,	,	PUNCT
ftr-425	250	19	340	340	NUM
ftr-425	250	20	f.3d	f.3d	NUM
ftr-425	250	21	at	at	ADP
ftr-425	250	22	1082	1082	NUM
ftr-425	250	23	-	-	SYM
ftr-425	250	24	83	83	NUM
ftr-425	250	25	(	(	PUNCT
ftr-425	250	26	9th	9th	ADJ
ftr-425	250	27	cir	cir	NOUN
ftr-425	250	28	.	.	PROPN
ftr-425	250	29	2003	2003	NUM
ftr-425	250	30	)	)	PUNCT
ftr-425	250	31	(	(	PUNCT
ftr-425	250	32	concluding	conclude	VERB
ftr-425	250	33	that	that	DET
ftr-425	250	34	exclusion	exclusion	NOUN
ftr-425	250	35	method	method	NOUN
ftr-425	250	36	applies	apply	VERB
ftr-425	250	37	after	after	ADP
ftr-425	250	38	analyzing	analyze	VERB
ftr-425	250	39	oregon	oregon	PROPN
ftr-425	250	40	attorney	attorney	PROPN
ftr-425	250	41	lien	lien	PROPN
ftr-425	250	42	law	law	PROPN
ftr-425	250	43	)	)	PUNCT
ftr-425	250	44	.	.	PUNCT
ftr-425	251	1	65	65	NUM
ftr-425	251	2	.	.	PUNCT
ftr-425	252	1	see	see	VERB
ftr-425	252	2	supra	supra	PROPN
ftr-425	252	3	notes	note	VERB
ftr-425	252	4	55	55	NUM
ftr-425	252	5	-	-	SYM
ftr-425	252	6	58	58	NUM
ftr-425	252	7	and	and	CCONJ
ftr-425	252	8	accompanying	accompany	VERB
ftr-425	252	9	text	text	NOUN
ftr-425	252	10	.	.	PUNCT
ftr-425	253	1	66	66	NUM
ftr-425	253	2	.	.	PUNCT
ftr-425	254	1	banks	bank	NOUN
ftr-425	254	2	,	,	PUNCT
ftr-425	254	3	345	345	NUM
ftr-425	254	4	f.3d	f.3d	NUM
ftr-425	254	5	at	at	ADP
ftr-425	254	6	385	385	NUM
ftr-425	254	7	.	.	PUNCT
ftr-425	255	1	see	see	VERB
ftr-425	255	2	also	also	ADV
ftr-425	255	3	hukkanen	hukkanen	PROPN
ftr-425	255	4	-	-	PUNCT
ftr-425	255	5	campbell	campbell	PROPN
ftr-425	255	6	v.	v.	ADP
ftr-425	255	7	comm'r	comm'r	PROPN
ftr-425	255	8	,	,	PUNCT
ftr-425	255	9	274	274	NUM
ftr-425	255	10	f.3d	f.3d	NUM
ftr-425	255	11	1312	1312	NUM
ftr-425	255	12	,	,	PUNCT
ftr-425	255	13	1314	1314	NUM
ftr-425	255	14	(	(	PUNCT
ftr-425	255	15	10th	10th	ADJ
ftr-425	255	16	cir	cir	NOUN
ftr-425	255	17	.	.	PROPN
ftr-425	255	18	2001	2001	NUM
ftr-425	255	19	)	)	PUNCT
ftr-425	256	1	(	(	PUNCT
ftr-425	256	2	concluding	conclude	VERB
ftr-425	256	3	that	that	SCONJ
ftr-425	256	4	a	a	DET
ftr-425	256	5	"	"	PUNCT
ftr-425	256	6	universal	universal	ADJ
ftr-425	256	7	standard	standard	ADJ
ftr-425	256	8	independent	independent	ADJ
ftr-425	256	9	of	of	ADP
ftr-425	256	10	'	'	PUNCT
ftr-425	256	11	formalistic	formalistic	ADJ
ftr-425	256	12	difference	difference	NOUN
ftr-425	256	13	in	in	ADP
ftr-425	256	14	state	state	NOUN
ftr-425	256	15	attorney	attorney	NOUN
ftr-425	256	16	lien	lien	NOUN
ftr-425	256	17	law	law	NOUN
ftr-425	256	18	would	would	AUX
ftr-425	256	19	be	be	AUX
ftr-425	256	20	desirable	desirable	ADJ
ftr-425	256	21	)	)	PUNCT
ftr-425	256	22	.	.	PUNCT
ftr-425	257	1	67	67	NUM
ftr-425	257	2	.	.	PUNCT
ftr-425	258	1	see	see	VERB
ftr-425	258	2	,	,	PUNCT
ftr-425	258	3	e.g.	e.g.	ADV
ftr-425	258	4	,	,	PUNCT
ftr-425	258	5	washington	washington	PROPN
ftr-425	258	6	senate	senate	PROPN
ftr-425	258	7	bill	bill	PROPN
ftr-425	258	8	report	report	PROPN
ftr-425	258	9	sb	sb	PROPN
ftr-425	258	10	6270	6270	NUM
ftr-425	258	11	(	(	PUNCT
ftr-425	258	12	as	as	SCONJ
ftr-425	258	13	reported	report	VERB
ftr-425	258	14	by	by	ADP
ftr-425	258	15	senate	senate	PROPN
ftr-425	258	16	committee	committee	PROPN
ftr-425	258	17	on	on	ADP
ftr-425	258	18	:	:	PUNCT
ftr-425	258	19	judiciary	judiciary	NOUN
ftr-425	258	20	,	,	PUNCT
ftr-425	258	21	january	january	PROPN
ftr-425	258	22	22	22	NUM
ftr-425	258	23	,	,	PUNCT
ftr-425	258	24	2004	2004	NUM
ftr-425	258	25	)	)	PUNCT
ftr-425	258	26	at	at	ADP
ftr-425	258	27	http://www.leg.wa.gov/pub/billinfo/2003-04/senate/6250-6274/6270_sbr.pdf	http://www.leg.wa.gov/pub/billinfo/2003-04/senate/6250-6274/6270_sbr.pdf	NOUN
ftr-425	258	28	(	(	PUNCT
ftr-425	258	29	explaining	explain	VERB
ftr-425	258	30	a	a	DET
ftr-425	258	31	proposal	proposal	NOUN
ftr-425	258	32	to	to	PART
ftr-425	258	33	amend	amend	VERB
ftr-425	258	34	washington	washington	PROPN
ftr-425	258	35	's	's	PART
ftr-425	258	36	attorney	attorney	NOUN
ftr-425	258	37	lien	lien	PROPN
ftr-425	258	38	statute	statute	PROPN
ftr-425	258	39	retroactively	retroactively	ADV
ftr-425	258	40	for	for	ADP
ftr-425	258	41	the	the	DET
ftr-425	258	42	sole	sole	ADJ
ftr-425	258	43	"	"	PUNCT
ftr-425	258	44	purpose	purpose	NOUN
ftr-425	258	45	of	of	ADP
ftr-425	258	46	making	make	VERB
ftr-425	258	47	attorney	attorney	NOUN
ftr-425	258	48	's	's	PART
ftr-425	258	49	fees	fee	NOUN
ftr-425	258	50	taxable	taxable	ADJ
ftr-425	258	51	solely	solely	ADV
ftr-425	258	52	to	to	ADP
ftr-425	258	53	the	the	DET
ftr-425	258	54	attorney	attorney	NOUN
ftr-425	258	55	"	"	PUNCT
ftr-425	258	56	)	)	PUNCT
ftr-425	258	57	.	.	PUNCT
ftr-425	259	1	cf	cf	NOUN
ftr-425	259	2	.	.	PUNCT
ftr-425	260	1	patrick	patrick	PROPN
ftr-425	260	2	e.	e.	PROPN
ftr-425	260	3	hobbs	hobbs	PROPN
ftr-425	260	4	,	,	PUNCT
ftr-425	260	5	entity	entity	NOUN
ftr-425	260	6	classification	classification	NOUN
ftr-425	260	7	:	:	PUNCT
ftr-425	260	8	the	the	DET
ftr-425	260	9	one	one	NUM
ftr-425	260	10	hundred	hundred	NUM
ftr-425	260	11	-	-	PUNCT
ftr-425	260	12	year	year	NOUN
ftr-425	260	13	debate	debate	NOUN
ftr-425	260	14	,	,	PUNCT
ftr-425	260	15	44	44	NUM
ftr-425	260	16	cath	cath	NOUN
ftr-425	260	17	.	.	PUNCT
ftr-425	261	1	u.	u.	PROPN
ftr-425	261	2	l.	l.	PROPN
ftr-425	261	3	rev	rev	PROPN
ftr-425	261	4	.	.	PROPN
ftr-425	261	5	437	437	NUM
ftr-425	261	6	,	,	PUNCT
ftr-425	261	7	515	515	NUM
ftr-425	261	8	-	-	SYM
ftr-425	261	9	17	17	NUM
ftr-425	261	10	(	(	PUNCT
ftr-425	261	11	1995	1995	NUM
ftr-425	261	12	)	)	PUNCT
ftr-425	261	13	(	(	PUNCT
ftr-425	261	14	describing	describe	VERB
ftr-425	261	15	the	the	DET
ftr-425	261	16	proliferation	proliferation	NOUN
ftr-425	261	17	of	of	ADP
ftr-425	261	18	limited	limited	ADJ
ftr-425	261	19	liability	liability	NOUN
ftr-425	261	20	company	company	NOUN
ftr-425	261	21	(	(	PUNCT
ftr-425	261	22	llc	llc	PROPN
ftr-425	261	23	)	)	PUNCT
ftr-425	261	24	statutes	statute	NOUN
ftr-425	261	25	after	after	SCONJ
ftr-425	261	26	the	the	DET
ftr-425	261	27	irs	irs	PROPN
ftr-425	261	28	issued	issue	VERB
ftr-425	261	29	rev	rev	PROPN
ftr-425	261	30	.	.	PROPN
ftr-425	261	31	rul	rul	PROPN
ftr-425	261	32	.	.	PUNCT
ftr-425	261	33	88	88	NUM
ftr-425	261	34	-	-	SYM
ftr-425	261	35	76	76	NUM
ftr-425	261	36	,	,	PUNCT
ftr-425	261	37	1988	1988	NUM
ftr-425	261	38	-	-	SYM
ftr-425	261	39	2	2	NUM
ftr-425	261	40	c.b	c.b	PROPN
ftr-425	261	41	.	.	PROPN
ftr-425	261	42	360	360	NUM
ftr-425	261	43	,	,	PUNCT
ftr-425	261	44	which	which	PRON
ftr-425	261	45	announced	announce	VERB
ftr-425	261	46	that	that	SCONJ
ftr-425	261	47	llcs	llcs	NOUN
ftr-425	261	48	would	would	AUX
ftr-425	261	49	be	be	AUX
ftr-425	261	50	taxed	tax	VERB
ftr-425	261	51	as	as	ADP
ftr-425	261	52	partnerships	partnership	NOUN
ftr-425	261	53	even	even	ADV
ftr-425	261	54	if	if	SCONJ
ftr-425	261	55	they	they	PRON
ftr-425	261	56	operated	operate	VERB
ftr-425	261	57	in	in	ADP
ftr-425	261	58	all	all	DET
ftr-425	261	59	important	important	ADJ
ftr-425	261	60	respects	respect	NOUN
ftr-425	261	61	like	like	ADP
ftr-425	261	62	closely	closely	ADV
ftr-425	261	63	held	hold	VERB
ftr-425	261	64	corporations	corporation	NOUN
ftr-425	261	65	)	)	PUNCT
ftr-425	261	66	.	.	PUNCT
ftr-425	262	1	68	68	NUM
ftr-425	262	2	.	.	PUNCT
ftr-425	263	1	see	see	VERB
ftr-425	263	2	supra	supra	PROPN
ftr-425	263	3	notes	note	VERB
ftr-425	263	4	42	42	NUM
ftr-425	263	5	-	-	SYM
ftr-425	263	6	45	45	NUM
ftr-425	263	7	and	and	CCONJ
ftr-425	263	8	accompanying	accompany	VERB
ftr-425	263	9	text	text	NOUN
ftr-425	263	10	.	.	PUNCT
ftr-425	264	1	2004	2004	NUM
ftr-425	264	2	]	]	PUNCT
ftr-425	264	3	florida	florida	PROPN
ftr-425	264	4	tax	tax	PROPN
ftr-425	264	5	review	review	NOUN
ftr-425	264	6	lower	low	ADJ
ftr-425	264	7	courts.69	courts.69	NOUN
ftr-425	264	8	for	for	ADP
ftr-425	264	9	this	this	DET
ftr-425	264	10	reason	reason	NOUN
ftr-425	264	11	,	,	PUNCT
ftr-425	264	12	we	we	PRON
ftr-425	264	13	think	think	VERB
ftr-425	264	14	that	that	SCONJ
ftr-425	264	15	the	the	DET
ftr-425	264	16	court	court	NOUN
ftr-425	264	17	will	will	AUX
ftr-425	264	18	most	most	ADV
ftr-425	264	19	likely	likely	ADV
ftr-425	264	20	determine	determine	VERB
ftr-425	264	21	that	that	SCONJ
ftr-425	264	22	a	a	DET
ftr-425	264	23	contingent	contingent	ADJ
ftr-425	264	24	fee	fee	NOUN
ftr-425	264	25	arrangement	arrangement	NOUN
ftr-425	264	26	is	be	AUX
ftr-425	264	27	a	a	DET
ftr-425	264	28	mere	mere	ADJ
ftr-425	264	29	promise	promise	NOUN
ftr-425	264	30	to	to	PART
ftr-425	264	31	pay	pay	VERB
ftr-425	264	32	on	on	ADP
ftr-425	264	33	the	the	DET
ftr-425	264	34	part	part	NOUN
ftr-425	264	35	of	of	ADP
ftr-425	264	36	the	the	DET
ftr-425	264	37	plaintiff	plaintiff	NOUN
ftr-425	264	38	that	that	PRON
ftr-425	264	39	does	do	AUX
ftr-425	264	40	not	not	PART
ftr-425	264	41	result	result	VERB
ftr-425	264	42	in	in	ADP
ftr-425	264	43	the	the	DET
ftr-425	264	44	present	present	ADJ
ftr-425	264	45	transfer	transfer	NOUN
ftr-425	264	46	of	of	ADP
ftr-425	264	47	anything.7	anything.7	ADJ
ftr-425	264	48	°	°	NOUN
ftr-425	264	49	as	as	ADP
ftr-425	264	50	a	a	DET
ftr-425	264	51	result	result	NOUN
ftr-425	264	52	,	,	PUNCT
ftr-425	264	53	the	the	DET
ftr-425	264	54	court	court	NOUN
ftr-425	264	55	would	would	AUX
ftr-425	264	56	conclude	conclude	VERB
ftr-425	264	57	that	that	SCONJ
ftr-425	264	58	the	the	DET
ftr-425	264	59	inclusion	inclusion	NOUN
ftr-425	264	60	and	and	CCONJ
ftr-425	264	61	deduction	deduction	NOUN
ftr-425	264	62	method	method	NOUN
ftr-425	264	63	is	be	AUX
ftr-425	264	64	required.7	required.7	NOUN
ftr-425	264	65	this	this	PRON
ftr-425	264	66	would	would	AUX
ftr-425	264	67	yield	yield	VERB
ftr-425	264	68	the	the	DET
ftr-425	264	69	wrong	wrong	ADJ
ftr-425	264	70	policy	policy	NOUN
ftr-425	264	71	result	result	NOUN
ftr-425	264	72	,	,	PUNCT
ftr-425	264	73	which	which	PRON
ftr-425	264	74	the	the	DET
ftr-425	264	75	court	court	NOUN
ftr-425	264	76	would	would	AUX
ftr-425	264	77	rationalize	rationalize	VERB
ftr-425	264	78	by	by	ADP
ftr-425	264	79	pointing	point	VERB
ftr-425	264	80	out	out	ADP
ftr-425	264	81	that	that	SCONJ
ftr-425	264	82	the	the	DET
ftr-425	264	83	remedy	remedy	NOUN
ftr-425	264	84	for	for	ADP
ftr-425	264	85	this	this	DET
ftr-425	264	86	result	result	NOUN
ftr-425	264	87	rests	rest	VERB
ftr-425	264	88	singularly	singularly	ADV
ftr-425	264	89	with	with	ADP
ftr-425	264	90	congress.72	congress.72	PROPN
ftr-425	264	91	e.	e.	PROPN
ftr-425	264	92	alternative	alternative	PROPN
ftr-425	264	93	taxpayer	taxpayer	PROPN
ftr-425	264	94	arguments	argument	NOUN
ftr-425	264	95	the	the	DET
ftr-425	264	96	briefs	brief	NOUN
ftr-425	264	97	filed	file	VERB
ftr-425	264	98	by	by	ADP
ftr-425	264	99	the	the	DET
ftr-425	264	100	taxpayers	taxpayer	NOUN
ftr-425	264	101	in	in	ADP
ftr-425	264	102	banks	bank	NOUN
ftr-425	264	103	and	and	CCONJ
ftr-425	264	104	banaitis	banaitis	NOUN
ftr-425	264	105	with	with	ADP
ftr-425	264	106	the	the	DET
ftr-425	264	107	supreme	supreme	PROPN
ftr-425	264	108	court	court	PROPN
ftr-425	264	109	,	,	PUNCT
ftr-425	264	110	together	together	ADV
ftr-425	264	111	with	with	ADP
ftr-425	264	112	the	the	DET
ftr-425	264	113	various	various	ADJ
ftr-425	264	114	amici	amici	NOUN
ftr-425	264	115	briefs	brief	NOUN
ftr-425	264	116	filed	file	VERB
ftr-425	264	117	on	on	ADP
ftr-425	264	118	their	their	PRON
ftr-425	264	119	behalf	behalf	NOUN
ftr-425	264	120	,	,	PUNCT
ftr-425	264	121	have	have	AUX
ftr-425	264	122	raised	raise	VERB
ftr-425	264	123	two	two	NUM
ftr-425	264	124	interesting	interesting	ADJ
ftr-425	264	125	alternative	alternative	ADJ
ftr-425	264	126	arguments	argument	NOUN
ftr-425	264	127	that	that	PRON
ftr-425	264	128	,	,	PUNCT
ftr-425	264	129	if	if	SCONJ
ftr-425	264	130	accepted	accept	VERB
ftr-425	264	131	,	,	PUNCT
ftr-425	264	132	would	would	AUX
ftr-425	264	133	result	result	VERB
ftr-425	264	134	in	in	ADP
ftr-425	264	135	a	a	DET
ftr-425	264	136	decision	decision	NOUN
ftr-425	264	137	in	in	ADP
ftr-425	264	138	favor	favor	NOUN
ftr-425	264	139	of	of	ADP
ftr-425	264	140	the	the	DET
ftr-425	264	141	taxpayers	taxpayer	NOUN
ftr-425	264	142	.	.	PUNCT
ftr-425	265	1	the	the	DET
ftr-425	265	2	first	first	ADJ
ftr-425	265	3	such	such	ADJ
ftr-425	265	4	argument	argument	NOUN
ftr-425	265	5	contends	contend	VERB
ftr-425	265	6	that	that	SCONJ
ftr-425	265	7	the	the	DET
ftr-425	265	8	contingent	contingent	NOUN
ftr-425	265	9	fee	fee	NOUN
ftr-425	265	10	arrangement	arrangement	NOUN
ftr-425	265	11	constitutes	constitute	VERB
ftr-425	265	12	ajoint	ajoint	ADJ
ftr-425	265	13	venture	venture	NOUN
ftr-425	265	14	for	for	ADP
ftr-425	265	15	tax	tax	NOUN
ftr-425	265	16	purposes	purpose	NOUN
ftr-425	265	17	,	,	PUNCT
ftr-425	265	18	meaning	mean	VERB
ftr-425	265	19	that	that	SCONJ
ftr-425	265	20	the	the	DET
ftr-425	265	21	tax	tax	NOUN
ftr-425	265	22	consequences	consequence	NOUN
ftr-425	265	23	resulting	result	VERB
ftr-425	265	24	from	from	ADP
ftr-425	265	25	the	the	DET
ftr-425	265	26	division	division	NOUN
ftr-425	265	27	of	of	ADP
ftr-425	265	28	the	the	DET
ftr-425	265	29	litigation	litigation	NOUN
ftr-425	265	30	proceeds	proceed	NOUN
ftr-425	265	31	would	would	AUX
ftr-425	265	32	be	be	AUX
ftr-425	265	33	governed	govern	VERB
ftr-425	265	34	by	by	ADP
ftr-425	265	35	the	the	DET
ftr-425	265	36	partnership	partnership	NOUN
ftr-425	265	37	provisions	provision	NOUN
ftr-425	265	38	contained	contain	VERB
ftr-425	265	39	in	in	ADP
ftr-425	265	40	subchapter	subchapter	NOUN
ftr-425	265	41	k	k	PROPN
ftr-425	265	42	of	of	ADP
ftr-425	265	43	the	the	DET
ftr-425	265	44	code	code	NOUN
ftr-425	265	45	(	(	PUNCT
ftr-425	265	46	the	the	DET
ftr-425	265	47	"	"	PUNCT
ftr-425	265	48	partnership	partnership	NOUN
ftr-425	265	49	argument	argument	NOUN
ftr-425	265	50	"	"	PUNCT
ftr-425	265	51	)	)	PUNCT
ftr-425	265	52	.	.	PUNCT
ftr-425	266	1	the	the	DET
ftr-425	266	2	second	second	ADJ
ftr-425	266	3	argument	argument	NOUN
ftr-425	266	4	contends	contend	VERB
ftr-425	266	5	that	that	SCONJ
ftr-425	266	6	the	the	DET
ftr-425	266	7	fee	fee	NOUN
ftr-425	266	8	paid	pay	VERB
ftr-425	266	9	to	to	ADP
ftr-425	266	10	the	the	DET
ftr-425	266	11	attorney	attorney	NOUN
ftr-425	266	12	is	be	AUX
ftr-425	266	13	not	not	PART
ftr-425	266	14	properly	properly	ADV
ftr-425	266	15	analyzed	analyze	VERB
ftr-425	266	16	as	as	ADP
ftr-425	266	17	a	a	DET
ftr-425	266	18	deduction	deduction	NOUN
ftr-425	266	19	in	in	ADP
ftr-425	266	20	the	the	DET
ftr-425	266	21	first	first	ADJ
ftr-425	266	22	place	place	NOUN
ftr-425	266	23	;	;	PUNCT
ftr-425	266	24	rather	rather	ADV
ftr-425	266	25	,	,	PUNCT
ftr-425	266	26	the	the	DET
ftr-425	266	27	argument	argument	NOUN
ftr-425	266	28	goes	go	VERB
ftr-425	266	29	,	,	PUNCT
ftr-425	266	30	the	the	DET
ftr-425	266	31	fee	fee	NOUN
ftr-425	266	32	constitutes	constitute	VERB
ftr-425	266	33	a	a	DET
ftr-425	266	34	transaction	transaction	NOUN
ftr-425	266	35	cost	cost	NOUN
ftr-425	266	36	that	that	SCONJ
ftr-425	266	37	either	either	CCONJ
ftr-425	266	38	(	(	PUNCT
ftr-425	266	39	a	a	X
ftr-425	266	40	)	)	PUNCT
ftr-425	266	41	is	be	AUX
ftr-425	266	42	capitalized	capitalize	VERB
ftr-425	266	43	into	into	ADP
ftr-425	266	44	the	the	DET
ftr-425	266	45	basis	basis	NOUN
ftr-425	266	46	of	of	ADP
ftr-425	266	47	the	the	DET
ftr-425	266	48	claim	claim	NOUN
ftr-425	266	49	that	that	PRON
ftr-425	266	50	reduces	reduce	VERB
ftr-425	266	51	the	the	DET
ftr-425	266	52	amount	amount	NOUN
ftr-425	266	53	realized	realize	VERB
ftr-425	266	54	when	when	SCONJ
ftr-425	266	55	the	the	DET
ftr-425	266	56	claim	claim	NOUN
ftr-425	266	57	is	be	AUX
ftr-425	266	58	liquidated	liquidate	VERB
ftr-425	266	59	,	,	PUNCT
ftr-425	266	60	or	or	CCONJ
ftr-425	266	61	(	(	PUNCT
ftr-425	266	62	b	b	NOUN
ftr-425	266	63	)	)	PUNCT
ftr-425	266	64	operates	operate	VERB
ftr-425	266	65	as	as	ADP
ftr-425	266	66	a	a	DET
ftr-425	266	67	direct	direct	ADJ
ftr-425	266	68	offset	offset	NOUN
ftr-425	266	69	to	to	ADP
ftr-425	266	70	the	the	DET
ftr-425	266	71	amount	amount	NOUN
ftr-425	266	72	realized	realize	VERB
ftr-425	266	73	upon	upon	SCONJ
ftr-425	266	74	disposition	disposition	NOUN
ftr-425	266	75	of	of	ADP
ftr-425	266	76	the	the	DET
ftr-425	266	77	claim	claim	NOUN
ftr-425	266	78	(	(	PUNCT
ftr-425	266	79	the	the	DET
ftr-425	266	80	"	"	PUNCT
ftr-425	266	81	transaction	transaction	NOUN
ftr-425	266	82	cost	cost	NOUN
ftr-425	266	83	argument").73	argument").73	VERB
ftr-425	266	84	these	these	DET
ftr-425	266	85	alternative	alternative	ADJ
ftr-425	266	86	arguments	argument	NOUN
ftr-425	266	87	are	be	AUX
ftr-425	266	88	discussed	discuss	VERB
ftr-425	266	89	below	below	ADV
ftr-425	266	90	.	.	PUNCT
ftr-425	267	1	69	69	NUM
ftr-425	267	2	.	.	PUNCT
ftr-425	268	1	for	for	ADP
ftr-425	268	2	a	a	DET
ftr-425	268	3	complete	complete	ADJ
ftr-425	268	4	explanation	explanation	NOUN
ftr-425	268	5	of	of	ADP
ftr-425	268	6	the	the	DET
ftr-425	268	7	tax	tax	NOUN
ftr-425	268	8	consequences	consequence	NOUN
ftr-425	268	9	under	under	ADP
ftr-425	268	10	the	the	DET
ftr-425	268	11	immediate	immediate	ADJ
ftr-425	268	12	transfer	transfer	NOUN
ftr-425	268	13	view	view	NOUN
ftr-425	268	14	,	,	PUNCT
ftr-425	268	15	see	see	VERB
ftr-425	268	16	polsky	polsky	NOUN
ftr-425	268	17	,	,	PUNCT
ftr-425	268	18	supra	supra	PROPN
ftr-425	268	19	note	note	PROPN
ftr-425	268	20	23	23	NUM
ftr-425	268	21	,	,	PUNCT
ftr-425	268	22	at	at	ADP
ftr-425	268	23	102	102	NUM
ftr-425	268	24	-	-	SYM
ftr-425	268	25	111	111	NUM
ftr-425	268	26	;	;	PUNCT
ftr-425	268	27	polsky	polsky	PROPN
ftr-425	268	28	&	&	CCONJ
ftr-425	268	29	hellwig	hellwig	PROPN
ftr-425	268	30	brief	brief	PROPN
ftr-425	268	31	,	,	PUNCT
ftr-425	268	32	supra	supra	PROPN
ftr-425	268	33	note	note	NOUN
ftr-425	268	34	42	42	NUM
ftr-425	268	35	,	,	PUNCT
ftr-425	268	36	at	at	ADP
ftr-425	268	37	7	7	NUM
ftr-425	268	38	-	-	SYM
ftr-425	268	39	13	13	NUM
ftr-425	268	40	.	.	PUNCT
ftr-425	269	1	70	70	NUM
ftr-425	269	2	.	.	PUNCT
ftr-425	270	1	see	see	VERB
ftr-425	270	2	supra	supra	PROPN
ftr-425	270	3	notes	note	VERB
ftr-425	270	4	37	37	NUM
ftr-425	270	5	-	-	SYM
ftr-425	270	6	38	38	NUM
ftr-425	270	7	and	and	CCONJ
ftr-425	270	8	accompanying	accompany	VERB
ftr-425	270	9	text	text	NOUN
ftr-425	270	10	.	.	PUNCT
ftr-425	271	1	71	71	NUM
ftr-425	271	2	.	.	PUNCT
ftr-425	272	1	see	see	VERB
ftr-425	272	2	supra	supra	PROPN
ftr-425	272	3	notes	note	VERB
ftr-425	272	4	31	31	NUM
ftr-425	272	5	-	-	SYM
ftr-425	272	6	32	32	NUM
ftr-425	272	7	and	and	CCONJ
ftr-425	272	8	accompanying	accompany	VERB
ftr-425	272	9	text	text	NOUN
ftr-425	272	10	.	.	PUNCT
ftr-425	273	1	72	72	NUM
ftr-425	273	2	.	.	PUNCT
ftr-425	274	1	for	for	ADP
ftr-425	274	2	discussion	discussion	NOUN
ftr-425	274	3	on	on	ADP
ftr-425	274	4	proposed	propose	VERB
ftr-425	274	5	congressional	congressional	ADJ
ftr-425	274	6	remedies	remedy	NOUN
ftr-425	274	7	see	see	VERB
ftr-425	274	8	part	part	NOUN
ftr-425	274	9	iii.a	iii.a	PROPN
ftr-425	274	10	.	.	PROPN
ftr-425	275	1	73	73	NUM
ftr-425	275	2	.	.	PUNCT
ftr-425	276	1	a	a	DET
ftr-425	276	2	third	third	ADJ
ftr-425	276	3	alternative	alternative	ADJ
ftr-425	276	4	argument	argument	NOUN
ftr-425	276	5	was	be	AUX
ftr-425	276	6	raised	raise	VERB
ftr-425	276	7	by	by	ADP
ftr-425	276	8	professor	professor	PROPN
ftr-425	276	9	stephen	stephen	PROPN
ftr-425	276	10	cohen	cohen	PROPN
ftr-425	276	11	in	in	ADP
ftr-425	276	12	his	his	PRON
ftr-425	276	13	amicus	amicus	NOUN
ftr-425	276	14	brief	brief	PROPN
ftr-425	276	15	cohen	cohen	PROPN
ftr-425	276	16	focuses	focus	VERB
ftr-425	276	17	on	on	ADP
ftr-425	276	18	the	the	DET
ftr-425	276	19	tax	tax	NOUN
ftr-425	276	20	treatment	treatment	NOUN
ftr-425	276	21	of	of	ADP
ftr-425	276	22	the	the	DET
ftr-425	276	23	deduction	deduction	NOUN
ftr-425	276	24	for	for	ADP
ftr-425	276	25	legal	legal	ADJ
ftr-425	276	26	fees	fee	NOUN
ftr-425	276	27	paid	pay	VERB
ftr-425	276	28	in	in	ADP
ftr-425	276	29	the	the	DET
ftr-425	276	30	context	context	NOUN
ftr-425	276	31	of	of	ADP
ftr-425	276	32	employment	employment	NOUN
ftr-425	276	33	litigation	litigation	NOUN
ftr-425	276	34	,	,	PUNCT
ftr-425	276	35	arguing	argue	VERB
ftr-425	276	36	that	that	SCONJ
ftr-425	276	37	these	these	DET
ftr-425	276	38	fees	fee	NOUN
ftr-425	276	39	may	may	AUX
ftr-425	276	40	be	be	AUX
ftr-425	276	41	deducted	deduct	VERB
ftr-425	276	42	abovethe	abovethe	NOUN
ftr-425	276	43	-	-	PUNCT
ftr-425	276	44	line	line	NOUN
ftr-425	276	45	as	as	ADP
ftr-425	276	46	a	a	DET
ftr-425	276	47	reimbursed	reimburse	VERB
ftr-425	276	48	employee	employee	NOUN
ftr-425	276	49	business	business	NOUN
ftr-425	276	50	expense	expense	NOUN
ftr-425	276	51	under	under	ADP
ftr-425	276	52	§	§	PROPN
ftr-425	276	53	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-425	276	54	)	)	PUNCT
ftr-425	276	55	.	.	PUNCT
ftr-425	277	1	see	see	VERB
ftr-425	277	2	brief	brief	NOUN
ftr-425	277	3	for	for	ADP
ftr-425	277	4	amicus	amicus	NOUN
ftr-425	277	5	curiae	curiae	NOUN
ftr-425	277	6	professor	professor	PROPN
ftr-425	277	7	stephen	stephen	PROPN
ftr-425	277	8	b.	b.	PROPN
ftr-425	277	9	cohen	cohen	PROPN
ftr-425	277	10	in	in	ADP
ftr-425	277	11	support	support	NOUN
ftr-425	277	12	of	of	ADP
ftr-425	277	13	respondents	respondent	NOUN
ftr-425	277	14	,	,	PUNCT
ftr-425	277	15	comm'r	comm'r	PROPN
ftr-425	277	16	v.	v.	ADP
ftr-425	277	17	banks	bank	NOUN
ftr-425	277	18	,	,	PUNCT
ftr-425	277	19	u.s	u.s	PROPN
ftr-425	277	20	.	.	PROPN
ftr-425	277	21	supreme	supreme	PROPN
ftr-425	277	22	court	court	PROPN
ftr-425	277	23	docket	docket	PROPN
ftr-425	277	24	no	no	INTJ
ftr-425	277	25	.	.	NOUN
ftr-425	278	1	03	03	NUM
ftr-425	278	2	-	-	SYM
ftr-425	278	3	892	892	NUM
ftr-425	278	4	(	(	PUNCT
ftr-425	278	5	filed	file	VERB
ftr-425	278	6	aug	aug	PROPN
ftr-425	278	7	.	.	PROPN
ftr-425	278	8	14,2004	14,2004	NUM
ftr-425	278	9	)	)	PUNCT
ftr-425	278	10	.	.	PUNCT
ftr-425	279	1	as	as	SCONJ
ftr-425	279	2	this	this	DET
ftr-425	279	3	argument	argument	NOUN
ftr-425	279	4	was	be	AUX
ftr-425	279	5	recently	recently	ADV
ftr-425	279	6	rejected	reject	VERB
ftr-425	279	7	by	by	ADP
ftr-425	279	8	the	the	DET
ftr-425	279	9	ninth	ninth	ADJ
ftr-425	279	10	circuit	circuit	NOUN
ftr-425	279	11	in	in	ADP
ftr-425	279	12	biehl	biehl	NOUN
ftr-425	279	13	v.	v.	ADP
ftr-425	279	14	comm	comm	NOUN
ftr-425	279	15	'	'	PUNCT
ftr-425	279	16	r	r	NOUN
ftr-425	279	17	,	,	PUNCT
ftr-425	279	18	351	351	NUM
ftr-425	279	19	f.3d	f.3d	NUM
ftr-425	279	20	982	982	NUM
ftr-425	279	21	,	,	PUNCT
ftr-425	279	22	983	983	NUM
ftr-425	279	23	(	(	PUNCT
ftr-425	279	24	9th	9th	ADJ
ftr-425	279	25	cir	cir	NOUN
ftr-425	279	26	.	.	PROPN
ftr-425	279	27	2003	2003	NUM
ftr-425	279	28	)	)	PUNCT
ftr-425	279	29	,	,	PUNCT
ftr-425	279	30	we	we	PRON
ftr-425	279	31	will	will	AUX
ftr-425	279	32	not	not	PART
ftr-425	279	33	address	address	VERB
ftr-425	279	34	it	it	PRON
ftr-425	279	35	in	in	ADP
ftr-425	279	36	this	this	DET
ftr-425	279	37	article	article	NOUN
ftr-425	279	38	.	.	PUNCT
ftr-425	280	1	for	for	ADP
ftr-425	280	2	discussion	discussion	NOUN
ftr-425	280	3	of	of	ADP
ftr-425	280	4	the	the	DET
ftr-425	280	5	biehl	biehl	NOUN
ftr-425	280	6	case	case	NOUN
ftr-425	280	7	,	,	PUNCT
ftr-425	280	8	see	see	VERB
ftr-425	280	9	stephen	stephen	PROPN
ftr-425	280	10	b.	b.	PROPN
ftr-425	280	11	cohen	cohen	PROPN
ftr-425	280	12	&	&	CCONJ
ftr-425	280	13	laura	laura	PROPN
ftr-425	280	14	sager	sager	PROPN
ftr-425	280	15	,	,	PUNCT
ftr-425	280	16	final	final	ADJ
ftr-425	280	17	(	(	PUNCT
ftr-425	280	18	?	?	PUNCT
ftr-425	280	19	)	)	PUNCT
ftr-425	280	20	thoughts	thought	NOUN
ftr-425	280	21	on	on	ADP
ftr-425	280	22	the	the	DET
ftr-425	280	23	biehl	biehl	NOUN
ftr-425	280	24	decision	decision	NOUN
ftr-425	280	25	,	,	PUNCT
ftr-425	280	26	99	99	NUM
ftr-425	280	27	tax	tax	NOUN
ftr-425	280	28	notes	note	NOUN
ftr-425	280	29	133	133	NUM
ftr-425	280	30	(	(	PUNCT
ftr-425	280	31	apr	apr	NOUN
ftr-425	280	32	.	.	PUNCT
ftr-425	281	1	7,2003	7,2003	NUM
ftr-425	281	2	)	)	PUNCT
ftr-425	281	3	;	;	PUNCT
ftr-425	281	4	stephen	stephen	PROPN
ftr-425	281	5	b.	b.	PROPN
ftr-425	281	6	cohen	cohen	PROPN
ftr-425	281	7	&	&	CCONJ
ftr-425	281	8	laura	laura	PROPN
ftr-425	281	9	sager	sager	PROPN
ftr-425	281	10	,	,	PUNCT
ftr-425	281	11	"	"	PUNCT
ftr-425	281	12	judicial	judicial	ADJ
ftr-425	281	13	activism	activism	NOUN
ftr-425	281	14	"	"	PUNCT
ftr-425	281	15	should	should	AUX
ftr-425	281	16	not	not	PART
ftr-425	281	17	prolong	prolong	VERB
ftr-425	281	18	the	the	DET
ftr-425	281	19	attorney	attorney	NOUN
ftr-425	281	20	's	's	PART
ftr-425	281	21	fee	fee	NOUN
ftr-425	281	22	problem	problem	NOUN
ftr-425	281	23	,	,	PUNCT
ftr-425	281	24	98	98	NUM
ftr-425	281	25	tax	tax	NOUN
ftr-425	281	26	notes	note	NOUN
ftr-425	281	27	377	377	NUM
ftr-425	281	28	(	(	PUNCT
ftr-425	281	29	jan	jan	PROPN
ftr-425	281	30	.	.	PROPN
ftr-425	281	31	20	20	NUM
ftr-425	281	32	,	,	PUNCT
ftr-425	281	33	2003	2003	NUM
ftr-425	281	34	)	)	PUNCT
ftr-425	281	35	;	;	PUNCT
ftr-425	281	36	brant	brant	PROPN
ftr-425	281	37	j.	j.	PROPN
ftr-425	281	38	hellwig	hellwig	PROPN
ftr-425	281	39	,	,	PUNCT
ftr-425	281	40	additional	additional	ADJ
ftr-425	281	41	thoughts	thought	NOUN
ftr-425	281	42	on	on	ADP
ftr-425	281	43	the	the	DET
ftr-425	281	44	biehl	biehl	NOUN
ftr-425	281	45	decision	decision	NOUN
ftr-425	281	46	,	,	PUNCT
ftr-425	281	47	98	98	NUM
ftr-425	281	48	tax	tax	NOUN
ftr-425	281	49	notes	note	NOUN
ftr-425	281	50	1417	1417	NUM
ftr-425	281	51	(	(	PUNCT
ftr-425	281	52	mar	mar	PROPN
ftr-425	281	53	.	.	PROPN
ftr-425	281	54	3,2003	3,2003	NUM
ftr-425	281	55	)	)	PUNCT
ftr-425	281	56	;	;	PUNCT
ftr-425	281	57	brant	brant	PROPN
ftr-425	281	58	j.	j.	PROPN
ftr-425	281	59	hellwig	hellwig	PROPN
ftr-425	281	60	,	,	PUNCT
ftr-425	281	61	judicial	judicial	ADJ
ftr-425	281	62	activism	activism	NOUN
ftr-425	281	63	is	be	AUX
ftr-425	281	64	not	not	PART
ftr-425	281	65	the	the	DET
ftr-425	281	66	solution	solution	NOUN
ftr-425	281	67	to	to	ADP
ftr-425	281	68	the	the	DET
ftr-425	281	69	attorney	attorney	NOUN
ftr-425	281	70	's	's	PART
ftr-425	281	71	fee	fee	NOUN
ftr-425	281	72	problem	problem	NOUN
ftr-425	281	73	,	,	PUNCT
ftr-425	281	74	97	97	NUM
ftr-425	281	75	tax	tax	NOUN
ftr-425	281	76	notes	note	NOUN
ftr-425	281	77	693	693	NUM
ftr-425	281	78	(	(	PUNCT
ftr-425	281	79	nov	nov	PROPN
ftr-425	281	80	.	.	PROPN
ftr-425	281	81	4	4	NUM
ftr-425	281	82	,	,	PUNCT
ftr-425	281	83	2002	2002	NUM
ftr-425	281	84	)	)	PUNCT
ftr-425	281	85	.	.	PUNCT
ftr-425	282	1	[	[	X
ftr-425	282	2	vol	vol	NOUN
ftr-425	282	3	.	.	PUNCT
ftr-425	282	4	6:9	6:9	NUM
ftr-425	282	5	litigation	litigation	NOUN
ftr-425	282	6	expenses	expense	NOUN
ftr-425	282	7	and	and	CCONJ
ftr-425	282	8	the	the	DET
ftr-425	282	9	amt	amt	PROPN
ftr-425	282	10	1	1	NUM
ftr-425	282	11	.	.	PUNCT
ftr-425	282	12	partnership	partnership	NOUN
ftr-425	282	13	argument	argument	NOUN
ftr-425	282	14	the	the	DET
ftr-425	282	15	brief	brief	NOUN
ftr-425	282	16	filed	file	VERB
ftr-425	282	17	with	with	ADP
ftr-425	282	18	the	the	DET
ftr-425	282	19	supreme	supreme	PROPN
ftr-425	282	20	court	court	PROPN
ftr-425	282	21	by	by	ADP
ftr-425	282	22	the	the	DET
ftr-425	282	23	taxpayer	taxpayer	NOUN
ftr-425	282	24	in	in	ADP
ftr-425	282	25	banaitis	banaitis	PROPN
ftr-425	282	26	leads	lead	VERB
ftr-425	282	27	off	off	ADP
ftr-425	282	28	with	with	ADP
ftr-425	282	29	the	the	DET
ftr-425	282	30	argument	argument	NOUN
ftr-425	282	31	that	that	SCONJ
ftr-425	282	32	the	the	DET
ftr-425	282	33	contingent	contingent	NOUN
ftr-425	282	34	fee	fee	NOUN
ftr-425	282	35	arrangement	arrangement	NOUN
ftr-425	282	36	between	between	ADP
ftr-425	282	37	a	a	DET
ftr-425	282	38	plaintiff	plaintiff	NOUN
ftr-425	282	39	and	and	CCONJ
ftr-425	282	40	an	an	DET
ftr-425	282	41	attorney	attorney	NOUN
ftr-425	282	42	constitutes	constitute	VERB
ftr-425	282	43	a	a	DET
ftr-425	282	44	joint	joint	ADJ
ftr-425	282	45	venture	venture	NOUN
ftr-425	282	46	that	that	PRON
ftr-425	282	47	is	be	AUX
ftr-425	282	48	governed	govern	VERB
ftr-425	282	49	by	by	ADP
ftr-425	282	50	the	the	DET
ftr-425	282	51	partnership	partnership	NOUN
ftr-425	282	52	tax	tax	NOUN
ftr-425	282	53	provisions	provision	NOUN
ftr-425	282	54	contained	contain	VERB
ftr-425	282	55	in	in	ADP
ftr-425	282	56	subchapter	subchapter	NOUN
ftr-425	282	57	k	k	PROPN
ftr-425	282	58	of	of	ADP
ftr-425	282	59	the	the	DET
ftr-425	282	60	code.74	code.74	ADJ
ftr-425	282	61	seizing	seize	VERB
ftr-425	282	62	upon	upon	SCONJ
ftr-425	282	63	the	the	DET
ftr-425	282	64	broad	broad	ADJ
ftr-425	282	65	definition	definition	NOUN
ftr-425	282	66	of	of	ADP
ftr-425	282	67	a	a	DET
ftr-425	282	68	joint	joint	ADJ
ftr-425	282	69	venture	venture	NOUN
ftr-425	282	70	that	that	PRON
ftr-425	282	71	constitutes	constitute	VERB
ftr-425	282	72	a	a	DET
ftr-425	282	73	partnership	partnership	NOUN
ftr-425	282	74	for	for	ADP
ftr-425	282	75	tax	tax	NOUN
ftr-425	282	76	purposes	purpose	NOUN
ftr-425	282	77	in	in	ADP
ftr-425	282	78	section	section	NOUN
ftr-425	283	1	761(a),75	761(a),75	NUM
ftr-425	283	2	banaitis	banaitis	NOUN
ftr-425	283	3	argues	argue	VERB
ftr-425	283	4	that	that	SCONJ
ftr-425	283	5	he	he	PRON
ftr-425	283	6	and	and	CCONJ
ftr-425	283	7	his	his	PRON
ftr-425	283	8	attorney	attorney	NOUN
ftr-425	283	9	had	have	AUX
ftr-425	283	10	combined	combine	VERB
ftr-425	283	11	their	their	PRON
ftr-425	283	12	property	property	NOUN
ftr-425	283	13	and	and	CCONJ
ftr-425	283	14	services	service	NOUN
ftr-425	283	15	in	in	ADP
ftr-425	283	16	a	a	DET
ftr-425	283	17	joint	joint	ADJ
ftr-425	283	18	effort	effort	NOUN
ftr-425	283	19	to	to	PART
ftr-425	283	20	reduce	reduce	VERB
ftr-425	283	21	the	the	DET
ftr-425	283	22	cause	cause	NOUN
ftr-425	283	23	of	of	ADP
ftr-425	283	24	action	action	NOUN
ftr-425	283	25	into	into	ADP
ftr-425	283	26	a	a	DET
ftr-425	283	27	money	money	NOUN
ftr-425	283	28	judgment	judgment	NOUN
ftr-425	283	29	in	in	ADP
ftr-425	283	30	the	the	DET
ftr-425	283	31	underlying	underlie	VERB
ftr-425	283	32	employment	employment	NOUN
ftr-425	283	33	litigation.7	litigation.7	PROPN
ftr-425	283	34	6	6	NUM
ftr-425	283	35	the	the	DET
ftr-425	283	36	goal	goal	NOUN
ftr-425	283	37	of	of	ADP
ftr-425	283	38	invoking	invoke	VERB
ftr-425	283	39	the	the	DET
ftr-425	283	40	provisions	provision	NOUN
ftr-425	283	41	of	of	ADP
ftr-425	283	42	subchapter	subchapter	NOUN
ftr-425	283	43	k	k	PROPN
ftr-425	283	44	is	be	AUX
ftr-425	283	45	to	to	PART
ftr-425	283	46	get	get	VERB
ftr-425	283	47	to	to	ADP
ftr-425	283	48	section	section	NOUN
ftr-425	283	49	704(a	704(a	PROPN
ftr-425	283	50	)	)	PUNCT
ftr-425	283	51	,	,	PUNCT
ftr-425	283	52	which	which	PRON
ftr-425	283	53	would	would	AUX
ftr-425	283	54	allocate	allocate	VERB
ftr-425	283	55	the	the	DET
ftr-425	283	56	income	income	NOUN
ftr-425	283	57	generated	generate	VERB
ftr-425	283	58	by	by	ADP
ftr-425	283	59	the	the	DET
ftr-425	283	60	joint	joint	ADJ
ftr-425	283	61	venture	venture	NOUN
ftr-425	283	62	(	(	PUNCT
ftr-425	283	63	the	the	DET
ftr-425	283	64	$	$	SYM
ftr-425	283	65	8.7	8.7	NUM
ftr-425	283	66	million	million	NUM
ftr-425	283	67	settlement	settlement	NOUN
ftr-425	283	68	)	)	PUNCT
ftr-425	283	69	among	among	ADP
ftr-425	283	70	the	the	DET
ftr-425	283	71	partners	partner	NOUN
ftr-425	283	72	in	in	ADP
ftr-425	283	73	accordance	accordance	NOUN
ftr-425	283	74	with	with	ADP
ftr-425	283	75	the	the	DET
ftr-425	283	76	terms	term	NOUN
ftr-425	283	77	of	of	ADP
ftr-425	283	78	the	the	DET
ftr-425	283	79	partnership	partnership	NOUN
ftr-425	283	80	agreement	agreement	NOUN
ftr-425	283	81	(	(	PUNCT
ftr-425	283	82	in	in	ADP
ftr-425	283	83	this	this	DET
ftr-425	283	84	case	case	NOUN
ftr-425	283	85	,	,	PUNCT
ftr-425	283	86	the	the	DET
ftr-425	283	87	contingent	contingent	NOUN
ftr-425	283	88	fee	fee	NOUN
ftr-425	283	89	agreement	agreement	NOUN
ftr-425	283	90	)	)	PUNCT
ftr-425	283	91	.	.	PUNCT
ftr-425	284	1	pursuant	pursuant	ADJ
ftr-425	284	2	to	to	ADP
ftr-425	284	3	this	this	DET
ftr-425	284	4	argument	argument	NOUN
ftr-425	284	5	,	,	PUNCT
ftr-425	284	6	the	the	DET
ftr-425	284	7	gross	gross	ADJ
ftr-425	284	8	income	income	NOUN
ftr-425	284	9	realized	realize	VERB
ftr-425	284	10	by	by	ADP
ftr-425	284	11	banaitis	banaitis	NOUN
ftr-425	284	12	would	would	AUX
ftr-425	284	13	not	not	PART
ftr-425	284	14	exceed	exceed	VERB
ftr-425	284	15	his	his	PRON
ftr-425	284	16	net	net	ADJ
ftr-425	284	17	recovery	recovery	NOUN
ftr-425	284	18	.	.	PUNCT
ftr-425	285	1	even	even	ADV
ftr-425	285	2	assuming	assume	VERB
ftr-425	285	3	that	that	SCONJ
ftr-425	285	4	an	an	DET
ftr-425	285	5	individual	individual	NOUN
ftr-425	285	6	's	's	PART
ftr-425	285	7	retention	retention	NOUN
ftr-425	285	8	of	of	ADP
ftr-425	285	9	an	an	DET
ftr-425	285	10	attorney	attorney	NOUN
ftr-425	285	11	on	on	ADP
ftr-425	285	12	a	a	DET
ftr-425	285	13	contingent	contingent	ADJ
ftr-425	285	14	fee	fee	NOUN
ftr-425	285	15	basis	basis	NOUN
ftr-425	285	16	creates	create	VERB
ftr-425	285	17	a	a	DET
ftr-425	285	18	partnership	partnership	NOUN
ftr-425	285	19	for	for	ADP
ftr-425	285	20	tax	tax	NOUN
ftr-425	285	21	purposes,77	purposes,77	NOUN
ftr-425	285	22	the	the	DET
ftr-425	285	23	partnership	partnership	NOUN
ftr-425	285	24	theory	theory	NOUN
ftr-425	285	25	ultimately	ultimately	ADV
ftr-425	285	26	will	will	AUX
ftr-425	285	27	not	not	PART
ftr-425	285	28	produce	produce	VERB
ftr-425	285	29	the	the	DET
ftr-425	285	30	intended	intend	VERB
ftr-425	285	31	result	result	NOUN
ftr-425	285	32	for	for	ADP
ftr-425	285	33	taxpayers	taxpayer	NOUN
ftr-425	285	34	.	.	PUNCT
ftr-425	286	1	the	the	DET
ftr-425	286	2	fundamental	fundamental	ADJ
ftr-425	286	3	flaw	flaw	NOUN
ftr-425	286	4	in	in	ADP
ftr-425	286	5	the	the	DET
ftr-425	286	6	argument	argument	NOUN
ftr-425	286	7	lies	lie	VERB
ftr-425	286	8	not	not	PART
ftr-425	286	9	in	in	ADP
ftr-425	286	10	the	the	DET
ftr-425	286	11	application	application	NOUN
ftr-425	286	12	of	of	ADP
ftr-425	286	13	section	section	NOUN
ftr-425	286	14	704(a	704(a	PROPN
ftr-425	286	15	)	)	PUNCT
ftr-425	286	16	to	to	ADP
ftr-425	286	17	the	the	DET
ftr-425	286	18	proceeds	proceed	NOUN
ftr-425	286	19	of	of	ADP
ftr-425	286	20	the	the	DET
ftr-425	286	21	claim	claim	NOUN
ftr-425	286	22	,	,	PUNCT
ftr-425	286	23	but	but	CCONJ
ftr-425	286	24	rather	rather	ADV
ftr-425	286	25	in	in	ADP
ftr-425	286	26	the	the	DET
ftr-425	286	27	failure	failure	NOUN
ftr-425	286	28	to	to	PART
ftr-425	286	29	appreciate	appreciate	VERB
ftr-425	286	30	the	the	DET
ftr-425	286	31	tax	tax	NOUN
ftr-425	286	32	consequences	consequence	NOUN
ftr-425	286	33	of	of	ADP
ftr-425	286	34	the	the	DET
ftr-425	286	35	partnership	partnership	NOUN
ftr-425	286	36	formation	formation	NOUN
ftr-425	286	37	.	.	PUNCT
ftr-425	287	1	if	if	SCONJ
ftr-425	287	2	the	the	DET
ftr-425	287	3	execution	execution	NOUN
ftr-425	287	4	of	of	ADP
ftr-425	287	5	the	the	DET
ftr-425	287	6	fee	fee	NOUN
ftr-425	287	7	agreement	agreement	NOUN
ftr-425	287	8	74	74	NUM
ftr-425	287	9	.	.	PUNCT
ftr-425	288	1	brief	brief	ADJ
ftr-425	288	2	for	for	ADP
ftr-425	288	3	respondent	respondent	NOUN
ftr-425	288	4	at	at	ADP
ftr-425	288	5	5	5	NUM
ftr-425	288	6	-	-	SYM
ftr-425	288	7	21	21	NUM
ftr-425	288	8	,	,	PUNCT
ftr-425	288	9	comm'r	comm'r	PROPN
ftr-425	288	10	v.	v.	ADP
ftr-425	288	11	banaitis	banaitis	PROPN
ftr-425	288	12	,	,	PUNCT
ftr-425	288	13	u.s	u.s	PROPN
ftr-425	288	14	.	.	PROPN
ftr-425	288	15	supreme	supreme	PROPN
ftr-425	288	16	court	court	PROPN
ftr-425	288	17	docket	docket	PROPN
ftr-425	288	18	no	no	INTJ
ftr-425	288	19	.	.	NOUN
ftr-425	289	1	03	03	NUM
ftr-425	289	2	-	-	SYM
ftr-425	289	3	907	907	NUM
ftr-425	289	4	(	(	PUNCT
ftr-425	289	5	filed	file	VERB
ftr-425	289	6	aug	aug	PROPN
ftr-425	289	7	.	.	PROPN
ftr-425	289	8	12	12	NUM
ftr-425	289	9	,	,	PUNCT
ftr-425	289	10	2004	2004	NUM
ftr-425	289	11	)	)	PUNCT
ftr-425	289	12	.	.	PUNCT
ftr-425	290	1	75	75	NUM
ftr-425	290	2	.	.	PUNCT
ftr-425	291	1	see	see	VERB
ftr-425	291	2	i	i	PRON
ftr-425	291	3	d.	d.	PROPN
ftr-425	291	4	at	at	ADP
ftr-425	291	5	7	7	NUM
ftr-425	291	6	(	(	PUNCT
ftr-425	291	7	citing	cite	VERB
ftr-425	291	8	podell	podell	NOUN
ftr-425	291	9	v.	v.	ADP
ftr-425	291	10	comm'r	comm'r	NOUN
ftr-425	291	11	,	,	PUNCT
ftr-425	291	12	55	55	NUM
ftr-425	291	13	t.c	t.c	NOUN
ftr-425	291	14	.	.	PROPN
ftr-425	291	15	429	429	NUM
ftr-425	291	16	,	,	PUNCT
ftr-425	291	17	431	431	NUM
ftr-425	291	18	(	(	PUNCT
ftr-425	291	19	1970	1970	NUM
ftr-425	291	20	)	)	PUNCT
ftr-425	291	21	,	,	PUNCT
ftr-425	291	22	and	and	CCONJ
ftr-425	291	23	s.	s.	PROPN
ftr-425	291	24	&	&	CCONJ
ftr-425	291	25	m.	m.	PROPN
ftr-425	291	26	plumbing	plumbing	PROPN
ftr-425	291	27	co.	co.	PROPN
ftr-425	292	1	v.	v.	ADP
ftr-425	292	2	comm'r	comm'r	PROPN
ftr-425	292	3	,	,	PUNCT
ftr-425	292	4	55	55	NUM
ftr-425	292	5	t.c	t.c	NOUN
ftr-425	292	6	.	.	PROPN
ftr-425	292	7	702	702	NUM
ftr-425	292	8	,	,	PUNCT
ftr-425	292	9	707	707	NUM
ftr-425	292	10	(	(	PUNCT
ftr-425	292	11	1971	1971	NUM
ftr-425	292	12	)	)	PUNCT
ftr-425	292	13	,	,	PUNCT
ftr-425	292	14	for	for	ADP
ftr-425	292	15	the	the	DET
ftr-425	292	16	proposition	proposition	NOUN
ftr-425	292	17	that	that	SCONJ
ftr-425	292	18	a	a	DET
ftr-425	292	19	joint	joint	ADJ
ftr-425	292	20	venture	venture	NOUN
ftr-425	292	21	within	within	ADP
ftr-425	292	22	the	the	DET
ftr-425	292	23	meaning	meaning	NOUN
ftr-425	292	24	of	of	ADP
ftr-425	292	25	§	§	PROPN
ftr-425	292	26	761	761	NUM
ftr-425	292	27	(	(	PUNCT
ftr-425	292	28	a	a	PRON
ftr-425	292	29	)	)	PUNCT
ftr-425	292	30	requires	require	VERB
ftr-425	292	31	only	only	ADV
ftr-425	292	32	the	the	DET
ftr-425	292	33	following	follow	VERB
ftr-425	292	34	three	three	NUM
ftr-425	292	35	elements	element	NOUN
ftr-425	292	36	:	:	PUNCT
ftr-425	292	37	(	(	PUNCT
ftr-425	292	38	1	1	X
ftr-425	292	39	)	)	PUNCT
ftr-425	292	40	each	each	PRON
ftr-425	292	41	of	of	ADP
ftr-425	292	42	the	the	DET
ftr-425	292	43	participants	participant	NOUN
ftr-425	292	44	agrees	agree	VERB
ftr-425	292	45	to	to	PART
ftr-425	292	46	contribute	contribute	VERB
ftr-425	292	47	in	in	ADP
ftr-425	292	48	a	a	DET
ftr-425	292	49	significant	significant	ADJ
ftr-425	292	50	manner	manner	NOUN
ftr-425	292	51	to	to	ADP
ftr-425	292	52	the	the	DET
ftr-425	292	53	effort	effort	NOUN
ftr-425	292	54	of	of	ADP
ftr-425	292	55	the	the	DET
ftr-425	292	56	venture	venture	NOUN
ftr-425	292	57	,	,	PUNCT
ftr-425	292	58	such	such	ADJ
ftr-425	292	59	as	as	ADP
ftr-425	292	60	by	by	ADP
ftr-425	292	61	providing	provide	VERB
ftr-425	292	62	services	service	NOUN
ftr-425	292	63	,	,	PUNCT
ftr-425	292	64	money	money	NOUN
ftr-425	292	65	or	or	CCONJ
ftr-425	292	66	property	property	NOUN
ftr-425	292	67	;	;	PUNCT
ftr-425	292	68	(	(	PUNCT
ftr-425	292	69	2	2	X
ftr-425	292	70	)	)	PUNCT
ftr-425	292	71	the	the	DET
ftr-425	292	72	participants	participant	NOUN
ftr-425	292	73	'	'	PART
ftr-425	292	74	entitlement	entitlement	NOUN
ftr-425	292	75	to	to	ADP
ftr-425	292	76	payments	payment	NOUN
ftr-425	292	77	depends	depend	VERB
ftr-425	292	78	on	on	ADP
ftr-425	292	79	the	the	DET
ftr-425	292	80	success	success	NOUN
ftr-425	292	81	of	of	ADP
ftr-425	292	82	the	the	DET
ftr-425	292	83	venture	venture	NOUN
ftr-425	292	84	;	;	PUNCT
ftr-425	292	85	and	and	CCONJ
ftr-425	292	86	(	(	PUNCT
ftr-425	292	87	3	3	X
ftr-425	292	88	)	)	PUNCT
ftr-425	292	89	the	the	DET
ftr-425	292	90	amount	amount	NOUN
ftr-425	292	91	of	of	ADP
ftr-425	292	92	each	each	DET
ftr-425	292	93	participant	participant	NOUN
ftr-425	292	94	's	's	PART
ftr-425	292	95	entitlement	entitlement	NOUN
ftr-425	292	96	depends	depend	VERB
ftr-425	292	97	at	at	ADP
ftr-425	292	98	least	least	ADJ
ftr-425	292	99	to	to	ADP
ftr-425	292	100	some	some	DET
ftr-425	292	101	degree	degree	NOUN
ftr-425	292	102	on	on	ADP
ftr-425	292	103	the	the	DET
ftr-425	292	104	amount	amount	NOUN
ftr-425	292	105	of	of	ADP
ftr-425	292	106	income	income	NOUN
ftr-425	292	107	generated	generate	VERB
ftr-425	292	108	by	by	ADP
ftr-425	292	109	the	the	DET
ftr-425	292	110	venture	venture	NOUN
ftr-425	292	111	.	.	PUNCT
ftr-425	292	112	)	)	PUNCT
ftr-425	293	1	76	76	NUM
ftr-425	293	2	.	.	PUNCT
ftr-425	294	1	i	i	PRON
ftr-425	294	2	d.	d.	PROPN
ftr-425	294	3	at	at	ADP
ftr-425	294	4	9	9	NUM
ftr-425	294	5	.	.	PUNCT
ftr-425	294	6	77	77	NUM
ftr-425	294	7	.	.	PUNCT
ftr-425	295	1	the	the	DET
ftr-425	295	2	sixth	sixth	ADJ
ftr-425	295	3	circuit	circuit	NOUN
ftr-425	295	4	has	have	AUX
ftr-425	295	5	described	describe	VERB
ftr-425	295	6	the	the	DET
ftr-425	295	7	contingent	contingent	NOUN
ftr-425	295	8	fee	fee	NOUN
ftr-425	295	9	arrangement	arrangement	NOUN
ftr-425	295	10	in	in	ADP
ftr-425	295	11	terms	term	NOUN
ftr-425	295	12	of	of	ADP
ftr-425	295	13	a	a	DET
ftr-425	295	14	partnership	partnership	NOUN
ftr-425	295	15	or	or	CCONJ
ftr-425	295	16	joint	joint	ADJ
ftr-425	295	17	venture	venture	NOUN
ftr-425	295	18	.	.	PUNCT
ftr-425	296	1	see	see	VERB
ftr-425	296	2	estate	estate	NOUN
ftr-425	296	3	of	of	ADP
ftr-425	296	4	clarks	clark	NOUN
ftr-425	296	5	v.	v.	ADP
ftr-425	296	6	united	united	PROPN
ftr-425	296	7	states	states	PROPN
ftr-425	296	8	,	,	PUNCT
ftr-425	296	9	202	202	NUM
ftr-425	296	10	f.3d	f.3d	NUM
ftr-425	296	11	854	854	NUM
ftr-425	296	12	,	,	PUNCT
ftr-425	296	13	857	857	NUM
ftr-425	296	14	(	(	PUNCT
ftr-425	296	15	6th	6th	ADJ
ftr-425	296	16	cir	cir	NOUN
ftr-425	296	17	.	.	PROPN
ftr-425	296	18	2001	2001	NUM
ftr-425	296	19	)	)	PUNCT
ftr-425	296	20	(	(	PUNCT
ftr-425	296	21	"	"	PUNCT
ftr-425	296	22	like	like	ADP
ftr-425	296	23	an	an	DET
ftr-425	296	24	interest	interest	NOUN
ftr-425	296	25	in	in	ADP
ftr-425	296	26	a	a	DET
ftr-425	296	27	partnership	partnership	NOUN
ftr-425	296	28	agreement	agreement	NOUN
ftr-425	296	29	or	or	CCONJ
ftr-425	296	30	joint	joint	ADJ
ftr-425	296	31	venture	venture	NOUN
ftr-425	296	32	,	,	PUNCT
ftr-425	296	33	clarks	clark	NOUN
ftr-425	296	34	contracted	contract	VERB
ftr-425	296	35	for	for	ADP
ftr-425	296	36	services	service	NOUN
ftr-425	296	37	and	and	CCONJ
ftr-425	296	38	assigned	assign	VERB
ftr-425	296	39	his	his	PRON
ftr-425	296	40	lawyer	lawyer	NOUN
ftr-425	296	41	a	a	DET
ftr-425	296	42	one	one	NUM
ftr-425	296	43	-	-	PUNCT
ftr-425	296	44	third	third	NOUN
ftr-425	296	45	interest	interest	NOUN
ftr-425	296	46	in	in	ADP
ftr-425	296	47	the	the	DET
ftr-425	296	48	venture	venture	NOUN
ftr-425	296	49	in	in	ADP
ftr-425	296	50	order	order	NOUN
ftr-425	296	51	that	that	SCONJ
ftr-425	296	52	he	he	PRON
ftr-425	296	53	might	might	AUX
ftr-425	296	54	have	have	AUX
ftr-425	296	55	a	a	DET
ftr-425	296	56	chance	chance	NOUN
ftr-425	296	57	to	to	PART
ftr-425	296	58	recover	recover	VERB
ftr-425	296	59	the	the	DET
ftr-425	296	60	remaining	remain	VERB
ftr-425	296	61	two	two	NUM
ftr-425	296	62	-	-	PUNCT
ftr-425	296	63	thirds	third	NOUN
ftr-425	296	64	)	)	PUNCT
ftr-425	296	65	.	.	PUNCT
ftr-425	297	1	the	the	DET
ftr-425	297	2	tax	tax	NOUN
ftr-425	297	3	court	court	NOUN
ftr-425	297	4	,	,	PUNCT
ftr-425	297	5	on	on	ADP
ftr-425	297	6	the	the	DET
ftr-425	297	7	other	other	ADJ
ftr-425	297	8	hand	hand	NOUN
ftr-425	297	9	,	,	PUNCT
ftr-425	297	10	has	have	AUX
ftr-425	297	11	rejected	reject	VERB
ftr-425	297	12	the	the	DET
ftr-425	297	13	argument	argument	NOUN
ftr-425	297	14	that	that	SCONJ
ftr-425	297	15	the	the	DET
ftr-425	297	16	attomey	attomey	NOUN
ftr-425	297	17	-	-	PUNCT
ftr-425	297	18	client	client	NOUN
ftr-425	297	19	relationship	relationship	NOUN
ftr-425	297	20	constitutes	constitute	VERB
ftr-425	297	21	a	a	DET
ftr-425	297	22	partnership	partnership	NOUN
ftr-425	297	23	for	for	ADP
ftr-425	297	24	tax	tax	NOUN
ftr-425	297	25	purposes	purpose	NOUN
ftr-425	297	26	.	.	PUNCT
ftr-425	298	1	see	see	VERB
ftr-425	298	2	bagley	bagley	NOUN
ftr-425	298	3	v.	v.	ADP
ftr-425	298	4	comm'r	comm'r	PROPN
ftr-425	298	5	,	,	PUNCT
ftr-425	298	6	105	105	NUM
ftr-425	298	7	t.c	t.c	PROPN
ftr-425	298	8	.	.	PROPN
ftr-425	298	9	396	396	NUM
ftr-425	298	10	,	,	PUNCT
ftr-425	298	11	419	419	NUM
ftr-425	298	12	(	(	PUNCT
ftr-425	298	13	1995	1995	NUM
ftr-425	298	14	)	)	PUNCT
ftr-425	298	15	(	(	PUNCT
ftr-425	298	16	finding	find	VERB
ftr-425	298	17	that	that	SCONJ
ftr-425	298	18	,	,	PUNCT
ftr-425	298	19	on	on	ADP
ftr-425	298	20	the	the	DET
ftr-425	298	21	record	record	NOUN
ftr-425	298	22	,	,	PUNCT
ftr-425	298	23	"	"	PUNCT
ftr-425	298	24	there	there	PRON
ftr-425	298	25	is	be	VERB
ftr-425	298	26	nothing	nothing	PRON
ftr-425	298	27	to	to	PART
ftr-425	298	28	indicate	indicate	VERB
ftr-425	298	29	that	that	SCONJ
ftr-425	298	30	the	the	DET
ftr-425	298	31	parties	party	NOUN
ftr-425	298	32	intended	intend	VERB
ftr-425	298	33	the	the	DET
ftr-425	298	34	contingency	contingency	NOUN
ftr-425	298	35	fee	fee	NOUN
ftr-425	298	36	arrangement	arrangement	NOUN
ftr-425	298	37	to	to	PART
ftr-425	298	38	be	be	AUX
ftr-425	298	39	ajoint	ajoint	NOUN
ftr-425	298	40	venture	venture	NOUN
ftr-425	298	41	or	or	CCONJ
ftr-425	298	42	partnership	partnership	NOUN
ftr-425	298	43	"	"	PUNCT
ftr-425	298	44	)	)	PUNCT
ftr-425	298	45	;	;	PUNCT
ftr-425	298	46	see	see	VERB
ftr-425	298	47	also	also	ADV
ftr-425	298	48	kenseth	kenseth	PROPN
ftr-425	298	49	v.	v.	ADP
ftr-425	298	50	comm'r	comm'r	PROPN
ftr-425	298	51	,	,	PUNCT
ftr-425	298	52	144	144	NUM
ftr-425	298	53	t.c	t.c	PROPN
ftr-425	298	54	.	.	PROPN
ftr-425	298	55	399	399	NUM
ftr-425	298	56	,	,	PUNCT
ftr-425	298	57	413	413	NUM
ftr-425	298	58	(	(	PUNCT
ftr-425	298	59	2000	2000	NUM
ftr-425	298	60	)	)	PUNCT
ftr-425	298	61	,	,	PUNCT
ftr-425	298	62	aff'd	aff'd	NOUN
ftr-425	298	63	,	,	PUNCT
ftr-425	298	64	259	259	NUM
ftr-425	298	65	f.3d	f.3d	NUM
ftr-425	298	66	881	881	NUM
ftr-425	298	67	(	(	PUNCT
ftr-425	298	68	7th	7th	ADJ
ftr-425	298	69	cir	cir	NOUN
ftr-425	298	70	.	.	PROPN
ftr-425	298	71	2001	2001	NUM
ftr-425	298	72	)	)	PUNCT
ftr-425	298	73	(	(	PUNCT
ftr-425	298	74	"	"	PUNCT
ftr-425	298	75	attorneys	attorney	NOUN
ftr-425	298	76	represent	represent	VERB
ftr-425	298	77	the	the	DET
ftr-425	298	78	interests	interest	NOUN
ftr-425	298	79	of	of	ADP
ftr-425	298	80	clients	client	NOUN
ftr-425	298	81	in	in	ADP
ftr-425	298	82	a	a	DET
ftr-425	298	83	fiduciary	fiduciary	ADJ
ftr-425	298	84	capacity	capacity	NOUN
ftr-425	298	85	.	.	PUNCT
ftr-425	299	1	it	it	PRON
ftr-425	299	2	is	be	AUX
ftr-425	299	3	difficult	difficult	ADJ
ftr-425	299	4	,	,	PUNCT
ftr-425	299	5	in	in	ADP
ftr-425	299	6	theory	theory	NOUN
ftr-425	299	7	or	or	CCONJ
ftr-425	299	8	fact	fact	NOUN
ftr-425	299	9	,	,	PUNCT
ftr-425	299	10	to	to	PART
ftr-425	299	11	convert	convert	VERB
ftr-425	299	12	that	that	DET
ftr-425	299	13	relationship	relationship	NOUN
ftr-425	299	14	into	into	ADP
ftr-425	299	15	a	a	DET
ftr-425	299	16	joint	joint	ADJ
ftr-425	299	17	venture	venture	NOUN
ftr-425	299	18	or	or	CCONJ
ftr-425	299	19	partnership	partnership	NOUN
ftr-425	299	20	.	.	PUNCT
ftr-425	299	21	"	"	PUNCT
ftr-425	299	22	)	)	PUNCT
ftr-425	299	23	.	.	PUNCT
ftr-425	300	1	2004	2004	NUM
ftr-425	300	2	]	]	PUNCT
ftr-425	300	3	florida	florida	PROPN
ftr-425	300	4	tax	tax	PROPN
ftr-425	300	5	review	review	NOUN
ftr-425	300	6	operates	operate	VERB
ftr-425	300	7	to	to	PART
ftr-425	300	8	form	form	VERB
ftr-425	300	9	a	a	DET
ftr-425	300	10	partnership	partnership	NOUN
ftr-425	300	11	,	,	PUNCT
ftr-425	300	12	then	then	ADV
ftr-425	300	13	the	the	DET
ftr-425	300	14	plaintiff	plaintiff	NOUN
ftr-425	300	15	is	be	AUX
ftr-425	300	16	deemed	deem	VERB
ftr-425	300	17	to	to	PART
ftr-425	300	18	have	have	AUX
ftr-425	300	19	transferred	transfer	VERB
ftr-425	300	20	a	a	DET
ftr-425	300	21	portion	portion	NOUN
ftr-425	300	22	of	of	ADP
ftr-425	300	23	the	the	DET
ftr-425	300	24	underlying	underlie	VERB
ftr-425	300	25	partnership	partnership	NOUN
ftr-425	300	26	capital	capital	NOUN
ftr-425	300	27	to	to	ADP
ftr-425	300	28	the	the	DET
ftr-425	300	29	attorney,"8	attorney,"8	NOUN
ftr-425	300	30	followed	follow	VERB
ftr-425	300	31	by	by	ADP
ftr-425	300	32	a	a	DET
ftr-425	300	33	contribution	contribution	NOUN
ftr-425	300	34	of	of	ADP
ftr-425	300	35	such	such	ADJ
ftr-425	300	36	capital	capital	NOUN
ftr-425	300	37	from	from	ADP
ftr-425	300	38	the	the	DET
ftr-425	300	39	attorney	attorney	NOUN
ftr-425	300	40	to	to	ADP
ftr-425	300	41	the	the	DET
ftr-425	300	42	partnership.79	partnership.79	NOUN
ftr-425	300	43	however	however	ADV
ftr-425	300	44	,	,	PUNCT
ftr-425	300	45	because	because	SCONJ
ftr-425	300	46	the	the	DET
ftr-425	300	47	attorney	attorney	NOUN
ftr-425	300	48	's	's	PART
ftr-425	300	49	capital	capital	NOUN
ftr-425	300	50	interest	interest	NOUN
ftr-425	300	51	in	in	ADP
ftr-425	300	52	the	the	DET
ftr-425	300	53	partnership	partnership	NOUN
ftr-425	300	54	is	be	AUX
ftr-425	300	55	subject	subject	ADJ
ftr-425	300	56	to	to	ADP
ftr-425	300	57	a	a	DET
ftr-425	300	58	substantial	substantial	ADJ
ftr-425	300	59	risk	risk	NOUN
ftr-425	300	60	of	of	ADP
ftr-425	300	61	forfeiture	forfeiture	NOUN
ftr-425	300	62	,	,	PUNCT
ftr-425	300	63	section	section	NOUN
ftr-425	300	64	83(a	83(a	NUM
ftr-425	300	65	)	)	PUNCT
ftr-425	300	66	operates	operate	VERB
ftr-425	300	67	to	to	PART
ftr-425	300	68	defer	defer	VERB
ftr-425	300	69	the	the	DET
ftr-425	300	70	tax	tax	NOUN
ftr-425	300	71	consequences	consequence	NOUN
ftr-425	300	72	of	of	ADP
ftr-425	300	73	the	the	DET
ftr-425	300	74	capital	capital	NOUN
ftr-425	300	75	shift	shift	NOUN
ftr-425	300	76	until	until	SCONJ
ftr-425	300	77	the	the	DET
ftr-425	300	78	claim	claim	NOUN
ftr-425	300	79	is	be	AUX
ftr-425	300	80	liquidated	liquidate	VERB
ftr-425	300	81	and	and	CCONJ
ftr-425	300	82	the	the	DET
ftr-425	300	83	risk	risk	NOUN
ftr-425	300	84	of	of	ADP
ftr-425	300	85	forfeiture	forfeiture	NOUN
ftr-425	300	86	is	be	AUX
ftr-425	300	87	extinguished	extinguish	VERB
ftr-425	300	88	.	.	PUNCT
ftr-425	301	1	under	under	ADP
ftr-425	301	2	a	a	DET
ftr-425	301	3	proper	proper	ADJ
ftr-425	301	4	application	application	NOUN
ftr-425	301	5	of	of	ADP
ftr-425	301	6	section	section	NOUN
ftr-425	301	7	83	83	NUM
ftr-425	301	8	to	to	ADP
ftr-425	301	9	the	the	DET
ftr-425	301	10	formation	formation	NOUN
ftr-425	301	11	of	of	ADP
ftr-425	301	12	the	the	DET
ftr-425	301	13	partnership	partnership	NOUN
ftr-425	301	14	,	,	PUNCT
ftr-425	301	15	the	the	DET
ftr-425	301	16	plaintiff	plaintiff	NOUN
ftr-425	301	17	includes	include	VERB
ftr-425	301	18	the	the	DET
ftr-425	301	19	full	full	ADJ
ftr-425	301	20	amount	amount	NOUN
ftr-425	301	21	of	of	ADP
ftr-425	301	22	the	the	DET
ftr-425	301	23	litigation	litigation	NOUN
ftr-425	301	24	proceeds	proceed	NOUN
ftr-425	301	25	in	in	ADP
ftr-425	301	26	78	78	NUM
ftr-425	301	27	.	.	PUNCT
ftr-425	302	1	while	while	SCONJ
ftr-425	302	2	the	the	DET
ftr-425	302	3	service	service	NOUN
ftr-425	302	4	has	have	AUX
ftr-425	302	5	reasoned	reason	VERB
ftr-425	302	6	that	that	SCONJ
ftr-425	302	7	,	,	PUNCT
ftr-425	302	8	in	in	ADP
ftr-425	302	9	certain	certain	ADJ
ftr-425	302	10	situations	situation	NOUN
ftr-425	302	11	,	,	PUNCT
ftr-425	302	12	a	a	DET
ftr-425	302	13	service	service	NOUN
ftr-425	302	14	partner	partner	NOUN
ftr-425	302	15	is	be	AUX
ftr-425	302	16	not	not	PART
ftr-425	302	17	taxed	tax	VERB
ftr-425	302	18	upon	upon	SCONJ
ftr-425	302	19	receipt	receipt	NOUN
ftr-425	302	20	of	of	ADP
ftr-425	302	21	a	a	DET
ftr-425	302	22	profits	profit	NOUN
ftr-425	302	23	interest	interest	NOUN
ftr-425	302	24	in	in	ADP
ftr-425	302	25	a	a	DET
ftr-425	302	26	partnership	partnership	NOUN
ftr-425	302	27	,	,	PUNCT
ftr-425	302	28	the	the	DET
ftr-425	302	29	attorney	attorney	NOUN
ftr-425	302	30	's	's	PART
ftr-425	302	31	interest	interest	NOUN
ftr-425	302	32	in	in	ADP
ftr-425	302	33	the	the	DET
ftr-425	302	34	partnership	partnership	NOUN
ftr-425	302	35	can	can	AUX
ftr-425	302	36	not	not	PART
ftr-425	302	37	be	be	AUX
ftr-425	302	38	described	describe	VERB
ftr-425	302	39	as	as	ADP
ftr-425	302	40	a	a	DET
ftr-425	302	41	profits	profit	NOUN
ftr-425	302	42	interest	interest	NOUN
ftr-425	302	43	.	.	PUNCT
ftr-425	303	1	see	see	VERB
ftr-425	303	2	rev	rev	PROPN
ftr-425	303	3	.	.	PROPN
ftr-425	303	4	proc	proc	PROPN
ftr-425	303	5	.	.	PUNCT
ftr-425	304	1	93	93	NUM
ftr-425	304	2	-	-	SYM
ftr-425	304	3	27	27	NUM
ftr-425	304	4	,	,	PUNCT
ftr-425	304	5	1993	1993	NUM
ftr-425	304	6	-	-	SYM
ftr-425	304	7	2	2	NUM
ftr-425	304	8	c.b	c.b	PROPN
ftr-425	304	9	.	.	PROPN
ftr-425	304	10	343	343	NUM
ftr-425	304	11	.	.	PUNCT
ftr-425	305	1	rather	rather	ADV
ftr-425	305	2	,	,	PUNCT
ftr-425	305	3	because	because	SCONJ
ftr-425	305	4	the	the	DET
ftr-425	305	5	attorney	attorney	NOUN
ftr-425	305	6	is	be	AUX
ftr-425	305	7	entitled	entitle	VERB
ftr-425	305	8	to	to	ADP
ftr-425	305	9	a	a	DET
ftr-425	305	10	certain	certain	ADJ
ftr-425	305	11	portion	portion	NOUN
ftr-425	305	12	of	of	ADP
ftr-425	305	13	the	the	DET
ftr-425	305	14	entire	entire	ADJ
ftr-425	305	15	recovery	recovery	NOUN
ftr-425	305	16	on	on	ADP
ftr-425	305	17	the	the	DET
ftr-425	305	18	claim	claim	NOUN
ftr-425	305	19	(	(	PUNCT
ftr-425	305	20	as	as	SCONJ
ftr-425	305	21	opposed	oppose	VERB
ftr-425	305	22	to	to	ADP
ftr-425	305	23	a	a	DET
ftr-425	305	24	percentage	percentage	NOUN
ftr-425	305	25	of	of	ADP
ftr-425	305	26	the	the	DET
ftr-425	305	27	increase	increase	NOUN
ftr-425	305	28	in	in	ADP
ftr-425	305	29	value	value	NOUN
ftr-425	305	30	of	of	ADP
ftr-425	305	31	the	the	DET
ftr-425	305	32	claim	claim	NOUN
ftr-425	305	33	after	after	SCONJ
ftr-425	305	34	the	the	DET
ftr-425	305	35	partnership	partnership	NOUN
ftr-425	305	36	was	be	AUX
ftr-425	305	37	formed	form	VERB
ftr-425	305	38	)	)	PUNCT
ftr-425	305	39	,	,	PUNCT
ftr-425	305	40	the	the	DET
ftr-425	305	41	attorney	attorney	NOUN
ftr-425	305	42	has	have	AUX
ftr-425	305	43	received	receive	VERB
ftr-425	305	44	an	an	DET
ftr-425	305	45	interest	interest	NOUN
ftr-425	305	46	in	in	ADP
ftr-425	305	47	the	the	DET
ftr-425	305	48	partnership	partnership	NOUN
ftr-425	305	49	capital	capital	NOUN
ftr-425	305	50	upon	upon	SCONJ
ftr-425	305	51	formation	formation	NOUN
ftr-425	305	52	.	.	PUNCT
ftr-425	306	1	see	see	VERB
ftr-425	306	2	i	i	PRON
ftr-425	306	3	d.	d.	PROPN
ftr-425	306	4	(	(	PUNCT
ftr-425	306	5	defining	define	VERB
ftr-425	306	6	a	a	DET
ftr-425	306	7	capital	capital	NOUN
ftr-425	306	8	interest	interest	NOUN
ftr-425	306	9	in	in	ADP
ftr-425	306	10	a	a	DET
ftr-425	306	11	partnership	partnership	NOUN
ftr-425	306	12	as	as	ADP
ftr-425	306	13	one	one	NUM
ftr-425	306	14	"	"	PUNCT
ftr-425	306	15	that	that	PRON
ftr-425	306	16	would	would	AUX
ftr-425	306	17	give	give	VERB
ftr-425	306	18	the	the	DET
ftr-425	306	19	holder	holder	NOUN
ftr-425	306	20	a	a	DET
ftr-425	306	21	share	share	NOUN
ftr-425	306	22	of	of	ADP
ftr-425	306	23	the	the	DET
ftr-425	306	24	proceeds	proceed	NOUN
ftr-425	306	25	if	if	SCONJ
ftr-425	306	26	the	the	DET
ftr-425	306	27	partnership	partnership	NOUN
ftr-425	306	28	's	's	PART
ftr-425	306	29	assets	asset	NOUN
ftr-425	306	30	were	be	AUX
ftr-425	306	31	sold	sell	VERB
ftr-425	306	32	at	at	ADP
ftr-425	306	33	fair	fair	ADJ
ftr-425	306	34	market	market	NOUN
ftr-425	306	35	value	value	NOUN
ftr-425	306	36	and	and	CCONJ
ftr-425	306	37	then	then	ADV
ftr-425	306	38	the	the	DET
ftr-425	306	39	proceeds	proceed	NOUN
ftr-425	306	40	were	be	AUX
ftr-425	306	41	distributed	distribute	VERB
ftr-425	306	42	in	in	ADP
ftr-425	306	43	a	a	DET
ftr-425	306	44	complete	complete	ADJ
ftr-425	306	45	liquidation	liquidation	NOUN
ftr-425	306	46	of	of	ADP
ftr-425	306	47	the	the	DET
ftr-425	306	48	partnership	partnership	NOUN
ftr-425	306	49	"	"	PUNCT
ftr-425	306	50	and	and	CCONJ
ftr-425	306	51	a	a	DET
ftr-425	306	52	profits	profit	NOUN
ftr-425	306	53	interest	interest	NOUN
ftr-425	306	54	as	as	ADP
ftr-425	306	55	any	any	DET
ftr-425	306	56	interest	interest	NOUN
ftr-425	306	57	in	in	ADP
ftr-425	306	58	a	a	DET
ftr-425	306	59	partnership	partnership	NOUN
ftr-425	306	60	other	other	ADJ
ftr-425	306	61	than	than	ADP
ftr-425	306	62	a	a	DET
ftr-425	306	63	capital	capital	NOUN
ftr-425	306	64	interest	interest	NOUN
ftr-425	306	65	)	)	PUNCT
ftr-425	306	66	.	.	PUNCT
ftr-425	307	1	the	the	DET
ftr-425	307	2	only	only	ADJ
ftr-425	307	3	way	way	NOUN
ftr-425	307	4	that	that	PRON
ftr-425	307	5	an	an	DET
ftr-425	307	6	attorney	attorney	NOUN
ftr-425	307	7	's	's	PART
ftr-425	307	8	interest	interest	NOUN
ftr-425	307	9	in	in	ADP
ftr-425	307	10	the	the	DET
ftr-425	307	11	partnership	partnership	NOUN
ftr-425	307	12	could	could	AUX
ftr-425	307	13	be	be	AUX
ftr-425	307	14	characterized	characterize	VERB
ftr-425	307	15	as	as	ADP
ftr-425	307	16	a	a	DET
ftr-425	307	17	profits	profit	NOUN
ftr-425	307	18	interest	interest	NOUN
ftr-425	307	19	is	be	AUX
ftr-425	307	20	if	if	SCONJ
ftr-425	307	21	the	the	DET
ftr-425	307	22	claim	claim	NOUN
ftr-425	307	23	itself	itself	PRON
ftr-425	307	24	were	be	AUX
ftr-425	307	25	devoid	devoid	ADJ
ftr-425	307	26	of	of	ADP
ftr-425	307	27	value	value	NOUN
ftr-425	307	28	when	when	SCONJ
ftr-425	307	29	the	the	DET
ftr-425	307	30	fee	fee	NOUN
ftr-425	307	31	agreement	agreement	NOUN
ftr-425	307	32	was	be	AUX
ftr-425	307	33	executed	execute	VERB
ftr-425	307	34	.	.	PUNCT
ftr-425	308	1	that	that	PRON
ftr-425	308	2	,	,	PUNCT
ftr-425	308	3	of	of	ADP
ftr-425	308	4	course	course	NOUN
ftr-425	308	5	,	,	PUNCT
ftr-425	308	6	defies	defy	VERB
ftr-425	308	7	common	common	ADJ
ftr-425	308	8	sense	sense	NOUN
ftr-425	308	9	.	.	PUNCT
ftr-425	309	1	if	if	SCONJ
ftr-425	309	2	the	the	DET
ftr-425	309	3	attorney	attorney	NOUN
ftr-425	309	4	concludes	conclude	VERB
ftr-425	309	5	that	that	SCONJ
ftr-425	309	6	the	the	DET
ftr-425	309	7	claim	claim	NOUN
ftr-425	309	8	has	have	VERB
ftr-425	309	9	no	no	DET
ftr-425	309	10	value	value	NOUN
ftr-425	309	11	whatsoever	whatsoever	ADV
ftr-425	309	12	in	in	ADP
ftr-425	309	13	other	other	ADJ
ftr-425	309	14	words	word	NOUN
ftr-425	309	15	,	,	PUNCT
ftr-425	309	16	there	there	PRON
ftr-425	309	17	is	be	VERB
ftr-425	309	18	no	no	DET
ftr-425	309	19	chance	chance	NOUN
ftr-425	309	20	of	of	ADP
ftr-425	309	21	recovering	recover	VERB
ftr-425	309	22	on	on	ADP
ftr-425	309	23	the	the	DET
ftr-425	309	24	claim	claim	NOUN
ftr-425	309	25	then	then	ADV
ftr-425	309	26	the	the	DET
ftr-425	309	27	attorney	attorney	NOUN
ftr-425	309	28	would	would	AUX
ftr-425	309	29	not	not	PART
ftr-425	309	30	lend	lend	VERB
ftr-425	309	31	her	her	PRON
ftr-425	309	32	services	service	NOUN
ftr-425	309	33	and	and	CCONJ
ftr-425	309	34	advance	advance	VERB
ftr-425	309	35	the	the	DET
ftr-425	309	36	litigation	litigation	NOUN
ftr-425	309	37	expenses	expense	NOUN
ftr-425	309	38	on	on	ADP
ftr-425	309	39	a	a	DET
ftr-425	309	40	contingency	contingency	NOUN
ftr-425	309	41	basis	basis	NOUN
ftr-425	309	42	.	.	PUNCT
ftr-425	310	1	see	see	VERB
ftr-425	310	2	kenseth	kenseth	PROPN
ftr-425	310	3	v.	v.	ADP
ftr-425	310	4	comm'r	comm'r	PROPN
ftr-425	310	5	,	,	PUNCT
ftr-425	310	6	114	114	NUM
ftr-425	310	7	t.c	t.c	PROPN
ftr-425	310	8	.	.	PROPN
ftr-425	310	9	399	399	NUM
ftr-425	310	10	,	,	PUNCT
ftr-425	310	11	413	413	NUM
ftr-425	310	12	(	(	PUNCT
ftr-425	310	13	2000	2000	NUM
ftr-425	310	14	)	)	PUNCT
ftr-425	310	15	,	,	PUNCT
ftr-425	310	16	aff'd	aff'd	NOUN
ftr-425	310	17	,	,	PUNCT
ftr-425	310	18	259	259	NUM
ftr-425	310	19	f.3d	f.3d	NUM
ftr-425	310	20	881	881	NUM
ftr-425	310	21	(	(	PUNCT
ftr-425	310	22	7th	7th	ADJ
ftr-425	310	23	cir	cir	NOUN
ftr-425	310	24	.	.	PROPN
ftr-425	310	25	2001	2001	NUM
ftr-425	310	26	)	)	PUNCT
ftr-425	311	1	(	(	PUNCT
ftr-425	311	2	noting	note	VERB
ftr-425	311	3	that	that	SCONJ
ftr-425	311	4	the	the	DET
ftr-425	311	5	taxpayer	taxpayer	NOUN
ftr-425	311	6	's	's	PART
ftr-425	311	7	cause	cause	NOUN
ftr-425	311	8	of	of	ADP
ftr-425	311	9	action	action	NOUN
ftr-425	311	10	"	"	PUNCT
ftr-425	311	11	had	have	VERB
ftr-425	311	12	value	value	NOUN
ftr-425	311	13	in	in	ADP
ftr-425	311	14	the	the	DET
ftr-425	311	15	very	very	ADJ
ftr-425	311	16	beginning	beginning	NOUN
ftr-425	311	17	;	;	PUNCT
ftr-425	311	18	otherwise	otherwise	ADV
ftr-425	311	19	,	,	PUNCT
ftr-425	311	20	it	it	PRON
ftr-425	311	21	is	be	AUX
ftr-425	311	22	unlikely	unlikely	ADJ
ftr-425	311	23	that	that	SCONJ
ftr-425	311	24	[	[	X
ftr-425	311	25	the	the	DET
ftr-425	311	26	attorney	attorney	NOUN
ftr-425	311	27	]	]	PUNCT
ftr-425	311	28	would	would	AUX
ftr-425	311	29	have	have	AUX
ftr-425	311	30	agreed	agree	VERB
ftr-425	311	31	to	to	PART
ftr-425	311	32	represent	represent	VERB
ftr-425	311	33	petitioner	petitioner	NOUN
ftr-425	311	34	on	on	ADP
ftr-425	311	35	a	a	DET
ftr-425	311	36	contingent	contingent	ADJ
ftr-425	311	37	basis	basis	NOUN
ftr-425	311	38	"	"	PUNCT
ftr-425	311	39	)	)	PUNCT
ftr-425	311	40	.	.	PUNCT
ftr-425	312	1	79	79	NUM
ftr-425	312	2	.	.	PUNCT
ftr-425	313	1	this	this	DET
ftr-425	313	2	two	two	NUM
ftr-425	313	3	-	-	PUNCT
ftr-425	313	4	step	step	NOUN
ftr-425	313	5	process	process	NOUN
ftr-425	313	6	was	be	AUX
ftr-425	313	7	outlined	outline	VERB
ftr-425	313	8	by	by	ADP
ftr-425	313	9	the	the	DET
ftr-425	313	10	tax	tax	NOUN
ftr-425	313	11	court	court	NOUN
ftr-425	313	12	in	in	ADP
ftr-425	313	13	mcdougal	mcdougal	PROPN
ftr-425	313	14	v.	v.	ADP
ftr-425	313	15	comm	comm	NOUN
ftr-425	313	16	'	'	PUNCT
ftr-425	313	17	r	r	NOUN
ftr-425	313	18	,	,	PUNCT
ftr-425	313	19	62	62	NUM
ftr-425	313	20	t.c	t.c	NOUN
ftr-425	313	21	.	.	PROPN
ftr-425	313	22	720	720	NUM
ftr-425	313	23	(	(	PUNCT
ftr-425	313	24	1974	1974	NUM
ftr-425	313	25	)	)	PUNCT
ftr-425	313	26	.	.	PUNCT
ftr-425	314	1	in	in	ADP
ftr-425	314	2	mcdougal	mcdougal	PROPN
ftr-425	314	3	,	,	PUNCT
ftr-425	314	4	the	the	DET
ftr-425	314	5	taxpayer	taxpayer	NOUN
ftr-425	314	6	purchased	purchase	VERB
ftr-425	314	7	a	a	DET
ftr-425	314	8	horse	horse	NOUN
ftr-425	314	9	and	and	CCONJ
ftr-425	314	10	hired	hire	VERB
ftr-425	314	11	a	a	DET
ftr-425	314	12	trainer	trainer	NOUN
ftr-425	314	13	to	to	PART
ftr-425	314	14	nurse	nurse	VERB
ftr-425	314	15	the	the	DET
ftr-425	314	16	horse	horse	NOUN
ftr-425	314	17	back	back	ADV
ftr-425	314	18	to	to	ADP
ftr-425	314	19	racing	race	VERB
ftr-425	314	20	condition	condition	NOUN
ftr-425	314	21	,	,	PUNCT
ftr-425	314	22	promising	promise	VERB
ftr-425	314	23	the	the	DET
ftr-425	314	24	trainer	trainer	NOUN
ftr-425	314	25	a	a	DET
ftr-425	314	26	50	50	NUM
ftr-425	314	27	%	%	NOUN
ftr-425	314	28	interest	interest	NOUN
ftr-425	314	29	in	in	ADP
ftr-425	314	30	the	the	DET
ftr-425	314	31	horse	horse	NOUN
ftr-425	314	32	once	once	SCONJ
ftr-425	314	33	the	the	DET
ftr-425	314	34	taxpayer	taxpayer	NOUN
ftr-425	314	35	recovered	recover	VERB
ftr-425	314	36	his	his	PRON
ftr-425	314	37	acquisition	acquisition	NOUN
ftr-425	314	38	costs	cost	NOUN
ftr-425	314	39	.	.	PUNCT
ftr-425	315	1	i	i	PRON
ftr-425	315	2	d.	d.	PROPN
ftr-425	315	3	at	at	ADP
ftr-425	315	4	721	721	NUM
ftr-425	315	5	.	.	PUNCT
ftr-425	316	1	after	after	SCONJ
ftr-425	316	2	the	the	DET
ftr-425	316	3	trainer	trainer	NOUN
ftr-425	316	4	lived	live	VERB
ftr-425	316	5	up	up	ADP
ftr-425	316	6	to	to	ADP
ftr-425	316	7	his	his	PRON
ftr-425	316	8	end	end	NOUN
ftr-425	316	9	of	of	ADP
ftr-425	316	10	the	the	DET
ftr-425	316	11	bargain	bargain	NOUN
ftr-425	316	12	,	,	PUNCT
ftr-425	316	13	the	the	DET
ftr-425	316	14	taxpayer	taxpayer	NOUN
ftr-425	316	15	conveyed	convey	VERB
ftr-425	316	16	a	a	DET
ftr-425	316	17	50	50	NUM
ftr-425	316	18	%	%	NOUN
ftr-425	316	19	interest	interest	NOUN
ftr-425	316	20	in	in	ADP
ftr-425	316	21	the	the	DET
ftr-425	316	22	horse	horse	NOUN
ftr-425	316	23	to	to	ADP
ftr-425	316	24	the	the	DET
ftr-425	316	25	trainer	trainer	NOUN
ftr-425	316	26	.	.	PUNCT
ftr-425	317	1	i	i	PRON
ftr-425	317	2	d.	d.	PROPN
ftr-425	317	3	at	at	ADP
ftr-425	317	4	722	722	NUM
ftr-425	317	5	.	.	PUNCT
ftr-425	318	1	the	the	DET
ftr-425	318	2	tax	tax	NOUN
ftr-425	318	3	court	court	NOUN
ftr-425	318	4	held	hold	VERB
ftr-425	318	5	that	that	SCONJ
ftr-425	318	6	this	this	DET
ftr-425	318	7	transfer	transfer	NOUN
ftr-425	318	8	created	create	VERB
ftr-425	318	9	a	a	DET
ftr-425	318	10	partnership	partnership	NOUN
ftr-425	318	11	among	among	ADP
ftr-425	318	12	the	the	DET
ftr-425	318	13	parties	party	NOUN
ftr-425	318	14	,	,	PUNCT
ftr-425	318	15	and	and	CCONJ
ftr-425	318	16	recast	recast	VERB
ftr-425	318	17	the	the	DET
ftr-425	318	18	transaction	transaction	NOUN
ftr-425	318	19	into	into	ADP
ftr-425	318	20	the	the	DET
ftr-425	318	21	following	follow	VERB
ftr-425	318	22	two	two	NUM
ftr-425	318	23	-	-	PUNCT
ftr-425	318	24	step	step	NOUN
ftr-425	318	25	process	process	NOUN
ftr-425	318	26	:	:	PUNCT
ftr-425	318	27	(	(	PUNCT
ftr-425	318	28	1	1	X
ftr-425	318	29	)	)	PUNCT
ftr-425	318	30	a	a	DET
ftr-425	318	31	transfer	transfer	NOUN
ftr-425	318	32	of	of	ADP
ftr-425	318	33	a	a	DET
ftr-425	318	34	50	50	NUM
ftr-425	318	35	%	%	NOUN
ftr-425	318	36	interest	interest	NOUN
ftr-425	318	37	in	in	ADP
ftr-425	318	38	the	the	DET
ftr-425	318	39	horse	horse	NOUN
ftr-425	318	40	from	from	ADP
ftr-425	318	41	the	the	DET
ftr-425	318	42	taxpayer	taxpayer	NOUN
ftr-425	318	43	to	to	ADP
ftr-425	318	44	the	the	DET
ftr-425	318	45	trainer	trainer	NOUN
ftr-425	318	46	,	,	PUNCT
ftr-425	318	47	followed	follow	VERB
ftr-425	318	48	by	by	ADP
ftr-425	318	49	(	(	PUNCT
ftr-425	318	50	2	2	X
ftr-425	318	51	)	)	PUNCT
ftr-425	318	52	the	the	DET
ftr-425	318	53	trainer	trainer	NOUN
ftr-425	318	54	's	's	PART
ftr-425	318	55	contribution	contribution	NOUN
ftr-425	318	56	of	of	ADP
ftr-425	318	57	his	his	PRON
ftr-425	318	58	50	50	NUM
ftr-425	318	59	%	%	NOUN
ftr-425	318	60	interest	interest	NOUN
ftr-425	318	61	in	in	ADP
ftr-425	318	62	the	the	DET
ftr-425	318	63	horse	horse	NOUN
ftr-425	318	64	to	to	ADP
ftr-425	318	65	the	the	DET
ftr-425	318	66	partnership	partnership	NOUN
ftr-425	318	67	.	.	PUNCT
ftr-425	319	1	see	see	VERB
ftr-425	319	2	i	i	PRON
ftr-425	319	3	d.	d.	PROPN
ftr-425	319	4	at	at	ADP
ftr-425	319	5	725	725	NUM
ftr-425	319	6	.	.	PUNCT
ftr-425	320	1	the	the	DET
ftr-425	320	2	first	first	ADJ
ftr-425	320	3	step	step	NOUN
ftr-425	320	4	resulted	result	VERB
ftr-425	320	5	in	in	ADP
ftr-425	320	6	the	the	DET
ftr-425	320	7	trainer	trainer	NOUN
ftr-425	320	8	realizing	realize	VERB
ftr-425	320	9	compensation	compensation	NOUN
ftr-425	320	10	income	income	NOUN
ftr-425	320	11	equal	equal	ADJ
ftr-425	320	12	to	to	ADP
ftr-425	320	13	the	the	DET
ftr-425	320	14	value	value	NOUN
ftr-425	320	15	of	of	ADP
ftr-425	320	16	his	his	PRON
ftr-425	320	17	50	50	NUM
ftr-425	320	18	%	%	NOUN
ftr-425	320	19	interest	interest	NOUN
ftr-425	320	20	in	in	ADP
ftr-425	320	21	the	the	DET
ftr-425	320	22	horse	horse	NOUN
ftr-425	320	23	.	.	PUNCT
ftr-425	321	1	from	from	ADP
ftr-425	321	2	the	the	DET
ftr-425	321	3	taxpayer	taxpayer	NOUN
ftr-425	321	4	's	's	PART
ftr-425	321	5	perspective	perspective	NOUN
ftr-425	321	6	,	,	PUNCT
ftr-425	321	7	the	the	DET
ftr-425	321	8	taxpayer	taxpayer	NOUN
ftr-425	321	9	realized	realize	VERB
ftr-425	321	10	a	a	DET
ftr-425	321	11	gain	gain	NOUN
ftr-425	321	12	on	on	ADP
ftr-425	321	13	the	the	DET
ftr-425	321	14	transfer	transfer	NOUN
ftr-425	321	15	of	of	ADP
ftr-425	321	16	the	the	DET
ftr-425	321	17	50	50	NUM
ftr-425	321	18	%	%	NOUN
ftr-425	321	19	interest	interest	NOUN
ftr-425	321	20	in	in	ADP
ftr-425	321	21	the	the	DET
ftr-425	321	22	horse	horse	NOUN
ftr-425	321	23	to	to	ADP
ftr-425	321	24	the	the	DET
ftr-425	321	25	trainer	trainer	NOUN
ftr-425	321	26	.	.	PUNCT
ftr-425	322	1	furthermore	furthermore	ADV
ftr-425	322	2	,	,	PUNCT
ftr-425	322	3	the	the	DET
ftr-425	322	4	taxpayer	taxpayer	NOUN
ftr-425	322	5	was	be	AUX
ftr-425	322	6	entitled	entitle	VERB
ftr-425	322	7	to	to	ADP
ftr-425	322	8	a	a	DET
ftr-425	322	9	deduction	deduction	NOUN
ftr-425	322	10	for	for	ADP
ftr-425	322	11	the	the	DET
ftr-425	322	12	value	value	NOUN
ftr-425	322	13	of	of	ADP
ftr-425	322	14	the	the	DET
ftr-425	322	15	interest	interest	NOUN
ftr-425	322	16	in	in	ADP
ftr-425	322	17	the	the	DET
ftr-425	322	18	horse	horse	NOUN
ftr-425	322	19	transferred	transfer	VERB
ftr-425	322	20	to	to	ADP
ftr-425	322	21	the	the	DET
ftr-425	322	22	trainer	trainer	NOUN
ftr-425	322	23	,	,	PUNCT
ftr-425	322	24	since	since	SCONJ
ftr-425	322	25	the	the	DET
ftr-425	322	26	transfer	transfer	NOUN
ftr-425	322	27	was	be	AUX
ftr-425	322	28	made	make	VERB
ftr-425	322	29	in	in	ADP
ftr-425	322	30	consideration	consideration	NOUN
ftr-425	322	31	of	of	ADP
ftr-425	322	32	the	the	DET
ftr-425	322	33	trainer	trainer	NOUN
ftr-425	322	34	's	's	PART
ftr-425	322	35	past	past	ADJ
ftr-425	322	36	services	service	NOUN
ftr-425	322	37	.	.	PUNCT
ftr-425	323	1	i	i	PRON
ftr-425	323	2	d.	d.	PROPN
ftr-425	323	3	at	at	ADP
ftr-425	323	4	728	728	NUM
ftr-425	323	5	.	.	PUNCT
ftr-425	324	1	[	[	X
ftr-425	324	2	vol	vol	NOUN
ftr-425	324	3	.	.	PUNCT
ftr-425	324	4	6:9	6:9	NUM
ftr-425	324	5	litigation	litigation	NOUN
ftr-425	324	6	expenses	expense	NOUN
ftr-425	324	7	and	and	CCONJ
ftr-425	324	8	the	the	DET
ftr-425	324	9	amt	amt	PROPN
ftr-425	324	10	gross	gross	ADJ
ftr-425	324	11	income	income	NOUN
ftr-425	324	12	,	,	PUNCT
ftr-425	324	13	and	and	CCONJ
ftr-425	324	14	is	be	AUX
ftr-425	324	15	left	leave	VERB
ftr-425	324	16	with	with	ADP
ftr-425	324	17	a	a	DET
ftr-425	324	18	deduction	deduction	NOUN
ftr-425	324	19	for	for	ADP
ftr-425	324	20	the	the	DET
ftr-425	324	21	contingent	contingent	NOUN
ftr-425	324	22	fee	fee	NOUN
ftr-425	324	23	paid	pay	VERB
ftr-425	324	24	to	to	ADP
ftr-425	324	25	the	the	DET
ftr-425	324	26	attorney	attorney	NOUN
ftr-425	324	27	.	.	PUNCT
ftr-425	325	1	80	80	NUM
ftr-425	325	2	in	in	ADP
ftr-425	325	3	short	short	ADJ
ftr-425	325	4	,	,	PUNCT
ftr-425	325	5	the	the	DET
ftr-425	325	6	theory	theory	NOUN
ftr-425	325	7	that	that	SCONJ
ftr-425	325	8	the	the	DET
ftr-425	325	9	contingent	contingent	NOUN
ftr-425	325	10	fee	fee	NOUN
ftr-425	325	11	arrangement	arrangement	NOUN
ftr-425	325	12	between	between	ADP
ftr-425	325	13	the	the	DET
ftr-425	325	14	plaintiff	plaintiff	NOUN
ftr-425	325	15	and	and	CCONJ
ftr-425	325	16	the	the	DET
ftr-425	325	17	attorney	attorney	NOUN
ftr-425	325	18	should	should	AUX
ftr-425	325	19	be	be	AUX
ftr-425	325	20	taxed	tax	VERB
ftr-425	325	21	under	under	ADP
ftr-425	325	22	the	the	DET
ftr-425	325	23	partnership	partnership	NOUN
ftr-425	325	24	tax	tax	NOUN
ftr-425	325	25	provisions	provision	NOUN
ftr-425	325	26	of	of	ADP
ftr-425	325	27	subchapter	subchapter	NOUN
ftr-425	325	28	k	k	PROPN
ftr-425	325	29	adds	add	VERB
ftr-425	325	30	nothing	nothing	PRON
ftr-425	325	31	to	to	ADP
ftr-425	325	32	the	the	DET
ftr-425	325	33	present	present	ADJ
ftr-425	325	34	-	-	PUNCT
ftr-425	325	35	transfer	transfer	NOUN
ftr-425	325	36	characterization	characterization	NOUN
ftr-425	325	37	adopted	adopt	VERB
ftr-425	325	38	by	by	ADP
ftr-425	325	39	the	the	DET
ftr-425	325	40	minority	minority	NOUN
ftr-425	325	41	of	of	ADP
ftr-425	325	42	the	the	DET
ftr-425	325	43	circuit	circuit	NOUN
ftr-425	325	44	courts	court	NOUN
ftr-425	325	45	of	of	ADP
ftr-425	325	46	appeal	appeal	NOUN
ftr-425	325	47	.	.	PUNCT
ftr-425	326	1	ultimately	ultimately	ADV
ftr-425	326	2	,	,	PUNCT
ftr-425	326	3	it	it	PRON
ftr-425	326	4	is	be	AUX
ftr-425	326	5	the	the	DET
ftr-425	326	6	same	same	ADJ
ftr-425	326	7	argument	argument	NOUN
ftr-425	326	8	in	in	ADP
ftr-425	326	9	slightly	slightly	ADV
ftr-425	326	10	more	more	ADV
ftr-425	326	11	elaborate	elaborate	ADJ
ftr-425	326	12	garb	garb	NOUN
ftr-425	326	13	.	.	PUNCT
ftr-425	327	1	2	2	X
ftr-425	327	2	.	.	X
ftr-425	327	3	the	the	DET
ftr-425	327	4	transaction	transaction	NOUN
ftr-425	327	5	cost	cost	NOUN
ftr-425	327	6	argument	argument	NOUN
ftr-425	327	7	through	through	ADP
ftr-425	327	8	published	publish	VERB
ftr-425	327	9	articles8	articles8	NOUN
ftr-425	327	10	and	and	CCONJ
ftr-425	327	11	an	an	DET
ftr-425	327	12	amicus	amicus	NOUN
ftr-425	327	13	brief	brief	NOUN
ftr-425	327	14	submitted	submit	VERB
ftr-425	327	15	to	to	ADP
ftr-425	327	16	the	the	DET
ftr-425	327	17	supreme	supreme	PROPN
ftr-425	327	18	court	court	PROPN
ftr-425	327	19	in	in	ADP
ftr-425	327	20	the	the	DET
ftr-425	327	21	banks	bank	NOUN
ftr-425	327	22	and	and	CCONJ
ftr-425	327	23	banaitis	banaitis	NOUN
ftr-425	327	24	cases,82	cases,82	PROPN
ftr-425	327	25	professor	professor	PROPN
ftr-425	327	26	charles	charles	PROPN
ftr-425	327	27	davenport	davenport	PROPN
ftr-425	327	28	has	have	AUX
ftr-425	327	29	offered	offer	VERB
ftr-425	327	30	a	a	DET
ftr-425	327	31	solution	solution	NOUN
ftr-425	327	32	to	to	ADP
ftr-425	327	33	the	the	DET
ftr-425	327	34	attorney	attorney	NOUN
ftr-425	327	35	fee	fee	NOUN
ftr-425	327	36	problem	problem	NOUN
ftr-425	327	37	that	that	PRON
ftr-425	327	38	approaches	approach	VERB
ftr-425	327	39	the	the	DET
ftr-425	327	40	issue	issue	NOUN
ftr-425	327	41	from	from	ADP
ftr-425	327	42	a	a	DET
ftr-425	327	43	completely	completely	ADV
ftr-425	327	44	different	different	ADJ
ftr-425	327	45	angle	angle	NOUN
ftr-425	327	46	.	.	PUNCT
ftr-425	328	1	rather	rather	ADV
ftr-425	328	2	than	than	ADP
ftr-425	328	3	claiming	claim	VERB
ftr-425	328	4	that	that	SCONJ
ftr-425	328	5	the	the	DET
ftr-425	328	6	portion	portion	NOUN
ftr-425	328	7	of	of	ADP
ftr-425	328	8	the	the	DET
ftr-425	328	9	settlement	settlement	NOUN
ftr-425	328	10	or	or	CCONJ
ftr-425	328	11	judgment	judgment	NOUN
ftr-425	328	12	paid	pay	VERB
ftr-425	328	13	to	to	ADP
ftr-425	328	14	the	the	DET
ftr-425	328	15	attorney	attorney	NOUN
ftr-425	328	16	is	be	AUX
ftr-425	328	17	excluded	exclude	VERB
ftr-425	328	18	from	from	ADP
ftr-425	328	19	the	the	DET
ftr-425	328	20	plaintiff	plaintiff	NOUN
ftr-425	328	21	's	's	PART
ftr-425	328	22	gross	gross	ADJ
ftr-425	328	23	income	income	NOUN
ftr-425	328	24	based	base	VERB
ftr-425	328	25	on	on	ADP
ftr-425	328	26	the	the	DET
ftr-425	328	27	plaintiff	plaintiff	NOUN
ftr-425	328	28	's	's	PART
ftr-425	328	29	prior	prior	ADJ
ftr-425	328	30	transfer	transfer	NOUN
ftr-425	328	31	of	of	ADP
ftr-425	328	32	a	a	DET
ftr-425	328	33	fractional	fractional	ADJ
ftr-425	328	34	interest	interest	NOUN
ftr-425	328	35	in	in	ADP
ftr-425	328	36	the	the	DET
ftr-425	328	37	claim	claim	NOUN
ftr-425	328	38	,	,	PUNCT
ftr-425	328	39	davenport	davenport	PROPN
ftr-425	328	40	focuses	focus	VERB
ftr-425	328	41	on	on	ADP
ftr-425	328	42	the	the	DET
ftr-425	328	43	manner	manner	NOUN
ftr-425	328	44	in	in	ADP
ftr-425	328	45	which	which	PRON
ftr-425	328	46	the	the	DET
ftr-425	328	47	plaintiff	plaintiff	NOUN
ftr-425	328	48	accounts	account	VERB
ftr-425	328	49	for	for	ADP
ftr-425	328	50	the	the	DET
ftr-425	328	51	amount	amount	NOUN
ftr-425	328	52	paid	pay	VERB
ftr-425	328	53	to	to	ADP
ftr-425	328	54	the	the	DET
ftr-425	328	55	attorney	attorney	NOUN
ftr-425	328	56	.	.	PUNCT
ftr-425	329	1	simply	simply	ADV
ftr-425	329	2	put	put	VERB
ftr-425	329	3	,	,	PUNCT
ftr-425	329	4	davenport	davenport	PROPN
ftr-425	329	5	argues	argue	VERB
ftr-425	329	6	that	that	SCONJ
ftr-425	329	7	the	the	DET
ftr-425	329	8	attorney	attorney	NOUN
ftr-425	329	9	's	's	PART
ftr-425	329	10	fee	fee	NOUN
ftr-425	329	11	is	be	AUX
ftr-425	329	12	not	not	PART
ftr-425	329	13	properly	properly	ADV
ftr-425	329	14	recovered	recover	VERB
ftr-425	329	15	by	by	ADP
ftr-425	329	16	way	way	NOUN
ftr-425	329	17	of	of	ADP
ftr-425	329	18	a	a	DET
ftr-425	329	19	deduction	deduction	NOUN
ftr-425	329	20	.	.	PUNCT
ftr-425	330	1	instead	instead	ADV
ftr-425	330	2	,	,	PUNCT
ftr-425	330	3	he	he	PRON
ftr-425	330	4	contends	contend	VERB
ftr-425	330	5	that	that	SCONJ
ftr-425	330	6	the	the	DET
ftr-425	330	7	attorney	attorney	NOUN
ftr-425	330	8	's	's	PART
ftr-425	330	9	fee	fee	NOUN
ftr-425	330	10	constitutes	constitute	VERB
ftr-425	330	11	a	a	DET
ftr-425	330	12	transaction	transaction	NOUN
ftr-425	330	13	cost	cost	NOUN
ftr-425	330	14	that	that	PRON
ftr-425	330	15	reduces	reduce	VERB
ftr-425	330	16	the	the	DET
ftr-425	330	17	plaintiff	plaintiff	NOUN
ftr-425	330	18	s	s	PART
ftr-425	330	19	amount	amount	NOUN
ftr-425	330	20	realized	realize	VERB
ftr-425	330	21	upon	upon	SCONJ
ftr-425	330	22	liquidation	liquidation	NOUN
ftr-425	330	23	of	of	ADP
ftr-425	330	24	the	the	DET
ftr-425	330	25	claim	claim	NOUN
ftr-425	330	26	.	.	PUNCT
ftr-425	331	1	under	under	ADP
ftr-425	331	2	this	this	DET
ftr-425	331	3	view	view	NOUN
ftr-425	331	4	,	,	PUNCT
ftr-425	331	5	the	the	DET
ftr-425	331	6	amount	amount	NOUN
ftr-425	331	7	paid	pay	VERB
ftr-425	331	8	to	to	ADP
ftr-425	331	9	the	the	DET
ftr-425	331	10	attorney	attorney	NOUN
ftr-425	331	11	operates	operate	VERB
ftr-425	331	12	as	as	ADP
ftr-425	331	13	an	an	DET
ftr-425	331	14	offset	offset	NOUN
ftr-425	331	15	to	to	ADP
ftr-425	331	16	the	the	DET
ftr-425	331	17	amount	amount	NOUN
ftr-425	331	18	recovered	recover	VERB
ftr-425	331	19	on	on	ADP
ftr-425	331	20	the	the	DET
ftr-425	331	21	claim	claim	NOUN
ftr-425	331	22	,	,	PUNCT
ftr-425	331	23	leaving	leave	VERB
ftr-425	331	24	the	the	DET
ftr-425	331	25	80	80	NUM
ftr-425	331	26	.	.	PUNCT
ftr-425	332	1	for	for	ADP
ftr-425	332	2	a	a	DET
ftr-425	332	3	thorough	thorough	ADJ
ftr-425	332	4	discussion	discussion	NOUN
ftr-425	332	5	of	of	ADP
ftr-425	332	6	the	the	DET
ftr-425	332	7	tax	tax	NOUN
ftr-425	332	8	consequences	consequence	NOUN
ftr-425	332	9	which	which	PRON
ftr-425	332	10	result	result	VERB
ftr-425	332	11	under	under	ADP
ftr-425	332	12	the	the	DET
ftr-425	332	13	theory	theory	NOUN
ftr-425	332	14	that	that	SCONJ
ftr-425	332	15	the	the	DET
ftr-425	332	16	contingent	contingent	NOUN
ftr-425	332	17	fee	fee	NOUN
ftr-425	332	18	arrangement	arrangement	NOUN
ftr-425	332	19	constitutes	constitute	VERB
ftr-425	332	20	a	a	DET
ftr-425	332	21	partnership	partnership	NOUN
ftr-425	332	22	for	for	ADP
ftr-425	332	23	tax	tax	NOUN
ftr-425	332	24	purposes	purpose	NOUN
ftr-425	332	25	,	,	PUNCT
ftr-425	332	26	see	see	VERB
ftr-425	332	27	gregg	gregg	PROPN
ftr-425	332	28	d.	d.	PROPN
ftr-425	332	29	polsky	polsky	PROPN
ftr-425	332	30	,	,	PUNCT
ftr-425	332	31	contingent	contingent	NOUN
ftr-425	332	32	fees	fee	NOUN
ftr-425	332	33	:	:	PUNCT
ftr-425	332	34	why	why	SCONJ
ftr-425	332	35	the	the	DET
ftr-425	332	36	partnership	partnership	NOUN
ftr-425	332	37	theory	theory	NOUN
ftr-425	332	38	does	do	AUX
ftr-425	332	39	n't	not	PART
ftr-425	332	40	work	work	VERB
ftr-425	332	41	,	,	PUNCT
ftr-425	332	42	104	104	NUM
ftr-425	332	43	tax	tax	NOUN
ftr-425	332	44	notes	note	NOUN
ftr-425	332	45	1089	1089	NUM
ftr-425	332	46	(	(	PUNCT
ftr-425	332	47	sept	sept	PROPN
ftr-425	332	48	.	.	PROPN
ftr-425	332	49	6	6	NUM
ftr-425	332	50	,	,	PUNCT
ftr-425	332	51	2004	2004	NUM
ftr-425	332	52	)	)	PUNCT
ftr-425	332	53	.	.	PUNCT
ftr-425	333	1	this	this	DET
ftr-425	333	2	article	article	NOUN
ftr-425	333	3	stimulated	stimulate	VERB
ftr-425	333	4	a	a	DET
ftr-425	333	5	volley	volley	NOUN
ftr-425	333	6	of	of	ADP
ftr-425	333	7	letters	letter	NOUN
ftr-425	333	8	to	to	ADP
ftr-425	333	9	the	the	DET
ftr-425	333	10	editor	editor	NOUN
ftr-425	333	11	debating	debate	VERB
ftr-425	333	12	the	the	DET
ftr-425	333	13	merits	merit	NOUN
ftr-425	333	14	of	of	ADP
ftr-425	333	15	the	the	DET
ftr-425	333	16	partnership	partnership	NOUN
ftr-425	333	17	theory	theory	NOUN
ftr-425	333	18	.	.	PUNCT
ftr-425	334	1	see	see	VERB
ftr-425	334	2	john	john	PROPN
ftr-425	334	3	a.	a.	PROPN
ftr-425	334	4	bogdanski	bogdanski	PROPN
ftr-425	334	5	,	,	PUNCT
ftr-425	334	6	contingent	contingent	ADJ
ftr-425	334	7	fees	fee	NOUN
ftr-425	334	8	:	:	PUNCT
ftr-425	334	9	the	the	DET
ftr-425	334	10	partnership	partnership	NOUN
ftr-425	334	11	theory	theory	NOUN
ftr-425	334	12	is	be	AUX
ftr-425	334	13	sound	sound	ADJ
ftr-425	334	14	,	,	PUNCT
ftr-425	334	15	105	105	NUM
ftr-425	334	16	tax	tax	NOUN
ftr-425	334	17	notes	note	NOUN
ftr-425	334	18	426	426	NUM
ftr-425	334	19	(	(	PUNCT
ftr-425	334	20	oct	oct	PROPN
ftr-425	334	21	.	.	PROPN
ftr-425	334	22	18	18	NUM
ftr-425	334	23	,	,	PUNCT
ftr-425	334	24	2004	2004	NUM
ftr-425	334	25	)	)	PUNCT
ftr-425	334	26	;	;	PUNCT
ftr-425	334	27	gregg	gregg	PROPN
ftr-425	334	28	d.	d.	PROPN
ftr-425	334	29	polsky	polsky	PROPN
ftr-425	334	30	,	,	PUNCT
ftr-425	334	31	contingent	contingent	NOUN
ftr-425	334	32	fees	fee	NOUN
ftr-425	334	33	:	:	PUNCT
ftr-425	334	34	the	the	DET
ftr-425	334	35	partnership	partnership	NOUN
ftr-425	334	36	theory	theory	NOUN
ftr-425	334	37	is	be	AUX
ftr-425	334	38	n't	not	PART
ftr-425	334	39	sound	sound	ADJ
ftr-425	334	40	,	,	PUNCT
ftr-425	334	41	105	105	NUM
ftr-425	334	42	tax	tax	NOUN
ftr-425	334	43	notes	note	NOUN
ftr-425	334	44	612	612	NUM
ftr-425	334	45	(	(	PUNCT
ftr-425	334	46	oct	oct	PROPN
ftr-425	334	47	.	.	PROPN
ftr-425	334	48	25	25	NUM
ftr-425	334	49	,	,	PUNCT
ftr-425	334	50	2004	2004	NUM
ftr-425	334	51	)	)	PUNCT
ftr-425	334	52	;	;	PUNCT
ftr-425	334	53	douglas	douglas	PROPN
ftr-425	334	54	kahn	kahn	PROPN
ftr-425	334	55	,	,	PUNCT
ftr-425	334	56	partnership	partnership	NOUN
ftr-425	334	57	theory	theory	NOUN
ftr-425	334	58	wo	will	AUX
ftr-425	334	59	n't	not	PART
ftr-425	334	60	help	help	VERB
ftr-425	334	61	taxpayers	taxpayer	NOUN
ftr-425	334	62	in	in	ADP
ftr-425	334	63	contingent	contingent	NOUN
ftr-425	334	64	attorney	attorney	NOUN
ftr-425	334	65	fee	fee	NOUN
ftr-425	334	66	cases	case	NOUN
ftr-425	334	67	,	,	PUNCT
ftr-425	334	68	105	105	NUM
ftr-425	334	69	tax	tax	NOUN
ftr-425	334	70	notes	note	NOUN
ftr-425	334	71	885	885	NUM
ftr-425	334	72	(	(	PUNCT
ftr-425	334	73	nov	nov	PROPN
ftr-425	334	74	.	.	PROPN
ftr-425	334	75	8	8	NUM
ftr-425	334	76	,	,	PUNCT
ftr-425	334	77	2004	2004	NUM
ftr-425	334	78	)	)	PUNCT
ftr-425	334	79	;	;	PUNCT
ftr-425	334	80	john	john	PROPN
ftr-425	334	81	a.	a.	PROPN
ftr-425	334	82	bogdanski	bogdanski	PROPN
ftr-425	334	83	,	,	PUNCT
ftr-425	334	84	beating	beat	VERB
ftr-425	334	85	a	a	DET
ftr-425	334	86	dead	dead	ADJ
ftr-425	334	87	horse	horse	NOUN
ftr-425	334	88	with	with	ADP
ftr-425	334	89	a	a	DET
ftr-425	334	90	surrebuttal	surrebuttal	ADJ
ftr-425	334	91	,	,	PUNCT
ftr-425	334	92	105	105	NUM
ftr-425	334	93	tax	tax	NOUN
ftr-425	334	94	notes	note	NOUN
ftr-425	334	95	887	887	NUM
ftr-425	334	96	(	(	PUNCT
ftr-425	334	97	nov	nov	PROPN
ftr-425	334	98	.	.	PROPN
ftr-425	334	99	8	8	NUM
ftr-425	334	100	,	,	PUNCT
ftr-425	334	101	2004	2004	NUM
ftr-425	334	102	)	)	PUNCT
ftr-425	334	103	;	;	PUNCT
ftr-425	334	104	john	john	PROPN
ftr-425	334	105	a.	a.	PROPN
ftr-425	334	106	bogdanski	bogdanski	PROPN
ftr-425	334	107	,	,	PUNCT
ftr-425	334	108	tax	tax	NOUN
ftr-425	334	109	treatment	treatment	NOUN
ftr-425	334	110	of	of	ADP
ftr-425	334	111	contingent	contingent	ADJ
ftr-425	334	112	attorney	attorney	NOUN
ftr-425	334	113	fees	fee	NOUN
ftr-425	334	114	:	:	PUNCT
ftr-425	334	115	the	the	DET
ftr-425	334	116	battle	battle	NOUN
ftr-425	334	117	rages	rage	VERB
ftr-425	334	118	on	on	ADP
ftr-425	334	119	,	,	PUNCT
ftr-425	334	120	105	105	NUM
ftr-425	334	121	tax	tax	NOUN
ftr-425	334	122	notes	note	NOUN
ftr-425	334	123	1046	1046	NUM
ftr-425	334	124	(	(	PUNCT
ftr-425	334	125	nov	nov	PROPN
ftr-425	334	126	.	.	PROPN
ftr-425	334	127	15	15	NUM
ftr-425	334	128	,	,	PUNCT
ftr-425	334	129	2004	2004	NUM
ftr-425	334	130	)	)	PUNCT
ftr-425	334	131	;	;	PUNCT
ftr-425	334	132	douglass	douglass	PROPN
ftr-425	334	133	a.	a.	PROPN
ftr-425	334	134	kahn	kahn	PROPN
ftr-425	334	135	,	,	PUNCT
ftr-425	334	136	thoughts	thought	NOUN
ftr-425	334	137	on	on	ADP
ftr-425	334	138	the	the	DET
ftr-425	334	139	partnership	partnership	NOUN
ftr-425	334	140	theory	theory	NOUN
ftr-425	334	141	in	in	ADP
ftr-425	334	142	contingent	contingent	ADJ
ftr-425	334	143	fee	fee	NOUN
ftr-425	334	144	cases	case	NOUN
ftr-425	334	145	,	,	PUNCT
ftr-425	334	146	105	105	NUM
ftr-425	334	147	tax	tax	NOUN
ftr-425	334	148	notes	note	NOUN
ftr-425	334	149	1289	1289	NUM
ftr-425	334	150	(	(	PUNCT
ftr-425	334	151	nov	nov	PROPN
ftr-425	334	152	.	.	PROPN
ftr-425	334	153	29	29	NUM
ftr-425	334	154	,	,	PUNCT
ftr-425	334	155	2004	2004	NUM
ftr-425	334	156	)	)	PUNCT
ftr-425	334	157	.	.	PUNCT
ftr-425	335	1	81	81	NUM
ftr-425	335	2	.	.	PUNCT
ftr-425	335	3	charles	charles	PROPN
ftr-425	335	4	davenport	davenport	PROPN
ftr-425	335	5	,	,	PUNCT
ftr-425	335	6	capitalization	capitalization	NOUN
ftr-425	335	7	of	of	ADP
ftr-425	335	8	legal	legal	ADJ
ftr-425	335	9	fees	fee	NOUN
ftr-425	335	10	:	:	PUNCT
ftr-425	335	11	professor	professor	PROPN
ftr-425	335	12	davenport	davenport	PROPN
ftr-425	335	13	responds	respond	VERB
ftr-425	335	14	,	,	PUNCT
ftr-425	335	15	97	97	NUM
ftr-425	335	16	tax	tax	NOUN
ftr-425	335	17	notes	note	NOUN
ftr-425	335	18	1237	1237	NUM
ftr-425	335	19	(	(	PUNCT
ftr-425	335	20	dec	dec	PROPN
ftr-425	335	21	.	.	PROPN
ftr-425	335	22	2	2	NUM
ftr-425	335	23	,	,	PUNCT
ftr-425	335	24	2002	2002	NUM
ftr-425	335	25	)	)	PUNCT
ftr-425	335	26	;	;	PUNCT
ftr-425	335	27	charles	charles	PROPN
ftr-425	335	28	davenport	davenport	PROPN
ftr-425	335	29	,	,	PUNCT
ftr-425	335	30	why	why	SCONJ
ftr-425	335	31	tort	tort	VERB
ftr-425	335	32	legal	legal	ADJ
ftr-425	335	33	fees	fee	NOUN
ftr-425	335	34	are	be	AUX
ftr-425	335	35	not	not	PART
ftr-425	335	36	deductible	deductible	ADJ
ftr-425	335	37	,	,	PUNCT
ftr-425	335	38	97	97	NUM
ftr-425	335	39	tax	tax	NOUN
ftr-425	335	40	notes	note	NOUN
ftr-425	335	41	703	703	NUM
ftr-425	335	42	(	(	PUNCT
ftr-425	335	43	nov	nov	PROPN
ftr-425	335	44	.	.	PROPN
ftr-425	335	45	4	4	NUM
ftr-425	335	46	,	,	PUNCT
ftr-425	335	47	2002	2002	NUM
ftr-425	335	48	)	)	PUNCT
ftr-425	335	49	;	;	PUNCT
ftr-425	335	50	see	see	VERB
ftr-425	335	51	also	also	ADV
ftr-425	335	52	deborah	deborah	PROPN
ftr-425	335	53	a.	a.	NOUN
ftr-425	335	54	geier	geier	PROPN
ftr-425	335	55	,	,	PUNCT
ftr-425	335	56	attorney	attorney	NOUN
ftr-425	335	57	's	's	PART
ftr-425	335	58	fees	fee	NOUN
ftr-425	335	59	:	:	PUNCT
ftr-425	335	60	davenport	davenport	PROPN
ftr-425	335	61	has	have	VERB
ftr-425	335	62	the	the	DET
ftr-425	335	63	right	right	ADJ
ftr-425	335	64	idea	idea	NOUN
ftr-425	335	65	,	,	PUNCT
ftr-425	335	66	97	97	NUM
ftr-425	335	67	tax	tax	NOUN
ftr-425	335	68	notes	note	NOUN
ftr-425	335	69	1627	1627	NUM
ftr-425	335	70	(	(	PUNCT
ftr-425	335	71	dec	dec	PROPN
ftr-425	335	72	.	.	PROPN
ftr-425	335	73	23	23	NUM
ftr-425	335	74	,	,	PUNCT
ftr-425	335	75	2002	2002	NUM
ftr-425	335	76	)	)	PUNCT
ftr-425	335	77	(	(	PUNCT
ftr-425	335	78	supporting	support	VERB
ftr-425	335	79	professor	professor	PROPN
ftr-425	335	80	davenport	davenport	NOUN
ftr-425	335	81	's	's	PART
ftr-425	335	82	argument	argument	NOUN
ftr-425	335	83	)	)	PUNCT
ftr-425	335	84	.	.	PUNCT
ftr-425	336	1	82	82	NUM
ftr-425	336	2	.	.	PUNCT
ftr-425	336	3	brief	brief	PROPN
ftr-425	336	4	for	for	ADP
ftr-425	336	5	amicus	amicus	NOUN
ftr-425	336	6	curiae	curiae	NOUN
ftr-425	336	7	professor	professor	PROPN
ftr-425	336	8	charles	charles	PROPN
ftr-425	336	9	davenport	davenport	PROPN
ftr-425	336	10	in	in	ADP
ftr-425	336	11	support	support	NOUN
ftr-425	336	12	of	of	ADP
ftr-425	336	13	respondents	respondent	NOUN
ftr-425	336	14	,	,	PUNCT
ftr-425	336	15	comm'r	comm'r	PROPN
ftr-425	336	16	v.	v.	ADP
ftr-425	336	17	banks	bank	NOUN
ftr-425	336	18	,	,	PUNCT
ftr-425	336	19	u.s	u.s	PROPN
ftr-425	336	20	.	.	PROPN
ftr-425	336	21	supreme	supreme	PROPN
ftr-425	336	22	court	court	PROPN
ftr-425	336	23	docket	docket	PROPN
ftr-425	336	24	no	no	INTJ
ftr-425	336	25	.	.	NOUN
ftr-425	337	1	03	03	NUM
ftr-425	337	2	-	-	SYM
ftr-425	337	3	892	892	NUM
ftr-425	337	4	(	(	PUNCT
ftr-425	337	5	filed	file	VERB
ftr-425	337	6	aug	aug	PROPN
ftr-425	337	7	.	.	PROPN
ftr-425	337	8	18	18	NUM
ftr-425	337	9	,	,	PUNCT
ftr-425	337	10	2004	2004	NUM
ftr-425	337	11	)	)	PUNCT
ftr-425	338	1	[	[	X
ftr-425	338	2	hereinafter	hereinafter	NOUN
ftr-425	338	3	davenport	davenport	PROPN
ftr-425	338	4	brief	brief	NOUN
ftr-425	338	5	]	]	X
ftr-425	338	6	.	.	PUNCT
ftr-425	339	1	see	see	AUX
ftr-425	339	2	also	also	ADV
ftr-425	339	3	brief	brief	VERB
ftr-425	339	4	for	for	ADP
ftr-425	339	5	amicus	amicus	PROPN
ftr-425	339	6	curiae	curiae	PROPN
ftr-425	339	7	association	association	PROPN
ftr-425	339	8	of	of	ADP
ftr-425	339	9	trial	trial	NOUN
ftr-425	339	10	lawyers	lawyer	NOUN
ftr-425	339	11	of	of	ADP
ftr-425	339	12	america	america	PROPN
ftr-425	339	13	at	at	ADP
ftr-425	339	14	23	23	NUM
ftr-425	339	15	-	-	SYM
ftr-425	339	16	30	30	NUM
ftr-425	339	17	,	,	PUNCT
ftr-425	339	18	comm'r	comm'r	PROPN
ftr-425	339	19	v.	v.	ADP
ftr-425	339	20	banks	bank	NOUN
ftr-425	339	21	,	,	PUNCT
ftr-425	339	22	u.s	u.s	PROPN
ftr-425	339	23	.	.	PROPN
ftr-425	339	24	supreme	supreme	PROPN
ftr-425	339	25	court	court	PROPN
ftr-425	339	26	docket	docket	PROPN
ftr-425	339	27	no	no	INTJ
ftr-425	339	28	.	.	NOUN
ftr-425	339	29	03	03	NUM
ftr-425	339	30	-	-	SYM
ftr-425	339	31	892	892	NUM
ftr-425	339	32	(	(	PUNCT
ftr-425	339	33	filed	file	VERB
ftr-425	339	34	aug	aug	PROPN
ftr-425	339	35	.	.	PROPN
ftr-425	339	36	18	18	NUM
ftr-425	339	37	,	,	PUNCT
ftr-425	339	38	2004	2004	NUM
ftr-425	339	39	)	)	PUNCT
ftr-425	339	40	(	(	PUNCT
ftr-425	339	41	supporting	support	VERB
ftr-425	339	42	davenport	davenport	NOUN
ftr-425	339	43	's	's	PART
ftr-425	339	44	argument	argument	NOUN
ftr-425	339	45	)	)	PUNCT
ftr-425	339	46	.	.	PUNCT
ftr-425	340	1	2004	2004	NUM
ftr-425	340	2	]	]	PUNCT
ftr-425	340	3	florida	florida	PROPN
ftr-425	340	4	tax	tax	PROPN
ftr-425	340	5	review	review	NOUN
ftr-425	340	6	plaintiff	plaintiff	NOUN
ftr-425	340	7	with	with	ADP
ftr-425	340	8	gross	gross	ADJ
ftr-425	340	9	income	income	NOUN
ftr-425	340	10	of	of	ADP
ftr-425	340	11	only	only	ADV
ftr-425	340	12	the	the	DET
ftr-425	340	13	net	net	ADJ
ftr-425	340	14	proceeds	proceed	NOUN
ftr-425	340	15	.	.	PUNCT
ftr-425	341	1	because	because	SCONJ
ftr-425	341	2	the	the	DET
ftr-425	341	3	attorney	attorney	NOUN
ftr-425	341	4	's	's	PART
ftr-425	341	5	fee	fee	NOUN
ftr-425	341	6	would	would	AUX
ftr-425	341	7	not	not	PART
ftr-425	341	8	be	be	AUX
ftr-425	341	9	recovered	recover	VERB
ftr-425	341	10	through	through	ADP
ftr-425	341	11	a	a	DET
ftr-425	341	12	deduction	deduction	NOUN
ftr-425	341	13	,	,	PUNCT
ftr-425	341	14	it	it	PRON
ftr-425	341	15	would	would	AUX
ftr-425	341	16	not	not	PART
ftr-425	341	17	fall	fall	VERB
ftr-425	341	18	prey	prey	NOUN
ftr-425	341	19	to	to	ADP
ftr-425	341	20	the	the	DET
ftr-425	341	21	various	various	ADJ
ftr-425	341	22	limitations	limitation	NOUN
ftr-425	341	23	on	on	ADP
ftr-425	341	24	miscellaneous	miscellaneous	ADJ
ftr-425	341	25	itemized	itemize	VERB
ftr-425	341	26	deductions	deduction	NOUN
ftr-425	341	27	.	.	PUNCT
ftr-425	342	1	to	to	PART
ftr-425	342	2	further	far	ADV
ftr-425	342	3	elaborate	elaborate	VERB
ftr-425	342	4	on	on	ADP
ftr-425	342	5	davenport	davenport	NOUN
ftr-425	342	6	's	's	PART
ftr-425	342	7	argument	argument	NOUN
ftr-425	342	8	,	,	PUNCT
ftr-425	342	9	he	he	PRON
ftr-425	342	10	argues	argue	VERB
ftr-425	342	11	that	that	SCONJ
ftr-425	342	12	the	the	DET
ftr-425	342	13	amount	amount	NOUN
ftr-425	342	14	paid	pay	VERB
ftr-425	342	15	to	to	ADP
ftr-425	342	16	the	the	DET
ftr-425	342	17	attorney	attorney	NOUN
ftr-425	342	18	can	can	AUX
ftr-425	342	19	be	be	AUX
ftr-425	342	20	conceptualized	conceptualize	VERB
ftr-425	342	21	in	in	ADP
ftr-425	342	22	one	one	NUM
ftr-425	342	23	of	of	ADP
ftr-425	342	24	two	two	NUM
ftr-425	342	25	alternative	alternative	ADJ
ftr-425	342	26	ways.3	ways.3	PROPN
ftr-425	342	27	first	first	ADJ
ftr-425	342	28	,	,	PUNCT
ftr-425	342	29	the	the	DET
ftr-425	342	30	attorney	attorney	NOUN
ftr-425	342	31	's	's	PART
ftr-425	342	32	fee	fee	NOUN
ftr-425	342	33	can	can	AUX
ftr-425	342	34	be	be	AUX
ftr-425	342	35	viewed	view	VERB
ftr-425	342	36	as	as	ADP
ftr-425	342	37	a	a	DET
ftr-425	342	38	cost	cost	NOUN
ftr-425	342	39	paid	pay	VERB
ftr-425	342	40	to	to	PART
ftr-425	342	41	acquire	acquire	VERB
ftr-425	342	42	or	or	CCONJ
ftr-425	342	43	to	to	PART
ftr-425	342	44	prove	prove	VERB
ftr-425	342	45	title	title	NOUN
ftr-425	342	46	to	to	ADP
ftr-425	342	47	the	the	DET
ftr-425	342	48	cause	cause	NOUN
ftr-425	342	49	of	of	ADP
ftr-425	342	50	action	action	NOUN
ftr-425	342	51	.	.	PUNCT
ftr-425	343	1	under	under	ADP
ftr-425	343	2	this	this	DET
ftr-425	343	3	approach	approach	NOUN
ftr-425	343	4	,	,	PUNCT
ftr-425	343	5	the	the	DET
ftr-425	343	6	fee	fee	NOUN
ftr-425	343	7	is	be	AUX
ftr-425	343	8	capitalized	capitalize	VERB
ftr-425	343	9	into	into	ADP
ftr-425	343	10	the	the	DET
ftr-425	343	11	basis	basis	NOUN
ftr-425	343	12	of	of	ADP
ftr-425	343	13	the	the	DET
ftr-425	343	14	cause	cause	NOUN
ftr-425	343	15	of	of	ADP
ftr-425	343	16	action	action	NOUN
ftr-425	343	17	,	,	PUNCT
ftr-425	343	18	in	in	ADP
ftr-425	343	19	the	the	DET
ftr-425	343	20	same	same	ADJ
ftr-425	343	21	manner	manner	NOUN
ftr-425	343	22	that	that	PRON
ftr-425	343	23	an	an	DET
ftr-425	343	24	expenditure	expenditure	NOUN
ftr-425	343	25	paid	pay	VERB
ftr-425	343	26	to	to	PART
ftr-425	343	27	acquire	acquire	VERB
ftr-425	343	28	or	or	CCONJ
ftr-425	343	29	to	to	PART
ftr-425	343	30	perfect	perfect	VERB
ftr-425	343	31	title	title	NOUN
ftr-425	343	32	to	to	ADP
ftr-425	343	33	a	a	DET
ftr-425	343	34	parcel	parcel	NOUN
ftr-425	343	35	of	of	ADP
ftr-425	343	36	real	real	ADJ
ftr-425	343	37	property	property	NOUN
ftr-425	343	38	is	be	AUX
ftr-425	343	39	added	add	VERB
ftr-425	343	40	to	to	ADP
ftr-425	343	41	the	the	DET
ftr-425	343	42	property	property	NOUN
ftr-425	343	43	's	's	PART
ftr-425	343	44	basis	basis	NOUN
ftr-425	343	45	.	.	PUNCT
ftr-425	343	46	'	'	PUNCT
ftr-425	344	1	alternatively	alternatively	ADV
ftr-425	344	2	,	,	PUNCT
ftr-425	344	3	the	the	DET
ftr-425	344	4	attorney	attorney	NOUN
ftr-425	344	5	's	's	PART
ftr-425	344	6	fee	fee	NOUN
ftr-425	344	7	can	can	AUX
ftr-425	344	8	be	be	AUX
ftr-425	344	9	viewed	view	VERB
ftr-425	344	10	as	as	ADP
ftr-425	344	11	a	a	DET
ftr-425	344	12	cost	cost	NOUN
ftr-425	344	13	of	of	ADP
ftr-425	344	14	disposing	dispose	VERB
ftr-425	344	15	of	of	ADP
ftr-425	344	16	the	the	DET
ftr-425	344	17	cause	cause	NOUN
ftr-425	344	18	of	of	ADP
ftr-425	344	19	action	action	NOUN
ftr-425	344	20	,	,	PUNCT
ftr-425	344	21	similar	similar	ADJ
ftr-425	344	22	to	to	ADP
ftr-425	344	23	a	a	DET
ftr-425	344	24	fee	fee	NOUN
ftr-425	344	25	paid	pay	VERB
ftr-425	344	26	to	to	ADP
ftr-425	344	27	a	a	DET
ftr-425	344	28	broker	broker	NOUN
ftr-425	344	29	to	to	PART
ftr-425	344	30	facilitate	facilitate	VERB
ftr-425	344	31	the	the	DET
ftr-425	344	32	sale	sale	NOUN
ftr-425	344	33	of	of	ADP
ftr-425	344	34	real	real	ADJ
ftr-425	344	35	property	property	NOUN
ftr-425	344	36	.	.	PUNCT
ftr-425	344	37	"	"	PUNCT
ftr-425	345	1	davenport	davenport	PROPN
ftr-425	345	2	has	have	VERB
ftr-425	345	3	no	no	DET
ftr-425	345	4	particular	particular	ADJ
ftr-425	345	5	preference	preference	NOUN
ftr-425	345	6	for	for	ADP
ftr-425	345	7	either	either	PRON
ftr-425	345	8	of	of	ADP
ftr-425	345	9	the	the	DET
ftr-425	345	10	abovedescribed	abovedescribed	ADJ
ftr-425	345	11	characterizations,86	characterizations,86	NOUN
ftr-425	345	12	nor	nor	CCONJ
ftr-425	345	13	does	do	AUX
ftr-425	345	14	there	there	PRON
ftr-425	345	15	exist	exist	VERB
ftr-425	345	16	any	any	DET
ftr-425	345	17	particular	particular	ADJ
ftr-425	345	18	reason	reason	NOUN
ftr-425	345	19	for	for	SCONJ
ftr-425	345	20	him	he	PRON
ftr-425	345	21	to	to	PART
ftr-425	345	22	take	take	VERB
ftr-425	345	23	a	a	DET
ftr-425	345	24	stand	stand	NOUN
ftr-425	345	25	.	.	PUNCT
ftr-425	346	1	under	under	ADP
ftr-425	346	2	either	either	DET
ftr-425	346	3	theory	theory	NOUN
ftr-425	346	4	,	,	PUNCT
ftr-425	346	5	the	the	DET
ftr-425	346	6	plaintiff	plaintiff	NOUN
ftr-425	346	7	's	's	PART
ftr-425	346	8	amount	amount	NOUN
ftr-425	346	9	realized	realize	VERB
ftr-425	346	10	upon	upon	SCONJ
ftr-425	346	11	liquidation	liquidation	NOUN
ftr-425	346	12	of	of	ADP
ftr-425	346	13	the	the	DET
ftr-425	346	14	claim	claim	NOUN
ftr-425	346	15	is	be	AUX
ftr-425	346	16	offset	offset	VERB
ftr-425	346	17	by	by	ADP
ftr-425	346	18	the	the	DET
ftr-425	346	19	amount	amount	NOUN
ftr-425	346	20	paid	pay	VERB
ftr-425	346	21	to	to	ADP
ftr-425	346	22	the	the	DET
ftr-425	346	23	attorney	attorney	NOUN
ftr-425	346	24	in	in	ADP
ftr-425	346	25	measuring	measure	VERB
ftr-425	346	26	gross	gross	PROPN
ftr-425	346	27	income.87	income.87	VERB
ftr-425	346	28	at	at	ADP
ftr-425	346	29	first	first	ADJ
ftr-425	346	30	glance	glance	NOUN
ftr-425	346	31	,	,	PUNCT
ftr-425	346	32	davenport	davenport	PROPN
ftr-425	346	33	's	's	PART
ftr-425	346	34	transaction	transaction	NOUN
ftr-425	346	35	cost	cost	NOUN
ftr-425	346	36	argument	argument	NOUN
ftr-425	346	37	is	be	AUX
ftr-425	346	38	quite	quite	ADV
ftr-425	346	39	appealing	appealing	ADJ
ftr-425	346	40	.	.	PUNCT
ftr-425	347	1	it	it	PRON
ftr-425	347	2	achieves	achieve	VERB
ftr-425	347	3	a	a	DET
ftr-425	347	4	proper	proper	ADJ
ftr-425	347	5	matching	matching	NOUN
ftr-425	347	6	of	of	ADP
ftr-425	347	7	income	income	NOUN
ftr-425	347	8	with	with	ADP
ftr-425	347	9	its	its	PRON
ftr-425	347	10	associated	associated	ADJ
ftr-425	347	11	cost	cost	NOUN
ftr-425	347	12	from	from	ADP
ftr-425	347	13	a	a	DET
ftr-425	347	14	timing	timing	NOUN
ftr-425	347	15	perspective	perspective	NOUN
ftr-425	347	16	.	.	PUNCT
ftr-425	348	1	furthermore	furthermore	ADV
ftr-425	348	2	,	,	PUNCT
ftr-425	348	3	it	it	PRON
ftr-425	348	4	achieves	achieve	VERB
ftr-425	348	5	the	the	DET
ftr-425	348	6	desired	desire	VERB
ftr-425	348	7	equitable	equitable	ADJ
ftr-425	348	8	tax	tax	NOUN
ftr-425	348	9	treatment	treatment	NOUN
ftr-425	348	10	of	of	ADP
ftr-425	348	11	plaintiffs	plaintiff	NOUN
ftr-425	348	12	who	who	PRON
ftr-425	348	13	pursue	pursue	VERB
ftr-425	348	14	successful	successful	ADJ
ftr-425	348	15	litigation	litigation	NOUN
ftr-425	348	16	through	through	ADP
ftr-425	348	17	a	a	DET
ftr-425	348	18	contingency	contingency	NOUN
ftr-425	348	19	fee	fee	NOUN
ftr-425	348	20	arrangement	arrangement	NOUN
ftr-425	348	21	with	with	ADP
ftr-425	348	22	the	the	DET
ftr-425	348	23	attorneys	attorney	NOUN
ftr-425	348	24	.	.	PUNCT
ftr-425	349	1	while	while	SCONJ
ftr-425	349	2	the	the	DET
ftr-425	349	3	transaction	transaction	NOUN
ftr-425	349	4	cost	cost	NOUN
ftr-425	349	5	argument	argument	NOUN
ftr-425	349	6	may	may	AUX
ftr-425	349	7	well	well	ADV
ftr-425	349	8	be	be	AUX
ftr-425	349	9	the	the	DET
ftr-425	349	10	conceptually	conceptually	ADV
ftr-425	349	11	proper	proper	ADJ
ftr-425	349	12	approach	approach	NOUN
ftr-425	349	13	to	to	ADP
ftr-425	349	14	determining	determine	VERB
ftr-425	349	15	the	the	DET
ftr-425	349	16	tax	tax	NOUN
ftr-425	349	17	treatment	treatment	NOUN
ftr-425	349	18	of	of	ADP
ftr-425	349	19	83	83	NUM
ftr-425	349	20	.	.	PUNCT
ftr-425	350	1	see	see	VERB
ftr-425	350	2	davenport	davenport	PROPN
ftr-425	350	3	brief	brief	PROPN
ftr-425	350	4	,	,	PUNCT
ftr-425	350	5	supra	supra	PROPN
ftr-425	350	6	note	note	PROPN
ftr-425	350	7	82	82	NUM
ftr-425	350	8	,	,	PUNCT
ftr-425	350	9	at	at	ADP
ftr-425	350	10	8	8	NUM
ftr-425	350	11	(	(	PUNCT
ftr-425	350	12	"	"	PUNCT
ftr-425	350	13	the	the	DET
ftr-425	350	14	legal	legal	ADJ
ftr-425	350	15	fees	fee	NOUN
ftr-425	350	16	in	in	ADP
ftr-425	350	17	the	the	DET
ftr-425	350	18	cases	case	NOUN
ftr-425	350	19	at	at	ADP
ftr-425	350	20	bar	bar	NOUN
ftr-425	350	21	are	be	AUX
ftr-425	350	22	either	either	CCONJ
ftr-425	350	23	acquisition	acquisition	NOUN
ftr-425	350	24	costs	cost	NOUN
ftr-425	350	25	,	,	PUNCT
ftr-425	350	26	dispositions	disposition	NOUN
ftr-425	350	27	costs	cost	NOUN
ftr-425	350	28	,	,	PUNCT
ftr-425	350	29	or	or	CCONJ
ftr-425	350	30	both	both	PRON
ftr-425	350	31	.	.	PUNCT
ftr-425	350	32	"	"	PUNCT
ftr-425	350	33	)	)	PUNCT
ftr-425	350	34	.	.	PUNCT
ftr-425	351	1	84	84	NUM
ftr-425	351	2	.	.	PUNCT
ftr-425	352	1	see	see	VERB
ftr-425	352	2	treas	treas	PROPN
ftr-425	352	3	.	.	PUNCT
ftr-425	353	1	reg	reg	PROPN
ftr-425	353	2	.	.	PUNCT
ftr-425	354	1	§	§	PROPN
ftr-425	354	2	1.263(a)-2(a	1.263(a)-2(a	NUM
ftr-425	354	3	)	)	PUNCT
ftr-425	354	4	,	,	PUNCT
ftr-425	354	5	(	(	PUNCT
ftr-425	354	6	c	c	NOUN
ftr-425	354	7	)	)	PUNCT
ftr-425	354	8	.	.	PUNCT
ftr-425	355	1	85	85	NUM
ftr-425	355	2	.	.	PUNCT
ftr-425	356	1	see	see	VERB
ftr-425	356	2	treas	treas	PROPN
ftr-425	356	3	.	.	PUNCT
ftr-425	357	1	reg	reg	PROPN
ftr-425	357	2	.	.	PUNCT
ftr-425	358	1	§	§	PROPN
ftr-425	358	2	1.263(a)-2(e	1.263(a)-2(e	PROPN
ftr-425	358	3	)	)	PUNCT
ftr-425	358	4	(	(	PUNCT
ftr-425	358	5	treating	treat	VERB
ftr-425	358	6	the	the	DET
ftr-425	358	7	commissions	commission	NOUN
ftr-425	358	8	paid	pay	VERB
ftr-425	358	9	in	in	ADP
ftr-425	358	10	selling	sell	VERB
ftr-425	358	11	securities	security	NOUN
ftr-425	358	12	as	as	ADP
ftr-425	358	13	a	a	DET
ftr-425	358	14	reduction	reduction	NOUN
ftr-425	358	15	of	of	ADP
ftr-425	358	16	the	the	DET
ftr-425	358	17	taxpayer	taxpayer	NOUN
ftr-425	358	18	's	's	PART
ftr-425	358	19	amount	amount	NOUN
ftr-425	358	20	realized	realize	VERB
ftr-425	358	21	on	on	ADP
ftr-425	358	22	the	the	DET
ftr-425	358	23	transaction	transaction	NOUN
ftr-425	358	24	)	)	PUNCT
ftr-425	358	25	.	.	PUNCT
ftr-425	359	1	on	on	ADP
ftr-425	359	2	this	this	DET
ftr-425	359	3	front	front	NOUN
ftr-425	359	4	,	,	PUNCT
ftr-425	359	5	davenport	davenport	NOUN
ftr-425	359	6	places	place	VERB
ftr-425	359	7	much	much	ADJ
ftr-425	359	8	emphasis	emphasis	NOUN
ftr-425	359	9	on	on	ADP
ftr-425	359	10	baylin	baylin	PROPN
ftr-425	359	11	v.	v.	PROPN
ftr-425	359	12	united	united	PROPN
ftr-425	359	13	states	states	PROPN
ftr-425	359	14	,	,	PUNCT
ftr-425	359	15	43	43	NUM
ftr-425	359	16	f.3d	f.3d	NUM
ftr-425	359	17	1451	1451	NUM
ftr-425	359	18	(	(	PUNCT
ftr-425	359	19	fed	fed	PROPN
ftr-425	359	20	.	.	PUNCT
ftr-425	359	21	cir	cir	PROPN
ftr-425	359	22	.	.	PROPN
ftr-425	359	23	1995	1995	NUM
ftr-425	359	24	)	)	PUNCT
ftr-425	359	25	.	.	PUNCT
ftr-425	360	1	in	in	ADP
ftr-425	360	2	baylin	baylin	PROPN
ftr-425	360	3	,	,	PUNCT
ftr-425	360	4	the	the	DET
ftr-425	360	5	state	state	NOUN
ftr-425	360	6	condemned	condemn	VERB
ftr-425	360	7	the	the	DET
ftr-425	360	8	taxpayer	taxpayer	NOUN
ftr-425	360	9	's	's	PART
ftr-425	360	10	real	real	ADJ
ftr-425	360	11	property	property	NOUN
ftr-425	360	12	.	.	PUNCT
ftr-425	361	1	the	the	DET
ftr-425	361	2	taxpayer	taxpayer	NOUN
ftr-425	361	3	sued	sue	VERB
ftr-425	361	4	to	to	PART
ftr-425	361	5	contest	contest	VERB
ftr-425	361	6	the	the	DET
ftr-425	361	7	condemnation	condemnation	NOUN
ftr-425	361	8	award	award	NOUN
ftr-425	361	9	,	,	PUNCT
ftr-425	361	10	and	and	CCONJ
ftr-425	361	11	recovered	recover	VERB
ftr-425	361	12	additional	additional	ADJ
ftr-425	361	13	sums	sum	NOUN
ftr-425	361	14	.	.	PUNCT
ftr-425	362	1	i	i	PRON
ftr-425	362	2	d.	d.	PROPN
ftr-425	362	3	at	at	ADP
ftr-425	362	4	1452	1452	NUM
ftr-425	362	5	-	-	SYM
ftr-425	362	6	53	53	NUM
ftr-425	362	7	.	.	PUNCT
ftr-425	363	1	the	the	DET
ftr-425	363	2	legal	legal	ADJ
ftr-425	363	3	fees	fee	NOUN
ftr-425	363	4	were	be	AUX
ftr-425	363	5	treated	treat	VERB
ftr-425	363	6	as	as	ADP
ftr-425	363	7	a	a	DET
ftr-425	363	8	disposition	disposition	NOUN
ftr-425	363	9	cost	cost	NOUN
ftr-425	363	10	added	add	VERB
ftr-425	363	11	to	to	ADP
ftr-425	363	12	the	the	DET
ftr-425	363	13	taxpayer	taxpayer	NOUN
ftr-425	363	14	's	's	PART
ftr-425	363	15	basis	basis	NOUN
ftr-425	363	16	in	in	ADP
ftr-425	363	17	the	the	DET
ftr-425	363	18	condemned	condemn	VERB
ftr-425	363	19	property	property	NOUN
ftr-425	363	20	,	,	PUNCT
ftr-425	363	21	reducing	reduce	VERB
ftr-425	363	22	the	the	DET
ftr-425	363	23	taxpayer	taxpayer	NOUN
ftr-425	363	24	's	's	PART
ftr-425	363	25	gain	gain	NOUN
ftr-425	363	26	on	on	ADP
ftr-425	363	27	the	the	DET
ftr-425	363	28	involuntary	involuntary	ADJ
ftr-425	363	29	sale	sale	NOUN
ftr-425	363	30	.	.	PUNCT
ftr-425	364	1	i	i	PRON
ftr-425	364	2	d.	d.	PROPN
ftr-425	364	3	at	at	ADP
ftr-425	364	4	1453	1453	NUM
ftr-425	364	5	.	.	PUNCT
ftr-425	365	1	the	the	DET
ftr-425	365	2	result	result	NOUN
ftr-425	365	3	in	in	ADP
ftr-425	365	4	baylin	baylin	PROPN
ftr-425	365	5	is	be	AUX
ftr-425	365	6	rather	rather	ADV
ftr-425	365	7	unremarkable	unremarkable	ADJ
ftr-425	365	8	,	,	PUNCT
ftr-425	365	9	given	give	VERB
ftr-425	365	10	that	that	SCONJ
ftr-425	365	11	the	the	DET
ftr-425	365	12	litigation	litigation	NOUN
ftr-425	365	13	related	relate	VERB
ftr-425	365	14	to	to	ADP
ftr-425	365	15	the	the	DET
ftr-425	365	16	disposition	disposition	NOUN
ftr-425	365	17	of	of	ADP
ftr-425	365	18	the	the	DET
ftr-425	365	19	taxpayer	taxpayer	NOUN
ftr-425	365	20	's	's	PART
ftr-425	365	21	real	real	ADJ
ftr-425	365	22	property	property	NOUN
ftr-425	365	23	.	.	PUNCT
ftr-425	366	1	86	86	NUM
ftr-425	366	2	.	.	PUNCT
ftr-425	367	1	see	see	VERB
ftr-425	367	2	davenport	davenport	PROPN
ftr-425	367	3	brief	brief	PROPN
ftr-425	367	4	,	,	PUNCT
ftr-425	367	5	supra	supra	PROPN
ftr-425	367	6	note	note	PROPN
ftr-425	367	7	82	82	NUM
ftr-425	367	8	,	,	PUNCT
ftr-425	367	9	at	at	ADP
ftr-425	367	10	8	8	NUM
ftr-425	367	11	(	(	PUNCT
ftr-425	367	12	"	"	PUNCT
ftr-425	367	13	the	the	DET
ftr-425	367	14	legal	legal	ADJ
ftr-425	367	15	fees	fee	NOUN
ftr-425	367	16	in	in	ADP
ftr-425	367	17	the	the	DET
ftr-425	367	18	cases	case	NOUN
ftr-425	367	19	are	be	AUX
ftr-425	367	20	bar	bar	NOUN
ftr-425	367	21	are	be	AUX
ftr-425	367	22	either	either	CCONJ
ftr-425	367	23	acquisition	acquisition	NOUN
ftr-425	367	24	costs	cost	NOUN
ftr-425	367	25	,	,	PUNCT
ftr-425	367	26	dispositions	disposition	NOUN
ftr-425	367	27	costs	cost	NOUN
ftr-425	367	28	,	,	PUNCT
ftr-425	367	29	or	or	CCONJ
ftr-425	367	30	both	both	PRON
ftr-425	367	31	.	.	PUNCT
ftr-425	367	32	"	"	PUNCT
ftr-425	367	33	)	)	PUNCT
ftr-425	367	34	87	87	NUM
ftr-425	367	35	.	.	PUNCT
ftr-425	368	1	see	see	VERB
ftr-425	368	2	woodward	woodward	PROPN
ftr-425	368	3	v.	v.	ADP
ftr-425	368	4	comm'r	comm'r	PROPN
ftr-425	368	5	,	,	PUNCT
ftr-425	368	6	397	397	NUM
ftr-425	368	7	u.s	u.s	PROPN
ftr-425	368	8	.	.	PROPN
ftr-425	368	9	572	572	NUM
ftr-425	368	10	,	,	PUNCT
ftr-425	368	11	575	575	NUM
ftr-425	368	12	(	(	PUNCT
ftr-425	368	13	1970	1970	NUM
ftr-425	368	14	)	)	PUNCT
ftr-425	368	15	(	(	PUNCT
ftr-425	368	16	"	"	PUNCT
ftr-425	368	17	it	it	PRON
ftr-425	368	18	has	have	AUX
ftr-425	368	19	long	long	ADV
ftr-425	368	20	been	be	AUX
ftr-425	368	21	recognized	recognize	VERB
ftr-425	368	22	,	,	PUNCT
ftr-425	368	23	as	as	ADP
ftr-425	368	24	a	a	DET
ftr-425	368	25	general	general	ADJ
ftr-425	368	26	matter	matter	NOUN
ftr-425	368	27	,	,	PUNCT
ftr-425	368	28	that	that	PRON
ftr-425	368	29	costs	cost	VERB
ftr-425	368	30	incurred	incur	VERB
ftr-425	368	31	in	in	ADP
ftr-425	368	32	the	the	DET
ftr-425	368	33	acquisition	acquisition	NOUN
ftr-425	368	34	or	or	CCONJ
ftr-425	368	35	disposition	disposition	NOUN
ftr-425	368	36	of	of	ADP
ftr-425	368	37	a	a	DET
ftr-425	368	38	capital	capital	NOUN
ftr-425	368	39	asset	asset	NOUN
ftr-425	368	40	are	be	AUX
ftr-425	368	41	to	to	PART
ftr-425	368	42	be	be	AUX
ftr-425	368	43	treated	treat	VERB
ftr-425	368	44	as	as	ADP
ftr-425	368	45	capital	capital	NOUN
ftr-425	368	46	expenditures	expenditure	NOUN
ftr-425	368	47	.	.	PUNCT
ftr-425	369	1	"	"	PUNCT
ftr-425	369	2	)	)	PUNCT
ftr-425	369	3	.	.	PUNCT
ftr-425	370	1	as	as	ADP
ftr-425	370	2	davenport	davenport	PROPN
ftr-425	370	3	notes	note	NOUN
ftr-425	370	4	,	,	PUNCT
ftr-425	370	5	the	the	DET
ftr-425	370	6	service	service	NOUN
ftr-425	370	7	has	have	AUX
ftr-425	370	8	proven	prove	VERB
ftr-425	370	9	inconsistent	inconsistent	ADJ
ftr-425	370	10	on	on	ADP
ftr-425	370	11	the	the	DET
ftr-425	370	12	issue	issue	NOUN
ftr-425	370	13	of	of	ADP
ftr-425	370	14	whether	whether	SCONJ
ftr-425	370	15	a	a	DET
ftr-425	370	16	disposition	disposition	NOUN
ftr-425	370	17	cost	cost	NOUN
ftr-425	370	18	is	be	AUX
ftr-425	370	19	first	first	ADV
ftr-425	370	20	added	add	VERB
ftr-425	370	21	to	to	ADP
ftr-425	370	22	basis	basis	NOUN
ftr-425	370	23	that	that	PRON
ftr-425	370	24	is	be	AUX
ftr-425	370	25	subtracted	subtract	VERB
ftr-425	370	26	from	from	ADP
ftr-425	370	27	amount	amount	NOUN
ftr-425	370	28	realized	realize	VERB
ftr-425	370	29	in	in	ADP
ftr-425	370	30	determining	determine	VERB
ftr-425	370	31	gain	gain	NOUN
ftr-425	370	32	,	,	PUNCT
ftr-425	370	33	or	or	CCONJ
ftr-425	370	34	whether	whether	SCONJ
ftr-425	370	35	the	the	DET
ftr-425	370	36	disposition	disposition	NOUN
ftr-425	370	37	cost	cost	NOUN
ftr-425	370	38	constitutes	constitute	VERB
ftr-425	370	39	a	a	DET
ftr-425	370	40	reduction	reduction	NOUN
ftr-425	370	41	to	to	PART
ftr-425	370	42	amount	amount	NOUN
ftr-425	370	43	realized	realize	VERB
ftr-425	370	44	directly	directly	ADV
ftr-425	370	45	.	.	PUNCT
ftr-425	371	1	see	see	VERB
ftr-425	371	2	davenport	davenport	PROPN
ftr-425	371	3	brief	brief	PROPN
ftr-425	371	4	,	,	PUNCT
ftr-425	371	5	supra	supra	PROPN
ftr-425	371	6	note	note	PROPN
ftr-425	371	7	82	82	NUM
ftr-425	371	8	,	,	PUNCT
ftr-425	371	9	at	at	ADP
ftr-425	371	10	6	6	NUM
ftr-425	371	11	n.	n.	NOUN
ftr-425	371	12	14	14	NUM
ftr-425	371	13	.	.	PUNCT
ftr-425	372	1	however	however	ADV
ftr-425	372	2	,	,	PUNCT
ftr-425	372	3	there	there	PRON
ftr-425	372	4	exists	exist	VERB
ftr-425	372	5	no	no	DET
ftr-425	372	6	practical	practical	ADJ
ftr-425	372	7	difference	difference	NOUN
ftr-425	372	8	between	between	ADP
ftr-425	372	9	the	the	DET
ftr-425	372	10	two	two	NUM
ftr-425	372	11	approaches	approach	NOUN
ftr-425	372	12	.	.	PUNCT
ftr-425	373	1	[	[	X
ftr-425	373	2	vol	vol	NOUN
ftr-425	373	3	.	.	PUNCT
ftr-425	373	4	6:9	6:9	NUM
ftr-425	373	5	litigation	litigation	NOUN
ftr-425	373	6	expenses	expense	NOUN
ftr-425	373	7	and	and	CCONJ
ftr-425	373	8	the	the	DET
ftr-425	373	9	amt	amt	PROPN
ftr-425	373	10	legal	legal	ADJ
ftr-425	373	11	fees	fee	NOUN
ftr-425	373	12	,	,	PUNCT
ftr-425	373	13	it	it	PRON
ftr-425	373	14	has	have	VERB
ftr-425	373	15	one	one	NUM
ftr-425	373	16	fundamental	fundamental	ADJ
ftr-425	373	17	flaw	flaw	NOUN
ftr-425	373	18	.	.	PUNCT
ftr-425	374	1	the	the	DET
ftr-425	374	2	argument	argument	NOUN
ftr-425	374	3	requires	require	VERB
ftr-425	374	4	that	that	SCONJ
ftr-425	374	5	a	a	DET
ftr-425	374	6	legal	legal	ADJ
ftr-425	374	7	claim	claim	NOUN
ftr-425	374	8	entitling	entitle	VERB
ftr-425	374	9	the	the	DET
ftr-425	374	10	holder	holder	NOUN
ftr-425	374	11	to	to	ADP
ftr-425	374	12	a	a	DET
ftr-425	374	13	payment	payment	NOUN
ftr-425	374	14	of	of	ADP
ftr-425	374	15	gross	gross	ADJ
ftr-425	374	16	income	income	NOUN
ftr-425	374	17	be	be	AUX
ftr-425	374	18	treated	treat	VERB
ftr-425	374	19	as	as	ADP
ftr-425	374	20	a	a	DET
ftr-425	374	21	separate	separate	ADJ
ftr-425	374	22	item	item	NOUN
ftr-425	374	23	of	of	ADP
ftr-425	374	24	property	property	NOUN
ftr-425	374	25	for	for	ADP
ftr-425	374	26	capitalization	capitalization	NOUN
ftr-425	374	27	purposes.88	purposes.88	NOUN
ftr-425	374	28	as	as	SCONJ
ftr-425	374	29	explained	explain	VERB
ftr-425	374	30	below	below	ADV
ftr-425	374	31	,	,	PUNCT
ftr-425	374	32	this	this	DET
ftr-425	374	33	approach	approach	NOUN
ftr-425	374	34	runs	run	VERB
ftr-425	374	35	counter	counter	ADV
ftr-425	374	36	to	to	ADP
ftr-425	374	37	the	the	DET
ftr-425	374	38	long	long	ADV
ftr-425	374	39	-	-	PUNCT
ftr-425	374	40	standing	stand	VERB
ftr-425	374	41	tax	tax	NOUN
ftr-425	374	42	treatment	treatment	NOUN
ftr-425	374	43	of	of	ADP
ftr-425	374	44	legal	legal	ADJ
ftr-425	374	45	fees	fee	NOUN
ftr-425	374	46	.	.	PUNCT
ftr-425	375	1	starting	start	VERB
ftr-425	375	2	with	with	ADP
ftr-425	375	3	the	the	DET
ftr-425	375	4	code	code	NOUN
ftr-425	375	5	,	,	PUNCT
ftr-425	375	6	two	two	NUM
ftr-425	375	7	deduction	deduction	NOUN
ftr-425	375	8	-	-	PUNCT
ftr-425	375	9	authorizing	authorize	VERB
ftr-425	375	10	provisions	provision	NOUN
ftr-425	375	11	are	be	AUX
ftr-425	375	12	implicated	implicate	VERB
ftr-425	375	13	in	in	ADP
ftr-425	375	14	litigation	litigation	NOUN
ftr-425	375	15	aimed	aim	VERB
ftr-425	375	16	at	at	ADP
ftr-425	375	17	recovering	recover	VERB
ftr-425	375	18	a	a	DET
ftr-425	375	19	payment	payment	NOUN
ftr-425	375	20	of	of	ADP
ftr-425	375	21	income	income	NOUN
ftr-425	375	22	:	:	PUNCT
ftr-425	375	23	section	section	NOUN
ftr-425	375	24	162	162	NUM
ftr-425	375	25	and	and	CCONJ
ftr-425	375	26	section	section	NOUN
ftr-425	375	27	212	212	NUM
ftr-425	375	28	.	.	PUNCT
ftr-425	376	1	if	if	SCONJ
ftr-425	376	2	the	the	DET
ftr-425	376	3	suit	suit	NOUN
ftr-425	376	4	relates	relate	VERB
ftr-425	376	5	to	to	ADP
ftr-425	376	6	the	the	DET
ftr-425	376	7	plaintiffs	plaintiff	NOUN
ftr-425	376	8	trade	trade	NOUN
ftr-425	376	9	or	or	CCONJ
ftr-425	376	10	business	business	NOUN
ftr-425	376	11	of	of	ADP
ftr-425	376	12	providing	provide	VERB
ftr-425	376	13	services	service	NOUN
ftr-425	376	14	as	as	ADP
ftr-425	376	15	an	an	DET
ftr-425	376	16	employee	employee	NOUN
ftr-425	376	17	(	(	PUNCT
ftr-425	376	18	including	include	VERB
ftr-425	376	19	,	,	PUNCT
ftr-425	376	20	in	in	ADP
ftr-425	376	21	particular	particular	ADJ
ftr-425	376	22	,	,	PUNCT
ftr-425	376	23	a	a	DET
ftr-425	376	24	wrongful	wrongful	ADJ
ftr-425	376	25	termination	termination	NOUN
ftr-425	376	26	suit	suit	NOUN
ftr-425	376	27	)	)	PUNCT
ftr-425	376	28	,	,	PUNCT
ftr-425	376	29	the	the	DET
ftr-425	376	30	relevant	relevant	ADJ
ftr-425	376	31	statute	statute	NOUN
ftr-425	376	32	is	be	AUX
ftr-425	376	33	section	section	NOUN
ftr-425	376	34	162(a).89	162(a).89	NUM
ftr-425	376	35	if	if	SCONJ
ftr-425	376	36	the	the	DET
ftr-425	376	37	claim	claim	NOUN
ftr-425	376	38	does	do	AUX
ftr-425	376	39	not	not	PART
ftr-425	376	40	relate	relate	VERB
ftr-425	376	41	to	to	ADP
ftr-425	376	42	a	a	DET
ftr-425	376	43	trade	trade	NOUN
ftr-425	376	44	or	or	CCONJ
ftr-425	376	45	business	business	NOUN
ftr-425	376	46	of	of	ADP
ftr-425	376	47	the	the	DET
ftr-425	376	48	plaintiff	plaintiff	NOUN
ftr-425	376	49	,	,	PUNCT
ftr-425	376	50	then	then	ADV
ftr-425	376	51	the	the	DET
ftr-425	376	52	relevant	relevant	ADJ
ftr-425	376	53	statute	statute	NOUN
ftr-425	376	54	is	be	AUX
ftr-425	376	55	section	section	NOUN
ftr-425	376	56	212(1	212(1	NUM
ftr-425	376	57	)	)	PUNCT
ftr-425	376	58	.	.	PUNCT
ftr-425	377	1	given	give	VERB
ftr-425	377	2	that	that	DET
ftr-425	377	3	section	section	NOUN
ftr-425	377	4	162(a	162(a	PROPN
ftr-425	377	5	)	)	PUNCT
ftr-425	377	6	authorizes	authorize	VERB
ftr-425	377	7	a	a	DET
ftr-425	377	8	deduction	deduction	NOUN
ftr-425	377	9	for	for	ADP
ftr-425	377	10	all	all	DET
ftr-425	377	11	"	"	PUNCT
ftr-425	377	12	ordinary	ordinary	ADJ
ftr-425	377	13	and	and	CCONJ
ftr-425	377	14	necessary	necessary	ADJ
ftr-425	377	15	expenses	expense	NOUN
ftr-425	377	16	paid	pay	VERB
ftr-425	377	17	or	or	CCONJ
ftr-425	377	18	incurred	incur	VERB
ftr-425	377	19	in	in	ADP
ftr-425	377	20	carrying	carry	VERB
ftr-425	377	21	on	on	ADP
ftr-425	377	22	any	any	DET
ftr-425	377	23	trade	trade	NOUN
ftr-425	377	24	or	or	CCONJ
ftr-425	377	25	business	business	NOUN
ftr-425	377	26	"	"	PUNCT
ftr-425	377	27	while	while	SCONJ
ftr-425	377	28	section	section	NOUN
ftr-425	377	29	212(1	212(1	NUM
ftr-425	377	30	)	)	PUNCT
ftr-425	377	31	authorizes	authorize	VERB
ftr-425	377	32	a	a	DET
ftr-425	377	33	deduction	deduction	NOUN
ftr-425	377	34	for	for	ADP
ftr-425	377	35	all	all	DET
ftr-425	377	36	"	"	PUNCT
ftr-425	377	37	ordinary	ordinary	ADJ
ftr-425	377	38	and	and	CCONJ
ftr-425	377	39	necessary	necessary	ADJ
ftr-425	377	40	expenses	expense	NOUN
ftr-425	377	41	paid	pay	VERB
ftr-425	377	42	or	or	CCONJ
ftr-425	377	43	incurred	incur	VERB
ftr-425	377	44	.	.	PUNCT
ftr-425	377	45	.	.	PUNCT
ftr-425	378	1	.	.	PUNCT
ftr-425	379	1	for	for	ADP
ftr-425	379	2	the	the	DET
ftr-425	379	3	production	production	NOUN
ftr-425	379	4	or	or	CCONJ
ftr-425	379	5	collection	collection	NOUN
ftr-425	379	6	of	of	ADP
ftr-425	379	7	income	income	NOUN
ftr-425	379	8	,	,	PUNCT
ftr-425	379	9	"	"	PUNCT
ftr-425	379	10	a	a	DET
ftr-425	379	11	common	common	ADJ
ftr-425	379	12	question	question	NOUN
ftr-425	379	13	arises	arise	VERB
ftr-425	379	14	under	under	ADP
ftr-425	379	15	both	both	DET
ftr-425	379	16	provisions	provision	NOUN
ftr-425	379	17	:	:	PUNCT
ftr-425	379	18	do	do	AUX
ftr-425	379	19	legal	legal	ADJ
ftr-425	379	20	fees	fee	NOUN
ftr-425	379	21	constitute	constitute	VERB
ftr-425	379	22	ordinary	ordinary	ADJ
ftr-425	379	23	expenses	expense	NOUN
ftr-425	379	24	that	that	PRON
ftr-425	379	25	give	give	VERB
ftr-425	379	26	rise	rise	NOUN
ftr-425	379	27	to	to	ADP
ftr-425	379	28	an	an	DET
ftr-425	379	29	immediate	immediate	ADJ
ftr-425	379	30	deduction,9	deduction,9	NOUN
ftr-425	379	31	"	"	PUNCT
ftr-425	379	32	or	or	CCONJ
ftr-425	379	33	do	do	AUX
ftr-425	379	34	they	they	PRON
ftr-425	379	35	constitute	constitute	VERB
ftr-425	379	36	capital	capital	NOUN
ftr-425	379	37	expenditures	expenditure	NOUN
ftr-425	379	38	subject	subject	ADJ
ftr-425	379	39	to	to	ADP
ftr-425	379	40	section	section	NOUN
ftr-425	379	41	263(a)?9	263(a)?9	NOUN
ftr-425	379	42	nothing	nothing	PRON
ftr-425	379	43	in	in	ADP
ftr-425	379	44	the	the	DET
ftr-425	379	45	text	text	NOUN
ftr-425	379	46	of	of	ADP
ftr-425	379	47	the	the	DET
ftr-425	379	48	statutes	statute	NOUN
ftr-425	379	49	resolves	resolve	VERB
ftr-425	379	50	this	this	DET
ftr-425	379	51	issue	issue	NOUN
ftr-425	379	52	definitively	definitively	ADV
ftr-425	379	53	.	.	PUNCT
ftr-425	380	1	while	while	SCONJ
ftr-425	380	2	the	the	DET
ftr-425	380	3	statutes	statute	NOUN
ftr-425	380	4	may	may	AUX
ftr-425	380	5	be	be	AUX
ftr-425	380	6	unclear	unclear	ADJ
ftr-425	380	7	as	as	ADP
ftr-425	380	8	to	to	ADP
ftr-425	380	9	whether	whether	SCONJ
ftr-425	380	10	legal	legal	ADJ
ftr-425	380	11	fees	fee	NOUN
ftr-425	380	12	paid	pay	VERB
ftr-425	380	13	in	in	ADP
ftr-425	380	14	the	the	DET
ftr-425	380	15	prosecution	prosecution	NOUN
ftr-425	380	16	of	of	ADP
ftr-425	380	17	a	a	DET
ftr-425	380	18	cause	cause	NOUN
ftr-425	380	19	of	of	ADP
ftr-425	380	20	action	action	NOUN
ftr-425	380	21	to	to	PART
ftr-425	380	22	recover	recover	VERB
ftr-425	380	23	a	a	DET
ftr-425	380	24	payment	payment	NOUN
ftr-425	380	25	of	of	ADP
ftr-425	380	26	income	income	NOUN
ftr-425	380	27	give	give	VERB
ftr-425	380	28	rise	rise	NOUN
ftr-425	380	29	to	to	ADP
ftr-425	380	30	a	a	DET
ftr-425	380	31	deduction	deduction	NOUN
ftr-425	380	32	,	,	PUNCT
ftr-425	380	33	the	the	DET
ftr-425	380	34	regulations	regulation	NOUN
ftr-425	380	35	under	under	ADP
ftr-425	380	36	section	section	NOUN
ftr-425	380	37	212(1	212(1	NUM
ftr-425	380	38	)	)	PUNCT
ftr-425	380	39	provide	provide	VERB
ftr-425	380	40	direct	direct	ADJ
ftr-425	380	41	guidance	guidance	NOUN
ftr-425	380	42	on	on	ADP
ftr-425	380	43	the	the	DET
ftr-425	380	44	matter	matter	NOUN
ftr-425	380	45	.	.	PUNCT
ftr-425	381	1	treasury	treasury	NOUN
ftr-425	381	2	regulation	regulation	NOUN
ftr-425	381	3	section	section	NOUN
ftr-425	381	4	1.212	1.212	NUM
ftr-425	381	5	-	-	SYM
ftr-425	381	6	1(k	1(k	NUM
ftr-425	381	7	)	)	PUNCT
ftr-425	381	8	does	do	VERB
ftr-425	381	9	so	so	ADV
ftr-425	381	10	by	by	ADP
ftr-425	381	11	distinguishing	distinguish	VERB
ftr-425	381	12	88	88	NUM
ftr-425	381	13	.	.	PUNCT
ftr-425	382	1	see	see	VERB
ftr-425	382	2	davenport	davenport	PROPN
ftr-425	382	3	brief	brief	PROPN
ftr-425	382	4	,	,	PUNCT
ftr-425	382	5	supra	supra	PROPN
ftr-425	382	6	note	note	PROPN
ftr-425	382	7	82	82	NUM
ftr-425	382	8	,	,	PUNCT
ftr-425	382	9	at	at	ADP
ftr-425	382	10	5	5	NUM
ftr-425	382	11	(	(	PUNCT
ftr-425	382	12	"	"	PUNCT
ftr-425	382	13	once	once	SCONJ
ftr-425	382	14	the	the	DET
ftr-425	382	15	taxpayers	taxpayer	NOUN
ftr-425	382	16	'	'	PART
ftr-425	382	17	tort	tort	NOUN
ftr-425	382	18	claims	claim	NOUN
ftr-425	382	19	are	be	AUX
ftr-425	382	20	properly	properly	ADV
ftr-425	382	21	characterized	characterize	VERB
ftr-425	382	22	as	as	ADP
ftr-425	382	23	property	property	NOUN
ftr-425	382	24	,	,	PUNCT
ftr-425	382	25	an	an	DET
ftr-425	382	26	entire	entire	ADJ
ftr-425	382	27	new	new	ADJ
ftr-425	382	28	vista	vista	NOUN
ftr-425	382	29	for	for	ADP
ftr-425	382	30	tax	tax	NOUN
ftr-425	382	31	treatment	treatment	NOUN
ftr-425	382	32	opens	open	VERB
ftr-425	382	33	up	up	ADP
ftr-425	382	34	.	.	PUNCT
ftr-425	382	35	"	"	PUNCT
ftr-425	382	36	)	)	PUNCT
ftr-425	382	37	;	;	PUNCT
ftr-425	382	38	see	see	VERB
ftr-425	382	39	also	also	ADV
ftr-425	382	40	i	i	PROPN
ftr-425	382	41	d.	d.	PROPN
ftr-425	382	42	at	at	ADP
ftr-425	382	43	5	5	NUM
ftr-425	382	44	n.	n.	NOUN
ftr-425	382	45	12	12	NUM
ftr-425	382	46	(	(	PUNCT
ftr-425	382	47	"	"	PUNCT
ftr-425	382	48	logically	logically	ADV
ftr-425	382	49	,	,	PUNCT
ftr-425	382	50	there	there	PRON
ftr-425	382	51	is	be	VERB
ftr-425	382	52	little	little	ADJ
ftr-425	382	53	reason	reason	NOUN
ftr-425	382	54	to	to	PART
ftr-425	382	55	limit	limit	VERB
ftr-425	382	56	the	the	DET
ftr-425	382	57	doctrine	doctrine	NOUN
ftr-425	382	58	of	of	ADP
ftr-425	382	59	capitalization	capitalization	NOUN
ftr-425	382	60	of	of	ADP
ftr-425	382	61	transaction	transaction	NOUN
ftr-425	382	62	costs	cost	NOUN
ftr-425	382	63	to	to	ADP
ftr-425	382	64	property	property	NOUN
ftr-425	382	65	.	.	PUNCT
ftr-425	383	1	rather	rather	ADV
ftr-425	383	2	,	,	PUNCT
ftr-425	383	3	a	a	DET
ftr-425	383	4	properly	properly	ADV
ftr-425	383	5	defined	define	VERB
ftr-425	383	6	transaction	transaction	NOUN
ftr-425	383	7	would	would	AUX
ftr-425	383	8	be	be	AUX
ftr-425	383	9	the	the	DET
ftr-425	383	10	limitation	limitation	NOUN
ftr-425	383	11	,	,	PUNCT
ftr-425	383	12	but	but	CCONJ
ftr-425	383	13	amicus	amicus	NOUN
ftr-425	383	14	does	do	VERB
ftr-425	383	15	not	not	PART
ftr-425	383	16	in	in	ADP
ftr-425	383	17	this	this	DET
ftr-425	383	18	brief	brief	ADJ
ftr-425	383	19	argue	argue	NOUN
ftr-425	383	20	for	for	ADP
ftr-425	383	21	application	application	NOUN
ftr-425	383	22	of	of	ADP
ftr-425	383	23	the	the	DET
ftr-425	383	24	doctrine	doctrine	NOUN
ftr-425	383	25	beyond	beyond	ADP
ftr-425	383	26	an	an	DET
ftr-425	383	27	item	item	NOUN
ftr-425	383	28	properly	properly	ADV
ftr-425	383	29	characterized	characterize	VERB
ftr-425	383	30	as	as	ADP
ftr-425	383	31	property	property	NOUN
ftr-425	383	32	.	.	PUNCT
ftr-425	383	33	"	"	PUNCT
ftr-425	383	34	)	)	PUNCT
ftr-425	383	35	.	.	PUNCT
ftr-425	384	1	89	89	NUM
ftr-425	384	2	.	.	PUNCT
ftr-425	384	3	see	see	VERB
ftr-425	384	4	mckay	mckay	PROPN
ftr-425	384	5	v.	v.	ADP
ftr-425	384	6	comm'r	comm'r	PROPN
ftr-425	384	7	,	,	PUNCT
ftr-425	384	8	102	102	NUM
ftr-425	384	9	t.c	t.c	PROPN
ftr-425	384	10	.	.	PROPN
ftr-425	384	11	465	465	NUM
ftr-425	384	12	,	,	PUNCT
ftr-425	384	13	489	489	NUM
ftr-425	384	14	(	(	PUNCT
ftr-425	384	15	1994	1994	NUM
ftr-425	384	16	)	)	PUNCT
ftr-425	384	17	(	(	PUNCT
ftr-425	384	18	fees	fee	NOUN
ftr-425	384	19	in	in	ADP
ftr-425	384	20	wrongful	wrongful	ADJ
ftr-425	384	21	termination	termination	NOUN
ftr-425	384	22	suit	suit	NOUN
ftr-425	384	23	deductible	deductible	ADJ
ftr-425	384	24	under	under	ADP
ftr-425	384	25	§	§	PROPN
ftr-425	384	26	162(a	162(a	NOUN
ftr-425	384	27	)	)	PUNCT
ftr-425	384	28	)	)	PUNCT
ftr-425	384	29	,	,	PUNCT
ftr-425	384	30	vacated	vacate	VERB
ftr-425	384	31	and	and	CCONJ
ftr-425	384	32	remanded	remand	VERB
ftr-425	384	33	on	on	ADP
ftr-425	384	34	another	another	DET
ftr-425	384	35	issue	issue	NOUN
ftr-425	384	36	,	,	PUNCT
ftr-425	384	37	84	84	NUM
ftr-425	384	38	f.3d	f.3d	NUM
ftr-425	384	39	433	433	NUM
ftr-425	384	40	(	(	PUNCT
ftr-425	384	41	5th	5th	ADJ
ftr-425	384	42	cir	cir	NOUN
ftr-425	384	43	.	.	PUNCT
ftr-425	384	44	1996	1996	NUM
ftr-425	384	45	)	)	PUNCT
ftr-425	384	46	;	;	PUNCT
ftr-425	384	47	alexander	alexander	PROPN
ftr-425	384	48	v.	v.	ADP
ftr-425	384	49	comm'r	comm'r	PROPN
ftr-425	384	50	,	,	PUNCT
ftr-425	384	51	t.c	t.c	PROPN
ftr-425	384	52	.	.	PROPN
ftr-425	384	53	memo	memo	NOUN
ftr-425	384	54	.	.	PUNCT
ftr-425	385	1	1995	1995	NUM
ftr-425	385	2	-	-	SYM
ftr-425	385	3	51	51	NUM
ftr-425	385	4	,	,	PUNCT
ftr-425	385	5	69	69	NUM
ftr-425	385	6	t.c.m	t.c.m	NOUN
ftr-425	385	7	.	.	PUNCT
ftr-425	386	1	(	(	PUNCT
ftr-425	386	2	cch	cch	NOUN
ftr-425	386	3	)	)	PUNCT
ftr-425	386	4	1792	1792	NUM
ftr-425	386	5	,	,	PUNCT
ftr-425	386	6	1794	1794	NUM
ftr-425	386	7	.	.	PUNCT
ftr-425	387	1	90	90	NUM
ftr-425	387	2	.	.	PUNCT
ftr-425	388	1	in	in	ADP
ftr-425	388	2	comm	comm	NOUN
ftr-425	388	3	'	'	NOUN
ftr-425	388	4	r	r	NOUN
ftr-425	388	5	v.	v.	ADP
ftr-425	388	6	tellier	tellier	PROPN
ftr-425	388	7	,	,	PUNCT
ftr-425	388	8	383	383	NUM
ftr-425	388	9	u.s	u.s	PROPN
ftr-425	388	10	.	.	PROPN
ftr-425	388	11	687	687	NUM
ftr-425	388	12	(	(	PUNCT
ftr-425	388	13	1966	1966	NUM
ftr-425	388	14	)	)	PUNCT
ftr-425	388	15	,	,	PUNCT
ftr-425	388	16	the	the	DET
ftr-425	388	17	supreme	supreme	PROPN
ftr-425	388	18	court	court	PROPN
ftr-425	388	19	explained	explain	VERB
ftr-425	388	20	that	that	SCONJ
ftr-425	388	21	the	the	DET
ftr-425	388	22	purpose	purpose	NOUN
ftr-425	388	23	of	of	ADP
ftr-425	388	24	the	the	DET
ftr-425	388	25	term	term	NOUN
ftr-425	388	26	"	"	PUNCT
ftr-425	388	27	ordinary	ordinary	ADJ
ftr-425	388	28	"	"	PUNCT
ftr-425	388	29	in	in	ADP
ftr-425	388	30	§	§	PROPN
ftr-425	388	31	162(a	162(a	NOUN
ftr-425	388	32	)	)	PUNCT
ftr-425	388	33	is	be	AUX
ftr-425	388	34	"	"	PUNCT
ftr-425	388	35	to	to	PART
ftr-425	388	36	clarify	clarify	VERB
ftr-425	388	37	the	the	DET
ftr-425	388	38	distinction	distinction	NOUN
ftr-425	388	39	,	,	PUNCT
ftr-425	388	40	often	often	ADV
ftr-425	388	41	difficult	difficult	ADJ
ftr-425	388	42	,	,	PUNCT
ftr-425	388	43	between	between	ADP
ftr-425	388	44	those	those	DET
ftr-425	388	45	expenses	expense	NOUN
ftr-425	388	46	that	that	PRON
ftr-425	388	47	are	be	AUX
ftr-425	388	48	currently	currently	ADV
ftr-425	388	49	deductible	deductible	ADJ
ftr-425	388	50	and	and	CCONJ
ftr-425	388	51	those	those	PRON
ftr-425	388	52	that	that	PRON
ftr-425	388	53	are	be	AUX
ftr-425	388	54	in	in	ADP
ftr-425	388	55	the	the	DET
ftr-425	388	56	nature	nature	NOUN
ftr-425	388	57	of	of	ADP
ftr-425	388	58	capital	capital	NOUN
ftr-425	388	59	expenditures	expenditure	NOUN
ftr-425	388	60	,	,	PUNCT
ftr-425	388	61	which	which	PRON
ftr-425	388	62	,	,	PUNCT
ftr-425	388	63	if	if	SCONJ
ftr-425	388	64	deductible	deductible	ADJ
ftr-425	388	65	at	at	ADV
ftr-425	388	66	all	all	ADV
ftr-425	388	67	,	,	PUNCT
ftr-425	388	68	must	must	AUX
ftr-425	388	69	be	be	AUX
ftr-425	388	70	amortized	amortize	VERB
ftr-425	388	71	over	over	ADP
ftr-425	388	72	the	the	DET
ftr-425	388	73	useful	useful	ADJ
ftr-425	388	74	life	life	NOUN
ftr-425	388	75	of	of	ADP
ftr-425	388	76	the	the	DET
ftr-425	388	77	asset	asset	NOUN
ftr-425	388	78	.	.	PUNCT
ftr-425	388	79	"	"	PUNCT
ftr-425	389	1	i	i	PRON
ftr-425	389	2	d.	d.	PROPN
ftr-425	389	3	at	at	ADP
ftr-425	389	4	689	689	NUM
ftr-425	389	5	-	-	SYM
ftr-425	389	6	90	90	NUM
ftr-425	389	7	.	.	PUNCT
ftr-425	390	1	apart	apart	ADV
ftr-425	390	2	from	from	ADP
ftr-425	390	3	the	the	DET
ftr-425	390	4	requirement	requirement	NOUN
ftr-425	390	5	of	of	ADP
ftr-425	390	6	being	be	AUX
ftr-425	390	7	incurred	incur	VERB
ftr-425	390	8	in	in	ADP
ftr-425	390	9	a	a	DET
ftr-425	390	10	trade	trade	NOUN
ftr-425	390	11	or	or	CCONJ
ftr-425	390	12	business	business	NOUN
ftr-425	390	13	,	,	PUNCT
ftr-425	390	14	the	the	DET
ftr-425	390	15	deductions	deduction	NOUN
ftr-425	390	16	authorized	authorize	VERB
ftr-425	390	17	by	by	ADP
ftr-425	390	18	§	§	PROPN
ftr-425	390	19	212	212	NUM
ftr-425	390	20	are	be	AUX
ftr-425	390	21	"	"	PUNCT
ftr-425	390	22	subject	subject	ADJ
ftr-425	390	23	...	...	PUNCT
ftr-425	390	24	to	to	ADP
ftr-425	390	25	all	all	DET
ftr-425	390	26	the	the	DET
ftr-425	390	27	restrictions	restriction	NOUN
ftr-425	390	28	and	and	CCONJ
ftr-425	390	29	limitations	limitation	NOUN
ftr-425	390	30	that	that	PRON
ftr-425	390	31	apply	apply	VERB
ftr-425	390	32	in	in	ADP
ftr-425	390	33	the	the	DET
ftr-425	390	34	case	case	NOUN
ftr-425	390	35	of	of	ADP
ftr-425	390	36	a	a	DET
ftr-425	390	37	deduction	deduction	NOUN
ftr-425	390	38	under	under	ADP
ftr-425	390	39	[	[	X
ftr-425	390	40	§	§	PROPN
ftr-425	390	41	162(a	162(a	NOUN
ftr-425	390	42	)	)	PUNCT
ftr-425	390	43	]	]	PUNCT
ftr-425	390	44	of	of	ADP
ftr-425	390	45	an	an	DET
ftr-425	390	46	expense	expense	NOUN
ftr-425	390	47	paid	pay	VERB
ftr-425	390	48	or	or	CCONJ
ftr-425	390	49	incurred	incur	VERB
ftr-425	390	50	in	in	ADP
ftr-425	390	51	carrying	carry	VERB
ftr-425	390	52	on	on	ADP
ftr-425	390	53	any	any	DET
ftr-425	390	54	trade	trade	NOUN
ftr-425	390	55	or	or	CCONJ
ftr-425	390	56	business	business	NOUN
ftr-425	390	57	.	.	PUNCT
ftr-425	390	58	"	"	PUNCT
ftr-425	391	1	h.r	h.r	PROPN
ftr-425	391	2	.	.	PROPN
ftr-425	391	3	rept	rept	PROPN
ftr-425	391	4	.	.	PUNCT
ftr-425	392	1	no	no	INTJ
ftr-425	392	2	.	.	NOUN
ftr-425	393	1	77	77	NUM
ftr-425	393	2	-	-	SYM
ftr-425	393	3	2333	2333	NUM
ftr-425	393	4	,	,	PUNCT
ftr-425	393	5	at	at	ADP
ftr-425	393	6	57	57	NUM
ftr-425	393	7	(	(	PUNCT
ftr-425	393	8	1942	1942	NUM
ftr-425	393	9	)	)	PUNCT
ftr-425	393	10	,	,	PUNCT
ftr-425	393	11	reprinted	reprint	VERB
ftr-425	393	12	in	in	ADP
ftr-425	393	13	1942	1942	NUM
ftr-425	393	14	-	-	SYM
ftr-425	393	15	2	2	NUM
ftr-425	393	16	c.b	c.b	PROPN
ftr-425	393	17	.	.	PROPN
ftr-425	393	18	372	372	NUM
ftr-425	393	19	,	,	PUNCT
ftr-425	393	20	430	430	NUM
ftr-425	393	21	.	.	NOUN
ftr-425	393	22	91	91	NUM
ftr-425	393	23	.	.	PUNCT
ftr-425	394	1	both	both	PRON
ftr-425	394	2	§	§	PROPN
ftr-425	394	3	162(a	162(a	PROPN
ftr-425	394	4	)	)	PUNCT
ftr-425	394	5	and	and	CCONJ
ftr-425	394	6	§	§	PROPN
ftr-425	394	7	212(1	212(1	NUM
ftr-425	394	8	)	)	PUNCT
ftr-425	394	9	are	be	AUX
ftr-425	394	10	subject	subject	ADJ
ftr-425	394	11	to	to	ADP
ftr-425	394	12	the	the	DET
ftr-425	394	13	capitalization	capitalization	NOUN
ftr-425	394	14	rules	rule	NOUN
ftr-425	394	15	of	of	ADP
ftr-425	394	16	§	§	PROPN
ftr-425	394	17	263	263	NUM
ftr-425	394	18	.	.	PUNCT
ftr-425	395	1	see	see	VERB
ftr-425	395	2	irc	irc	PROPN
ftr-425	395	3	§	§	PROPN
ftr-425	395	4	§	§	PROPN
ftr-425	395	5	161	161	NUM
ftr-425	395	6	,	,	PUNCT
ftr-425	395	7	261	261	NUM
ftr-425	395	8	;	;	PUNCT
ftr-425	395	9	see	see	VERB
ftr-425	395	10	also	also	ADV
ftr-425	395	11	indopco	indopco	PROPN
ftr-425	395	12	,	,	PUNCT
ftr-425	395	13	inc	inc	PROPN
ftr-425	395	14	.	.	PROPN
ftr-425	396	1	v.	v.	PROPN
ftr-425	396	2	comm'r	comm'r	PROPN
ftr-425	396	3	,	,	PUNCT
ftr-425	396	4	503	503	NUM
ftr-425	396	5	u.s	u.s	PROPN
ftr-425	396	6	.	.	PROPN
ftr-425	396	7	79	79	NUM
ftr-425	396	8	,	,	PUNCT
ftr-425	396	9	84	84	NUM
ftr-425	396	10	(	(	PUNCT
ftr-425	396	11	1992	1992	NUM
ftr-425	396	12	)	)	PUNCT
ftr-425	396	13	(	(	PUNCT
ftr-425	396	14	noting	note	VERB
ftr-425	396	15	that	that	SCONJ
ftr-425	396	16	"	"	PUNCT
ftr-425	396	17	[	[	X
ftr-425	396	18	d]eductions	d]eduction	NOUN
ftr-425	396	19	are	be	AUX
ftr-425	396	20	specifically	specifically	ADV
ftr-425	396	21	enumerated	enumerate	VERB
ftr-425	396	22	and	and	CCONJ
ftr-425	396	23	thus	thus	ADV
ftr-425	396	24	are	be	AUX
ftr-425	396	25	subject	subject	ADJ
ftr-425	396	26	to	to	ADP
ftr-425	396	27	disallowance	disallowance	NOUN
ftr-425	396	28	in	in	ADP
ftr-425	396	29	favor	favor	NOUN
ftr-425	396	30	of	of	ADP
ftr-425	396	31	capitalization	capitalization	NOUN
ftr-425	396	32	.	.	PUNCT
ftr-425	397	1	"	"	PUNCT
ftr-425	397	2	)	)	PUNCT
ftr-425	397	3	.	.	PUNCT
ftr-425	398	1	2004	2004	NUM
ftr-425	398	2	]	]	PUNCT
ftr-425	398	3	florida	florida	PROPN
ftr-425	398	4	tax	tax	NOUN
ftr-425	398	5	review	review	NOUN
ftr-425	398	6	between	between	ADP
ftr-425	398	7	legal	legal	ADJ
ftr-425	398	8	fees	fee	NOUN
ftr-425	398	9	that	that	PRON
ftr-425	398	10	must	must	AUX
ftr-425	398	11	be	be	AUX
ftr-425	398	12	capitalized	capitalize	VERB
ftr-425	398	13	into	into	ADP
ftr-425	398	14	the	the	DET
ftr-425	398	15	basis	basis	NOUN
ftr-425	398	16	of	of	ADP
ftr-425	398	17	property	property	NOUN
ftr-425	398	18	and	and	CCONJ
ftr-425	398	19	those	those	PRON
ftr-425	398	20	that	that	PRON
ftr-425	398	21	are	be	AUX
ftr-425	398	22	currently	currently	ADV
ftr-425	398	23	deductible	deductible	ADJ
ftr-425	398	24	.	.	PUNCT
ftr-425	399	1	the	the	DET
ftr-425	399	2	regulation	regulation	NOUN
ftr-425	399	3	provides	provide	VERB
ftr-425	399	4	as	as	SCONJ
ftr-425	399	5	follows	follow	VERB
ftr-425	399	6	:	:	PUNCT
ftr-425	399	7	expenses	expense	NOUN
ftr-425	399	8	paid	pay	VERB
ftr-425	399	9	or	or	CCONJ
ftr-425	399	10	incurred	incur	VERB
ftr-425	399	11	in	in	ADP
ftr-425	399	12	defending	defend	VERB
ftr-425	399	13	or	or	CCONJ
ftr-425	399	14	perfecting	perfect	VERB
ftr-425	399	15	title	title	NOUN
ftr-425	399	16	to	to	ADP
ftr-425	399	17	property	property	NOUN
ftr-425	399	18	,	,	PUNCT
ftr-425	399	19	in	in	ADP
ftr-425	399	20	recovering	recover	VERB
ftr-425	399	21	property	property	NOUN
ftr-425	399	22	(	(	PUNCT
ftr-425	399	23	other	other	ADJ
ftr-425	399	24	than	than	ADP
ftr-425	399	25	investment	investment	NOUN
ftr-425	399	26	property	property	NOUN
ftr-425	399	27	and	and	CCONJ
ftr-425	399	28	amounts	amount	NOUN
ftr-425	399	29	of	of	ADP
ftr-425	399	30	income	income	NOUN
ftr-425	399	31	which	which	PRON
ftr-425	399	32	,	,	PUNCT
ftr-425	399	33	if	if	SCONJ
ftr-425	399	34	and	and	CCONJ
ftr-425	399	35	when	when	SCONJ
ftr-425	399	36	recovered	recover	VERB
ftr-425	399	37	,	,	PUNCT
ftr-425	399	38	must	must	AUX
ftr-425	399	39	be	be	AUX
ftr-425	399	40	included	include	VERB
ftr-425	399	41	in	in	ADP
ftr-425	399	42	gross	gross	ADJ
ftr-425	399	43	income	income	NOUN
ftr-425	399	44	)	)	PUNCT
ftr-425	399	45	,	,	PUNCT
ftr-425	399	46	or	or	CCONJ
ftr-425	399	47	in	in	ADP
ftr-425	399	48	developing	develop	VERB
ftr-425	399	49	or	or	CCONJ
ftr-425	399	50	improving	improve	VERB
ftr-425	399	51	property	property	NOUN
ftr-425	399	52	,	,	PUNCT
ftr-425	399	53	constitute	constitute	VERB
ftr-425	399	54	a	a	DET
ftr-425	399	55	part	part	NOUN
ftr-425	399	56	of	of	ADP
ftr-425	399	57	the	the	DET
ftr-425	399	58	cost	cost	NOUN
ftr-425	399	59	of	of	ADP
ftr-425	399	60	the	the	DET
ftr-425	399	61	property	property	NOUN
ftr-425	399	62	and	and	CCONJ
ftr-425	399	63	are	be	AUX
ftr-425	399	64	not	not	PART
ftr-425	399	65	deductible	deductible	ADJ
ftr-425	399	66	expenses	expense	NOUN
ftr-425	399	67	.	.	PUNCT
ftr-425	400	1	attorneys	attorney	NOUN
ftr-425	400	2	'	'	PART
ftr-425	400	3	fees	fee	NOUN
ftr-425	400	4	paid	pay	VERB
ftr-425	400	5	in	in	ADP
ftr-425	400	6	a	a	DET
ftr-425	400	7	suit	suit	NOUN
ftr-425	400	8	to	to	ADP
ftr-425	400	9	quiet	quiet	ADJ
ftr-425	400	10	title	title	NOUN
ftr-425	400	11	to	to	ADP
ftr-425	400	12	lands	land	NOUN
ftr-425	400	13	are	be	AUX
ftr-425	400	14	not	not	PART
ftr-425	400	15	deductible	deductible	ADJ
ftr-425	400	16	;	;	PUNCT
ftr-425	400	17	but	but	CCONJ
ftr-425	400	18	if	if	SCONJ
ftr-425	400	19	the	the	DET
ftr-425	400	20	suit	suit	NOUN
ftr-425	400	21	is	be	AUX
ftr-425	400	22	also	also	ADV
ftr-425	400	23	to	to	PART
ftr-425	400	24	collect	collect	VERB
ftr-425	400	25	accrued	accrue	VERB
ftr-425	400	26	rents	rent	NOUN
ftr-425	400	27	thereon	thereon	NOUN
ftr-425	400	28	,	,	PUNCT
ftr-425	400	29	that	that	DET
ftr-425	400	30	portion	portion	NOUN
ftr-425	400	31	of	of	ADP
ftr-425	400	32	such	such	ADJ
ftr-425	400	33	fees	fee	NOUN
ftr-425	400	34	is	be	AUX
ftr-425	400	35	deductible	deductible	ADJ
ftr-425	400	36	which	which	PRON
ftr-425	400	37	is	be	AUX
ftr-425	400	38	properly	properly	ADV
ftr-425	400	39	allocable	allocable	ADJ
ftr-425	400	40	to	to	ADP
ftr-425	400	41	the	the	DET
ftr-425	400	42	services	service	NOUN
ftr-425	400	43	rendered	render	VERB
ftr-425	400	44	in	in	ADP
ftr-425	400	45	collecting	collect	VERB
ftr-425	400	46	such	such	ADJ
ftr-425	400	47	rents.92	rents.92	NOUN
ftr-425	400	48	this	this	DET
ftr-425	400	49	regulation	regulation	NOUN
ftr-425	400	50	makes	make	VERB
ftr-425	400	51	clear	clear	ADJ
ftr-425	400	52	that	that	SCONJ
ftr-425	400	53	legal	legal	ADJ
ftr-425	400	54	expenses	expense	NOUN
ftr-425	400	55	incurred	incur	VERB
ftr-425	400	56	in	in	ADP
ftr-425	400	57	recovering	recover	VERB
ftr-425	400	58	amounts	amount	NOUN
ftr-425	400	59	that	that	PRON
ftr-425	400	60	must	must	AUX
ftr-425	400	61	be	be	AUX
ftr-425	400	62	included	include	VERB
ftr-425	400	63	in	in	ADP
ftr-425	400	64	gross	gross	ADJ
ftr-425	400	65	income	income	NOUN
ftr-425	400	66	are	be	AUX
ftr-425	400	67	to	to	PART
ftr-425	400	68	be	be	AUX
ftr-425	400	69	recovered	recover	VERB
ftr-425	400	70	,	,	PUNCT
ftr-425	400	71	for	for	ADP
ftr-425	400	72	tax	tax	NOUN
ftr-425	400	73	purposes	purpose	NOUN
ftr-425	400	74	,	,	PUNCT
ftr-425	400	75	by	by	ADP
ftr-425	400	76	way	way	NOUN
ftr-425	400	77	of	of	ADP
ftr-425	400	78	a	a	DET
ftr-425	400	79	deduction	deduction	NOUN
ftr-425	400	80	.	.	PUNCT
ftr-425	401	1	focusing	focus	VERB
ftr-425	401	2	on	on	ADP
ftr-425	401	3	the	the	DET
ftr-425	401	4	example	example	NOUN
ftr-425	401	5	provided	provide	VERB
ftr-425	401	6	in	in	ADP
ftr-425	401	7	the	the	DET
ftr-425	401	8	regulation	regulation	NOUN
ftr-425	401	9	,	,	PUNCT
ftr-425	401	10	the	the	DET
ftr-425	401	11	legal	legal	ADJ
ftr-425	401	12	expenses	expense	NOUN
ftr-425	401	13	paid	pay	VERB
ftr-425	401	14	in	in	ADP
ftr-425	401	15	establishing	establish	VERB
ftr-425	401	16	entitlement	entitlement	NOUN
ftr-425	401	17	to	to	ADP
ftr-425	401	18	and	and	CCONJ
ftr-425	401	19	collecting	collect	VERB
ftr-425	401	20	the	the	DET
ftr-425	401	21	accrued	accrue	VERB
ftr-425	401	22	rent	rent	NOUN
ftr-425	401	23	would	would	AUX
ftr-425	401	24	constitute	constitute	VERB
ftr-425	401	25	transactions	transaction	NOUN
ftr-425	401	26	costs	cost	NOUN
ftr-425	401	27	within	within	ADP
ftr-425	401	28	davenport	davenport	NOUN
ftr-425	401	29	's	's	PART
ftr-425	401	30	theory	theory	NOUN
ftr-425	401	31	,	,	PUNCT
ftr-425	401	32	as	as	SCONJ
ftr-425	401	33	they	they	PRON
ftr-425	401	34	are	be	AUX
ftr-425	401	35	directly	directly	ADV
ftr-425	401	36	traceable	traceable	ADJ
ftr-425	401	37	to	to	ADP
ftr-425	401	38	the	the	DET
ftr-425	401	39	payment	payment	NOUN
ftr-425	401	40	of	of	ADP
ftr-425	401	41	income	income	NOUN
ftr-425	401	42	.	.	PUNCT
ftr-425	402	1	thus	thus	ADV
ftr-425	402	2	,	,	PUNCT
ftr-425	402	3	under	under	ADP
ftr-425	402	4	davenport	davenport	NOUN
ftr-425	402	5	's	's	PART
ftr-425	402	6	argument	argument	NOUN
ftr-425	402	7	,	,	PUNCT
ftr-425	402	8	none	none	NOUN
ftr-425	402	9	of	of	ADP
ftr-425	402	10	the	the	DET
ftr-425	402	11	legal	legal	ADJ
ftr-425	402	12	expenses	expense	NOUN
ftr-425	402	13	in	in	ADP
ftr-425	402	14	the	the	DET
ftr-425	402	15	example	example	NOUN
ftr-425	402	16	would	would	AUX
ftr-425	402	17	be	be	AUX
ftr-425	402	18	deductible	deductible	ADJ
ftr-425	402	19	;	;	PUNCT
ftr-425	402	20	rather	rather	ADV
ftr-425	402	21	,	,	PUNCT
ftr-425	402	22	all	all	DET
ftr-425	402	23	expenses	expense	NOUN
ftr-425	402	24	would	would	AUX
ftr-425	402	25	be	be	AUX
ftr-425	402	26	capitalized	capitalize	VERB
ftr-425	402	27	.	.	PUNCT
ftr-425	403	1	in	in	ADP
ftr-425	403	2	short	short	ADJ
ftr-425	403	3	,	,	PUNCT
ftr-425	403	4	davenport	davenport	PROPN
ftr-425	403	5	's	's	PART
ftr-425	403	6	argument	argument	NOUN
ftr-425	403	7	runs	run	VERB
ftr-425	403	8	directly	directly	ADV
ftr-425	403	9	counter	counter	VERB
ftr-425	403	10	to	to	ADP
ftr-425	403	11	the	the	DET
ftr-425	403	12	authority	authority	NOUN
ftr-425	403	13	provided	provide	VERB
ftr-425	403	14	in	in	ADP
ftr-425	403	15	treasury	treasury	NOUN
ftr-425	403	16	regulation	regulation	NOUN
ftr-425	403	17	section	section	NOUN
ftr-425	403	18	1.212	1.212	NUM
ftr-425	403	19	-	-	SYM
ftr-425	403	20	1	1	NUM
ftr-425	403	21	(	(	PUNCT
ftr-425	403	22	k	k	NOUN
ftr-425	403	23	)	)	PUNCT
ftr-425	403	24	.	.	PUNCT
ftr-425	404	1	while	while	SCONJ
ftr-425	404	2	treasury	treasury	NOUN
ftr-425	404	3	regulation	regulation	NOUN
ftr-425	404	4	section	section	NOUN
ftr-425	404	5	1.212	1.212	NUM
ftr-425	404	6	-	-	SYM
ftr-425	404	7	1(k	1(k	NUM
ftr-425	404	8	)	)	PUNCT
ftr-425	404	9	does	do	AUX
ftr-425	404	10	not	not	PART
ftr-425	404	11	have	have	VERB
ftr-425	404	12	a	a	DET
ftr-425	404	13	counterpart	counterpart	NOUN
ftr-425	404	14	under	under	ADP
ftr-425	404	15	the	the	DET
ftr-425	404	16	regulations	regulation	NOUN
ftr-425	404	17	interpreting	interpret	VERB
ftr-425	404	18	section	section	NOUN
ftr-425	404	19	162(a	162(a	PROPN
ftr-425	404	20	)	)	PUNCT
ftr-425	404	21	,	,	PUNCT
ftr-425	404	22	the	the	DET
ftr-425	404	23	regulation	regulation	NOUN
ftr-425	404	24	is	be	AUX
ftr-425	404	25	consistent	consistent	ADJ
ftr-425	404	26	with	with	ADP
ftr-425	404	27	the	the	DET
ftr-425	404	28	origin	origin	NOUN
ftr-425	404	29	-	-	PUNCT
ftr-425	404	30	of	of	ADP
ftr-425	404	31	-	-	PUNCT
ftr-425	404	32	the	the	DET
ftr-425	404	33	-	-	PUNCT
ftr-425	404	34	claim	claim	NOUN
ftr-425	404	35	doctrine	doctrine	NOUN
ftr-425	404	36	articulated	articulate	VERB
ftr-425	404	37	by	by	ADP
ftr-425	404	38	the	the	DET
ftr-425	404	39	supreme	supreme	PROPN
ftr-425	404	40	court	court	PROPN
ftr-425	404	41	in	in	ADP
ftr-425	404	42	determining	determine	VERB
ftr-425	404	43	whether	whether	SCONJ
ftr-425	404	44	business	business	NOUN
ftr-425	404	45	related	relate	VERB
ftr-425	404	46	legal	legal	ADJ
ftr-425	404	47	expenses	expense	NOUN
ftr-425	404	48	constitute	constitute	VERB
ftr-425	404	49	deductible	deductible	ADJ
ftr-425	404	50	expenses	expense	NOUN
ftr-425	404	51	under	under	ADP
ftr-425	404	52	section	section	NOUN
ftr-425	404	53	162	162	NUM
ftr-425	404	54	or	or	CCONJ
ftr-425	404	55	capital	capital	NOUN
ftr-425	404	56	expenditures	expenditure	NOUN
ftr-425	404	57	under	under	ADP
ftr-425	404	58	section	section	NOUN
ftr-425	404	59	263	263	NUM
ftr-425	404	60	.	.	PUNCT
ftr-425	405	1	in	in	ADP
ftr-425	405	2	the	the	DET
ftr-425	405	3	back	back	NOUN
ftr-425	405	4	-	-	PUNCT
ftr-425	405	5	to	to	ADP
ftr-425	405	6	-	-	PUNCT
ftr-425	405	7	back	back	ADP
ftr-425	405	8	cases	case	NOUN
ftr-425	405	9	of	of	ADP
ftr-425	405	10	woodward	woodward	NOUN
ftr-425	405	11	v.	v.	ADP
ftr-425	405	12	comm	comm	NOUN
ftr-425	405	13	'	'	PUNCT
ftr-425	405	14	r	r	NOUN
ftr-425	405	15	and	and	CCONJ
ftr-425	405	16	united	united	PROPN
ftr-425	405	17	states	states	PROPN
ftr-425	405	18	v.	v.	ADP
ftr-425	405	19	hilton	hilton	PROPN
ftr-425	405	20	hotels,94	hotels,94	VERB
ftr-425	405	21	the	the	DET
ftr-425	405	22	supreme	supreme	PROPN
ftr-425	405	23	court	court	PROPN
ftr-425	405	24	explained	explain	VERB
ftr-425	405	25	that	that	SCONJ
ftr-425	405	26	the	the	DET
ftr-425	405	27	tax	tax	NOUN
ftr-425	405	28	treatment	treatment	NOUN
ftr-425	405	29	of	of	ADP
ftr-425	405	30	legal	legal	ADJ
ftr-425	405	31	fees	fee	NOUN
ftr-425	405	32	was	be	AUX
ftr-425	405	33	determined	determine	VERB
ftr-425	405	34	by	by	ADP
ftr-425	405	35	looking	look	VERB
ftr-425	405	36	to	to	ADP
ftr-425	405	37	the	the	DET
ftr-425	405	38	origin	origin	NOUN
ftr-425	405	39	of	of	ADP
ftr-425	405	40	the	the	DET
ftr-425	405	41	litigated	litigate	VERB
ftr-425	405	42	claim	claim	NOUN
ftr-425	405	43	.	.	PUNCT
ftr-425	406	1	if	if	SCONJ
ftr-425	406	2	the	the	DET
ftr-425	406	3	litigation	litigation	NOUN
ftr-425	406	4	concerns	concern	VERB
ftr-425	406	5	the	the	DET
ftr-425	406	6	acquisition	acquisition	NOUN
ftr-425	406	7	of	of	ADP
ftr-425	406	8	property	property	NOUN
ftr-425	406	9	or	or	CCONJ
ftr-425	406	10	the	the	DET
ftr-425	406	11	defense	defense	NOUN
ftr-425	406	12	of	of	ADP
ftr-425	406	13	title	title	NOUN
ftr-425	406	14	to	to	ADP
ftr-425	406	15	property	property	NOUN
ftr-425	406	16	,	,	PUNCT
ftr-425	406	17	the	the	DET
ftr-425	406	18	legal	legal	ADJ
ftr-425	406	19	fees	fee	NOUN
ftr-425	406	20	must	must	AUX
ftr-425	406	21	be	be	AUX
ftr-425	406	22	capitalized	capitalize	VERB
ftr-425	406	23	;	;	PUNCT
ftr-425	406	24	if	if	SCONJ
ftr-425	406	25	the	the	DET
ftr-425	406	26	litigation	litigation	NOUN
ftr-425	406	27	concerns	concern	VERB
ftr-425	406	28	the	the	DET
ftr-425	406	29	establishment	establishment	NOUN
ftr-425	406	30	or	or	CCONJ
ftr-425	406	31	the	the	DET
ftr-425	406	32	defense	defense	NOUN
ftr-425	406	33	of	of	ADP
ftr-425	406	34	entitlement	entitlement	NOUN
ftr-425	406	35	to	to	ADP
ftr-425	406	36	a	a	DET
ftr-425	406	37	payment	payment	NOUN
ftr-425	406	38	of	of	ADP
ftr-425	406	39	income	income	NOUN
ftr-425	406	40	,	,	PUNCT
ftr-425	406	41	the	the	DET
ftr-425	406	42	legal	legal	ADJ
ftr-425	406	43	fees	fee	NOUN
ftr-425	406	44	are	be	AUX
ftr-425	406	45	deductible.95	deductible.95	NOUN
ftr-425	406	46	92	92	NUM
ftr-425	406	47	.	.	PUNCT
ftr-425	407	1	treas	trea	NOUN
ftr-425	407	2	.	.	PUNCT
ftr-425	408	1	reg	reg	PROPN
ftr-425	408	2	.	.	PUNCT
ftr-425	409	1	§	§	PROPN
ftr-425	409	2	1.212	1.212	NUM
ftr-425	409	3	-	-	NUM
ftr-425	409	4	1(k	1(k	NUM
ftr-425	409	5	)	)	PUNCT
ftr-425	409	6	.	.	PUNCT
ftr-425	410	1	93	93	NUM
ftr-425	410	2	.	.	X
ftr-425	410	3	397	397	NUM
ftr-425	411	1	u.s	u.s	PROPN
ftr-425	411	2	.	.	PROPN
ftr-425	411	3	572	572	NUM
ftr-425	411	4	(	(	PUNCT
ftr-425	411	5	1970	1970	NUM
ftr-425	411	6	)	)	PUNCT
ftr-425	411	7	.	.	PUNCT
ftr-425	412	1	94	94	NUM
ftr-425	412	2	.	.	X
ftr-425	412	3	397	397	NUM
ftr-425	412	4	u.s	u.s	PROPN
ftr-425	412	5	.	.	PROPN
ftr-425	412	6	580	580	NUM
ftr-425	412	7	(	(	PUNCT
ftr-425	412	8	1970	1970	NUM
ftr-425	412	9	)	)	PUNCT
ftr-425	412	10	.	.	PUNCT
ftr-425	413	1	95	95	NUM
ftr-425	413	2	.	.	PUNCT
ftr-425	414	1	see	see	VERB
ftr-425	414	2	,	,	PUNCT
ftr-425	414	3	e.g.	e.g.	ADV
ftr-425	414	4	,	,	PUNCT
ftr-425	414	5	leonard	leonard	PROPN
ftr-425	414	6	v.	v.	PROPN
ftr-425	414	7	comm'r	comm'r	PROPN
ftr-425	414	8	,	,	PUNCT
ftr-425	414	9	94	94	NUM
ftr-425	414	10	f.3d	f.3d	NUM
ftr-425	414	11	523	523	NUM
ftr-425	414	12	,	,	PUNCT
ftr-425	414	13	526	526	NUM
ftr-425	414	14	(	(	PUNCT
ftr-425	414	15	9th	9th	ADJ
ftr-425	414	16	cir	cir	NOUN
ftr-425	414	17	.	.	PUNCT
ftr-425	414	18	1996	1996	NUM
ftr-425	414	19	)	)	PUNCT
ftr-425	415	1	(	(	PUNCT
ftr-425	415	2	litigation	litigation	NOUN
ftr-425	415	3	expenses	expense	VERB
ftr-425	415	4	attributable	attributable	ADJ
ftr-425	415	5	to	to	ADP
ftr-425	415	6	obtaining	obtain	VERB
ftr-425	415	7	pre	pre	ADJ
ftr-425	415	8	-	-	ADJ
ftr-425	415	9	judgment	judgment	ADJ
ftr-425	415	10	interest	interest	NOUN
ftr-425	415	11	deductible	deductible	ADJ
ftr-425	415	12	)	)	PUNCT
ftr-425	415	13	;	;	PUNCT
ftr-425	415	14	mckeague	mckeague	NOUN
ftr-425	415	15	v.	v.	PROPN
ftr-425	415	16	u.s	u.s	PROPN
ftr-425	415	17	.	.	PROPN
ftr-425	415	18	,	,	PUNCT
ftr-425	415	19	12	12	NUM
ftr-425	415	20	cl	cl	NOUN
ftr-425	415	21	.	.	PUNCT
ftr-425	416	1	ct	ct	PROPN
ftr-425	416	2	.	.	PROPN
ftr-425	416	3	671	671	NUM
ftr-425	416	4	,	,	PUNCT
ftr-425	416	5	676	676	NUM
ftr-425	416	6	-	-	SYM
ftr-425	416	7	77	77	NUM
ftr-425	416	8	(	(	PUNCT
ftr-425	416	9	1987	1987	NUM
ftr-425	416	10	)	)	PUNCT
ftr-425	416	11	(	(	PUNCT
ftr-425	416	12	legal	legal	ADJ
ftr-425	416	13	fees	fee	NOUN
ftr-425	416	14	incurred	incur	VERB
ftr-425	416	15	to	to	PART
ftr-425	416	16	recover	recover	VERB
ftr-425	416	17	lost	lose	VERB
ftr-425	416	18	dividends	dividend	NOUN
ftr-425	416	19	and	and	CCONJ
ftr-425	416	20	lost	lose	VERB
ftr-425	416	21	wages	wage	NOUN
ftr-425	416	22	deductible	deductible	ADJ
ftr-425	416	23	)	)	PUNCT
ftr-425	416	24	;	;	PUNCT
ftr-425	416	25	southland	southland	NOUN
ftr-425	416	26	royalty	royalty	PROPN
ftr-425	416	27	co.	co.	PROPN
ftr-425	416	28	v.	v.	ADP
ftr-425	416	29	u.s	u.s	PROPN
ftr-425	416	30	.	.	PROPN
ftr-425	416	31	,	,	PUNCT
ftr-425	416	32	582	582	NUM
ftr-425	416	33	f.2d	f.2d	NUM
ftr-425	416	34	604	604	NUM
ftr-425	416	35	,	,	PUNCT
ftr-425	416	36	609	609	NUM
ftr-425	416	37	-	-	SYM
ftr-425	416	38	12	12	NUM
ftr-425	416	39	(	(	PUNCT
ftr-425	416	40	ct	ct	PROPN
ftr-425	416	41	.	.	PUNCT
ftr-425	416	42	cl	cl	NOUN
ftr-425	416	43	.	.	PUNCT
ftr-425	416	44	1978	1978	NUM
ftr-425	416	45	)	)	PUNCT
ftr-425	416	46	(	(	PUNCT
ftr-425	416	47	litigation	litigation	NOUN
ftr-425	416	48	costs	cost	VERB
ftr-425	416	49	to	to	PART
ftr-425	416	50	determine	determine	VERB
ftr-425	416	51	amount	amount	NOUN
ftr-425	416	52	of	of	ADP
ftr-425	416	53	royalty	royalty	NOUN
ftr-425	416	54	payments	payment	NOUN
ftr-425	416	55	owed	owe	VERB
ftr-425	416	56	under	under	ADP
ftr-425	416	57	existing	exist	VERB
ftr-425	416	58	lease	lease	NOUN
ftr-425	416	59	deductible	deductible	ADJ
ftr-425	416	60	)	)	PUNCT
ftr-425	416	61	;	;	PUNCT
ftr-425	417	1	boagni	boagni	NOUN
ftr-425	417	2	v.	v.	ADP
ftr-425	417	3	comm'r	comm'r	PROPN
ftr-425	417	4	,	,	PUNCT
ftr-425	417	5	59	59	NUM
ftr-425	417	6	t.c	t.c	PROPN
ftr-425	417	7	.	.	PROPN
ftr-425	417	8	708	708	NUM
ftr-425	417	9	,	,	PUNCT
ftr-425	417	10	714	714	NUM
ftr-425	417	11	-	-	SYM
ftr-425	417	12	15	15	NUM
ftr-425	417	13	(	(	PUNCT
ftr-425	417	14	1973	1973	NUM
ftr-425	417	15	)	)	PUNCT
ftr-425	417	16	(	(	PUNCT
ftr-425	417	17	litigation	litigation	NOUN
ftr-425	417	18	costs	cost	NOUN
ftr-425	417	19	incurred	incur	VERB
ftr-425	417	20	to	to	PART
ftr-425	417	21	establish	establish	VERB
ftr-425	417	22	right	right	ADV
ftr-425	417	23	to	to	ADP
ftr-425	417	24	interpleaded	interpleade	VERB
ftr-425	417	25	royalty	royalty	NOUN
ftr-425	417	26	payment	payment	NOUN
ftr-425	417	27	deductible	deductible	ADJ
ftr-425	417	28	)	)	PUNCT
ftr-425	417	29	.	.	PUNCT
ftr-425	418	1	[	[	X
ftr-425	418	2	vol	vol	NOUN
ftr-425	418	3	.	.	PUNCT
ftr-425	418	4	6:9	6:9	NUM
ftr-425	418	5	litigation	litigation	NOUN
ftr-425	418	6	expenses	expense	NOUN
ftr-425	418	7	and	and	CCONJ
ftr-425	418	8	the	the	DET
ftr-425	418	9	amt	amt	PROPN
ftr-425	418	10	thus	thus	ADV
ftr-425	418	11	,	,	PUNCT
ftr-425	418	12	the	the	DET
ftr-425	418	13	thrust	thrust	NOUN
ftr-425	418	14	of	of	ADP
ftr-425	418	15	the	the	DET
ftr-425	418	16	origin	origin	NOUN
ftr-425	418	17	-	-	PUNCT
ftr-425	418	18	of	of	ADP
ftr-425	418	19	-	-	PUNCT
ftr-425	418	20	the	the	DET
ftr-425	418	21	-	-	PUNCT
ftr-425	418	22	claim	claim	NOUN
ftr-425	418	23	doctrine	doctrine	NOUN
ftr-425	418	24	is	be	AUX
ftr-425	418	25	that	that	SCONJ
ftr-425	418	26	a	a	DET
ftr-425	418	27	claim	claim	NOUN
ftr-425	418	28	or	or	CCONJ
ftr-425	418	29	a	a	DET
ftr-425	418	30	cause	cause	NOUN
ftr-425	418	31	of	of	ADP
ftr-425	418	32	action	action	NOUN
ftr-425	418	33	is	be	AUX
ftr-425	418	34	not	not	PART
ftr-425	418	35	itself	itself	PRON
ftr-425	418	36	a	a	DET
ftr-425	418	37	separate	separate	ADJ
ftr-425	418	38	item	item	NOUN
ftr-425	418	39	of	of	ADP
ftr-425	418	40	property	property	NOUN
ftr-425	418	41	having	have	VERB
ftr-425	418	42	a	a	DET
ftr-425	418	43	basis	basis	NOUN
ftr-425	418	44	into	into	ADP
ftr-425	418	45	which	which	PRON
ftr-425	418	46	associated	associate	VERB
ftr-425	418	47	legal	legal	ADJ
ftr-425	418	48	costs	cost	NOUN
ftr-425	418	49	must	must	AUX
ftr-425	418	50	be	be	AUX
ftr-425	418	51	capitalized.96	capitalized.96	NOUN
ftr-425	418	52	rather	rather	ADV
ftr-425	418	53	,	,	PUNCT
ftr-425	418	54	as	as	SCONJ
ftr-425	418	55	its	its	PRON
ftr-425	418	56	name	name	NOUN
ftr-425	418	57	suggests	suggest	VERB
ftr-425	418	58	,	,	PUNCT
ftr-425	418	59	the	the	DET
ftr-425	418	60	doctrine	doctrine	NOUN
ftr-425	418	61	requires	require	VERB
ftr-425	418	62	that	that	SCONJ
ftr-425	418	63	one	one	NUM
ftr-425	418	64	look	look	VERB
ftr-425	418	65	through	through	ADP
ftr-425	418	66	the	the	DET
ftr-425	418	67	claim	claim	NOUN
ftr-425	418	68	to	to	ADP
ftr-425	418	69	the	the	DET
ftr-425	418	70	nature	nature	NOUN
ftr-425	418	71	of	of	ADP
ftr-425	418	72	the	the	DET
ftr-425	418	73	damages	damage	NOUN
ftr-425	418	74	sought	seek	VERB
ftr-425	418	75	in	in	ADP
ftr-425	418	76	order	order	NOUN
ftr-425	418	77	to	to	PART
ftr-425	418	78	determine	determine	VERB
ftr-425	418	79	the	the	DET
ftr-425	418	80	tax	tax	NOUN
ftr-425	418	81	treatment	treatment	NOUN
ftr-425	418	82	of	of	ADP
ftr-425	418	83	the	the	DET
ftr-425	418	84	litigation	litigation	NOUN
ftr-425	418	85	expenses	expense	NOUN
ftr-425	418	86	.	.	PUNCT
ftr-425	419	1	accordingly	accordingly	ADV
ftr-425	419	2	,	,	PUNCT
ftr-425	419	3	a	a	DET
ftr-425	419	4	cause	cause	NOUN
ftr-425	419	5	of	of	ADP
ftr-425	419	6	action	action	NOUN
ftr-425	419	7	entitling	entitle	VERB
ftr-425	419	8	the	the	DET
ftr-425	419	9	plaintiff	plaintiff	NOUN
ftr-425	419	10	to	to	ADP
ftr-425	419	11	a	a	DET
ftr-425	419	12	taxable	taxable	ADJ
ftr-425	419	13	damages	damage	NOUN
ftr-425	419	14	recovery	recovery	NOUN
ftr-425	419	15	is	be	AUX
ftr-425	419	16	not	not	PART
ftr-425	419	17	properly	properly	ADV
ftr-425	419	18	viewed	view	VERB
ftr-425	419	19	as	as	ADP
ftr-425	419	20	property	property	NOUN
ftr-425	419	21	for	for	ADP
ftr-425	419	22	purposes	purpose	NOUN
ftr-425	419	23	of	of	ADP
ftr-425	419	24	determining	determine	VERB
ftr-425	419	25	the	the	DET
ftr-425	419	26	tax	tax	NOUN
ftr-425	419	27	treatment	treatment	NOUN
ftr-425	419	28	of	of	ADP
ftr-425	419	29	legal	legal	ADJ
ftr-425	419	30	fees.97	fees.97	NOUN
ftr-425	419	31	the	the	DET
ftr-425	419	32	issue	issue	NOUN
ftr-425	419	33	of	of	ADP
ftr-425	419	34	whether	whether	SCONJ
ftr-425	419	35	the	the	DET
ftr-425	419	36	resolution	resolution	NOUN
ftr-425	419	37	of	of	ADP
ftr-425	419	38	a	a	DET
ftr-425	419	39	cause	cause	NOUN
ftr-425	419	40	of	of	ADP
ftr-425	419	41	action	action	NOUN
ftr-425	419	42	entitling	entitle	VERB
ftr-425	419	43	the	the	DET
ftr-425	419	44	plaintiff	plaintiff	NOUN
ftr-425	419	45	to	to	ADP
ftr-425	419	46	a	a	DET
ftr-425	419	47	payment	payment	NOUN
ftr-425	419	48	of	of	ADP
ftr-425	419	49	gross	gross	ADJ
ftr-425	419	50	income	income	NOUN
ftr-425	419	51	should	should	AUX
ftr-425	419	52	be	be	AUX
ftr-425	419	53	treated	treat	VERB
ftr-425	419	54	as	as	ADP
ftr-425	419	55	a	a	DET
ftr-425	419	56	disposition	disposition	NOUN
ftr-425	419	57	of	of	ADP
ftr-425	419	58	property	property	NOUN
ftr-425	419	59	was	be	AUX
ftr-425	419	60	addressed	address	VERB
ftr-425	419	61	by	by	ADP
ftr-425	419	62	the	the	DET
ftr-425	419	63	first	first	ADJ
ftr-425	419	64	circuit	circuit	NOUN
ftr-425	419	65	in	in	ADP
ftr-425	419	66	alexander	alexander	PROPN
ftr-425	419	67	v.	v.	ADP
ftr-425	419	68	ir.s.98	ir.s.98	PROPN
ftr-425	419	69	in	in	ADP
ftr-425	419	70	alexander	alexander	PROPN
ftr-425	419	71	,	,	PUNCT
ftr-425	419	72	the	the	DET
ftr-425	419	73	taxpayer	taxpayer	NOUN
ftr-425	419	74	-	-	PUNCT
ftr-425	419	75	plaintiff	plaintiff	NOUN
ftr-425	419	76	argued	argue	VERB
ftr-425	419	77	that	that	SCONJ
ftr-425	419	78	the	the	DET
ftr-425	419	79	legal	legal	ADJ
ftr-425	419	80	fees	fee	NOUN
ftr-425	419	81	paid	pay	VERB
ftr-425	419	82	in	in	ADP
ftr-425	419	83	the	the	DET
ftr-425	419	84	course	course	NOUN
ftr-425	419	85	of	of	ADP
ftr-425	419	86	96	96	NUM
ftr-425	419	87	.	.	PUNCT
ftr-425	420	1	the	the	DET
ftr-425	420	2	potential	potential	NOUN
ftr-425	420	3	of	of	ADP
ftr-425	420	4	the	the	DET
ftr-425	420	5	recently	recently	ADV
ftr-425	420	6	finalized	finalize	VERB
ftr-425	420	7	"	"	PUNCT
ftr-425	420	8	indopco	indopco	ADJ
ftr-425	420	9	"	"	PUNCT
ftr-425	420	10	regulations	regulation	NOUN
ftr-425	420	11	under	under	ADP
ftr-425	420	12	§	§	PROPN
ftr-425	420	13	263	263	NUM
ftr-425	420	14	to	to	PART
ftr-425	420	15	change	change	VERB
ftr-425	420	16	this	this	DET
ftr-425	420	17	result	result	NOUN
ftr-425	420	18	is	be	AUX
ftr-425	420	19	noteworthy	noteworthy	ADJ
ftr-425	420	20	.	.	PUNCT
ftr-425	421	1	the	the	DET
ftr-425	421	2	regulations	regulation	NOUN
ftr-425	421	3	provide	provide	VERB
ftr-425	421	4	in	in	ADP
ftr-425	421	5	relevant	relevant	ADJ
ftr-425	421	6	part	part	NOUN
ftr-425	421	7	that	that	SCONJ
ftr-425	421	8	"	"	PUNCT
ftr-425	421	9	[	[	X
ftr-425	421	10	a]n	a]n	NOUN
ftr-425	421	11	amount	amount	NOUN
ftr-425	421	12	paid	pay	VERB
ftr-425	421	13	to	to	PART
ftr-425	421	14	create	create	VERB
ftr-425	421	15	or	or	CCONJ
ftr-425	421	16	enhance	enhance	VERB
ftr-425	421	17	a	a	DET
ftr-425	421	18	separate	separate	ADJ
ftr-425	421	19	and	and	CCONJ
ftr-425	421	20	distinct	distinct	ADJ
ftr-425	421	21	intangible	intangible	ADJ
ftr-425	421	22	asset	asset	NOUN
ftr-425	421	23	"	"	PUNCT
ftr-425	421	24	must	must	AUX
ftr-425	421	25	be	be	AUX
ftr-425	421	26	capitalized	capitalize	VERB
ftr-425	421	27	.	.	PUNCT
ftr-425	422	1	treas	trea	NOUN
ftr-425	422	2	.	.	PUNCT
ftr-425	423	1	reg	reg	PROPN
ftr-425	423	2	.	.	PUNCT
ftr-425	424	1	§	§	PROPN
ftr-425	424	2	1.263(a)-4(b)(1)(iii	1.263(a)-4(b)(1)(iii	NUM
ftr-425	424	3	)	)	PUNCT
ftr-425	424	4	.	.	PUNCT
ftr-425	425	1	for	for	ADP
ftr-425	425	2	this	this	DET
ftr-425	425	3	purpose	purpose	NOUN
ftr-425	425	4	,	,	PUNCT
ftr-425	425	5	a	a	DET
ftr-425	425	6	"	"	PUNCT
ftr-425	425	7	separate	separate	ADJ
ftr-425	425	8	and	and	CCONJ
ftr-425	425	9	distinct	distinct	ADJ
ftr-425	425	10	intangible	intangible	ADJ
ftr-425	425	11	asset	asset	NOUN
ftr-425	425	12	"	"	PUNCT
ftr-425	425	13	is	be	AUX
ftr-425	425	14	defined	define	VERB
ftr-425	425	15	as	as	ADP
ftr-425	425	16	a	a	DET
ftr-425	425	17	property	property	NOUN
ftr-425	425	18	interest	interest	NOUN
ftr-425	425	19	of	of	ADP
ftr-425	425	20	ascertainable	ascertainable	ADJ
ftr-425	425	21	and	and	CCONJ
ftr-425	425	22	measurable	measurable	ADJ
ftr-425	425	23	value	value	NOUN
ftr-425	425	24	in	in	ADP
ftr-425	425	25	money	money	NOUN
ftr-425	425	26	or	or	CCONJ
ftr-425	425	27	money	money	NOUN
ftr-425	425	28	's	's	PART
ftr-425	425	29	worth	worth	NOUN
ftr-425	425	30	that	that	PRON
ftr-425	425	31	is	be	AUX
ftr-425	425	32	subject	subject	ADJ
ftr-425	425	33	to	to	ADP
ftr-425	425	34	protection	protection	NOUN
ftr-425	425	35	under	under	ADP
ftr-425	425	36	applicable	applicable	ADJ
ftr-425	425	37	state	state	NOUN
ftr-425	425	38	,	,	PUNCT
ftr-425	425	39	federal	federal	ADJ
ftr-425	425	40	,	,	PUNCT
ftr-425	425	41	or	or	CCONJ
ftr-425	425	42	foreign	foreign	ADJ
ftr-425	425	43	law	law	NOUN
ftr-425	425	44	and	and	CCONJ
ftr-425	425	45	the	the	DET
ftr-425	425	46	possession	possession	NOUN
ftr-425	425	47	and	and	CCONJ
ftr-425	425	48	control	control	NOUN
ftr-425	425	49	of	of	ADP
ftr-425	425	50	which	which	PRON
ftr-425	425	51	is	be	AUX
ftr-425	425	52	intrinsically	intrinsically	ADV
ftr-425	425	53	capable	capable	ADJ
ftr-425	425	54	of	of	ADP
ftr-425	425	55	being	be	AUX
ftr-425	425	56	sold	sell	VERB
ftr-425	425	57	,	,	PUNCT
ftr-425	425	58	transferred	transfer	VERB
ftr-425	425	59	,	,	PUNCT
ftr-425	425	60	or	or	CCONJ
ftr-425	425	61	pledged	pledge	VERB
ftr-425	425	62	(	(	PUNCT
ftr-425	425	63	ignoring	ignore	VERB
ftr-425	425	64	any	any	DET
ftr-425	425	65	restrictions	restriction	NOUN
ftr-425	425	66	imposed	impose	VERB
ftr-425	425	67	on	on	ADP
ftr-425	425	68	assignability	assignability	NOUN
ftr-425	425	69	)	)	PUNCT
ftr-425	425	70	separate	separate	ADJ
ftr-425	425	71	and	and	CCONJ
ftr-425	425	72	apart	apart	ADV
ftr-425	425	73	from	from	ADP
ftr-425	425	74	a	a	DET
ftr-425	425	75	trade	trade	NOUN
ftr-425	425	76	or	or	CCONJ
ftr-425	425	77	business	business	NOUN
ftr-425	425	78	.	.	PUNCT
ftr-425	426	1	treas	treas	PROPN
ftr-425	426	2	.	.	PUNCT
ftr-425	427	1	reg	reg	PROPN
ftr-425	427	2	.	.	PUNCT
ftr-425	428	1	§	§	PROPN
ftr-425	428	2	1.263(a)-4(b)(3)(i	1.263(a)-4(b)(3)(i	NUM
ftr-425	428	3	)	)	PUNCT
ftr-425	428	4	.	.	PUNCT
ftr-425	429	1	whether	whether	SCONJ
ftr-425	429	2	a	a	DET
ftr-425	429	3	legal	legal	ADJ
ftr-425	429	4	claim	claim	NOUN
ftr-425	429	5	to	to	ADP
ftr-425	429	6	a	a	DET
ftr-425	429	7	payment	payment	NOUN
ftr-425	429	8	of	of	ADP
ftr-425	429	9	income	income	NOUN
ftr-425	429	10	satisfies	satisfie	NOUN
ftr-425	429	11	this	this	DET
ftr-425	429	12	definition	definition	NOUN
ftr-425	429	13	is	be	AUX
ftr-425	429	14	questionable	questionable	ADJ
ftr-425	429	15	.	.	PUNCT
ftr-425	430	1	the	the	DET
ftr-425	430	2	regulation	regulation	NOUN
ftr-425	430	3	appears	appear	VERB
ftr-425	430	4	to	to	PART
ftr-425	430	5	refer	refer	VERB
ftr-425	430	6	to	to	ADP
ftr-425	430	7	an	an	DET
ftr-425	430	8	item	item	NOUN
ftr-425	430	9	of	of	ADP
ftr-425	430	10	property	property	NOUN
ftr-425	430	11	that	that	PRON
ftr-425	430	12	is	be	AUX
ftr-425	430	13	subject	subject	ADJ
ftr-425	430	14	to	to	ADP
ftr-425	430	15	protection	protection	NOUN
ftr-425	430	16	under	under	ADP
ftr-425	430	17	the	the	DET
ftr-425	430	18	law	law	NOUN
ftr-425	430	19	,	,	PUNCT
ftr-425	430	20	while	while	SCONJ
ftr-425	430	21	a	a	DET
ftr-425	430	22	cause	cause	NOUN
ftr-425	430	23	of	of	ADP
ftr-425	430	24	action	action	NOUN
ftr-425	430	25	itself	itself	PRON
ftr-425	430	26	embodies	embody	VERB
ftr-425	430	27	that	that	SCONJ
ftr-425	430	28	legal	legal	ADJ
ftr-425	430	29	protection	protection	NOUN
ftr-425	430	30	.	.	PUNCT
ftr-425	431	1	in	in	ADP
ftr-425	431	2	any	any	DET
ftr-425	431	3	event	event	NOUN
ftr-425	431	4	,	,	PUNCT
ftr-425	431	5	the	the	DET
ftr-425	431	6	indopco	indopco	ADJ
ftr-425	431	7	regulations	regulation	NOUN
ftr-425	431	8	were	be	AUX
ftr-425	431	9	widely	widely	ADV
ftr-425	431	10	viewed	view	VERB
ftr-425	431	11	as	as	ADP
ftr-425	431	12	increasing	increase	VERB
ftr-425	431	13	the	the	DET
ftr-425	431	14	range	range	NOUN
ftr-425	431	15	of	of	ADP
ftr-425	431	16	expenditures	expenditure	NOUN
ftr-425	431	17	that	that	PRON
ftr-425	431	18	could	could	AUX
ftr-425	431	19	be	be	AUX
ftr-425	431	20	deducted	deduct	VERB
ftr-425	431	21	as	as	SCONJ
ftr-425	431	22	opposed	oppose	VERB
ftr-425	431	23	to	to	ADP
ftr-425	431	24	being	be	AUX
ftr-425	431	25	capitalized	capitalize	VERB
ftr-425	431	26	.	.	PUNCT
ftr-425	432	1	in	in	ADP
ftr-425	432	2	that	that	DET
ftr-425	432	3	light	light	NOUN
ftr-425	432	4	,	,	PUNCT
ftr-425	432	5	it	it	PRON
ftr-425	432	6	is	be	AUX
ftr-425	432	7	doubtful	doubtful	ADJ
ftr-425	432	8	that	that	SCONJ
ftr-425	432	9	the	the	DET
ftr-425	432	10	regulation	regulation	NOUN
ftr-425	432	11	would	would	AUX
ftr-425	432	12	be	be	AUX
ftr-425	432	13	read	read	VERB
ftr-425	432	14	in	in	ADP
ftr-425	432	15	this	this	DET
ftr-425	432	16	context	context	NOUN
ftr-425	432	17	as	as	ADP
ftr-425	432	18	changing	change	VERB
ftr-425	432	19	the	the	DET
ftr-425	432	20	status	status	NOUN
ftr-425	432	21	quo	quo	NOUN
ftr-425	432	22	from	from	ADP
ftr-425	432	23	deduction	deduction	NOUN
ftr-425	432	24	to	to	ADP
ftr-425	432	25	capitalization	capitalization	NOUN
ftr-425	432	26	.	.	PUNCT
ftr-425	433	1	see	see	VERB
ftr-425	433	2	ethan	ethan	PROPN
ftr-425	433	3	yale	yale	PROPN
ftr-425	433	4	,	,	PUNCT
ftr-425	433	5	the	the	DET
ftr-425	433	6	final	final	ADJ
ftr-425	433	7	indopco	indopco	ADJ
ftr-425	433	8	regulations	regulation	NOUN
ftr-425	433	9	,	,	PUNCT
ftr-425	433	10	105	105	NUM
ftr-425	433	11	tax	tax	NOUN
ftr-425	433	12	notes	note	NOUN
ftr-425	433	13	435	435	NUM
ftr-425	433	14	,	,	PUNCT
ftr-425	433	15	450	450	NUM
ftr-425	433	16	-	-	SYM
ftr-425	433	17	51	51	NUM
ftr-425	433	18	(	(	PUNCT
ftr-425	433	19	oct	oct	PROPN
ftr-425	433	20	.	.	PROPN
ftr-425	433	21	25	25	NUM
ftr-425	433	22	,	,	PUNCT
ftr-425	433	23	2004	2004	NUM
ftr-425	433	24	)	)	PUNCT
ftr-425	433	25	.	.	PUNCT
ftr-425	434	1	97	97	NUM
ftr-425	434	2	.	.	PUNCT
ftr-425	435	1	this	this	PRON
ftr-425	435	2	is	be	AUX
ftr-425	435	3	not	not	PART
ftr-425	435	4	to	to	PART
ftr-425	435	5	say	say	VERB
ftr-425	435	6	,	,	PUNCT
ftr-425	435	7	however	however	ADV
ftr-425	435	8	,	,	PUNCT
ftr-425	435	9	that	that	SCONJ
ftr-425	435	10	causes	cause	NOUN
ftr-425	435	11	of	of	ADP
ftr-425	435	12	action	action	NOUN
ftr-425	435	13	do	do	AUX
ftr-425	435	14	not	not	PART
ftr-425	435	15	constitute	constitute	VERB
ftr-425	435	16	property	property	NOUN
ftr-425	435	17	for	for	ADP
ftr-425	435	18	other	other	ADJ
ftr-425	435	19	purposes	purpose	NOUN
ftr-425	435	20	;	;	PUNCT
ftr-425	435	21	quite	quite	ADV
ftr-425	435	22	clearly	clearly	ADV
ftr-425	435	23	,	,	PUNCT
ftr-425	435	24	a	a	DET
ftr-425	435	25	cause	cause	NOUN
ftr-425	435	26	of	of	ADP
ftr-425	435	27	action	action	NOUN
ftr-425	435	28	constitutes	constitute	VERB
ftr-425	435	29	property	property	NOUN
ftr-425	435	30	for	for	ADP
ftr-425	435	31	state	state	NOUN
ftr-425	435	32	law	law	NOUN
ftr-425	435	33	purposes	purpose	NOUN
ftr-425	435	34	.	.	PUNCT
ftr-425	436	1	in	in	ADP
ftr-425	436	2	this	this	DET
ftr-425	436	3	regard	regard	NOUN
ftr-425	436	4	,	,	PUNCT
ftr-425	436	5	davenport	davenport	NOUN
ftr-425	436	6	questions	question	NOUN
ftr-425	436	7	how	how	SCONJ
ftr-425	436	8	we	we	PRON
ftr-425	436	9	reconcile	reconcile	VERB
ftr-425	436	10	our	our	PRON
ftr-425	436	11	conclusion	conclusion	NOUN
ftr-425	436	12	that	that	SCONJ
ftr-425	436	13	a	a	DET
ftr-425	436	14	cause	cause	NOUN
ftr-425	436	15	of	of	ADP
ftr-425	436	16	action	action	NOUN
ftr-425	436	17	constitutes	constitute	VERB
ftr-425	436	18	property	property	NOUN
ftr-425	436	19	within	within	ADP
ftr-425	436	20	the	the	DET
ftr-425	436	21	meaning	meaning	NOUN
ftr-425	436	22	of	of	ADP
ftr-425	436	23	§	§	PROPN
ftr-425	436	24	83	83	NUM
ftr-425	436	25	with	with	ADP
ftr-425	436	26	our	our	PRON
ftr-425	436	27	position	position	NOUN
ftr-425	436	28	that	that	SCONJ
ftr-425	436	29	a	a	DET
ftr-425	436	30	cause	cause	NOUN
ftr-425	436	31	of	of	ADP
ftr-425	436	32	action	action	NOUN
ftr-425	436	33	should	should	AUX
ftr-425	436	34	not	not	PART
ftr-425	436	35	be	be	AUX
ftr-425	436	36	treated	treat	VERB
ftr-425	436	37	as	as	ADP
ftr-425	436	38	a	a	DET
ftr-425	436	39	separate	separate	ADJ
ftr-425	436	40	item	item	NOUN
ftr-425	436	41	of	of	ADP
ftr-425	436	42	property	property	NOUN
ftr-425	436	43	for	for	ADP
ftr-425	436	44	capitalization	capitalization	NOUN
ftr-425	436	45	or	or	CCONJ
ftr-425	436	46	disposition	disposition	NOUN
ftr-425	436	47	purposes	purpose	NOUN
ftr-425	436	48	.	.	PUNCT
ftr-425	437	1	the	the	DET
ftr-425	437	2	explanation	explanation	NOUN
ftr-425	437	3	,	,	PUNCT
ftr-425	437	4	however	however	ADV
ftr-425	437	5	,	,	PUNCT
ftr-425	437	6	is	be	AUX
ftr-425	437	7	simple	simple	ADJ
ftr-425	437	8	enough	enough	ADV
ftr-425	437	9	.	.	PUNCT
ftr-425	438	1	the	the	DET
ftr-425	438	2	regulations	regulation	NOUN
ftr-425	438	3	under	under	ADP
ftr-425	438	4	§	§	PROPN
ftr-425	438	5	83	83	NUM
ftr-425	438	6	define	define	VERB
ftr-425	438	7	property	property	NOUN
ftr-425	438	8	for	for	ADP
ftr-425	438	9	purposes	purpose	NOUN
ftr-425	438	10	of	of	ADP
ftr-425	438	11	that	that	DET
ftr-425	438	12	statute	statute	NOUN
ftr-425	438	13	broadly	broadly	ADV
ftr-425	438	14	to	to	PART
ftr-425	438	15	include	include	VERB
ftr-425	438	16	all	all	DET
ftr-425	438	17	"	"	PUNCT
ftr-425	438	18	real	real	ADJ
ftr-425	438	19	and	and	CCONJ
ftr-425	438	20	personal	personal	ADJ
ftr-425	438	21	property	property	NOUN
ftr-425	438	22	other	other	ADJ
ftr-425	438	23	than	than	ADP
ftr-425	438	24	either	either	CCONJ
ftr-425	438	25	money	money	NOUN
ftr-425	438	26	or	or	CCONJ
ftr-425	438	27	an	an	DET
ftr-425	438	28	unfunded	unfunded	ADJ
ftr-425	438	29	and	and	CCONJ
ftr-425	438	30	unsecured	unsecured	ADJ
ftr-425	438	31	promise	promise	NOUN
ftr-425	438	32	to	to	PART
ftr-425	438	33	pay	pay	VERB
ftr-425	438	34	money	money	NOUN
ftr-425	438	35	or	or	CCONJ
ftr-425	438	36	property	property	NOUN
ftr-425	438	37	in	in	ADP
ftr-425	438	38	the	the	DET
ftr-425	438	39	future	future	NOUN
ftr-425	438	40	.	.	PUNCT
ftr-425	438	41	"	"	PUNCT
ftr-425	439	1	treas	treas	PROPN
ftr-425	439	2	.	.	PUNCT
ftr-425	440	1	reg	reg	PROPN
ftr-425	440	2	.	.	PUNCT
ftr-425	441	1	§	§	PROPN
ftr-425	441	2	1.83	1.83	NUM
ftr-425	441	3	-	-	PUNCT
ftr-425	441	4	3(c	3(c	NUM
ftr-425	441	5	)	)	PUNCT
ftr-425	441	6	.	.	PUNCT
ftr-425	442	1	because	because	SCONJ
ftr-425	442	2	a	a	DET
ftr-425	442	3	cause	cause	NOUN
ftr-425	442	4	of	of	ADP
ftr-425	442	5	action	action	NOUN
ftr-425	442	6	clearly	clearly	ADV
ftr-425	442	7	constitutes	constitute	VERB
ftr-425	442	8	an	an	DET
ftr-425	442	9	item	item	NOUN
ftr-425	442	10	of	of	ADP
ftr-425	442	11	personal	personal	ADJ
ftr-425	442	12	property	property	NOUN
ftr-425	442	13	that	that	PRON
ftr-425	442	14	is	be	AUX
ftr-425	442	15	something	something	PRON
ftr-425	442	16	other	other	ADJ
ftr-425	442	17	than	than	ADP
ftr-425	442	18	a	a	DET
ftr-425	442	19	promise	promise	NOUN
ftr-425	442	20	to	to	PART
ftr-425	442	21	pay	pay	VERB
ftr-425	442	22	in	in	ADP
ftr-425	442	23	the	the	DET
ftr-425	442	24	future	future	NOUN
ftr-425	442	25	,	,	PUNCT
ftr-425	442	26	then	then	ADV
ftr-425	442	27	the	the	DET
ftr-425	442	28	transfer	transfer	NOUN
ftr-425	442	29	of	of	ADP
ftr-425	442	30	a	a	DET
ftr-425	442	31	cause	cause	NOUN
ftr-425	442	32	of	of	ADP
ftr-425	442	33	action	action	NOUN
ftr-425	442	34	in	in	ADP
ftr-425	442	35	consideration	consideration	NOUN
ftr-425	442	36	for	for	ADP
ftr-425	442	37	services	service	NOUN
ftr-425	442	38	is	be	AUX
ftr-425	442	39	governed	govern	VERB
ftr-425	442	40	by	by	ADP
ftr-425	442	41	§	§	PROPN
ftr-425	442	42	83	83	NUM
ftr-425	442	43	.	.	PUNCT
ftr-425	443	1	however	however	ADV
ftr-425	443	2	,	,	PUNCT
ftr-425	443	3	treating	treat	VERB
ftr-425	443	4	a	a	DET
ftr-425	443	5	cause	cause	NOUN
ftr-425	443	6	of	of	ADP
ftr-425	443	7	action	action	NOUN
ftr-425	443	8	for	for	ADP
ftr-425	443	9	a	a	DET
ftr-425	443	10	payment	payment	NOUN
ftr-425	443	11	of	of	ADP
ftr-425	443	12	gross	gross	ADJ
ftr-425	443	13	income	income	NOUN
ftr-425	443	14	as	as	ADP
ftr-425	443	15	a	a	DET
ftr-425	443	16	separate	separate	ADJ
ftr-425	443	17	item	item	NOUN
ftr-425	443	18	of	of	ADP
ftr-425	443	19	property	property	NOUN
ftr-425	443	20	for	for	ADP
ftr-425	443	21	capitalization	capitalization	NOUN
ftr-425	443	22	and	and	CCONJ
ftr-425	443	23	disposition	disposition	NOUN
ftr-425	443	24	purposes	purpose	NOUN
ftr-425	443	25	is	be	AUX
ftr-425	443	26	inconsistent	inconsistent	ADJ
ftr-425	443	27	with	with	ADP
ftr-425	443	28	the	the	DET
ftr-425	443	29	origin	origin	NOUN
ftr-425	443	30	-	-	PUNCT
ftr-425	443	31	of	of	ADP
ftr-425	443	32	-	-	PUNCT
ftr-425	443	33	the	the	DET
ftr-425	443	34	-	-	PUNCT
ftr-425	443	35	claim	claim	NOUN
ftr-425	443	36	doctrine	doctrine	NOUN
ftr-425	443	37	.	.	PUNCT
ftr-425	444	1	98	98	NUM
ftr-425	444	2	.	.	X
ftr-425	444	3	72	72	NUM
ftr-425	444	4	f.3d	f.3d	NUM
ftr-425	444	5	938	938	NUM
ftr-425	444	6	(	(	PUNCT
ftr-425	444	7	1st	1st	ADJ
ftr-425	444	8	cir	cir	NOUN
ftr-425	444	9	.	.	PROPN
ftr-425	444	10	1995	1995	NUM
ftr-425	444	11	)	)	PUNCT
ftr-425	444	12	.	.	PUNCT
ftr-425	445	1	2004	2004	NUM
ftr-425	445	2	]	]	PUNCT
ftr-425	445	3	florida	florida	PROPN
ftr-425	445	4	tax	tax	PROPN
ftr-425	445	5	review	review	PROPN
ftr-425	445	6	employment	employment	NOUN
ftr-425	445	7	litigation	litigation	NOUN
ftr-425	445	8	were	be	AUX
ftr-425	445	9	a	a	DET
ftr-425	445	10	cost	cost	NOUN
ftr-425	445	11	of	of	ADP
ftr-425	445	12	disposing	dispose	VERB
ftr-425	445	13	of	of	ADP
ftr-425	445	14	the	the	DET
ftr-425	445	15	taxpayer	taxpayer	NOUN
ftr-425	445	16	's	's	PART
ftr-425	445	17	"	"	PUNCT
ftr-425	445	18	valuable	valuable	ADJ
ftr-425	445	19	intangible	intangible	ADJ
ftr-425	445	20	assets	asset	NOUN
ftr-425	445	21	"	"	PUNCT
ftr-425	445	22	(	(	PUNCT
ftr-425	445	23	the	the	DET
ftr-425	445	24	taxpayer	taxpayer	NOUN
ftr-425	445	25	's	's	PART
ftr-425	445	26	contract	contract	NOUN
ftr-425	445	27	rights	right	NOUN
ftr-425	445	28	and	and	CCONJ
ftr-425	445	29	the	the	DET
ftr-425	445	30	resulting	result	VERB
ftr-425	445	31	legal	legal	ADJ
ftr-425	445	32	claim	claim	NOUN
ftr-425	445	33	)	)	PUNCT
ftr-425	445	34	and	and	CCONJ
ftr-425	445	35	,	,	PUNCT
ftr-425	445	36	as	as	ADP
ftr-425	445	37	a	a	DET
ftr-425	445	38	result	result	NOUN
ftr-425	445	39	,	,	PUNCT
ftr-425	445	40	that	that	SCONJ
ftr-425	445	41	the	the	DET
ftr-425	445	42	fees	fee	NOUN
ftr-425	445	43	should	should	AUX
ftr-425	445	44	offset	offset	VERB
ftr-425	445	45	the	the	DET
ftr-425	445	46	amount	amount	NOUN
ftr-425	445	47	realized	realize	VERB
ftr-425	445	48	upon	upon	SCONJ
ftr-425	445	49	the	the	DET
ftr-425	445	50	disposition	disposition	NOUN
ftr-425	445	51	of	of	ADP
ftr-425	445	52	such	such	ADJ
ftr-425	445	53	property.9	property.9	PROPN
ftr-425	445	54	thus	thus	ADV
ftr-425	445	55	,	,	PUNCT
ftr-425	445	56	the	the	DET
ftr-425	445	57	taxpayer	taxpayer	NOUN
ftr-425	445	58	's	's	PART
ftr-425	445	59	argument	argument	NOUN
ftr-425	445	60	was	be	AUX
ftr-425	445	61	similar	similar	ADJ
ftr-425	445	62	,	,	PUNCT
ftr-425	445	63	if	if	SCONJ
ftr-425	445	64	not	not	PART
ftr-425	445	65	identical	identical	ADJ
ftr-425	445	66	,	,	PUNCT
ftr-425	445	67	to	to	ADP
ftr-425	445	68	davenport	davenport	PROPN
ftr-425	445	69	's	's	PART
ftr-425	445	70	transaction	transaction	NOUN
ftr-425	445	71	cost	cost	NOUN
ftr-425	445	72	argument	argument	NOUN
ftr-425	445	73	.	.	PUNCT
ftr-425	446	1	the	the	DET
ftr-425	446	2	first	first	ADJ
ftr-425	446	3	circuit	circuit	NOUN
ftr-425	446	4	rejected	reject	VERB
ftr-425	446	5	it	it	PRON
ftr-425	446	6	as	as	SCONJ
ftr-425	446	7	follows	follow	VERB
ftr-425	446	8	:	:	PUNCT
ftr-425	446	9	[	[	X
ftr-425	446	10	w]hether	w]hether	ADP
ftr-425	446	11	taxpayer	taxpayer	NOUN
ftr-425	446	12	's	's	PART
ftr-425	446	13	employment	employment	NOUN
ftr-425	446	14	contracts	contract	NOUN
ftr-425	446	15	are	be	AUX
ftr-425	446	16	"	"	PUNCT
ftr-425	446	17	property	property	NOUN
ftr-425	446	18	"	"	PUNCT
ftr-425	446	19	or	or	CCONJ
ftr-425	446	20	"	"	PUNCT
ftr-425	446	21	intangible	intangible	ADJ
ftr-425	446	22	assets	asset	NOUN
ftr-425	446	23	"	"	PUNCT
ftr-425	446	24	in	in	ADP
ftr-425	446	25	the	the	DET
ftr-425	446	26	abstract	abstract	NOUN
ftr-425	446	27	is	be	AUX
ftr-425	446	28	irrelevant	irrelevant	ADJ
ftr-425	446	29	to	to	ADP
ftr-425	446	30	the	the	DET
ftr-425	446	31	proper	proper	ADJ
ftr-425	446	32	analysis	analysis	NOUN
ftr-425	446	33	of	of	ADP
ftr-425	446	34	the	the	DET
ftr-425	446	35	characterization	characterization	NOUN
ftr-425	446	36	of	of	ADP
ftr-425	446	37	the	the	DET
ftr-425	446	38	settlement	settlement	NOUN
ftr-425	446	39	proceeds	proceed	NOUN
ftr-425	446	40	and	and	CCONJ
ftr-425	446	41	,	,	PUNCT
ftr-425	446	42	thus	thus	ADV
ftr-425	446	43	,	,	PUNCT
ftr-425	446	44	the	the	DET
ftr-425	446	45	property	property	NOUN
ftr-425	446	46	tax	tax	NOUN
ftr-425	446	47	treatment	treatment	NOUN
ftr-425	446	48	of	of	ADP
ftr-425	446	49	the	the	DET
ftr-425	446	50	legal	legal	ADJ
ftr-425	446	51	fee	fee	NOUN
ftr-425	446	52	....	....	PUNCT
ftr-425	447	1	[	[	X
ftr-425	447	2	h]ere	h]ere	NOUN
ftr-425	447	3	,	,	PUNCT
ftr-425	447	4	assuming	assume	VERB
ftr-425	447	5	the	the	DET
ftr-425	447	6	settlement	settlement	NOUN
ftr-425	447	7	was	be	AUX
ftr-425	447	8	a	a	DET
ftr-425	447	9	"	"	PUNCT
ftr-425	447	10	cancellation	cancellation	NOUN
ftr-425	447	11	"	"	PUNCT
ftr-425	447	12	of	of	ADP
ftr-425	447	13	taxpayer	taxpayer	NOUN
ftr-425	447	14	's	's	PART
ftr-425	447	15	contractual	contractual	ADJ
ftr-425	447	16	rights	right	NOUN
ftr-425	447	17	,	,	PUNCT
ftr-425	447	18	what	what	PRON
ftr-425	447	19	taxpayer	taxpayer	NOUN
ftr-425	447	20	fought	fight	VERB
ftr-425	447	21	for	for	ADP
ftr-425	447	22	,	,	PUNCT
ftr-425	447	23	and	and	CCONJ
ftr-425	447	24	received	receive	VERB
ftr-425	447	25	,	,	PUNCT
ftr-425	447	26	is	be	AUX
ftr-425	447	27	merely	merely	ADV
ftr-425	447	28	a	a	DET
ftr-425	447	29	substitute	substitute	ADJ
ftr-425	447	30	payment	payment	NOUN
ftr-425	447	31	for	for	ADP
ftr-425	447	32	the	the	DET
ftr-425	447	33	compensation	compensation	NOUN
ftr-425	447	34	and	and	CCONJ
ftr-425	447	35	retirement	retirement	NOUN
ftr-425	447	36	benefits	benefit	NOUN
ftr-425	447	37	due	due	ADJ
ftr-425	447	38	him	he	PRON
ftr-425	447	39	under	under	ADP
ftr-425	447	40	his	his	PRON
ftr-425	447	41	express	express	ADJ
ftr-425	447	42	and	and	CCONJ
ftr-425	447	43	implied	imply	VERB
ftr-425	447	44	employment	employment	NOUN
ftr-425	447	45	contracts	contract	NOUN
ftr-425	447	46	.	.	PUNCT
ftr-425	448	1	because	because	SCONJ
ftr-425	448	2	his	his	PRON
ftr-425	448	3	salary	salary	NOUN
ftr-425	448	4	and	and	CCONJ
ftr-425	448	5	benefits	benefit	NOUN
ftr-425	448	6	would	would	AUX
ftr-425	448	7	have	have	AUX
ftr-425	448	8	been	be	AUX
ftr-425	448	9	taxed	tax	VERB
ftr-425	448	10	as	as	ADP
ftr-425	448	11	ordinary	ordinary	ADJ
ftr-425	448	12	income	income	NOUN
ftr-425	448	13	without	without	ADP
ftr-425	448	14	any	any	DET
ftr-425	448	15	offsetting	offsetting	ADJ
ftr-425	448	16	basis	basis	NOUN
ftr-425	448	17	if	if	SCONJ
ftr-425	448	18	received	receive	VERB
ftr-425	448	19	in	in	ADP
ftr-425	448	20	the	the	DET
ftr-425	448	21	ordinary	ordinary	ADJ
ftr-425	448	22	course	course	NOUN
ftr-425	448	23	under	under	ADP
ftr-425	448	24	taxpayer	taxpayer	NOUN
ftr-425	448	25	's	's	PART
ftr-425	448	26	employment	employment	NOUN
ftr-425	448	27	contract	contract	NOUN
ftr-425	448	28	,	,	PUNCT
ftr-425	448	29	the	the	DET
ftr-425	448	30	"	"	PUNCT
ftr-425	448	31	substitute	substitute	ADJ
ftr-425	448	32	"	"	PUNCT
ftr-425	448	33	payments	payment	NOUN
ftr-425	448	34	can	can	AUX
ftr-425	448	35	be	be	AUX
ftr-425	448	36	treated	treat	VERB
ftr-425	448	37	no	no	PRON
ftr-425	448	38	differently	differently	ADV
ftr-425	448	39	.	.	PUNCT
ftr-425	449	1	'00	'00	NUM
ftr-425	449	2	the	the	DET
ftr-425	449	3	first	first	ADJ
ftr-425	449	4	circuit	circuit	NOUN
ftr-425	449	5	,	,	PUNCT
ftr-425	449	6	through	through	ADP
ftr-425	449	7	the	the	DET
ftr-425	449	8	following	follow	VERB
ftr-425	449	9	footnote	footnote	NOUN
ftr-425	449	10	,	,	PUNCT
ftr-425	449	11	elaborated	elaborate	VERB
ftr-425	449	12	on	on	ADP
ftr-425	449	13	why	why	SCONJ
ftr-425	449	14	the	the	DET
ftr-425	449	15	taxpayer	taxpayer	NOUN
ftr-425	449	16	's	's	PART
ftr-425	449	17	legal	legal	ADJ
ftr-425	449	18	fees	fee	NOUN
ftr-425	449	19	did	do	AUX
ftr-425	449	20	not	not	PART
ftr-425	449	21	give	give	VERB
ftr-425	449	22	rise	rise	NOUN
ftr-425	449	23	to	to	ADP
ftr-425	449	24	a	a	DET
ftr-425	449	25	basis	basis	NOUN
ftr-425	449	26	that	that	PRON
ftr-425	449	27	could	could	AUX
ftr-425	449	28	offset	offset	VERB
ftr-425	449	29	the	the	DET
ftr-425	449	30	proceeds	proceed	NOUN
ftr-425	449	31	of	of	ADP
ftr-425	449	32	the	the	DET
ftr-425	449	33	litigation	litigation	NOUN
ftr-425	449	34	:	:	PUNCT
ftr-425	449	35	one	one	PRON
ftr-425	449	36	might	might	AUX
ftr-425	449	37	intuitively	intuitively	ADV
ftr-425	449	38	argue	argue	VERB
ftr-425	449	39	that	that	SCONJ
ftr-425	449	40	some	some	DET
ftr-425	449	41	sort	sort	NOUN
ftr-425	449	42	of	of	ADP
ftr-425	449	43	"	"	PUNCT
ftr-425	449	44	basis	basis	NOUN
ftr-425	449	45	"	"	PUNCT
ftr-425	449	46	should	should	AUX
ftr-425	449	47	be	be	AUX
ftr-425	449	48	recognized	recognize	VERB
ftr-425	449	49	when	when	SCONJ
ftr-425	449	50	one	one	PRON
ftr-425	449	51	has	have	VERB
ftr-425	449	52	to	to	PART
ftr-425	449	53	litigate	litigate	VERB
ftr-425	449	54	to	to	PART
ftr-425	449	55	receive	receive	VERB
ftr-425	449	56	one	one	NUM
ftr-425	449	57	's	's	PART
ftr-425	449	58	due	due	ADJ
ftr-425	449	59	compensation	compensation	NOUN
ftr-425	449	60	.	.	PUNCT
ftr-425	450	1	the	the	DET
ftr-425	450	2	fact	fact	NOUN
ftr-425	450	3	remains	remain	VERB
ftr-425	450	4	,	,	PUNCT
ftr-425	450	5	however	however	ADV
ftr-425	450	6	,	,	PUNCT
ftr-425	450	7	that	that	SCONJ
ftr-425	450	8	the	the	DET
ftr-425	450	9	code	code	NOUN
ftr-425	450	10	simply	simply	ADV
ftr-425	450	11	does	do	AUX
ftr-425	450	12	not	not	PART
ftr-425	450	13	provide	provide	VERB
ftr-425	450	14	for	for	ADP
ftr-425	450	15	the	the	DET
ftr-425	450	16	offsetting	offsetting	NOUN
ftr-425	450	17	of	of	ADP
ftr-425	450	18	basis	basis	NOUN
ftr-425	450	19	in	in	ADP
ftr-425	450	20	such	such	ADJ
ftr-425	450	21	circumstances	circumstance	NOUN
ftr-425	450	22	except	except	SCONJ
ftr-425	450	23	in	in	ADP
ftr-425	450	24	limited	limited	ADJ
ftr-425	450	25	cases	case	NOUN
ftr-425	450	26	involving	involve	VERB
ftr-425	450	27	capital	capital	NOUN
ftr-425	450	28	assets	asset	NOUN
ftr-425	450	29	.	.	PUNCT
ftr-425	451	1	instead	instead	ADV
ftr-425	451	2	,	,	PUNCT
ftr-425	451	3	the	the	DET
ftr-425	451	4	code	code	NOUN
ftr-425	451	5	permits	permit	VERB
ftr-425	451	6	litigation	litigation	NOUN
ftr-425	451	7	expenses	expense	NOUN
ftr-425	451	8	to	to	PART
ftr-425	451	9	be	be	AUX
ftr-425	451	10	taken	take	VERB
ftr-425	451	11	into	into	ADP
ftr-425	451	12	account	account	NOUN
ftr-425	451	13	by	by	ADP
ftr-425	451	14	way	way	NOUN
ftr-425	451	15	of	of	ADP
ftr-425	451	16	deduction	deduction	NOUN
ftr-425	451	17	.	.	PUNCT
ftr-425	451	18	'	'	PUNCT
ftr-425	452	1	99	99	NUM
ftr-425	452	2	.	.	PUNCT
ftr-425	453	1	i	i	PRON
ftr-425	453	2	d.	d.	PROPN
ftr-425	453	3	at	at	ADP
ftr-425	453	4	941	941	NUM
ftr-425	453	5	-	-	SYM
ftr-425	453	6	42	42	NUM
ftr-425	453	7	.	.	PUNCT
ftr-425	453	8	100	100	NUM
ftr-425	453	9	.	.	PUNCT
ftr-425	454	1	i	i	PRON
ftr-425	454	2	d.	d.	PROPN
ftr-425	454	3	at	at	ADP
ftr-425	454	4	942	942	NUM
ftr-425	454	5	-	-	SYM
ftr-425	454	6	43	43	NUM
ftr-425	454	7	(	(	PUNCT
ftr-425	454	8	citations	citation	NOUN
ftr-425	454	9	omitted	omit	VERB
ftr-425	454	10	)	)	PUNCT
ftr-425	454	11	.	.	PUNCT
ftr-425	455	1	in	in	ADP
ftr-425	455	2	this	this	DET
ftr-425	455	3	portion	portion	NOUN
ftr-425	455	4	of	of	ADP
ftr-425	455	5	the	the	DET
ftr-425	455	6	opinion	opinion	NOUN
ftr-425	455	7	,	,	PUNCT
ftr-425	455	8	the	the	DET
ftr-425	455	9	first	first	ADJ
ftr-425	455	10	circuit	circuit	NOUN
ftr-425	455	11	analogized	analogize	VERB
ftr-425	455	12	the	the	DET
ftr-425	455	13	case	case	NOUN
ftr-425	455	14	to	to	ADP
ftr-425	455	15	the	the	DET
ftr-425	455	16	facts	fact	NOUN
ftr-425	455	17	before	before	ADP
ftr-425	455	18	the	the	DET
ftr-425	455	19	supreme	supreme	PROPN
ftr-425	455	20	court	court	PROPN
ftr-425	455	21	in	in	ADP
ftr-425	455	22	hort	hort	PROPN
ftr-425	455	23	v.	v.	ADP
ftr-425	455	24	comm	comm	NOUN
ftr-425	455	25	'	'	PUNCT
ftr-425	455	26	r	r	NOUN
ftr-425	455	27	,	,	PUNCT
ftr-425	455	28	313	313	NUM
ftr-425	455	29	u.s	u.s	PROPN
ftr-425	455	30	.	.	PROPN
ftr-425	455	31	28	28	NUM
ftr-425	455	32	(	(	PUNCT
ftr-425	455	33	1941	1941	NUM
ftr-425	455	34	)	)	PUNCT
ftr-425	455	35	,	,	PUNCT
ftr-425	455	36	finding	find	VERB
ftr-425	455	37	the	the	DET
ftr-425	455	38	hort	hort	NOUN
ftr-425	455	39	decision	decision	NOUN
ftr-425	455	40	to	to	PART
ftr-425	455	41	be	be	AUX
ftr-425	455	42	"	"	PUNCT
ftr-425	455	43	particularly	particularly	ADV
ftr-425	455	44	instructive	instructive	ADJ
ftr-425	455	45	.	.	PUNCT
ftr-425	455	46	"	"	PUNCT
ftr-425	456	1	i	i	PRON
ftr-425	456	2	d.	d.	PROPN
ftr-425	456	3	at	at	ADP
ftr-425	456	4	942	942	NUM
ftr-425	456	5	.	.	PUNCT
ftr-425	457	1	101	101	NUM
ftr-425	457	2	.	.	PUNCT
ftr-425	458	1	i	i	PRON
ftr-425	458	2	d.	d.	PROPN
ftr-425	458	3	at	at	ADP
ftr-425	458	4	943	943	NUM
ftr-425	458	5	n.9	n.9	NOUN
ftr-425	458	6	.	.	PUNCT
ftr-425	459	1	of	of	ADP
ftr-425	459	2	course	course	NOUN
ftr-425	459	3	,	,	PUNCT
ftr-425	459	4	there	there	PRON
ftr-425	459	5	exists	exist	VERB
ftr-425	459	6	a	a	DET
ftr-425	459	7	technical	technical	ADJ
ftr-425	459	8	flaw	flaw	NOUN
ftr-425	459	9	in	in	ADP
ftr-425	459	10	the	the	DET
ftr-425	459	11	first	first	ADJ
ftr-425	459	12	circuit	circuit	NOUN
ftr-425	459	13	's	's	PART
ftr-425	459	14	explanation	explanation	NOUN
ftr-425	459	15	.	.	PUNCT
ftr-425	460	1	a	a	DET
ftr-425	460	2	basis	basis	NOUN
ftr-425	460	3	offset	offset	NOUN
ftr-425	460	4	is	be	AUX
ftr-425	460	5	appropriate	appropriate	ADJ
ftr-425	460	6	when	when	SCONJ
ftr-425	460	7	there	there	PRON
ftr-425	460	8	is	be	VERB
ftr-425	460	9	a	a	DET
ftr-425	460	10	disposition	disposition	NOUN
ftr-425	460	11	of	of	ADP
ftr-425	460	12	property	property	NOUN
ftr-425	460	13	for	for	ADP
ftr-425	460	14	tax	tax	NOUN
ftr-425	460	15	purposes	purpose	NOUN
ftr-425	460	16	,	,	PUNCT
ftr-425	460	17	whether	whether	SCONJ
ftr-425	460	18	that	that	SCONJ
ftr-425	460	19	the	the	DET
ftr-425	460	20	character	character	NOUN
ftr-425	460	21	of	of	ADP
ftr-425	460	22	the	the	DET
ftr-425	460	23	property	property	NOUN
ftr-425	460	24	is	be	AUX
ftr-425	460	25	capital	capital	NOUN
ftr-425	460	26	or	or	CCONJ
ftr-425	460	27	ordinary	ordinary	ADJ
ftr-425	460	28	.	.	PUNCT
ftr-425	461	1	however	however	ADV
ftr-425	461	2	,	,	PUNCT
ftr-425	461	3	a	a	DET
ftr-425	461	4	basis	basis	NOUN
ftr-425	461	5	offset	offset	NOUN
ftr-425	461	6	is	be	AUX
ftr-425	461	7	not	not	PART
ftr-425	461	8	appropriate	appropriate	ADJ
ftr-425	461	9	when	when	SCONJ
ftr-425	461	10	the	the	DET
ftr-425	461	11	asset	asset	NOUN
ftr-425	461	12	being	be	AUX
ftr-425	461	13	disposed	dispose	VERB
ftr-425	461	14	of	of	ADP
ftr-425	461	15	constitutes	constitute	VERB
ftr-425	461	16	nothing	nothing	PRON
ftr-425	461	17	more	more	ADJ
ftr-425	461	18	than	than	ADP
ftr-425	461	19	a	a	DET
ftr-425	461	20	legal	legal	ADJ
ftr-425	461	21	right	right	NOUN
ftr-425	461	22	to	to	ADP
ftr-425	461	23	a	a	DET
ftr-425	461	24	payment	payment	NOUN
ftr-425	461	25	of	of	ADP
ftr-425	461	26	gross	gross	ADJ
ftr-425	461	27	income	income	NOUN
ftr-425	461	28	.	.	PUNCT
ftr-425	462	1	[	[	X
ftr-425	462	2	vol	vol	NOUN
ftr-425	462	3	.	.	PUNCT
ftr-425	462	4	6:9	6:9	NUM
ftr-425	462	5	litigation	litigation	NOUN
ftr-425	462	6	expenses	expense	NOUN
ftr-425	462	7	and	and	CCONJ
ftr-425	462	8	the	the	DET
ftr-425	462	9	amt	amt	PROPN
ftr-425	462	10	in	in	ADP
ftr-425	462	11	this	this	DET
ftr-425	462	12	manner	manner	NOUN
ftr-425	462	13	,	,	PUNCT
ftr-425	462	14	the	the	DET
ftr-425	462	15	first	first	ADJ
ftr-425	462	16	circuit	circuit	NOUN
ftr-425	462	17	applied	apply	VERB
ftr-425	462	18	the	the	DET
ftr-425	462	19	origin	origin	NOUN
ftr-425	462	20	-	-	PUNCT
ftr-425	462	21	of	of	ADP
ftr-425	462	22	-	-	PUNCT
ftr-425	462	23	the	the	DET
ftr-425	462	24	claim	claim	NOUN
ftr-425	462	25	doctrine	doctrine	NOUN
ftr-425	462	26	to	to	PART
ftr-425	462	27	conclude	conclude	VERB
ftr-425	462	28	that	that	SCONJ
ftr-425	462	29	the	the	DET
ftr-425	462	30	taxpayer	taxpayer	NOUN
ftr-425	462	31	's	's	PART
ftr-425	462	32	legal	legal	ADJ
ftr-425	462	33	fees	fee	NOUN
ftr-425	462	34	were	be	AUX
ftr-425	462	35	to	to	PART
ftr-425	462	36	be	be	AUX
ftr-425	462	37	recovered	recover	VERB
ftr-425	462	38	only	only	ADV
ftr-425	462	39	by	by	ADP
ftr-425	462	40	way	way	NOUN
ftr-425	462	41	of	of	ADP
ftr-425	462	42	a	a	DET
ftr-425	462	43	deduction	deduction	NOUN
ftr-425	462	44	.	.	PUNCT
ftr-425	463	1	for	for	ADP
ftr-425	463	2	much	much	ADJ
ftr-425	463	3	of	of	ADP
ftr-425	463	4	the	the	DET
ftr-425	463	5	same	same	ADJ
ftr-425	463	6	reason	reason	NOUN
ftr-425	463	7	the	the	DET
ftr-425	463	8	first	first	ADJ
ftr-425	463	9	circuit	circuit	NOUN
ftr-425	463	10	rejected	reject	VERB
ftr-425	463	11	the	the	DET
ftr-425	463	12	transaction	transaction	NOUN
ftr-425	463	13	cost	cost	NOUN
ftr-425	463	14	argument	argument	NOUN
ftr-425	463	15	in	in	ADP
ftr-425	463	16	alexander	alexander	NOUN
ftr-425	463	17	,	,	PUNCT
ftr-425	463	18	we	we	PRON
ftr-425	463	19	believe	believe	VERB
ftr-425	463	20	the	the	DET
ftr-425	463	21	united	united	PROPN
ftr-425	463	22	states	states	PROPN
ftr-425	463	23	supreme	supreme	PROPN
ftr-425	463	24	court	court	PROPN
ftr-425	463	25	should	should	AUX
ftr-425	463	26	do	do	VERB
ftr-425	463	27	the	the	DET
ftr-425	463	28	same	same	ADJ
ftr-425	463	29	in	in	ADP
ftr-425	463	30	the	the	DET
ftr-425	463	31	banks	bank	NOUN
ftr-425	463	32	and	and	CCONJ
ftr-425	463	33	banaitis	banaitis	NOUN
ftr-425	463	34	cases	case	NOUN
ftr-425	463	35	pending	pende	VERB
ftr-425	463	36	before	before	ADP
ftr-425	463	37	it	it	PRON
ftr-425	463	38	.	.	PUNCT
ftr-425	464	1	although	although	SCONJ
ftr-425	464	2	davenport	davenport	PROPN
ftr-425	464	3	's	's	PART
ftr-425	464	4	transaction	transaction	NOUN
ftr-425	464	5	cost	cost	NOUN
ftr-425	464	6	argument	argument	NOUN
ftr-425	464	7	is	be	AUX
ftr-425	464	8	sound	sound	ADJ
ftr-425	464	9	from	from	ADP
ftr-425	464	10	a	a	DET
ftr-425	464	11	policy	policy	NOUN
ftr-425	464	12	standpoint	standpoint	NOUN
ftr-425	464	13	and	and	CCONJ
ftr-425	464	14	,	,	PUNCT
ftr-425	464	15	as	as	SCONJ
ftr-425	464	16	applied	apply	VERB
ftr-425	464	17	in	in	ADP
ftr-425	464	18	this	this	DET
ftr-425	464	19	context	context	NOUN
ftr-425	464	20	,	,	PUNCT
ftr-425	464	21	would	would	AUX
ftr-425	464	22	produce	produce	VERB
ftr-425	464	23	the	the	DET
ftr-425	464	24	equitable	equitable	ADJ
ftr-425	464	25	result	result	NOUN
ftr-425	464	26	,	,	PUNCT
ftr-425	464	27	there	there	PRON
ftr-425	464	28	simply	simply	ADV
ftr-425	464	29	exists	exist	VERB
ftr-425	464	30	too	too	ADV
ftr-425	464	31	much	much	ADV
ftr-425	464	32	established	establish	VERB
ftr-425	464	33	doctrine	doctrine	NOUN
ftr-425	464	34	standing	stand	VERB
ftr-425	464	35	in	in	ADP
ftr-425	464	36	its	its	PRON
ftr-425	464	37	way	way	NOUN
ftr-425	464	38	.	.	PUNCT
ftr-425	465	1	of	of	ADP
ftr-425	465	2	course	course	NOUN
ftr-425	465	3	,	,	PUNCT
ftr-425	465	4	doctrine	doctrine	NOUN
ftr-425	465	5	should	should	AUX
ftr-425	465	6	not	not	PART
ftr-425	465	7	be	be	AUX
ftr-425	465	8	exalted	exalt	VERB
ftr-425	465	9	for	for	ADP
ftr-425	465	10	its	its	PRON
ftr-425	465	11	own	own	ADJ
ftr-425	465	12	sake	sake	NOUN
ftr-425	465	13	.	.	PUNCT
ftr-425	466	1	if	if	SCONJ
ftr-425	466	2	the	the	DET
ftr-425	466	3	court	court	NOUN
ftr-425	466	4	wanted	want	VERB
ftr-425	466	5	to	to	PART
ftr-425	466	6	jettison	jettison	VERB
ftr-425	466	7	the	the	DET
ftr-425	466	8	origin	origin	NOUN
ftr-425	466	9	-	-	PUNCT
ftr-425	466	10	of	of	ADP
ftr-425	466	11	-	-	PUNCT
ftr-425	466	12	theclaim	theclaim	NOUN
ftr-425	466	13	doctrine	doctrine	NOUN
ftr-425	466	14	in	in	ADP
ftr-425	466	15	favor	favor	NOUN
ftr-425	466	16	of	of	ADP
ftr-425	466	17	a	a	DET
ftr-425	466	18	more	more	ADV
ftr-425	466	19	thoughtful	thoughtful	ADJ
ftr-425	466	20	approach	approach	NOUN
ftr-425	466	21	to	to	ADP
ftr-425	466	22	the	the	DET
ftr-425	466	23	taxation	taxation	NOUN
ftr-425	466	24	of	of	ADP
ftr-425	466	25	legal	legal	ADJ
ftr-425	466	26	fees	fee	NOUN
ftr-425	466	27	,	,	PUNCT
ftr-425	466	28	then	then	ADV
ftr-425	466	29	so	so	ADV
ftr-425	466	30	be	be	AUX
ftr-425	466	31	it.l0	it.l0	ADJ
ftr-425	466	32	2	2	NUM
ftr-425	466	33	but	but	CCONJ
ftr-425	466	34	accepting	accept	VERB
ftr-425	466	35	the	the	DET
ftr-425	466	36	transaction	transaction	NOUN
ftr-425	466	37	cost	cost	NOUN
ftr-425	466	38	argument	argument	NOUN
ftr-425	466	39	would	would	AUX
ftr-425	466	40	not	not	PART
ftr-425	466	41	only	only	ADV
ftr-425	466	42	entail	entail	VERB
ftr-425	466	43	overturning	overturn	VERB
ftr-425	466	44	court	court	NOUN
ftr-425	466	45	-	-	PUNCT
ftr-425	466	46	made	make	VERB
ftr-425	466	47	doctrine	doctrine	NOUN
ftr-425	466	48	,	,	PUNCT
ftr-425	466	49	it	it	PRON
ftr-425	466	50	would	would	AUX
ftr-425	466	51	also	also	ADV
ftr-425	466	52	require	require	VERB
ftr-425	466	53	either	either	CCONJ
ftr-425	466	54	ignoring	ignore	VERB
ftr-425	466	55	or	or	CCONJ
ftr-425	466	56	marginalizing	marginalize	VERB
ftr-425	466	57	treasury	treasury	NOUN
ftr-425	466	58	regulation	regulation	NOUN
ftr-425	466	59	section	section	NOUN
ftr-425	466	60	1.212	1.212	NUM
ftr-425	466	61	-	-	SYM
ftr-425	466	62	1	1	NUM
ftr-425	466	63	(	(	PUNCT
ftr-425	466	64	k	k	NOUN
ftr-425	466	65	)	)	PUNCT
ftr-425	466	66	.	.	PUNCT
ftr-425	467	1	furthermore	furthermore	ADV
ftr-425	467	2	,	,	PUNCT
ftr-425	467	3	accepting	accept	VERB
ftr-425	467	4	the	the	DET
ftr-425	467	5	transaction	transaction	NOUN
ftr-425	467	6	cost	cost	NOUN
ftr-425	467	7	argument	argument	NOUN
ftr-425	467	8	would	would	AUX
ftr-425	467	9	override	override	VERB
ftr-425	467	10	settled	settle	VERB
ftr-425	467	11	expectations	expectation	NOUN
ftr-425	467	12	of	of	ADP
ftr-425	467	13	those	those	DET
ftr-425	467	14	taxpayers	taxpayer	NOUN
ftr-425	467	15	who	who	PRON
ftr-425	467	16	pay	pay	VERB
ftr-425	467	17	their	their	PRON
ftr-425	467	18	business	business	NOUN
ftr-425	467	19	-	-	PUNCT
ftr-425	467	20	related	relate	VERB
ftr-425	467	21	litigation	litigation	NOUN
ftr-425	467	22	costs	cost	NOUN
ftr-425	467	23	by	by	ADP
ftr-425	467	24	the	the	DET
ftr-425	467	25	hour.103	hour.103	PROPN
ftr-425	467	26	in	in	ADP
ftr-425	467	27	our	our	PRON
ftr-425	467	28	view	view	NOUN
ftr-425	467	29	,	,	PUNCT
ftr-425	467	30	taking	take	VERB
ftr-425	467	31	such	such	ADJ
ftr-425	467	32	drastic	drastic	ADJ
ftr-425	467	33	measures	measure	NOUN
ftr-425	467	34	in	in	ADP
ftr-425	467	35	order	order	NOUN
ftr-425	467	36	to	to	PART
ftr-425	467	37	correct	correct	VERB
ftr-425	467	38	congress	congress	PROPN
ftr-425	467	39	'	'	PART
ftr-425	467	40	failure	failure	NOUN
ftr-425	467	41	to	to	PART
ftr-425	467	42	afford	afford	VERB
ftr-425	467	43	above	above	ADP
ftr-425	467	44	-	-	PUNCT
ftr-425	467	45	the	the	DET
ftr-425	467	46	-	-	PUNCT
ftr-425	467	47	line	line	NOUN
ftr-425	467	48	status	status	NOUN
ftr-425	467	49	to	to	ADP
ftr-425	467	50	all	all	DET
ftr-425	467	51	deductible	deductible	ADJ
ftr-425	467	52	legal	legal	ADJ
ftr-425	467	53	fees	fee	NOUN
ftr-425	467	54	would	would	AUX
ftr-425	467	55	be	be	AUX
ftr-425	467	56	improper	improper	ADJ
ftr-425	467	57	.	.	PUNCT
ftr-425	468	1	102	102	NUM
ftr-425	468	2	.	.	PUNCT
ftr-425	469	1	if	if	SCONJ
ftr-425	469	2	that	that	PRON
ftr-425	469	3	were	be	AUX
ftr-425	469	4	to	to	PART
ftr-425	469	5	occur	occur	VERB
ftr-425	469	6	,	,	PUNCT
ftr-425	469	7	a	a	DET
ftr-425	469	8	loss	loss	NOUN
ftr-425	469	9	for	for	ADP
ftr-425	469	10	the	the	DET
ftr-425	469	11	government	government	NOUN
ftr-425	469	12	on	on	ADP
ftr-425	469	13	the	the	DET
ftr-425	469	14	transaction	transaction	NOUN
ftr-425	469	15	cost	cost	NOUN
ftr-425	469	16	argument	argument	NOUN
ftr-425	469	17	in	in	ADP
ftr-425	469	18	the	the	DET
ftr-425	469	19	contingent	contingent	NOUN
ftr-425	469	20	-	-	PUNCT
ftr-425	469	21	fee	fee	NOUN
ftr-425	469	22	cases	case	NOUN
ftr-425	469	23	would	would	AUX
ftr-425	469	24	lead	lead	VERB
ftr-425	469	25	to	to	ADP
ftr-425	469	26	much	much	ADV
ftr-425	469	27	larger	large	ADJ
ftr-425	469	28	revenue	revenue	NOUN
ftr-425	469	29	gains	gain	NOUN
ftr-425	469	30	in	in	ADP
ftr-425	469	31	the	the	DET
ftr-425	469	32	context	context	NOUN
ftr-425	469	33	of	of	ADP
ftr-425	469	34	everyday	everyday	ADJ
ftr-425	469	35	business	business	NOUN
ftr-425	469	36	litigation	litigation	NOUN
ftr-425	469	37	.	.	PUNCT
ftr-425	470	1	furthermore	furthermore	ADV
ftr-425	470	2	,	,	PUNCT
ftr-425	470	3	such	such	DET
ftr-425	470	4	an	an	DET
ftr-425	470	5	approach	approach	NOUN
ftr-425	470	6	would	would	AUX
ftr-425	470	7	generate	generate	VERB
ftr-425	470	8	additional	additional	ADJ
ftr-425	470	9	complexity	complexity	NOUN
ftr-425	470	10	to	to	ADP
ftr-425	470	11	the	the	DET
ftr-425	470	12	tax	tax	NOUN
ftr-425	470	13	treatment	treatment	NOUN
ftr-425	470	14	of	of	ADP
ftr-425	470	15	legal	legal	ADJ
ftr-425	470	16	fees	fee	NOUN
ftr-425	470	17	.	.	PUNCT
ftr-425	471	1	suppose	suppose	VERB
ftr-425	471	2	a	a	DET
ftr-425	471	3	business	business	NOUN
ftr-425	471	4	brought	bring	VERB
ftr-425	471	5	a	a	DET
ftr-425	471	6	lawsuit	lawsuit	NOUN
ftr-425	471	7	seeking	seek	VERB
ftr-425	471	8	business	business	NOUN
ftr-425	471	9	damages	damage	NOUN
ftr-425	471	10	based	base	VERB
ftr-425	471	11	on	on	ADP
ftr-425	471	12	improper	improper	ADJ
ftr-425	471	13	use	use	NOUN
ftr-425	471	14	of	of	ADP
ftr-425	471	15	its	its	PRON
ftr-425	471	16	intellectual	intellectual	ADJ
ftr-425	471	17	property	property	NOUN
ftr-425	471	18	,	,	PUNCT
ftr-425	471	19	and	and	CCONJ
ftr-425	471	20	that	that	SCONJ
ftr-425	471	21	the	the	DET
ftr-425	471	22	defendant	defendant	NOUN
ftr-425	471	23	in	in	ADP
ftr-425	471	24	the	the	DET
ftr-425	471	25	lawsuit	lawsuit	NOUN
ftr-425	471	26	responded	respond	VERB
ftr-425	471	27	with	with	ADP
ftr-425	471	28	a	a	DET
ftr-425	471	29	counterclaim	counterclaim	NOUN
ftr-425	471	30	seeking	seek	VERB
ftr-425	471	31	economic	economic	ADJ
ftr-425	471	32	damages	damage	NOUN
ftr-425	471	33	.	.	PUNCT
ftr-425	472	1	now	now	ADV
ftr-425	472	2	,	,	PUNCT
ftr-425	472	3	in	in	ADP
ftr-425	472	4	addition	addition	NOUN
ftr-425	472	5	to	to	ADP
ftr-425	472	6	determining	determine	VERB
ftr-425	472	7	what	what	DET
ftr-425	472	8	portion	portion	NOUN
ftr-425	472	9	of	of	ADP
ftr-425	472	10	the	the	DET
ftr-425	472	11	legal	legal	ADJ
ftr-425	472	12	fees	fee	NOUN
ftr-425	472	13	must	must	AUX
ftr-425	472	14	be	be	AUX
ftr-425	472	15	capitalized	capitalize	VERB
ftr-425	472	16	as	as	ADP
ftr-425	472	17	a	a	DET
ftr-425	472	18	cost	cost	NOUN
ftr-425	472	19	of	of	ADP
ftr-425	472	20	establishing	establish	VERB
ftr-425	472	21	title	title	NOUN
ftr-425	472	22	to	to	ADP
ftr-425	472	23	the	the	DET
ftr-425	472	24	intellectual	intellectual	ADJ
ftr-425	472	25	property	property	NOUN
ftr-425	472	26	and	and	CCONJ
ftr-425	472	27	what	what	DET
ftr-425	472	28	portion	portion	NOUN
ftr-425	472	29	of	of	ADP
ftr-425	472	30	the	the	DET
ftr-425	472	31	legal	legal	ADJ
ftr-425	472	32	fees	fee	NOUN
ftr-425	472	33	must	must	AUX
ftr-425	472	34	be	be	AUX
ftr-425	472	35	capitalized	capitalize	VERB
ftr-425	472	36	as	as	ADP
ftr-425	472	37	transaction	transaction	NOUN
ftr-425	472	38	costs	cost	NOUN
ftr-425	472	39	in	in	ADP
ftr-425	472	40	recovering	recover	VERB
ftr-425	472	41	the	the	DET
ftr-425	472	42	income	income	NOUN
ftr-425	472	43	payments	payment	NOUN
ftr-425	472	44	,	,	PUNCT
ftr-425	472	45	the	the	DET
ftr-425	472	46	analysis	analysis	NOUN
ftr-425	472	47	would	would	AUX
ftr-425	472	48	necessitate	necessitate	VERB
ftr-425	472	49	an	an	DET
ftr-425	472	50	additional	additional	ADJ
ftr-425	472	51	allocation	allocation	NOUN
ftr-425	472	52	to	to	ADP
ftr-425	472	53	a	a	DET
ftr-425	472	54	third	third	ADJ
ftr-425	472	55	category	category	NOUN
ftr-425	472	56	:	:	PUNCT
ftr-425	472	57	costs	cost	NOUN
ftr-425	472	58	of	of	ADP
ftr-425	472	59	defending	defend	VERB
ftr-425	472	60	the	the	DET
ftr-425	472	61	counterclaim	counterclaim	NOUN
ftr-425	472	62	(	(	PUNCT
ftr-425	472	63	which	which	PRON
ftr-425	472	64	presumably	presumably	ADV
ftr-425	472	65	would	would	AUX
ftr-425	472	66	be	be	AUX
ftr-425	472	67	immediately	immediately	ADV
ftr-425	472	68	deductible	deductible	ADJ
ftr-425	472	69	under	under	ADP
ftr-425	472	70	§	§	PROPN
ftr-425	472	71	162(a	162(a	NOUN
ftr-425	472	72	)	)	PUNCT
ftr-425	472	73	)	)	PUNCT
ftr-425	472	74	.	.	PUNCT
ftr-425	473	1	103	103	NUM
ftr-425	473	2	.	.	PUNCT
ftr-425	474	1	see	see	VERB
ftr-425	474	2	joseph	joseph	PROPN
ftr-425	474	3	m.	m.	PROPN
ftr-425	474	4	dodge	dodge	PROPN
ftr-425	474	5	,	,	PUNCT
ftr-425	474	6	j.	j.	PROPN
ftr-425	474	7	clifton	clifton	PROPN
ftr-425	474	8	fleming	fleming	PROPN
ftr-425	474	9	,	,	PUNCT
ftr-425	474	10	jr	jr	PROPN
ftr-425	474	11	.	.	PROPN
ftr-425	474	12	,	,	PUNCT
ftr-425	474	13	&	&	CCONJ
ftr-425	474	14	deborah	deborah	PROPN
ftr-425	474	15	a.	a.	NOUN
ftr-425	474	16	geier	geier	PROPN
ftr-425	474	17	,	,	PUNCT
ftr-425	474	18	federal	federal	ADJ
ftr-425	474	19	income	income	NOUN
ftr-425	474	20	tax	tax	NOUN
ftr-425	474	21	:	:	PUNCT
ftr-425	474	22	doctrine	doctrine	NOUN
ftr-425	474	23	,	,	PUNCT
ftr-425	474	24	structure	structure	NOUN
ftr-425	474	25	,	,	PUNCT
ftr-425	474	26	and	and	CCONJ
ftr-425	474	27	policy	policy	NOUN
ftr-425	474	28	576	576	NUM
ftr-425	474	29	(	(	PUNCT
ftr-425	474	30	3d	3d	NUM
ftr-425	474	31	ed	ed	NOUN
ftr-425	474	32	.	.	PUNCT
ftr-425	475	1	2004	2004	NUM
ftr-425	475	2	):	):	PUNCT
ftr-425	475	3	the	the	DET
ftr-425	475	4	irs	irs	PROPN
ftr-425	475	5	has	have	AUX
ftr-425	475	6	never	never	ADV
ftr-425	475	7	taken	take	VERB
ftr-425	475	8	this	this	DET
ftr-425	475	9	position	position	NOUN
ftr-425	475	10	[	[	X
ftr-425	475	11	the	the	DET
ftr-425	475	12	transaction	transaction	NOUN
ftr-425	475	13	cost	cost	NOUN
ftr-425	475	14	approach	approach	NOUN
ftr-425	475	15	]	]	PUNCT
ftr-425	475	16	with	with	ADP
ftr-425	475	17	respect	respect	NOUN
ftr-425	475	18	to	to	ADP
ftr-425	475	19	attorney	attorney	NOUN
ftr-425	475	20	litigation	litigation	NOUN
ftr-425	475	21	fees	fee	NOUN
ftr-425	475	22	,	,	PUNCT
ftr-425	475	23	and	and	CCONJ
ftr-425	475	24	you	you	PRON
ftr-425	475	25	can	can	AUX
ftr-425	475	26	bet	bet	VERB
ftr-425	475	27	that	that	SCONJ
ftr-425	475	28	the	the	DET
ftr-425	475	29	business	business	NOUN
ftr-425	475	30	bar	bar	NOUN
ftr-425	475	31	would	would	AUX
ftr-425	475	32	vociferously	vociferously	ADV
ftr-425	475	33	oppose	oppose	VERB
ftr-425	475	34	this	this	DET
ftr-425	475	35	treatment	treatment	NOUN
ftr-425	475	36	,	,	PUNCT
ftr-425	475	37	since	since	SCONJ
ftr-425	475	38	it	it	PRON
ftr-425	475	39	would	would	AUX
ftr-425	475	40	require	require	VERB
ftr-425	475	41	attorneys	attorney	NOUN
ftr-425	475	42	fees	fee	NOUN
ftr-425	475	43	incurred	incur	VERB
ftr-425	475	44	by	by	ADP
ftr-425	475	45	plaintiffs	plaintiff	NOUN
ftr-425	475	46	in	in	ADP
ftr-425	475	47	connection	connection	NOUN
ftr-425	475	48	with	with	ADP
ftr-425	475	49	multiyear	multiyear	ADJ
ftr-425	475	50	business	business	NOUN
ftr-425	475	51	litigation	litigation	NOUN
ftr-425	475	52	to	to	PART
ftr-425	475	53	be	be	AUX
ftr-425	475	54	capitalized	capitalize	VERB
ftr-425	475	55	and	and	CCONJ
ftr-425	475	56	offset	offset	VERB
ftr-425	475	57	against	against	ADP
ftr-425	475	58	the	the	DET
ftr-425	475	59	eventual	eventual	ADJ
ftr-425	475	60	recovery	recovery	NOUN
ftr-425	475	61	,	,	PUNCT
ftr-425	475	62	or	or	CCONJ
ftr-425	475	63	deducted	deduct	VERB
ftr-425	475	64	as	as	ADP
ftr-425	475	65	a	a	DET
ftr-425	475	66	"	"	PUNCT
ftr-425	475	67	loss	loss	NOUN
ftr-425	475	68	"	"	PUNCT
ftr-425	475	69	at	at	ADP
ftr-425	475	70	the	the	DET
ftr-425	475	71	time	time	NOUN
ftr-425	475	72	the	the	DET
ftr-425	475	73	litigation	litigation	NOUN
ftr-425	475	74	is	be	AUX
ftr-425	475	75	unsuccessful	unsuccessful	ADJ
ftr-425	475	76	,	,	PUNCT
ftr-425	475	77	instead	instead	ADV
ftr-425	475	78	of	of	ADP
ftr-425	475	79	being	be	AUX
ftr-425	475	80	deducted	deduct	VERB
ftr-425	475	81	when	when	SCONJ
ftr-425	475	82	incurred	incur	VERB
ftr-425	475	83	by	by	ADP
ftr-425	475	84	the	the	DET
ftr-425	475	85	taxpayer	taxpayer	NOUN
ftr-425	475	86	.	.	PUNCT
ftr-425	476	1	2004	2004	NUM
ftr-425	476	2	]	]	PUNCT
ftr-425	476	3	florida	florida	PROPN
ftr-425	476	4	tax	tax	PROPN
ftr-425	476	5	review	review	PROPN
ftr-425	476	6	ii	ii	PROPN
ftr-425	476	7	.	.	PUNCT
ftr-425	477	1	impact	impact	NOUN
ftr-425	477	2	of	of	ADP
ftr-425	477	3	the	the	DET
ftr-425	477	4	amt	amt	PROPN
ftr-425	477	5	trap	trap	NOUN
ftr-425	477	6	the	the	DET
ftr-425	477	7	most	most	ADV
ftr-425	477	8	obvious	obvious	ADJ
ftr-425	477	9	victims	victim	NOUN
ftr-425	477	10	of	of	ADP
ftr-425	477	11	the	the	DET
ftr-425	477	12	amt	amt	PROPN
ftr-425	477	13	trap	trap	NOUN
ftr-425	477	14	are	be	AUX
ftr-425	477	15	the	the	DET
ftr-425	477	16	plaintiffs	plaintiff	NOUN
ftr-425	477	17	,	,	PUNCT
ftr-425	477	18	whose	whose	DET
ftr-425	477	19	taxes	taxis	NOUN
ftr-425	477	20	go	go	VERB
ftr-425	477	21	up	up	ADP
ftr-425	477	22	,	,	PUNCT
ftr-425	477	23	often	often	ADV
ftr-425	477	24	very	very	ADV
ftr-425	477	25	substantially	substantially	ADV
ftr-425	477	26	.	.	PUNCT
ftr-425	478	1	importantly	importantly	ADV
ftr-425	478	2	,	,	PUNCT
ftr-425	478	3	the	the	DET
ftr-425	478	4	trap	trap	NOUN
ftr-425	478	5	may	may	AUX
ftr-425	478	6	affect	affect	VERB
ftr-425	478	7	not	not	PART
ftr-425	478	8	only	only	ADV
ftr-425	478	9	"	"	PUNCT
ftr-425	478	10	actual	actual	ADJ
ftr-425	478	11	"	"	PUNCT
ftr-425	478	12	plaintiffs	plaintiff	NOUN
ftr-425	478	13	,	,	PUNCT
ftr-425	478	14	but	but	CCONJ
ftr-425	478	15	also	also	ADV
ftr-425	478	16	prospective	prospective	ADJ
ftr-425	478	17	plaintiffs	plaintiff	NOUN
ftr-425	478	18	who	who	PRON
ftr-425	478	19	,	,	PUNCT
ftr-425	478	20	because	because	SCONJ
ftr-425	478	21	of	of	ADP
ftr-425	478	22	the	the	DET
ftr-425	478	23	trap	trap	NOUN
ftr-425	478	24	and	and	CCONJ
ftr-425	478	25	its	its	PRON
ftr-425	478	26	effect	effect	NOUN
ftr-425	478	27	on	on	ADP
ftr-425	478	28	their	their	PRON
ftr-425	478	29	potential	potential	ADJ
ftr-425	478	30	after	after	ADP
ftr-425	478	31	-	-	PUNCT
ftr-425	478	32	tax	tax	NOUN
ftr-425	478	33	payoffs	payoff	NOUN
ftr-425	478	34	,	,	PUNCT
ftr-425	478	35	decline	decline	VERB
ftr-425	478	36	to	to	PART
ftr-425	478	37	bring	bring	VERB
ftr-425	478	38	suits	suit	NOUN
ftr-425	478	39	that	that	SCONJ
ftr-425	478	40	they	they	PRON
ftr-425	478	41	otherwise	otherwise	ADV
ftr-425	478	42	would	would	AUX
ftr-425	478	43	prosecute	prosecute	VERB
ftr-425	478	44	.	.	PUNCT
ftr-425	479	1	"	"	PUNCT
ftr-425	479	2	04	04	NUM
ftr-425	479	3	negative	negative	ADJ
ftr-425	479	4	fallout	fallout	NOUN
ftr-425	479	5	from	from	ADP
ftr-425	479	6	the	the	DET
ftr-425	479	7	trap	trap	NOUN
ftr-425	479	8	,	,	PUNCT
ftr-425	479	9	however	however	ADV
ftr-425	479	10	,	,	PUNCT
ftr-425	479	11	is	be	AUX
ftr-425	479	12	not	not	PART
ftr-425	479	13	limited	limit	VERB
ftr-425	479	14	to	to	ADP
ftr-425	479	15	plaintiffs	plaintiff	NOUN
ftr-425	479	16	.	.	PUNCT
ftr-425	480	1	this	this	DET
ftr-425	480	2	part	part	NOUN
ftr-425	480	3	describes	describe	VERB
ftr-425	480	4	how	how	SCONJ
ftr-425	480	5	the	the	DET
ftr-425	480	6	trap	trap	NOUN
ftr-425	480	7	may	may	AUX
ftr-425	480	8	also	also	ADV
ftr-425	480	9	significantly	significantly	ADV
ftr-425	480	10	affect	affect	VERB
ftr-425	480	11	plaintiffs	plaintiff	NOUN
ftr-425	480	12	'	'	PART
ftr-425	480	13	lawyers	lawyer	NOUN
ftr-425	480	14	,	,	PUNCT
ftr-425	480	15	defendants	defendant	NOUN
ftr-425	480	16	,	,	PUNCT
ftr-425	480	17	and	and	CCONJ
ftr-425	480	18	courts	court	NOUN
ftr-425	480	19	.	.	PUNCT
ftr-425	481	1	a.	a.	NOUN
ftr-425	481	2	plaintiffs'lawyers	plaintiffs'lawyer	NOUN
ftr-425	481	3	the	the	DET
ftr-425	481	4	amt	amt	PROPN
ftr-425	481	5	trap	trap	NOUN
ftr-425	481	6	may	may	AUX
ftr-425	481	7	drive	drive	VERB
ftr-425	481	8	a	a	DET
ftr-425	481	9	significant	significant	ADJ
ftr-425	481	10	wedge	wedge	NOUN
ftr-425	481	11	between	between	ADP
ftr-425	481	12	the	the	DET
ftr-425	481	13	interests	interest	NOUN
ftr-425	481	14	of	of	ADP
ftr-425	481	15	a	a	DET
ftr-425	481	16	plaintiff	plaintiff	NOUN
ftr-425	481	17	and	and	CCONJ
ftr-425	481	18	her	her	PRON
ftr-425	481	19	lawyer	lawyer	NOUN
ftr-425	481	20	at	at	ADP
ftr-425	481	21	various	various	ADJ
ftr-425	481	22	critical	critical	ADJ
ftr-425	481	23	junctures	juncture	NOUN
ftr-425	481	24	during	during	ADP
ftr-425	481	25	a	a	DET
ftr-425	481	26	lawsuit	lawsuit	NOUN
ftr-425	481	27	.	.	PUNCT
ftr-425	482	1	"5	"5	VERB
ftr-425	483	1	ordinarily	ordinarily	ADV
ftr-425	483	2	,	,	PUNCT
ftr-425	483	3	it	it	PRON
ftr-425	483	4	would	would	AUX
ftr-425	483	5	be	be	AUX
ftr-425	483	6	in	in	ADP
ftr-425	483	7	the	the	DET
ftr-425	483	8	best	good	ADJ
ftr-425	483	9	interests	interest	NOUN
ftr-425	483	10	of	of	ADP
ftr-425	483	11	both	both	CCONJ
ftr-425	483	12	the	the	DET
ftr-425	483	13	plaintiff	plaintiff	NOUN
ftr-425	483	14	and	and	CCONJ
ftr-425	483	15	the	the	DET
ftr-425	483	16	lawyer	lawyer	NOUN
ftr-425	483	17	to	to	PART
ftr-425	483	18	increase	increase	VERB
ftr-425	483	19	the	the	DET
ftr-425	483	20	pre	pre	ADJ
ftr-425	483	21	-	-	ADJ
ftr-425	483	22	tax	tax	ADJ
ftr-425	483	23	recovery	recovery	NOUN
ftr-425	483	24	because	because	SCONJ
ftr-425	483	25	both	both	CCONJ
ftr-425	483	26	the	the	DET
ftr-425	483	27	plaintiff	plaintiff	NOUN
ftr-425	483	28	and	and	CCONJ
ftr-425	483	29	the	the	DET
ftr-425	483	30	attorney	attorney	NOUN
ftr-425	483	31	would	would	AUX
ftr-425	483	32	end	end	VERB
ftr-425	483	33	up	up	ADP
ftr-425	483	34	with	with	ADP
ftr-425	483	35	greater	great	ADJ
ftr-425	483	36	cash	cash	NOUN
ftr-425	483	37	.	.	PUNCT
ftr-425	484	1	because	because	SCONJ
ftr-425	484	2	of	of	ADP
ftr-425	484	3	the	the	DET
ftr-425	484	4	amt	amt	PROPN
ftr-425	484	5	trap	trap	NOUN
ftr-425	484	6	,	,	PUNCT
ftr-425	484	7	however	however	ADV
ftr-425	484	8	,	,	PUNCT
ftr-425	484	9	this	this	PRON
ftr-425	484	10	would	would	AUX
ftr-425	484	11	not	not	PART
ftr-425	484	12	always	always	ADV
ftr-425	484	13	be	be	AUX
ftr-425	484	14	the	the	DET
ftr-425	484	15	case	case	NOUN
ftr-425	484	16	.	.	PUNCT
ftr-425	485	1	perhaps	perhaps	ADV
ftr-425	485	2	the	the	DET
ftr-425	485	3	classic	classic	ADJ
ftr-425	485	4	example	example	NOUN
ftr-425	485	5	involves	involve	VERB
ftr-425	485	6	a	a	DET
ftr-425	485	7	lawsuit	lawsuit	NOUN
ftr-425	485	8	filed	file	VERB
ftr-425	485	9	under	under	ADP
ftr-425	485	10	a	a	DET
ftr-425	485	11	statute	statute	NOUN
ftr-425	485	12	that	that	PRON
ftr-425	485	13	provides	provide	VERB
ftr-425	485	14	for	for	ADP
ftr-425	485	15	fee	fee	NOUN
ftr-425	485	16	-	-	PUNCT
ftr-425	485	17	shifting	shift	VERB
ftr-425	485	18	,	,	PUNCT
ftr-425	485	19	such	such	ADJ
ftr-425	485	20	as	as	ADP
ftr-425	485	21	title	title	NOUN
ftr-425	485	22	vii.l	vii.l	PROPN
ftr-425	485	23	"	"	PUNCT
ftr-425	485	24	6	6	NUM
ftr-425	485	25	such	such	DET
ftr-425	485	26	a	a	DET
ftr-425	485	27	statute	statute	NOUN
ftr-425	485	28	allows	allow	VERB
ftr-425	485	29	a	a	DET
ftr-425	485	30	prevailing	prevail	VERB
ftr-425	485	31	plaintiff	plaintiff	NOUN
ftr-425	485	32	to	to	PART
ftr-425	485	33	petition	petition	VERB
ftr-425	485	34	the	the	DET
ftr-425	485	35	court	court	NOUN
ftr-425	485	36	to	to	PART
ftr-425	485	37	award	award	VERB
ftr-425	485	38	her	her	PRON
ftr-425	485	39	reasonable	reasonable	ADJ
ftr-425	485	40	attorney	attorney	NOUN
ftr-425	485	41	's	's	PART
ftr-425	485	42	fees	fee	NOUN
ftr-425	485	43	.	.	PUNCT
ftr-425	486	1	when	when	SCONJ
ftr-425	486	2	a	a	DET
ftr-425	486	3	claim	claim	NOUN
ftr-425	486	4	is	be	AUX
ftr-425	486	5	filed	file	VERB
ftr-425	486	6	under	under	ADP
ftr-425	486	7	such	such	DET
ftr-425	486	8	a	a	DET
ftr-425	486	9	fee	fee	NOUN
ftr-425	486	10	-	-	PUNCT
ftr-425	486	11	shifting	shift	VERB
ftr-425	486	12	statute	statute	NOUN
ftr-425	486	13	,	,	PUNCT
ftr-425	486	14	the	the	DET
ftr-425	486	15	contingent	contingent	NOUN
ftr-425	486	16	fee	fee	NOUN
ftr-425	486	17	agreement	agreement	NOUN
ftr-425	486	18	usually	usually	ADV
ftr-425	486	19	provides	provide	VERB
ftr-425	486	20	that	that	SCONJ
ftr-425	486	21	the	the	DET
ftr-425	486	22	attorney	attorney	NOUN
ftr-425	486	23	will	will	AUX
ftr-425	486	24	receive	receive	VERB
ftr-425	486	25	the	the	DET
ftr-425	486	26	greater	great	ADJ
ftr-425	486	27	of	of	ADP
ftr-425	486	28	(	(	PUNCT
ftr-425	486	29	a	a	X
ftr-425	486	30	)	)	PUNCT
ftr-425	486	31	some	some	DET
ftr-425	486	32	percentage	percentage	NOUN
ftr-425	486	33	of	of	ADP
ftr-425	486	34	the	the	DET
ftr-425	486	35	overall	overall	ADJ
ftr-425	486	36	recovery	recovery	NOUN
ftr-425	486	37	(	(	PUNCT
ftr-425	486	38	possibly	possibly	ADV
ftr-425	486	39	including	include	VERB
ftr-425	486	40	court	court	NOUN
ftr-425	486	41	-	-	PUNCT
ftr-425	486	42	awarded	award	VERB
ftr-425	486	43	fees	fee	NOUN
ftr-425	486	44	)	)	PUNCT
ftr-425	486	45	or	or	CCONJ
ftr-425	486	46	(	(	PUNCT
ftr-425	486	47	b	b	X
ftr-425	486	48	)	)	PUNCT
ftr-425	486	49	the	the	DET
ftr-425	486	50	amount	amount	NOUN
ftr-425	486	51	of	of	ADP
ftr-425	486	52	court	court	NOUN
ftr-425	486	53	-	-	PUNCT
ftr-425	486	54	awarded	award	VERB
ftr-425	486	55	fees	fee	NOUN
ftr-425	486	56	.	.	PUNCT
ftr-425	487	1	in	in	ADP
ftr-425	487	2	some	some	DET
ftr-425	487	3	cases	case	NOUN
ftr-425	487	4	where	where	SCONJ
ftr-425	487	5	the	the	DET
ftr-425	487	6	attorney	attorney	NOUN
ftr-425	487	7	's	's	PART
ftr-425	487	8	fee	fee	NOUN
ftr-425	487	9	would	would	AUX
ftr-425	487	10	otherwise	otherwise	ADV
ftr-425	487	11	be	be	AUX
ftr-425	487	12	determined	determine	VERB
ftr-425	487	13	under	under	ADP
ftr-425	487	14	(	(	PUNCT
ftr-425	487	15	b	b	NOUN
ftr-425	487	16	)	)	PUNCT
ftr-425	487	17	,	,	PUNCT
ftr-425	487	18	because	because	SCONJ
ftr-425	487	19	of	of	ADP
ftr-425	487	20	the	the	DET
ftr-425	487	21	amt	amt	PROPN
ftr-425	487	22	trap	trap	NOUN
ftr-425	487	23	,	,	PUNCT
ftr-425	487	24	it	it	PRON
ftr-425	487	25	may	may	AUX
ftr-425	487	26	actually	actually	ADV
ftr-425	487	27	be	be	AUX
ftr-425	487	28	in	in	ADP
ftr-425	487	29	the	the	DET
ftr-425	487	30	plaintiffs	plaintiff	NOUN
ftr-425	487	31	best	good	ADJ
ftr-425	487	32	interests	interest	NOUN
ftr-425	487	33	to	to	PART
ftr-425	487	34	not	not	PART
ftr-425	487	35	petition	petition	VERB
ftr-425	487	36	for	for	ADP
ftr-425	487	37	fees	fee	NOUN
ftr-425	487	38	.	.	PUNCT
ftr-425	488	1	7	7	NUM
ftr-425	488	2	in	in	ADP
ftr-425	488	3	contrast	contrast	NOUN
ftr-425	488	4	,	,	PUNCT
ftr-425	488	5	it	it	PRON
ftr-425	488	6	would	would	AUX
ftr-425	488	7	obviously	obviously	ADV
ftr-425	488	8	be	be	AUX
ftr-425	488	9	in	in	ADP
ftr-425	488	10	the	the	DET
ftr-425	488	11	attorney	attorney	NOUN
ftr-425	488	12	's	's	PART
ftr-425	488	13	best	good	ADJ
ftr-425	488	14	interests	interest	NOUN
ftr-425	488	15	for	for	ADP
ftr-425	488	16	the	the	DET
ftr-425	488	17	plaintiff	plaintiff	NOUN
ftr-425	488	18	to	to	PART
ftr-425	488	19	file	file	VERB
ftr-425	488	20	the	the	DET
ftr-425	488	21	petition	petition	NOUN
ftr-425	488	22	,	,	PUNCT
ftr-425	488	23	as	as	SCONJ
ftr-425	488	24	it	it	PRON
ftr-425	488	25	would	would	AUX
ftr-425	488	26	increase	increase	VERB
ftr-425	488	27	his	his	PRON
ftr-425	488	28	fees	fee	NOUN
ftr-425	488	29	.	.	PUNCT
ftr-425	489	1	because	because	SCONJ
ftr-425	489	2	of	of	ADP
ftr-425	489	3	this	this	DET
ftr-425	489	4	conflict	conflict	NOUN
ftr-425	489	5	,	,	PUNCT
ftr-425	489	6	the	the	DET
ftr-425	489	7	aba	aba	PROPN
ftr-425	489	8	model	model	NOUN
ftr-425	489	9	rules	rule	NOUN
ftr-425	489	10	would	would	AUX
ftr-425	489	11	require	require	VERB
ftr-425	489	12	the	the	DET
ftr-425	489	13	attorney	attorney	NOUN
ftr-425	489	14	to	to	PART
ftr-425	489	15	advise	advise	VERB
ftr-425	489	16	the	the	DET
ftr-425	489	17	client	client	NOUN
ftr-425	489	18	of	of	ADP
ftr-425	489	19	this	this	DET
ftr-425	489	20	conflict	conflict	NOUN
ftr-425	489	21	and	and	CCONJ
ftr-425	489	22	to	to	PART
ftr-425	489	23	obtain	obtain	VERB
ftr-425	489	24	informed	informed	ADJ
ftr-425	489	25	consent	consent	NOUN
ftr-425	489	26	prior	prior	ADV
ftr-425	489	27	104	104	NUM
ftr-425	489	28	.	.	PUNCT
ftr-425	490	1	see	see	VERB
ftr-425	490	2	sager	sager	PROPN
ftr-425	490	3	&	&	CCONJ
ftr-425	490	4	cohen	cohen	PROPN
ftr-425	490	5	,	,	PUNCT
ftr-425	490	6	supra	supra	PROPN
ftr-425	490	7	note	note	PROPN
ftr-425	490	8	7	7	NUM
ftr-425	490	9	,	,	PUNCT
ftr-425	490	10	at	at	ADP
ftr-425	490	11	1078	1078	NUM
ftr-425	490	12	(	(	PUNCT
ftr-425	490	13	arguing	argue	VERB
ftr-425	490	14	that	that	SCONJ
ftr-425	490	15	excessively	excessively	ADV
ftr-425	490	16	taxing	tax	VERB
ftr-425	490	17	discrimination	discrimination	NOUN
ftr-425	490	18	plaintiffs	plaintiff	NOUN
ftr-425	490	19	"	"	PUNCT
ftr-425	490	20	undermines	undermine	VERB
ftr-425	490	21	the	the	DET
ftr-425	490	22	national	national	ADJ
ftr-425	490	23	policy	policy	NOUN
ftr-425	490	24	of	of	ADP
ftr-425	490	25	encouraging	encourage	VERB
ftr-425	490	26	the	the	DET
ftr-425	490	27	pursuit	pursuit	NOUN
ftr-425	490	28	of	of	ADP
ftr-425	490	29	meritorious	meritorious	ADJ
ftr-425	490	30	civil	civil	ADJ
ftr-425	490	31	rights	right	NOUN
ftr-425	490	32	claims	claim	NOUN
ftr-425	490	33	"	"	PUNCT
ftr-425	490	34	)	)	PUNCT
ftr-425	490	35	.	.	PUNCT
ftr-425	491	1	105	105	NUM
ftr-425	491	2	.	.	PUNCT
ftr-425	492	1	for	for	ADP
ftr-425	492	2	a	a	DET
ftr-425	492	3	complete	complete	ADJ
ftr-425	492	4	discussion	discussion	NOUN
ftr-425	492	5	of	of	ADP
ftr-425	492	6	these	these	DET
ftr-425	492	7	conflicts	conflict	NOUN
ftr-425	492	8	of	of	ADP
ftr-425	492	9	interests	interest	NOUN
ftr-425	492	10	,	,	PUNCT
ftr-425	492	11	as	as	ADV
ftr-425	492	12	well	well	ADV
ftr-425	492	13	as	as	ADP
ftr-425	492	14	other	other	ADJ
ftr-425	492	15	ethical	ethical	ADJ
ftr-425	492	16	issues	issue	NOUN
ftr-425	492	17	raised	raise	VERB
ftr-425	492	18	by	by	ADP
ftr-425	492	19	the	the	DET
ftr-425	492	20	amt	amt	PROPN
ftr-425	492	21	trap	trap	NOUN
ftr-425	492	22	,	,	PUNCT
ftr-425	492	23	see	see	VERB
ftr-425	492	24	generally	generally	ADV
ftr-425	492	25	gregg	gregg	PROPN
ftr-425	492	26	d.	d.	PROPN
ftr-425	492	27	polsky	polsky	PROPN
ftr-425	492	28	,	,	PUNCT
ftr-425	492	29	the	the	DET
ftr-425	492	30	contingent	contingent	NOUN
ftr-425	492	31	attorney	attorney	NOUN
ftr-425	492	32	's	's	PART
ftr-425	492	33	fee	fee	NOUN
ftr-425	492	34	tax	tax	NOUN
ftr-425	492	35	trap	trap	NOUN
ftr-425	492	36	:	:	PUNCT
ftr-425	492	37	ethical	ethical	ADJ
ftr-425	492	38	,	,	PUNCT
ftr-425	492	39	fiduciary	fiduciary	ADJ
ftr-425	492	40	duty	duty	NOUN
ftr-425	492	41	,	,	PUNCT
ftr-425	492	42	and	and	CCONJ
ftr-425	492	43	malpractice	malpractice	NOUN
ftr-425	492	44	implications	implication	NOUN
ftr-425	492	45	,	,	PUNCT
ftr-425	492	46	23	23	NUM
ftr-425	492	47	va	va	NOUN
ftr-425	492	48	.	.	PUNCT
ftr-425	492	49	tax	tax	PROPN
ftr-425	492	50	rev	rev	PROPN
ftr-425	492	51	.	.	PROPN
ftr-425	492	52	615	615	NUM
ftr-425	492	53	(	(	PUNCT
ftr-425	492	54	2004	2004	NUM
ftr-425	492	55	)	)	PUNCT
ftr-425	492	56	.	.	PUNCT
ftr-425	493	1	106	106	NUM
ftr-425	493	2	.	.	PUNCT
ftr-425	494	1	see	see	VERB
ftr-425	494	2	42	42	NUM
ftr-425	494	3	u.s.c	u.s.c	ADJ
ftr-425	494	4	.	.	PUNCT
ftr-425	495	1	§	§	PROPN
ftr-425	495	2	2000(e)-5(k	2000(e)-5(k	PROPN
ftr-425	495	3	)	)	PUNCT
ftr-425	496	1	(	(	PUNCT
ftr-425	496	2	providing	provide	VERB
ftr-425	496	3	that	that	SCONJ
ftr-425	496	4	prevailing	prevail	VERB
ftr-425	496	5	plaintiff	plaintiff	NOUN
ftr-425	496	6	in	in	ADP
ftr-425	496	7	civil	civil	ADJ
ftr-425	496	8	rights	right	NOUN
ftr-425	496	9	litigation	litigation	NOUN
ftr-425	496	10	under	under	ADP
ftr-425	496	11	title	title	NOUN
ftr-425	496	12	vii	vii	PROPN
ftr-425	496	13	is	be	AUX
ftr-425	496	14	eligible	eligible	ADJ
ftr-425	496	15	to	to	PART
ftr-425	496	16	receive	receive	VERB
ftr-425	496	17	reasonable	reasonable	ADJ
ftr-425	496	18	attorney	attorney	NOUN
ftr-425	496	19	's	's	PART
ftr-425	496	20	fees	fee	NOUN
ftr-425	496	21	)	)	PUNCT
ftr-425	496	22	.	.	PUNCT
ftr-425	497	1	107	107	NUM
ftr-425	497	2	.	.	PUNCT
ftr-425	498	1	see	see	VERB
ftr-425	498	2	polsky	polsky	PROPN
ftr-425	498	3	,	,	PUNCT
ftr-425	498	4	supra	supra	PROPN
ftr-425	498	5	note	note	PROPN
ftr-425	498	6	105	105	NUM
ftr-425	498	7	,	,	PUNCT
ftr-425	498	8	at	at	ADP
ftr-425	498	9	625	625	NUM
ftr-425	498	10	-	-	SYM
ftr-425	498	11	26	26	NUM
ftr-425	498	12	(	(	PUNCT
ftr-425	498	13	explaining	explain	VERB
ftr-425	498	14	why	why	SCONJ
ftr-425	498	15	the	the	DET
ftr-425	498	16	petition	petition	NOUN
ftr-425	498	17	for	for	ADP
ftr-425	498	18	fees	fee	NOUN
ftr-425	498	19	may	may	AUX
ftr-425	498	20	actually	actually	ADV
ftr-425	498	21	leave	leave	VERB
ftr-425	498	22	plaintiff	plaintiff	NOUN
ftr-425	498	23	with	with	ADP
ftr-425	498	24	less	less	ADJ
ftr-425	498	25	after	after	ADP
ftr-425	498	26	-	-	PUNCT
ftr-425	498	27	tax	tax	NOUN
ftr-425	498	28	dollars	dollar	NOUN
ftr-425	498	29	than	than	SCONJ
ftr-425	498	30	if	if	SCONJ
ftr-425	498	31	no	no	DET
ftr-425	498	32	petition	petition	NOUN
ftr-425	498	33	is	be	AUX
ftr-425	498	34	made	make	VERB
ftr-425	498	35	)	)	PUNCT
ftr-425	498	36	.	.	PUNCT
ftr-425	499	1	[	[	X
ftr-425	499	2	vol	vol	NOUN
ftr-425	499	3	.	.	PUNCT
ftr-425	499	4	6:9	6:9	NUM
ftr-425	499	5	litigation	litigation	NOUN
ftr-425	499	6	expenses	expense	NOUN
ftr-425	499	7	and	and	CCONJ
ftr-425	499	8	the	the	DET
ftr-425	499	9	amt	amt	PROPN
ftr-425	499	10	to	to	ADP
ftr-425	499	11	the	the	DET
ftr-425	499	12	petitioning	petitioning	NOUN
ftr-425	499	13	for	for	ADP
ftr-425	499	14	fees	fee	NOUN
ftr-425	499	15	.	.	PUNCT
ftr-425	500	1	"8	"8	NOUN
ftr-425	500	2	since	since	SCONJ
ftr-425	500	3	a	a	DET
ftr-425	500	4	well	well	ADV
ftr-425	500	5	-	-	PUNCT
ftr-425	500	6	advised	advise	VERB
ftr-425	500	7	client	client	NOUN
ftr-425	500	8	might	might	AUX
ftr-425	500	9	refuse	refuse	VERB
ftr-425	500	10	to	to	PART
ftr-425	500	11	petition	petition	VERB
ftr-425	500	12	for	for	ADP
ftr-425	500	13	fees	fee	NOUN
ftr-425	500	14	without	without	ADP
ftr-425	500	15	some	some	DET
ftr-425	500	16	assurances	assurance	NOUN
ftr-425	500	17	that	that	SCONJ
ftr-425	500	18	she	she	PRON
ftr-425	500	19	will	will	AUX
ftr-425	500	20	not	not	PART
ftr-425	500	21	be	be	AUX
ftr-425	500	22	in	in	ADP
ftr-425	500	23	a	a	DET
ftr-425	500	24	worse	bad	ADJ
ftr-425	500	25	economic	economic	ADJ
ftr-425	500	26	position	position	NOUN
ftr-425	500	27	after	after	ADP
ftr-425	500	28	the	the	DET
ftr-425	500	29	petition	petition	NOUN
ftr-425	500	30	,	,	PUNCT
ftr-425	500	31	the	the	DET
ftr-425	500	32	attorney	attorney	NOUN
ftr-425	500	33	might	might	AUX
ftr-425	500	34	be	be	AUX
ftr-425	500	35	forced	force	VERB
ftr-425	500	36	to	to	PART
ftr-425	500	37	restructure	restructure	VERB
ftr-425	500	38	the	the	DET
ftr-425	500	39	fee	fee	NOUN
ftr-425	500	40	agreement	agreement	NOUN
ftr-425	500	41	so	so	SCONJ
ftr-425	500	42	as	as	SCONJ
ftr-425	500	43	to	to	PART
ftr-425	500	44	ensure	ensure	VERB
ftr-425	500	45	that	that	SCONJ
ftr-425	500	46	the	the	DET
ftr-425	500	47	plaintiff	plaintiff	NOUN
ftr-425	500	48	receives	receive	VERB
ftr-425	500	49	as	as	ADV
ftr-425	500	50	many	many	ADJ
ftr-425	500	51	after	after	ADP
ftr-425	500	52	-	-	PUNCT
ftr-425	500	53	tax	tax	NOUN
ftr-425	500	54	dollars	dollar	NOUN
ftr-425	500	55	as	as	SCONJ
ftr-425	500	56	she	she	PRON
ftr-425	500	57	would	would	AUX
ftr-425	500	58	have	have	AUX
ftr-425	500	59	received	receive	VERB
ftr-425	500	60	had	have	AUX
ftr-425	500	61	she	she	PRON
ftr-425	500	62	not	not	PART
ftr-425	500	63	petitioned	petition	VERB
ftr-425	500	64	for	for	ADP
ftr-425	500	65	fees	fee	NOUN
ftr-425	500	66	.	.	PUNCT
ftr-425	501	1	since	since	SCONJ
ftr-425	501	2	such	such	DET
ftr-425	501	3	a	a	DET
ftr-425	501	4	restructuring	restructuring	NOUN
ftr-425	501	5	takes	take	VERB
ftr-425	501	6	money	money	NOUN
ftr-425	501	7	away	away	ADV
ftr-425	501	8	from	from	ADP
ftr-425	501	9	the	the	DET
ftr-425	501	10	lawyer	lawyer	NOUN
ftr-425	501	11	and	and	CCONJ
ftr-425	501	12	gives	give	VERB
ftr-425	501	13	it	it	PRON
ftr-425	501	14	to	to	ADP
ftr-425	501	15	the	the	DET
ftr-425	501	16	government	government	NOUN
ftr-425	501	17	,	,	PUNCT
ftr-425	501	18	the	the	DET
ftr-425	501	19	amt	amt	PROPN
ftr-425	501	20	trap	trap	NOUN
ftr-425	501	21	would	would	AUX
ftr-425	501	22	now	now	ADV
ftr-425	501	23	adversely	adversely	ADV
ftr-425	501	24	affect	affect	VERB
ftr-425	501	25	the	the	DET
ftr-425	501	26	attorney.09	attorney.09	PROPN
ftr-425	501	27	b.	b.	PROPN
ftr-425	501	28	the	the	DET
ftr-425	501	29	defendant	defendant	NOUN
ftr-425	501	30	1	1	NUM
ftr-425	501	31	.	.	PUNCT
ftr-425	501	32	widening	widen	VERB
ftr-425	501	33	the	the	DET
ftr-425	501	34	settlement	settlement	NOUN
ftr-425	501	35	gap	gap	NOUN
ftr-425	501	36	by	by	ADP
ftr-425	501	37	reducing	reduce	VERB
ftr-425	501	38	the	the	DET
ftr-425	501	39	after	after	ADP
ftr-425	501	40	-	-	PUNCT
ftr-425	501	41	tax	tax	NOUN
ftr-425	501	42	payoff	payoff	NOUN
ftr-425	501	43	to	to	ADP
ftr-425	501	44	the	the	DET
ftr-425	501	45	plaintiff	plaintiff	NOUN
ftr-425	501	46	,	,	PUNCT
ftr-425	501	47	while	while	SCONJ
ftr-425	501	48	keeping	keep	VERB
ftr-425	501	49	the	the	DET
ftr-425	501	50	defendant	defendant	NOUN
ftr-425	501	51	's	's	PART
ftr-425	501	52	outlay	outlay	NOUN
ftr-425	501	53	constant	constant	NOUN
ftr-425	501	54	,	,	PUNCT
ftr-425	501	55	the	the	DET
ftr-425	501	56	amt	amt	PROPN
ftr-425	501	57	trap	trap	NOUN
ftr-425	501	58	could	could	AUX
ftr-425	501	59	become	become	VERB
ftr-425	501	60	a	a	DET
ftr-425	501	61	substantial	substantial	ADJ
ftr-425	501	62	impediment	impediment	NOUN
ftr-425	501	63	to	to	ADP
ftr-425	501	64	settlement	settlement	NOUN
ftr-425	501	65	in	in	ADP
ftr-425	501	66	certain	certain	ADJ
ftr-425	501	67	cases	case	NOUN
ftr-425	501	68	.	.	PUNCT
ftr-425	502	1	as	as	ADP
ftr-425	502	2	a	a	DET
ftr-425	502	3	result	result	NOUN
ftr-425	502	4	,	,	PUNCT
ftr-425	502	5	the	the	DET
ftr-425	502	6	amt	amt	PROPN
ftr-425	502	7	trap	trap	NOUN
ftr-425	502	8	would	would	AUX
ftr-425	502	9	burden	burden	VERB
ftr-425	502	10	defendants	defendant	NOUN
ftr-425	502	11	as	as	ADV
ftr-425	502	12	well	well	ADV
ftr-425	502	13	as	as	ADP
ftr-425	502	14	plaintiffs	plaintiff	NOUN
ftr-425	502	15	.	.	PUNCT
ftr-425	503	1	for	for	ADP
ftr-425	503	2	example	example	NOUN
ftr-425	503	3	,	,	PUNCT
ftr-425	503	4	leaving	leave	VERB
ftr-425	503	5	aside	aside	ADP
ftr-425	503	6	the	the	DET
ftr-425	503	7	amt	amt	PROPN
ftr-425	503	8	trap	trap	NOUN
ftr-425	503	9	for	for	ADP
ftr-425	503	10	now	now	ADV
ftr-425	503	11	,	,	PUNCT
ftr-425	503	12	assume	assume	VERB
ftr-425	503	13	that	that	SCONJ
ftr-425	503	14	,	,	PUNCT
ftr-425	503	15	a	a	DET
ftr-425	503	16	plaintiff	plaintiff	NOUN
ftr-425	503	17	would	would	AUX
ftr-425	503	18	be	be	AUX
ftr-425	503	19	willing	willing	ADJ
ftr-425	503	20	to	to	PART
ftr-425	503	21	settle	settle	VERB
ftr-425	503	22	a	a	DET
ftr-425	503	23	case	case	NOUN
ftr-425	503	24	for	for	ADP
ftr-425	503	25	$	$	SYM
ftr-425	503	26	100,000	100,000	NUM
ftr-425	503	27	pre	pre	ADJ
ftr-425	503	28	-	-	ADJ
ftr-425	503	29	tax	tax	ADJ
ftr-425	503	30	dollars	dollar	NOUN
ftr-425	503	31	,	,	PUNCT
ftr-425	503	32	which	which	PRON
ftr-425	503	33	,	,	PUNCT
ftr-425	503	34	assuming	assume	VERB
ftr-425	503	35	a	a	DET
ftr-425	503	36	40	40	NUM
ftr-425	503	37	%	%	NOUN
ftr-425	503	38	tax	tax	NOUN
ftr-425	503	39	rate	rate	NOUN
ftr-425	503	40	,	,	PUNCT
ftr-425	503	41	would	would	AUX
ftr-425	503	42	leave	leave	VERB
ftr-425	503	43	her	she	PRON
ftr-425	503	44	with	with	ADP
ftr-425	503	45	$	$	SYM
ftr-425	503	46	60,000	60,000	NUM
ftr-425	503	47	.	.	PUNCT
ftr-425	504	1	the	the	DET
ftr-425	504	2	defendant	defendant	NOUN
ftr-425	504	3	on	on	ADP
ftr-425	504	4	the	the	DET
ftr-425	504	5	other	other	ADJ
ftr-425	504	6	hand	hand	NOUN
ftr-425	504	7	is	be	AUX
ftr-425	504	8	willing	willing	ADJ
ftr-425	504	9	to	to	PART
ftr-425	504	10	settle	settle	VERB
ftr-425	504	11	the	the	DET
ftr-425	504	12	case	case	NOUN
ftr-425	504	13	for	for	ADP
ftr-425	504	14	$	$	SYM
ftr-425	504	15	80,000	80,000	NUM
ftr-425	504	16	pre	pre	ADJ
ftr-425	504	17	-	-	ADJ
ftr-425	504	18	tax	tax	ADJ
ftr-425	504	19	dollars	dollar	NOUN
ftr-425	504	20	.	.	PUNCT
ftr-425	505	1	in	in	ADP
ftr-425	505	2	such	such	DET
ftr-425	505	3	a	a	DET
ftr-425	505	4	case	case	NOUN
ftr-425	505	5	,	,	PUNCT
ftr-425	505	6	the	the	DET
ftr-425	505	7	settlement	settlement	NOUN
ftr-425	505	8	gap	gap	NOUN
ftr-425	505	9	is	be	AUX
ftr-425	505	10	$	$	SYM
ftr-425	505	11	20,000	20,000	NUM
ftr-425	505	12	pre	pre	ADJ
ftr-425	505	13	-	-	ADJ
ftr-425	505	14	tax	tax	ADJ
ftr-425	505	15	dollars	dollar	NOUN
ftr-425	505	16	the	the	DET
ftr-425	505	17	difference	difference	NOUN
ftr-425	505	18	between	between	ADP
ftr-425	505	19	what	what	PRON
ftr-425	505	20	the	the	DET
ftr-425	505	21	plaintiff	plaintiff	NOUN
ftr-425	505	22	is	be	AUX
ftr-425	505	23	willing	willing	ADJ
ftr-425	505	24	to	to	PART
ftr-425	505	25	accept	accept	VERB
ftr-425	505	26	and	and	CCONJ
ftr-425	505	27	what	what	PRON
ftr-425	505	28	the	the	DET
ftr-425	505	29	defendant	defendant	NOUN
ftr-425	505	30	is	be	AUX
ftr-425	505	31	willing	willing	ADJ
ftr-425	505	32	to	to	PART
ftr-425	505	33	pay	pay	VERB
ftr-425	505	34	.	.	PUNCT
ftr-425	506	1	now	now	ADV
ftr-425	506	2	assume	assume	VERB
ftr-425	506	3	that	that	SCONJ
ftr-425	506	4	,	,	PUNCT
ftr-425	506	5	because	because	SCONJ
ftr-425	506	6	of	of	ADP
ftr-425	506	7	the	the	DET
ftr-425	506	8	amt	amt	PROPN
ftr-425	506	9	trap	trap	NOUN
ftr-425	506	10	,	,	PUNCT
ftr-425	506	11	the	the	DET
ftr-425	506	12	plaintiffts	plaintifft	NOUN
ftr-425	506	13	effective	effective	ADJ
ftr-425	506	14	tax	tax	NOUN
ftr-425	506	15	rate	rate	NOUN
ftr-425	506	16	on	on	ADP
ftr-425	506	17	her	her	PRON
ftr-425	506	18	recovery	recovery	NOUN
ftr-425	506	19	is	be	AUX
ftr-425	506	20	60	60	NUM
ftr-425	506	21	%	%	NOUN
ftr-425	506	22	.	.	PUNCT
ftr-425	507	1	in	in	ADP
ftr-425	507	2	order	order	NOUN
ftr-425	507	3	for	for	SCONJ
ftr-425	507	4	the	the	DET
ftr-425	507	5	plaintiff	plaintiff	NOUN
ftr-425	507	6	to	to	PART
ftr-425	507	7	recover	recover	VERB
ftr-425	507	8	the	the	DET
ftr-425	507	9	same	same	ADJ
ftr-425	507	10	$	$	SYM
ftr-425	507	11	60,000	60,000	NUM
ftr-425	507	12	after	after	ADP
ftr-425	507	13	-	-	PUNCT
ftr-425	507	14	tax	tax	NOUN
ftr-425	507	15	,	,	PUNCT
ftr-425	507	16	the	the	DET
ftr-425	507	17	settlement	settlement	NOUN
ftr-425	507	18	amount	amount	NOUN
ftr-425	507	19	would	would	AUX
ftr-425	507	20	have	have	VERB
ftr-425	507	21	to	to	PART
ftr-425	507	22	equal	equal	VERB
ftr-425	507	23	$	$	SYM
ftr-425	507	24	150,000	150,000	NUM
ftr-425	507	25	.	.	PUNCT
ftr-425	508	1	as	as	ADP
ftr-425	508	2	a	a	DET
ftr-425	508	3	result	result	NOUN
ftr-425	508	4	,	,	PUNCT
ftr-425	508	5	the	the	DET
ftr-425	508	6	settlement	settlement	NOUN
ftr-425	508	7	gap	gap	NOUN
ftr-425	508	8	has	have	AUX
ftr-425	508	9	widened	widen	VERB
ftr-425	508	10	from	from	ADP
ftr-425	508	11	$	$	SYM
ftr-425	508	12	20,000	20,000	NUM
ftr-425	508	13	to	to	PART
ftr-425	508	14	$	$	SYM
ftr-425	508	15	70,000	70,000	NUM
ftr-425	508	16	,	,	PUNCT
ftr-425	508	17	significantly	significantly	ADV
ftr-425	508	18	decreasing	decrease	VERB
ftr-425	508	19	the	the	DET
ftr-425	508	20	likelihood	likelihood	NOUN
ftr-425	508	21	of	of	ADP
ftr-425	508	22	settlement	settlement	NOUN
ftr-425	508	23	.	.	PUNCT
ftr-425	509	1	"	"	PUNCT
ftr-425	509	2	'	'	PUNCT
ftr-425	509	3	108	108	NUM
ftr-425	509	4	.	.	PUNCT
ftr-425	509	5	model	model	NOUN
ftr-425	509	6	rules	rule	NOUN
ftr-425	509	7	of	of	ADP
ftr-425	509	8	prof	prof	NOUN
ftr-425	509	9	i	i	PRON
ftr-425	509	10	conduct	conduct	VERB
ftr-425	509	11	r.	r.	PROPN
ftr-425	509	12	1.7(b	1.7(b	NUM
ftr-425	509	13	)	)	PUNCT
ftr-425	509	14	(	(	PUNCT
ftr-425	509	15	2003	2003	NUM
ftr-425	509	16	)	)	PUNCT
ftr-425	509	17	(	(	PUNCT
ftr-425	509	18	providing	provide	VERB
ftr-425	509	19	that	that	SCONJ
ftr-425	509	20	certain	certain	ADJ
ftr-425	509	21	conflicts	conflict	NOUN
ftr-425	509	22	of	of	ADP
ftr-425	509	23	interest	interest	NOUN
ftr-425	509	24	may	may	AUX
ftr-425	509	25	be	be	AUX
ftr-425	509	26	waived	waive	VERB
ftr-425	509	27	by	by	ADP
ftr-425	509	28	the	the	DET
ftr-425	509	29	client	client	NOUN
ftr-425	509	30	through	through	ADP
ftr-425	509	31	informed	informed	ADJ
ftr-425	509	32	consent	consent	NOUN
ftr-425	509	33	)	)	PUNCT
ftr-425	509	34	;	;	PUNCT
ftr-425	509	35	model	model	NOUN
ftr-425	509	36	rules	rule	NOUN
ftr-425	509	37	of	of	ADP
ftr-425	509	38	prof	prof	NOUN
ftr-425	509	39	1	1	NUM
ftr-425	509	40	conduct	conduct	NOUN
ftr-425	509	41	r.	r.	NOUN
ftr-425	509	42	1.0(e	1.0(e	NUM
ftr-425	509	43	)	)	PUNCT
ftr-425	509	44	(	(	PUNCT
ftr-425	509	45	defining	define	VERB
ftr-425	509	46	"	"	PUNCT
ftr-425	509	47	informed	informed	ADJ
ftr-425	509	48	consent	consent	NOUN
ftr-425	509	49	"	"	PUNCT
ftr-425	509	50	as	as	ADP
ftr-425	509	51	consent	consent	NOUN
ftr-425	509	52	"	"	PUNCT
ftr-425	509	53	after	after	SCONJ
ftr-425	509	54	the	the	DET
ftr-425	509	55	lawyer	lawyer	NOUN
ftr-425	509	56	has	have	AUX
ftr-425	509	57	communicated	communicate	VERB
ftr-425	509	58	adequate	adequate	ADJ
ftr-425	509	59	information	information	NOUN
ftr-425	509	60	and	and	CCONJ
ftr-425	509	61	explanation	explanation	NOUN
ftr-425	509	62	about	about	ADP
ftr-425	509	63	the	the	DET
ftr-425	509	64	material	material	NOUN
ftr-425	509	65	risks	risk	NOUN
ftr-425	509	66	of	of	ADP
ftr-425	509	67	and	and	CCONJ
ftr-425	509	68	reasonably	reasonably	ADV
ftr-425	509	69	available	available	ADJ
ftr-425	509	70	alternatives	alternative	NOUN
ftr-425	509	71	to	to	ADP
ftr-425	509	72	the	the	DET
ftr-425	509	73	proposed	propose	VERB
ftr-425	509	74	course	course	NOUN
ftr-425	509	75	of	of	ADP
ftr-425	509	76	conduct	conduct	NOUN
ftr-425	509	77	"	"	PUNCT
ftr-425	509	78	)	)	PUNCT
ftr-425	509	79	.	.	PUNCT
ftr-425	510	1	109	109	NUM
ftr-425	510	2	.	.	PUNCT
ftr-425	511	1	see	see	VERB
ftr-425	511	2	also	also	ADV
ftr-425	511	3	polsky	polsky	PROPN
ftr-425	511	4	,	,	PUNCT
ftr-425	511	5	supra	supra	PROPN
ftr-425	511	6	note	note	NOUN
ftr-425	511	7	105	105	NUM
ftr-425	511	8	,	,	PUNCT
ftr-425	511	9	at	at	ADP
ftr-425	511	10	624	624	NUM
ftr-425	511	11	(	(	PUNCT
ftr-425	511	12	describing	describe	VERB
ftr-425	511	13	other	other	ADJ
ftr-425	511	14	conflicts	conflict	NOUN
ftr-425	511	15	that	that	PRON
ftr-425	511	16	may	may	AUX
ftr-425	511	17	arise	arise	VERB
ftr-425	511	18	during	during	ADP
ftr-425	511	19	litigation	litigation	NOUN
ftr-425	511	20	as	as	ADP
ftr-425	511	21	a	a	DET
ftr-425	511	22	result	result	NOUN
ftr-425	511	23	of	of	ADP
ftr-425	511	24	the	the	DET
ftr-425	511	25	amt	amt	PROPN
ftr-425	511	26	trap	trap	NOUN
ftr-425	511	27	)	)	PUNCT
ftr-425	511	28	.	.	PUNCT
ftr-425	512	1	110	110	NUM
ftr-425	512	2	.	.	PUNCT
ftr-425	513	1	the	the	DET
ftr-425	513	2	increase	increase	NOUN
ftr-425	513	3	in	in	ADP
ftr-425	513	4	the	the	DET
ftr-425	513	5	settlement	settlement	NOUN
ftr-425	513	6	gap	gap	NOUN
ftr-425	513	7	caused	cause	VERB
ftr-425	513	8	by	by	ADP
ftr-425	513	9	the	the	DET
ftr-425	513	10	disallowance	disallowance	NOUN
ftr-425	513	11	of	of	ADP
ftr-425	513	12	a	a	DET
ftr-425	513	13	deduction	deduction	NOUN
ftr-425	513	14	for	for	ADP
ftr-425	513	15	attorney	attorney	NOUN
ftr-425	513	16	's	's	PART
ftr-425	513	17	fees	fee	NOUN
ftr-425	513	18	under	under	ADP
ftr-425	513	19	the	the	DET
ftr-425	513	20	amt	amt	PROPN
ftr-425	513	21	was	be	AUX
ftr-425	513	22	noted	note	VERB
ftr-425	513	23	by	by	ADP
ftr-425	513	24	the	the	DET
ftr-425	513	25	association	association	NOUN
ftr-425	513	26	of	of	ADP
ftr-425	513	27	trial	trial	NOUN
ftr-425	513	28	lawyers	lawyer	NOUN
ftr-425	513	29	of	of	ADP
ftr-425	513	30	america	america	PROPN
ftr-425	513	31	(	(	PUNCT
ftr-425	513	32	atla	atla	PROPN
ftr-425	513	33	)	)	PUNCT
ftr-425	513	34	in	in	ADP
ftr-425	513	35	its	its	PRON
ftr-425	513	36	amicus	amicus	NOUN
ftr-425	513	37	brief	brief	NOUN
ftr-425	513	38	.	.	PUNCT
ftr-425	514	1	atla	atla	PROPN
ftr-425	514	2	described	describe	VERB
ftr-425	514	3	the	the	DET
ftr-425	514	4	effect	effect	NOUN
ftr-425	514	5	of	of	ADP
ftr-425	514	6	the	the	DET
ftr-425	514	7	tax	tax	NOUN
ftr-425	514	8	treatment	treatment	NOUN
ftr-425	514	9	of	of	ADP
ftr-425	514	10	legal	legal	ADJ
ftr-425	514	11	fees	fee	NOUN
ftr-425	514	12	under	under	ADP
ftr-425	514	13	the	the	DET
ftr-425	514	14	amt	amt	PROPN
ftr-425	514	15	as	as	SCONJ
ftr-425	514	16	follows	follow	VERB
ftr-425	514	17	:	:	PUNCT
ftr-425	514	18	[	[	X
ftr-425	514	19	a]s	a]	VERB
ftr-425	514	20	many	many	ADJ
ftr-425	514	21	trial	trial	NOUN
ftr-425	514	22	lawyers	lawyer	NOUN
ftr-425	514	23	can	can	AUX
ftr-425	514	24	attest	attest	VERB
ftr-425	514	25	,	,	PUNCT
ftr-425	514	26	the	the	DET
ftr-425	514	27	include	include	VERB
ftr-425	514	28	-	-	PUNCT
ftr-425	514	29	deduct	deduct	NOUN
ftr-425	514	30	tax	tax	NOUN
ftr-425	514	31	treatment	treatment	NOUN
ftr-425	514	32	of	of	ADP
ftr-425	514	33	attorney	attorney	NOUN
ftr-425	514	34	fees	fee	NOUN
ftr-425	514	35	introduces	introduce	VERB
ftr-425	514	36	additional	additional	ADJ
ftr-425	514	37	complexity	complexity	NOUN
ftr-425	514	38	,	,	PUNCT
ftr-425	514	39	uncertainty	uncertainty	NOUN
ftr-425	514	40	,	,	PUNCT
ftr-425	514	41	and	and	CCONJ
ftr-425	514	42	expense	expense	NOUN
ftr-425	514	43	into	into	ADP
ftr-425	514	44	settlement	settlement	NOUN
ftr-425	514	45	negotiations	negotiation	NOUN
ftr-425	514	46	.	.	PUNCT
ftr-425	515	1	counsel	counsel	NOUN
ftr-425	515	2	must	must	AUX
ftr-425	515	3	undertake	undertake	VERB
ftr-425	515	4	a	a	DET
ftr-425	515	5	thorough	thorough	ADJ
ftr-425	515	6	review	review	NOUN
ftr-425	515	7	of	of	ADP
ftr-425	515	8	the	the	DET
ftr-425	515	9	tax	tax	NOUN
ftr-425	515	10	impact	impact	NOUN
ftr-425	515	11	that	that	PRON
ftr-425	515	12	fees	fee	NOUN
ftr-425	515	13	may	may	AUX
ftr-425	515	14	have	have	VERB
ftr-425	515	15	on	on	ADP
ftr-425	515	16	the	the	DET
ftr-425	515	17	client	client	NOUN
ftr-425	515	18	and	and	CCONJ
ftr-425	515	19	adjust	adjust	VERB
ftr-425	515	20	settlement	settlement	NOUN
ftr-425	515	21	demands	demand	NOUN
ftr-425	515	22	upward	upward	ADV
ftr-425	515	23	to	to	PART
ftr-425	515	24	avoid	avoid	VERB
ftr-425	515	25	an	an	DET
ftr-425	515	26	unanticipated	unanticipated	ADJ
ftr-425	515	27	and	and	CCONJ
ftr-425	515	28	2004	2004	NUM
ftr-425	515	29	]	]	PUNCT
ftr-425	516	1	florida	florida	PROPN
ftr-425	516	2	tax	tax	PROPN
ftr-425	516	3	review	review	NOUN
ftr-425	516	4	2	2	NUM
ftr-425	516	5	.	.	PUNCT
ftr-425	516	6	gross	gross	ADJ
ftr-425	516	7	ups	up	NOUN
ftr-425	516	8	the	the	DET
ftr-425	516	9	discussion	discussion	NOUN
ftr-425	516	10	in	in	ADP
ftr-425	516	11	this	this	DET
ftr-425	516	12	part	part	NOUN
ftr-425	516	13	thus	thus	ADV
ftr-425	516	14	far	far	ADV
ftr-425	516	15	has	have	AUX
ftr-425	516	16	assumed	assume	VERB
ftr-425	516	17	that	that	SCONJ
ftr-425	516	18	the	the	DET
ftr-425	516	19	increased	increase	VERB
ftr-425	516	20	tax	tax	NOUN
ftr-425	516	21	liability	liability	NOUN
ftr-425	516	22	resulting	result	VERB
ftr-425	516	23	from	from	ADP
ftr-425	516	24	the	the	DET
ftr-425	516	25	amt	amt	PROPN
ftr-425	516	26	trap	trap	NOUN
ftr-425	516	27	could	could	AUX
ftr-425	516	28	not	not	PART
ftr-425	516	29	be	be	AUX
ftr-425	516	30	shifted	shift	VERB
ftr-425	516	31	from	from	ADP
ftr-425	516	32	the	the	DET
ftr-425	516	33	plaintiff	plaintiff	NOUN
ftr-425	516	34	to	to	ADP
ftr-425	516	35	the	the	DET
ftr-425	516	36	defendant	defendant	NOUN
ftr-425	516	37	through	through	ADP
ftr-425	516	38	an	an	DET
ftr-425	516	39	augmented	augment	VERB
ftr-425	516	40	or	or	CCONJ
ftr-425	516	41	"	"	PUNCT
ftr-425	516	42	grossed	gross	VERB
ftr-425	516	43	up	up	ADP
ftr-425	516	44	"	"	PUNCT
ftr-425	516	45	award	award	NOUN
ftr-425	516	46	of	of	ADP
ftr-425	516	47	damages	damage	NOUN
ftr-425	516	48	.	.	PUNCT
ftr-425	517	1	several	several	ADJ
ftr-425	517	2	recent	recent	ADJ
ftr-425	517	3	cases	case	NOUN
ftr-425	517	4	,	,	PUNCT
ftr-425	517	5	however	however	ADV
ftr-425	517	6	,	,	PUNCT
ftr-425	517	7	have	have	AUX
ftr-425	517	8	suggested	suggest	VERB
ftr-425	517	9	that	that	SCONJ
ftr-425	517	10	a	a	DET
ftr-425	517	11	gross	gross	NOUN
ftr-425	517	12	up	up	ADP
ftr-425	517	13	to	to	ADP
ftr-425	517	14	the	the	DET
ftr-425	517	15	damages	damage	NOUN
ftr-425	517	16	recovery	recovery	NOUN
ftr-425	517	17	may	may	AUX
ftr-425	517	18	in	in	ADP
ftr-425	517	19	fact	fact	NOUN
ftr-425	517	20	be	be	AUX
ftr-425	517	21	appropriate	appropriate	ADJ
ftr-425	517	22	.	.	PUNCT
ftr-425	518	1	if	if	SCONJ
ftr-425	518	2	so	so	ADV
ftr-425	518	3	,	,	PUNCT
ftr-425	518	4	defendants	defendant	NOUN
ftr-425	518	5	will	will	AUX
ftr-425	518	6	be	be	AUX
ftr-425	518	7	the	the	DET
ftr-425	518	8	most	most	ADV
ftr-425	518	9	direct	direct	ADJ
ftr-425	518	10	victims	victim	NOUN
ftr-425	518	11	of	of	ADP
ftr-425	518	12	the	the	DET
ftr-425	518	13	amt	amt	PROPN
ftr-425	518	14	trap	trap	NOUN
ftr-425	518	15	.	.	PUNCT
ftr-425	519	1	the	the	DET
ftr-425	519	2	leading	lead	VERB
ftr-425	519	3	gross	gross	ADJ
ftr-425	519	4	up	up	ADP
ftr-425	519	5	case	case	NOUN
ftr-425	519	6	is	be	AUX
ftr-425	519	7	the	the	DET
ftr-425	519	8	recent	recent	ADJ
ftr-425	519	9	washington	washington	PROPN
ftr-425	519	10	supreme	supreme	PROPN
ftr-425	519	11	court	court	PROPN
ftr-425	519	12	case	case	NOUN
ftr-425	519	13	of	of	ADP
ftr-425	519	14	blaney	blaney	NOUN
ftr-425	519	15	v.	v.	ADP
ftr-425	519	16	int	int	PROPN
ftr-425	519	17	'	'	PUNCT
ftr-425	519	18	l	l	NOUN
ftr-425	519	19	ass	ass	NOUN
ftr-425	519	20	'	'	CCONJ
ftr-425	519	21	n	n	NUM
ftr-425	519	22	of	of	ADP
ftr-425	519	23	machinists	machinist	NOUN
ftr-425	519	24	&	&	CCONJ
ftr-425	519	25	aerospace	aerospace	NOUN
ftr-425	519	26	workers	worker	NOUN
ftr-425	519	27	,	,	PUNCT
ftr-425	519	28	dist	dist	NOUN
ftr-425	519	29	.	.	PUNCT
ftr-425	520	1	no	no	INTJ
ftr-425	520	2	.	.	NOUN
ftr-425	520	3	160	160	NUM
ftr-425	520	4	,	,	PUNCT
ftr-425	520	5	"	"	PUNCT
ftr-425	520	6	i	i	PRON
ftr-425	520	7	which	which	PRON
ftr-425	520	8	dealt	deal	VERB
ftr-425	520	9	with	with	ADP
ftr-425	520	10	washington	washington	PROPN
ftr-425	520	11	's	's	PART
ftr-425	520	12	law	law	NOUN
ftr-425	520	13	against	against	ADP
ftr-425	520	14	discrimination	discrimination	NOUN
ftr-425	520	15	(	(	PUNCT
ftr-425	520	16	wlad	wlad	PROPN
ftr-425	520	17	)	)	PUNCT
ftr-425	520	18	.	.	PUNCT
ftr-425	521	1	in	in	ADP
ftr-425	521	2	blaney	blaney	NOUN
ftr-425	521	3	,	,	PUNCT
ftr-425	521	4	the	the	DET
ftr-425	521	5	plaintiff	plaintiff	NOUN
ftr-425	521	6	received	receive	VERB
ftr-425	521	7	an	an	DET
ftr-425	521	8	award	award	NOUN
ftr-425	521	9	of	of	ADP
ftr-425	521	10	$	$	SYM
ftr-425	521	11	638,764	638,764	NUM
ftr-425	521	12	for	for	ADP
ftr-425	521	13	wages	wage	NOUN
ftr-425	521	14	and	and	CCONJ
ftr-425	521	15	benefits	benefit	NOUN
ftr-425	521	16	lost	lose	VERB
ftr-425	521	17	as	as	ADP
ftr-425	521	18	a	a	DET
ftr-425	521	19	result	result	NOUN
ftr-425	521	20	of	of	ADP
ftr-425	521	21	unlawful	unlawful	ADJ
ftr-425	521	22	discrimination	discrimination	NOUN
ftr-425	521	23	and	and	CCONJ
ftr-425	521	24	an	an	DET
ftr-425	521	25	additional	additional	ADJ
ftr-425	521	26	award	award	NOUN
ftr-425	521	27	of	of	ADP
ftr-425	521	28	$	$	SYM
ftr-425	521	29	237,625	237,625	NUM
ftr-425	521	30	for	for	ADP
ftr-425	521	31	her	her	PRON
ftr-425	521	32	attorney	attorney	NOUN
ftr-425	521	33	's	's	PART
ftr-425	521	34	fees	fee	NOUN
ftr-425	521	35	and	and	CCONJ
ftr-425	521	36	costs.1	costs.1	PROPN
ftr-425	521	37	12	12	NUM
ftr-425	521	38	the	the	DET
ftr-425	521	39	plaintiff	plaintiff	NOUN
ftr-425	521	40	then	then	ADV
ftr-425	521	41	sought	seek	VERB
ftr-425	521	42	a	a	DET
ftr-425	521	43	gross	gross	ADJ
ftr-425	521	44	up	up	ADP
ftr-425	521	45	of	of	ADP
ftr-425	521	46	$	$	SYM
ftr-425	521	47	244,753	244,753	NUM
ftr-425	521	48	to	to	PART
ftr-425	521	49	offset	offset	VERB
ftr-425	521	50	the	the	DET
ftr-425	521	51	additional	additional	ADJ
ftr-425	521	52	federal	federal	ADJ
ftr-425	521	53	income	income	NOUN
ftr-425	521	54	tax	tax	NOUN
ftr-425	521	55	liability	liability	NOUN
ftr-425	521	56	that	that	PRON
ftr-425	521	57	she	she	PRON
ftr-425	521	58	incurred	incur	VERB
ftr-425	521	59	as	as	ADP
ftr-425	521	60	a	a	DET
ftr-425	521	61	result	result	NOUN
ftr-425	521	62	of	of	ADP
ftr-425	521	63	the	the	DET
ftr-425	521	64	lawsuit	lawsuit	NOUN
ftr-425	521	65	.	.	PUNCT
ftr-425	521	66	"	"	PUNCT
ftr-425	522	1	3	3	NUM
ftr-425	522	2	although	although	SCONJ
ftr-425	522	3	the	the	DET
ftr-425	522	4	opinion	opinion	NOUN
ftr-425	522	5	is	be	AUX
ftr-425	522	6	not	not	PART
ftr-425	522	7	entirely	entirely	ADV
ftr-425	522	8	clear	clear	ADJ
ftr-425	522	9	regarding	regard	VERB
ftr-425	522	10	how	how	SCONJ
ftr-425	522	11	this	this	DET
ftr-425	522	12	gross	gross	ADJ
ftr-425	522	13	up	up	ADV
ftr-425	522	14	was	be	AUX
ftr-425	522	15	computed	compute	VERB
ftr-425	522	16	or	or	CCONJ
ftr-425	522	17	what	what	PRON
ftr-425	522	18	exactly	exactly	ADV
ftr-425	522	19	gave	give	VERB
ftr-425	522	20	rise	rise	NOUN
ftr-425	522	21	to	to	ADP
ftr-425	522	22	the	the	DET
ftr-425	522	23	adverse	adverse	ADJ
ftr-425	522	24	tax	tax	NOUN
ftr-425	522	25	consequences	consequence	NOUN
ftr-425	522	26	,	,	PUNCT
ftr-425	522	27	it	it	PRON
ftr-425	522	28	appears	appear	VERB
ftr-425	522	29	that	that	SCONJ
ftr-425	522	30	the	the	DET
ftr-425	522	31	amt	amt	PROPN
ftr-425	522	32	trap	trap	NOUN
ftr-425	522	33	caused	cause	VERB
ftr-425	522	34	the	the	DET
ftr-425	522	35	plaintiff	plaintiff	NOUN
ftr-425	522	36	to	to	PART
ftr-425	522	37	be	be	AUX
ftr-425	522	38	taxed	tax	VERB
ftr-425	522	39	more	more	ADV
ftr-425	522	40	heavily	heavily	ADV
ftr-425	522	41	on	on	ADP
ftr-425	522	42	her	her	PRON
ftr-425	522	43	lost	lose	VERB
ftr-425	522	44	wages	wage	NOUN
ftr-425	522	45	and	and	CCONJ
ftr-425	522	46	benefits	benefit	NOUN
ftr-425	522	47	than	than	SCONJ
ftr-425	522	48	if	if	SCONJ
ftr-425	522	49	the	the	DET
ftr-425	522	50	unlawful	unlawful	ADJ
ftr-425	522	51	discrimination	discrimination	NOUN
ftr-425	522	52	had	have	AUX
ftr-425	522	53	not	not	PART
ftr-425	522	54	occurred	occur	VERB
ftr-425	522	55	and	and	CCONJ
ftr-425	522	56	the	the	DET
ftr-425	522	57	wages	wage	NOUN
ftr-425	522	58	and	and	CCONJ
ftr-425	522	59	benefits	benefit	NOUN
ftr-425	522	60	been	be	AUX
ftr-425	522	61	earned	earn	VERB
ftr-425	522	62	in	in	ADP
ftr-425	522	63	due	due	ADJ
ftr-425	522	64	course	course	NOUN
ftr-425	522	65	.	.	PUNCT
ftr-425	522	66	"	"	PUNCT
ftr-425	523	1	4	4	NUM
ftr-425	523	2	it	it	PRON
ftr-425	523	3	was	be	AUX
ftr-425	523	4	this	this	DET
ftr-425	523	5	excess	excess	ADJ
ftr-425	523	6	tax	tax	NOUN
ftr-425	523	7	burden	burden	NOUN
ftr-425	523	8	for	for	ADP
ftr-425	523	9	which	which	PRON
ftr-425	523	10	the	the	DET
ftr-425	523	11	plaintiff	plaintiff	NOUN
ftr-425	523	12	requested	request	VERB
ftr-425	523	13	relief	relief	NOUN
ftr-425	523	14	.	.	PUNCT
ftr-425	523	15	'	'	PUNCT
ftr-425	524	1	in	in	ADP
ftr-425	524	2	analyzing	analyze	VERB
ftr-425	524	3	the	the	DET
ftr-425	524	4	issue	issue	NOUN
ftr-425	524	5	,	,	PUNCT
ftr-425	524	6	the	the	DET
ftr-425	524	7	court	court	NOUN
ftr-425	524	8	first	first	ADV
ftr-425	524	9	noted	note	VERB
ftr-425	524	10	that	that	SCONJ
ftr-425	524	11	wlad	wlad	PROPN
ftr-425	524	12	was	be	AUX
ftr-425	524	13	intended	intend	VERB
ftr-425	524	14	to	to	PART
ftr-425	524	15	incorporate	incorporate	VERB
ftr-425	524	16	the	the	DET
ftr-425	524	17	remedial	remedial	ADJ
ftr-425	524	18	provisions	provision	NOUN
ftr-425	524	19	of	of	ADP
ftr-425	524	20	federal	federal	ADJ
ftr-425	524	21	title	title	NOUN
ftr-425	524	22	v11.1'6	v11.1'6	ADV
ftr-425	524	23	the	the	DET
ftr-425	524	24	court	court	NOUN
ftr-425	524	25	then	then	ADV
ftr-425	524	26	cited	cite	VERB
ftr-425	524	27	two	two	NUM
ftr-425	524	28	federal	federal	ADJ
ftr-425	524	29	cases	case	NOUN
ftr-425	524	30	supporting	support	VERB
ftr-425	524	31	the	the	DET
ftr-425	524	32	view	view	NOUN
ftr-425	524	33	that	that	SCONJ
ftr-425	524	34	gross	gross	ADJ
ftr-425	524	35	ups	up	NOUN
ftr-425	524	36	were	be	AUX
ftr-425	524	37	appropriate	appropriate	ADJ
ftr-425	524	38	under	under	ADP
ftr-425	524	39	title	title	NOUN
ftr-425	524	40	vii	vii	PROPN
ftr-425	524	41	to	to	PART
ftr-425	524	42	offset	offset	VERB
ftr-425	524	43	the	the	DET
ftr-425	524	44	adverse	adverse	ADJ
ftr-425	524	45	tax	tax	NOUN
ftr-425	524	46	consequences	consequence	NOUN
ftr-425	524	47	caused	cause	VERB
ftr-425	524	48	by	by	ADP
ftr-425	524	49	the	the	DET
ftr-425	524	50	bunching	bunching	NOUN
ftr-425	524	51	of	of	ADP
ftr-425	524	52	multiple	multiple	ADJ
ftr-425	524	53	years	year	NOUN
ftr-425	524	54	'	'	PART
ftr-425	524	55	wages	wage	NOUN
ftr-425	524	56	into	into	ADP
ftr-425	524	57	a	a	DET
ftr-425	524	58	single	single	ADJ
ftr-425	524	59	taxable	taxable	ADJ
ftr-425	524	60	year	year	NOUN
ftr-425	524	61	.	.	PUNCT
ftr-425	524	62	'	'	PUNCT
ftr-425	525	1	as	as	ADP
ftr-425	525	2	a	a	DET
ftr-425	525	3	result	result	NOUN
ftr-425	525	4	,	,	PUNCT
ftr-425	525	5	the	the	DET
ftr-425	525	6	court	court	NOUN
ftr-425	525	7	concluded	conclude	VERB
ftr-425	525	8	that	that	SCONJ
ftr-425	525	9	gross	gross	ADJ
ftr-425	525	10	ups	up	NOUN
ftr-425	525	11	under	under	ADP
ftr-425	525	12	wlad	wlad	NOUN
ftr-425	525	13	were	be	AUX
ftr-425	525	14	permissible	permissible	ADJ
ftr-425	525	15	:	:	PUNCT
ftr-425	525	16	unjust	unjust	ADJ
ftr-425	525	17	outcome	outcome	NOUN
ftr-425	525	18	.	.	PUNCT
ftr-425	526	1	defendants	defendant	NOUN
ftr-425	526	2	,	,	PUNCT
ftr-425	526	3	as	as	ADP
ftr-425	526	4	a	a	DET
ftr-425	526	5	result	result	NOUN
ftr-425	526	6	,	,	PUNCT
ftr-425	526	7	may	may	AUX
ftr-425	526	8	expect	expect	VERB
ftr-425	526	9	to	to	PART
ftr-425	526	10	face	face	VERB
ftr-425	526	11	more	more	ADV
ftr-425	526	12	difficult	difficult	ADJ
ftr-425	526	13	and	and	CCONJ
ftr-425	526	14	expensive	expensive	ADJ
ftr-425	526	15	settlements	settlement	NOUN
ftr-425	526	16	.	.	PUNCT
ftr-425	527	1	amicus	amicus	PROPN
ftr-425	527	2	curiae	curiae	NOUN
ftr-425	527	3	brief	brief	NOUN
ftr-425	527	4	of	of	ADP
ftr-425	527	5	the	the	DET
ftr-425	527	6	ass'n	ass'n	NOUN
ftr-425	527	7	of	of	ADP
ftr-425	527	8	trial	trial	NOUN
ftr-425	527	9	lawyers	lawyer	NOUN
ftr-425	527	10	of	of	ADP
ftr-425	527	11	america	america	PROPN
ftr-425	527	12	at	at	ADP
ftr-425	527	13	16	16	NUM
ftr-425	527	14	,	,	PUNCT
ftr-425	528	1	comm'r	comm'r	PROPN
ftr-425	528	2	v.	v.	ADP
ftr-425	528	3	banks	bank	NOUN
ftr-425	528	4	,	,	PUNCT
ftr-425	528	5	u.s	u.s	PROPN
ftr-425	528	6	.	.	PROPN
ftr-425	528	7	supreme	supreme	PROPN
ftr-425	528	8	court	court	PROPN
ftr-425	528	9	docket	docket	PROPN
ftr-425	528	10	no	no	INTJ
ftr-425	528	11	.	.	NOUN
ftr-425	529	1	03	03	NUM
ftr-425	529	2	-	-	SYM
ftr-425	529	3	892	892	NUM
ftr-425	529	4	(	(	PUNCT
ftr-425	529	5	filed	file	VERB
ftr-425	529	6	aug	aug	PROPN
ftr-425	529	7	.	.	PROPN
ftr-425	529	8	18	18	NUM
ftr-425	529	9	,	,	PUNCT
ftr-425	529	10	2004	2004	NUM
ftr-425	529	11	)	)	PUNCT
ftr-425	529	12	.	.	PUNCT
ftr-425	530	1	111.87	111.87	NUM
ftr-425	530	2	p.3d	p.3d	NUM
ftr-425	530	3	757	757	NUM
ftr-425	530	4	(	(	PUNCT
ftr-425	530	5	wash	wash	NOUN
ftr-425	530	6	.	.	PUNCT
ftr-425	530	7	2004	2004	NUM
ftr-425	530	8	)	)	PUNCT
ftr-425	530	9	.	.	PUNCT
ftr-425	531	1	112	112	NUM
ftr-425	531	2	.	.	PUNCT
ftr-425	532	1	i	i	PRON
ftr-425	532	2	d.	d.	PROPN
ftr-425	532	3	at	at	ADP
ftr-425	532	4	759	759	NUM
ftr-425	532	5	-	-	SYM
ftr-425	532	6	60	60	NUM
ftr-425	532	7	.	.	PUNCT
ftr-425	532	8	113	113	NUM
ftr-425	532	9	.	.	PUNCT
ftr-425	533	1	i	i	PRON
ftr-425	533	2	d.	d.	PROPN
ftr-425	533	3	at	at	ADP
ftr-425	533	4	760	760	NUM
ftr-425	533	5	.	.	PROPN
ftr-425	533	6	114	114	NUM
ftr-425	533	7	.	.	PUNCT
ftr-425	534	1	i	i	PRON
ftr-425	534	2	d.	d.	PROPN
ftr-425	534	3	at	at	ADP
ftr-425	534	4	760	760	NUM
ftr-425	534	5	,	,	PUNCT
ftr-425	534	6	n.2	n.2	NOUN
ftr-425	534	7	.	.	PROPN
ftr-425	534	8	115	115	NUM
ftr-425	534	9	.	.	PUNCT
ftr-425	535	1	i	i	PRON
ftr-425	535	2	d.	d.	PROPN
ftr-425	535	3	at	at	ADP
ftr-425	535	4	761	761	NUM
ftr-425	535	5	-	-	SYM
ftr-425	535	6	62	62	NUM
ftr-425	535	7	.	.	PUNCT
ftr-425	536	1	116	116	NUM
ftr-425	536	2	.	.	PUNCT
ftr-425	537	1	i	i	PRON
ftr-425	537	2	d.	d.	PROPN
ftr-425	537	3	at	at	ADP
ftr-425	537	4	763	763	NUM
ftr-425	537	5	.	.	PUNCT
ftr-425	538	1	117	117	NUM
ftr-425	538	2	.	.	PUNCT
ftr-425	539	1	i	i	PRON
ftr-425	539	2	d.	d.	VERB
ftr-425	539	3	the	the	DET
ftr-425	539	4	two	two	NUM
ftr-425	539	5	cases	case	NOUN
ftr-425	539	6	cited	cite	VERB
ftr-425	539	7	in	in	ADP
ftr-425	539	8	blaney	blaney	NOUN
ftr-425	539	9	supporting	support	VERB
ftr-425	539	10	the	the	DET
ftr-425	539	11	use	use	NOUN
ftr-425	539	12	of	of	ADP
ftr-425	539	13	gross	gross	ADJ
ftr-425	539	14	ups	up	NOUN
ftr-425	539	15	to	to	PART
ftr-425	539	16	offset	offset	VERB
ftr-425	539	17	adverse	adverse	ADJ
ftr-425	539	18	consequences	consequence	NOUN
ftr-425	539	19	are	be	AUX
ftr-425	539	20	sears	sears	PROPN
ftr-425	539	21	v.	v.	ADP
ftr-425	539	22	atchison	atchison	PROPN
ftr-425	539	23	,	,	PUNCT
ftr-425	539	24	topeka	topeka	PROPN
ftr-425	539	25	&	&	CCONJ
ftr-425	539	26	santa	santa	PROPN
ftr-425	539	27	fe	fe	PROPN
ftr-425	539	28	ry	ry	PROPN
ftr-425	539	29	.	.	PROPN
ftr-425	539	30	co.	co.	PROPN
ftr-425	539	31	,	,	PUNCT
ftr-425	539	32	749	749	NUM
ftr-425	539	33	f2.d	f2.d	PROPN
ftr-425	539	34	1451	1451	NUM
ftr-425	539	35	,	,	PUNCT
ftr-425	539	36	1456	1456	NUM
ftr-425	539	37	(	(	PUNCT
ftr-425	539	38	10th	10th	ADJ
ftr-425	539	39	cir	cir	NOUN
ftr-425	539	40	.	.	PROPN
ftr-425	539	41	1984	1984	NUM
ftr-425	539	42	)	)	PUNCT
ftr-425	539	43	and	and	CCONJ
ftr-425	539	44	eeoc	eeoc	PROPN
ftr-425	539	45	v.	v.	PROPN
ftr-425	539	46	joe	joe	PROPN
ftr-425	539	47	's	's	PART
ftr-425	539	48	stone	stone	NOUN
ftr-425	539	49	crab	crab	NOUN
ftr-425	539	50	,	,	PUNCT
ftr-425	539	51	inc	inc	PROPN
ftr-425	539	52	.	.	PROPN
ftr-425	539	53	,	,	PUNCT
ftr-425	539	54	15	15	NUM
ftr-425	539	55	f.	f.	PROPN
ftr-425	539	56	supp	supp	PROPN
ftr-425	539	57	.	.	PUNCT
ftr-425	540	1	2d	2d	PROPN
ftr-425	540	2	1364	1364	NUM
ftr-425	540	3	,	,	PUNCT
ftr-425	540	4	1380	1380	NUM
ftr-425	540	5	(	(	PUNCT
ftr-425	540	6	s.d	s.d	PROPN
ftr-425	540	7	.	.	PROPN
ftr-425	540	8	fla	fla	PROPN
ftr-425	540	9	.	.	PUNCT
ftr-425	541	1	1998	1998	NUM
ftr-425	541	2	)	)	PUNCT
ftr-425	541	3	.	.	PUNCT
ftr-425	542	1	[	[	X
ftr-425	542	2	vol6:9	vol6:9	NOUN
ftr-425	542	3	litigation	litigation	NOUN
ftr-425	542	4	expenses	expense	NOUN
ftr-425	542	5	and	and	CCONJ
ftr-425	542	6	the	the	DET
ftr-425	542	7	amt	amt	PROPN
ftr-425	542	8	because	because	SCONJ
ftr-425	542	9	wlad	wlad	NOUN
ftr-425	542	10	incorporates	incorporate	VERB
ftr-425	542	11	remedies	remedy	NOUN
ftr-425	542	12	authorized	authorize	VERB
ftr-425	542	13	by	by	ADP
ftr-425	542	14	the	the	DET
ftr-425	542	15	federal	federal	ADJ
ftr-425	542	16	civil	civil	ADJ
ftr-425	542	17	rights	right	NOUN
ftr-425	542	18	act	act	NOUN
ftr-425	542	19	and	and	CCONJ
ftr-425	542	20	that	that	DET
ftr-425	542	21	statute	statute	NOUN
ftr-425	542	22	has	have	AUX
ftr-425	542	23	been	be	AUX
ftr-425	542	24	interpreted	interpret	VERB
ftr-425	542	25	to	to	PART
ftr-425	542	26	provide	provide	VERB
ftr-425	542	27	the	the	DET
ftr-425	542	28	equitable	equitable	ADJ
ftr-425	542	29	remedy	remedy	NOUN
ftr-425	542	30	of	of	ADP
ftr-425	542	31	offsetting	offset	VERB
ftr-425	542	32	additional	additional	ADJ
ftr-425	542	33	federal	federal	ADJ
ftr-425	542	34	income	income	NOUN
ftr-425	542	35	tax	tax	NOUN
ftr-425	542	36	consequences	consequence	NOUN
ftr-425	542	37	of	of	ADP
ftr-425	542	38	damage	damage	NOUN
ftr-425	542	39	awards	award	NOUN
ftr-425	542	40	,	,	PUNCT
ftr-425	542	41	we	we	PRON
ftr-425	542	42	hold	hold	VERB
ftr-425	542	43	that	that	PRON
ftr-425	542	44	wlad	wlad	NOUN
ftr-425	542	45	allows	allow	VERB
ftr-425	542	46	offsets	offset	NOUN
ftr-425	542	47	for	for	ADP
ftr-425	542	48	additional	additional	ADJ
ftr-425	542	49	federal	federal	ADJ
ftr-425	542	50	income	income	NOUN
ftr-425	542	51	tax	tax	NOUN
ftr-425	542	52	consequences	consequence	NOUN
ftr-425	542	53	.	.	PUNCT
ftr-425	543	1	"8	"8	ADJ
ftr-425	543	2	a	a	DET
ftr-425	543	3	new	new	ADJ
ftr-425	543	4	jersey	jersey	PROPN
ftr-425	543	5	state	state	NOUN
ftr-425	543	6	trial	trial	NOUN
ftr-425	543	7	court	court	NOUN
ftr-425	543	8	reached	reach	VERB
ftr-425	543	9	a	a	DET
ftr-425	543	10	similar	similar	ADJ
ftr-425	543	11	conclusion	conclusion	NOUN
ftr-425	543	12	under	under	ADP
ftr-425	543	13	new	new	PROPN
ftr-425	543	14	jersey	jersey	PROPN
ftr-425	543	15	's	's	PART
ftr-425	543	16	laws	law	NOUN
ftr-425	543	17	against	against	ADP
ftr-425	543	18	discrimination	discrimination	NOUN
ftr-425	543	19	(	(	PUNCT
ftr-425	543	20	"	"	PUNCT
ftr-425	543	21	njlad	njlad	NOUN
ftr-425	543	22	"	"	PUNCT
ftr-425	543	23	)	)	PUNCT
ftr-425	543	24	in	in	ADP
ftr-425	543	25	ferrante	ferrante	PROPN
ftr-425	543	26	v.	v.	ADP
ftr-425	543	27	sciaretta	sciaretta	NOUN
ftr-425	543	28	.	.	PUNCT
ftr-425	544	1	"19	"19	PUNCT
ftr-425	544	2	in	in	ADP
ftr-425	544	3	that	that	DET
ftr-425	544	4	case	case	NOUN
ftr-425	544	5	,	,	PUNCT
ftr-425	544	6	the	the	DET
ftr-425	544	7	plaintiff	plaintiff	NOUN
ftr-425	544	8	recovered	recover	VERB
ftr-425	544	9	$	$	SYM
ftr-425	544	10	340,659	340,659	NUM
ftr-425	544	11	in	in	ADP
ftr-425	544	12	back	back	ADJ
ftr-425	544	13	pay	pay	NOUN
ftr-425	544	14	and	and	CCONJ
ftr-425	544	15	front	front	ADJ
ftr-425	544	16	pay	pay	NOUN
ftr-425	544	17	and	and	CCONJ
ftr-425	544	18	$	$	SYM
ftr-425	544	19	895,025	895,025	NUM
ftr-425	544	20	in	in	ADP
ftr-425	544	21	attorney	attorney	NOUN
ftr-425	544	22	's	's	PART
ftr-425	544	23	fees	fee	NOUN
ftr-425	544	24	and	and	CCONJ
ftr-425	544	25	costs.2	costs.2	NOUN
ftr-425	544	26	the	the	DET
ftr-425	544	27	plaintiff	plaintiff	NOUN
ftr-425	544	28	requested	request	VERB
ftr-425	544	29	a	a	DET
ftr-425	544	30	gross	gross	NOUN
ftr-425	544	31	up	up	ADV
ftr-425	544	32	in	in	ADP
ftr-425	544	33	the	the	DET
ftr-425	544	34	amount	amount	NOUN
ftr-425	544	35	of	of	ADP
ftr-425	544	36	$	$	SYM
ftr-425	544	37	107,000	107,000	NUM
ftr-425	544	38	to	to	PART
ftr-425	544	39	neutralize	neutralize	VERB
ftr-425	544	40	the	the	DET
ftr-425	544	41	adverse	adverse	ADJ
ftr-425	544	42	tax	tax	NOUN
ftr-425	544	43	consequences	consequence	NOUN
ftr-425	544	44	caused	cause	VERB
ftr-425	544	45	by	by	ADP
ftr-425	544	46	the	the	DET
ftr-425	544	47	amt	amt	PROPN
ftr-425	544	48	trap	trap	NOUN
ftr-425	544	49	.	.	PUNCT
ftr-425	545	1	'21	'21	NUM
ftr-425	545	2	in	in	ADP
ftr-425	545	3	analyzing	analyze	VERB
ftr-425	545	4	the	the	DET
ftr-425	545	5	propriety	propriety	NOUN
ftr-425	545	6	of	of	ADP
ftr-425	545	7	a	a	DET
ftr-425	545	8	gross	gross	NOUN
ftr-425	545	9	up	up	ADP
ftr-425	545	10	,	,	PUNCT
ftr-425	545	11	the	the	DET
ftr-425	545	12	court	court	NOUN
ftr-425	545	13	described	describe	VERB
ftr-425	545	14	the	the	DET
ftr-425	545	15	similarities	similarity	NOUN
ftr-425	545	16	in	in	ADP
ftr-425	545	17	purpose	purpose	NOUN
ftr-425	545	18	and	and	CCONJ
ftr-425	545	19	structure	structure	NOUN
ftr-425	545	20	between	between	ADP
ftr-425	545	21	the	the	DET
ftr-425	545	22	njlad	njlad	NOUN
ftr-425	545	23	and	and	CCONJ
ftr-425	545	24	the	the	DET
ftr-425	545	25	federal	federal	ADJ
ftr-425	545	26	antidiscrimination	antidiscrimination	NOUN
ftr-425	545	27	statutes	statute	NOUN
ftr-425	545	28	and	and	CCONJ
ftr-425	545	29	,	,	PUNCT
ftr-425	545	30	as	as	ADP
ftr-425	545	31	in	in	ADP
ftr-425	545	32	blaney	blaney	NOUN
ftr-425	545	33	,	,	PUNCT
ftr-425	545	34	cited	cite	VERB
ftr-425	545	35	federal	federal	ADJ
ftr-425	545	36	caselaw	caselaw	NOUN
ftr-425	545	37	that	that	PRON
ftr-425	545	38	supported	support	VERB
ftr-425	545	39	gross	gross	ADJ
ftr-425	545	40	ups	up	NOUN
ftr-425	545	41	to	to	PART
ftr-425	545	42	counteract	counteract	VERB
ftr-425	545	43	the	the	DET
ftr-425	545	44	adverse	adverse	ADJ
ftr-425	545	45	tax	tax	NOUN
ftr-425	545	46	consequences	consequence	NOUN
ftr-425	545	47	caused	cause	VERB
ftr-425	545	48	by	by	ADP
ftr-425	545	49	bunched	bunch	VERB
ftr-425	545	50	awards.22	awards.22	NOUN
ftr-425	545	51	as	as	ADP
ftr-425	545	52	a	a	DET
ftr-425	545	53	result	result	NOUN
ftr-425	545	54	,	,	PUNCT
ftr-425	545	55	the	the	DET
ftr-425	545	56	court	court	NOUN
ftr-425	545	57	concluded	conclude	VERB
ftr-425	545	58	,	,	PUNCT
ftr-425	545	59	"	"	PUNCT
ftr-425	545	60	defendants	defendant	NOUN
ftr-425	545	61	will	will	AUX
ftr-425	545	62	be	be	AUX
ftr-425	545	63	required	require	VERB
ftr-425	545	64	to	to	PART
ftr-425	545	65	compensate	compensate	VERB
ftr-425	545	66	[	[	PRON
ftr-425	545	67	the	the	DET
ftr-425	545	68	]	]	X
ftr-425	545	69	plaintiff	plaintiff	NOUN
ftr-425	545	70	for	for	ADP
ftr-425	545	71	the	the	DET
ftr-425	545	72	negative	negative	ADJ
ftr-425	545	73	tax	tax	NOUN
ftr-425	545	74	consequences	consequence	NOUN
ftr-425	545	75	of	of	ADP
ftr-425	545	76	receiving	receive	VERB
ftr-425	545	77	the	the	DET
ftr-425	545	78	lump	lump	NOUN
ftr-425	545	79	sum	sum	NOUN
ftr-425	545	80	award	award	NOUN
ftr-425	545	81	.	.	PUNCT
ftr-425	545	82	'	'	PUNCT
ftr-425	546	1	'	'	PUNCT
ftr-425	546	2	23	23	NUM
ftr-425	546	3	only	only	ADV
ftr-425	546	4	one	one	NUM
ftr-425	546	5	case	case	NOUN
ftr-425	546	6	involving	involve	VERB
ftr-425	546	7	federal	federal	ADJ
ftr-425	546	8	law	law	NOUN
ftr-425	546	9	has	have	AUX
ftr-425	546	10	addressed	address	VERB
ftr-425	546	11	the	the	DET
ftr-425	546	12	propriety	propriety	NOUN
ftr-425	546	13	of	of	ADP
ftr-425	546	14	gross	gross	ADJ
ftr-425	546	15	ups	up	NOUN
ftr-425	546	16	to	to	PART
ftr-425	546	17	counteract	counteract	VERB
ftr-425	546	18	adverse	adverse	ADJ
ftr-425	546	19	tax	tax	NOUN
ftr-425	546	20	consequences	consequence	NOUN
ftr-425	546	21	resulting	result	VERB
ftr-425	546	22	from	from	ADP
ftr-425	546	23	the	the	DET
ftr-425	546	24	amt	amt	PROPN
ftr-425	546	25	trap	trap	NOUN
ftr-425	546	26	.	.	PUNCT
ftr-425	547	1	in	in	ADP
ftr-425	547	2	that	that	DET
ftr-425	547	3	case	case	NOUN
ftr-425	547	4	,	,	PUNCT
ftr-425	547	5	porter	porter	NOUN
ftr-425	547	6	v.	v.	PROPN
ftr-425	547	7	united	united	PROPN
ftr-425	547	8	states	states	PROPN
ftr-425	547	9	agency	agency	PROPN
ftr-425	547	10	for	for	ADP
ftr-425	547	11	international	international	ADJ
ftr-425	547	12	development,24	development,24	NOUN
ftr-425	547	13	the	the	DET
ftr-425	547	14	district	district	NOUN
ftr-425	547	15	court	court	NOUN
ftr-425	547	16	concluded	conclude	VERB
ftr-425	547	17	that	that	SCONJ
ftr-425	547	18	,	,	PUNCT
ftr-425	547	19	although	although	SCONJ
ftr-425	547	20	it	it	PRON
ftr-425	547	21	believed	believe	VERB
ftr-425	547	22	it	it	PRON
ftr-425	547	23	had	have	VERB
ftr-425	547	24	the	the	DET
ftr-425	547	25	power	power	NOUN
ftr-425	547	26	to	to	PART
ftr-425	547	27	order	order	VERB
ftr-425	547	28	a	a	DET
ftr-425	547	29	gross	gross	ADJ
ftr-425	547	30	up	up	ADP
ftr-425	547	31	,	,	PUNCT
ftr-425	547	32	such	such	DET
ftr-425	547	33	an	an	DET
ftr-425	547	34	order	order	NOUN
ftr-425	547	35	was	be	AUX
ftr-425	547	36	inappropriate	inappropriate	ADJ
ftr-425	547	37	in	in	ADP
ftr-425	547	38	that	that	DET
ftr-425	547	39	case	case	NOUN
ftr-425	547	40	because	because	SCONJ
ftr-425	547	41	the	the	DET
ftr-425	547	42	adverse	adverse	ADJ
ftr-425	547	43	tax	tax	NOUN
ftr-425	547	44	consequences	consequence	NOUN
ftr-425	547	45	were	be	AUX
ftr-425	547	46	not	not	PART
ftr-425	547	47	"	"	PUNCT
ftr-425	547	48	established	establish	VERB
ftr-425	547	49	[	[	X
ftr-425	547	50	and	and	CCONJ
ftr-425	547	51	]	]	X
ftr-425	547	52	capable	capable	ADJ
ftr-425	547	53	of	of	ADP
ftr-425	547	54	precise	precise	ADJ
ftr-425	547	55	calculation	calculation	NOUN
ftr-425	547	56	.	.	PUNCT
ftr-425	548	1	"'125	"'125	PROPN
ftr-425	549	1	presumably	presumably	ADV
ftr-425	549	2	,	,	PUNCT
ftr-425	549	3	the	the	DET
ftr-425	549	4	court	court	NOUN
ftr-425	549	5	felt	feel	VERB
ftr-425	549	6	that	that	SCONJ
ftr-425	549	7	because	because	SCONJ
ftr-425	549	8	the	the	DET
ftr-425	549	9	d.c	d.c	PROPN
ftr-425	549	10	.	.	PROPN
ftr-425	549	11	circuit	circuit	PROPN
ftr-425	549	12	in	in	ADP
ftr-425	549	13	which	which	PRON
ftr-425	549	14	it	it	PRON
ftr-425	549	15	sat	sit	VERB
ftr-425	549	16	had	have	AUX
ftr-425	549	17	not	not	PART
ftr-425	549	18	yet	yet	ADV
ftr-425	549	19	weighed	weigh	VERB
ftr-425	549	20	in	in	ADP
ftr-425	549	21	on	on	ADP
ftr-425	549	22	the	the	DET
ftr-425	549	23	underlying	underlie	VERB
ftr-425	549	24	tax	tax	NOUN
ftr-425	549	25	issue	issue	NOUN
ftr-425	549	26	,	,	PUNCT
ftr-425	549	27	it	it	PRON
ftr-425	549	28	was	be	AUX
ftr-425	549	29	uncertain	uncertain	ADJ
ftr-425	549	30	whether	whether	SCONJ
ftr-425	549	31	the	the	DET
ftr-425	549	32	amt	amt	PROPN
ftr-425	549	33	trap	trap	NOUN
ftr-425	549	34	would	would	AUX
ftr-425	549	35	actually	actually	ADV
ftr-425	549	36	be	be	AUX
ftr-425	549	37	implicated	implicate	VERB
ftr-425	549	38	in	in	ADP
ftr-425	549	39	the	the	DET
ftr-425	549	40	plaintiff	plaintiff	NOUN
ftr-425	549	41	-	-	PUNCT
ftr-425	549	42	taxpayer	taxpayer	NOUN
ftr-425	549	43	's	's	PART
ftr-425	549	44	case.126	case.126	NOUN
ftr-425	549	45	these	these	DET
ftr-425	549	46	three	three	NUM
ftr-425	549	47	cases	case	NOUN
ftr-425	549	48	suggest	suggest	VERB
ftr-425	549	49	that	that	SCONJ
ftr-425	549	50	the	the	DET
ftr-425	549	51	gross	gross	ADJ
ftr-425	549	52	up	up	ADP
ftr-425	549	53	question	question	NOUN
ftr-425	549	54	may	may	AUX
ftr-425	549	55	be	be	AUX
ftr-425	549	56	the	the	DET
ftr-425	549	57	next	next	ADJ
ftr-425	549	58	,	,	PUNCT
ftr-425	549	59	and	and	CCONJ
ftr-425	549	60	perhaps	perhaps	ADV
ftr-425	549	61	final	final	ADJ
ftr-425	549	62	,	,	PUNCT
ftr-425	549	63	stage	stage	NOUN
ftr-425	549	64	in	in	ADP
ftr-425	549	65	the	the	DET
ftr-425	549	66	evolution	evolution	NOUN
ftr-425	549	67	of	of	ADP
ftr-425	549	68	the	the	DET
ftr-425	549	69	voluminous	voluminous	ADJ
ftr-425	549	70	litigation	litigation	NOUN
ftr-425	549	71	surrounding	surround	VERB
ftr-425	549	72	the	the	DET
ftr-425	549	73	amt	amt	PROPN
ftr-425	549	74	trap	trap	NOUN
ftr-425	549	75	.	.	PUNCT
ftr-425	550	1	if	if	SCONJ
ftr-425	550	2	successful	successful	ADJ
ftr-425	550	3	,	,	PUNCT
ftr-425	550	4	gross	gross	ADJ
ftr-425	550	5	ups	up	NOUN
ftr-425	550	6	will	will	AUX
ftr-425	550	7	effectively	effectively	ADV
ftr-425	550	8	shift	shift	VERB
ftr-425	550	9	most	most	ADJ
ftr-425	550	10	of	of	ADP
ftr-425	550	11	the	the	DET
ftr-425	550	12	burden	burden	NOUN
ftr-425	550	13	of	of	ADP
ftr-425	550	14	this	this	DET
ftr-425	550	15	unfair	unfair	ADJ
ftr-425	550	16	trap	trap	NOUN
ftr-425	550	17	from	from	ADP
ftr-425	550	18	isolated	isolate	VERB
ftr-425	550	19	,	,	PUNCT
ftr-425	550	20	uncoordinated	uncoordinated	ADJ
ftr-425	550	21	,	,	PUNCT
ftr-425	550	22	and	and	CCONJ
ftr-425	550	23	politically	politically	ADV
ftr-425	550	24	powerless	powerless	ADJ
ftr-425	550	25	plaintiffs	plaintiff	NOUN
ftr-425	550	26	onto	onto	ADP
ftr-425	550	27	much	much	ADV
ftr-425	550	28	more	more	ADV
ftr-425	550	29	coordinated	coordinated	ADJ
ftr-425	550	30	and	and	CCONJ
ftr-425	550	31	politically	politically	ADV
ftr-425	550	32	powerful	powerful	ADJ
ftr-425	550	33	118	118	NUM
ftr-425	550	34	.	.	PUNCT
ftr-425	551	1	blaney	blaney	NOUN
ftr-425	551	2	,	,	PUNCT
ftr-425	551	3	87	87	NUM
ftr-425	551	4	p.3d	p.3d	NOUN
ftr-425	551	5	at	at	ADP
ftr-425	551	6	763	763	NUM
ftr-425	551	7	.	.	PUNCT
ftr-425	552	1	119	119	NUM
ftr-425	552	2	.	.	NUM
ftr-425	552	3	839	839	NUM
ftr-425	552	4	a.2d	a.2d	SYM
ftr-425	552	5	993	993	NUM
ftr-425	552	6	(	(	PUNCT
ftr-425	552	7	n.j	n.j	PROPN
ftr-425	552	8	.	.	PUNCT
ftr-425	552	9	super	super	PROPN
ftr-425	552	10	.	.	PUNCT
ftr-425	553	1	ct	ct	PROPN
ftr-425	553	2	.	.	PUNCT
ftr-425	553	3	law	law	PROPN
ftr-425	553	4	div	div	PROPN
ftr-425	553	5	.	.	PROPN
ftr-425	553	6	2003	2003	NUM
ftr-425	553	7	)	)	PUNCT
ftr-425	553	8	.	.	PUNCT
ftr-425	554	1	120	120	NUM
ftr-425	554	2	.	.	X
ftr-425	554	3	ferrante	ferrante	PROPN
ftr-425	554	4	,	,	PUNCT
ftr-425	554	5	839	839	NUM
ftr-425	554	6	a.2d	a.2d	PUNCT
ftr-425	554	7	at	at	ADP
ftr-425	554	8	994	994	NUM
ftr-425	554	9	.	.	PUNCT
ftr-425	554	10	121	121	NUM
ftr-425	554	11	.	.	PUNCT
ftr-425	555	1	i	i	PRON
ftr-425	555	2	d.	d.	PROPN
ftr-425	555	3	at	at	ADP
ftr-425	555	4	998	998	NUM
ftr-425	555	5	.	.	PUNCT
ftr-425	556	1	122	122	NUM
ftr-425	556	2	.	.	PUNCT
ftr-425	557	1	i	i	PRON
ftr-425	557	2	d.	d.	PROPN
ftr-425	557	3	at	at	ADP
ftr-425	557	4	996	996	NUM
ftr-425	557	5	.	.	PUNCT
ftr-425	558	1	in	in	ADP
ftr-425	558	2	addition	addition	NOUN
ftr-425	558	3	to	to	ADP
ftr-425	558	4	citing	cite	VERB
ftr-425	558	5	to	to	ADP
ftr-425	558	6	blaney	blaney	NOUN
ftr-425	558	7	and	and	CCONJ
ftr-425	558	8	sears	sear	NOUN
ftr-425	558	9	,	,	PUNCT
ftr-425	558	10	see	see	VERB
ftr-425	558	11	supra	supra	PROPN
ftr-425	558	12	notes	note	NOUN
ftr-425	558	13	i	i	PRON
ftr-425	558	14	i1	i1	PROPN
ftr-425	558	15	and	and	CCONJ
ftr-425	558	16	117	117	NUM
ftr-425	558	17	,	,	PUNCT
ftr-425	558	18	ferrante	ferrante	PROPN
ftr-425	558	19	also	also	ADV
ftr-425	558	20	cited	cite	VERB
ftr-425	558	21	o'neill	o'neill	PROPN
ftr-425	558	22	v.	v.	ADP
ftr-425	558	23	sears	sears	PROPN
ftr-425	558	24	,	,	PUNCT
ftr-425	558	25	roebuck	roebuck	PROPN
ftr-425	558	26	&	&	CCONJ
ftr-425	558	27	co.	co.	PROPN
ftr-425	558	28	,	,	PUNCT
ftr-425	558	29	108	108	NUM
ftr-425	558	30	f.	f.	PROPN
ftr-425	558	31	supp	supp	PROPN
ftr-425	558	32	.	.	PUNCT
ftr-425	559	1	2d	2d	NOUN
ftr-425	559	2	443	443	NUM
ftr-425	559	3	(	(	PUNCT
ftr-425	559	4	e.d	e.d	PROPN
ftr-425	559	5	.	.	PROPN
ftr-425	559	6	pa	pa	PROPN
ftr-425	559	7	.	.	PROPN
ftr-425	559	8	2000	2000	NUM
ftr-425	559	9	)	)	PUNCT
ftr-425	559	10	.	.	PUNCT
ftr-425	560	1	123	123	NUM
ftr-425	560	2	.	.	X
ftr-425	560	3	ferrante	ferrante	PROPN
ftr-425	560	4	,	,	PUNCT
ftr-425	560	5	839	839	NUM
ftr-425	560	6	a.2d	a.2d	PUNCT
ftr-425	560	7	at	at	ADP
ftr-425	560	8	996	996	NUM
ftr-425	560	9	.	.	PUNCT
ftr-425	561	1	124	124	NUM
ftr-425	561	2	.	.	X
ftr-425	562	1	293	293	NUM
ftr-425	562	2	f.	f.	PROPN
ftr-425	562	3	supp	supp	PROPN
ftr-425	562	4	.	.	PUNCT
ftr-425	563	1	2d	2d	NOUN
ftr-425	563	2	152	152	NUM
ftr-425	563	3	(	(	PUNCT
ftr-425	563	4	2003	2003	NUM
ftr-425	563	5	)	)	PUNCT
ftr-425	563	6	.	.	PUNCT
ftr-425	564	1	125.:id	125.:id	X
ftr-425	564	2	.	.	PUNCT
ftr-425	565	1	at	at	ADP
ftr-425	565	2	156	156	NUM
ftr-425	565	3	.	.	PUNCT
ftr-425	565	4	126	126	NUM
ftr-425	565	5	.	.	PUNCT
ftr-425	566	1	i	i	PRON
ftr-425	566	2	d.	d.	PROPN
ftr-425	566	3	at	at	ADP
ftr-425	566	4	153	153	NUM
ftr-425	566	5	-	-	SYM
ftr-425	566	6	56	56	NUM
ftr-425	566	7	.	.	PUNCT
ftr-425	567	1	20041	20041	NUM
ftr-425	568	1	florida	florida	PROPN
ftr-425	568	2	tax	tax	NOUN
ftr-425	568	3	review	review	NOUN
ftr-425	568	4	defendants	defendant	NOUN
ftr-425	568	5	.	.	PUNCT
ftr-425	569	1	'27	'27	NUM
ftr-425	569	2	as	as	ADP
ftr-425	569	3	a	a	DET
ftr-425	569	4	result	result	NOUN
ftr-425	569	5	,	,	PUNCT
ftr-425	569	6	it	it	PRON
ftr-425	569	7	is	be	AUX
ftr-425	569	8	likely	likely	ADJ
ftr-425	569	9	that	that	SCONJ
ftr-425	569	10	the	the	DET
ftr-425	569	11	long	long	ADV
ftr-425	569	12	-	-	PUNCT
ftr-425	569	13	awaited	await	VERB
ftr-425	569	14	legislative	legislative	ADJ
ftr-425	569	15	fix	fix	NOUN
ftr-425	569	16	would	would	AUX
ftr-425	569	17	soon	soon	ADV
ftr-425	569	18	occur	occur	VERB
ftr-425	569	19	.	.	PUNCT
ftr-425	570	1	c.	c.	NOUN
ftr-425	571	1	the	the	DET
ftr-425	571	2	courts	court	NOUN
ftr-425	571	3	in	in	ADP
ftr-425	571	4	addition	addition	NOUN
ftr-425	571	5	to	to	ADP
ftr-425	571	6	its	its	PRON
ftr-425	571	7	effect	effect	NOUN
ftr-425	571	8	on	on	ADP
ftr-425	571	9	litigants	litigant	NOUN
ftr-425	571	10	and	and	CCONJ
ftr-425	571	11	plaintiffs	plaintiff	NOUN
ftr-425	571	12	'	'	PART
ftr-425	571	13	attorneys	attorney	NOUN
ftr-425	571	14	,	,	PUNCT
ftr-425	571	15	the	the	DET
ftr-425	571	16	amt	amt	PROPN
ftr-425	571	17	trap	trap	NOUN
ftr-425	571	18	has	have	AUX
ftr-425	571	19	increased	increase	VERB
ftr-425	571	20	the	the	DET
ftr-425	571	21	workload	workload	NOUN
ftr-425	571	22	of	of	ADP
ftr-425	571	23	the	the	DET
ftr-425	571	24	courts	court	NOUN
ftr-425	571	25	.	.	PUNCT
ftr-425	572	1	we	we	PRON
ftr-425	572	2	have	have	AUX
ftr-425	572	3	already	already	ADV
ftr-425	572	4	described	describe	VERB
ftr-425	572	5	the	the	DET
ftr-425	572	6	pronounced	pronounce	VERB
ftr-425	572	7	circuit	circuit	NOUN
ftr-425	572	8	court	court	NOUN
ftr-425	572	9	split	split	VERB
ftr-425	572	10	on	on	ADP
ftr-425	572	11	the	the	DET
ftr-425	572	12	underlying	underlie	VERB
ftr-425	572	13	tax	tax	NOUN
ftr-425	572	14	issue	issue	NOUN
ftr-425	572	15	,	,	PUNCT
ftr-425	572	16	which	which	PRON
ftr-425	572	17	will	will	AUX
ftr-425	572	18	likely	likely	ADV
ftr-425	572	19	be	be	AUX
ftr-425	572	20	settled	settle	VERB
ftr-425	572	21	by	by	ADP
ftr-425	572	22	the	the	DET
ftr-425	572	23	supreme	supreme	PROPN
ftr-425	572	24	court	court	PROPN
ftr-425	572	25	in	in	ADP
ftr-425	572	26	early	early	ADJ
ftr-425	572	27	2005.128	2005.128	NUM
ftr-425	572	28	this	this	DET
ftr-425	572	29	tax	tax	NOUN
ftr-425	572	30	litigation	litigation	NOUN
ftr-425	572	31	alone	alone	ADV
ftr-425	572	32	has	have	AUX
ftr-425	572	33	taken	take	VERB
ftr-425	572	34	up	up	ADP
ftr-425	572	35	a	a	DET
ftr-425	572	36	good	good	ADJ
ftr-425	572	37	deal	deal	NOUN
ftr-425	572	38	of	of	ADP
ftr-425	572	39	the	the	DET
ftr-425	572	40	judiciary	judiciary	NOUN
ftr-425	572	41	's	's	PART
ftr-425	572	42	time	time	NOUN
ftr-425	572	43	and	and	CCONJ
ftr-425	572	44	resources	resource	NOUN
ftr-425	572	45	.	.	PUNCT
ftr-425	573	1	the	the	DET
ftr-425	573	2	expended	expend	VERB
ftr-425	573	3	judicial	judicial	ADJ
ftr-425	573	4	resources	resource	NOUN
ftr-425	573	5	,	,	PUNCT
ftr-425	573	6	however	however	ADV
ftr-425	573	7	,	,	PUNCT
ftr-425	573	8	have	have	AUX
ftr-425	573	9	not	not	PART
ftr-425	573	10	been	be	AUX
ftr-425	573	11	limited	limit	VERB
ftr-425	573	12	to	to	ADP
ftr-425	573	13	litigation	litigation	NOUN
ftr-425	573	14	concerning	concern	VERB
ftr-425	573	15	the	the	DET
ftr-425	573	16	proper	proper	ADJ
ftr-425	573	17	tax	tax	NOUN
ftr-425	573	18	treatment	treatment	NOUN
ftr-425	573	19	of	of	ADP
ftr-425	573	20	contingent	contingent	ADJ
ftr-425	573	21	legal	legal	ADJ
ftr-425	573	22	fees	fee	NOUN
ftr-425	573	23	.	.	PUNCT
ftr-425	574	1	the	the	DET
ftr-425	574	2	amt	amt	PROPN
ftr-425	574	3	trap	trap	NOUN
ftr-425	574	4	has	have	AUX
ftr-425	574	5	given	give	VERB
ftr-425	574	6	rise	rise	NOUN
ftr-425	574	7	to	to	ADP
ftr-425	574	8	litigation	litigation	NOUN
ftr-425	574	9	over	over	ADP
ftr-425	574	10	entirely	entirely	ADV
ftr-425	574	11	non	non	ADJ
ftr-425	574	12	-	-	ADJ
ftr-425	574	13	tax	tax	ADJ
ftr-425	574	14	issues	issue	NOUN
ftr-425	574	15	as	as	ADV
ftr-425	574	16	well	well	ADV
ftr-425	574	17	.	.	PUNCT
ftr-425	575	1	we	we	PRON
ftr-425	575	2	have	have	AUX
ftr-425	575	3	already	already	ADV
ftr-425	575	4	described	describe	VERB
ftr-425	575	5	the	the	DET
ftr-425	575	6	two	two	NUM
ftr-425	575	7	state	state	NOUN
ftr-425	575	8	cases	case	NOUN
ftr-425	575	9	and	and	CCONJ
ftr-425	575	10	one	one	NUM
ftr-425	575	11	federal	federal	ADJ
ftr-425	575	12	case	case	NOUN
ftr-425	575	13	that	that	PRON
ftr-425	575	14	considered	consider	VERB
ftr-425	575	15	the	the	DET
ftr-425	575	16	ability	ability	NOUN
ftr-425	575	17	of	of	ADP
ftr-425	575	18	courts	court	NOUN
ftr-425	575	19	to	to	PART
ftr-425	575	20	gross	gross	VERB
ftr-425	575	21	up	up	ADP
ftr-425	575	22	damages	damage	NOUN
ftr-425	575	23	recoveries	recovery	NOUN
ftr-425	575	24	to	to	PART
ftr-425	575	25	offset	offset	VERB
ftr-425	575	26	the	the	DET
ftr-425	575	27	adverse	adverse	ADJ
ftr-425	575	28	effects	effect	NOUN
ftr-425	575	29	of	of	ADP
ftr-425	575	30	the	the	DET
ftr-425	575	31	amt	amt	PROPN
ftr-425	575	32	trap	trap	NOUN
ftr-425	575	33	.	.	PUNCT
ftr-425	576	1	'29	'29	NUM
ftr-425	576	2	the	the	DET
ftr-425	576	3	amt	amt	PROPN
ftr-425	576	4	trap	trap	NOUN
ftr-425	576	5	has	have	AUX
ftr-425	576	6	given	give	VERB
ftr-425	576	7	rise	rise	NOUN
ftr-425	576	8	to	to	ADP
ftr-425	576	9	litigation	litigation	NOUN
ftr-425	576	10	over	over	ADP
ftr-425	576	11	several	several	ADJ
ftr-425	576	12	other	other	ADJ
ftr-425	576	13	tangential	tangential	ADJ
ftr-425	576	14	issues	issue	NOUN
ftr-425	576	15	,	,	PUNCT
ftr-425	576	16	which	which	PRON
ftr-425	576	17	are	be	AUX
ftr-425	576	18	discussed	discuss	VERB
ftr-425	576	19	below	below	ADV
ftr-425	576	20	.	.	PUNCT
ftr-425	577	1	1	1	X
ftr-425	577	2	.	.	X
ftr-425	577	3	plaintiffs	plaintiff	NOUN
ftr-425	577	4	defense	defense	NOUN
ftr-425	577	5	against	against	ADP
ftr-425	577	6	motion	motion	NOUN
ftr-425	577	7	for	for	ADP
ftr-425	577	8	remittitur	remittitur	NOUN
ftr-425	577	9	in	in	ADP
ftr-425	577	10	spina	spina	NOUN
ftr-425	577	11	v.	v.	ADP
ftr-425	577	12	forest	forest	NOUN
ftr-425	577	13	preserve	preserve	NOUN
ftr-425	577	14	district	district	NOUN
ftr-425	577	15	of	of	ADP
ftr-425	577	16	cook	cook	VERB
ftr-425	577	17	county,30	county,30	VERB
ftr-425	577	18	the	the	DET
ftr-425	577	19	plaintiff	plaintiff	NOUN
ftr-425	577	20	was	be	AUX
ftr-425	577	21	awarded	award	VERB
ftr-425	577	22	$	$	SYM
ftr-425	577	23	3,000,000	3,000,000	NUM
ftr-425	577	24	of	of	ADP
ftr-425	577	25	damages	damage	NOUN
ftr-425	577	26	by	by	ADP
ftr-425	577	27	a	a	DET
ftr-425	577	28	jury	jury	NOUN
ftr-425	577	29	for	for	ADP
ftr-425	577	30	damage	damage	NOUN
ftr-425	577	31	to	to	ADP
ftr-425	577	32	her	her	PRON
ftr-425	577	33	reputation	reputation	NOUN
ftr-425	577	34	and	and	CCONJ
ftr-425	577	35	emotional	emotional	ADJ
ftr-425	577	36	distress	distress	NOUN
ftr-425	577	37	in	in	ADP
ftr-425	577	38	a	a	DET
ftr-425	577	39	title	title	NOUN
ftr-425	577	40	vii	vii	NOUN
ftr-425	577	41	case	case	NOUN
ftr-425	577	42	against	against	ADP
ftr-425	577	43	her	she	PRON
ftr-425	577	44	employer.3	employer.3	NOUN
ftr-425	577	45	'	'	PUNCT
ftr-425	577	46	after	after	ADP
ftr-425	577	47	the	the	DET
ftr-425	577	48	trial	trial	NOUN
ftr-425	577	49	,	,	PUNCT
ftr-425	577	50	the	the	DET
ftr-425	577	51	employer	employer	NOUN
ftr-425	577	52	argued	argue	VERB
ftr-425	577	53	that	that	SCONJ
ftr-425	577	54	the	the	DET
ftr-425	577	55	award	award	NOUN
ftr-425	577	56	was	be	AUX
ftr-425	577	57	excessive	excessive	ADJ
ftr-425	577	58	and	and	CCONJ
ftr-425	577	59	requested	request	VERB
ftr-425	577	60	that	that	SCONJ
ftr-425	577	61	the	the	DET
ftr-425	577	62	trial	trial	NOUN
ftr-425	577	63	judge	judge	NOUN
ftr-425	577	64	offer	offer	VERB
ftr-425	577	65	the	the	DET
ftr-425	577	66	plaintiff	plaintiff	NOUN
ftr-425	577	67	a	a	DET
ftr-425	577	68	remittitur	remittitur	NOUN
ftr-425	577	69	,	,	PUNCT
ftr-425	577	70	which	which	PRON
ftr-425	577	71	would	would	AUX
ftr-425	577	72	require	require	VERB
ftr-425	577	73	the	the	DET
ftr-425	577	74	plaintiff	plaintiff	NOUN
ftr-425	577	75	either	either	CCONJ
ftr-425	577	76	to	to	PART
ftr-425	577	77	accept	accept	VERB
ftr-425	577	78	a	a	DET
ftr-425	577	79	lower	low	ADJ
ftr-425	577	80	award	award	NOUN
ftr-425	577	81	or	or	CCONJ
ftr-425	577	82	retry	retry	VERB
ftr-425	577	83	the	the	DET
ftr-425	577	84	case.132	case.132	NOUN
ftr-425	577	85	the	the	DET
ftr-425	577	86	court	court	NOUN
ftr-425	577	87	agreed	agree	VERB
ftr-425	577	88	with	with	ADP
ftr-425	577	89	the	the	DET
ftr-425	577	90	employer	employer	NOUN
ftr-425	577	91	,	,	PUNCT
ftr-425	577	92	finding	find	VERB
ftr-425	577	93	the	the	DET
ftr-425	577	94	$	$	SYM
ftr-425	577	95	3	3	NUM
ftr-425	577	96	million	million	NUM
ftr-425	577	97	award	award	NOUN
ftr-425	577	98	to	to	PART
ftr-425	577	99	be	be	AUX
ftr-425	577	100	''	''	PUNCT
ftr-425	577	101	monstrously	monstrously	ADV
ftr-425	577	102	excessive	excessive	ADJ
ftr-425	577	103	"	"	PUNCT
ftr-425	577	104	and	and	CCONJ
ftr-425	577	105	concluding	conclude	VERB
ftr-425	577	106	instead	instead	ADV
ftr-425	577	107	that	that	SCONJ
ftr-425	577	108	$	$	SYM
ftr-425	577	109	300,000	300,000	NUM
ftr-425	577	110	was	be	AUX
ftr-425	577	111	appropriate	appropriate	ADJ
ftr-425	577	112	.	.	PUNCT
ftr-425	578	1	13	13	NUM
ftr-425	578	2	in	in	ADP
ftr-425	578	3	a	a	DET
ftr-425	578	4	last	last	ADJ
ftr-425	578	5	ditch	ditch	NOUN
ftr-425	578	6	effort	effort	NOUN
ftr-425	578	7	to	to	PART
ftr-425	578	8	save	save	VERB
ftr-425	578	9	the	the	DET
ftr-425	578	10	$	$	SYM
ftr-425	578	11	3	3	NUM
ftr-425	578	12	million	million	NUM
ftr-425	578	13	award	award	NOUN
ftr-425	578	14	,	,	PUNCT
ftr-425	578	15	the	the	DET
ftr-425	578	16	plaintiff	plaintiff	NOUN
ftr-425	578	17	pointed	point	VERB
ftr-425	578	18	to	to	ADP
ftr-425	578	19	the	the	DET
ftr-425	578	20	implications	implication	NOUN
ftr-425	578	21	of	of	ADP
ftr-425	578	22	the	the	DET
ftr-425	578	23	amt	amt	PROPN
ftr-425	578	24	trap	trap	NOUN
ftr-425	578	25	:	:	PUNCT
ftr-425	578	26	in	in	ADP
ftr-425	578	27	a	a	DET
ftr-425	578	28	final	final	ADJ
ftr-425	578	29	attempt	attempt	NOUN
ftr-425	578	30	to	to	PART
ftr-425	578	31	retain	retain	VERB
ftr-425	578	32	her	she	PRON
ftr-425	578	33	clearly	clearly	ADV
ftr-425	578	34	excessive	excessive	ADJ
ftr-425	578	35	$	$	SYM
ftr-425	578	36	3	3	NUM
ftr-425	578	37	million	million	NUM
ftr-425	578	38	award	award	NOUN
ftr-425	578	39	,	,	PUNCT
ftr-425	578	40	plaintiff	plaintiff	NOUN
ftr-425	578	41	asks	ask	VERB
ftr-425	578	42	the	the	DET
ftr-425	578	43	court	court	NOUN
ftr-425	578	44	to	to	PART
ftr-425	578	45	exercise	exercise	VERB
ftr-425	578	46	its	its	PRON
ftr-425	578	47	equitable	equitable	ADJ
ftr-425	578	48	powers	power	NOUN
ftr-425	578	49	to	to	PART
ftr-425	578	50	uphold	uphold	VERB
ftr-425	578	51	the	the	DET
ftr-425	578	52	jury	jury	NOUN
ftr-425	578	53	's	's	PART
ftr-425	578	54	award	award	NOUN
ftr-425	578	55	.	.	PUNCT
ftr-425	579	1	in	in	ADP
ftr-425	579	2	this	this	DET
ftr-425	579	3	regard	regard	NOUN
ftr-425	579	4	,	,	PUNCT
ftr-425	579	5	plaintiff	plaintiff	NOUN
ftr-425	579	6	notes	note	VERB
ftr-425	579	7	that	that	SCONJ
ftr-425	579	8	,	,	PUNCT
ftr-425	579	9	under	under	ADP
ftr-425	579	10	the	the	DET
ftr-425	579	11	internal	internal	ADJ
ftr-425	579	12	revenue	revenue	NOUN
ftr-425	579	13	service	service	NOUN
ftr-425	579	14	's	's	PART
ftr-425	579	15	regulations	regulation	NOUN
ftr-425	579	16	and	and	CCONJ
ftr-425	579	17	seventh	seventh	ADJ
ftr-425	579	18	127	127	NUM
ftr-425	579	19	.	.	PUNCT
ftr-425	580	1	even	even	ADV
ftr-425	580	2	though	though	SCONJ
ftr-425	580	3	a	a	DET
ftr-425	580	4	formal	formal	ADJ
ftr-425	580	5	gross	gross	NOUN
ftr-425	580	6	up	up	ADV
ftr-425	580	7	could	could	AUX
ftr-425	580	8	be	be	AUX
ftr-425	580	9	implemented	implement	VERB
ftr-425	580	10	only	only	ADV
ftr-425	580	11	by	by	ADP
ftr-425	580	12	way	way	NOUN
ftr-425	580	13	of	of	ADP
ftr-425	580	14	an	an	DET
ftr-425	580	15	augmented	augment	VERB
ftr-425	580	16	judgment	judgment	NOUN
ftr-425	580	17	,	,	PUNCT
ftr-425	580	18	defendants	defendant	NOUN
ftr-425	580	19	in	in	ADP
ftr-425	580	20	all	all	DET
ftr-425	580	21	cases	case	NOUN
ftr-425	580	22	would	would	AUX
ftr-425	580	23	potentially	potentially	ADV
ftr-425	580	24	feel	feel	VERB
ftr-425	580	25	the	the	DET
ftr-425	580	26	consequences	consequence	NOUN
ftr-425	580	27	of	of	ADP
ftr-425	580	28	the	the	DET
ftr-425	580	29	amt	amt	PROPN
ftr-425	580	30	trap	trap	NOUN
ftr-425	580	31	as	as	SCONJ
ftr-425	580	32	the	the	DET
ftr-425	580	33	prospect	prospect	NOUN
ftr-425	580	34	of	of	ADP
ftr-425	580	35	a	a	DET
ftr-425	580	36	judicial	judicial	ADJ
ftr-425	580	37	gross	gross	NOUN
ftr-425	580	38	up	up	ADV
ftr-425	580	39	would	would	AUX
ftr-425	580	40	affect	affect	VERB
ftr-425	580	41	settlement	settlement	NOUN
ftr-425	580	42	values	value	NOUN
ftr-425	580	43	.	.	PUNCT
ftr-425	581	1	128	128	X
ftr-425	581	2	.	.	PUNCT
ftr-425	582	1	see	see	VERB
ftr-425	582	2	supra	supra	PROPN
ftr-425	582	3	notes	note	VERB
ftr-425	582	4	16	16	NUM
ftr-425	582	5	-	-	SYM
ftr-425	582	6	19	19	NUM
ftr-425	582	7	and	and	CCONJ
ftr-425	582	8	59	59	NUM
ftr-425	582	9	-	-	SYM
ftr-425	582	10	72	72	NUM
ftr-425	582	11	and	and	CCONJ
ftr-425	582	12	accompanying	accompany	VERB
ftr-425	582	13	text	text	NOUN
ftr-425	582	14	.	.	PUNCT
ftr-425	583	1	129	129	NUM
ftr-425	583	2	.	.	PUNCT
ftr-425	584	1	see	see	VERB
ftr-425	584	2	supra	supra	PROPN
ftr-425	584	3	notes	note	VERB
ftr-425	584	4	111	111	NUM
ftr-425	584	5	-	-	SYM
ftr-425	584	6	127	127	NUM
ftr-425	584	7	and	and	CCONJ
ftr-425	584	8	accompanying	accompany	VERB
ftr-425	584	9	text	text	NOUN
ftr-425	584	10	.	.	PUNCT
ftr-425	585	1	130	130	NUM
ftr-425	585	2	.	.	PUNCT
ftr-425	585	3	207	207	NUM
ftr-425	585	4	f.	f.	PROPN
ftr-425	585	5	supp	supp	PROPN
ftr-425	585	6	.	.	PUNCT
ftr-425	586	1	2d	2d	NUM
ftr-425	586	2	764	764	NUM
ftr-425	586	3	(	(	PUNCT
ftr-425	586	4	n.d	n.d	PROPN
ftr-425	586	5	.	.	PROPN
ftr-425	586	6	111	111	NUM
ftr-425	586	7	.	.	PUNCT
ftr-425	586	8	2002	2002	NUM
ftr-425	586	9	)	)	PUNCT
ftr-425	586	10	(	(	PUNCT
ftr-425	586	11	memorandum	memorandum	NOUN
ftr-425	586	12	opinion	opinion	NOUN
ftr-425	586	13	and	and	CCONJ
ftr-425	586	14	order	order	NOUN
ftr-425	586	15	)	)	PUNCT
ftr-425	586	16	.	.	PUNCT
ftr-425	587	1	131	131	X
ftr-425	587	2	.	.	PUNCT
ftr-425	587	3	spina	spina	NOUN
ftr-425	587	4	,	,	PUNCT
ftr-425	587	5	207	207	NUM
ftr-425	587	6	f.	f.	PROPN
ftr-425	587	7	supp	supp	PROPN
ftr-425	587	8	at	at	ADP
ftr-425	587	9	767	767	NUM
ftr-425	587	10	.	.	PUNCT
ftr-425	588	1	132	132	NUM
ftr-425	588	2	.	.	PUNCT
ftr-425	589	1	i	i	PRON
ftr-425	589	2	d.	d.	PROPN
ftr-425	589	3	at	at	ADP
ftr-425	589	4	771	771	NUM
ftr-425	589	5	.	.	PUNCT
ftr-425	590	1	133	133	NUM
ftr-425	590	2	.	.	PUNCT
ftr-425	591	1	i	i	PRON
ftr-425	591	2	d.	d.	PROPN
ftr-425	591	3	at	at	ADP
ftr-425	591	4	778	778	NUM
ftr-425	591	5	-	-	SYM
ftr-425	591	6	79	79	NUM
ftr-425	591	7	.	.	PUNCT
ftr-425	592	1	[	[	X
ftr-425	592	2	vol	vol	NOUN
ftr-425	592	3	.	.	PUNCT
ftr-425	592	4	6:9	6:9	NUM
ftr-425	592	5	litigation	litigation	NOUN
ftr-425	592	6	expenses	expense	NOUN
ftr-425	592	7	and	and	CCONJ
ftr-425	592	8	the	the	DET
ftr-425	592	9	amt	amt	PROPN
ftr-425	592	10	circuit	circuit	NOUN
ftr-425	592	11	caselaw	caselaw	NOUN
ftr-425	592	12	,	,	PUNCT
ftr-425	592	13	plaintiffs	plaintiff	NOUN
ftr-425	592	14	judgment	judgment	NOUN
ftr-425	592	15	and	and	CCONJ
ftr-425	592	16	any	any	DET
ftr-425	592	17	award	award	NOUN
ftr-425	592	18	for	for	ADP
ftr-425	592	19	attorney	attorney	NOUN
ftr-425	592	20	's	's	PART
ftr-425	592	21	fees	fee	NOUN
ftr-425	592	22	will	will	AUX
ftr-425	592	23	be	be	AUX
ftr-425	592	24	taxable	taxable	ADJ
ftr-425	592	25	as	as	ADP
ftr-425	592	26	income	income	NOUN
ftr-425	592	27	to	to	PART
ftr-425	592	28	plaintiff	plaintiff	VERB
ftr-425	592	29	.	.	PUNCT
ftr-425	593	1	plaintiff	plaintiff	NOUN
ftr-425	593	2	contends	contend	VERB
ftr-425	593	3	that	that	SCONJ
ftr-425	593	4	,	,	PUNCT
ftr-425	593	5	because	because	SCONJ
ftr-425	593	6	plaintiff	plaintiff	NOUN
ftr-425	593	7	's	's	PART
ftr-425	593	8	attorney	attorney	NOUN
ftr-425	593	9	's	's	PART
ftr-425	593	10	fees	fee	NOUN
ftr-425	593	11	and	and	CCONJ
ftr-425	593	12	costs	cost	NOUN
ftr-425	593	13	will	will	AUX
ftr-425	593	14	exceed	exceed	VERB
ftr-425	593	15	$	$	SYM
ftr-425	593	16	1	1	NUM
ftr-425	593	17	million	million	NUM
ftr-425	593	18	,	,	PUNCT
ftr-425	593	19	a	a	DET
ftr-425	593	20	reduction	reduction	NOUN
ftr-425	593	21	of	of	ADP
ftr-425	593	22	the	the	DET
ftr-425	593	23	jury	jury	NOUN
ftr-425	593	24	's	's	PART
ftr-425	593	25	award	award	NOUN
ftr-425	593	26	to	to	ADP
ftr-425	593	27	$	$	SYM
ftr-425	593	28	200,000	200,000	NUM
ftr-425	593	29	,	,	PUNCT
ftr-425	593	30	for	for	ADP
ftr-425	593	31	example	example	NOUN
ftr-425	593	32	,	,	PUNCT
ftr-425	593	33	would	would	AUX
ftr-425	593	34	actually	actually	ADV
ftr-425	593	35	result	result	VERB
ftr-425	593	36	in	in	ADP
ftr-425	593	37	plaintiff	plaintiff	NOUN
ftr-425	593	38	paying	pay	VERB
ftr-425	593	39	her	her	PRON
ftr-425	593	40	entire	entire	ADJ
ftr-425	593	41	award	award	NOUN
ftr-425	593	42	,	,	PUNCT
ftr-425	593	43	plus	plus	CCONJ
ftr-425	593	44	$	$	SYM
ftr-425	593	45	154,322	154,322	NUM
ftr-425	593	46	of	of	ADP
ftr-425	593	47	her	her	PRON
ftr-425	593	48	own	own	ADJ
ftr-425	593	49	money	money	NOUN
ftr-425	593	50	(	(	PUNCT
ftr-425	593	51	money	money	NOUN
ftr-425	593	52	which	which	PRON
ftr-425	593	53	she	she	PRON
ftr-425	593	54	does	do	AUX
ftr-425	593	55	not	not	PART
ftr-425	593	56	have	have	VERB
ftr-425	593	57	)	)	PUNCT
ftr-425	593	58	to	to	ADP
ftr-425	593	59	the	the	DET
ftr-425	593	60	irs	irs	PROPN
ftr-425	593	61	in	in	ADP
ftr-425	593	62	income	income	NOUN
ftr-425	593	63	taxes.134	taxes.134	NOUN
ftr-425	593	64	while	while	SCONJ
ftr-425	593	65	the	the	DET
ftr-425	593	66	court	court	NOUN
ftr-425	593	67	was	be	AUX
ftr-425	593	68	"	"	PUNCT
ftr-425	593	69	not	not	PART
ftr-425	593	70	unsympathetic	unsympathetic	ADJ
ftr-425	593	71	to	to	ADP
ftr-425	593	72	[	[	X
ftr-425	593	73	the	the	DET
ftr-425	593	74	p]laintiff	p]laintiff	PROPN
ftr-425	593	75	's	's	PART
ftr-425	593	76	plight	plight	NOUN
ftr-425	593	77	"	"	PUNCT
ftr-425	593	78	and	and	CCONJ
ftr-425	593	79	acknowledged	acknowledge	VERB
ftr-425	593	80	that	that	SCONJ
ftr-425	593	81	the	the	DET
ftr-425	593	82	amt	amt	PROPN
ftr-425	593	83	trap	trap	NOUN
ftr-425	593	84	produced	produce	VERB
ftr-425	593	85	an	an	DET
ftr-425	593	86	"	"	PUNCT
ftr-425	593	87	anomalous	anomalous	ADJ
ftr-425	593	88	,	,	PUNCT
ftr-425	593	89	unjust	unjust	ADJ
ftr-425	593	90	result	result	NOUN
ftr-425	593	91	,	,	PUNCT
ftr-425	593	92	"	"	PUNCT
ftr-425	593	93	it	it	PRON
ftr-425	593	94	was	be	AUX
ftr-425	593	95	wary	wary	ADJ
ftr-425	593	96	of	of	ADP
ftr-425	593	97	"	"	PUNCT
ftr-425	593	98	sneak[ing	sneak[e	VERB
ftr-425	593	99	]	]	PUNCT
ftr-425	593	100	through	through	ADP
ftr-425	593	101	the	the	DET
ftr-425	593	102	back	back	NOUN
ftr-425	593	103	-	-	PUNCT
ftr-425	593	104	door	door	NOUN
ftr-425	593	105	of	of	ADP
ftr-425	593	106	equitable	equitable	ADJ
ftr-425	593	107	relief	relief	NOUN
ftr-425	593	108	'	'	PUNCT
ftr-425	593	109	a	a	DET
ftr-425	593	110	clearly	clearly	ADV
ftr-425	593	111	excessive	excessive	ADJ
ftr-425	593	112	award	award	NOUN
ftr-425	593	113	.	.	PUNCT
ftr-425	594	1	'35	'35	NUM
ftr-425	594	2	emphasizing	emphasize	VERB
ftr-425	594	3	that	that	SCONJ
ftr-425	594	4	the	the	DET
ftr-425	594	5	plaintiff	plaintiff	NOUN
ftr-425	594	6	cited	cite	VERB
ftr-425	594	7	"	"	PUNCT
ftr-425	594	8	absolutely	absolutely	ADV
ftr-425	594	9	no	no	PRON
ftr-425	594	10	caselaw	caselaw	NOUN
ftr-425	594	11	"	"	PUNCT
ftr-425	594	12	to	to	PART
ftr-425	594	13	support	support	VERB
ftr-425	594	14	its	its	PRON
ftr-425	594	15	position	position	NOUN
ftr-425	594	16	,	,	PUNCT
ftr-425	594	17	the	the	DET
ftr-425	594	18	court	court	NOUN
ftr-425	594	19	rejected	reject	VERB
ftr-425	594	20	the	the	DET
ftr-425	594	21	"	"	PUNCT
ftr-425	594	22	invitation	invitation	NOUN
ftr-425	594	23	to	to	PART
ftr-425	594	24	venture	venture	VERB
ftr-425	594	25	down	down	ADP
ftr-425	594	26	a	a	DET
ftr-425	594	27	slippery	slippery	ADJ
ftr-425	594	28	slope	slope	NOUN
ftr-425	594	29	and	and	CCONJ
ftr-425	594	30	wade	wade	VERB
ftr-425	594	31	into	into	ADP
ftr-425	594	32	this	this	DET
ftr-425	594	33	legal	legal	ADJ
ftr-425	594	34	morass	morass	NOUN
ftr-425	594	35	under	under	ADP
ftr-425	594	36	the	the	DET
ftr-425	594	37	guise	guise	NOUN
ftr-425	594	38	of	of	ADP
ftr-425	594	39	equitable	equitable	ADJ
ftr-425	594	40	relief	relief	NOUN
ftr-425	594	41	.	.	PUNCT
ftr-425	595	1	136	136	NUM
ftr-425	596	1	what	what	PRON
ftr-425	596	2	is	be	AUX
ftr-425	596	3	most	most	ADV
ftr-425	596	4	interesting	interesting	ADJ
ftr-425	596	5	about	about	ADP
ftr-425	596	6	spina	spina	NOUN
ftr-425	596	7	is	be	AUX
ftr-425	596	8	that	that	SCONJ
ftr-425	596	9	the	the	DET
ftr-425	596	10	plaintiff	plaintiff	NOUN
ftr-425	596	11	neglected	neglect	VERB
ftr-425	596	12	to	to	PART
ftr-425	596	13	argue	argue	VERB
ftr-425	596	14	for	for	ADP
ftr-425	596	15	a	a	DET
ftr-425	596	16	simple	simple	ADJ
ftr-425	596	17	gross	gross	NOUN
ftr-425	596	18	up	up	ADV
ftr-425	596	19	based	base	VERB
ftr-425	596	20	on	on	ADP
ftr-425	596	21	the	the	DET
ftr-425	596	22	amt	amt	PROPN
ftr-425	596	23	trap	trap	NOUN
ftr-425	596	24	,	,	PUNCT
ftr-425	596	25	a	a	DET
ftr-425	596	26	position	position	NOUN
ftr-425	596	27	that	that	PRON
ftr-425	596	28	had	have	VERB
ftr-425	596	29	at	at	ADP
ftr-425	596	30	least	least	ADJ
ftr-425	596	31	some	some	DET
ftr-425	596	32	authoritative	authoritative	ADJ
ftr-425	596	33	support.137	support.137	NOUN
ftr-425	596	34	instead	instead	ADV
ftr-425	596	35	,	,	PUNCT
ftr-425	596	36	the	the	DET
ftr-425	596	37	plaintiff	plaintiff	NOUN
ftr-425	596	38	chose	choose	VERB
ftr-425	596	39	to	to	PART
ftr-425	596	40	use	use	VERB
ftr-425	596	41	the	the	DET
ftr-425	596	42	amt	amt	PROPN
ftr-425	596	43	trap	trap	NOUN
ftr-425	596	44	to	to	PART
ftr-425	596	45	defend	defend	VERB
ftr-425	596	46	an	an	DET
ftr-425	596	47	award	award	NOUN
ftr-425	596	48	that	that	SCONJ
ftr-425	596	49	the	the	DET
ftr-425	596	50	court	court	NOUN
ftr-425	596	51	determined	determine	VERB
ftr-425	596	52	was	be	AUX
ftr-425	596	53	clearly	clearly	ADV
ftr-425	596	54	excessive	excessive	ADJ
ftr-425	596	55	.	.	PUNCT
ftr-425	597	1	presumably	presumably	ADV
ftr-425	597	2	a	a	DET
ftr-425	597	3	gross	gross	ADJ
ftr-425	597	4	up	up	ADP
ftr-425	597	5	request	request	NOUN
ftr-425	597	6	,	,	PUNCT
ftr-425	597	7	which	which	PRON
ftr-425	597	8	unlike	unlike	ADP
ftr-425	597	9	the	the	DET
ftr-425	597	10	defense	defense	NOUN
ftr-425	597	11	to	to	ADP
ftr-425	597	12	remittitur	remittitur	NOUN
ftr-425	597	13	would	would	AUX
ftr-425	597	14	be	be	AUX
ftr-425	597	15	limited	limit	VERB
ftr-425	597	16	to	to	ADP
ftr-425	597	17	the	the	DET
ftr-425	597	18	amount	amount	NOUN
ftr-425	597	19	of	of	ADP
ftr-425	597	20	adverse	adverse	ADJ
ftr-425	597	21	tax	tax	NOUN
ftr-425	597	22	consequences	consequence	NOUN
ftr-425	597	23	,	,	PUNCT
ftr-425	597	24	would	would	AUX
ftr-425	597	25	have	have	AUX
ftr-425	597	26	had	have	VERB
ftr-425	597	27	a	a	DET
ftr-425	597	28	greater	great	ADJ
ftr-425	597	29	chance	chance	NOUN
ftr-425	597	30	of	of	ADP
ftr-425	597	31	success	success	NOUN
ftr-425	597	32	.	.	PUNCT
ftr-425	598	1	2	2	X
ftr-425	598	2	.	.	X
ftr-425	598	3	defendant	defendant	NOUN
ftr-425	598	4	's	's	PART
ftr-425	598	5	defense	defense	NOUN
ftr-425	598	6	against	against	ADP
ftr-425	598	7	petition	petition	NOUN
ftr-425	598	8	for	for	ADP
ftr-425	598	9	fees	fee	NOUN
ftr-425	598	10	like	like	ADP
ftr-425	598	11	the	the	DET
ftr-425	598	12	plaintiff	plaintiff	NOUN
ftr-425	598	13	in	in	ADP
ftr-425	598	14	spina	spina	NOUN
ftr-425	598	15	,	,	PUNCT
ftr-425	598	16	there	there	PRON
ftr-425	598	17	have	have	AUX
ftr-425	598	18	been	be	AUX
ftr-425	598	19	cases	case	NOUN
ftr-425	598	20	in	in	ADP
ftr-425	598	21	which	which	PRON
ftr-425	598	22	the	the	DET
ftr-425	598	23	defendant	defendant	NOUN
ftr-425	598	24	has	have	AUX
ftr-425	598	25	attempted	attempt	VERB
ftr-425	598	26	to	to	PART
ftr-425	598	27	use	use	VERB
ftr-425	598	28	the	the	DET
ftr-425	598	29	amt	amt	PROPN
ftr-425	598	30	trap	trap	NOUN
ftr-425	598	31	to	to	ADP
ftr-425	598	32	its	its	PRON
ftr-425	598	33	advantage	advantage	NOUN
ftr-425	598	34	in	in	ADP
ftr-425	598	35	litigating	litigate	VERB
ftr-425	598	36	non	non	ADJ
ftr-425	598	37	-	-	ADJ
ftr-425	598	38	tax	tax	ADJ
ftr-425	598	39	issues	issue	NOUN
ftr-425	598	40	.	.	PUNCT
ftr-425	599	1	in	in	ADP
ftr-425	599	2	shott	shott	PROPN
ftr-425	599	3	v.	v.	ADP
ftr-425	599	4	rush	rush	PROPN
ftr-425	599	5	-	-	PUNCT
ftr-425	599	6	presbyterian	presbyterian	PROPN
ftr-425	599	7	-	-	PUNCT
ftr-425	599	8	st	st	PROPN
ftr-425	599	9	.	.	PROPN
ftr-425	599	10	luke	luke	PROPN
ftr-425	599	11	's	's	PART
ftr-425	599	12	medical	medical	ADJ
ftr-425	599	13	center,'38	center,'38	PROPN
ftr-425	599	14	the	the	DET
ftr-425	599	15	seventh	seventh	ADJ
ftr-425	599	16	circuit	circuit	NOUN
ftr-425	599	17	considered	consider	VERB
ftr-425	599	18	the	the	DET
ftr-425	599	19	defendant	defendant	NOUN
ftr-425	599	20	's	's	PART
ftr-425	599	21	use	use	NOUN
ftr-425	599	22	of	of	ADP
ftr-425	599	23	the	the	DET
ftr-425	599	24	amt	amt	PROPN
ftr-425	599	25	trap	trap	NOUN
ftr-425	599	26	as	as	ADP
ftr-425	599	27	a	a	DET
ftr-425	599	28	defense	defense	NOUN
ftr-425	599	29	against	against	ADP
ftr-425	599	30	the	the	DET
ftr-425	599	31	plaintiffs	plaintiff	NOUN
ftr-425	599	32	petition	petition	NOUN
ftr-425	599	33	for	for	ADP
ftr-425	599	34	$	$	SYM
ftr-425	599	35	430,000	430,000	NUM
ftr-425	599	36	of	of	ADP
ftr-425	599	37	attorney	attorney	NOUN
ftr-425	599	38	's	's	PART
ftr-425	599	39	fees	fee	NOUN
ftr-425	599	40	.	.	PUNCT
ftr-425	600	1	'3	'3	PART
ftr-425	601	1	9	9	NUM
ftr-425	601	2	the	the	DET
ftr-425	601	3	plaintiff	plaintiff	NOUN
ftr-425	601	4	had	have	AUX
ftr-425	601	5	won	win	VERB
ftr-425	601	6	$	$	SYM
ftr-425	601	7	60,000	60,000	NUM
ftr-425	601	8	of	of	ADP
ftr-425	601	9	compensatory	compensatory	ADJ
ftr-425	601	10	damages	damage	NOUN
ftr-425	601	11	pursuant	pursuant	ADJ
ftr-425	601	12	to	to	ADP
ftr-425	601	13	a	a	DET
ftr-425	601	14	claim	claim	NOUN
ftr-425	601	15	under	under	ADP
ftr-425	601	16	the	the	DET
ftr-425	601	17	americans	americans	PROPN
ftr-425	601	18	with	with	ADP
ftr-425	601	19	disabilities	disability	NOUN
ftr-425	601	20	act	act	PROPN
ftr-425	601	21	.	.	PUNCT
ftr-425	602	1	140	140	NUM
ftr-425	602	2	the	the	DET
ftr-425	602	3	defendant	defendant	NOUN
ftr-425	602	4	used	use	VERB
ftr-425	602	5	the	the	DET
ftr-425	602	6	amt	amt	PROPN
ftr-425	602	7	trap	trap	NOUN
ftr-425	602	8	to	to	PART
ftr-425	602	9	argue	argue	VERB
ftr-425	602	10	that	that	SCONJ
ftr-425	602	11	the	the	DET
ftr-425	602	12	plaintiff	plaintiff	NOUN
ftr-425	602	13	had	have	AUX
ftr-425	602	14	rejected	reject	VERB
ftr-425	602	15	a	a	DET
ftr-425	602	16	"	"	PUNCT
ftr-425	602	17	substantial	substantial	ADJ
ftr-425	602	18	settlement	settlement	NOUN
ftr-425	602	19	offer	offer	NOUN
ftr-425	602	20	"	"	PUNCT
ftr-425	602	21	early	early	ADV
ftr-425	602	22	in	in	ADP
ftr-425	602	23	the	the	DET
ftr-425	602	24	litigation.14	litigation.14	NOUN
ftr-425	602	25	1	1	NUM
ftr-425	602	26	such	such	DET
ftr-425	602	27	an	an	DET
ftr-425	602	28	offer	offer	NOUN
ftr-425	602	29	is	be	AUX
ftr-425	602	30	relevant	relevant	ADJ
ftr-425	602	31	to	to	ADP
ftr-425	602	32	the	the	DET
ftr-425	602	33	determination	determination	NOUN
ftr-425	602	34	of	of	ADP
ftr-425	602	35	a	a	DET
ftr-425	602	36	fee	fee	NOUN
ftr-425	602	37	award	award	NOUN
ftr-425	602	38	because	because	SCONJ
ftr-425	602	39	fees	fee	NOUN
ftr-425	602	40	accumulated	accumulate	VERB
ftr-425	602	41	after	after	SCONJ
ftr-425	602	42	the	the	DET
ftr-425	602	43	offer	offer	NOUN
ftr-425	602	44	is	be	AUX
ftr-425	602	45	134	134	NUM
ftr-425	602	46	.	.	PUNCT
ftr-425	603	1	i	i	PRON
ftr-425	603	2	d.	d.	PROPN
ftr-425	603	3	at	at	ADP
ftr-425	603	4	777	777	NUM
ftr-425	603	5	.	.	PUNCT
ftr-425	604	1	135	135	NUM
ftr-425	604	2	.	.	PUNCT
ftr-425	605	1	i	i	PRON
ftr-425	605	2	d.	d.	PROPN
ftr-425	605	3	136	136	NUM
ftr-425	605	4	.	.	PUNCT
ftr-425	606	1	i	i	PRON
ftr-425	606	2	d.	d.	PROPN
ftr-425	606	3	137	137	NUM
ftr-425	606	4	.	.	PUNCT
ftr-425	607	1	see	see	VERB
ftr-425	607	2	supra	supra	PROPN
ftr-425	607	3	notes	note	VERB
ftr-425	607	4	111	111	NUM
ftr-425	607	5	-	-	SYM
ftr-425	607	6	127	127	NUM
ftr-425	607	7	and	and	CCONJ
ftr-425	607	8	accompanying	accompany	VERB
ftr-425	607	9	text	text	NOUN
ftr-425	607	10	(	(	PUNCT
ftr-425	607	11	cases	case	NOUN
ftr-425	607	12	allowing	allow	VERB
ftr-425	607	13	grossups	grossup	NOUN
ftr-425	607	14	)	)	PUNCT
ftr-425	607	15	.	.	PUNCT
ftr-425	608	1	138	138	NUM
ftr-425	608	2	.	.	X
ftr-425	608	3	338	338	NUM
ftr-425	608	4	f.3d	f.3d	NUM
ftr-425	608	5	736	736	NUM
ftr-425	608	6	(	(	PUNCT
ftr-425	608	7	7th	7th	ADJ
ftr-425	608	8	cir	cir	NOUN
ftr-425	608	9	.	.	PUNCT
ftr-425	608	10	2003	2003	NUM
ftr-425	608	11	)	)	PUNCT
ftr-425	608	12	.	.	PUNCT
ftr-425	609	1	139	139	NUM
ftr-425	609	2	.	.	X
ftr-425	610	1	shott	shott	PROPN
ftr-425	610	2	,	,	PUNCT
ftr-425	610	3	338	338	NUM
ftr-425	610	4	f.3d	f.3d	NUM
ftr-425	610	5	at	at	ADP
ftr-425	610	6	744	744	NUM
ftr-425	610	7	.	.	NOUN
ftr-425	610	8	140	140	NUM
ftr-425	610	9	.	.	PUNCT
ftr-425	611	1	i	i	PRON
ftr-425	611	2	d.	d.	PROPN
ftr-425	611	3	at	at	ADP
ftr-425	611	4	739	739	NUM
ftr-425	611	5	.	.	PROPN
ftr-425	611	6	141	141	NUM
ftr-425	611	7	.	.	PUNCT
ftr-425	612	1	i	i	PRON
ftr-425	612	2	d.	d.	PROPN
ftr-425	612	3	at	at	ADP
ftr-425	612	4	744	744	NUM
ftr-425	612	5	.	.	PUNCT
ftr-425	613	1	20041	20041	NUM
ftr-425	613	2	florida	florida	PROPN
ftr-425	613	3	tax	tax	NOUN
ftr-425	613	4	review	review	NOUN
ftr-425	613	5	submitted	submit	VERB
ftr-425	613	6	may	may	AUX
ftr-425	613	7	be	be	AUX
ftr-425	613	8	disregarded	disregard	VERB
ftr-425	613	9	in	in	ADP
ftr-425	613	10	this	this	DET
ftr-425	613	11	determination.42	determination.42	NOUN
ftr-425	613	12	an	an	DET
ftr-425	613	13	offer	offer	NOUN
ftr-425	613	14	is	be	AUX
ftr-425	613	15	considered	consider	VERB
ftr-425	613	16	substantial	substantial	ADJ
ftr-425	613	17	for	for	ADP
ftr-425	613	18	this	this	DET
ftr-425	613	19	purpose	purpose	NOUN
ftr-425	613	20	if	if	SCONJ
ftr-425	613	21	"	"	PUNCT
ftr-425	613	22	the	the	DET
ftr-425	613	23	offered	offer	VERB
ftr-425	613	24	amount	amount	NOUN
ftr-425	613	25	appears	appear	VERB
ftr-425	613	26	to	to	PART
ftr-425	613	27	be	be	AUX
ftr-425	613	28	roughly	roughly	ADV
ftr-425	613	29	equal	equal	ADJ
ftr-425	613	30	to	to	ADP
ftr-425	613	31	or	or	CCONJ
ftr-425	613	32	more	more	ADJ
ftr-425	613	33	than	than	ADP
ftr-425	613	34	the	the	DET
ftr-425	613	35	total	total	ADJ
ftr-425	613	36	damages	damage	NOUN
ftr-425	613	37	recovered	recover	VERB
ftr-425	613	38	by	by	ADP
ftr-425	613	39	the	the	DET
ftr-425	613	40	prevailing	prevail	VERB
ftr-425	613	41	party	party	NOUN
ftr-425	613	42	.	.	PUNCT
ftr-425	614	1	"'43	"'43	VERB
ftr-425	614	2	the	the	DET
ftr-425	614	3	early	early	ADJ
ftr-425	614	4	settlement	settlement	NOUN
ftr-425	614	5	offer	offer	NOUN
ftr-425	614	6	made	make	VERB
ftr-425	614	7	by	by	ADP
ftr-425	614	8	the	the	DET
ftr-425	614	9	defendant	defendant	NOUN
ftr-425	614	10	would	would	AUX
ftr-425	614	11	have	have	AUX
ftr-425	614	12	allowed	allow	VERB
ftr-425	614	13	the	the	DET
ftr-425	614	14	plaintiff	plaintiff	NOUN
ftr-425	614	15	to	to	PART
ftr-425	614	16	retain	retain	VERB
ftr-425	614	17	her	her	PRON
ftr-425	614	18	title	title	NOUN
ftr-425	614	19	and	and	CCONJ
ftr-425	614	20	her	her	PRON
ftr-425	614	21	salary	salary	NOUN
ftr-425	614	22	,	,	PUNCT
ftr-425	614	23	but	but	CCONJ
ftr-425	614	24	would	would	AUX
ftr-425	614	25	have	have	AUX
ftr-425	614	26	required	require	VERB
ftr-425	614	27	no	no	DET
ftr-425	614	28	payment	payment	NOUN
ftr-425	614	29	whatsoever	whatsoever	ADV
ftr-425	614	30	for	for	ADP
ftr-425	614	31	damages	damage	NOUN
ftr-425	614	32	,	,	PUNCT
ftr-425	614	33	attomey	attomey	PROPN
ftr-425	614	34	's	's	PART
ftr-425	614	35	fees	fee	NOUN
ftr-425	614	36	,	,	PUNCT
ftr-425	614	37	or	or	CCONJ
ftr-425	614	38	costs	cost	NOUN
ftr-425	614	39	.	.	PUNCT
ftr-425	614	40	'	'	PUNCT
ftr-425	614	41	"	"	PUNCT
ftr-425	614	42	because	because	SCONJ
ftr-425	614	43	of	of	ADP
ftr-425	614	44	the	the	DET
ftr-425	614	45	amt	amt	PROPN
ftr-425	614	46	trap	trap	NOUN
ftr-425	614	47	,	,	PUNCT
ftr-425	614	48	this	this	DET
ftr-425	614	49	offer	offer	NOUN
ftr-425	614	50	of	of	ADP
ftr-425	614	51	zero	zero	NUM
ftr-425	614	52	dollars	dollar	NOUN
ftr-425	614	53	would	would	AUX
ftr-425	614	54	have	have	AUX
ftr-425	614	55	provided	provide	VERB
ftr-425	614	56	a	a	DET
ftr-425	614	57	better	well	ADJ
ftr-425	614	58	after	after	ADP
ftr-425	614	59	-	-	PUNCT
ftr-425	614	60	tax	tax	NOUN
ftr-425	614	61	result	result	NOUN
ftr-425	614	62	to	to	PART
ftr-425	614	63	plaintiff	plaintiff	VERB
ftr-425	614	64	than	than	ADP
ftr-425	614	65	that	that	PRON
ftr-425	614	66	which	which	PRON
ftr-425	614	67	she	she	PRON
ftr-425	614	68	achieved	achieve	VERB
ftr-425	614	69	by	by	ADP
ftr-425	614	70	going	go	VERB
ftr-425	614	71	to	to	ADP
ftr-425	614	72	trial	trial	NOUN
ftr-425	614	73	,	,	PUNCT
ftr-425	614	74	according	accord	VERB
ftr-425	614	75	to	to	ADP
ftr-425	614	76	the	the	DET
ftr-425	614	77	defendant	defendant	NOUN
ftr-425	614	78	.	.	PUNCT
ftr-425	615	1	'45	'45	NUM
ftr-425	615	2	if	if	SCONJ
ftr-425	615	3	the	the	DET
ftr-425	615	4	plaintiffs	plaintiff	NOUN
ftr-425	615	5	petition	petition	NOUN
ftr-425	615	6	for	for	ADP
ftr-425	615	7	fees	fee	NOUN
ftr-425	615	8	were	be	AUX
ftr-425	615	9	successful	successful	ADJ
ftr-425	615	10	,	,	PUNCT
ftr-425	615	11	the	the	DET
ftr-425	615	12	defendant	defendant	NOUN
ftr-425	615	13	asserted	assert	VERB
ftr-425	615	14	that	that	SCONJ
ftr-425	615	15	the	the	DET
ftr-425	615	16	plaintiff	plaintiff	NOUN
ftr-425	615	17	would	would	AUX
ftr-425	615	18	actually	actually	ADV
ftr-425	615	19	owe	owe	VERB
ftr-425	615	20	$	$	SYM
ftr-425	615	21	65,000	65,000	NUM
ftr-425	615	22	in	in	ADP
ftr-425	615	23	federal	federal	ADJ
ftr-425	615	24	income	income	NOUN
ftr-425	615	25	taxes	taxis	NOUN
ftr-425	615	26	in	in	ADP
ftr-425	615	27	excess	excess	NOUN
ftr-425	615	28	of	of	ADP
ftr-425	615	29	her	her	PRON
ftr-425	615	30	$	$	SYM
ftr-425	615	31	60,000	60,000	NUM
ftr-425	615	32	net	net	ADJ
ftr-425	615	33	recovery	recovery	NOUN
ftr-425	615	34	.	.	PUNCT
ftr-425	616	1	accordingly	accordingly	ADV
ftr-425	616	2	,	,	PUNCT
ftr-425	616	3	the	the	DET
ftr-425	616	4	defendant	defendant	NOUN
ftr-425	616	5	argued	argue	VERB
ftr-425	616	6	that	that	SCONJ
ftr-425	616	7	the	the	DET
ftr-425	616	8	plaintiff	plaintiff	NOUN
ftr-425	616	9	's	's	PART
ftr-425	616	10	rejection	rejection	NOUN
ftr-425	616	11	of	of	ADP
ftr-425	616	12	the	the	DET
ftr-425	616	13	early	early	ADJ
ftr-425	616	14	offer	offer	NOUN
ftr-425	616	15	constituted	constitute	VERB
ftr-425	616	16	a	a	DET
ftr-425	616	17	rejection	rejection	NOUN
ftr-425	616	18	of	of	ADP
ftr-425	616	19	a	a	DET
ftr-425	616	20	substantial	substantial	ADJ
ftr-425	616	21	settlement	settlement	NOUN
ftr-425	616	22	offer	offer	NOUN
ftr-425	616	23	and	and	CCONJ
ftr-425	616	24	that	that	SCONJ
ftr-425	616	25	,	,	PUNCT
ftr-425	616	26	therefore	therefore	ADV
ftr-425	616	27	,	,	PUNCT
ftr-425	616	28	the	the	DET
ftr-425	616	29	fees	fee	NOUN
ftr-425	616	30	accruing	accrue	VERB
ftr-425	616	31	after	after	SCONJ
ftr-425	616	32	the	the	DET
ftr-425	616	33	offer	offer	NOUN
ftr-425	616	34	should	should	AUX
ftr-425	616	35	be	be	AUX
ftr-425	616	36	disregarded	disregard	VERB
ftr-425	616	37	.	.	PUNCT
ftr-425	616	38	'	'	PUNCT
ftr-425	616	39	"	"	PUNCT
ftr-425	616	40	the	the	DET
ftr-425	616	41	court	court	NOUN
ftr-425	616	42	was	be	AUX
ftr-425	616	43	not	not	PART
ftr-425	616	44	persuaded	persuade	VERB
ftr-425	616	45	by	by	ADP
ftr-425	616	46	this	this	DET
ftr-425	616	47	argument	argument	NOUN
ftr-425	616	48	,	,	PUNCT
ftr-425	616	49	however	however	ADV
ftr-425	616	50	.	.	PUNCT
ftr-425	617	1	first	first	ADV
ftr-425	617	2	,	,	PUNCT
ftr-425	617	3	the	the	DET
ftr-425	617	4	court	court	NOUN
ftr-425	617	5	pointed	point	VERB
ftr-425	617	6	out	out	ADP
ftr-425	617	7	the	the	DET
ftr-425	617	8	"	"	PUNCT
ftr-425	617	9	overriding	overriding	ADJ
ftr-425	617	10	problem	problem	NOUN
ftr-425	617	11	with	with	ADP
ftr-425	617	12	[	[	NOUN
ftr-425	617	13	defendant	defendant	NOUN
ftr-425	617	14	's	's	PART
ftr-425	617	15	]	]	PUNCT
ftr-425	617	16	position	position	NOUN
ftr-425	617	17	argument	argument	NOUN
ftr-425	617	18	is	be	AUX
ftr-425	617	19	that	that	SCONJ
ftr-425	617	20	none	none	NOUN
ftr-425	617	21	of	of	ADP
ftr-425	617	22	the	the	DET
ftr-425	617	23	information	information	NOUN
ftr-425	617	24	upon	upon	SCONJ
ftr-425	617	25	which	which	PRON
ftr-425	617	26	it	it	PRON
ftr-425	617	27	relies	rely	VERB
ftr-425	617	28	in	in	ADP
ftr-425	617	29	purporting	purport	VERB
ftr-425	617	30	to	to	PART
ftr-425	617	31	calculate	calculate	VERB
ftr-425	617	32	[	[	X
ftr-425	617	33	plaintiff	plaintiff	NOUN
ftr-425	617	34	s	s	PART
ftr-425	617	35	]	]	X
ftr-425	617	36	tax	tax	NOUN
ftr-425	617	37	liability	liability	NOUN
ftr-425	617	38	is	be	AUX
ftr-425	617	39	in	in	ADP
ftr-425	617	40	the	the	DET
ftr-425	617	41	record	record	NOUN
ftr-425	617	42	.	.	PUNCT
ftr-425	618	1	"'4	"'4	X
ftr-425	618	2	7	7	NUM
ftr-425	618	3	as	as	ADP
ftr-425	618	4	a	a	DET
ftr-425	618	5	result	result	NOUN
ftr-425	618	6	,	,	PUNCT
ftr-425	618	7	the	the	DET
ftr-425	618	8	court	court	NOUN
ftr-425	618	9	could	could	AUX
ftr-425	618	10	not	not	PART
ftr-425	618	11	"	"	PUNCT
ftr-425	618	12	say	say	VERB
ftr-425	618	13	with	with	ADP
ftr-425	618	14	any	any	DET
ftr-425	618	15	assurance	assurance	NOUN
ftr-425	618	16	that	that	SCONJ
ftr-425	618	17	[	[	X
ftr-425	618	18	her	her	PRON
ftr-425	618	19	]	]	PUNCT
ftr-425	618	20	tax	tax	NOUN
ftr-425	618	21	liability	liability	NOUN
ftr-425	618	22	[	[	X
ftr-425	618	23	would	would	AUX
ftr-425	618	24	]	]	PUNCT
ftr-425	618	25	exceed	exceed	VERB
ftr-425	618	26	the	the	DET
ftr-425	618	27	damage	damage	NOUN
ftr-425	618	28	award	award	NOUN
ftr-425	618	29	.	.	PUNCT
ftr-425	618	30	'	'	PUNCT
ftr-425	619	1	4	4	NUM
ftr-425	619	2	8	8	NUM
ftr-425	619	3	the	the	DET
ftr-425	619	4	court	court	NOUN
ftr-425	619	5	went	go	VERB
ftr-425	619	6	on	on	ADP
ftr-425	619	7	to	to	PART
ftr-425	619	8	doubt	doubt	VERB
ftr-425	619	9	that	that	SCONJ
ftr-425	619	10	,	,	PUNCT
ftr-425	619	11	even	even	ADV
ftr-425	619	12	if	if	SCONJ
ftr-425	619	13	there	there	PRON
ftr-425	619	14	were	be	VERB
ftr-425	619	15	no	no	DET
ftr-425	619	16	evidentiary	evidentiary	ADJ
ftr-425	619	17	problems	problem	NOUN
ftr-425	619	18	with	with	ADP
ftr-425	619	19	the	the	DET
ftr-425	619	20	defendant	defendant	NOUN
ftr-425	619	21	's	's	PART
ftr-425	619	22	position	position	NOUN
ftr-425	619	23	,	,	PUNCT
ftr-425	619	24	the	the	DET
ftr-425	619	25	plaintiff	plaintiff	NOUN
ftr-425	619	26	s	s	PART
ftr-425	619	27	tax	tax	NOUN
ftr-425	619	28	consequences	consequence	NOUN
ftr-425	619	29	would	would	AUX
ftr-425	619	30	be	be	AUX
ftr-425	619	31	relevant	relevant	ADJ
ftr-425	619	32	to	to	ADP
ftr-425	619	33	the	the	DET
ftr-425	619	34	fee	fee	NOUN
ftr-425	619	35	determination	determination	NOUN
ftr-425	619	36	:	:	PUNCT
ftr-425	620	1	[	[	X
ftr-425	620	2	t]hough	t]hough	ADP
ftr-425	620	3	we	we	PRON
ftr-425	620	4	need	need	AUX
ftr-425	620	5	not	not	PART
ftr-425	620	6	decide	decide	VERB
ftr-425	620	7	this	this	DET
ftr-425	620	8	issue	issue	NOUN
ftr-425	620	9	now	now	ADV
ftr-425	620	10	,	,	PUNCT
ftr-425	620	11	we	we	PRON
ftr-425	620	12	doubt	doubt	VERB
ftr-425	620	13	that	that	SCONJ
ftr-425	620	14	it	it	PRON
ftr-425	620	15	would	would	AUX
ftr-425	620	16	be	be	AUX
ftr-425	620	17	appropriate	appropriate	ADJ
ftr-425	620	18	for	for	SCONJ
ftr-425	620	19	this	this	DET
ftr-425	620	20	court	court	NOUN
ftr-425	620	21	to	to	PART
ftr-425	620	22	establish	establish	VERB
ftr-425	620	23	a	a	DET
ftr-425	620	24	precedent	precedent	NOUN
ftr-425	620	25	wherein	wherein	SCONJ
ftr-425	620	26	attorneys	attorney	NOUN
ftr-425	620	27	would	would	AUX
ftr-425	620	28	be	be	AUX
ftr-425	620	29	required	require	VERB
ftr-425	620	30	to	to	PART
ftr-425	620	31	know	know	VERB
ftr-425	620	32	the	the	DET
ftr-425	620	33	tax	tax	NOUN
ftr-425	620	34	status	status	NOUN
ftr-425	620	35	of	of	ADP
ftr-425	620	36	their	their	PRON
ftr-425	620	37	clients	client	NOUN
ftr-425	620	38	before	before	ADP
ftr-425	620	39	accepting	accept	VERB
ftr-425	620	40	or	or	CCONJ
ftr-425	620	41	rejecting	reject	VERB
ftr-425	620	42	a	a	DET
ftr-425	620	43	settlement	settlement	NOUN
ftr-425	620	44	offer	offer	NOUN
ftr-425	620	45	or	or	CCONJ
ftr-425	620	46	wherein	wherein	ADJ
ftr-425	620	47	courts	court	NOUN
ftr-425	620	48	would	would	AUX
ftr-425	620	49	routinely	routinely	ADV
ftr-425	620	50	have	have	VERB
ftr-425	620	51	to	to	PART
ftr-425	620	52	delve	delve	VERB
ftr-425	620	53	into	into	ADP
ftr-425	620	54	the	the	DET
ftr-425	620	55	tax	tax	NOUN
ftr-425	620	56	records	record	NOUN
ftr-425	620	57	of	of	ADP
ftr-425	620	58	the	the	DET
ftr-425	620	59	parties	party	NOUN
ftr-425	620	60	to	to	PART
ftr-425	620	61	determine	determine	VERB
ftr-425	620	62	an	an	DET
ftr-425	620	63	appropriate	appropriate	ADJ
ftr-425	620	64	fee	fee	NOUN
ftr-425	620	65	award	award	NOUN
ftr-425	620	66	...	...	PUNCT
ftr-425	621	1	[	[	X
ftr-425	621	2	f]ee	f]ee	NUM
ftr-425	621	3	litigation	litigation	NOUN
ftr-425	621	4	already	already	ADV
ftr-425	621	5	places	place	VERB
ftr-425	621	6	a	a	DET
ftr-425	621	7	heavy	heavy	ADJ
ftr-425	621	8	burden	burden	NOUN
ftr-425	621	9	on	on	ADP
ftr-425	621	10	the	the	DET
ftr-425	621	11	federal	federal	ADJ
ftr-425	621	12	courts	court	NOUN
ftr-425	621	13	;	;	PUNCT
ftr-425	621	14	adding	add	VERB
ftr-425	621	15	a	a	DET
ftr-425	621	16	requirement	requirement	NOUN
ftr-425	621	17	to	to	PART
ftr-425	621	18	calculate	calculate	VERB
ftr-425	621	19	the	the	DET
ftr-425	621	20	tax	tax	NOUN
ftr-425	621	21	status	status	NOUN
ftr-425	621	22	of	of	ADP
ftr-425	621	23	the	the	DET
ftr-425	621	24	parties	party	NOUN
ftr-425	621	25	would	would	AUX
ftr-425	621	26	only	only	ADV
ftr-425	621	27	increase	increase	VERB
ftr-425	621	28	that	that	PRON
ftr-425	621	29	burden.49	burden.49	PROPN
ftr-425	621	30	142	142	NUM
ftr-425	621	31	.	.	PUNCT
ftr-425	622	1	moriarty	moriarty	PROPN
ftr-425	622	2	v.	v.	ADP
ftr-425	622	3	svec	svec	NOUN
ftr-425	622	4	,	,	PUNCT
ftr-425	622	5	233	233	NUM
ftr-425	622	6	f.3d	f.3d	NUM
ftr-425	622	7	955	955	NUM
ftr-425	622	8	,	,	PUNCT
ftr-425	622	9	967	967	NUM
ftr-425	622	10	(	(	PUNCT
ftr-425	622	11	7th	7th	ADJ
ftr-425	622	12	cir	cir	NOUN
ftr-425	622	13	.	.	PROPN
ftr-425	622	14	2000	2000	NUM
ftr-425	622	15	)	)	PUNCT
ftr-425	622	16	.	.	PUNCT
ftr-425	623	1	143	143	X
ftr-425	623	2	.	.	PUNCT
ftr-425	624	1	i	i	PRON
ftr-425	624	2	d.	d.	PROPN
ftr-425	624	3	144	144	NUM
ftr-425	624	4	.	.	PUNCT
ftr-425	625	1	shott	shott	PROPN
ftr-425	625	2	,	,	PUNCT
ftr-425	625	3	338	338	NUM
ftr-425	625	4	f.3d	f.3d	NUM
ftr-425	625	5	at	at	ADP
ftr-425	625	6	743	743	NUM
ftr-425	625	7	.	.	PUNCT
ftr-425	625	8	145	145	NUM
ftr-425	625	9	.	.	PUNCT
ftr-425	626	1	i	i	PRON
ftr-425	626	2	d.	d.	PROPN
ftr-425	626	3	at	at	ADP
ftr-425	626	4	744	744	NUM
ftr-425	626	5	.	.	PUNCT
ftr-425	626	6	146	146	NUM
ftr-425	626	7	.	.	PUNCT
ftr-425	627	1	i	i	PRON
ftr-425	627	2	d.	d.	PROPN
ftr-425	627	3	147	147	NUM
ftr-425	627	4	.	.	PUNCT
ftr-425	628	1	i	i	PRON
ftr-425	628	2	d.	d.	PROPN
ftr-425	628	3	148	148	NUM
ftr-425	628	4	.	.	PUNCT
ftr-425	629	1	i	i	PRON
ftr-425	629	2	d.	d.	PROPN
ftr-425	629	3	149	149	NUM
ftr-425	629	4	.	.	PUNCT
ftr-425	630	1	i	i	PRON
ftr-425	630	2	d.	d.	PROPN
ftr-425	631	1	[	[	X
ftr-425	631	2	vol	vol	NOUN
ftr-425	631	3	.	.	PUNCT
ftr-425	631	4	6:9	6:9	NUM
ftr-425	631	5	litigation	litigation	NOUN
ftr-425	631	6	expenses	expense	NOUN
ftr-425	631	7	and	and	CCONJ
ftr-425	631	8	the	the	DET
ftr-425	631	9	amt	amt	PROPN
ftr-425	631	10	as	as	ADP
ftr-425	631	11	a	a	DET
ftr-425	631	12	result	result	NOUN
ftr-425	631	13	,	,	PUNCT
ftr-425	631	14	the	the	DET
ftr-425	631	15	court	court	NOUN
ftr-425	631	16	concluded	conclude	VERB
ftr-425	631	17	that	that	SCONJ
ftr-425	631	18	it	it	PRON
ftr-425	631	19	was	be	AUX
ftr-425	631	20	appropriate	appropriate	ADJ
ftr-425	631	21	,	,	PUNCT
ftr-425	631	22	in	in	ADP
ftr-425	631	23	determining	determine	VERB
ftr-425	631	24	whether	whether	SCONJ
ftr-425	631	25	a	a	DET
ftr-425	631	26	settlement	settlement	NOUN
ftr-425	631	27	offer	offer	NOUN
ftr-425	631	28	was	be	AUX
ftr-425	631	29	substantial	substantial	ADJ
ftr-425	631	30	,	,	PUNCT
ftr-425	631	31	to	to	PART
ftr-425	631	32	compare	compare	VERB
ftr-425	631	33	only	only	ADV
ftr-425	631	34	the	the	DET
ftr-425	631	35	pre	pre	ADJ
ftr-425	631	36	-	-	ADJ
ftr-425	631	37	tax	tax	ADJ
ftr-425	631	38	results	result	NOUN
ftr-425	631	39	between	between	ADP
ftr-425	631	40	the	the	DET
ftr-425	631	41	offer	offer	NOUN
ftr-425	631	42	and	and	CCONJ
ftr-425	631	43	the	the	DET
ftr-425	631	44	ultimate	ultimate	ADJ
ftr-425	631	45	recovery.150	recovery.150	NOUN
ftr-425	631	46	a	a	DET
ftr-425	631	47	similar	similar	ADJ
ftr-425	631	48	argument	argument	NOUN
ftr-425	631	49	was	be	AUX
ftr-425	631	50	made	make	VERB
ftr-425	631	51	in	in	ADP
ftr-425	631	52	the	the	DET
ftr-425	631	53	recent	recent	ADJ
ftr-425	631	54	arizona	arizona	PROPN
ftr-425	631	55	federal	federal	PROPN
ftr-425	631	56	case	case	NOUN
ftr-425	631	57	of	of	ADP
ftr-425	631	58	fiolek	fiolek	PROPN
ftr-425	631	59	v.	v.	ADP
ftr-425	631	60	tucson	tucson	PROPN
ftr-425	631	61	unified	unify	VERB
ftr-425	631	62	school	school	NOUN
ftr-425	631	63	district.5	district.5	NOUN
ftr-425	631	64	in	in	ADP
ftr-425	631	65	that	that	DET
ftr-425	631	66	case	case	NOUN
ftr-425	631	67	,	,	PUNCT
ftr-425	631	68	the	the	DET
ftr-425	631	69	plaintiff	plaintiff	NOUN
ftr-425	631	70	was	be	AUX
ftr-425	631	71	awarded	award	VERB
ftr-425	631	72	$	$	SYM
ftr-425	631	73	50,220	50,220	NUM
ftr-425	631	74	of	of	ADP
ftr-425	631	75	damages	damage	NOUN
ftr-425	631	76	under	under	ADP
ftr-425	631	77	the	the	DET
ftr-425	631	78	ada	ada	PROPN
ftr-425	631	79	and	and	CCONJ
ftr-425	631	80	sought	seek	VERB
ftr-425	631	81	attorney	attorney	NOUN
ftr-425	631	82	's	's	PART
ftr-425	631	83	fees	fee	NOUN
ftr-425	631	84	and	and	CCONJ
ftr-425	631	85	costs	cost	NOUN
ftr-425	631	86	totaling	total	VERB
ftr-425	631	87	$	$	SYM
ftr-425	631	88	567,310	567,310	NUM
ftr-425	631	89	.	.	PUNCT
ftr-425	632	1	in	in	ADP
ftr-425	632	2	arguing	argue	VERB
ftr-425	632	3	that	that	SCONJ
ftr-425	632	4	the	the	DET
ftr-425	632	5	plaintiff	plaintiff	NOUN
ftr-425	632	6	's	's	PART
ftr-425	632	7	requested	request	VERB
ftr-425	632	8	fee	fee	NOUN
ftr-425	632	9	amount	amount	NOUN
ftr-425	632	10	was	be	AUX
ftr-425	632	11	unreasonable	unreasonable	ADJ
ftr-425	632	12	,	,	PUNCT
ftr-425	632	13	the	the	DET
ftr-425	632	14	defendant	defendant	NOUN
ftr-425	632	15	pointed	point	VERB
ftr-425	632	16	out	out	ADP
ftr-425	632	17	that	that	SCONJ
ftr-425	632	18	such	such	DET
ftr-425	632	19	a	a	DET
ftr-425	632	20	fee	fee	NOUN
ftr-425	632	21	award	award	NOUN
ftr-425	632	22	would	would	AUX
ftr-425	632	23	result	result	VERB
ftr-425	632	24	in	in	ADP
ftr-425	632	25	the	the	DET
ftr-425	632	26	plaintiff	plaintiff	NOUN
ftr-425	632	27	owing	owe	VERB
ftr-425	632	28	$	$	SYM
ftr-425	632	29	121,938	121,938	NUM
ftr-425	632	30	more	more	ADJ
ftr-425	632	31	in	in	ADP
ftr-425	632	32	federal	federal	ADJ
ftr-425	632	33	income	income	NOUN
ftr-425	632	34	taxes	taxis	NOUN
ftr-425	632	35	than	than	ADP
ftr-425	632	36	his	his	PRON
ftr-425	632	37	$	$	SYM
ftr-425	632	38	50,220	50,220	NUM
ftr-425	632	39	damages	damage	NOUN
ftr-425	632	40	award	award	NOUN
ftr-425	632	41	.	.	PUNCT
ftr-425	633	1	according	accord	VERB
ftr-425	633	2	to	to	ADP
ftr-425	633	3	the	the	DET
ftr-425	633	4	defendant	defendant	NOUN
ftr-425	633	5	,	,	PUNCT
ftr-425	633	6	"	"	PUNCT
ftr-425	633	7	[	[	X
ftr-425	633	8	i]ssuing	i]ssue	VERB
ftr-425	633	9	a	a	DET
ftr-425	633	10	fee	fee	NOUN
ftr-425	633	11	award	award	NOUN
ftr-425	633	12	that	that	PRON
ftr-425	633	13	would	would	AUX
ftr-425	633	14	cost	cost	VERB
ftr-425	633	15	the	the	DET
ftr-425	633	16	plaintiff	plaintiff	NOUN
ftr-425	633	17	the	the	DET
ftr-425	633	18	entirety	entirety	NOUN
ftr-425	633	19	of	of	ADP
ftr-425	633	20	his	his	PRON
ftr-425	633	21	judgment	judgment	NOUN
ftr-425	633	22	,	,	PUNCT
ftr-425	633	23	plus	plus	CCONJ
ftr-425	633	24	an	an	DET
ftr-425	633	25	additional	additional	ADJ
ftr-425	633	26	substantial	substantial	ADJ
ftr-425	633	27	outof	outof	ADJ
ftr-425	633	28	-	-	PUNCT
ftr-425	633	29	pocket	pocket	NOUN
ftr-425	633	30	expense	expense	NOUN
ftr-425	633	31	,	,	PUNCT
ftr-425	633	32	most	most	ADV
ftr-425	633	33	certainly	certainly	ADV
ftr-425	633	34	would	would	AUX
ftr-425	633	35	undermine	undermine	VERB
ftr-425	633	36	the	the	DET
ftr-425	633	37	reasonableness	reasonableness	NOUN
ftr-425	633	38	of	of	ADP
ftr-425	633	39	the	the	DET
ftr-425	633	40	fee	fee	NOUN
ftr-425	633	41	award	award	NOUN
ftr-425	633	42	.	.	PUNCT
ftr-425	634	1	"	"	PUNCT
ftr-425	634	2	'	'	PUNCT
ftr-425	634	3	152	152	NUM
ftr-425	634	4	while	while	SCONJ
ftr-425	634	5	the	the	DET
ftr-425	634	6	fiolek	fiolek	PROPN
ftr-425	634	7	court	court	NOUN
ftr-425	634	8	has	have	AUX
ftr-425	634	9	not	not	PART
ftr-425	634	10	yet	yet	ADV
ftr-425	634	11	ruled	rule	VERB
ftr-425	634	12	on	on	ADP
ftr-425	634	13	the	the	DET
ftr-425	634	14	fee	fee	NOUN
ftr-425	634	15	issue	issue	NOUN
ftr-425	634	16	,	,	PUNCT
ftr-425	634	17	it	it	PRON
ftr-425	634	18	would	would	AUX
ftr-425	634	19	appear	appear	VERB
ftr-425	634	20	that	that	SCONJ
ftr-425	634	21	the	the	DET
ftr-425	634	22	amt	amt	PROPN
ftr-425	634	23	trap	trap	NOUN
ftr-425	634	24	should	should	AUX
ftr-425	634	25	be	be	AUX
ftr-425	634	26	of	of	ADP
ftr-425	634	27	no	no	DET
ftr-425	634	28	help	help	NOUN
ftr-425	634	29	to	to	ADP
ftr-425	634	30	the	the	DET
ftr-425	634	31	defendant	defendant	NOUN
ftr-425	634	32	.	.	PUNCT
ftr-425	635	1	the	the	DET
ftr-425	635	2	impact	impact	NOUN
ftr-425	635	3	of	of	ADP
ftr-425	635	4	the	the	DET
ftr-425	635	5	trap	trap	NOUN
ftr-425	635	6	depends	depend	VERB
ftr-425	635	7	primarily	primarily	ADV
ftr-425	635	8	on	on	ADP
ftr-425	635	9	the	the	DET
ftr-425	635	10	ratio	ratio	NOUN
ftr-425	635	11	of	of	ADP
ftr-425	635	12	the	the	DET
ftr-425	635	13	attorney	attorney	NOUN
ftr-425	635	14	's	's	PART
ftr-425	635	15	fees	fee	NOUN
ftr-425	635	16	to	to	ADP
ftr-425	635	17	the	the	DET
ftr-425	635	18	overall	overall	ADJ
ftr-425	635	19	recovery	recovery	NOUN
ftr-425	635	20	(	(	PUNCT
ftr-425	635	21	including	include	VERB
ftr-425	635	22	fees	fee	NOUN
ftr-425	635	23	)	)	PUNCT
ftr-425	635	24	,	,	PUNCT
ftr-425	635	25	which	which	PRON
ftr-425	635	26	depends	depend	VERB
ftr-425	635	27	entirely	entirely	ADV
ftr-425	635	28	on	on	ADP
ftr-425	635	29	the	the	DET
ftr-425	635	30	underlying	underlie	VERB
ftr-425	635	31	fee	fee	NOUN
ftr-425	635	32	arrangement	arrangement	NOUN
ftr-425	635	33	between	between	ADP
ftr-425	635	34	the	the	DET
ftr-425	635	35	plaintiff	plaintiff	NOUN
ftr-425	635	36	and	and	CCONJ
ftr-425	635	37	his	his	PRON
ftr-425	635	38	attorney	attorney	NOUN
ftr-425	635	39	.	.	PUNCT
ftr-425	636	1	to	to	ADP
ftr-425	636	2	the	the	DET
ftr-425	636	3	extent	extent	NOUN
ftr-425	636	4	the	the	DET
ftr-425	636	5	plaintiff	plaintiff	NOUN
ftr-425	636	6	would	would	AUX
ftr-425	636	7	suffer	suffer	VERB
ftr-425	636	8	a	a	DET
ftr-425	636	9	loss	loss	NOUN
ftr-425	636	10	as	as	ADP
ftr-425	636	11	a	a	DET
ftr-425	636	12	result	result	NOUN
ftr-425	636	13	of	of	ADP
ftr-425	636	14	a	a	DET
ftr-425	636	15	petition	petition	NOUN
ftr-425	636	16	for	for	ADP
ftr-425	636	17	fees	fee	NOUN
ftr-425	636	18	,	,	PUNCT
ftr-425	636	19	his	his	PRON
ftr-425	636	20	attorney	attorney	NOUN
ftr-425	636	21	has	have	VERB
ftr-425	636	22	an	an	DET
ftr-425	636	23	ethical	ethical	ADJ
ftr-425	636	24	,	,	PUNCT
ftr-425	636	25	and	and	CCONJ
ftr-425	636	26	likely	likely	ADJ
ftr-425	636	27	a	a	DET
ftr-425	636	28	legal	legal	ADJ
ftr-425	636	29	,	,	PUNCT
ftr-425	636	30	obligation	obligation	NOUN
ftr-425	636	31	to	to	PART
ftr-425	636	32	restructure	restructure	VERB
ftr-425	636	33	the	the	DET
ftr-425	636	34	fee	fee	NOUN
ftr-425	636	35	agreement	agreement	NOUN
ftr-425	636	36	so	so	SCONJ
ftr-425	636	37	as	as	SCONJ
ftr-425	636	38	to	to	PART
ftr-425	636	39	prevent	prevent	VERB
ftr-425	636	40	this	this	DET
ftr-425	636	41	loss	loss	NOUN
ftr-425	636	42	.	.	PUNCT
ftr-425	637	1	'53	'53	NUM
ftr-425	637	2	simply	simply	ADV
ftr-425	637	3	put	put	VERB
ftr-425	637	4	,	,	PUNCT
ftr-425	637	5	the	the	DET
ftr-425	637	6	plaintiff	plaintiff	NOUN
ftr-425	637	7	's	's	PART
ftr-425	637	8	fee	fee	NOUN
ftr-425	637	9	arrangement	arrangement	NOUN
ftr-425	637	10	with	with	ADP
ftr-425	637	11	his	his	PRON
ftr-425	637	12	attorney	attorney	NOUN
ftr-425	637	13	is	be	AUX
ftr-425	637	14	strictly	strictly	ADV
ftr-425	637	15	a	a	DET
ftr-425	637	16	matter	matter	NOUN
ftr-425	637	17	between	between	ADP
ftr-425	637	18	those	those	DET
ftr-425	637	19	two	two	NUM
ftr-425	637	20	parties	party	NOUN
ftr-425	637	21	and	and	CCONJ
ftr-425	637	22	is	be	AUX
ftr-425	637	23	none	none	NOUN
ftr-425	637	24	of	of	ADP
ftr-425	637	25	the	the	DET
ftr-425	637	26	defendant	defendant	NOUN
ftr-425	637	27	's	's	PART
ftr-425	637	28	business	business	NOUN
ftr-425	637	29	.	.	PUNCT
ftr-425	638	1	3	3	X
ftr-425	638	2	.	.	X
ftr-425	638	3	plaintiffs	plaintiff	NOUN
ftr-425	638	4	malpractice	malpractice	PROPN
ftr-425	638	5	claim	claim	NOUN
ftr-425	638	6	against	against	ADP
ftr-425	638	7	her	her	PRON
ftr-425	638	8	attorney	attorney	NOUN
ftr-425	638	9	in	in	ADP
ftr-425	638	10	a	a	DET
ftr-425	638	11	case	case	NOUN
ftr-425	638	12	that	that	PRON
ftr-425	638	13	is	be	AUX
ftr-425	638	14	closely	closely	ADV
ftr-425	638	15	related	relate	VERB
ftr-425	638	16	to	to	ADP
ftr-425	638	17	the	the	DET
ftr-425	638	18	ethical	ethical	ADJ
ftr-425	638	19	issues	issue	NOUN
ftr-425	638	20	discussed	discuss	VERB
ftr-425	638	21	above	above	ADV
ftr-425	638	22	in	in	ADP
ftr-425	638	23	section	section	NOUN
ftr-425	638	24	a	a	PRON
ftr-425	638	25	of	of	ADP
ftr-425	638	26	this	this	DET
ftr-425	638	27	part	part	NOUN
ftr-425	638	28	,	,	PUNCT
ftr-425	638	29	the	the	DET
ftr-425	638	30	california	california	PROPN
ftr-425	638	31	state	state	PROPN
ftr-425	638	32	court	court	PROPN
ftr-425	638	33	of	of	ADP
ftr-425	638	34	appeals	appeals	PROPN
ftr-425	638	35	in	in	ADP
ftr-425	638	36	jalali	jalali	PROPN
ftr-425	638	37	v.	v.	ADP
ftr-425	638	38	root'54	root'54	PROPN
ftr-425	638	39	considered	consider	VERB
ftr-425	638	40	the	the	DET
ftr-425	638	41	merits	merit	NOUN
ftr-425	638	42	of	of	ADP
ftr-425	638	43	a	a	DET
ftr-425	638	44	legal	legal	ADJ
ftr-425	638	45	malpractice	malpractice	NOUN
ftr-425	638	46	claim	claim	NOUN
ftr-425	638	47	based	base	VERB
ftr-425	638	48	on	on	ADP
ftr-425	638	49	the	the	DET
ftr-425	638	50	amt	amt	PROPN
ftr-425	638	51	trap	trap	NOUN
ftr-425	638	52	.	.	PUNCT
ftr-425	639	1	in	in	ADP
ftr-425	639	2	jalali	jalali	PROPN
ftr-425	639	3	,	,	PUNCT
ftr-425	639	4	the	the	DET
ftr-425	639	5	plaintiff	plaintiff	NOUN
ftr-425	639	6	accepted	accept	VERB
ftr-425	639	7	a	a	DET
ftr-425	639	8	$	$	SYM
ftr-425	639	9	2.75	2.75	NUM
ftr-425	639	10	million	million	NUM
ftr-425	639	11	settlement	settlement	NOUN
ftr-425	639	12	offer	offer	NOUN
ftr-425	639	13	after	after	ADP
ftr-425	639	14	being	be	AUX
ftr-425	639	15	instructed	instruct	VERB
ftr-425	639	16	by	by	ADP
ftr-425	639	17	her	her	PRON
ftr-425	639	18	attorney	attorney	NOUN
ftr-425	639	19	that	that	SCONJ
ftr-425	639	20	her	her	PRON
ftr-425	639	21	tax	tax	NOUN
ftr-425	639	22	liability	liability	NOUN
ftr-425	639	23	resulting	result	VERB
ftr-425	639	24	from	from	ADP
ftr-425	639	25	the	the	DET
ftr-425	639	26	settlement	settlement	NOUN
ftr-425	639	27	would	would	AUX
ftr-425	639	28	equal	equal	VERB
ftr-425	639	29	"	"	PUNCT
ftr-425	639	30	forty	forty	NUM
ftr-425	639	31	percent	percent	NOUN
ftr-425	639	32	of	of	ADP
ftr-425	639	33	[	[	X
ftr-425	639	34	her	her	PRON
ftr-425	639	35	]	]	X
ftr-425	639	36	share	share	NOUN
ftr-425	639	37	"	"	PUNCT
ftr-425	639	38	of	of	ADP
ftr-425	639	39	the	the	DET
ftr-425	639	40	award.155	award.155	NOUN
ftr-425	639	41	because	because	SCONJ
ftr-425	639	42	of	of	ADP
ftr-425	639	43	the	the	DET
ftr-425	639	44	amt	amt	PROPN
ftr-425	639	45	150	150	NUM
ftr-425	639	46	.	.	PUNCT
ftr-425	640	1	i	i	PRON
ftr-425	640	2	d.	d.	PROPN
ftr-425	640	3	151	151	NUM
ftr-425	640	4	.	.	PUNCT
ftr-425	641	1	defendant	defendant	PROPN
ftr-425	641	2	's	's	PART
ftr-425	641	3	responsive	responsive	ADJ
ftr-425	641	4	memorandum	memorandum	NOUN
ftr-425	641	5	in	in	ADP
ftr-425	641	6	opposition	opposition	NOUN
ftr-425	641	7	to	to	PART
ftr-425	641	8	plaintiff	plaintiff	VERB
ftr-425	641	9	's	's	PART
ftr-425	641	10	motion	motion	NOUN
ftr-425	641	11	for	for	ADP
ftr-425	641	12	award	award	PROPN
ftr-425	641	13	of	of	ADP
ftr-425	641	14	attorney	attorney	NOUN
ftr-425	641	15	's	's	PART
ftr-425	641	16	fees	fee	NOUN
ftr-425	641	17	and	and	CCONJ
ftr-425	641	18	related	relate	VERB
ftr-425	641	19	non	non	ADJ
ftr-425	641	20	-	-	ADJ
ftr-425	641	21	taxable	taxable	ADJ
ftr-425	641	22	costs	cost	NOUN
ftr-425	641	23	at	at	ADP
ftr-425	641	24	21	21	NUM
ftr-425	641	25	-	-	SYM
ftr-425	641	26	25	25	NUM
ftr-425	641	27	,	,	PUNCT
ftr-425	641	28	fiolek	fiolek	NOUN
ftr-425	641	29	v.	v.	ADP
ftr-425	641	30	tucson	tucson	PROPN
ftr-425	641	31	unified	unify	VERB
ftr-425	641	32	sch	sch	PROPN
ftr-425	641	33	.	.	PROPN
ftr-425	641	34	dist	dist	PROPN
ftr-425	641	35	.	.	PUNCT
ftr-425	641	36	,	,	PUNCT
ftr-425	641	37	(	(	PUNCT
ftr-425	641	38	d.	d.	PROPN
ftr-425	641	39	ariz	ariz	PROPN
ftr-425	641	40	.	.	PUNCT
ftr-425	641	41	2004	2004	NUM
ftr-425	641	42	)	)	PUNCT
ftr-425	642	1	(	(	PUNCT
ftr-425	642	2	no	no	INTJ
ftr-425	642	3	.	.	PUNCT
ftr-425	642	4	civ	civ	NOUN
ftr-425	642	5	01	01	NUM
ftr-425	642	6	-	-	PUNCT
ftr-425	642	7	036	036	NUM
ftr-425	642	8	tuc	tuc	NOUN
ftr-425	642	9	dcb	dcb	PROPN
ftr-425	642	10	)	)	PUNCT
ftr-425	642	11	.	.	PUNCT
ftr-425	643	1	152	152	NUM
ftr-425	643	2	.	.	PUNCT
ftr-425	644	1	i	i	PRON
ftr-425	644	2	d.	d.	PROPN
ftr-425	644	3	at	at	ADP
ftr-425	644	4	24	24	NUM
ftr-425	644	5	-	-	SYM
ftr-425	644	6	25	25	NUM
ftr-425	644	7	.	.	PUNCT
ftr-425	644	8	153	153	NUM
ftr-425	644	9	.	.	PUNCT
ftr-425	645	1	for	for	ADP
ftr-425	645	2	a	a	DET
ftr-425	645	3	discussion	discussion	NOUN
ftr-425	645	4	of	of	ADP
ftr-425	645	5	the	the	DET
ftr-425	645	6	ethical	ethical	ADJ
ftr-425	645	7	implications	implication	NOUN
ftr-425	645	8	raised	raise	VERB
ftr-425	645	9	by	by	ADP
ftr-425	645	10	the	the	DET
ftr-425	645	11	existence	existence	NOUN
ftr-425	645	12	of	of	ADP
ftr-425	645	13	the	the	DET
ftr-425	645	14	amt	amt	PROPN
ftr-425	645	15	trap	trap	NOUN
ftr-425	645	16	,	,	PUNCT
ftr-425	645	17	see	see	VERB
ftr-425	645	18	text	text	NOUN
ftr-425	645	19	accompanying	accompanying	ADJ
ftr-425	645	20	supra	supra	PROPN
ftr-425	645	21	notes	note	VERB
ftr-425	645	22	105	105	NUM
ftr-425	645	23	-	-	SYM
ftr-425	645	24	109	109	NUM
ftr-425	645	25	.	.	PUNCT
ftr-425	646	1	for	for	ADP
ftr-425	646	2	a	a	DET
ftr-425	646	3	more	more	ADV
ftr-425	646	4	thorough	thorough	ADJ
ftr-425	646	5	discussion	discussion	NOUN
ftr-425	646	6	of	of	ADP
ftr-425	646	7	the	the	DET
ftr-425	646	8	topic	topic	NOUN
ftr-425	646	9	,	,	PUNCT
ftr-425	646	10	see	see	VERB
ftr-425	646	11	polsky	polsky	NOUN
ftr-425	646	12	,	,	PUNCT
ftr-425	646	13	supra	supra	PROPN
ftr-425	646	14	note	note	NOUN
ftr-425	646	15	105	105	NUM
ftr-425	646	16	.	.	PUNCT
ftr-425	647	1	154	154	NUM
ftr-425	647	2	.	.	NOUN
ftr-425	647	3	1	1	NUM
ftr-425	647	4	cal	cal	NOUN
ftr-425	647	5	.	.	PUNCT
ftr-425	648	1	rptr	rptr	PROPN
ftr-425	648	2	.	.	PUNCT
ftr-425	649	1	3d	3d	NOUN
ftr-425	649	2	689	689	NUM
ftr-425	649	3	(	(	PUNCT
ftr-425	649	4	cal	cal	PROPN
ftr-425	649	5	.	.	PUNCT
ftr-425	650	1	ct	ct	PROPN
ftr-425	650	2	.	.	PUNCT
ftr-425	651	1	app	app	PROPN
ftr-425	651	2	.	.	PUNCT
ftr-425	652	1	4th	4th	ADJ
ftr-425	652	2	2003	2003	NUM
ftr-425	652	3	)	)	PUNCT
ftr-425	652	4	.	.	PUNCT
ftr-425	653	1	155	155	NUM
ftr-425	653	2	.	.	PUNCT
ftr-425	653	3	jalali	jalali	PROPN
ftr-425	653	4	,	,	PUNCT
ftr-425	653	5	1	1	NUM
ftr-425	653	6	cal	cal	NOUN
ftr-425	653	7	.	.	PUNCT
ftr-425	654	1	rptr	rptr	PROPN
ftr-425	654	2	.	.	PUNCT
ftr-425	655	1	3d	3d	PROPN
ftr-425	655	2	at	at	ADP
ftr-425	655	3	692	692	NUM
ftr-425	655	4	.	.	PUNCT
ftr-425	656	1	20041	20041	NUM
ftr-425	656	2	florida	florida	PROPN
ftr-425	656	3	tax	tax	PROPN
ftr-425	656	4	review	review	NOUN
ftr-425	656	5	trap	trap	NOUN
ftr-425	656	6	,	,	PUNCT
ftr-425	656	7	however	however	ADV
ftr-425	656	8	,	,	PUNCT
ftr-425	656	9	the	the	DET
ftr-425	656	10	plaintiff	plaintiff	NOUN
ftr-425	656	11	's	's	PART
ftr-425	656	12	tax	tax	NOUN
ftr-425	656	13	liability	liability	NOUN
ftr-425	656	14	was	be	AUX
ftr-425	656	15	actually	actually	ADV
ftr-425	656	16	$	$	SYM
ftr-425	656	17	310,000	310,000	NUM
ftr-425	656	18	greater	great	ADJ
ftr-425	656	19	than	than	ADP
ftr-425	656	20	that	that	DET
ftr-425	656	21	amount	amount	NOUN
ftr-425	656	22	.	.	PUNCT
ftr-425	657	1	1	1	NUM
ftr-425	657	2	56	56	NUM
ftr-425	657	3	as	as	ADP
ftr-425	657	4	a	a	DET
ftr-425	657	5	result	result	NOUN
ftr-425	657	6	of	of	ADP
ftr-425	657	7	the	the	DET
ftr-425	657	8	attorney	attorney	NOUN
ftr-425	657	9	's	's	PART
ftr-425	657	10	erroneous	erroneous	ADJ
ftr-425	657	11	tax	tax	NOUN
ftr-425	657	12	conclusions	conclusion	NOUN
ftr-425	657	13	,	,	PUNCT
ftr-425	657	14	a	a	DET
ftr-425	657	15	jury	jury	NOUN
ftr-425	657	16	awarded	award	VERB
ftr-425	657	17	the	the	DET
ftr-425	657	18	plaintiff	plaintiff	NOUN
ftr-425	657	19	this	this	DET
ftr-425	657	20	$	$	SYM
ftr-425	657	21	310,000	310,000	NUM
ftr-425	657	22	difference	difference	NOUN
ftr-425	657	23	between	between	ADP
ftr-425	657	24	what	what	PRON
ftr-425	657	25	she	she	PRON
ftr-425	657	26	expected	expect	VERB
ftr-425	657	27	to	to	PART
ftr-425	657	28	get	get	VERB
ftr-425	657	29	and	and	CCONJ
ftr-425	657	30	what	what	PRON
ftr-425	657	31	she	she	PRON
ftr-425	657	32	actually	actually	ADV
ftr-425	657	33	got	get	VERB
ftr-425	657	34	.	.	PUNCT
ftr-425	658	1	'57	'57	NUM
ftr-425	658	2	the	the	DET
ftr-425	658	3	appellate	appellate	ADJ
ftr-425	658	4	court	court	NOUN
ftr-425	658	5	reversed	reverse	VERB
ftr-425	658	6	on	on	ADP
ftr-425	658	7	causation	causation	NOUN
ftr-425	658	8	grounds	ground	NOUN
ftr-425	658	9	,	,	PUNCT
ftr-425	658	10	holding	hold	VERB
ftr-425	658	11	that	that	SCONJ
ftr-425	658	12	in	in	ADP
ftr-425	658	13	order	order	NOUN
ftr-425	658	14	to	to	PART
ftr-425	658	15	recover	recover	VERB
ftr-425	658	16	damages	damage	NOUN
ftr-425	658	17	,	,	PUNCT
ftr-425	658	18	the	the	DET
ftr-425	658	19	plaintiff	plaintiff	NOUN
ftr-425	658	20	was	be	AUX
ftr-425	658	21	required	require	VERB
ftr-425	658	22	to	to	PART
ftr-425	658	23	show	show	VERB
ftr-425	658	24	that	that	PRON
ftr-425	658	25	,	,	PUNCT
ftr-425	658	26	but	but	CCONJ
ftr-425	658	27	for	for	ADP
ftr-425	658	28	the	the	DET
ftr-425	658	29	bad	bad	ADJ
ftr-425	658	30	tax	tax	NOUN
ftr-425	658	31	advice	advice	NOUN
ftr-425	658	32	,	,	PUNCT
ftr-425	658	33	she	she	PRON
ftr-425	658	34	would	would	AUX
ftr-425	658	35	have	have	AUX
ftr-425	658	36	rejected	reject	VERB
ftr-425	658	37	the	the	DET
ftr-425	658	38	$	$	SYM
ftr-425	658	39	2.75	2.75	NUM
ftr-425	658	40	million	million	NUM
ftr-425	658	41	offer	offer	NOUN
ftr-425	658	42	and	and	CCONJ
ftr-425	658	43	ultimately	ultimately	ADV
ftr-425	658	44	recovered	recover	VERB
ftr-425	658	45	a	a	DET
ftr-425	658	46	greater	great	ADJ
ftr-425	658	47	amount.5	amount.5	NOUN
ftr-425	658	48	'	'	PUNCT
ftr-425	658	49	because	because	SCONJ
ftr-425	658	50	the	the	DET
ftr-425	658	51	plaintiff	plaintiff	NOUN
ftr-425	658	52	failed	fail	VERB
ftr-425	658	53	to	to	PART
ftr-425	658	54	produce	produce	VERB
ftr-425	658	55	evidence	evidence	NOUN
ftr-425	658	56	as	as	ADP
ftr-425	658	57	to	to	ADP
ftr-425	658	58	what	what	PRON
ftr-425	658	59	she	she	PRON
ftr-425	658	60	would	would	AUX
ftr-425	658	61	have	have	AUX
ftr-425	658	62	done	do	VERB
ftr-425	658	63	had	have	VERB
ftr-425	658	64	proper	proper	ADJ
ftr-425	658	65	advice	advice	NOUN
ftr-425	658	66	been	be	AUX
ftr-425	658	67	given	give	VERB
ftr-425	658	68	,	,	PUNCT
ftr-425	658	69	the	the	DET
ftr-425	658	70	court	court	NOUN
ftr-425	658	71	held	hold	VERB
ftr-425	658	72	that	that	SCONJ
ftr-425	658	73	her	her	PRON
ftr-425	658	74	legal	legal	ADJ
ftr-425	658	75	malpractice	malpractice	NOUN
ftr-425	658	76	claim	claim	NOUN
ftr-425	658	77	must	must	AUX
ftr-425	658	78	fail	fail	VERB
ftr-425	658	79	.	.	PUNCT
ftr-425	659	1	59	59	NUM
ftr-425	659	2	the	the	DET
ftr-425	659	3	jalali	jalali	PROPN
ftr-425	659	4	case	case	NOUN
ftr-425	659	5	as	as	ADV
ftr-425	659	6	well	well	ADV
ftr-425	659	7	as	as	ADP
ftr-425	659	8	the	the	DET
ftr-425	659	9	other	other	ADJ
ftr-425	659	10	non	non	ADJ
ftr-425	659	11	-	-	ADJ
ftr-425	659	12	tax	tax	ADJ
ftr-425	659	13	cases	case	NOUN
ftr-425	659	14	make	make	VERB
ftr-425	659	15	clear	clear	ADJ
ftr-425	659	16	that	that	SCONJ
ftr-425	659	17	the	the	DET
ftr-425	659	18	burden	burden	NOUN
ftr-425	659	19	of	of	ADP
ftr-425	659	20	the	the	DET
ftr-425	659	21	amt	amt	PROPN
ftr-425	659	22	on	on	ADP
ftr-425	659	23	the	the	DET
ftr-425	659	24	judiciary	judiciary	NOUN
ftr-425	659	25	extends	extend	VERB
ftr-425	659	26	well	well	ADV
ftr-425	659	27	beyond	beyond	ADP
ftr-425	659	28	the	the	DET
ftr-425	659	29	time	time	NOUN
ftr-425	659	30	and	and	CCONJ
ftr-425	659	31	resources	resource	NOUN
ftr-425	659	32	spent	spend	VERB
ftr-425	659	33	in	in	ADP
ftr-425	659	34	deciding	decide	VERB
ftr-425	659	35	the	the	DET
ftr-425	659	36	underlying	underlie	VERB
ftr-425	659	37	tax	tax	NOUN
ftr-425	659	38	issue	issue	NOUN
ftr-425	659	39	.	.	PUNCT
ftr-425	660	1	absent	absent	ADJ
ftr-425	660	2	a	a	DET
ftr-425	660	3	legislative	legislative	ADJ
ftr-425	660	4	fix	fix	NOUN
ftr-425	660	5	(	(	PUNCT
ftr-425	660	6	or	or	CCONJ
ftr-425	660	7	a	a	DET
ftr-425	660	8	supreme	supreme	ADJ
ftr-425	660	9	court	court	NOUN
ftr-425	660	10	decision	decision	NOUN
ftr-425	660	11	in	in	ADP
ftr-425	660	12	favor	favor	NOUN
ftr-425	660	13	of	of	ADP
ftr-425	660	14	the	the	DET
ftr-425	660	15	taxpayer	taxpayer	NOUN
ftr-425	660	16	)	)	PUNCT
ftr-425	660	17	,	,	PUNCT
ftr-425	660	18	one	one	PRON
ftr-425	660	19	can	can	AUX
ftr-425	660	20	expect	expect	VERB
ftr-425	660	21	that	that	SCONJ
ftr-425	660	22	this	this	DET
ftr-425	660	23	burden	burden	NOUN
ftr-425	660	24	will	will	AUX
ftr-425	660	25	only	only	ADV
ftr-425	660	26	increase	increase	VERB
ftr-425	660	27	.	.	PUNCT
ftr-425	661	1	iii	iii	X
ftr-425	661	2	.	.	PUNCT
ftr-425	662	1	the	the	DET
ftr-425	662	2	legislative	legislative	ADJ
ftr-425	662	3	abdication	abdication	NOUN
ftr-425	662	4	of	of	ADP
ftr-425	662	5	responsibility	responsibility	NOUN
ftr-425	662	6	the	the	DET
ftr-425	662	7	continued	continued	ADJ
ftr-425	662	8	existence	existence	NOUN
ftr-425	662	9	of	of	ADP
ftr-425	662	10	the	the	DET
ftr-425	662	11	amt	amt	PROPN
ftr-425	662	12	trap	trap	NOUN
ftr-425	662	13	is	be	AUX
ftr-425	662	14	indefensible	indefensible	ADJ
ftr-425	662	15	.	.	PUNCT
ftr-425	663	1	the	the	DET
ftr-425	663	2	heightened	heightened	ADJ
ftr-425	663	3	and	and	CCONJ
ftr-425	663	4	potentially	potentially	ADV
ftr-425	663	5	confiscatory	confiscatory	ADJ
ftr-425	663	6	tax	tax	NOUN
ftr-425	663	7	rate	rate	NOUN
ftr-425	663	8	on	on	ADP
ftr-425	663	9	the	the	DET
ftr-425	663	10	plaintiffs	plaintiff	NOUN
ftr-425	663	11	net	net	ADJ
ftr-425	663	12	recovery	recovery	NOUN
ftr-425	663	13	creates	create	VERB
ftr-425	663	14	a	a	DET
ftr-425	663	15	myriad	myriad	NOUN
ftr-425	663	16	of	of	ADP
ftr-425	663	17	policy	policy	NOUN
ftr-425	663	18	problems	problem	NOUN
ftr-425	663	19	that	that	PRON
ftr-425	663	20	are	be	AUX
ftr-425	663	21	not	not	PART
ftr-425	663	22	limited	limit	VERB
ftr-425	663	23	to	to	ADP
ftr-425	663	24	the	the	DET
ftr-425	663	25	plaintiffs	plaintiff	NOUN
ftr-425	663	26	tax	tax	NOUN
ftr-425	663	27	situation	situation	NOUN
ftr-425	663	28	.	.	PUNCT
ftr-425	664	1	plaintiffs	plaintiff	NOUN
ftr-425	664	2	that	that	PRON
ftr-425	664	3	are	be	AUX
ftr-425	664	4	properly	properly	ADV
ftr-425	664	5	advised	advise	VERB
ftr-425	664	6	of	of	ADP
ftr-425	664	7	the	the	DET
ftr-425	664	8	potential	potential	ADJ
ftr-425	664	9	tax	tax	NOUN
ftr-425	664	10	pitfall	pitfall	NOUN
ftr-425	664	11	may	may	AUX
ftr-425	664	12	forego	forego	ADV
ftr-425	664	13	pursuing	pursue	VERB
ftr-425	664	14	meritorious	meritorious	ADJ
ftr-425	664	15	claims	claim	NOUN
ftr-425	664	16	,	,	PUNCT
ftr-425	664	17	thereby	thereby	ADV
ftr-425	664	18	gutting	gutte	VERB
ftr-425	664	19	the	the	DET
ftr-425	664	20	private	private	ADJ
ftr-425	664	21	enforcement	enforcement	NOUN
ftr-425	664	22	of	of	ADP
ftr-425	664	23	civil	civil	ADJ
ftr-425	664	24	rights	right	NOUN
ftr-425	664	25	cases	case	NOUN
ftr-425	664	26	(	(	PUNCT
ftr-425	664	27	an	an	DET
ftr-425	664	28	area	area	NOUN
ftr-425	664	29	in	in	ADP
ftr-425	664	30	which	which	PRON
ftr-425	664	31	the	the	DET
ftr-425	664	32	amt	amt	PROPN
ftr-425	664	33	trap	trap	NOUN
ftr-425	664	34	is	be	AUX
ftr-425	664	35	prevalent	prevalent	ADJ
ftr-425	664	36	)	)	PUNCT
ftr-425	664	37	that	that	PRON
ftr-425	664	38	was	be	AUX
ftr-425	664	39	intended	intend	VERB
ftr-425	664	40	by	by	ADP
ftr-425	664	41	congress.1	congress.1	PROPN
ftr-425	664	42	6	6	NUM
ftr-425	664	43	'	'	PART
ftr-425	664	44	attorneys	attorney	NOUN
ftr-425	664	45	representing	represent	VERB
ftr-425	664	46	clients	client	NOUN
ftr-425	664	47	in	in	ADP
ftr-425	664	48	cases	case	NOUN
ftr-425	664	49	where	where	SCONJ
ftr-425	664	50	the	the	DET
ftr-425	664	51	amt	amt	PROPN
ftr-425	664	52	trap	trap	NOUN
ftr-425	664	53	lurks	lurk	NOUN
ftr-425	664	54	may	may	AUX
ftr-425	664	55	face	face	VERB
ftr-425	664	56	insurmountable	insurmountable	ADJ
ftr-425	664	57	conflicts	conflict	NOUN
ftr-425	664	58	of	of	ADP
ftr-425	664	59	interest	interest	NOUN
ftr-425	664	60	,	,	PUNCT
ftr-425	664	61	as	as	SCONJ
ftr-425	664	62	the	the	DET
ftr-425	664	63	payment	payment	NOUN
ftr-425	664	64	of	of	ADP
ftr-425	664	65	the	the	DET
ftr-425	664	66	fees	fee	NOUN
ftr-425	664	67	may	may	AUX
ftr-425	664	68	produce	produce	VERB
ftr-425	664	69	after	after	ADP
ftr-425	664	70	-	-	PUNCT
ftr-425	664	71	tax	tax	NOUN
ftr-425	664	72	losses	loss	NOUN
ftr-425	664	73	for	for	ADP
ftr-425	664	74	the	the	DET
ftr-425	664	75	clients.61	clients.61	NOUN
ftr-425	664	76	even	even	ADV
ftr-425	664	77	defendants	defendant	NOUN
ftr-425	664	78	in	in	ADP
ftr-425	664	79	amt	amt	PROPN
ftr-425	664	80	-	-	PUNCT
ftr-425	664	81	trap	trap	NOUN
ftr-425	664	82	cases	case	NOUN
ftr-425	664	83	are	be	AUX
ftr-425	664	84	affected	affect	VERB
ftr-425	664	85	.	.	PUNCT
ftr-425	665	1	while	while	SCONJ
ftr-425	665	2	the	the	DET
ftr-425	665	3	nominal	nominal	ADJ
ftr-425	665	4	incidence	incidence	NOUN
ftr-425	665	5	of	of	ADP
ftr-425	665	6	the	the	DET
ftr-425	665	7	amt	amt	PROPN
ftr-425	665	8	trap	trap	NOUN
ftr-425	665	9	may	may	AUX
ftr-425	665	10	fall	fall	VERB
ftr-425	665	11	upon	upon	SCONJ
ftr-425	665	12	the	the	DET
ftr-425	665	13	plaintiff	plaintiff	NOUN
ftr-425	665	14	,	,	PUNCT
ftr-425	665	15	the	the	DET
ftr-425	665	16	economic	economic	ADJ
ftr-425	665	17	incidence	incidence	NOUN
ftr-425	665	18	of	of	ADP
ftr-425	665	19	the	the	DET
ftr-425	665	20	tax	tax	NOUN
ftr-425	665	21	anomaly	anomaly	NOUN
ftr-425	665	22	may	may	AUX
ftr-425	665	23	be	be	AUX
ftr-425	665	24	shifted	shift	VERB
ftr-425	665	25	to	to	ADP
ftr-425	665	26	the	the	DET
ftr-425	665	27	defense	defense	NOUN
ftr-425	665	28	as	as	SCONJ
ftr-425	665	29	tax	tax	NOUN
ftr-425	665	30	-	-	PUNCT
ftr-425	665	31	savvy	savvy	ADJ
ftr-425	665	32	plaintiffs	plaintiff	NOUN
ftr-425	665	33	hold	hold	VERB
ftr-425	665	34	out	out	ADP
ftr-425	665	35	for	for	ADP
ftr-425	665	36	higher	high	ADJ
ftr-425	665	37	settlements	settlement	NOUN
ftr-425	665	38	to	to	PART
ftr-425	665	39	compensate	compensate	VERB
ftr-425	665	40	for	for	ADP
ftr-425	665	41	the	the	DET
ftr-425	665	42	untoward	untoward	ADJ
ftr-425	665	43	tax	tax	NOUN
ftr-425	665	44	treatment	treatment	NOUN
ftr-425	665	45	of	of	ADP
ftr-425	665	46	their	their	PRON
ftr-425	665	47	legal	legal	ADJ
ftr-425	665	48	fees	fee	NOUN
ftr-425	665	49	.	.	PUNCT
ftr-425	666	1	furthermore	furthermore	ADV
ftr-425	666	2	,	,	PUNCT
ftr-425	666	3	even	even	ADV
ftr-425	666	4	the	the	DET
ftr-425	666	5	nominal	nominal	ADJ
ftr-425	666	6	incidence	incidence	NOUN
ftr-425	666	7	of	of	ADP
ftr-425	666	8	the	the	DET
ftr-425	666	9	tax	tax	NOUN
ftr-425	666	10	-	-	PUNCT
ftr-425	666	11	trap	trap	NOUN
ftr-425	666	12	may	may	AUX
ftr-425	666	13	be	be	AUX
ftr-425	666	14	shifted	shift	VERB
ftr-425	666	15	to	to	ADP
ftr-425	666	16	defendants	defendant	NOUN
ftr-425	666	17	,	,	PUNCT
ftr-425	666	18	as	as	SCONJ
ftr-425	666	19	courts	court	NOUN
ftr-425	666	20	might	might	AUX
ftr-425	666	21	"	"	PUNCT
ftr-425	666	22	gross	gross	ADJ
ftr-425	666	23	up	up	ADP
ftr-425	666	24	"	"	PUNCT
ftr-425	666	25	the	the	DET
ftr-425	666	26	amount	amount	NOUN
ftr-425	666	27	of	of	ADP
ftr-425	666	28	the	the	DET
ftr-425	666	29	plaintiffs	plaintiff	NOUN
ftr-425	666	30	'	'	PART
ftr-425	666	31	damages	damage	NOUN
ftr-425	666	32	to	to	PART
ftr-425	666	33	compensate	compensate	VERB
ftr-425	666	34	for	for	ADP
ftr-425	666	35	the	the	DET
ftr-425	666	36	effective	effective	ADJ
ftr-425	666	37	nondeductibility	nondeductibility	NOUN
ftr-425	666	38	of	of	ADP
ftr-425	666	39	their	their	PRON
ftr-425	666	40	legal	legal	ADJ
ftr-425	666	41	fees	fee	NOUN
ftr-425	666	42	.	.	PUNCT
ftr-425	667	1	'62	'62	NUM
ftr-425	667	2	156	156	NUM
ftr-425	667	3	.	.	PUNCT
ftr-425	668	1	i	i	PRON
ftr-425	668	2	d.	d.	PROPN
ftr-425	668	3	at	at	ADP
ftr-425	668	4	692	692	NUM
ftr-425	668	5	.	.	PUNCT
ftr-425	669	1	the	the	DET
ftr-425	669	2	plaintiff	plaintiff	NOUN
ftr-425	669	3	still	still	ADV
ftr-425	669	4	ultimately	ultimately	ADV
ftr-425	669	5	ended	end	VERB
ftr-425	669	6	up	up	ADP
ftr-425	669	7	with	with	ADP
ftr-425	669	8	an	an	DET
ftr-425	669	9	after	after	ADP
ftr-425	669	10	-	-	PUNCT
ftr-425	669	11	tax	tax	NOUN
ftr-425	669	12	recovery	recovery	NOUN
ftr-425	669	13	of	of	ADP
ftr-425	669	14	roughly	roughly	ADV
ftr-425	669	15	$	$	SYM
ftr-425	669	16	700,000	700,000	NUM
ftr-425	669	17	,	,	PUNCT
ftr-425	669	18	though	though	SCONJ
ftr-425	669	19	she	she	PRON
ftr-425	669	20	had	have	AUX
ftr-425	669	21	expected	expect	VERB
ftr-425	669	22	to	to	PART
ftr-425	669	23	end	end	VERB
ftr-425	669	24	up	up	ADP
ftr-425	669	25	with	with	ADP
ftr-425	669	26	about	about	ADP
ftr-425	669	27	$	$	SYM
ftr-425	669	28	1,000,000	1,000,000	NUM
ftr-425	669	29	.	.	PUNCT
ftr-425	670	1	i	i	PRON
ftr-425	670	2	d.	d.	PROPN
ftr-425	670	3	at	at	ADP
ftr-425	670	4	696	696	NUM
ftr-425	670	5	.	.	PUNCT
ftr-425	671	1	157	157	NUM
ftr-425	671	2	.	.	PUNCT
ftr-425	672	1	i	i	PRON
ftr-425	672	2	d.	d.	PROPN
ftr-425	672	3	at	at	ADP
ftr-425	672	4	692	692	NUM
ftr-425	672	5	.	.	PUNCT
ftr-425	672	6	158	158	NUM
ftr-425	672	7	.	.	PUNCT
ftr-425	673	1	i	i	PRON
ftr-425	673	2	d.	d.	PROPN
ftr-425	673	3	at	at	ADP
ftr-425	673	4	696	696	NUM
ftr-425	673	5	.	.	PUNCT
ftr-425	673	6	159	159	NUM
ftr-425	673	7	.	.	PUNCT
ftr-425	674	1	i	i	PRON
ftr-425	674	2	d.	d.	PROPN
ftr-425	674	3	at	at	ADP
ftr-425	674	4	695	695	NUM
ftr-425	674	5	.	.	PUNCT
ftr-425	675	1	160	160	NUM
ftr-425	675	2	.	.	PUNCT
ftr-425	676	1	see	see	VERB
ftr-425	676	2	sager	sager	PROPN
ftr-425	676	3	&	&	CCONJ
ftr-425	676	4	cohen	cohen	PROPN
ftr-425	676	5	,	,	PUNCT
ftr-425	676	6	supra	supra	PROPN
ftr-425	676	7	note	note	PROPN
ftr-425	676	8	7	7	NUM
ftr-425	676	9	,	,	PUNCT
ftr-425	676	10	at	at	ADP
ftr-425	676	11	1100	1100	NUM
ftr-425	676	12	.	.	PUNCT
ftr-425	677	1	161	161	NUM
ftr-425	677	2	.	.	PUNCT
ftr-425	678	1	see	see	VERB
ftr-425	678	2	polsky	polsky	PROPN
ftr-425	678	3	,	,	PUNCT
ftr-425	678	4	supra	supra	PROPN
ftr-425	678	5	note	note	NOUN
ftr-425	678	6	105	105	NUM
ftr-425	678	7	.	.	PUNCT
ftr-425	678	8	162	162	NUM
ftr-425	678	9	.	.	PUNCT
ftr-425	679	1	see	see	VERB
ftr-425	679	2	generally	generally	ADV
ftr-425	679	3	polsky	polsky	PROPN
ftr-425	679	4	&	&	CCONJ
ftr-425	679	5	befort	befort	PROPN
ftr-425	679	6	,	,	PUNCT
ftr-425	679	7	supra	supra	PROPN
ftr-425	679	8	note	note	PROPN
ftr-425	679	9	18	18	NUM
ftr-425	679	10	(	(	PUNCT
ftr-425	679	11	analyzing	analyze	VERB
ftr-425	679	12	plaintiff	plaintiff	NOUN
ftr-425	679	13	's	's	PART
ftr-425	679	14	grossup	grossup	ADJ
ftr-425	679	15	argument	argument	NOUN
ftr-425	679	16	)	)	PUNCT
ftr-425	679	17	.	.	PUNCT
ftr-425	680	1	[	[	X
ftr-425	680	2	vol	vol	NOUN
ftr-425	680	3	.	.	PUNCT
ftr-425	680	4	6:9	6:9	NUM
ftr-425	680	5	litigation	litigation	NOUN
ftr-425	680	6	expenses	expense	NOUN
ftr-425	680	7	and	and	CCONJ
ftr-425	680	8	the	the	DET
ftr-425	680	9	amt	amt	PROPN
ftr-425	680	10	courts	court	NOUN
ftr-425	680	11	,	,	PUNCT
ftr-425	680	12	1	1	NUM
ftr-425	680	13	63	63	NUM
ftr-425	680	14	commentators	commentator	NOUN
ftr-425	680	15	,	,	PUNCT
ftr-425	680	16	"	"	PUNCT
ftr-425	680	17	and	and	CCONJ
ftr-425	680	18	even	even	ADV
ftr-425	680	19	the	the	DET
ftr-425	680	20	national	national	ADJ
ftr-425	680	21	taxpayer	taxpayer	PROPN
ftr-425	680	22	advocate16	advocate16	PROPN
ftr-425	680	23	for	for	ADP
ftr-425	680	24	years	year	NOUN
ftr-425	680	25	have	have	AUX
ftr-425	680	26	urged	urge	VERB
ftr-425	680	27	congress	congress	PROPN
ftr-425	680	28	to	to	PART
ftr-425	680	29	address	address	VERB
ftr-425	680	30	the	the	DET
ftr-425	680	31	unjust	unjust	ADJ
ftr-425	680	32	and	and	CCONJ
ftr-425	680	33	unfair	unfair	ADJ
ftr-425	680	34	tax	tax	NOUN
ftr-425	680	35	treatment	treatment	NOUN
ftr-425	680	36	of	of	ADP
ftr-425	680	37	legal	legal	ADJ
ftr-425	680	38	fees	fee	NOUN
ftr-425	680	39	under	under	ADP
ftr-425	680	40	the	the	DET
ftr-425	680	41	amt	amt	PROPN
ftr-425	680	42	.	.	PUNCT
ftr-425	681	1	yet	yet	ADV
ftr-425	681	2	,	,	PUNCT
ftr-425	681	3	to	to	ADP
ftr-425	681	4	date	date	NOUN
ftr-425	681	5	,	,	PUNCT
ftr-425	681	6	congress	congress	PROPN
ftr-425	681	7	has	have	AUX
ftr-425	681	8	failed	fail	VERB
ftr-425	681	9	to	to	PART
ftr-425	681	10	enact	enact	VERB
ftr-425	681	11	corrective	corrective	ADJ
ftr-425	681	12	legislation	legislation	NOUN
ftr-425	681	13	.	.	PUNCT
ftr-425	682	1	making	make	VERB
ftr-425	682	2	congressional	congressional	ADJ
ftr-425	682	3	neglect	neglect	NOUN
ftr-425	682	4	of	of	ADP
ftr-425	682	5	the	the	DET
ftr-425	682	6	topic	topic	NOUN
ftr-425	682	7	all	all	DET
ftr-425	682	8	the	the	DET
ftr-425	682	9	more	more	ADV
ftr-425	682	10	remarkable	remarkable	ADJ
ftr-425	682	11	is	be	AUX
ftr-425	682	12	that	that	SCONJ
ftr-425	682	13	the	the	DET
ftr-425	682	14	legislation	legislation	NOUN
ftr-425	682	15	necessary	necessary	ADJ
ftr-425	682	16	to	to	PART
ftr-425	682	17	fix	fix	VERB
ftr-425	682	18	the	the	DET
ftr-425	682	19	improper	improper	ADJ
ftr-425	682	20	treatment	treatment	NOUN
ftr-425	682	21	of	of	ADP
ftr-425	682	22	legal	legal	ADJ
ftr-425	682	23	fees	fee	NOUN
ftr-425	682	24	under	under	ADP
ftr-425	682	25	the	the	DET
ftr-425	682	26	amt	amt	PROPN
ftr-425	682	27	would	would	AUX
ftr-425	682	28	be	be	AUX
ftr-425	682	29	both	both	PRON
ftr-425	682	30	simple	simple	ADJ
ftr-425	682	31	and	and	CCONJ
ftr-425	682	32	cheap	cheap	ADJ
ftr-425	682	33	.	.	PUNCT
ftr-425	683	1	although	although	SCONJ
ftr-425	683	2	congress	congress	PROPN
ftr-425	683	3	has	have	AUX
ftr-425	683	4	failed	fail	VERB
ftr-425	683	5	to	to	PART
ftr-425	683	6	enact	enact	VERB
ftr-425	683	7	corrective	corrective	ADJ
ftr-425	683	8	legislation	legislation	NOUN
ftr-425	683	9	,	,	PUNCT
ftr-425	683	10	proposals	proposal	NOUN
ftr-425	683	11	aimed	aim	VERB
ftr-425	683	12	at	at	ADP
ftr-425	683	13	correcting	correct	VERB
ftr-425	683	14	the	the	DET
ftr-425	683	15	amt	amt	PROPN
ftr-425	683	16	trap	trap	NOUN
ftr-425	683	17	for	for	ADP
ftr-425	683	18	a	a	DET
ftr-425	683	19	discreet	discreet	ADJ
ftr-425	683	20	set	set	NOUN
ftr-425	683	21	of	of	ADP
ftr-425	683	22	claims	claim	NOUN
ftr-425	683	23	have	have	AUX
ftr-425	683	24	been	be	AUX
ftr-425	683	25	introduced	introduce	VERB
ftr-425	683	26	,	,	PUNCT
ftr-425	683	27	and	and	CCONJ
ftr-425	683	28	portions	portion	NOUN
ftr-425	683	29	of	of	ADP
ftr-425	683	30	them	they	PRON
ftr-425	683	31	have	have	AUX
ftr-425	683	32	even	even	ADV
ftr-425	683	33	garnered	garner	VERB
ftr-425	683	34	the	the	DET
ftr-425	683	35	approval	approval	NOUN
ftr-425	683	36	of	of	ADP
ftr-425	683	37	the	the	DET
ftr-425	683	38	senate	senate	PROPN
ftr-425	683	39	.	.	PUNCT
ftr-425	684	1	this	this	DET
ftr-425	684	2	part	part	NOUN
ftr-425	684	3	will	will	AUX
ftr-425	684	4	describe	describe	VERB
ftr-425	684	5	and	and	CCONJ
ftr-425	684	6	evaluate	evaluate	VERB
ftr-425	684	7	the	the	DET
ftr-425	684	8	various	various	ADJ
ftr-425	684	9	legislative	legislative	ADJ
ftr-425	684	10	proposals	proposal	NOUN
ftr-425	684	11	.	.	PUNCT
ftr-425	685	1	after	after	ADP
ftr-425	685	2	doing	do	VERB
ftr-425	685	3	so	so	ADV
ftr-425	685	4	,	,	PUNCT
ftr-425	685	5	we	we	PRON
ftr-425	685	6	will	will	AUX
ftr-425	685	7	propose	propose	VERB
ftr-425	685	8	our	our	PRON
ftr-425	685	9	own	own	ADJ
ftr-425	685	10	legislative	legislative	ADJ
ftr-425	685	11	solution	solution	NOUN
ftr-425	685	12	,	,	PUNCT
ftr-425	685	13	which	which	PRON
ftr-425	685	14	would	would	AUX
ftr-425	685	15	operate	operate	VERB
ftr-425	685	16	to	to	PART
ftr-425	685	17	eliminate	eliminate	VERB
ftr-425	685	18	the	the	DET
ftr-425	685	19	amt	amt	PROPN
ftr-425	685	20	trap	trap	NOUN
ftr-425	685	21	in	in	ADP
ftr-425	685	22	all	all	DET
ftr-425	685	23	cases	case	NOUN
ftr-425	685	24	.	.	PUNCT
ftr-425	686	1	a.	a.	NOUN
ftr-425	686	2	legislative	legislative	ADJ
ftr-425	686	3	proposals	proposal	NOUN
ftr-425	686	4	1	1	NUM
ftr-425	686	5	.	.	PUNCT
ftr-425	686	6	exclusion	exclusion	NOUN
ftr-425	686	7	of	of	ADP
ftr-425	686	8	certain	certain	ADJ
ftr-425	686	9	awards	award	NOUN
ftr-425	686	10	from	from	ADP
ftr-425	686	11	gross	gross	ADJ
ftr-425	686	12	income	income	NOUN
ftr-425	686	13	the	the	DET
ftr-425	686	14	primary	primary	ADJ
ftr-425	686	15	legislative	legislative	ADJ
ftr-425	686	16	proposal	proposal	NOUN
ftr-425	686	17	aimed	aim	VERB
ftr-425	686	18	at	at	ADP
ftr-425	686	19	correcting	correct	VERB
ftr-425	686	20	the	the	DET
ftr-425	686	21	tax	tax	NOUN
ftr-425	686	22	treatment	treatment	NOUN
ftr-425	686	23	of	of	ADP
ftr-425	686	24	legal	legal	ADJ
ftr-425	686	25	fees	fee	NOUN
ftr-425	686	26	under	under	ADP
ftr-425	686	27	the	the	DET
ftr-425	686	28	amt	amt	PROPN
ftr-425	686	29	is	be	AUX
ftr-425	686	30	the	the	DET
ftr-425	686	31	civil	civil	ADJ
ftr-425	686	32	rights	right	NOUN
ftr-425	686	33	tax	tax	NOUN
ftr-425	686	34	relief	relief	NOUN
ftr-425	686	35	act	act	NOUN
ftr-425	686	36	of	of	ADP
ftr-425	686	37	2003	2003	NUM
ftr-425	686	38	.	.	PUNCT
ftr-425	687	1	,	,	PUNCT
ftr-425	687	2	this	this	DET
ftr-425	687	3	piece	piece	NOUN
ftr-425	687	4	of	of	ADP
ftr-425	687	5	proposed	propose	VERB
ftr-425	687	6	legislation	legislation	NOUN
ftr-425	687	7	was	be	AUX
ftr-425	687	8	not	not	PART
ftr-425	687	9	limited	limit	VERB
ftr-425	687	10	to	to	ADP
ftr-425	687	11	correcting	correct	VERB
ftr-425	687	12	the	the	DET
ftr-425	687	13	defective	defective	ADJ
ftr-425	687	14	tax	tax	NOUN
ftr-425	687	15	treatment	treatment	NOUN
ftr-425	687	16	of	of	ADP
ftr-425	687	17	legal	legal	ADJ
ftr-425	687	18	fees	fee	NOUN
ftr-425	687	19	in	in	ADP
ftr-425	687	20	discrimination	discrimination	NOUN
ftr-425	687	21	cases	case	NOUN
ftr-425	687	22	;	;	PUNCT
ftr-425	687	23	rather	rather	ADV
ftr-425	687	24	,	,	PUNCT
ftr-425	687	25	it	it	PRON
ftr-425	687	26	went	go	VERB
ftr-425	687	27	further	far	ADV
ftr-425	687	28	to	to	PART
ftr-425	687	29	provide	provide	VERB
ftr-425	687	30	that	that	SCONJ
ftr-425	687	31	all	all	DET
ftr-425	687	32	amounts	amount	NOUN
ftr-425	687	33	received	receive	VERB
ftr-425	687	34	on	on	ADP
ftr-425	687	35	a	a	DET
ftr-425	687	36	claim	claim	NOUN
ftr-425	687	37	of	of	ADP
ftr-425	687	38	"	"	PUNCT
ftr-425	687	39	unlawful	unlawful	ADJ
ftr-425	687	40	discrimination	discrimination	NOUN
ftr-425	687	41	"	"	PUNCT
ftr-425	687	42	(	(	PUNCT
ftr-425	687	43	other	other	ADJ
ftr-425	687	44	than	than	ADP
ftr-425	687	45	backpay	backpay	NOUN
ftr-425	687	46	or	or	CCONJ
ftr-425	687	47	frontpay	frontpay	NOUN
ftr-425	687	48	,	,	PUNCT
ftr-425	687	49	and	and	CCONJ
ftr-425	687	50	punitive	punitive	ADJ
ftr-425	687	51	damages	damage	NOUN
ftr-425	687	52	)	)	PUNCT
ftr-425	687	53	would	would	AUX
ftr-425	687	54	be	be	AUX
ftr-425	687	55	excluded	exclude	VERB
ftr-425	687	56	from	from	ADP
ftr-425	687	57	gross	gross	PROPN
ftr-425	687	58	income.167	income.167	NOUN
ftr-425	687	59	the	the	DET
ftr-425	687	60	legislation	legislation	NOUN
ftr-425	687	61	defined	define	VERB
ftr-425	687	62	unlawful	unlawful	ADJ
ftr-425	687	63	discrimination	discrimination	NOUN
ftr-425	687	64	through	through	ADP
ftr-425	687	65	an	an	DET
ftr-425	687	66	enumerated	enumerate	VERB
ftr-425	687	67	list	list	NOUN
ftr-425	687	68	of	of	ADP
ftr-425	687	69	civil	civil	ADJ
ftr-425	687	70	rights	right	NOUN
ftr-425	687	71	,	,	PUNCT
ftr-425	687	72	pension	pension	NOUN
ftr-425	687	73	security	security	NOUN
ftr-425	687	74	,	,	PUNCT
ftr-425	687	75	and	and	CCONJ
ftr-425	687	76	worker	worker	NOUN
ftr-425	687	77	protection	protection	NOUN
ftr-425	687	78	statutes	statute	NOUN
ftr-425	687	79	163	163	NUM
ftr-425	687	80	.	.	PUNCT
ftr-425	688	1	see	see	VERB
ftr-425	688	2	,	,	PUNCT
ftr-425	688	3	e.g.	e.g.	ADV
ftr-425	688	4	,	,	PUNCT
ftr-425	688	5	alexander	alexander	PROPN
ftr-425	688	6	v.	v.	ADP
ftr-425	688	7	i.r.s	i.r.s	PROPN
ftr-425	688	8	.	.	PUNCT
ftr-425	688	9	,	,	PUNCT
ftr-425	688	10	72	72	NUM
ftr-425	688	11	f.3d	f.3d	NUM
ftr-425	688	12	938	938	NUM
ftr-425	688	13	,	,	PUNCT
ftr-425	688	14	946	946	NUM
ftr-425	688	15	(	(	PUNCT
ftr-425	688	16	1st	1st	ADJ
ftr-425	688	17	cir	cir	NOUN
ftr-425	688	18	.	.	PROPN
ftr-425	688	19	1995	1995	NUM
ftr-425	688	20	)	)	PUNCT
ftr-425	688	21	(	(	PUNCT
ftr-425	688	22	"	"	PUNCT
ftr-425	688	23	[	[	X
ftr-425	688	24	t]he	t]he	ADV
ftr-425	688	25	outcome	outcome	VERB
ftr-425	688	26	smacks	smack	NOUN
ftr-425	688	27	of	of	ADP
ftr-425	688	28	injustice	injustice	NOUN
ftr-425	688	29	because	because	SCONJ
ftr-425	688	30	taxpayer	taxpayer	NOUN
ftr-425	688	31	is	be	AUX
ftr-425	688	32	effectively	effectively	ADV
ftr-425	688	33	robbed	rob	VERB
ftr-425	688	34	of	of	ADP
ftr-425	688	35	any	any	DET
ftr-425	688	36	benefit	benefit	NOUN
ftr-425	688	37	of	of	ADP
ftr-425	688	38	the	the	DET
ftr-425	688	39	legal	legal	ADJ
ftr-425	688	40	fee	fee	NOUN
ftr-425	688	41	's	be	AUX
ftr-425	688	42	below	below	ADP
ftr-425	688	43	the	the	DET
ftr-425	688	44	line	line	NOUN
ftr-425	688	45	treatment	treatment	NOUN
ftr-425	688	46	"	"	PUNCT
ftr-425	688	47	)	)	PUNCT
ftr-425	688	48	;	;	PUNCT
ftr-425	689	1	biehl	biehl	NOUN
ftr-425	689	2	v.	v.	X
ftr-425	689	3	comm'r	comm'r	PROPN
ftr-425	689	4	,	,	PUNCT
ftr-425	689	5	118	118	NUM
ftr-425	689	6	t.c	t.c	PROPN
ftr-425	689	7	.	.	PROPN
ftr-425	689	8	467,488	467,488	NUM
ftr-425	689	9	(	(	PUNCT
ftr-425	689	10	2002	2002	NUM
ftr-425	689	11	)	)	PUNCT
ftr-425	689	12	,	,	PUNCT
ftr-425	689	13	aff'd	aff'd	NOUN
ftr-425	689	14	,	,	PUNCT
ftr-425	689	15	351	351	NUM
ftr-425	689	16	f.3d	f.3d	NUM
ftr-425	689	17	982	982	NUM
ftr-425	689	18	(	(	PUNCT
ftr-425	689	19	9th	9th	ADJ
ftr-425	689	20	cir	cir	NOUN
ftr-425	689	21	.	.	PROPN
ftr-425	689	22	2003	2003	NUM
ftr-425	689	23	)	)	PUNCT
ftr-425	689	24	(	(	PUNCT
ftr-425	689	25	"	"	PUNCT
ftr-425	689	26	we	we	PRON
ftr-425	689	27	conclude	conclude	VERB
ftr-425	689	28	in	in	ADP
ftr-425	689	29	this	this	DET
ftr-425	689	30	case	case	NOUN
ftr-425	689	31	,	,	PUNCT
ftr-425	689	32	as	as	SCONJ
ftr-425	689	33	we	we	PRON
ftr-425	689	34	have	have	VERB
ftr-425	689	35	in	in	ADP
ftr-425	689	36	prior	prior	ADJ
ftr-425	689	37	cases	case	NOUN
ftr-425	689	38	,	,	PUNCT
ftr-425	689	39	that	that	SCONJ
ftr-425	689	40	it	it	PRON
ftr-425	689	41	is	be	AUX
ftr-425	689	42	the	the	DET
ftr-425	689	43	job	job	NOUN
ftr-425	689	44	of	of	ADP
ftr-425	689	45	congress	congress	PROPN
ftr-425	689	46	,	,	PUNCT
ftr-425	689	47	if	if	SCONJ
ftr-425	689	48	it	it	PRON
ftr-425	689	49	should	should	AUX
ftr-425	689	50	decide	decide	VERB
ftr-425	689	51	in	in	ADP
ftr-425	689	52	its	its	PRON
ftr-425	689	53	wisdom	wisdom	NOUN
ftr-425	689	54	to	to	PART
ftr-425	689	55	do	do	AUX
ftr-425	689	56	so	so	ADV
ftr-425	689	57	,	,	PUNCT
ftr-425	689	58	to	to	PART
ftr-425	689	59	cure	cure	VERB
ftr-425	689	60	the	the	DET
ftr-425	689	61	injustice	injustice	NOUN
ftr-425	689	62	.	.	PUNCT
ftr-425	689	63	"	"	PUNCT
ftr-425	689	64	)	)	PUNCT
ftr-425	689	65	.	.	PUNCT
ftr-425	690	1	164	164	NUM
ftr-425	690	2	.	.	PUNCT
ftr-425	691	1	see	see	VERB
ftr-425	691	2	,	,	PUNCT
ftr-425	691	3	e.g.	e.g.	ADV
ftr-425	691	4	,	,	PUNCT
ftr-425	691	5	deborah	deborah	PROPN
ftr-425	691	6	a.	a.	NOUN
ftr-425	691	7	geier	geier	PROPN
ftr-425	691	8	,	,	PUNCT
ftr-425	691	9	some	some	DET
ftr-425	691	10	meandering	meander	VERB
ftr-425	691	11	thoughts	thought	NOUN
ftr-425	691	12	on	on	ADP
ftr-425	691	13	plaintiffs	plaintiff	NOUN
ftr-425	691	14	and	and	CCONJ
ftr-425	691	15	their	their	PRON
ftr-425	691	16	attorneys	attorney	NOUN
ftr-425	691	17	'	'	PART
ftr-425	691	18	fees	fee	NOUN
ftr-425	691	19	and	and	CCONJ
ftr-425	691	20	costs	cost	NOUN
ftr-425	691	21	,	,	PUNCT
ftr-425	691	22	88	88	NUM
ftr-425	691	23	tax	tax	NOUN
ftr-425	691	24	notes	note	NOUN
ftr-425	691	25	531	531	NUM
ftr-425	691	26	,	,	PUNCT
ftr-425	691	27	549	549	NUM
ftr-425	691	28	(	(	PUNCT
ftr-425	691	29	july	july	PROPN
ftr-425	691	30	24	24	NUM
ftr-425	691	31	,	,	PUNCT
ftr-425	691	32	2000	2000	NUM
ftr-425	691	33	)	)	PUNCT
ftr-425	691	34	(	(	PUNCT
ftr-425	691	35	concluding	conclude	VERB
ftr-425	691	36	that	that	SCONJ
ftr-425	691	37	"	"	PUNCT
ftr-425	691	38	congress	congress	PROPN
ftr-425	691	39	should	should	AUX
ftr-425	691	40	act	act	VERB
ftr-425	691	41	now	now	ADV
ftr-425	691	42	..	..	PUNCT
ftr-425	691	43	,	,	PUNCT
ftr-425	691	44	to	to	PART
ftr-425	691	45	fix	fix	VERB
ftr-425	691	46	the	the	DET
ftr-425	691	47	problem	problem	NOUN
ftr-425	691	48	and	and	CCONJ
ftr-425	691	49	do	do	VERB
ftr-425	691	50	so	so	ADV
ftr-425	691	51	retroactively	retroactively	ADV
ftr-425	691	52	for	for	ADP
ftr-425	691	53	all	all	DET
ftr-425	691	54	open	open	ADJ
ftr-425	691	55	tax	tax	NOUN
ftr-425	691	56	years	year	NOUN
ftr-425	691	57	"	"	PUNCT
ftr-425	691	58	)	)	PUNCT
ftr-425	691	59	;	;	PUNCT
ftr-425	691	60	sager	sager	PROPN
ftr-425	691	61	&	&	CCONJ
ftr-425	691	62	cohen	cohen	PROPN
ftr-425	691	63	,	,	PUNCT
ftr-425	691	64	supra	supra	PROPN
ftr-425	691	65	note	note	PROPN
ftr-425	691	66	7	7	NUM
ftr-425	691	67	,	,	PUNCT
ftr-425	691	68	at	at	ADP
ftr-425	691	69	1103	1103	NUM
ftr-425	691	70	-	-	SYM
ftr-425	691	71	04	04	NUM
ftr-425	691	72	.	.	PUNCT
ftr-425	691	73	165	165	NUM
ftr-425	691	74	.	.	PUNCT
ftr-425	692	1	see	see	VERB
ftr-425	692	2	nat'l	nat'l	PROPN
ftr-425	692	3	taxpayer	taxpayer	PROPN
ftr-425	692	4	advoc	advoc	PROPN
ftr-425	692	5	.	.	PUNCT
ftr-425	693	1	,	,	PUNCT
ftr-425	693	2	fy	fy	PROPN
ftr-425	693	3	2002	2002	NUM
ftr-425	693	4	annual	annual	ADJ
ftr-425	693	5	report	report	NOUN
ftr-425	693	6	to	to	ADP
ftr-425	693	7	congress	congress	PROPN
ftr-425	693	8	,	,	PUNCT
ftr-425	693	9	at	at	ADP
ftr-425	693	10	16769	16769	NUM
ftr-425	693	11	.	.	PUNCT
ftr-425	694	1	166	166	NUM
ftr-425	694	2	.	.	PUNCT
ftr-425	695	1	the	the	DET
ftr-425	695	2	legislation	legislation	NOUN
ftr-425	695	3	was	be	AUX
ftr-425	695	4	introduced	introduce	VERB
ftr-425	695	5	in	in	ADP
ftr-425	695	6	the	the	DET
ftr-425	695	7	house	house	NOUN
ftr-425	695	8	as	as	ADP
ftr-425	695	9	h.r	h.r	PROPN
ftr-425	695	10	.	.	PROPN
ftr-425	695	11	1155	1155	NUM
ftr-425	695	12	,	,	PUNCT
ftr-425	695	13	108th	108th	ADJ
ftr-425	695	14	cong	cong	NOUN
ftr-425	695	15	.	.	PUNCT
ftr-425	695	16	,	,	PUNCT
ftr-425	695	17	and	and	CCONJ
ftr-425	695	18	in	in	ADP
ftr-425	695	19	the	the	DET
ftr-425	695	20	senate	senate	PROPN
ftr-425	695	21	as	as	ADP
ftr-425	695	22	s.	s.	PROPN
ftr-425	695	23	557	557	NUM
ftr-425	695	24	,	,	PUNCT
ftr-425	695	25	108th	108th	ADJ
ftr-425	695	26	cong	cong	NOUN
ftr-425	695	27	.	.	PUNCT
ftr-425	696	1	167	167	NUM
ftr-425	696	2	.	.	PUNCT
ftr-425	697	1	s.	s.	PROPN
ftr-425	697	2	557	557	NUM
ftr-425	697	3	,	,	PUNCT
ftr-425	697	4	108th	108th	ADJ
ftr-425	697	5	cong	cong	NOUN
ftr-425	697	6	.	.	PUNCT
ftr-425	697	7	,	,	PUNCT
ftr-425	697	8	§	§	PROPN
ftr-425	697	9	2	2	NUM
ftr-425	697	10	(	(	PUNCT
ftr-425	697	11	proposing	propose	VERB
ftr-425	697	12	irc	irc	PROPN
ftr-425	697	13	§	§	PROPN
ftr-425	697	14	140	140	NUM
ftr-425	697	15	)	)	PUNCT
ftr-425	697	16	.	.	PUNCT
ftr-425	698	1	with	with	ADP
ftr-425	698	2	regard	regard	NOUN
ftr-425	698	3	to	to	ADP
ftr-425	698	4	awards	award	NOUN
ftr-425	698	5	of	of	ADP
ftr-425	698	6	frontpay	frontpay	NOUN
ftr-425	698	7	and	and	CCONJ
ftr-425	698	8	backpay	backpay	NOUN
ftr-425	698	9	,	,	PUNCT
ftr-425	698	10	the	the	DET
ftr-425	698	11	legislation	legislation	NOUN
ftr-425	698	12	provided	provide	VERB
ftr-425	698	13	for	for	ADP
ftr-425	698	14	income	income	NOUN
ftr-425	698	15	averaging	averaging	NOUN
ftr-425	698	16	.	.	PUNCT
ftr-425	699	1	i	i	PRON
ftr-425	699	2	d.	d.	PROPN
ftr-425	699	3	§	§	PROPN
ftr-425	699	4	3	3	NUM
ftr-425	699	5	(	(	PUNCT
ftr-425	699	6	proposing	propose	VERB
ftr-425	699	7	irc	irc	PROPN
ftr-425	699	8	§	§	NOUN
ftr-425	699	9	1302	1302	NUM
ftr-425	699	10	)	)	PUNCT
ftr-425	699	11	.	.	PUNCT
ftr-425	700	1	2004	2004	NUM
ftr-425	700	2	]	]	PUNCT
ftr-425	700	3	florida	florida	PROPN
ftr-425	700	4	tax	tax	PROPN
ftr-425	700	5	review	review	NOUN
ftr-425	700	6	under	under	ADP
ftr-425	700	7	federal	federal	ADJ
ftr-425	700	8	law	law	NOUN
ftr-425	700	9	.	.	PUNCT
ftr-425	701	1	68	68	NUM
ftr-425	701	2	the	the	DET
ftr-425	701	3	last	last	ADJ
ftr-425	701	4	two	two	NUM
ftr-425	701	5	enumerated	enumerate	VERB
ftr-425	701	6	examples	example	NOUN
ftr-425	701	7	of	of	ADP
ftr-425	701	8	unlawful	unlawful	ADJ
ftr-425	701	9	discrimination	discrimination	NOUN
ftr-425	701	10	extended	extend	VERB
ftr-425	701	11	the	the	DET
ftr-425	701	12	scope	scope	NOUN
ftr-425	701	13	of	of	ADP
ftr-425	701	14	qualifying	qualify	VERB
ftr-425	701	15	claims	claim	NOUN
ftr-425	701	16	to	to	PART
ftr-425	701	17	include	include	VERB
ftr-425	701	18	any	any	DET
ftr-425	701	19	act	act	NOUN
ftr-425	701	20	that	that	PRON
ftr-425	701	21	was	be	AUX
ftr-425	701	22	unlawful	unlawful	ADJ
ftr-425	701	23	under	under	ADV
ftr-425	701	24	:	:	PUNCT
ftr-425	701	25	(	(	PUNCT
ftr-425	701	26	17	17	NUM
ftr-425	701	27	)	)	PUNCT
ftr-425	701	28	any	any	DET
ftr-425	701	29	provision	provision	NOUN
ftr-425	701	30	of	of	ADP
ftr-425	701	31	federal	federal	ADJ
ftr-425	701	32	law	law	NOUN
ftr-425	701	33	(	(	PUNCT
ftr-425	701	34	popularly	popularly	ADV
ftr-425	701	35	known	know	VERB
ftr-425	701	36	as	as	ADP
ftr-425	701	37	whistleblower	whistleblower	NOUN
ftr-425	701	38	protection	protection	NOUN
ftr-425	701	39	provisions	provision	NOUN
ftr-425	701	40	)	)	PUNCT
ftr-425	701	41	prohibiting	prohibit	VERB
ftr-425	701	42	the	the	DET
ftr-425	701	43	discharge	discharge	NOUN
ftr-425	701	44	of	of	ADP
ftr-425	701	45	an	an	DET
ftr-425	701	46	employee	employee	NOUN
ftr-425	701	47	,	,	PUNCT
ftr-425	701	48	the	the	DET
ftr-425	701	49	discrimination	discrimination	NOUN
ftr-425	701	50	against	against	ADP
ftr-425	701	51	an	an	DET
ftr-425	701	52	employee	employee	NOUN
ftr-425	701	53	,	,	PUNCT
ftr-425	701	54	or	or	CCONJ
ftr-425	701	55	any	any	DET
ftr-425	701	56	other	other	ADJ
ftr-425	701	57	form	form	NOUN
ftr-425	701	58	of	of	ADP
ftr-425	701	59	retaliation	retaliation	NOUN
ftr-425	701	60	or	or	CCONJ
ftr-425	701	61	reprisal	reprisal	NOUN
ftr-425	701	62	against	against	ADP
ftr-425	701	63	an	an	DET
ftr-425	701	64	employee	employee	NOUN
ftr-425	701	65	for	for	ADP
ftr-425	701	66	asserting	assert	VERB
ftr-425	701	67	rights	right	NOUN
ftr-425	701	68	or	or	CCONJ
ftr-425	701	69	taking	take	VERB
ftr-425	701	70	other	other	ADJ
ftr-425	701	71	actions	action	NOUN
ftr-425	701	72	permitted	permit	VERB
ftr-425	701	73	under	under	ADP
ftr-425	701	74	federal	federal	ADJ
ftr-425	701	75	law	law	NOUN
ftr-425	701	76	.	.	PUNCT
ftr-425	702	1	168	168	NUM
ftr-425	702	2	.	.	PUNCT
ftr-425	703	1	the	the	DET
ftr-425	703	2	enumerated	enumerate	VERB
ftr-425	703	3	claims	claim	NOUN
ftr-425	703	4	for	for	ADP
ftr-425	703	5	"	"	PUNCT
ftr-425	703	6	unlawful	unlawful	ADJ
ftr-425	703	7	discrimination	discrimination	NOUN
ftr-425	703	8	"	"	PUNCT
ftr-425	703	9	include	include	VERB
ftr-425	703	10	any	any	DET
ftr-425	703	11	act	act	NOUN
ftr-425	703	12	that	that	PRON
ftr-425	703	13	was	be	AUX
ftr-425	703	14	unlawful	unlawful	ADJ
ftr-425	703	15	under	under	ADP
ftr-425	703	16	the	the	DET
ftr-425	703	17	following	follow	VERB
ftr-425	703	18	statutes	statute	NOUN
ftr-425	703	19	:	:	PUNCT
ftr-425	703	20	(	(	PUNCT
ftr-425	703	21	1	1	X
ftr-425	703	22	)	)	PUNCT
ftr-425	703	23	section	section	NOUN
ftr-425	703	24	302	302	NUM
ftr-425	703	25	of	of	ADP
ftr-425	703	26	the	the	DET
ftr-425	703	27	civil	civil	ADJ
ftr-425	703	28	rights	right	NOUN
ftr-425	703	29	act	act	NOUN
ftr-425	703	30	of	of	ADP
ftr-425	703	31	1991	1991	NUM
ftr-425	703	32	(	(	PUNCT
ftr-425	703	33	2	2	NUM
ftr-425	703	34	u.s.c	u.s.c	NOUN
ftr-425	703	35	.	.	PUNCT
ftr-425	703	36	1202	1202	NUM
ftr-425	703	37	)	)	PUNCT
ftr-425	703	38	.	.	PUNCT
ftr-425	704	1	(	(	PUNCT
ftr-425	704	2	2	2	X
ftr-425	704	3	)	)	PUNCT
ftr-425	704	4	section	section	NOUN
ftr-425	704	5	201	201	NUM
ftr-425	704	6	,	,	PUNCT
ftr-425	704	7	202	202	NUM
ftr-425	704	8	,	,	PUNCT
ftr-425	704	9	203	203	NUM
ftr-425	704	10	,	,	PUNCT
ftr-425	704	11	204	204	NUM
ftr-425	704	12	,	,	PUNCT
ftr-425	704	13	205	205	NUM
ftr-425	704	14	,	,	PUNCT
ftr-425	704	15	206	206	NUM
ftr-425	704	16	,	,	PUNCT
ftr-425	704	17	or	or	CCONJ
ftr-425	704	18	207	207	NUM
ftr-425	704	19	of	of	ADP
ftr-425	704	20	the	the	DET
ftr-425	704	21	congressional	congressional	ADJ
ftr-425	704	22	accountability	accountability	NOUN
ftr-425	704	23	act	act	NOUN
ftr-425	704	24	of	of	ADP
ftr-425	704	25	1995	1995	NUM
ftr-425	704	26	(	(	PUNCT
ftr-425	704	27	2	2	NUM
ftr-425	704	28	u.s.c	u.s.c	NOUN
ftr-425	704	29	.	.	PUNCT
ftr-425	705	1	1311	1311	NUM
ftr-425	705	2	,	,	PUNCT
ftr-425	705	3	1312	1312	NUM
ftr-425	705	4	,	,	PUNCT
ftr-425	705	5	1313	1313	NUM
ftr-425	705	6	,	,	PUNCT
ftr-425	705	7	1314,1315	1314,1315	PROPN
ftr-425	705	8	,	,	PUNCT
ftr-425	705	9	1316	1316	NUM
ftr-425	705	10	,	,	PUNCT
ftr-425	705	11	or	or	CCONJ
ftr-425	705	12	1317	1317	NUM
ftr-425	705	13	)	)	PUNCT
ftr-425	705	14	.	.	PUNCT
ftr-425	706	1	(	(	PUNCT
ftr-425	706	2	3	3	X
ftr-425	706	3	)	)	PUNCT
ftr-425	706	4	the	the	DET
ftr-425	706	5	national	national	PROPN
ftr-425	706	6	labor	labor	PROPN
ftr-425	706	7	relations	relations	PROPN
ftr-425	706	8	act	act	PROPN
ftr-425	706	9	(	(	PUNCT
ftr-425	706	10	29	29	NUM
ftr-425	706	11	u.s.c	u.s.c	NOUN
ftr-425	706	12	.	.	PUNCT
ftr-425	707	1	151	151	NUM
ftr-425	707	2	et	et	PROPN
ftr-425	707	3	seq	seq	PROPN
ftr-425	707	4	.	.	PUNCT
ftr-425	707	5	)	)	PUNCT
ftr-425	707	6	.	.	PUNCT
ftr-425	708	1	(	(	PUNCT
ftr-425	708	2	4	4	X
ftr-425	708	3	)	)	PUNCT
ftr-425	708	4	the	the	DET
ftr-425	708	5	fair	fair	ADJ
ftr-425	708	6	labor	labor	NOUN
ftr-425	708	7	standards	standard	NOUN
ftr-425	708	8	act	act	NOUN
ftr-425	708	9	of	of	ADP
ftr-425	708	10	1938	1938	NUM
ftr-425	708	11	(	(	PUNCT
ftr-425	708	12	29	29	NUM
ftr-425	708	13	u.s.c	u.s.c	ADJ
ftr-425	708	14	.	.	PUNCT
ftr-425	709	1	201	201	NUM
ftr-425	709	2	et	et	PROPN
ftr-425	709	3	seq	seq	PROPN
ftr-425	709	4	.	.	PUNCT
ftr-425	709	5	)	)	PUNCT
ftr-425	709	6	.	.	PUNCT
ftr-425	710	1	(	(	PUNCT
ftr-425	710	2	5	5	X
ftr-425	710	3	)	)	PUNCT
ftr-425	710	4	section	section	NOUN
ftr-425	710	5	4	4	NUM
ftr-425	710	6	or	or	CCONJ
ftr-425	710	7	15	15	NUM
ftr-425	710	8	of	of	ADP
ftr-425	710	9	the	the	DET
ftr-425	710	10	age	age	NOUN
ftr-425	710	11	discrimination	discrimination	NOUN
ftr-425	710	12	in	in	ADP
ftr-425	710	13	employment	employment	NOUN
ftr-425	710	14	act	act	NOUN
ftr-425	710	15	of	of	ADP
ftr-425	710	16	1967	1967	NUM
ftr-425	710	17	(	(	PUNCT
ftr-425	710	18	29	29	NUM
ftr-425	710	19	u.s.c	u.s.c	NOUN
ftr-425	710	20	.	.	PUNCT
ftr-425	711	1	623	623	NUM
ftr-425	711	2	or	or	CCONJ
ftr-425	711	3	633a	633a	NOUN
ftr-425	711	4	)	)	PUNCT
ftr-425	711	5	.	.	PUNCT
ftr-425	712	1	(	(	PUNCT
ftr-425	712	2	6	6	NUM
ftr-425	712	3	)	)	PUNCT
ftr-425	712	4	section	section	NOUN
ftr-425	712	5	501	501	NUM
ftr-425	712	6	or	or	CCONJ
ftr-425	712	7	504	504	NUM
ftr-425	712	8	of	of	ADP
ftr-425	712	9	the	the	DET
ftr-425	712	10	rehabilitation	rehabilitation	NOUN
ftr-425	712	11	act	act	NOUN
ftr-425	712	12	of	of	ADP
ftr-425	712	13	1973	1973	NUM
ftr-425	712	14	(	(	PUNCT
ftr-425	712	15	29	29	NUM
ftr-425	712	16	u.s.c	u.s.c	NOUN
ftr-425	712	17	.	.	PUNCT
ftr-425	713	1	791	791	NUM
ftr-425	713	2	or	or	CCONJ
ftr-425	713	3	794	794	NUM
ftr-425	713	4	)	)	PUNCT
ftr-425	713	5	.	.	PUNCT
ftr-425	714	1	(	(	PUNCT
ftr-425	714	2	7	7	X
ftr-425	714	3	)	)	PUNCT
ftr-425	714	4	section	section	NOUN
ftr-425	714	5	510	510	NUM
ftr-425	714	6	of	of	ADP
ftr-425	714	7	the	the	DET
ftr-425	714	8	employee	employee	NOUN
ftr-425	714	9	retirement	retirement	PROPN
ftr-425	714	10	income	income	PROPN
ftr-425	714	11	security	security	PROPN
ftr-425	714	12	act	act	NOUN
ftr-425	714	13	of	of	ADP
ftr-425	714	14	1974	1974	NUM
ftr-425	714	15	(	(	PUNCT
ftr-425	714	16	29	29	NUM
ftr-425	714	17	u.s.c	u.s.c	NOUN
ftr-425	714	18	.	.	PUNCT
ftr-425	714	19	1140	1140	NUM
ftr-425	714	20	)	)	PUNCT
ftr-425	714	21	.	.	PUNCT
ftr-425	715	1	(	(	PUNCT
ftr-425	715	2	8)	8)	NUM
ftr-425	715	3	title	title	NOUN
ftr-425	715	4	ix	ix	ADP
ftr-425	715	5	of	of	ADP
ftr-425	715	6	the	the	DET
ftr-425	715	7	education	education	NOUN
ftr-425	715	8	amendments	amendment	NOUN
ftr-425	715	9	of	of	ADP
ftr-425	715	10	1972	1972	NUM
ftr-425	715	11	(	(	PUNCT
ftr-425	715	12	29	29	NUM
ftr-425	715	13	u.s.c	u.s.c	NOUN
ftr-425	715	14	.	.	PUNCT
ftr-425	716	1	1681	1681	NUM
ftr-425	716	2	et	et	PROPN
ftr-425	716	3	seq	seq	PROPN
ftr-425	716	4	.	.	PUNCT
ftr-425	716	5	)	)	PUNCT
ftr-425	716	6	.	.	PUNCT
ftr-425	717	1	(	(	PUNCT
ftr-425	717	2	9	9	X
ftr-425	717	3	)	)	PUNCT
ftr-425	717	4	the	the	DET
ftr-425	717	5	employee	employee	NOUN
ftr-425	717	6	polygraph	polygraph	PROPN
ftr-425	717	7	protection	protection	PROPN
ftr-425	717	8	act	act	PROPN
ftr-425	717	9	of	of	ADP
ftr-425	717	10	1988	1988	NUM
ftr-425	717	11	(	(	PUNCT
ftr-425	717	12	29	29	NUM
ftr-425	717	13	u.s.c	u.s.c	ADJ
ftr-425	717	14	.	.	PUNCT
ftr-425	718	1	201	201	NUM
ftr-425	718	2	et	et	PROPN
ftr-425	718	3	seq	seq	PROPN
ftr-425	718	4	.	.	PUNCT
ftr-425	718	5	)	)	PUNCT
ftr-425	718	6	.	.	PUNCT
ftr-425	719	1	(	(	PUNCT
ftr-425	719	2	10	10	NUM
ftr-425	719	3	)	)	PUNCT
ftr-425	719	4	the	the	DET
ftr-425	719	5	worker	worker	NOUN
ftr-425	719	6	adjustment	adjustment	NOUN
ftr-425	719	7	and	and	CCONJ
ftr-425	719	8	retraining	retrain	VERB
ftr-425	719	9	notification	notification	NOUN
ftr-425	719	10	act	act	NOUN
ftr-425	719	11	(	(	PUNCT
ftr-425	719	12	29	29	NUM
ftr-425	719	13	u.s.c	u.s.c	NOUN
ftr-425	719	14	.	.	PUNCT
ftr-425	720	1	2102	2102	NUM
ftr-425	720	2	et	et	PROPN
ftr-425	720	3	seq	seq	PROPN
ftr-425	720	4	.	.	PUNCT
ftr-425	720	5	)	)	PUNCT
ftr-425	720	6	.	.	PUNCT
ftr-425	721	1	(	(	PUNCT
ftr-425	721	2	11	11	NUM
ftr-425	721	3	)	)	PUNCT
ftr-425	721	4	section	section	NOUN
ftr-425	721	5	105	105	NUM
ftr-425	721	6	of	of	ADP
ftr-425	721	7	the	the	DET
ftr-425	721	8	family	family	NOUN
ftr-425	721	9	medical	medical	ADJ
ftr-425	721	10	leave	leave	PROPN
ftr-425	721	11	act	act	NOUN
ftr-425	721	12	of	of	ADP
ftr-425	721	13	1993	1993	NUM
ftr-425	721	14	(	(	PUNCT
ftr-425	721	15	29	29	NUM
ftr-425	721	16	u.s.c	u.s.c	ADJ
ftr-425	721	17	.	.	PUNCT
ftr-425	721	18	2615	2615	NUM
ftr-425	721	19	)	)	PUNCT
ftr-425	721	20	.	.	PUNCT
ftr-425	722	1	(	(	PUNCT
ftr-425	722	2	12	12	NUM
ftr-425	722	3	)	)	PUNCT
ftr-425	722	4	chapter	chapter	NOUN
ftr-425	722	5	43	43	NUM
ftr-425	722	6	of	of	ADP
ftr-425	722	7	title	title	NOUN
ftr-425	722	8	38	38	NUM
ftr-425	722	9	,	,	PUNCT
ftr-425	722	10	united	united	PROPN
ftr-425	722	11	states	states	PROPN
ftr-425	722	12	code	code	PROPN
ftr-425	722	13	(	(	PUNCT
ftr-425	722	14	relating	relate	VERB
ftr-425	722	15	to	to	ADP
ftr-425	722	16	employment	employment	NOUN
ftr-425	722	17	and	and	CCONJ
ftr-425	722	18	reemployment	reemployment	NOUN
ftr-425	722	19	rights	right	NOUN
ftr-425	722	20	of	of	ADP
ftr-425	722	21	members	member	NOUN
ftr-425	722	22	of	of	ADP
ftr-425	722	23	the	the	DET
ftr-425	722	24	uniformed	uniformed	ADJ
ftr-425	722	25	services	service	NOUN
ftr-425	722	26	)	)	PUNCT
ftr-425	722	27	.	.	PUNCT
ftr-425	723	1	(	(	PUNCT
ftr-425	723	2	13	13	NUM
ftr-425	723	3	)	)	PUNCT
ftr-425	723	4	section	section	NOUN
ftr-425	723	5	1977	1977	NUM
ftr-425	723	6	,	,	PUNCT
ftr-425	723	7	1979	1979	NUM
ftr-425	723	8	,	,	PUNCT
ftr-425	723	9	or	or	CCONJ
ftr-425	723	10	1980	1980	NUM
ftr-425	723	11	of	of	ADP
ftr-425	723	12	the	the	DET
ftr-425	723	13	revised	revise	VERB
ftr-425	723	14	statutes	statute	NOUN
ftr-425	723	15	(	(	PUNCT
ftr-425	723	16	42	42	NUM
ftr-425	723	17	u.s.c	u.s.c	ADJ
ftr-425	723	18	.	.	PUNCT
ftr-425	723	19	1981	1981	NUM
ftr-425	723	20	,	,	PUNCT
ftr-425	723	21	1983	1983	NUM
ftr-425	723	22	,	,	PUNCT
ftr-425	723	23	or	or	CCONJ
ftr-425	723	24	1985	1985	NUM
ftr-425	723	25	)	)	PUNCT
ftr-425	723	26	.	.	PUNCT
ftr-425	724	1	(	(	PUNCT
ftr-425	724	2	14	14	NUM
ftr-425	724	3	)	)	PUNCT
ftr-425	724	4	section	section	NOUN
ftr-425	724	5	703	703	NUM
ftr-425	724	6	,	,	PUNCT
ftr-425	724	7	704	704	NUM
ftr-425	724	8	,	,	PUNCT
ftr-425	724	9	or	or	CCONJ
ftr-425	724	10	717	717	NUM
ftr-425	724	11	of	of	ADP
ftr-425	724	12	the	the	DET
ftr-425	724	13	civil	civil	ADJ
ftr-425	724	14	rights	right	NOUN
ftr-425	724	15	act	act	NOUN
ftr-425	724	16	of	of	ADP
ftr-425	724	17	1964	1964	NUM
ftr-425	724	18	(	(	PUNCT
ftr-425	724	19	42	42	NUM
ftr-425	724	20	u.s.c	u.s.c	ADJ
ftr-425	724	21	.	.	PUNCT
ftr-425	725	1	2000e-2	2000e-2	NUM
ftr-425	725	2	,	,	PUNCT
ftr-425	725	3	2000e-3	2000e-3	NUM
ftr-425	725	4	,	,	PUNCT
ftr-425	725	5	or	or	CCONJ
ftr-425	725	6	2000e-16	2000e-16	NUM
ftr-425	725	7	)	)	PUNCT
ftr-425	725	8	.	.	PUNCT
ftr-425	726	1	(	(	PUNCT
ftr-425	726	2	15	15	NUM
ftr-425	726	3	)	)	PUNCT
ftr-425	726	4	section	section	NOUN
ftr-425	726	5	804	804	NUM
ftr-425	726	6	,	,	PUNCT
ftr-425	726	7	805	805	NUM
ftr-425	726	8	,	,	PUNCT
ftr-425	726	9	806	806	NUM
ftr-425	726	10	,	,	PUNCT
ftr-425	726	11	808	808	NUM
ftr-425	726	12	,	,	PUNCT
ftr-425	726	13	or	or	CCONJ
ftr-425	726	14	818	818	NUM
ftr-425	726	15	of	of	ADP
ftr-425	726	16	the	the	DET
ftr-425	726	17	fair	fair	ADJ
ftr-425	726	18	housing	housing	PROPN
ftr-425	726	19	act	act	NOUN
ftr-425	726	20	(	(	PUNCT
ftr-425	726	21	42	42	NUM
ftr-425	726	22	u.s.c	u.s.c	ADJ
ftr-425	726	23	.	.	PUNCT
ftr-425	727	1	3604	3604	NUM
ftr-425	727	2	,	,	PUNCT
ftr-425	727	3	3605	3605	NUM
ftr-425	727	4	,	,	PUNCT
ftr-425	727	5	3606	3606	NUM
ftr-425	727	6	,	,	PUNCT
ftr-425	727	7	3608	3608	NUM
ftr-425	727	8	,	,	PUNCT
ftr-425	727	9	or	or	CCONJ
ftr-425	727	10	3617	3617	NUM
ftr-425	727	11	)	)	PUNCT
ftr-425	727	12	.	.	PUNCT
ftr-425	728	1	(	(	PUNCT
ftr-425	728	2	16	16	NUM
ftr-425	728	3	)	)	PUNCT
ftr-425	728	4	section	section	NOUN
ftr-425	728	5	102,202,302,503	102,202,302,503	NUM
ftr-425	728	6	ofthe	ofthe	PROPN
ftr-425	728	7	americans	americans	PROPN
ftr-425	728	8	with	with	ADP
ftr-425	728	9	disabilities	disability	NOUN
ftr-425	728	10	act	act	NOUN
ftr-425	728	11	of	of	ADP
ftr-425	728	12	1990	1990	NUM
ftr-425	728	13	(	(	PUNCT
ftr-425	728	14	42	42	NUM
ftr-425	728	15	u.s.c	u.s.c	ADJ
ftr-425	728	16	.	.	PUNCT
ftr-425	729	1	12112	12112	NUM
ftr-425	729	2	,	,	PUNCT
ftr-425	729	3	12132	12132	NUM
ftr-425	729	4	,	,	PUNCT
ftr-425	729	5	12182	12182	NUM
ftr-425	729	6	,	,	PUNCT
ftr-425	729	7	or	or	CCONJ
ftr-425	729	8	12203	12203	NUM
ftr-425	729	9	)	)	PUNCT
ftr-425	729	10	.	.	PUNCT
ftr-425	730	1	civil	civil	ADJ
ftr-425	730	2	rights	right	NOUN
ftr-425	730	3	tax	tax	NOUN
ftr-425	730	4	relief	relief	NOUN
ftr-425	730	5	act	act	NOUN
ftr-425	730	6	of	of	ADP
ftr-425	730	7	2003	2003	NUM
ftr-425	730	8	,	,	PUNCT
ftr-425	730	9	s.	s.	PROPN
ftr-425	730	10	557	557	NUM
ftr-425	730	11	,	,	PUNCT
ftr-425	730	12	108th	108th	ADJ
ftr-425	730	13	cong	cong	NOUN
ftr-425	730	14	.	.	PUNCT
ftr-425	730	15	,	,	PUNCT
ftr-425	730	16	§	§	PROPN
ftr-425	730	17	2	2	NUM
ftr-425	730	18	(	(	PUNCT
ftr-425	730	19	proposed	propose	VERB
ftr-425	730	20	irc	irc	PROPN
ftr-425	730	21	§	§	PROPN
ftr-425	730	22	140(b)(1)-(16	140(b)(1)-(16	NUM
ftr-425	730	23	)	)	PUNCT
ftr-425	730	24	)	)	PUNCT
ftr-425	730	25	.	.	PUNCT
ftr-425	731	1	[	[	X
ftr-425	731	2	vol	vol	NOUN
ftr-425	731	3	.	.	PUNCT
ftr-425	731	4	6:9	6:9	NUM
ftr-425	731	5	litigation	litigation	NOUN
ftr-425	731	6	expenses	expense	NOUN
ftr-425	731	7	and	and	CCONJ
ftr-425	731	8	the	the	DET
ftr-425	731	9	amt	amt	PROPN
ftr-425	731	10	(	(	PUNCT
ftr-425	731	11	18	18	NUM
ftr-425	731	12	)	)	PUNCT
ftr-425	731	13	any	any	DET
ftr-425	731	14	provision	provision	NOUN
ftr-425	731	15	of	of	ADP
ftr-425	731	16	state	state	NOUN
ftr-425	731	17	or	or	CCONJ
ftr-425	731	18	local	local	ADJ
ftr-425	731	19	law	law	NOUN
ftr-425	731	20	,	,	PUNCT
ftr-425	731	21	or	or	CCONJ
ftr-425	731	22	common	common	ADJ
ftr-425	731	23	law	law	NOUN
ftr-425	731	24	claims	claim	NOUN
ftr-425	731	25	permitted	permit	VERB
ftr-425	731	26	under	under	ADP
ftr-425	731	27	federal	federal	ADJ
ftr-425	731	28	,	,	PUNCT
ftr-425	731	29	state	state	NOUN
ftr-425	731	30	,	,	PUNCT
ftr-425	731	31	or	or	CCONJ
ftr-425	731	32	local	local	ADJ
ftr-425	731	33	law	law	NOUN
ftr-425	731	34	providing	provide	VERB
ftr-425	731	35	for	for	ADP
ftr-425	731	36	the	the	DET
ftr-425	731	37	enforcement	enforcement	NOUN
ftr-425	731	38	of	of	ADP
ftr-425	731	39	civil	civil	ADJ
ftr-425	731	40	rights	right	NOUN
ftr-425	731	41	,	,	PUNCT
ftr-425	731	42	or	or	CCONJ
ftr-425	731	43	prohibiting	prohibit	VERB
ftr-425	731	44	the	the	DET
ftr-425	731	45	discharge	discharge	NOUN
ftr-425	731	46	of	of	ADP
ftr-425	731	47	an	an	DET
ftr-425	731	48	employee	employee	NOUN
ftr-425	731	49	,	,	PUNCT
ftr-425	731	50	the	the	DET
ftr-425	731	51	discrimination	discrimination	NOUN
ftr-425	731	52	against	against	ADP
ftr-425	731	53	an	an	DET
ftr-425	731	54	employee	employee	NOUN
ftr-425	731	55	,	,	PUNCT
ftr-425	731	56	or	or	CCONJ
ftr-425	731	57	any	any	DET
ftr-425	731	58	other	other	ADJ
ftr-425	731	59	form	form	NOUN
ftr-425	731	60	of	of	ADP
ftr-425	731	61	retaliation	retaliation	NOUN
ftr-425	731	62	or	or	CCONJ
ftr-425	731	63	reprisal	reprisal	NOUN
ftr-425	731	64	against	against	ADP
ftr-425	731	65	an	an	DET
ftr-425	731	66	employee	employee	NOUN
ftr-425	731	67	for	for	ADP
ftr-425	731	68	asserting	assert	VERB
ftr-425	731	69	rights	right	NOUN
ftr-425	731	70	or	or	CCONJ
ftr-425	731	71	taking	take	VERB
ftr-425	731	72	other	other	ADJ
ftr-425	731	73	actions	action	NOUN
ftr-425	731	74	permitted	permit	VERB
ftr-425	731	75	by	by	ADP
ftr-425	731	76	law.169	law.169	NOUN
ftr-425	731	77	from	from	ADP
ftr-425	731	78	the	the	DET
ftr-425	731	79	standpoint	standpoint	NOUN
ftr-425	731	80	of	of	ADP
ftr-425	731	81	addressing	address	VERB
ftr-425	731	82	the	the	DET
ftr-425	731	83	improper	improper	ADJ
ftr-425	731	84	tax	tax	NOUN
ftr-425	731	85	treatment	treatment	NOUN
ftr-425	731	86	of	of	ADP
ftr-425	731	87	legal	legal	ADJ
ftr-425	731	88	fees	fee	NOUN
ftr-425	731	89	under	under	ADP
ftr-425	731	90	the	the	DET
ftr-425	731	91	amt	amt	PROPN
ftr-425	731	92	,	,	PUNCT
ftr-425	731	93	the	the	DET
ftr-425	731	94	proposed	propose	VERB
ftr-425	731	95	civil	civil	ADJ
ftr-425	731	96	rights	right	NOUN
ftr-425	731	97	tax	tax	NOUN
ftr-425	731	98	relief	relief	NOUN
ftr-425	731	99	act	act	NOUN
ftr-425	731	100	of	of	ADP
ftr-425	731	101	2003	2003	NUM
ftr-425	731	102	was	be	AUX
ftr-425	731	103	underinclusive	underinclusive	ADJ
ftr-425	731	104	.	.	PUNCT
ftr-425	732	1	while	while	SCONJ
ftr-425	732	2	addressing	address	VERB
ftr-425	732	3	discrimination	discrimination	NOUN
ftr-425	732	4	cases	case	NOUN
ftr-425	732	5	in	in	ADP
ftr-425	732	6	which	which	PRON
ftr-425	732	7	the	the	DET
ftr-425	732	8	amt	amt	PROPN
ftr-425	732	9	trap	trap	NOUN
ftr-425	732	10	can	can	AUX
ftr-425	732	11	be	be	AUX
ftr-425	732	12	the	the	DET
ftr-425	732	13	most	most	ADV
ftr-425	732	14	egregious	egregious	ADJ
ftr-425	732	15	due	due	ADP
ftr-425	732	16	to	to	ADP
ftr-425	732	17	the	the	DET
ftr-425	732	18	operation	operation	NOUN
ftr-425	732	19	of	of	ADP
ftr-425	732	20	fee	fee	NOUN
ftr-425	732	21	-	-	PUNCT
ftr-425	732	22	shifting	shift	VERB
ftr-425	732	23	statutes	statute	NOUN
ftr-425	732	24	,	,	PUNCT
ftr-425	732	25	it	it	PRON
ftr-425	732	26	is	be	AUX
ftr-425	732	27	doubtful	doubtful	ADJ
ftr-425	732	28	that	that	SCONJ
ftr-425	732	29	the	the	DET
ftr-425	732	30	legislation	legislation	NOUN
ftr-425	732	31	would	would	AUX
ftr-425	732	32	have	have	AUX
ftr-425	732	33	addressed	address	VERB
ftr-425	732	34	all	all	DET
ftr-425	732	35	types	type	NOUN
ftr-425	732	36	of	of	ADP
ftr-425	732	37	employment	employment	NOUN
ftr-425	732	38	claims	claim	NOUN
ftr-425	732	39	.	.	PUNCT
ftr-425	733	1	take	take	VERB
ftr-425	733	2	a	a	DET
ftr-425	733	3	garden	garden	NOUN
ftr-425	733	4	variety	variety	NOUN
ftr-425	733	5	wrongful	wrongful	ADJ
ftr-425	733	6	termination	termination	NOUN
ftr-425	733	7	claim	claim	NOUN
ftr-425	733	8	,	,	PUNCT
ftr-425	733	9	for	for	ADP
ftr-425	733	10	example	example	NOUN
ftr-425	733	11	.	.	PUNCT
ftr-425	734	1	if	if	SCONJ
ftr-425	734	2	the	the	DET
ftr-425	734	3	damages	damage	NOUN
ftr-425	734	4	resulted	result	VERB
ftr-425	734	5	from	from	ADP
ftr-425	734	6	a	a	DET
ftr-425	734	7	termination	termination	NOUN
ftr-425	734	8	in	in	ADP
ftr-425	734	9	breach	breach	NOUN
ftr-425	734	10	of	of	ADP
ftr-425	734	11	the	the	DET
ftr-425	734	12	employment	employment	NOUN
ftr-425	734	13	contract	contract	NOUN
ftr-425	734	14	and	and	CCONJ
ftr-425	734	15	the	the	DET
ftr-425	734	16	employee	employee	NOUN
ftr-425	734	17	's	's	PART
ftr-425	734	18	termination	termination	NOUN
ftr-425	734	19	had	have	VERB
ftr-425	734	20	no	no	DET
ftr-425	734	21	discriminatory	discriminatory	ADJ
ftr-425	734	22	or	or	CCONJ
ftr-425	734	23	retaliatory	retaliatory	ADJ
ftr-425	734	24	motive	motive	NOUN
ftr-425	734	25	,	,	PUNCT
ftr-425	734	26	then	then	ADV
ftr-425	734	27	it	it	PRON
ftr-425	734	28	does	do	AUX
ftr-425	734	29	not	not	PART
ftr-425	734	30	appear	appear	VERB
ftr-425	734	31	that	that	SCONJ
ftr-425	734	32	the	the	DET
ftr-425	734	33	legislation	legislation	NOUN
ftr-425	734	34	would	would	AUX
ftr-425	734	35	have	have	AUX
ftr-425	734	36	excluded	exclude	VERB
ftr-425	734	37	the	the	DET
ftr-425	734	38	damages	damage	NOUN
ftr-425	734	39	(	(	PUNCT
ftr-425	734	40	including	include	VERB
ftr-425	734	41	the	the	DET
ftr-425	734	42	amount	amount	NOUN
ftr-425	734	43	paid	pay	VERB
ftr-425	734	44	to	to	ADP
ftr-425	734	45	the	the	DET
ftr-425	734	46	attorney	attorney	NOUN
ftr-425	734	47	)	)	PUNCT
ftr-425	734	48	from	from	ADP
ftr-425	734	49	gross	gross	ADJ
ftr-425	734	50	income	income	NOUN
ftr-425	734	51	.	.	PUNCT
ftr-425	735	1	170	170	NUM
ftr-425	735	2	in	in	ADP
ftr-425	735	3	addition	addition	NOUN
ftr-425	735	4	,	,	PUNCT
ftr-425	735	5	the	the	DET
ftr-425	735	6	proposed	propose	VERB
ftr-425	735	7	legislation	legislation	NOUN
ftr-425	735	8	failed	fail	VERB
ftr-425	735	9	to	to	PART
ftr-425	735	10	address	address	VERB
ftr-425	735	11	a	a	DET
ftr-425	735	12	wide	wide	ADJ
ftr-425	735	13	variety	variety	NOUN
ftr-425	735	14	of	of	ADP
ftr-425	735	15	other	other	ADJ
ftr-425	735	16	non	non	ADJ
ftr-425	735	17	-	-	ADJ
ftr-425	735	18	physical	physical	ADJ
ftr-425	735	19	personal	personal	ADJ
ftr-425	735	20	injury	injury	NOUN
ftr-425	735	21	claims	claim	NOUN
ftr-425	735	22	that	that	PRON
ftr-425	735	23	give	give	VERB
ftr-425	735	24	rise	rise	NOUN
ftr-425	735	25	to	to	ADP
ftr-425	735	26	the	the	DET
ftr-425	735	27	improper	improper	ADJ
ftr-425	735	28	treatment	treatment	NOUN
ftr-425	735	29	of	of	ADP
ftr-425	735	30	legal	legal	ADJ
ftr-425	735	31	fees	fee	NOUN
ftr-425	735	32	under	under	ADP
ftr-425	735	33	the	the	DET
ftr-425	735	34	amt	amt	PROPN
ftr-425	735	35	.	.	PUNCT
ftr-425	736	1	these	these	PRON
ftr-425	736	2	include	include	VERB
ftr-425	736	3	claims	claim	NOUN
ftr-425	736	4	for	for	ADP
ftr-425	736	5	punitive	punitive	ADJ
ftr-425	736	6	damages	damage	NOUN
ftr-425	736	7	,	,	PUNCT
ftr-425	736	8	defamation	defamation	NOUN
ftr-425	736	9	,	,	PUNCT
ftr-425	736	10	intentional	intentional	ADJ
ftr-425	736	11	or	or	CCONJ
ftr-425	736	12	negligent	negligent	ADJ
ftr-425	736	13	infliction	infliction	NOUN
ftr-425	736	14	of	of	ADP
ftr-425	736	15	emotional	emotional	ADJ
ftr-425	736	16	distress	distress	NOUN
ftr-425	736	17	,	,	PUNCT
ftr-425	736	18	etc	etc	X
ftr-425	736	19	.	.	X
ftr-425	737	1	thus	thus	ADV
ftr-425	737	2	,	,	PUNCT
ftr-425	737	3	while	while	SCONJ
ftr-425	737	4	the	the	DET
ftr-425	737	5	terms	term	NOUN
ftr-425	737	6	of	of	ADP
ftr-425	737	7	the	the	DET
ftr-425	737	8	proposed	propose	VERB
ftr-425	737	9	civil	civil	ADJ
ftr-425	737	10	rights	right	NOUN
ftr-425	737	11	tax	tax	NOUN
ftr-425	737	12	relief	relief	NOUN
ftr-425	737	13	act	act	NOUN
ftr-425	737	14	of	of	ADP
ftr-425	737	15	2003	2003	NUM
ftr-425	737	16	would	would	AUX
ftr-425	737	17	have	have	AUX
ftr-425	737	18	eliminated	eliminate	VERB
ftr-425	737	19	the	the	DET
ftr-425	737	20	tax	tax	NOUN
ftr-425	737	21	defect	defect	NOUN
ftr-425	737	22	that	that	PRON
ftr-425	737	23	serves	serve	VERB
ftr-425	737	24	to	to	PART
ftr-425	737	25	stifle	stifle	VERB
ftr-425	737	26	the	the	DET
ftr-425	737	27	private	private	ADJ
ftr-425	737	28	enforcement	enforcement	NOUN
ftr-425	737	29	of	of	ADP
ftr-425	737	30	civil	civil	ADJ
ftr-425	737	31	rights	right	NOUN
ftr-425	737	32	legislation	legislation	NOUN
ftr-425	737	33	,	,	PUNCT
ftr-425	737	34	the	the	DET
ftr-425	737	35	proposal	proposal	NOUN
ftr-425	737	36	would	would	AUX
ftr-425	737	37	not	not	PART
ftr-425	737	38	have	have	AUX
ftr-425	737	39	gone	go	VERB
ftr-425	737	40	far	far	ADV
ftr-425	737	41	enough	enough	ADV
ftr-425	737	42	to	to	PART
ftr-425	737	43	correct	correct	VERB
ftr-425	737	44	the	the	DET
ftr-425	737	45	improper	improper	ADJ
ftr-425	737	46	treatment	treatment	NOUN
ftr-425	737	47	of	of	ADP
ftr-425	737	48	legal	legal	ADJ
ftr-425	737	49	fees	fee	NOUN
ftr-425	737	50	in	in	ADP
ftr-425	737	51	all	all	DET
ftr-425	737	52	cases	case	NOUN
ftr-425	737	53	.	.	PUNCT
ftr-425	738	1	of	of	ADP
ftr-425	738	2	course	course	NOUN
ftr-425	738	3	,	,	PUNCT
ftr-425	738	4	the	the	DET
ftr-425	738	5	civil	civil	ADJ
ftr-425	738	6	rights	right	NOUN
ftr-425	738	7	tax	tax	NOUN
ftr-425	738	8	relief	relief	NOUN
ftr-425	738	9	act	act	NOUN
ftr-425	738	10	of	of	ADP
ftr-425	738	11	2003	2003	NUM
ftr-425	738	12	would	would	AUX
ftr-425	738	13	have	have	AUX
ftr-425	738	14	done	do	VERB
ftr-425	738	15	much	much	ADV
ftr-425	738	16	more	more	ADJ
ftr-425	738	17	than	than	SCONJ
ftr-425	738	18	eliminate	eliminate	VERB
ftr-425	738	19	the	the	DET
ftr-425	738	20	amt	amt	PROPN
ftr-425	738	21	trap	trap	NOUN
ftr-425	738	22	in	in	ADP
ftr-425	738	23	discrimination	discrimination	NOUN
ftr-425	738	24	cases	case	NOUN
ftr-425	738	25	;	;	PUNCT
ftr-425	738	26	it	it	PRON
ftr-425	738	27	would	would	AUX
ftr-425	738	28	have	have	AUX
ftr-425	738	29	excluded	exclude	VERB
ftr-425	738	30	from	from	ADP
ftr-425	738	31	gross	gross	ADJ
ftr-425	738	32	income	income	NOUN
ftr-425	738	33	the	the	DET
ftr-425	738	34	entire	entire	ADJ
ftr-425	738	35	amount	amount	NOUN
ftr-425	738	36	of	of	ADP
ftr-425	738	37	damages	damage	NOUN
ftr-425	738	38	recovered	recover	VERB
ftr-425	738	39	on	on	ADP
ftr-425	738	40	an	an	DET
ftr-425	738	41	enumerated	enumerated	ADJ
ftr-425	738	42	claim	claim	NOUN
ftr-425	738	43	.	.	PUNCT
ftr-425	739	1	excluding	exclude	VERB
ftr-425	739	2	the	the	DET
ftr-425	739	3	damages	damage	NOUN
ftr-425	739	4	received	receive	VERB
ftr-425	739	5	on	on	ADP
ftr-425	739	6	a	a	DET
ftr-425	739	7	claim	claim	NOUN
ftr-425	739	8	of	of	ADP
ftr-425	739	9	unlawful	unlawful	ADJ
ftr-425	739	10	discrimination	discrimination	NOUN
ftr-425	739	11	may	may	AUX
ftr-425	739	12	be	be	AUX
ftr-425	739	13	legitimate	legitimate	ADJ
ftr-425	739	14	in	in	ADP
ftr-425	739	15	its	its	PRON
ftr-425	739	16	own	own	ADJ
ftr-425	739	17	right	right	NOUN
ftr-425	739	18	,	,	PUNCT
ftr-425	739	19	as	as	SCONJ
ftr-425	739	20	a	a	DET
ftr-425	739	21	number	number	NOUN
ftr-425	739	22	of	of	ADP
ftr-425	739	23	commentators	commentator	NOUN
ftr-425	739	24	have	have	AUX
ftr-425	739	25	questioned	question	VERB
ftr-425	739	26	the	the	DET
ftr-425	739	27	fairness'7	fairness'7	NOUN
ftr-425	739	28	'	'	PUNCT
ftr-425	739	29	and	and	CCONJ
ftr-425	739	30	even	even	ADV
ftr-425	739	31	the	the	DET
ftr-425	739	32	constitutionality'72	constitutionality'72	NOUN
ftr-425	739	33	of	of	ADP
ftr-425	739	34	the	the	DET
ftr-425	739	35	1996	1996	NUM
ftr-425	739	36	169	169	NUM
ftr-425	739	37	.	.	PUNCT
ftr-425	740	1	i	i	PRON
ftr-425	740	2	d.	d.	PROPN
ftr-425	740	3	§	§	PROPN
ftr-425	740	4	2	2	NUM
ftr-425	740	5	(	(	PUNCT
ftr-425	740	6	proposed	propose	VERB
ftr-425	740	7	irc	irc	PROPN
ftr-425	740	8	§	§	PROPN
ftr-425	740	9	140(b)(17)-(18	140(b)(17)-(18	NUM
ftr-425	740	10	)	)	PUNCT
ftr-425	740	11	)	)	PUNCT
ftr-425	740	12	.	.	PUNCT
ftr-425	741	1	170	170	NUM
ftr-425	741	2	.	.	PUNCT
ftr-425	742	1	on	on	ADP
ftr-425	742	2	one	one	NUM
ftr-425	742	3	hand	hand	NOUN
ftr-425	742	4	,	,	PUNCT
ftr-425	742	5	one	one	PRON
ftr-425	742	6	could	could	AUX
ftr-425	742	7	argue	argue	VERB
ftr-425	742	8	that	that	SCONJ
ftr-425	742	9	the	the	DET
ftr-425	742	10	statute	statute	NOUN
ftr-425	742	11	applies	apply	VERB
ftr-425	742	12	to	to	ADP
ftr-425	742	13	damages	damage	NOUN
ftr-425	742	14	received	receive	VERB
ftr-425	742	15	on	on	ADP
ftr-425	742	16	account	account	NOUN
ftr-425	742	17	of	of	ADP
ftr-425	742	18	a	a	DET
ftr-425	742	19	breach	breach	NOUN
ftr-425	742	20	of	of	ADP
ftr-425	742	21	employment	employment	NOUN
ftr-425	742	22	contract	contract	NOUN
ftr-425	742	23	on	on	ADP
ftr-425	742	24	the	the	DET
ftr-425	742	25	theory	theory	NOUN
ftr-425	742	26	that	that	SCONJ
ftr-425	742	27	the	the	DET
ftr-425	742	28	common	common	ADJ
ftr-425	742	29	law	law	NOUN
ftr-425	742	30	of	of	ADP
ftr-425	742	31	contracts	contract	NOUN
ftr-425	742	32	is	be	AUX
ftr-425	742	33	a	a	DET
ftr-425	742	34	provision	provision	NOUN
ftr-425	742	35	of	of	ADP
ftr-425	742	36	local	local	ADJ
ftr-425	742	37	law	law	NOUN
ftr-425	742	38	that	that	PRON
ftr-425	742	39	prohibits	prohibit	VERB
ftr-425	742	40	discharge	discharge	NOUN
ftr-425	742	41	of	of	ADP
ftr-425	742	42	an	an	DET
ftr-425	742	43	employee	employee	NOUN
ftr-425	742	44	.	.	PUNCT
ftr-425	743	1	however	however	ADV
ftr-425	743	2	,	,	PUNCT
ftr-425	743	3	nothing	nothing	PRON
ftr-425	743	4	in	in	ADP
ftr-425	743	5	the	the	DET
ftr-425	743	6	common	common	ADJ
ftr-425	743	7	law	law	NOUN
ftr-425	743	8	of	of	ADP
ftr-425	743	9	contracts	contract	NOUN
ftr-425	743	10	expressly	expressly	ADV
ftr-425	743	11	prohibits	prohibit	VERB
ftr-425	743	12	an	an	DET
ftr-425	743	13	employer	employer	NOUN
ftr-425	743	14	from	from	ADP
ftr-425	743	15	discharging	discharge	VERB
ftr-425	743	16	an	an	DET
ftr-425	743	17	employee	employee	NOUN
ftr-425	743	18	in	in	ADP
ftr-425	743	19	breach	breach	NOUN
ftr-425	743	20	of	of	ADP
ftr-425	743	21	the	the	DET
ftr-425	743	22	employment	employment	NOUN
ftr-425	743	23	contract	contract	NOUN
ftr-425	743	24	.	.	PUNCT
ftr-425	744	1	rather	rather	ADV
ftr-425	744	2	,	,	PUNCT
ftr-425	744	3	contract	contract	NOUN
ftr-425	744	4	law	law	NOUN
ftr-425	744	5	simply	simply	ADV
ftr-425	744	6	subjects	subject	VERB
ftr-425	744	7	the	the	DET
ftr-425	744	8	employer	employer	NOUN
ftr-425	744	9	to	to	ADP
ftr-425	744	10	damages	damage	NOUN
ftr-425	744	11	on	on	ADP
ftr-425	744	12	account	account	NOUN
ftr-425	744	13	of	of	ADP
ftr-425	744	14	such	such	ADJ
ftr-425	744	15	breach	breach	NOUN
ftr-425	744	16	.	.	PUNCT
ftr-425	745	1	171	171	NUM
ftr-425	745	2	.	.	PUNCT
ftr-425	746	1	see	see	VERB
ftr-425	746	2	,	,	PUNCT
ftr-425	746	3	e.g.	e.g.	ADV
ftr-425	746	4	,	,	PUNCT
ftr-425	746	5	karen	karen	PROPN
ftr-425	746	6	b.	b.	PROPN
ftr-425	746	7	brown	brown	PROPN
ftr-425	746	8	,	,	PUNCT
ftr-425	746	9	not	not	PART
ftr-425	746	10	coloror	coloror	NOUN
ftr-425	746	11	gender	gender	NOUN
ftr-425	746	12	-	-	PUNCT
ftr-425	746	13	neutral	neutral	ADJ
ftr-425	746	14	:	:	PUNCT
ftr-425	746	15	new	new	ADJ
ftr-425	746	16	tax	tax	NOUN
ftr-425	746	17	treatment	treatment	NOUN
ftr-425	746	18	of	of	ADP
ftr-425	746	19	employment	employment	NOUN
ftr-425	746	20	discrimination	discrimination	NOUN
ftr-425	746	21	damages	damage	NOUN
ftr-425	746	22	,	,	PUNCT
ftr-425	746	23	7	7	NUM
ftr-425	746	24	s.	s.	PROPN
ftr-425	746	25	cal	cal	PROPN
ftr-425	746	26	.	.	PUNCT
ftr-425	747	1	rev	rev	PROPN
ftr-425	747	2	.	.	PROPN
ftr-425	747	3	&	&	CCONJ
ftr-425	747	4	women	women	PROPN
ftr-425	747	5	's	's	PART
ftr-425	747	6	stud	stud	NOUN
ftr-425	747	7	.	.	PUNCT
ftr-425	748	1	223	223	NUM
ftr-425	748	2	(	(	PUNCT
ftr-425	748	3	1998	1998	NUM
ftr-425	748	4	)	)	PUNCT
ftr-425	748	5	;	;	PUNCT
ftr-425	749	1	j.	j.	PROPN
ftr-425	749	2	martin	martin	PROPN
ftr-425	749	3	burke	burke	PROPN
ftr-425	749	4	&	&	CCONJ
ftr-425	749	5	michael	michael	PROPN
ftr-425	749	6	k.	k.	PROPN
ftr-425	749	7	friel	friel	PROPN
ftr-425	749	8	,	,	PUNCT
ftr-425	749	9	getting	get	VERB
ftr-425	749	10	physical	physical	ADJ
ftr-425	749	11	:	:	PUNCT
ftr-425	749	12	excluding	exclude	VERB
ftr-425	749	13	personal	personal	ADJ
ftr-425	749	14	injury	injury	NOUN
ftr-425	749	15	awards	award	NOUN
ftr-425	749	16	under	under	ADP
ftr-425	749	17	the	the	DET
ftr-425	749	18	new	new	ADJ
ftr-425	749	19	section	section	NOUN
ftr-425	749	20	104(a)(2	104(a)(2	NUM
ftr-425	749	21	)	)	PUNCT
ftr-425	749	22	,	,	PUNCT
ftr-425	749	23	58	58	NUM
ftr-425	749	24	mont	mont	NOUN
ftr-425	749	25	.	.	PUNCT
ftr-425	750	1	l.	l.	PROPN
ftr-425	750	2	rev	rev	PROPN
ftr-425	750	3	.	.	PROPN
ftr-425	750	4	167	167	NUM
ftr-425	750	5	(	(	PUNCT
ftr-425	750	6	1997	1997	NUM
ftr-425	750	7	)	)	PUNCT
ftr-425	750	8	;	;	PUNCT
ftr-425	750	9	mark	mark	PROPN
ftr-425	750	10	j.	j.	PROPN
ftr-425	750	11	wolff	wolff	PROPN
ftr-425	750	12	,	,	PUNCT
ftr-425	750	13	sex	sex	NOUN
ftr-425	750	14	,	,	PUNCT
ftr-425	750	15	race	race	NOUN
ftr-425	750	16	,	,	PUNCT
ftr-425	750	17	and	and	CCONJ
ftr-425	750	18	age	age	NOUN
ftr-425	750	19	:	:	PUNCT
ftr-425	750	20	double	double	ADJ
ftr-425	750	21	discrimination	discrimination	NOUN
ftr-425	750	22	in	in	ADP
ftr-425	750	23	torts	tort	NOUN
ftr-425	750	24	and	and	CCONJ
ftr-425	750	25	taxes	taxis	NOUN
ftr-425	750	26	,	,	PUNCT
ftr-425	750	27	78	78	NUM
ftr-425	750	28	wash	wash	NOUN
ftr-425	750	29	.	.	PUNCT
ftr-425	751	1	u.l.q	u.l.q	NOUN
ftr-425	751	2	.	.	PROPN
ftr-425	751	3	1341	1341	NUM
ftr-425	751	4	(	(	PUNCT
ftr-425	751	5	2000	2000	NUM
ftr-425	751	6	)	)	PUNCT
ftr-425	751	7	;	;	PUNCT
ftr-425	751	8	laura	laura	PROPN
ftr-425	751	9	sager	sager	PROPN
ftr-425	751	10	&	&	CCONJ
ftr-425	751	11	stephen	stephen	PROPN
ftr-425	751	12	cohen	cohen	PROPN
ftr-425	751	13	,	,	PUNCT
ftr-425	751	14	discrimination	discrimination	NOUN
ftr-425	751	15	against	against	ADP
ftr-425	751	16	damages	damage	NOUN
ftr-425	751	17	2004	2004	NUM
ftr-425	751	18	]	]	PUNCT
ftr-425	751	19	florida	florida	PROPN
ftr-425	751	20	tax	tax	PROPN
ftr-425	751	21	review	review	NOUN
ftr-425	751	22	legislation	legislation	NOUN
ftr-425	751	23	that	that	PRON
ftr-425	751	24	restricted	restrict	VERB
ftr-425	751	25	excluded	exclude	VERB
ftr-425	751	26	damage	damage	NOUN
ftr-425	751	27	recoveries	recovery	NOUN
ftr-425	751	28	under	under	ADP
ftr-425	751	29	§	§	PROPN
ftr-425	751	30	104(a)(2	104(a)(2	NUM
ftr-425	751	31	)	)	PUNCT
ftr-425	751	32	to	to	ADP
ftr-425	751	33	those	those	PRON
ftr-425	751	34	received	receive	VERB
ftr-425	751	35	on	on	ADP
ftr-425	751	36	account	account	NOUN
ftr-425	751	37	of	of	ADP
ftr-425	751	38	a	a	DET
ftr-425	751	39	personal	personal	ADJ
ftr-425	751	40	physical	physical	ADJ
ftr-425	751	41	injury	injury	NOUN
ftr-425	751	42	or	or	CCONJ
ftr-425	751	43	physical	physical	ADJ
ftr-425	751	44	sickness	sickness	NOUN
ftr-425	751	45	.	.	PUNCT
ftr-425	752	1	'73	'73	VERB
ftr-425	752	2	yet	yet	ADV
ftr-425	752	3	by	by	ADP
ftr-425	752	4	reaching	reach	VERB
ftr-425	752	5	beyond	beyond	ADP
ftr-425	752	6	the	the	DET
ftr-425	752	7	improper	improper	ADJ
ftr-425	752	8	tax	tax	NOUN
ftr-425	752	9	treatment	treatment	NOUN
ftr-425	752	10	of	of	ADP
ftr-425	752	11	legal	legal	ADJ
ftr-425	752	12	fees	fee	NOUN
ftr-425	752	13	in	in	ADP
ftr-425	752	14	these	these	DET
ftr-425	752	15	cases	case	NOUN
ftr-425	752	16	and	and	CCONJ
ftr-425	752	17	seeking	seek	VERB
ftr-425	752	18	an	an	DET
ftr-425	752	19	exclusion	exclusion	NOUN
ftr-425	752	20	of	of	ADP
ftr-425	752	21	the	the	DET
ftr-425	752	22	entire	entire	ADJ
ftr-425	752	23	damages	damage	NOUN
ftr-425	752	24	recovery	recovery	NOUN
ftr-425	752	25	,	,	PUNCT
ftr-425	752	26	the	the	DET
ftr-425	752	27	legislation	legislation	NOUN
ftr-425	752	28	became	become	VERB
ftr-425	752	29	more	more	ADV
ftr-425	752	30	difficult	difficult	ADJ
ftr-425	752	31	to	to	PART
ftr-425	752	32	enact	enact	VERB
ftr-425	752	33	.	.	PUNCT
ftr-425	753	1	there	there	PRON
ftr-425	753	2	are	be	VERB
ftr-425	753	3	undoubtedly	undoubtedly	ADV
ftr-425	753	4	members	member	NOUN
ftr-425	753	5	of	of	ADP
ftr-425	753	6	congress	congress	PROPN
ftr-425	753	7	who	who	PRON
ftr-425	753	8	support	support	VERB
ftr-425	753	9	the	the	DET
ftr-425	753	10	1996	1996	NUM
ftr-425	753	11	limitation	limitation	NOUN
ftr-425	753	12	of	of	ADP
ftr-425	753	13	section	section	NOUN
ftr-425	753	14	104(a)(2	104(a)(2	NUM
ftr-425	753	15	)	)	PUNCT
ftr-425	753	16	to	to	ADP
ftr-425	753	17	personal	personal	ADJ
ftr-425	753	18	physical	physical	ADJ
ftr-425	753	19	injuries	injury	NOUN
ftr-425	753	20	.	.	PUNCT
ftr-425	754	1	furthermore	furthermore	ADV
ftr-425	754	2	,	,	PUNCT
ftr-425	754	3	there	there	PRON
ftr-425	754	4	are	be	VERB
ftr-425	754	5	undoubtedly	undoubtedly	ADV
ftr-425	754	6	members	member	NOUN
ftr-425	754	7	of	of	ADP
ftr-425	754	8	congress	congress	PROPN
ftr-425	754	9	who	who	PRON
ftr-425	754	10	are	be	AUX
ftr-425	754	11	less	less	ADJ
ftr-425	754	12	than	than	ADP
ftr-425	754	13	enthusiastic	enthusiastic	ADJ
ftr-425	754	14	about	about	ADP
ftr-425	754	15	federal	federal	ADJ
ftr-425	754	16	civil	civil	ADJ
ftr-425	754	17	rights	right	NOUN
ftr-425	754	18	protections	protection	NOUN
ftr-425	754	19	.	.	PUNCT
ftr-425	755	1	thus	thus	ADV
ftr-425	755	2	,	,	PUNCT
ftr-425	755	3	the	the	DET
ftr-425	755	4	broader	broad	ADJ
ftr-425	755	5	reach	reach	NOUN
ftr-425	755	6	of	of	ADP
ftr-425	755	7	the	the	DET
ftr-425	755	8	legislation	legislation	NOUN
ftr-425	755	9	to	to	PART
ftr-425	755	10	exclude	exclude	VERB
ftr-425	755	11	the	the	DET
ftr-425	755	12	entire	entire	ADJ
ftr-425	755	13	damages	damage	NOUN
ftr-425	755	14	recovery	recovery	NOUN
ftr-425	755	15	on	on	ADP
ftr-425	755	16	the	the	DET
ftr-425	755	17	enumerated	enumerate	VERB
ftr-425	755	18	discrimination	discrimination	NOUN
ftr-425	755	19	claims	claim	NOUN
ftr-425	755	20	created	create	VERB
ftr-425	755	21	ideological	ideological	ADJ
ftr-425	755	22	hurdles	hurdle	NOUN
ftr-425	755	23	that	that	PRON
ftr-425	755	24	likely	likely	ADV
ftr-425	755	25	made	make	VERB
ftr-425	755	26	the	the	DET
ftr-425	755	27	legislation	legislation	NOUN
ftr-425	755	28	difficult	difficult	ADJ
ftr-425	755	29	,	,	PUNCT
ftr-425	755	30	if	if	SCONJ
ftr-425	755	31	not	not	PART
ftr-425	755	32	impossible	impossible	ADJ
ftr-425	755	33	,	,	PUNCT
ftr-425	755	34	to	to	PART
ftr-425	755	35	enact	enact	VERB
ftr-425	755	36	it	it	PRON
ftr-425	755	37	its	its	PRON
ftr-425	755	38	entirety	entirety	NOUN
ftr-425	755	39	.	.	PUNCT
ftr-425	756	1	2	2	NUM
ftr-425	756	2	.	.	X
ftr-425	756	3	above	above	ADP
ftr-425	756	4	-	-	PUNCT
ftr-425	756	5	the	the	DET
ftr-425	756	6	-	-	PUNCT
ftr-425	756	7	line	line	NOUN
ftr-425	756	8	treatment	treatment	NOUN
ftr-425	756	9	for	for	ADP
ftr-425	756	10	fees	fee	NOUN
ftr-425	756	11	in	in	ADP
ftr-425	756	12	certain	certain	ADJ
ftr-425	756	13	cases	case	NOUN
ftr-425	756	14	perhaps	perhaps	ADV
ftr-425	756	15	in	in	ADP
ftr-425	756	16	recognition	recognition	NOUN
ftr-425	756	17	of	of	ADP
ftr-425	756	18	the	the	DET
ftr-425	756	19	political	political	ADJ
ftr-425	756	20	difficulties	difficulty	NOUN
ftr-425	756	21	in	in	ADP
ftr-425	756	22	passing	pass	VERB
ftr-425	756	23	a	a	DET
ftr-425	756	24	full	full	ADJ
ftr-425	756	25	exclusion	exclusion	NOUN
ftr-425	756	26	of	of	ADP
ftr-425	756	27	damages	damage	NOUN
ftr-425	756	28	received	receive	VERB
ftr-425	756	29	on	on	ADP
ftr-425	756	30	claims	claim	NOUN
ftr-425	756	31	of	of	ADP
ftr-425	756	32	unlawful	unlawful	ADJ
ftr-425	756	33	discrimination	discrimination	NOUN
ftr-425	756	34	,	,	PUNCT
ftr-425	756	35	the	the	DET
ftr-425	756	36	senate	senate	PROPN
ftr-425	756	37	later	later	ADV
ftr-425	756	38	that	that	DET
ftr-425	756	39	year	year	NOUN
ftr-425	756	40	included	include	VERB
ftr-425	756	41	a	a	DET
ftr-425	756	42	trimmed	trim	VERB
ftr-425	756	43	-	-	PUNCT
ftr-425	756	44	down	down	ADP
ftr-425	756	45	version	version	NOUN
ftr-425	756	46	of	of	ADP
ftr-425	756	47	the	the	DET
ftr-425	756	48	civil	civil	ADJ
ftr-425	756	49	rights	right	NOUN
ftr-425	756	50	tax	tax	NOUN
ftr-425	756	51	relief	relief	NOUN
ftr-425	756	52	act	act	NOUN
ftr-425	756	53	of	of	ADP
ftr-425	756	54	2003	2003	NUM
ftr-425	756	55	in	in	ADP
ftr-425	756	56	its	its	PRON
ftr-425	756	57	version	version	NOUN
ftr-425	756	58	of	of	ADP
ftr-425	756	59	the	the	DET
ftr-425	756	60	jobs	job	NOUN
ftr-425	756	61	and	and	CCONJ
ftr-425	756	62	growth	growth	NOUN
ftr-425	756	63	reconciliation	reconciliation	NOUN
ftr-425	756	64	act	act	NOUN
ftr-425	756	65	of	of	ADP
ftr-425	756	66	2003	2003	NUM
ftr-425	756	67	.	.	PUNCT
ftr-425	757	1	the	the	DET
ftr-425	757	2	proposal	proposal	NOUN
ftr-425	757	3	addressed	address	VERB
ftr-425	757	4	only	only	ADV
ftr-425	757	5	the	the	DET
ftr-425	757	6	tax	tax	NOUN
ftr-425	757	7	treatment	treatment	NOUN
ftr-425	757	8	of	of	ADP
ftr-425	757	9	legal	legal	ADJ
ftr-425	757	10	expenses	expense	NOUN
ftr-425	757	11	incurred	incur	VERB
ftr-425	757	12	in	in	ADP
ftr-425	757	13	a	a	DET
ftr-425	757	14	claim	claim	NOUN
ftr-425	757	15	of	of	ADP
ftr-425	757	16	unlawful	unlawful	ADJ
ftr-425	757	17	discrimination	discrimination	NOUN
ftr-425	757	18	.	.	PUNCT
ftr-425	758	1	'74	'74	NUM
ftr-425	758	2	citing	cite	VERB
ftr-425	758	3	the	the	DET
ftr-425	758	4	spina	spina	NOUN
ftr-425	758	5	decision	decision	NOUN
ftr-425	758	6	,	,	PUNCT
ftr-425	758	7	republican	republican	ADJ
ftr-425	758	8	senator	senator	PROPN
ftr-425	758	9	charles	charles	PROPN
ftr-425	758	10	grassley	grassley	PROPN
ftr-425	758	11	,	,	PUNCT
ftr-425	758	12	chairman	chairman	NOUN
ftr-425	758	13	of	of	ADP
ftr-425	758	14	the	the	DET
ftr-425	758	15	senate	senate	PROPN
ftr-425	758	16	finance	finance	PROPN
ftr-425	758	17	committee	committee	NOUN
ftr-425	758	18	,	,	PUNCT
ftr-425	758	19	added	add	VERB
ftr-425	758	20	the	the	DET
ftr-425	758	21	provision	provision	NOUN
ftr-425	758	22	to	to	ADP
ftr-425	758	23	the	the	DET
ftr-425	758	24	broader	broad	ADJ
ftr-425	758	25	tax	tax	NOUN
ftr-425	758	26	bill	bill	NOUN
ftr-425	758	27	,	,	PUNCT
ftr-425	758	28	stating	state	VERB
ftr-425	758	29	:	:	PUNCT
ftr-425	758	30	"	"	PUNCT
ftr-425	758	31	if	if	SCONJ
ftr-425	758	32	we	we	PRON
ftr-425	758	33	do	do	AUX
ftr-425	758	34	n't	not	PART
ftr-425	758	35	fix	fix	VERB
ftr-425	758	36	this	this	DET
ftr-425	758	37	law	law	NOUN
ftr-425	758	38	,	,	PUNCT
ftr-425	758	39	it	it	PRON
ftr-425	758	40	could	could	AUX
ftr-425	758	41	have	have	VERB
ftr-425	758	42	a	a	DET
ftr-425	758	43	chilling	chilling	ADJ
ftr-425	758	44	effect	effect	NOUN
ftr-425	758	45	on	on	ADP
ftr-425	758	46	discrimination	discrimination	NOUN
ftr-425	758	47	cases	case	NOUN
ftr-425	758	48	.	.	PUNCT
ftr-425	759	1	legitimately	legitimately	ADV
ftr-425	759	2	wronged	wrong	VERB
ftr-425	759	3	people	people	NOUN
ftr-425	759	4	could	could	AUX
ftr-425	759	5	have	have	VERB
ftr-425	759	6	little	little	ADJ
ftr-425	759	7	recourse	recourse	NOUN
ftr-425	759	8	.	.	PUNCT
ftr-425	760	1	a	a	DET
ftr-425	760	2	out	out	ADV
ftr-425	760	3	-	-	PUNCT
ftr-425	760	4	of	of	ADP
ftr-425	760	5	-	-	PUNCT
ftr-425	760	6	whack	whack	NOUN
ftr-425	760	7	tax	tax	NOUN
ftr-425	760	8	system	system	NOUN
ftr-425	760	9	is	be	AUX
ftr-425	760	10	in	in	ADP
ftr-425	760	11	danger	danger	NOUN
ftr-425	760	12	of	of	ADP
ftr-425	760	13	negating	negate	VERB
ftr-425	760	14	the	the	DET
ftr-425	760	15	value	value	NOUN
ftr-425	760	16	of	of	ADP
ftr-425	760	17	discrimination	discrimination	NOUN
ftr-425	760	18	lawsuits	lawsuit	NOUN
ftr-425	760	19	.	.	PUNCT
ftr-425	760	20	'	'	PUNCT
ftr-425	761	1	in	in	ADP
ftr-425	761	2	a	a	DET
ftr-425	761	3	section	section	NOUN
ftr-425	761	4	captioned	caption	VERB
ftr-425	761	5	"	"	PUNCT
ftr-425	761	6	civil	civil	ADJ
ftr-425	761	7	rights	right	NOUN
ftr-425	761	8	tax	tax	NOUN
ftr-425	761	9	relief	relief	NOUN
ftr-425	761	10	,	,	PUNCT
ftr-425	761	11	"	"	PUNCT
ftr-425	761	12	the	the	DET
ftr-425	761	13	legislation	legislation	NOUN
ftr-425	761	14	created	create	VERB
ftr-425	761	15	an	an	DET
ftr-425	761	16	above	above	ADP
ftr-425	761	17	-	-	PUNCT
ftr-425	761	18	the	the	DET
ftr-425	761	19	-	-	PUNCT
ftr-425	761	20	line	line	NOUN
ftr-425	761	21	deduction	deduction	NOUN
ftr-425	761	22	for	for	ADP
ftr-425	761	23	attorney	attorney	NOUN
ftr-425	761	24	fees	fee	NOUN
ftr-425	761	25	and	and	CCONJ
ftr-425	761	26	courts	court	NOUN
ftr-425	761	27	costs	cost	NOUN
ftr-425	761	28	paid	pay	VERB
ftr-425	761	29	by	by	ADP
ftr-425	761	30	,	,	PUNCT
ftr-425	761	31	or	or	CCONJ
ftr-425	761	32	on	on	ADP
ftr-425	761	33	behalf	behalf	NOUN
ftr-425	761	34	of	of	ADP
ftr-425	761	35	,	,	PUNCT
ftr-425	761	36	a	a	DET
ftr-425	761	37	taxpayer	taxpayer	NOUN
ftr-425	761	38	in	in	ADP
ftr-425	761	39	connection	connection	NOUN
ftr-425	761	40	with	with	ADP
ftr-425	761	41	any	any	DET
ftr-425	761	42	claim	claim	NOUN
ftr-425	761	43	of	of	ADP
ftr-425	761	44	unlawful	unlawful	ADJ
ftr-425	761	45	discrimination	discrimination	NOUN
ftr-425	761	46	,	,	PUNCT
ftr-425	761	47	to	to	ADP
ftr-425	761	48	the	the	DET
ftr-425	761	49	extent	extent	NOUN
ftr-425	761	50	that	that	SCONJ
ftr-425	761	51	such	such	ADJ
ftr-425	761	52	expenses	expense	NOUN
ftr-425	761	53	do	do	AUX
ftr-425	761	54	not	not	PART
ftr-425	761	55	exceed	exceed	VERB
ftr-425	761	56	the	the	DET
ftr-425	761	57	amount	amount	NOUN
ftr-425	761	58	includible	includible	NOUN
ftr-425	761	59	in	in	ADP
ftr-425	761	60	the	the	DET
ftr-425	761	61	taxpayer	taxpayer	NOUN
ftr-425	761	62	's	's	PART
ftr-425	761	63	gross	gross	ADJ
ftr-425	761	64	income	income	NOUN
ftr-425	761	65	for	for	ADP
ftr-425	761	66	the	the	DET
ftr-425	761	67	taxable	taxable	ADJ
ftr-425	761	68	year	year	NOUN
ftr-425	761	69	attributable	attributable	ADJ
ftr-425	761	70	to	to	ADP
ftr-425	761	71	a	a	DET
ftr-425	761	72	settlement	settlement	NOUN
ftr-425	761	73	or	or	CCONJ
ftr-425	761	74	judgment	judgment	NOUN
ftr-425	761	75	resulting	result	VERB
ftr-425	761	76	from	from	ADP
ftr-425	761	77	the	the	DET
ftr-425	761	78	claim.176	claim.176	NOUN
ftr-425	761	79	for	for	ADP
ftr-425	761	80	unlawful	unlawful	ADJ
ftr-425	761	81	discrimination	discrimination	NOUN
ftr-425	761	82	:	:	PUNCT
ftr-425	761	83	the	the	DET
ftr-425	761	84	supreme	supreme	PROPN
ftr-425	761	85	court	court	PROPN
ftr-425	761	86	,	,	PUNCT
ftr-425	761	87	congress	congress	PROPN
ftr-425	761	88	,	,	PUNCT
ftr-425	761	89	and	and	CCONJ
ftr-425	761	90	the	the	DET
ftr-425	761	91	income	income	NOUN
ftr-425	761	92	tax	tax	NOUN
ftr-425	761	93	,	,	PUNCT
ftr-425	761	94	35	35	NUM
ftr-425	761	95	harv	harv	NOUN
ftr-425	761	96	.	.	PUNCT
ftr-425	762	1	j.	j.	PROPN
ftr-425	762	2	on	on	ADP
ftr-425	762	3	legis	legis	PROPN
ftr-425	762	4	.	.	PUNCT
ftr-425	763	1	447	447	NUM
ftr-425	763	2	(	(	PUNCT
ftr-425	763	3	1998	1998	NUM
ftr-425	763	4	)	)	PUNCT
ftr-425	763	5	.	.	PUNCT
ftr-425	764	1	172	172	X
ftr-425	764	2	.	.	PUNCT
ftr-425	765	1	see	see	VERB
ftr-425	765	2	f.	f.	PROPN
ftr-425	765	3	patrick	patrick	PROPN
ftr-425	765	4	hubbard	hubbard	PROPN
ftr-425	765	5	,	,	PUNCT
ftr-425	765	6	making	make	VERB
ftr-425	765	7	people	people	NOUN
ftr-425	765	8	whole	whole	ADJ
ftr-425	765	9	again	again	ADV
ftr-425	765	10	:	:	PUNCT
ftr-425	765	11	the	the	DET
ftr-425	765	12	constitutionality	constitutionality	NOUN
ftr-425	765	13	of	of	ADP
ftr-425	765	14	taxing	tax	VERB
ftr-425	765	15	compensatory	compensatory	ADJ
ftr-425	765	16	tort	tort	NOUN
ftr-425	765	17	damages	damage	NOUN
ftr-425	765	18	for	for	ADP
ftr-425	765	19	mental	mental	ADJ
ftr-425	765	20	distress	distress	NOUN
ftr-425	765	21	,	,	PUNCT
ftr-425	765	22	49	49	NUM
ftr-425	765	23	fla	fla	NOUN
ftr-425	765	24	.	.	PUNCT
ftr-425	766	1	l.	l.	PROPN
ftr-425	766	2	rev	rev	PROPN
ftr-425	766	3	.	.	PROPN
ftr-425	767	1	725	725	NUM
ftr-425	767	2	(	(	PUNCT
ftr-425	767	3	1997	1997	NUM
ftr-425	767	4	)	)	PUNCT
ftr-425	767	5	.	.	PUNCT
ftr-425	768	1	173	173	NUM
ftr-425	768	2	.	.	PUNCT
ftr-425	768	3	small	small	ADJ
ftr-425	768	4	business	business	NOUN
ftr-425	768	5	job	job	NOUN
ftr-425	768	6	protection	protection	NOUN
ftr-425	768	7	act	act	NOUN
ftr-425	768	8	of	of	ADP
ftr-425	768	9	1996	1996	NUM
ftr-425	768	10	,	,	PUNCT
ftr-425	768	11	pub	pub	NOUN
ftr-425	768	12	.	.	PUNCT
ftr-425	769	1	l.	l.	PROPN
ftr-425	769	2	no	no	INTJ
ftr-425	769	3	.	.	PROPN
ftr-425	770	1	104	104	NUM
ftr-425	770	2	-	-	SYM
ftr-425	770	3	188	188	NUM
ftr-425	770	4	,	,	PUNCT
ftr-425	770	5	§	§	PROPN
ftr-425	770	6	1605	1605	NUM
ftr-425	770	7	,	,	PUNCT
ftr-425	770	8	110	110	NUM
ftr-425	770	9	stat	stat	NOUN
ftr-425	770	10	.	.	PUNCT
ftr-425	771	1	1755	1755	NUM
ftr-425	771	2	(	(	PUNCT
ftr-425	771	3	1996	1996	NUM
ftr-425	771	4	)	)	PUNCT
ftr-425	771	5	.	.	PUNCT
ftr-425	772	1	174	174	NUM
ftr-425	772	2	.	.	PUNCT
ftr-425	773	1	amendment	amendment	PROPN
ftr-425	773	2	no	no	PROPN
ftr-425	773	3	.	.	PROPN
ftr-425	774	1	680	680	NUM
ftr-425	774	2	to	to	ADP
ftr-425	774	3	jobs	job	NOUN
ftr-425	774	4	and	and	CCONJ
ftr-425	774	5	growth	growth	NOUN
ftr-425	774	6	tax	tax	NOUN
ftr-425	774	7	relief	relief	NOUN
ftr-425	774	8	reconciliation	reconciliation	NOUN
ftr-425	774	9	act	act	NOUN
ftr-425	774	10	of	of	ADP
ftr-425	774	11	2003	2003	NUM
ftr-425	774	12	,	,	PUNCT
ftr-425	774	13	s.	s.	PROPN
ftr-425	774	14	1054	1054	NUM
ftr-425	774	15	,	,	PUNCT
ftr-425	774	16	108th	108th	ADJ
ftr-425	774	17	cong	cong	NOUN
ftr-425	774	18	.	.	PUNCT
ftr-425	775	1	175	175	NUM
ftr-425	775	2	.	.	PUNCT
ftr-425	776	1	press	press	NOUN
ftr-425	776	2	release	release	NOUN
ftr-425	776	3	,	,	PUNCT
ftr-425	776	4	sen	sen	PROPN
ftr-425	776	5	.	.	PROPN
ftr-425	776	6	charles	charles	PROPN
ftr-425	776	7	e.	e.	PROPN
ftr-425	776	8	grassley	grassley	PROPN
ftr-425	776	9	(	(	PUNCT
ftr-425	776	10	may	may	PROPN
ftr-425	776	11	13,2003	13,2003	NUM
ftr-425	776	12	)	)	PUNCT
ftr-425	776	13	,	,	PUNCT
ftr-425	776	14	available	available	ADJ
ftr-425	776	15	at	at	ADP
ftr-425	776	16	2003	2003	NUM
ftr-425	776	17	tnt	tnt	PROPN
ftr-425	776	18	93	93	NUM
ftr-425	776	19	-	-	SYM
ftr-425	776	20	26	26	NUM
ftr-425	776	21	.	.	PUNCT
ftr-425	776	22	176	176	NUM
ftr-425	776	23	.	.	PUNCT
ftr-425	777	1	s.	s.	PROPN
ftr-425	777	2	1054	1054	NUM
ftr-425	777	3	,	,	PUNCT
ftr-425	777	4	108th	108th	ADJ
ftr-425	777	5	cong	cong	NOUN
ftr-425	777	6	.	.	PUNCT
ftr-425	777	7	,	,	PUNCT
ftr-425	777	8	§	§	PROPN
ftr-425	777	9	521(a	521(a	PROPN
ftr-425	777	10	)	)	PUNCT
ftr-425	777	11	(	(	PUNCT
ftr-425	777	12	proposed	propose	VERB
ftr-425	777	13	irc	irc	PROPN
ftr-425	777	14	§	§	PROPN
ftr-425	777	15	62(a)(19	62(a)(19	NUM
ftr-425	777	16	)	)	PUNCT
ftr-425	777	17	and	and	CCONJ
ftr-425	777	18	§	§	PROPN
ftr-425	777	19	223	223	NUM
ftr-425	777	20	)	)	PUNCT
ftr-425	777	21	.	.	PUNCT
ftr-425	778	1	it	it	PRON
ftr-425	778	2	is	be	AUX
ftr-425	778	3	interesting	interesting	ADJ
ftr-425	778	4	that	that	SCONJ
ftr-425	778	5	the	the	DET
ftr-425	778	6	statute	statute	NOUN
ftr-425	778	7	limits	limit	VERB
ftr-425	778	8	the	the	DET
ftr-425	778	9	above	above	ADP
ftr-425	778	10	-	-	PUNCT
ftr-425	778	11	the	the	DET
ftr-425	778	12	-	-	PUNCT
ftr-425	778	13	line	line	NOUN
ftr-425	778	14	deduction	deduction	NOUN
ftr-425	778	15	to	to	ADP
ftr-425	778	16	the	the	DET
ftr-425	778	17	amounts	amount	NOUN
ftr-425	778	18	included	include	VERB
ftr-425	778	19	in	in	ADP
ftr-425	778	20	gross	gross	ADJ
ftr-425	778	21	income	income	NOUN
ftr-425	778	22	on	on	ADP
ftr-425	778	23	account	account	NOUN
ftr-425	778	24	of	of	ADP
ftr-425	778	25	the	the	DET
ftr-425	778	26	claim	claim	NOUN
ftr-425	778	27	.	.	PUNCT
ftr-425	779	1	while	while	SCONJ
ftr-425	779	2	this	this	DET
ftr-425	779	3	limitation	limitation	NOUN
ftr-425	779	4	would	would	AUX
ftr-425	779	5	not	not	PART
ftr-425	779	6	come	come	VERB
ftr-425	779	7	into	into	ADP
ftr-425	779	8	[	[	X
ftr-425	779	9	vol	vol	NOUN
ftr-425	779	10	.	.	PUNCT
ftr-425	780	1	6.'9	6.'9	NUM
ftr-425	780	2	litigation	litigation	NOUN
ftr-425	780	3	expenses	expense	NOUN
ftr-425	780	4	and	and	CCONJ
ftr-425	780	5	the	the	DET
ftr-425	780	6	amt	amt	PROPN
ftr-425	780	7	the	the	DET
ftr-425	780	8	proposal	proposal	NOUN
ftr-425	780	9	defined	define	VERB
ftr-425	780	10	a	a	DET
ftr-425	780	11	claim	claim	NOUN
ftr-425	780	12	of	of	ADP
ftr-425	780	13	"	"	PUNCT
ftr-425	780	14	unlawful	unlawful	ADJ
ftr-425	780	15	discrimination	discrimination	NOUN
ftr-425	780	16	"	"	PUNCT
ftr-425	780	17	in	in	ADP
ftr-425	780	18	virtually	virtually	ADV
ftr-425	780	19	the	the	DET
ftr-425	780	20	identical	identical	ADJ
ftr-425	780	21	manner	manner	NOUN
ftr-425	780	22	as	as	ADP
ftr-425	780	23	the	the	DET
ftr-425	780	24	civil	civil	ADJ
ftr-425	780	25	rights	right	NOUN
ftr-425	780	26	tax	tax	NOUN
ftr-425	780	27	relief	relief	NOUN
ftr-425	780	28	act	act	NOUN
ftr-425	780	29	of	of	ADP
ftr-425	780	30	2003	2003	NUM
ftr-425	780	31	,	,	PUNCT
ftr-425	780	32	except	except	SCONJ
ftr-425	780	33	the	the	DET
ftr-425	780	34	last	last	ADJ
ftr-425	780	35	catch	catch	NOUN
ftr-425	780	36	-	-	PUNCT
ftr-425	780	37	all	all	DET
ftr-425	780	38	category	category	NOUN
ftr-425	780	39	of	of	ADP
ftr-425	780	40	claims	claim	NOUN
ftr-425	780	41	was	be	AUX
ftr-425	780	42	expanded	expand	VERB
ftr-425	780	43	as	as	SCONJ
ftr-425	780	44	follows	follow	VERB
ftr-425	780	45	:	:	PUNCT
ftr-425	780	46	(	(	PUNCT
ftr-425	780	47	18	18	NUM
ftr-425	780	48	)	)	PUNCT
ftr-425	780	49	any	any	DET
ftr-425	780	50	provision	provision	NOUN
ftr-425	780	51	of	of	ADP
ftr-425	780	52	federal	federal	ADJ
ftr-425	780	53	,	,	PUNCT
ftr-425	780	54	state	state	NOUN
ftr-425	780	55	or	or	CCONJ
ftr-425	780	56	local	local	ADJ
ftr-425	780	57	law	law	NOUN
ftr-425	780	58	,	,	PUNCT
ftr-425	780	59	or	or	CCONJ
ftr-425	780	60	common	common	ADJ
ftr-425	780	61	law	law	NOUN
ftr-425	780	62	claims	claim	NOUN
ftr-425	780	63	permitted	permit	VERB
ftr-425	780	64	under	under	ADP
ftr-425	780	65	federal	federal	ADJ
ftr-425	780	66	,	,	PUNCT
ftr-425	780	67	state	state	NOUN
ftr-425	780	68	,	,	PUNCT
ftr-425	780	69	or	or	CCONJ
ftr-425	780	70	local	local	ADJ
ftr-425	780	71	law	law	NOUN
ftr-425	780	72	(	(	PUNCT
ftr-425	780	73	a	a	X
ftr-425	780	74	)	)	PUNCT
ftr-425	780	75	providing	provide	VERB
ftr-425	780	76	for	for	ADP
ftr-425	780	77	the	the	DET
ftr-425	780	78	enforcement	enforcement	NOUN
ftr-425	780	79	of	of	ADP
ftr-425	780	80	civil	civil	ADJ
ftr-425	780	81	rights	right	NOUN
ftr-425	780	82	,	,	PUNCT
ftr-425	780	83	or	or	CCONJ
ftr-425	780	84	(	(	PUNCT
ftr-425	780	85	b	b	NOUN
ftr-425	780	86	)	)	PUNCT
ftr-425	780	87	regulating	regulate	VERB
ftr-425	780	88	any	any	DET
ftr-425	780	89	aspect	aspect	NOUN
ftr-425	780	90	of	of	ADP
ftr-425	780	91	the	the	DET
ftr-425	780	92	employment	employment	NOUN
ftr-425	780	93	relationship	relationship	NOUN
ftr-425	780	94	,	,	PUNCT
ftr-425	780	95	including	include	VERB
ftr-425	780	96	prohibiting	prohibit	VERB
ftr-425	780	97	the	the	DET
ftr-425	780	98	discharge	discharge	NOUN
ftr-425	780	99	of	of	ADP
ftr-425	780	100	an	an	DET
ftr-425	780	101	employee	employee	NOUN
ftr-425	780	102	,	,	PUNCT
ftr-425	780	103	the	the	DET
ftr-425	780	104	discrimination	discrimination	NOUN
ftr-425	780	105	against	against	ADP
ftr-425	780	106	an	an	DET
ftr-425	780	107	employee	employee	NOUN
ftr-425	780	108	,	,	PUNCT
ftr-425	780	109	or	or	CCONJ
ftr-425	780	110	any	any	DET
ftr-425	780	111	other	other	ADJ
ftr-425	780	112	form	form	NOUN
ftr-425	780	113	of	of	ADP
ftr-425	780	114	retaliation	retaliation	NOUN
ftr-425	780	115	or	or	CCONJ
ftr-425	780	116	reprisal	reprisal	NOUN
ftr-425	780	117	against	against	ADP
ftr-425	780	118	an	an	DET
ftr-425	780	119	employee	employee	NOUN
ftr-425	780	120	for	for	ADP
ftr-425	780	121	asserting	assert	VERB
ftr-425	780	122	rights	right	NOUN
ftr-425	780	123	or	or	CCONJ
ftr-425	780	124	taking	take	VERB
ftr-425	780	125	other	other	ADJ
ftr-425	780	126	actions	action	NOUN
ftr-425	780	127	permitted	permit	VERB
ftr-425	780	128	by	by	ADP
ftr-425	780	129	law	law	NOUN
ftr-425	780	130	.	.	PUNCT
ftr-425	781	1	'77	'77	NUM
ftr-425	781	2	the	the	DET
ftr-425	781	3	additional	additional	ADJ
ftr-425	781	4	language	language	NOUN
ftr-425	781	5	added	add	VERB
ftr-425	781	6	to	to	ADP
ftr-425	781	7	the	the	DET
ftr-425	781	8	catch	catch	VERB
ftr-425	781	9	-	-	PUNCT
ftr-425	781	10	all	all	DET
ftr-425	781	11	category	category	NOUN
ftr-425	781	12	is	be	AUX
ftr-425	781	13	significant	significant	ADJ
ftr-425	781	14	,	,	PUNCT
ftr-425	781	15	as	as	SCONJ
ftr-425	781	16	it	it	PRON
ftr-425	781	17	arguably	arguably	ADV
ftr-425	781	18	brought	bring	VERB
ftr-425	781	19	into	into	ADP
ftr-425	781	20	the	the	DET
ftr-425	781	21	reach	reach	NOUN
ftr-425	781	22	of	of	ADP
ftr-425	781	23	the	the	DET
ftr-425	781	24	statute	statute	NOUN
ftr-425	781	25	any	any	DET
ftr-425	781	26	employment	employment	NOUN
ftr-425	781	27	related	relate	VERB
ftr-425	781	28	claim	claim	NOUN
ftr-425	781	29	.	.	PUNCT
ftr-425	782	1	taking	take	VERB
ftr-425	782	2	a	a	DET
ftr-425	782	3	garden	garden	NOUN
ftr-425	782	4	variety	variety	NOUN
ftr-425	782	5	breach	breach	NOUN
ftr-425	782	6	of	of	ADP
ftr-425	782	7	employment	employment	NOUN
ftr-425	782	8	contract	contract	NOUN
ftr-425	782	9	case	case	NOUN
ftr-425	782	10	as	as	ADP
ftr-425	782	11	an	an	DET
ftr-425	782	12	example	example	NOUN
ftr-425	782	13	,	,	PUNCT
ftr-425	782	14	the	the	DET
ftr-425	782	15	common	common	ADJ
ftr-425	782	16	law	law	NOUN
ftr-425	782	17	of	of	ADP
ftr-425	782	18	contracts	contract	NOUN
ftr-425	782	19	is	be	AUX
ftr-425	782	20	state	state	NOUN
ftr-425	782	21	law	law	NOUN
ftr-425	782	22	that	that	PRON
ftr-425	782	23	regulates	regulate	VERB
ftr-425	782	24	the	the	DET
ftr-425	782	25	employment	employment	NOUN
ftr-425	782	26	relationship	relationship	NOUN
ftr-425	782	27	.	.	PUNCT
ftr-425	783	1	thus	thus	ADV
ftr-425	783	2	,	,	PUNCT
ftr-425	783	3	the	the	DET
ftr-425	783	4	legal	legal	ADJ
ftr-425	783	5	fees	fee	NOUN
ftr-425	783	6	paid	pay	VERB
ftr-425	783	7	in	in	ADP
ftr-425	783	8	prosecution	prosecution	NOUN
ftr-425	783	9	of	of	ADP
ftr-425	783	10	such	such	DET
ftr-425	783	11	a	a	DET
ftr-425	783	12	claim	claim	NOUN
ftr-425	783	13	could	could	AUX
ftr-425	783	14	be	be	AUX
ftr-425	783	15	afforded	afford	VERB
ftr-425	783	16	above	above	ADP
ftr-425	783	17	-	-	PUNCT
ftr-425	783	18	the	the	DET
ftr-425	783	19	-	-	PUNCT
ftr-425	783	20	line	line	NOUN
ftr-425	783	21	treatment	treatment	NOUN
ftr-425	783	22	,	,	PUNCT
ftr-425	783	23	to	to	ADP
ftr-425	783	24	the	the	DET
ftr-425	783	25	extent	extent	NOUN
ftr-425	783	26	they	they	PRON
ftr-425	783	27	do	do	AUX
ftr-425	783	28	not	not	PART
ftr-425	783	29	exceed	exceed	VERB
ftr-425	783	30	the	the	DET
ftr-425	783	31	amount	amount	NOUN
ftr-425	783	32	included	include	VERB
ftr-425	783	33	in	in	ADP
ftr-425	783	34	gross	gross	ADJ
ftr-425	783	35	income	income	NOUN
ftr-425	783	36	attributable	attributable	ADJ
ftr-425	783	37	to	to	ADP
ftr-425	783	38	the	the	DET
ftr-425	783	39	settlement	settlement	NOUN
ftr-425	783	40	or	or	CCONJ
ftr-425	783	41	judgment	judgment	NOUN
ftr-425	783	42	.	.	PUNCT
ftr-425	784	1	'78	'78	NUM
ftr-425	784	2	on	on	ADP
ftr-425	784	3	the	the	DET
ftr-425	784	4	other	other	ADJ
ftr-425	784	5	hand	hand	NOUN
ftr-425	784	6	,	,	PUNCT
ftr-425	784	7	given	give	VERB
ftr-425	784	8	the	the	DET
ftr-425	784	9	context	context	NOUN
ftr-425	784	10	of	of	ADP
ftr-425	784	11	the	the	DET
ftr-425	784	12	statute	statute	NOUN
ftr-425	784	13	in	in	ADP
ftr-425	784	14	which	which	PRON
ftr-425	784	15	the	the	DET
ftr-425	784	16	seemingly	seemingly	ADV
ftr-425	784	17	broad	broad	ADJ
ftr-425	784	18	"	"	PUNCT
ftr-425	784	19	regulating	regulate	VERB
ftr-425	784	20	any	any	DET
ftr-425	784	21	aspect	aspect	NOUN
ftr-425	784	22	of	of	ADP
ftr-425	784	23	the	the	DET
ftr-425	784	24	employment	employment	NOUN
ftr-425	784	25	relationship	relationship	NOUN
ftr-425	784	26	"	"	PUNCT
ftr-425	784	27	falls	fall	VERB
ftr-425	784	28	,	,	PUNCT
ftr-425	784	29	79	79	NUM
ftr-425	784	30	it	it	PRON
ftr-425	784	31	is	be	AUX
ftr-425	784	32	not	not	PART
ftr-425	784	33	inconceivable	inconceivable	ADJ
ftr-425	784	34	that	that	SCONJ
ftr-425	784	35	a	a	DET
ftr-425	784	36	court	court	NOUN
ftr-425	784	37	would	would	AUX
ftr-425	784	38	interpret	interpret	VERB
ftr-425	784	39	this	this	DET
ftr-425	784	40	phrase	phrase	NOUN
ftr-425	784	41	as	as	ADP
ftr-425	784	42	being	be	AUX
ftr-425	784	43	limited	limit	VERB
ftr-425	784	44	to	to	ADP
ftr-425	784	45	situations	situation	NOUN
ftr-425	784	46	involving	involve	VERB
ftr-425	784	47	the	the	DET
ftr-425	784	48	violation	violation	NOUN
ftr-425	784	49	of	of	ADP
ftr-425	784	50	laws	law	NOUN
ftr-425	784	51	specifically	specifically	ADV
ftr-425	784	52	prohibiting	prohibit	VERB
ftr-425	784	53	the	the	DET
ftr-425	784	54	discharge	discharge	NOUN
ftr-425	784	55	,	,	PUNCT
ftr-425	784	56	effect	effect	NOUN
ftr-425	784	57	in	in	ADP
ftr-425	784	58	the	the	DET
ftr-425	784	59	contingent	contingent	ADJ
ftr-425	784	60	fee	fee	NOUN
ftr-425	784	61	context	context	NOUN
ftr-425	784	62	,	,	PUNCT
ftr-425	784	63	it	it	PRON
ftr-425	784	64	could	could	AUX
ftr-425	784	65	prove	prove	VERB
ftr-425	784	66	problematic	problematic	ADJ
ftr-425	784	67	for	for	ADP
ftr-425	784	68	a	a	DET
ftr-425	784	69	taxpayer	taxpayer	NOUN
ftr-425	784	70	who	who	PRON
ftr-425	784	71	pays	pay	VERB
ftr-425	784	72	her	her	PRON
ftr-425	784	73	attorney	attorney	NOUN
ftr-425	784	74	on	on	ADP
ftr-425	784	75	an	an	DET
ftr-425	784	76	hourly	hourly	ADJ
ftr-425	784	77	basis	basis	NOUN
ftr-425	784	78	.	.	PUNCT
ftr-425	785	1	for	for	ADP
ftr-425	785	2	instance	instance	NOUN
ftr-425	785	3	,	,	PUNCT
ftr-425	785	4	suppose	suppose	VERB
ftr-425	785	5	that	that	SCONJ
ftr-425	785	6	plaintiff	plaintiff	NOUN
ftr-425	785	7	sues	sue	VERB
ftr-425	785	8	her	her	PRON
ftr-425	785	9	employer	employer	NOUN
ftr-425	785	10	for	for	ADP
ftr-425	785	11	wrongful	wrongful	ADJ
ftr-425	785	12	termination	termination	NOUN
ftr-425	785	13	and	and	CCONJ
ftr-425	785	14	loses	lose	VERB
ftr-425	785	15	after	after	ADP
ftr-425	785	16	paying	pay	VERB
ftr-425	785	17	her	her	PRON
ftr-425	785	18	attorney	attorney	NOUN
ftr-425	785	19	$	$	SYM
ftr-425	785	20	100,000	100,000	NUM
ftr-425	785	21	in	in	ADP
ftr-425	785	22	hourly	hourly	ADJ
ftr-425	785	23	fees	fee	NOUN
ftr-425	785	24	.	.	PUNCT
ftr-425	786	1	these	these	DET
ftr-425	786	2	fees	fee	NOUN
ftr-425	786	3	will	will	AUX
ftr-425	786	4	not	not	PART
ftr-425	786	5	be	be	AUX
ftr-425	786	6	entitled	entitle	VERB
ftr-425	786	7	to	to	ADP
ftr-425	786	8	above	above	ADP
ftr-425	786	9	-	-	PUNCT
ftr-425	786	10	the	the	DET
ftr-425	786	11	-	-	PUNCT
ftr-425	786	12	line	line	NOUN
ftr-425	786	13	status	status	NOUN
ftr-425	786	14	under	under	ADP
ftr-425	786	15	the	the	DET
ftr-425	786	16	legislative	legislative	ADJ
ftr-425	786	17	proposal	proposal	NOUN
ftr-425	786	18	.	.	PUNCT
ftr-425	787	1	perhaps	perhaps	ADV
ftr-425	787	2	the	the	DET
ftr-425	787	3	justification	justification	NOUN
ftr-425	787	4	is	be	AUX
ftr-425	787	5	that	that	SCONJ
ftr-425	787	6	any	any	DET
ftr-425	787	7	legal	legal	ADJ
ftr-425	787	8	fees	fee	NOUN
ftr-425	787	9	paid	pay	VERB
ftr-425	787	10	in	in	ADP
ftr-425	787	11	excess	excess	NOUN
ftr-425	787	12	of	of	ADP
ftr-425	787	13	the	the	DET
ftr-425	787	14	ultimate	ultimate	ADJ
ftr-425	787	15	recovery	recovery	NOUN
ftr-425	787	16	would	would	AUX
ftr-425	787	17	be	be	AUX
ftr-425	787	18	properly	properly	ADV
ftr-425	787	19	viewed	view	VERB
ftr-425	787	20	as	as	ADP
ftr-425	787	21	conferring	confer	VERB
ftr-425	787	22	some	some	DET
ftr-425	787	23	elements	element	NOUN
ftr-425	787	24	of	of	ADP
ftr-425	787	25	personal	personal	ADJ
ftr-425	787	26	consumption	consumption	NOUN
ftr-425	787	27	(	(	PUNCT
ftr-425	787	28	i.e.	i.e.	X
ftr-425	787	29	,	,	PUNCT
ftr-425	787	30	the	the	DET
ftr-425	787	31	pleasure	pleasure	NOUN
ftr-425	787	32	of	of	ADP
ftr-425	787	33	simply	simply	ADV
ftr-425	787	34	taking	take	VERB
ftr-425	787	35	the	the	DET
ftr-425	787	36	defendant	defendant	NOUN
ftr-425	787	37	to	to	ADP
ftr-425	787	38	court	court	NOUN
ftr-425	787	39	)	)	PUNCT
ftr-425	787	40	,	,	PUNCT
ftr-425	787	41	justifying	justify	VERB
ftr-425	787	42	their	their	PRON
ftr-425	787	43	treatment	treatment	NOUN
ftr-425	787	44	as	as	ADP
ftr-425	787	45	miscellaneous	miscellaneous	ADJ
ftr-425	787	46	itemized	itemize	VERB
ftr-425	787	47	deductions	deduction	NOUN
ftr-425	787	48	.	.	PUNCT
ftr-425	788	1	however	however	ADV
ftr-425	788	2	,	,	PUNCT
ftr-425	788	3	this	this	DET
ftr-425	788	4	explanation	explanation	NOUN
ftr-425	788	5	is	be	AUX
ftr-425	788	6	suspect	suspect	ADJ
ftr-425	788	7	.	.	PUNCT
ftr-425	789	1	the	the	DET
ftr-425	789	2	payment	payment	NOUN
ftr-425	789	3	of	of	ADP
ftr-425	789	4	the	the	DET
ftr-425	789	5	fees	fee	NOUN
ftr-425	789	6	combined	combine	VERB
ftr-425	789	7	with	with	ADP
ftr-425	789	8	the	the	DET
ftr-425	789	9	litigation	litigation	NOUN
ftr-425	789	10	loss	loss	NOUN
ftr-425	789	11	likely	likely	ADV
ftr-425	789	12	produces	produce	VERB
ftr-425	789	13	the	the	DET
ftr-425	789	14	exact	exact	ADJ
ftr-425	789	15	opposite	opposite	NOUN
ftr-425	789	16	of	of	ADP
ftr-425	789	17	a	a	DET
ftr-425	789	18	consumption	consumption	NOUN
ftr-425	789	19	benefit	benefit	NOUN
ftr-425	789	20	to	to	ADP
ftr-425	789	21	the	the	DET
ftr-425	789	22	plaintiff	plaintiff	NOUN
ftr-425	789	23	.	.	PUNCT
ftr-425	790	1	177	177	NUM
ftr-425	790	2	.	.	PUNCT
ftr-425	791	1	s.	s.	PROPN
ftr-425	791	2	1054	1054	NUM
ftr-425	791	3	,	,	PUNCT
ftr-425	791	4	108th	108th	ADJ
ftr-425	791	5	cong	cong	NOUN
ftr-425	791	6	.	.	PUNCT
ftr-425	791	7	,	,	PUNCT
ftr-425	791	8	§	§	PROPN
ftr-425	791	9	521(a	521(a	PROPN
ftr-425	791	10	)	)	PUNCT
ftr-425	791	11	(	(	PUNCT
ftr-425	791	12	proposed	propose	VERB
ftr-425	791	13	irc	irc	PROPN
ftr-425	791	14	§	§	NOUN
ftr-425	791	15	223(b)(18	223(b)(18	NUM
ftr-425	791	16	)	)	PUNCT
ftr-425	791	17	)	)	PUNCT
ftr-425	792	1	(	(	PUNCT
ftr-425	792	2	emphasis	emphasis	NOUN
ftr-425	792	3	supplied	supply	VERB
ftr-425	792	4	)	)	PUNCT
ftr-425	792	5	.	.	PUNCT
ftr-425	793	1	178	178	NUM
ftr-425	793	2	.	.	PUNCT
ftr-425	794	1	but	but	CCONJ
ftr-425	794	2	see	see	VERB
ftr-425	794	3	robert	robert	PROPN
ftr-425	794	4	w.	w.	PROPN
ftr-425	794	5	wood	wood	PROPN
ftr-425	794	6	,	,	PUNCT
ftr-425	794	7	"	"	PUNCT
ftr-425	794	8	civil	civil	ADJ
ftr-425	794	9	rights	right	NOUN
ftr-425	794	10	tax	tax	NOUN
ftr-425	794	11	relief	relief	NOUN
ftr-425	794	12	'	'	PUNCT
ftr-425	794	13	fails	fail	VERB
ftr-425	794	14	:	:	PUNCT
ftr-425	794	15	how	how	SCONJ
ftr-425	794	16	do	do	AUX
ftr-425	794	17	you	you	PRON
ftr-425	794	18	spell	spell	VERB
ftr-425	794	19	relief	relief	NOUN
ftr-425	794	20	?	?	PUNCT
ftr-425	794	21	,	,	PUNCT
ftr-425	794	22	100	100	NUM
ftr-425	794	23	tax	tax	NOUN
ftr-425	794	24	notes	note	NOUN
ftr-425	794	25	401	401	NUM
ftr-425	794	26	(	(	PUNCT
ftr-425	794	27	july	july	PROPN
ftr-425	794	28	21	21	NUM
ftr-425	794	29	,	,	PUNCT
ftr-425	794	30	2003	2003	NUM
ftr-425	794	31	)	)	PUNCT
ftr-425	794	32	(	(	PUNCT
ftr-425	794	33	questioning	question	VERB
ftr-425	794	34	whether	whether	SCONJ
ftr-425	794	35	the	the	DET
ftr-425	794	36	legislation	legislation	NOUN
ftr-425	794	37	reached	reach	VERB
ftr-425	794	38	all	all	DET
ftr-425	794	39	types	type	NOUN
ftr-425	794	40	of	of	ADP
ftr-425	794	41	employment	employment	NOUN
ftr-425	794	42	related	relate	VERB
ftr-425	794	43	claims	claim	NOUN
ftr-425	794	44	,	,	PUNCT
ftr-425	794	45	particularly	particularly	ADV
ftr-425	794	46	claims	claim	NOUN
ftr-425	794	47	for	for	ADP
ftr-425	794	48	overtime	overtime	NOUN
ftr-425	794	49	or	or	CCONJ
ftr-425	794	50	benefits	benefit	NOUN
ftr-425	794	51	)	)	PUNCT
ftr-425	794	52	.	.	PUNCT
ftr-425	795	1	179	179	NUM
ftr-425	795	2	.	.	PUNCT
ftr-425	796	1	s.	s.	PROPN
ftr-425	796	2	1054	1054	NUM
ftr-425	796	3	,	,	PUNCT
ftr-425	796	4	108th	108th	ADJ
ftr-425	796	5	cong	cong	NOUN
ftr-425	796	6	.	.	PUNCT
ftr-425	797	1	§	§	PROPN
ftr-425	797	2	54(a	54(a	NUM
ftr-425	797	3	)	)	PUNCT
ftr-425	797	4	(	(	PUNCT
ftr-425	797	5	proposed	propose	VERB
ftr-425	797	6	irc	irc	PROPN
ftr-425	797	7	§	§	PROPN
ftr-425	797	8	62(a)(19)(e)(18	62(a)(19)(e)(18	PROPN
ftr-425	797	9	)	)	PUNCT
ftr-425	797	10	.	.	PUNCT
ftr-425	798	1	2004	2004	NUM
ftr-425	798	2	]	]	PUNCT
ftr-425	798	3	florida	florida	PROPN
ftr-425	798	4	tax	tax	PROPN
ftr-425	798	5	review	review	NOUN
ftr-425	798	6	discrimination	discrimination	NOUN
ftr-425	798	7	,	,	PUNCT
ftr-425	798	8	or	or	CCONJ
ftr-425	798	9	retaliatory	retaliatory	ADJ
ftr-425	798	10	conduct	conduct	NOUN
ftr-425	798	11	.	.	PUNCT
ftr-425	799	1	18	18	NUM
ftr-425	799	2	0	0	NUM
ftr-425	799	3	the	the	DET
ftr-425	799	4	statute	statute	NOUN
ftr-425	799	5	is	be	AUX
ftr-425	799	6	by	by	ADP
ftr-425	799	7	no	no	DET
ftr-425	799	8	means	means	NOUN
ftr-425	799	9	a	a	DET
ftr-425	799	10	model	model	NOUN
ftr-425	799	11	of	of	ADP
ftr-425	799	12	clarity	clarity	NOUN
ftr-425	799	13	,	,	PUNCT
ftr-425	799	14	and	and	CCONJ
ftr-425	799	15	it	it	PRON
ftr-425	799	16	is	be	AUX
ftr-425	799	17	not	not	PART
ftr-425	799	18	difficult	difficult	ADJ
ftr-425	799	19	to	to	PART
ftr-425	799	20	imagine	imagine	VERB
ftr-425	799	21	that	that	SCONJ
ftr-425	799	22	another	another	DET
ftr-425	799	23	round	round	NOUN
ftr-425	799	24	of	of	ADP
ftr-425	799	25	litigation	litigation	NOUN
ftr-425	799	26	would	would	AUX
ftr-425	799	27	be	be	AUX
ftr-425	799	28	necessary	necessary	ADJ
ftr-425	799	29	to	to	PART
ftr-425	799	30	determine	determine	VERB
ftr-425	799	31	its	its	PRON
ftr-425	799	32	exact	exact	ADJ
ftr-425	799	33	confines	confine	NOUN
ftr-425	799	34	.	.	PUNCT
ftr-425	800	1	the	the	DET
ftr-425	800	2	proposed	propose	VERB
ftr-425	800	3	legislation	legislation	NOUN
ftr-425	800	4	described	describe	VERB
ftr-425	800	5	above	above	ADV
ftr-425	800	6	was	be	AUX
ftr-425	800	7	passed	pass	VERB
ftr-425	800	8	by	by	ADP
ftr-425	800	9	the	the	DET
ftr-425	800	10	senate	senate	PROPN
ftr-425	800	11	in	in	ADP
ftr-425	800	12	its	its	PRON
ftr-425	800	13	version	version	NOUN
ftr-425	800	14	of	of	ADP
ftr-425	800	15	the	the	DET
ftr-425	800	16	jobs	job	NOUN
ftr-425	800	17	and	and	CCONJ
ftr-425	800	18	growth	growth	NOUN
ftr-425	800	19	tax	tax	NOUN
ftr-425	800	20	relief	relief	NOUN
ftr-425	800	21	reconciliation	reconciliation	NOUN
ftr-425	800	22	act	act	NOUN
ftr-425	800	23	of	of	ADP
ftr-425	800	24	2003	2003	NUM
ftr-425	800	25	,	,	PUNCT
ftr-425	800	26	but	but	CCONJ
ftr-425	800	27	it	it	PRON
ftr-425	800	28	did	do	AUX
ftr-425	800	29	not	not	PART
ftr-425	800	30	survive	survive	VERB
ftr-425	800	31	the	the	DET
ftr-425	800	32	conference	conference	NOUN
ftr-425	800	33	committee	committee	NOUN
ftr-425	800	34	.	.	PUNCT
ftr-425	800	35	'	'	PUNCT
ftr-425	801	1	nonetheless	nonetheless	ADV
ftr-425	801	2	,	,	PUNCT
ftr-425	801	3	after	after	ADP
ftr-425	801	4	years	year	NOUN
ftr-425	801	5	of	of	ADP
ftr-425	801	6	no	no	DET
ftr-425	801	7	action	action	NOUN
ftr-425	801	8	being	be	AUX
ftr-425	801	9	taken	take	VERB
ftr-425	801	10	to	to	PART
ftr-425	801	11	address	address	VERB
ftr-425	801	12	the	the	DET
ftr-425	801	13	improper	improper	ADJ
ftr-425	801	14	tax	tax	NOUN
ftr-425	801	15	treatment	treatment	NOUN
ftr-425	801	16	of	of	ADP
ftr-425	801	17	legal	legal	ADJ
ftr-425	801	18	fees	fee	NOUN
ftr-425	801	19	under	under	ADP
ftr-425	801	20	the	the	DET
ftr-425	801	21	amt	amt	PROPN
ftr-425	801	22	,	,	PUNCT
ftr-425	801	23	getting	get	VERB
ftr-425	801	24	corrective	corrective	ADJ
ftr-425	801	25	legislation	legislation	NOUN
ftr-425	801	26	moved	move	VERB
ftr-425	801	27	through	through	ADP
ftr-425	801	28	at	at	ADV
ftr-425	801	29	least	least	ADV
ftr-425	801	30	one	one	NUM
ftr-425	801	31	body	body	NOUN
ftr-425	801	32	of	of	ADP
ftr-425	801	33	congress	congress	PROPN
ftr-425	801	34	was	be	AUX
ftr-425	801	35	significant	significant	ADJ
ftr-425	801	36	.	.	PUNCT
ftr-425	802	1	perhaps	perhaps	ADV
ftr-425	802	2	more	more	ADV
ftr-425	802	3	significant	significant	ADJ
ftr-425	802	4	were	be	AUX
ftr-425	802	5	the	the	DET
ftr-425	802	6	interest	interest	NOUN
ftr-425	802	7	groups	group	NOUN
ftr-425	802	8	that	that	PRON
ftr-425	802	9	backed	back	VERB
ftr-425	802	10	the	the	DET
ftr-425	802	11	legislation	legislation	NOUN
ftr-425	802	12	.	.	PUNCT
ftr-425	803	1	while	while	SCONJ
ftr-425	803	2	the	the	DET
ftr-425	803	3	movement	movement	NOUN
ftr-425	803	4	to	to	PART
ftr-425	803	5	correct	correct	VERB
ftr-425	803	6	the	the	DET
ftr-425	803	7	amt	amt	PROPN
ftr-425	803	8	trap	trap	NOUN
ftr-425	803	9	had	have	AUX
ftr-425	803	10	been	be	AUX
ftr-425	803	11	viewed	view	VERB
ftr-425	803	12	as	as	ADP
ftr-425	803	13	the	the	DET
ftr-425	803	14	project	project	NOUN
ftr-425	803	15	of	of	ADP
ftr-425	803	16	the	the	DET
ftr-425	803	17	trial	trial	NOUN
ftr-425	803	18	lawyers	lawyer	NOUN
ftr-425	803	19	'	'	PART
ftr-425	803	20	lobby	lobby	NOUN
ftr-425	803	21	,	,	PUNCT
ftr-425	803	22	backers	backer	NOUN
ftr-425	803	23	of	of	ADP
ftr-425	803	24	the	the	DET
ftr-425	803	25	provision	provision	NOUN
ftr-425	803	26	in	in	ADP
ftr-425	803	27	the	the	DET
ftr-425	803	28	senate	senate	PROPN
ftr-425	803	29	bill	bill	PROPN
ftr-425	803	30	included	include	VERB
ftr-425	803	31	none	none	NOUN
ftr-425	803	32	other	other	ADJ
ftr-425	803	33	than	than	ADP
ftr-425	803	34	the	the	DET
ftr-425	803	35	u.s	u.s	PROPN
ftr-425	803	36	.	.	PROPN
ftr-425	803	37	chamber	chamber	PROPN
ftr-425	803	38	of	of	ADP
ftr-425	803	39	commerce	commerce	PROPN
ftr-425	803	40	michael	michael	PROPN
ftr-425	803	41	eastman	eastman	PROPN
ftr-425	803	42	,	,	PUNCT
ftr-425	803	43	director	director	NOUN
ftr-425	803	44	of	of	ADP
ftr-425	803	45	labor	labor	NOUN
ftr-425	803	46	law	law	NOUN
ftr-425	803	47	policy	policy	NOUN
ftr-425	803	48	at	at	ADP
ftr-425	803	49	the	the	DET
ftr-425	803	50	chamber	chamber	NOUN
ftr-425	803	51	,	,	PUNCT
ftr-425	803	52	stated	state	VERB
ftr-425	803	53	that	that	SCONJ
ftr-425	803	54	"	"	PUNCT
ftr-425	803	55	changing	change	VERB
ftr-425	803	56	the	the	DET
ftr-425	803	57	law	law	NOUN
ftr-425	803	58	could	could	AUX
ftr-425	803	59	make	make	VERB
ftr-425	803	60	it	it	PRON
ftr-425	803	61	less	less	ADV
ftr-425	803	62	expensive	expensive	ADJ
ftr-425	803	63	for	for	SCONJ
ftr-425	803	64	employers	employer	NOUN
ftr-425	803	65	to	to	PART
ftr-425	803	66	settle	settle	VERB
ftr-425	803	67	claims	claim	NOUN
ftr-425	803	68	while	while	SCONJ
ftr-425	803	69	allowing	allow	VERB
ftr-425	803	70	plaintiffs	plaintiff	NOUN
ftr-425	803	71	to	to	PART
ftr-425	803	72	keep	keep	VERB
ftr-425	803	73	more	more	ADJ
ftr-425	803	74	of	of	ADP
ftr-425	803	75	their	their	PRON
ftr-425	803	76	awards	award	NOUN
ftr-425	803	77	.	.	PUNCT
ftr-425	804	1	"	"	PUNCT
ftr-425	804	2	''	''	PUNCT
ftr-425	804	3	8	8	NUM
ftr-425	804	4	2	2	NUM
ftr-425	804	5	defendants	defendant	NOUN
ftr-425	804	6	in	in	ADP
ftr-425	804	7	employment	employment	NOUN
ftr-425	804	8	litigation	litigation	NOUN
ftr-425	804	9	,	,	PUNCT
ftr-425	804	10	apparently	apparently	ADV
ftr-425	804	11	recognizing	recognize	VERB
ftr-425	804	12	that	that	SCONJ
ftr-425	804	13	they	they	PRON
ftr-425	804	14	bore	bear	VERB
ftr-425	804	15	at	at	ADV
ftr-425	804	16	least	least	ADJ
ftr-425	804	17	a	a	PRON
ftr-425	804	18	portion	portion	NOUN
ftr-425	804	19	of	of	ADP
ftr-425	804	20	the	the	DET
ftr-425	804	21	economic	economic	ADJ
ftr-425	804	22	incidence	incidence	NOUN
ftr-425	804	23	of	of	ADP
ftr-425	804	24	the	the	DET
ftr-425	804	25	improper	improper	ADJ
ftr-425	804	26	tax	tax	NOUN
ftr-425	804	27	treatment	treatment	NOUN
ftr-425	804	28	of	of	ADP
ftr-425	804	29	the	the	DET
ftr-425	804	30	plaintiffs	plaintiff	NOUN
ftr-425	804	31	legal	legal	ADJ
ftr-425	804	32	fees	fee	NOUN
ftr-425	804	33	,	,	PUNCT
ftr-425	804	34	thus	thus	ADV
ftr-425	804	35	lined	line	VERB
ftr-425	804	36	up	up	ADP
ftr-425	804	37	behind	behind	ADP
ftr-425	804	38	the	the	DET
ftr-425	804	39	corrective	corrective	ADJ
ftr-425	804	40	legislation	legislation	NOUN
ftr-425	804	41	.	.	PUNCT
ftr-425	805	1	in	in	ADP
ftr-425	805	2	a	a	DET
ftr-425	805	3	political	political	ADJ
ftr-425	805	4	environment	environment	NOUN
ftr-425	805	5	where	where	SCONJ
ftr-425	805	6	litigious	litigious	ADJ
ftr-425	805	7	individuals	individual	NOUN
ftr-425	805	8	and	and	CCONJ
ftr-425	805	9	the	the	DET
ftr-425	805	10	attorneys	attorney	NOUN
ftr-425	805	11	who	who	PRON
ftr-425	805	12	represent	represent	VERB
ftr-425	805	13	them	they	PRON
ftr-425	805	14	appear	appear	VERB
ftr-425	805	15	to	to	PART
ftr-425	805	16	be	be	AUX
ftr-425	805	17	the	the	DET
ftr-425	805	18	bane	bane	NOUN
ftr-425	805	19	of	of	ADP
ftr-425	805	20	conservatives	conservative	NOUN
ftr-425	805	21	'	'	PART
ftr-425	805	22	existence	existence	NOUN
ftr-425	805	23	,	,	PUNCT
ftr-425	805	24	the	the	DET
ftr-425	805	25	support	support	NOUN
ftr-425	805	26	of	of	ADP
ftr-425	805	27	interest	interest	NOUN
ftr-425	805	28	groups	group	NOUN
ftr-425	805	29	associated	associate	VERB
ftr-425	805	30	with	with	ADP
ftr-425	805	31	traditional	traditional	ADJ
ftr-425	805	32	defendants	defendant	NOUN
ftr-425	805	33	in	in	ADP
ftr-425	805	34	employment	employment	NOUN
ftr-425	805	35	cases	case	NOUN
ftr-425	805	36	may	may	AUX
ftr-425	805	37	very	very	ADV
ftr-425	805	38	well	well	ADV
ftr-425	805	39	prove	prove	VERB
ftr-425	805	40	to	to	PART
ftr-425	805	41	be	be	AUX
ftr-425	805	42	the	the	DET
ftr-425	805	43	turning	turning	NOUN
ftr-425	805	44	point	point	NOUN
ftr-425	805	45	in	in	ADP
ftr-425	805	46	the	the	DET
ftr-425	805	47	ultimate	ultimate	ADJ
ftr-425	805	48	enactment	enactment	NOUN
ftr-425	805	49	of	of	ADP
ftr-425	805	50	corrective	corrective	ADJ
ftr-425	805	51	legislation	legislation	NOUN
ftr-425	805	52	.	.	PUNCT
ftr-425	806	1	while	while	SCONJ
ftr-425	806	2	the	the	DET
ftr-425	806	3	above	above	ADP
ftr-425	806	4	-	-	PUNCT
ftr-425	806	5	the	the	DET
ftr-425	806	6	-	-	PUNCT
ftr-425	806	7	line	line	NOUN
ftr-425	806	8	deduction	deduction	NOUN
ftr-425	806	9	for	for	ADP
ftr-425	806	10	legal	legal	ADJ
ftr-425	806	11	fees	fee	NOUN
ftr-425	806	12	in	in	ADP
ftr-425	806	13	certain	certain	ADJ
ftr-425	806	14	discrimination	discrimination	NOUN
ftr-425	806	15	cases	case	NOUN
ftr-425	806	16	was	be	AUX
ftr-425	806	17	not	not	PART
ftr-425	806	18	included	include	VERB
ftr-425	806	19	in	in	ADP
ftr-425	806	20	the	the	DET
ftr-425	806	21	broader	broad	ADJ
ftr-425	806	22	2003	2003	NUM
ftr-425	806	23	tax	tax	NOUN
ftr-425	806	24	legislation	legislation	NOUN
ftr-425	806	25	enacted	enact	VERB
ftr-425	806	26	by	by	ADP
ftr-425	806	27	congress	congress	PROPN
ftr-425	806	28	,	,	PUNCT
ftr-425	806	29	an	an	DET
ftr-425	806	30	almost	almost	ADV
ftr-425	806	31	identical	identical	ADJ
ftr-425	806	32	proposal	proposal	NOUN
ftr-425	806	33	has	have	AUX
ftr-425	806	34	once	once	ADV
ftr-425	806	35	again	again	ADV
ftr-425	806	36	passed	pass	VERB
ftr-425	806	37	in	in	ADP
ftr-425	806	38	the	the	DET
ftr-425	806	39	senate	senate	PROPN
ftr-425	806	40	this	this	DET
ftr-425	806	41	year	year	NOUN
ftr-425	806	42	.	.	PUNCT
ftr-425	807	1	under	under	ADP
ftr-425	807	2	the	the	DET
ftr-425	807	3	caption	caption	NOUN
ftr-425	807	4	of	of	ADP
ftr-425	807	5	"	"	PUNCT
ftr-425	807	6	civil	civil	ADJ
ftr-425	807	7	rights	right	NOUN
ftr-425	807	8	tax	tax	NOUN
ftr-425	807	9	relief	relief	NOUN
ftr-425	807	10	,	,	PUNCT
ftr-425	807	11	"	"	PUNCT
ftr-425	807	12	the	the	DET
ftr-425	807	13	above	above	ADP
ftr-425	807	14	-	-	PUNCT
ftr-425	807	15	theline	theline	NOUN
ftr-425	807	16	deduction	deduction	NOUN
ftr-425	807	17	for	for	ADP
ftr-425	807	18	legal	legal	ADJ
ftr-425	807	19	expenses	expense	NOUN
ftr-425	807	20	in	in	ADP
ftr-425	807	21	certain	certain	ADJ
ftr-425	807	22	discrimination	discrimination	NOUN
ftr-425	807	23	cases	case	NOUN
ftr-425	807	24	now	now	ADV
ftr-425	807	25	appears	appear	VERB
ftr-425	807	26	in	in	ADP
ftr-425	807	27	section	section	NOUN
ftr-425	807	28	643	643	NUM
ftr-425	807	29	of	of	ADP
ftr-425	807	30	senate	senate	PROPN
ftr-425	807	31	version	version	NOUN
ftr-425	807	32	of	of	ADP
ftr-425	807	33	the	the	DET
ftr-425	807	34	jumpstart	jumpstart	NOUN
ftr-425	807	35	our	our	PRON
ftr-425	807	36	business	business	NOUN
ftr-425	807	37	strength	strength	NOUN
ftr-425	807	38	(	(	PUNCT
ftr-425	807	39	jobs	job	NOUN
ftr-425	807	40	)	)	PUNCT
ftr-425	807	41	act	act	NOUN
ftr-425	807	42	.	.	PUNCT
ftr-425	808	1	183	183	NUM
ftr-425	808	2	the	the	DET
ftr-425	808	3	only	only	ADJ
ftr-425	808	4	difference	difference	NOUN
ftr-425	808	5	between	between	ADP
ftr-425	808	6	the	the	DET
ftr-425	808	7	current	current	ADJ
ftr-425	808	8	legislative	legislative	ADJ
ftr-425	808	9	proposal	proposal	NOUN
ftr-425	808	10	and	and	CCONJ
ftr-425	808	11	that	that	PRON
ftr-425	808	12	passed	pass	VERB
ftr-425	808	13	by	by	ADP
ftr-425	808	14	the	the	DET
ftr-425	808	15	senate	senate	PROPN
ftr-425	808	16	in	in	ADP
ftr-425	808	17	2003	2003	NUM
ftr-425	808	18	is	be	AUX
ftr-425	808	19	another	another	DET
ftr-425	808	20	expansion	expansion	NOUN
ftr-425	808	21	of	of	ADP
ftr-425	808	22	the	the	DET
ftr-425	808	23	last	last	ADJ
ftr-425	808	24	catch	catch	NOUN
ftr-425	808	25	-	-	PUNCT
ftr-425	808	26	all	all	DET
ftr-425	808	27	category	category	NOUN
ftr-425	808	28	defining	define	VERB
ftr-425	808	29	a	a	DET
ftr-425	808	30	claim	claim	NOUN
ftr-425	808	31	of	of	ADP
ftr-425	808	32	"	"	PUNCT
ftr-425	808	33	unlawful	unlawful	ADJ
ftr-425	808	34	discrimination	discrimination	NOUN
ftr-425	808	35	"	"	PUNCT
ftr-425	808	36	for	for	ADP
ftr-425	808	37	purposes	purpose	NOUN
ftr-425	808	38	of	of	ADP
ftr-425	808	39	the	the	DET
ftr-425	808	40	statute	statute	NOUN
ftr-425	808	41	.	.	PUNCT
ftr-425	809	1	the	the	DET
ftr-425	809	2	180	180	NUM
ftr-425	809	3	.	.	PUNCT
ftr-425	810	1	in	in	ADP
ftr-425	810	2	this	this	DET
ftr-425	810	3	regard	regard	NOUN
ftr-425	810	4	,	,	PUNCT
ftr-425	810	5	one	one	PRON
ftr-425	810	6	would	would	AUX
ftr-425	810	7	not	not	PART
ftr-425	810	8	ordinarily	ordinarily	ADV
ftr-425	810	9	describe	describe	VERB
ftr-425	810	10	a	a	DET
ftr-425	810	11	claim	claim	NOUN
ftr-425	810	12	for	for	ADP
ftr-425	810	13	unpaid	unpaid	ADJ
ftr-425	810	14	salary	salary	NOUN
ftr-425	810	15	or	or	CCONJ
ftr-425	810	16	benefits	benefit	NOUN
ftr-425	810	17	as	as	ADP
ftr-425	810	18	a	a	DET
ftr-425	810	19	claim	claim	NOUN
ftr-425	810	20	of	of	ADP
ftr-425	810	21	"	"	PUNCT
ftr-425	810	22	unlawful	unlawful	ADJ
ftr-425	810	23	discrimination	discrimination	NOUN
ftr-425	810	24	.	.	PUNCT
ftr-425	810	25	"	"	PUNCT
ftr-425	811	1	as	as	ADP
ftr-425	811	2	to	to	ADP
ftr-425	811	3	the	the	DET
ftr-425	811	4	potential	potential	NOUN
ftr-425	811	5	for	for	ADP
ftr-425	811	6	a	a	DET
ftr-425	811	7	limited	limited	ADJ
ftr-425	811	8	interpretation	interpretation	NOUN
ftr-425	811	9	of	of	ADP
ftr-425	811	10	the	the	DET
ftr-425	811	11	catch	catch	NOUN
ftr-425	811	12	-	-	PUNCT
ftr-425	811	13	all	all	DET
ftr-425	811	14	category	category	NOUN
ftr-425	811	15	of	of	ADP
ftr-425	811	16	claims	claim	NOUN
ftr-425	811	17	covered	cover	VERB
ftr-425	811	18	by	by	ADP
ftr-425	811	19	the	the	DET
ftr-425	811	20	proposed	propose	VERB
ftr-425	811	21	§	§	PROPN
ftr-425	811	22	62(a)(19	62(a)(19	NUM
ftr-425	811	23	)	)	PUNCT
ftr-425	811	24	,	,	PUNCT
ftr-425	811	25	the	the	DET
ftr-425	811	26	government	government	NOUN
ftr-425	811	27	's	's	PART
ftr-425	811	28	reply	reply	NOUN
ftr-425	811	29	brief	brief	NOUN
ftr-425	811	30	in	in	ADP
ftr-425	811	31	the	the	DET
ftr-425	811	32	banks	bank	NOUN
ftr-425	811	33	and	and	CCONJ
ftr-425	811	34	banaitis	banaitis	NOUN
ftr-425	811	35	cases	case	NOUN
ftr-425	811	36	suggests	suggest	VERB
ftr-425	811	37	it	it	PRON
ftr-425	811	38	.	.	PUNCT
ftr-425	812	1	in	in	ADP
ftr-425	812	2	the	the	DET
ftr-425	812	3	brief	brief	NOUN
ftr-425	812	4	,	,	PUNCT
ftr-425	812	5	the	the	DET
ftr-425	812	6	government	government	NOUN
ftr-425	812	7	describes	describe	VERB
ftr-425	812	8	the	the	DET
ftr-425	812	9	corrective	corrective	ADJ
ftr-425	812	10	legislation	legislation	NOUN
ftr-425	812	11	as	as	ADP
ftr-425	812	12	being	be	AUX
ftr-425	812	13	"	"	PUNCT
ftr-425	812	14	narrowly	narrowly	ADV
ftr-425	812	15	focused	focus	VERB
ftr-425	812	16	on	on	ADP
ftr-425	812	17	certain	certain	ADJ
ftr-425	812	18	civil	civil	ADJ
ftr-425	812	19	rights	right	NOUN
ftr-425	812	20	cases	case	NOUN
ftr-425	812	21	.	.	PUNCT
ftr-425	812	22	"	"	PUNCT
ftr-425	813	1	petitioner	petitioner	NOUN
ftr-425	813	2	reply	reply	NOUN
ftr-425	813	3	brief	brief	ADJ
ftr-425	813	4	at	at	ADP
ftr-425	813	5	19	19	NUM
ftr-425	813	6	,	,	PUNCT
ftr-425	813	7	comm'r	comm'r	PROPN
ftr-425	813	8	v.	v.	ADP
ftr-425	813	9	banks	bank	NOUN
ftr-425	813	10	,	,	PUNCT
ftr-425	813	11	u.s	u.s	PROPN
ftr-425	813	12	.	.	PROPN
ftr-425	813	13	supreme	supreme	PROPN
ftr-425	813	14	court	court	PROPN
ftr-425	813	15	docket	docket	PROPN
ftr-425	813	16	no	no	INTJ
ftr-425	813	17	.	.	NOUN
ftr-425	814	1	03	03	NUM
ftr-425	814	2	-	-	SYM
ftr-425	814	3	892	892	NUM
ftr-425	814	4	(	(	PUNCT
ftr-425	814	5	filed	file	VERB
ftr-425	814	6	sept	sept	PROPN
ftr-425	814	7	.	.	PROPN
ftr-425	814	8	22	22	NUM
ftr-425	814	9	,	,	PUNCT
ftr-425	814	10	2004	2004	NUM
ftr-425	814	11	)	)	PUNCT
ftr-425	814	12	.	.	PUNCT
ftr-425	815	1	181	181	X
ftr-425	815	2	.	.	PUNCT
ftr-425	816	1	see	see	VERB
ftr-425	816	2	h.r	h.r	PROPN
ftr-425	816	3	.	.	PROPN
ftr-425	816	4	rep	rep	PROPN
ftr-425	816	5	.	.	PROPN
ftr-425	816	6	no	no	PROPN
ftr-425	816	7	.	.	NOUN
ftr-425	816	8	108	108	NUM
ftr-425	816	9	-	-	SYM
ftr-425	816	10	126	126	NUM
ftr-425	816	11	,	,	PUNCT
ftr-425	816	12	at	at	ADP
ftr-425	816	13	192	192	NUM
ftr-425	816	14	-	-	SYM
ftr-425	816	15	94	94	NUM
ftr-425	816	16	(	(	PUNCT
ftr-425	816	17	2003	2003	NUM
ftr-425	816	18	)	)	PUNCT
ftr-425	816	19	.	.	PUNCT
ftr-425	817	1	182	182	NUM
ftr-425	817	2	.	.	PUNCT
ftr-425	818	1	david	david	PROPN
ftr-425	818	2	s.	s.	PROPN
ftr-425	818	3	hilzenrath	hilzenrath	PROPN
ftr-425	818	4	,	,	PUNCT
ftr-425	818	5	panel	panel	NOUN
ftr-425	818	6	backs	back	VERB
ftr-425	818	7	end	end	VERB
ftr-425	818	8	to	to	ADP
ftr-425	818	9	"	"	PUNCT
ftr-425	818	10	double	double	ADJ
ftr-425	818	11	taxation	taxation	NOUN
ftr-425	818	12	"	"	PUNCT
ftr-425	818	13	on	on	ADP
ftr-425	818	14	jury	jury	NOUN
ftr-425	818	15	awards	award	NOUN
ftr-425	818	16	,	,	PUNCT
ftr-425	818	17	wash	wash	NOUN
ftr-425	818	18	.	.	PUNCT
ftr-425	819	1	post	post	NOUN
ftr-425	819	2	,	,	PUNCT
ftr-425	819	3	may	may	AUX
ftr-425	819	4	10	10	NUM
ftr-425	819	5	,	,	PUNCT
ftr-425	819	6	2003	2003	NUM
ftr-425	819	7	,	,	PUNCT
ftr-425	819	8	at	at	ADP
ftr-425	819	9	al1	al1	PROPN
ftr-425	819	10	.	.	PROPN
ftr-425	819	11	183	183	NUM
ftr-425	819	12	.	.	PUNCT
ftr-425	820	1	h.r	h.r	PROPN
ftr-425	820	2	.	.	PROPN
ftr-425	820	3	4520	4520	NUM
ftr-425	820	4	,	,	PUNCT
ftr-425	820	5	108th	108th	ADJ
ftr-425	820	6	cong	cong	NOUN
ftr-425	820	7	.	.	PUNCT
ftr-425	821	1	§	§	PROPN
ftr-425	821	2	643(a	643(a	PROPN
ftr-425	821	3	)	)	PUNCT
ftr-425	821	4	(	(	PUNCT
ftr-425	821	5	as	as	SCONJ
ftr-425	821	6	amended	amend	VERB
ftr-425	821	7	by	by	ADP
ftr-425	821	8	the	the	DET
ftr-425	821	9	senate	senate	PROPN
ftr-425	821	10	)	)	PUNCT
ftr-425	821	11	.	.	PUNCT
ftr-425	822	1	[	[	X
ftr-425	822	2	vol6:9	vol6:9	NOUN
ftr-425	822	3	litigation	litigation	NOUN
ftr-425	822	4	expenses	expense	NOUN
ftr-425	822	5	and	and	CCONJ
ftr-425	822	6	the	the	DET
ftr-425	822	7	amt	amt	PROPN
ftr-425	822	8	catch	catch	NOUN
ftr-425	822	9	-	-	PUNCT
ftr-425	822	10	all	all	PRON
ftr-425	822	11	now	now	ADV
ftr-425	822	12	defines	define	VERB
ftr-425	822	13	a	a	DET
ftr-425	822	14	claim	claim	NOUN
ftr-425	822	15	of	of	ADP
ftr-425	822	16	unlawful	unlawful	ADJ
ftr-425	822	17	discrimination	discrimination	NOUN
ftr-425	822	18	as	as	ADP
ftr-425	822	19	any	any	DET
ftr-425	822	20	act	act	NOUN
ftr-425	822	21	that	that	PRON
ftr-425	822	22	is	be	AUX
ftr-425	822	23	unlawful	unlawful	ADJ
ftr-425	822	24	under	under	ADV
ftr-425	822	25	:	:	PUNCT
ftr-425	822	26	(	(	PUNCT
ftr-425	822	27	18	18	NUM
ftr-425	822	28	)	)	PUNCT
ftr-425	822	29	any	any	DET
ftr-425	822	30	provision	provision	NOUN
ftr-425	822	31	of	of	ADP
ftr-425	822	32	federal	federal	ADJ
ftr-425	822	33	,	,	PUNCT
ftr-425	822	34	state	state	NOUN
ftr-425	822	35	or	or	CCONJ
ftr-425	822	36	local	local	ADJ
ftr-425	822	37	law	law	NOUN
ftr-425	822	38	,	,	PUNCT
ftr-425	822	39	or	or	CCONJ
ftr-425	822	40	common	common	ADJ
ftr-425	822	41	law	law	NOUN
ftr-425	822	42	claims	claim	NOUN
ftr-425	822	43	permitted	permit	VERB
ftr-425	822	44	under	under	ADP
ftr-425	822	45	federal	federal	ADJ
ftr-425	822	46	,	,	PUNCT
ftr-425	822	47	state	state	NOUN
ftr-425	822	48	,	,	PUNCT
ftr-425	822	49	or	or	CCONJ
ftr-425	822	50	local	local	ADJ
ftr-425	822	51	law	law	NOUN
ftr-425	822	52	(	(	PUNCT
ftr-425	822	53	i	i	NOUN
ftr-425	822	54	)	)	PUNCT
ftr-425	822	55	providing	provide	VERB
ftr-425	822	56	for	for	ADP
ftr-425	822	57	the	the	DET
ftr-425	822	58	enforcement	enforcement	NOUN
ftr-425	822	59	of	of	ADP
ftr-425	822	60	civil	civil	ADJ
ftr-425	822	61	rights	right	NOUN
ftr-425	822	62	,	,	PUNCT
ftr-425	822	63	or	or	CCONJ
ftr-425	822	64	(	(	PUNCT
ftr-425	822	65	ii	ii	NOUN
ftr-425	822	66	)	)	PUNCT
ftr-425	822	67	regulating	regulate	VERB
ftr-425	822	68	any	any	DET
ftr-425	822	69	aspect	aspect	NOUN
ftr-425	822	70	of	of	ADP
ftr-425	822	71	the	the	DET
ftr-425	822	72	employment	employment	NOUN
ftr-425	822	73	relationship	relationship	NOUN
ftr-425	822	74	,	,	PUNCT
ftr-425	822	75	including	include	VERB
ftr-425	822	76	claims	claim	NOUN
ftr-425	822	77	for	for	ADP
ftr-425	822	78	wages	wage	NOUN
ftr-425	822	79	,	,	PUNCT
ftr-425	822	80	compensation	compensation	NOUN
ftr-425	822	81	,	,	PUNCT
ftr-425	822	82	or	or	CCONJ
ftr-425	822	83	benefits	benefit	NOUN
ftr-425	822	84	,	,	PUNCT
ftr-425	822	85	or	or	CCONJ
ftr-425	822	86	prohibiting	prohibit	VERB
ftr-425	822	87	the	the	DET
ftr-425	822	88	discharge	discharge	NOUN
ftr-425	822	89	of	of	ADP
ftr-425	822	90	an	an	DET
ftr-425	822	91	employee	employee	NOUN
ftr-425	822	92	,	,	PUNCT
ftr-425	822	93	the	the	DET
ftr-425	822	94	discrimination	discrimination	NOUN
ftr-425	822	95	against	against	ADP
ftr-425	822	96	an	an	DET
ftr-425	822	97	employee	employee	NOUN
ftr-425	822	98	,	,	PUNCT
ftr-425	822	99	or	or	CCONJ
ftr-425	822	100	any	any	DET
ftr-425	822	101	other	other	ADJ
ftr-425	822	102	form	form	NOUN
ftr-425	822	103	of	of	ADP
ftr-425	822	104	retaliation	retaliation	NOUN
ftr-425	822	105	or	or	CCONJ
ftr-425	822	106	reprisal	reprisal	NOUN
ftr-425	822	107	against	against	ADP
ftr-425	822	108	an	an	DET
ftr-425	822	109	employee	employee	NOUN
ftr-425	822	110	for	for	ADP
ftr-425	822	111	asserting	assert	VERB
ftr-425	822	112	rights	right	NOUN
ftr-425	822	113	or	or	CCONJ
ftr-425	822	114	taking	take	VERB
ftr-425	822	115	other	other	ADJ
ftr-425	822	116	actions	action	NOUN
ftr-425	822	117	permitted	permit	VERB
ftr-425	822	118	by	by	ADP
ftr-425	822	119	law	law	NOUN
ftr-425	822	120	.	.	PUNCT
ftr-425	822	121	"	"	PUNCT
ftr-425	823	1	the	the	DET
ftr-425	823	2	expansion	expansion	NOUN
ftr-425	823	3	of	of	ADP
ftr-425	823	4	the	the	DET
ftr-425	823	5	catch	catch	NOUN
ftr-425	823	6	-	-	PUNCT
ftr-425	823	7	all	all	DET
ftr-425	823	8	category	category	NOUN
ftr-425	823	9	was	be	AUX
ftr-425	823	10	in	in	ADP
ftr-425	823	11	apparent	apparent	ADJ
ftr-425	823	12	response	response	NOUN
ftr-425	823	13	to	to	ADP
ftr-425	823	14	employment	employment	NOUN
ftr-425	823	15	attorneys	attorney	NOUN
ftr-425	823	16	who	who	PRON
ftr-425	823	17	were	be	AUX
ftr-425	823	18	concerned	concern	VERB
ftr-425	823	19	that	that	SCONJ
ftr-425	823	20	the	the	DET
ftr-425	823	21	legislation	legislation	NOUN
ftr-425	823	22	as	as	ADP
ftr-425	823	23	previously	previously	ADV
ftr-425	823	24	drafted	draft	VERB
ftr-425	823	25	failed	fail	VERB
ftr-425	823	26	to	to	PART
ftr-425	823	27	address	address	VERB
ftr-425	823	28	claims	claim	NOUN
ftr-425	823	29	for	for	ADP
ftr-425	823	30	overtime	overtime	NOUN
ftr-425	823	31	and	and	CCONJ
ftr-425	823	32	other	other	ADJ
ftr-425	823	33	benefits.185	benefits.185	NOUN
ftr-425	823	34	of	of	ADP
ftr-425	823	35	course	course	NOUN
ftr-425	823	36	,	,	PUNCT
ftr-425	823	37	with	with	ADP
ftr-425	823	38	the	the	DET
ftr-425	823	39	catch	catch	NOUN
ftr-425	823	40	-	-	PUNCT
ftr-425	823	41	all	all	DET
ftr-425	823	42	category	category	NOUN
ftr-425	823	43	so	so	ADV
ftr-425	823	44	broadly	broadly	ADV
ftr-425	823	45	drafted	draft	VERB
ftr-425	823	46	,	,	PUNCT
ftr-425	823	47	it	it	PRON
ftr-425	823	48	makes	make	VERB
ftr-425	823	49	little	little	ADJ
ftr-425	823	50	sense	sense	NOUN
ftr-425	823	51	to	to	PART
ftr-425	823	52	define	define	VERB
ftr-425	823	53	the	the	DET
ftr-425	823	54	causes	cause	NOUN
ftr-425	823	55	of	of	ADP
ftr-425	823	56	action	action	NOUN
ftr-425	823	57	covered	cover	VERB
ftr-425	823	58	by	by	ADP
ftr-425	823	59	the	the	DET
ftr-425	823	60	statute	statute	NOUN
ftr-425	823	61	in	in	ADP
ftr-425	823	62	terms	term	NOUN
ftr-425	823	63	of	of	ADP
ftr-425	823	64	claims	claim	NOUN
ftr-425	823	65	for	for	ADP
ftr-425	823	66	"	"	PUNCT
ftr-425	823	67	unlawful	unlawful	ADJ
ftr-425	823	68	discrimination	discrimination	NOUN
ftr-425	823	69	.	.	PUNCT
ftr-425	823	70	"	"	PUNCT
ftr-425	824	1	if	if	SCONJ
ftr-425	824	2	the	the	DET
ftr-425	824	3	statute	statute	NOUN
ftr-425	824	4	were	be	AUX
ftr-425	824	5	truly	truly	ADV
ftr-425	824	6	intended	intend	VERB
ftr-425	824	7	to	to	PART
ftr-425	824	8	cover	cover	VERB
ftr-425	824	9	all	all	DET
ftr-425	824	10	employmentrelated	employmentrelated	ADJ
ftr-425	824	11	claims	claim	NOUN
ftr-425	824	12	,	,	PUNCT
ftr-425	824	13	then	then	ADV
ftr-425	824	14	a	a	DET
ftr-425	824	15	significant	significant	ADJ
ftr-425	824	16	amount	amount	NOUN
ftr-425	824	17	of	of	ADP
ftr-425	824	18	complexity	complexity	NOUN
ftr-425	824	19	and	and	CCONJ
ftr-425	824	20	confusion	confusion	NOUN
ftr-425	824	21	could	could	AUX
ftr-425	824	22	have	have	AUX
ftr-425	824	23	been	be	AUX
ftr-425	824	24	eliminated	eliminate	VERB
ftr-425	824	25	if	if	SCONJ
ftr-425	824	26	the	the	DET
ftr-425	824	27	legislation	legislation	NOUN
ftr-425	824	28	had	have	AUX
ftr-425	824	29	been	be	AUX
ftr-425	824	30	drafted	draft	VERB
ftr-425	824	31	to	to	PART
ftr-425	824	32	address	address	VERB
ftr-425	824	33	legal	legal	ADJ
ftr-425	824	34	expenses	expense	NOUN
ftr-425	824	35	paid	pay	VERB
ftr-425	824	36	or	or	CCONJ
ftr-425	824	37	incurred	incur	VERB
ftr-425	824	38	by	by	ADP
ftr-425	824	39	the	the	DET
ftr-425	824	40	taxpayer	taxpayer	NOUN
ftr-425	824	41	in	in	ADP
ftr-425	824	42	connection	connection	NOUN
ftr-425	824	43	with	with	ADP
ftr-425	824	44	any	any	DET
ftr-425	824	45	action	action	NOUN
ftr-425	824	46	relating	relate	VERB
ftr-425	824	47	to	to	ADP
ftr-425	824	48	the	the	DET
ftr-425	824	49	taxpayer	taxpayer	NOUN
ftr-425	824	50	's	's	PART
ftr-425	824	51	trade	trade	NOUN
ftr-425	824	52	or	or	CCONJ
ftr-425	824	53	business	business	NOUN
ftr-425	824	54	ofperforming	ofperforme	VERB
ftr-425	824	55	services	service	NOUN
ftr-425	824	56	as	as	ADP
ftr-425	824	57	an	an	DET
ftr-425	824	58	employee	employee	NOUN
ftr-425	824	59	.	.	PUNCT
ftr-425	825	1	from	from	ADP
ftr-425	825	2	a	a	DET
ftr-425	825	3	revenue	revenue	NOUN
ftr-425	825	4	standpoint	standpoint	NOUN
ftr-425	825	5	,	,	PUNCT
ftr-425	825	6	section	section	NOUN
ftr-425	825	7	643	643	NUM
ftr-425	825	8	of	of	ADP
ftr-425	825	9	the	the	DET
ftr-425	825	10	senate	senate	PROPN
ftr-425	825	11	jobs	job	NOUN
ftr-425	825	12	act	act	NOUN
ftr-425	825	13	should	should	AUX
ftr-425	825	14	not	not	PART
ftr-425	825	15	prove	prove	VERB
ftr-425	825	16	difficult	difficult	ADJ
ftr-425	825	17	to	to	PART
ftr-425	825	18	pass	pass	VERB
ftr-425	825	19	.	.	PUNCT
ftr-425	826	1	the	the	DET
ftr-425	826	2	joint	joint	ADJ
ftr-425	826	3	committee	committee	NOUN
ftr-425	826	4	has	have	AUX
ftr-425	826	5	scored	score	VERB
ftr-425	826	6	the	the	DET
ftr-425	826	7	cost	cost	NOUN
ftr-425	826	8	of	of	ADP
ftr-425	826	9	the	the	DET
ftr-425	826	10	proposal	proposal	NOUN
ftr-425	826	11	at	at	ADP
ftr-425	826	12	$	$	SYM
ftr-425	826	13	342	342	NUM
ftr-425	826	14	million	million	NUM
ftr-425	826	15	over	over	ADP
ftr-425	826	16	the	the	DET
ftr-425	826	17	10	10	NUM
ftr-425	826	18	-	-	PUNCT
ftr-425	826	19	year	year	NOUN
ftr-425	826	20	period	period	NOUN
ftr-425	826	21	from	from	ADP
ftr-425	826	22	2004	2004	NUM
ftr-425	826	23	to	to	ADP
ftr-425	826	24	2013.186	2013.186	PROPN
ftr-425	826	25	184	184	NUM
ftr-425	826	26	.	.	PUNCT
ftr-425	827	1	i	i	PRON
ftr-425	827	2	d.	d.	PROPN
ftr-425	827	3	§	§	PROPN
ftr-425	827	4	643(b	643(b	PROPN
ftr-425	827	5	)	)	PUNCT
ftr-425	827	6	(	(	PUNCT
ftr-425	827	7	proposed	propose	VERB
ftr-425	827	8	irc	irc	PROPN
ftr-425	827	9	§	§	PROPN
ftr-425	827	10	62(e)(18	62(e)(18	NOUN
ftr-425	827	11	)	)	PUNCT
ftr-425	827	12	)	)	PUNCT
ftr-425	828	1	(	(	PUNCT
ftr-425	828	2	emphasis	emphasis	NOUN
ftr-425	828	3	supplied	supply	VERB
ftr-425	828	4	)	)	PUNCT
ftr-425	828	5	.	.	PUNCT
ftr-425	829	1	185	185	NUM
ftr-425	829	2	.	.	PUNCT
ftr-425	830	1	see	see	VERB
ftr-425	830	2	,	,	PUNCT
ftr-425	830	3	e.g.	e.g.	ADV
ftr-425	830	4	,	,	PUNCT
ftr-425	830	5	wood	wood	NOUN
ftr-425	830	6	,	,	PUNCT
ftr-425	830	7	supra	supra	NOUN
ftr-425	830	8	note	note	NOUN
ftr-425	830	9	178	178	NUM
ftr-425	830	10	,	,	PUNCT
ftr-425	830	11	at	at	ADP
ftr-425	830	12	402	402	NUM
ftr-425	830	13	.	.	NOUN
ftr-425	830	14	186	186	NUM
ftr-425	830	15	.	.	PUNCT
ftr-425	831	1	joint	joint	ADJ
ftr-425	831	2	comm	comm	NOUN
ftr-425	831	3	.	.	PUNCT
ftr-425	832	1	on	on	ADP
ftr-425	832	2	tax'n	tax'n	NOUN
ftr-425	832	3	,	,	PUNCT
ftr-425	832	4	estimated	estimate	VERB
ftr-425	832	5	revenue	revenue	NOUN
ftr-425	832	6	effects	effect	NOUN
ftr-425	832	7	of	of	ADP
ftr-425	832	8	s.	s.	PROPN
ftr-425	832	9	1637	1637	NUM
ftr-425	832	10	,	,	PUNCT
ftr-425	832	11	the	the	DET
ftr-425	832	12	"	"	PUNCT
ftr-425	832	13	jumpstart	jumpstart	VERB
ftr-425	832	14	our	our	PRON
ftr-425	832	15	business	business	NOUN
ftr-425	832	16	strength	strength	NOUN
ftr-425	832	17	(	(	PUNCT
ftr-425	832	18	'	'	PUNCT
ftr-425	832	19	jobs	job	NOUN
ftr-425	832	20	'	'	PART
ftr-425	832	21	)	)	PUNCT
ftr-425	832	22	act	act	PROPN
ftr-425	832	23	,	,	PUNCT
ftr-425	832	24	"	"	PUNCT
ftr-425	832	25	as	as	SCONJ
ftr-425	832	26	passed	pass	VERB
ftr-425	832	27	by	by	ADP
ftr-425	832	28	the	the	DET
ftr-425	832	29	senate	senate	PROPN
ftr-425	832	30	,	,	PUNCT
ftr-425	832	31	jcx-36	jcx-36	NOUN
ftr-425	832	32	-	-	PUNCT
ftr-425	832	33	04	04	NUM
ftr-425	832	34	,	,	PUNCT
ftr-425	832	35	at	at	ADP
ftr-425	832	36	8	8	NUM
ftr-425	832	37	(	(	PUNCT
ftr-425	832	38	2004	2004	NUM
ftr-425	832	39	)	)	PUNCT
ftr-425	832	40	.	.	PUNCT
ftr-425	833	1	the	the	DET
ftr-425	833	2	year	year	NOUN
ftr-425	833	3	-	-	PUNCT
ftr-425	833	4	by	by	ADP
ftr-425	833	5	-	-	PUNCT
ftr-425	833	6	year	year	NOUN
ftr-425	833	7	costs	cost	NOUN
ftr-425	833	8	estimates	estimate	NOUN
ftr-425	833	9	are	be	AUX
ftr-425	833	10	as	as	SCONJ
ftr-425	833	11	follows	follow	VERB
ftr-425	833	12	:	:	PUNCT
ftr-425	833	13	period	period	NOUN
ftr-425	833	14	decrease	decrease	NOUN
ftr-425	833	15	in	in	ADP
ftr-425	833	16	revenue	revenue	NOUN
ftr-425	833	17	2004	2004	NUM
ftr-425	833	18	$	$	SYM
ftr-425	833	19	11	11	NUM
ftr-425	833	20	million	million	NUM
ftr-425	833	21	2005	2005	NUM
ftr-425	833	22	$	$	SYM
ftr-425	833	23	47	47	NUM
ftr-425	833	24	million	million	NUM
ftr-425	833	25	2006	2006	NUM
ftr-425	833	26	$	$	SYM
ftr-425	833	27	28	28	NUM
ftr-425	833	28	million	million	NUM
ftr-425	833	29	2007	2007	NUM
ftr-425	834	1	$	$	SYM
ftr-425	834	2	29	29	NUM
ftr-425	834	3	million	million	NUM
ftr-425	834	4	2008	2008	NUM
ftr-425	834	5	$	$	SYM
ftr-425	834	6	31	31	NUM
ftr-425	834	7	million	million	NUM
ftr-425	834	8	2009	2009	NUM
ftr-425	834	9	$	$	SYM
ftr-425	834	10	34	34	NUM
ftr-425	834	11	million	million	NUM
ftr-425	834	12	2010	2010	NUM
ftr-425	834	13	$	$	SYM
ftr-425	834	14	36	36	NUM
ftr-425	834	15	million	million	NUM
ftr-425	834	16	2011	2011	NUM
ftr-425	834	17	$	$	SYM
ftr-425	834	18	38	38	NUM
ftr-425	834	19	million	million	NUM
ftr-425	834	20	2012	2012	NUM
ftr-425	834	21	$	$	SYM
ftr-425	834	22	42	42	NUM
ftr-425	834	23	million	million	NUM
ftr-425	834	24	2013	2013	NUM
ftr-425	834	25	$	$	SYM
ftr-425	834	26	44	44	NUM
ftr-425	834	27	million	million	NUM
ftr-425	834	28	2004	2004	NUM
ftr-425	834	29	-	-	SYM
ftr-425	834	30	2013	2013	NUM
ftr-425	834	31	$	$	SYM
ftr-425	834	32	342	342	NUM
ftr-425	834	33	million	million	NUM
ftr-425	834	34	2004	2004	NUM
ftr-425	834	35	]	]	PUNCT
ftr-425	834	36	florida	florida	PROPN
ftr-425	834	37	tax	tax	PROPN
ftr-425	834	38	review	review	NOUN
ftr-425	834	39	measured	measure	VERB
ftr-425	834	40	against	against	ADP
ftr-425	834	41	the	the	DET
ftr-425	834	42	roughly	roughly	ADV
ftr-425	834	43	$	$	SYM
ftr-425	834	44	1.7	1.7	NUM
ftr-425	834	45	trillion	trillion	NUM
ftr-425	834	46	in	in	ADP
ftr-425	834	47	tax	tax	NOUN
ftr-425	834	48	cuts	cut	NOUN
ftr-425	834	49	enacted	enact	VERB
ftr-425	834	50	by	by	ADP
ftr-425	834	51	the	the	DET
ftr-425	834	52	sitting	sitting	NOUN
ftr-425	835	1	administration,'87	administration,'87	INTJ
ftr-425	836	1	this	this	DET
ftr-425	836	2	provision	provision	NOUN
ftr-425	836	3	could	could	AUX
ftr-425	836	4	hardly	hardly	ADV
ftr-425	836	5	be	be	AUX
ftr-425	836	6	described	describe	VERB
ftr-425	836	7	as	as	ADP
ftr-425	836	8	material	material	NOUN
ftr-425	836	9	.	.	PUNCT
ftr-425	837	1	indeed	indeed	ADV
ftr-425	837	2	,	,	PUNCT
ftr-425	837	3	the	the	DET
ftr-425	837	4	$	$	SYM
ftr-425	837	5	342	342	NUM
ftr-425	837	6	million	million	NUM
ftr-425	837	7	figure	figure	NOUN
ftr-425	837	8	over	over	ADP
ftr-425	837	9	10	10	NUM
ftr-425	837	10	years	year	NOUN
ftr-425	837	11	likely	likely	ADJ
ftr-425	837	12	pales	pale	NOUN
ftr-425	837	13	in	in	ADP
ftr-425	837	14	comparison	comparison	NOUN
ftr-425	837	15	to	to	ADP
ftr-425	837	16	the	the	DET
ftr-425	837	17	value	value	NOUN
ftr-425	837	18	of	of	ADP
ftr-425	837	19	private	private	ADJ
ftr-425	837	20	and	and	CCONJ
ftr-425	837	21	judicial	judicial	ADJ
ftr-425	837	22	resources	resource	NOUN
ftr-425	837	23	that	that	PRON
ftr-425	837	24	have	have	AUX
ftr-425	837	25	been	be	AUX
ftr-425	837	26	expended	expend	VERB
ftr-425	837	27	litigating	litigate	VERB
ftr-425	837	28	the	the	DET
ftr-425	837	29	tax	tax	NOUN
ftr-425	837	30	treatment	treatment	NOUN
ftr-425	837	31	of	of	ADP
ftr-425	837	32	legal	legal	ADJ
ftr-425	837	33	fees	fee	NOUN
ftr-425	837	34	,	,	PUNCT
ftr-425	837	35	not	not	PART
ftr-425	837	36	to	to	PART
ftr-425	837	37	mention	mention	VERB
ftr-425	837	38	the	the	DET
ftr-425	837	39	societal	societal	ADJ
ftr-425	837	40	costs	cost	NOUN
ftr-425	837	41	of	of	ADP
ftr-425	837	42	litigation	litigation	NOUN
ftr-425	837	43	concerning	concern	VERB
ftr-425	837	44	legal	legal	ADJ
ftr-425	837	45	malpractice	malpractice	NOUN
ftr-425	837	46	claims	claim	NOUN
ftr-425	837	47	and	and	CCONJ
ftr-425	837	48	tax	tax	NOUN
ftr-425	837	49	gross	gross	ADJ
ftr-425	837	50	ups	up	NOUN
ftr-425	837	51	that	that	PRON
ftr-425	837	52	is	be	AUX
ftr-425	837	53	sure	sure	ADJ
ftr-425	837	54	to	to	PART
ftr-425	837	55	follow	follow	VERB
ftr-425	837	56	if	if	SCONJ
ftr-425	837	57	corrective	corrective	ADJ
ftr-425	837	58	legislation	legislation	NOUN
ftr-425	837	59	is	be	AUX
ftr-425	837	60	not	not	PART
ftr-425	837	61	passed	pass	VERB
ftr-425	837	62	.	.	PUNCT
ftr-425	838	1	thus	thus	ADV
ftr-425	838	2	,	,	PUNCT
ftr-425	838	3	even	even	ADV
ftr-425	838	4	though	though	SCONJ
ftr-425	838	5	mounting	mount	VERB
ftr-425	838	6	deficits	deficit	NOUN
ftr-425	838	7	have	have	AUX
ftr-425	838	8	made	make	VERB
ftr-425	838	9	any	any	DET
ftr-425	838	10	form	form	NOUN
ftr-425	838	11	of	of	ADP
ftr-425	838	12	tax	tax	NOUN
ftr-425	838	13	-	-	PUNCT
ftr-425	838	14	cutting	cut	VERB
ftr-425	838	15	legislation	legislation	NOUN
ftr-425	838	16	more	more	ADV
ftr-425	838	17	difficult	difficult	ADJ
ftr-425	838	18	to	to	PART
ftr-425	838	19	pass	pass	VERB
ftr-425	838	20	,	,	PUNCT
ftr-425	838	21	the	the	DET
ftr-425	838	22	minimal	minimal	ADJ
ftr-425	838	23	cost	cost	NOUN
ftr-425	838	24	of	of	ADP
ftr-425	838	25	the	the	DET
ftr-425	838	26	limited	limited	ADJ
ftr-425	838	27	fix	fix	NOUN
ftr-425	838	28	to	to	ADP
ftr-425	838	29	the	the	DET
ftr-425	838	30	amt	amt	PROPN
ftr-425	838	31	trap	trap	NOUN
ftr-425	838	32	should	should	AUX
ftr-425	838	33	not	not	PART
ftr-425	838	34	be	be	AUX
ftr-425	838	35	raised	raise	VERB
ftr-425	838	36	as	as	ADP
ftr-425	838	37	a	a	DET
ftr-425	838	38	legitimate	legitimate	ADJ
ftr-425	838	39	obstacle	obstacle	NOUN
ftr-425	838	40	to	to	ADP
ftr-425	838	41	its	its	PRON
ftr-425	838	42	passage	passage	NOUN
ftr-425	838	43	.	.	PUNCT
ftr-425	839	1	like	like	ADP
ftr-425	839	2	its	its	PRON
ftr-425	839	3	predecessors	predecessor	NOUN
ftr-425	839	4	,	,	PUNCT
ftr-425	839	5	the	the	DET
ftr-425	839	6	current	current	ADJ
ftr-425	839	7	legislative	legislative	ADJ
ftr-425	839	8	proposal	proposal	NOUN
ftr-425	839	9	contained	contain	VERB
ftr-425	839	10	in	in	ADP
ftr-425	839	11	the	the	DET
ftr-425	839	12	jobs	job	NOUN
ftr-425	839	13	bill	bill	NOUN
ftr-425	839	14	is	be	AUX
ftr-425	839	15	far	far	ADV
ftr-425	839	16	from	from	ADP
ftr-425	839	17	perfect	perfect	ADJ
ftr-425	839	18	.	.	PUNCT
ftr-425	840	1	it	it	PRON
ftr-425	840	2	is	be	AUX
ftr-425	840	3	a	a	DET
ftr-425	840	4	complicated	complicated	ADJ
ftr-425	840	5	provision	provision	NOUN
ftr-425	840	6	that	that	PRON
ftr-425	840	7	does	do	AUX
ftr-425	840	8	not	not	PART
ftr-425	840	9	address	address	VERB
ftr-425	840	10	all	all	DET
ftr-425	840	11	claims	claim	NOUN
ftr-425	840	12	in	in	ADP
ftr-425	840	13	which	which	PRON
ftr-425	840	14	the	the	DET
ftr-425	840	15	improper	improper	ADJ
ftr-425	840	16	tax	tax	NOUN
ftr-425	840	17	treatment	treatment	NOUN
ftr-425	840	18	of	of	ADP
ftr-425	840	19	legal	legal	ADJ
ftr-425	840	20	fees	fee	NOUN
ftr-425	840	21	under	under	ADP
ftr-425	840	22	the	the	DET
ftr-425	840	23	amt	amt	PROPN
ftr-425	840	24	arises	arise	VERB
ftr-425	840	25	.	.	PUNCT
ftr-425	841	1	however	however	ADV
ftr-425	841	2	,	,	PUNCT
ftr-425	841	3	despite	despite	SCONJ
ftr-425	841	4	these	these	DET
ftr-425	841	5	shortcomings	shortcoming	NOUN
ftr-425	841	6	,	,	PUNCT
ftr-425	841	7	the	the	DET
ftr-425	841	8	legislation	legislation	NOUN
ftr-425	841	9	if	if	SCONJ
ftr-425	841	10	enacted	enact	VERB
ftr-425	841	11	would	would	AUX
ftr-425	841	12	eliminate	eliminate	VERB
ftr-425	841	13	the	the	DET
ftr-425	841	14	amt	amt	PROPN
ftr-425	841	15	trap	trap	NOUN
ftr-425	841	16	in	in	ADP
ftr-425	841	17	a	a	DET
ftr-425	841	18	wide	wide	ADJ
ftr-425	841	19	range	range	NOUN
ftr-425	841	20	of	of	ADP
ftr-425	841	21	employment	employment	NOUN
ftr-425	841	22	litigation	litigation	NOUN
ftr-425	841	23	where	where	SCONJ
ftr-425	841	24	the	the	DET
ftr-425	841	25	amt	amt	PROPN
ftr-425	841	26	trap	trap	NOUN
ftr-425	841	27	is	be	AUX
ftr-425	841	28	most	most	ADV
ftr-425	841	29	prevalent	prevalent	ADJ
ftr-425	841	30	.	.	PUNCT
ftr-425	842	1	furthermore	furthermore	ADV
ftr-425	842	2	,	,	PUNCT
ftr-425	842	3	by	by	ADP
ftr-425	842	4	addressing	address	VERB
ftr-425	842	5	civil	civil	ADJ
ftr-425	842	6	rights	right	NOUN
ftr-425	842	7	cases	case	NOUN
ftr-425	842	8	,	,	PUNCT
ftr-425	842	9	the	the	DET
ftr-425	842	10	legislation	legislation	NOUN
ftr-425	842	11	would	would	AUX
ftr-425	842	12	correct	correct	VERB
ftr-425	842	13	the	the	DET
ftr-425	842	14	amt	amt	PROPN
ftr-425	842	15	trap	trap	NOUN
ftr-425	842	16	in	in	ADP
ftr-425	842	17	instances	instance	NOUN
ftr-425	842	18	where	where	SCONJ
ftr-425	842	19	,	,	PUNCT
ftr-425	842	20	due	due	ADP
ftr-425	842	21	to	to	ADP
ftr-425	842	22	fee	fee	NOUN
ftr-425	842	23	-	-	PUNCT
ftr-425	842	24	shifting	shift	VERB
ftr-425	842	25	statutes	statute	NOUN
ftr-425	842	26	,	,	PUNCT
ftr-425	842	27	its	its	PRON
ftr-425	842	28	impact	impact	NOUN
ftr-425	842	29	on	on	ADP
ftr-425	842	30	plaintiffs	plaintiff	NOUN
ftr-425	842	31	could	could	AUX
ftr-425	842	32	be	be	AUX
ftr-425	842	33	most	most	ADV
ftr-425	842	34	severe	severe	ADJ
ftr-425	842	35	.	.	PUNCT
ftr-425	843	1	since	since	SCONJ
ftr-425	843	2	this	this	PRON
ftr-425	843	3	is	be	AUX
ftr-425	843	4	perhaps	perhaps	ADV
ftr-425	843	5	the	the	DET
ftr-425	843	6	best	good	ADJ
ftr-425	843	7	chance	chance	NOUN
ftr-425	843	8	at	at	ADP
ftr-425	843	9	eliminating	eliminate	VERB
ftr-425	843	10	a	a	DET
ftr-425	843	11	portion	portion	NOUN
ftr-425	843	12	of	of	ADP
ftr-425	843	13	the	the	DET
ftr-425	843	14	amt	amt	PROPN
ftr-425	843	15	trap	trap	NOUN
ftr-425	843	16	,	,	PUNCT
ftr-425	843	17	the	the	DET
ftr-425	843	18	legislation	legislation	NOUN
ftr-425	843	19	should	should	AUX
ftr-425	843	20	be	be	AUX
ftr-425	843	21	enacted	enact	VERB
ftr-425	843	22	.	.	PUNCT
ftr-425	844	1	something	something	PRON
ftr-425	844	2	is	be	AUX
ftr-425	844	3	better	well	ADJ
ftr-425	844	4	than	than	ADP
ftr-425	844	5	nothing	nothing	PRON
ftr-425	844	6	.	.	PUNCT
ftr-425	845	1	the	the	DET
ftr-425	845	2	only	only	ADJ
ftr-425	845	3	downside	downside	NOUN
ftr-425	845	4	of	of	ADP
ftr-425	845	5	the	the	DET
ftr-425	845	6	proposed	propose	VERB
ftr-425	845	7	above	above	ADP
ftr-425	845	8	-	-	PUNCT
ftr-425	845	9	the	the	DET
ftr-425	845	10	-	-	PUNCT
ftr-425	845	11	line	line	NOUN
ftr-425	845	12	deduction	deduction	NOUN
ftr-425	845	13	for	for	ADP
ftr-425	845	14	legal	legal	ADJ
ftr-425	845	15	expenses	expense	NOUN
ftr-425	845	16	in	in	ADP
ftr-425	845	17	certain	certain	ADJ
ftr-425	845	18	cases	case	NOUN
ftr-425	845	19	of	of	ADP
ftr-425	845	20	unlawful	unlawful	ADJ
ftr-425	845	21	discrimination	discrimination	NOUN
ftr-425	845	22	is	be	AUX
ftr-425	845	23	that	that	SCONJ
ftr-425	845	24	limited	limited	ADJ
ftr-425	845	25	reform	reform	NOUN
ftr-425	845	26	will	will	AUX
ftr-425	845	27	likely	likely	ADV
ftr-425	845	28	doom	doom	VERB
ftr-425	845	29	the	the	DET
ftr-425	845	30	prospect	prospect	NOUN
ftr-425	845	31	of	of	ADP
ftr-425	845	32	more	more	ADV
ftr-425	845	33	comprehensive	comprehensive	ADJ
ftr-425	845	34	corrective	corrective	ADJ
ftr-425	845	35	legislation	legislation	NOUN
ftr-425	845	36	being	be	AUX
ftr-425	845	37	enacted	enact	VERB
ftr-425	845	38	in	in	ADP
ftr-425	845	39	the	the	DET
ftr-425	845	40	future	future	NOUN
ftr-425	845	41	.	.	PUNCT
ftr-425	846	1	b.	b.	PROPN
ftr-425	847	1	a	a	DET
ftr-425	847	2	comprehensive	comprehensive	ADJ
ftr-425	847	3	solution	solution	NOUN
ftr-425	847	4	the	the	DET
ftr-425	847	5	need	need	NOUN
ftr-425	847	6	to	to	PART
ftr-425	847	7	correct	correct	VERB
ftr-425	847	8	the	the	DET
ftr-425	847	9	improper	improper	ADJ
ftr-425	847	10	tax	tax	NOUN
ftr-425	847	11	treatment	treatment	NOUN
ftr-425	847	12	of	of	ADP
ftr-425	847	13	legal	legal	ADJ
ftr-425	847	14	fees	fee	NOUN
ftr-425	847	15	exists	exist	VERB
ftr-425	847	16	for	for	ADP
ftr-425	847	17	all	all	DET
ftr-425	847	18	cases	case	NOUN
ftr-425	847	19	that	that	PRON
ftr-425	847	20	are	be	AUX
ftr-425	847	21	currently	currently	ADV
ftr-425	847	22	subject	subject	ADJ
ftr-425	847	23	to	to	ADP
ftr-425	847	24	the	the	DET
ftr-425	847	25	amt	amt	PROPN
ftr-425	847	26	trap	trap	NOUN
ftr-425	847	27	not	not	PART
ftr-425	847	28	just	just	ADV
ftr-425	847	29	those	those	PRON
ftr-425	847	30	relating	relate	VERB
ftr-425	847	31	to	to	ADP
ftr-425	847	32	unlawful	unlawful	ADJ
ftr-425	847	33	discrimination	discrimination	NOUN
ftr-425	847	34	or	or	CCONJ
ftr-425	847	35	broader	broad	ADJ
ftr-425	847	36	claims	claim	NOUN
ftr-425	847	37	arising	arise	VERB
ftr-425	847	38	in	in	ADP
ftr-425	847	39	the	the	DET
ftr-425	847	40	employment	employment	NOUN
ftr-425	847	41	context	context	NOUN
ftr-425	847	42	.	.	PUNCT
ftr-425	848	1	there	there	PRON
ftr-425	848	2	is	be	VERB
ftr-425	848	3	no	no	DET
ftr-425	848	4	justifiable	justifiable	ADJ
ftr-425	848	5	reason	reason	NOUN
ftr-425	848	6	why	why	SCONJ
ftr-425	848	7	legal	legal	ADJ
ftr-425	848	8	fees	fee	NOUN
ftr-425	848	9	paid	pay	VERB
ftr-425	848	10	or	or	CCONJ
ftr-425	848	11	incurred	incur	VERB
ftr-425	848	12	to	to	PART
ftr-425	848	13	prosecute	prosecute	VERB
ftr-425	848	14	claims	claim	NOUN
ftr-425	848	15	i	i	PRON
ftr-425	848	16	d.	d.	PROPN
ftr-425	848	17	the	the	DET
ftr-425	848	18	spike	spike	PROPN
ftr-425	848	19	in	in	ADP
ftr-425	848	20	lost	lose	VERB
ftr-425	848	21	revenue	revenue	NOUN
ftr-425	848	22	estimated	estimate	VERB
ftr-425	848	23	for	for	ADP
ftr-425	848	24	2005	2005	NUM
ftr-425	848	25	is	be	AUX
ftr-425	848	26	on	on	ADP
ftr-425	848	27	account	account	NOUN
ftr-425	848	28	of	of	ADP
ftr-425	848	29	the	the	DET
ftr-425	848	30	legislation	legislation	NOUN
ftr-425	848	31	applying	apply	VERB
ftr-425	848	32	to	to	ADP
ftr-425	848	33	all	all	DET
ftr-425	848	34	judgments	judgment	NOUN
ftr-425	848	35	or	or	CCONJ
ftr-425	848	36	settlements	settlement	NOUN
ftr-425	848	37	executed	execute	VERB
ftr-425	848	38	after	after	ADP
ftr-425	848	39	december	december	PROPN
ftr-425	848	40	31	31	NUM
ftr-425	848	41	,	,	PUNCT
ftr-425	848	42	2002	2002	NUM
ftr-425	848	43	.	.	PUNCT
ftr-425	849	1	by	by	ADP
ftr-425	849	2	comparison	comparison	NOUN
ftr-425	849	3	,	,	PUNCT
ftr-425	849	4	the	the	DET
ftr-425	849	5	joint	joint	ADJ
ftr-425	849	6	committee	committee	NOUN
ftr-425	849	7	scored	score	VERB
ftr-425	849	8	almost	almost	ADV
ftr-425	849	9	identical	identical	ADJ
ftr-425	849	10	legislation	legislation	NOUN
ftr-425	849	11	in	in	ADP
ftr-425	849	12	the	the	DET
ftr-425	849	13	2003	2003	NUM
ftr-425	849	14	bill	bill	NOUN
ftr-425	849	15	at	at	ADP
ftr-425	849	16	only	only	ADV
ftr-425	849	17	$	$	SYM
ftr-425	849	18	205	205	NUM
ftr-425	849	19	million	million	NUM
ftr-425	849	20	over	over	ADP
ftr-425	849	21	the	the	DET
ftr-425	849	22	2003	2003	NUM
ftr-425	849	23	-	-	SYM
ftr-425	849	24	2013	2013	NUM
ftr-425	849	25	time	time	NOUN
ftr-425	849	26	period	period	NOUN
ftr-425	849	27	.	.	PUNCT
ftr-425	850	1	joint	joint	ADJ
ftr-425	850	2	comm	comm	NOUN
ftr-425	850	3	.	.	PUNCT
ftr-425	851	1	on	on	ADP
ftr-425	851	2	tax'n	tax'n	NOUN
ftr-425	851	3	,	,	PUNCT
ftr-425	851	4	estimated	estimate	VERB
ftr-425	851	5	budget	budget	NOUN
ftr-425	851	6	effects	effect	NOUN
ftr-425	851	7	of	of	ADP
ftr-425	851	8	the	the	DET
ftr-425	851	9	"	"	PUNCT
ftr-425	851	10	jobs	job	NOUN
ftr-425	851	11	and	and	CCONJ
ftr-425	851	12	growth	growth	NOUN
ftr-425	851	13	tax	tax	NOUN
ftr-425	851	14	relief	relief	NOUN
ftr-425	851	15	reconciliation	reconciliation	NOUN
ftr-425	851	16	act	act	NOUN
ftr-425	851	17	of	of	ADP
ftr-425	851	18	2003	2003	NUM
ftr-425	851	19	,	,	PUNCT
ftr-425	851	20	"	"	PUNCT
ftr-425	851	21	scheduled	schedule	VERB
ftr-425	851	22	for	for	ADP
ftr-425	851	23	consideration	consideration	NOUN
ftr-425	851	24	by	by	ADP
ftr-425	851	25	the	the	DET
ftr-425	851	26	committee	committee	NOUN
ftr-425	851	27	on	on	ADP
ftr-425	851	28	finance	finance	NOUN
ftr-425	851	29	on	on	ADP
ftr-425	851	30	may	may	PROPN
ftr-425	851	31	13	13	NUM
ftr-425	851	32	,	,	PUNCT
ftr-425	851	33	2003	2003	NUM
ftr-425	851	34	,	,	PUNCT
ftr-425	851	35	fiscal	fiscal	ADJ
ftr-425	851	36	years	year	NOUN
ftr-425	851	37	2001	2001	NUM
ftr-425	851	38	-	-	SYM
ftr-425	851	39	2011	2011	NUM
ftr-425	851	40	,	,	PUNCT
ftr-425	851	41	jcx-50	jcx-50	NOUN
ftr-425	851	42	-	-	X
ftr-425	851	43	03	03	NUM
ftr-425	851	44	,	,	PUNCT
ftr-425	851	45	at	at	ADP
ftr-425	851	46	4	4	NUM
ftr-425	851	47	(	(	PUNCT
ftr-425	851	48	2003	2003	NUM
ftr-425	851	49	)	)	PUNCT
ftr-425	851	50	.	.	PUNCT
ftr-425	852	1	187	187	NUM
ftr-425	852	2	.	.	PUNCT
ftr-425	852	3	see	see	VERB
ftr-425	852	4	joint	joint	ADJ
ftr-425	852	5	comm	comm	NOUN
ftr-425	852	6	.	.	PUNCT
ftr-425	853	1	on	on	ADP
ftr-425	853	2	tax'n	tax'n	NOUN
ftr-425	853	3	,	,	PUNCT
ftr-425	853	4	estimated	estimate	VERB
ftr-425	853	5	budget	budget	NOUN
ftr-425	853	6	effects	effect	NOUN
ftr-425	853	7	of	of	ADP
ftr-425	853	8	the	the	DET
ftr-425	853	9	conference	conference	NOUN
ftr-425	853	10	agreement	agreement	NOUN
ftr-425	853	11	for	for	ADP
ftr-425	853	12	h.r	h.r	PROPN
ftr-425	853	13	.	.	PROPN
ftr-425	853	14	1836	1836	NUM
ftr-425	853	15	,	,	PUNCT
ftr-425	853	16	jcx-5	jcx-5	X
ftr-425	853	17	1	1	NUM
ftr-425	853	18	-	-	SYM
ftr-425	853	19	01	01	NUM
ftr-425	853	20	,	,	PUNCT
ftr-425	853	21	at	at	ADP
ftr-425	853	22	8	8	NUM
ftr-425	853	23	(	(	PUNCT
ftr-425	853	24	2001	2001	NUM
ftr-425	853	25	)	)	PUNCT
ftr-425	853	26	(	(	PUNCT
ftr-425	853	27	estimating	estimate	VERB
ftr-425	853	28	the	the	DET
ftr-425	853	29	total	total	ADJ
ftr-425	853	30	revenue	revenue	NOUN
ftr-425	853	31	cost	cost	NOUN
ftr-425	853	32	of	of	ADP
ftr-425	853	33	the	the	DET
ftr-425	853	34	economic	economic	ADJ
ftr-425	853	35	and	and	CCONJ
ftr-425	853	36	growth	growth	NOUN
ftr-425	853	37	tax	tax	NOUN
ftr-425	853	38	relief	relief	NOUN
ftr-425	853	39	reconciliation	reconciliation	NOUN
ftr-425	853	40	act	act	NOUN
ftr-425	853	41	of	of	ADP
ftr-425	853	42	2001	2001	NUM
ftr-425	853	43	at	at	ADP
ftr-425	853	44	$	$	SYM
ftr-425	853	45	1.35	1.35	NUM
ftr-425	853	46	trillion	trillion	NUM
ftr-425	853	47	)	)	PUNCT
ftr-425	853	48	;	;	PUNCT
ftr-425	853	49	joint	joint	ADJ
ftr-425	853	50	comm	comm	NOUN
ftr-425	853	51	.	.	PUNCT
ftr-425	854	1	on	on	ADP
ftr-425	854	2	tax'n	tax'n	NOUN
ftr-425	854	3	,	,	PUNCT
ftr-425	854	4	estimated	estimate	VERB
ftr-425	854	5	budget	budget	NOUN
ftr-425	854	6	effects	effect	NOUN
ftr-425	854	7	of	of	ADP
ftr-425	854	8	the	the	DET
ftr-425	854	9	conference	conference	NOUN
ftr-425	854	10	agreement	agreement	NOUN
ftr-425	854	11	for	for	ADP
ftr-425	854	12	h.r	h.r	PROPN
ftr-425	854	13	.	.	PROPN
ftr-425	854	14	2	2	NUM
ftr-425	854	15	,	,	PUNCT
ftr-425	854	16	the	the	DET
ftr-425	854	17	"	"	PUNCT
ftr-425	854	18	jobs	job	NOUN
ftr-425	854	19	and	and	CCONJ
ftr-425	854	20	growth	growth	NOUN
ftr-425	854	21	tax	tax	NOUN
ftr-425	854	22	relief	relief	NOUN
ftr-425	854	23	reconciliation	reconciliation	NOUN
ftr-425	854	24	act	act	NOUN
ftr-425	854	25	of2003	of2003	PROPN
ftr-425	854	26	,	,	PUNCT
ftr-425	854	27	"	"	PUNCT
ftr-425	854	28	fiscal	fiscal	ADJ
ftr-425	854	29	years	year	NOUN
ftr-425	854	30	2003	2003	NUM
ftr-425	854	31	-	-	SYM
ftr-425	854	32	2013	2013	NUM
ftr-425	854	33	,	,	PUNCT
ftr-425	854	34	jcx-55	jcx-55	NOUN
ftr-425	854	35	-	-	NOUN
ftr-425	854	36	03	03	NUM
ftr-425	854	37	,	,	PUNCT
ftr-425	854	38	at	at	ADP
ftr-425	854	39	2	2	NUM
ftr-425	854	40	(	(	PUNCT
ftr-425	854	41	2001	2001	NUM
ftr-425	854	42	)	)	PUNCT
ftr-425	854	43	(	(	PUNCT
ftr-425	854	44	estimating	estimate	VERB
ftr-425	854	45	the	the	DET
ftr-425	854	46	total	total	ADJ
ftr-425	854	47	revenue	revenue	NOUN
ftr-425	854	48	cost	cost	NOUN
ftr-425	854	49	of	of	ADP
ftr-425	854	50	the	the	DET
ftr-425	854	51	jobs	job	NOUN
ftr-425	854	52	and	and	CCONJ
ftr-425	854	53	growth	growth	NOUN
ftr-425	854	54	tax	tax	NOUN
ftr-425	854	55	relief	relief	NOUN
ftr-425	854	56	reconciliation	reconciliation	NOUN
ftr-425	854	57	act	act	NOUN
ftr-425	854	58	of	of	ADP
ftr-425	854	59	2003	2003	NUM
ftr-425	854	60	at	at	ADP
ftr-425	854	61	$	$	SYM
ftr-425	854	62	350	350	NUM
ftr-425	854	63	billion	billion	NUM
ftr-425	854	64	)	)	PUNCT
ftr-425	854	65	.	.	PUNCT
ftr-425	855	1	[	[	X
ftr-425	855	2	vol	vol	NOUN
ftr-425	855	3	.	.	PUNCT
ftr-425	855	4	6:9	6:9	NUM
ftr-425	855	5	litigation	litigation	NOUN
ftr-425	855	6	expenses	expense	NOUN
ftr-425	855	7	and	and	CCONJ
ftr-425	855	8	the	the	DET
ftr-425	855	9	amt	amt	PROPN
ftr-425	855	10	for	for	ADP
ftr-425	855	11	defamation	defamation	NOUN
ftr-425	855	12	,	,	PUNCT
ftr-425	855	13	intentional	intentional	ADJ
ftr-425	855	14	infliction	infliction	NOUN
ftr-425	855	15	of	of	ADP
ftr-425	855	16	emotional	emotional	ADJ
ftr-425	855	17	distress	distress	NOUN
ftr-425	855	18	,	,	PUNCT
ftr-425	855	19	or	or	CCONJ
ftr-425	855	20	punitive	punitive	ADJ
ftr-425	855	21	damages	damage	NOUN
ftr-425	855	22	should	should	AUX
ftr-425	855	23	be	be	AUX
ftr-425	855	24	relegated	relegate	VERB
ftr-425	855	25	to	to	ADP
ftr-425	855	26	the	the	DET
ftr-425	855	27	status	status	NOUN
ftr-425	855	28	of	of	ADP
ftr-425	855	29	miscellaneous	miscellaneous	ADJ
ftr-425	855	30	itemized	itemize	VERB
ftr-425	855	31	deductions	deduction	NOUN
ftr-425	855	32	that	that	PRON
ftr-425	855	33	are	be	AUX
ftr-425	855	34	subject	subject	ADJ
ftr-425	855	35	to	to	ADP
ftr-425	855	36	complete	complete	ADJ
ftr-425	855	37	disallowance	disallowance	NOUN
ftr-425	855	38	under	under	ADP
ftr-425	855	39	the	the	DET
ftr-425	855	40	amt	amt	PROPN
ftr-425	855	41	.	.	PUNCT
ftr-425	856	1	accordingly	accordingly	ADV
ftr-425	856	2	,	,	PUNCT
ftr-425	856	3	the	the	DET
ftr-425	856	4	amt	amt	PROPN
ftr-425	856	5	trap	trap	NOUN
ftr-425	856	6	should	should	AUX
ftr-425	856	7	be	be	AUX
ftr-425	856	8	corrected	correct	VERB
ftr-425	856	9	for	for	ADP
ftr-425	856	10	all	all	DET
ftr-425	856	11	possible	possible	ADJ
ftr-425	856	12	situations	situation	NOUN
ftr-425	856	13	in	in	ADP
ftr-425	856	14	which	which	PRON
ftr-425	856	15	it	it	PRON
ftr-425	856	16	would	would	AUX
ftr-425	856	17	otherwise	otherwise	ADV
ftr-425	856	18	arise	arise	VERB
ftr-425	856	19	.	.	PUNCT
ftr-425	857	1	this	this	PRON
ftr-425	857	2	could	could	AUX
ftr-425	857	3	be	be	AUX
ftr-425	857	4	accomplished	accomplish	VERB
ftr-425	857	5	rather	rather	ADV
ftr-425	857	6	easily	easily	ADV
ftr-425	857	7	by	by	ADP
ftr-425	857	8	amending	amend	VERB
ftr-425	857	9	section	section	NOUN
ftr-425	857	10	62(a	62(a	NOUN
ftr-425	857	11	)	)	PUNCT
ftr-425	857	12	to	to	PART
ftr-425	857	13	add	add	VERB
ftr-425	857	14	to	to	ADP
ftr-425	857	15	its	its	PRON
ftr-425	857	16	list	list	NOUN
ftr-425	857	17	of	of	ADP
ftr-425	857	18	above	above	ADP
ftr-425	857	19	-	-	PUNCT
ftr-425	857	20	the	the	DET
ftr-425	857	21	-	-	PUNCT
ftr-425	857	22	line	line	NOUN
ftr-425	857	23	deductions	deduction	NOUN
ftr-425	857	24	the	the	DET
ftr-425	857	25	following	follow	VERB
ftr-425	857	26	:	:	PUNCT
ftr-425	857	27	deductions	deduction	NOUN
ftr-425	857	28	allowed	allow	VERB
ftr-425	857	29	under	under	ADP
ftr-425	857	30	sections	section	NOUN
ftr-425	857	31	162	162	NUM
ftr-425	857	32	or	or	CCONJ
ftr-425	857	33	212	212	NUM
ftr-425	857	34	which	which	PRON
ftr-425	857	35	consist	consist	VERB
ftr-425	857	36	of	of	ADP
ftr-425	857	37	expenses	expense	NOUN
ftr-425	857	38	paid	pay	VERB
ftr-425	857	39	or	or	CCONJ
ftr-425	857	40	incurred	incur	VERB
ftr-425	857	41	in	in	ADP
ftr-425	857	42	connection	connection	NOUN
ftr-425	857	43	with	with	ADP
ftr-425	857	44	the	the	DET
ftr-425	857	45	prosecution	prosecution	NOUN
ftr-425	857	46	of	of	ADP
ftr-425	857	47	a	a	DET
ftr-425	857	48	cause	cause	NOUN
ftr-425	857	49	of	of	ADP
ftr-425	857	50	action	action	NOUN
ftr-425	857	51	.	.	PUNCT
ftr-425	858	1	taking	take	VERB
ftr-425	858	2	the	the	DET
ftr-425	858	3	rules	rule	NOUN
ftr-425	858	4	governing	govern	VERB
ftr-425	858	5	the	the	DET
ftr-425	858	6	taxation	taxation	NOUN
ftr-425	858	7	of	of	ADP
ftr-425	858	8	damage	damage	NOUN
ftr-425	858	9	awards	award	NOUN
ftr-425	858	10	under	under	ADP
ftr-425	858	11	section	section	NOUN
ftr-425	858	12	104(a	104(a	PROPN
ftr-425	858	13	)	)	PUNCT
ftr-425	858	14	as	as	ADP
ftr-425	858	15	a	a	DET
ftr-425	858	16	given	give	VERB
ftr-425	858	17	,	,	PUNCT
ftr-425	858	18	the	the	DET
ftr-425	858	19	amendment	amendment	NOUN
ftr-425	858	20	to	to	PART
ftr-425	858	21	section	section	VERB
ftr-425	858	22	62(a	62(a	NOUN
ftr-425	858	23	)	)	PUNCT
ftr-425	858	24	proposed	propose	VERB
ftr-425	858	25	above	above	ADV
ftr-425	858	26	would	would	AUX
ftr-425	858	27	reach	reach	VERB
ftr-425	858	28	the	the	DET
ftr-425	858	29	legal	legal	ADJ
ftr-425	858	30	fees	fee	NOUN
ftr-425	858	31	incurred	incur	VERB
ftr-425	858	32	in	in	ADP
ftr-425	858	33	order	order	NOUN
ftr-425	858	34	to	to	PART
ftr-425	858	35	obtain	obtain	VERB
ftr-425	858	36	any	any	DET
ftr-425	858	37	taxable	taxable	ADJ
ftr-425	858	38	recovery	recovery	NOUN
ftr-425	858	39	.	.	PUNCT
ftr-425	859	1	yet	yet	ADV
ftr-425	859	2	because	because	SCONJ
ftr-425	859	3	section	section	PROPN
ftr-425	859	4	62(a	62(a	NOUN
ftr-425	859	5	)	)	PUNCT
ftr-425	859	6	is	be	AUX
ftr-425	859	7	a	a	DET
ftr-425	859	8	deduction	deduction	NOUN
ftr-425	859	9	-	-	PUNCT
ftr-425	859	10	ordering	order	VERB
ftr-425	859	11	statute	statute	NOUN
ftr-425	859	12	as	as	SCONJ
ftr-425	859	13	opposed	oppose	VERB
ftr-425	859	14	to	to	ADP
ftr-425	859	15	a	a	DET
ftr-425	859	16	deduction	deduction	NOUN
ftr-425	859	17	-	-	PUNCT
ftr-425	859	18	granting	grant	VERB
ftr-425	859	19	provision	provision	NOUN
ftr-425	859	20	,	,	PUNCT
ftr-425	859	21	the	the	DET
ftr-425	859	22	proposed	propose	VERB
ftr-425	859	23	amendment	amendment	NOUN
ftr-425	859	24	would	would	AUX
ftr-425	859	25	not	not	PART
ftr-425	859	26	affect	affect	VERB
ftr-425	859	27	the	the	DET
ftr-425	859	28	nondeductibility	nondeductibility	NOUN
ftr-425	859	29	of	of	ADP
ftr-425	859	30	legal	legal	ADJ
ftr-425	859	31	fees	fee	NOUN
ftr-425	859	32	incurred	incur	VERB
ftr-425	859	33	to	to	PART
ftr-425	859	34	procure	procure	VERB
ftr-425	859	35	damages	damage	NOUN
ftr-425	859	36	that	that	PRON
ftr-425	859	37	are	be	AUX
ftr-425	859	38	excluded	exclude	VERB
ftr-425	859	39	from	from	ADP
ftr-425	859	40	gross	gross	PROPN
ftr-425	859	41	income.8	income.8	PROPN
ftr-425	859	42	'	'	PUNCT
ftr-425	859	43	thus	thus	ADV
ftr-425	859	44	,	,	PUNCT
ftr-425	859	45	the	the	DET
ftr-425	859	46	proposed	propose	VERB
ftr-425	859	47	amendment	amendment	NOUN
ftr-425	859	48	to	to	PART
ftr-425	859	49	section	section	VERB
ftr-425	859	50	62(a	62(a	NOUN
ftr-425	859	51	)	)	PUNCT
ftr-425	859	52	would	would	AUX
ftr-425	859	53	address	address	VERB
ftr-425	859	54	only	only	ADV
ftr-425	859	55	the	the	DET
ftr-425	859	56	tax	tax	NOUN
ftr-425	859	57	treatment	treatment	NOUN
ftr-425	859	58	of	of	ADP
ftr-425	859	59	legal	legal	ADJ
ftr-425	859	60	fees	fee	NOUN
ftr-425	859	61	that	that	PRON
ftr-425	859	62	give	give	VERB
ftr-425	859	63	rise	rise	NOUN
ftr-425	859	64	to	to	ADP
ftr-425	859	65	the	the	DET
ftr-425	859	66	amt	amt	PROPN
ftr-425	859	67	trap	trap	NOUN
ftr-425	859	68	,	,	PUNCT
ftr-425	859	69	while	while	SCONJ
ftr-425	859	70	being	be	AUX
ftr-425	859	71	broad	broad	ADJ
ftr-425	859	72	enough	enough	ADV
ftr-425	859	73	to	to	PART
ftr-425	859	74	reach	reach	VERB
ftr-425	859	75	any	any	DET
ftr-425	859	76	case	case	NOUN
ftr-425	859	77	in	in	ADP
ftr-425	859	78	which	which	PRON
ftr-425	859	79	above	above	ADP
ftr-425	859	80	-	-	PUNCT
ftr-425	859	81	the	the	DET
ftr-425	859	82	-	-	PUNCT
ftr-425	859	83	line	line	NOUN
ftr-425	859	84	treatment	treatment	NOUN
ftr-425	859	85	is	be	AUX
ftr-425	859	86	appropriate	appropriate	ADJ
ftr-425	859	87	.	.	PUNCT
ftr-425	860	1	conclusion	conclusion	NOUN
ftr-425	860	2	the	the	DET
ftr-425	860	3	unjust	unjust	ADJ
ftr-425	860	4	and	and	CCONJ
ftr-425	860	5	unfair	unfair	ADJ
ftr-425	860	6	tax	tax	NOUN
ftr-425	860	7	treatment	treatment	NOUN
ftr-425	860	8	of	of	ADP
ftr-425	860	9	legal	legal	ADJ
ftr-425	860	10	fees	fee	NOUN
ftr-425	860	11	under	under	ADP
ftr-425	860	12	the	the	DET
ftr-425	860	13	amt	amt	PROPN
ftr-425	860	14	has	have	AUX
ftr-425	860	15	been	be	AUX
ftr-425	860	16	known	know	VERB
ftr-425	860	17	for	for	ADP
ftr-425	860	18	years	year	NOUN
ftr-425	860	19	.	.	PUNCT
ftr-425	861	1	while	while	SCONJ
ftr-425	861	2	the	the	DET
ftr-425	861	3	issue	issue	NOUN
ftr-425	861	4	of	of	ADP
ftr-425	861	5	whether	whether	SCONJ
ftr-425	861	6	a	a	DET
ftr-425	861	7	portion	portion	NOUN
ftr-425	861	8	of	of	ADP
ftr-425	861	9	a	a	DET
ftr-425	861	10	taxable	taxable	ADJ
ftr-425	861	11	damages	damage	NOUN
ftr-425	861	12	recovery	recovery	NOUN
ftr-425	861	13	that	that	PRON
ftr-425	861	14	is	be	AUX
ftr-425	861	15	paid	pay	VERB
ftr-425	861	16	to	to	ADP
ftr-425	861	17	the	the	DET
ftr-425	861	18	plaintiffs	plaintiff	NOUN
ftr-425	861	19	attorney	attorney	NOUN
ftr-425	861	20	pursuant	pursuant	VERB
ftr-425	861	21	to	to	ADP
ftr-425	861	22	a	a	DET
ftr-425	861	23	contingency	contingency	NOUN
ftr-425	861	24	fee	fee	NOUN
ftr-425	861	25	arrangement	arrangement	NOUN
ftr-425	861	26	is	be	AUX
ftr-425	861	27	currently	currently	ADV
ftr-425	861	28	before	before	SCONJ
ftr-425	861	29	the	the	DET
ftr-425	861	30	supreme	supreme	PROPN
ftr-425	861	31	court	court	PROPN
ftr-425	861	32	,	,	PUNCT
ftr-425	861	33	a	a	DET
ftr-425	861	34	plausible	plausible	ADJ
ftr-425	861	35	interpretive	interpretive	ADJ
ftr-425	861	36	solution	solution	NOUN
ftr-425	861	37	to	to	ADP
ftr-425	861	38	the	the	DET
ftr-425	861	39	problem	problem	NOUN
ftr-425	861	40	does	do	AUX
ftr-425	861	41	not	not	PART
ftr-425	861	42	appear	appear	VERB
ftr-425	861	43	to	to	PART
ftr-425	861	44	exist	exist	VERB
ftr-425	861	45	.	.	PUNCT
ftr-425	862	1	simply	simply	ADV
ftr-425	862	2	put	put	VERB
ftr-425	862	3	,	,	PUNCT
ftr-425	862	4	the	the	DET
ftr-425	862	5	responsibility	responsibility	NOUN
ftr-425	862	6	for	for	ADP
ftr-425	862	7	correcting	correct	VERB
ftr-425	862	8	the	the	DET
ftr-425	862	9	matter	matter	NOUN
ftr-425	862	10	rests	rest	VERB
ftr-425	862	11	with	with	ADP
ftr-425	862	12	congress	congress	PROPN
ftr-425	862	13	.	.	PUNCT
ftr-425	863	1	given	give	VERB
ftr-425	863	2	the	the	DET
ftr-425	863	3	wellpublicized	wellpublicize	VERB
ftr-425	863	4	tax	tax	NOUN
ftr-425	863	5	burden	burden	NOUN
ftr-425	863	6	placed	place	VERB
ftr-425	863	7	on	on	ADP
ftr-425	863	8	unsuspecting	unsuspecting	ADJ
ftr-425	863	9	plaintiffs	plaintiff	NOUN
ftr-425	863	10	,	,	PUNCT
ftr-425	863	11	the	the	DET
ftr-425	863	12	additional	additional	ADJ
ftr-425	863	13	costs	cost	NOUN
ftr-425	863	14	of	of	ADP
ftr-425	863	15	settlement	settlement	NOUN
ftr-425	863	16	that	that	PRON
ftr-425	863	17	properly	properly	ADV
ftr-425	863	18	advised	advise	VERB
ftr-425	863	19	plaintiffs	plaintiff	NOUN
ftr-425	863	20	may	may	AUX
ftr-425	863	21	be	be	AUX
ftr-425	863	22	able	able	ADJ
ftr-425	863	23	to	to	PART
ftr-425	863	24	shift	shift	VERB
ftr-425	863	25	to	to	ADP
ftr-425	863	26	defendants	defendant	NOUN
ftr-425	863	27	,	,	PUNCT
ftr-425	863	28	and	and	CCONJ
ftr-425	863	29	the	the	DET
ftr-425	863	30	burdens	burden	NOUN
ftr-425	863	31	placed	place	VERB
ftr-425	863	32	on	on	ADP
ftr-425	863	33	scarce	scarce	ADJ
ftr-425	863	34	judicial	judicial	ADJ
ftr-425	863	35	resources	resource	NOUN
ftr-425	863	36	due	due	ADP
ftr-425	863	37	to	to	ADP
ftr-425	863	38	litigation	litigation	NOUN
ftr-425	863	39	concerning	concern	VERB
ftr-425	863	40	not	not	PART
ftr-425	863	41	only	only	ADV
ftr-425	863	42	the	the	DET
ftr-425	863	43	plaintiffs	plaintiff	NOUN
ftr-425	863	44	underlying	underlie	VERB
ftr-425	863	45	tax	tax	NOUN
ftr-425	863	46	liability	liability	NOUN
ftr-425	863	47	but	but	CCONJ
ftr-425	863	48	also	also	ADV
ftr-425	863	49	issues	issue	NOUN
ftr-425	863	50	tangentially	tangentially	ADV
ftr-425	863	51	related	relate	VERB
ftr-425	863	52	to	to	ADP
ftr-425	863	53	it	it	PRON
ftr-425	863	54	(	(	PUNCT
ftr-425	863	55	legal	legal	ADJ
ftr-425	863	56	malpractice	malpractice	NOUN
ftr-425	863	57	,	,	PUNCT
ftr-425	863	58	tax	tax	NOUN
ftr-425	863	59	gross	gross	ADJ
ftr-425	863	60	-	-	PUNCT
ftr-425	863	61	ups	up	NOUN
ftr-425	863	62	,	,	PUNCT
ftr-425	863	63	etc	etc	X
ftr-425	863	64	.	.	X
ftr-425	863	65	)	)	PUNCT
ftr-425	863	66	,	,	PUNCT
ftr-425	863	67	the	the	DET
ftr-425	863	68	failure	failure	NOUN
ftr-425	863	69	of	of	ADP
ftr-425	863	70	congress	congress	PROPN
ftr-425	863	71	to	to	PART
ftr-425	863	72	act	act	VERB
ftr-425	863	73	on	on	ADP
ftr-425	863	74	the	the	DET
ftr-425	863	75	matter	matter	NOUN
ftr-425	863	76	defies	defy	VERB
ftr-425	863	77	logic	logic	NOUN
ftr-425	863	78	.	.	PUNCT
ftr-425	864	1	this	this	PRON
ftr-425	864	2	is	be	AUX
ftr-425	864	3	particularly	particularly	ADV
ftr-425	864	4	so	so	ADV
ftr-425	864	5	when	when	SCONJ
ftr-425	864	6	a	a	DET
ftr-425	864	7	comprehensive	comprehensive	ADJ
ftr-425	864	8	solution	solution	NOUN
ftr-425	864	9	to	to	ADP
ftr-425	864	10	the	the	DET
ftr-425	864	11	improper	improper	ADJ
ftr-425	864	12	tax	tax	NOUN
ftr-425	864	13	treatment	treatment	NOUN
ftr-425	864	14	of	of	ADP
ftr-425	864	15	legal	legal	ADJ
ftr-425	864	16	fees	fee	NOUN
ftr-425	864	17	could	could	AUX
ftr-425	864	18	be	be	AUX
ftr-425	864	19	accomplished	accomplish	VERB
ftr-425	864	20	through	through	ADP
ftr-425	864	21	a	a	DET
ftr-425	864	22	onesentence	onesentence	NOUN
ftr-425	864	23	provision	provision	NOUN
ftr-425	864	24	that	that	PRON
ftr-425	864	25	,	,	PUNCT
ftr-425	864	26	if	if	SCONJ
ftr-425	864	27	enacted	enact	VERB
ftr-425	864	28	,	,	PUNCT
ftr-425	864	29	would	would	AUX
ftr-425	864	30	have	have	VERB
ftr-425	864	31	negligible	negligible	ADJ
ftr-425	864	32	impact	impact	NOUN
ftr-425	864	33	on	on	ADP
ftr-425	864	34	the	the	DET
ftr-425	864	35	federal	federal	ADJ
ftr-425	864	36	fisc	fisc	NOUN
ftr-425	864	37	.	.	PUNCT
ftr-425	865	1	looking	look	VERB
ftr-425	865	2	on	on	ADP
ftr-425	865	3	the	the	DET
ftr-425	865	4	bright	bright	ADJ
ftr-425	865	5	side	side	NOUN
ftr-425	865	6	,	,	PUNCT
ftr-425	865	7	the	the	DET
ftr-425	865	8	senate	senate	PROPN
ftr-425	865	9	has	have	AUX
ftr-425	865	10	recently	recently	ADV
ftr-425	865	11	recognized	recognize	VERB
ftr-425	865	12	that	that	SCONJ
ftr-425	865	13	the	the	DET
ftr-425	865	14	tax	tax	NOUN
ftr-425	865	15	treatment	treatment	NOUN
ftr-425	865	16	of	of	ADP
ftr-425	865	17	plaintiffs	plaintiff	NOUN
ftr-425	865	18	legal	legal	ADJ
ftr-425	865	19	fees	fee	NOUN
ftr-425	865	20	in	in	ADP
ftr-425	865	21	discrimination	discrimination	NOUN
ftr-425	865	22	cases	case	NOUN
ftr-425	865	23	simply	simply	ADV
ftr-425	865	24	can	can	AUX
ftr-425	865	25	not	not	PART
ftr-425	865	26	stand	stand	VERB
ftr-425	865	27	.	.	PUNCT
ftr-425	866	1	while	while	SCONJ
ftr-425	866	2	this	this	DET
ftr-425	866	3	less	less	ADV
ftr-425	866	4	comprehensive	comprehensive	ADJ
ftr-425	866	5	and	and	CCONJ
ftr-425	866	6	more	more	ADV
ftr-425	866	7	complicated	complicated	ADJ
ftr-425	866	8	legislative	legislative	ADJ
ftr-425	866	9	fix	fix	NOUN
ftr-425	866	10	is	be	AUX
ftr-425	866	11	not	not	PART
ftr-425	866	12	ideal	ideal	ADJ
ftr-425	866	13	,	,	PUNCT
ftr-425	866	14	its	its	PRON
ftr-425	866	15	enactment	enactment	NOUN
ftr-425	866	16	would	would	AUX
ftr-425	866	17	be	be	AUX
ftr-425	866	18	a	a	DET
ftr-425	866	19	welcome	welcome	ADJ
ftr-425	866	20	sign	sign	NOUN
ftr-425	866	21	.	.	PUNCT
ftr-425	867	1	by	by	ADP
ftr-425	867	2	correcting	correct	VERB
ftr-425	867	3	the	the	DET
ftr-425	867	4	most	most	ADV
ftr-425	867	5	visible	visible	ADJ
ftr-425	867	6	and	and	CCONJ
ftr-425	867	7	economically	economically	ADV
ftr-425	867	8	significant	significant	ADJ
ftr-425	867	9	instances	instance	NOUN
ftr-425	867	10	of	of	ADP
ftr-425	867	11	the	the	DET
ftr-425	867	12	amt	amt	PROPN
ftr-425	867	13	trap	trap	NOUN
ftr-425	867	14	,	,	PUNCT
ftr-425	867	15	congress	congress	PROPN
ftr-425	867	16	will	will	AUX
ftr-425	867	17	at	at	ADV
ftr-425	867	18	least	least	ADJ
ftr-425	867	19	demonstrate	demonstrate	VERB
ftr-425	867	20	that	that	SCONJ
ftr-425	867	21	it	it	PRON
ftr-425	867	22	will	will	AUX
ftr-425	867	23	no	no	ADV
ftr-425	867	24	longer	long	ADV
ftr-425	867	25	turn	turn	VERB
ftr-425	867	26	a	a	DET
ftr-425	867	27	blind	blind	ADJ
ftr-425	867	28	eye	eye	NOUN
ftr-425	867	29	to	to	ADP
ftr-425	867	30	the	the	DET
ftr-425	867	31	injustice	injustice	NOUN
ftr-425	867	32	caused	cause	VERB
ftr-425	867	33	by	by	ADP
ftr-425	867	34	the	the	DET
ftr-425	867	35	tax	tax	NOUN
ftr-425	867	36	treatment	treatment	NOUN
ftr-425	867	37	of	of	ADP
ftr-425	867	38	litigation	litigation	NOUN
ftr-425	867	39	expenses	expense	NOUN
ftr-425	867	40	under	under	ADP
ftr-425	867	41	the	the	DET
ftr-425	867	42	amt	amt	PROPN
ftr-425	867	43	.	.	PUNCT
ftr-425	868	1	188	188	NUM
ftr-425	868	2	.	.	PUNCT
ftr-425	869	1	see	see	VERB
ftr-425	869	2	irc	irc	PROPN
ftr-425	869	3	§	§	PROPN
ftr-425	869	4	265(a)(1	265(a)(1	PROPN
ftr-425	869	5	)	)	PUNCT
ftr-425	869	6	.	.	PUNCT
ftr-425	870	1	2004	2004	NUM
ftr-425	870	2	]	]	PUNCT
ftr-425	870	3	florida	florida	PROPN
ftr-425	870	4	tax	tax	PROPN
ftr-425	870	5	review	review	PROPN
ftr-425	870	6	addendum	addendum	ADJ
ftr-425	870	7	the	the	DET
ftr-425	870	8	portion	portion	NOUN
ftr-425	870	9	of	of	ADP
ftr-425	870	10	the	the	DET
ftr-425	870	11	senate	senate	PROPN
ftr-425	870	12	version	version	NOUN
ftr-425	870	13	of	of	ADP
ftr-425	870	14	the	the	DET
ftr-425	870	15	american	american	ADJ
ftr-425	870	16	jobs	jobs	PROPN
ftr-425	870	17	creation	creation	PROPN
ftr-425	870	18	act	act	NOUN
ftr-425	870	19	of	of	ADP
ftr-425	870	20	2004	2004	NUM
ftr-425	870	21	that	that	PRON
ftr-425	870	22	conferred	confer	VERB
ftr-425	870	23	above	above	ADP
ftr-425	870	24	-	-	PUNCT
ftr-425	870	25	the	the	DET
ftr-425	870	26	-	-	PUNCT
ftr-425	870	27	line	line	NOUN
ftr-425	870	28	status	status	NOUN
ftr-425	870	29	to	to	ADP
ftr-425	870	30	certain	certain	ADJ
ftr-425	870	31	legal	legal	ADJ
ftr-425	870	32	fees89	fees89	NOUN
ftr-425	870	33	was	be	AUX
ftr-425	870	34	adopted	adopt	VERB
ftr-425	870	35	(	(	PUNCT
ftr-425	870	36	with	with	ADP
ftr-425	870	37	slight	slight	ADJ
ftr-425	870	38	modification	modification	NOUN
ftr-425	870	39	,	,	PUNCT
ftr-425	870	40	as	as	SCONJ
ftr-425	870	41	discussed	discuss	VERB
ftr-425	870	42	below	below	ADV
ftr-425	870	43	)	)	PUNCT
ftr-425	870	44	by	by	ADP
ftr-425	870	45	the	the	DET
ftr-425	870	46	house	house	PROPN
ftr-425	870	47	-	-	PUNCT
ftr-425	870	48	senate	senate	PROPN
ftr-425	870	49	conference	conference	NOUN
ftr-425	870	50	committee	committee	NOUN
ftr-425	870	51	charged	charge	VERB
ftr-425	870	52	with	with	ADP
ftr-425	870	53	reconciling	reconcile	VERB
ftr-425	870	54	the	the	DET
ftr-425	870	55	differences	difference	NOUN
ftr-425	870	56	between	between	ADP
ftr-425	870	57	the	the	DET
ftr-425	870	58	chambers	chamber	NOUN
ftr-425	870	59	'	'	PART
ftr-425	870	60	two	two	NUM
ftr-425	870	61	bills	bill	NOUN
ftr-425	870	62	.	.	PUNCT
ftr-425	871	1	'90	'90	PROPN
ftr-425	871	2	accordingly	accordingly	ADV
ftr-425	871	3	,	,	PUNCT
ftr-425	871	4	section	section	NOUN
ftr-425	871	5	703	703	NUM
ftr-425	871	6	of	of	ADP
ftr-425	871	7	the	the	DET
ftr-425	871	8	american	american	ADJ
ftr-425	871	9	jobs	jobs	PROPN
ftr-425	871	10	creation	creation	PROPN
ftr-425	871	11	act	act	NOUN
ftr-425	871	12	of	of	ADP
ftr-425	871	13	2004	2004	NUM
ftr-425	871	14	(	(	PUNCT
ftr-425	871	15	hereinafter	hereinafter	NOUN
ftr-425	871	16	"	"	PUNCT
ftr-425	871	17	act	act	NOUN
ftr-425	871	18	section	section	NOUN
ftr-425	871	19	703	703	NUM
ftr-425	871	20	"	"	PUNCT
ftr-425	871	21	)	)	PUNCT
ftr-425	871	22	created	create	VERB
ftr-425	871	23	a	a	DET
ftr-425	871	24	new	new	ADJ
ftr-425	871	25	provision	provision	NOUN
ftr-425	871	26	,	,	PUNCT
ftr-425	871	27	enumerated	enumerate	VERB
ftr-425	871	28	as	as	ADP
ftr-425	871	29	irc	irc	NOUN
ftr-425	871	30	section	section	NOUN
ftr-425	871	31	62(a)(19),91	62(a)(19),91	NUM
ftr-425	871	32	conferring	conferring	NOUN
ftr-425	871	33	above	above	ADP
ftr-425	871	34	-	-	PUNCT
ftr-425	871	35	the	the	DET
ftr-425	871	36	-	-	PUNCT
ftr-425	871	37	line	line	NOUN
ftr-425	871	38	status	status	NOUN
ftr-425	871	39	for	for	ADP
ftr-425	871	40	attorney	attorney	NOUN
ftr-425	871	41	's	's	PART
ftr-425	871	42	fees	fee	NOUN
ftr-425	871	43	and	and	CCONJ
ftr-425	871	44	court	court	NOUN
ftr-425	871	45	costs	cost	NOUN
ftr-425	871	46	paid	pay	VERB
ftr-425	871	47	in	in	ADP
ftr-425	871	48	connection	connection	NOUN
ftr-425	871	49	with	with	ADP
ftr-425	871	50	the	the	DET
ftr-425	871	51	prosecution	prosecution	NOUN
ftr-425	871	52	of	of	ADP
ftr-425	871	53	a	a	DET
ftr-425	871	54	cause	cause	NOUN
ftr-425	871	55	of	of	ADP
ftr-425	871	56	action	action	NOUN
ftr-425	871	57	for	for	ADP
ftr-425	871	58	certain	certain	ADJ
ftr-425	871	59	claims	claim	NOUN
ftr-425	871	60	against	against	ADP
ftr-425	871	61	the	the	DET
ftr-425	871	62	federal	federal	ADJ
ftr-425	871	63	government	government	NOUN
ftr-425	871	64	,	,	PUNCT
ftr-425	871	65	a	a	DET
ftr-425	871	66	private	private	ADJ
ftr-425	871	67	cause	cause	NOUN
ftr-425	871	68	of	of	ADP
ftr-425	871	69	action	action	NOUN
ftr-425	871	70	under	under	ADP
ftr-425	871	71	the	the	DET
ftr-425	871	72	medicare	medicare	PROPN
ftr-425	871	73	secondary	secondary	PROPN
ftr-425	871	74	payer	payer	PROPN
ftr-425	871	75	statute	statute	PROPN
ftr-425	871	76	,	,	PUNCT
ftr-425	871	77	and	and	CCONJ
ftr-425	871	78	,	,	PUNCT
ftr-425	871	79	most	most	ADV
ftr-425	871	80	significantly	significantly	ADV
ftr-425	871	81	,	,	PUNCT
ftr-425	871	82	any	any	DET
ftr-425	871	83	claim	claim	NOUN
ftr-425	871	84	of	of	ADP
ftr-425	871	85	"	"	PUNCT
ftr-425	871	86	unlawful	unlawful	ADJ
ftr-425	871	87	discrimination	discrimination	NOUN
ftr-425	871	88	"	"	PUNCT
ftr-425	871	89	as	as	SCONJ
ftr-425	871	90	defined	define	VERB
ftr-425	871	91	in	in	ADP
ftr-425	871	92	the	the	DET
ftr-425	871	93	statute	statute	NOUN
ftr-425	871	94	.	.	PROPN
ftr-425	871	95	'92	'92	NUM
ftr-425	871	96	the	the	DET
ftr-425	871	97	full	full	ADJ
ftr-425	871	98	text	text	NOUN
ftr-425	871	99	of	of	ADP
ftr-425	871	100	the	the	DET
ftr-425	871	101	legislation	legislation	NOUN
ftr-425	871	102	is	be	AUX
ftr-425	871	103	reproduced	reproduce	VERB
ftr-425	871	104	in	in	ADP
ftr-425	871	105	the	the	DET
ftr-425	871	106	appendix	appendix	NOUN
ftr-425	871	107	.	.	PUNCT
ftr-425	872	1	the	the	DET
ftr-425	872	2	legislation	legislation	NOUN
ftr-425	872	3	adopted	adopt	VERB
ftr-425	872	4	at	at	ADP
ftr-425	872	5	the	the	DET
ftr-425	872	6	conference	conference	NOUN
ftr-425	872	7	level	level	NOUN
ftr-425	872	8	was	be	AUX
ftr-425	872	9	largely	largely	ADV
ftr-425	872	10	identical	identical	ADJ
ftr-425	872	11	to	to	ADP
ftr-425	872	12	that	that	PRON
ftr-425	872	13	contained	contain	VERB
ftr-425	872	14	in	in	ADP
ftr-425	872	15	the	the	DET
ftr-425	872	16	senate	senate	PROPN
ftr-425	872	17	bill	bill	NOUN
ftr-425	872	18	;	;	PUNCT
ftr-425	872	19	the	the	DET
ftr-425	872	20	only	only	ADJ
ftr-425	872	21	change	change	NOUN
ftr-425	872	22	made	make	VERB
ftr-425	872	23	concerned	concerned	ADJ
ftr-425	872	24	the	the	DET
ftr-425	872	25	effective	effective	ADJ
ftr-425	872	26	date	date	NOUN
ftr-425	872	27	of	of	ADP
ftr-425	872	28	the	the	DET
ftr-425	872	29	legislation	legislation	NOUN
ftr-425	872	30	.	.	PUNCT
ftr-425	873	1	whereas	whereas	SCONJ
ftr-425	873	2	the	the	DET
ftr-425	873	3	senate	senate	PROPN
ftr-425	873	4	bill	bill	NOUN
ftr-425	873	5	would	would	AUX
ftr-425	873	6	have	have	AUX
ftr-425	873	7	been	be	AUX
ftr-425	873	8	effective	effective	ADJ
ftr-425	873	9	for	for	ADP
ftr-425	873	10	all	all	DET
ftr-425	873	11	fees	fee	NOUN
ftr-425	873	12	and	and	CCONJ
ftr-425	873	13	costs	cost	NOUN
ftr-425	873	14	paid	pay	VERB
ftr-425	873	15	after	after	ADP
ftr-425	873	16	december	december	PROPN
ftr-425	873	17	31	31	NUM
ftr-425	873	18	,	,	PUNCT
ftr-425	873	19	2002	2002	NUM
ftr-425	873	20	,	,	PUNCT
ftr-425	873	21	the	the	DET
ftr-425	873	22	conference	conference	NOUN
ftr-425	873	23	agreement	agreement	NOUN
ftr-425	873	24	made	make	VERB
ftr-425	873	25	act	act	NOUN
ftr-425	873	26	section	section	NOUN
ftr-425	873	27	703	703	NUM
ftr-425	873	28	effective	effective	ADJ
ftr-425	873	29	only	only	ADV
ftr-425	873	30	for	for	ADP
ftr-425	873	31	"	"	PUNCT
ftr-425	873	32	fees	fee	NOUN
ftr-425	873	33	and	and	CCONJ
ftr-425	873	34	costs	cost	NOUN
ftr-425	873	35	paid	pay	VERB
ftr-425	873	36	after	after	ADP
ftr-425	873	37	the	the	DET
ftr-425	873	38	date	date	NOUN
ftr-425	873	39	of	of	ADP
ftr-425	873	40	enactment	enactment	NOUN
ftr-425	873	41	of	of	ADP
ftr-425	873	42	[	[	X
ftr-425	873	43	the	the	DET
ftr-425	873	44	]	]	X
ftr-425	873	45	act	act	NOUN
ftr-425	873	46	,	,	PUNCT
ftr-425	873	47	with	with	ADP
ftr-425	873	48	respect	respect	NOUN
ftr-425	873	49	to	to	ADP
ftr-425	873	50	any	any	DET
ftr-425	873	51	judgment	judgment	NOUN
ftr-425	873	52	or	or	CCONJ
ftr-425	873	53	settlement	settlement	NOUN
ftr-425	873	54	occurring	occur	VERB
ftr-425	873	55	after	after	ADP
ftr-425	873	56	such	such	ADJ
ftr-425	873	57	date	date	NOUN
ftr-425	873	58	.	.	PUNCT
ftr-425	874	1	"'93	"'93	NOUN
ftr-425	874	2	that	that	SCONJ
ftr-425	874	3	effective	effective	ADJ
ftr-425	874	4	date	date	NOUN
ftr-425	874	5	is	be	AUX
ftr-425	874	6	october	october	PROPN
ftr-425	874	7	22	22	NUM
ftr-425	874	8	,	,	PUNCT
ftr-425	874	9	2004	2004	NUM
ftr-425	874	10	,	,	PUNCT
ftr-425	874	11	the	the	DET
ftr-425	874	12	day	day	NOUN
ftr-425	874	13	that	that	PRON
ftr-425	874	14	president	president	PROPN
ftr-425	874	15	bush	bush	PROPN
ftr-425	874	16	signed	sign	VERB
ftr-425	874	17	the	the	DET
ftr-425	874	18	legislation	legislation	NOUN
ftr-425	874	19	into	into	ADP
ftr-425	874	20	law	law	NOUN
ftr-425	874	21	.	.	PUNCT
ftr-425	875	1	as	as	SCONJ
ftr-425	875	2	discussed	discuss	VERB
ftr-425	875	3	in	in	ADP
ftr-425	875	4	part	part	NOUN
ftr-425	875	5	il	il	PROPN
ftr-425	875	6	of	of	ADP
ftr-425	875	7	the	the	DET
ftr-425	875	8	article	article	NOUN
ftr-425	875	9	,	,	PUNCT
ftr-425	875	10	act	act	PROPN
ftr-425	875	11	section	section	NOUN
ftr-425	875	12	703	703	NUM
ftr-425	875	13	represents	represent	VERB
ftr-425	875	14	a	a	DET
ftr-425	875	15	significant	significant	ADJ
ftr-425	875	16	improvement	improvement	NOUN
ftr-425	875	17	in	in	ADP
ftr-425	875	18	the	the	DET
ftr-425	875	19	law	law	NOUN
ftr-425	875	20	(	(	PUNCT
ftr-425	875	21	assuming	assume	VERB
ftr-425	875	22	that	that	SCONJ
ftr-425	875	23	contingent	contingent	ADJ
ftr-425	875	24	attorney	attorney	NOUN
ftr-425	875	25	's	's	PART
ftr-425	875	26	fees	fee	NOUN
ftr-425	875	27	and	and	CCONJ
ftr-425	875	28	court	court	NOUN
ftr-425	875	29	costs	cost	NOUN
ftr-425	875	30	otherwise	otherwise	ADV
ftr-425	875	31	would	would	AUX
ftr-425	875	32	be	be	AUX
ftr-425	875	33	recovered	recover	VERB
ftr-425	875	34	as	as	ADP
ftr-425	875	35	miscellaneous	miscellaneous	ADJ
ftr-425	875	36	itemized	itemize	VERB
ftr-425	875	37	deductions	deduction	NOUN
ftr-425	875	38	.	.	PUNCT
ftr-425	875	39	)	)	PUNCT
ftr-425	876	1	by	by	ADP
ftr-425	876	2	addressing	address	VERB
ftr-425	876	3	legal	legal	ADJ
ftr-425	876	4	fees	fee	NOUN
ftr-425	876	5	incurred	incur	VERB
ftr-425	876	6	in	in	ADP
ftr-425	876	7	virtually	virtually	ADV
ftr-425	876	8	any	any	DET
ftr-425	876	9	employmentrelated	employmentrelated	ADJ
ftr-425	876	10	claim	claim	NOUN
ftr-425	876	11	,	,	PUNCT
ftr-425	876	12	the	the	DET
ftr-425	876	13	legislation	legislation	NOUN
ftr-425	876	14	corrects	correct	VERB
ftr-425	876	15	the	the	DET
ftr-425	876	16	amt	amt	PROPN
ftr-425	876	17	trap	trap	NOUN
ftr-425	876	18	for	for	ADP
ftr-425	876	19	the	the	DET
ftr-425	876	20	vast	vast	ADJ
ftr-425	876	21	majority	majority	NOUN
ftr-425	876	22	of	of	ADP
ftr-425	876	23	189	189	NUM
ftr-425	876	24	.	.	PUNCT
ftr-425	877	1	for	for	ADP
ftr-425	877	2	a	a	DET
ftr-425	877	3	discussion	discussion	NOUN
ftr-425	877	4	of	of	ADP
ftr-425	877	5	the	the	DET
ftr-425	877	6	senate	senate	PROPN
ftr-425	877	7	bill	bill	NOUN
ftr-425	877	8	,	,	PUNCT
ftr-425	877	9	see	see	VERB
ftr-425	877	10	text	text	NOUN
ftr-425	877	11	accompanying	accompanying	ADJ
ftr-425	877	12	supra	supra	PROPN
ftr-425	877	13	notes	note	VERB
ftr-425	877	14	174	174	NUM
ftr-425	877	15	-	-	SYM
ftr-425	877	16	87	87	NUM
ftr-425	877	17	.	.	PUNCT
ftr-425	878	1	190	190	NUM
ftr-425	878	2	.	.	PUNCT
ftr-425	879	1	see	see	VERB
ftr-425	879	2	h.r	h.r	PROPN
ftr-425	879	3	.	.	PROPN
ftr-425	879	4	rep	rep	PROPN
ftr-425	879	5	.	.	PROPN
ftr-425	879	6	no	no	PROPN
ftr-425	879	7	.	.	NOUN
ftr-425	879	8	108	108	NUM
ftr-425	879	9	-	-	SYM
ftr-425	879	10	755	755	NUM
ftr-425	879	11	,	,	PUNCT
ftr-425	879	12	at	at	ADP
ftr-425	879	13	252	252	NUM
ftr-425	879	14	-	-	SYM
ftr-425	879	15	54	54	NUM
ftr-425	879	16	(	(	PUNCT
ftr-425	879	17	2004	2004	NUM
ftr-425	879	18	)	)	PUNCT
ftr-425	879	19	.	.	PUNCT
ftr-425	880	1	the	the	DET
ftr-425	880	2	legislation	legislation	NOUN
ftr-425	880	3	as	as	SCONJ
ftr-425	880	4	originally	originally	ADV
ftr-425	880	5	passed	pass	VERB
ftr-425	880	6	by	by	ADP
ftr-425	880	7	the	the	DET
ftr-425	880	8	house	house	PROPN
ftr-425	880	9	of	of	ADP
ftr-425	880	10	representatives	representative	NOUN
ftr-425	880	11	did	do	AUX
ftr-425	880	12	not	not	PART
ftr-425	880	13	contain	contain	VERB
ftr-425	880	14	a	a	DET
ftr-425	880	15	corresponding	corresponding	ADJ
ftr-425	880	16	provision	provision	NOUN
ftr-425	880	17	addressing	address	VERB
ftr-425	880	18	the	the	DET
ftr-425	880	19	taxation	taxation	NOUN
ftr-425	880	20	of	of	ADP
ftr-425	880	21	attorney	attorney	NOUN
ftr-425	880	22	fees	fee	NOUN
ftr-425	880	23	.	.	PUNCT
ftr-425	881	1	see	see	VERB
ftr-425	881	2	i	i	PRON
ftr-425	881	3	d.	d.	PROPN
ftr-425	881	4	at	at	ADP
ftr-425	881	5	253	253	NUM
ftr-425	881	6	.	.	PUNCT
ftr-425	882	1	191	191	NUM
ftr-425	882	2	.	.	PUNCT
ftr-425	883	1	while	while	SCONJ
ftr-425	883	2	the	the	DET
ftr-425	883	3	legislation	legislation	NOUN
ftr-425	883	4	clearly	clearly	ADV
ftr-425	883	5	intended	intend	VERB
ftr-425	883	6	to	to	PART
ftr-425	883	7	create	create	VERB
ftr-425	883	8	a	a	DET
ftr-425	883	9	new	new	ADJ
ftr-425	883	10	provision	provision	NOUN
ftr-425	883	11	following	follow	VERB
ftr-425	883	12	the	the	DET
ftr-425	883	13	last	last	ADJ
ftr-425	883	14	enumerated	enumerate	VERB
ftr-425	883	15	classification	classification	NOUN
ftr-425	883	16	of	of	ADP
ftr-425	883	17	an	an	DET
ftr-425	883	18	above	above	ADP
ftr-425	883	19	-	-	PUNCT
ftr-425	883	20	the	the	DET
ftr-425	883	21	-	-	PUNCT
ftr-425	883	22	line	line	NOUN
ftr-425	883	23	deduction	deduction	NOUN
ftr-425	883	24	under	under	ADP
ftr-425	883	25	§	§	PROPN
ftr-425	883	26	62(a	62(a	NOUN
ftr-425	883	27	)	)	PUNCT
ftr-425	883	28	,	,	PUNCT
ftr-425	883	29	§	§	PROPN
ftr-425	883	30	62(a)(19	62(a)(19	NUM
ftr-425	883	31	)	)	PUNCT
ftr-425	883	32	already	already	ADV
ftr-425	883	33	existed	exist	VERB
ftr-425	883	34	to	to	PART
ftr-425	883	35	confer	confer	VERB
ftr-425	883	36	above	above	ADP
ftr-425	883	37	-	-	PUNCT
ftr-425	883	38	the	the	DET
ftr-425	883	39	-	-	PUNCT
ftr-425	883	40	line	line	NOUN
ftr-425	883	41	status	status	NOUN
ftr-425	883	42	to	to	ADP
ftr-425	883	43	the	the	DET
ftr-425	883	44	deduction	deduction	NOUN
ftr-425	883	45	under	under	ADP
ftr-425	883	46	§	§	PROPN
ftr-425	883	47	223	223	NUM
ftr-425	883	48	for	for	ADP
ftr-425	883	49	contributions	contribution	NOUN
ftr-425	883	50	to	to	ADP
ftr-425	883	51	health	health	NOUN
ftr-425	883	52	savings	saving	NOUN
ftr-425	883	53	accounts	account	NOUN
ftr-425	883	54	.	.	PUNCT
ftr-425	884	1	see	see	VERB
ftr-425	884	2	irc	irc	PROPN
ftr-425	884	3	§	§	PROPN
ftr-425	884	4	62(a)(19	62(a)(19	NUM
ftr-425	884	5	)	)	PUNCT
ftr-425	884	6	(	(	PUNCT
ftr-425	884	7	prior	prior	ADV
ftr-425	884	8	to	to	ADP
ftr-425	884	9	amendment	amendment	NOUN
ftr-425	884	10	by	by	ADP
ftr-425	884	11	american	american	ADJ
ftr-425	884	12	jobs	job	NOUN
ftr-425	884	13	creation	creation	PROPN
ftr-425	884	14	act	act	NOUN
ftr-425	884	15	of	of	ADP
ftr-425	884	16	2004	2004	NUM
ftr-425	884	17	,	,	PUNCT
ftr-425	884	18	h.r	h.r	PROPN
ftr-425	884	19	.	.	PROPN
ftr-425	884	20	4520	4520	NUM
ftr-425	884	21	,	,	PUNCT
ftr-425	884	22	108th	108th	ADJ
ftr-425	884	23	cong	cong	NOUN
ftr-425	884	24	.	.	PUNCT
ftr-425	885	1	act	act	PROPN
ftr-425	885	2	§	§	PROPN
ftr-425	885	3	703	703	NUM
ftr-425	885	4	(	(	PUNCT
ftr-425	885	5	2004	2004	NUM
ftr-425	885	6	)	)	PUNCT
ftr-425	885	7	)	)	PUNCT
ftr-425	885	8	.	.	PUNCT
ftr-425	886	1	this	this	DET
ftr-425	886	2	mistake	mistake	NOUN
ftr-425	886	3	apparently	apparently	ADV
ftr-425	886	4	stems	stem	VERB
ftr-425	886	5	from	from	ADP
ftr-425	886	6	the	the	DET
ftr-425	886	7	fact	fact	NOUN
ftr-425	886	8	that	that	SCONJ
ftr-425	886	9	the	the	DET
ftr-425	886	10	attorney	attorney	NOUN
ftr-425	886	11	fee	fee	NOUN
ftr-425	886	12	legislation	legislation	NOUN
ftr-425	886	13	had	have	AUX
ftr-425	886	14	been	be	AUX
ftr-425	886	15	proposed	propose	VERB
ftr-425	886	16	in	in	ADP
ftr-425	886	17	bills	bill	NOUN
ftr-425	886	18	that	that	PRON
ftr-425	886	19	were	be	AUX
ftr-425	886	20	proposed	propose	VERB
ftr-425	886	21	before	before	ADP
ftr-425	886	22	the	the	DET
ftr-425	886	23	pre	pre	ADJ
ftr-425	886	24	-	-	ADJ
ftr-425	886	25	existing	exist	VERB
ftr-425	886	26	§	§	NOUN
ftr-425	886	27	62(a)(19	62(a)(19	NUM
ftr-425	886	28	)	)	PUNCT
ftr-425	886	29	was	be	AUX
ftr-425	886	30	inserted	insert	VERB
ftr-425	886	31	into	into	ADP
ftr-425	886	32	the	the	DET
ftr-425	886	33	code	code	NOUN
ftr-425	886	34	.	.	PUNCT
ftr-425	887	1	given	give	VERB
ftr-425	887	2	that	that	SCONJ
ftr-425	887	3	the	the	DET
ftr-425	887	4	legislation	legislation	NOUN
ftr-425	887	5	was	be	AUX
ftr-425	887	6	clearly	clearly	ADV
ftr-425	887	7	not	not	PART
ftr-425	887	8	intended	intend	VERB
ftr-425	887	9	to	to	PART
ftr-425	887	10	strike	strike	VERB
ftr-425	887	11	the	the	DET
ftr-425	887	12	preexisting	preexist	VERB
ftr-425	887	13	§	§	PROPN
ftr-425	887	14	62(a)(19	62(a)(19	NUM
ftr-425	887	15	)	)	PUNCT
ftr-425	887	16	,	,	PUNCT
ftr-425	887	17	presumably	presumably	ADV
ftr-425	887	18	the	the	DET
ftr-425	887	19	new	new	ADJ
ftr-425	887	20	provision	provision	NOUN
ftr-425	887	21	created	create	VERB
ftr-425	887	22	by	by	ADP
ftr-425	887	23	the	the	DET
ftr-425	887	24	legislation	legislation	NOUN
ftr-425	887	25	will	will	AUX
ftr-425	887	26	be	be	AUX
ftr-425	887	27	redesignated	redesignate	VERB
ftr-425	887	28	as	as	ADP
ftr-425	887	29	§	§	PROPN
ftr-425	887	30	62(a)(20	62(a)(20	NUM
ftr-425	887	31	)	)	PUNCT
ftr-425	887	32	by	by	ADP
ftr-425	887	33	way	way	NOUN
ftr-425	887	34	of	of	ADP
ftr-425	887	35	a	a	DET
ftr-425	887	36	technical	technical	ADJ
ftr-425	887	37	correction	correction	NOUN
ftr-425	887	38	.	.	PUNCT
ftr-425	888	1	192	192	NUM
ftr-425	888	2	.	.	PUNCT
ftr-425	889	1	american	american	ADJ
ftr-425	889	2	jobs	jobs	PROPN
ftr-425	889	3	creation	creation	PROPN
ftr-425	889	4	act	act	NOUN
ftr-425	889	5	of	of	ADP
ftr-425	889	6	2004	2004	NUM
ftr-425	889	7	,	,	PUNCT
ftr-425	889	8	pub	pub	NOUN
ftr-425	889	9	.	.	PUNCT
ftr-425	890	1	l.	l.	PROPN
ftr-425	890	2	no	no	INTJ
ftr-425	890	3	.	.	PROPN
ftr-425	891	1	108	108	NUM
ftr-425	891	2	-	-	SYM
ftr-425	891	3	357	357	NUM
ftr-425	891	4	,	,	PUNCT
ftr-425	891	5	§	§	PROPN
ftr-425	891	6	703	703	NUM
ftr-425	891	7	(	(	PUNCT
ftr-425	891	8	2004	2004	NUM
ftr-425	891	9	)	)	PUNCT
ftr-425	891	10	.	.	PUNCT
ftr-425	892	1	193	193	NUM
ftr-425	892	2	.	.	PUNCT
ftr-425	893	1	i	i	PRON
ftr-425	893	2	d.	d.	PROPN
ftr-425	893	3	§	§	PROPN
ftr-425	893	4	703(c	703(c	PROPN
ftr-425	893	5	)	)	PUNCT
ftr-425	893	6	.	.	PUNCT
ftr-425	894	1	[	[	X
ftr-425	894	2	vol	vol	NOUN
ftr-425	894	3	.	.	PUNCT
ftr-425	894	4	6:9	6:9	NUM
ftr-425	894	5	litigation	litigation	NOUN
ftr-425	894	6	expenses	expense	NOUN
ftr-425	894	7	and	and	CCONJ
ftr-425	894	8	the	the	DET
ftr-425	894	9	amt	amt	PROPN
ftr-425	894	10	instances	instance	NOUN
ftr-425	894	11	in	in	ADP
ftr-425	894	12	which	which	PRON
ftr-425	894	13	it	it	PRON
ftr-425	894	14	will	will	AUX
ftr-425	894	15	arise	arise	VERB
ftr-425	894	16	.	.	PUNCT
ftr-425	895	1	furthermore	furthermore	ADV
ftr-425	895	2	,	,	PUNCT
ftr-425	895	3	by	by	ADP
ftr-425	895	4	addressing	address	VERB
ftr-425	895	5	legal	legal	ADJ
ftr-425	895	6	claims	claim	NOUN
ftr-425	895	7	arising	arise	VERB
ftr-425	895	8	under	under	ADP
ftr-425	895	9	anti	anti	ADJ
ftr-425	895	10	-	-	NOUN
ftr-425	895	11	discrimination	discrimination	ADJ
ftr-425	895	12	and	and	CCONJ
ftr-425	895	13	other	other	ADJ
ftr-425	895	14	statutes	statute	NOUN
ftr-425	895	15	that	that	PRON
ftr-425	895	16	provide	provide	VERB
ftr-425	895	17	for	for	ADP
ftr-425	895	18	fee	fee	NOUN
ftr-425	895	19	-	-	PUNCT
ftr-425	895	20	shifting	shifting	NOUN
ftr-425	895	21	,	,	PUNCT
ftr-425	895	22	the	the	DET
ftr-425	895	23	legislation	legislation	NOUN
ftr-425	895	24	fixes	fix	VERB
ftr-425	895	25	the	the	DET
ftr-425	895	26	amt	amt	PROPN
ftr-425	895	27	trap	trap	NOUN
ftr-425	895	28	in	in	ADP
ftr-425	895	29	the	the	DET
ftr-425	895	30	most	most	ADV
ftr-425	895	31	egregious	egregious	ADJ
ftr-425	895	32	instances	instance	NOUN
ftr-425	895	33	,	,	PUNCT
ftr-425	895	34	where	where	SCONJ
ftr-425	895	35	the	the	DET
ftr-425	895	36	plaintiffs	plaintiff	NOUN
ftr-425	895	37	tax	tax	NOUN
ftr-425	895	38	liability	liability	NOUN
ftr-425	895	39	could	could	AUX
ftr-425	895	40	,	,	PUNCT
ftr-425	895	41	in	in	ADP
ftr-425	895	42	certain	certain	ADJ
ftr-425	895	43	cases	case	NOUN
ftr-425	895	44	,	,	PUNCT
ftr-425	895	45	exceed	exceed	VERB
ftr-425	895	46	his	his	PRON
ftr-425	895	47	or	or	CCONJ
ftr-425	895	48	her	her	PRON
ftr-425	895	49	net	net	ADJ
ftr-425	895	50	monetary	monetary	ADJ
ftr-425	895	51	recovery	recovery	NOUN
ftr-425	895	52	.	.	PUNCT
ftr-425	896	1	however	however	ADV
ftr-425	896	2	,	,	PUNCT
ftr-425	896	3	while	while	SCONJ
ftr-425	896	4	act	act	NOUN
ftr-425	896	5	section	section	NOUN
ftr-425	896	6	703	703	NUM
ftr-425	896	7	constitutes	constitute	VERB
ftr-425	896	8	a	a	DET
ftr-425	896	9	substantial	substantial	ADJ
ftr-425	896	10	improvement	improvement	NOUN
ftr-425	896	11	in	in	ADP
ftr-425	896	12	the	the	DET
ftr-425	896	13	law	law	NOUN
ftr-425	896	14	,	,	PUNCT
ftr-425	896	15	the	the	DET
ftr-425	896	16	legislation	legislation	NOUN
ftr-425	896	17	by	by	ADP
ftr-425	896	18	no	no	DET
ftr-425	896	19	means	means	NOUN
ftr-425	896	20	constitutes	constitute	VERB
ftr-425	896	21	an	an	DET
ftr-425	896	22	ideal	ideal	ADJ
ftr-425	896	23	resolution	resolution	NOUN
ftr-425	896	24	to	to	ADP
ftr-425	896	25	the	the	DET
ftr-425	896	26	improper	improper	ADJ
ftr-425	896	27	and	and	CCONJ
ftr-425	896	28	unjust	unjust	ADJ
ftr-425	896	29	treatment	treatment	NOUN
ftr-425	896	30	of	of	ADP
ftr-425	896	31	legal	legal	ADJ
ftr-425	896	32	fees	fee	NOUN
ftr-425	896	33	under	under	ADP
ftr-425	896	34	the	the	DET
ftr-425	896	35	amt	amt	PROPN
ftr-425	896	36	,	,	PUNCT
ftr-425	896	37	as	as	SCONJ
ftr-425	896	38	discussed	discuss	VERB
ftr-425	896	39	below	below	ADV
ftr-425	896	40	.	.	PUNCT
ftr-425	897	1	senator	senator	PROPN
ftr-425	897	2	grassley	grassley	PROPN
ftr-425	897	3	,	,	PUNCT
ftr-425	897	4	the	the	DET
ftr-425	897	5	apparent	apparent	ADJ
ftr-425	897	6	senatorial	senatorial	ADJ
ftr-425	897	7	champion	champion	NOUN
ftr-425	897	8	of	of	ADP
ftr-425	897	9	the	the	DET
ftr-425	897	10	legislation	legislation	NOUN
ftr-425	897	11	at	at	ADP
ftr-425	897	12	the	the	DET
ftr-425	897	13	conference	conference	NOUN
ftr-425	897	14	committee	committee	NOUN
ftr-425	897	15	,	,	PUNCT
ftr-425	897	16	issued	issue	VERB
ftr-425	897	17	a	a	DET
ftr-425	897	18	press	press	NOUN
ftr-425	897	19	release	release	NOUN
ftr-425	897	20	after	after	SCONJ
ftr-425	897	21	the	the	DET
ftr-425	897	22	conferees	conferee	NOUN
ftr-425	897	23	voted	vote	VERB
ftr-425	897	24	on	on	ADP
ftr-425	897	25	the	the	DET
ftr-425	897	26	final	final	ADJ
ftr-425	897	27	conference	conference	NOUN
ftr-425	897	28	report	report	NOUN
ftr-425	897	29	stating	state	VERB
ftr-425	897	30	that	that	SCONJ
ftr-425	897	31	"	"	PUNCT
ftr-425	897	32	tax	tax	NOUN
ftr-425	897	33	relief	relief	NOUN
ftr-425	897	34	gets	get	VERB
ftr-425	897	35	the	the	DET
ftr-425	897	36	headlines	headline	NOUN
ftr-425	897	37	,	,	PUNCT
ftr-425	897	38	but	but	CCONJ
ftr-425	897	39	part	part	NOUN
ftr-425	897	40	of	of	ADP
ftr-425	897	41	tax	tax	NOUN
ftr-425	897	42	relief	relief	NOUN
ftr-425	897	43	is	be	AUX
ftr-425	897	44	tax	tax	NOUN
ftr-425	897	45	fairness	fairness	NOUN
ftr-425	897	46	....	....	PUNCT
ftr-425	898	1	it	it	PRON
ftr-425	898	2	's	be	AUX
ftr-425	898	3	clearly	clearly	ADV
ftr-425	898	4	a	a	DET
ftr-425	898	5	fairness	fairness	NOUN
ftr-425	898	6	issue	issue	NOUN
ftr-425	898	7	to	to	PART
ftr-425	898	8	make	make	VERB
ftr-425	898	9	sure	sure	ADJ
ftr-425	898	10	people	people	NOUN
ftr-425	898	11	do	do	AUX
ftr-425	898	12	n't	not	PART
ftr-425	898	13	have	have	VERB
ftr-425	898	14	to	to	PART
ftr-425	898	15	pay	pay	VERB
ftr-425	898	16	income	income	NOUN
ftr-425	898	17	taxes	taxis	NOUN
ftr-425	898	18	on	on	ADP
ftr-425	898	19	income	income	NOUN
ftr-425	898	20	that	that	PRON
ftr-425	898	21	was	be	AUX
ftr-425	898	22	never	never	ADV
ftr-425	898	23	theirs	theirs	PRON
ftr-425	898	24	in	in	ADP
ftr-425	898	25	the	the	DET
ftr-425	898	26	first	first	ADJ
ftr-425	898	27	place	place	NOUN
ftr-425	898	28	.	.	PUNCT
ftr-425	899	1	that	that	PRON
ftr-425	899	2	's	be	AUX
ftr-425	899	3	common	common	ADJ
ftr-425	899	4	sense	sense	NOUN
ftr-425	899	5	.	.	PUNCT
ftr-425	900	1	"'94	"'94	PROPN
ftr-425	900	2	measured	measure	VERB
ftr-425	900	3	against	against	ADP
ftr-425	900	4	the	the	DET
ftr-425	900	5	goal	goal	NOUN
ftr-425	900	6	of	of	ADP
ftr-425	900	7	fairness	fairness	NOUN
ftr-425	900	8	in	in	ADP
ftr-425	900	9	taxation	taxation	NOUN
ftr-425	900	10	,	,	PUNCT
ftr-425	900	11	however	however	ADV
ftr-425	900	12	,	,	PUNCT
ftr-425	900	13	act	act	PROPN
ftr-425	900	14	section	section	NOUN
ftr-425	900	15	703	703	NUM
ftr-425	900	16	fails	fail	VERB
ftr-425	900	17	in	in	ADP
ftr-425	900	18	two	two	NUM
ftr-425	900	19	principal	principal	ADJ
ftr-425	900	20	respects	respect	NOUN
ftr-425	900	21	.	.	PUNCT
ftr-425	901	1	first	first	ADV
ftr-425	901	2	,	,	PUNCT
ftr-425	901	3	the	the	DET
ftr-425	901	4	legislation	legislation	NOUN
ftr-425	901	5	is	be	AUX
ftr-425	901	6	substantively	substantively	ADV
ftr-425	901	7	underinclusive	underinclusive	ADJ
ftr-425	901	8	.	.	PUNCT
ftr-425	902	1	act	act	PROPN
ftr-425	902	2	section	section	NOUN
ftr-425	902	3	703	703	NUM
ftr-425	902	4	does	do	AUX
ftr-425	902	5	not	not	PART
ftr-425	902	6	fix	fix	VERB
ftr-425	902	7	the	the	DET
ftr-425	902	8	amt	amt	PROPN
ftr-425	902	9	trap	trap	NOUN
ftr-425	902	10	for	for	ADP
ftr-425	902	11	legal	legal	ADJ
ftr-425	902	12	fees	fee	NOUN
ftr-425	902	13	incurred	incur	VERB
ftr-425	902	14	in	in	ADP
ftr-425	902	15	prosecuting	prosecute	VERB
ftr-425	902	16	punitive	punitive	ADJ
ftr-425	902	17	damage	damage	NOUN
ftr-425	902	18	claims	claim	NOUN
ftr-425	902	19	or	or	CCONJ
ftr-425	902	20	common	common	ADJ
ftr-425	902	21	law	law	NOUN
ftr-425	902	22	tort	tort	NOUN
ftr-425	902	23	claims	claim	VERB
ftr-425	902	24	not	not	PART
ftr-425	902	25	involving	involve	VERB
ftr-425	902	26	a	a	DET
ftr-425	902	27	personal	personal	ADJ
ftr-425	902	28	physical	physical	ADJ
ftr-425	902	29	injury	injury	NOUN
ftr-425	902	30	(	(	PUNCT
ftr-425	902	31	e.g.	e.g.	ADV
ftr-425	902	32	,	,	PUNCT
ftr-425	902	33	negligent	negligent	ADJ
ftr-425	902	34	or	or	CCONJ
ftr-425	902	35	intentional	intentional	ADJ
ftr-425	902	36	infliction	infliction	NOUN
ftr-425	902	37	of	of	ADP
ftr-425	902	38	emotional	emotional	ADJ
ftr-425	902	39	distress	distress	NOUN
ftr-425	902	40	,	,	PUNCT
ftr-425	902	41	defamation	defamation	NOUN
ftr-425	902	42	,	,	PUNCT
ftr-425	902	43	slander	slander	NOUN
ftr-425	902	44	)	)	PUNCT
ftr-425	902	45	.	.	PUNCT
ftr-425	903	1	by	by	ADP
ftr-425	903	2	creating	create	VERB
ftr-425	903	3	this	this	DET
ftr-425	903	4	"	"	PUNCT
ftr-425	903	5	favored	favor	VERB
ftr-425	903	6	"	"	PUNCT
ftr-425	903	7	set	set	NOUN
ftr-425	903	8	of	of	ADP
ftr-425	903	9	legal	legal	ADJ
ftr-425	903	10	claims	claim	NOUN
ftr-425	903	11	,	,	PUNCT
ftr-425	903	12	act	act	NOUN
ftr-425	903	13	section	section	NOUN
ftr-425	903	14	703	703	NUM
ftr-425	903	15	violates	violate	VERB
ftr-425	903	16	the	the	DET
ftr-425	903	17	principle	principle	NOUN
ftr-425	903	18	of	of	ADP
ftr-425	903	19	horizontal	horizontal	ADJ
ftr-425	903	20	equity	equity	NOUN
ftr-425	903	21	.	.	PUNCT
ftr-425	904	1	95	95	NUM
ftr-425	904	2	second	second	ADJ
ftr-425	904	3	,	,	PUNCT
ftr-425	904	4	the	the	DET
ftr-425	904	5	non	non	ADJ
ftr-425	904	6	-	-	ADJ
ftr-425	904	7	retroactive	retroactive	ADJ
ftr-425	904	8	effective	effective	ADJ
ftr-425	904	9	date	date	NOUN
ftr-425	904	10	of	of	ADP
ftr-425	904	11	act	act	PROPN
ftr-425	904	12	section	section	PROPN
ftr-425	904	13	703	703	NUM
ftr-425	904	14	is	be	AUX
ftr-425	904	15	disconcerting	disconcerting	ADJ
ftr-425	904	16	.	.	PUNCT
ftr-425	905	1	if	if	SCONJ
ftr-425	905	2	the	the	DET
ftr-425	905	3	legislation	legislation	NOUN
ftr-425	905	4	were	be	AUX
ftr-425	905	5	intended	intend	VERB
ftr-425	905	6	to	to	PART
ftr-425	905	7	correct	correct	VERB
ftr-425	905	8	the	the	DET
ftr-425	905	9	acknowledged	acknowledge	VERB
ftr-425	905	10	unfair	unfair	ADJ
ftr-425	905	11	tax	tax	NOUN
ftr-425	905	12	treatment	treatment	NOUN
ftr-425	905	13	confronting	confront	VERB
ftr-425	905	14	certain	certain	ADJ
ftr-425	905	15	litigants	litigant	NOUN
ftr-425	905	16	,	,	PUNCT
ftr-425	905	17	then	then	ADV
ftr-425	905	18	why	why	SCONJ
ftr-425	905	19	was	be	AUX
ftr-425	905	20	the	the	DET
ftr-425	905	21	legislation	legislation	NOUN
ftr-425	905	22	194	194	NUM
ftr-425	905	23	.	.	PUNCT
ftr-425	906	1	press	press	NOUN
ftr-425	906	2	release	release	NOUN
ftr-425	906	3	,	,	PUNCT
ftr-425	906	4	sen	sen	PROPN
ftr-425	906	5	.	.	PROPN
ftr-425	906	6	charles	charles	PROPN
ftr-425	906	7	e.	e.	PROPN
ftr-425	906	8	grassley	grassley	PROPN
ftr-425	906	9	(	(	PUNCT
ftr-425	906	10	oct	oct	PROPN
ftr-425	906	11	.	.	PROPN
ftr-425	906	12	6	6	NUM
ftr-425	906	13	,	,	PUNCT
ftr-425	906	14	2004	2004	NUM
ftr-425	906	15	)	)	PUNCT
ftr-425	906	16	,	,	PUNCT
ftr-425	906	17	at	at	ADP
ftr-425	906	18	http://finance.senate.gov/press/gpress/2004/prglo0604e.pdf	http://finance.senate.gov/press/gpress/2004/prglo0604e.pdf	NOUN
ftr-425	906	19	(	(	PUNCT
ftr-425	906	20	stating	state	VERB
ftr-425	906	21	that	that	SCONJ
ftr-425	906	22	grassley	grassley	NOUN
ftr-425	906	23	secured	secure	VERB
ftr-425	906	24	inclusion	inclusion	NOUN
ftr-425	906	25	of	of	ADP
ftr-425	906	26	the	the	DET
ftr-425	906	27	legislation	legislation	NOUN
ftr-425	906	28	in	in	ADP
ftr-425	906	29	the	the	DET
ftr-425	906	30	conference	conference	NOUN
ftr-425	906	31	report	report	NOUN
ftr-425	906	32	)	)	PUNCT
ftr-425	906	33	.	.	PUNCT
ftr-425	907	1	see	see	VERB
ftr-425	907	2	also	also	ADV
ftr-425	907	3	150	150	NUM
ftr-425	907	4	cong	cong	NOUN
ftr-425	907	5	.	.	PUNCT
ftr-425	908	1	rec	rec	PROPN
ftr-425	908	2	.	.	PROPN
ftr-425	908	3	s	s	PROPN
ftr-425	908	4	11036	11036	NUM
ftr-425	908	5	(	(	PUNCT
ftr-425	908	6	daily	daily	PROPN
ftr-425	908	7	ed	ed	NOUN
ftr-425	908	8	.	.	PUNCT
ftr-425	908	9	oct	oct	PROPN
ftr-425	908	10	.	.	PROPN
ftr-425	908	11	10	10	NUM
ftr-425	908	12	,	,	PUNCT
ftr-425	908	13	2004	2004	NUM
ftr-425	908	14	)	)	PUNCT
ftr-425	908	15	(	(	PUNCT
ftr-425	908	16	statement	statement	NOUN
ftr-425	908	17	of	of	ADP
ftr-425	908	18	sen	sen	PROPN
ftr-425	908	19	.	.	PROPN
ftr-425	908	20	baucus	baucus	PROPN
ftr-425	908	21	congratulating	congratulate	VERB
ftr-425	908	22	sen	sen	PROPN
ftr-425	908	23	.	.	PROPN
ftr-425	908	24	grassley	grassley	PROPN
ftr-425	908	25	for	for	ADP
ftr-425	908	26	assuring	assure	VERB
ftr-425	908	27	that	that	SCONJ
ftr-425	908	28	the	the	DET
ftr-425	908	29	conference	conference	NOUN
ftr-425	908	30	report	report	NOUN
ftr-425	908	31	included	include	VERB
ftr-425	908	32	act	act	NOUN
ftr-425	908	33	§	§	PROPN
ftr-425	908	34	703	703	NUM
ftr-425	908	35	)	)	PUNCT
ftr-425	908	36	.	.	PUNCT
ftr-425	909	1	195	195	NUM
ftr-425	909	2	.	.	PUNCT
ftr-425	910	1	the	the	DET
ftr-425	910	2	most	most	ADV
ftr-425	910	3	economically	economically	ADV
ftr-425	910	4	significant	significant	ADJ
ftr-425	910	5	category	category	NOUN
ftr-425	910	6	of	of	ADP
ftr-425	910	7	claims	claim	NOUN
ftr-425	910	8	still	still	ADV
ftr-425	910	9	subject	subject	VERB
ftr-425	910	10	to	to	ADP
ftr-425	910	11	the	the	DET
ftr-425	910	12	amt	amt	PROPN
ftr-425	910	13	would	would	AUX
ftr-425	910	14	appear	appear	VERB
ftr-425	910	15	to	to	PART
ftr-425	910	16	be	be	AUX
ftr-425	910	17	punitive	punitive	ADJ
ftr-425	910	18	damage	damage	NOUN
ftr-425	910	19	claims	claim	NOUN
ftr-425	910	20	.	.	PUNCT
ftr-425	911	1	the	the	DET
ftr-425	911	2	legislation	legislation	NOUN
ftr-425	911	3	's	's	PART
ftr-425	911	4	denial	denial	NOUN
ftr-425	911	5	of	of	ADP
ftr-425	911	6	relief	relief	NOUN
ftr-425	911	7	for	for	ADP
ftr-425	911	8	punitive	punitive	ADJ
ftr-425	911	9	damage	damage	NOUN
ftr-425	911	10	claimants	claimant	NOUN
ftr-425	911	11	could	could	AUX
ftr-425	911	12	possibly	possibly	ADV
ftr-425	911	13	be	be	AUX
ftr-425	911	14	justified	justify	VERB
ftr-425	911	15	on	on	ADP
ftr-425	911	16	grounds	ground	NOUN
ftr-425	911	17	that	that	SCONJ
ftr-425	911	18	punitive	punitive	ADJ
ftr-425	911	19	damages	damage	NOUN
ftr-425	911	20	should	should	AUX
ftr-425	911	21	normatively	normatively	ADV
ftr-425	911	22	belong	belong	VERB
ftr-425	911	23	to	to	ADP
ftr-425	911	24	the	the	DET
ftr-425	911	25	broader	broad	ADJ
ftr-425	911	26	community	community	NOUN
ftr-425	911	27	,	,	PUNCT
ftr-425	911	28	rather	rather	ADV
ftr-425	911	29	than	than	ADP
ftr-425	911	30	to	to	ADP
ftr-425	911	31	the	the	DET
ftr-425	911	32	plaintiff	plaintiff	NOUN
ftr-425	911	33	alone	alone	ADV
ftr-425	911	34	.	.	PUNCT
ftr-425	912	1	see	see	VERB
ftr-425	912	2	generally	generally	ADV
ftr-425	912	3	catherine	catherine	PROPN
ftr-425	912	4	m.	m.	PROPN
ftr-425	912	5	sharkey	sharkey	PROPN
ftr-425	912	6	,	,	PUNCT
ftr-425	912	7	punitive	punitive	ADJ
ftr-425	912	8	damages	damage	NOUN
ftr-425	912	9	as	as	ADP
ftr-425	912	10	societal	societal	ADJ
ftr-425	912	11	damages	damage	NOUN
ftr-425	912	12	,	,	PUNCT
ftr-425	912	13	113	113	NUM
ftr-425	912	14	yale	yale	PROPN
ftr-425	912	15	l.j	l.j	PROPN
ftr-425	912	16	.	.	PROPN
ftr-425	912	17	347	347	NUM
ftr-425	912	18	(	(	PUNCT
ftr-425	912	19	2003	2003	NUM
ftr-425	912	20	)	)	PUNCT
ftr-425	912	21	.	.	PUNCT
ftr-425	913	1	a	a	DET
ftr-425	913	2	growing	grow	VERB
ftr-425	913	3	number	number	NOUN
ftr-425	913	4	of	of	ADP
ftr-425	913	5	states	state	NOUN
ftr-425	913	6	have	have	AUX
ftr-425	913	7	passed	pass	VERB
ftr-425	913	8	legislation	legislation	NOUN
ftr-425	913	9	pursuant	pursuant	ADJ
ftr-425	913	10	to	to	ADP
ftr-425	913	11	which	which	PRON
ftr-425	913	12	a	a	DET
ftr-425	913	13	portion	portion	NOUN
ftr-425	913	14	of	of	ADP
ftr-425	913	15	any	any	DET
ftr-425	913	16	punitive	punitive	ADJ
ftr-425	913	17	damage	damage	NOUN
ftr-425	913	18	award	award	NOUN
ftr-425	913	19	escheats	escheat	VERB
ftr-425	913	20	to	to	ADP
ftr-425	913	21	the	the	DET
ftr-425	913	22	state	state	NOUN
ftr-425	913	23	.	.	PUNCT
ftr-425	914	1	see	see	VERB
ftr-425	914	2	i	i	PRON
ftr-425	914	3	d.	d.	PROPN
ftr-425	914	4	at	at	ADP
ftr-425	914	5	373	373	NUM
ftr-425	914	6	-	-	SYM
ftr-425	914	7	74	74	NUM
ftr-425	914	8	.	.	PUNCT
ftr-425	915	1	by	by	ADP
ftr-425	915	2	keeping	keep	VERB
ftr-425	915	3	punitive	punitive	ADJ
ftr-425	915	4	damage	damage	NOUN
ftr-425	915	5	claims	claim	NOUN
ftr-425	915	6	subject	subject	ADJ
ftr-425	915	7	to	to	ADP
ftr-425	915	8	the	the	DET
ftr-425	915	9	amt	amt	PROPN
ftr-425	915	10	trap	trap	NOUN
ftr-425	915	11	(	(	PUNCT
ftr-425	915	12	and	and	CCONJ
ftr-425	915	13	therefore	therefore	ADV
ftr-425	915	14	subject	subject	ADJ
ftr-425	915	15	to	to	ADP
ftr-425	915	16	excessive	excessive	ADJ
ftr-425	915	17	taxation	taxation	NOUN
ftr-425	915	18	)	)	PUNCT
ftr-425	915	19	,	,	PUNCT
ftr-425	915	20	the	the	DET
ftr-425	915	21	legislation	legislation	NOUN
ftr-425	915	22	can	can	AUX
ftr-425	915	23	be	be	AUX
ftr-425	915	24	viewed	view	VERB
ftr-425	915	25	as	as	ADP
ftr-425	915	26	blessing	bless	VERB
ftr-425	915	27	a	a	DET
ftr-425	915	28	federal	federal	ADJ
ftr-425	915	29	escheat	escheat	NOUN
ftr-425	915	30	regime	regime	NOUN
ftr-425	915	31	.	.	PUNCT
ftr-425	916	1	even	even	ADV
ftr-425	916	2	if	if	SCONJ
ftr-425	916	3	a	a	DET
ftr-425	916	4	federal	federal	ADJ
ftr-425	916	5	escheat	escheat	NOUN
ftr-425	916	6	regime	regime	NOUN
ftr-425	916	7	is	be	AUX
ftr-425	916	8	justified	justify	VERB
ftr-425	916	9	on	on	ADP
ftr-425	916	10	policy	policy	NOUN
ftr-425	916	11	grounds	ground	NOUN
ftr-425	916	12	,	,	PUNCT
ftr-425	916	13	the	the	DET
ftr-425	916	14	implementation	implementation	NOUN
ftr-425	916	15	of	of	ADP
ftr-425	916	16	it	it	PRON
ftr-425	916	17	through	through	ADP
ftr-425	916	18	the	the	DET
ftr-425	916	19	amt	amt	PROPN
ftr-425	916	20	trap	trap	NOUN
ftr-425	916	21	raises	raise	VERB
ftr-425	916	22	three	three	NUM
ftr-425	916	23	concerns	concern	NOUN
ftr-425	916	24	:	:	PUNCT
ftr-425	916	25	(	(	PUNCT
ftr-425	916	26	i	i	NOUN
ftr-425	916	27	)	)	PUNCT
ftr-425	916	28	as	as	SCONJ
ftr-425	916	29	noted	note	VERB
ftr-425	916	30	above	above	ADV
ftr-425	916	31	,	,	PUNCT
ftr-425	916	32	the	the	DET
ftr-425	916	33	amt	amt	PROPN
ftr-425	916	34	trap	trap	NOUN
ftr-425	916	35	remains	remain	VERB
ftr-425	916	36	for	for	ADP
ftr-425	916	37	non	non	ADJ
ftr-425	916	38	-	-	ADJ
ftr-425	916	39	punitive	punitive	ADJ
ftr-425	916	40	damage	damage	NOUN
ftr-425	916	41	claims	claim	NOUN
ftr-425	916	42	,	,	PUNCT
ftr-425	916	43	(	(	PUNCT
ftr-425	916	44	ii	ii	NOUN
ftr-425	916	45	)	)	PUNCT
ftr-425	916	46	the	the	DET
ftr-425	916	47	decision	decision	NOUN
ftr-425	916	48	to	to	PART
ftr-425	916	49	implement	implement	VERB
ftr-425	916	50	such	such	DET
ftr-425	916	51	a	a	DET
ftr-425	916	52	regime	regime	NOUN
ftr-425	916	53	through	through	ADP
ftr-425	916	54	the	the	DET
ftr-425	916	55	tax	tax	NOUN
ftr-425	916	56	law	law	NOUN
ftr-425	916	57	in	in	ADP
ftr-425	916	58	this	this	DET
ftr-425	916	59	fashion	fashion	NOUN
ftr-425	916	60	is	be	AUX
ftr-425	916	61	entirely	entirely	ADV
ftr-425	916	62	nontransparent	nontransparent	ADJ
ftr-425	916	63	,	,	PUNCT
ftr-425	916	64	and	and	CCONJ
ftr-425	916	65	(	(	PUNCT
ftr-425	916	66	iii	iii	NOUN
ftr-425	916	67	)	)	PUNCT
ftr-425	916	68	depending	depend	VERB
ftr-425	916	69	on	on	ADP
ftr-425	916	70	how	how	SCONJ
ftr-425	916	71	the	the	DET
ftr-425	916	72	supreme	supreme	PROPN
ftr-425	916	73	court	court	PROPN
ftr-425	916	74	rules	rule	NOUN
ftr-425	916	75	in	in	ADP
ftr-425	916	76	banks	bank	NOUN
ftr-425	916	77	and	and	CCONJ
ftr-425	916	78	banaitis	banaitis	NOUN
ftr-425	916	79	,	,	PUNCT
ftr-425	916	80	such	such	DET
ftr-425	916	81	a	a	DET
ftr-425	916	82	federal	federal	ADJ
ftr-425	916	83	escheat	escheat	NOUN
ftr-425	916	84	regime	regime	NOUN
ftr-425	916	85	might	might	AUX
ftr-425	916	86	apply	apply	VERB
ftr-425	916	87	to	to	ADP
ftr-425	916	88	taxpayers	taxpayer	NOUN
ftr-425	916	89	residing	reside	VERB
ftr-425	916	90	in	in	ADP
ftr-425	916	91	some	some	DET
ftr-425	916	92	circuits	circuit	NOUN
ftr-425	916	93	and	and	CCONJ
ftr-425	916	94	not	not	PART
ftr-425	916	95	others	other	NOUN
ftr-425	916	96	.	.	PUNCT
ftr-425	917	1	even	even	ADV
ftr-425	917	2	if	if	SCONJ
ftr-425	917	3	such	such	DET
ftr-425	917	4	a	a	DET
ftr-425	917	5	federal	federal	ADJ
ftr-425	917	6	escheat	escheat	NOUN
ftr-425	917	7	regime	regime	NOUN
ftr-425	917	8	can	can	AUX
ftr-425	917	9	be	be	AUX
ftr-425	917	10	justified	justify	VERB
ftr-425	917	11	as	as	ADP
ftr-425	917	12	a	a	DET
ftr-425	917	13	policy	policy	NOUN
ftr-425	917	14	matter	matter	NOUN
ftr-425	917	15	,	,	PUNCT
ftr-425	917	16	it	it	PRON
ftr-425	917	17	appears	appear	VERB
ftr-425	917	18	to	to	PART
ftr-425	917	19	be	be	AUX
ftr-425	917	20	the	the	DET
ftr-425	917	21	product	product	NOUN
ftr-425	917	22	of	of	ADP
ftr-425	917	23	legislative	legislative	ADJ
ftr-425	917	24	accident	accident	NOUN
ftr-425	917	25	as	as	SCONJ
ftr-425	917	26	opposed	oppose	VERB
ftr-425	917	27	to	to	ADP
ftr-425	917	28	thoughtful	thoughtful	ADJ
ftr-425	917	29	deliberation	deliberation	NOUN
ftr-425	917	30	.	.	PUNCT
ftr-425	918	1	20041	20041	NUM
ftr-425	918	2	florida	florida	PROPN
ftr-425	918	3	tax	tax	NOUN
ftr-425	918	4	review	review	NOUN
ftr-425	918	5	not	not	PART
ftr-425	918	6	made	make	VERB
ftr-425	918	7	retroactively	retroactively	ADV
ftr-425	918	8	effective	effective	ADJ
ftr-425	918	9	for	for	ADP
ftr-425	918	10	all	all	DET
ftr-425	918	11	open	open	ADJ
ftr-425	918	12	tax	tax	NOUN
ftr-425	918	13	years	year	NOUN
ftr-425	918	14	or	or	CCONJ
ftr-425	918	15	at	at	ADP
ftr-425	918	16	least	least	ADJ
ftr-425	918	17	for	for	ADP
ftr-425	918	18	claims	claim	NOUN
ftr-425	918	19	recently	recently	ADV
ftr-425	918	20	settled?.9	settled?.9	ADP
ftr-425	918	21	6	6	NUM
ftr-425	918	22	there	there	PRON
ftr-425	918	23	would	would	AUX
ftr-425	918	24	appear	appear	VERB
ftr-425	918	25	to	to	PART
ftr-425	918	26	be	be	AUX
ftr-425	918	27	little	little	ADJ
ftr-425	918	28	substantive	substantive	ADJ
ftr-425	918	29	policy	policy	NOUN
ftr-425	918	30	grounds	ground	NOUN
ftr-425	918	31	to	to	PART
ftr-425	918	32	support	support	VERB
ftr-425	918	33	non	non	ADJ
ftr-425	918	34	-	-	NOUN
ftr-425	918	35	retroactivity.97	retroactivity.97	NOUN
ftr-425	918	36	in	in	ADP
ftr-425	918	37	all	all	DET
ftr-425	918	38	likelihood	likelihood	NOUN
ftr-425	918	39	,	,	PUNCT
ftr-425	918	40	the	the	DET
ftr-425	918	41	decision	decision	NOUN
ftr-425	918	42	to	to	PART
ftr-425	918	43	reject	reject	VERB
ftr-425	918	44	retroactivity	retroactivity	NOUN
ftr-425	918	45	was	be	AUX
ftr-425	918	46	likely	likely	ADJ
ftr-425	918	47	a	a	DET
ftr-425	918	48	mere	mere	ADJ
ftr-425	918	49	compromise	compromise	NOUN
ftr-425	918	50	between	between	ADP
ftr-425	918	51	the	the	DET
ftr-425	918	52	house	house	NOUN
ftr-425	918	53	(	(	PUNCT
ftr-425	918	54	which	which	PRON
ftr-425	918	55	had	have	VERB
ftr-425	918	56	no	no	DET
ftr-425	918	57	amt	amt	NOUN
ftr-425	918	58	trap	trap	NOUN
ftr-425	918	59	provision	provision	NOUN
ftr-425	918	60	at	at	ADV
ftr-425	918	61	all	all	ADV
ftr-425	918	62	)	)	PUNCT
ftr-425	918	63	and	and	CCONJ
ftr-425	918	64	the	the	DET
ftr-425	918	65	senate	senate	PROPN
ftr-425	918	66	(	(	PUNCT
ftr-425	918	67	which	which	PRON
ftr-425	918	68	provided	provide	VERB
ftr-425	918	69	relief	relief	NOUN
ftr-425	918	70	on	on	ADP
ftr-425	918	71	a	a	DET
ftr-425	918	72	retroactive	retroactive	ADJ
ftr-425	918	73	basis	basis	NOUN
ftr-425	918	74	)	)	PUNCT
ftr-425	918	75	.	.	PUNCT
ftr-425	919	1	furthermore	furthermore	ADV
ftr-425	919	2	,	,	PUNCT
ftr-425	919	3	the	the	DET
ftr-425	919	4	revenue	revenue	NOUN
ftr-425	919	5	effect	effect	NOUN
ftr-425	919	6	probably	probably	ADV
ftr-425	919	7	played	play	VERB
ftr-425	919	8	some	some	DET
ftr-425	919	9	role	role	NOUN
ftr-425	919	10	.	.	PUNCT
ftr-425	920	1	the	the	DET
ftr-425	920	2	estimated	estimate	VERB
ftr-425	920	3	cost	cost	NOUN
ftr-425	920	4	of	of	ADP
ftr-425	920	5	making	make	VERB
ftr-425	920	6	the	the	DET
ftr-425	920	7	legislation	legislation	NOUN
ftr-425	920	8	retroactive	retroactive	ADJ
ftr-425	920	9	to	to	ADP
ftr-425	920	10	2003	2003	NUM
ftr-425	920	11	was	be	AUX
ftr-425	920	12	roughly	roughly	ADV
ftr-425	920	13	$	$	SYM
ftr-425	920	14	60	60	NUM
ftr-425	920	15	million	million	NUM
ftr-425	920	16	.	.	PUNCT
ftr-425	921	1	"9	"9	PROPN
ftr-425	921	2	'	'	PUNCT
ftr-425	921	3	given	give	VERB
ftr-425	921	4	that	that	SCONJ
ftr-425	921	5	the	the	DET
ftr-425	921	6	final	final	ADJ
ftr-425	921	7	version	version	NOUN
ftr-425	921	8	of	of	ADP
ftr-425	921	9	the	the	DET
ftr-425	921	10	american	american	ADJ
ftr-425	921	11	jobs	jobs	PROPN
ftr-425	921	12	creation	creation	PROPN
ftr-425	921	13	act	act	NOUN
ftr-425	921	14	of	of	ADP
ftr-425	921	15	2004	2004	NUM
ftr-425	921	16	was	be	AUX
ftr-425	921	17	scored	score	VERB
ftr-425	921	18	to	to	PART
ftr-425	921	19	produce	produce	VERB
ftr-425	921	20	a	a	DET
ftr-425	921	21	net	net	ADJ
ftr-425	921	22	$	$	SYM
ftr-425	921	23	1	1	NUM
ftr-425	921	24	million	million	NUM
ftr-425	921	25	of	of	ADP
ftr-425	921	26	additional	additional	ADJ
ftr-425	921	27	revenue	revenue	NOUN
ftr-425	921	28	over	over	ADP
ftr-425	921	29	the	the	DET
ftr-425	921	30	10year	10year	NUM
ftr-425	921	31	budget	budget	NOUN
ftr-425	921	32	window	window	NOUN
ftr-425	921	33	,	,	PUNCT
ftr-425	921	34	even	even	ADV
ftr-425	921	35	the	the	DET
ftr-425	921	36	relatively	relatively	ADV
ftr-425	921	37	minor	minor	ADJ
ftr-425	921	38	revenue	revenue	NOUN
ftr-425	921	39	cost	cost	NOUN
ftr-425	921	40	of	of	ADP
ftr-425	921	41	retroactivity	retroactivity	NOUN
ftr-425	921	42	could	could	AUX
ftr-425	921	43	have	have	AUX
ftr-425	921	44	proven	prove	VERB
ftr-425	921	45	significant	significant	ADJ
ftr-425	921	46	.	.	PUNCT
ftr-425	922	1	'99	'99	NUM
ftr-425	922	2	the	the	DET
ftr-425	922	3	enactment	enactment	NOUN
ftr-425	922	4	of	of	ADP
ftr-425	922	5	act	act	PROPN
ftr-425	922	6	section	section	NOUN
ftr-425	922	7	703	703	NUM
ftr-425	922	8	raises	raise	VERB
ftr-425	922	9	interesting	interesting	ADJ
ftr-425	922	10	questions	question	NOUN
ftr-425	922	11	as	as	ADP
ftr-425	922	12	to	to	ADP
ftr-425	922	13	what	what	DET
ftr-425	922	14	effect	effect	NOUN
ftr-425	922	15	,	,	PUNCT
ftr-425	922	16	if	if	SCONJ
ftr-425	922	17	any	any	PRON
ftr-425	922	18	,	,	PUNCT
ftr-425	922	19	the	the	DET
ftr-425	922	20	legislation	legislation	NOUN
ftr-425	922	21	has	have	AUX
ftr-425	922	22	on	on	ADP
ftr-425	922	23	the	the	DET
ftr-425	922	24	determination	determination	NOUN
ftr-425	922	25	of	of	ADP
ftr-425	922	26	whether	whether	SCONJ
ftr-425	922	27	the	the	DET
ftr-425	922	28	portion	portion	NOUN
ftr-425	922	29	of	of	ADP
ftr-425	922	30	a	a	DET
ftr-425	922	31	plaintiffs	plaintiff	NOUN
ftr-425	922	32	recovery	recovery	NOUN
ftr-425	922	33	that	that	PRON
ftr-425	922	34	is	be	AUX
ftr-425	922	35	paid	pay	VERB
ftr-425	922	36	to	to	ADP
ftr-425	922	37	an	an	DET
ftr-425	922	38	attorney	attorney	NOUN
ftr-425	922	39	pursuant	pursuant	ADJ
ftr-425	922	40	to	to	ADP
ftr-425	922	41	a	a	DET
ftr-425	922	42	contingent	contingent	ADJ
ftr-425	922	43	-	-	PUNCT
ftr-425	922	44	fee	fee	NOUN
ftr-425	922	45	arrangement	arrangement	NOUN
ftr-425	922	46	is	be	AUX
ftr-425	922	47	included	include	VERB
ftr-425	922	48	in	in	ADP
ftr-425	922	49	the	the	DET
ftr-425	922	50	plaintiffs	plaintiff	NOUN
ftr-425	922	51	gross	gross	ADJ
ftr-425	922	52	income	income	NOUN
ftr-425	922	53	.	.	PUNCT
ftr-425	923	1	on	on	ADP
ftr-425	923	2	one	one	NUM
ftr-425	923	3	hand	hand	NOUN
ftr-425	923	4	,	,	PUNCT
ftr-425	923	5	the	the	DET
ftr-425	923	6	corrective	corrective	ADJ
ftr-425	923	7	legislation	legislation	NOUN
ftr-425	923	8	is	be	AUX
ftr-425	923	9	certainly	certainly	ADV
ftr-425	923	10	consistent	consistent	ADJ
ftr-425	923	11	with	with	ADP
ftr-425	923	12	the	the	DET
ftr-425	923	13	conclusion	conclusion	NOUN
ftr-425	923	14	that	that	SCONJ
ftr-425	923	15	contingent	contingent	ADJ
ftr-425	923	16	attorney	attorney	NOUN
ftr-425	923	17	's	's	PART
ftr-425	923	18	fees	fee	NOUN
ftr-425	923	19	do	do	AUX
ftr-425	923	20	not	not	PART
ftr-425	923	21	give	give	VERB
ftr-425	923	22	rise	rise	NOUN
ftr-425	923	23	to	to	ADP
ftr-425	923	24	an	an	DET
ftr-425	923	25	exclusion	exclusion	NOUN
ftr-425	923	26	from	from	ADP
ftr-425	923	27	gross	gross	ADJ
ftr-425	923	28	income	income	NOUN
ftr-425	923	29	,	,	PUNCT
ftr-425	923	30	but	but	CCONJ
ftr-425	923	31	rather	rather	ADV
ftr-425	923	32	a	a	DET
ftr-425	923	33	deduction	deduction	NOUN
ftr-425	923	34	that	that	PRON
ftr-425	923	35	was	be	AUX
ftr-425	923	36	(	(	PUNCT
ftr-425	923	37	and	and	CCONJ
ftr-425	923	38	in	in	ADP
ftr-425	923	39	many	many	ADJ
ftr-425	923	40	instances	instance	NOUN
ftr-425	923	41	,	,	PUNCT
ftr-425	923	42	still	still	ADV
ftr-425	923	43	is	be	AUX
ftr-425	923	44	)	)	PUNCT
ftr-425	923	45	subject	subject	ADJ
ftr-425	923	46	to	to	ADP
ftr-425	923	47	unwarranted	unwarranted	ADJ
ftr-425	923	48	196	196	NUM
ftr-425	923	49	.	.	PUNCT
ftr-425	924	1	because	because	SCONJ
ftr-425	924	2	of	of	ADP
ftr-425	924	3	the	the	DET
ftr-425	924	4	nonretroactivity	nonretroactivity	NOUN
ftr-425	924	5	,	,	PUNCT
ftr-425	924	6	the	the	DET
ftr-425	924	7	amt	amt	PROPN
ftr-425	924	8	trap	trap	NOUN
ftr-425	924	9	will	will	AUX
ftr-425	924	10	still	still	ADV
ftr-425	924	11	apply	apply	VERB
ftr-425	924	12	for	for	ADP
ftr-425	924	13	certain	certain	ADJ
ftr-425	924	14	taxpayers	taxpayer	NOUN
ftr-425	924	15	who	who	PRON
ftr-425	924	16	obtained	obtain	VERB
ftr-425	924	17	judgments	judgment	NOUN
ftr-425	924	18	or	or	CCONJ
ftr-425	924	19	settled	settle	VERB
ftr-425	924	20	causes	cause	NOUN
ftr-425	924	21	of	of	ADP
ftr-425	924	22	action	action	NOUN
ftr-425	924	23	during	during	ADP
ftr-425	924	24	this	this	DET
ftr-425	924	25	taxable	taxable	ADJ
ftr-425	924	26	year	year	NOUN
ftr-425	924	27	(	(	PUNCT
ftr-425	924	28	namely	namely	ADV
ftr-425	924	29	,	,	PUNCT
ftr-425	924	30	before	before	ADP
ftr-425	924	31	october	october	PROPN
ftr-425	924	32	22	22	NUM
ftr-425	924	33	,	,	PUNCT
ftr-425	924	34	2004	2004	NUM
ftr-425	924	35	)	)	PUNCT
ftr-425	924	36	who	who	PRON
ftr-425	924	37	have	have	AUX
ftr-425	924	38	not	not	PART
ftr-425	924	39	yet	yet	ADV
ftr-425	924	40	paid	pay	VERB
ftr-425	924	41	the	the	DET
ftr-425	924	42	additional	additional	ADJ
ftr-425	924	43	taxes	taxis	NOUN
ftr-425	924	44	attributable	attributable	ADJ
ftr-425	924	45	to	to	ADP
ftr-425	924	46	the	the	DET
ftr-425	924	47	amt	amt	PROPN
ftr-425	924	48	trap	trap	NOUN
ftr-425	924	49	.	.	PUNCT
ftr-425	925	1	indeed	indeed	ADV
ftr-425	925	2	,	,	PUNCT
ftr-425	925	3	one	one	PRON
ftr-425	925	4	has	have	VERB
ftr-425	925	5	to	to	PART
ftr-425	925	6	have	have	VERB
ftr-425	925	7	some	some	DET
ftr-425	925	8	empathy	empathy	NOUN
ftr-425	925	9	for	for	ADP
ftr-425	925	10	an	an	DET
ftr-425	925	11	individual	individual	NOUN
ftr-425	925	12	who	who	PRON
ftr-425	925	13	settled	settle	VERB
ftr-425	925	14	a	a	DET
ftr-425	925	15	cause	cause	NOUN
ftr-425	925	16	of	of	ADP
ftr-425	925	17	action	action	NOUN
ftr-425	925	18	giving	give	VERB
ftr-425	925	19	rise	rise	NOUN
ftr-425	925	20	to	to	ADP
ftr-425	925	21	the	the	DET
ftr-425	925	22	amt	amt	PROPN
ftr-425	925	23	trap	trap	NOUN
ftr-425	925	24	prior	prior	ADV
ftr-425	925	25	to	to	ADP
ftr-425	925	26	the	the	DET
ftr-425	925	27	date	date	NOUN
ftr-425	925	28	of	of	ADP
ftr-425	925	29	enactment	enactment	NOUN
ftr-425	925	30	,	,	PUNCT
ftr-425	925	31	given	give	VERB
ftr-425	925	32	that	that	SCONJ
ftr-425	925	33	the	the	DET
ftr-425	925	34	legislation	legislation	NOUN
ftr-425	925	35	as	as	SCONJ
ftr-425	925	36	proposed	propose	VERB
ftr-425	925	37	and	and	CCONJ
ftr-425	925	38	passed	pass	VERB
ftr-425	925	39	by	by	ADP
ftr-425	925	40	the	the	DET
ftr-425	925	41	senate	senate	PROPN
ftr-425	925	42	(	(	PUNCT
ftr-425	925	43	but	but	CCONJ
ftr-425	925	44	not	not	PART
ftr-425	925	45	by	by	ADP
ftr-425	925	46	the	the	DET
ftr-425	925	47	conference	conference	NOUN
ftr-425	925	48	committee	committee	NOUN
ftr-425	925	49	)	)	PUNCT
ftr-425	925	50	would	would	AUX
ftr-425	925	51	have	have	AUX
ftr-425	925	52	provided	provide	VERB
ftr-425	925	53	retroactive	retroactive	ADJ
ftr-425	925	54	relief	relief	NOUN
ftr-425	925	55	.	.	PUNCT
ftr-425	926	1	197	197	NUM
ftr-425	926	2	.	.	PUNCT
ftr-425	927	1	the	the	DET
ftr-425	927	2	only	only	ADJ
ftr-425	927	3	conceivable	conceivable	ADJ
ftr-425	927	4	substantive	substantive	ADJ
ftr-425	927	5	policy	policy	NOUN
ftr-425	927	6	justification	justification	NOUN
ftr-425	927	7	for	for	ADP
ftr-425	927	8	nonretroactivity	nonretroactivity	NOUN
ftr-425	927	9	is	be	AUX
ftr-425	927	10	that	that	SCONJ
ftr-425	927	11	perhaps	perhaps	ADV
ftr-425	927	12	one	one	PRON
ftr-425	927	13	might	might	AUX
ftr-425	927	14	view	view	VERB
ftr-425	927	15	retroactivity	retroactivity	NOUN
ftr-425	927	16	as	as	ADP
ftr-425	927	17	a	a	DET
ftr-425	927	18	windfall	windfall	NOUN
ftr-425	927	19	to	to	ADP
ftr-425	927	20	a	a	DET
ftr-425	927	21	plaintiff	plaintiff	NOUN
ftr-425	927	22	who	who	PRON
ftr-425	927	23	settled	settle	VERB
ftr-425	927	24	his	his	PRON
ftr-425	927	25	or	or	CCONJ
ftr-425	927	26	her	her	PRON
ftr-425	927	27	claim	claim	NOUN
ftr-425	927	28	with	with	ADP
ftr-425	927	29	the	the	DET
ftr-425	927	30	knowledge	knowledge	NOUN
ftr-425	927	31	that	that	SCONJ
ftr-425	927	32	it	it	PRON
ftr-425	927	33	would	would	AUX
ftr-425	927	34	be	be	AUX
ftr-425	927	35	subject	subject	ADJ
ftr-425	927	36	to	to	ADP
ftr-425	927	37	extra	extra	ADJ
ftr-425	927	38	tax	tax	NOUN
ftr-425	927	39	.	.	PUNCT
ftr-425	928	1	198	198	NUM
ftr-425	928	2	.	.	PUNCT
ftr-425	929	1	cf	cf	NOUN
ftr-425	929	2	.	.	PUNCT
ftr-425	930	1	joint	joint	ADJ
ftr-425	930	2	comm	comm	NOUN
ftr-425	930	3	.	.	PUNCT
ftr-425	931	1	on	on	ADP
ftr-425	931	2	tax'n	tax'n	NOUN
ftr-425	931	3	,	,	PUNCT
ftr-425	931	4	estimated	estimate	VERB
ftr-425	931	5	budget	budget	NOUN
ftr-425	931	6	effects	effect	NOUN
ftr-425	931	7	of	of	ADP
ftr-425	931	8	the	the	DET
ftr-425	931	9	conference	conference	NOUN
ftr-425	931	10	agreement	agreement	NOUN
ftr-425	931	11	for	for	ADP
ftr-425	931	12	h.r	h.r	PROPN
ftr-425	931	13	.	.	PROPN
ftr-425	931	14	4520	4520	NUM
ftr-425	931	15	,	,	PUNCT
ftr-425	931	16	the	the	DET
ftr-425	931	17	"	"	PUNCT
ftr-425	931	18	american	american	ADJ
ftr-425	931	19	jobs	job	NOUN
ftr-425	931	20	creation	creation	PROPN
ftr-425	931	21	act	act	NOUN
ftr-425	931	22	of	of	ADP
ftr-425	931	23	2004	2004	NUM
ftr-425	931	24	,	,	PUNCT
ftr-425	931	25	"	"	PUNCT
ftr-425	931	26	jcx-69	jcx-69	NOUN
ftr-425	931	27	-	-	PUNCT
ftr-425	931	28	04	04	NUM
ftr-425	931	29	,	,	PUNCT
ftr-425	931	30	at	at	ADP
ftr-425	931	31	6	6	NUM
ftr-425	931	32	(	(	PUNCT
ftr-425	931	33	estimating	estimate	VERB
ftr-425	931	34	the	the	DET
ftr-425	931	35	10	10	NUM
ftr-425	931	36	-	-	PUNCT
ftr-425	931	37	year	year	NOUN
ftr-425	931	38	cost	cost	NOUN
ftr-425	931	39	of	of	ADP
ftr-425	931	40	the	the	DET
ftr-425	931	41	legislation	legislation	NOUN
ftr-425	931	42	having	have	VERB
ftr-425	931	43	only	only	ADV
ftr-425	931	44	prospective	prospective	ADJ
ftr-425	931	45	effect	effect	NOUN
ftr-425	931	46	at	at	ADP
ftr-425	931	47	$	$	SYM
ftr-425	931	48	327	327	NUM
ftr-425	931	49	million	million	NUM
ftr-425	931	50	)	)	PUNCT
ftr-425	931	51	;	;	PUNCT
ftr-425	931	52	joint	joint	ADJ
ftr-425	931	53	comm	comm	NOUN
ftr-425	931	54	.	.	PUNCT
ftr-425	932	1	on	on	ADP
ftr-425	932	2	tax'n	tax'n	NOUN
ftr-425	932	3	,	,	PUNCT
ftr-425	932	4	comparison	comparison	NOUN
ftr-425	932	5	of	of	ADP
ftr-425	932	6	the	the	DET
ftr-425	932	7	estimated	estimate	VERB
ftr-425	932	8	budget	budget	NOUN
ftr-425	932	9	effects	effect	NOUN
ftr-425	932	10	of	of	ADP
ftr-425	932	11	h.r	h.r	PROPN
ftr-425	932	12	.	.	PROPN
ftr-425	932	13	4520	4520	NUM
ftr-425	932	14	,	,	PUNCT
ftr-425	932	15	the	the	DET
ftr-425	932	16	"	"	PUNCT
ftr-425	932	17	american	american	ADJ
ftr-425	932	18	jobs	job	NOUN
ftr-425	932	19	creation	creation	PROPN
ftr-425	932	20	act	act	NOUN
ftr-425	932	21	of	of	ADP
ftr-425	932	22	2004	2004	NUM
ftr-425	932	23	"	"	PUNCT
ftr-425	932	24	as	as	SCONJ
ftr-425	932	25	passed	pass	VERB
ftr-425	932	26	by	by	ADP
ftr-425	932	27	the	the	DET
ftr-425	932	28	house	house	PROPN
ftr-425	932	29	of	of	ADP
ftr-425	932	30	representatives	representatives	PROPN
ftr-425	932	31	,	,	PUNCT
ftr-425	932	32	and	and	CCONJ
ftr-425	932	33	h.r	h.r	PROPN
ftr-425	932	34	.	.	PROPN
ftr-425	932	35	4520	4520	NUM
ftr-425	932	36	,	,	PUNCT
ftr-425	932	37	the	the	DET
ftr-425	932	38	"	"	PUNCT
ftr-425	932	39	jumpstart	jumpstart	VERB
ftr-425	932	40	our	our	PRON
ftr-425	932	41	business	business	NOUN
ftr-425	932	42	strength	strength	NOUN
ftr-425	932	43	(	(	PUNCT
ftr-425	932	44	'	'	PUNCT
ftr-425	932	45	jobs	job	NOUN
ftr-425	932	46	'	'	PART
ftr-425	932	47	)	)	PUNCT
ftr-425	932	48	act	act	PROPN
ftr-425	932	49	,	,	PUNCT
ftr-425	932	50	"	"	PUNCT
ftr-425	932	51	as	as	SCONJ
ftr-425	932	52	amended	amend	VERB
ftr-425	932	53	by	by	ADP
ftr-425	932	54	the	the	DET
ftr-425	932	55	senate	senate	PROPN
ftr-425	932	56	,	,	PUNCT
ftr-425	932	57	jcx-53	jcx-53	PROPN
ftr-425	932	58	-	-	NOUN
ftr-425	932	59	04	04	NUM
ftr-425	932	60	,	,	PUNCT
ftr-425	932	61	at	at	ADP
ftr-425	932	62	8	8	NUM
ftr-425	932	63	(	(	PUNCT
ftr-425	932	64	estimating	estimate	VERB
ftr-425	932	65	the	the	DET
ftr-425	932	66	10	10	NUM
ftr-425	932	67	-	-	PUNCT
ftr-425	932	68	year	year	NOUN
ftr-425	932	69	cost	cost	NOUN
ftr-425	932	70	of	of	ADP
ftr-425	932	71	the	the	DET
ftr-425	932	72	legislation	legislation	NOUN
ftr-425	932	73	having	having	AUX
ftr-425	932	74	limited	limit	VERB
ftr-425	932	75	retroactive	retroactive	ADJ
ftr-425	932	76	effect	effect	NOUN
ftr-425	932	77	at	at	ADP
ftr-425	932	78	$	$	SYM
ftr-425	932	79	387	387	NUM
ftr-425	932	80	million	million	NUM
ftr-425	932	81	)	)	PUNCT
ftr-425	932	82	.	.	PUNCT
ftr-425	933	1	199	199	NUM
ftr-425	933	2	.	.	PUNCT
ftr-425	934	1	see	see	VERB
ftr-425	934	2	joint	joint	ADJ
ftr-425	934	3	comm	comm	NOUN
ftr-425	934	4	.	.	PUNCT
ftr-425	935	1	on	on	ADP
ftr-425	935	2	tax'n	tax'n	NOUN
ftr-425	935	3	,	,	PUNCT
ftr-425	935	4	estimated	estimate	VERB
ftr-425	935	5	budget	budget	NOUN
ftr-425	935	6	effects	effect	NOUN
ftr-425	935	7	of	of	ADP
ftr-425	935	8	the	the	DET
ftr-425	935	9	conference	conference	NOUN
ftr-425	935	10	agreement	agreement	NOUN
ftr-425	935	11	for	for	ADP
ftr-425	935	12	h.r	h.r	PROPN
ftr-425	935	13	.	.	PROPN
ftr-425	935	14	4520	4520	NUM
ftr-425	935	15	,	,	PUNCT
ftr-425	935	16	the	the	DET
ftr-425	935	17	"	"	PUNCT
ftr-425	935	18	american	american	ADJ
ftr-425	935	19	jobs	job	NOUN
ftr-425	935	20	creation	creation	PROPN
ftr-425	935	21	act	act	NOUN
ftr-425	935	22	of	of	ADP
ftr-425	935	23	2004	2004	NUM
ftr-425	935	24	,	,	PUNCT
ftr-425	935	25	"	"	PUNCT
ftr-425	935	26	jcx-69	jcx-69	NOUN
ftr-425	935	27	-	-	PUNCT
ftr-425	935	28	04	04	NUM
ftr-425	935	29	,	,	PUNCT
ftr-425	935	30	at	at	ADP
ftr-425	935	31	10	10	NUM
ftr-425	935	32	.	.	PUNCT
ftr-425	936	1	it	it	PRON
ftr-425	936	2	is	be	AUX
ftr-425	936	3	possible	possible	ADJ
ftr-425	936	4	that	that	SCONJ
ftr-425	936	5	,	,	PUNCT
ftr-425	936	6	because	because	SCONJ
ftr-425	936	7	large	large	ADJ
ftr-425	936	8	amounts	amount	NOUN
ftr-425	936	9	of	of	ADP
ftr-425	936	10	tax	tax	NOUN
ftr-425	936	11	could	could	AUX
ftr-425	936	12	depend	depend	VERB
ftr-425	936	13	on	on	ADP
ftr-425	936	14	the	the	DET
ftr-425	936	15	precise	precise	ADJ
ftr-425	936	16	time	time	NOUN
ftr-425	936	17	when	when	SCONJ
ftr-425	936	18	fees	fee	NOUN
ftr-425	936	19	and	and	CCONJ
ftr-425	936	20	costs	cost	NOUN
ftr-425	936	21	are	be	AUX
ftr-425	936	22	"	"	PUNCT
ftr-425	936	23	paid	pay	VERB
ftr-425	936	24	"	"	PUNCT
ftr-425	936	25	and	and	CCONJ
ftr-425	936	26	when	when	SCONJ
ftr-425	936	27	any	any	DET
ftr-425	936	28	settlement	settlement	NOUN
ftr-425	936	29	"	"	PUNCT
ftr-425	936	30	occurs	occur	VERB
ftr-425	936	31	,	,	PUNCT
ftr-425	936	32	"	"	PUNCT
ftr-425	936	33	litigants	litigant	NOUN
ftr-425	936	34	might	might	AUX
ftr-425	936	35	attempt	attempt	VERB
ftr-425	936	36	to	to	PART
ftr-425	936	37	amend	amend	VERB
ftr-425	936	38	earlier	early	ADV
ftr-425	936	39	an	an	DET
ftr-425	936	40	earlier	early	ADJ
ftr-425	936	41	settlement	settlement	NOUN
ftr-425	936	42	(	(	PUNCT
ftr-425	936	43	perhaps	perhaps	ADV
ftr-425	936	44	calling	call	VERB
ftr-425	936	45	for	for	ADP
ftr-425	936	46	a	a	DET
ftr-425	936	47	lower	low	ADJ
ftr-425	936	48	payment	payment	NOUN
ftr-425	936	49	by	by	ADP
ftr-425	936	50	the	the	DET
ftr-425	936	51	defendant	defendant	NOUN
ftr-425	936	52	)	)	PUNCT
ftr-425	936	53	so	so	SCONJ
ftr-425	936	54	that	that	SCONJ
ftr-425	936	55	the	the	DET
ftr-425	936	56	taxpayer	taxpayer	NOUN
ftr-425	936	57	-	-	PUNCT
ftr-425	936	58	plaintiff	plaintiff	NOUN
ftr-425	936	59	can	can	AUX
ftr-425	936	60	take	take	VERB
ftr-425	936	61	the	the	DET
ftr-425	936	62	position	position	NOUN
ftr-425	936	63	that	that	PRON
ftr-425	936	64	the	the	DET
ftr-425	936	65	settlement	settlement	NOUN
ftr-425	936	66	occurred	occur	VERB
ftr-425	936	67	after	after	ADP
ftr-425	936	68	the	the	DET
ftr-425	936	69	effective	effective	ADJ
ftr-425	936	70	date	date	NOUN
ftr-425	936	71	.	.	PUNCT
ftr-425	937	1	if	if	SCONJ
ftr-425	937	2	so	so	ADV
ftr-425	937	3	,	,	PUNCT
ftr-425	937	4	because	because	SCONJ
ftr-425	937	5	of	of	ADP
ftr-425	937	6	the	the	DET
ftr-425	937	7	nonretroactive	nonretroactive	ADJ
ftr-425	937	8	nature	nature	NOUN
ftr-425	937	9	of	of	ADP
ftr-425	937	10	the	the	DET
ftr-425	937	11	legislation	legislation	NOUN
ftr-425	937	12	,	,	PUNCT
ftr-425	937	13	litigation	litigation	NOUN
ftr-425	937	14	might	might	AUX
ftr-425	937	15	ensue	ensue	VERB
ftr-425	937	16	between	between	ADP
ftr-425	937	17	the	the	DET
ftr-425	937	18	irs	irs	PROPN
ftr-425	937	19	and	and	CCONJ
ftr-425	937	20	the	the	DET
ftr-425	937	21	taxpayer	taxpayer	NOUN
ftr-425	937	22	regarding	regard	VERB
ftr-425	937	23	the	the	DET
ftr-425	937	24	timing	timing	NOUN
ftr-425	937	25	of	of	ADP
ftr-425	937	26	the	the	DET
ftr-425	937	27	settlement	settlement	NOUN
ftr-425	937	28	and	and	CCONJ
ftr-425	937	29	payments	payment	NOUN
ftr-425	937	30	in	in	ADP
ftr-425	937	31	respect	respect	NOUN
ftr-425	937	32	thereof	thereof	ADV
ftr-425	937	33	[	[	X
ftr-425	937	34	vol	vol	NOUN
ftr-425	937	35	.	.	PUNCT
ftr-425	937	36	6:9	6:9	NUM
ftr-425	937	37	litigation	litigation	NOUN
ftr-425	937	38	expenses	expense	NOUN
ftr-425	937	39	and	and	CCONJ
ftr-425	937	40	the	the	DET
ftr-425	937	41	amt	amt	PROPN
ftr-425	937	42	limitation	limitation	NOUN
ftr-425	937	43	.	.	PUNCT
ftr-425	938	1	proponents	proponent	NOUN
ftr-425	938	2	of	of	ADP
ftr-425	938	3	this	this	DET
ftr-425	938	4	interpretation	interpretation	NOUN
ftr-425	938	5	,	,	PUNCT
ftr-425	938	6	including	include	VERB
ftr-425	938	7	the	the	DET
ftr-425	938	8	authors	author	NOUN
ftr-425	938	9	,	,	PUNCT
ftr-425	938	10	have	have	AUX
ftr-425	938	11	argued	argue	VERB
ftr-425	938	12	that	that	SCONJ
ftr-425	938	13	the	the	DET
ftr-425	938	14	amt	amt	PROPN
ftr-425	938	15	trap	trap	NOUN
ftr-425	938	16	for	for	ADP
ftr-425	938	17	legal	legal	ADJ
ftr-425	938	18	fees	fee	NOUN
ftr-425	938	19	requires	require	VERB
ftr-425	938	20	legislative	legislative	ADJ
ftr-425	938	21	correction	correction	NOUN
ftr-425	938	22	,	,	PUNCT
ftr-425	938	23	and	and	CCONJ
ftr-425	938	24	now	now	ADV
ftr-425	938	25	congress	congress	PROPN
ftr-425	938	26	has	have	AUX
ftr-425	938	27	finally	finally	ADV
ftr-425	938	28	complied	comply	VERB
ftr-425	938	29	.	.	PUNCT
ftr-425	939	1	on	on	ADP
ftr-425	939	2	the	the	DET
ftr-425	939	3	other	other	ADJ
ftr-425	939	4	hand	hand	NOUN
ftr-425	939	5	,	,	PUNCT
ftr-425	939	6	one	one	PRON
ftr-425	939	7	could	could	AUX
ftr-425	939	8	argue	argue	VERB
ftr-425	939	9	that	that	SCONJ
ftr-425	939	10	the	the	DET
ftr-425	939	11	corrective	corrective	ADJ
ftr-425	939	12	legislation	legislation	NOUN
ftr-425	939	13	has	have	VERB
ftr-425	939	14	no	no	DET
ftr-425	939	15	bearing	bearing	NOUN
ftr-425	939	16	whatsoever	whatsoever	ADV
ftr-425	939	17	on	on	ADP
ftr-425	939	18	the	the	DET
ftr-425	939	19	inclusion	inclusion	NOUN
ftr-425	939	20	/	/	SYM
ftr-425	939	21	deduction	deduction	NOUN
ftr-425	939	22	versus	versus	ADP
ftr-425	939	23	exclusion	exclusion	NOUN
ftr-425	939	24	debate	debate	NOUN
ftr-425	939	25	.	.	PUNCT
ftr-425	940	1	rather	rather	ADV
ftr-425	940	2	,	,	PUNCT
ftr-425	940	3	the	the	DET
ftr-425	940	4	legislation	legislation	NOUN
ftr-425	940	5	only	only	ADV
ftr-425	940	6	operates	operate	VERB
ftr-425	940	7	to	to	PART
ftr-425	940	8	achieve	achieve	VERB
ftr-425	940	9	a	a	DET
ftr-425	940	10	more	more	ADV
ftr-425	940	11	equitable	equitable	ADJ
ftr-425	940	12	result	result	NOUN
ftr-425	940	13	for	for	SCONJ
ftr-425	940	14	residents	resident	NOUN
ftr-425	940	15	of	of	ADP
ftr-425	940	16	those	those	DET
ftr-425	940	17	circuits	circuit	NOUN
ftr-425	940	18	in	in	ADP
ftr-425	940	19	which	which	PRON
ftr-425	940	20	the	the	DET
ftr-425	940	21	legal	legal	ADJ
ftr-425	940	22	fees	fee	NOUN
ftr-425	940	23	have	have	AUX
ftr-425	940	24	been	be	AUX
ftr-425	940	25	found	find	VERB
ftr-425	940	26	to	to	PART
ftr-425	940	27	be	be	AUX
ftr-425	940	28	deductible.00	deductible.00	PROPN
ftr-425	940	29	a	a	DET
ftr-425	940	30	third	third	ADJ
ftr-425	940	31	interpretation	interpretation	NOUN
ftr-425	940	32	of	of	ADP
ftr-425	940	33	the	the	DET
ftr-425	940	34	enactment	enactment	NOUN
ftr-425	940	35	of	of	ADP
ftr-425	940	36	act	act	PROPN
ftr-425	940	37	section	section	PROPN
ftr-425	940	38	703	703	NUM
ftr-425	940	39	is	be	AUX
ftr-425	940	40	that	that	SCONJ
ftr-425	940	41	the	the	DET
ftr-425	940	42	corrective	corrective	ADJ
ftr-425	940	43	legislation	legislation	NOUN
ftr-425	940	44	served	serve	VERB
ftr-425	940	45	to	to	PART
ftr-425	940	46	clarify	clarify	VERB
ftr-425	940	47	that	that	SCONJ
ftr-425	940	48	prior	prior	ADJ
ftr-425	940	49	law	law	NOUN
ftr-425	940	50	produced	produce	VERB
ftr-425	940	51	a	a	DET
ftr-425	940	52	result	result	NOUN
ftr-425	940	53	favorable	favorable	ADJ
ftr-425	940	54	to	to	ADP
ftr-425	940	55	the	the	DET
ftr-425	940	56	taxpayer	taxpayer	NOUN
ftr-425	940	57	.	.	PUNCT
ftr-425	941	1	this	this	DET
ftr-425	941	2	argument	argument	NOUN
ftr-425	941	3	was	be	AUX
ftr-425	941	4	made	make	VERB
ftr-425	941	5	by	by	ADP
ftr-425	941	6	the	the	DET
ftr-425	941	7	taxpayers	taxpayer	NOUN
ftr-425	941	8	in	in	ADP
ftr-425	941	9	the	the	DET
ftr-425	941	10	banks	bank	NOUN
ftr-425	941	11	and	and	CCONJ
ftr-425	941	12	banaitis	banaitis	NOUN
ftr-425	941	13	cases	case	NOUN
ftr-425	941	14	,	,	PUNCT
ftr-425	941	15	through	through	ADP
ftr-425	941	16	supplemental	supplemental	ADJ
ftr-425	941	17	briefing	briefing	NOUN
ftr-425	941	18	to	to	ADP
ftr-425	941	19	the	the	DET
ftr-425	941	20	supreme	supreme	PROPN
ftr-425	941	21	court.2	court.2	PROPN
ftr-425	941	22	'	'	PART
ftr-425	941	23	the	the	DET
ftr-425	941	24	taxpayers	taxpayer	NOUN
ftr-425	941	25	pointed	point	VERB
ftr-425	941	26	to	to	ADP
ftr-425	941	27	an	an	DET
ftr-425	941	28	exchange	exchange	NOUN
ftr-425	941	29	occurring	occur	VERB
ftr-425	941	30	on	on	ADP
ftr-425	941	31	the	the	DET
ftr-425	941	32	senate	senate	PROPN
ftr-425	941	33	floor	floor	NOUN
ftr-425	941	34	several	several	ADJ
ftr-425	941	35	days	day	NOUN
ftr-425	941	36	after	after	ADP
ftr-425	941	37	adoption	adoption	NOUN
ftr-425	941	38	of	of	ADP
ftr-425	941	39	the	the	DET
ftr-425	941	40	conference	conference	NOUN
ftr-425	941	41	report	report	NOUN
ftr-425	941	42	between	between	ADP
ftr-425	941	43	senator	senator	PROPN
ftr-425	941	44	grassley	grassley	PROPN
ftr-425	941	45	and	and	CCONJ
ftr-425	941	46	senator	senator	PROPN
ftr-425	941	47	baucus	baucus	PROPN
ftr-425	941	48	,	,	PUNCT
ftr-425	941	49	in	in	ADP
ftr-425	941	50	which	which	PRON
ftr-425	941	51	senator	senator	NOUN
ftr-425	941	52	grassley	grassley	PROPN
ftr-425	941	53	suggested	suggest	VERB
ftr-425	941	54	that	that	SCONJ
ftr-425	941	55	act	act	NOUN
ftr-425	941	56	section	section	NOUN
ftr-425	941	57	703	703	NUM
ftr-425	941	58	was	be	AUX
ftr-425	941	59	a	a	DET
ftr-425	941	60	mere	mere	ADJ
ftr-425	941	61	clarification	clarification	NOUN
ftr-425	941	62	of	of	ADP
ftr-425	941	63	pre	pre	ADJ
ftr-425	941	64	-	-	ADJ
ftr-425	941	65	existing	existing	ADJ
ftr-425	941	66	law	law	NOUN
ftr-425	941	67	that	that	PRON
ftr-425	941	68	the	the	DET
ftr-425	941	69	attorney	attorney	NOUN
ftr-425	941	70	's	's	PART
ftr-425	941	71	fee	fee	NOUN
ftr-425	941	72	portion	portion	NOUN
ftr-425	941	73	of	of	ADP
ftr-425	941	74	a	a	DET
ftr-425	941	75	recovery	recovery	NOUN
ftr-425	941	76	was	be	AUX
ftr-425	941	77	not	not	PART
ftr-425	941	78	included	include	VERB
ftr-425	941	79	in	in	ADP
ftr-425	941	80	"	"	PUNCT
ftr-425	941	81	taxable	taxable	ADJ
ftr-425	941	82	income	income	NOUN
ftr-425	941	83	whether	whether	SCONJ
ftr-425	941	84	for	for	ADP
ftr-425	941	85	regular	regular	ADJ
ftr-425	941	86	income	income	NOUN
ftr-425	941	87	or	or	CCONJ
ftr-425	941	88	alternative	alternative	ADJ
ftr-425	941	89	minimum	minimum	ADJ
ftr-425	941	90	income	income	NOUN
ftr-425	941	91	purposes	purpose	NOUN
ftr-425	941	92	.	.	PUNCT
ftr-425	942	1	,202	,202	PUNCT
ftr-425	942	2	this	this	DET
ftr-425	942	3	interpretation	interpretation	NOUN
ftr-425	942	4	is	be	AUX
ftr-425	942	5	flawed	flawed	ADJ
ftr-425	942	6	in	in	ADP
ftr-425	942	7	a	a	DET
ftr-425	942	8	number	number	NOUN
ftr-425	942	9	of	of	ADP
ftr-425	942	10	200	200	NUM
ftr-425	942	11	.	.	PUNCT
ftr-425	943	1	this	this	DET
ftr-425	943	2	argument	argument	NOUN
ftr-425	943	3	has	have	VERB
ftr-425	943	4	one	one	NUM
ftr-425	943	5	particular	particular	ADJ
ftr-425	943	6	flaw	flaw	NOUN
ftr-425	943	7	.	.	PUNCT
ftr-425	944	1	if	if	SCONJ
ftr-425	944	2	the	the	DET
ftr-425	944	3	legislation	legislation	NOUN
ftr-425	944	4	was	be	AUX
ftr-425	944	5	intended	intend	VERB
ftr-425	944	6	solely	solely	ADV
ftr-425	944	7	to	to	PART
ftr-425	944	8	maintain	maintain	VERB
ftr-425	944	9	parity	parity	NOUN
ftr-425	944	10	between	between	ADP
ftr-425	944	11	taxpayers	taxpayer	NOUN
ftr-425	944	12	in	in	ADP
ftr-425	944	13	the	the	DET
ftr-425	944	14	majority	majority	NOUN
ftr-425	944	15	of	of	ADP
ftr-425	944	16	circuits	circuit	NOUN
ftr-425	944	17	holding	hold	VERB
ftr-425	944	18	that	that	PRON
ftr-425	944	19	contingent	contingent	ADJ
ftr-425	944	20	legal	legal	ADJ
ftr-425	944	21	fees	fee	NOUN
ftr-425	944	22	give	give	VERB
ftr-425	944	23	rise	rise	NOUN
ftr-425	944	24	to	to	ADP
ftr-425	944	25	a	a	DET
ftr-425	944	26	deduction	deduction	NOUN
ftr-425	944	27	and	and	CCONJ
ftr-425	944	28	those	those	PRON
ftr-425	944	29	in	in	ADP
ftr-425	944	30	the	the	DET
ftr-425	944	31	minority	minority	NOUN
ftr-425	944	32	of	of	ADP
ftr-425	944	33	circuits	circuit	NOUN
ftr-425	944	34	holding	hold	VERB
ftr-425	944	35	that	that	PRON
ftr-425	944	36	contingent	contingent	ADJ
ftr-425	944	37	legal	legal	ADJ
ftr-425	944	38	fees	fee	NOUN
ftr-425	944	39	are	be	AUX
ftr-425	944	40	excluded	exclude	VERB
ftr-425	944	41	from	from	ADP
ftr-425	944	42	gross	gross	ADJ
ftr-425	944	43	income	income	NOUN
ftr-425	944	44	,	,	PUNCT
ftr-425	944	45	then	then	ADV
ftr-425	944	46	there	there	PRON
ftr-425	944	47	is	be	VERB
ftr-425	944	48	no	no	DET
ftr-425	944	49	reason	reason	NOUN
ftr-425	944	50	for	for	ADP
ftr-425	944	51	the	the	DET
ftr-425	944	52	corrective	corrective	ADJ
ftr-425	944	53	legislation	legislation	NOUN
ftr-425	944	54	to	to	PART
ftr-425	944	55	distinguish	distinguish	VERB
ftr-425	944	56	among	among	ADP
ftr-425	944	57	those	those	DET
ftr-425	944	58	types	type	NOUN
ftr-425	944	59	of	of	ADP
ftr-425	944	60	claims	claim	NOUN
ftr-425	944	61	that	that	PRON
ftr-425	944	62	give	give	VERB
ftr-425	944	63	rise	rise	NOUN
ftr-425	944	64	to	to	ADP
ftr-425	944	65	a	a	DET
ftr-425	944	66	taxable	taxable	ADJ
ftr-425	944	67	damages	damage	NOUN
ftr-425	944	68	recovery	recovery	NOUN
ftr-425	944	69	.	.	PUNCT
ftr-425	945	1	201	201	NUM
ftr-425	945	2	.	.	PUNCT
ftr-425	946	1	joint	joint	ADJ
ftr-425	946	2	supplemental	supplemental	ADJ
ftr-425	946	3	brief	brief	NOUN
ftr-425	946	4	for	for	ADP
ftr-425	946	5	respondents	respondent	NOUN
ftr-425	946	6	at	at	ADP
ftr-425	946	7	3	3	NUM
ftr-425	946	8	-	-	SYM
ftr-425	946	9	4	4	NUM
ftr-425	946	10	,	,	PUNCT
ftr-425	946	11	comm'r	comm'r	NOUN
ftr-425	946	12	v.	v.	ADP
ftr-425	946	13	banks	bank	NOUN
ftr-425	946	14	and	and	CCONJ
ftr-425	946	15	comm'r	comm'r	PROPN
ftr-425	946	16	v.	v.	ADP
ftr-425	946	17	banaitis	banaitis	PROPN
ftr-425	946	18	,	,	PUNCT
ftr-425	946	19	u.s	u.s	PROPN
ftr-425	946	20	.	.	PROPN
ftr-425	946	21	supreme	supreme	PROPN
ftr-425	946	22	court	court	PROPN
ftr-425	946	23	docket	docket	PROPN
ftr-425	946	24	nos	nos	PROPN
ftr-425	946	25	.	.	PROPN
ftr-425	946	26	03	03	NUM
ftr-425	946	27	-	-	SYM
ftr-425	946	28	892	892	NUM
ftr-425	946	29	and	and	CCONJ
ftr-425	946	30	03	03	NUM
ftr-425	946	31	-	-	SYM
ftr-425	946	32	907	907	NUM
ftr-425	946	33	(	(	PUNCT
ftr-425	946	34	filed	file	VERB
ftr-425	946	35	oct	oct	PROPN
ftr-425	946	36	.	.	PROPN
ftr-425	946	37	22	22	NUM
ftr-425	946	38	,	,	PUNCT
ftr-425	946	39	2004	2004	NUM
ftr-425	946	40	)	)	PUNCT
ftr-425	946	41	.	.	PUNCT
ftr-425	947	1	202	202	NUM
ftr-425	947	2	.	.	PUNCT
ftr-425	948	1	the	the	DET
ftr-425	948	2	full	full	ADJ
ftr-425	948	3	exchange	exchange	NOUN
ftr-425	948	4	between	between	ADP
ftr-425	948	5	the	the	DET
ftr-425	948	6	senators	senator	NOUN
ftr-425	948	7	appears	appear	VERB
ftr-425	948	8	in	in	ADP
ftr-425	948	9	the	the	DET
ftr-425	948	10	congressional	congressional	ADJ
ftr-425	948	11	record	record	NOUN
ftr-425	948	12	as	as	SCONJ
ftr-425	948	13	follows	follow	VERB
ftr-425	948	14	:	:	PUNCT
ftr-425	948	15	mr	mr	PROPN
ftr-425	948	16	.	.	PROPN
ftr-425	948	17	baucus	baucus	PROPN
ftr-425	948	18	.	.	PUNCT
ftr-425	949	1	as	as	SCONJ
ftr-425	949	2	i	i	PRON
ftr-425	949	3	understand	understand	VERB
ftr-425	949	4	it	it	PRON
ftr-425	949	5	,	,	PUNCT
ftr-425	949	6	the	the	DET
ftr-425	949	7	case	case	NOUN
ftr-425	949	8	law	law	NOUN
ftr-425	949	9	with	with	ADP
ftr-425	949	10	respect	respect	NOUN
ftr-425	949	11	to	to	ADP
ftr-425	949	12	the	the	DET
ftr-425	949	13	tax	tax	NOUN
ftr-425	949	14	treatment	treatment	NOUN
ftr-425	949	15	of	of	ADP
ftr-425	949	16	attorney	attorney	NOUN
ftr-425	949	17	's	's	PART
ftr-425	949	18	fees	fee	NOUN
ftr-425	949	19	paid	pay	VERB
ftr-425	949	20	by	by	ADP
ftr-425	949	21	those	those	PRON
ftr-425	949	22	that	that	PRON
ftr-425	949	23	receive	receive	VERB
ftr-425	949	24	settlements	settlement	NOUN
ftr-425	949	25	or	or	CCONJ
ftr-425	949	26	judgments	judgment	NOUN
ftr-425	949	27	in	in	ADP
ftr-425	949	28	connection	connection	NOUN
ftr-425	949	29	with	with	ADP
ftr-425	949	30	a	a	DET
ftr-425	949	31	claim	claim	NOUN
ftr-425	949	32	of	of	ADP
ftr-425	949	33	unfaithful	unfaithful	ADJ
ftr-425	949	34	discrimination	discrimination	NOUN
ftr-425	949	35	,	,	PUNCT
ftr-425	949	36	a	a	DET
ftr-425	949	37	false	false	ADJ
ftr-425	949	38	claims	claim	NOUN
ftr-425	949	39	act	act	NOUN
ftr-425	949	40	,	,	PUNCT
ftr-425	949	41	"	"	PUNCT
ftr-425	949	42	qui	qui	X
ftr-425	949	43	tam	tam	PROPN
ftr-425	949	44	,	,	PUNCT
ftr-425	949	45	"	"	PUNCT
ftr-425	949	46	proceeding	proceeding	NOUN
ftr-425	949	47	or	or	CCONJ
ftr-425	949	48	similar	similar	ADJ
ftr-425	949	49	actions	action	NOUN
ftr-425	949	50	is	be	AUX
ftr-425	949	51	unclear	unclear	ADJ
ftr-425	949	52	and	and	CCONJ
ftr-425	949	53	that	that	SCONJ
ftr-425	949	54	its	its	PRON
ftr-425	949	55	application	application	NOUN
ftr-425	949	56	was	be	AUX
ftr-425	949	57	questionable	questionable	ADJ
ftr-425	949	58	as	as	SCONJ
ftr-425	949	59	interpreted	interpret	VERB
ftr-425	949	60	by	by	ADP
ftr-425	949	61	the	the	DET
ftr-425	949	62	irs	irs	PROPN
ftr-425	949	63	.	.	PUNCT
ftr-425	950	1	further	far	ADV
ftr-425	950	2	,	,	PUNCT
ftr-425	950	3	it	it	PRON
ftr-425	950	4	was	be	AUX
ftr-425	950	5	never	never	ADV
ftr-425	950	6	the	the	DET
ftr-425	950	7	intent	intent	NOUN
ftr-425	950	8	of	of	ADP
ftr-425	950	9	congress	congress	PROPN
ftr-425	950	10	that	that	SCONJ
ftr-425	950	11	the	the	DET
ftr-425	950	12	attorneys	attorney	NOUN
ftr-425	950	13	'	'	PART
ftr-425	950	14	fees	fee	NOUN
ftr-425	950	15	portion	portion	NOUN
ftr-425	950	16	of	of	ADP
ftr-425	950	17	such	such	ADJ
ftr-425	950	18	recoveries	recovery	NOUN
ftr-425	950	19	should	should	AUX
ftr-425	950	20	be	be	AUX
ftr-425	950	21	included	include	VERB
ftr-425	950	22	in	in	ADP
ftr-425	950	23	taxable	taxable	ADJ
ftr-425	950	24	income	income	NOUN
ftr-425	950	25	whether	whether	SCONJ
ftr-425	950	26	for	for	ADP
ftr-425	950	27	regular	regular	ADJ
ftr-425	950	28	income	income	NOUN
ftr-425	950	29	or	or	CCONJ
ftr-425	950	30	alternative	alternative	ADJ
ftr-425	950	31	minimum	minimum	ADJ
ftr-425	950	32	tax	tax	NOUN
ftr-425	950	33	purposes	purpose	NOUN
ftr-425	950	34	.	.	PUNCT
ftr-425	951	1	is	be	AUX
ftr-425	951	2	it	it	PRON
ftr-425	951	3	the	the	DET
ftr-425	951	4	understanding	understanding	NOUN
ftr-425	951	5	of	of	ADP
ftr-425	951	6	the	the	DET
ftr-425	951	7	chairman	chairman	NOUN
ftr-425	951	8	that	that	SCONJ
ftr-425	951	9	it	it	PRON
ftr-425	951	10	was	be	AUX
ftr-425	951	11	the	the	DET
ftr-425	951	12	conferee	conferee	NOUN
ftr-425	951	13	's	's	PART
ftr-425	951	14	intention	intention	NOUN
ftr-425	951	15	for	for	ADP
ftr-425	951	16	section	section	NOUN
ftr-425	951	17	703	703	NUM
ftr-425	951	18	to	to	PART
ftr-425	951	19	clarify	clarify	VERB
ftr-425	951	20	the	the	DET
ftr-425	951	21	proper	proper	ADJ
ftr-425	951	22	interpretation	interpretation	NOUN
ftr-425	951	23	of	of	ADP
ftr-425	951	24	the	the	DET
ftr-425	951	25	prior	prior	ADJ
ftr-425	951	26	law	law	NOUN
ftr-425	951	27	,	,	PUNCT
ftr-425	951	28	and	and	CCONJ
ftr-425	951	29	any	any	DET
ftr-425	951	30	settlements	settlement	NOUN
ftr-425	951	31	prior	prior	ADV
ftr-425	951	32	to	to	ADP
ftr-425	951	33	the	the	DET
ftr-425	951	34	date	date	NOUN
ftr-425	951	35	of	of	ADP
ftr-425	951	36	enactment	enactment	NOUN
ftr-425	951	37	should	should	AUX
ftr-425	951	38	be	be	AUX
ftr-425	951	39	treated	treat	VERB
ftr-425	951	40	in	in	ADP
ftr-425	951	41	a	a	DET
ftr-425	951	42	manner	manner	NOUN
ftr-425	951	43	consistent	consistent	ADJ
ftr-425	951	44	with	with	ADP
ftr-425	951	45	such	such	ADJ
ftr-425	951	46	intent	intent	NOUN
ftr-425	951	47	?	?	PUNCT
ftr-425	952	1	mr	mr	PROPN
ftr-425	952	2	.	.	PROPN
ftr-425	952	3	grassley	grassley	PROPN
ftr-425	952	4	.	.	PUNCT
ftr-425	953	1	the	the	DET
ftr-425	953	2	senator	senator	NOUN
ftr-425	953	3	is	be	AUX
ftr-425	953	4	correct	correct	ADJ
ftr-425	953	5	.	.	PUNCT
ftr-425	954	1	the	the	DET
ftr-425	954	2	conferees	conferee	NOUN
ftr-425	954	3	are	be	AUX
ftr-425	954	4	2004	2004	NUM
ftr-425	954	5	]	]	PUNCT
ftr-425	954	6	florida	florida	PROPN
ftr-425	954	7	tax	tax	PROPN
ftr-425	954	8	review	review	NOUN
ftr-425	954	9	respects	respect	VERB
ftr-425	954	10	,	,	PUNCT
ftr-425	954	11	"	"	PUNCT
ftr-425	954	12	'	'	PUNCT
ftr-425	954	13	and	and	CCONJ
ftr-425	954	14	it	it	PRON
ftr-425	954	15	is	be	AUX
ftr-425	954	16	belied	belie	VERB
ftr-425	954	17	by	by	ADP
ftr-425	954	18	the	the	DET
ftr-425	954	19	conference	conference	NOUN
ftr-425	954	20	report	report	NOUN
ftr-425	954	21	accompanying	accompany	VERB
ftr-425	954	22	the	the	DET
ftr-425	954	23	legislation	legislation	NOUN
ftr-425	954	24	acknowledging	acknowledge	VERB
ftr-425	954	25	that	that	SCONJ
ftr-425	954	26	,	,	PUNCT
ftr-425	954	27	under	under	ADP
ftr-425	954	28	existing	exist	VERB
ftr-425	954	29	law	law	NOUN
ftr-425	954	30	,	,	PUNCT
ftr-425	954	31	attorney	attorney	NOUN
ftr-425	954	32	's	's	PART
ftr-425	954	33	fees	fee	NOUN
ftr-425	954	34	in	in	ADP
ftr-425	954	35	this	this	DET
ftr-425	954	36	context	context	NOUN
ftr-425	954	37	were	be	AUX
ftr-425	954	38	generally	generally	ADV
ftr-425	954	39	recovered	recover	VERB
ftr-425	954	40	as	as	ADP
ftr-425	954	41	a	a	DET
ftr-425	954	42	miscellaneous	miscellaneous	ADJ
ftr-425	954	43	itemized	itemize	VERB
ftr-425	954	44	deduction.2	deduction.2	NOUN
ftr-425	954	45	"	"	PUNCT
ftr-425	954	46	thus	thus	ADV
ftr-425	954	47	,	,	PUNCT
ftr-425	954	48	interpreting	interpret	VERB
ftr-425	954	49	act	act	NOUN
ftr-425	954	50	section	section	NOUN
ftr-425	954	51	703	703	NUM
ftr-425	954	52	as	as	ADP
ftr-425	954	53	clarifying	clarify	VERB
ftr-425	954	54	that	that	SCONJ
ftr-425	954	55	prior	prior	ADJ
ftr-425	954	56	law	law	NOUN
ftr-425	954	57	favored	favor	VERB
ftr-425	954	58	the	the	DET
ftr-425	954	59	taxpayer	taxpayer	NOUN
ftr-425	954	60	overstates	overstate	VERB
ftr-425	954	61	the	the	DET
ftr-425	954	62	case	case	NOUN
ftr-425	954	63	.	.	PUNCT
ftr-425	955	1	a	a	DET
ftr-425	955	2	better	well	ADJ
ftr-425	955	3	reading	reading	NOUN
ftr-425	955	4	of	of	ADP
ftr-425	955	5	act	act	NOUN
ftr-425	955	6	section	section	NOUN
ftr-425	955	7	703	703	NUM
ftr-425	955	8	is	be	AUX
ftr-425	955	9	that	that	SCONJ
ftr-425	955	10	it	it	PRON
ftr-425	955	11	makes	make	VERB
ftr-425	955	12	no	no	DET
ftr-425	955	13	particular	particular	ADJ
ftr-425	955	14	statement	statement	NOUN
ftr-425	955	15	regarding	regard	VERB
ftr-425	955	16	the	the	DET
ftr-425	955	17	interpretation	interpretation	NOUN
ftr-425	955	18	of	of	ADP
ftr-425	955	19	prior	prior	ADJ
ftr-425	955	20	law	law	NOUN
ftr-425	955	21	,	,	PUNCT
ftr-425	955	22	but	but	CCONJ
ftr-425	955	23	applies	apply	VERB
ftr-425	955	24	only	only	ADV
ftr-425	955	25	to	to	ADP
ftr-425	955	26	the	the	DET
ftr-425	955	27	extent	extent	NOUN
ftr-425	955	28	that	that	SCONJ
ftr-425	955	29	legal	legal	ADJ
ftr-425	955	30	fees	fee	NOUN
ftr-425	955	31	in	in	ADP
ftr-425	955	32	these	these	DET
ftr-425	955	33	instances	instance	NOUN
ftr-425	955	34	are	be	AUX
ftr-425	955	35	determined	determine	VERB
ftr-425	955	36	to	to	PART
ftr-425	955	37	be	be	AUX
ftr-425	955	38	properly	properly	ADV
ftr-425	955	39	recovered	recover	VERB
ftr-425	955	40	by	by	ADP
ftr-425	955	41	way	way	NOUN
ftr-425	955	42	of	of	ADP
ftr-425	955	43	a	a	DET
ftr-425	955	44	deduction	deduction	NOUN
ftr-425	955	45	.	.	PUNCT
ftr-425	956	1	acting	act	VERB
ftr-425	956	2	to	to	PART
ftr-425	956	3	make	make	VERB
ftr-425	956	4	it	it	PRON
ftr-425	956	5	clear	clear	ADJ
ftr-425	956	6	that	that	SCONJ
ftr-425	956	7	attorneys	attorney	NOUN
ftr-425	956	8	'	'	PART
ftr-425	956	9	fees	fee	NOUN
ftr-425	956	10	and	and	CCONJ
ftr-425	956	11	costs	cost	NOUN
ftr-425	956	12	in	in	ADP
ftr-425	956	13	these	these	DET
ftr-425	956	14	cases	case	NOUN
ftr-425	956	15	are	be	AUX
ftr-425	956	16	not	not	PART
ftr-425	956	17	taxable	taxable	ADJ
ftr-425	956	18	income	income	NOUN
ftr-425	956	19	,	,	PUNCT
ftr-425	956	20	especially	especially	ADV
ftr-425	956	21	where	where	SCONJ
ftr-425	956	22	the	the	DET
ftr-425	956	23	plaintiff	plaintiff	NOUN
ftr-425	956	24	,	,	PUNCT
ftr-425	956	25	or	or	CCONJ
ftr-425	956	26	in	in	ADP
ftr-425	956	27	the	the	DET
ftr-425	956	28	case	case	NOUN
ftr-425	956	29	of	of	ADP
ftr-425	956	30	a	a	DET
ftr-425	956	31	qui	qui	X
ftr-425	956	32	tam	tam	PROPN
ftr-425	956	33	proceeding	proceeding	NOUN
ftr-425	956	34	,	,	PUNCT
ftr-425	956	35	the	the	DET
ftr-425	956	36	relator	relator	NOUN
ftr-425	956	37	,	,	PUNCT
ftr-425	956	38	never	never	ADV
ftr-425	956	39	actually	actually	ADV
ftr-425	956	40	receives	receive	VERB
ftr-425	956	41	the	the	DET
ftr-425	956	42	portion	portion	NOUN
ftr-425	956	43	of	of	ADP
ftr-425	956	44	the	the	DET
ftr-425	956	45	award	award	NOUN
ftr-425	956	46	paid	pay	VERB
ftr-425	956	47	to	to	ADP
ftr-425	956	48	the	the	DET
ftr-425	956	49	attorneys	attorney	NOUN
ftr-425	956	50	.	.	PUNCT
ftr-425	957	1	despite	despite	SCONJ
ftr-425	957	2	differing	differ	VERB
ftr-425	957	3	opinions	opinion	NOUN
ftr-425	957	4	by	by	ADP
ftr-425	957	5	certain	certain	ADJ
ftr-425	957	6	jurisdictions	jurisdiction	NOUN
ftr-425	957	7	and	and	CCONJ
ftr-425	957	8	the	the	DET
ftr-425	957	9	irs	irs	PROPN
ftr-425	957	10	,	,	PUNCT
ftr-425	957	11	it	it	PRON
ftr-425	957	12	is	be	AUX
ftr-425	957	13	my	my	PRON
ftr-425	957	14	opinion	opinion	NOUN
ftr-425	957	15	that	that	SCONJ
ftr-425	957	16	this	this	PRON
ftr-425	957	17	is	be	AUX
ftr-425	957	18	the	the	DET
ftr-425	957	19	correct	correct	ADJ
ftr-425	957	20	interpretation	interpretation	NOUN
ftr-425	957	21	of	of	ADP
ftr-425	957	22	the	the	DET
ftr-425	957	23	law	law	NOUN
ftr-425	957	24	prior	prior	ADV
ftr-425	957	25	to	to	ADP
ftr-425	957	26	the	the	DET
ftr-425	957	27	enactment	enactment	NOUN
ftr-425	957	28	of	of	ADP
ftr-425	957	29	section	section	NOUN
ftr-425	957	30	703	703	NUM
ftr-425	957	31	as	as	SCONJ
ftr-425	957	32	it	it	PRON
ftr-425	957	33	will	will	AUX
ftr-425	957	34	be	be	AUX
ftr-425	957	35	going	go	VERB
ftr-425	957	36	forward	forward	ADV
ftr-425	957	37	.	.	PUNCT
ftr-425	958	1	in	in	ADP
ftr-425	958	2	adopting	adopt	VERB
ftr-425	958	3	this	this	DET
ftr-425	958	4	provision	provision	NOUN
ftr-425	958	5	,	,	PUNCT
ftr-425	958	6	congress	congress	PROPN
ftr-425	958	7	is	be	AUX
ftr-425	958	8	codifying	codify	VERB
ftr-425	958	9	the	the	DET
ftr-425	958	10	fair	fair	ADJ
ftr-425	958	11	and	and	CCONJ
ftr-425	958	12	equitable	equitable	ADJ
ftr-425	958	13	policy	policy	NOUN
ftr-425	958	14	that	that	PRON
ftr-425	958	15	the	the	DET
ftr-425	958	16	tax	tax	NOUN
ftr-425	958	17	treatment	treatment	NOUN
ftr-425	958	18	of	of	ADP
ftr-425	958	19	settlements	settlement	NOUN
ftr-425	958	20	or	or	CCONJ
ftr-425	958	21	awards	award	NOUN
ftr-425	958	22	made	make	VERB
ftr-425	958	23	after	after	ADP
ftr-425	958	24	or	or	CCONJ
ftr-425	958	25	prior	prior	ADV
ftr-425	958	26	to	to	ADP
ftr-425	958	27	the	the	DET
ftr-425	958	28	effective	effective	ADJ
ftr-425	958	29	date	date	NOUN
ftr-425	958	30	of	of	ADP
ftr-425	958	31	this	this	DET
ftr-425	958	32	provision	provision	NOUN
ftr-425	958	33	should	should	AUX
ftr-425	958	34	be	be	AUX
ftr-425	958	35	the	the	DET
ftr-425	958	36	same	same	ADJ
ftr-425	958	37	.	.	PUNCT
ftr-425	959	1	the	the	DET
ftr-425	959	2	courts	court	NOUN
ftr-425	959	3	and	and	CCONJ
ftr-425	959	4	irs	irs	PROPN
ftr-425	959	5	should	should	AUX
ftr-425	959	6	not	not	PART
ftr-425	959	7	treat	treat	VERB
ftr-425	959	8	attorney	attorney	NOUN
ftr-425	959	9	's	's	PART
ftr-425	959	10	fees	fee	NOUN
ftr-425	959	11	and	and	CCONJ
ftr-425	959	12	other	other	ADJ
ftr-425	959	13	costs	cost	NOUN
ftr-425	959	14	as	as	ADP
ftr-425	959	15	taxable	taxable	ADJ
ftr-425	959	16	income	income	NOUN
ftr-425	959	17	.	.	PUNCT
ftr-425	960	1	150	150	NUM
ftr-425	960	2	cong	cong	NOUN
ftr-425	960	3	.	.	PUNCT
ftr-425	961	1	rec	rec	PROPN
ftr-425	961	2	.	.	PROPN
ftr-425	961	3	s	s	PROPN
ftr-425	961	4	11036	11036	NUM
ftr-425	961	5	(	(	PUNCT
ftr-425	961	6	daily	daily	PROPN
ftr-425	961	7	ed	ed	NOUN
ftr-425	961	8	.	.	PUNCT
ftr-425	961	9	oct	oct	PROPN
ftr-425	961	10	.	.	PROPN
ftr-425	961	11	10	10	NUM
ftr-425	961	12	,	,	PUNCT
ftr-425	961	13	2004	2004	NUM
ftr-425	961	14	)	)	PUNCT
ftr-425	961	15	.	.	PUNCT
ftr-425	962	1	203	203	NUM
ftr-425	962	2	.	.	PUNCT
ftr-425	962	3	to	to	PART
ftr-425	962	4	start	start	VERB
ftr-425	962	5	,	,	PUNCT
ftr-425	962	6	it	it	PRON
ftr-425	962	7	is	be	AUX
ftr-425	962	8	difficult	difficult	ADJ
ftr-425	962	9	to	to	PART
ftr-425	962	10	imagine	imagine	VERB
ftr-425	962	11	how	how	SCONJ
ftr-425	962	12	the	the	DET
ftr-425	962	13	creation	creation	NOUN
ftr-425	962	14	ofa	ofa	PROPN
ftr-425	962	15	new	new	ADJ
ftr-425	962	16	above	above	ADP
ftr-425	962	17	-	-	PUNCT
ftr-425	962	18	the	the	DET
ftr-425	962	19	-	-	PUNCT
ftr-425	962	20	line	line	NOUN
ftr-425	962	21	deduction	deduction	NOUN
ftr-425	962	22	for	for	ADP
ftr-425	962	23	attorney	attorney	NOUN
ftr-425	962	24	's	's	PART
ftr-425	962	25	fees	fee	NOUN
ftr-425	962	26	paid	pay	VERB
ftr-425	962	27	in	in	ADP
ftr-425	962	28	certain	certain	ADJ
ftr-425	962	29	cases	case	NOUN
ftr-425	962	30	supports	support	VERB
ftr-425	962	31	an	an	DET
ftr-425	962	32	interpretation	interpretation	NOUN
ftr-425	962	33	that	that	SCONJ
ftr-425	962	34	such	such	ADJ
ftr-425	962	35	fees	fee	NOUN
ftr-425	962	36	give	give	VERB
ftr-425	962	37	rise	rise	NOUN
ftr-425	962	38	to	to	ADP
ftr-425	962	39	an	an	DET
ftr-425	962	40	exclusion	exclusion	NOUN
ftr-425	962	41	from	from	ADP
ftr-425	962	42	gross	gross	ADJ
ftr-425	962	43	income	income	NOUN
ftr-425	962	44	or	or	CCONJ
ftr-425	962	45	constitute	constitute	VERB
ftr-425	962	46	an	an	DET
ftr-425	962	47	above	above	ADP
ftr-425	962	48	-	-	PUNCT
ftr-425	962	49	the	the	DET
ftr-425	962	50	-	-	PUNCT
ftr-425	962	51	line	line	NOUN
ftr-425	962	52	deduction	deduction	NOUN
ftr-425	962	53	under	under	ADP
ftr-425	962	54	a	a	DET
ftr-425	962	55	different	different	ADJ
ftr-425	962	56	theory	theory	NOUN
ftr-425	962	57	(	(	PUNCT
ftr-425	962	58	either	either	CCONJ
ftr-425	962	59	one	one	NUM
ftr-425	962	60	of	of	ADP
ftr-425	962	61	which	which	PRON
ftr-425	962	62	is	be	AUX
ftr-425	962	63	necessary	necessary	ADJ
ftr-425	962	64	for	for	SCONJ
ftr-425	962	65	the	the	DET
ftr-425	962	66	taxpayer	taxpayer	NOUN
ftr-425	962	67	to	to	PART
ftr-425	962	68	prevail	prevail	VERB
ftr-425	962	69	under	under	ADP
ftr-425	962	70	prior	prior	ADJ
ftr-425	962	71	law	law	NOUN
ftr-425	962	72	)	)	PUNCT
ftr-425	962	73	.	.	PUNCT
ftr-425	963	1	if	if	SCONJ
ftr-425	963	2	that	that	PRON
ftr-425	963	3	were	be	AUX
ftr-425	963	4	the	the	DET
ftr-425	963	5	case	case	NOUN
ftr-425	963	6	,	,	PUNCT
ftr-425	963	7	then	then	ADV
ftr-425	963	8	the	the	DET
ftr-425	963	9	new	new	ADJ
ftr-425	963	10	§	§	PROPN
ftr-425	963	11	62(a	62(a	PROPN
ftr-425	963	12	)	)	PUNCT
ftr-425	963	13	(	(	PUNCT
ftr-425	963	14	19	19	NUM
ftr-425	963	15	)	)	PUNCT
ftr-425	963	16	created	create	VERB
ftr-425	963	17	by	by	ADP
ftr-425	963	18	the	the	DET
ftr-425	963	19	legislation	legislation	NOUN
ftr-425	963	20	would	would	AUX
ftr-425	963	21	be	be	AUX
ftr-425	963	22	a	a	DET
ftr-425	963	23	wholly	wholly	ADV
ftr-425	963	24	superfluous	superfluous	ADJ
ftr-425	963	25	provision	provision	NOUN
ftr-425	963	26	.	.	PUNCT
ftr-425	964	1	second	second	ADJ
ftr-425	964	2	,	,	PUNCT
ftr-425	964	3	if	if	SCONJ
ftr-425	964	4	act	act	VERB
ftr-425	964	5	§	§	PROPN
ftr-425	964	6	703	703	NUM
ftr-425	964	7	were	be	AUX
ftr-425	964	8	intended	intend	VERB
ftr-425	964	9	to	to	PART
ftr-425	964	10	serve	serve	VERB
ftr-425	964	11	as	as	ADP
ftr-425	964	12	a	a	DET
ftr-425	964	13	mere	mere	ADJ
ftr-425	964	14	clarification	clarification	NOUN
ftr-425	964	15	of	of	ADP
ftr-425	964	16	prior	prior	ADJ
ftr-425	964	17	law	law	NOUN
ftr-425	964	18	,	,	PUNCT
ftr-425	964	19	then	then	ADV
ftr-425	964	20	there	there	PRON
ftr-425	964	21	would	would	AUX
ftr-425	964	22	be	be	AUX
ftr-425	964	23	no	no	DET
ftr-425	964	24	reason	reason	NOUN
ftr-425	964	25	for	for	ADP
ftr-425	964	26	act	act	NOUN
ftr-425	964	27	§	§	PROPN
ftr-425	964	28	703	703	NUM
ftr-425	964	29	to	to	PART
ftr-425	964	30	distinguish	distinguish	VERB
ftr-425	964	31	between	between	ADP
ftr-425	964	32	the	the	DET
ftr-425	964	33	claims	claim	NOUN
ftr-425	964	34	to	to	PART
ftr-425	964	35	which	which	PRON
ftr-425	964	36	it	it	PRON
ftr-425	964	37	applies	apply	VERB
ftr-425	964	38	.	.	PUNCT
ftr-425	965	1	last	last	ADJ
ftr-425	965	2	,	,	PUNCT
ftr-425	965	3	if	if	SCONJ
ftr-425	965	4	act	act	VERB
ftr-425	965	5	§	§	PROPN
ftr-425	965	6	703	703	NUM
ftr-425	965	7	were	be	AUX
ftr-425	965	8	intended	intend	VERB
ftr-425	965	9	to	to	PART
ftr-425	965	10	serve	serve	VERB
ftr-425	965	11	as	as	ADP
ftr-425	965	12	a	a	DET
ftr-425	965	13	mere	mere	ADJ
ftr-425	965	14	clarification	clarification	NOUN
ftr-425	965	15	of	of	ADP
ftr-425	965	16	prior	prior	ADJ
ftr-425	965	17	law	law	NOUN
ftr-425	965	18	,	,	PUNCT
ftr-425	965	19	then	then	ADV
ftr-425	965	20	there	there	PRON
ftr-425	965	21	would	would	AUX
ftr-425	965	22	be	be	AUX
ftr-425	965	23	no	no	DET
ftr-425	965	24	reason	reason	NOUN
ftr-425	965	25	for	for	SCONJ
ftr-425	965	26	the	the	DET
ftr-425	965	27	conferees	conferee	NOUN
ftr-425	965	28	to	to	PART
ftr-425	965	29	negotiate	negotiate	VERB
ftr-425	965	30	over	over	ADP
ftr-425	965	31	the	the	DET
ftr-425	965	32	effective	effective	ADJ
ftr-425	965	33	date	date	NOUN
ftr-425	965	34	of	of	ADP
ftr-425	965	35	the	the	DET
ftr-425	965	36	legislation	legislation	NOUN
ftr-425	965	37	.	.	PUNCT
ftr-425	966	1	204	204	NUM
ftr-425	966	2	.	.	PUNCT
ftr-425	967	1	h.r	h.r	PROPN
ftr-425	967	2	.	.	PROPN
ftr-425	967	3	rep	rep	PROPN
ftr-425	967	4	.	.	PROPN
ftr-425	967	5	no	no	PROPN
ftr-425	967	6	.	.	NOUN
ftr-425	967	7	108	108	NUM
ftr-425	967	8	-	-	SYM
ftr-425	967	9	755	755	NUM
ftr-425	967	10	,	,	PUNCT
ftr-425	967	11	at	at	ADP
ftr-425	967	12	252	252	NUM
ftr-425	967	13	(	(	PUNCT
ftr-425	967	14	2004	2004	NUM
ftr-425	967	15	)	)	PUNCT
ftr-425	967	16	.	.	PUNCT
ftr-425	968	1	[	[	X
ftr-425	968	2	vol	vol	NOUN
ftr-425	968	3	,	,	PUNCT
ftr-425	968	4	6:9	6:9	NUM
ftr-425	968	5	litigation	litigation	NOUN
ftr-425	968	6	expenses	expense	NOUN
ftr-425	968	7	and	and	CCONJ
ftr-425	968	8	the	the	DET
ftr-425	968	9	amt	amt	PROPN
ftr-425	968	10	appendix	appendix	VERB
ftr-425	968	11	the	the	DET
ftr-425	968	12	american	american	ADJ
ftr-425	968	13	jobs	jobs	PROPN
ftr-425	968	14	creation	creation	PROPN
ftr-425	968	15	act	act	NOUN
ftr-425	968	16	of	of	ADP
ftr-425	968	17	2004	2004	NUM
ftr-425	968	18	,	,	PUNCT
ftr-425	968	19	pub	pub	NOUN
ftr-425	968	20	.	.	PUNCT
ftr-425	969	1	l.	l.	PROPN
ftr-425	969	2	no	no	INTJ
ftr-425	969	3	.	.	PROPN
ftr-425	970	1	108	108	NUM
ftr-425	970	2	-	-	SYM
ftr-425	970	3	357	357	NUM
ftr-425	970	4	sec	sec	PROPN
ftr-425	970	5	.	.	PROPN
ftr-425	971	1	703	703	NUM
ftr-425	971	2	.	.	PUNCT
ftr-425	972	1	civil	civil	ADJ
ftr-425	972	2	rights	right	NOUN
ftr-425	972	3	tax	tax	NOUN
ftr-425	972	4	relief	relief	NOUN
ftr-425	972	5	.	.	PUNCT
ftr-425	973	1	(	(	PUNCT
ftr-425	973	2	a	a	X
ftr-425	973	3	)	)	PUNCT
ftr-425	973	4	deduction	deduction	NOUN
ftr-425	973	5	allowed	allow	VERB
ftr-425	973	6	whether	whether	SCONJ
ftr-425	973	7	or	or	CCONJ
ftr-425	973	8	not	not	PART
ftr-425	973	9	taxpayer	taxpayer	NOUN
ftr-425	973	10	itemizes	itemize	VERB
ftr-425	973	11	other	other	ADJ
ftr-425	973	12	deductions.-subsection	deductions.-subsection	PROPN
ftr-425	973	13	(	(	PUNCT
ftr-425	973	14	a	a	NOUN
ftr-425	973	15	)	)	PUNCT
ftr-425	973	16	of	of	ADP
ftr-425	973	17	section	section	NOUN
ftr-425	973	18	62	62	NUM
ftr-425	973	19	(	(	PUNCT
ftr-425	973	20	defining	define	VERB
ftr-425	973	21	adjusted	adjust	VERB
ftr-425	973	22	gross	gross	ADJ
ftr-425	973	23	income	income	NOUN
ftr-425	973	24	)	)	PUNCT
ftr-425	973	25	is	be	AUX
ftr-425	973	26	amended	amend	VERB
ftr-425	973	27	by	by	ADP
ftr-425	973	28	inserting	insert	VERB
ftr-425	973	29	after	after	ADP
ftr-425	973	30	paragraph	paragraph	NOUN
ftr-425	973	31	(	(	PUNCT
ftr-425	973	32	18	18	NUM
ftr-425	973	33	)	)	PUNCT
ftr-425	973	34	the	the	DET
ftr-425	973	35	following	follow	VERB
ftr-425	973	36	new	new	ADJ
ftr-425	973	37	item	item	NOUN
ftr-425	973	38	:	:	PUNCT
ftr-425	973	39	"	"	PUNCT
ftr-425	973	40	(	(	PUNCT
ftr-425	973	41	19	19	NUM
ftr-425	973	42	)	)	PUNCT
ftr-425	973	43	costs	cost	NOUN
ftr-425	973	44	involving	involve	VERB
ftr-425	973	45	discrimination	discrimination	NOUN
ftr-425	973	46	suits	suit	NOUN
ftr-425	973	47	,	,	PUNCT
ftr-425	973	48	etc.-any	etc.-any	NOUN
ftr-425	973	49	deduction	deduction	NOUN
ftr-425	973	50	allowable	allowable	ADJ
ftr-425	973	51	under	under	ADP
ftr-425	973	52	this	this	DET
ftr-425	973	53	chapter	chapter	NOUN
ftr-425	973	54	for	for	ADP
ftr-425	973	55	attorney	attorney	NOUN
ftr-425	973	56	fees	fee	NOUN
ftr-425	973	57	and	and	CCONJ
ftr-425	973	58	court	court	NOUN
ftr-425	973	59	costs	cost	NOUN
ftr-425	973	60	paid	pay	VERB
ftr-425	973	61	by	by	ADP
ftr-425	973	62	,	,	PUNCT
ftr-425	973	63	or	or	CCONJ
ftr-425	973	64	on	on	ADP
ftr-425	973	65	behalf	behalf	NOUN
ftr-425	973	66	of	of	ADP
ftr-425	973	67	,	,	PUNCT
ftr-425	973	68	the	the	DET
ftr-425	973	69	taxpayer	taxpayer	NOUN
ftr-425	973	70	in	in	ADP
ftr-425	973	71	connection	connection	NOUN
ftr-425	973	72	with	with	ADP
ftr-425	973	73	any	any	DET
ftr-425	973	74	action	action	NOUN
ftr-425	973	75	involving	involve	VERB
ftr-425	973	76	a	a	DET
ftr-425	973	77	claim	claim	NOUN
ftr-425	973	78	of	of	ADP
ftr-425	973	79	unlawful	unlawful	ADJ
ftr-425	973	80	discrimination	discrimination	NOUN
ftr-425	973	81	(	(	PUNCT
ftr-425	973	82	as	as	SCONJ
ftr-425	973	83	defined	define	VERB
ftr-425	973	84	in	in	ADP
ftr-425	973	85	subsection	subsection	NOUN
ftr-425	973	86	(	(	PUNCT
ftr-425	973	87	e	e	NOUN
ftr-425	973	88	)	)	PUNCT
ftr-425	973	89	)	)	PUNCT
ftr-425	973	90	or	or	CCONJ
ftr-425	973	91	a	a	DET
ftr-425	973	92	claim	claim	NOUN
ftr-425	973	93	of	of	ADP
ftr-425	973	94	a	a	DET
ftr-425	973	95	violation	violation	NOUN
ftr-425	973	96	of	of	ADP
ftr-425	973	97	subchapter	subchapter	NOUN
ftr-425	973	98	iii	iii	NOUN
ftr-425	973	99	of	of	ADP
ftr-425	973	100	chapter	chapter	NOUN
ftr-425	973	101	37	37	NUM
ftr-425	973	102	of	of	ADP
ftr-425	973	103	title	title	NOUN
ftr-425	973	104	3	3	NUM
ftr-425	973	105	1	1	NUM
ftr-425	973	106	,	,	PUNCT
ftr-425	973	107	united	united	PROPN
ftr-425	973	108	states	states	PROPN
ftr-425	973	109	code	code	PROPN
ftr-425	973	110	or	or	CCONJ
ftr-425	973	111	a	a	DET
ftr-425	973	112	claim	claim	NOUN
ftr-425	973	113	made	make	VERB
ftr-425	973	114	under	under	ADP
ftr-425	973	115	section	section	NOUN
ftr-425	973	116	1862(b)(3)(a	1862(b)(3)(a	NUM
ftr-425	973	117	)	)	PUNCT
ftr-425	973	118	of	of	ADP
ftr-425	973	119	the	the	DET
ftr-425	973	120	social	social	ADJ
ftr-425	973	121	security	security	NOUN
ftr-425	973	122	act	act	NOUN
ftr-425	973	123	(	(	PUNCT
ftr-425	973	124	42	42	NUM
ftr-425	973	125	u.s.c	u.s.c	ADJ
ftr-425	973	126	.	.	PUNCT
ftr-425	974	1	1395y(b)(3)(a	1395y(b)(3)(a	NUM
ftr-425	974	2	)	)	PUNCT
ftr-425	974	3	)	)	PUNCT
ftr-425	974	4	.	.	PUNCT
ftr-425	975	1	the	the	DET
ftr-425	975	2	preceding	precede	VERB
ftr-425	975	3	sentence	sentence	NOUN
ftr-425	975	4	shall	shall	AUX
ftr-425	975	5	not	not	PART
ftr-425	975	6	apply	apply	VERB
ftr-425	975	7	to	to	ADP
ftr-425	975	8	any	any	DET
ftr-425	975	9	deduction	deduction	NOUN
ftr-425	975	10	in	in	ADP
ftr-425	975	11	excess	excess	NOUN
ftr-425	975	12	of	of	ADP
ftr-425	975	13	the	the	DET
ftr-425	975	14	amount	amount	NOUN
ftr-425	975	15	includible	includible	NOUN
ftr-425	975	16	in	in	ADP
ftr-425	975	17	the	the	DET
ftr-425	975	18	taxpayer	taxpayer	NOUN
ftr-425	975	19	's	's	PART
ftr-425	975	20	gross	gross	ADJ
ftr-425	975	21	income	income	NOUN
ftr-425	975	22	for	for	ADP
ftr-425	975	23	the	the	DET
ftr-425	975	24	taxable	taxable	ADJ
ftr-425	975	25	year	year	NOUN
ftr-425	975	26	on	on	ADP
ftr-425	975	27	account	account	NOUN
ftr-425	975	28	of	of	ADP
ftr-425	975	29	a	a	DET
ftr-425	975	30	judgment	judgment	NOUN
ftr-425	975	31	or	or	CCONJ
ftr-425	975	32	settlement	settlement	NOUN
ftr-425	975	33	(	(	PUNCT
ftr-425	975	34	whether	whether	SCONJ
ftr-425	975	35	by	by	ADP
ftr-425	975	36	suit	suit	NOUN
ftr-425	975	37	or	or	CCONJ
ftr-425	975	38	agreement	agreement	NOUN
ftr-425	975	39	and	and	CCONJ
ftr-425	975	40	whether	whether	SCONJ
ftr-425	975	41	as	as	ADP
ftr-425	975	42	lump	lump	NOUN
ftr-425	975	43	sum	sum	NOUN
ftr-425	975	44	or	or	CCONJ
ftr-425	975	45	periodic	periodic	ADJ
ftr-425	975	46	payments	payment	NOUN
ftr-425	975	47	)	)	PUNCT
ftr-425	975	48	resulting	result	VERB
ftr-425	975	49	from	from	ADP
ftr-425	975	50	such	such	ADJ
ftr-425	975	51	claim	claim	NOUN
ftr-425	975	52	.	.	PUNCT
ftr-425	976	1	"	"	PUNCT
ftr-425	976	2	.	.	PUNCT
ftr-425	977	1	(	(	PUNCT
ftr-425	977	2	b	b	X
ftr-425	977	3	)	)	PUNCT
ftr-425	977	4	unlawfuldiscrimination	unlawfuldiscrimination	NOUN
ftr-425	977	5	defined.-section	defined.-section	NOUN
ftr-425	977	6	62	62	NUM
ftr-425	977	7	is	be	AUX
ftr-425	977	8	amended	amend	VERB
ftr-425	977	9	by	by	ADP
ftr-425	977	10	adding	add	VERB
ftr-425	977	11	at	at	ADP
ftr-425	977	12	the	the	DET
ftr-425	977	13	end	end	NOUN
ftr-425	977	14	the	the	DET
ftr-425	977	15	following	follow	VERB
ftr-425	977	16	new	new	ADJ
ftr-425	977	17	subsection	subsection	NOUN
ftr-425	977	18	:	:	PUNCT
ftr-425	977	19	"	"	PUNCT
ftr-425	977	20	(	(	PUNCT
ftr-425	977	21	e	e	NOUN
ftr-425	977	22	)	)	PUNCT
ftr-425	977	23	unlawful	unlawful	ADJ
ftr-425	977	24	discrimination	discrimination	NOUN
ftr-425	977	25	defined.-for	defined.-for	VERB
ftr-425	977	26	purposes	purpose	NOUN
ftr-425	977	27	of	of	ADP
ftr-425	977	28	subsection	subsection	NOUN
ftr-425	977	29	(	(	PUNCT
ftr-425	977	30	a)(19	a)(19	PROPN
ftr-425	977	31	)	)	PUNCT
ftr-425	977	32	,	,	PUNCT
ftr-425	977	33	the	the	DET
ftr-425	977	34	term	term	NOUN
ftr-425	977	35	"	"	PUNCT
ftr-425	977	36	unlawful	unlawful	ADJ
ftr-425	977	37	discrimination	discrimination	NOUN
ftr-425	977	38	'	'	PUNCT
ftr-425	977	39	means	mean	VERB
ftr-425	977	40	an	an	DET
ftr-425	977	41	act	act	NOUN
ftr-425	977	42	that	that	PRON
ftr-425	977	43	is	be	AUX
ftr-425	977	44	unlawful	unlawful	ADJ
ftr-425	977	45	under	under	ADP
ftr-425	977	46	any	any	PRON
ftr-425	977	47	of	of	ADP
ftr-425	977	48	the	the	DET
ftr-425	977	49	following	following	NOUN
ftr-425	977	50	:	:	PUNCT
ftr-425	977	51	"	"	PUNCT
ftr-425	977	52	(	(	PUNCT
ftr-425	977	53	1	1	X
ftr-425	977	54	)	)	PUNCT
ftr-425	977	55	section	section	NOUN
ftr-425	977	56	302	302	NUM
ftr-425	977	57	of	of	ADP
ftr-425	977	58	the	the	DET
ftr-425	977	59	civil	civil	ADJ
ftr-425	977	60	rights	right	NOUN
ftr-425	977	61	act	act	NOUN
ftr-425	977	62	of	of	ADP
ftr-425	977	63	1991	1991	NUM
ftr-425	977	64	(	(	PUNCT
ftr-425	977	65	2	2	NUM
ftr-425	977	66	u.s.c	u.s.c	NOUN
ftr-425	977	67	.	.	PUNCT
ftr-425	977	68	1202	1202	NUM
ftr-425	977	69	)	)	PUNCT
ftr-425	977	70	.	.	PUNCT
ftr-425	978	1	"	"	PUNCT
ftr-425	978	2	(	(	PUNCT
ftr-425	978	3	2	2	NUM
ftr-425	978	4	)	)	PUNCT
ftr-425	978	5	section	section	NOUN
ftr-425	978	6	201	201	NUM
ftr-425	978	7	,	,	PUNCT
ftr-425	978	8	202	202	NUM
ftr-425	978	9	,	,	PUNCT
ftr-425	978	10	203	203	NUM
ftr-425	978	11	,	,	PUNCT
ftr-425	978	12	204	204	NUM
ftr-425	978	13	,	,	PUNCT
ftr-425	978	14	205	205	NUM
ftr-425	978	15	,	,	PUNCT
ftr-425	978	16	206	206	NUM
ftr-425	978	17	,	,	PUNCT
ftr-425	978	18	or	or	CCONJ
ftr-425	978	19	207	207	NUM
ftr-425	978	20	of	of	ADP
ftr-425	978	21	the	the	DET
ftr-425	978	22	congressional	congressional	ADJ
ftr-425	978	23	accountability	accountability	NOUN
ftr-425	978	24	act	act	NOUN
ftr-425	978	25	of	of	ADP
ftr-425	978	26	1995	1995	NUM
ftr-425	978	27	(	(	PUNCT
ftr-425	978	28	2	2	NUM
ftr-425	978	29	u.s.c	u.s.c	NOUN
ftr-425	978	30	.	.	PUNCT
ftr-425	979	1	1311	1311	NUM
ftr-425	979	2	,	,	PUNCT
ftr-425	979	3	1312	1312	NUM
ftr-425	979	4	,	,	PUNCT
ftr-425	979	5	1313	1313	NUM
ftr-425	979	6	,	,	PUNCT
ftr-425	979	7	1314	1314	NUM
ftr-425	979	8	,	,	PUNCT
ftr-425	979	9	1315	1315	NUM
ftr-425	979	10	,	,	PUNCT
ftr-425	979	11	1316	1316	NUM
ftr-425	979	12	,	,	PUNCT
ftr-425	979	13	or	or	CCONJ
ftr-425	979	14	1317	1317	NUM
ftr-425	979	15	)	)	PUNCT
ftr-425	979	16	.	.	PUNCT
ftr-425	980	1	"	"	PUNCT
ftr-425	980	2	(	(	PUNCT
ftr-425	980	3	3	3	X
ftr-425	980	4	)	)	PUNCT
ftr-425	980	5	the	the	DET
ftr-425	980	6	national	national	PROPN
ftr-425	980	7	labor	labor	PROPN
ftr-425	980	8	relations	relations	PROPN
ftr-425	980	9	act	act	PROPN
ftr-425	980	10	(	(	PUNCT
ftr-425	980	11	29	29	NUM
ftr-425	980	12	u.s.c	u.s.c	NOUN
ftr-425	980	13	.	.	PUNCT
ftr-425	981	1	151	151	NUM
ftr-425	981	2	et	et	PROPN
ftr-425	981	3	seq	seq	PROPN
ftr-425	981	4	.	.	PUNCT
ftr-425	981	5	)	)	PUNCT
ftr-425	981	6	.	.	PUNCT
ftr-425	982	1	"	"	PUNCT
ftr-425	982	2	(	(	PUNCT
ftr-425	982	3	4	4	X
ftr-425	982	4	)	)	PUNCT
ftr-425	982	5	the	the	DET
ftr-425	982	6	fair	fair	ADJ
ftr-425	982	7	labor	labor	NOUN
ftr-425	982	8	standards	standard	NOUN
ftr-425	982	9	act	act	NOUN
ftr-425	982	10	of	of	ADP
ftr-425	982	11	1938	1938	NUM
ftr-425	982	12	(	(	PUNCT
ftr-425	982	13	29	29	NUM
ftr-425	982	14	u.s.c	u.s.c	ADJ
ftr-425	982	15	.	.	PUNCT
ftr-425	983	1	201	201	NUM
ftr-425	983	2	et	et	PROPN
ftr-425	983	3	seq	seq	PROPN
ftr-425	983	4	.	.	PUNCT
ftr-425	983	5	)	)	PUNCT
ftr-425	983	6	.	.	PUNCT
ftr-425	984	1	"	"	PUNCT
ftr-425	984	2	(	(	PUNCT
ftr-425	984	3	5	5	NUM
ftr-425	984	4	)	)	PUNCT
ftr-425	984	5	section	section	NOUN
ftr-425	984	6	4	4	NUM
ftr-425	984	7	or	or	CCONJ
ftr-425	984	8	15	15	NUM
ftr-425	984	9	of	of	ADP
ftr-425	984	10	the	the	DET
ftr-425	984	11	age	age	NOUN
ftr-425	984	12	discrimination	discrimination	NOUN
ftr-425	984	13	in	in	ADP
ftr-425	984	14	employment	employment	NOUN
ftr-425	984	15	act	act	NOUN
ftr-425	984	16	of	of	ADP
ftr-425	984	17	1967	1967	NUM
ftr-425	984	18	(	(	PUNCT
ftr-425	984	19	29	29	NUM
ftr-425	984	20	u.s.c	u.s.c	NOUN
ftr-425	984	21	.	.	PUNCT
ftr-425	985	1	623	623	NUM
ftr-425	985	2	or	or	CCONJ
ftr-425	985	3	633a	633a	NOUN
ftr-425	985	4	)	)	PUNCT
ftr-425	985	5	.	.	PUNCT
ftr-425	986	1	"	"	PUNCT
ftr-425	986	2	(	(	PUNCT
ftr-425	986	3	6	6	NUM
ftr-425	986	4	)	)	PUNCT
ftr-425	986	5	section	section	NOUN
ftr-425	986	6	501	501	NUM
ftr-425	986	7	or	or	CCONJ
ftr-425	986	8	504	504	NUM
ftr-425	986	9	of	of	ADP
ftr-425	986	10	the	the	DET
ftr-425	986	11	rehabilitation	rehabilitation	NOUN
ftr-425	986	12	act	act	NOUN
ftr-425	986	13	of	of	ADP
ftr-425	986	14	1973	1973	NUM
ftr-425	986	15	(	(	PUNCT
ftr-425	986	16	29	29	NUM
ftr-425	986	17	u.s.c	u.s.c	NOUN
ftr-425	986	18	.	.	PUNCT
ftr-425	986	19	791	791	NUM
ftr-425	986	20	or	or	CCONJ
ftr-425	986	21	794	794	NUM
ftr-425	986	22	)	)	PUNCT
ftr-425	986	23	.	.	PUNCT
ftr-425	987	1	2004	2004	NUM
ftr-425	987	2	]	]	PUNCT
ftr-425	987	3	florida	florida	PROPN
ftr-425	987	4	tax	tax	PROPN
ftr-425	987	5	review	review	NOUN
ftr-425	987	6	"	"	PUNCT
ftr-425	987	7	(	(	PUNCT
ftr-425	987	8	7	7	NUM
ftr-425	987	9	)	)	PUNCT
ftr-425	987	10	section	section	NOUN
ftr-425	987	11	510	510	NUM
ftr-425	987	12	of	of	ADP
ftr-425	987	13	the	the	DET
ftr-425	987	14	employment	employment	NOUN
ftr-425	987	15	retirement	retirement	PROPN
ftr-425	987	16	security	security	PROPN
ftr-425	987	17	act	act	NOUN
ftr-425	987	18	of	of	ADP
ftr-425	987	19	1974	1974	NUM
ftr-425	987	20	(	(	PUNCT
ftr-425	987	21	29	29	NUM
ftr-425	987	22	u.s.c	u.s.c	NOUN
ftr-425	987	23	.	.	PUNCT
ftr-425	987	24	1140	1140	NUM
ftr-425	987	25	)	)	PUNCT
ftr-425	987	26	.	.	PUNCT
ftr-425	988	1	"	"	PUNCT
ftr-425	988	2	(	(	PUNCT
ftr-425	988	3	8)	8)	NUM
ftr-425	988	4	title	title	NOUN
ftr-425	988	5	ix	ix	ADP
ftr-425	988	6	of	of	ADP
ftr-425	988	7	the	the	DET
ftr-425	988	8	education	education	NOUN
ftr-425	988	9	amendments	amendment	NOUN
ftr-425	988	10	of	of	ADP
ftr-425	988	11	1972	1972	NUM
ftr-425	988	12	(	(	PUNCT
ftr-425	988	13	20	20	NUM
ftr-425	988	14	u.s.c	u.s.c	NOUN
ftr-425	988	15	.	.	PUNCT
ftr-425	989	1	1681	1681	NUM
ftr-425	989	2	et	et	PROPN
ftr-425	989	3	seq	seq	PROPN
ftr-425	989	4	.	.	PUNCT
ftr-425	989	5	)	)	PUNCT
ftr-425	989	6	.	.	PUNCT
ftr-425	990	1	"	"	PUNCT
ftr-425	990	2	(	(	PUNCT
ftr-425	990	3	9	9	X
ftr-425	990	4	)	)	PUNCT
ftr-425	990	5	the	the	DET
ftr-425	990	6	employee	employee	NOUN
ftr-425	990	7	polygraph	polygraph	PROPN
ftr-425	990	8	protection	protection	PROPN
ftr-425	990	9	act	act	PROPN
ftr-425	990	10	of	of	ADP
ftr-425	990	11	1988	1988	NUM
ftr-425	990	12	(	(	PUNCT
ftr-425	990	13	29	29	NUM
ftr-425	990	14	u.s.c	u.s.c	NOUN
ftr-425	990	15	.	.	PUNCT
ftr-425	991	1	2001	2001	NUM
ftr-425	991	2	et	et	PROPN
ftr-425	991	3	seq	seq	PROPN
ftr-425	991	4	.	.	PUNCT
ftr-425	991	5	)	)	PUNCT
ftr-425	991	6	.	.	PUNCT
ftr-425	992	1	"	"	PUNCT
ftr-425	992	2	(	(	PUNCT
ftr-425	992	3	10	10	NUM
ftr-425	992	4	)	)	PUNCT
ftr-425	992	5	the	the	DET
ftr-425	992	6	worker	worker	NOUN
ftr-425	992	7	adjustment	adjustment	NOUN
ftr-425	992	8	and	and	CCONJ
ftr-425	992	9	retraining	retrain	VERB
ftr-425	992	10	notification	notification	NOUN
ftr-425	992	11	act	act	NOUN
ftr-425	992	12	(	(	PUNCT
ftr-425	992	13	29	29	NUM
ftr-425	992	14	u.s.c	u.s.c	NOUN
ftr-425	992	15	.	.	PUNCT
ftr-425	993	1	2102	2102	NUM
ftr-425	993	2	et	et	PROPN
ftr-425	993	3	seq	seq	PROPN
ftr-425	993	4	.	.	PUNCT
ftr-425	993	5	)	)	PUNCT
ftr-425	993	6	.	.	PUNCT
ftr-425	994	1	"	"	PUNCT
ftr-425	994	2	(	(	PUNCT
ftr-425	994	3	11	11	NUM
ftr-425	994	4	)	)	PUNCT
ftr-425	994	5	section	section	NOUN
ftr-425	994	6	105	105	NUM
ftr-425	994	7	of	of	ADP
ftr-425	994	8	the	the	DET
ftr-425	994	9	family	family	NOUN
ftr-425	994	10	and	and	CCONJ
ftr-425	994	11	medical	medical	ADJ
ftr-425	994	12	leave	leave	PROPN
ftr-425	994	13	act	act	NOUN
ftr-425	994	14	of	of	ADP
ftr-425	994	15	1993	1993	NUM
ftr-425	994	16	(	(	PUNCT
ftr-425	994	17	29	29	NUM
ftr-425	994	18	u.s.c	u.s.c	ADJ
ftr-425	994	19	.	.	PUNCT
ftr-425	994	20	2615	2615	NUM
ftr-425	994	21	)	)	PUNCT
ftr-425	994	22	.	.	PUNCT
ftr-425	995	1	"	"	PUNCT
ftr-425	995	2	(	(	PUNCT
ftr-425	995	3	12	12	NUM
ftr-425	995	4	)	)	PUNCT
ftr-425	995	5	chapter	chapter	NOUN
ftr-425	995	6	43	43	NUM
ftr-425	995	7	of	of	ADP
ftr-425	995	8	title	title	NOUN
ftr-425	995	9	38	38	NUM
ftr-425	995	10	,	,	PUNCT
ftr-425	995	11	united	united	PROPN
ftr-425	995	12	states	states	PROPN
ftr-425	995	13	code	code	PROPN
ftr-425	995	14	(	(	PUNCT
ftr-425	995	15	relating	relate	VERB
ftr-425	995	16	to	to	ADP
ftr-425	995	17	employment	employment	NOUN
ftr-425	995	18	and	and	CCONJ
ftr-425	995	19	reemployment	reemployment	NOUN
ftr-425	995	20	rights	right	NOUN
ftr-425	995	21	of	of	ADP
ftr-425	995	22	members	member	NOUN
ftr-425	995	23	of	of	ADP
ftr-425	995	24	the	the	DET
ftr-425	995	25	uniformed	uniformed	ADJ
ftr-425	995	26	services	service	NOUN
ftr-425	995	27	)	)	PUNCT
ftr-425	995	28	.	.	PUNCT
ftr-425	996	1	"	"	PUNCT
ftr-425	996	2	(	(	PUNCT
ftr-425	996	3	13	13	NUM
ftr-425	996	4	)	)	PUNCT
ftr-425	996	5	section	section	NOUN
ftr-425	996	6	1977	1977	NUM
ftr-425	996	7	,	,	PUNCT
ftr-425	996	8	1979	1979	NUM
ftr-425	996	9	,	,	PUNCT
ftr-425	996	10	or	or	CCONJ
ftr-425	996	11	1980	1980	NUM
ftr-425	996	12	of	of	ADP
ftr-425	996	13	the	the	DET
ftr-425	996	14	revised	revise	VERB
ftr-425	996	15	statutes	statute	NOUN
ftr-425	996	16	(	(	PUNCT
ftr-425	996	17	42	42	NUM
ftr-425	996	18	u.s.c	u.s.c	ADJ
ftr-425	996	19	.	.	PUNCT
ftr-425	996	20	1981	1981	NUM
ftr-425	996	21	,	,	PUNCT
ftr-425	996	22	1983	1983	NUM
ftr-425	996	23	,	,	PUNCT
ftr-425	996	24	or	or	CCONJ
ftr-425	996	25	1985	1985	NUM
ftr-425	996	26	)	)	PUNCT
ftr-425	996	27	.	.	PUNCT
ftr-425	997	1	"	"	PUNCT
ftr-425	997	2	(	(	PUNCT
ftr-425	997	3	14	14	NUM
ftr-425	997	4	)	)	PUNCT
ftr-425	997	5	section	section	NOUN
ftr-425	997	6	703	703	NUM
ftr-425	997	7	,	,	PUNCT
ftr-425	997	8	704	704	NUM
ftr-425	997	9	,	,	PUNCT
ftr-425	997	10	or	or	CCONJ
ftr-425	997	11	717	717	NUM
ftr-425	997	12	of	of	ADP
ftr-425	997	13	the	the	DET
ftr-425	997	14	civil	civil	ADJ
ftr-425	997	15	rights	right	NOUN
ftr-425	997	16	act	act	NOUN
ftr-425	997	17	of	of	ADP
ftr-425	997	18	1964	1964	NUM
ftr-425	997	19	(	(	PUNCT
ftr-425	997	20	42	42	NUM
ftr-425	997	21	u.s.c	u.s.c	ADJ
ftr-425	997	22	.	.	PUNCT
ftr-425	998	1	2000e-2	2000e-2	NUM
ftr-425	998	2	,	,	PUNCT
ftr-425	998	3	2000e-3	2000e-3	NUM
ftr-425	998	4	,	,	PUNCT
ftr-425	998	5	or	or	CCONJ
ftr-425	998	6	2000e-16	2000e-16	NUM
ftr-425	998	7	)	)	PUNCT
ftr-425	998	8	.	.	PUNCT
ftr-425	999	1	"	"	PUNCT
ftr-425	999	2	(	(	PUNCT
ftr-425	999	3	15	15	NUM
ftr-425	999	4	)	)	PUNCT
ftr-425	999	5	section	section	NOUN
ftr-425	999	6	804	804	NUM
ftr-425	999	7	,	,	PUNCT
ftr-425	999	8	805	805	NUM
ftr-425	999	9	,	,	PUNCT
ftr-425	999	10	806	806	NUM
ftr-425	999	11	,	,	PUNCT
ftr-425	999	12	808	808	NUM
ftr-425	999	13	,	,	PUNCT
ftr-425	999	14	or	or	CCONJ
ftr-425	999	15	818	818	NUM
ftr-425	999	16	of	of	ADP
ftr-425	999	17	the	the	DET
ftr-425	999	18	fair	fair	ADJ
ftr-425	999	19	housing	housing	PROPN
ftr-425	999	20	act	act	NOUN
ftr-425	999	21	(	(	PUNCT
ftr-425	999	22	42	42	NUM
ftr-425	999	23	u.s.c	u.s.c	ADJ
ftr-425	999	24	.	.	PUNCT
ftr-425	1000	1	3604	3604	NUM
ftr-425	1000	2	,	,	PUNCT
ftr-425	1000	3	3605	3605	NUM
ftr-425	1000	4	,	,	PUNCT
ftr-425	1000	5	3606	3606	NUM
ftr-425	1000	6	,	,	PUNCT
ftr-425	1000	7	3608	3608	NUM
ftr-425	1000	8	,	,	PUNCT
ftr-425	1000	9	or	or	CCONJ
ftr-425	1000	10	3617	3617	NUM
ftr-425	1000	11	)	)	PUNCT
ftr-425	1000	12	.	.	PUNCT
ftr-425	1001	1	"	"	PUNCT
ftr-425	1001	2	(	(	PUNCT
ftr-425	1001	3	16	16	NUM
ftr-425	1001	4	)	)	PUNCT
ftr-425	1001	5	section	section	NOUN
ftr-425	1001	6	102	102	NUM
ftr-425	1001	7	,	,	PUNCT
ftr-425	1001	8	202	202	NUM
ftr-425	1001	9	,	,	PUNCT
ftr-425	1001	10	302	302	NUM
ftr-425	1001	11	,	,	PUNCT
ftr-425	1001	12	or	or	CCONJ
ftr-425	1001	13	503	503	NUM
ftr-425	1001	14	of	of	ADP
ftr-425	1001	15	the	the	DET
ftr-425	1001	16	americans	americans	PROPN
ftr-425	1001	17	with	with	ADP
ftr-425	1001	18	disabilities	disability	NOUN
ftr-425	1001	19	act	act	NOUN
ftr-425	1001	20	of	of	ADP
ftr-425	1001	21	1990	1990	NUM
ftr-425	1001	22	(	(	PUNCT
ftr-425	1001	23	42	42	NUM
ftr-425	1001	24	u.s.c	u.s.c	ADJ
ftr-425	1001	25	.	.	PUNCT
ftr-425	1002	1	12112	12112	NUM
ftr-425	1002	2	,	,	PUNCT
ftr-425	1002	3	12132	12132	NUM
ftr-425	1002	4	,	,	PUNCT
ftr-425	1002	5	12182	12182	NUM
ftr-425	1002	6	,	,	PUNCT
ftr-425	1002	7	or	or	CCONJ
ftr-425	1002	8	12203	12203	NUM
ftr-425	1002	9	)	)	PUNCT
ftr-425	1002	10	.	.	PUNCT
ftr-425	1003	1	"	"	PUNCT
ftr-425	1003	2	(	(	PUNCT
ftr-425	1003	3	17	17	NUM
ftr-425	1003	4	)	)	PUNCT
ftr-425	1003	5	any	any	DET
ftr-425	1003	6	provision	provision	NOUN
ftr-425	1003	7	of	of	ADP
ftr-425	1003	8	federal	federal	ADJ
ftr-425	1003	9	law	law	NOUN
ftr-425	1003	10	(	(	PUNCT
ftr-425	1003	11	popularly	popularly	ADV
ftr-425	1003	12	known	know	VERB
ftr-425	1003	13	as	as	ADP
ftr-425	1003	14	whistleblower	whistleblower	NOUN
ftr-425	1003	15	protection	protection	NOUN
ftr-425	1003	16	provisions	provision	NOUN
ftr-425	1003	17	)	)	PUNCT
ftr-425	1003	18	prohibiting	prohibit	VERB
ftr-425	1003	19	the	the	DET
ftr-425	1003	20	discharge	discharge	NOUN
ftr-425	1003	21	of	of	ADP
ftr-425	1003	22	an	an	DET
ftr-425	1003	23	employee	employee	NOUN
ftr-425	1003	24	,	,	PUNCT
ftr-425	1003	25	the	the	DET
ftr-425	1003	26	discrimination	discrimination	NOUN
ftr-425	1003	27	against	against	ADP
ftr-425	1003	28	an	an	DET
ftr-425	1003	29	employee	employee	NOUN
ftr-425	1003	30	,	,	PUNCT
ftr-425	1003	31	or	or	CCONJ
ftr-425	1003	32	any	any	DET
ftr-425	1003	33	other	other	ADJ
ftr-425	1003	34	form	form	NOUN
ftr-425	1003	35	of	of	ADP
ftr-425	1003	36	retaliation	retaliation	NOUN
ftr-425	1003	37	or	or	CCONJ
ftr-425	1003	38	reprisal	reprisal	NOUN
ftr-425	1003	39	against	against	ADP
ftr-425	1003	40	an	an	DET
ftr-425	1003	41	employee	employee	NOUN
ftr-425	1003	42	for	for	ADP
ftr-425	1003	43	asserting	assert	VERB
ftr-425	1003	44	rights	right	NOUN
ftr-425	1003	45	or	or	CCONJ
ftr-425	1003	46	taking	take	VERB
ftr-425	1003	47	actions	action	NOUN
ftr-425	1003	48	permitted	permit	VERB
ftr-425	1003	49	under	under	ADP
ftr-425	1003	50	federal	federal	ADJ
ftr-425	1003	51	law	law	NOUN
ftr-425	1003	52	.	.	PUNCT
ftr-425	1004	1	"	"	PUNCT
ftr-425	1004	2	(	(	PUNCT
ftr-425	1004	3	18	18	NUM
ftr-425	1004	4	)	)	PUNCT
ftr-425	1004	5	any	any	DET
ftr-425	1004	6	provision	provision	NOUN
ftr-425	1004	7	of	of	ADP
ftr-425	1004	8	federal	federal	ADJ
ftr-425	1004	9	,	,	PUNCT
ftr-425	1004	10	state	state	NOUN
ftr-425	1004	11	,	,	PUNCT
ftr-425	1004	12	or	or	CCONJ
ftr-425	1004	13	local	local	ADJ
ftr-425	1004	14	law	law	NOUN
ftr-425	1004	15	,	,	PUNCT
ftr-425	1004	16	or	or	CCONJ
ftr-425	1004	17	common	common	ADJ
ftr-425	1004	18	law	law	NOUN
ftr-425	1004	19	claims	claim	NOUN
ftr-425	1004	20	permitted	permit	VERB
ftr-425	1004	21	under	under	ADP
ftr-425	1004	22	federal	federal	ADJ
ftr-425	1004	23	,	,	PUNCT
ftr-425	1004	24	state	state	NOUN
ftr-425	1004	25	,	,	PUNCT
ftr-425	1004	26	or	or	CCONJ
ftr-425	1004	27	local	local	ADJ
ftr-425	1004	28	law(i	law(i	NOUN
ftr-425	1004	29	)	)	PUNCT
ftr-425	1004	30	providing	provide	VERB
ftr-425	1004	31	for	for	ADP
ftr-425	1004	32	the	the	DET
ftr-425	1004	33	enforcement	enforcement	NOUN
ftr-425	1004	34	of	of	ADP
ftr-425	1004	35	civil	civil	ADJ
ftr-425	1004	36	rights	right	NOUN
ftr-425	1004	37	,	,	PUNCT
ftr-425	1004	38	or	or	CCONJ
ftr-425	1004	39	(	(	PUNCT
ftr-425	1004	40	ii	ii	NOUN
ftr-425	1004	41	)	)	PUNCT
ftr-425	1004	42	regulating	regulate	VERB
ftr-425	1004	43	any	any	DET
ftr-425	1004	44	aspect	aspect	NOUN
ftr-425	1004	45	of	of	ADP
ftr-425	1004	46	the	the	DET
ftr-425	1004	47	employment	employment	NOUN
ftr-425	1004	48	relationship	relationship	NOUN
ftr-425	1004	49	,	,	PUNCT
ftr-425	1004	50	including	include	VERB
ftr-425	1004	51	claims	claim	NOUN
ftr-425	1004	52	for	for	ADP
ftr-425	1004	53	wages	wage	NOUN
ftr-425	1004	54	,	,	PUNCT
ftr-425	1004	55	compensation	compensation	NOUN
ftr-425	1004	56	,	,	PUNCT
ftr-425	1004	57	or	or	CCONJ
ftr-425	1004	58	benefits	benefit	NOUN
ftr-425	1004	59	,	,	PUNCT
ftr-425	1004	60	or	or	CCONJ
ftr-425	1004	61	prohibiting	prohibit	VERB
ftr-425	1004	62	the	the	DET
ftr-425	1004	63	discharge	discharge	NOUN
ftr-425	1004	64	of	of	ADP
ftr-425	1004	65	an	an	DET
ftr-425	1004	66	employee	employee	NOUN
ftr-425	1004	67	,	,	PUNCT
ftr-425	1004	68	the	the	DET
ftr-425	1004	69	discrimination	discrimination	NOUN
ftr-425	1004	70	against	against	ADP
ftr-425	1004	71	an	an	DET
ftr-425	1004	72	employee	employee	NOUN
ftr-425	1004	73	,	,	PUNCT
ftr-425	1004	74	or	or	CCONJ
ftr-425	1004	75	any	any	DET
ftr-425	1004	76	other	other	ADJ
ftr-425	1004	77	form	form	NOUN
ftr-425	1004	78	of	of	ADP
ftr-425	1004	79	retaliation	retaliation	NOUN
ftr-425	1004	80	or	or	CCONJ
ftr-425	1004	81	reprisal	reprisal	NOUN
ftr-425	1004	82	against	against	ADP
ftr-425	1004	83	an	an	DET
ftr-425	1004	84	employee	employee	NOUN
ftr-425	1004	85	for	for	ADP
ftr-425	1004	86	asserting	assert	VERB
ftr-425	1004	87	rights	right	NOUN
ftr-425	1004	88	or	or	CCONJ
ftr-425	1004	89	taking	take	VERB
ftr-425	1004	90	actions	action	NOUN
ftr-425	1004	91	permitted	permit	VERB
ftr-425	1004	92	by	by	ADP
ftr-425	1004	93	law	law	NOUN
ftr-425	1004	94	.	.	PUNCT
ftr-425	1004	95	"	"	PUNCT
ftr-425	1005	1	[	[	X
ftr-425	1005	2	vol	vol	NOUN
ftr-425	1005	3	.	.	PUNCT
ftr-425	1005	4	6:9	6:9	NUM
ftr-425	1005	5	2004	2004	NUM
ftr-425	1005	6	]	]	PUNCT
ftr-425	1005	7	litigation	litigation	NOUN
ftr-425	1005	8	expenses	expense	NOUN
ftr-425	1005	9	and	and	CCONJ
ftr-425	1005	10	the	the	DET
ftr-425	1005	11	amt	amt	PROPN
ftr-425	1005	12	947	947	NUM
ftr-425	1005	13	(	(	PUNCT
ftr-425	1005	14	c	c	NOUN
ftr-425	1005	15	)	)	PUNCT
ftr-425	1005	16	effective	effective	ADJ
ftr-425	1005	17	date.-the	date.-the	DET
ftr-425	1005	18	amendments	amendment	NOUN
ftr-425	1005	19	made	make	VERB
ftr-425	1005	20	by	by	ADP
ftr-425	1005	21	this	this	DET
ftr-425	1005	22	section	section	NOUN
ftr-425	1005	23	shall	shall	AUX
ftr-425	1005	24	apply	apply	VERB
ftr-425	1005	25	to	to	ADP
ftr-425	1005	26	fees	fee	NOUN
ftr-425	1005	27	and	and	CCONJ
ftr-425	1005	28	costs	cost	NOUN
ftr-425	1005	29	paid	pay	VERB
ftr-425	1005	30	after	after	ADP
ftr-425	1005	31	the	the	DET
ftr-425	1005	32	date	date	NOUN
ftr-425	1005	33	of	of	ADP
ftr-425	1005	34	enactment	enactment	NOUN
ftr-425	1005	35	of	of	ADP
ftr-425	1005	36	this	this	DET
ftr-425	1005	37	act	act	NOUN
ftr-425	1006	1	[	[	X
ftr-425	1006	2	october	october	PROPN
ftr-425	1006	3	22	22	NUM
ftr-425	1006	4	,	,	PUNCT
ftr-425	1006	5	2004	2004	NUM
ftr-425	1006	6	]	]	PUNCT
ftr-425	1006	7	,	,	PUNCT
ftr-425	1006	8	with	with	ADP
ftr-425	1006	9	respect	respect	NOUN
ftr-425	1006	10	to	to	ADP
ftr-425	1006	11	any	any	DET
ftr-425	1006	12	judgment	judgment	NOUN
ftr-425	1006	13	or	or	CCONJ
ftr-425	1006	14	settlement	settlement	NOUN
ftr-425	1006	15	occurring	occur	VERB
ftr-425	1006	16	after	after	ADP
ftr-425	1006	17	such	such	ADJ
ftr-425	1006	18	date	date	NOUN
ftr-425	1006	19	.	.	PUNCT